LIVERPOOL OLD HEBREW CONGREGATION
Reader
Edward Marks
9 Hereford Road, Liverpool, L15 9HJ
Burial Grounds
The Cemetery, Thomas Drive, Broad Green, Liverpool, L14 3LD The Cemetery, Deane Road, Liverpool, L7 0ET
All congregational communications should be addressed to:
The Secretary, Liverpool Old Hebrew Congregation, Synagogue Chambers, Princes Road, Liverpool, L8 1TG. Telephone: 0151-709 3431. E-mail: office@princesroad.org. URL: http://www.princesroad.org.
OFFICERS 2020-21 5781
VARIOUSLY ELECTED AND APPOINTED AT THE AGM HELD ON 29 NOVEMBER 2020
HONORARY OFFICERS
Chairman & Senior Warden: S Marks Junior Warden: Dr PJ Grant Honorary Treasurer: J Rosenthal Honorary Secretary: DB Kay
CHARITABLE TRUSTEES
Mrs LP Maginn ED Rosenfield RH Stone and the Honorary Officers
BURIAL BOARD
HD Churney (chairman), AL Burman
BOOKKEEPERS
KLAS
AUDITORS
Haines Watts
INVESTMENT ADVISORS
Blankstone Sington
REPRESENTATIVES OF THE CONGREGATION on the Liverpool Kashrut Commission
AL Burman
on the Hospital Visitation Committee
Mrs A Goodman, Mrs LP Maginn on the Merseyside Jewish Representative Council Chairman, Dr PJ Grant, RH Stone at the Home for Aged Jews (no appointment made)
at Cheder Etz Chaim
S Marks
to the Braham Trust
Chairman, Honorary Treasurer; EM Mott-Cowan & DR Grantham serve in other capacities
GENERAL INFORMATION FOR MEMBERS
Recital of Memorial Prayer
If members wish the recital of a memorial prayer in all Yizkor services each year, the names of such relatives may be inscribed on the memorial boards in the annexe and so recited in perpetuity. It is, however, necessary to make such arrangements with the office to facilitate this.
Prior to the Day of Atonement, a special notice is sent to all members calling their attention to the recital of a memorial prayer in memory of relatives. On receipt of a reply, the name or names of the deceased is recited with due solemnity on the Day of Atonement only.
Birth
Son – Information as to the services of a mohel is obtainable from the minister.
Daughter – It is customary for the father of the child to attend the synagogue service for calling-up to the reading of the law, at which time the baby is named.
Schooling
Parents are urged to enlist their children at the Cheder Etz Chaim at the time of their starting primary schooling. The principal will be pleased to interview parents and enrol children at Childwall Hebrew Congregation, Beauclair Drive, on Sundays at 10.00am.
Bar Mitzvah
Parents of a boy approaching his Bar Mitzvah year should confirm the correct date for the event and notify the minister of their wish for the ceremony to take place in the synagogue. It is a long-standing rule that the Bar Mitzvah present himself to the minister for an interview at least six weeks before the event.
Bat Mitzvah
Parents of a girl approaching her Bat Mitzvah year (12 years), and who wish to participate in the celebration of this important event should make contact with the minister.
Wedding
The bride and bridegroom should make a personal application to the minister, as the ecclesiastical authorities require certain information. The scale of fees, including those for the services of the choir and organist, is available at the synagogue chambers. Ideally, four months’ notice is required to deal with the Chief Rabbinate’s requirements.
Sickness
In case of sickness, a letter or telephone call to the synagogue office or to the minister will result in a visit to the sick, whether at home or in hospital.
Death
The religious rites and funeral arrangements at Broad Green cemetery are the responsibility of the Burial Board. A personal visit or telephone call to the chairman of the Burial Board (0151-722 2006) or the synagogue secretary (0151-709 3431) will receive immediate and sympathetic attention.
Yahrzeit Notice
Members will be notified of a yahrzeit annually by post if they communicate to the minister the Hebrew name and date of death of the deceased.
Broad Green Cemetery
The cemetery is open on the four Sundays prior to Rosh Hashanah and on the Sunday immediately prior to Yom Kippur. The entry code for the padlock on the front gates is available on request.
