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2023-12-31-accounts

The Charity Registration Number is :- 1067759

The Shaare Hayim Congregation

Report and Accounts

31 December 2023

The Shaare Hayim Congregation

Report and accounts for the year ended 31 December 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of Trustees' responsibilities 6
Independent Auditor's report 7
Funds Statements:-
Statement of Financial Activities 11
Statement of Financial Activities - Prior Year statement 12
Statement of total recognised gains and losses 13
Movements in funds 13
Balance sheet 14
Notes to the accounts 15

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

The Trustees present their Report and Accounts for the year ended 31 December 2023.

Reference and administrative details

The Charity name.

The legal name of the Charity is: - The Shaare Hayim Congregation (“the Congregation”) and it is known as The Sephardi Congregation of South Manchester.

The Charity's areas operation and UK charitable registration.

The Charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with Charity number 1067759.

Legal structure of the charity

The governing document of the charity is the Trust Deed dated 3rd December 1997 as amended 11th December 2022. Management of the charity is delegated under the Trust Deed to the Council whose actions are governed by the Ascamot adopted 20th May 2007 as amended 16th May 2010, 13th December 2015, and 11th December 2022.

The Trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the Charity are:-

24 Wicker Lane Hale Barns, WA15 0HQ Telephone 0161 980 1877 Email Address admin@shaarehayim.org.uk Website (under construction): www.shaarehayim.org.uk

The following Trustees served during the year ended 31 December 2023: -

Name Position, Committees Appointed Re-election
Stephen Blank Chair of Trustees, Risk, Audit 2018 2026
Jonathan Dwek Ex-officio as Chair of Council, Risk 2023 N/A
Clement Goldstone 2018 2027
Victor Hassan Risk 2011 2024*
Philip Hodari 2023 2028
Simone Shammah Risk, Adult and Child Safeguarding Trustee 2023 2028
Jonathan Shasha 2018 2026
Richard Simon Adult safeguarding lead 2022 2025
Reuben Solomon Audit 2011 2025
Anthony Sultan 2011 2024

Secretary

The Trustees appointed Jack Shalom as Secretary to the Trustees on 4 September 2023 as permitted under the Trust Deed.

1

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

The following persons served on the Council during the year ended 31 December 2023: -
Name Position, Committees Retired
Jonathan Dwek Chair of Council, Executive
Reuben Solomon Vice Chair, Executive
Stephen Elias Treasurer, Executive
Tracey Kingsley Hon Secretary, Executive
Michael Khodadad President
Richard Simon Ex-officio, immediate past Chair of Council
Rosalyn Farshi 2023
Jonathan Shasha 2023
Anthony Leon
David Adams
Ed Avery-Gee
Paul Goldsmith
Shir Todd
Ben Whiteman Co-opted
Danny Wolfson Co-opted
The following persons served on the Presidents Committee during the year ended 31 December 2023: - served on the Presidents Committee during the year ended 31 December 2023: - served on the Presidents Committee during the year ended 31 December 2023: -
Name Position, Committees Appointed Retired
Michael Khodadad President
Eli Cohen 2023
Jonathan Dwek 2022
Rosalyn Farshi 2023
Igal Farshi 2023
Victor Hassan 2023
Ladan Nosrati 2023
Avi Nosrati 2023
Reuben Solomon 2022
Anthony Sultan 2023
Danny Wolfson 2023

Objects and activities of the Charity

The purposes of the Charity as set out in its governing document.

The principal objectives and activity of the Congregation are to facilitate Jewish worship in the Sephardi tradition and rituals formerly practiced by the Shaare Sedek Synagogue Congregation and the Withington Congregation [Shaare Rahamim] and for such other congregational educational and charitable purposes as the Congregation shall from time to time direct including the right to appoint a minister or reader who is Jewish and conforms with the said tradition and rituals.

The Trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the Charity as well as management of conflicts and complaints.

Under the Trust Deed, the Trustees are empowered:

To permit the Charity to be managed in accordance with the Ascamot by a committee ("the Council” formerly known as the Mahamad) and for this purpose to delegate to the Council power to invite and accept applications from persons of the Jewish religion to become members of the Congregation, to levy an annual donation or fee for such membership, to accept contributions to raise money by appeals and other similar means and to perform such acts (not required by law to be performed by the Trustees) as are necessary in order to conduct the ordinary business of the Charity in accordance with the Objects and with the Ascamot.

The main achievements and performance of the Charity during the year.

Last year, the Chair of Trustees, Stephen Blank, committed himself to look carefully for new Trustees who would add diversity and relevant experience. Some small progress was made with the appointment of the first ever woman as Trustee, Mrs Simone Shammah. Long term members coming from well-known families were also appointed, namely Phil Hodari as Trustee and Jack Shalom as first ever Secretary to the Trustees.

Under the recently revised Trust Deed, the Chair of Council is ex-officio a Trustee and we were delighted to welcome Jonathan Dwek who is also new to the office of Council Chair.

2

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

Real Estate

The Congregation retains ownership of 4 residential properties, of which one is producing investment income and 3 are occupied or used for the purposes of the Congregation.

Properties at Wicker Lane: The Coach House continued to be rented out for the full year; Partington Farm continues to be occupied by Rabbi Amir Ellituv and his family; Partington Cottage was rented until August 2023 and has been used from December 2023 to house a BA youth worker.

8 Queenston Road Didsbury was vacated by Rabbi Gabriel Kada in January 2023 and is currently being occupied by Rabbi Fries and his family.

Following the marketing process for the development and downsize of Queenston Road Didsbury, discussions have continued with potential developers, the planners and conservation officer. Any formal proposal that may eventually result will require the approval of 60% of the Trustees and 60% of the Congregation in a General Meeting. Preliminary resolutions relating to this and the construction of a replacement synagogue in Didsbury were passed by a majority in excess of the required 60% at an EGM on 15 October 2023.

