Company Registration Number - 11557386
The Charity Registration Number is :- 1184048
ZDCT
Report and Accounts
30 September 2021
## **ZDCT**
## **Report and accounts for the year ended 30 September 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||4|
|**Independent Accountant's Report**||6|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||8|
|Statement of Financial Activities - Prior Year statement||8|
|Movements in funds||9|
|Revenue Funds||9|
|Income and Expenditure account||10|
|Summary of funds||10|
|**Balance sheet**||10|
|**Notes to the accounts**||12|
Company Registration Number - 11557386
## **ZDCT**
## **Trustees' Annual Report for the year ended 30 September 2021**
The Trustees present their Report and Accounts for the year ended 30 September 2021, which also comprises the Directors' Report required by the the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- ZDCT
The charity is also known by its operating name,
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1184048
## _**Legal structure of the charity**_
The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The Governing Document is dated 07 September 2018
By operation of law all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
45 Cavendish Road
Salford,
M7 4WP
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
1
Company Registration Number - 11557386
## **ZDCT**
## **Trustees' Annual Report for the year ended 30 September 2021**
## **The Trustees in office on the date the report was approved were:-**
Dr W S Davis Mrs D Davis Mr M I Morris
## **The following persons served as Trustees during the year ended 30 September 2021 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
_**Name Appointed Resigned/Retired**_ Dr WS Davis Mrs D Davis 15/11/2021 Mr MI Morris
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The prevention or relief of poverty or financial hardship anywhere in the world by providing grants or loans to individuals in need, charities or other organisations working to prevent or relieve poverty or financial hardship
To advance the Orthodox religion worldwide for the benefit of the public in accordance with the principles of the code of Jewish law (Shulchan Aruch); and
To promote and protect the physical and mental health of sufferers of any medical condition around the world through the provision of financial assistance, support and practical advice.
## _**The main activities undertaken in relation to those purposes during the year.**_
During this year, the charity donated funds to a school for children with special needs and provided funds to several local families to pay for religious customes and celebrations.
2
## **ZDCT**
Company Registration Number - 11557386
## **Trustees' Annual Report for the year ended 30 September 2021**
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The charity donated funds to a school for special needs children as well as to families in financial difficulty.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## **The main achievements and performance of the charity during the year.**
The charity successfully distributed funds to support religious and educational development.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
Beneficiaries of grants for religious purposes were able to take part and/or celebrate the religious occasions.
The special needs school which was awarded a grant was able to better support its pupils.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
The Orthodox Jewish religion was promoted by families being able to partake in customs, whilst a school was further enabled to provide education to its students.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
New trustees are selected by the existing trustees as and when required, based on their skills and abilities.
Bankers
Accountants
Barclays Bank PLC, 1 Churchill Place, London, E14 5HP Levensons Ltd, Rico House, George St, Prestwich, M25 9WS
3
Company Registration Number - 11557386
## **ZDCT**
## **Trustees' Annual Report for the year ended 30 September 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 30 September 2021**_
The financial position of the charity at 30 September 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net (expenditure)/income**|**2021**
**£**
(650)
(300)
**(300)**|**2020**
**£**
800|
|---|---|---|
|||350|
|||**350**|
## _**Financial review of the position at the reporting date, 30 September 2021 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
The charity donated all incoming funds in accordance with its objects.
## _**Policies on reserves.**_
The charitys liabilities, consist only of the accrual for the independent examination of its annual accounts, which the trustees have committed to paying personally, in the event of the charity being unable to do so. Accordingly, the charity is able to spend all incoming resources on its objects, which ensures the maximum benefit to its beneficiaries and retain no reserves.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Statement of the Directors Trustees's Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .
4
Company Registration Number - 11557386
## **ZDCT**
## **Trustees' Annual Report for the year ended 30 September 2021**
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 8 to 18.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 28 July 2022.
Dr W S Davis Director and Trustee
5
## **ZDCT**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2021**
I report on the financial statements of the charitable company on pages 8 to 18 for the year ended 30 September 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) , effective January 2015 (The SORP), under the historical cost convention and the accounting policies set out on page 12.
