2021-05-31-accounts

	−Page	−Page
Reference and Administrative Details		1
Report of the Trustees	2	to	6
Independent Examiner's Report		7
Statement of Financial Activities		8
Statement of Financial Position		9
Statement of Cash Flows		10
Notes to the Statement of Cash Flows		11
Notes to the Financial Statements	12	to	22
Detailed Statement of Financial Activities	23	to	24

		Unrestricted	Restricted	• 2021 Total	2020 Total
		fund	funds	funds	funds
	Notes	£	£	£	£
Income and endowments from
Donations and legacies	3	141,584	10,030	151,614	136,678
Charitable activities
Providing care to residents		507,200		507,200	913,963
Investment income	4	−			4,331
Other income	6	13,844	7,119	20,963	20,485
Total		662,628	17,149	679,777	1,075,457
Expenditure on
Raising funds
Investment management costs	7				1,809
					1,809
Charitable activities	8
Providing care to residents		1,034,400	7,718	1,042,118	1,446,796
Total		1,034,400	7,718	1,042,118	1,448,605
Net gains/(losses) on investments					14,481
NET INCOME/(EXPENDITURE)		(371,772)	9,431	(362,341)	(358,667)
Transfers between funds		29,298	(29,298)
		(342,474)	(19,867)	(362,341)	(358,667)
Reconciliation of funds
Total funds brought forward		719,014	19,867	738,881	1,097,548
Total funds carried forward		376,540	−	376,540	738,881

			2021	2020
		Unrestricted	Total	Total
		funds	funds	funds
	Notes	£	E	£
Fixed assets
Tangible assets	14	540,000	540,000	554,833
Investments	15
		_
		540,000	540,000	554,833
Current assets
Stocks	16	−		600
Debtors	17	25,420	25,420	79,804
Cash at bank_and in hand_		12,559	12,559	238,568
		37,979	37,979	318,972
Creditors
Amounts falling due within one year	18	(201,439)	(201,439)	(134,924)
Net current (liabilities) / assets		(163,460)	(163,460)	184,048
Total assets less current liabilities		376,540	376,540	738,881
NET ASSETS		376,540	376,540	738,881
Funds	20
Unrestricted funds			376,540	719,014
Restricted funds			−	19,867
Total funds			376,540	738,881

		2021	2020
	Notes
Cash flows from operating activities
Cash generated from operations	1	(225,172)	(143,148)
Net cash used in operating activities		(225,172)	(143,148)
Cash flows from investing activities
Purchase of tangible fixed assets		(837)	(1,954)
Purchase of fixed asset investments			(17,618)
Sale of fixed asset investments			264,053
Cash movement on investments
Interest received			6
Dividends received			4,325
Net cash provided by investing activities		(837)	248,812
Change in cash and cash equivalents in the
reporting period		(226,009)	105,664
Cash and cash equivalents at the beginning of
the reporting period		238,568	132,904
Cash and cash equivalents at the end of the
reporting period		12,559	238,568

Reconciliation of net expenditure to net cash flow	from operating activities
		2021	2020
Net expenditure for the reporting period (as per the Statement of Financial
Activities)		(362,341)	(358,667)
Adjustments for:
Depreciation charges			30,045
(Gain)/losses on investments			(14,481)
Interest received			(6)
Dividends received			(4,325)
Impairment of property		15,670	254,073
Decrease/(increase) in debtors		54,384	(39,004)
Increase/(decrease) in creditors		66,515	(10,783)
Decrease/(increase) in stock		600
Net cash used in operations		(225,172)	(143,148)
Analysis of changes in net funds
	At 1/6/20	Cash flow	At 31/5/21
Net cash
Cash at bank and in hand	238,568	(226,009)	12,559
Total	238,568	(226,009)	12,559

Donations and legacies
	2021	2020
Donations	21,144	91,211
Legacies	130,470	45,467
	151,614	136,678,

4.	Investment income
			2021	2020
	UK quoted investments			3,501
	Income from other investments			824
	Deposit account interest			6
				4,331
5.	Income from charitable activities
			2021	2020
		Activity	£	£
	Fees for the provision of care	Providing care to residents	446,049	911,469
	Grants	Providing care to residents	61,151	2,494
			507,200	913,963
	Grants received, included in the	above, are as follows:
			2021	2020
	BCPGrants		40,458
	HMRC JRS Grant		20,693	2,494
			61,151	2,494
6.	Other income
			2021	2020
	Meals on wheels		6,569	6,868
	Other income		14,394	13,617
			20,963	20,485
7.	Investment management costs
			2021	2020
	Portfolio management			1,809

