**Charity registration number 1078745 (England and Wales)**
## **OHR YERUSHALAYIM SYNAGOGUE**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024**
## **OHR YERUSHALAYIM SYNAGOGUE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Dov Black Jack Salomon Abraham Stern **Charity number (England and Wales)** 1078745 **Principal address** 470 Bury New Road Salford United Kingdom M7 4NU **Independent examiner** Lopian Gross Barnett & Co 1st Floor, Cloister House Riverside New Bailey Street Manchester M3 5FS **Bankers** HSBC (Manchester) 2 - 4 St Ann's Square Manchester M2 7HD
## **OHR YERUSHALAYIM SYNAGOGUE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 10|
## **OHR YERUSHALAYIM SYNAGOGUE**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
The trustees present their annual report and financial statements for the year ended 30 November 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Deed of Constitution dated 4 December 2012, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Objectives and activities**
The principal objectives of the charity are to promote and advance the Jewish religion and Jewish ethics by the running of prayer groups on a regular basis, to arrange and provide for the holding of meetings, lectures and exhibitions for information and advancement of the Jewish religion and to promote the education of children and adolescents in Jewish religion and ethics.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
The principal activities during the year were the running of a synagogue, including Jewish social religious events for the members of the synagogue. The synagogue continued to thrive in the year, both in terms of growing membership and in the number of activities that take place.
## **Financial review**
The synagogue's finances are managed by a dedicated treasurer who is duly overseen by the trustees.
During the year under review, as set out on the Statement of Financial Activities, the charity received income of £135,192 (2023 : £155,777) and rental income of £33,137 (2023 : 22,873) with £145,204 (2023 : £114,915) being expended in accordance with the objects of the charity. Reserves at the year end totalled £812,114 matched by the investment in the synagogue of £726,655 and cash of £85,459.
## _Reserves policy_
It is the policy of the charity that unrestricted funds which are not required for the synagogue building and other assets should be maintained at a level which will ensure that, in the event of a significant drop in funding, the charity will be able to continue its current activities while consideration is given to ways in which additional funds may be raised.
## _Major risks_
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
The Ohr Yerushalayim Synagogue is a registered charity (no 1078745) and its address is as shown on the legal and administrative information.
The trustees of the charity who served during the year were as follows:
Dov Black Jack Salomon Abraham Stern
## _Recruitment and appointment of trustees_
## _Organisational structure_
The day to day administration of the charity is carried on by a five person Board of Management (known as the Executive Committee) comprising one trustee and four members of the synagogue elected by the membership.
- 1 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
Appointment of other trustees is at the discretion of the serving trustees.
All decisions made on behalf of the charity are made by the trustees.
The trustees report was approved by the Board of Trustees.
D Black ..............................Signed on 30 September 2025 @ 10:56 Dov Black **Trustee** Date: .............................................
Abraham Stern ..............................Signed on 30 September 2025 @ 11:35 Abraham Stern **Trustee**
- 2 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF OHR YERUSHALAYIM SYNAGOGUE**
I report to the trustees on my examination of the financial statements of Ohr Yerushalayim Synagogue (the charity) for the year ended 30 November 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Lopian Gross Barnett & Co**
1st Floor, Cloister House Riverside New Bailey Street Manchester M3 5FS 30/09/2025 Date: ............................