Risk Management

During the year, the Risk Committee comprising Trustees Stephen Blank, Jonathan Dwek, Victor Hassan and Simone Shammah undertook a complete review of the Charity’s Risk Management. Having compiled a High-Level Risk Assessment - including necessary actions to mitigate risks deemed to be important - a Risk Register and a comprehensive suite of Policies and Procedures have been produced, all of which were reviewed and approved by the Trustees on 18 January 2024. The production of Health & Safety Manual and associated procedures was delegated to the Council and had been published on 21 July 2023 at which point Mr Adi Dean, of Ensure Safety & Training, was appointed ‘Competent Person’ with overall responsibility for overseeing health and safety matters. The Congregation’s Complaints, Whistleblowing and Safeguarding policies are publicly available on our website.

Internal Financial Controls

The Trustees and Executive are well aware of the requirements of CCEW Guidance document CC8 “Internal Financial Controls” and are concerned that the Charity was not able to demonstrate full compliance during the year not least as it was found very difficult to produce Management Accounts that were accurate on a timely basis. The Treasurer was badly let down by external paid assistance engaged for this purpose and at the same time there was an enforced rapid change of office staff. The Trustees are satisfied that changes made over the year end will resolve these issues and enable the demonstration of full compliance in 2024. Grateful thanks are due to Council Member Ed Avery-Gee and his work assistant who have taken over the bookkeeping work on behalf of the Charity. We anticipate that our recently engaged Bookkeeper / Office Administrator will enable us further to improve our record keeping.

Structure, governance and management of the Charity

The methods used to recruit and appoint new Charity Trustees.

These have been comprehensively revised in the new Trust Deed effective 11th December 2022.

There shall be at least four Trustees and a maximum of ten Trustees. Every future Trustee shall be appointed by a resolution of the Members of the Congregation requesting such appointment passed at a General Meeting called in accordance with the Ascamot.

Any Full Member seeking election as a Trustee shall apply to the Chair of Trustees for consideration. If the candidate is deemed a worthy applicant by the Trustees, the Chair of Trustees shall recommend the applicant for election at the General Meeting of the Members, whose election shall be appointed by a simple majority vote.

No person shall be appointed as a Trustee:

3

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

The Charity's organisational structure.

The Congregation has a two-tier decision-making process. The duties of the Council are set out in the Ascamot which were adopted (replacing the previous Ascamot) at an Extraordinary General Meeting of the Congregation held on 11th December 2022. The Council has responsibility for the business affairs, management and administration of the Congregation.

The President's Committee is responsible for religious, cultural and social functions of the Congregation and for all its rituals and ceremonies. The Honorary Officers and President's Committee, and from 2009, the Council are appointed annually by the Congregation.

The assets of the Congregation are vested in the Trustees, who are appointed by the Congregation and are responsible for strategy, risk management and compliance with the Charities Acts 2011 and 2022 as well as CCEW Guidance.

At the Council Meeting held on 20th June 2016, the Council unanimously adopted a formalised modus operandi for the operation of the Yom Kippur Appeal, in order that the Congregation should have greater visibility of the application of funds raised by the Appeal and in accordance with the principles of sound governance.

The Congregation’s principal bankers are NatWest plc, 19 Market Street, Manchester, M1 1WR

The donations for this year are listed in note 30 to the accounts.

The Charity's relationships with related parties.

The Congregation is directly related to: -

Financial review

The Charity's financial position at the end of the year ended 31 December 2023

The financial position of the Charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the general purposes of the Charity
Net income		 2023
£
66,895
5,683,695
125,668
5,809,363		 2022
£
(8,625)
5,642,596
99,872
5,742,468

4

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

Financial review of the position at the reporting date, 31 December 2023 .

The surplus for the year on the unrestricted funds before revaluations was £18,475. The combined net movement in funds was a surplus before revaluations of £65,266. The Congregation remains reliant on unrestricted income from annual subscriptions and voluntary offerings, which amounted to £202,285 (net of bad debts) and donations, legacies and other income which total £222,440.

Adjustments to Restricted Funds

At the EGM 15 October 2023 the Congregation agreed to “donating the difference between the YK Appeal Fund and the YK Bank A/c to the SHC Unrestricted fund, amounting to £38,659 - £15,456 = £23,203, but maintain the YK Appeal Restricted Fund as it is going forward, ensuring that all monies received are distributed promptly to the nominated charities”. This has been actioned as a fund transfer (see note 19).

The Congregation also agreed that “SRCT should remain a restricted fund but that Chair of Trustees, Vice Chair of Council and the Treasurer be empowered to transfer funds from SRCT to SHC in cases of non-payment from members due to distressed circumstances, at their unanimous discretion”. No change to the accounts is required as a result.

Policies on reserves.

The Congregation aims to hold reserves sufficient to ensure that it is a going concern. Specifically, the Council aims to maintain cash reserves in unrestricted funds at a level which equates to at least three months of expenditure that is one quarter of £468,148 (Statement of Financial Activities SORP Ref B) which is £117,037. At the 31 December 2023, the Congregation held £163,258 in cash reserves.

Availability and adequacy of assets of each of the funds

The board of Trustees is satisfied that the Charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Investment policy and investment objectives.

The Trustees may invest the funds in any manner in accordance with the prevailing law in connection with the investment of trust funds. The Council, so enabled by the Trustees, makes all significant investment decisions. All significant cash spend decisions are made by the Council or by the Congregation as required by the Ascamot.

The major risks to which the Charity is exposed and reviews and systems to mitigate them.

The Council and Trustees of the Congregation have considered the major risks to which the Congregation is exposed and have reviewed those risks and established systems and procedures to manage them. Certain policies and procedures were published on the Congregation’s website, namely: Safeguarding, Whistleblowing; and Complaints. Others are available for members and employees such as Health & Safety at Work; Cyber; and Data Protection.

A major update of our Adult and Child Safeguarding Policies and Procedures was completed in consultation with Rabbi Amir Ellituv and Mrs Tova Ellituv. Mrs Simone Shammah is Designated Adult and Child Safeguarding Trustee and Mrs Tova Ellituv is Designated Child Safeguarding Lead. Mr Richard Simon and Rabbi Amir Ellituv are joint Designated Adult Safeguarding Leads. The Trustees do not perceive that the Congregation is vulnerable to any major risks in view of its current financial position.

