2022-03-31-accounts - B E Perl Charitable Trust

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					Page
Reference and Administrative			Details
Report ofthe	Trustees				2to 3
Report ofthe	Independent		Auditors		4to 5
Consolidated	Statement of		Financial	Adivltles
Consolidated	Balance Sheet
CharltY Balance Sheet
Consolidated	Cash Flow Statement
Notes to the	Consolidated	Cash Flow		Statement
Notes to the	Consolidated	Financial Statements			11to 22

					2022	2021
					Unrestricted	Unrestricted
					fund	funds
				Notes	E	I
INCOME AND ENDOWMENTS			FROM
Other trading Income					1,358,382	1,455,786
Investment income					1143093	1045082
Total					2,501,475	2,500,868
EXPENDITURE ON
Raising funds
Investment management		costs			177,583	161,483
Trading costs					1,287,069	1,310,443
Charitable activities
Grants and other activities					71145	135405
Total					1,535,797	1,608,332
Tax payable					(6,376)	7,736
Other income					3,676	12,798
Net gains/(losses) on	investments				77/127	42,680
NET INCOME					170407105	955750
RECONCILIATION	OF FUNDS
Totalfunds broughtforvvard					2870727115	27 116365
TOTAL FUNDS CARRIED FORWARD					29112220	28072115

			2022	2021
			Unrestricted	Unrestricted
			fund	funds
		Notes	E	E
FIXEDASSETS
Tangible fixed assets		10	506,652	600,639
Investments		11	175047530	1427 404
Investment property		12	22035 421	22 507 338
			24,846,603	24,535,381
CURRENT ASSETS
Debtors		13	1+297592	1,143,964
Investments		14	53,843	53,843
Cash at bank			3408615	3 003 676
			477927050	4 201483
CREDITORS
Amounts falling due within	one year	15	(524,423)	(662,739)
NET CURRENT ASSETS/(LIABILITIES)			4,267,627	3,538,744
TOTAL ASSETS LESSCURRENT LIABILITIES			29,114,230	28,074,125
CREDITORS
Provisions for liabilities			(2,010)	(2,010)
NET ASSETS			29112220	28072115
FUNDS		17
Unrestricted funds			29 112220	28072 115
TOTAL FUNDS			29 112220	28072 115

					2022	2021
					Unrestricted	Unrestricted
					fund	funds
				Notes	E	E
Investments
Investments					161	181
Investment	property				2~2 ~5421	22 507338
					22+357602	22,507,519
CURRENT	ASSETS
Debtors				13	1,164,209	1,233,332
Investments				14	67+43	67,843
Cash at bank					3014424	2 206452
					4,246,476	3,587,627
CREDITORS
Amounts falling due within one year				15	(214856)	(246,746)
NET CURRENT ASSETS/(LIABILITIES)					4031620	3340801
TOTAL ASSETS LESS		CURRENT LIABILITIES			26,867,222	25,848,400
NET ASSETS					26867222	25048400
FUNDS				17
Unrestricted	funds				26067222	25040400
TOTAL FUNDS					2~667222	258404550
The financial	statements	were approved	zoJ 4of I 2~ 7& by the Board ofTrustees on ...................I......................... and			were signed on
its behalf by

					2022	2021
				Notes	E	I
Cash flows from operating activities: Cash generated from operations					752,219	110,512
Interest paid
Tax paid
Net cash provided by (used in) operating activities					7~52 219	~110512
Cash flows from investing	activities:
Purchase of investment property					(328,083)	(1,858,724)
Purchase oftangible fixed assets					(19,790)	(16,835)
Interest received					593	2,059
Net cash provided by (used in) investing
activities					(3~47280)	(1~873500)
Change in cash and cash reporting period	equivalents	in the			404,939	(1,762,988)
Cash and cash equivalents	at the beginning		of
the reporting period				2	3,0~03676	4~766 664
Cash and cash equivalents reporUng period	at the end	ofthe		2	3,4~08615	3~003676

RECONCILIATION	OF NET INCOME TO NET	OF NET INCOME TO NET	CASH FLOW FROM OPERATING	ACTIVITIES
				2022	2021
				E	6
Net income for the reporting period (as		per	the consolidated
statement offinancial activities)				962,978	913,071
Adjustments for:
Depreciation charges				113,778	119,305
Gains on investments
Interest receivable				(593)	(2,059)
Increase in debtors Increase in creditors				93,062 ~417006)	(969,032) ~49 227
Net cash provided	by (used in) operating	activities		~752 219	~110512
ANALYSIS OF CASH AND CASH EQUIVALENTS
				2022	2021
				E	6
Cash and cash equivalents Overdrafts Induded ln bank loans and overdrafts			falling due within one year	3,408,619 ~4)	3,003,680 ~4)
Total cash and cash equivalents				3,4~08615	3~003676

