Charlty rnglstr8tlon numb•r 1078745 OHR YERUSHALAYIM SYNAGOGUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023
OHR YERUSHALAYIM SYNAGOGUE LEGAL AND ADMINISTRATIVE INFORMATION Tru•t• Dov Black Jack Salomon Abraham Stem (Appointed 1 Dernber 2022) Charlty number 1078745 Prln¢lpal addre 470 Bury New Road Salford United Kingdom M7 4NU Ind•p•nd•nt •xamlnor Lopian Gross Bamett & Co 1st Floor, Clolstsr House Rivergide New Bailoy Streol Manchest8r M3 SFS 8ank•r• HSBC Imanchesler) 2 - 4 Sl Ann's Squgre Manchester M2 7HD
OHR YERUSHALAYIM SYNAGOGUE CONTENTS P•g• Trustees repc*1 Independent 8xamlner's report Statemont of fln8ncial adv188 Bal¥nco Bheel Note8 to the flnanclal s18lements 6-10
OHR YERUSHALAYIM SYNAGOGUE TRUSTEES REPORT FOR THE YEAR ENDED 30 NOVEMBER 2023 Th8 Iru8tees present their 8nnu81 report and financial stslements for the year ended 30 Nov8mbar 2023. Tha accoijnls have been prepared in accord8nce with the accounting policles s8t out in nol8 1 to the accounts an comply with the Deed of Constitution dated 4 December 2012, Ihe Charities Act 2011 and the Ststement of Recommended Practice, "Accounting and Reporting by Charib'es", issuad in March 2005. ObJ•ctlv•8 and •ctl¥ltles The princip81 objectives of th8 charity are lo promot8 and advance thg Jeimsh rellgion and Jewish &thlcs by the running of Prayer groups on a ffjgular basis, to arrange and providè for the holding of meetings, lectures and exhibllions for information and advancement of the Jewsh religlon and to promote the education of children and adol8scents in Jewlsh religion and elhlG$. Public bonefit The trustees have paid due regard to guidance 188ued by the Charity Commission in deading wh8t activrties the charity should undertak8. Achlevement¥ and perfom)•nc• Signifjcanl &ch'vifi&s and 8chievemonl$ against obJ8CtIv8$ The principal actSvi1Ses during th8 year were the runnSng of a 8ynagogue, includlng Jewish soci81 religlous 8vent8 for the members of the synagogue. The synagogue conllnued to thve in the year, l)oth In terms of growing membership and in the number of a¢livllies that lake place. Flnanclal r4vl•w The synagogue's flnances managed by a dedlcated treasurer Is duly overseen by the trustee8. Duflng th8 y88r under revlew, 8s 3et out on the Statement ol Finandal Acliwties, the charlty received Incom9 Of £155,77712022 .' £108,771) wllh £114,91512022 £104.449) b8lng expended In accordance wlth the objects of Ihg charlty. Reserves al the year end tolalled £881,341 matched by thè Inve8tm8nt In th8 synagogue of £S88,974, debtors of £2,800 and cash of £89,567. ReseNes pollcy 11 is the policy of the charity that unre8tr+cted funds whlch ar8 not requlred lor the 8ynagogue bulldlng and other assets should be maintained al a levtrl whlch will ensure that, in th8 8v8nt of a slgnificanl dTOP in fundlng, the charlly will bo able lo contsnue ils currant activlues while consideration 18 9iven lo ways in which additional funds may be raised. Malor rtsks The Irusiees have assessod the major rlsks lo which the ch8rlty Is exposed, and are sab'sfied that systems are in place lo miligale exposuro to the malor risks. Structur•> governance and man•gom•nt The Ohr Yerushalayim Synagogue Is a regislered charity Ino 10787451 and its address Is as shown on the legBI and administrative infomialion. The Iruslees of the charity who seNed during the year were as follows: Dov Black Jack Salomon Abroham Stem IAppoinled 10ec&mb8r 2022 Rouuitment and appointment oftruste8s Organisalion81 slnJclur8 Thè day to day administration of the charity is carried on by a flve person Board of Managem8nt (known as the Execub've Committee) comprising one trustee and four m&mb8rs of th8 synagogue elected by the memb8rshSp.
OHR YERUSHALAYIM SYNAGOGUE TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Appolntm8nl of other trustees 18 at the dl8¢yellon of th8 seNlng trusl8es. All decisions made on behalf of tha chaty 8re made by the truste88. The trustees report was approved by tha 81)ard of Tnjstees. Dov Black Trust•• Abraham Stem Tru8t•• Dale..