Deane Road Cemetery
The cemetery is open for volunteer gardening days on the first Sunday of every month (weather permitting) and all volunteers are welcome. Open days are held on the third Sunday of every month from 12.00pm until 4.00pm and volunteers are welcomed to staff these events. Private tours are available on request. The tours co-ordinator, Mr David Grantham, can be contacted on 07791 872453.
Memorial Stone
The memorial stone is usually erected and consecrated for the first yahrzeit. The minister will readily assist in the arrangements, and fix a suitable time and date.
Kiddush
A member who wishes to sponsor a kiddush should contact the minister or secretary or contact the Senior Warden.
SENIOR WARDEN’S REPORT 2020-21
From one end of the spectrum to the other. Just under four months ago, I reported on a 20-month term of office; today I am reporting on a term less than one-fifth of that length. And yet, there is no dearth of items on which to report.
At the AGM in November, Julian proposed that we do not re-open for services the following week, for a number of reasons. It would help our difficult financial position to have Rabbi Abel and Petula on furlough, it allowed breathing space for urgent repair work to the shul building and, of course, it protected the congregation from the expected increase in coronavirus cases in the New Year. As usual, Julian was ahead of the curve because cases did increase and the country moved to a stricter lockdown, during which I understand that 80% of mainstream Orthodox shuls have been closed.
As you will now see, despite the lack of services, a great deal has been going on at LOHC over the last four months!
Following the conclusion of our discussions with Rabbi Abel in November, we moved on to the revision of the terms of his contract, which both he and we wanted to resolve. However, this brought into sharp focus the deep and potentially irreparable damage to the working relationship that had taken place in the preceding 18 months, and we sought to discuss this with him at a meeting which, after several postponements at his request, was scheduled for late January.
However, following contact from Rabbi Abel’s union rep, it became clear that he shared our doubts as to whether the relationship could be saved. As a result, both parties agreed to part ways on amicable terms, which were arranged during February and backdated to the end of January. Unfortunately, the terms of the Settlement Agreement remain confidential in law, so I am unable to go into any specifics.
We are very disappointed that Rabbi Abel’s second tenure with us was not more harmonious and longer-lasting, especially as his performance from the bimah and the pulpit has always been of the highest standard. From a personal perspective, I am particularly disappointed, as it was me who pioneered the idea in early 2018 that he should move to Liverpool from Darwen and work for us on as much of a full-time basis as possible, and it was me who insisted for a long time that he should stay when other Trustees later began to feel otherwise.
But some relationships are not meant to last forever and this was one of them. We wish Rabbi Abel and his family well in the future.
In October, I asked Malcolm Phillips and Tony Zeffert to take charge of a list of extremely urgent repairs required to the shul building and was very grateful that they accepted. The plan of works included addressing water ingress to the south side ladies’ toilets, the foyer and the annexe, along with repairs to the corner of the boundary wall and the re-flooring of the kitchen. The start of this work was delayed because of an outbreak of covid in the building contractor’s team, but much of it has now been completed.
The water entering the ladies’ toilet area was due to damaged drainage piping on the exterior of the building, but this has been repaired and the area dried. The roof of the annexe and lobby had deteriorated to the extent that the ceilings were disintegrating and water was coming in. When part of the annexe roof was removed, some of the joists were revealed to be rotten, so these were replaced, and the entire roof (hopefully!) made water-tight once again. The damage to the boundary wall has been repaired and the replacement of the kitchen floor is next on the list, once the annexe has been redecorated, in the next few weeks.
As well as Malcolm and Tony for their oversight of these works, we must also give special thanks to Roy Stone and Lynda Maginn, for single-handedly (or should that be double-handedly?!) emptying
the annexe of almost every item in preparation for the builders’ arrival, and taking some startling photos while the works were going on!
The process to convert LOHC into a Charitable Incorporated Organisation is continuing. As planned, we have formally engaged the services of a specialist charity lawyer and we have been working with her to prepare all the paperwork required. This has included some careful planning of the technicalities of how to dovetail the “birth” of the new charity with the “retirement” of the existing one.
It was hoped that everything would be complete in time for today’s AGM, but that has not been possible. We hope the process will be completed in the early summer, at which point we will call an EGM of the congregation, in order bring the new charity into being and transfer the assets of the existing charity into the new one. We will simultaneously revise the constitution of the existing charity to reduce it to a shell, existing only to process any legacies left to us that omit certain details.