5

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

Plans For the Future

Summary of plans for the future and the Trustees' perspective of the future direction of the Charity.

Notwithstanding any decision on the future permanent location of services, the Trustees (and Council) are committed to ensuring that there are services available to our members in the Didsbury area, provided that the congregation there remains viable. The frequency of the Minyan is 3 days a week plus Shabbat and Yom Tovim. Rabbi Gabriel Kada’s contract came to an end on 31 December 2022 and was not renewed. In view of the possible sale and the fact that the very large size of the building makes it no longer suitable for the reduced number of worshippers, the Council closed Queenston Road Synagogue, and relocated services to the adjoining Congregational Hall where they have been led by Rabbi Yair Fries since August 2023.

We are delighted that following many years without a Cheder, Rabbi Amir with the assistance of Stephen Elias and Ed Avery-Gee has started a Communal Sunday Cheder at Wicker Lane jointly with Hale and Bowden Congregations. The Head Teacher is Sari Moscovitz and Administrative Head is Judith Khodadad. It is hoped that this will provide a platform for a strong Jewish education for the attendees. We look forward to its continuing success.

Ben Whiteman has been instrumental in galvanizing the younger members of the Congregation to participate in social activities and themed Shabbats. We have an enthusiastic and capable group of members who it is hoped will form the nucleus of the leadership of the Congregation in years to come.

Thanks to all those who have helped with security in both locations, in particular Ben Whiteman, Jack Shalom, Paddy Wagon and Danny Wolfson.

Details of The Auditor

Langer & Co 8-10 Gatley Road Cheadle Cheshire SK8 1PY

Statement as to disclosure of information to auditors

The Trustees state that so far as each of the Trustees at the time this report was approved are aware:a) There is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the auditors are unaware, and

b) The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and establish that the auditors are aware of that information.

Statement of Trustees' Responsibilities

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

6

The Shaare Hayim Congregation Trustees' Annual Report for the year ended 31 December 2023

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that , the report is consistent with the figures disclosed in the financial statements.

05/06/2024

This report was approved by the board of Trustees on …............................

…...........................

Stephen M Blank MA MSc (Oxon) FCA Chair of the Trustees

7

The Shaare Hayim Congregation

Independent auditors' report to the Trustees of The Sephardi Congregation of South Manchester

Opinion

We have audited the financial statements of The Sephardi Congregation of South Manchester for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the Charity's Trustees, as a body, in accordance with section 144 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the Charity's Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

8

The Shaare Hayim Congregation

Independent auditors' report to the Trustees of The Sephardi Congregation of South Manchester

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 6, the Trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditors under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the Charity operates in. The key laws and regulations we considered in this context included the Charities Act 2011 and FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

9

The Shaare Hayim Congregation

Independent auditors' report to the Trustees of The Sephardi Congregation of South Manchester

Audit response to risks identified

As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or noncompliance with laws and regulations.

In addition to the above, our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

6 June 2024 …........................... …..................................................................... Langer & Co Date Chartered Accountant and 8-10 Gatley Road Statutory Auditor Cheadle Cheshire SK8 1PY

Langer & Co is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006

10

The Shaare Hayim Congregation - Statement of Financial Activities for the year ended 31 December 2023 ("SOFA")

Statement of Financial Activities for the year ended 31 December 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
23
A1
325,067
Charitable activities
24
A2
54,989
Other trading activities
26
A3
255
Investments
27
A4
24,935
Other
28
A5
27,639
Total income
A
432,885
Expenditure on:
Raising funds
B1
137
Charitable activities
33
B2
414,273
Total expenditure
B
414,410
6
B4
647
Net income for the year
19,122
Transfers between funds
C
21,977
Net income after transfers
A-B-C
41,099
Net movement in funds
41,099
Reconciliation of funds:-
E
Total funds brought forward
5,642,596
Total funds carried forward
5,683,695
SORP
Ref
Net gains/(losses) on
investments
Notes		 Current year
Restricted
Funds
2023
£
99,659
-
-
870
-
100,529
-
53,738
53,738
982
47,773
(21,977)
25,796
25,796
99,872
125,668		 Current year
Total Funds
2023
£
424,726
54,989
255
25,805
27,639
533,414
137
468,011
468,148
1,629
66,895
-
66,895
66,895
5,742,468
5,809,363		 Prior Year
Total Funds
2022
£
331,622
27,579
583
27,239
-
387,023
137
393,972
394,109
(1,539)
(8,625)
-
(8,625)
(8,625)
5,751,093
5,742,468

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations

The notes attached on pages 15 to 30 form an integral part of these accounts.

11

The Shaare Hayim Congregation - Statement of Financial Activities for the year ended 31 December 2023 ("SOFA")

The Shaare Hayim Congregation - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Net movement in funds
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net gains/(losses) on
investments		 Prior Year
Unrestricted
Funds
2022
£
263,553
27,579
583
26,947
-
318,662
137
356,001
356,138
-
(37,476)
2,552
(34,924)
(34,924)
5,677,520
5,642,596

 Prior Year
Restricted
Funds
2022
£
68,069
-
-
292
-
68,361
-
37,971
37,971
(1,539)
28,851
(2,552)
26,299
26,299
73,573
99,872		 Prior Year
Total Funds
2022
£
331,622
27,579
583
27,239
-
387,023
137
393,972
394,109
(1,539)
(8,625)
-
(8,625)
(8,625)
5,751,093
5,742,468

All activities derive from continuing operations

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement

The notes attached on pages 15 to 30 form an integral part of these accounts.

