Charity re9lStration number.. 1055573
Cardiff United Synagogue
Annual Report and Financial Ststements
for the Year Ended 31 December 2023
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NPIO 8FY

Cardiff United Synagogue
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheel
Notes to the Financlal Statements
8t019

Cardiff United Synagogue
Reference and Adminlstratlve Detalls
Chalrman
Mrs. L. Gerson
Prlnclpal Office
Cyncoed Gardens,
Cyncoed Road,
Cardiff
CF23 SSL
Mrs. C. E. Bloom
Trustees
Mi. P. G. Dennis
Mrs. L. Garson
Mrs. R. Levene
Mr A M Jacobs
Mr M Littlestone
Mr S Hamilton
Mr J Rapport
Mrs L Cohen
Mrs R Woolf
Accountant
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY
Bankom
Lloyds TSB 8ank PLC
31 Queen Street
City Centre
Cardiff
CF10 2AQ
Charoty Reglstratlon Number
1055573
Page 1

Cardiff United Synagogue
Trustees, Report
The Trustees have adopted the provisions of the SORP "Accounting and Reportlng by Charrties"
(FRS 102) in preparing the annual report and financial statements of the charity.
Achlovements and performance
Cardiff United Synagogue Gontinues lo provide a comprehensive range of Jewlsh religious,
educats.onal and social programmes for its membership and the wider Jewish community.
The executives and council of the Synagogue have worked tirelessly to ensure a range of activities
forall ages is provided.
We hope the breadth and scope of facilrties and services ¥ve provide can be maintained at their
present level and eve in¢￿ased in the coming year, whilst simultaneousty keeping costs to 8
minimum.
Flnanclal revl•w
These financial statements have been prepared under the historical cost conventlon and In
accordance with applicable accounting siandards. and the Statement of Recommended Practlce for
Charities (SORP).
The Trustees report that the Charity has reallsed a deficit for the year on is unrestricted and restricted
funds of £14.240 (2022: £83,060),
Total incoming resources of £125,465 (2022: £104,422) includes voluntary income from various
sources of £45,966 (2022.. £36,349).
Direct chafitable expenditure and estsbilshmenl Costs amount to £165,145 (2022: £164,462), the
various costs being disclosed in the detailed Statement of Financial Activities. The recurring costs 8re
maintained al reasonable levels reflecting Ihe tireless efforts of all concerned.
All of the incoming resources have been applied to further the general objects of the charity.
Policy on reseThes
The Executive Council has recognised that an amount should be retsined in unrestricted resetves, not
committed or invested in tsngible fixed assets ('the free reserves,), in order to continue the current
aclivities of the charity in the event of a drop in income. It is the long term goal of the Executive
Council to maintain a level of free reserves. to an amount equal to Mienty four monlhs resources
expended. Each year the level of funds afe reviewed and either increased or used according to the
needs at that ts'me. as at 31 December 2023 Ihe unresctn'cted reserves balance stood at £1,287.480
(2022.. £1.301,721).
Investment pollcy and obJ•¢tlves
The charity's investments are managed by a recognised Investment Management Company outside
the control of the Trustees. The Executive Offi￿rS and Council decide the crileria to be followed by
the investment managers in relation to the funds split and ethical requirements.
It is noted that during the year ended 31 December 2023 Ihe investment portfolio was subject to an
annual revaluation surplus ol some £23,628.
Page 2