## **Respective responsibilities of the Trustees and the Independent Examiner**
As described on page 4, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice , applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or otherwise, and is eligible for independent examination, it is my responsibility to:-
- a) examine the accounts under Section 145 of the Act;
- b) follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of
- the Act and;
- c) state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out the duties of an Independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by theTrustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the Independent Examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
6
## **ZDCT**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above , in connection with my examination, I can confirm that :-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements :-
to keep accounting records in accordance with Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
to prepare financial statements which accord with the accounting records and comply with the accounting requirements of Section 396 of the Companies Act 2006 and The Charities Act 2011 and;
have been prepared in accordance with the requirements of Section 396 of the Companies Act 2006 and and with the methods and principles set out in the FRS102 Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2016)
have not been met or to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;
Y Levenson - Independent Examiner Certified Accountants Rico House George Street Prestwich M25 9WS
This report was signed on 28 July 2022
7
**ZDCT - Statement of Financial Activities for the year ended 30 September 2021**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2021, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted Funds**
**2021**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
115,796
**Expenditure on:**
Charitable activities
B2
116,446
**Total expenditure**
**B**
**116,446**
**Net (expenditure)/income for the year**
**(650)**
**Net income after transfers**
**A-B-C**
**(650)**
**(650)**
**Reconciliation of funds:-**
**E**
**Total funds carried forward**
**(300)**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted Funds**
**2021**
**£**
115,796
116,446
|**Current year**
**Restricted Funds**
**2021**
**£**
-
-
**-**
**-**
**-**
**-**
**-**|**Current year**
**Total Funds**
**2021**
**£**
**115,796**
**116,446**
**116,446**
**(650)**
**(650)**
**(650)**
**(300)**|**Prior Year**
**Total Funds**
**2020**
**£**
113,560
112,760|
|---|---|---|---|---|
||**116,446**|||**112,760**|
||||||
|||||**800**|
|||||**800**|
||**(650)**|||**800**|
||**(300)**|||**350**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
## **The notes attached on pages 12 to 18 form an integral part of these accounts.**
8
**ZDCT - Statement of Financial Activities for the year ended 30 September 2021**
## **ZDCT - Resources applied in the year ended 30 September 2021 towards fixed assets for Charity use:-**
|**Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2021**
**£**
(650)
**(650)**|**2020**
**£**
800|
|||**800**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
## **The notes attached on pages 12 to 18 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 30 September 2021**
## **Revenue accumulated funds**
|**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2021**
**£**
(650)|**Restricted**
**Funds**
**2021**
**£**
-
**-**
**-**
**Restricted**
**Funds**
**2021**
**£**
-|**Total**
**Funds**
**2021**
**£**
(650)
**(300)**
**(300)**
**Total**
**Funds**
**2021**
**£**
**(300)**|**Last year**
**Total Funds**
**2020**
**£**
800|
|---|---|---|---|---|
||**(300)**|||**350**|
||**(300)**|||**350**|
||**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
(300)|||**Last Year**
**Total Funds**
**2020**
**£**
350|
## **The notes attached on pages 12 to 18 form an integral part of these accounts.**
9
**ZDCT - Statement of Financial Activities for the year ended 30 September 2021**
## **ZDCT**
## **Income and Expenditure Account for the year ended 30 September 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income before tax in the financial year**
Investment income
**Net income after tax in the financial year**|**2021**
**£**
115,796
**115,796**
**115,796**
116,446
-
-
**116,446**
(650)
-
**(650)**
**(650)**|**2020**
**£**
113,560|
|---|---|---|
|||**113,560**|
|||**113,560**|
|||112,460
300
-|
|||**112,760**|
|||800
-|
|||**800**|
|||**800**|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 12 to 18 form an integral part of these accounts.**
10
## **ZDCT - Balance Sheet as at 30 September 2021**
|Note
**SORP**
**Ref**
**Creditors: amounts falling due within**
**one year**
5
C1
**Net current (liabilities)/assets**
**The total net (liabilities of the**
**charity)/assets of the charity**|
**2021**
**£**
(300)
(300)
(300)|**2020**
**£**
(300)
350
350|**2020**
**£**
(300)
350
350|
|---|---|---|---|
|||||
||||350|
**The total net (liabilities of the charity)/assets of the charity are funded by the funds of the charity, as follows:-**
## **Restricted funds**
## **Unrestricted Funds**
|Unrestricted Revenue Funds
11
D3
**Designated Funds**
**Total charity funds**|(300)
(300)|350|
|---|---|---|
|||350|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Dr W S Davis**
Trustee Approved by the board of trustees on 28 July 2022
**The notes attached on pages 12 to 18 form an integral part of these accounts.**
11
## **ZDCT**
## **Notes to the Accounts for the year ended 30 September 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The principal risk faced by the charity is loss of incoming donations.