12

The Shaare Hayim Congregation - Statement of Financial Activities for the year ended 31 December 2023 ("SOFA")

Statement of Total Recognised Gains and Losses for the year ended 31 December 2023

2023
2022
£
£
Surplus for the year :-
Net excess of income over expenditure from operations before tax
65,266
(7,086)
Realised net gains/(losses)
-
-
65,266
(7,086)
Add/(deduct) non income and expenditure items:-
Unrealised gains/(losses) on investments
1,629
(1,539)
Net Movement in funds before taxation
66,895
(8,625)
66,895
(8,625)
2023
2022
£
£
Funds generated in the year as detailed in the SOFA
66,895
(8,625)
Resources applied on functional fixed assets
-
(2,600)
Net resources available to fund charitable activities
66,895
(11,225)
The Shaare Hayim Congregation - Resources applied in the year ended 31 December 2023 towards
fixed assets for Charity use:-
Income from operations before tax in the Statement of Financial
Activites
Funds generated in the year as shown on Statement of Financial
Activities		 2023
£
65,266
-
65,266
1,629
66,895
66,895		 2022
£
(7,086)
-
(7,086)
(1,539)
(8,625)
(8,625)
(11,225)

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Unrestricted
Restricted
Funds
Funds
2023
2023
£
£
Accumulated funds brought forward
5,642,596
99,872
19,122
47,773
5,661,718
147,645
Transfers
21,977
(21,977)
Closing revenue funds
5,683,695
125,668
Summary of funds
Unrestricted
Restricted
and
Funds
Designated funds
2023
2023
£
£
Revenue accumulated funds
5,683,695
125,668
Recognised gains and losses
before transfers		 Total
Funds
2023
£
5,742,468
66,895
5,809,363
-
5,809,363
Total
Funds
2023
£
5,809,363		 Last year
Total Funds
2022
£
5,751,093
(8,625)
5,742,468
-
5,742,468
Last Year
Total Funds
2022
£
5,742,468

The notes attached on pages 15 to 30 form an integral part of these accounts.

13

The Shaare Hayim Congregation - Balance Sheet as at 31 December 2023

SORP SORP
Notes Ref 2023 2022
£ £
Fixed assets A
Tangible assets 11 A2 6,050,410 5,686,800
Investments held as fixed assets 12 A4 662,426 997,277
Total fixed assets 6,712,836 6,684,077
Current assets B
Debtors 13 B2 136,576 114,306
Cash at bank and in hand B4 163,258 118,367
Total current assets 299,834 232,673
Creditors: amounts falling due within
one year 14 C1 (163,307) (134,282)
Net current assets 136,527 98,391
Net assets 6,849,363 6,782,468
Creditors: amounts falling due after more Creditors: amounts falling due after more
than one year 15 C2 (1,040,000) (1,040,000)
The total net assets of the charity 5,809,363 5,742,468
The total net assets of the charity are funded by the funds of the charity, as follows:- The total net assets of the charity are funded by the funds of the charity, as follows:- The total net assets of the charity are funded by the funds of the charity, as follows:- The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted Funds
Restricted Revenue Funds 19 D2 125,668 99,872
125,668 99,872
Unrestricted Funds
Unrestricted Revenue Funds 19 D3 5,683,695 5,642,596
5,683,695 5,642,596
Total charity funds 5,809,363 5,742,468

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 10.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

…........................... Stephen M Blank MA MSc (Oxon) FCA Chair of the Trustees

05/06/2024

Approved by the board of Trustees on …...........................

…........................... Stephen Elias Treasurer

The notes attached on pages 15 to 30 form an integral part of these accounts.

14

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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), Charities SORP(FRS102), as amended by Update Bulletin 1.

The accounts have been prepared in accordance with applicable charity law in England this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations) and, pending the making of replacement Regulations specific to Charities SORP (FRS102) in accordance with Reg.8(4)(d) of SI 2008/629, the Charity Trustees have departed from the requirement of Reg.8(5) by following Charities SORP (FRS102) instead of Charities SORP (FRSSE) to the extent necessary to give a true and fair view in the circumstances.

Going Concern

The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements.

Risks and future assumptions

The charity constitutes a public benefit entity as defined by FRS102.

The charity is an unincorporated trust registered in England. The principal address of the charity is 24 Wicker Lane, Hale Barns, WA15 0HQ.

Policies relating to categories of income and income recognition.

Nature of income

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.

15

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

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 directly allocated to such activities and those costs of an indirect nature necessary to support them.

Policies relating to assets, liabilities and provisions and other matters.

Fixed Asset Investments

Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.

All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.

Tangible fixed assets

Tangible fixed assets are measured at their original cost, improvement cost and legacy value, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Plant, machinery, fixtures and fittings 33 & 15 % straight line

Financial instruments including cash and bank balances

The Congregation has basic financial instruments and a concessionary loan. These are initially recognised at transaction value and subsequently measured at their settlement value.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.

There are no designated funds.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

16

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023 3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity or which have other charitable objects advancing the practice or education of the Jewish religion.

4 Significance of financial instruments to the charity's position

The Congregation has the following concessionary loans; Safra Foundation. The loan is interest free. The loan outstanding at 31 December 2023 is £400,000 and is repayable on 31 May 2026, or earlier if the Congregation sells any or all of the land and buildings. If repayment is not made on time the loan converts to an investment and a profit not exceeding 5% shall accrue; Wilbraham Road (Manchester) Trust Limited. The loan is interest free and secured against the land and buldings of the Congregation. The loan outstanding at 31 December 2023 is £640,000 and is repayable 8 May 2026 or earlier if the Congregation sells any or all of the land and buildings.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
Auditors' remuneration		 2023
£
390
1,939
7,800		 2022
£
1,296
1,792
7,800

