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|||**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|





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|**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|





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|||||**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|





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||||**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**|**_**<br>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|



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||**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|





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|**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**|





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





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|**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||||





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|**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|





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



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|**2022**|2021|
|---|---|
||48|



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|**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|





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|**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|





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|**16.**|**Stocks**|||
|---|---|---|---|
|||**2022**|2021|
||Food and consumable stocks|||
|||I<br>=<br>=<br>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|



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|**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**|





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|||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)**|
|||||**,**||





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|**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|





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||||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)|