| Pages | ||||||
|---|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the director's | report) | 1 to 4 | |||
| Independent auditor's report to the |
trustees | 5to10 | ||||
| Consolidated statement offinancial |
activities | (including | income | |||
| and expenditure account) |
||||||
| Parent's balance sheet | 11a | |||||
| Consolidated balance sheet |
12 | |||||
| Statement ofcash flows | 13 | |||||
| Notes to the consolidated financial |
statements | 14to 25 |
| Reference | and administrative | and administrative | and administrative | details | ||
|---|---|---|---|---|---|---|
| Registered | charity | name | Beauland Limited |
|||
| Charity registration | number | 5113?4 | ||||
| Company | registration | number | 1540970 | |||
| Principal office and | registered | 309 Bury New Road | ||||
| office | Salford | |||||
| Manchester | ||||||
| M7 2YN | ||||||
| The trustees | ||||||
| M Neumann | ||||||
| H Neumann | ||||||
| H Roseman | ||||||
| J Bleier | ||||||
| Rde Lange | ||||||
| P Neumann | ||||||
| E Neumann | ||||||
| E Henry | ||||||
| Auditor | Haffner Hoff Ltd |
|||||
| Accountants | 8 statutory | auditor | ||||
| 2nd Floor - | Parkgates | |||||
| Bury New Road | ||||||
| Prestwich | ||||||
| Manchester | ||||||
| M25 OTL | ||||||
| Bankers | Santander | UK Plc | ||||
| BBAM | ||||||
| Bridle Road | ||||||
| Bootle | ||||||
| Merseyside | ||||||
| L304GB |
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| Note | funds f |
Totalfunds | Total funds F |
|||
| Income and endowments | ||||||
| Donations and legacies |
5 | 65,000 | 65,000 | |||
| Investment income |
6 | 1,020,011 | 1,020,011 | 874,012 | ||
| Total income | 1,085,011 | 1,085,011 | 874,012 | |||
| Expenditure | ||||||
| Expenditure on raising funds: |
||||||
| Investment management |
costs | 8 | 112,882 | 112,882 | 105,919 | |
| Expenditure on charitable |
activities | 9,10 | 732,434 | 732,434 | 363,464 | |
| Total expenditure | 845,316 | 845,316 | 469,383 | |||
| Net income | 239,695 | 239,695 | 404,629 | |||
| Other recognised gains |
and | losses | ||||
| Gains from revaluation of |
fixed | assets | 4,605,972 | 4,605,972 | ||
| Net movement in funds |
4,845,667 | 4,845,667 | 404,629 | |||
| Reconciliation offunds |
||||||
| Total funds brought forward |
13,799,199 | 13,799,199 | 13,394,570 | |||
| Total funds carried forward | 18,644,866 | 18,644,866 | 13,799,199 |
| Balance Shee 5April 2022 |
t | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Note | F | |||||
| Fixed assets | ||||||
| Investments | 16 | 16,146,670 | 12,846,341 | |||
| Current assets | ||||||
| Debtors | 18 | 335,467 | 320,667 | |||
| Cash at bank and | in | hand | 169,448 | 133,659 | ||
| 504,915 | 454,326 | |||||
| Creditors: amounts | falling due within one year | 19 | 359,241 | 263,137 | ||
| Net current assets/(liabilities) | 145,674 | 191,189 | ||||
| Total assets less | current liabilities | 16,292,344 | 13,037,530 | |||
| Creditors: amounts | falling due after more than | |||||
| one year | 20 | 1273750 | 1 423 750 | |||
| Net assets | 15,018,594 | 11,613,780 | ||||
| Funds ofthe charity | ||||||
| Unrestricted funds: |
||||||
| Revaluation | reserve | 5,991,949 | 2,826,970 | |||
| Other unrestricted | income funds | 9,026,645 | 8,786,808 | |||
| Total unrestricted | funds | 15,018,594 | 11,613,778 | |||
| Total charity funds | 21 | 15,01&,594 | 11,613,780 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | F | |||||
| Fixed assets | ||||||
| Investments | 16 | 19,637,532 | 14,814,340 | |||
| Current assets | ||||||
| Other Inventories | 18 | 65,515 | ||||
