Registered charity number 250006
FEDERATION OF JEWISH RELIEF ORGANISATIONS
Report and Unaudited Accounts
For the Year Ended 31 March 2022
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FEDERATION OF JEWISH RELIEF ORGANISATIONS Report and accounts Contents
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|Page|
|Legal|and|administrative|information|1|
|Trustees'|report|2-5|
|Independent|examiner's|report|6|
|Statement|of financial|activities|7|
|Balance|sheet|8|
|Notes|to|the|accounts|9-14|
|Income|and|Expenditure|Account|(For Trustees|Only)|15|
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FEDERATION OF JEWISH RELIEF ORGANISATIONS Legal and administrative information
| Charity name: | Federation ofJewish Relief Organisations | Federation ofJewish Relief Organisations |
|---|---|---|
| Nature ofgoverning document: | Deed ofTrust establishing | unincorporated charitable trust |
| Charity number: | 250006 | |
| Trustees: | MrAM Garfield FCA |
(Hon. Treasurer) |
| Mrs H J Garfield | (appointed 1 July2021) | |
| Independent Examiners | Winston Gross & Co. | |
| Chartered Accountants | ||
| 34 Arlington Road | ||
| London | ||
| NW1 7HU | ||
| Bankers: | Barclays Bank plc, | |
| Hampstead Branch | ||
| Principal office and charity address: | 120 Salmon Street | |
| London | ||
| NW98NL |
1
FEDERATION OF JEWISH RELIEF ORGANISATIONS Trustees' Report
The trustees of the charity, present their annual report and accounts for the year ended 31 March 2022.
The trustees confirm that the financial statements comply with the current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities SORP applicable to charities preparing their accounts in accordance with FRS 102 effective 1 January 2019.
Principal Objective and Aims
The principal objectives and aims of the Charity during the year continued to be:
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To relieve Jewish victims of war and persecution.
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To relieve poverty and sickness among, and to advance the education of, the Jewish people.
These objectives may be carried out in the UK, !srael or elsewhere. Many of these services are provided through the provision of grants and donations in conjunction with various public sector bodies and non governmental and non profit making organisations mainly in Israel; and through an independent Charity in Israel, the Israel office of the Federation of Jewish Relief Organisations.
The trustees are satisfied that the objectives of the Charity have been met through the various activities during the year and ongoing. The charity continues to explore new ways of rendering its services and programs to fulfil Its principal objectives and aims.
The manner in which these objectives are achieved is set out in these accounts and trustees’ report.
The trustees have had due regard to the guidance issued by the Charity Commission regarding the public benefit and consider this charity to be in the public benefit through the grants and donations being made to the various organisations that the charity makes and facilitates.
Structure and organisation
The Federation was established in 1919. It is an unincorporated charitable trust governed by its Constitution as amended on the 8 August 2004 replacing the previous Constitution.
The Charity is under the overall control of the trustees who meet each year to manage the charity's affairs, to set the policy and overall direction. Decisions are taken by agreement of all the trustees. Day to day responsibility of running the organisation is deiegated to the Honorary Treasurer who manages the administration and supervises the services rendered by the Charity, assisted by one paid staff member.
The trustees are the only members of the charity.
The Charity has an open recruitment procedure for new trustees who are appointedif they have the appropriate skills and experience to meet the needs of the organisation. The Charity is encouraging the implementation of policies and procedures for the induction and training of both new and existing trustees. The power to appoint new trustees vests in the existing trustees. The Trustees comprise a minimum number of two and a maximum of ten.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS Trustees‘ Report
Principal activity review and future developments
The Federation's income during the year was derived from restricted and unrestricted donations.
Unrestricted donations include £4,172 (2021: £7,497) from the Christadelphians. Other unrestricted donations amounted to £28,976 including £14,000 from Juliet Hartly, £2,000 from Michael & Isle Katz Foundation, £2,379 from Chilton Charitable Trust and various other donations amounting to £10,597, (2021: £6,624).
The charity received unrestricted legacies in the year as follows, from:Kodin Estate - £7,103 (2021: £Nil). E Glicksman Estate - £3,710 (2021: £Nil) H Bender Estate - £494 (2021: £Nil)
Restricted donations comprise from Maurice Wohl Charitable Foundation £24,000 (2021: £21,000) and Julian Fasler £1,000 (2021: £Nil}, for specific activities.