OHR YERUSHALAYIM SYNAGOGUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OHR YERUSHALAYIM SYNAGOGUE l report lo the trustees on my examlnallon of the finoneial stat8menls of Ohr Yerushalaylm Synagogue {Ihe charity) for the year ended 30 November 2023. R•sponslbllltl• thnd basi• of report As Ihe trust885 of the chadly you are rasponsible for the preparation of the financial statements in accordance with tha mquiremen15 of th8 Charities Ad 2011 (the 2011 Acti. I report In resp8ct of my examination of tha charfty's finandal statements cairied out under section 145 of the 2011 Act. In carying out my examination I have followed all the applicable Directions given by the Charity CommissSon under saction 145151{bl of the 2011 Act. Ind•p•nd•nt •xamin•r's •t•tom•nt I hBva complele¢J my examln8tSon, I confinn that no matter8 have come lo my attOnOn In ttnnectlon wllh tha examination glvlng me cause to bell8Va that In any malertal r8specl-. accounting records were not kept in re8pect of the charity a8 r8qulred by section 130 of the 2011 Act.. or thè flnancial stalemgnls do not accord with those r8wrds', or the finandal statement3 do not comply wllh the 8ppIIc8ble requSremenls concerning the lomi and conlenl of accounts sel out in the Charilio$ (Accounts and Reports) Regu181ions 2008 other than any requlrement that the accounts give a true and lair vSew 1¢h Is not a maller considered as part of an independent examin8tlon. I have no concerns end have come acro85 no other mallers in connecllon wllh thè 8xamln81Son lo whith attenlion should be drawn in this report in order to enable a proper understanding of the financial 8talemenls to be reached. D Rubinstein FCA Lopi8n Gross Bametl & Co 1 sl Floor. Cloister House Rlvèrside New Bailey Street Manchester M3 5FS Dated.. 2410912024
OHR YERUSHALAYIM SYNAGOGUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2023 Unr•strfcted R•strlct•d funds fundty 2023 2023 Total Unrestr+cted R••trfctfjd funds funds 2022 2022 Total 2023 2022 Not•• Incom• from". Donatlons and legacies 151,404 4,373 155.777 102,742 6.02g 108,771 Totsl Incom• 151.404 4,373 155.777 102,742 6,029 108.771 Exptrndlture on: Charitable actlvlll88 109,126 5,789 114.915 98,555 5,894 104,449 Total •xp•ndltur• 109.126 5,789 114,915 98,555 5,894 104.449 Not Incom•l(expendltur•l •nd mov•ment In fund$ 42.278 11,4161 40,862 4,187 135 4,322 ReGonclllatlon of fund•: Fund balances al 1 December 2022 638,589 1,890 640,479 634,402 1.755 636,157 Fund bal•nco• at 30 Mov•mb•r 2023 680.887 474 681,341 638,589 1,890 640,479
OHR YERUSHALAYIM SYNAGOGUE BALANCE SHEET AS AT30 NOVEMBER 2023 2023 2022 Notes Flx•d assot• Tangible 855ets 588.974 588.974 Current ••40ts Debtors Cash at bank and in hond 2,800 89,567 2,800 48.705 92,367 51,505 Net curr•nt a¥¥•ts 92,367 51,505 Tolal ass•t• l••• current Il•bllltl•• 681,341 640.479 Nol a•••ts •xcludlng p•nlon Ilablllty 681,341 640,479 Th• fund• of th• ch•rlty Rastrlcted Income fvnds Unrestricted fund8 10 474 680,867 1,890 638,589 881.341 640,479 The flnanclol ststern•nls were apwoved by the Iruslees on t.1.r¢.Lf.¥ U) LLI Dov Black Trustte At8h8m Stern Tru•l••
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 Accounllng poll¢l Charlty Inforniatlon Ohr Yewshalaylm Synagogue is a ch8rltable trust o)nstilut•d under a Deed of Constitution datsd 4 Decembar 2012. 1.1 Basls of proparatlon The accounts have been prepared on the receipts and payments bas18. 1.2 Charltable funds Unreslricled fund8 are avallable for use al the discretion of th8 tnJ51ees in furlherance of their charitable objeciives. Reslrlcled fvnds are subject lo spedflc condlUon8 by donors or grantors as to how they may be used. The purposes and u888 of the reslrtcled funds are sel out in th8 notes to the flnancial statements. 1.3 Tanglble fixed a•MtB Tangible fixed a55818 are measured al cost. net ol depreciatlon to 30 November 2012. Depreciation was previously provided at r8les calculated lo write off the cost less eslimaled resldual value ol each asset over its expected useful lrfe, as follows.. 8ulldlng Torah Scrolls Fixtures and Filbngs Computers 2% Slralghl Ilne 5•h Slraighl Ilne 25% Reducing balance Incom• from donatlonB and 1ogacl•s Unr••trlct•d R•Btrl¢t•d fund• fundi 2023 2023 Total Unr••trlcl•d R••trlcted fund• fund• 2022 2022 Total 2023 2022 Donatlon8 and glfts 151.404 4,373 155,777 102,742 6.029 108,771 Included wllhin the abov8 as rostricled15 £4,37312022 .' £6,029) of govemmenl gr8nts that were recelved in respect of the security costs of the synagogue. £5,789 of the security funds were exp8nded in the year.
