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2021-03-31-accounts

			Page
Trustees'	annual report
Independent auditor's		report to the members
Statement	offinancial	activities	10
Statement	offinancial	position
Statement	ofcash flows		12
Notes to the financial		statements	13

Reference	and adm	inistrative	details	details	details
Registered	charity	name	BNOIS JERUSALEM			SCHOOLS
Charity registration		number	312568
Principal office			79-81 Amhurst	Park
			London
			N16 5DL
The trustees
			JWider
			Mrs C Grunfeld
			M Schlesinger				(Resigned	1 April 2020)
			A Lebrecht
			IJ Eckstein
			J D Domb
Auditor			Brindley Goldstein		Limited
			Chartered accountants			8 statutory	auditor
			103 High Street
			Waltham Cross
			Herts
			EN8 7AN

						2021		2020
					Unrestricted	Restricted
					funds	funds	Totalfunds	Total funds
				Note		E	E	8
Income and endowments
Donations and legacies				4	1,162,042	580,875	1,742,917	1,575,778
Charitable activities				5	12,000		12,000
Investment income				6	78		78	185
Total income					1,174,120	580,875	1,754,995	1,575,963
Expenditure
Expenditure on charitable		activities		7,8	1,812,323		1,812,323	1,532,397
Other expenditure				10				99,446
Total expenditure					1,812,323		1,812,323	1,631,843
Net expenditure and net		movement	in
funds					(638,203)	580,875	(57,328)	(55,880)
Reconciliation offunds
Total funds brought	forward				(479,609)	759,037	279,428	335,308
Total funds carried	forward				(1,117,812)	1,339,912	222,100	279,428

31 INarch 2021
			Note	2021 f	2020
Fixed assets
Tangible fixed assets			15	248,278	257,396
Current assets
Cash at bank and in	hand			63,535	65,657
Creditors: amounts	falling	due within one year	16	49,713	3,625
Net current assets				13,822	62,032
Total assets less current		liabilities		262,100	319,428
Creditors: amounts	falling	due after more than one year	17	40,000	40,000
Net assets				222,100	279,428
Funds ofthe charity
Restricted funds				1,339,912	759,037
Unrestricted funds				(1,117,812)	(479,609)
Total charity funds			19	222,100	279,428

Year ended 31 March		202	1
					2021	2020
Cash flows from operating		activities
Net expenditure					(57,328)	(55,880)
Adjustments for:
Depreciation oftangible fixed assets					12,073	12,105
Government grant income					(197,549)
Other interest receivable and similar income					(78)	(185)
Accrued expenses/(income)					3,600	(1,500)
Changesin:
Trade and other debtors						107,190
Trade and other creditors					42,488	(57,698)
Cash generated from operations					(196,794)	4,032
Interest received						185
Net cash (used in)/from operating			activities		(196,716)	4,217
Cash flows from investing		activities
Purchase oftangible assets					(2,955)	(18,946)
Net cash used in investing	activities				(2,955)	(18,946)
Cash flows from financing		activities
Government grant income					197,549
Net cash froin financing activities					197,549
Net decrease in cash and	cash equivalents				(2,122)	(14,729)
Cash and cash equivalents		at	beginning	ofyear	65,657	80,386
Cash and cash equivalents		at end ofyear			63,535	65,657

value, over the useful economi	c life ofthat asset as follows:	c life ofthat asset as follows:
Long leasehold property	2%straight line
Plant and machinery	15%reducing	balance
Fixtures and fittings	15%reducing	balance
Equipment	33%straight	line

Donations		and leg	acies
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
					F	E	6
Donations
Donations					414,656		414,656
Childcare	and fees				417,950		417,950
Grants
Restricted:		Hackney	Education: Early	Years Funding		460,428	460,428
Restricted:Hackney			Education:EHCP			120,231	120,231
Grants					131,887		131,887
Restricted:		Milk Scheme				216	216
Government		grant	income		197,549		197,549
					1,162,042	580,875	1,742,917
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
					E	6
Donations
Donations					213,335		213,335
Childcare	and fees				601,840		601,840
Grants
Restricted:Hackney			Education:Early	Years Funding		566,064	566,064
Restricted:	Hackney		Education: EHCP			194,539	194,539
Grants
Restricted:		Milk Scheme
Government		grant	income
					815,175	760,603	1,575,778

