Ch*rlty reglgtration number 1078745 OHR YERUSHALAYIM SYNAGOGUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021
OHR YERUSHALAYIM SYNAGOGUE LEGAL AND ADMINISTRATIVE INFORMATION Tru•t•e• Dov Black Jack Salomon Charlty numb•r 1078745 Prfnclpal •ddr••• 24 New Hal Road Salford M74HQ Ind•p•nd•nt eumln•r Loplan Gro8B Bamett & Co 1st Floor Cloister Houie Rlver8ide, New Balley Street Manchester M3 5FS B•nk•rn HSBC IMan¢he8l•rl 2- 4 SIAnn'y Squar• Manchest•r M2 7HD
OHR YERUSHALAYIM SYNAGOGUE CONTENTS Pago Trusta8$ report Independent *xamkn•f8 report stalem•nt of fln8nd•l •cll¥W•8 Bdance 8heol Notos lo tho flnandgl $latements
OHR YERUSHALAYIM SYNAGOGUE TRUSTEES REPORT FOR THE YEAR ENDED 30 NOVEMBER 2021 The tru8tee$ present their annual port and finondal stAlements for the year ended 30 November 2021. The account3 have bèen prepared in accordance wth the •ccounting poliries set out in note 1 to the accounis and compty the Deed of Conslilulion dated 4 December 2012, the Charities Act 2011 And the Slalement of Recommended Practice, "Accounting and Reporting by Charities. issued in March 2005. ob¢11¥•1 and actlvltle• The principal objects've$ of the chBrity are lo promote and 8dv8nce the Jewish religion and Jewsh ethic5 by the runnin9 of prayer groups on s regular ba818, to arrange anrl provlde for the holding of meetings. lectures and exhlbilions for infomiation and advBncemenl of the Jewish rellglon •nd lo promote the educaon of chlldren and adolg•cents in Jew18h religlon And elhics. The tru8t886 have paid due regard to guldonce 18sued by the Charfty Commljslon Sn dedding what s16¢$ the charily should undertake. AehleY•mont• •nd perfornanc The principal activiues durlng the year were the wnnlng ol a synagogue, Includlng JevABh BocS0l rellglouJ events lor the mernbers of the synagogue. The synagogue continued lo in Ihe year, both In terms ¢1 grovlng membershlp and in the number ol actSvill•s that take place. Fln•ncl•l r¢vl The synagogue's flnanc•8 Affj managed ty a dedicated tre8¥urer who18 dvty over88en by th• Iru8tee8. Dur+ng th8 year under revlew, 88 sel out on the Statement of Flnanclal Activilies, Ihe charity recaivad Income of £93,959 12020 .' £83,431) th £96,391 12020 £94,605) belng expended In accordance vAth the oble¢ts of the chaity. Re8erves al the year end totall•d £636,157 matthed by tho inve81ment In the iynagogue ol £S88,974 and cash of £47.183. It 1$ th& poll¢y of Ihe ch8dty that unrestdcted fund& whlch are not requlred lor the 8ynagogue trfjllding and other assets should be maintained at a level which wlll en5ur? that, in the event of a slgnmc8nl drop in fijnding, the ch&rtty wlll be able lo conllnue its current activities while con8lderallon 18 given to Ways in whlch addrtional funds m8y be raised. The trustees have 9888$8ed the rnalor Sk3 lo vthlch Ihe ¢harty Is expo8ed, and 8re oalisfied that 8yBlems 8r• In place to mi*'gate exp08ure lo the rnajor risks. structur•, oovemane• •nd m•nagement The Ohf Yeru$halayirn Synagogue 1$ a iegl$Ied ¢h8fity Ino 107874518n¢Y It8 8ddre88 IB a8 shown on Iha legul and 8(Jmlnlslr¥llve Inforrnalion. The tiustee¥ of Ihe chBrity who 5eTh8d during the •r were a5 follows.. Dov Black Jack Salornon A Bookman IR¢$lgned 31 August 20221 The day to day adminlstraknon of the charity 18 carried on by a five person Board of Management (known as the Executive Committee) comprising one Iruslee and four mernb8rJ oflhe ¥ynagogue eleded by tho membership. Appntment of other trustees is at the discretion of the seNing trustees. All decisions mad&on.behalf of Ihe_tharity_are made_--- by the trustee8.