Cardiff United Synagogue
Tru8tses' Report
Structure, governance and management
Nature of governlng document
The organisation is an unincorporated charitable body, registered on 22nd May, 1996. The
organisation is governed by it's constitution which was adopted on 21 st April, 1996.
Recrultment and appolntmont of Trustees
New Trustees are recruited by personal introduction, and appointed by a resolution of the existing
Trustees, in accordance with the Charity's Constitution. Consideration of appropriate and relevant
skills and experience is given when introducing new Trustees to the charity. New Trustees are made
aware of their responsibilities under Charty Law: arranging appropriate induction and training; and
ensuring Criminal Records checks are undertaken.
Organlsatlonal structurn
The organisation is managed by Executive Officers and a Council whose role is lo further the overall
objectives for Cardiff United Synagogue and to ensure that the organisation is keeping within rts legal
and moral obligations.
The Executive Officers and Council are responsible for the organisatlon's day to day management
together with the implementation of the Charity's Strategy and policy framework. There have been no
material changes in policy during the year.
Major rlsk8 and management of those rlsks
The Executive Officers and Councll discuss and respond to risks that the charity may be exposed to
on an ad hoc basis as and when these rlsks are Identified.
The diminishing Jewish community in Cardiff is an ongoing concem for the charity. The constitution
has now been amended to adopt a more inclusive 8ttitude towards the encouragement of new
members.
The annual r
behalf by-
ort was approved by the irustees of the charity on 19 May 2024 and signed on its
Mrs. L. Gen8on
Chairman and trust
Page 3

Cardiff United Synagogue
Trustees. Report
Statement ol Trustees. Responslbllltl•8
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with Ihe United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and re9ulatsons.
The law applicable to charities requires the truslees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements. the
trustees are required to..
select suitable accounting policies and then appty Ihem consislently;
observe ihe methods and principles in the Chawits'es SORP.,
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial ststements: and
prepare the financial statements on the going concem basis unless it is inappropriatè to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the appI￿able Charities (Accounts and Reports)
Regulats'ons, and the Provisions of the constitution. The trustees are also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Page 4

Cardiff United Synagogue
Independent Examlner's Report to the trustees of Cardiff United Synagogue
I report to the trustees on my examination of the accounts of Cardiff United Synagogue for the year
ended 31 December 2023.
Responslbllltles and basis of report
As the charity trustees of Cardiff United Synagogue you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Cardiff United Synagogue's accounts carried out under
section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independant examlner's Statement
I have completed my examinath'on. I confirm that no materia5 matters have come to my attention in
connects'on with the examination giving me cause to believe that in any material respect..
1. accounting records were not kept in respect of Cardiff Uniled Synagogue as required by section
130 of the Act; or
2. the accounts do not accord with Ihose rKords; or
3. the accounts do not comply with the accounting 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 concerns and have come across no other matters in connection with the examination lo
which attentlon should be drawn in this report in order to enablè a proper understsnding of the
accounts to be reached.
ndrew Hill
FCCA ACA OChA BFP
Severn House
Hazell Drive
Newport
South Wales
NP10 8FY
20 May 2024
Page 5

Cardiff United Synagogue
Statement of Financial Activities for tha Year Ended 31 December 2023
Unr88trlcted
funds
Total
2023
Total
2022
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
45.996
78.277
55
3,948
45,996
78,277
55
3.948
36,349
58,563
13
9,497
Tolal Income
128,276
128,276
104,422
Expendltur• on:
Raising funds
Govemance costs
Charitable aclivities
{27)
(3,417)
162,701
(27)
(3.417)
162,701
{57)
(6,371)
158,034
Total Expenditure
Gainsllosses on investment assets
166.14S
23,628
166,145
23 628
164,462
23,020
Net expenditure
Other recogn16¢d galn8 and 1088es
Gainsllosses on revaluation of fixed assets
for charity's own use
Net movement in funds
(14.241)
{14,241)
<83,060)
170.952
(14,241)
(14,241)
87,892
Reconclllation of fund8
Total funds brought forward
1.301,720
1.301,720
1,213,829
Total funds carried fO￿ard
19
1.287,479
1.287,479
1,301,721
All of the charity's activities derive from continuing operaiions durlng the above two periods,
The funds breakdt)wn for 2022 is shown in note 19.
The notes on pages 8 to 19 forffl an integral part of these financial statements.
Page 6