5.	Charitable	activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					E	8	E	E
	Rental income				12,000	12,000
8.	Investment	income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					8	6	E	E
	Bank interest receivable		type	1	78	78	185	185

Expenditur	e on charitable activities	by fund type
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		E	K	K
Charitable	activities	653,575		653,575
Supportcosts		1,158,748		1,158,748
		1,812,323		1,812,323
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
Charitable	activities	531503	1,566	533069
Support costs		999,328		999,328
		1,530,831	1,566	1,532,397

Expenditu	re	on charitable ac	tivities by activity type
			Activities
			undertaken	Support	Total funds	Total fund
			directly	costs	2021	2020
			6	6	8
Charitable	activities		653,575		653,575	533069
Supportcosts				1,155,148	1,155,148	995,729
Governance		costs		3,600	3,600	3,600
			653,575	1,158,748	1,812,323	1,532,397

Analysis ofsupport costs
		Analysis of
		support costs
		activity 1	Total 2021	Total 2020
		E	E	6
Staff costs		1,155,148	1,155,148	995,729
Other expenditure
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	8	8	E
Loss due to theR			99,446	99,446

11.	Net expenditure
	Net expenditure is stated	after charging/(crediting):
				2021	2020
	Depreciation oftangible	fixed assets		12,073	12,105
	Operating lease rentals			15,847	18,919
12.	Auditors remuneration
				2021	2020
				6
	Fees payable for the audit ofthe financial		statements	3,600	3,600

There were no trustees' re Tangible fixed assets	muneration or other	benefits for	the year ende	d 31 March 2	020.
	Long
	leasehold	Plant and	Fixtures and
	property	machinery	fittings	Equipment	Total
		F	F	F
Cost
At 1 April 2020	250,901	65,103	43,354	930	360,288
Additions				2,955	2,955
At 31 Nlarch 2021	250,901	65,103	43,354	3,885	363,243
Depreciation
At 1 April 2020	32,526	44,648	25,408	310	102,892
Charge for the year	5,018	3,068	2,692	1,295	12,073
At 31 Nlarch 2021	37,544	47,716	28,100	1,605	114,965
Carrying amount
At 31 Nlarch 2021	213,357	17,387	15,254	2,280	248,278
At 31 March 2020	218,375	20,455	17,946	620	257,396

Creditors: amounts	falling due within one year
		2021 f	2020 f
Trade creditors		42,513	25
Accruals and deferred	income	7,200	3,600
		49,713	3,625
Creditors: amounts	falling due after more than one year
		2021 f	2020 f
Other creditors - Loans		40,000	40,000

Government	grants
The amounts	recognised in	the financial		statements	for government	grants are as follows:
						2021 f	2020 f
Recognised	in income from	donations	and legacies:
Government	grants income					197,549

Unrestri	cted funds
							At
			At			31 INarch	20
		1	April 2020	Income f	Expenditure f	f	21
General	funds		(479,609)	1,174,120	(1,812,323)	(1,117,812)
							At
			At			31 March	20
		1	April 2019	Income f	Expenditure		20
General	funds		335,308	815,360	(1,630,277)	(479,609)

	Restricte	d funds
								At
					At			31 March 20
					1 April 2020 f	Income f	Expenditure	21 F
	Restricted	Fund			759,037	580,875		1,339,912
								At
					At			31 March 20
					1 April 2019 F	Income f	Expenditure F	20 f
	Restricted	Fund				760,603	(1,566)	759,037
20.	Analysis	of net assets between funds
							Unrestricted	Total Funds
							Funds f	2021 f
	Tangible	fixed assets					248,278	248,278
	Current assets						63,535	63,535
	Creditors	less than	1	year			(49,713)	(49,713)
	Creditors	greater than		1 year			(40,000)	(40,000)
	Net assets						222,100	222,100
							Unrestricted	Total Funds
							Funds	2020
	Tangible	fixed assets					257,396	257,396
	Current assets						65,657	65,657
	Creditors	less than	1	year			(3,625)	(3,625)
	Creditors	greater than		1 year			(40,000)	(40,000)
	Net assets						279,428	279,428
21.	Analysis	ofchanges		in net debt
								At
						At 1 Apr 2020 F	Cash flows F.	31 Mar 2021 f
	Cash at bank and		in hand			65,657	(2,122)	63,535