2022-05-31-accounts

		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	21
Detailed Statement of Financial Activities	22	to	23

Trustees	Mrs S Feld
	Mrs L Rossano
	Mr L Williams
Principal address	Hamilton Court House
	1−3 Alum Chine Road
	Bournemouth
	Dorset
	BH4 8DT
Registered charity number	237191
Accountants	TC Group
	10 Bridge Street
	Christchurch
	Dorset
	BH23 lEF
Lawyers	Solomons Solicitors
	Hamilton Court House
	1−3 Alum Chine Road
	Bournemouth
	Dorset
	BH4 8DT

				2022	2021
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	f	f	E	£
Income and endowments from
Donations and legacies	3	187,766		187,766	151,614
Charitable activities	5
Providing care to residents					507,200
Investment income	4
Other income	6				20,963
Total		187,766		187,766	679,777
Expenditure on
Raising funds
Investment management costs	7
Charitable activities	8
Providing care to residents					1,042,118
Other expenses		32,556		32,556
Total		32,556		32,556	1,042,118
Netgains/(losses) on investments
NETINCOME/(EXPENDITURE)		155,210		155,210	(362,341)
Transfers between funds
		155,210		155,210	(362,341)
Reconciliation of funds
Total funds brought forward		376,540		376,540	738,881
Total funds carried forward		531,750		531,750	376,540

			2022	2021
		Unrestricted	Total	Total
		funds	funds	funds
	Notes
Fixed assets
Tangible assets	14			540,000
Investments	15
				540,000
Current assets
Stocks	16	−	−
Debtors	17	565,659	565,659	_ 25,420
Cash at bank and in hand		63,122	63,122	12,559
		628,781	628,781	37,979
Creditors
Amounts falling due within one year	18	(97,031)	(97,031)	(201,439)
Net current assets/ (liabilities)		531,750	531,750	(163,460)
Total assets less current liabilities		531,750	531,750	376,540
NET ASSETS		531,750	531,750	376,540
Funds	20
Unrestricted funds			531,750	376,540
Restricted funds
Total funds			531,750	376,540

	Statement of Cash Flows
	for the Year Ended 31 May 2022
		2022	2021
	Notes
Cash flows from operating activities
Cash generated from operations	1	50,563	(225,172)
Net cash used in operating activities		50,563	(225,172)
Cash flows from investing activities
Purchase of tangible fixed assets			(837)
Net cash provided by investing activities			(837)
Change in cash and cash equivalents in the
reporting period		50,563	(226,009)
Cash and cash equivalents at the beginning	of
the reporting period		12,559	238,568
Cash and cash equivalents at the end of the
reporting period		63,122	12,559

Reconciliation of net expenditure to net cash flo	w from operating activities
		2022	2021
Net income/(expenditure)for the reporting period (as per the Statement of
Financial Activities)		155,210	(362,341)
Adjustments for:
Depreciation charges
(Gain)/losses on investments
Interest received
Disposal of property		540,000
Impairment of property			15,670
(Increase)/ decrease in debtors		(540,239)	54,384
(Decrease)/ increase in creditors		(104,408)	66,515
Decrease/(increase) in stock			600
Net cash used in operations		50,563	(225,172)
Analysis of changes in net funds
	At 1/6/21	Cash flow	At31/5/22
			£
Net cash
Cash at bank and in hand	12,559	50,563	63,122
Total	12,559	50,563	63,122

Donations and legacies
	2022	2021
Donations	35	21,144
Legacies	187,731	130,470
	187,766	151,614

4.	Investment income
			2022	2021
	UK quoted investments
	Income from other investments
	Deposit account interest
5.	Income from charitable activities
			2022	2021
		Activity
	Fees for the provision of care	Providing care to residents		446,049
	Grants	Providing care to residents		61,151
				507,200
	Grants received, included in the	above, are as follows:
			2022	2021
	BCP Grants			40,458
	HMRCJRS Grant			20,693
				61,151
6.	Other income
			2022	2021
	Meals on wheels			6,569
	Other income			14,394
				20,963
7.	Investment management costs
			2022	2021
			£
	Portfolio management

8.	Charitable activities costs
					Support
				Direct	costs (see
				Costs	note 9)	Totals
				£	£	£
	Providing care to residents
9.	Support costs
					Governance
		Finance		Other	costs	Totals
		£		£	£	£
	Management of the charity and its assets		192	17,184	15,180	32,556
	Support costs, included in the above, are as follows:
					2022	2021
					Providing
					care to	Total
					residents	activities
					E	£
	Bank charges				192	441
	Bookkeeping fees				−	8,470
	Jewish Care loan reinstated					25,000
	Impairment losses for tangible fixed assets				−	15,670
	Accountants/Auditors remuneration				15,180	9,780
	Legal and professional fees				−	15,341
	Property related costs				17,184
					32,556	74,702
10.	Accountants/Auditors remuneration
					2022	2021
					£	£
	Fees payable to the charity's accountants (2022) and	auditors	(2021) in respect of
	the charity's financial statements				15,180	9,780

