Trustees. Annual Report for the period
Period start date
06
April
Period end date
05
2021
2022
From
To
Section A
Reference and administration details
Charity name
JS & N Hodari Charitable Trust
Other names charity is known by
Registered charity number (if any)
327913
Charity's principal address
43 Singleton Road
Broughton Park
Salford
Postcode
M7 4NA
Names of the charity trustees who manage the charity
Trustee name
oirice lif any)
Dates acted if not forwhole
8ar
Name of person lor body) entitled
toa
int trustse
ifan
Existing trustees
Antony Victor
Hodari
Lorella Zipporah
Hodari
Existing trustees
10
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity. if any, {for example. any custodian trustees)
Name
Dates acted if not for whole
ear
TAR
Mar¢h 2012

Names and addresses of advisers (Optional infomiation)
of adviser
Name
Address
Name of ehief executive or names of senior staff members (Optional information)
Section B
Structure,
overnance and mana
ement
Descrlptlon of the charlty's trusts
Trust deed
Type of governing document
How the charity is constituted
Trust
Trustee selection methods
Appointed by existing Iruslees
Additional governance issues {Optional information)
You may choose to include
additional information, where
relevant, about..
policies and prO￿dureS
adopted for the induction and
training of Iruslees.,
the charity s organisational
structure and any wider
network with which the charity
works.,
• relationship with any related
parties-
trustees, Consideration of
major risks and the system
and prO￿dureS to manage
them.
Section C
Objectives and activities
To generate funds from donations and property income and to apply such
funds for charitable purposes.
Summary of the objects of the
charity set out in its
governing document
TAR
Mar¢h 2012

Funds generated are Mainly distributed lo other charitable organisations.
The charity concenlrales ils resources on organisations which alleviate
poverty and on organisations which deliver leaching in the Jewish faith.
The trustees confirm that they have paid due regard to the Charity
Commissioners, guidance on public benefit when planning and carrying
out the charity's a¢livities.
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
Additional details of objectives and activities {Optional information}
You rnay choose to include
further statements, where
relevant, about=
policy on grantmaking.,
policy programme related
investment.,
contribution made by
vdunteers.
TAR
Mar¢h 2012

Section D
Achievements and performance
Summary of the main
achlevements of the charlty
during the year
£6,800 was distributed to other Institutions and charities lo alleviate
poverty and provide teaching in the Jewish Faith and for general
charitable purposes.
TAR
Mar¢h 2012

Section E
Financial review
The charity invests in propety. The cash balance and anticipated rerrtal
income are sufficient lo make mortgage payments and to provide
donations for the foreseeable future.
Brief statamont of tho
charity's policy on reserves
Detalls of any funds materlally
in deficit
None
Further financial review details (Optional information)
You may chooso to include
additional information, where
relevant about..
the charity's principal
sources of funds {including
any fundraisingl.,
how expenditure has
supported the key objectives
of the charity.,
investment policy and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustees declare that they have approved the trustees. report above.
Signed on behalf of the charity's trustees
Signaturelsl
.24 MST)
Full namelsl
Position leg Secretary. Chair.
etcl
Antony Victor Hodari
Chair
Loretta Zipporah Hodari
Trustee
Date
Feb 21, 2023
TAR
Mar¢h 2012

CHARITY COMMISSION
JS & N Hodari Charitable Trust
Charity No
FOR ENGLANL) ANL) WALES
327913
Annual accounts for the
eriod
Period enLI
dal&
Period 818rt dale
0610412021
To
0510412022
Section A
Statement of financial activities
Restricted
Income
funds
Rècommended catagorl8s by
activity
Unrestrlcted
funds
Endowmont
funds
Prlor yèar
funds
Total funds
Incoming resources (Note 3}
Incom8 and endowments from-
Donations and legaues
Charitable aclivitse5
F01
F02
F03
F04
F05
S01
6,000
6,000
S02
S03
Inves￿mentS
S04
41,955
41,955
30,164
Separate material Item of income
Other
S05
so6
Total
Resources expendgd {Notg 6)
S07
47,955
30,164
Expendlture on..
Raising funds
Charitable activitses
S08
S09
6,798
6,798
4,690
Separate material item of experbse
Other
S10
S11
69,555
76,353
69,555
76,353
64,605
69,295
Total
S12
Net incomel{expenditure) before investment
gainslllossesl
S13
28,397
28,397
39,131
Nei￿In$l(los$e¥I on investments
Net incomel{expenditure)
Extraordinary items
Transfers between funds
Other recognised gainslllossesl..
S14
S15
28,397
28,397
39,131
S16
S17
G8in$ and los$e$ on rev81uaiion of fixed 8ss8tsfty the charity's Oyln Usg
S18
149,224
149,224
S19
Net movement in funds
S20
120,827
120,827
39,131
Reconclllatlon of funds..
Total funds broUghlfo￿3rd
$21
372,495
493,322
372,495
493,322
411,626
372,495
Total funds carried forward
$22

Section B
Balance sheet
Restrficted
incomo
funds
Unrestricted
funds
Endowm8nt Total this
funds
ar
Totsl last
year
Fixed assets
Intsngible a55ets
Tangible assets
Heritage assets
Inv&stm•nts
F01
F02
F03
F04
F05
INote 151
(Note 141
{Note 16
(Notè 171
Total flxgd assèts
B01
B02
1,089,076
1,089,076
1,089,076
1,089,076
939.852
939,852
B05
Current assets
Stocks
(Note 181
Debtors
(Note 191
Investments
(Note 17.4}
Cash at bank and in hand (Notè 24
Total eurrentassets
B07
74,696
74,696
76,212
24.310
100,522
B10
75,689
75,689
Creditors.. amounts falllng due wlthln
one year
(Note 201
15.220
15.220
11,656
Net ¢￿￿ent assets/(liabilities)
B12
60,468
60,468
88,866
Total ass•ts lass current Ilabllltlos
B13
1,028,718
Creditors.. amounts falling due after
one year
(Note 201
Provisions for liabilities
B14
656,223
656,223
656,221
815
Total net assets orliabilities
B16
493,322
493,322
372,497
Funds of the Charity
Endowment funds INote 271
R•striet•d ineam• funds (Note 271
Unrestricted funds
Revaluatlon res&rv&
B17
B1B
B19
246,488
246,834
493,322
246,488
246,834
493,322
301,681
70,814
372.495
B20
Total funds
B21
Signed by one or two trustees on behalf of all
the trustees
Dale of
approval
ddlmml
Signatur8
Print Name
antony hodari
Jtn 24, 2023
Ok
Feb 21, 2023
CC17a (Excell
2010112023

SÈction C
Notes tts thÈ atcounts
Note 1
Basls of preparatlon
This section sllould be compleled byallcharities.
1.1 Basls of accountlng
These accounts have been prepared under the historical cost convention wilh items rectynised al cost or
transaction value unless otherwise stated in the relevant notelsl to these accounts.
The accijunts have been prepared in accordance with".
thÈ sialem8nt of Recornmended Practiee. Accounting arbd Rsporting by Charili8s
pr8P8ring Ih&lr 8ccoun18 in accordance wlh th8 Fln8nci81 R&porting Standard applic8bl8
in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014
and wilh.
and with.
thè Financial Reporting Standard 8pplicaNe in the Unil&d Kingdom and Republic of
Ireland IFRS 1021
and with th8 Charities Act 2011.
The charity conslilules a public benefit entily as defined by
FRS 102..
-Tick as 2ppropriate
1.2 Going concem
Irthere are materialuTrcertainties related to evenls orconditions thal Ga5t signilicant doubton Ihe clraritys
ability to continue as a going Goncern, please provide the following details Dfstate"Not applicable". rf
approprlats."
An explanation as lo those factors that support
the conclusion Ih¥l the charty is 8 going
concern..
Disclosure of any uncertainlitrs that make thé
gtsn9 conc&m a88umplion doubtful.,
Where accounts are not prepareLI on a going
concern b3Sis, please disclose this fact
ttyetherwith the basis on which the ttustees
prepared the accounts and Ihe reason why the
charity 1$ not r898rd8d a8 8 going conc8rn.
1.3 Change of acGounting poliGy
The accounts tKesenl 8 true and fair wew and the accounting policies 8dople(l are those outlined in note I l.
Yes.
-Tick Ès appropri£te
Pleaso dAscloso.'
rij the nature ofthe change in accounting poliry..
(111 the reasons why applylng the tjew accountlngpollcy
provides fflore ￿lIable and more relevantinforniation,.
and
lili) the amount of the adjustment lor each line affected
In the ¢u&renlperlorl. each prlorperlodpresented and
the augwate *mount of the adjustment rel8iAng to
periods befo￿ those presented, 3.44 FRS 102 SORP.
CC17a IExcell
20m112023