| Debtors Cash at bank and in |
hand | 19 | 172,282 270,686 |
182,474 261,346 |
||
| 442,968 | 509,335 | |||||
| Creditors: amounts | falling | due within one year | 20 | 161,884 | 175,726 | |
| Net current assets | 281,084 | 333,609 | ||||
| Total assets less current | liabilities | 19,918,616 | 15,147,949 | |||
| Creditors: amounts | falling | due after more than one year | 21 | (1,273,750) | (1,348,750) | |
| Net assets | 18,644,866 | 13,799,199 | ||||
| Funds ofthe charity | ||||||
| Unrestricted funds: |
||||||
| Revaluation reserve |
5,763,846 | 1,157,874 | ||||
| Other unrestricted | income funds | 12,881,020 | 12,641,325 | |||
| Total unrestricted funds |
18,644,866 | 13,799,199 | ||||
| Total charity funds | 22 | 18,644,866 | 13,799,199 |
| 2022 | 2021 | ||
|---|---|---|---|
| Cash flows from operating activities |
|||
| Net income | 239,695 | 404,629 | |
| Adjustments for: |
|||
| Dividends, interest and rents from investments Other interest receivable and similar income Accrued income |
(1,020,004) (7) (4,708) |
(873,922) (90) (16,101) |
|
| Changesin: | |||
| Other Inventories Trade and other debtors |
65,515 10,192 |
(65,515) 222,806 |
|
| Trade and other creditors | (10,030) | (202,591) | |
| Cash generated from operations |
(719,347) | (530,784) | |
| Interest paid Interest received |
893 7 |
(2,379) 90 |
|
| Net cash used in operating activities |
(718,447) | (533,073) | |
| Cash flows from investing activities |
|||
| Dividends, interest and rents from investments Purchases ofother investments |
1,020,004 (65,728) |
873,922 (1,325) |
|
| Net cash from investing activities |
954,276 | 872,597 | |
| Cash flows from financing activities |
|||
| Proceeds from borrowings Proceeds from loans from group undertakings |
(74,997) | (74,999) (180,761) |
|
| Net cash used in financing activities |
(74,997) | (255,760) | |
| Net increase in cash and cash equivalents Cash and cash equivalents at beginning |
ofyear | 160,832 261,346 |
83,764 177,582 |
| Cash and cash equivalents at end ofyear |
422,178 | 261,346 |
| Donations and legacies |
||||||
|---|---|---|---|---|---|---|
| Unrestricted | Total | Funds | Unrestricted | Total | Funds | |
| Funds | 2022 | Funds | 2021 | |||
| F | E | F | ||||
| Donations | ||||||
| Donations | 65,000 | 65,000 |
| Investment income |
||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| F | F | |||
| Syndicate surplus | 693,105 | 693,105 | 579,950 | 579,950 |
| Rent | 326,899 | 326,899 | 293,972 | 293,972 |
| Bank interest receivable | 7 | 7 | 90 | 90 |
| 1,020,011 | 1,020,011 | 874,012 | 874,012 |
| Parent | ||||||
|---|---|---|---|---|---|---|
| Investment | Properties | Other Investments | Total | |||
| Cost orValuation | ||||||
| At 6 April 2021 | 4,410,000 | 8,436,331 | 12,846,331 | |||
| Additions | ||||||
| Fair Value Movements | 3,705,950 | 3,705,950 | ||||
| Other Movements | -(405,621) | -(405,621) | ||||
| At 5April 2022 | 4,410,000 | 11,736,660 | 16,146,660 | |||
| Carrying amount | ||||||
| At 5April 2022 | 4,410,000 | 11,736,660 | 16,146,660 | |||
| At 5 April 2021 | 4,410,000 | 8,436,331 | 12,846,331 |
| Subsidiaries | Subsidiaries | ||||||
|---|---|---|---|---|---|---|---|
| Investment | Properties | Other Investments | Total | ||||
| Cost or Valuation | |||||||
| At 6 April 2021 | 80,000 | 1,888,009 | 1,968,009 | ||||
| Additions | 65,515 | 213 | 65,728 | ||||
| Fair Value Movements | 1,593,127 | 1,593,127 | |||||
| Other Movements | -(135,992) | -(135,992) | |||||
| At 5April 2022 | 145,515 | 3,345,357 | 3,490,872 | ||||
| Carrying amount | |||||||
