Charity registration number 1047473 JEWISH BEREAVEMENT COUNSELLING SERVICE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
JEWISH BEREAVEMENT COUNSELLING SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr K Simons Mrs B Shapiro Mr J A Silver Charity number 1047473 Charity Office JBCS PO Box 875 Edgware HA8 41NX Independent examiner Goldwins Limited 75 Maygrove Road West Hampstead London 2EG Bankers Lloyds Bank plc 10 Hanover Square London W1R OBT
JEWISH BEREAVEMENT COUNSELLING SERVICE CONTENTS Page Chairman's statement Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 9-16
JEWISH BEREAVEMENT COUNSELLING SERVICE CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 Vve start bv by acknowlcdging the ntribu'0n made to our daily 'raison d'etre, by Trisha Curtls, Barbara Freed and our relatively new Finance Administrotor Nigol Presky. usual aled in at the end of our rwort, their input into our operation is 100Yo, and W[trUl their dedic£bon to the ethos of JBCS we woukl not bè Ahlp tn rnpA Wlth the increasing client nlimhp.rs and provide them with an A1 service as we do, wc mcntion them upfront and thank them for their generosity of time and 6PIrtL In thA A(rniinl8 you will note a slight drop in donations from last ycor Bnd Ihi3 18 8imply explained by tEferring lo Ill horrific evenls in Israel of OciobeT 7th., which understan(1abty have resurt8d in rjonab.ons to JBCS being reduced as donations are redirected to Israeli charities. It is also pertin@nl to mention that the increases in CA)St of living gen8rally have 2dvorsaly affected donats'ons from dients. We sincerely hope and pray for a resolution to the current Siknation that will see the rcmaining Hostages returned eafely homc and a plan for peace implementsd. W8 wiiliiiu¥ lu give supp and counselling tnose personally affected by The trageay. You will also note that xpe17dIlU[e iiitZEd5ed In the 2023 year by some £53,OUO. I his was partially due to 8 one off saiaryipension conln"butioft adjustment lo Trisha & Barbara to cotnpensaie Ihetn for extra hours work8d and holiday not taken essentially durlng the 'Covid' periJ plus addits81 salary G05ts as we upgraded vur bookKeeping io a more professional level. Movlng Forward In thp nAMt fAw months wg shall be Inttiating our new Wobsite thich we believe will bring U5 leGhnoluySL¢illy up to date and whiGh hope will lildke il aSY for donallons to De maije online, answer many routine queries to clients and proviae a stimulating interfacA to our work and thA many fac8k of JBCS. We also exped to formally apFxJitrt iwo new Trustees by the end of the year. whom we are rnnfident will bring ¥Jddp.d expertise and Msion to the Servic. Finally, we offer an enormous Thankyou. to those unsung workers behind thp. .qr£nes: Voltsnleers, Volunteer Counsellors and the Supervisors. who are the backtfne of JBCS: and without whom we could not operate e15 cfficiently and Comprehensively <Jb du. and rf you are minrjeu io being Involve(l in JBCS please contact us for there ar9 manv areas where addilional help 18 iJ%g.fiil and @ven r199ded! Chairtnan
JEWISH BEREAVEMENT COUNSELLING SERVICE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual report and financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply wth the charity's Igoverning document], the Charities Act 2011 and "Accounting and Reporting by Charities= 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)" (effective 1 January 2019). Trustees Mr J A Silver, Mrs B Shapiro and Mr K Simons, served throughout the year. The power to appoint new or additional trustees is vested in the trustees. Charity Status The Trust is registered with the Charity Commission, number 1047473. Objectives and activities Constitution, objects and policies The Charitable Trust is constituted by Trust Deed and its objectives are to apply the Trust Fund and Income thereof for the protection and preseNation of mental health and the relief of suffering and distress caused by bereavement in particular by.. a. the provision of counselling to bereaved members of the Jewsh Community., b. the provision of training for individuals who are or wish to become bereavement counsellors,. c. the establishment and maintenance of a resource for the provision to the Jewsh Community and the public at large of advice, infomiation, research and eXpenen in the field of bereavement and bereavement counselling. The trustees are responsible for the day to day administration of the charty. In planning the activities for the year, the trustees kept in mind the Charity Commission guidance on public benefit at the trustees, meetings. Developments, Activities and Achievements The Jewish Bereavement CounselliTrg Service IJBCS) has for over 40 years offered confidential counselling to individuals, couples, children and families in the Jewish Community, who are experiencing loss and grief due lo the death of a significant person in their lives. Bereavement Counselling and support is offered on a one-ttrone basis in person, online and by telephone, by trained and