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 D￿ernber 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 adv1￿88
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 th￿ve 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 cha￿ty 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 attOn￿On In tt*nnectlon 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•n*lon 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
At*8h8m 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) re￿iVed 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
N0￿mb•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
Novem￿r
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 assetsllli8￿liIieSI
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-