Staff costs
	2022	2021
	E
Wages and salaries		734,642
Social security costs		27,755
Other pension costs		8,850
		771,247

2022	2021
	48

Comparatives for the statement of financial activiti	es
	Unrestricted	Restricted	Total
	fund	funds	funds
	£	E	£
Income and endowments from
Donations and legacies	141,584	10,030	151,614
Charitable activities
Providing care to residents	507,200		507,200
Investment income
Other income	13,844	7,119	20,963
Total	662,628	17,149	679,777
Expenditure on
Raising funds
Investment management costs
Charitable activities
Providing care to residents	1,034,400	7,718	1,042,118

Comparatives for the statement of financial activities	−continued
	Unrestricted	Restricted	Total
	fund	funds	funds
	£	f	f
Total	1,034,400	7,718	1,042,118
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)	(371,772)	9,431	(362,341)
Transfer between funds	29,298	(29,298)
	(342,474)	(19,867)	(362,341)
Reconciliation of funds
Total funds brought forward	719,014	19,867	738,881
Total funds carried forward	376,540		376,540
Tangible fixed assets
		Short
		leasehold	Totals
Cost			•
At 1 June 2021		1,256,336	1,256,336
Disposals		(1,256,336)	(1,256,336)
At 31 May 2022
Depreciation
At 1 June 2021		716,336	716,336
Eliminated on disposal		(716,336)	(716,336)
At 31 May 2022
Net book value
At 31 May 2022
At 31 May 2021		540,000	540,000

16.	Stocks
		2022	2021
	Food and consumable stocks
		I = = 1	C==
17.	Debtors: amounts falling due within one year
		2022	2021
	Trade debtors
	Other debtors	25,659	25,420
	Monies due in respect of the sale of the Care Home	540,000
	Prepayments and accrued income
		565,659	25,420
18.	Creditors: amounts falling due within one year
		2022	2021
	Trade creditors	5,264	11,328
	Social security and other taxes	87	22,030
	Other creditors	75,000	158,000
	Accruals and deferred income	16,680	10,081
		97,031	201,439

Movement in funds
		Net
		movement		At
	At 1/6/21	in funds	Transfers	31/5/22
Unrestricted funds
General fund	376,540	155,210		531,750
TOTAL FUNDS	376,540	155,210		531,750
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	187,766	(32,556)		155,210
TOTAL FUNDS	187,766	(32,556)		155,210

		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
Comparative 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)
				,

fo	**r the Year Ended 31 May **	2022
			2022	2021
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	E	f	f	f
Income and endowments
Donations and legacies
Donations	35		35	21,144
Legacies	187,731		187,731	130,470
	187,766		187,766	151,614
Investment income
UK quoted investments
Income from other investments
Deposit account interest
Charitable activities
Fees for the provision of care				441,635
Grants				61,151
				502,786
Other income
Meals on wheels				6,569
Other income				14,394
				20,963
Total incoming resources	187,766		187,766	675,363
Expenditure
Investment management costs
Portfolio management
Charitable activities
Wages				734,642
Social security				27,755
Pensions				8,850
Other operating leases				10,156
Rent, rates_and_ water	3,365		3,365	1,608
Insurance				13,494
Light and heat	5,118		5,118	27,497
Agency staff			•	27,072
Carried forward	8,483		8,483	851,074

			2022	2021
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
	£	£	£	£
Charitable activities
Brought forward	8,483		8,483	851,074
Catering costs				33,055
Residents expenses				29,548
Staff training				2,465
Cleaning and laundry				8,862
Office costs	7,727		7,727	17,429
Maintenance of home	974		974	18,151
Motor and travel				8,463
	17,184		17,184	969,047
Support costs
Finance
Bank charges	192		192	441
Other
Bookkeeping fees				8,470
Jewish Care loan reinstated				25,000
Depreciation of tangible fixed assets
Impairment losses for tangible fixed assets				15,670
				49,140
Governance costs
Accountant/Auditors remuneration	15,180		15,180	9,780
Legal and professional fees				15,341
	15,180		15,180	25,121
Total resources expended	32,556		32,556	1,043,749
Net income/(expenditure) before gains and losses	155,210		155,210	(368,386)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net income/(expenditure)	155,210		155,210	(368,386)