OpenCharities

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2023-03-31-accounts

Page
ReportoftheTrustees 1
to 4
ReportoftheIndependentAuditors 5
to7
StatementofFinancial Activities 8
Balance Sheet 9
Cash FlowStatement 10
NotestotheCash FlowStatement 11
NotestotheFinancial Statements 12
to17

2023 2022
Unrestricted Total
fund funds
Notes f. £
INCOME AND ENDOWMENTS FROM
Donationsandlegacies 2 15,758 46,136
Investmentincome 3 588,058 591,333
Total 603,816 637,469
EXPENDITUREON
Raising funds
Investmentmanagementcosts 4 89,754 50,821
89,754 50,821
Charitable activities 5
Charitable 234,211 401,304
Supportcosts 1,532 9,000
Total 325,497 461,125
Netgainsoninvestments 51,739
NET INCOME 330,058 176,344
RECONCILIATIONOFFUNDS
Totalfundsbrought forward 16,472,864 16,296,520
TOTAL FUNDS CARRIED FORWARD 16,802,922 16,472,864

2023 2022
Unrestricted Total
fund funds
Notes £ £
FIXEDASSETS
Investments
Investments 10 849,239 793,864
Investment property 11 14,280,497 13,059,125
15,129,736 13,852,989
CURRENTASSETS
Debtors 12 1,698,465 1,658,198
Cashat bank 2,374,799 2,084,497
4,073,264 3,742,695
CREDITORS
Amounts falling due within one year 13 (2,400,078) (1,122,820)
NETCURRENTASSETS 1,673,186 2,619,875
TOTALASSETSLESSCURRENT LIABILITIES 16,802,922 16,472,864
NETASSETS 16,802,922 16,472,864
FUNDS
Unrestricted funds 16,802,922 16,472,864
TOTALFUNDS 16,802,922 16,472,864

2023 2022
Notes £ £
Cash flows from operating activities
Cashgeneratedfromoperations 1 1,506,206 (64,483)
Netcashprovidedby/(usedin)operatingactivities 1,506,206 (64,483)
Cash flows from investing activities
Purchaseoffixedassetinvestments (3,636) (35,309)
Purchaseof investment property (1,221,372) (984,248)
Interestreceived 9,104 787
Netcashusedininvestingactivities (1,215,904) (1,018,770)
Change incashand cash equivalents in
thereporting period 290,302 (1,083,253)
Cash andcashequivalentsatthe
beginningofthereporting period 2,084,497 3,167,750
Cash andcashequivalentsattheendof
thereporting period 2,374,799 2,084,497

2023 2022
£ £
Net income for the reporting period (as per the Statement of
financial Activities) 330,058 176,344
Adjustments for:
Losseson investments (51,739)
Interest received (9,104) (787)
Amounts owed by group undertakings (14,542) (141,239)
(Increase)/decreaseindebtors (25,725) 121,486
Increase/(decrease)increditors 1,277,258 (220,287)
Netcashprovided by/(used in) operations 1,506,206 (64,483)
ANALYSISOFCHANGESINNETFUNDS
At 1.4.22 Cashflow At 31.3.23
£ £ £
Netcash
Cashat bank 2,084,497 290,302 2,374,799
2,084,497 290,302 2,374,799
Total 2,084,497 290,302 2,374,799

2023 2022
£ £
Donations 15,758 46,136
INVESTMENTINCOME
2023 2022
£ £
Rentsreceived 578,954 590,546
Deposit account interest 9,104 787
588,058 591,333
INVESTMENTMANAGEMENT COSTS
2023 2022
£ £
General and WaterRates 10,754 3,681
Insurance 14,228 16,011
LightandHeat 2,853 2,036
Repairsand Maintenance 2,948 4,108
Managing AgentsFees 1,529 1,529
Professional fees 57,442 23,456
89,754 50,821

Nameofcharitable organisation Totaldonation(£)
Achisomoch 130,000
BnosBeisYaakov 52,000
CometCharities 12,000
AhavatHesed 10,000
NorthLondonWelfare 10,000
BeisYaakov 6,500
ShaareiOrahLtd 5,000
Others 8,200
Total 233,700
GRANTSPAYABLE
2023 2022
£ £
Charitable 233,700
401,116
Grantspaidtoinstitutions duringtheyearwereasfollows:
ReliefofPovertyandIllness £140,000
Education £74,700
AdvancementofJewishReligion £14,000
Other £5,000

SUPPORTCOSTS
Governance
costs
£
Charitable 511
Supportcosts 1,532
2,043
2023 2022
Support Total Total
Charitable costs activities activities
£ £ £ £
Auditfees 3,600 3,600 3,600
Accountancy 5,400 5,400 5,400
Bankcharges (629) 306 (323) 225
Sundries 1,140 1,140
Exchangegains/losses (7,774) (7,774) (37)
511 1,532 2,043 9,188
--

Sharesin
group
undertakings
£
MARKETVALUE
At 1 April 2022 793,864
Additions 3,636
Revaluations 51,739
At31March 2023 849,239
NETBOOKVALUE
At31March 2023 849,239
At31March 2022 793,864
Sharesin
group
undertaking
£
Valuationin 2023 51,739
Cost 797,500
849,239

£
FAIRVALUE
At 1 April 2022 13,059,125
Additions 1,221,372
At31March 2023 14,280,497
NETBOOKVALUE
At31March 2023 14,280,497
At31March 2022 13,059,125

2023 2022
£ £
Trade debtors 10,500 2,200
Amounts owed by group undertakings 1,566,956 1,552,414
Other debtors 112,428 37,486
Prepayments and accrued income 8,581 66,098
1,698,465 1,658,198

CREDITORS: AMOUNTS FALLINGDUEWITHINONE YEAR
2023 2022
£ £
Trade creditors 6,700
Other creditors 2,252,645 1,099,120
Accruals and deferred income 147,433 17,000
2,400,078 1,122,820

FINANCIAL INSTRUMENTS
2023 2022
£ £
Financial assets measured at amortised cost 1,698,465 1,658,198
Financial liabilities measured at amortised cost 2,391,078 1,113,820