1.4 Changes to accounting estimates
No changes lo accounting estimates have occurred in th@ rep￿11￿9 p@ri(MJ13.46 FRS 102 SORPI.
Yes.
No,
-Tlck 28 approprl2te
Please dAs¢loso.'
lij the nature olanychanges..
lil) the èffect of the ¢h8nue on in¢ome and expense or
a5set5 arjd liabililies forthe currentperiod.. and
lili? where practicable, the effect of the change in one or
more future periods.
1.5 Material prior year error5
No material prior year error have been idenlrfied in the reporkntvJ t￿[lodI3 47 FRS 102 SORPI.
Yes.
-Tick 8s appropriate
Please disclose..
(11 the nathre oltheprlorperlod8rmr.'
lil) for each priorp*iodpresentedirt the a¢¢ounts, the
amountof the correction foreach accountline item
affected.. and
1111) lh8 amount of the cotte¢llon 4t the beglnnlng of tho
earliestpriorperiodpresentedin the ¥c￿l￿ts.
CC17a IExcell
20m112023

Section C
Notes lo the accoLJnts
Note 2
Accounting policies
pteRse nole untserFRS2102. ser11￿150*FR$YO2,
presenleLI. 1fallareapp1￿abtre
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
plea￿ yovi¢e o 0?￿riptIo￿
of thé natuyo of oach than
ROCOn￿￿on offUndsF•Ypro¥￿u9 GAAPlofundsdotwJ￿n0dv￿deTFRs IQ2
s¢èrt¥f
End¥f
p•rlod
pwkd
stat•d
AdJuslmbttSs.'
R¢rOrtkn ofn¢tin¢tsmrfn¢¢¢xpgnthtur¢i Perw￿&{p$ GAAPtOn¢¢ pii¢i>mO(n¢t*xpeThth¢Ew¢) FRS
102
Endof
tlhÈtsm8llexwdltUY•lAS pY&v￿￿&1y
stal•d
Aduslm#ttSs.'
P￿￿Ou8 pwkd n•t 5nCoM•ll￿￿nd1t￿r•I
15 tE5tatEd
CC17alExcell
2010112023

Section C
Notc5 to thTr aCCDunt5
Note 2
Accoutbting policies
2.2 INCOME
Ths stend8rd115tofsccoiinlu171￿￿S hss IAen wI￿dby1￿&Qtsa￿￿ex￿plf0￿th0s@è￿kLPé'N0"0r Wl8".
lthsJ$
Rqcognbtlonof Incom•
TfES¢ #re￿¢1￿* in siaiemetstof Finar¢ièl A¢iivilies IWAlwhÈTh.
the Charrtybecome3e￿1ffjjtOt￿ Tesources,
Is Ilkèly than not thatt￿ truÉiÈÈs*dl ￿¢01￿$ th¢ rès0￿￿.. a
mpnp*¥glup¢BD bE rneè5WFdV￿hsLrff1[￿l Ipliability.
Yes
No
la
Thère has b88nllo Offsétti￿ ofaSSéisa￿ I￿￿￿11￿￿S. Or1￿0￿￿ar￿ éyfftnsés. r￿q￿r￿d r
P¢rniill¢d by FRS 1029)RPOr FRS 1￿.
Yes
No
wi
Ofts¢ttirtg
Yes
No
la
Grants and{knanC￿&are OW1￿￿ded InthBSoFAwhenttr*genera I￿orne r8cognrtic
ntèila arg M9115 10 t¢ 5.12 FR$102 SCfftPI.
Grants and
In I￿¢aS*¢[￿•rf*AM¥fft¢¢rtIa￿O 9f¥LS, In¢om$ ioth$ gxtsni
thatttrEcharity has pro¥idwJthe 3pEGified gwds ￿￿e[Vices a5 e￿illernert lothpgra
onlyoccurs ¥%thenthé p8rfomiancèi8lal8d Cr￿dItIonS ai8 m8115 16 FRS 102 SORPI
LegaciBs are I￿luded Inthe soFA￿en receipt Is prc&able. Is, therehasbtt
gianiof ￿o￿al￿, Fovbèslablts￿ Ihal arèsUmc￿r￿Ass￿IS intF
estste8nd arycoThJrtIo￿ aNaGhed tottrEleg￿Y£Ieert￿￿rthITrthe rthrol of the charitv
01 MÉL
Yes
No
L•gaclès
Yes
No
Nla
Yes
No
la
GO¥wnm￿tqr4nts
Thech￿ty rec￿ed g0veTn￿eTrtgr8rts iThthe r￿1￿9 peri￿J
srt Aid Ipr¢Ivèb￿ Is in¢lude¢ ininwmpvthpnth¢rp Is 8 valid dpr*lion Ir￿ t￿d0￿r.
yGfftAid amountrecovered on adonalion Isc0Tr51deredto Lr ofthatgfft
8a1￿ as an￿ddit￿ i0th8 fundaÉ Ihb Irillal dOnal￿Aun18ss Ihbdonororth
term¥ ofihe ?ppeBI hBve sperified0t￿r￿lSe.
Tax raclalms¢n
Ye5
No
la
es
No
la
Contr4rtual incompand This ￿ onlyinduded Irnthe&FAo￿e the th￿rty￿S providedtherelaled or
pertonnOn￿ rplthd
Sérv1￿$0r￿￿tt￿e p8rfonmance r8lat8d cormlrtlons.
Ye5
No
la
DDnBted goods
Do￿ted goodsere rneasur￿ £t￿valuE{￿ea￿￿l forw*ichthe assetcould be
xchang8dlunl8ss imwat￿al i()do so
T￿(D￿t￿f8nySts￿k otg(yJ5thnEledfDrd￿lIIb￿t￿Trt0benPTlrApTiP5 lo be
thefairvalue of ItrM)se glftsatthptimeoft￿rTeceipta￿d Iwaie recognised on réceipt.
In In slotkÉ arèdiÉtrlbulÈd, théyarè rÉcoyThiÉÈd aÉ an
ewense allhe of ltresloc*s4tdtslribthTr.
DD￿ted good5fryre5ale are rne￿￿red al lair wa￿e Dn Inrtial Ier¢gnits￿, Igthe
cted ptoceedstrom sale less I￿￿￿xpECted costs olsale. and iecognised in'Inc￿e
OlFv liadiw ¥¢livIII$$'iwrth ¢•reswr¥Jing $t¢ck In t￿balan¢£
$￿et. On its valupofstock Isch3rged again5t.lnG0mef￿ othertrading
actlviti8S' ar￿th￿￿ocO0dstrOM sal8are also reC￿￿￿￿das,1￿C￿￿tsfro￿ olh8rtradlr
Yes
No
Nla
Yes
Yes
No
la
3(knaled For(￿￿1￿ ￿se bYthpCh￿1trYWe rwogD15ed astsfjgi*fixed a58ets
and I￿￿ded Inttr￿ S(fiA as i￿OrnI￿ résou1￿$1%￿8n ￿81¥able.
Yes
No
Grts in ￿1￿ ft¥usebythe thErtyare1￿lUd￿ inthe SOFA ￿￿e1r0￿
réc8iv
S¢r¥fi¢¢$ ond
$èrwi¢¢S 1è¢ilits￿ are irtludei SOFA re¢¢ived èi Yalu$ or
the sifttothe thartypr(NidedthBvalwofthegfftcan bB mpasured rdiably.
Yes
No
Nl
Ilt5Ès
Do￿ted se￿1￿5 faGiliiie5 areGDD5￿& w￿￿￿￿J1ate1ysrereCwnISedas I￿￿e
wilhan ￿u1V￿￿ntarn￿￿t r￿C￿￿￿ed asan 8xp8nB8 U￿Orth￿3￿￿￿￿aI8 In
Ihp SOFA.
Yes
No
Yes
No
la
SUp￿rt ttssts
Th￿ch￿ty hgs InCu￿@d 8￿p8￿rt￿9 OnSur￿ costs.
T￿ValU￿Of￿fiyvO1Un￿1YhQJp ré¢tsivéd $ ￿1￿l￿d￿d inthé aC£o￿LS b￿lS dascri
In ￿Et￿￿tee5. 8llDUBlrepDrt.
Yes
No
Nl
VrAuntoAY
Ineomé Iyom ihtsrèst,
rOY￿tIo8 and dI￿d￿nts
This ￿ intludéd in th￿￿￿nIS and I￿arno￿nI rÉcÈ4v3blècan
be rneasurwj rel￿￿ty.
Ineomé lyom m&mbÉr8hiP S￿bStr￿￿ rtaiurèofagift arèrÈt4ntsÈd In ￿atIonS
subscrlptSons
Leg8cies.
Yes
No
Nla
M¢mbo¢hiP tsub6¢WA￿￿fftI¢h¥rI*s4 m¢mW Iho rghii¢ ￿y$¢￿1¢￿$or¢ITh¢r
be￿fItS are reG09￿￿ed as 1nGDmee￿wJfrQw￿ the pr0visiDnOfg(K￿3a￿d 84xvices as
Inc￿&froM c￿l￿ble actlvltl&s
es