A restricted legacy from the Estate of H Bender was received amounting to £13,156 (2021: £Nil)
The Federation continues to make donations to various individuals and organisations in accordance with the objects in its Constitution. This has continued after the year end.
The trustees are satisfied that the charity's assets are adequate to fulfil its obligations. The level of incoming resources is dependent on grants and donations received which can be affected by the overall economic climate.
Financial Review
There has been no material change in the Federation's activities during the year
During the year, the Federation had total incoming resources of £87,367 (2021: £36,376).
The resources expended were £60,302 (2021: £57,110). Details of these are set out in the notes to these accounts.
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Restricted donations of £28,156 (2021: £23,200) were paid in the year.
£14,162 (2021: £9,030) was paid to the Israel office to support the objects of the charity.
These donations were all made in accordance with the main objects of the charity to organisations and individuals who met the charitable objectives of the organisation. Included in unrestricted donations were amounts to the following ~ £2,500 (2021: £Nil) to Brondesbury Park Synagogue, £1,200 (2021: £Nil)} to World Jewish Relief, £2,000 (2021: £3,500) to Jcoss, £4,000 (2021: £Nil) to British Friends of Jaffa Institute, £1,000 (2021: ENil) to Community Security Trust, £Nil (2021: £12,750) to Norwood and other donations amounting to ENil (2021; £800) to various causes.
Staff and support costs during the year were met from the unrestricted funds.
The surplus (2021: deficit) of the net unrestricted incoming resources during the year of £17,065 (2021: deficit £18,534) was added to, (2021 deducted from), the accumulated unrestricted funds brought forward, which amounted to £165,258 (2021: £148,193) at the year end. The surplus of £10,000 (2021: £2,200 deficit) of restricted incoming resources was added to accumulated restricted funds brought forward leaving accumulated restricted funds of £10,000 (2021: £Nil) at the year end.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS Trustees’ Report
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Reserves Policy
The trustees have resolved to maintain reserves at levels considered appropriate to provide for future activities of the organisation. The existing assets are retained to produce income and to meet any annual deficit or will be utilised for future grant making by the trustees depending on their assessment of the needs of the donee at the time. The trustees are concemed not to diminish the charity's assets in the short term as that would restrict their ongoing ability to fund projects as and when considered appropriate by the trustees. The net current assets at the year end are considered adequate as reserves.
The charity maintains unrestricted funds at a level which are more than adequate to meet ongoing management and administration costs. The current year unrestricted expenditure is financed out of unrestricted funds received during the year or from unrestricted funds available at the beginning of the year.
The level of free reserves are monitored and reviewed regularly by the trustees.
During the year the Charity received restricted funds and these were expended to meet the criteria specified by the donar(s).
Investment policy
The constitution authorises the trustees to make and hold investments. The trustees take a prudent view regarding the investment of surplus funds. Accordingly, all funds are placed on current account with the Federation's bankers. The trustees consider that the retum on bank deposits is un-satisfactory in the current economic climate.
Risk management
The Trustees regularty review the major risks which the charity faces. Given the charity's financial controls, the trustees consider there are adequate resources and controls to address any major risks that may arise in the future. The trustees continually examine the operational and business risks likely to be faced by the charity and continue to improve the existing systems to deal with and mitigate any significant risk.
Cooperation with other organisations and bodles (both charitable and non charitable)
The Federation receives requests from other charitable and non charitable organisation for assistance and support. Such requests are reviewed by the trustees and assessed as to whether they are in accordance with the objects of the Federation.
The organisation works closely with an independent charity in Israel, the Israel office of the Federation of Jewish Relief Organisations through whom certain charitable donations are distributed in Israel.
The Charity receives various donations from charitable and non charitable organisations including donations from the Christadelphian community and the charity is grateful for all their support.
Fixed Assets
The changes in fixed asset investments are summarised in the notes to the financial statements.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS
Trustees’ Report
Trustees
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The following trustees of the Charity, who served during the year and who had no beneficial interest in the funds of the charity at the beginning and end of the year were as follows:-
Mr A M Garfield FCA ~ Hon. Treasurer. Mrs H J Garfield Mrs A Lando (Deceased) - Hon. Secretary
The trustees received no remuneration during the year.
A review of the Federation's activity during the year is included in the Charities Annual Report.