8.	Charitable activities costs
				Support
			Direct	costs (see
			Costs	note 9)	Totals
			f	£	f
	Providing care to residents		967,416	74,702	1,042,118
9.	Support costs
				Governance
		Finance	Other	costs	Totals
		£	£	f	f
	Providing care to residents	441	49,140	25,121	74,702
		—
	Support costs, included in the above, are as follows:
				2021	2020
				Providing
				careto	Total
				residents	activities
				£	£
	Bank charges			441	466
	Bookkeeping fees			8,470	14,878
	Jewish Care loan reinstated / forgiven			25,000	(25,000)
	Depreciation of tangible fixed assets			−	30,045
	Impairment losses for tangible fixed assets			15,670	254,073
	Accountants/auditors' remuneration			9,780	12,000
	Legal and professional fees			15,341	43,353
				74,702	329,815
10.	Accountants' remuneration
				2021	2020
				£	£
	Fees payable to the charity's accountants (auditors 2020)			9,780	12,000
11.	Trustees' remuneration and benefits

Staff costs
	2021	2020
Wages and salaries	734,642	724,160
Social security costs	27,755	44,177
Other pension costs	8,850	10,456
	771,247	778,793

2021	2020
48	48

Comparatives for the statement of financial activiti	es
	Unrestricted	Restricted	Total
	fund	funds	funds
	£	£	£
Income and endowments from
Donations and legacies	98,471	38,207	136,678
Charitable activities
Providing care to residents	913,963		913,963
Investment income	4,331		4,331
Other income	6,936	13,549	20,485
Total	1,023,701	51,756	1,075,457
Expenditure on
Raising funds
Investment management costs	1,809		1,809
	1,809		1,809
Charitable activities
Providing care to residents	1,406,268	40,528	1,446,796

13.	Comparatives for the statement of	financial activiti	es −continued
				Unrestricted	Restricted	Total
				fund	funds	funds
				E	£	£
	Total			1,408,077	40,528	1,448,605
	Net gains/(losses) on investments			' 14,481		14,481
	NET INCOME/(EXPENDITURE)			(369,895)	11,228	(358,667)
	Reconciliation of funds
	Total funds brought forward			1,088,909	8,639	1,097,548
	Total funds carried forward			719,014	19,867	738,881
14.	Tangible fixed assets
			Fixtures
		Short	and	Motor	Computer
		leasehold	fittings	vehicles	equipment	Totals
		£	£	£	£	£
	Cost
	At 1 June 2020	1,256,336	188,250	30,729	801	1,476,116
	Additions	−	837			837
	Disposals		(189,087)	(30,729)	(801)	(220,617)
	At 31 May 2021	1,256,336				1,256,336
	Depreciation
	At 1 June 2020	716,336	174,931	29,816	200	921,283
	Charge for year	−
	Impairments		14,156	913	601	15,670
	Disposals		(189,087)	(30,729)	(801)	(220,617)
	At 31 May 2021	716,336				716,336
	Net book value
	At 31 May 2021	540,000				540,000
	At 31 May 2020	540,000	13,319	913	601	554,833

16.	Stocks
		2021	2020
	Food and consumable stocks		600
		1==1
17.	Debtors: amounts falling due within one year
		2021	2020
	Trade debtors		52,034
	Other debtors	25,420	2,615
	Prepayments and accrued income		25,155
		25,420	79,804
18.	Creditors: amounts falling due within one year
		2021	2020
	Trade creditors	11,328	56,510
	Social security and other taxes	22,030	8,564
	Other creditors	158,000	54,885
	Accruals and deferred income	10,081	14,965
		201,439	134,924

	2021	2020
Within one year		8,385
Between one and five years
		8,385

Movement in funds
		Net
		movement		At
	At 1/6/20	in funds	Transfers	31/5/21
Unrestricted funds
General fund	719,014	(371,772)	29,298	376,540
Restricted funds
Other restricted funds under £500	3,314		(3,314)
Resident pocket money	5,376	(49)	(5,327)
Resident outgoings grant	1,324		(1,324)
Staff fund	3,824	(500)	(3,324)
Massage Chair	901		(901)
Computer	240		(240)
Blinds and Ramp	896		(896)
CCTV	3,591		(3,591)
IPAD	401	−	(401)
Equipment	−	628	(628)
Personal Protective Equipment		100	(100)
Activities		9,252	(9,252)
	19,867	9,431	(29,298)
TOTAL FUNDS	738,881	(362,341)		376,540
Net movement in funds, included in the above are as follows:
	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	662,628	(1,034,400)		(371,772)
Restricted funds
Meals on Wheels	6,569	(6,569)
Resident pocket money	550	(599)		(49)
Staff fund	50	(550)		(500)
Equipment	628			628
Personal Protective Equipment	100			100
Activities	9,252			9,252
	17,149	(7,718)		9,431
TOTAL FUNDS	679,777	(1,042,118)		(362,341)