6 Investment gains

Current year
Current Year
Unrestricted
Funds
2023
£
Unrealised gains /(losses) and writing down of carrying values
Listed investments - Unrealised
-
Other Unlisted Investments - Unrealised
647
Investment properties - Unrealised
-
Total unrealised gains/(losses) etc
647
Total realised and unrealised gains
647
Prior year
Prior Year
Unrestricted
Funds
2022
£
Unrealised gains /(losses) and writing down of carrying values
Listed investments - Unrealised
-
Other Unlisted Investments - Unrealised
-
Investment properties - Unrealised
-
Total unrealised gains/(losses) etc
-
Total realised and unrealised gains
-		 Current year
Current Year
Unrestricted
Funds
2023
£
Unrealised gains /(losses) and writing down of carrying values
Listed investments - Unrealised
-
Other Unlisted Investments - Unrealised
647
Investment properties - Unrealised
-
Total unrealised gains/(losses) etc
647
Total realised and unrealised gains
647
Prior year
Prior Year
Unrestricted
Funds
2022
£
Unrealised gains /(losses) and writing down of carrying values
Listed investments - Unrealised
-
Other Unlisted Investments - Unrealised
-
Investment properties - Unrealised
-
Total unrealised gains/(losses) etc
-
Total realised and unrealised gains
-		 Current year
Restricted
Funds
2023
£
698
284
-		 Current year
Total Funds
2023
£
698
931
-		 Prior Year
Total Funds
2022
£
(506)
(1,033)
-
647 982 1,629 (1,539)
647 982 1,629 (1,539)
Prior Year
Restricted
Funds
2022
£
(506)
(1,033)
-		 Prior Year
Total Funds
2022
£
(506)
(1,033)
-
- (1,539) (1,539)
- (1,539) (1,539)

17

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

7 Staff costs and emoluments

Salary costs
2023
£
106,025
Employer's National Insurance for all staff
2,306
1,939
Total salaries, wages and related costs
110,270
Numbers of full time employees or full time equivalents
2023
The average number of total staff employed in the year was
5
The estimated full time equivalent number of all staff employed in the year was
5
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
5
The estimated full time equivalent number of all staff employed as above
5
Employer's operating costs of defined contribution pension schemes
Gross Salaries and Self Employment excluding Trustees and key management personnel		 2023
£
106,025
2,306
1,939		 2022
£
113,243
4,008
1,792
110,270 119,043
2023
5		 2022
5
5
5
5 5

Neither the Trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

9 Remuneration and payments to Trustees and persons connected with them

No Trustees or persons connected with them received any remuneration from the charity, or any related entity.

10 Deferred income - Unrestricted and Designated funds

Current Year
General Fund
Total
These deferrals are included in creditors
Prior Year
General Fund
Total
These deferrals are included in creditors		 Opening
Deferrals
£
88,136		 Released
from prior
years
£
(88,136)		 Received
less released
in year
£
95,548		 Deferred
at year end
£
95,548
88,136 (88,136) 95,548 95,548
Opening
Deferrals
£
80,129		 Released
from prior
years
£
(80,129)		 2023
£
95,548		 2022
£
88,136
Received
less released
in year
£
88,136		 Deferred
at year end
£
88,136
80,129 (80,129) 88,136 88,136
2022
£
88,136		 2021
£
80,129

The deferrals included in creditors are in respect of annual membership subscriptions and for events that do not take place before the year end.

18

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

**11 ** Tangible fixed assets
Current Year Land and
Buildings		 Plant &
Machinery		 Total
£ £ £
Cost
At 1 January 2023 5,684,590 43,337 5,727,927
Transfers 364,000 - - 364,000
At 31 December 2023 6,048,590 43,337 6,091,927
Depreciation
At 1 January 2023 - 41,127 41,127
Charge for the year - 390 390
At 31 December 2023 - 41,517 41,517
Net book value
At 31 December 2023 6,048,590 1,820 6,050,410
At 31 December 2022 5,684,590 2,210 5,686,800
20 Wicker Lane, Partington Cottage, was transferred to fixed assets from investments (note 12) in December 2023 when
it started being used to house a BA Youth Worker.
Prior Year
Cost
31 December 2021
Additions
31 December 2022
Depreciation
31 December 2021
Charge for the year
31 December 2022
Net book value
31 December 2022
31 December 2021
12 Investments held as fixed assets
Carrying values of investments
At 1 January 2023
Additions
Revaluation at 31 December 2023
Transfers
At 31 December 2023
Analysis between fair value and historical cost
Investments as above held at fair value		 Land and
Buildings
£
5,684,590
-		 Plant &
Machinery
£
40,737
2,600		 Other
Classes of
Investment
£
996,700
27,520
931
(364,000)		 Total
£
5,725,327
2,600
5,684,590 43,337 5,727,927
-
-		 39,831
1,296		 39,831
1,296
- 41,127 41,127
5,684,590 2,210 5,686,800
5,684,590 906 5,685,496
Listed
investments
£
577
-
698		 Total
£
997,277
27,520
1,629
(364,000)
1,275 661,151 662,426
1,275 661,151 662,426

19

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

Analysis of Other Classes of Investment

Investment properties
At 1 January 2023
Revaluation at 31 December 2023
Transfers
At 31 December 2023
Other investments
At 1 January 2023
Additions
Revaluation at 31 December 2023
At 31 December 2023
Summary of other classes of investments at 31 December 2023
Investment properties
Other investments
13 Debtors
Trade debtors
Prepayments and accrued income
Other debtors
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
15 Creditors: amounts falling due after one year
Loans and overdrafts
The investment properties has been valued at open market value by the Treasurer.		 Included at
fair value
£
988,000
-
(364,000)		 Total
£
988,000
-
(364,000)
624,000 624,000
8,700
27,520
931		 8,700
27,520
931
37,151 37,151
624,000
37,151		 624,000
37,151
661,151 661,151
2023
£
107,406
27,320
1,850		 2022
£
78,893
33,563
1,850
136,576 114,306
2023
£
23,803
39,399
95,548
1,822
2,735		 2022
£
23,661
14,586
88,136
4,773
3,126
163,307 134,282
2023
£
1,040,000		 2022
£
1,040,000
1,040,000 1,040,000

20

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023 16 Concessionary loans

Loans made and owing to the charity included in debtors

Loans made and owing to the charity included in debtors
Aggregate amount of concessionary loans due after more than one year
Total		 2023
£
1,040,000		 2022
£
1,040,000
1,040,000 1,040,000

The Congregation has the following concessionary loans; Safra Foundation. The loan is interest free. The loan outstanding at 31 December 2023 is £400,000 and is repayable on 31 May 2026, or earlier if the Congregation sells any or all of the land and buildings. If repayment is not made on time the loan converts to an investment and a profit not exceeding 5% shall accrue; Wilbraham Road (Manchester) Trust Limited. The loan is interest free and secured against the land and buldings of the Congregation. The loan outstanding at 31 December 2023 is £640,000 and is repayable 8 May 2026 or earlier if the Congregation sells any or all of the land and buildings.

