2023-03-31-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	BNOIS JERUSALEM	BNOIS JERUSALEM	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
Auditor			Brindley Goldstein			Limited
			Chartered	accountants			&statutory	auditor
			103 High	Street
			Waltham	Cross
			Herts
			EN8 7AN

					2023		2022
				Unrestricted	Restricted
			Note	funds	funds f	Total funds	Total funds f
Income and endowments
Donations and legacies			4	1,649,059	759,360	2,408,419	2,293,940
Charitable activities			5	30,000		30,000	72,000
Investment income			6	780		780	53
Total income				1,679,839	759,360	2,439,199	2,365,993
Expenditure
Expenditure on charitable	activities		7,8	2,385,336	2,597	2,387,933	2,355,893
Total expenditure				2,385,336	2,597	2,387,933	2,355,893
Net income and net movement		ln	funds	(705,497)	756,763	51,266	10,100
Reconciliation offunds
Total funds brought forward				(2,265,789)	2,497,989	232,200	222,100
Total funds carried forward				(2,971,286)	3,254,752	283,466	232,200

31 March 2023
				2023	2022
			Note	6
Fixed assets
Tangible fixed assets			14	259,500	266,614
Current assets
Debtors			15	11,300	34,271
Cash at bank and in	hand			90,253	53,813
				101,553	88,084
Creditors: amounts	falling	due within one year	16	77,587	78,798
Net current assets				23,966	9,286
Total assets less current		liabilities		283,466	275,900
Creditors: amounts	falling	due after more than one year	17		43,700
Net assets				283,466	232,200
Funds ofthe charity
Restricted funds				3,254,752	2,497,989
Unrestricted funds				(2,971,286)	(2,265,789)
Total charity funds			19	283,466	232,200

			2023	2022
			6	6
Cash flows from operating	activities
Net income			51,266	10,100
Adjustments for:
Depreciation oftangible fixed assets			15,692	16,423
Government grant income				(7,300)
Other interest receivable and similar income			(780)	(53)
Accrued (income)/expenses			(7,200)	5,400
Other operating cash flow adjustment			1
Changesin:
Trade and other debtors			22,971	(34,271)
Trade and other creditors			(37,712)	27,385
Cash generated from operations			44,238	17,684
Interest received			780	53
Net cash from operating activities			45,018	17,737
Cash flows from investing	activities
Purchase oftangible assets			(8,578)	(34,759)
Net cash used in investing activities			(8578)	(34759)
Cash flows from financing	activities
Government grant income				7,300
Net cash from financing activities				7,300
Net increase/(decrease) in Cash and cash equivalents	cash and cash at beginning	equivalents ofyear	36,440 53,813	(9,722) 63,535
Cash and cash equivalents	at end ofyear		90,253	53,813

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 le	gacies
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2023
					6	6	B
Donations
Donations					723,617		723,617
Childcare	and fees				925,442		925,442
Grants
Restricted:		Hackney	Education: Early	Years Funding		555,891	555,891
Restricted:		Hackney	Education: EHCP			203,469	203,469
					1,649,059	759,360	2,408,419
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
						E	E
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

5.	Charitable a	ctivities
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2023	Funds	2022
			6	6		E
	Rental income		30,000	30,000	72,000	72,000
6.	Investment	income
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds f	2023 f	Funds	2022
	Bank interest	receivable	780	780	53	53

Expenditur	e	on charitable	activities	by fund type
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2023
							E
Charitable		activities			937,272	2,597	939,869
Supportcosts					1,448,064		1,448,064
					2,385,336	2,597	2,387,933
					Unrestricted	Restricted	Total Funds
					Funds	Funds f	2022 f
Charitable	activities				1,062,153		1,062,153
Support costs					1,293,740		1,293,740
					2,355,893		2,355,893
Expenditure		on charitable	activities	by activity type
				Activities
				undertaken	Support	Total funds	Total fund
				directly	costs f	2023 K	2022 f
Charitable	activities			939,869	1,442,664	2,382,533	2,350,493
Governance		costs			5,400	5,400	5,400
				939,869	1,448,064	2,387,933	2,355,893
Analysis ofsupport costs
					Analysis of
					support costs
					activity	Total 2023	Total 2022
					E	E	E
Staff costs					1,442,664	1,442,664	1,288,340

Yea	r ended 31 March 2023
10.	Net income
	Net income is stated after charging/(crediting):
			2023	2022
			6	E
	Depreciation oftangible fixed assets		15,692	16,423
	Operating lease rentals		27,451	26,150
11.	Auditors remuneration
			2023	2022
	Fees payable for the audit ofthe financial	statements	5,400	5,400

There were no trustees' re Tangible fixed assets	muneration or othe	r benefits fo	r the year ende	d 31 March 2	020.
	Long
	leasehold	Plant and	Fixtures and
	property	machinery f	fittings 6	Equipment	Total 6
Cost
At 1 April 2022	250,901	82,742	60,474	3,885	398,002
Additions			6,040	2,538	8,578
At 31 March 2023	250,901	82,742	66,514	6,423	406,580
Depreciation
At 1 April 2022	42,562	52,970	32,956	2,900	131,388
Charge for the year	5,018	4,466	5,034	1,174	15,692
At 31 March 2023	47,580	57,436	37,990	4,074	147,080
Carrying amount
At 31 March 2023	203,321	25,306	28,524	2,349	259,500
At 31 March 2022	208,339	29,772	27,518	985	266,614
Debtors
				2023	2022
				6
Other debtors				11,300	34,271

Creditor	s: amounts f	alling due within one year
			2023	2022
			6
Trade creditors			72,187	66,198
Accruals	and deferred	income	5,400	12,600
			77,587	78,798

17.	Creditors: amounts falling due after	Creditors: amounts falling due after	Creditors: amounts falling due after		more than one year	more than one year
							2023	2022
							6	F.
	Other creditors - Loans							43,700
18.	Government	grants
	The amounts	recognised	in the financial		statements	for government	grants are as follows:
							2023	2022
	Recognised	in income from donations		and legacies:
	Government	grants income						7,300
19.	Analysis of	charitable	funds

Unrestri	cted funds
						At
			At			31 March 20
		1	April 2022	Income	Expenditure	23
			F.	F	F
General	funds		(2,265,789)	1,679,839	(2,385,336)	(2,971,286)
						At
			At			31 March 20
		1	April 2021 6	Income F	Expenditure f	22
General	funds		(1,117,812)	1,207,916	(2,355,893)	(2,265,789)

19.	Analysis ofcharit Restricted funds	abl	e funds (uontinuect)
							At
				At			31 March 20
				1 April 2022	Income f	Expenditure 6	23 f
	Restricted Fund			2,497,989	759,360	(2,597)	3,254,752
							At
				At			31 March 20
				1 April 2021 f	Income E	Expenditure F	22 6
	Restricted Fund			1,339,912	1,158,077		2,497,989
20.	Analysis ofnet assets between funds
						Unrestricted	Total Funds
						Funds f	2023 8
	Tangible fixed assets					259,500	259,500
	Current assets					101,553	101,553
	Creditors less than	1	year			(77,587)	(77,587)
	Creditors greater than		1 year
	Net assets					283,466	283,466
						Unrestricted	Total Funds
						Funds	2022
							r
	Tangible fixed assets					266,614	266,614
	Current assets					88,084	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

Analy	sis	ofc	han	ges	in net debt
										At
						At	1	Apr 2022	Cash flows	31 Mar	2023
								6	E		8
Cash	at	bank	and	in	hand			53,813	36,440	90,253