Trustees' responsibilities
The trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
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The Charities Act 2011 requires the trustees to prepare accounts for each financial period which give a true and fair view of the state of affairs of the Charity as at the balance sheet date and of the statement of financial activities for incoming and outgoing resources including income and expenditure for that period. In preparing those accounts, the trustees are required to:
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select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent;
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prepare the accounts on the going concem basis unless it is inappropriate to presume that the company will continue its activities;
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State whether applicable accounting standards including the SORP requirements have been followed subject to any material departures disclosed and explained in the accounts.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011 and with the requirements of the Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). 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.
Approved by the trustees and signed on their behalt:27 January 2023
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nth
MrA M Garfield FCA
Hon. Treasurer
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FEDERATION OF JEWISH RELIEF ORGANISATIONS for the year ended 31 March 2022
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Independent examiner's report on the unaudited accounts to the trustees of the FEDERATION OF JEWISH RELIEF ORGANISATIONS
! report to the trustees of the Federation of Jewish Rellef Organisations (the Charity) on the accounts for the year ended 31 March 2022, which comprise the Statement of Financial Activities, ; the Balance Sheet and the related notes. These accounts have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities statement of recommended practice applicable to charitles preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of tretand (FRS102) {effective 1 January 2019) - Charities Sosp (FRS102) Second Edition, the Financiat Reporting Standard applicable In the UK and Repubtic of Ireland (FRS102) and the Charittes Act 2011.
This report is made solely to the Charity’s trustees, as a body. My work has been undertaken so that 1 might slate to the trustees those matters | am required to state to them in an independent examiner's report and far no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone. other than the Charity and the Charity’s trustees as a body, for my work, for this report or for the opinion | have formed.
' Respactive responsibiltties of trustees and independent examiners
As described in the statement of trusteas’ responsibilities in the Trustees' Report, the Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an _ Audit Is not required for this year (under section 144{2) of the Charities Act 2011 (the Act)) and that an independent examination {s required.
Itis my responsibifity to:
~- to examinefoliow the theprocedures accounts (underlaid down sectionin the145 Generalof the 2011DirectionsAct); givenand by the Charity Commissioners. {underto state section whether 145 (5) (b}particular of thematters 2011haveAct);come and to my attention. Basis of independent examiners’ report ; My examination was carried out in accordance with the General Directions given by the Charity Commissioners and the requirements of the Act, My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts , and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinionthose mattersIs givenset asout to whetherin the statement the accountsbelow. present a "true and fair" view and the report is limited to Independent examiner's statement connection with my examination my examination examination of the accounts the accounts accounts of the the Charity for the for the the year ended ended 31 March 2022: [ confirm that no material matters have come to my attention ‘in connection with the examination which gives me cause to believe that in, any material respect: :
‘in connection with my examination my examination examination of the accounts the accounts accounts of the the Charity for the for the the year ended ended 31 March 2022:
~ the accounting records were not kept in accordance with section 130 of the Charities Act; or ~ the accounts did not accord with the accounting records; or of - the accounts did not comply with the applicable requirements conceming the form and content accounts set out in the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true andfair view which is pot a matter considered as part of an independent examination.
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the atpounts to be reached. , 4 , Bema Gross dependent Examiner Chartéred Accountant . Winston Gross & Co. ~ 34Chartered ArlingtonAccountantsRoad . : London . NW11 THU : ; 27 January 2023 . .
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FEDERATION OF JEWISH RELIEF ORGANISATIONS
Statement of financial activities
(including income and expenditure account) for the year ended 31 March 2022
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|Unrestricted|Restricted|2022|2021|
|Notes|Funds|Funds|Total|Total|
|£|£|£|£|
|Incoming|Resources|
|Incoming Resources|from generated funds|
|Donations and legacies|
|Unrestricted|legacies|2|11,307|-|11,307|-|
|Restricted|legacies|2|-|13,156|13,156|~|
|Unrestricted|donations and|grants|3|33,148|-|33,148|14,121|
|Restricted|donations and|grants|3|-|25,000|25,000|21,000|
|Gift aid|receivable|4,756|-|4,756|1,255|
|Investment|income|.|
|UK|Bank|interest|-|-|~|-|
|Total|income and endowments|49,211|38,156|87,367|36,376|
|Resources|Expended|
|Expenditure on raising funds|4|1,121|-|1,124|1,230|
|Expenditure|on|Charitable|activities|.|
|Restricted|donations,|grants|and|legacies|-|28,156|28,156|23,200|
|Unrestricted|donations|and|grants|4|28,784|-|28,784|30,385|
|Other|expenditure|4|2,241|-|2,241|2,295|
|Total|expenditure|32,146|28,156|60,302|57,110|
|Net Income/expenditure|§|17,065|10,000|27,065|(20,734)|
|Transfers|between|funds|- admin|fee|-|-|-|
|Net movement|in funds|17,065|10,000|27,065|(20,734)|
|Reconciliation|of funds|
|Total|funds|at|beginning|of year|10,11,16|148,193|-|148,193|168,927|
|Total funds|at end|of year|10,11,16|165,258|10,000|175,258|148,193|
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There were no recognised gains and losses for 2022 and 2021 other than those included in the statement of financial activities.