| At 5April 2022 | 145,515 | 3,345,357 | 3,490,872 | ||||
| At 5 April 2021 | 80,000 | 1,888,009 | 1,968,009 | ||||
| Group | Total | ||||||
| Investment | Properties | Other Investments | Total | ||||
| Cost or Valuation | |||||||
| At 6 April 2021 | 4,490,000 | 10,324,340 | 14,814,340 | ||||
| Additions | 65,515 | 213 | 65,728 | ||||
| Fair Value Movements | 5,299,076 | 5,299,077 | |||||
| Other Movements | -(541,612) | -(541,613) | |||||
| At 5April 2022 | 4,555,515 | 15,082,017 | 19,637,532 | ||||
| Carrying amount | |||||||
| At 5April 2022 | 4,555,515 | 15,082,017 | 19,637,532 | ||||
| At 5 April 2021 | 4,490,000 | 10,324,340 | 14,814,340 |
| Investment | management cos |
ts | |||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| E | E | ||||
| Agents commission | 5,921 | 5,921 | 5,836 | 5,836 | |
| Repairs | 6,696 | 6,696 | 436 | 436 | |
| Insurance | 56,815 | 56,815 | 52,109 | 52,109 | |
| Professional | charges | 5,280 | 5,280 | 6,001 | 6,001 |
| Bank loan interest | 38,170 | 38,170 | 41,537 | 41,537 | |
| 112,882 | 112,882 | 105,919 | 105,919 |
| Expenditur | e on charitable a |
ctivities by fund type |
|||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| Charitable | activities | 714,552 | 714,552 | 349,100 | 349,100 |
| Support costs | 17,882 | 17,882 | 14,364 | 14,364 | |
| 732,434 | 732,434 | 363,464 | 363,464 |
| Expenditur | e on charitable a |
ctivities by ac |
tivity type | |||
|---|---|---|---|---|---|---|
| Grant | funding | Support | Total funds | Total fund | ||
| of | activities E |
costs | 2022 f |
2021 | ||
| Charitable | activities | 714,552 | 1,482 | 716,034 | 350,383 | |
| Governance | costs | 16,400 | 16,400 | 13,081 | ||
| 714,552 | 17,882 | 732,434 | 363,464 |
| Analysis | ofsupport costs | |||
|---|---|---|---|---|
| Analysis of |
||||
| support costs | ||||
| activity 1 |
Total 2022 | Total 2021 | ||
| F | ||||
| General | office | 1,482 | 1,482 | 1,283 |
| Analysis ofgrants | |||
|---|---|---|---|
| 2022 | 2021 | ||
| Grants to institutions | f, | E | |
| Asser Bishvil Foundation Beenstock Home Chai Institute Choimel Dalim |
20,000 | 13,000 1,000 500 |
|
| Aim Habonim Asos Chesed Care All Ltd |
10,400 11,000 10,000 |
||
| CMZ Rosecare Foundation Delman |
50,000 85,000 30,750 |
15,000 | |
| Format TTT Geffen |
15,000 30,000 |
3,000 | |
| Lev Chaim | 14,100 | ||
| United Talmudical Associates Yesamach Levav Kehal Charedim Trust Beis Aharon Trust |
Ltd | 115,000 30,000 |
110,000 70,000 50,000 30,000 |
| MH Chesed Charity Trust Keren Charity Ner Foundation |
10,000 2,000 31,000 |
20,000 10,000 |
|
| Parkwater Pesach Project Support The Charity Three Pillars Yemin Charitable Trust Ltd Zoreya Tzedokos Further grants (E10k |
15,000 95,000 12,000 19,000 30,000 25,000 54,302 |
26,600 | |
| 714,552 | 349,100 | ||
| Total grants | 714,552 | 349,100 |
| 2022 f |
2021 E |
||||||
|---|---|---|---|---|---|---|---|
| Fees | payable | for the audit of | the consolidated | financial statements | 6,050 | 5,500 | |
| Fees | payable | to | the charity's | auditor and its associates for other services: | |||
| Other | non-audit | services | 10,350 | 7,580 |
| Investment | Other | ||
|---|---|---|---|
| properties | investments | Total | |
| Cost or valuation | |||
| At 6 April 2021 | 4,490,000 | 10,324,340 | 14,814,340 |
| Additions | 65,515 | 213 | 65,728 |
| Fair value movements | 5,299,076 | 5,299,076 | |
| Other movements | (541,612) | (541,612) | |
| At 5April 2022 | 4,555,515 | 15,082,017 | 19,637,532 |
| Impairment | |||
| At 6April 2021 and 5April 2022 | |||
| Carrying amount |
|||
| At 5April 2022 | 4,555,515 | 15,082,017 | 19,637,532 |
