2022-03-31-accounts

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

Registered	charity	name	BNOIS JERUSALEM SCHOOLS	BNOIS JERUSALEM SCHOOLS	BNOIS JERUSALEM SCHOOLS
Charity registration		number	312568
Principal office			79 - 81 Amhurst		Park
			London
			N16 5DL
The trustees
			J Wider
			Mrs C Grunfeld
			A Lebrecht
			IJ Eckstein
			J D Domb	(Deceased 10July 2022)
Auditor			Brindley Goldstein		I imited
			Chartered	accountants 8statutory		auditor
			103High	Street
			Waltham	Cross
			Herts
			ENB 7AN

						2022		2021
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Note		8	6	8
Income and endowments
Donations	and legacies			4	1,135,863	1,158,077	2,293,940	1,742,917
Charitable	activities			5	72,000		72,000	12,000
Investment	income			6	53		53	78
Total income					1,207,916	1,158,077	2,365,993	1,754,995
Expenditure
Expenditure	on charitable		activities	7,8	2,355,893		2,355,893	1,812,323
Tote I expenditure					2,355,893		2,355,893	1,812,323
Net income/(expenditure)			and net
movement	in funds				(1,147,977)	1,158,077	10,100	(57,328)
Reconciliation offunds
Total funds	brought	forward			(1,117,812)	1,339,912	222,100	279,428
Total funds	carried	forward			(2,265,789)	2,497,989	232,200	222,100

31 March 2022
					2022	2021
					6
Fixed assets
Tangible fixed assets				14	266,614	248,278
Current assets
Debtors				15	34,271
Cash at bank and	in	hand			53,813	63,535
					88,084	63,535
Creditors: amounts		falling	due within one year	16	78,798	49,713
Net current assets					9,286	13,822
Total assets less	current		liabilities		275,900	262,100
Creditors: amounts		falling	due after more than one year	17	43,700	40,000
Net assets					232,200	222,100
Funds ofthe charity
Restricted funds					2,497,989	1,339,912
Unrestricted funds					(2,265,789)	(1,117,812)
Total charity funds				19	232,200	222,100

Year ended 31 March		202	2
					2022	2021
					a	9
Cash flows from operating		activities
Net income/(expenditure)					10,100	(57,328)
Adjustments for:
Depreciation oftangible fixed assets					16,423	12,073
Government grant income					(7,300)	(197,549)
Other interest receivable and similar income					(53)	(78)
Accrued expenses					5,400	3,600
Changes in:
Trade and other debtors					(34,271)
Trade and other creditors					27,385	42,488
Cash generated from operations					17,684	(196,794)
Interest received						78
Net cash from/(used in) operating			activities		17,737	(196,716)
Cash flows from investing		activities
Purchase oftangible assets					(34,759)	(2,955)
Net cash used in investing	activities				(34,759)	(2,955)
Cash flows from financing		activities
Government grant income					7,300	197,549
Net cash from financing activities					7,300	197,549
Net decrease in cash and Cash and cash equivalents	cash at		equivalents beginning ofyear		(9,722) 63,535	(2,122) 65,657
Cash and cash equivalents		at end ofyear			53,813	63,535

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

4.	Donations		and lega	cies
						Unrestricted	Restricted	Total Funds
						Funds	Funds E	2022 f
	Donations
	Donations					383,086		383,086
	Childcare	and fees				745,477		745,477
	Grants
	Restricted:Hackney			Education:Early	Years Funding		835,357	835,357
	Restricted:		Hackney	Education:EHCP			322,421	322,421
	Restricted:		Milk Scheme				299	299
	Government		grant income			7,300		7,300
						1,135,863	1,158,077	2,293,940
						Unrestricted	Restricted	Total Funds
						Funds	Funds	2021
								F
	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
5.	Charitable		activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
					8	8	E
	Rental income				72,000	72,000	12,000	12,000
6.	Investment		income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2022	Funds	2021
						8		8
	Bank interest receivable				53	53	78	78