seWe￿*￿tOf inguranGe
Insuranceckims argonty I￿lUd￿￿ Inthe SoFA￿￿￿the gen2r31 r&cognrtlon
¢ritenè ère niei Is.10 t¢ 5.12 FRS10E SCfiPI are inc￿￿&0 gJ9 Sn Item oloihèr
Inc{￿e iTrthe SOFA.
Yes
No
la
Yes
Inv•stm•Mga5ns and
losses
This incl￿e5 any rea1￿edorUnreetsed gain5 or losses onthesale of Investments and
galnorknss r8sutti￿ from I8va￿l￿g Invéstm8nts io maykelvalubalthe 8ndofthe
yeer.
No
2.3 EXPENDITURE AND LIABILITIES
ability recognition
Liabililigsala WDgniséd is morèllkébk rA)lthalth8rè ￿ a légal
n5tWGtVe0bl¥BknThGD￿rnIfvg the r*?rilylo DLrtre5ource3Bnd the 3mowl
obliga￿￿ can be measuTediwth ieasonablecertaThty
Yes
No
Nla
SuppDrtGDsts hBve been l￿twee￿￿O¥Prna￿e costs 4nd DthEf3uppDrt.
c(FStscDmpNsé allcosts INKAving prtAicacCouTht3tAliiyofth8charrtyar￿ its
oympli#wè with ￿gUlptIOn good pr￿liCe.
es
tr￿tS
Supportcosts Ir￿l￿d8 céntrafmctiorts hav8tsenallocatéd 10acti￿7tYCQ8t
¢)￿￿•$•￿¥ )a$iS wn$i$iWI ￿th th¢ vseof¢6¢vf¢¢$, rf ￿10¢81￿) pr¢￿y￿1$
bYffi￿ are83. orper cepite. staff cost5 bythe time sppnl and costs bytheiT Usage.
Yes
No
la
es
No
Nla
Grants with PErfonnBnce
t¢hditiw$
WthrettrEcharitrygives agrafil wrthcoThJrtiorts for rns pzwThentbeing a ￿c￿lC levelr
S*fvj¢*¢l Ouirwl i•b$ Pthidsd. $v¢th gr•￿ly￿¢4*M1sed irtlh¢ S¢FAor¢g 1
rEcIEwenl ofihegr3nl P1Dv￿ed Ihe 5pecrfied se￿e Dr￿(Pth.
Orants payabIowhh￿
arè na condltsinsattachlry tot￿ giantt￿1￿Mab1￿S th8 dDf#Y charllyio
TE￿1￿tirelty 3void Cgrnrnrt￿ert, p Iiabilityforlhe F￿1 be
recognis
Yes
No
RedunthnGyco¥t
T￿¢h￿lY ravndèn¢y th$ r¢p¢rtlry
Yes
No
Nu Ilern ordBlp￿￿d Inwrne beBn I￿lud￿j I￿t￿￿￿o￿Trts.
Yes
No
Ye5
No
la
C￿dItOrS
T￿t￿tY fosuÉdlorsth*ichaa asÉlllÈmÈnlaMD￿L* IÈÈsawiiadÈ
discounts
Allability￿ measuredon recogni￿￿ al its hstol1￿cOst￿￿d thensubsequefitty
Méas￿$￿￿1 I￿￿¢S1*11￿￿t￿ ￿1Th¢ aMO￿nI r¢quir¢d 1¢ WtI¢ I￿¢01￿Jail¢￿*lh¢
re￿￿ng dale
T￿chantyactr￿nts for baSic￿na￿la1 Instmments on 1nilialr8c¢wnit￿ asw par3graph
11.7 FRS102 SORP. SubFwvBrt 15 pFr per￿￿T￿3 11.17 to 11.19,
FR5102 SORP.
ProvNonsf(Y liahlitie¥
Yes
No
Nla
8￿1C financSLI
nstwrnents
Yes
No
2.4 ASSETS
Tah9ibK•thxÈda&sÉt&for ThBSeareCa￿al18ed rftWCanbBUs￿ tsMOret￿n Dnpyeai. c0stat￿aSt
uso bychaylry
Yes
No
El ox)$1.
T￿l￿￿￿è￿O￿)n ralès and u$Èd*s di¥l¢sèd irtnoi¢ 9.2.
T￿C￿ty Intan9itrthfixed ass8ts. that Is. ￿-Mon￿ary thatdo mihav&
S￿st￿n￿￿ idBrtrfiablB ptB by lke¢hBntyt￿p￿h Gu51uty
01 legal Tights. Tramrni5ation rates and methods used aTedisclosed In note9.5
Yes
es
No
mpr￿49P4S9gt
T￿c￿tY ￿￿lIa98 assgls. thal Is. assgts wllh hisiorlc, ailisll¢,
5fEnlifK. lerknnDID9lG￿, Ye￿ph￿I￿10re￿v￿0￿￿eTrt￿l9￿1rt1e¥ Ereheld end
main&ined pmcipallyfor I￿rcOn￿￿￿ti0n lo knothdgeand culWre The depreciatlon
tg1*5 and ￿$0)5 ITh noi¢ 9.6.1.4.
Yes
No
Nla
Yes
No
Nla
veJu$d $1 ¢ySl.
FixÈd assÈl inv&StthènL* Iffi4￿ ￿d￿d &)ndsand InvÈStthèrts ar¢
vaued al￿rtiallYal cost sub5equenity3tf3irvalw (their ma￿et value) atttrEyear
nd. Th8 samètr8alni8nl ISapph￿ tounllsltsd unléss lali cannot bb
eeswed Itiy rneesuied Btcost IE55 IMp￿lT￿P￿t.
Investm$￿$ hold Iort¢S8ktyPS￿in1 th¢iT ¢4$hand ¢4ShWUtw*¢ntS ￿1th&
Tha￿rrtydateQf lessthan l yearare treated as Curre￿ a58et Invesknents
Yes
wi
No
Stocks andwork in
stocks W forsakas partofwn0￿nt¥b1@tyadB￿e measuiedatthe kh¥er(￿C0st0rnQl
r9als￿vaI
Yes
No
la
¢th￿s￿r$•r￿1￿ pftyidgJ * pgrtola¢hafitsoba¢li￿ty gr¢ m*a$w¢d•i wr$911$gbb Wa￿$
ba8ed ￿ these￿1￿ ￿lia1￿￿￿ed byitems of Stwk.
Yes
No
la
Yes
No
Nl
In prryi06$ i$v91￿atC0st bs$wyfty¢6¢$9bl¢ 10$$ lh* i$Iik¢tyto(rt￿1 ¢￿1￿9￿.
Debtixs li￿ludi￿ trede debtora rewvablel ￿e measui•Jon recognrtioTr3t
s8tt18m8ThtaMounlaft8ranYtrad&d￿￿￿1S amoMladvanc& byth8 c￿￿￿11￿. Subsequ8Thtty.
Ey?rernep5ured at Ihp¢?yh orother Nn¥*w3lione¥perled ID be reGeived.
Yes
No
Nla

T￿c￿ty lnvgstmb￿s￿knIchrt lor resa￿01 th&k sal&gnd CaSha￿ cash
quiv1￿ntsThtthè MBlyrilyd8lp I￿n orEyepr. TtrE5F inrhjde depDsit4nd P￿Sh
equiYalentsw*ha maiurrtydateof lessthan orEyearheldfori￿es￿￿e￿t p￿￿o$e$ ratherthan to
m¢¢i$W l$rtm ca$h ¢tsththiimÉnis¥$ Iwfall dw.
cutrgrrt￿gt
5nv¢*M¢hts
Yes
No
Yg
No
vknd atfaii valué 8xC¥Jptwth8￿th8Yqu￿IfyaS tssicfinaficial In8trum8nts.
POLICIES ADOPTED
ADDlnONAL TO OR
DIFFERENTFROM
THOSE ABOVE