Although this might sound complicated, there will be no discernable difference for the congregation in terms of services, membership fees or in any other way. However, the status of the new charity will open up the potential for new grant funding and provide better protection for Trustees, as a result of which we look forward to welcoming Alison Cohen, Steve Kayne and Howard Winik as Trustees at last, following their nomination a year ago.
Talking of Trustees, today sees the retirement of two stalwarts of the last decade, Roy Stone and Peter Grant. Roy first served as a Trustee from 2010-11 but had already by that time involved himself in the running of events for some years, and provided a reliable source of grandchildren for Bar and Bat Mitzvahs! When administrative change came in 2014, Roy quickly became Alaster’s right-hand man, serving as a Trustee from 2014 and Honorary Treasurer from 2015-19. He excelled in that role and has served a further two years as a Trustee since Julian relieved him. Thankfully, he is not retiring from working for the shul, and will still be helping Julian and others in various capacities in the background, without the requirement to attend meetings.
Peter Grant first joined the committee as Honorary Secretary in 2009, taking over from Ruth Raisman, and we enjoyed regular Sub- and Select Committee and Trustees meetings at his sister Carol’s bungalow on Menlove Avenue. After three years, he retired as both Hon Sec and Trustee but threw himself into the tours programme and the secretaryship of the Deane Road committee. In 2016, he returned as a Trustee and resumed his former position as Hon Sec in the December of that year, when Lynda Bracey had to resign.
On Alaster’s retirement in 2018, Peter finally donned the top hat which he had shunned for so long, in accepting the role of Junior Warden. Although the hat itself did not fit too well (!), the position suited Peter beautifully, and his regular attendance and skills as a gabbai were vital to his success.
But Peter’s real value has been the inordinate amount of time he has devoted to shul work and, in particular, in the last three years, as the person to whom I have delegated a great deal of my workload as Chairman. His wry wit combined with utter devotion has made him an outstanding colleague and we will all miss him at meetings. Thankfully, he will remain head of tours and involved with Deane Road, and we wish both him and Roy an enjoyable retirement from formal committee work.
There are two other people who deserve a special mention at this AGM, a dashing duo without whom we would be definitely done-for: Eddy McCall, our caretaker, and Petula Nevitt, our administrator. In “normal times”, they are literally the people who keep the shul going on a day-to-day basis, taking phone calls, dealing with post, cleaning, maintaining and arranging and all the other tasks which most of us never see.
Both Eddy and Petula have very recently completed 20 years employment at LOHC: Eddy in December and Petula in February. We were well aware of these milestones long in advance of the
pandemic, and have been frustrated that we have not been in a position to mark either achievement. However, we fully intend to organise events and gifts for both when circumstances allow.
And when will circumstances allow? Well the first step towards that is the resumption of Shabbat services, which we hope to take place in a few weeks’ time. We are mindful of the national timescale for relaxation of restrictions every five weeks, but also that these step-by-step changes are reliant on whether the national infection rate does indeed decrease as predicted, as more of the population is vaccinated. We have therefore not yet set a date for the resumption of services but we hope it will be in the early summer. The restriction on communal singing indoors is expected to be lifted in the final stage of the government’s plan, which is scheduled to be 21 June. We therefore very much hope that we will be in a position – financially, physically and hygienically – to be offering full and traditional services in plenty of time before the Yamim Noraim. I don’t know about you, but that day can’t come soon enough!
SAUL MARKS
Statement of Financial Activities
(for the Year Ended 31 December 2020)
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 76,634 625 Investment income 4,030 2,547 Total 80,664 3,172 EXPENDITURE ON Raising funds 1,446 1,384 Charitable activities Princes Road Synagogue 121,995 1,191 Other (30,950) 30,000 Total 92,491 32,575 Net gains/(losses) on investments (6,763) (9,812) NET INCOME/(EXPENDITURE) (18,590) (39,215) RECONCILIATION OF FUNDS Total funds brought forward 144,926 89,283 TOTAL FUNDS CARRIED FORWARD 126,336 50,068 |
31.12.20 Total funds £ 77,259 6,577 83,836 2,830 123,186 (950) 125,066 (16,575) (57,805) 234,209 176,404 |
31.12.19 Total funds £ 89,841 13,228 103,069 2,299 172,449 925 175,673 5,401 (67,203) 301,412 234,209 |
|---|---|---|
Balance Sheet
(at 31 December 2020)
| Unrestricted Restricted funds funds £ £ FIXED ASSETS Tangible assets 18,214 - Investments 113,136 39,373 131,350 39,373 CURRENT ASSETS Debtors 15,300 - Cash at bank 761 10,695 16,061 10,695 CREDITORS Amounts falling due within one year (21,075) - NET CURRENT ASSETS (5,014) 10,695 TOTAL ASSETS LESS CURRENT LIABILITIES 126,336 50,068 NET ASSETS 126,336 50,068 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
31.12.20 Total funds £ 18,214 152,509 170,723 15,300 11,456 26,756 (21,075) 5,681 176,404 176,404 126,336 50,068 176,404 |
31.12.19 Total funds £ 18,244 195,337 213,581 17,884 18,177 36,061 (15,433) 20,628 234,209 234,209 144,926 89,283 234,209 |
|---|---|---|
DEATHS
During the four months between the AGMs of 2020 and 2021, the congregation was saddened by the deaths of one member whose name is recorded below. We express our deepest sympathies to her family.