experienced volunteer counsellors. Counselling may assist in understanding one's feelings, identify additional support and readjust to a different lifestyle. Group counselling is also available and JBCS is proud to offer the followng groups.. Stronger Together- for people (60+) who have lost a spouse or partner. Butterflies- for mums and dads lof young children) who have lost a parent. Bereaved Parents - for people bereaved of an adult child. Bereavement during a Pandemic- for people bereaved during a pandemic. Aftershock- for young adults118- 30 years) who have lost a parent. Stepping Stones - or people (40 - 60 years) who have lost a spouse or partner. JBCS supports the bereaved throughout the UK as well as intemationally. The charity relies on donations, bequests. fundraising and reiVeS no govemment funding. Public benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
JEWISH BEREAVEMENT COUNSELLING SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Activities 2023 has been a very strange year. Any activities worth mentioning in the report, seem dwarfed into nothingness, when compared to the brutal October 7th massacre in Israel. where Jews have fad the worst atrocity since the Holocaust. Jewish Bereavement Counselling servi {JBCS) stepped up. as would be expected and has given support and counselling to those who have been either personally affected by the tragedy or have been completely traumatised from across the seas, and the length and depth of grief is enormous. JBCS Losses & Gains In May 2023 we moved into our new Offi at the Jewish Care facility- Betty and Asher Loftus Centre, Friem Bamet. We now have acquired a separate POB - this is a blessing as it has solved all of the postage problems of yester- year. We have very sadly lost 4 of our most loyal and devoted long serving counsellors in Ruth Amold, Ruth Judes, Rosemary Davidson and Deborah Goulden. They are sorely missed. In return, we have welcomed on board Rebecca Redhouse (JBCS Supervisor) and Angela Taylor {Consultant Adviser) who have brought with them a wealth of professionalism. expertise and wisdom. We have also taken on new accountants - Goldwins and whilst we have said goodbye to Ruth Plaut, we are also so grateful to have wth us. the expertise of Nigel Presky, as the JBCS Finance Administrator. Achievements and Performance Yavneh College Borehamwood - Received a donation and gave a talk to students about the work of JBCS. Training and Development of Counsellors JBCS continues to provide ongoing training for its counsellors and supeNisors during the year. Training reflects current and up to date thinking regarding bereavement, including enabling all counsellors to continue to provide a confidential and professional counselling service. Marketing campaign to all synagogues. student organisations and schools regarding JBCS and its support groups. Emergency Response Initiative Consortium (ERIC) collaborative Vrk with Jami, NoOOd, CST, Pages to provide a professional response team to schools due to a suicide. Client contact and client referrals have increased during this year and JBCS has supported more children and families. Marketing campaign to all synagogues and schools regarding JBCS and its support groups. Front door networking with Jewish Care JBCS has trained and supported many Synagogue bereavement groups JVN Conference - Engaging the next generation in volunteering Margi Abeles delivered training to trainee Rabbis at the Sternberg Centre
JEWISH BEREAVEMENT COUNSELLING SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 DONATIONS FOR 2023 Thanks, and gratitude to all that gave to JBCS during the 2023 financial year. We are thankful to All Aboard who have supported JBCS over many years, and thi5 year to have specifically supported children and families. We also give thanks to the Jewish Joint Burial Society (JJBS) for their grant towards recruitment and training of volunteer counsellors. JBCS had 2 appeals during 2023 - the Pesach Appeal in April 2023 and the High Holy Day Appeal in September 2023. anuary 2023 410112023 1610112023 February 2023 010212023 March 2023 810312023 1410312023 010312023 210312023 pril 2023 110412023 United Synagogue St John's Wood Ladies Guild non mous 500 7500 Holy Law Broughton Community 50 11 Aboard Betty Messenger Charitable Trust Geor e Balint Charitable Trust Shoresh Charitable Trust 2000 25000 300 4000 vonne Shiff Hardship Fund Fundraiser (Lance Ettinge Brighton Marathon) 6594 May 2023 1610512023 3010512023 une 2023 510612023 UI 2023 1810712023 410712023 tember 2023 1510912023 110912023 ctober 2023 711012023 ewish Joint Burial Socie Miriam Wolinsky 4000 500 Barbara Green 5000 Michael & Morven Heller Charitable Trust k of Noah 1000 2000 11 Aboard Shops Liberal Synagogue Elstree 2250 1961 George Balint Charitable Trust 500