- 3 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
129,388
5,804
Charitable activities
**4**
31,137
-
Investments
**5**
907
-
**Total income**
161,432
5,804
**Expenditure on:**
Charitable activities
**1**
137,875
7,329
**Total expenditure**
137,875
7,329
**Net income/(expenditure)**
23,557
(1,525)
Transfers between
funds
(1,051)
1,051
**Net movement in**
**funds**
**6**
22,506
(474)
**Reconciliation of funds:**
Fund balances at 1 December
2023
789,608
474
**Fund balances at 30**
**November 2024**
812,114
-|**Total**
**Unrestricted**
**Restricted**
**Restated**
**funds**
**funds**
**Total**
**2024**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
135,192
151,404
4,373
155,777
31,137
22,873
-
22,873
907
-
-
-
167,236
174,277
4,373
178,650
145,204
109,126
5,789
114,915
145,204
109,126
5,789
114,915
22,032
65,151
(1,416)
63,735
-
-
-
-
22,032
65,151
(1,416)
63,735
790,082
724,457
1,890
726,347
812,114
789,608
474
790,082|**Total**
**Unrestricted**
**Restricted**
**Restated**
**funds**
**funds**
**Total**
**2024**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
135,192
151,404
4,373
155,777
31,137
22,873
-
22,873
907
-
-
-
167,236
174,277
4,373
178,650
145,204
109,126
5,789
114,915
145,204
109,126
5,789
114,915
22,032
65,151
(1,416)
63,735
-
-
-
-
22,032
65,151
(1,416)
63,735
790,082
724,457
1,890
726,347
812,114
789,608
474
790,082|
|---|---|---|
|||178,650
114,915|
|||114,915|
|||63,735
-|
|||63,735
726,347|
|||790,082|
- 4 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **BALANCE SHEET**
## _**AS AT 30 NOVEMBER 2024**_
||||**2024**|||**2023**||
|---|---|---|---|---|---|---|---|
||||||**as restated**|||
||**Notes**|**£**||**£**|**£**||**£**|
|**Fixed assets**||||||||
|Tangible assets|**10**|||726,655|||588,974|
|**Current assets**||||||||
|Debtors|**11**|-|||2,800|||
|Cash at bank and in hand||85,459|||198,308|||
|||85,459|||201,108|||
|**Net current assets**||||85,459|||201,108|
|**Total assets less current liabilities**||||812,114|||790,082|
|**The funds of the charity**||||||||
|Restricted income funds|**12**|||-|||474|
|Unrestricted funds|**13**|||812,114|||789,608|
|||||812,114|||790,082|
The financial statements were approved by the trustees on .........................
> BisseSE D Black ..............................Signed on 30 September 2025 @ 10:56 Dov Black **Trustee**
## Abraham Stern
..............................Signed on 30 September 2025 @ 11:35 Abraham Stern **Trustee**
- 5 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **BALANCE SHEET (CONTINUED)** _**AS AT 30 NOVEMBER 2024**_
## **1 Charitable activities**
|Rent
Federation of Synagogues membership
Insurance
Religous services, books and requisites
Cleaning, repair, maintenance and sundry purchases
Fundraising and social activities
Security costs
Advertising, printing and postage
Rates
Light and heat
Telephone
Professional fees
Rabbinical and other religious services
**Analysis by fund**
Unrestricted funds
Restricted funds
**For the year ended 30 November 2023**
Unrestricted funds
Restricted funds|**2024**
**£**
22,666
12,100
-
2,641
32,848
22,978
7,329
520
1,998
13,562
494
2,555
25,513
145,204
145,204
137,875
7,329
145,204|**2023**
**£**
21,737
11,000
3,084
1,300
18,751
23,225
5,789
1,899
1,628
8,294
444
2,255
15,509|
|---|---|---|
|||114,915|
|||114,915|
|||109,126
5,789|
|||114,915|
## **2 Accounting policies**
## **Charity information**
Ohr Yerushalayim Synagogue is a charitable trust constituted under a Deed of Constitution dated 4 December 2012.
## **2.1 Basis of preparation**
The accounts have been prepared on the receipts and payments basis.
## **2.2 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
- 6 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
## **2 Accounting policies**
## **(Continued)**
## **2.3 Tangible fixed assets**
Tangible fixed assets are measured at cost, net of depreciation to 30 November 2012. Depreciation was previously provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
|Building|Nil|
|---|---|
|Torah Scrolls|2% Straight line|
|Fixtures and Fittings|5% Straight line|
|Computers|25% Reducing balance|
## **3 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|129,388|5,804|135,192|151,404|4,373|155,777|
Included within the above as restricted is £5,804 (2023 : £4,373) of government grants that were received in respect of the security costs of the synagogue. £7,329 of the security funds were expended in the year.