Cardiff United Synagogue
(Reglstration number: 1055573)
Balanc8 Sheet as at 31 December 2023
2023
2022
Note
Flxed assets
Tangible assets
Heritsge assets
Investments
12
13
14
1,295,369
56,261
237,727
1,295,807
56,9C6
2S7,255
1.589,357
1,609,968
Current assets
Debtors
Cash at bank and in hand
15
16
46,287
6,762
39,198
6,861
53,049
46,059
Credltors: Amounts falllng due wllhln one year
17
4,926
4.306
Net Current assets
48,123
41,753
Total assets less current liabllltl•s
1,637,480
350,000
1,287,480
1,651,721
350,000
Credltorn.. Amount8 falllng due after more than one yoar 18
Net a88ets
1,301,721
Fund8 of the charfty:
Unrestrlcted Incom• funds
Unrestricted
1,287,479
1,301,721
Total funds
19
1,287,479
1,301,721
The financial s
19 May 2024
tements on pages 6 to 19 were approved by the trustees, and authorised for issue on
nd signed on their behalf by..
Mrs. L. Gerson
Chairman and truste
The note5 on pages 8 to 19 fomi an integral part of these financial statements.
Page 7

Cardiff United Synagogue
Notas to the Financial Statements for the Year Ended 31 December 2023
1 A¢countlng policles
Statement of compllance
The financial statements have been prepared in accordance wlth the second edition of the Charities
Statement of Recommended Practlce issued in October 2019. the Financial Reporting siandard
applicable in the United Kingdom and Republlc of Ireland (FRS 1021 and the Chartties Act 2011.
Ba85s of preparatlon
Cardiff United Synagogue meets the definitson of a public benefit entity under FRS 102. The accounts
(financial ststements) have been prepared under the hlstorlcal cost convention with items ￿cogniSed
at cost or transaction value unless otheNrfise stated in the relevant note(s) to these accounts.
Exemptlon from preparfng a ca8h Ilow statement
The charity opted to early adopt Bulletin 1 published en 2 February 2016 and have therefore not
included a cash flow statement In those financlal statements.
Changes In accountlng pollcy
During the year ended 31 December 2022 the declsion was taken to adopy a valuatlon accounting
policy ID respect of the charity's freehold land and builings. This decision was taken lo refiect the fact
thal it is the expectation of the Executive Council that the properties will in fact appreciate each year
and that the annual depreciation charge was therefore misleading. To reflect this step, a revaluation
adjustment of £170,952 is reflected in these accounts to re-instate hlstorical depreciation and a fair
value assessment of each propety will be conducted annualty from hereon.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a
general nature is recognised when the charity has entitlement to the income, it is probable that the
income will be received and the amount can be measured with suffi'cient ￿liabIlity.
Donatlons and legacles
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amouni can be reliably measured.
Grants rKelvable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to be
met, the income is recognised as a liability and included on the balance sheel as deferred income to
be released.
Investment Income
Interest on funds held on deposit is included when receivable and Ihe amount can be measured
reliably by the charity; this is normally upon notification of the interest paid or payable by the
bank.Dividends are recognised On￿ the dividend has been declared and notification has been
received of the dividend due.
Page 8

Cardiff Unlted Synagogue
Notes to the Financial Statements for the Year Ended 31 December 2023
Expend5ture
All expenditure is recognised once there is a legal or constructive obligats'on to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the ports'on of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Ralslng funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charltabla actlvftles
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect necessary to support them.
Support ¢08ts
Support costs Include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example. allocating property costs by fl¢)or aroas, or per
capita, staff costs by the time spent and other costs by their usage.
Govemanco costs
These include the costs attributsble to the charity's compliance with constitutional and statutory
requiremenls, including audit, strategic management and trustees's meeb'ngs and reimbursed
expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of
the asset received or receivable. Grants are classifie(l as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related cosls are
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxatlo
The chanty is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Acl 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extenl that such income or gains are
applied exclusivety io charitable purposes.
Tanglblé fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreGiation
and subsequent accumulated impairment losses.
Page 9