## _**Policies relating to categories of income and income recognition.**_
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
12
## **ZDCT**
## **Notes to the Accounts for the year ended 30 September 2021**
## **4 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
|**5 **|**Creditors: amounts falling due within one year**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
||Accruals|300|300|
## **6 Loans to trustees included in debtors**
No loans were made by the charity to trustees.
## **7 Guarantees made by the charity on behalf of trustees**
No guarantees were made by the charity.
## **8 Income and Expenditure account summary**
|**Income and Expenditure account summary**
**At 1 October 2020**
(Loss)/surplus after tax for the year
**At 30 September 2021**|**2021**
**£**
350
(650)|**2020**
**£**
(450)
800|
|---|---|---|
||**(300)**|**350**|
## **9 No related party transactions**
There were no transactions with related parties in the year, aside from funds donated to the charity by a company a trustee controls.
## **10 Particulars of how particular funds are represented by assets and liabilities**
|**_At 30 September 2021_**
Investments at valuation:-
Current Assets
Current Liabilities
**At 1 October 2020**
Current Liabilities|**Unrestricted**
**funds**
**£**
-
(300)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
-|**Total**
**Funds**
**£**
**-**
**(300)**|
|---|---|---|---|---|
||**(300)**|**-**|**-**|**(300)**|
||**Unrestricted**
**funds**
**£**
(300)|**Designated**
**funds**
**£**
-|**Restricted**
**funds**
**£**
-|**Total**
**Funds**
**£**
**(300)-**|
||**350**|**-**|**-**|**350**|
13
## **ZDCT**
## **Notes to the Accounts for the year ended 30 September 2021**
## **11 Change in total funds over the year as shown in Note 10 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**£**
350
**Funds brought**
**forward from**
**2020**|**See Note 12**
**£**
(650)
**Movement in**
**funds in 2021**|**See Note 0**
**£**
-
**Transfers**
**between**
**funds in 2021**|**£**
**(300)**
**Funds**
**carried**
**forward to**
**2022**|
|---|---|---|---|---|
||**350**|**(650)**|**-**|**(300)**|
||||||
||**350**|**(650)**|**-**|**(300)**|
## **12 Analysis of movements in funds over the year as shown in Note 11**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2021**
**£**
115,796|**Expenditure**
**2021**
**£**
(116,446)|**Other**
**Gains &**
**Losses**
**2021**
**£**
-|**Movement**
**in funds**
**2021**
**£**
**(650)**|
|---|---|---|---|---|
||**115,796**|**(116,446)**|**-**|**(650)**|
Gains and losses are detailed in notes 0,0, 0, 0 and 0
## **13 The purposes for which the funds as detailed in note 11 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Unrestricted Revenue Funds free from all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of the Unrestricted Revaluation Reserve charity's assets. The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. _**Restricted funds:-**_ The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
## **14 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
14
## **ZDCT**
## **Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**15 Donations and Legacies**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2021**
**2021**
**£**
**£**
**Revenue grants and donations from non public bodies**
115,796
-
**115,796**
**-**
**Total Donations and Legacies**
**A1**
**115,796**
**-**
**16 Expenditure on charitable activities- Grant funding of activities**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted Funds**
**2021**
**2021**
**£**
**£**
100,387
-
16,000
-
**Total grantmaking costs**
**B2c**
**116,387**
**-**
Grants made to organisations
DDMP
**Total private sector revenue grants**
Grants made to individuals|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**public bodies**
115,796|**Current year**
**Restricted Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**115,796**
**115,796**
**115,796**
**Current year**
**Total Funds**
**2021**
**£**
**100,387**
**16,000**|**Prior Year**
**Total Funds**
**2020**
**£**
113,560|
|---|---|---|---|---|
||**115,796**|**-**||**113,560**|
||||||
||**115,796**|**-**||**113,560**|
|||||**Prior Year**
**Total Funds**
**2020**
**£**
90,170
