# ## ## ## ## ||||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|