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￿ a**led in at the end of our rwort, their input into our
operation is 100Yo, and W[tr￿Ul 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' peri￿J plus addits￿81 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 backtf*ne 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 re￿iVeS 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 fa￿d 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 V￿rk with Jami, No￿OOd, 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 U18r*￿r rLir the purposes as
pp.rif19d in tho Trust Doed datcd 18 May 1 kn aTKI Uie BE)dtd of TruS￿e8 C¢￿SIUer that the financial position Df th
charity at 31 December 2023 is Sa￿s[aL￿ory.
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 D￿ra￿Onal risks wnich the charity fa￿s. 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 be￿n 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¥i￿rVeS
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 app￿ntftpent 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 Tr￿tee5, 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 be￿een 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. V￿th 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 ServI￿S 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) re￿iVed 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-