| At 5 April 2021 | 4,490,000 | 10,324,340 | 14,814,340 |
| Subsidia | rie | s and |
other investm | ents | |||
|---|---|---|---|---|---|---|---|
| Percentage | |||||||
| Class of | ofshares | ||||||
| Registered | office | share | held | ||||
| Subsidiary | undertakings | ||||||
| Alcombe | Limited | 309 Bury New Road | Ordinary | 100 | |||
| Salford | |||||||
| Manchester | |||||||
| M7 2YN | |||||||
| Citeglen | Properties | Limited | 309 Bury New Road | Ordinary | 100 | ||
| Salford | |||||||
| Manchester | |||||||
| M7 2YN |
| Percentage | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Class of | ofshares | ||||||||
| Registered | office | share | held | ||||||
| Edlo Investments | Limited | 309 Bury New Road | Ordinary | 100 | |||||
| Salford | |||||||||
| Manchester | |||||||||
| M7 2YN | |||||||||
| The results | for subsidiaries | and other undertakings | are as | follows: | |||||
| Capital | and reserves | Profit/(loss) | for the year | ||||||
| 2022 | 2021 | 2022 | 2021 | ||||||
| F | |||||||||
| Subsidiary | undertakings | ||||||||
| Alcombe | Limited | 1,219,310 | 709,680 | 13,622 | 2 | ||||
| Citeglen Properties Edlo Investments |
Limited Limited |
1,021,356 1,385,615 |
779,693 696,058 |
(1,539) (12,226) |
374 (141) |
||||
| 18. | Stocks | ||||||||
| 2022 | 2021 | ||||||||
| F | |||||||||
| Other Inventories | 65,515 | ||||||||
| 19. | Debtors | ||||||||
| 2022 | 2021 | ||||||||
| E | F | ||||||||
| Other debtors | 172,282 | 182,474 |
| Creditors: amounts falli |
ng due within one year | ||
|---|---|---|---|
| 2022 | 2021 | ||
| F | |||
| Bank loans and overdraffs —secured Accruals and deferred income Social security and other taxes Other creditors |
75,004 72,613 14,267 |
75,001 76,428 23,529 768 |
|
| 161,884 | 175,726 |
| 2022 | 2021 |
|---|---|
| 1,273,750 | 1,348,750 |
| Unrestricted | funds | |||||
|---|---|---|---|---|---|---|
| At | Gains and | At | ||||
| 6 April 2021 | Income | Expenditure | losses | 5April 2022 | ||
| F | E | F | ||||
| General funds | 12,641,325 | 1,085,011 | (845,316) | 12,881,020 | ||
| Revaluation | reserve | 1,157,874 | 4,605,972 | 5,763,846 | ||
| 13,799,199 | 1,085,011 | (845,316) | 4,605,972 | 18,644,866 | ||
| At | Gains and | At | ||||
| 6 April 2020 | Income | Expenditure | losses | 5 April 2021 | ||
| E | E | E | f. | |||
| General funds | 12,236,696 | 874,012 | (469,383) | 12,641,325 | ||
| Revaluation | reserve | 1,157,874 | 1,157,874 | |||
| 13,394,570 | 874,012 | (469,383) | 13,799,199 |
| Analysis ofnet as | se | ts between funds | ||
|---|---|---|---|---|
| Unrestricted | Total Funds | |||
| Funds | 2022 | |||
| Investments | 19,637,532 | 19,637,532 | ||
| Current assets | 442,968 | 442,968 | ||
| Creditors less than | 1 | year | (161,884) | (161,884) |
| Creditors greater than | 1 year | (1,273,750) | (1,273,750) | |
| Net assets | 18,644,866 | 18,644,866 | ||
| Unrestricted | Total Funds | |||
| Funds | 2021 | |||
| E | ||||
| Investments | 27,660,681 | 27,660,681 | ||
| Current assets | 509,335 | 509,335 | ||
| Creditors less than | 1 | year | (175,726) | (175,726) |
| Creditors greater than | 1 year | (1,348,750) | (1,348,750) | |
| Net assets | 26,645,540 | 26,645,540 |
| Anal | ysis ofchang | es in net debt |
|||
|---|---|---|---|---|---|
| At | |||||
| At 6 Apr 2021 | Cash flows | 5Apr 2022 | |||
| E | E | f. | |||
| Cash | at bank and | in hand | 261,346 | 9,340 | 270,686 |
| Debt Debt |
due within one year due after one year |
(75,001) (1,348,750) |
(3) 75,000 |
(75,004) (1,273,750) |
|
| (1,162,405) | 84,337 | (1,078,068) |