| Page | |
|---|---|
| Company information |
|
| Trustees report | 2-6 |
| Statement ofTrustees responsibilities | |
| Independent examiner's report |
|
| Statement offinancial activities |
|
| Balance sheet | 10 |
| Notes to the financial statements | 11-22 |
| Trustees | A Marsh | |||||
|---|---|---|---|---|---|---|
| SSinkinson | ||||||
| D Tendler | ||||||
| SElkins | ||||||
| M Anderson | ||||||
| SFaust | ||||||
| A Mozer | ||||||
| BNeedleman | ||||||
| J Marasri | ||||||
| M Dungey | ||||||
| L Dungey | ||||||
| P Hart | ||||||
| R Turze | (Appointed | 28 November | 2021) | |||
| A House | (Appointed | 27 March 2022) | ||||
| Charity number | 1040356 | |||||
| Principal address | 53 Christchurch | Road | ||||
| Bournemouth | ||||||
| Dorset | ||||||
| BH13PN | ||||||
| Independent | examiner | TC Group | ||||
| 10Bridge Street | ||||||
| Christchurch | ||||||
| Dorset | ||||||
| BH23 1EF |
| Unrestricted | Restricted | Endowment | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | ||||||
| 2022 | 2022 | 2022 | 2022 | 2021 | ||||
| Notes | f | f | f | f | ||||
| Income from: | ||||||||
| Donations and legacies |
140,547 | 140,547 | 109,998 | |||||
| Charitable activities |
38,770 | 19,017 | 57,787 | 97,796 | ||||
| Other trading activities | 634 | 634 | 500 | |||||
| Investments | 1,417 | 608 | 2,025 | 877 | ||||
| Total income and | endowments | 181,368 | 19,017 | 608 | 200,993 | 209,171 | ||
| Ex enditure on: | ||||||||
| Raising funds | 1,967 | 1,967 | 1,717 | |||||
| Charitable activities |
148,249 | 20,164 | 168,413 | 205,133 | ||||
| Endowment funds |
10 | 1,019 | 1,019 | 1,300 | ||||
| Total resources expended | 148,249 | 20,164 | 2,986 | 171,399 | 208,150 | |||
| Net gains/(losses) | on investments | 11 | (32,088) | (32,088) | 41,563 | |||
| Net incoming/(outgoing) | resources | |||||||
| before transfers | 33,119 | (1,147) | (34,466) | (2,494) | 42,584 | |||
| Gross transfers between |
funds | 907 | (907) | |||||
| Net movement in |
funds | 34,026 | (2,054) | (34,466) | (2,494) | 42,584 | ||
| Fund balances at | 1July 2021 | 309,244 | 38,562 | 264,711 | 612,517 | 569,932 | ||
| Fund balances at | 30June 2022 | 343,270 | 36,508 | 230,245 | 610,023 | 612,516 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | f | f | |||||
| Fixed assets | |||||||
| Tangible assets | 12 | 199,693 | 206,713 | ||||
| Investments | 13 | 223,834 | 257,281 | ||||
| 423,527 | 463,994 | ||||||
| Current assets | |||||||
| Debtors | 16 | 20,507 | 21,365 | ||||
| Cash at bank | and in | hand | 244,977 | 213,707 | |||
| 265,484 | 235,072 | ||||||
| Creditors: amounts | falling due within | ||||||
| one year | 17 | (78,988) | (86,550) | ||||
| Net current assets | 186,496 | 148,522 | |||||
| Total assets less current liabilities | 610,023 | 612,516 | |||||
| Capital funds | |||||||
| Endowment | funds - general | 18 | 230,245 | 264,712 | |||
| Income funds | |||||||
| Restricted funds | 19 | 36,508 | 38,561 | ||||
| Unrestricted | funds | 343,270 | 309,243 | ||||
| 610,023 | 612,516 |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | ||||
| 2022 | 2022 | 2022 | 2021 | ||
| E | E | f | |||
| Donations and gifts |
13,171 | 13,171 | 7,491 | ||
| Legacies receivable | 43,500 | 43,500 | 18,002 | ||
| Membership | fees | 70,083 | 70,083 | 70,256 | |
| Income tax | recoverable | 13,793 | 13,793 | 14,249 | |
| 140,547 | 140,547 | 109,998 |