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All incoming resources and resources expended derive from continuing activities.
The notes on pages 9 to 14 form an integral part of these accounts.
7
FEDERATION OF JEWISH RELIEF ORGANISATIONS
Balance Sheet
as at 31 March 2022
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|Notes|2022|2021|
|Fixed|assets|£E|,|£|
|Tangible|assets|7|1|4|
|Current|assets|
|Debtors|8|4,751|1,246|
|Cash|at|bank|and|in|hand|_|172,186|153,052|
|176,937|154,298|
|Creditors:|amounts|falling|due|
|within|one year|9|(1,680)|(6,106)|;|
|Net current assets|a|175,257|148,192|
|Total|assets|less|current|
|liabilities|175,258|148,193|
|Funds|
|Unrestricted|funds|11|165,258|148,193|
|Restricted|funds|10|10,000|-|
|Total funds|12|175,258|148,193|
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The trustees are satisfied that the Charity is entitled to exemption from Section 144(2) of the Charities Act 2011. The trustees acknowledge their responsibilities for: {i) ensuring that the Charity keeps proper accounting records which comply with Section 130 of the Charities Act 2011; and (ii) preparing accounts 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 its statement of financial activities for the financial year in accordance with the requirements of Section 132 of the Charities Act 2011.
The accounts were approved by the trustees on 27 January 2023 and signed on its behalf.
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AM Garfield (Hon. Treasurer)
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The notes on pages9 to 14 form an integral part of these accounts.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS
Notes to the accounts
for the year ended 31 March 2022
- 1 Accounting policies
a Basis ofpreparation of financial statements
The accounts have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities: statement of recommended practice applicable to charities preparing their accounts in accordance with the Financial Standard applicable In the UK and Republic of Ireland (FRS102) (effective 1 January 2019), (Charities SORP FRS102) Second edition , the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Charities Act 2011.
The charity is exempted from preparing a cash flow statement due to the adoption of the exemption available to charities with income of less than £500,000.
Assets and liabllities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy or note.
b Public benefit entity
The charitable trust meets the definition of a public entity under FRS102.
c Going concern
The trustees consider that there were no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
d income
income comprise the total income receivable during the year which is recognised on an accruals basis of accounting.
Restricted income is matched directly with the relevant expenditure for which the restricted income was received,
Bank interest is included in the income and expenditure account on an accruals basis.
Tax refunds on gift aid donations are accounted for on an accruals basis.
The value of services provided by volunteers has not been included.
e@ Fund accounting
The Charity reserves have been allocated to separate funds for future application.
Unrestricted funds are incoming resources receivable or generated for the furtherance of the objects of the Charity without a specified purpose and are available as general funds. Resources expended which meet these criteria are charged to the funds, together with a fair allocation of staff and support costs. Unrestricted funds comprise accumulated surpluses on general funds and these are available for use at the discretion of the trustees in the furtherance of the charitable objectives of the Federation.
Restricted funds are those that can only be used for restricted purposes within the objects of the Federation. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes. Resources expended which meet these criteria are charged to the funds.
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Notes to the accounts for the year ended 31 March 2022
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FEDERATION OF JEWISH RELIEF ORGANISATIONS
- 1 Accounting policies continued
f Expenditure
Resources expended and liabilities are recognised as soon as they are incurred on an accruals basis inclusive of any Vat. Expenditure which is directly attributable to specific activities is allocated specifically to the relevant activities for which it is incurred. Provisions are made for all known liabilities which exist at the year end based on the trustees best estimate as to the costs of settling those liabilities.
Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-
-Costs of raising and generating funds which includes any fundraising costs incurred.
-Donations payable in furtherance of the charity's objectives. Donations are made to individuals and organisations in order to further the objects of the charity.