						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2022	Funds	2021
						E	8
	Chariitable	activities				1,062,153	1,062,153	653,575	653,575
	Support costs					1,293,740	1,293,740	1,158,748	1,158,748
						2,355,893	2,355,893	1,812,323	1,812,323
8.	Expenditure		on charitable activities		by activity type
						Activities
						undertaken	Support	Total funds	Total fund
						directly F	costs F	2022 8	2021 f
	Charitable	activities				1,062,153		1,062,153	635,575
	Support costs						1,288,340	1,288,340	1,155,148
	Governance		costs				5,400	5,400	3,600
						1,062,153	1,293,740	2,355,893	1,812,323
9.	Analysis	of	support costs
							Analysis of
							support costs
							activity 1	Tote( 2022	Total 2021
								8
	Staff costs						1,288,340	1,288,340	1,155,148
10.	Net income/(expenditure)
	Net income/(expenditure)			is stated after		charging/(crediting):
								2022 f	2021
	Depreciation		oftangible	fixed assets				16,423	12,073
	Operating	lease rentals						26,150	15,847
11.	Auditors	remuneration
								2022	2021
								8	E
	Fees payable		for the audit ofthe financial statements					5,400	3,600

14.	Tangible fixed asset	s
			Long
			leasehold	Plant and Fixtures and
			property f	machinery E		fittings	Equipment E	Total 8
	Cost
	At 1 April 2021		250,901		65,103	43,354	3,885	363,243
	Additions				17,639	17,120		34,759
	At 31 March 2022		250,901		82,742	60,474	3,885	398,002
	Depreciation
	At 1 April 2021		37,544		47,716	28,100	1,605	114,965
	Charge for the year		5,018		5,254	4,856	1,295	16,423
	At 31 March 2022		42,562		52,970	32,956	2,900	131,388
	Carrying amount
	At 31 March 2022		208,339		29,772	27,518	985	266,614
	At 31 March 2021		213,357		17,387	15,254	2,280	248,278
15.	Debtors
							2022 f	2021
	Other debtors						34,271
16.	Creditors: amounts	falling due	within one	year
							2022	2021
							8	f
	Trade creditors						66,198	42,513
	Accruals and deferred	income					12,600	7,200
							78,798	49,713
17.	Creditors: amounts	falling due	after more	than	one year
							2022	2021
	Other creditors - Loans						43,700	40,000

Government	Government	grants
The amounts		recognised	in the financial statements for		government	grants are as follows:
						2022	2021
						8	F
Recognised		in income from donations		and legacies:
Government		grants income				7,300	197,549
Analysis	of	charitable	funds
Unrestricted		funds
								At
				At			31 March	20
				1 April 2021 F	Income	Expenditure f	F	22
General funds				(1,117,812)	1,207,916	(2,355,893)	(2,265,789)
								At
				At			31 March	20
				1 April 2020 f	Income 8	Expenditure F	F.	21
General funds				(479,609)	1,174,120	(1,812,323)	(1,117,812)
Restricted	funds
								At
				At			31 March	20
				1 April 2021	Income f	Expenditure 6	f	22
Restricted	Fund			1,339,912	1,158,077		2,497,989
								At
				At			31 March	20
				1 April 2020 f	Income	Expenditure F.		21
Restricted	Fund			759,037	580,875		1,339,912

20.	Analysis of net a	sse	ts between funds
					Unrestricted	Total Funds
					Funds	2022
					8	8
	Tangible fixed assets Current assets				266,614 88,084	266,614 88,084
	Creditors less than	1	year		(78,798)	(78,798)
	Creditors greater than		1 year		(43,700)	(43,700)
	Net assets				232,200	232,200
					Unrestricted	Total Funds
					Funds	2021
						6
	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
21.	Analysis ofchanges		in net debt
						At
				At 1 Apr 2021	Cash flows	31 Mar 2022
						8
	Cash at bank and	in hand		63,535	(9,722)	53,813