| Jewish | Jewish religious | Jewish religious | and | |||
|---|---|---|---|---|---|---|
| religious and | communal | activities | ||||
| communal | ||||||
| activities | ||||||
| 2022 | 2021 | |||||
| f | f | |||||
| Funerals | invoiced | 36,400 | 80,017 | |||
| Members | cont. to JJBS | 16,017 | 16,696 | |||
| Sundry income | 170 | |||||
| Communa | I events | 5,370 | 913 | |||
| 57,787 | 97,796 | |||||
| Analysis by fund |
||||||
| Unrestricted funds |
38,770 | 79,963 | ||||
| Restricted | funds | 19,017 | 17,833 | |||
| 57,787 | 97,796 | |||||
| 4 | Other trading activities | |||||
| Unrestricted | Total | |||||
| funds | ||||||
| 2022 | 2021 | |||||
| f | f | |||||
| Advertising | 634 | 500 |
| Unrestricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | ||||
| 2022 | 2022 | 2022 | 2021 | ||
| f | f | f | f | ||
| Income | from listed investments | 608 | 608 | 52 | |
| Interest | receivable | 1,417 | 1,417 | 355 | |
| Total | 1,417 | 608 | 2,025 | 877 |
| Endowment | Total |
|---|---|
| funds | |
| general | |
| 2022 | 2021 |
| f | f |
| 1,967 | 1,717 |
| 1,967 | 1,717 |
| Jewish | Jewish | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| religious and | religious and | ||||||||
| communal | communal | ||||||||
| activities | activities | ||||||||
| 2022 | 2021 | ||||||||
| f | f | ||||||||
| Direct costs: | Minister expenses | 31,077 | 33,479 | ||||||
| Education | materials | and other | |||||||
| costs | 114 | 102 | |||||||
| MJR Assessment | 9,789 | 9,402 | |||||||
| JJBSlevy | 15,642 | 15,613 | |||||||
| Funera I costs |
23,339 | 60,311 | |||||||
| Communal | events | 4,754 | 459 | ||||||
| Grants to | individuals | 250 | 150 | ||||||
| Support | costs - finance: | Wages | 8,888 | 8,295 | |||||
| Support | costs - other: | Wages | 20,080 | 18,667 | |||||
| Insurance | 7,634 | 8,454 | |||||||
| Light and | heat | 6,749 | 6,205 | ||||||
| Telephone | 2,022 | 2,412 | |||||||
| Postage and | stationery | 3,104 | 3,925 | ||||||
| Sundries | 2,215 | 2,494 | |||||||
| Outreach | expenses | 4,437 | 3,244 | ||||||
| Rent | 6,922 | 6,922 | |||||||
| Repairs and | maintenance | 9,661 | 12,160 | ||||||
| Depreciation | oftangible fixed | ||||||||
| assets | 7,021 | 7,269 | |||||||
| Support | costs - governance | cost: | Accountancy | 4,680 | 4,680 | ||||
| Legal fees | 35 | 890 | |||||||
| 168,413 | 205,133 | ||||||||
| 168,413 | 205,133 | ||||||||
| Analysis | by fund | ||||||||
| Unrestricted | funds | 148,249 | 178,662 | ||||||
| Restricted funds | 20,164 | 26,471 | |||||||
| 168,413 | 205,133 |
| 2022 | 2021 |
|---|---|
| Number | Number |
| 2022 | 2021 | ||
|---|---|---|---|
| f | |||
| Bookcost adjustment | to investments | 59 | 340 |
| Accountancy | 960 | 960 | |
| Total | 1,019 | 1,300 |
| Endowment | Endowment | Total | ||||||
|---|---|---|---|---|---|---|---|---|
| funds | ||||||||
| 2022 | 2021 | |||||||
| f | f | |||||||
| Revaluation ofinvestments |
(32,088) | 41,563 | ||||||
| 12 | Tangible fixed assets | |||||||
| Leasehold land |
Plant and | Fixtures and | Computers | Library | Total | |||
| and buildings | equipment | fittings | ||||||
| f | f | f | f | |||||
| Cost | ||||||||
| At 1July 2021 | 241,478 | 1,170 | 43,636 | 20,565 | 633 | 307,482 | ||
| At 30June 2022 | 241,478 | 1,170 | 43,636 | 20,565 | 633 | 307,482 | ||
| Depreciation and |
||||||||
| impairment | ||||||||