17 Related party transactions

The Conjoint Board of Elders of the Manchester Congregations of Spanish and Portuguese Jews During the period the Congregation received a donation of £49,875 (31 December 2022 £30,000) for the General Fund from The Conjoint Board of Elders of the Manchester Congregations of Spanish and Portuguese Jews, charity number 500074, a trust it is associated with through a common Trustee and whose Trustees are appointed by the Congregation jointly with The Manchester Congregation of Spanish and Portuguese Jews (Shaare Tefillah).

Higham Construction Limited

The Congregation paid Higham Construction Limited, company number 03179347 and of which a council member is a director and shareholder, payments totalling £400 (31 December 2022 £0).

Wilbraham Road (Manchester) Trust Ltd

In the year ended 31 December 2021 the Congregation received a loan of £640,000 from Wilbraham Road (Manchester) Trust Ltd, charity number 109,4271, a Trust of which a council member is a Trustee. Further details are disclosed in note 16.

George Elias Charitable Trust

The Congregation received a donation of £0 (31 December 2022 £1,500) from George Elias Charitable Trust, charity number 273993, a Trust of which a council member is a Trustee.

18 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2023
Tangible Fixed Assets
Investments at valuation:-
Fixed asset investments
Current Assets
Current Liabilities
Long Term Liabilities		 Unrestricted
funds
£
6,050,410
652,168
184,424
(163,307)
(1,040,000)		 Designated
funds
£
-
-
-
-
-		 Restricted
funds
£
-
10,258
115,410
-
-		 Total
Funds
£
6,050,410
662,426
299,834
(163,307)
(1,040,000)
5,683,695 - 125,668 5,809,363

21

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

s to the Accounts for the year ended 31 December 2023
At 1 January 2023
Tangible Fixed Assets
Investments at valuation:-
Fixed asset investments
Current Assets
Current Liabilities
Long Term Liabilities		 Unrestricted
funds
£
5,686,800
988,000
142,078
(134,282)
(1,040,000)		 Designated
funds
£
-
-
-
-
-		 Restricted
funds
£
-
9,277
90,595
-
-		 Total
Funds
£
5,686,800
997,277
232,673
(134,282)
(1,040,000)
5,642,596 - 99,872 5,742,468

19 Change in total funds over the year as shown in Note 18 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Yom Kippur Appeal
Shaare Rahamin Charitable Trust
Webber Fund
Hale Synagogue Building Fund
Pre Barmitzvah Haftorah
Esther Ellituv Prize Fund
Cheder Fund
Rabbi Car
Total restricted funds
Total charity funds		 Funds
brought
forward
from 2022
£
5,642,596		 Movement
in funds in
2023
See Note 20
£
19,122		 Transfers
between
funds in
2023
£
21,977		 Funds
carried
forward to
2024
£
5,683,695
5,642,596 19,122 21,977 5,683,695
38,659
19,721
10,442
26,602
1,198
3,250
-
-		 14,659
1,240
148
27,452
-
-
(1,226)
5,500		 (23,203)
-
-
-
-
-
1,226
-		 30,115
20,961
10,590
54,054
1,198
3,250
-
5,500
99,872 47,773 (21,977) 125,668
5,742,468 66,895 - 5,809,363

20 Analysis of movements in funds over the year as shown in Note 19

Analysis of movements in funds over the year as shown in Note 19
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Yom Kippur Appeal
Shaare Rahamin Charitable Trust
Webber Fund
Hale Synagogue Building Fund
Pre Barmitzvah Haftorah
Esther Ellituv Prize Fund
Cheder Fund
Rabbi Car		 Income
2023
£
432,885
28,659
542
328
62,500
-
-
3,000
5,500		 Expenditure
2023
£
(414,410)
(14,000)
-
(464)
(35,048)
-
-
(4,226)
-		 Other
Gains &
Losses
2023
£
647
-
698
284
-
-
-
-
-		 Movement
in funds
2023
£
19,122
14,659
1,240
148
27,452
-
-
(1,226)
5,500
533,414 (468,148) 1,629 66,895

Gains and losses are detailed in note 6

22

The Shaare Hayim Congregation

Notes to the Accounts for the year ended 31 December 2023

21 The purposes for which the funds as detailed in note 19 are held by the charity are:-

Unrestricted and designated funds:-
Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to
provide reserves for future activities, and , subject to charity legislation, are
free from all restrictions on their use.
Restricted funds:-
Yom Kippur Appeal The monies collected at Yom Kippur which are held on trust for onward
donation do not form part of the congregation's general fund.
Shaare Rahamin Charitable Trust To make loans to poor or necessitous Jews, to make grants to poor or
necessitous Jews on apprenticeship to any trade, profession or honourable
vocation to enable them to qualify or on marriage of for such other
purposes the Trustees think proper and for any other charitable purposes in
such manner and on such terms as the Trustees in their absolute discretion
think proper provided always that a preference is given to the members of
the Shaare Hayim Congregation and their families. This purpose is in
accordance with the resolution passed at the EGM on 15 October 2023.
Webber Fund In 1984 the Webber family made a donation of £5,000 to The Withington
Congregation of Spanish and Portuguese Jews in memory of the late Mr.
Alfred D. Webber. The sum was to be invested, and the income was to be
used for the purchase of bar- and bat- mitzvah presentations. The term of
endowment came to an end in January 2006 and a transfer from
endowment funds to restricted funds was made to reflect this.
Hale Synagogue Building Fund Donations and stained glass window dedications to be used for renovations
and improvements to the synagogue in Hale.
Pre Barmitzvah Haftorah Fund established from donations received from Rabbi Levy and the
Rabbincal Council. A gift of £25 to be paid to all boys who read the haftorah
before their barmitzvah.
Esther Ellituv Prize Fund Fund established on receipt of a legacy.
Cheder Fund Restricted donations for the provision of Cheder lessons.
Rabbi Car Restricted donations for the provision of a car for the Rabbi in 2024.