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 Charlt•ble activiti•s 2023 2022 Rent Federation of Synagogues membershlp Insuranca Religous services. books and requisiies Cle8ning, repair, maintenance and Bundry purchase¥ Fundralsing and 90cl81 actlvilies Security costs Advertising, printsng 8nd postagg Rale8 Light and heal Telephone Profe881on81 feej R8bbinlcal and othèr rollgious 88rvlcg8 21.737 11.000 3,084 1.300 18,751 23.225 5.789 1,899 1.828 8,294 444 2,255 15,509 18.621 11,000 5,814 1,937 19,816 14.208 5,894 1,595 1,940 7,777 371 35 15,441 114,915 104,449 114,915 104.449 Analysls by fund Unr8slrlcled funds Reslrfcled lund8 109,126 5,789 114,915 For th• y••r •nd•d 30 Nov•mber 2022 Unreslricled funds Restricted lunds 98,555 5,894 104.449 N•t movem•nt In fund• 2023 2D22 The net movèment In fvnds is slated after chargingl{crediting}'. Trust••s N¢Jne of thè trustees lor any persons connected with them) received any Temuneralion or benefits from the charity during the year. None of the Iruslees lor any person connected with them) reiVed 8ny relmbufsemenl of expenses from the charity during the year.
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 30 NOVEMBER 2023 Empl¢y••$ The avorage monthly number of employee8 dudng the year was.. 2023 Number 2022 Number Total There were no amployees whose annual remuneration was more than £60,000. Tixatlon The charfly Is exempl from taxation on Ils actlvltles becausa all bts Incom018 applled for charflable purp0888. TangSbl• Ilx•d as¥•l• Bulldlno Tty•h Scrolls Flxiur•• Ind Computsr• Flttlng• T•tal Cost Al 1 December 2022 465,345 54,337 82.639 603,169 AI 30 November 2023 485,34S 54.337 82,639 848 803,169 D•pr•clatlon and Imp•lmi•nt Al 1 December 2022 4.347 9,848 14.195 AI 30 November 2023 4.347 9,848 14,195 Carrylng amount At 30 November 2023 465.345 49.990 72.791 848 588.974 AI 30 November 2022 465,345 49,990 72,791 848 588,974 D•bto 2023 2022 Amounts falllng du• wlthln ong y•ar: Other deblo 2.800 2,800
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 10 Restrlct•d funds The restricted funds of the charity comprise the un8xpended balances of don8tSons and grants hald on trust subject lo specific condib'ons by donors as to how they may be used. Incomlng r•8ourc•• Resources •xpended At30 N0mb•r 2023 O•c•rnb8r 2022 1.890 4,373 15,789) 474 Pr•vlous y•ar: At1 D•cember 21121 Incomlng R•sourc¥¥ r••ourc•• •xpond•d At30 Nov•mb•r 2022 1,755 6,029 15,8941 1,890 11 Unre•trfcted funds The income funds of the charlly Snclude the following designated funds which havg been 801 aslde out of nrestricted funds for $CIfiC purposes.. Atl December 2022 Incomlng R•$ource• re•ourc•• oxp•nd•d At30 Nov•mb•r 2023 General fund8 638.589 151,404 1109,126) 680.867 Pr•vlou8 year: At1 D•comber 2021 InG¢)mlng RMourc•• I•Ur¢0• •xp•nd•d At30 Novemr 2022 General funds 634,402 102,742 198,555) 638,589 12 Analy•ls of nol as8•ts b•tween lundjj Unre8trld•d funds 2023 R•$trfct funds 2023 TOL91 2023 At 30 November 2023- Tangible assets Current assetsllliabilitiesl 588,974 91.893 588.974 92,387 474 680,867 474 681.341
OHR YERUSHALAYIM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2023 12 Analysls of net ai•et8 betwegn fvnds (Contlnuedl Unre¥trlcted fundi 2022 Rostrlcted funds 2022 Total 2022 At 30 Novembor 2022". Tangible a55815 Current assetsllli8liIieSI 588,974 49.615 588,974 51,505 1,890 638.589 1.890 840.479 13 R•l•t•d p•ty n¥•cl10n• There wore no related paty Iran8aclions during the year that rèqulre dlsdosur612022 - nonel- 10-