		Net
		movement	At
	At 1/6/19	in funds	31/5/20
Unrestricted funds
General fund	1,088,909	(369,895)	719,014
Restricted funds
Other restricted funds under £500	606	2,708	3,314
Resident pocket money	5,316	60	5,376
Resident outgoings grant	−	1,324	1,324
Staff fund	−	3,824	3,824
Massage chair	1,202	(301)	901
Computer	320	(80)	240
Blinds and Ramp	1,195	(299)	896
COV	−	3,591	3,591
IPAD		401	401
	8,639	11,228	19,867
TOTAL FUNDS	1,097,548	(358,667)	738,881

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	f	f	f	f
Unrestricted funds
General fund	1,023,701	(1,408,077)	14,481	(369,895)
Restricted funds
Meals on Wheels	6,868	(6,868)
Other restricted funds under £500	2,833	(125)		2,708
Resident pocket money	6,681	(6,621)		60
Resident outgoings grant	2,000	(676)		1,324
Passover	250	(250)		−
Staff fund	12,038	(8,214)		3,824
Massage Chair		(301)		(301)
Equipment	575	(575)
Computer		(80)		(80)
Blinds and Ramp	−	(299)		(299)
Personal Protective Equipment	12,059	(12,059)
Sofa	1,129	(1,129)
CCTV	4,788	(1,197)		3,591
Aircon	1,500	(1,500)
Garden party	150	(150)
Activities	350	(350)
IPAD	535	(134)		401
	51,756	(40,528)		11,228
TOTAL FUNDS	1,075,457	,(1,448,605)	14,481	(358,667)

			2021	2020
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	£	£	£	£
Income and endowments
Donations and legacies
Donations	11,114	10,030	21,144	91,211
Legacies	130,470		130,470	45,467
	141,584	10,030	151,614	136,678
Investment income
UK quoted investments				3,501
Income from other investments				824
Deposit account interest				6
				4,331
Charitable activities
Fees for the provision of care	446,049		446,049	911,469
Grants	61,151		61,151	2,494
	507,200		507,200	913,963
Other income
Meals on wheels		6,569	6,569	6,868
Other income	13,844	550	14,394	13,617
	13,844	7,119	20,963	20,485
Total incoming resources	662,628	17,149	679,777	1,075,457
Expenditure
Investment management costs
Portfolio management				1,809
Charitable activities
Wages	734,642		734,642	724,160
Social security	27,755		27,755	44,177
Pensions	8,850		8,850	10,456
Other operating leases	10,156		10,156	9,814
Rent, rates and water	1,608		1,608	9,030
Insurance	13,494		13,494	10,729
Light and heat	27,497		27,497	36,185
Agency staff	27,072		27,072	67,251
Carried forward	851,074		851,074	911,802

			2021	2020
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Charitable activities
Brought forward	851,074		851,074	911,802
Catering costs	26,486	6,569	33,055	71,586
Residents expenses	28,294	599	28,893	44,567
Staff training	2,465	−	2,465	4,627
Cleaning and laundry	8,862		8,862	23,718
Office costs	16,488	550	17,038	16,492
Maintenance of home	17,566		17,566	42,195
Motor and travel	8,463		8,463	1,994
	959,698	7,718	967,416	1,116,981
Support costs
Finance
Bank charges	441		441	466
Other
Bookkeeping fees	8,470		8,470	14,878
Jewish Care loan reinstated / forgiven	25,000		25,000	(25,000)
Depreciation of tangible fixed assets	−		−	30,045
Impairment losses for tangible fixed assets	15,670		15,670	254,073
	49,140		49,140	273,996
Governance costs
Accountants/auditors' remuneration	9,780		9,780	12,000
Legal and professional fees	15,341		15,341	43,353
	25,121		25,121	55,353
Total resources expended	1,034,400	7,718	1,042,118	1,448,605
Net expenditure before gains and losses	(371,772)	9,431	(362,341)	(373,148)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments				14,481
Net expenditure	(371,772)	9,431	(362,341)	(358,667)