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|**Rental Income**|||
|Charitable rental income|31,137|22,873|
## **5 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Interest receivable|907|-|
- 7 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
|**6**|**Net movement in funds**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|-|-|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
None of the trustees (or any person connected with them) received any reimbursement of expenses from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
|Total
There were no employees whose annual remuneration was more than £60,000.|**2024**
**Number**
-|**2023**
**Number**
-|
|---|---|---|
||||
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Tangible fixed assets**
|**Cost**
At 1 December 2023
Additions
At 30 November 2024
**Depreciation and impairment**
At 1 December 2023
At 30 November 2024
**Carrying amount**
At 30 November 2024
At 30 November 2023|**Building**
**Torah Scrolls**
**Fixtures and**
**Fittings**
**Computers**
**£**
**£**
**£**
**£**
465,345
54,337
82,639
848
137,681
-
-
-
603,026
54,337
82,639
848
-
4,347
9,848
-
-
4,347
9,848
-
603,026
49,990
72,791
848
465,345
49,990
72,791
848|**Total**
**£**
603,169
137,681|
|---|---|---|
|||740,850|
|||14,195|
|||14,195|
|||726,655|
|||588,974|
- 8 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
|**10**|**Tangible fixed assets**||**(Continued)**|
|---|---|---|---|
|**11**|**Debtors**|||
|||**2024**|**2023**|
||**Amounts falling due within one year:**|**£**|**£**|
||Other debtors|-|2,800|
## **12 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1**|**Incoming**|**Resources**|**Transfers**|**At 30**|
|---|---|---|---|---|---|
||**December**|**resources**|**expended**||**November**|
||**2023**||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
||474|5,804|(7,329)|1,051|-|
|**Previous year:**|**At 1**|**Incoming**|**Resources**|**Transfers**|**At 30**|
||**December**|**resources**|**expended**||**November**|
||**2022**||||**2023**|
||**£**|**£**|**£**|**£**|**£**|
||1,890|4,373|(5,789)|-|474|
## **13 Unrestricted funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds for specific purposes:
||**At 1**|**Incoming**|**Resources**|**Transfers**|**At 30**|
|---|---|---|---|---|---|
||**December**|**resources**|**expended**||**November**|
||**2023**||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|789,608|161,432|(137,875)|(1,051)|812,114|
|**Previous year:**|**At 1**|**Incoming**|**Resources**|**Transfers**|**At 30**|
||**December**|**resources**|**expended**||**November**|
||**2022**||||**2023**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|724,457|174,277|(109,126)|-|789,608|
- 9 -
## **OHR YERUSHALAYIM SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 NOVEMBER 2024**_
## **14 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 November 2024:**
Tangible assets
726,655
-
Current assets/(liabilities)
85,459
-
812,114
-
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**At 30 November 2023:**
Tangible assets
588,974
-
Current assets/(liabilities)
200,634
474
789,608
474|**Total**
**2024**
**£**
726,655
85,459|
|---|---|
||812,114|
||**Total**
**2023**
**£**
588,974
201,108|
||790,082|
## **15 Prior year adjustment**
During the year, the charity identified an error in the recognition of rental income in the financial statements for the year ended 30 November 2023. Rental income of £22,873 relating to the year had not been recorded. This error also affected the reported unrestricted funds which required an adjustment of £108,741 in relation to unrecorded rental income over several years with the corresponding adjustment to the bank balance as at 30 November 2023.
In accordance with the Charities SORP (FRS 102), the financial statements for the prior year have been restated to correct this error.
## **16 Related party transactions**
There were no related party transactions during the year that require disclosure (2023 - none).
- 10 -