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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|
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|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||||
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||||||||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|
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|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|
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|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|
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|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|
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|Donations
and legacies|||||
|---|---|---|---|---|
||Unrestricted|Total Funds|Unrestricted|Total Funds|
||Funds|2023|Funds|2022|
||F||||
|Donations|||||
|Donations|300,950|300,950|65,000|65,000|
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|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|
||||Parent||||
|---|---|---|---|---|---|---|
||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|
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|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|
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|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|
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|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|
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|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||||
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|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)|
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|2023|2022|
|---|---|
||E|
|149,478|172,282|
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||||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|
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||||f||
|Bank|loans|and|overdrafts|-secured|1,198,750|1,273,750|
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|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|
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|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)|
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|||||2023|2022|
|---|---|---|---|---|---|
|Birch|Park|investments|Limited|10,000|10,000|
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