Cardiff United Synagogue
Notes to the Financial Ststemants for the Year Ended 31 December 2023
Freehold land and buildings are carried at reasonable fair value. Valuations are conducted by the
Trustees annually based on open market conditions for each property. Independent valuations are
obtained as and when required.
Horitage assets
To meet the requirements of the SORP, disclose the policy for acquisition, preservation, management
and disposal of heritage assets.
Depraclatlon and amortlsatlon
Depreciation is provided on tangible fixed assets so as to Wfite off the cost or valuation, less any
estimated residual value. over their expected useful economic life as follows..
Depreclatlon method and rat
10 % straight line basis
10h straight line basis
A88et clas$
Fixtures and fitb'ngs
Scrolls and silver
Flxed asset Invéstments
Fixed asset investments. other than programme related investments, are included at market value at
Ihe balance sheet date. Realised gains and losses on investments are calculated as the difference
between sales proceeds and their market value at the start of the year, or their subsequent cost, and
are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represeni the movement in market values during the year and are
credited or Gharged to the siatement of Financial Activitses based on the market value at the year end.
Trade d•btor8
Trade debtors are amounts due from customers for merchandise sold or Ser41￿S performed in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest meth¢)d, less provision for impainnent. A provision for the
impairment of trade debtors is established when there Is objective evidence that the charity will not be
able to collect all amounts due according to the original terms of the receivables.
Ca8h and cash equlval•nts
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term h￿hlY
liquid investments that are readily convertible to a known amount of cash and are subject to an
Insignificant wisk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in
furtherance of the objectives of the chaflty.
Page 10

Cardiff United Synagogue
Notes to the Financial Statements for the Year Ended 31 December 2023
Restricted income funds are those donated for use in a particular area or for specific puTposes, the
use of which is restricted to that area or puipose.
Designated funds are unrestricted funds earmarked by the management committee for particular
purposes.
Further details of each fund are disclosed in note 19.
2 Income from donatlons and legaclos
Unrastrlcted
funds
Total
2023
Total
2022
Gènoral
Donatlons and l•gacios'
Offerings
Sundry donations
4.783
21,805
4,783
21,805
1,064
21,507
26,588
26.588
22,571
Sub8crlptlon8
Tax fecoverable under Gift Aid
Grants, including capital grants,.
Government grants
13,783
13,783
11,954
5,625
5,625
45,996
1,824
36.349
45,996
Page 11

Cardiff Unitsd Synagogue
Notes to the Financial Ststements for tho Year Ended 31 December 2023
3 Income frnm charltabla actlvltles
Unrestrlctad
fund8
General
Total
2023
Total
2022
Support and advancement of the Jewish
Community
Burial services
65,787
12,490
78,277
65,787
12,490
78,277
56.057
2,506
58,563
4 Income from other tradlng actlvltles
Unrestrlcted
funds
Total
2023
Total
2022
G•n•ral
Judaica shop income
55
55
13
5 Invostm•nt Income
Unrestrfcted
funds
Total
2023
Total
2022
General
Interest receivable
Dividend incorne
1,756
2,192
1,756
2,192
3,243
6.254
Page 12

Cardlff United Synagogue
Notes to th8 Financial Statements for the Year Ended 31 December 2023
6 Expendlture on charltable actlvllles
Unrestrlcted
Tolal
2023
Total
2022
Genoral
Note
Support and advancement of the
Jewish Community
Burial ser¥ices
Allocated support costs
Governance costs
139,097
7,275
16,329
3,417
166,118
139.097
7,275
16,329
3,417
166,118
135,700
5,992
16,342
6,371
164,405
7 Anaty818 of governance and support co8ls
Govemance costs
Unrestrlcted
funds
Total
2023
Tolal
2022
General
Independent Examiner's remuneration
Other governance costs
2.838
579
2.838
579
2,838
3,533
6,371
3,417
8 Net Incomlngloutgolng resources
Net outgoing resources for the year include..
2023
2022
Depreciation of fixed assets
1.490
1,489
Page 13

