2021-12-31-accounts - Yesodey Hatorah Nursery

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	Yea	r ended 31	Decem	ber 2021	ber 2021
				2021		2020
				Unrestricted
				funds	Total funds	Total funds
			Note		8
Income and endowments Charitable activities Other income			4 5	1,361,816 21,752	1,361,816 21,752	1,282,412 24,053
Total income				1,383,568	1,383,568	1,306,465
Expenditure Expenditure on charitable	activities		6,7	1,290,674	1,290,674	1,143,549
Total expenditure				1,290,674	1,290,674	1,143,549
Net income and net movement		in funds		92,894	92,894	162,916
Reconciliation offunds Total funds brought forward				391,577	391,577	228,661
Total funds carried forward				484,471	484,471	391,577

			31 December 2021
			Note	2021		2020f
Fixed assets Tangible fixed assets			12		26,443	1,157
Current assets Debtors Cash at bank and in hand			13	403,357 71,255		316,289 104,043
				474,612		420,332
Creditors: amounts year		falling due within one 15		16,584		29,912
Net current	assets				458,028	390,420
Total assets	less current liabilities				484,471	391,577
Net assets					484,471	391,577
Funds ofthe charity Unrestricted funds					484,471	391,577
Total charity	funds		17		484,471	391,577

	Statement ofCash Flo	ws
	Year ended 31 December	2021
		Note	2021 f	2020 f
Cash flows from operating Net income	activities		92,894	162,916
Adjustments for: Depreciation oftangible fixed assets Interest payable and similar charges Accrued (incoine)/expenses			8,814 191 (15,000)	366 748 12,600
Changesin: Trade and other debtors Trade and other creditors			(87,068) 3,119	(42,386) (24,355)
Cash generated from operations			2,950	109,909
Interest paid			(191)	(748)
Net cash from operating activities			2,759	109,161
Cash flows from investing Purchase oftangible assets	activities		(34,100)
Net cash used in investing activities			(34,100)
Net (decrease)/increase in Cash and cash equivalents	cash and cash equivalents at beginning ofyear		(31,341) 100,401	109,161 (8,760)
Cash and cash equivalents	at end ofyear	14	69,060	100,401

5.	Other income	Year ende	d 31 Decem	d 31 Decem	ber	2021
			Unrestricted		Total	Funds	Unrestricted		Total Funds
				Funds f		2021 f		Funds f		2020 f
	Coronavirus Job Retention Scheme Grant			21,752		21,752		24,053		24,053
6.	Expenditure on charitable activities			by fund type
			Unrestricted		Total	Funds	Unrestricted			Total Funds
				Funds f		2021		Funds		2020 f
	Childcare for under five Support costs	year olds		1,284,574 6,100	1,284,574 6,100			1,120,206 23,343		1,120,206 23,343
				1,290,674	1,290,674			1,143,549		1,143,549
7.	Expenditure on charitable activities			by activity type
				Activities
				undertaken directly f		Support costs f	Total funds 2021 f			Total fund 2020 f
	Childcare for under five Governance costs	year olds		1,284,574		6,100		1,284,574 6,100		1,120,206 23,343
				1,284,574		6,100		1,290,674		1,143,549
8.	Net income
	Net income is stated after charging/(crediting):							2021 f		2020 f
	Depreciation oftangible	fixed assets						8,814		386
9.	Auditors remuneration
								2021		2020 f
	Fees payable for the audit ofthe financial statements							7,200		9,600
10.	Staff costs
	The total staff costs and employee			benefits for the		reporting		period are		analysed as
	follows:							2021f		2020
	Wages and salaries Social security costs Employer contributions	to pension	plans					705,783 2,339 1,602		672,511 2,882 1,368
								709,724		676,761

12.	The trustees did no receve any previous year. The Charity has not met individual behalf ofthe Charity. Tangible fixed assets	The trustees did no receve any previous year. The Charity has not met individual behalf ofthe Charity. Tangible fixed assets	The trustees did no receve any previous year. The Charity has not met individual behalf ofthe Charity. Tangible fixed assets	expenses	incurred by Tr	ustees on
	Land and Fixtures and
		buildings F	fittings	Equipment	Portacabin 6	Total
	Cost At 1 January 2021 Additions	41,000	235,820 34,100	56,099	145,767	478,686 34,100
	At 31 December 2021	41,000	269,920	56,099	145,767	512,786
	Depreciation At 1 January 2021 Charge for the year	41,000	234,664 8,814	56,098	145,767	477,529 8,814
	At 31 December 2021	41,000	243,478	56,098	145,767	486,343
	Carrying amount
	At 31 December 2021		26,442	1		26,443
	At 31 December 2020		1,156	1		1,157
13.	Debtors
					2021	2020
					6	8
	Other debtors				403,357	316,289
14.	Cash and cash equivalents
	Cash and cash equivalents	comprise	the following;		2021 6	2020f
	Cash at bank and in hand Bank overdrafts				71,255 (2,195)	104,043 (3,642)
					69,060	100,401

		2021	2020
Bank loans and overdrafts Trade creditors Accruals and deferred income Other creditors		2,195 3,925 7,200 3,264	3,642 3,883 22,200 187
		16,584	29,912

Analysis of charita Utitd funds
nresrce		At				At 31
	1	January 2021 f.	Income f	Expenditure f		December 2021 f
General funds		391,577	1,383,568	(1,290,674)		484,471
		At				At 31
	1	January 2020 f	Income f	Expenditure f		December 2020 f
General funds		228,661	1,306,465	(1,143,549)		391,577
Analysis of net assets between	funds
				Unrestricted	Total Funds
				Funds		2021 f
Tangible fixed assets Current assets Creditors less than 1 year				26,443 474,612 (16,584)		26,443 474,612 (16,584)
Net assets				484,471		484,471
				Unrestricted		Total Funds
				Funds		2020
				f		f
Tangible fixed assets Current assets Creditors less than 1 year				1,157 413,287 (22,867)		1,157 413,287 (22,867)
Net assets				391,577		391,577