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COMPANY REGISTRATION NUMBER: 04117057
CHARITY REGISTRATION NUMBER: 1086655

BAER HATORA LTD

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

BAER HATORA LTD

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

| Page

Trustees' annual report (incorporating the director's report) | 1

Independent examiner's report to the trustees | 4

Statement of financial activities (including income and expenditure account) | 5

Statement of financial position | 6

Statement of cash flows | 7

Notes to the financial statements | 8

BAER HATORA LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .
Reference and administrative details

Registered charity name | BAER HATORA LTD

Charity registration number | 1086655

Company registration number | 04117057

Principal office and registered | 22 Bewick Road
office | Gateshead
| Tyne & Wear
| NE8 1DP

The trustees

| Mr J Kohn |
| Mr J Z Schleider |
| Mr L Spitzer |

Independent examiner | C Frenkel FCCA
| 158 Cromwell Road
| Salford
| M6 6DE

Structure, governance and management
Baer Hatora Ltd is a company limited by guarantee incorporated on 29th November 2000 and is governed by its memorandum and articles of association. The Trustees in office throughout the year were Mr J Kohn , Mr J Z Schleider and Mr L Spitzer . All trustees were also directors for the purpose of company law. The Directors/Trustees are responsible for the governance of the organisation and are active in all operational aspects of strategic management. Major policy decisions are decided at full Directors/Trustees meetings.
Objectives and activities
The objects of the charity are:
- the advancement of the Orthodox Jewish Religion
- the advancement of education according to the tenets of the Orthodox Jewish Faith- the advancement of such other charitable purposes as are for the benefit of the public according to the laws of England and Wales, including but not by way of limitation through the provision of both in-house and outward-bound training and life-skills courses for young people in first aid, communications skill, life-saving, outdoor pursuits and such other recreational and leisure-time activities and learning opportunities as the trustees shall from time to time determine, with the object of developing the capacity and capabilities of young people and assisting them to grow to full maturity and participate in society as responsible individuals.
- to promote action for the relief directly or indirectly of poverty among children, families and older people.
The policy of the charity is to provide the support irrespective of the ability of the beneficiaries to contribute towards the charitable services provided.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
We are pleased to report that our students have continued to attain a high standard in their studies with many progressing to higher education and prestigious positions within the workplace.
The refurbishment project was initiated in response to the feedback received from students and a comprehensive assessment of the dormitory facilities. Recognising the importance of providing a comfortable and supportive living space, the college administration allocated resources and collaborated with contractors to execute the refurbishment plan.
The refurbishment project encompassed various aspects of dormitory facilities, including: Infrastructure Upgrades:
Repairs and maintenance of structural elements.
Installation of new flooring and ceiling materials.
Upgrading electrical and plumbing systems for safety and efficiency.
Furniture and Furnishings:
Replacement of outdated furniture with modern, ergonomic alternatives. Addition of study desks, chairs, and storage solutions to optimise space.
Common Areas:
Renovation of common areas such as lounges and kitchens.
Provision of recreational facilities to encourage social interaction and community building.
Security and Safety Measures:
Installation of updated security systems, including surveillance cameras. Implementation of safety protocols and emergency response mechanisms.
The charity has continued to help necessitous students pursue their studies by means of scholarships and grants.
Financial review
The charity received £748,760 in income (2024 - £658,840) during the year and paid out £718,378 to further the charity's objectives. Fundraising costs in year totalled £20,314. There was an overall net
surplus of resources during the year amounting to £5,815 (2023 - £3,755).
The principal source of fundraising is donations from grants and discretionary donations from donors which have increased by 7.9% to £645,242. The trustees would like to record their appreciation for all the financial support received from benefactors during the course of the year.
Total charity funds carried forward is £191,525 (2024 - £185,710) split up between restricted funds of £50,771 (2024 - £51,977) and unrestricted funds of £140,754 (2024 - £133,733. Restricted funds comprise of tangible fixed assets of £50,771.
Reserves policy
The trustees retain reserves as necessary and where appropriate consolidate funds in order to enable the charity to meet future needs or to make more substantial grants which they feel to be appropriate. A minimum of £3,000 in reserves is always maintained.
The trustees' annual report and the strategic report were approved on 5 December 2025 and signed on behalf of the board of trustees by:

Mr J Kohn
Trustee

BAER HATORA LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of BAER HATORA LTD

Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of BAER HATORA LTD ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of 'named body' which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C Frenkel FCCA Independent Examiner
158 Cromwell Road Salford M6 6DE
5 December 2025

BAER HATORA LTD

Company Limited by Guarantee

Statement of Financial Activities
(including income and expenditure account)

Year ended 31 March 2025

| 2025 | 2024
| Unrestricted funds | Restricted funds | Total funds | Total funds
Note | £ | £ | £ | £

Income and endowments

Donations and legacies | 5 | 518,192 | 127,050 | 645,242 | 598,069
Charitable activities | 6 | 102,842 | – | 102,842 | 59,414
Investment income | 7 | 676 | – | 676 | 1,357
| --------- | --------- | --------- | ---------
Total income | 621,710 | 127,050 | 748,760 | 658,840
| --------- | --------- | --------- | ---------

Expenditure
Expenditure on raising funds:

| Costs of raising donations and legacies | 8 | 24,567 | – | 24,567 | 20,314
Expenditure on charitable activities | 9,10 | 590,122 | 128,256 | 718,378 | 634,771
| --------- | --------- | --------- | ---------
Total expenditure | 614,689 | 128,256 | 742,945 | 655,085
| --------- | --------- | --------- | ---------

| --------- | --------- | --------- | ---------
Net income and net movement in funds | 7,021 | ( 1,206) | 5,815 | 3,755
| --------- | --------- | --------- | ---------

Reconciliation of funds

Total funds brought forward | 133,733 | 51,977 | 185,710 | 181,955
| --------- | --------- | --------- | ---------
Total funds carried forward | 140,754 | 50,771 | 191,525 | 185,710
| --------- | --------- | --------- | ---------

The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

BAER HATORA LTD

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible fixed assets | 16 | 216,046 | 232,717

Current assets

Cash at bank and in hand | 30,497 | 26,919

Creditors: amounts falling due within one year | 17 | 55,018 | 73,926
| -------- | --------
Net current liabilities | 24,521 | 47,007
| --------- | ---------
Total assets less current liabilities | 191,525 | 185,710
| --------- | ---------
Net assets | 191,525 | 185,710
| --------- | ---------

Funds of the charity

Restricted funds | 50,771 | 51,977
Unrestricted funds | 140,754 | 133,733
|  | --------- | ---------
Total charity funds | 20 | 191,525 | 185,710
|  | --------- | ---------

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 5 December 2025 , and are signed on behalf of the board by:

Mr J Kohn
Trustee

BAER HATORA LTD

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

| 2025 | 2024
| £ | £

Cash flows from operating activities

Net income | 5,815 | 3,755

Adjustments for: |  |
Depreciation of tangible fixed assets | 16,671 | 19,803
Government grant income | ( 112,050) | ( 81,932)
Other interest receivable and similar income | ( 676) | ( 1,357)
Interest payable and similar charges | 866 | 820
Accrued expenses | – | 1,800

Changes in: |  |
Trade and other debtors | – | 5,409
Trade and other creditors | ( 18,908) | 15,109
| --------- | --------
Cash generated from operations | ( 108,282) | ( 36,593)

Interest paid | ( 866) | ( 820)
Interest received | 676 | 1,357
| --------- | --------
Net cash used in operating activities | ( 108,472) | ( 36,056)
| --------- | --------

Cash flows from investing activities

Purchase of tangible assets | – | ( 76,573)
| --------- | --------
Net cash used in investing activities | – | ( 76,573)
| --------- | --------

Cash flows from financing activities

Government grant income | 112,050 | 81,932
| --------- | --------
Net cash from financing activities | 112,050 | 81,932
| --------- | --------