Section C
Notes lo the a¢counts
Icontl
Note 3
Analysis of inctsme
Reytr¢ted
in¢tsth¢
lund$
Urtr¢Str¢t
lund&
Total funds Prknr
Anal Is
Donations and Ifts
Gift Aid
Le
General grants provided by govemmenvolher
onatlon$
and legacies=
6000
acies
Member$hip $ubs¢riptson$ 8nd sponsorships
i¢h ¥r$ in ¥ubsian¢t donations
DoDa18d
Otfv
oods, facilities and services
Total
6.000
6,000
Charitabl
activities..
Other
Totsi
Oth•r trAdln8
activitie8'.
other
Total
It)¢(*no from
imfestments..
Interest income
DIVidend income
Rent81 and leasin
other
income
Tot41
41.955
30.164
Separats
m*t9rial 1￿M
ol In￿me..
Total
Othor..
Conversion of endowment funds Into income
Gain ￿ di$po$al ol a tsngible filled assei held
for chari
's use
Gain on disposal Df a programme related
investment
Royalties from the exploitatson of Intellectual
ert
other
Total
TOTAL INCOME
Othgr informat￿n..
JI In¢orne In tho prforyearwas unrestrfcledexcoptfor..
(￿ease provldo de$crI￿on and amounlsl
Vthora any8ndowrn•ntlund is COn￿rt•d into incorn8 in th
r8porting p8riod, pl858• S￿•th￿ r8ason forthB conv8rsion.
Vthara anyondowrn•nlfund convartad Snto Incorna In thB
prlor porknd￿ p￿a50 glva tho rnason fortho convÈrslon.
wThthin th• incom8 it8m8 abov4 th8following it•rns ar8
material.. Iphase discla8•thg ￿¥tUr@, srnount and any prior
y8ar amauntsl
CC17a (Excell
2W0112023

SÈction C
Notes to the accounts
(conti
Note 4
Analys1$ ot recelpts ot government 9rants
Thls ￿ar
Doserfptlon
Gov8rnmont grant 1
Gov8rnment grant 2
Gov8rnment grant 3
Oth8r
Total
Last year
D*￿ri
ion
Government grant 1
Government grant 2
Government grant 3
Other
Totsi
Th18
ar
Last
ar
Please provide details of any
unfulfilled conditions and other
conllngencles attachlng lo granls
Ih8th8ve been recognlsedln An¢ome.
Thls
ar
Last
ar
Please give dtrtsils of othtrrfomjs of
governmentassistance from which
the charity ha$ directty benelited.
CC17a (Excell
2010112023

Section C
Notes to the accounts
Icontl
Notè S
Donated goods. facllltlas and s&rvlcès
This year
Last year
Seconded staff
Use of property
Other
Thls year
Last year
pl￿Se provl(le detalls of the
accounting policy for the recognition
and valuation of donated good5,
facllltles and Se￿ICeS.
Please provi(le details of any
unfulfilled conditions and othor
contingencies attaching to ￿$0￿1¢t$
from donated goods and setvlces not
recognised in income.
Please give details of other forms of
other donated goods and setvlces not
recognised in the accounts, eg
contribution of unpaid volunteer5.
CC178 IEx*ll
2010112023

Section C
Note5 to the accounts
Icontl
Note 6
Analysls ot expend5ture
This year
Last year
R•stYlctod
UnTr4trict•d Rosirfctqd
EndoY4TrKnt
Unrostrlctqd
fu￿￿¥
Endoiyinont
Analysis
Ex
èndlturè on rÈl8ln
Ivnd8-.
Incurred seeking dOna￿OnS
Incurred seeking legaties
Incutred seeking grants
Operalirb9 membership schemes and
social lotterEs
Tutsl fund5
fvDd5
Total
Staging lundraising evènts
Operaiiw ¢harity $hops
Operalirbg a trading Company
undertaking non-charilable trading
Advertising, marketing, dir*KI mail and
Start up eosls incurred in geThe￿lIng
new Sour￿ offuture Income
Database developrnenl costs
htrr Ir4ding activ￿¢$
Investment management Gosls.
Portfolio mana
emenl Costs
Cost of oblainiDg investrnenl advice
Investment administration costs
Intellectual propety li¢en¢iny ¢O$ts
Rent collection. pro￿rty repairs and
maifilenance Gharges
Total expenditure on raising funtls
Exp9ndi¢uf8 on ¢h•rit8bl8 8¢¢lvltlo8:
6,798
6,798
4.6
4,690
Total expendlture on charitable
acU¥itièS
6,796
6,798
4.6
4,690
Se
arate materfal Item of ex
nse
Total
Other
Investment
emenl wsls
e Inlerosi and Cha
ts
Bank Ch
es
36,073
36,073
42.764
21.576
265
42,764
21,576
265
Total other 9XP9nditUTe
TOTAL EXPENDITIJRE
69,555
Ffj.￿3
69,555
76,353
64.605
69.295
64,605
69,295
Other Informatlon..
Anal￿￿$ of 8xp8ndlturo on ¢h$rftablo a¢tlvftlo8
CC17a (Excell
12
2W0112023

This
Grant
funding of
Last
Grant
funding of
a¢titrit*s
Actwities
undertaken
di￿¢1
Aetivities
undertaktn
dlrect
Ac￿¥11¥0rpvooraMmÈ
Support
Costs
Total this
Support
Costs
Totsl last
Acbvit 1
Acbvit 2
h8r
T<)tsl
CC17a (Excell
13
2W0112023

Section C
Notes to the accounts
Icontl
Note 7
Extraordlnary Items
Please expl8ln the nature of each ex￿O￿￿1￿8ry Item occurrlng In the perlod.
This year
Last year
Descri
tion
Extraordlnary Item 1
Extraordinary item 2
Extraordinary item 3
Extraordlnary Item 4
Totsl extrordinary items
CC17a (Excell
14
2010112023

Section C
Notes to the a¢¢ounts
Note 8
Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note.. If a
charfty Is actlng as an agent, It should not recognlse the Incon￿ In the Statement of Flnanclal Actlvltles or the Balance Sheet.
Amount received
Amount paid out
Balance held at period end
Descriptionlname of party
Related
party (Yes
This y&ar
Last year
This year
Last year
Thi5 year
Last year
orNo
Total
8.2 Whern a consortia or simllar arrangwn•nt exists Wh￿bY 2 or moro charitiès co-opgrafe to achigv• economies in th
purchas• of goods or sornffcas. plèasè discos• dètails of any balancès outstanding ￿tW••n anyparticipating mèmb•rs.
Descrlptlonlname of party
Balance held at period end
This year
Last year
Total
CC17a (Excdl
15
2010112023

Section C
Notes to the accounts
Note 9
Support Costs
Please complets this nots if the ch8rityh8s 8n8lysed its expenses using activity
categorles andhas support costs.
Thls year
Support cost
exarn
les
Ralsln
funds
Actlvlt 1
A¢tlvlt 2
Grand totsl
Ba818 of allocatlon
10o8¢rlbe mothod
Gov8rnanc8
Other
Total
Last year
Support Cost
exarn
les
Raisin
funds
Activit 1
Activit 2
Activit 3
Grand total
Basis of allocation
ID88¢rlbe mothodl
Governance
Other
Total
Please pmvtde detai15 of the accounting policy
adopled for the apportlonment of costs belween
a¢tivitie$ and any e$limotion te¢hniques used to
calculate their apportionment.
CC178 (Excèll
2010112023

Section C
Notes to the accounts
Not• 10
Dètails of cèrtain itams of èxp•nditur&
10.1 Fees for examination of the accounts
Please provlde detalls of the amountpald for any statutory extemals¢rullny of
accounts and otherservices provided by your independgnt 8xaminer. If nothing
was paid please entsr ￿.1￿ the appmpriats box(es).
This year
Last year
Independent examlner's fees
200
180
Assurance 5ervice5 Other than audit or independent examination
Tax advisory fees
Olher fee$ Ilor example.. finan¢lal adv1¢*, con$ultsn¢y, accountsn¢y s*kvl¢esl pal
to th8 indap6ndent examiner
CC178 (Excèll
2010112023

Section C
Notes to the accounts
Icontl
Note 11
Paid employees
Plgasg complgtg this note if thg charity has any gmployegs.
11.1 Staff Costs
This year
Last year
Salaries and wages
Social security costs
Pension costs (defined contribution schemel
Other employee benefits
Total stsff ¢osts
This year:
Please provid8 details of expondituro on staff working for tho
charity whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £IO.000 from £60,000 upwards. If there are no such transa¢tions,
please enter Yrue, In the box pmvided.
No •mploye8s received employèe benefitsloxcluding employor
pension costs) for the reporting period of more than £60,000
Band
Number ofemployees
This year
Last year
£60,000 to £69,999
£70,000 to £79,999
£80.000 to £89,999
£90.000 to £99,999
£100.000 to £109.999
This year
Last year
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
sèrvices to th8 charity. For specific amounts paid to trusteès,
see Note 28.
CC178 IExe811
18
2010112023

11.2 Average head count in the year
This year
Number
Last year
Number
Tho parts of the Charlty In whlch tho
employees work
Total
11.3 Ex-gratia payments to employees and others (excluding trustees)
Plgasg complgtg if an ex-gratia payment is mad8.
Please explain the nature of the
payment
This yaar
Last year
Please stste the legal authority or
reason for making the payment
This year
Last year
This year
L8st year
Please stste the amount of the payment {or value of any walver
of a right to an asset)
CC178 IExe811
19
2010112023

