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|||||||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|||
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|||||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|
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|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|
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||||||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|
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|||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|
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|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|
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|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|
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|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|
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|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|
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|||||||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|
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||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|
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|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||||
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||||||||||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|
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|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|
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|2022|2021|
|---|---|
|1,273,750|1,348,750|
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|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|
##
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|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)|
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