Net increase/(decrease) in cash and cash equivalents | 3,578 | ( 30,697)
Cash and cash equivalents at beginning of year | 26,919 | 57,616
| -------- | --------
Cash and cash equivalents at end of year | 30,497 | 26,919
| -------- | --------

BAER HATORA LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 22 Bewick Road, Gateshead, Tyne & Wear, NE8 1DP.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 4% straight line
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The organisation is a charitable company limited by guarantee, in the event of the company being wound up members are required to contribute an amount not exceeding £1.
5. Donations and legacies

|  | Unrestricted Funds | Restricted Funds | Total Funds 2025
|  | £ | £ | £

Donations

| Donations | 518,192 | 15,000 | 533,192

Grants

| Government grant income | – | 112,050 | 112,050
|  | --------- | --------- | ---------
|  | 518,192 | 127,050 | 645,242
|  | --------- | --------- | ---------

|  | Unrestricted Funds | Restricted Funds | Total Funds 2024
|  | £ | £ | £

Donations

| Donations | 466,137 | 50,000 | 516,137

Grants

| Government grant income | – | 81,932 | 81,932
|  | --------- | --------- | ---------
|  | 466,137 | 131,932 | 598,069
|  | --------- | --------- | ---------

6. Charitable activities

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £
| Income from charitable activities | 102,842 | 102,842 | 59,414 | 59,414
|  | --------- | --------- | -------- | --------

7. Investment income

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £
| Bank interest receivable | 676 | 676 | 1,357 | 1,357
|  | ---- | ---- | ------- | -------

8. Costs of raising donations and legacies

|  | Unrestricted Funds | Total Funds 2025 | Unrestricted Funds | Total Funds 2024
|  | £ | £ | £ | £
| Costs of raising donations and legacies - Donations | 24,567 | 24,567 | 20,314 | 20,314
|  | -------- | -------- | -------- | --------

9. Expenditure on charitable activities by fund type

|  | Unrestricted Funds | Restricted Funds | Total Funds 2025
|  | £ | £ | £
| Direct charitable activities | 544,737 | 113,256 | 657,993
| Support costs | 45,385 | 15,000 | 60,385
|  | --------- | --------- | ---------
|  | 590,122 | 128,256 | 718,378
|  | --------- | --------- | ---------

|  | Unrestricted Funds | Restricted Funds | Total Funds 2024
|  | £ | £ | £
| Direct charitable activities | 466,479 | 112,152 | 578,631
| Support costs | 38,337 | 17,803 | 56,140
|  | --------- | --------- | ---------
|  | 504,816 | 129,955 | 634,771
|  | --------- | --------- | ---------

10. Expenditure on charitable activities by activity type

| Activities undertaken directly | Support costs | Total funds 2025 | Total fund 2024
| £ | £ | £ | £
| Direct charitable activities | 657,993 | 58,435 | 716,428 | 632,794
| Governance costs | – | 1,950 | 1,950 | 1,977
|  | --------- | -------- | --------- | ---------
|  | 657,993 | 60,385 | 718,378 | 634,771
|  | --------- | -------- | --------- | ---------

11. Analysis of support costs

| Analysis of support costs | Total 2025 | Total 2024
| £ | £ | £
| Communications and IT | 2,907 | 2,907 | 3,223
| General office | 7,825 | 7,825 | 6,801
| Finance costs | 866 | 866 | 820
| Governance costs | 1,950 | 1,950 | 1,977
| Legal and professional | 8,887 | 8,887 | 4,385
| Depreciation | 16,671 | 16,671 | 19,803
| Other motor and travel costs | 21,279 | 21,279 | 19,131
|  | -------- | -------- | --------
|  | 60,385 | 60,385 | 56,140
|  | -------- | -------- | --------

12. Net income
Net income is stated after charging/(crediting):

| 2025 | 2024
| £ | £
Depreciation of tangible fixed assets | 16,671 | 19,803
| -------- | --------

