OpenCharities

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2023-04-05-accounts

Unrestricted Unrestricted
funds funds
2023 2022
Notes 6 6
Income from:
Donations
and legacies
450,000 331,250
Investments 81,262 65,616
Other income 400
Total income 531,662 396,866
Chaditable
activities
390,148 289,808
Net gains on investments 10 26,776
Net income and movement in funds 168,290 107,058
Reconciliation offunds:
Fund balances at 6 April 2022 681,769 574,711
Fund balances at 5April 2023 850,059 681,769

2023 2022
Notes 6 6
Fixed assets
Investment property 12 150,000 123,224
Investments 13 623,091 509,378
773,091 632,602
Current assets
Debtors 14 116,018 51,017
Cash at bank and in hand 43,750 4,530
159,768 55,547
Creditors:
one year
amounts falling due within 15 82,800 6,380
Net current assets 76,968 49,167
Total assets less current liabilities 850,059 681,769
The funds ofthe charity
Unrestricted funds 850,059 681,769
8SO,OS9 681,769

2023 2022
Notes 8 f
Cash flows from operating activities
Cash generated
from operations
152,933 88,459
Investing activities
Proceeds from disposal ofjoint property
syndicate investments (113,713) (137,074)
Net cash used in investing activities (113,713) (137,074)
Net cash used in financing activities
Net increase/(decrease)
in
cash and cash
equivalents 39,220 (48,615)
Cash and cash equivalents at beginning ofyear 4,530 53,145
Cash and cash equivalents at end of year 43,750 4,530

Unrestricted Unrestricted
funds funds
2023 2022
2 8
Donations and gifts 450,000 331,250

Unrestricted Unrestricted
funds funds
2023 2022
f 6
Rental income 81,024 65,612
Interest receivable 238 4
81,262 65,616

5 Expenditure
o n chari table
activities
Grant Grant
funding funding
2023 2022
6 6
Direct costs
Bank charges 780 1,033
Insurance 376
1,156 1,033
Grant funding ofactivites (see note 6) 381,887 284,875
Share ofgovernance costs (see note 7) 7,105 3,900
390,148 289,808
6 Grants payable
Grant Grant
funding funding
2023 2022
9 6
Grants to institutions:
Ghana Charity Limited 12,500 3,330
Broom Foundation 55,000 45,000
Fdiends ofBeis Eliyohu Trust 10,300 18,700
Chased Rabbi Wreschner 10,000 35,000
Shararei Torah 15,000 5,000
Special Spirits 11,500 3,000
Seed Manchester 5,000 5,000
Sosson Vesimcho 6,500 6,000
TTT - Pudim Reb Simche 12,000 5,000
The Fed 7,860 3,500
TTT- Hachno Kalo 25,000 22,000
Other 211,227 133,345
381,887 284,875

Support c osts allocated to activities
2023 2022
6 6
Governance costs 7,105 3,900
Anatysed between:
Charitable activites 7,105 3,900

2023 2022
Number Number

Gains and los ses on inv estments
Unrestricted Unrestricted
funds funds
2023 2022
Gains/(losses) arising on: 6 6
Revaluation of investment properties 26,776

Investment
property
2023f
Fair value
At 6April 2022 123,224
Net gains orlosses through fair value adjustments 26,776
At 5April 2023 150,000
2023 2022
6
150,000 123,224

Fixed asset investments
Unlisted
investments
K
Cost or valuation
At 6Apdl 2022 509,378
Additions 94,899
Net Surplus 68,810
Repayments (49,996)
At 5April 2023 623,091
Carrying
amount
At 05April 2023 623,091
At 05April 2022 509,378
Debtors
2023 2022
Amounts
falling due
within one year:
Other debtors 116,018 51,017
Creditors: amounts falling due within one year
2023
8
2022f
Trade creditors 3,900
Other creditors 75,000
Accruals and deferred income 3,900 6,380
82,800 6,380

At 6April
2022
f
Incoming
resources
f
Resources
expended
f
Gains and
losses
f
At 5April
2023
f
General funds 681,769 531,662 (390,148) 26,776 850,059
Previous year: At 6April
2021f
Incoming
resourcesf
Resources
expendedf
Gains and
lossesf
At 5April
2022f
General funds 574,711 396,866 (289,808) 681,769

Analysis o fnet assets between funds
Unrestricted
funds
2023f
Fund balances at 5April 2023 are represented by:
Investment properties 150,000
Investments 623,091
Current assets/(liabilities) 76,968
850,059
Unrestricted
funds
2022f
Fund balances at 5April 2022 are represented by:
Investment properties 123,224
Investments 509,378
Current assets/(liabilities) 49,167
681,769