Cardiff United Synagogue
Notes to the Financlal Statements for th8 Year Ended 31 December 2023
9 Trustees romuneratlon and expenses
No trustees have received any ￿1mbUr5ed expenses or any other benefits from the charity during the
year.
10 Staff costs
The aggregate payroll costs were as follows..
2023
2022
Staff costs during the year were".
Wages and salaries
Social secunty Costs
Pension costs
60,548
3,874
516
60,906
3,502
500
64.938
64,908
The monthly average number of persons (including senior managemenl I leadership team) employed
by the charity during the year expressed as full time equivalents was as follows..
2023
2022
No
Rabbi
Administration
Caretaker
Teacheis
(2022 - 2) of the above employees participated in the Defined Contribution Pension Schemes.
No employee received emoluments of more than £60,000 during the year
Page 14

Cardiff United Synagogue
Notes to the Financial Statements for the Year Endèd 31 December 2023
11 Taxatlon
The charity is a registered charity and is the￿fore exempt from taxation.
12 Tanglble flxed a88ets
Land and
bulldlngs
Furnlture and
equ5pment
Tolal
Cost
At 1 January 2023
Additions
1,291,426
21.814 1,313,240
1.052
1,052
At 31 December 2023
1,291,426
22,866 1,314,292
Depreclatlon
At 1 January 2023
Charge for the year
At 31 December 2023
17,433
1,490
17,433
1,490
18,923
18.923
Net book value
At 31 December 2023
1,291,426
3,943 1,295,369
At 31 December 2022
1,291,426
4,381 1,295,807
Page 15

Cardiff United Synagogue
Notes to the Financial Statements for the Year Ended 31 December 2023
Rèvaluatlon
The fair value of the company's Land and buildings was revalued on 31 December 2022. An
Independent valuer was not involve(l.
Freehold land and buildings are held at open market value.
Had this dass of asset been measured on a historical cost basis. theif carrying amount would have
been £1,068,054 (2022 - £1,093,883}.
13 Herltago assets
Artelact8
Total
Cost
At 1 January 2023
At 31 Oecember 2023
66,808
66.806
66,806
66,806
Deproclatlon
At 1 January 2023
Charge for the year
At 31 December 2023
9,900
645
9,900
645
10,545
10.545
Net book value
At 31 December 2023
56.261
56,261
Page 16

Cardiff Unlted Synagogua
Notss to the Financial Statements for the Year Ended 31 December 2023
14 Flxed asset Inveslments
Other Investm•nts
2023
2022
Other investments
237,727
257,255
15 Debtors
2023
2022
Trade debtors
Prepayments
Accrued income
Other debtors
35.570
2,656
6,891
1,170
46,287
32,803
86
5,639
670
39,198
16 Cash and ea8h equlvalents
2023
2022
Cash on hand
Cash at bank
140
6,622
6,762
90
6,771
6.861
Page 17

Cardiff Unltsd Synagogue
Notes to the Financial Statsments for the Year Ended 31 Decémber 2023
17 Crndltor6: amounts falllng due wlthln one year
2023
2022
Other taxatson and social security
other creditors
Accruals
724
112
4,108
4,306
4,108
4.926
18 Credltor8: amounts falllng duo after one year
2023
2022
Other loans
350,000
350,000
The loan is secured against the property for whlch it was used to purchase. There is a first charge
over the property and the loan will be repaid upon sale of the prop8ty.
19 Fund8
Balance at
Other
31
Incomlng Re8ourcM r•cogn180d December
rvdoufco8
•xp•nded galn81(IovdO8
2023
Balanco at
1 January
2023
Unrestrlcted funds
Unrnstri¢¢ed general
funds
Unrestricted income fund
682,484
125,465
(168,145)
26,440
668,244
Unrestrlcted deslgnated
funds
Endowment Fund
819,236
619,236
Total funds
1.301,720
125.465
166,145
26,440
1,287.480
Page 18