11.4 Redundancy payments
Plgas8 complgtg if any redundancy or tgmiination paym8nt is made in the period.
This year
Last year
Total amount of payment
The nature of the payinent {cash, asset
etc.)
Thls ￿ar
Last year
Tho èxtant of redundancy fundlng at the balanc8 shaot date
Please state the accounting policy for any redundancy or
tamiination paymants
CC178 IExe811
20
2010112023

Section C
Notes to the accounts
lconll
Note 12
Deflned contrlbutSon penslon scheme or defined beneflt scheme accounted for as a
defined contribution scheme.
12.1 Pl8458 complete thi5 note rfa defined conthbution pension scheme is operated.
This year
Last year
Amount of contrlbutlons recognlsed In the SOFAas an expense
Plea$e explaln the ba$1$ fL)r allo¢atlng the Ilablllty and expense
of defined contribution pension scheme between activities and
betwggn restricted and unrgstrictod funds.
12.2 Please complete thi5 section where the charityparticipates in a defined benefitpen5ion plan but is unable to
8scertain its share of the underlying assets and liabilities.
Please conflrm that although the
scheme is accountod for as a defined
¢ontribution plan, it 1$ a defined benefit
plan.
Please provide such information as is
available abc*Ut the plan'$ $urplu$ or
deficit and the implications. if any. for
the reporting charity for this year and
last year. If dlfferent
113 Please complete thls sectlon where the ch8rltypartlclpates In a muttl-employer deflnedbenefltpenslon pl8ll
that 1$ aG¢ounted for as a defined ¢ontrlbu¢lon plan.
Descrlbe the extent to whlch the charlty
can be liable to the plan for other
entities. obligations under the terms
and condltlons of the multl*mployer
plan. If this is different for last year,
prtsvide details
Provide an explanation of how any
liability arising from an agreement with
a multi*mployÈr plan to fund a deficit
has been determined. If this is different
for last yeari provide details
CC17* (Excèll
21
2010112023

Section C
NotÈs to the actounts
Itontl
Note 13
Grantmaking
Please complete Ihis note rfthe charitymade any grants or donations which in aggregate fom7 a materialpart of tho
charltabl8 a¢llvltles undertaken.
This year:
13.1 Analysis of grants paid linGluded in cost of charitable activities)
Grants to
In8titutlons
Analy818
Grant8 to IndSvldual8
Support costs
Total
or
ect 1
or
ect2
Or
eCt3
or
ect4
Totsl
Please enter"Nll"Mthe ¢h8rlty does n0tldentlty8n￿Or allocate support costs.
13.2 Grants made to institutions
Ple4seprovld8
dètails of ¢haAty$
URL.
ly¢h8rity has made grants tOP8rti¢ul*rinstitution$ that are m8teri81 in Ihe
Gontexl of it5 graiitmaking. Detai15 of the irjstilution supported. purpose of the
grant and totalpaid to each institution is HvHilHble on the Charitys web site.
Yes
Provldo delalls
below
Names of institution
Purpose
Total amount of
rants pald £
Total grHnt5 to institutions in reportingperiod
Other un4nalys8d grants
TOTAL GRANTSPAID
CC17a IExcell
22
2010112023

Last year..
13.3 Analysis of grants paid lincluded in cost of Charitable activities)
Grants to
Institutlons
Analysls
Grants to Indlvlduals
Support Costs
Total
Activity or project 2
Activity or project 3
Total
Please enter"Nll"If the charfty does notldentlfyand/or #llocate support costs.
13A Grants made to Institutlon8
Ple4s?provldo
dÈt411s tsf ch8rltyS
URL.
ycharity has made grants to partrcularinstitutlDllS that are Material irj the
Context of its grantmaking. Details of thg instilution supported. purpose of the
grant and lotalpald to Instithtlon Is 4v4114ble on Ihe charltyb web slto.
Yes
ProvAde detslls
below
Names of institution
Purpose
Total amount of
rant8
Id£
2,000
1,015
1,015
Mcr Congregation of Spanish and Portuguese Jews
Feed Israel
EOPM Europe
Totalgrants to Institutlons In reportlngpertod
4.030
1,840
Other un4nalys8dgrants
TOTAL GRANTSPAID
5.870
CC17a IExcell
23
2010112023

Section C
Notes to the account5
Icontl
Note 14
Tangible lixed assets
Please Complete this nots Ilthe Charltyhas any tangll)le ftxedassels
14.1 Cost or valuatlon
Fr£•htsld land &
oth￿18nd
bulldlngs
Plant,
machSnery
and motor
Vohi¢le6
FIx￿r•s, flwngs
and equlpment
Total
At the beginning of the year
Additions
RÈvalualion8
Diswsals
Transfers
At end ofth& year
14.2 Depreclatlon and Impalmi8nt8
-Basi$
SL or RB Islraighl
n& or R8du¢ing
Bal8nc81
SLorRB
SLorRB
SLorRB
SLorRB
Rattr
At beginning of the year
Diswsa15
Depreci8tlon
Impaitrnent
Transf&ts'
At end ofthe year
14.3 Net book value
Nel book value al the beginning of the year
Net book value al the end of the year
CC17a IExcell
24
2010112023

14.4 Impairnient
This year Pleasopmvide a description of lh8 events andcircumstances that
led lo the recognltlon or reversalolan ImpaAmi8nt loss.
Lasl yèar.- Pl•as8 provid8 a d8seription of th8 &vènt$ and¢Ircumstan￿ that
led lo the recognltlon or reversalofan Imp&lmi8nt loss.
14.5 Revaluation
Iran •¢countlng polley ofrev•luatlotJ Is adopted, pleaseprovlde..
the offecuve dal8 of the rev41u8tlon
Thls
ar
Last
ar
the name of independent valuer. rf4ppli¢able
the ynethods applied and$ignificant as$umptions
the ¢arryin9 amount Ihat wouldhave been recognised had Ihe assels been
carried underthe c05t ffl(Klel.
14.6 Other disc105ures
This ￿ar
Last year
(11 Pl8ase ststs th8 amount of borrowing costs, if anyi capltallsed In the constru¢llon of
tangibts fixed assels and the ¢•pil8lisation rale used.
111) Please provlde the amountof contractual ¢ommltments for the acqulsltlon of langlble
Ilxed *8s8ts.
IllQ Delalls of the exlstence 4nd Carrylng amounts ofpropertyi plant an
equipmeni to whith the ch*rityh8s resiricted title orthat are pled9edas
securityforliabilitses.
è TrransferÉ"rtrw is formovtrmenis b&ttv&èn fixèd assèl calsgoritrs.
' Please indicate the ffiethodof depreciation by deleting the rnethodnot applicable (SL- slraighl line.. RB- T8ducing balance). AlsDplease
indicéttr thè ois of dsprèclatio￿." forstraightlinè, what is thè anlicipaièd liffè of thè assst (in yÈèrsl, forrèducing balan¢&, whai is the
CC17a IExcell
25
2010112023

Section C
Notes to the accounts
Iconti
Note15
Intangible assets
Please complete thi5 note if the charityha5 any intangible assets
15.1 C05t or valuation
Research 8
de￿lopment
Patents and
trod8mat*s
Other
Totsl
At beginning of the year
Additions
Disposals
Revaluations
Transfers"
At end of the year
15.2 Amortlsatlon and Impalrments
'Ba51S
SLorRB
SLorRB
SLorRB
SLorRB
Straight Line
I'SL") or
Reducing
Ba18nce
Rate
Al b￿InnIng of the year
Disposals
Amortssation
Impairment
Trdnsfers.
At 8nd of year
15.3 Net book value
Nel book value at the beginning
of th8 year
Net book value at the 8nd of th8
year
15.4 k¢ounllng poll¢y
Please disclose the accounting policy forintsngibk fixedassets including.-
Reasons for¢hoosing amortisation rates
Polkle$ forthe re¢ognttlon of any ¢aplt81
development
CC17a (Excell
26
2010112023