22 Ultimate controlling party

The charity is under the control of its legal members.

23

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

This analysis is classsified by conventional nominal descriptions and not by activity.

23 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Small donations individually less than £1000
Donations over £1000
Total donations and gifts from
individuals		 Current year
Unrestricted
Funds
2023
£
39,199
17,693		 Current year
Restricted
Funds
2023
£
32,059
67,600		 Current year
Total Funds
2023
£
71,257
85,293
156,550		 Prior Year
Total Funds
2022
£
48,570
22,500
56,892 99,659 71,070

During the year, a donation of £2,000 was received from an unidentified individual or organisation. The Treasurer has attempted to identify the donor without success, so the donation has been retained in accordance with our Donation Acceptance & Refusal Policy. Should we identify the donor it may be returned under that policy.

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
George Elias Charitable Trust
Board of Elders
Small grants individually less than £1000
CST
Other Non Public Entities
Revenue grants and donations from non public bodies
Total private sector revenue grants		 Prior Year
Unrestricted
Funds
2022
£
33,001		 Prior Year
Restricted
Funds
2022
£
38,069		 Prior Year
Total Funds
2022
£
71,070
Current year
Total Funds
2023
£
1,825
49,875
11,310
-
2,880
65,890		 Prior Year
Total Funds
2022
£
750
30,000
12,835
1,500
30,000
Current year
Unrestricted
Funds
2023
£
1,825
49,875
11,310
-
2,880
 Current year
Restricted
Funds
2023
£
-
-
-
-
-
65,890 - 75,085

In the prior year the grants from Other Non Public Entities were restricted, all other public and private sector revenue grants were unrestricted

24

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Year analysis
Prior Year
Membership subscriptions as donations
All membership subscriptions as donations in prior year wer
Total Donations, Grants and
Legacies
A1
Prior year
Total Donations, Grants and
Legacies
A1
24 Income from charitable activities
Current year
Primary purpose and ancillary activities
Wedding Fees
Kiddush Income/Special Events
Membership subscriptions as donations
The Guild
Hire of Hall
Citizenship Letters
Total Primary purpose and ancillary activities
Purim
Barmitzvah Lessons		 Prior Year
Unrestricted
Funds
2022
£
45,085		 Prior Year
Restricted
Funds
2022
£
30,000		 Prior Year
Total Funds
2022
£
75,085
Current year
Total Funds
2023
£
202,285
424,725
Prior Year
Total Funds
2022
£
331,623
Current year
Total Funds
2023
£
2,005
-
21,973
-
24,756
6,255
-
54,989		 Prior Year
Total Funds
2022
£
185,468
Current year
Unrestricted
Funds
2023
£
202,285		 Current year
Restricted
Funds
2023
£
-
e unrestricted
325,067 99,659 331,623
Unrestricted
Funds
2022
£		 Restricted
Funds
2022
£		 Prior Year
Total funds
2022
£
1,650
7,047
6,040
202
8,390
3,200
1,050
263,554 68,069
Current year
Unrestricted
Funds
2023
£
2,005
-
21,973
-
24,756
6,255
-		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
54,989 - 27,579

All primary purpose and ancilliary activities in prior year were unrestricted

25 Total Income from charitable activities

Current year
Total income from charitable activities
Total from charitable activities
A2		 Current year
Unrestricted
Funds
2023
£
54,989		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
54,989
54,989		 Prior Year
Total Funds
2022
£
27,579
54,989 - 27,579

25

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

26 Income from other, non charitable, ancilliary activities

Total from other activities
A3
Lydia Collins
Basil Jeuda		 Current year
Unrestricted
Funds
2023
£
255
-		 Current year
Restricted
Funds
2023
£
-
-		 Current year
Total Funds
2023
£
255
-
255		 Prior Year
Total Funds
2022
£
561
22
255 - 583

All income from other, non charitable, ancilliary activities in prior year was unrestricted

27 Investment income

27 Investment income
Property Rental Income
Bank Interest Receivable
Charibond Income
Keren Hatorah Income
Total investment income
A4
Investment income - Prior Year analysis
Prior Year
28 Other income and gains
Current year
Total other income
A5
Keren Hatorah Transfer		 Current year
Unrestricted
Funds
2023
£
23,670
265
-
1,000		 Current year
Restricted
Funds
2023
£
-
542
328
-		 Current year
Total Funds
2023
£
23,670
807
328
1,000
25,805
Total Funds
27,239
Current year
Total Funds
2023
£
27,639
27,639		 Prior Year
Total Funds
2022
£
26,500
190
133
416
24,935 870 27,239
Unrestricted
Funds
26,947		 Restricted
Funds
292		 Prior Year
Total Funds
2022
£
-
Current year
Unrestricted
Funds
2023
£
27,639		 Current year
Restricted
Funds
2023
£
-
27,639 - -

In last year’s Report and accounts we noted that The Charity Commission had approved the transfer of The Keren Hatorah Trust (Charity number 519517) to the Congregation, and this took place in April 2023.