| At 1July 2021 | 45,645 | 293 | 34,855 | 19,975 | 100,768 | |||
| Depreciation charged |
in the | |||||||
| year | 5,440 | 176 | 1,317 | 88 | 7,021 | |||
| At 30June 2022 | 51,085 | 469 | 36,172 | 20,063 | 107,789 | |||
| Carrying amount | ||||||||
| At 30June 2022 | 190,393 | 701 | 7,464 | 502 | 633 | 199,693 | ||
| At 30June 2021 | 195,833 | 877 | 8,780 | 590 | 633 | 206,713 |
| Fixed asset investments | |||
|---|---|---|---|
| Usted | Cash in | Total | |
| investments | portfolio | ||
| f | |||
| Cost or valuation | |||
| At 1July 2021 | 238,652 | 18,629 | 257,281 |
| Valuation changes |
(32,088) | (1,359) | (33,447) |
| At 30June 2022 | 206,564 | 17,270 | 223,834 |
| Carrying amount | |||
| At 30June 2022 | 206,564 | 17270 | 223 834 |
| At 30June 2021 | 238,652 | 18,629 | 257,281 |
| 15 | Financial | instruments | instruments | 2022 | 2021 | ||
|---|---|---|---|---|---|---|---|
| f | f | ||||||
| Carrying | amount offinancial assets | ||||||
| Instruments | measured | at fair value through | profit or loss | 206,564 | 238,652 | ||
| 16 | Debtors | ||||||
| 2022 | 2021 | ||||||
| Amounts | falling due | within one year: | f | f | |||
| Membership | debts | 3,611 | 984 | ||||
| Other debtors | 9,844 | 13,664 | |||||
| Prepayments | and accrued income | 7,052 | 6,717 | ||||
| 20,507 | 21,365 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| f | f | ||||
| Accruals | and | deferred | income | 78,988 | 86,550 |
| Movement | in funds | ||||||
|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Transfers | Revaluations | Balance at | ||
| 1July 2021 | resources | expended | gains and losses | BOJune 2022 | |||
| f | f | f | f | ||||
| Permanent | endowments | ||||||
| Townsend | Endowment | ||||||
| fund | 264,711 | 608 | (2,986) | (32,088) | 230,245 | ||
| 264,711 | 608 | (2,986) | (32,088) | 230,245 |
| Movement | Movement | in funds | ||||||
|---|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Transfers | Balance at | ||||
| 1July 2021 | resources | expended | BOJune 2022 | |||||
| E | ||||||||
| Sefer Torah fund | 395 | 395 | ||||||
| Jewish Joint Burial Society | 367 | 16,017 | (15,642) | 742 | ||||
| Funerals | paid in | advance | 907 | (907) | ||||
| Outreach | 8,208 | (4,437) | 3,771 | |||||
| Cemetery | fund | 15,783 | 2,750 | 18,533 | ||||
| Kitchen/Building | fund | 11,083 | 11,083 | |||||
| Rabbi Discretionary | 1,819 | 250 | (85) | 1,984 | ||||
| 38,562 | 19,017 | (20,164) | (907) | 36,508 |
| Analysis ofnet | assets | between | funds | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |||||
| funds | funds | funds | |||||||
| 2022 | 2022 | 2022 | 2022 | 2021 | |||||
| f | f | f | f | f | |||||
| Fund balances at 30June 2022 | |||||||||
| are represented | by: | ||||||||
| Tangible assets | 148,253 | 44,069 | 7,371 | 199,693 | 206,713 | ||||
| Investments | 223,834 | 223,834 | 257,281 | ||||||
| Current assets/(liabilities) | 195,017 | (7,561) | (960) | 186,496 | 148,522 | ||||
| 343,270 | 36,508 | 230,245 | 610,023 | 612,516 | |||||
| Operating lease |
commitments | ||||||||
| At the reporting | end | date the | Charity | had outstanding | commitments | for future | minimum lease |
payments | |
| under non-cancellable | operating | leases, | which fall due as follows: | ||||||
| 2022 | 2021 | ||||||||
| f | f | ||||||||
| Within one year | 1,700 | 1,235 | |||||||
| Between two and five | years | 2,471 | 2,313 | ||||||
| 4,171 | 3,548 |