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2021-04-05-accounts

COMPANY REGISTRATION NUMBER: 01410061 CHARITY REGISTRATION NUMBER: 277299

Woodlands Green Ltd Company Limited by Guarantee Unaudited Financial Statements 5 April 2021

A J BRACEINER FCA

Chartered accountant Park House Russell Gardens London NW11 9NJ

Woodlands Green Ltd

Company Limited by Guarantee

Financial Statements

Year ended 5 April 2021

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 3
Statement of financial activities (including income and
expenditure account) 5
Statement of financial position 6
Notes to the financial statements 8

Woodlands Green Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 5 April 2021

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 5 April 2021.

Reference and administrative details

Registered charity name Woodlands Green Ltd Charity registration number 277299 Company registration number 01410061 Principal office and registered 27 Yew Tree Court office London NW11 0RA

The trustees

Mr D J A Ost Mrs E Ost (Died 9 April 2021) Mr J A Ost Mr A Hepner Independent examiner A J Braceiner FCA Park House Russell Gardens London NW11 9NJ

Structure, governance and management

Structure

The charity is an incorporated entity established on 18th January 1979 and is limited by guarantee.

Governance and management

The Articles of Association provide for a minimum of two and a maximum of fifteen trustees. Were there a requirement for new trustees, these would be identified and appointed by the existing trustees.

Objectives and activities

Objectives

  1. The advancement of religion in accordance with the Orthodox Jewish faith. 2. The relief of poverty.

Activities

The charity makes grants to various institutions which are identified by the trustees as advancing the objectives of the charity.

1

Woodlands Green Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 5 April 2021

Objectives and activities (continued)

Public benefit

The trustees have considered the Charity Commission's guidance on public benefit and consider that the charity conforms with them.

Achievements and performance

During the year the charity has made grants to over sixty organisations and institutions.

Financial review

The trustees have set a policy that the expendable endowment should be invested so as to maximise the total return with a low level of risk.

The charity attempts to maintain sufficient reserves to meet ever increasing demands on its funds.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 22 February 2022 and signed on behalf of the board of trustees by:

Mr D J A Ost Trustee

2

Woodlands Green Ltd

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Woodlands Green Ltd

Year ended 5 April 2021

I report to the trustees on my examination of the financial statements of Woodlands Green Ltd ('the charity') for the year ended 5 April 2021.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

3

Woodlands Green Ltd

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Woodlands Green Ltd

(continued)

Year ended 5 April 2021

I 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 accounts to be reached.

A J Braceiner FCA Independent Examiner

Park House Russell Gardens London NW11 9NJ

22 February 2022

4

Woodlands Green Ltd

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 5 April 2021

2021 2021 2020
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 5 18,000 18,000
Investment income 6 261,156 261,156 315,774
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 279,156 279,156 315,774
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Investment management costs 7 26,636 26,636 47,032
Expenditure on charitable activities 214,718 214,718 162,543
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 241,354 241,354 209,575
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net income 37,802 37,802 106,199
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Other recognised gains and losses
Fair value movements (1,489) (1,489) (2,266)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net movement in funds 36,313 36,313 103,933
Reconciliation of funds
Total funds brought forward 2,655,862 2,655,862 2,551,929
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Total funds carried forward 2,692,175 2,692,175 2,655,862
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 15 form part of these financial statements.

5

Woodlands Green Ltd

Company Limited by Guarantee

Statement of Financial Position

5 April 2021

2021 2020
Note £ £
Fixed assets
Investments 11 2,038,105 2,039,594
Current assets
Debtors 12 1,666,461 1,605,419
Cash at bank and in hand 53,156 53,312
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
1,719,617 1,658,731
Creditors: amounts falling due within one year 13 145,385 61,804
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Net current assets 1,574,232 1,596,927
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities 3,612,337 3,636,521
Creditors: amounts falling due after more than one year 14 (920,162) (980,659)
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets 2,692,175 2,655,862
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds 2,692,175 2,655,862
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Total charity funds 16 2,692,175
৶৶৶৶৶৶৶৶৶৶৶৶
2,655,862
৶৶৶৶৶৶৶৶৶৶৶৶

For the year ending 5 April 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The statement of financial position continues on the following page. The notes on pages 8 to 15 form part of these financial statements.

6

Woodlands Green Ltd

Company Limited by Guarantee

Statement of Financial Position (continued)

5 April 2021

These financial statements were approved by the board of trustees and authorised for issue on 22 February 2022, and are signed on behalf of the board by:

Mr D J A Ost Trustee

The notes on pages 8 to 15 form part of these financial statements.