13. Independent examination fees

| 2025 | 2024
| £ | £

Fees payable to the independent examiner for:

Independent examination of the financial statements | 1,950 | 1,977
| ------- | -------

14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:

| 2025 | 2024
| £ | £
Wages and salaries | 240,501 | 227,438
Employer contributions to pension plans | 4,324 | 10,903
| --------- | ---------
| 244,825 | 238,341
| --------- | ---------

The average head count of employees during the year was 23 (2024: 23 ). The average number of full-time equivalent employees during the year is analysed as follows:

| 2025 | 2024
| No. | No.
Teaching | 16 | 16
Administrative and maintenance | 7 | 7
| ---- | ----
| 23 | 23
| ---- | ----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or
16. Tangible fixed assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 and 31 March 2025 | 231,856 | 8,000 | 97,755 | 337,611
| --------- | ------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2024 | 30,726 | 2,000 | 72,168 | 104,894
Charge for the year | 9,274 | 1,000 | 6,397 | 16,671
| --------- | ------- | -------- | ---------
At 31 March 2025 | 40,000 | 3,000 | 78,565 | 121,565
| --------- | ------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2025 | 191,856 | 5,000 | 19,190 | 216,046
| --------- | ------- | -------- | ---------
At 31 March 2024 | 201,130 | 6,000 | 25,587 | 232,717
| --------- | ------- | -------- | ---------

17. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 35,771 | 37,804
Accruals and deferred income | 3,600 | 3,600
Social security and other taxes | 7,093 | 24,993
Other creditors | 8,554 | 7,529
| -------- | --------
| 55,018 | 73,926
| -------- | --------

18. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 4,324 (2024: £ 10,903 ).
19. Government grants
The amounts recognised in the financial statements for government grants are as follows:

| 2025 | 2024
| £ | £

Recognised in income from donations and legacies:

Government grants income | 112,050 | 81,932
| --------- | --------

20. Analysis of charitable funds
Unrestricted funds

| At 1 April 2024 | Income | Expenditure | At 31 March 2025
| £ | £ | £ | £
General funds | 133,733 | 621,710 | (614,689) | 140,754
| --------- | --------- | --------- | ---------

| At 1 April 2023 | Income | Expenditure | At 31 March 2024
| £ | £ | £ | £
General funds | 131,955 | 526,908 | (525,130) | 133,733
| --------- | --------- | --------- | ---------

Restricted funds

| At 1 April 2024 | Income | Expenditure | At 31 March 2025
| £ | £ | £ | £
Restricted Fund 1 - desc in a/cs | 51,977 | 127,050 | (128,256) | 50,771
| -------- | --------- | --------- | --------

| At 1 April 2023 | Income | Expenditure | At 31 March 2024
| £ | £ | £ | £
Restricted Fund 1 - desc in a/cs | 50,000 | 131,932 | (129,955) | 51,977
| -------- | --------- | --------- | --------

21. Analysis of net assets between funds

| Unrestricted Funds | Restricted Funds | Total Funds 2025
| £ | £ | £
| Tangible fixed assets | 165,275 | 50,771 | 216,046
| Current assets | 30,497 | – | 30,497
| Creditors less than 1 year | (55,018) | – | (55,018)
|  | --------- | -------- | ---------
| Net assets | 140,754 | 50,771 | 191,525
|  | --------- | -------- | ---------

| Unrestricted Funds | Restricted Funds | Total Funds 2024
| £ | £ | £
| Tangible fixed assets | 181,946 | 50,771 | 232,717
| Current assets | 25,713 | 1,206 | 26,919
| Creditors less than 1 year | (73,926) | – | (73,926)
|  | --------- | -------- | ---------
| Net assets | 133,733 | 51,977 | 185,710
|  | --------- | -------- | ---------

22. Analysis of changes in net debt

| At 1 Apr 2024 | Cash flows | At 31 Mar 2025
| £ | £ | £
Cash at bank and in hand | 26,919 | 3,578 | 30,497
| -------- | ------- | --------