2023-04-05-accounts - Beauland Limited

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						Pages
Trustees' annual report (incorporating the director's				report)		1 to 4
independent	auditor's report to the	trustees				5to 10
Consolidated	statement offinancial	activities	(including		income
and expenditure account)
Consolidated	balance sheet					12
Statement of	cash flows					13
Notes to the	consolidated financial	statements				14to 24

Registered	charity	name	name	Beauland	Limited	Limited
Charity registration		number		511374
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
				R de 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 Pic
				BBAM
				Bridle Road
				Bootle
				Merseyside
				L304GB

							2023	2023	2022
							Unrestricted
							funds	Total funds	Total funds
						Note			E
Income and	endowments
Donations and		legacies				5	300,950	300,950	65,000
Investment	income					6	1,117,842	1,117,842	1,020,011
Total income							1,418,792	1,418,792	1,085,011
Expenditure
Expenditure	on	raising funds:
Investment		management			costs	8	143,107	143,107	112,882
Expenditure	on	charitable		activities		9,10	907,131	907,131	732,434
Tota I expenditure							1,050,238	1,050,238	845,316
Net income							368,554	368,554	239,695
Other recognised			gains	and	losses
Gains from	revaluation of			fixed	assets				4,605,972
Net movement		in	funds				368,554	368,554	4,845,667
Reconciliation		of	funds
Total funds	brought		forward				18,644,866	18,644,866	13,799,199
Total funds	carried forward						19,013,420	19,013,420	18,644,866

Balance Sheet 5 April 2023
						2023	2022
					Note	f.	E
Fixed assets
Investments					16	16,221,900	16,146,660
Current assets
Debtors					18	428,970	335,467
Cash at bank and	in	hand				140,040	169,448
						569,010	504,915
Creditors: amounts		falling		due within one year	19	315,596	359,241
Net current assets/(liabilities)						253,414	145,674
Total assets less	current			liabilities		16,475,314	16,292,344
Creditors: amounts		falling		due after more than
one year					20	1,198,750	1,273,750
Net assets						15,276„564	15,018,594
Funds ofthe charity
Unrestricted funds:
Revaluation	reserve					5,991,949	5,991,949
Other unrestricted			income funds			9,284,615	9,026,643
Total unrestricted	funds					15,276,564	15,018,592
Total charity funds					21	15,276,564	15,018,592

Consolidated 5 April 2023	B	ala	nce	Sheet
						2023	2022
					Note	f	E
Fixed assets
Investments					16	19,818,390	19,637,532
Current assets
Debtors					18	149,478	172,282
Cash at bank and	in	hand				416,378	270,686
						565,856	442,968
Creditors: amounts		falling		due within one year	19	172,076	161,884
Net current assets						393,780	281,084
Total assets less	current			liabilities		20,212,170	19,918,616
Creditors: amounts		falling		due after more than one year	20	(1,198,750)	(1,273,750)
Net assets						19,013,420	18,644,866
Funds ofthe charity
Unrestricted funds:
Revaluation	reserve					8,590,816	8,590,816
Other unrestricted			income funds			10,422,604	10,054,050
Total unrestricted		funds				19,013,420	18,644,866
Total charity funds					21	19,013,420	18,644,866

Year ended 5	April 20		23
					2023	2022
					f	E
Cash flows from	operating		activities
Net income					368,554	239,695
Adjustments for:
Dividends, interest and rents from investments					(1,116,696)	(1,020,004)
Other interest receivable and similar income					(1,146)	(7)
Accrued income					(544)	(4,708)
Changesin:
Other Inventories						65,515
Trade and other	debtors				22,804	10,192
Trade and other	creditors				2,108	(10,030)
Cash generated	from operations				(724,920)	(719,347)
Interest paid						893
Interest received					1,146	7
Net cash used in	operating		activities		(723,774)	(718,447)
Cash flows from	investing		activities
Dividends, interest and rents from investments					935,838	868,512
Purchases of other investments						(65,728)
Net cash from investing activities					935,838	802,784
Cash flows from	financing		activities
Proceeds from borrowings					(66,372)	(74,997)
Net cash used in	financing	activities			(66,372)	(74,997)
Net increase in	cash and	cash equivalents			145,692	9,340
Cash and cash equivalents			at beginning	ofyear	270,686	261,346
Cash and cash equivalents			at end ofyear		416,378	270,686