									Group	Group					Charity
							2022				2021	2022			2021
							E				E		E		E
	Rental	income					1,142,500			1,043,023		1,142,500			1,043,023
	Interest	received						593			2,059			593	2,059
	Income	from	investment			property						100,000			100,000
							1,143,093			1,045,082		1,243,093			1,145,082
	RAISING		FUNDS
	Investment			management			costs
											Group					Charity
										2022				2021	2022		2021
										E				E	E			E
Insurance										10,729				25,553	10,729		25,553
Light and Heat Sundry Expenses										27,187 3+88				15,326 3,840	27,187 3488		15,326 3,840
General		and Water		Rates						26/34				28,799	26+34		28,799
	Rent Collection									74,332				70,807	74,332		70,807
	Property Repairs Legal and Professional				fees					31,634 2979			14,587 ~2571		31,634 2979		14,587 2 571
										177	~03		~161483		177	583	161483
Trading		costs
										Group					Charity
								2022				2021			2022		2021
								E				E			E		E
Cost of		sales					1,157,927					1,255,096
Administrative			expense					129,142				55,347
							1	207	009			1 310	443
	CHARITABLE ACTIVITIES						COSTS
	Group
												Grant
												funding	of	Support
												activities		costs		Totals
												(Seenote	6)	(Seenote	7)
												E		E			6
	Charitable		acfivities			cost						~28935		~42 210		~71145
	Charity
												Grant
												funding	of	Support
												activities		costs		Totals
												(See note	6)	(Seenote	7)
												E		F.			E
	Charitable		activities			cost						~28935		~17753		~46688

are paid directly from	are paid directly from	the charity to the institutions, as follows:
Name ofcharitable		organisation	Total donation (I)
Achlsomoch			10,000
Aish UK			5,000
Yeshivah	Lzeirim		5,000
Shaarei	Orah		5,000
Hendon	Adath		3,000
Other			935

			Group		Charity
			Grant		Grant
			funding of		funding of
			activities		activities
			2022	2021	2022	2021
			F.	E	E	E
Educational			5,000	36,700	5,000	36,700
Advancement	of	religion	13,000		13,000
Relief of poverty Genera I purposes		and illness	10,000 935	43,000 3401	10,000 935	43,000 ~3401
			28935	~83 101	28935	~83 101

			Group		Charity
			Governance		Governance
			costs		costs
			2022	2021	2022	2021
			E	E	E	E
Support	costs		42 210	53 305	17753	~17 581
Support	costs, included	in the above,	are as follows:
			Group
			2022	2021	2021	2021
			E	E	E	E
Bank charges Hire of plant and machinery			1,194 3,959	2,222 2,759	1,194 3,959	2,222 2,759
Auditors' remuneration Accountancy and legal		fees	2,400 34657 42 210	2,400 ~45 924 ~53 305	2,400 10200 17753	2,400 10200 17551

				Capital and reserves	Capital and reserves	Profit/(loss	Profit/(loss	for the year)
					E			E
Foframe of Huntingdon		Limited			2,940,020			108,405
Subsidiaries of Foframe ofHuntingdon			Limited
			Country	of				Proportion
		registration		or	Nature of	Shares held		ofshares
Company			incorporation		business		class	held
Sixtrees Limited			UK	Photo frames		Ordinary	shares	25%
Foframe Properties	Limited		UK	Property	investment	Ordinary	shares	25%

					Group		Charity
			2022 f			2021 E	2022 E	2021 E
Other	unlisted	investments	~53	43		53 843	67043	67843

			Group	Charity
		2022 f	2021 E	2022 f	2021 E
Bank Trade	loans and overdraR (see note 16) creditors	4 1857439	356 256	I107439	4 179690
Other	creditors	330980	306479	10441~	67052
		524423	662739	214056	246746

n analysi	s ofthe maturity of loans is given below:
			Group		Charity
		2022 E		2021 E	2022 f	2021 E
Amounts	falling due within one year on
demand:
Bank overdraR