OHR YERUSHALAYIM SYNAGOGUE TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2021 The Irvslees report wa8 approved ty tho Board of Trustees. Dov Black Thi•t•e Ja Salomon Tru¥teo Dale..
OHR YERUSHALAYIM SYNAGOGUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OHR YERUSHALAYIM SYNAGOGUE I report lo the trustees on my examination of the fin8nciql Blatements of Ohr YenJsh81ayim Synagogue Ithe charity) for the year erHled 30 November 2021. Ro•pon•ibilitI •nd ba•1• ol report As the trustees of the chartty you are responsible for the preparab.c of th8 ffnancial 8tatements In accord8ncg with the requirements of the Charmies Act 2011 (the 2011 Actl. I report Sn respect of my examination of the charty's financlal st#t•mants ¢arrfed out under Bection 145 of the 2011 Act. In carrying out my examinalion I have follow•d all the appllc9ble Dlrectlons glven by the Chgrlty Commission under Bection 1451Sllbl of the 2011 Act. Ind•p•nd•nt •x•mln•*• •t•tom•nt I have compbl¢d my examination. I confirrn that no marters have corne lo my gttenllun In connectlon the examlnallon givlng me ¢gu8e lo belleve that In any materlal re8pecl'. ccovnting records were nol kept in iespect of the charity 88 Tequlred by section 130 of the 2011 Act. or the fin9n¢ial $t8lemenls do not accord wlh those record8'. or the flnanciBI 5tatement8 do nol compty ¥th the applicable requlrem•nti eoncernlng the form and content of accounts 8el out In Ihe Charlties IAccounlB and Raport91 Regulatlons 2008 other than any requirement that Ih? accounts give a Irue and fair view is not a matter eonsidernd ¥$ ol In independent •xamlnallon. I ha no eoncemi and have como 8cro88 no other matter8 In conn•ction th the •K8mlnallon lo whlth AtteN.0Th should b• drawn In IhiG roport in order lo enable a proper understanding of the flnancl816ts1emenls 10 be r•ach8d. Rubinstein FCA Lopl8n Gro•8 Bainetl & Co 181 Floor Cloister Hou Riverside, New Balley Stregl Manchester M3 5FS .£22.22 Dated.
OHR YERUSHALAYIM SYNAGOGUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2021 Unrn•tricted RtrIcted fund• fund• 2021 2021 Total Unr•strlct•d R••trlctod fund• funds 2020 2020 Total 2021 2020 Nots• Incom• from.. Donallons and g1ft8 90,996 2,963 93.959 79,053 4.378 83,431 •n Charltable actrtIal 93.783 2,808 96,391 80.227 4.378 94,605 N•t l•xpendlturnVlncom• lor tho y•*rl N•t rn0¥offl•nt In fund• 12.7871 355 (2,4321 111.1741 (11,174) Fund balonce8 at 1 December 2020 837,189 1,400 838,589 848,383 1,400 649,763 Fund balanc At 30 Nov•mb•r 2021 834,402 1,755 638.157 637,189 1,4CIJ 638,589
OHR YERUSHALAYIM SYNAGOGUE BALANCE SHEEr AS AT 30 NOVEMBER 2021 2021 2020 Flxed a••et> Tang*Jle •$s•ts 588,974 567,032 Current ai••ts Ca¥h at bank and In hand 47,183 71.557 Nat current JssetB 47.183 71,557 Tot•1 I••• l••• curr•nt Il•bllltl•• 838.157 638,589 Incom• fund• Reslrf¢ted lund Unre31dcted fund$ 1,755 834,402 1,400 637,189 836,1 $7 638,589 2810912022 The finandal statements were approved by Iha Tw$t••8 on ......,.............,.... Dov Black Tru•t•o JAck S81c4non Tru•t•fr