Donations and legacies
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	F
Donations
Donations	300,950	300,950	65,000	65,000

Investment	income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		E			E
Syndicate	surplus	776,474	776,474	693,105	693,105
Rent		340,222	340,222	326,899	326,899
Bank interest receivable		1,146	1,146	7	7
		1,117,842	1,117,842	1,020,011	1,020,011


	Investment	Properties		Other Investments	Total
Cost or Valuation
At 6 April 2022			4,410,000	11,736,660	16,146,660
Additions
Fair Value Movements				538,438	538,438
Other Movements				-(463,198)	-(463,198)
At 5 April 2023			4,410,000	11,811,900	16,221,900
Carrying amount
At 5April 2023			4,410,000	11,811,900	16,221,900
At 5 April 2022			4,410,000	11,736,660	16,146,660

					Subsidiaries
	Investment	Properties					Other Investments	Total
Cost or Valuation
At 6 April 2022						145,515	3,345,357	3,490,872
Additions
Fair Value Movements							238,036	238,036
Other Movements							-(132,418)	-(132,418)
At 5 April 2023						145,515		3,596,490
Carrying amount
At 5 April 2023						145,515	3,450,975	3,596,490
At 5 April 2022						145,515	33,345,357	3,490,872
					Group Total
			Investment	Properties			Other Investments	Total
Cost or Valuation
At 6 April 2022						4,555,515	15,082,017	19,637,532
Additions
Fair Value Movements							776,474	776,474
Other Movements							-595,616	-595,616
At 5 April 2023						4,555,515	15,262,875	19,818,390
Carrying amount
At 5April 2023						4,555,515	15,262,875	19,818,390
At 5 April 2022						4,490,000	10,324,340	14,814,340

Investment	management cos	ts
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		E	E	E	E
Agents commission		6,322	6,322	5,921	5,921
Repairs		880	880	6,696	6,696
insurance		63,888	63,888	56,815	56,815
Professional	charges	6,720	6,720	5,280	5,280
Bank loan interest		65,297	65,297	38,170	38,170
		143,107	143,107	112,882	112,882

Expenditur	e on charitable ac	tivities by fund type
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		E		F
Charitable	activities	889,350	889,350	714,552	714,552
Support costs		17,781	17,781	17,882	17,882
		907,131	907,131	732,434	732,434

Expenditure	on charitable a	ctivities by act	ivity type
		Grant	funding	Support	Total funds	Total fund
		of	activities	costs	2023	2022
			E		F	E
Charitable	activities		889,350	614	889,964	716,034
Governance	costs			17,167	17,167	16,400
			889,350	17,781	907,131	732,434

E6,673 a Analysis	ttributable to the subsidiari ofsupport costs	es and 211,109which is attributable	to the charity	.
		Analysis of
		support costs
		activity 1	Total 2023	Total 2022
		E		E
General	office	613	613	1,482