15.S Impalrment
Thls year:
Please pmvide a description of the ewents 8nd
circumstanc85 thatled to the r6cognition orreversal of an
Impalmient loss.
L88t year:
Please provide a description of the events and
¢ir¢umstan¢es thatled to the ￿09￿¥tIOn or￿verSal olan
imp8impent loss.
15.6 Revaluatlon
If an accountingpolicy of rewaluation is adopted. please pmvide..
This year
Last year
the effective date of the revaluation
lhe name of Independent v?luer. If appllcable
the methods applied
the Carrylng amount tha¢ would have been re¢ognl$ed
had the assets been c8med under the costmodel.
15.7 other Ill$closure$
(i) If yourinlangible asset was acquired by way of glznt.
provide value on initial recognition andcarying amount
of the asset.
(li) Details of the c8rrying amounts of any int8ngible
assets to which the charity has restricted title or that are
pledged as se¢urlty forllabllltles.
(111) Please provlde the amount of eontra¢tual
commltments for the 8cqulsltlon of Intanglble assets.
(iv) State the amount of research anddevelopmont
expenditure ￿¢09n1$e￿ as expenditu￿ in the year.
(v) Please detail the headings in the SOFA which a
¢harge for amortlsatlon of Intanglble assets 1$ In¢luded.
(vi) Forany material intangible as50tSy please provid8 a
desGrlptlon, Its Carrylng amount and ony remalnlng
amortisation period.
Th8 Yr8nsf6rs' rokvis formovements b&tW88n fix8d assef cal￿017&8.
"Please inLlicate the rFEthodof deP￿CIatIon by deleting the ffjethod not applicable ISL straightline." R8=
r8ducing b8lanc8J. Also ple3s8 indicate th8 r8t8 of d8prec18tion.' forstt3ightlin8, whatis th8 8lltlCJP8t8d lif8
of th8 8SS8t (in y88rsl,' forr8ducing b818nc8, wh8tis th8 p8rc8nt8g8 8nnu81 r18duclion.
CC17a (Excell
27
2010112023

Section C
Notes to the accounts
Icontl
Note 16
Heritage assets
Please complele thls note If the charlly has herltage assets
16.1 Goneral dl8cIo8ur88 for all charltle8 holdlng he￿￿ge a88Ot8
This year
Lastyear
lil Explain the nature and scale of
h•rltag& a888t8 held.
lill Explain the policyfor the
acqul8ltlon, pr888ryatlon,
management and disposal of heritsge
8880ts.
16.2 C08t or valuatlon
Hèritagè aAgèt
Hèritayè
Hèritagè aggèt
Hèritay* aÈSèt
Total
At beginning of the year
Additions
Disposa15
Revaluations
Transfers.
At end of the ye8r
16.3 D8pr8clatlon and Impalrm8nts
'Basl8
I'SL l or
Reducing
Balance
Rate
At beginning of th8 y88r
Disposals
Depreciat￿￿
Impairment
Transfers.
At end of year
16.4 Net book value
N81 book value at the beglnnlng orth&
year
Nel book value 8t the end of the year
CC17a IExcell
28
2010112023

16.5 Impalrm8nt
Thls year
Please provide a description of the events and cyrcumstances
thattsd to the r6cognltloJ7 orreversalolan Impalrmont los&
Last year
Please pmvide a description of the events and cyrcumstances
thHtkd ￿ the re¢ognition orreversal ofan impdirmentloss
16.6 R8valuatlon
If an accounling poli¢yof waluation is odopled. please provide..
This ￿ar
Last year
the efle¢tive ddte of the revaluolyon
the narne of irjdependent valuer, if applicable
quallflcallons of Independent valuer
Ihe metljods app116dandslgnfficanl assumptlons
#ny signillcant limitatlons on tho valuation
16.7 Analysi5 of heritage assets by clas5 or group distinguishing those at cost and those at valvation
At valuAtltsn
At cost Group
Group A
Total
Carrying amount al the b&ginning of the
period
Addition8
Disposals
DepreCiat￿nI1rnpaI[rne￿t
Revaluation
Carrylng amount al the end of p8rlod
16.8 Heritage assets Iwhèrtr heritage assets are not recoignisèd on thè balance shetsti
This year
La$tyear
lil Explain the reason why heritage
assets hav8 not bo8n r8cognl8od on
the balance sheet.
1151 D88crlb8 tha 8lgt)Iflcan¢& and
nature of heritage assets.
11111 Dlsc1088 Informatlon that Is
helpful in a5ses5ing the value of
h8rltsg? assets.
Ilvl Explaln the rea80n why It18 not
practicable to obtain a valuation of
h•rltag& a888t8.
CC17a IExcell
29
2010112023

16.9 Five ￿ar summaryof heritsge 88$trt8 transactions
2015
2014
2013
2012
2011
Pur¢hases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total addltlons
Charge for impaimient
GrDUP A
Group B
Group C
Other
Total charye for impairment
Disposals
Group A- c8rying amount
Group B. carrying amount
Group C
Other
Total dl8PO8al8
CC17a IExcell
30
2010112023

Section C
Notes to the accounts
conl
Note 17
Investment assets
Pl885&complet8 thi5 nofeifthe ch•rityhBs anyin￿5￿Je1JtgSS8ts.
17.1 Fixgd 8$¥gts invostmgthts Iple•¥g providF ga¢h ¢l¥¥s of inv8¥tmontl
Caqh &c49h
Invest￿￿nt
pYtspÈrt
Soc
InvèstmÈhts
939.776
76
939,8S2
p8nod
Add.. addibons io ￿V8s￿O￿tSdUrn
PÈriod'
Les8.. disposals at catTring value
149.224
149.￿4
Les9." impaivments
d¢.. Reversal of lrnpJlmignls
AthlldBduetl.. tran>fer itvltsull in the
peyiod
Addlldeductl.. nei 98inlllosslon
r￿aluatIOn
¢atTring ltsirl value aignd of year
1.0￿.￿0
76
1,089.076
'P￿s@ spBcrfy additions rosuhing frorn
acquisitions through busi￿esS combinati¢Jns, if
Plea$enotelhatFalr Value IR thlscontextls theamo(mtYorwhkh an assetcouldbe exchaRgedbeQween kno￿l￿￿and
wMlingpartigs in tr•nsaclion. For trad8tlsgcuritig5, fair valueis sqcwityquot8don lfv
LondDyJ StockExch&ng8D&ity OfficialListor8qutYal8nt. For0th8r￿Sots wh8r8 th&r8is FJD rJtarkotpric8 trad8dfftark8¢
17.2 Please provlde a breakdown of Investments shown above agreelng wlth the balance sheet row 804
dlfferenllaung between those held atfalr value and thr•se held at cost kss Impalrnient.
Th1$ year..
Anatysis of invo¥tmor
Fairv4lue atyearen
Cog1 le¥¥ impainnpnt
Cs8h or cash •quivalBrts
sted inYesttnent$
Investment propert
$ock71 invg¥trn•nts
1.089.000
Othèr inY*Stm•ntg
76
1.089.076
tsrandtotsl IFalr vJlu• aty•ar•nd+Cos11•s$ ImpaSrment}
1,089.076
Last year..
Anaty¥is of inv88tmants
atyè3rÉnd
Cost loss
Cash or cash equlvAlents
Ust•d Snv•slrnenl$
Inv•stm8nt propBrtiBs
SoclAI investments
939.776
Other SD¥Q51rnenl$
Total
939.852
Grandtotsl IFalr value atyearend+C05t les$ Impalmietht}
939.852
20101121Y23

17.3 If your charity hdds investment properties, please Complete thp follLswing note..
Thls year
tr￿Stee$ are lamili8fwilh
Last year
The irusiee5 s￿ lan)ili8fwilh
lil Explain th8 rn•thods aThd %ignificantassurnptiDns in
dotsrmining th•fsirvslu8 otinvqstrn8nt prop8rtyh•ld byth
charity
expertise and judgetnenttD
assess ihefair value Of the
Chanvs Investrnents
expertise and judgetnenttD
assess ihefair value ¢1 ih
Charivs Investrnents
1111 Name or IM*pendentvAluer. If 4p￿￿¢8b1&. and relevant
qua1lflca￿OTh$
(illl Pro￿d8 dotalls of anyroslrlcfjans on th8 ablltyto rnalis
In￿St￿@￿t propArtyor on Iho r•mfttanc• of Incamo or
dlsposal procAods
Ilvl Exp￿1￿ anyeontractual obllgatlonsforthe purchatse,
stru¢tiOn or development of investment property orfor
repalrs. malntenance Qr enhancements
17.4 Please pmvlde a breakdown of cuvrent asset Investments, If appllcable, agreelng wlth the balance sheet.
Analysis of current asset investments
Last year
Ca9h or ¢8gh equivBlentg
Usted InvoslrneDIs
Inv•stm8nt propBrt￿s
Sock?1 inVests￿entS
Olhor Invo51rnenl
Total
17.5 Guarantees
This
Last
Please Pr￿￿de detaSl$and amount of anyguarantee rnadèto
or on behamola Ihlrd party
Narne of the ontttyor boneflttlng from Ihoso
guarantee5
PleÈge exp￿1￿ how the yuarnnttefurthers the chArW$ Alm$
32
2010112023