JEWISH BEREAVEMENT COUNSELLING SERVICE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2023 Financial revi8W Details of the application of the chaftvs filnds ar8 shown in lh8 Slatement of Financial Activities on ptiy¥ 8 uf the FinAnr.ixl Stztgments. The chanty's assets are held fnr thA purposgs of applying the Tru=t Fund and Income U18rr rLir the purposes as pp.rif19d in tho Trust Doed datcd 18 May 1 kn aTKI Uie BE)dtd of TruSe8 C¢SIUer that the financial position Df th charity at 31 December 2023 is Sas[aLory. It Is the policy of the charity to retain adequate liquid resources to meet the running costs and would anable Ictivities to continue in the short temi should fiinding drop signtfic2ntly. The rcserve fund al the end of Ilie linancial year is £165,595 (2022". £197,736) out of which £22,052 is reslTiCted ftjnd {2022: £10.478) and £143.541 {?[}??. £187,250) is unre&tiiiltxJ lund. Th8 trusleos havo oxamincd the major stratetiG tiiid DraOnal risks wnich the charity fas. Th8sè xrè. kgpt under review al i¥yukw Ttuslee meeztnos at whth appropiiate rÈrK)rt ar8 presented to keep such ri=ks to the minimum. R058rves policy It is the policy of the charity that unrestrtcted fvnds which h8ve not been designated for a specific usc should be maintained al a level equivalent to ben Six arsd nine month s expendrture. The Ttuslees c(s[der that reserves at Ihislovgl wlll onsurc Ihat. in the event of d biyiiificant drop In funainq, they will be ablè tn MntinLJg th@ charity'8 Gurretril eiblivilies whlle consiaerabon is given to ways in vthith additional funds may bc raiaed. This level of I8¥irVeS has been maintainfKI throughout thg year. structurè. governance and management The c.harty w2s constitutcd ty the De&J of Trusl ddl&l 18 May 1995. Th8 Trustecs who served during tli¥ year and up to the date ot signature of thè financial siatemonts were.. Mr K Simons Mr3 El ohapiro MrJ A 8ilvAr Recruitment and appntftpent of trustees In aGaordance with the Dee(Is of Trust and Arnendmpnt the TnJstees may appoint new 8nd additional Trustees and re-appoinl Trustees by a resolution of the Trustees passed at a Trustee5' rneetlng. There shall be at least three bul no more than nine Trustees. The Trustees are rgquired to retire by rotation avpry three years and may only hold uffice for a maximum continuous term of nine years. The Trtee5, report was 44ypiuveil by Ihe Boaryj ot I rustees. Mr K Simons Trustee Date,.
JEWISH BEREAVEMENT COUNSELLING SERVICE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JEWISH BEREAVEMENT COUNSELLING SERVICE I report to the Trustees on my examination of the financial statements of Jewsh Bereavement Counselling Service (the charity) for the year ended 31 December 2023. Responsibilities and basis of report As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charitys financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs statement 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 that in any material respect- accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or the financial statements do not accord wth those records" or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concems 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 financial statements to be reached. Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG 41912024
JEWISH BEREAVEMENT COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Notes Income from: Donations and legacies Investments 116,744 1,798 11,574 128,318 1,798 132,393 46 132,393 46 Total income 118,542 11,574 130,116 132,439 132,439 Expenditure on: Charitable activities 162.257 162.257 89,014 20,200 109,214 Total expenditure 162.257 162.257 89,014 20,200 109,214 Net incomel(expenditure) and movement in funds (43,715) 11,574 {32,141) 43,425 (20,200) 23,225 Reconciliation of funds: Fund balances at 1 January 2023 187.258 10,478 197.736 143.833 30,678 174,511 Fund balances at 31 December 2023 143,543 22,052 165,595 187,258 10,478 197,736 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
JEWISH BEREAVEMENT COUNSELLING SERVICE BALANCE SHEET AS A T 31 DECEMBER 2023 2023 2022 Notss Fixed assets Tangible assets 10 1.912 Cuii"eiit il>J5ets Debtors Cash at bank and in hand 11 205 17n..fj60 177 197,001 170.765 Creditors: amounts falling due withln one year 197,178 12 (7,082) (3,414) Net curront assets 163,683 193,784 Total assets less current Ilabllltlés 165.59J 197,736 Net assets cludIng penslon Ilablllty 165,595 19T,T36 The funds of Gharlly Reslrictpd incnmp. fiinds UnrestriGted fuwids 14 22.052 143.M3 10,478 187,258 165,595 197,736 The financial statemeiiis <ipFKove(J by me Trusiees on ... Mr K Simons Tmstee