Yea	r ended 5 April 2023
12.	Analysis of grants
		2023	2022
		E
	Grants to institutions
	Aim Habonim	15,000	10,400
	Asser Bishvil Foundation	30,000	20,000
	Asos Chesed	23,350	11,000
	Baderech Kovoid	10,000
	Beis Aharon Trust	25,000	30,000
	Care All Ltd		10,000
	CMZ	25,000	50,000
	Daas Kedoshim Foundation	10,000
	Delman	35,000	30,750
	Format	15,500	15,000
	Geffen	36,200	30,000
	Keren Eretz Yisroel	20,500
	Lev Chaim	9,000	14,100
	Low Cost Living Ner Foundation	75,000 35,000	31,000
	New Girls School	17,150
	Parkwater		15,000
	Pesach Project Rosecare Support The Charity Three Pillars Yemin Charitable Trust Ltd	250,000 52,350 1,000 11,500 35,000	95,000 85,000 12,000 19,000 30,000
	Yesamach Levav	100,000	115,000
	Zoreiya Tzedokos Further grants &210k	57,800	25,000 66,302
		889,350	714,552
	Total grants	889,350	714,552

						2023	2022
							F
Fees	payable	for the audit of		the consolidated	financial statements	6,400	6,050
Fees Other	payable to non-audit		the charity's services	auditor and its associates for other services:		9,592	10,350

Investments
	Investment	Other
	properties	investments	Total
	E
Cost or valuation
At 6 April 2022	4,555,515	15,082,017	19,637,532
Additions
Fair value movements		776,475	776,475
Other movements		(595,617)	(595,617)
At 5April 2023	4,555,515	15,262,875	19,818,390
Impairment
At 6 April 2022 and 5 April 2023
Carrying amount
At 5April 2023	4,555,515	15,262,875	19,818,390
At 5 April 2022	4,555,515	15,082,017	19,637,532

Subsidiar	ies	and	other investme	nts
							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
Edlo Investments			Limited	309 Bury New Road		Ordinary	100
				Salford
				Manchester
				M7 2YN

The results for subsidiaries	The results for subsidiaries	and other undertakings are as follows:	and other undertakings are as follows:
		Capital and reserves		Profit/(loss)	for the year
		2023	2022	2023	2022
			E
Subsidiary undertakings
Alcombe Limited		1,221,284	1,219,310	1,973	13,622
Citeglen Properties	Limited	1,033,390	1,021,356	12,034	(1,539)
Edlo Investments	Limited	1,416,178	1,385,615	30,563	(12,226)

2023	2022
	E
149,478	172,282

			2023	2022
Bank loans and overdrafts		-secured	83,632	75,004
Accruals and deferred	income		72,069	72,613
Other creditors			16,375	14,267
			172,076	161,884

					2023	2022
					f
Bank	loans	and	overdrafts	-secured	1,198,750	1,273,750

Unrestri	cted	funds
			At			Gains and	At
			6 April 2022	Income	Expenditure	losses	5 April 2023
			F	E		E	E
General	funds		10,054,050	1,418,792	(1,050,238)		10,422,604
Revaluation		reserve	8,590,816				8,590,816
			18,644,866	1,418,792	(1,050,238)		19,013,420
			At			Gains and	At
			6 April 2021	Income	Expenditure	losses	5 April 2022
			F	E	E	E
General	funds		9,814,355	1,085,011	(845,316)		10,054,050
Revaluation		reserve	3,984,844			4,605,972	8,590,816
			13,799,199	1,085,011	(845,316)	4,605,972	18,644,866

Analysis of net as	se	ts between funds
			Unrestricted	Total Funds
			Funds	2023
			E
Investments			19,818,390	19,818,390
Current assets			565,856	565,856
Creditors less than	1	year	(172,076)	(172,076)
Creditors greater than		1 year	(1,198,750)	(1,198,750)
Net assets			19,013,420	19,013,420
			Unrestricted	Total Funds
			Funds	2022
			F
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

Analy	sis ofchang	es in net debt
					At
			At 6 Apr 2022	Cash flows	5Apr 2023
				E
Cash	at bank and	in hand	270,686	145,692	416,378
Debt	due within one year		(75,004)	(8,628)	(83,632)
Debt	due after one	year	(1,273,750)	75,000	(1,198,750)
			(1,078,068)	212,064	(866,004)

				2023	2022
Birch	Park	investments	Limited	10,000	10,000