2021-08-31-accounts

Trustees	Rabbi AJalfe	Rabbi AJalfe
	Rabbi 8 Cohen
	D Black	(Appointed	1 September
		2021)
Charity number	526444
Principal address	Broughton	Jewish Ceasel Fox Primary School
	Leigh Road
	Salford
	Lancashire
	England
	M7 4RT
Auditor	Lopian Gross Barnett &Co
	1st Floor Cloister House
	Riverside,	New Bailey Street
	Manchester
	M3 5FS
Solicitors	Kuit Steinart Levy LLP
	Kuits
	3St Mary's	Parsonage
	Manchester
	M3 2RD

		Page
Trustees' report		1-4
Independent auditor's	report	5-7
Statement offinancial	activities
Balance sheet
Statement ofcash flows		to
Notes to the financial	statements	11-19

				Unrestricted	Restricted	Total	Unrestricted	Restdcted	Total
				funds	funds		funds	funds
				2021	2021		2020	2020	2020
			Notes	6			5	6
Income and endowments			from:
Donations	and	legacies		1,218,379		1,218,379	758,302		758,302
Charitable	activities
Charitable	Income			41,316		41,316
Government	Grants			194,288		194,288
Investments				58		58	100		100
Other income				62,019		62,019	43,878		43,878
Total income				1,516,060		1,516,060	802,280		802,280
~E* dit
Charitable	activities			1,059,840	88,476	1,148,316	928,589	62,454	991,043
Net income/(expenditure)			for
the period/
Net movement		in funds		456,220	(88,476)	367,744	(126,309)	(62,454)	(188,763)
Fund balances		at 1 April 2020		332,240	1,804,268	2,136,508	458,549	1,866,722	2,325,271
Fund balances		at 31August
2021				788,460	1,715,792	2,504,252	332,240	1,804,268	2,136,508

			2021	2028
		Notes	f	f
Fixed assets
Tangible assets		12	1,951,542		2,040,018
Cunant assets
Debtors		13	3,475	3,652
Cash at bank and In	hand		573,485	108,412
			578,980	112,064
Creditors: amounts	faglng due within
one year		14	(24,250)	(15,574)
Net current assets			552,710		96,490
Total assets less current liabilities			2,504,252		2,136,508
Income funds
Restricted funds			1,715,792		1,804,268
Unresldcted funds			788,460		332,240
			2,504,252		2,136,508

				2021		2020
			Notes	8		2
Cash flaws from operating	activities
Cash generated from/(absorbed		by)	18
operations					465,015		(128,646)
Investing activities
Proceeds on disposal oftangible		fixed	assets			19,576
Investment income received				58		100
Net cash generated from investing
activities					58		19,676
Net cash used in financing	activities
Net increase/(decrease) In	cash and		cash
equivalents					465,073		(108,970)
Cash and cash equivalents	at beginning		of period		108,412		217,382
Cash and cash equivalents	at	end ofperiod			573,485		108,412

				Unrestricted	Unrestricted
				funds	funds
				2021	2020
					8
	Donations	and gifts		653,103	94,433
	Legacies	receivable		562,091	627,109
	Meals			3,185	36,760
				1,218,379	758,302
4	Charitable		activities
				Chadtable	2020
				Income
				2021
				8
	Performance		related grants	41,316

	Performance	related	grants
5	Government	Grants

					Unrestricted	Total
					funds
					2021f	2020
Coronavirus	Job	Retention	Scheme	income	194,288

		Unrestricted	Unrestricted
		funds	funds
		2021	2020
		6
interest	receivable	58	100

		Unrestricted	Unrestricted
		funda	funds
		2021	2020
			F
Other income		5,760
Gift Aid	Income	21,670	20,395
Nursery	Rental Income	34,589	23,483
		62,019	43,878

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds	2021	funds	funds	2020
				2021	2021		2020	2020
					8		8
Staff costs				964,277		964,277	814,140		814,140
Depreciation	and
impairment					88,476	88,476		62,454	62,454
Food				631		631	68,232		68,232
Property Repair and
Maintenance				28,532		28,532	3,611		3,611
Insurance				3,602		3,602	5,528		5,528
Travel				153		153	3,289		3,289
Postage, stationery		and
advertising				455		455	415		415
Educational	requisites		and
equipment				8,377		8,377	14,103		14,103
Professional	subscriptions			1,580		1,580
Charitable Donations				24,238		24,238
Bank charges				429		429	341		341
Bad and Doubtful debts							8,683		8,683
Sundry expenses				4,870		4,870	1,650		1,650
				1,037,144	88,476	1,125,620	919,992	62,454	982,446
Share ofgovernance			costs
(see note 9)				22,696		22,696	8,597		8,597
				1,059,840	88,476	1,148,316	928,589	62,454	991,043
Analysis by	fund
Unrestricted	funds			1,059,840		1,059,840	928,589		928,589
Restricted funds					88,476	88,476		62,454	62,454
				1,059,840	88,476	1,148,316	928,589	62,454	991,043

Support	costs
		Support	Governance	2021Support costs	Governance	2020
		costs	costs		costs
		8	K	6	5	5
Audit fees			12,000	12,000	5,400	5,400
Legal and	professional		10,696	10,696	3,197	3,197
			22,696	22,696	8,597	8,597
Analysed	between
Charitable	activities		22,696	22,696	8,597	8,597

The average monthly number ofemployees during th	e period was:
	2021	2020
	Number	Number
	48	51
Employment costs	2021f	2020 6
Wages and salaries	891,591	757,125
Social security costs	57,446	45,161
Other pension costs	15,240	11,854
	964,277	814,'l40

12	Tangible fixed assets	Tangible fixed assets
							Freehold land	Fixtures and	Total
							and buildings	fittings
	Cost
	At 1 April 2020						2,498,150	118,384	2,616,534
	At 31 August 2021						2,498,150	118,384	2,616,534
	Depreciation and impairment
	At 1 April 2020						458,132	118,384	576,516
	Depreciation charged	in	the period				88,476		88,476
	At 31August 2021						546,608	118,384	664,992
	Carrying amount
	At 31August 2021						1,951,542		1,951,542
	At 31 March 2020						2,040,018		2,040,018
13	Debtors
	Amounts falling due	within one		year:				2021f	2020f
	Other debtors							3,475	3,652
14	Creditors: amounts	falling due		within	one year
								2021f	2020f
	Other taxation and social security							9,173
	Other creditors							3,077	10,174
	Accruals and deferred	income						12,000	5,400
								24,250	15,574
15	Analysis ofnet assets		between	funds
			Unrestncted		Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2021 f	2021 f	2021 f	2020 F	2020 f	2020f
	Fund balances at 31
	August 2021 are
	represented by:
	Tangible assets		235,750		1,715,792	1,951,542	235,750	1,804,268	2,040,018
	Current assets/(liabilities)		552,710			552,710	96,490		96,490
			788,480		1,715,792	2,504,252	332,240	1,804,268	2,136,508

18	Cash generated from	operations	operations					2021	2020
									6
	Surplus/(deficit) for the	period						367,744	(188,763)
	Adjustments for:
	Investment income recognised		in statement			offinancial	activities	(58)	(100)
	Depreciation and impairment oftangible				fixed assets			88,476	62,454
	Movements in working	capital:
	Decrease/(increase) in	debtors						177	(3,652)
	Increase in creditors							8,676	15,574
	Cash generated from/(absorbed			by) operations				465,015	(114,487)
19	Analysis ofchanges	in net funds
	The Charity had no debt during		the	year.