Cardiff United Synagogue
Notes to the Flnancial Stat8ments for the Year Ended 31 December 2023
Balance at
31
December
2022
£IAs
restated)
Balance at
1 January
2022
Other
Resources recognlsed
expended galnsl(losso$)
Incomlng
resources
Unrestrlcted fund8
G8n•ral
Unrestricted income fund
594,593
104,422
(164,462)
147,931
682,484
Deslgnated
Endowment Fund
619.236
619.236
Total funds
1,213,829
104,422
164,462
147,931
1.301.720
20 Analy816 of net as8et8 b8tw•en funds
Total funds
at31
Decembor
2023
Unrestrlcted funds
Gèneral
D•8lgnatod
Tangible fixed assets
Heritage assets
Fixed asset investments
Current assets
Current liabilib'es
Creditors over 1 year
Total nel assets
913,860
56,261
381,509
1,295,369
56,261
237,727
53,049
(4,926)
350,000
237,727
53,049
(4,926)
350,000
668,244
619,236
1,287,480
Total funds
at31
December
2022
Unrestrlcted funds
General
Deslgnated
Tangible fixed assets
Heritage assets
Fixed asset investments
Current assets
Current liabilities
Creditois over 1 year
933.826
56,906
361.981
1,295,807
56,906
257,255
46,059
(4,3C￿)
350,000
257,255
46,059
14,306)
350,000
Total net assets
682,485
619,236
1,301,721
Page 19

Cardiff United Synagogue
Detailed Statement of Financial Activities for the Year Ended 31 Decamber
2023
Total
2023
Total
2022
Donatlons and legacles
Offerings
Sundry donats'ons
Grants - other agencies
Tax recoverable under Glft Ald
4.783
21,805
5,625
13,783
45,9g6
1,064
21,507
1.824
11.954
36.349
Charltable a¢tlvKles
Burial board income
Member subscriptions
School visits
200 Club income
12,490
65,219
70
498
2.506
55,875
125
57
78,277
58,563
Other tr8dlng actlvitles
Judaica shop income
55
13
55
13
Investment Incom•
Interest receivable
Dividend income
1,756
2,192
3,948
3,243
6,254
9,497
Ral8lng funds
Shop purchases
27
57
27
57
Charltabl• actlvltles
Cheder wages
Burial board
Salaries
Stsff NIC (Employers)
Staff pensions (Defined contribution) - pensbon scheme 1
Relief ministerial fees
Social event5
Rabbi expenses
Affiliation fees
Library account
Rates
Light & heat
Insurance
(1,5341
{5,992)
{32,664)
(3,503)
(7,275)
(30,796)
{3,874)
(516)
(4,968)
{17,179)
{3,377)
(863)
(4.282)
114,923)
(775)
(981)
(238)
(2,932)
(4,1951
(11,531)
(3.337)
15,502)
(10.551)
This page does not fonn part of the statutory financial statements.
Page 20

Cardiff United Synagogu8
Detailed Ststement of Financial Activities for the Year Ended 31 December
2023
Total
2023
Total
2022
Synagogue repairs
Cemetery repairs
Repairs - CR
Wages and salaries
Telephone
Computer maintenance
Stationery
Caretaker and cleaning costs
Sundry expenses
Motor expenses
Bad debts
Bank charges
Depreciation of plant and machinery
Accountsncy fees
Stockbrokers fees
(11.943}
(7,580)
(895)
(14,194)
(1,9191
(1,782)
12,710)
(16,759)
(3,025)
(6,476)
(4,803)
(242)
(2,135)
(2,8381
579
{15,928)
(6,739)
(2,009)
(14,208)
(2.057)
(1.730)
11,892)
(16,493)
(3,664)
(7,400)
(230)
(2.134)
(2,838)
3,533
164,405
166,118
Gain￿OSseS on Investment assets
(Gain)Iloss on programme related investments
Galnsllo88e8 on revaluatlon of fixed assets for charlty'8 own
use
Revaluatlon reseNe - assets for charity's own use
23,628
23,020
170,952
Thls page does not form part of the statutory financial statements.
Page 21