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021 Accountlnq pollcle8 Charlty Inform•tlon Ohr Yerush8lawrn Synagogue is a ch8ritable truit con8trtuted under 8 Deed of Constitution dated 4 Oecember 2012. 1.1 80•1• of prnparallon The accounts hgve been preporeil on Ihe recelpls and payments ba818. 1.2 Chjrftable lund• Unrestrl¢t8d fvndj are avallable for usè al the discretion of the trust8a$ In furtheranc• ol Iheii chantable objective$. R¢3tslcted funds are subject lo specific condAlon8 ty donor¥ 88 lo how they may bv used. The purpo$e$ ond u8 of the restricted fund¥ are sel out in the noteB lo the financl•l $18lem&nl$. 1.3 T•nqlbl• flxed ••••t• Tanglble fix•d 88s8ts ar8 meaBured al cost, net ol depreciatlon to 30 Nov&mber 2012. DepclaI10n waB previousty prov+ded at rate8 calculated lo write Off the COBI less estim8led r&8idual value of each asset over Ili expected u8elul lifè. a8 followi.. 8ulldlng Torah Scrolls Fixtures and FKting8 Compulern 2% Slr8ighl line 5% Straight line 25% Reducing balan Don•tlon• •nd glft• Unr••trl¢t•d Re•trlct•d fund• lund• Totsl Unrestricted R88trlct8d funds fund3 Total 2021 2021 2021 2020 2020 2020 Donatlons and glfts Grant income Un11¢¢¢d 87.085 2,963 90,028 79,053 4,378 83,431 3,931 3,931 90,996 2.983 93,959 79,053 4,378 83.431 Included wrthin th? abovg ?5 r¢stridod 15 £2,3{2020 . £4,378) of govemrnenl grants th81 were received in respect of the 8ecuTKy costs of the 8ynagogue. £2,808 ofthe Becurity funds were expended In the ytar.
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2021 Charltable •rAlvlti 2021 2020 Rent Fedorath"on of Synagogues membership Insurance R81i9ous seces, ljooks and requlsiles Cleaning, fepalr, rnalnlenance and sundry purch¥8e$ Fundrai55ng and sorial acUvlle4 Securfty costs Adv•rtl8lng, prfntlng •nd postage Rale8 Llght and heat T•lephone Professional foes Rabbinical and olher religious seNice¥ 18,493 11,000 18,494 10.000 1,857 2,885 14,882 19,494 4,378 557 20,693 18,708 2.608 1,149 1,283 6,981 408 35 18,498 1.391 S.475 240 707 14,375 96,391 94,605 98.391 94,805 An•ly•l• by fund Unrgslricted fund Restrlcled fund8 93.783 2,808 96,391 For th• y•&r •nd•d 30 Nov•mb•r 2020 Llnr¢$ld¢t¢d funds Re8tTkted fund8 90,227 4,378 94,605 Tru•t•e• None of the Irvstees lor any persons Cnected with them) gny rpmuneration or beneffts from the tharty durfng the year. None of the trust8e8 lor 8ny porson connected vhth them) recefved any relmbur88menl of expenses from the charty duting the y¢wr.
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2021 Employe•8 The average monlhty nuwkner ofemployees during the ye8r wa&.. 2021 Numb•r 2020 Numbor Tot Ther¢ w•t• no ernployees whoBe 8nnuAI remunerallon wa8 moi8 than £eo,cth). Tanglbl• flxèd a•••t• Bulldlnq Tornh scroll• Flthr•• ¢put• Totsl C1 Al 1 D0mber 2020 Addlllon8 453.662 11,883 54.337 72,718 9,921 510 338 581,227 21,942 At 30 November 2021 485,345 54,337 62,839 848 e03.189 D•prnel•tlon •o)d Impalmient Al 1 Do¢¢mb•r 2020 4,347 9.848 14,195 At 30 Novomber 2021 4,347 9.848 14,185 Carrylnq amount AI 30 Novernber 2021 485,345 49.990 72,791 848 588,974 At 30 November 2020 453,862 49.990 82,870 510 567,032 Analy•l• ol n•t aM•t* b•tw•en fundB Unr••trfci•d R•8irfctvd lund• fund• 2021 2021 Totsl Unro8trfet•d fund$ 2020 Re8trfcted funds 2020 Totsl 2021 2020 Fund balan¢98 al 30 November 2021 ¥re represented by.. Tangible asBels Currenl ass6tsllllabllitl•8) 588,974 47,183 588,974 47.183 567,032 70,157 $67,032 71,557 1,4C(J 636,157 638,1S7 637,189 1,400 638,589 The restricted funds comprise donation¥ for the Building Fund.
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2021 Relai•d p8ty tr•nu¢llon• There wefe no lAted paty tran8action8 during the year that require di8do8ure12020- none).