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||**−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|





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|||Unrestricted|Restricted|• **2021**<br>**Total**|2020<br>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|





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||||**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|





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|||**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**|





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|**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**|



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





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|**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|
||**_BCP_**Grants||**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|





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|**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**|||||





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|**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|



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|**2021**|2020|
|---|---|
|**48**|48|



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|**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|





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|**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|





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|**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|





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|**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)**|





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|||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|



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||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)|



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||||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|





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||||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)|