All other income and gains in prior year was unrestricted

26

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

29 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Gross Salaries and Self Employment - charitable activities
Defined contribution pension costs - charitable activities
Lulav, child/shabbat expenses
Pre Barmitzvah Haftorah and books for presentation
Employers' NI - Charitable activities
Plaques and memorial stones
Cheder Costs
Purim
Motor, travel, entertaining and other staff costs
Youth Worker
Special Events
Kiddushim Expenditure		 Current year
Unrestricted
Funds
2023
£
106,025
2,306
1,939
-
5,761
2,000
-
-
15,245
20,476
-
342		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
4,226
464		 Current year
Total Funds
2023
£
106,025
2,306
1,939
-
5,761
2,000
-
-
15,245
20,476
4,226
806
158,784		 Prior Year
Total Funds
2022
£
113,243
4,008
1,792
3,026
14,237
-
3,136
794
7,704
6,312
5,281
571
154,094 4,690 160,104

The prior year Cheder Costs were restricted, all other expenditure on charitable activities in prior year was unrestricted

27

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

30 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Current Year
Or Meir Bracha
Chai Cancer Care
Camp Simcha
Kolel Chabad
Chabad Manchester University
HMD Llandudno
Langdon
Jewish Blind & Disabled
L'Chaim Foodbank
Prior Year
Total grantmaking costs
B2c
Breakdown of Grants made to organisations
Prior Year
Federation of Jewish Services
Or Meir Bracha
Chai Cancer Care
Camp Simcha
Kolel Chabad
Chabad Manchester University
HMD Llandudno
Langdon
Jewish Blind & Disabled
L'Chaim Foodbank
Ukraine Appeal
Yom Kippur Charity Giving
Yom Kippur Charity Giving
Breakdown of Grants made to organisations
Grants made to organisations		 Current year
Unrestricted
Funds
2023
£
-
-		 Current year
Restricted
Funds
2023
£
-
14,000		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
-
-
14,000
16,500
- 14,000 14,000
16,500
Current year
Unrestricted
Funds
2023
£
-
-
-
-
-
-
-
-
-		 Current year
Restricted
Funds
2023
£
2,000
2,000
1,500
1,500
2,000
500
1,500
1,500
1,500		 Current year
Total Funds
2023
£
2,000
2,000
1,500
1,500
2,000
500
1,500
1,500
1,500
14,000
Prior Year
Total Funds
2022
£
16,500
16,500
Prior Year
Total Funds
2022
£
1,500
2,000
1,500
1,500
1,000
2,000
500
1,500
1,500
1,500
2,000
16,500
- 14,000
Prior Year
Unrestricted
Funds
2022
£
-		 Prior Year
Restricted
Funds
2022
£
16,500
- 16,500
Prior Year
Unrestricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-		 Prior Year
Restricted
Funds
2022
£
1,500
2,000
1,500
1,500
1,000
2,000
500
1,500
1,500
1,500
2,000
- 16,500

28

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

31 Support costs for charitable activities

31
Support costs for charitable activities		 31
Support costs for charitable activities		 31
Support costs for charitable activities		 31
Support costs for charitable activities		 31
Support costs for charitable activities
Current year
Current year
Current year
Prior Year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2023
2023
2023
2022
£
£
£
£
Employee costs not included in direct costs
2,915
-
2,915
134
Premises Expenses
14,503
-
14,503
10,989
83,121
-
83,121
43,748
8,008
-
8,008
9,292
54,457
35,048
89,505
40,181
-
-
-
1,079
35,990
-
35,990
35,152
20,189
-
20,189
26,300
7,176
-
7,176
12,805
Administrative overheads
4,030
-
4,030
3,771
4,661
-
4,661
2,033
-
-
-
2,181
5,004
-
5,004
7,203
212
-
212
-
1,684
-
1,684
2,027
1,489
-
1,489
1,495
Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees
4,860
-
4,860
1,655
Professional fees paid to advisors other than the auditor or examiner
-
-
-
(560)
2,670
-
2,670
8,255
Financial costs
1,020
-
1,020
466
-
-
-
67
390
-
390
1,296
Support costs before reallocation
252,379
35,048
287,427
209,569
Total support costs - Current Year
252,379
35,048
287,427
209,569
-
Software licences and expenses
As detailed in Note 32
Accountancy fees other than examination
or audit fees
Telephone, fax and internet
Gardening
Premises repairs, renewals and maintenance
Sundry expenses
Levies
Hire Purchase interest
Depreciation & Amortisation in total for the period
Advertising and marketing
Light heat and power
Rates and water charges
Stationery and printing
Printing, Postage and Stationery
Cleaning (including laundry)
Kitchen expenses
Security
Insurance
Staff training
Bank charges
Legal fees
252,379 35,048 287,427
287,427		 209,569
252,379 35,048 209,569
-

Except for premises repairs, renewals and maintenance £9,023 and Gardening £7,167, all the expenditure in the prior year was unrestricted

32 Other Expenditure - Governance costs

Current Year
Auditor's fees
Total Governance costs		 Current year
Unrestricted
Funds
2023
£
7,800		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
7,800
7,800		 Prior Year
Total Funds
2022
£
7,800
7,800 - 7,800

29

The Shaare Hayim Congregation

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Assurance -Non audit or examination
Total additional fees included in
support costs at Note 31
All the expenditure in the prior year was unrestricted.
Total Charitable expenditure
Current Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
4,860		 Current year
Restricted
Funds
2023
£
-		 Current year
Total Funds
2023
£
4,860
4,860
Current year
Total Funds
2023
£
158,784
14,000
287,427
7,800
468,011
Prior Year
Total Funds
2022
£
160,104
16,500
209,569
7,800		 Prior Year
Total Funds
2022
£
1,655
4,860 - 1,655
Current year
Unrestricted
Funds
2023
£
154,094
-
252,379
7,800		 Current year
Restricted
Funds
2023
£
4,690
14,000
35,048
-		 Prior Year
Total Funds
2022
£
160,104
16,500
209,569
7,800
414,273 53,738 393,973
Prior Year
Unrestricted
Funds
2022
£
154,823
-
193,379
7,800		 Prior Year
Restricted
Funds
2022
£
5,281
16,500
16,190
-
356,002 37,971 393,973

33 Total Charitable expenditure

34 Expenditure on raising funds and costs of investment management

Current Year
Lydia Collins Expenses
Total fundraising costs
B1
All the expenditure in the prior year was unrestricted.
Prior Year
Lydia Collins Expenses
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2023
£
137		 Current year
Restricted
Funds
2023
£
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
137
137
137 - 137
137
Prior Year
Unrestricted
Funds
2022
£
137		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2022
£
137
137
137 -

30