17.6 Con¢esslonary loan5
Dps¢rtpllon
ThisyearE
Lastyear£
AJhOuntof¢oncessiQmary ltsan9 madÈlMW
loans fft4ybedisclosedin aggregPte provided
doosnototsuroslgnNncint
Des¢rWlon
Lasty•3r£
Amounl of CQDce$$l￿ary loans recelved {Mwltlple
Loan balance from Antonyand Loretta ￿C￿l?
2,796
oYidedth4tsuchagweg4tion dvesnQtohsure
TLlt&l
2,798
Thi¥ ygar
No intergst payable, nofoThnal se¢utity
Pltsvided
L¥$t ￿r
No Intergst payable. nolorrnal se¢utityprovidg¢
Tem)sand condltlons eg lThtsrest rate. securlty
prO￿ded
ValuE of anyconce55ionaryloanswhich have
cornmitted but nottaken up atthe reporting
dats
mounts payabl¢ vAthln 1 year
Amounts payable atter mor*thJn 1 ygJr
ounts rocoivable ¥rithin 1 yqar
mounts recelvable aftermorethAn 1 year
17.7 Additional information
ar
Last
Ploase provlde Infomiatlon about the slgnmcance
ollnveslmenls iothe Charl1￿$f5nanclal poslllon
or performance eg. *mis and coDdlWon6 of loans
or tho us¢ of hèdglng to manage financSal rlsk.
For all Investment6 measured atfalr Valuè. the
ba61s lor determlnSng the value, Includlng any
dEsumptlons applled when Using a valuatlon
technIq￿e.
Vlhere a ¢harSty has wovlded financlal a5setsas
afomi of securfty. the ¢arrylng amount of the
flnan¢lal asset pledged as securltyand theterms
and ¢ondltlons relatlng to ft5 P￿age.
33
20101121Y23

Section C
Notes to the accounts
Icontl
Note 18
Stocks
Please complete thls note If the charlty holds anystock Items
18.1 Please stste the ¢arrylng amount of sto¢k and work In proyres$ analysed between
actfjvfjtles.
stock
Donated good$
Work in
progre5$
For
distribution
For resale
For
distribution
For r85ale
Charltable actlvltles..
Addedin period
Exp8ns6dln pwyod
Impaired
Closlng
Other trading activities=
OpenAng
Addedin period
Exp8nS6dln pwyod
Impaired
Closlng
Other..
Opening
Added in perlod
Expensedin period
Impalred
Closing
Total this year
Total previous year
This year
Last year
18.2 Pleas? specify the Carrying amount of
any stocks pledged as security for liabilities
CC17a IExcell
34
2010112023

Section C
Notes to the accounts
Icontl
Note 19
Debtors and prepayments
Ple8se complete this note if the charityhas any
deb¢ors orprepayments.
19.1 Analysls of debtors
Th1$ year
Last year
Trade debtors
Prepayments and accrued Income
Other debtors
1.415.0
73,281.0
74,696.0
76,211.6
76,211.6
Totsl
Please ￿mplete 19.2 where a materfal debtorls reooyerable more than a year after the reportlng date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
Thi5 year
Last year
Trade debtors
Prepayments and accmed income
Othar debtors
Total
CC17a IExTrll
35
2010112023

Section C
Notes to the accounts
Icontl
Note 20
Creditors and accruals
Please complete this note rfth8 charity ha5 any creditors or accruals.
20.1 Analysis of creditors
Amounts falling duo within
one year
This year
Last year
Amounts falling due after
more than one year
This year
Last year
Accruals for gran¢$ payable
Bank loans and overdrafts
656,223
656,221
Trade credltors
PayTnents received on account for contracts or
performance.related grant5
9.957
46
Accrua15 and deferred income
2,467
11,321
Taxation and social security
Other creditors
2,796
15,
289
56
Total
11,
20.2 Deferred income
Plgas• ¢ompl•te Ihis noto rfth• charily has d•fgrr•d incom•.
Thls
ar
Last
ar
Please explain the reasons why income is deferred.
Movementln defer￿d Income account
Thi5 year
Last year
Balanc8 at th8 Start of th8 reporting period
Amounts added in current period
Amounts r81easod to incom8 from pr8ViOU5 Periods
Balanc8 at th8 end of the reporting period
CC17a IExTrll
36
2010112023

Section C
Notes to the account5
Icontl
Note 21 Prov181ons for Ilabllltles and charges
Please complete Iljis Jjote if you have ifr7cluded 1fr7 charlty expendlture ajjyprovlslons. A provlslon Is made when the charlty
has o Ilabllltyoluttt*rtAln Ilmlng oramoujjl.
21.1 Movements In recognlsed provlslons and fundlng commltment durlng the perlod
Thls year
Lastyear
Balance at the start of the rgporting PQTiod
Amaunt8 addèd irl eurrènt pèriO(J
Amounts tharged agalnstthe provlslon In th• euYr•nt ￿rIOd
Unused amounts reversed durfng the perfod
Balance at the end of the reporting period
21.2 Plea￿ provide..
-a brlef descrlptlon of any obllgatlons on the balance
8h00t and tho OXF*¢tod amourt and timing of
resulting payments.,
Thls
ear
Last
-an Indltatlon of the untertalntl•s about tho amount
or t1￿ing ol those (wtflows.. anil
-the amount of any expected relmbursement, statlng
the ?tnount of any asset that has Ixen re¢ogni8ed for
that expected reimbursement.
Th1¥
oar
L•$t
ar
21.3 For any funding ¢ommth•nt ¢ha¢ i¥ noi
recognised a5 a liability or provision, provide details
of tommltment made, the tlme frame of that
commiiment, any perforrnance-related conditions and
dÈtslls of how the c(*￿mItment ¥Ylll be funded l%Ylth
ontracts for capilal 8xp8nditur8 spparatgty
Identlhedl.
21.4 Wh8ro yrhro¥tritt•d fvnd8 hov* b•6n d•¥ign¥t6d
to a fund commitment. please disc105e the nature of
ny amounts de$lgn•ted an(J the Ilkelytlmlng of thot
expendilure.
CC17a (Excell
37
2W0112023

Section C
Notes to the accounts
Icontl
Note 22 Other dlsclosures for debtors. credltors and other baslc flnanclal Instruments
Thls yoar
Last year
22.1 Please provide rnforrnation about the srgnificance of
flnanclal Instrum8nts leg. d8btors, ¢r8dltors, Investments
trtcl to the charity'5 fitbanGial p05ilion or pprfonnance. for
example, the terms and conditions of loans or the use of
hedglng to manage flnanclal rfsk.
ThTee properties with a value of
£537,OOL>have mortgages trf
£336,692att&chsd. rèp*yab16 16
y8&rs Irom now. One prop8rty with
a v8lue of£550,000 has a
t>rtgage of£219,52(13ttached.
repayable 7years from now.
Three PTwerties wth a value of
£435,()OOhave mortgages of
£336,691 att8chsd. rèpay&bl* 17
y$&rs from now. One prop8rty wrth a
vslue off £438.000 has & nTrortgag& or
£319,520 altached. ￿paY81￿ 8
years frorn now
22.2 If the Charity has provided financial a$5ets as a form ol
security, the carrwng atnount of the financial assets pledged
as security and the terms and conitions related to its pledge
should b& glvèn hèr8.
CC17a IExcell
38
2010112023

Section C
Notes to the accounts
Icontl
Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities
Where the charity has contingent liabililities, please ¢¢)mplete the following section unles5 the po$$ibility
of thelr oxl8t8nco Is romote.
This year
Description of It?m Including Its legal nature. Plpase
descrlbe any security provided in connectlon to tha
Estimate of financlal effect
Last year
Description of It8m Including Its legal nature. Please
describe any security provided in Connection to the
Estimate of financlal effect
23.2 Contlngont a88Ot8
Where the charlty has coTrtlng8nt assets, pleas0 complete the followlTrg 8OCtlon when thelr 8xl8t8n¢e Is
probable
This )*ar
Descrlptlon ot fjtom
E8tlmat8 of hnanclal effect
Last year
D8scrl
lon of rtem
E8tlmat8 of finan¢lal 6ff8Ct
23.4 oth8r dlsclosur68 for contlnget)t a8S8t8 andlor Ilabllltl8S
Please provide the following infomiation where practicable..
Th18 ￿ar
Last ytar
Explain any uncertaintie5 relating to the amount or
tlmlng of 8Ottlem8nt', and the pos8lblltyof any
reimbursement
Wh8r6 It18 not practlcal to make one or more of
these disc105ures, please state this fact
CC17a IExcell
39
2010112023

Scction C
Note5 to the aCCDunt5
Note 24
osh ot bank and In hand
Thls year
Last year
Short lorm cash inwstments {kn$ than 3 months maturfty dale)
Shortt8rm dopDsit*
Cash at ban* and on hand
Other
Total
993
24.310
¢¢17&{E￿￿1)
40
201011207d

