2022-08-31-accounts - The Independent Jewish Day School Foundation

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			Page
Reference and Administrative Details
Report ofthc Trustees		2	to	3
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements		9	to	14
Detailed Statement ofFinancial Activities			15

				31.8.22	31.8.21
		Unrestricted	Restricted	Total	Total
		funds	fund	funds	funds
	Notes
FIXEDASSETS
Tangible assets	8	1,838/00	672	1,838,872	1,842,496
CURRENT ASSETS
Debtors Cash at bank and in hand		37,592 250,025	2,389	37,592 252,414	6,692 203,823
		287,617	2,389	290,006	210/IS
CREDITORS
Amounts fa!ling duc within one year	l0	(6,823)		(6,823)	(24,791)
NET CURRENT ASSETS		280,794	2,389	283,183	185,724
TOTAL ASSETSLEtSSCURRENT
LIABILITIES		2,118,994	3,061	2,122,055	2,028220
CREDITORS
Amounts falling due at1er more than one year	1 1	(78,614)		(78,614)	(78,614)
itIET ASSEtTS		2,040,380	3,061	2,043,441	1,949,606
FUNDS	13
Unrestricted funds Restricted funds				2.040,380 3,061	1,946,745 2,861
TOTAL FUNDS				2.043,441	1,949,606

orthe Year ndcd 31 Au	ust	2022
					31,8.22	31.8.21
				Notes
Cash flows from operating	activities
Cash generated from operations					48,591	62,987
Net cash provided by operating		activities			48,59 i	62.987
Change in cash and cash equivalents			in
the reporting period					48,591	62,987
Cash and cash equivalents	at	the
beginning ofthe reporting	period				203,823	140,836
Cash and cash equivalents	at	the end	of
the reporting period					252,414	203,823

RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASFIFLOW FROM OPERATING ACTIVITIES	OFNET INCOME TO NET CASFIFLOW FROM OPERATING ACTIVITIES	OFNET INCOME TO NET CASFIFLOW FROM OPERATING ACTIVITIES	OFNET INCOME TO NET CASFIFLOW FROM OPERATING ACTIVITIES
				31.8.22	31.8.21
				E	E
Net income for the	reporting		period (as per the Statement of
Financial Activities) Adjustments for:				93,835	25,922
Depreciation charges				3,624	4,530
(increase)/decrease	in	debtors		(30,900)	27,920
(Decrease)/increase	in	creditors		(17,968)	4,615
Net cash provided	by	operations		48,591	62,987

Z.	DONAT	IO	NS A	ND LEG	A	CIES
									31.822	31.8.21
							Unrestricted	Restricted	Total	Total
							funds	funds	funds	funds
									f,
	Donations,		grants	and sundry		income	64,939	200	65,139	74,771
	Parental	voluntary		contributions			665,177		665,177	576,617
							730,116	200	730,316	651,388
3.	RAISING		DONATIONS		AND LEGACIES
									31.8.22	31.8.21
							Unrestricted	Restricted	Total	Total
							funds	funds	funds	funds
	Fundraising		costs							145
4.	CHARITABLE ACTIVITIES COSTS
									Grant
									funding of
									activities
								Direct	(seenote
								Costs	5)	Totals
	Education		services					631,756	4,725	636,481
5.	GRANTS		PAYABLE
									31.8.22	31.8.21
	Education		services						4,725

7.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	fund	funds
	INCOME AND ENDOWMENTS FROM
	Donations and legacies			649,649	1,739	651,388
	EXPENDITURE	ON
	Raising funds
	Raising donations	and	legacies	145		145
				l45		145
	Charitable activities
	Education services			625,317		625,321
	Total			625,462		625,466
	NET INCOME			24,187	1,735	25,922
	RECONCILIATION		OFFUNDS
	Total funds brought	forward		1,922,558	1,126	],923,684
	TOTAL FUNDS CARRIED FORWARD			1,946,745	2,861	1,949,606
$.	TANGIBLE FIXEDASSETS
					Fixtures
				Long	and
				leasehold	fittings	Totals
	COST
	At 1 September 2021 and 31August 2022			1,824,376	284,519	2,108,895
	DEPRECIATION
	At 1 September 2021				266,399	266,399
	Charge foryear				3,624	3,624
	At31August 2022				270,023	270,023
	NET BOOK VALUE
	At31August 2022			1,824,376	14,496	1,838,872
	At 31August 2021			1,824,376	18,120	1,842,496

Note	to the Financial		temen -	temen -	ntinu
for the	Year Ended 31	Au		t2022
9.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
							31.8.22	31.8.21
	Trade debtors							6,692
	Academy						12,388
	Gift Aid						25+04
							37,592	6,692
10.	CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
							31.8.22	31.8.21
	Trade creditors						6,823	24,791
11.	CREDITORS: AMOUNTS				FALLING DUE AFTERMORE THAN	ONE	YEAR
							31.8.22	31.8.21
							f.
	Other creditors						78,614	78,614
12.	LOANS
	An analysis ofthe		maturity ofloans is given below:
							31.8.22	31821
	Amounts falling due			in more	than five years:
	Repayable otherwise			than by instalinents:
	Other loans more		5yrs non-inst				78,614	78,614
13.	MOVEMENT IN FUNDS
							Net
							movement	At
					At	1.9.21	in funds	31.8.22
	Unrestricted	funds
	General Fund				1,946,745		93,635	2,040,380
	Restricted funds
	Building Fund					2,861	200	3.061
	TOTAL FUNDS				1,949,606		93,835	2,043,441

			incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General Fund			730,116	(636,481)	93,635
Restricted funds
Building Fund			200		200
TOTAL FUNDS			730,316	(636,481)	93,835
Comparatives for rnovernent		in funds
				Net
				movement	At
			At 1.9.20	in funds	31.8.21
			E.
Unrestricted funds
General Fund			],922,558	24,187	1,946,745
Restricted funds
Building Fund			1,126	1,735	2,861
TOTAL FUNDS			1,923,684	25,922	1,949,606
Comparative net movement	m	funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
					f.
Unrestricted funds
General Fund			649,649	(625,462)	24,187
Restricted funds
Building Fund			1,739	(4)	1,735
TOTAL FUNDS			651,388	(625,466)	25,922

Detailed Statement ofFinancial Activities for the Year Ended 31Au t2022
			31.8.22	31.8.21
	Unrestricted	Restricted	Total	Total
	funds	finds	funds	funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations, grants and sundry income	64,939	200	65,139	74.771
Parental voluntary contributions	665,177		665,177	576,617
	730,116	200	730,316	651,388
Total incoming resources	730,116	200	730,316	651,388
EXPENDITURE
Raising donations and legacies
Fundraisiug costs				145
Charitable activities
Educational advisers and related costs	228,644		228,644	139.467
Travel expenses	4,386		4,386	3,300
Printing, posting k.stationery				523
School equipment	27,860		27,860	22,261
Academy contribution	355,502		355,502	442,208
Repair and maintenance	1,558		1,558	2,921
Bank charges and interest	1,440		1,440	1,544
Sundry expenses	294		294	1,247
Accountancy	8,448		8,448	7,.320
Depreciation	3,624		3,624	4,530
Grants to institutions	4,725		4,725
	636,481		636,481	625,321
Total resources expended	636,481		636,481	625,466
Net income	93,635	200	93,835	25,922