7

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 5 April 2021

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 27 Yew Tree Court, London, NW11 0RA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

8

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

9

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

10

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Woodlands Green Ltd is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Donations
Donations 18,000 18,000
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶

11

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

6. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Income from investment properties 243,258 243,258 309,014 309,014
Income from listed investments 8,265 8,265 1,573 1,573
Other interest receivable 9,633 9,633 5,187 5,187
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
261,156 261,156 315,774 315,774
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

7. Investment management costs

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Investment property management
expenses 26,636 26,636 47,032 47,032
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

8. Analysis of grants

Grants (over £6,000)

2021
£
Ben Amram Charitable Trust 10,000
British Friends of Mosdos Tchernobel 10,000
Chasdei Aharon Limited 8,000
Craven Walk Beth Hamedrash Trust 7,000
Friends of Mercaz Hatorah Belz Macnivka 10,000
Friends of Mir 6,225
Friends of Yeshivas Daas Sholem Shotz 10,000
Inspirations 17,000
Mercaz Chasidei Wiznitz Trust 10,000
North West London Communal Mikvah Limited 11,753
Talmud Torah Tiferes Shlome Trust 8,600
The Rehabilitation Trust 10,000

All the grants were made to institutions in accordance with the objectives of the charity.

9. Independent examination fees

2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 3,780
৶৶৶৶৶৶৶
3,780
৶৶৶৶৶৶৶

12

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

10. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

11. Investments

Listed Investment
investments properties Total
£ £ £
Cost or valuation
At 6 April 2020 39,594 2,000,000 2,039,594
Additions
Fair value movements (1,489) (1,489)
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
At 5 April 2021 38,105 2,000,000 2,038,105
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶
Impairment
At 6 April 2020 and 5 April 2021
৶৶৶৶৶৶৶৶৶৶৶৶
Carrying amount
At 5 April 2021 38,105 2,000,000 2,038,105
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶
At 5 April 2020 39,594 2,000,000 2,039,594
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶

All investments shown above are held at valuation.

Investment properties

The effective date of the valuation was the year end and was made by the trustees based on their knowledge of the property market.

Financial assets held at fair value

Listed investments are stated at mid-market value at the close of business on the London Stock Exchange at the charity's year end. Investment properties are valued as stated above.

12. Debtors

2021 2020
£ £
Prepayments and accrued income 2,813 5,212
Other debtors 1,663,648 1,600,207
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
1,666,461 1,605,419
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶

13

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

13. Creditors: amounts falling due within one year

2021 2020
£ £
Mortgage loans 108,240 40,749
Accruals and deferred income 29,781 4,864
Other creditors 7,364 16,191
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
145,385 61,804
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
14. Creditors: amounts falling due after more than one year
2021 2020
£ £
Mortgage loans 869,850 980,299
Bank loans and overdrafts 50,000
Director loan accounts 312 360
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
920,162 980,659
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
15. Deferred income
2021 2020
£ £
Amount deferred in year 20,500
৶৶৶৶৶৶৶৶

৶৶৶৶

16. Analysis of charitable funds Unrestricted funds

Unrestricted funds
At Gains and At
6 April 2020 Income Expenditure losses 5 April 2021
£ £ £ £ £
General funds 1,475,275 279,156 (241,354) 1,513,077
Fair value reserve 1,180,587 (1,489) 1,179,098
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
2,655,862 279,156 (241,354) (1,489) 2,692,175
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶
At Gains and At
6 April 2019 Income Expenditure losses 5 April 2020
£ £ £ £ £
General funds 1,369,076 315,774 (209,575) 1,475,275
Fair value reserve 1,182,853 (2,266) 1,180,587
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
2,551,929 315,774 (209,575) (2,266) 2,655,862
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶

14

Woodlands Green Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 5 April 2021

17. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2021
£ £
Investments 2,038,105 2,038,105
Current assets 1,719,617 1,719,617
Creditors less than 1 year (145,385) (145,385)
Creditors greater than 1 year (920,162) (920,162)
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets 2,692,175 2,692,175
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶
Unrestricted Total Funds
Funds 2020
£ £
Investments 2,039,594 2,039,594
Current assets 1,658,731 1,658,731
Creditors less than 1 year (61,804) (61,804)
Creditors greater than 1 year (980,659) (980,659)
ৄৄৄৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄৄৄৄ
Net assets 2,655,862 2,655,862
৶৶৶৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶৶৶৶

15