2022-12-31-accounts

Reference and Administrative	Reference and Administrative	Details
Trustee's Report			2 to 5
Independent Auditors'	Report		6 to 8
Statement of Financial	Activities
Balance Sheet			10
Cash Flow Statement
Notes to the Financial	Statements		12to 26

		Unrestricted	Restricted	Endowment		Total
	Note	fundsf	funda 8	funds 8		2022 6
Income and Endowments	from:
Donations and legacies	2	29,386	2,030,255			2,059,641
Other income	3			29,560		29,560
Total income		29,386	2,030,255	29,560		2,089,201
Expenditure
Raising funds Charitable activities		(75,519) ~35,M4	~18M597,	(3,782)	(79,301) ~1.532,201
Total expenditure		(111,123)	(1,498,597)	(3,782)		(1,611,502)
Gains/(losses) on investment assets				~314,109	~314,299
Net (expenditure)/income Transfers between funds		(81,737) 55144	533,658 227429	(288,421) ~282573		163,500
Net movement in funds		(26,593)	761,087	(570,994)		163,500
Reconciliation offunds Total funds brought forward Total funds carried forward	14	~9,220 ~75,823	1, 2,113 2,513200	3,234,099 2663,105		4,936,998 5,100,498
		Unrestricted	Restricted	Endowment		Total
		funds	funds	funds		2021
	Note	8	6		6(As restated)
Income and Endowments	from:
Donations and legacies	2	26,676	775,862			802,538
Other income	3			33604		33,604
Total income		26,676	775,862	33,604		836,142
Expenditure on: Raising funds Charitable activities		(46,066) ~6, 53	~M2, 61	(3,678)	(49,744) ~910367
Total expenditure		(113,819)	(842,614)	(3,678)		(960,111)
Gains/(losses) on investment
assets				465,146		465,146
Net (expenditure)/income Transfers between funds		(87,143)	(66,752) 218,178	495,072 ~218,178		341,177
Net movement in funds		(87,143)	151,426	276,894		341,177
Reconciliation offunds
Total funds brought forward		37,923	1,600,693	2,957,205		4,595,821
7 111 d 1 d1 d	14	~9220	1752119	3 234099,	,	4,936,998

				2022	2021
				6	8 (As restated)
Fixed assets
investments			11	2,637,733	3,208,728
Current assets
Cash at bank end ln hend Creditors: Amounts falling due within one year				2,668,886 ~Z~22	1,734,270 ~a
Net current	assets			4210	1 20 0
Nst assets				. 00A88	. 3
Funds of ths chsrltyi
Unrestricted	funds			(75,813)	(49220)
Restricted funds				2613206	1 752 119
Endowment	funds			2000100,3,
Total funds				5.100.498	4,936,998

						2022	2021
					Note	8	8(As restated)
Cash flows	from operating		activities
Net income						163,500	341,177
Adlustments	to cash flows		from non-cash	Items
Loss/(profit) Revaluation	on disposal of of investments	investments				26,287 287,912	(9,395) ~455750,
						477,699	(123,968)
Working capital ad)ustments
Increase in	creditors				13	200,121
Net cash flows from operating			activities			677,820	(123,968)
Cash flows	from Investing	activities
Sale of investments						252,000	184,300
Net increase	in cash and cash equivalents					929,820	60,332
Cash and cash equivalents		at 1 January				1,762,508	1,702,176
Cash and cash equivalents		at	31 December		12	2,692,328	1,762,508

2 Income from donations and l	egacies
	Unrestricted	Restricted	Endowment	Total
	funds	funds	funds	funds
	6	6	6
Donations	29,386	2,030,255		2,059,641
Total for 2022	29,386	2,030,255		2,059,641
Donations	26,676	775,862		802,538
Total for 2021 iAs restated)	266 6	775,862		802,538

3 Other	Income
		Unrestricted	Restricted	Endowment	Total
		funds	funds	funds	funds
		E	E	E
Investment	income			29,560	29,560
Total for	2022			29 560	29,560
Investment	income			33,604	33,604
Total for	2021			33,604	33,604

a) Costs ofgenerating donations	and legacies
	Unrestricted	Restricted	Endowment	Total
	funds	funds	funds	funds
	E		E	E
Staff costs and other sundries	75,519			75,519
Total for 2022	75,519			75,519
Staff costs and other sundries	46,066			46,068
Tots Ifor 2021	46,066			46,066

b) Invest	ment manage	ment costs
			Unrestricted	Restricted	Endowment	Total
			funds	funds	funds	funds
			E	E	E	E
Investment	management	costs			3,782	3,782
Total for	2022				3,782	3,782
Investment	management	costs			3,678	3678
Total for	2021				3,678	3,678