22,200|
||**116,387**|**-**|**116,387**|**112,370**|
||||||
15
## **ZDCT**
## **Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015**
## **Breakdown of Grants made to organisations**
|Mercaz Torah|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
16,000|**Current year**
**Restricted Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
16,000
**16,000**|**Prior Year**
**Total Funds**
**2020**
**£**
22,200|
|---|---|---|---|---|
||**16,000**|**-**||**22,200**|
**17 Support costs for charitable activities**
|**_Financial costs_**
**Support costs before reallocation**
**Total support costs**
Bank charges|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
59|**Current year**
**Restricted Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**59**|**Prior Year**
**Total Funds**
**2020**
**£**
90|
|---|---|---|---|---|
||**59**|**-**|**59**
**59**|**90**|
||**59**|**-**||**90**|
The basis of allocation of costs between activities is described under accounting policies
## **18 Other Expenditure - Governance costs**
|Independent Examiner's fees
**Total Governance costs**
**Total Charitable expenditure**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-|**Current year**
**Restricted Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**
**Current year**
**Total Funds**
**2021**
**£**
**116,387**
**59**
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
300|
|---|---|---|---|---|
||**-**|**-**||**300**|
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
116,387
59
-|**Current year**
**Restricted Funds**
**2021**
**£**
-
-
-||**Prior Year**
**Total Funds**
**2020**
**£**
112,370
90
300|
||**116,446**|**-**|**116,446**|**112,760**|
## **19 Total Charitable expenditure**
16
## **ZDCT**
**Activity analysis of Income and expenditure for the for the year ended 30 September 2021**
|**_This analysis is classsified by activity and not by conventional nominal descriptions._**
**20 Analysis of income by activity**
**SOFA ref**
**2021**
**£**
**Activity**
**_Summary of Total Income, including the items above_**
Donations & Legacies
**A1**
115,796
**_Categories of income_**
Income from exchange transactions
115,796
**21**
**Direct costs**
**Support**
**costs**
**Grant**
**funding of**
**activities**
**Total**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**_Charitable activity 1_**
Financial costs
-
59
-
**59**
Grantmaking costs
-
-
116,387
**116,387**
**-**
**59**
**116,387**
**116,446**
**Direct costs**
**Support**
**costs**
**Grant**
**funding of**
**activities**
**Total**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
Total Charitable activity 1
-
59
116,387
**116,446**
-
-
-
-
**-**
**59**
**116,387**
**116,446**
**Analysis of charitable expenditure by activity**
**Total charitable expenditure**
Total Governance costs as detailed in
Note 18
**Summary of charitable costs by**
**activity**
**Total Charitable activity 1**
**Activity**|**2020**
**-**
113,560
113,560
**Total**
**2020**
**£**
390
112,370|
|---|---|
||**112,760**|
||**Total**
**2020**
**£**
112,760
300|
||**113,060**|
17
## **ZDCT**
## **Activity analysis of Income and expenditure for the for the year ended 30 September 2021**
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 19
## **Analysis of support and governance costs by charitable activities**
|**_Activity_**
Charitable activity 1
**Summary of grant making by activity**
Charitable activity 1|**Governance**
-
**Grants to**
**institutions**
**2021**
**£**
16,000
**16,000**|**Finance**
59
**Grants to**
**individuals**
**2021**
**£**
100,387
**100,387**|**Human**
**Resources**
-
**Support**
**costs**
**2021**
**£**
**-**|**Other**
**Overheads**
-
**Total**
**2021**
**£**
**116,387**
**116,387**|**Total**
59
**Total**
**2020**
**£**
112,370|
|---|---|---|---|---|---|
||||||**112,370**|
Fuller details of grants made and related costs, including support costs, are shown in note 16.
## **22 Analysis of non charitable expenditure by activity**
## **Activity**
|**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 18|**Governance**
**costs**
**2021**
**£**
-|**Governance**
**costs**
**2020**
**£**
300|
|---|---|---|
The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0
18