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies Charity information Jewish Bereavement Counselling Service is a charity. The registered office is JBCS. PO Box 875, Edgware. HA8 4WX. 1.1 Accounting convention The financial statements have been prepared in accordan wth the charity's Trust Deed, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities. 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. modified to include the revaluation of freehold properties and to include investment properties and rtain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements. the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in fvrtherance of their charitable objectives. Restricted funds are subject to specific Conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific Conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfom)an¢e conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribub-on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies {Continued) 1.5 Expenditure Expenditure is recognised On there is a legal or constwctive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocaled directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activty are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases= Fixtures, fittings & equipment 250A on cost The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activib'es. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. Vth the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets. which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 10-
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies {Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are inttially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pri and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised vthen the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes a charged as an expense as they fall due. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and fvture periods. Income from donations and legacies Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Donations and gifts 116,744 11,574 128,318 132,393 132,393 11
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from investments Unrestricted Unrestricted funds funds 2023 2022 Interest receivable 1,798 46 Expenditure on charitable activities Charitable Charitable expenditure expenditure 2023 2022 Direct costs Staff costs Depreciation and impaimient Bank charges Training I Seminar PPS & IT costs Catering Telephone Supervisor payments Travelling Insurance BACP annual membership Others including gift Just giving Marketing l Fundraising Accounting Consulting other charitable expenditure 110,417 2,060 165 1,757 9,276 200 605 8,152 215 247 378 1,280 76,190 2,060 73 639 3,190 28 330 4,973 174 247 368 800 36 17,466 23,575 1,250 40 2,640 2,640 162,257 109,214 Analysis by fund Unrestricted funds 162,257 109,214 Net movement in funds 2023 2022 The net movement in funds is stated after chargingl{crediting)'. Depreciation of owned tangible fixed assets 2,060 2,060 12-
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees None of the Trustees (or any persons connected with them) reiVed any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2023 Number 2022 Number Employment costs 2023 2022 Wages and salaries Social security costs Other pension costs 83,532 7,488 19,397 64,146 3,505 8,539 110,417 76,190 The total employee benefits including pension contributions and employer's Nl of the key management personnel were £74,212 (2022-. £55,476). There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows: Taxation The charity is exempt from tax on income and gains to the extent that these are applied to its charitable activities. 13-
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Tangible fixed assets Fixtures, fittings & equipment Cost At 1 January 2023 9,209 At 31 December 2023 9,209 Depreciation and impaimient At 1 January 2023 Depreciation charged in the year 5.237 2.060 At 31 December 2023 7,297 Carrying amount At 31 December 2023 1,912 At 31 December 2022 3,972 11 Debtors 2023 2022 Amounts falling due within one year: Trade debtors 205 177 12 Creditors: amounts falling due within one year 2023 2022 Trade creditors Other creditors Accruals and deferred income 770 365 5.947 774 2.640 7.082 3.414 13 Retirement benefit schemes 2023 2022 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 19,397 8,539 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 14-
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific nditionS by donors as to how they may be used. At 1 January 2023 Incoming resources Resources expended At31 December 2023 10,478 11,574 22,052 Previous year: At 1 January 2022 Incoming resources Resources expended At31 December 2022 30.678 (20,200) 10,478 15 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 January 2023 Incoming resources Resources expended At31 December 2023 General funds 187.258 118.542 1162.257) 143.543 Previous year: At 1 January 2022 Incoming resources Resources expended At31 December 2022 General fvnds 164.033 132.439 1109,214) 187.258 15-
JEWISH BEREAVEMENT COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Analysis of net assets between funds Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 December 2023: Tangible assets Current assetsl{liabilities) 1,912 141,631 1,912 163,683 22,052 143,543 22,052 165,595 Unrestricted funds 2022 Restricted funds 2022 Total 2022 At 31 December 2022: Tangible assets Current assetsl{liabilities) 3.972 183.286 3,972 193,764 10,478 187.258 10.478 197.736 17 Related party transactions There were no disdosable related paty transactions during the year (2022 - none). 16-