6 Expenditure on ch	ar	itabl	e a	ctivitie	s	s	s
					Unrestricted			Restricted		Endowment	Total
						funds		funds		funds	funds
		Note				6			6	5	6
Grant funding of activities Supportcosts						35604		1,605,067 ~108,420			1,605,067 ~2,M6
Total for 2022						35,604		1,496,597			1,532,201
Grant funding of activities Support costs						6	53	843,752 ~38			843,752 66,615
Total for 2021 (As
restated)						67,753			842,614		910,367
6 Grant expenditure
										2022 5	2021f
Azrieli Jerusalem College		of Engineering								4,000	3,353
Bait Natan										1,773	1,773
City as a school project										8,867
East Jerusalem special	needs educational									9,750
Elderly Care Hornet Shmuel											11,135
Ehezer Ben Yehudah School											1,000
Elwyn Israel										24,773	25,000
Encorel Educational Theatre			Company								1,354
George Pinto Fellowship		- training		for doctoral students				to establish
not-for-profit initiatives which			will benefit		Jerusalem's		residents			180,778
Hassadna Conservatory	Building									115,950
Hassadna Scholarships										147,676	97,709
Homeless in Jerusalem	(Etnahts)									3,800	2,000
Israel Free Loan Association			(now Ogen)							1,920
Jerusalem Botanical Gardens										413,703	7,451
Jerusalem Cinematheque										3,349
Jerusalem Intercultural	Centre - non-political					organisation		involved	in
making the city culturally	representative				of all	residents				29,485	16,200
Jerusalem Print Workshop										18,469	12,300
JMC											27,571
Matsn											1,308
Max Rayne Hand in Hand		School								10,925	13,650
Merkaz Rachel Centre										2,850
Museum of Islamic Art										10,000
Naggar School of Photography										173,312	124,425
Other											6,509
Other donations less than		F1,000		each						2,713	11,366
Pardes (Sefer Torah)											8,196
Presidents Fund (Keren	Li)									7,125

					2022f	2021 f
Secular Yeshiva					49,999	37,254
Shared living fund - various projects addressing				coexistence issues
amongst Jerusalem's	different communities				186,614	48,750
Signs in Jewish Quarter					25,755	8,643
Steinsaltz						7,451
Talking Peace					4,432	354,354
Teed Kedema					63,927
Wohl Archaeological	Museum				8,769
Yad Sarah					3,940
Khan Theatre						15,000
Ukraine Refugees					2,510
Shared living Hub - Home ofthe Tolerance			Coalition		30,139
Women's Counseling	Centre				8,365
Pardes					8,365
8'nai Brith World Center					11,327
Meitarim (R'Melchior)					6,692
Kishoret					15,044
Jerusalem College ofTechnology					5,019
Feuerstein					1,587
Emunah					1,366
					1,605,068	843,752
7 Analysis ofsupport costs
						(As restated)
					2022	2021f
Audit &Accounts					10,360	7,573
Prism administration	fee				34,800	34,800
Other costs						485
Foreign exchange movement Foreign exchange movement		- unrestricted - restricted			(9,555) ~766, 71 ~72,M6	24,895 ~7,736 66,615

Listed Investments
		2022	2021
		Totalf	Total 6(As restated)
Cost or Valuation
At 1 January 2022		3,180,490	2,899,645
Disposals		(278,287)	(174,905)
Revaluation		~292,912	455,750
		2,614,291	3,180,490
Cash held in investment	portfolio	23,442	28,238
Net book value
At 31 December 2022		2,637,733	3,208,728

12 Cash	and cash equivalents	and cash equivalents
			2022	2021
			6	8(As restated)
Cash st bank			2,868,886	1,734,270
Cash held	in investment	portfolio	23,442	28,238
			2,692,328	1,762,508

13 Cre	ditors: amou	nts fall	ing du	e within one ye	ar
									2022	2021
									f
Accruals									7,800	6,000
Funds	held as agent								198,321
									206,121	6,000
Funds	received as	agent
During	the year $480,000 of funds			were received	as	agent on	behalf of Jerusalem		Foundation	Israel. $240,000
was paid over in donations			during	the year, leaving	a	balance	held as agent at 31		December	2022 of$240,000.
This balance is held		in a USD bank		account. Translated		to sterling		gives a balance off198,321		held as agent.
									2022 f	2021 f
Funds	received ss agent								379,500
Funds	paid out as agent								(194,887)
Foreign	exchange translation								13,708
Funds	held as agent	at 31 December							13~321

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					Total funds at
		Unrestricted	Restricted	Endowment	31December
		funds	funds	funds	2022
				8
Fixed asset investments				2,637,733	2,637,733
Current assets Current habihties Total net assets		130,308 ~206.121 2,513,206 ~75,813,5 3208		25,372 2,663,105	2,668,886 ~208,121 5,1017 98
					Total funds at
		Unrestricted	Restricted	Endowment	31December
		fundsf	funds 6	funds 5	2021 K(As restated)
Fixed asset investments				3,208,728	3,208,728
Current assets Current liabilities Total net assets		(19,463) ~29, 5 ~49,220	1,752,119 1,752,119	25,371 3,234,099	1,758,027 ~29757, 4,936,998