Section C
Notes to the accounts
Icontl
Note 25
Fairvalue of assets and liabilities
Th18
ar
Last
ar
25.1 Pleasg prowde details ofthe charity's
èxpogurè to trèdit risk (thé rigk of intutTiny a loss
du• to a dèbtor not paylny what Is 0￿dI, Ilquldlty
rlsk Ithe rfsk of not belng able to meet short term
financial demands) and market (the risk that
the value of an investmentwill fall dueto changes
in the markgtl arising from finJnciJl instrurnfjnts to
whlch thè tharity is èxposéd atthè *nd of thé
r•portlng perlod and •xplAln how chavlty
manages those rls*s.
Risk is low, the tenants are paying on time,
there is 2 short2ge of residenbÈl properties in
Ihp region which tn¢ans tenants ran be
replaced In a tsrndyfashion.
Risk IS minim21 due Size of cash
babnceto meettina￿e paytnents
25.2 Please glve detalls of the amount of change
In the falr value of baslc financlal Instruments
(debtors. creditors. investrnents Isefr section 11,
FRS 102 SORPII rn¥33yred Jtfairvalu9 through
thq SoFAthat 1$ attrlbutablk io chahg8S In cfqdlt
None
Non
CC17a IExcell
41
2010112023

Section C
Notes to the accounts
Icontl
Note 26
Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts)
have occurred after thè ènd of the réporting périod but bèforè the accounts
are authorised which relate to conditions that arose after the end of the
This year
Last year
Pl•as8 provld• datalls of tha natura of th•
8v•nt
Provide an astimatè of th8 financial èffèct
of the event or a statement that such an
estimate cannot be made
CC17a (EX￿1)
42
2010112023

Eiiiiiiiiiii
Iiiiiiiiilli
111111111111
11111111111
111111111111
Elllllllllll

llllEIIIIIIIIIII
111111111111
111111111111
1111111111
11111111111
lliiiiiiiiiii£
111-

Section C
Notes to the accounts
Icontl
Noto 27
Charlty funds (cont)
27.3 Transf&rs ￿tWeen fund$
Thls
ar
Rèason for transfèr and wharè ondowmènt is eonvartèd to incomo,
le
al power for Its converslon
Amount
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
Un￿StrICted funds
Last
ar
Reason for transfer and where endowment is converted to income,
legal power for it5 conversion
Amount
Between unrestricted and
restricted funds
B8lwe8n endowm8nt and
restricted funds
Belween endowment and
unr8Strict8d funds
27.4 Designated funds
This
ar
Planned usè
Purpose of the designation
Amount
Last
Planned use
gar
Purpose of the designation
Amount
CC17a IExTrll
45
2010112023

SEciion C
Notes to the ateounls
conl
Note 28
Tran$8¢tion$ with tw¥too¥ and rol8¢*d partlO8
Iftha chartyhas any transactions with rolatsdparbos 1gth8rthaNJ trustsg expw￿0$ oxplainedin gvidaNJ¢gyJotss}
&fails ofsuch tr4nsactiOFJS shouldb8 pYovid8din this note. Ilth8r&ar8 rjo trans￿110￿5 tor8port, pl8&s&8ntor-Tru8"iyJ
fhgbox w"Fatsp'ifth8r*arp tran¥a¢tions lo rppor¢
28.1 Trustee remuneration and benefits
Thls year
Non8 of th8 trust8•8 bB8n paid any r•mun•ration or rec&N8d any othBrben•fits from an
omploymonl wfth IheSreharlly or a rekited entSly Urueor Falsel
In the perlodthe charlty haspald liustses remuneiatton andbeJ)ellts. Pleasegfve the amountof. andlegalauthojllylor.
anyremuneratlon oroiherbenefilspaldtoa tjvstee bytfvechartyoranylnslltutlon or¢ompanyconne¢tedwlth IL
Arnounts pald orbenefit value
Lfjgsl authority185
ordèr. governlng
document)
Redundancy
OthEr
TOTAL
Narne oftrustee
contrfbutlon
1058 of
offic•Vex
Please gfvedelallsofwhyremuneraiknn orother
employment beneffts werepald.
whe￿ ex gr&ri&paymefr)th4s been m&de to4 irttstee,
Pmvidean expl&l)￿￿ort￿r1hen￿￿ffe ofthepaymert.
Last ￿ar
Nono ofth8 trust￿¥ hav* blèn paid any r4mun*ratiOn Or r*CèNèd any oth*T￿n*￿ts from an
employment wfth t￿￿r¢ha￿tY ora reL7ted entlly ￿rue or Falsèl
n perlodtho ¢harltylJa$pald trustees remuneratron andbwyeflts Ploasegtre ¢lJe •moyntof. andA8g•lavthorltytsr.
anyremUneratI¢￿ or0fherll￿0fjtspa￿￿fo? trystoe bylhechartyoranylnsututlon Or¢¢vnpanyconn￿tQdwlth NL
Amounts pal¢J orbenefitvalue
L49al autharity189
ordèr. governlng
document)
ReTnunpTrtion
Redundan¢y
Other
TOTAL
ontributl
Narno oftrust¢e
loÈsol
offlc•V•x
Please glvedetallsofwhyremuneratlon orother
employmentbeneffts werepald.
whe￿ an ex grariapaymenthas been made to a irustee,
pmvldean explaJ)arion ofthenaiure ofthepaymem.
46
2010112￿23

28.2 Trustees. expenses
Ifthe charty haspaW trustsesexpenses forfLtMllllng ihetrdutles. detalls ofsuch trnnsactlonsshoLtldbewovldedltt thls
I￿te. IlthetrEatp no trans￿1￿0￿$ to￿￿0￿, pleaseenier'Tr￿"Ilj the box below. Ilthwe a￿ trans￿1￿0￿$ to￿￿0￿, please
enter"False".
No trustee expenses havo been In¢uThed (True orFalsel
Type of expen$o5 relmbursed
Th15 year
Last year
Travel
Subsi6ten¢*
Accotnmodation
Otherlplease speclfyl..
TOTAL
Please provide tht fiumbÈrof trustees rÈimbursed fortApenses orwh
had •xp•ns•8 pald bylho Charity
28.3 Tran8a¢tionl81 viith rolated ￿rtIeS
Please glve derallsofanytraJ)sa¢tloJ) undertaken by(oron behaMoQ the charty In whltharelatedparty has amateikl
lJ)terest, In¢ludlng where lunds havebeett heldas agentlwrelatedpatwes. Ilthere at*J)osuch trans￿1￿0￿$. please eJ)t
ue'ln iheboxwoWded.
This year
Th•r& havè bèèn no r4Lgtèd partytr*n*atstiO￿s in th4 r*POtting (Truè orF*ls*l
Amounts
YrrittBn o
durfng
r&porting
N8m• ofthè truSt4*
orrelatsd party
R•kntionship
D￿crIPtiOn tsf th•
transadlonls)
Pravi%ion for bad
debts al perlod end
nt
B8lAnc• at
perlod end
Antony Hodari111
Max MeFarquhAr121
Tru8tg8
Brotherof
Trust
LoaTr Croditor
Loan Oebtor
2795.9
2795.9
rtta
3800
3500
In rnlalion to th8lr&yJsactions &bov&, pl•&s&pFDvide th
f8rJn5 &rJd coyJditiDn5, includiyJsTany58Curity&FJdl￿￿￿tVr0
olayjypaymoyjtlcr￿S1￿￿atiOn) tO￿p￿¥1￿8L1lI1
58ttlern8nf.
1. Th5 ale￿l* I￿￿￿orn I￿et￿steetothe L*artyaThJtheieBre nD set
dal8s
2. InlprFsllreF
For&nY￿late￿￿art￿, pleasepft)vlde det&ils olttny
puhrantses >￿En orrece￿e￿.
No
47
20101121Y23

Last y•Ar
Thfjrg havg bggn no rfjiytgd p*ytr¥nsactiws in thfj rgportinu pgriod (Trug orF¥l891
Amount8
wrftten ofl
durin
rèportlng
pÈritsd
Narn8 of the truste•
orrelated party
R•￿￿0￿$hIP
De$criplion of th•
transactlonls}
Balanc• at
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48
2010112￿23

Section C
Notes to the accounts
{contl
Note 29
Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provide a proper understanding of the accounts. If there is insufficient room here. please add a
separate sheet.
CC17a (Excell
49
2010112023


## **Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

**Report to the trustees/ members of** 

J S & N Hodari Charitable Trust 

**On accounts for the year ended** 

5 April 2022 

**Charity** 327913 **no (if any)** 

**Set out on pages** 1-43 

(remember  to include the page numbers of additional sheets) 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** . 

## **Responsibilities and basis of report** 

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of  the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

**Signed:** 


**Date:** 22.2.23 

1 

**Oct 2018** 

**IER** 



**Name:** Adam Lee Caplan 

**Relevant** FCA **professional qualification(s) or body (if any):** 

**Address:** c/o FFT Reedham House, 31 King Street West, Manchester, M3 2PJ 

## **Section B                           Disclosure** 

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

2 

**Oct 2018** 

**IER** 



**Give here brief details of any items that the examiner wishes to disclose** . 

3 

**Oct 2018** 

**IER**