~Governance costs for compliance with charitable and statutory requirements. -Staff and support costs.
g Staff and support costs
These are management and administration costs and comprise expenditure not directly attributable to the generated funds, charitable or fund raising activities of the Charity, but relate to the furtherance of the charity's objectives. They are therefore allocated to the relevant category of resources expended based on estimates of the time devoted to each activity.
h Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Furniture and Equipment
25% reducing balance
i Foreign currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.
j Taxation
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. , Value added tax is not recoverable by the charity and as such is included in the relevant costs in the Statement of Financial Activities.
k Debtors
Debtors are recognised at the settlement amount due after allowing for any discounts and as per the terms agreed. Prepayments are valued at the amounts prepaid for services and accrued income amounts are valued at the amounts due per terms agreed and there is certainty of receipt.
| Cash at bank and in hand
Cash at bank and in hand includes bank balances kept in current and deposit accounts.
m Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2022
2 Legacy
The amounts received during the year from unrestricted legacies was £11,307 (2021: ENil) and from restricted legacies £13,157 (2021: £Nil)
3 Donations and grants recelvable
Included in income of the charity is donations and grant income for unrestricted funds of £33,148 (2021: £14,121), restricted funds of £25,000 (2021: £21,000) and gift aid tax refunds due of £4,756 (2021: £1,255).
| 4 a) |
Resourcesexpended Analysis oftotal resources expended |
Direct costs £ |
Staff costs £ |
Support costs £ |
2022 Total £ |
2021 Total £ |
|---|---|---|---|---|---|---|
| Cost ofgenerating funds voluntary | ||||||
| income | - | 893 | 228 | 1,121 | 1,230 | |
| Cost ofcharitable activities | ||||||
| - Grants and donations towards | ||||||
| clothing reliefand | ||||||
| kindergartens, youth centres, | ||||||
| education and medicalequipment | 24,862 | 3,125 | 797 | 28,784 | 30,385 | |
| 24,862 | 3,125 | 197 | 28,784 | 30,385 | ||
| Other Expenditure | ||||||
| ~IndependentExaminer fees | 1,680 | - | - | 1,680 | 1,680 | |
| - Office, staffand finance costs | 44 | 114 | 561 | 615 | ||
| 1,680 | 447 | 114 | 2,241 | 2,295 | ||
| 26,542 | 4,465 | 1,139 | 32,146 | 33,910 |
The direct costs of charitable activities - donations of £24,862 (2021: £26,080) includes amounts to the following - £2,500 (2021: £Nil) to Brondesbury Park Synagogue, £1,200 (2021: ENil) to World Jewish Relief, £2,000 (2021: £3,500) to Jcoss, £4,000 (2021: £Nil) to British Friends of Jaffa Institute, £1,000 (2021: £Nil) to Community Security Trust, £Nil (2021: £12,750) to Norwood and other donations amounting to £Nil (2021; £800) to various causes and £14,162 (2021: £9,030) paid to the Israel office of the Federation of Jewish Relief Organisations for projects carried out in accordance with the Federation's objectives. None of these remained outstanding at the year end. The Israel office is located in Tel Aviv, Israel.
| b) | Analysisofsupportcosts Staffcosts |
- | 4,465 | - | 2022 4,465 |
2021 6,150 |
|---|---|---|---|---|---|---|
| Postage and appeals | - | - | - | - | - | |
| Bank Charges Othercosts |
- - |
- - |
29 1,110 |
29 1,110 |
- - |
Support costs includes alt expenditure not directly related to the charitable activity. These are allocated to the relevant category of resources expended based on estimates of time devoted to each activity.
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FEDERATION OF JEWISH RELIEF ORGANISATIONS
Notes to the accounts for the year ended 31 March 2022
| 5 | NetIncoming (Outgoing) Resources forthefinancial year | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| are arrived at after charging:- | |||
| Independent Examiners fees | 1,680 | 1,680 | |
| 6 | StaffCosts | 2022 | 2021 |
| £ | £ | ||
| Wagesand Salaries | 4,465 | 6,150 | |
| Therewere no employees with emoluments greater than £10,000 | |||
| Theaverage monthlynumberofpersons employed during | |||
| theyearwas asfollows:- | 2022 | 2021 | |
| Number | Number | ||
| Administration assistant Supportassistant |
0.4 0.2 |
0.4 0.2 |
|
| 0.6 | 0.6 |
The trustees did not receive any remuneration for services to the charity in the year.
No expenses were reimbursed fo trustees in the year.
:
There were no related party transactions in the year or the previous year.
- 7 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Furniture | |
| and office | |
| equipment | |
| £ | |
| Cost | |
| At 1 April 2021 | 1 |
| At31 March 2022 | 4 |
| Depreciation | — |
| At 31 March 2022 | - |
| Net book value | |
| At 31 March 2022 | 1 |
| At31March2021 | 1 |
12
FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2022
| 8 | Debtors | 2022 | 2021 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| Otherdebtors - giftaid tax recoverable | 4,751 | 1,246 | |||
| $9 | Creditors: amounts falling duewithinone year | 2022 | 2021 | ||
| £ | £ | ||||
| Accruals and deferred income | 1,680 | 6,106 | |||
| 10 | Restricted funds | At1 April | Incoming | Resources At31 March | |
| 2021 | resources | expended | 2022 | ||
| £ | £ | £ | £ | ||
| Received andexpended | - | 38,156 | (28,156) | 10,000 | |
| At1 April | Incoming | Resources At 31 March | |||
| 2020 | resources | expended | 2021 | ||
| Receivedandexpended | 2,200 | 21,000 | (23,200) | - |
Restricted funds represents donations and funds received for a specific purpose. The balance of £10,000 at the year end was paid out on 6 April 2022.
| 11 | Unrestricted funds | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| At1 April | 148,193 | 166,727 | |
| Incoming resources | 49,211 | 18,376 | |
| Resources expended | (32,146) | (33,910) | |
| At31March | 165,258 | 148,193 |
Unrestricted funds include earmarked amounts set aside by the trustees for specific projects and expenses and at the year end they amounted to £6,000 (2021: ENil).
| 12 | Analysis ofnetassets betweenfunds | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| Fund | Fund | Fund | Fund | ||
| 2022 | 2021 | ||||
| £ | £ | £ | |||
| Fixed assets | 1 | - | 1 | 1 | |
| Current assets Current liabilities within oneyear |
166,937 (1,680) |
10,000 - |
176,937 (1,680) |
154,298 (6,106) |
|
| 165,258 | 10,000 | 175,258 | 148,193 |
13
FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts
for the year ended 31 March 2022
13 Presentation currency
The financial statements are presented in Sterling .
14 Legal form of entity
Federation of Jewish Relief Organisations is an unincorporated charity governed by its Constitution (as amended). Registered Charity Number 250006.
15 Principal place of business
| 15 | Principal place of businessbusiness | |||||
|---|---|---|---|---|---|---|
| Theaddress ofthe charity's principal place ofbusiness | business and registered office | is: | ||||
| 120 Salmon Street | ||||||
| London | ||||||
| NWS 8NL | ||||||
| 16 | Statement offinancial activities (including | income and expenditure account) | - prioryear | : | ||
| General | Restricted | 2021 | ||||
| Funds | Funds | Tota! | ||||
| £ | £ | £ | ||||
| Incoming Resources | ||||||
| incomingResourcesfrom generatedfunds | ||||||
| Donations andlegacies | ||||||
| Unrestricted legacies | - | - | - | |||
| Restricted legacies | - | - | - | |||
| Unrestricted donations and grants | 14,121 | - | 14,121 | |||
| Restricted donations and grants Giftaid receivable |
- 1,255 |
21,000 - |
21,000 1,255 |
|||
| Investment Income | ||||||
| UK Bank interest | - | - | - | |||
| Total income and endowments | 15,376 | 21,000 | 36,376 | |||
| Resources Expended | ||||||
| Expenditureonraisingfunds | 1,230 | - | 1,230 | |||
| Expenditure on Charitable activities | ||||||
| Restricted donations andgrants | - | 23,200 | 23,200 | |||
| Unrestricted donations and grants Otherexpenditure |
30,385 2,295 |
- - |
30,385 2,295 |
|||
| Total expenditure | 33,910 | 23,200 | 57,110 | |||
| NetIncoming/(Outgoing) Resources | (18,534) | (2,200) | (20,734) | |||
| Transfers between funds | - | - | - | |||
| Netmovement infunds | (18,534) | (2,200) | (20,734) | |||
| Reconcillation offunds | ||||||
| Total funds atbeginning ofyear | 166,727 | 2,200 | 168,927 | |||
| Totalfunds atend ofyear | 148,193 | - | 148,193 | |||
| 14 |