Lilian Black
HONORARY OFFICERS OF THE LIVERPOOL OLD HEBREW CONGREGATION 2014 TO DATE (dating from the SGM of 21 December 2014)
----- Start of picture text -----
Year Chairman Senior Warden Junior Warden Honorary Treasurer Honorary Secretary
2014-15 Alaster L Burman Laurence S Goldman (vacant) Edward M Mott-Cowan Mrs Linda Bracey
2015-16 Alaster L Burman Laurence S Goldman (vacant) Roy H Stone Mrs Linda Bracey
2016-17 Alaster L Burman Laurence S Goldman Saul Marks Roy H Stone Mrs Linda Bracey
Dr Peter J Grant
2017-18 Alaster L Burman Saul Marks (vacant) Roy H Stone Dr Peter J Grant
2018-19 Saul Marks Saul Marks Dr Peter J Grant Roy H Stone Daniel B Kay
2019-21 Saul Marks Saul Marks Dr Peter J Grant Julian Rosenthal Daniel B Kay
----- End of picture text -----
LIVERPOOL OLD HEBREW CONGREGATION
Reader
Edward Marks
9 Hereford Road, Liverpool, L15 9HJ
Burial Grounds
The Cemetery, Thomas Drive, Broad Green, Liverpool, L14 3LD The Cemetery, Deane Road, Liverpool, L7 0ET
All congregational communications should be addressed to:
The Secretary, Liverpool Old Hebrew Congregation, Synagogue Chambers, Princes Road, Liverpool, L8 1TG. Telephone: 0151-709 3431. E-mail: office@princesroad.org. URL: http://www.princesroad.org.
OFFICERS 2020-21 5781
VARIOUSLY ELECTED AND APPOINTED AT THE AGM HELD ON 29 NOVEMBER 2020
HONORARY OFFICERS
Chairman & Senior Warden: S Marks Junior Warden: Dr PJ Grant Honorary Treasurer: J Rosenthal Honorary Secretary: DB Kay
CHARITABLE TRUSTEES
Mrs LP Maginn ED Rosenfield RH Stone and the Honorary Officers
BURIAL BOARD
HD Churney (chairman), AL Burman
BOOKKEEPERS
KLAS
AUDITORS
Haines Watts
INVESTMENT ADVISORS
Blankstone Sington
REPRESENTATIVES OF THE CONGREGATION on the Liverpool Kashrut Commission
AL Burman
on the Hospital Visitation Committee
Mrs A Goodman, Mrs LP Maginn on the Merseyside Jewish Representative Council Chairman, Dr PJ Grant, RH Stone at the Home for Aged Jews (no appointment made)
at Cheder Etz Chaim
S Marks
to the Braham Trust
Chairman, Honorary Treasurer; EM Mott-Cowan & DR Grantham serve in other capacities
GENERAL INFORMATION FOR MEMBERS
Recital of Memorial Prayer
If members wish the recital of a memorial prayer in all Yizkor services each year, the names of such relatives may be inscribed on the memorial boards in the annexe and so recited in perpetuity. It is, however, necessary to make such arrangements with the office to facilitate this.
Prior to the Day of Atonement, a special notice is sent to all members calling their attention to the recital of a memorial prayer in memory of relatives. On receipt of a reply, the name or names of the deceased is recited with due solemnity on the Day of Atonement only.
Birth
Son – Information as to the services of a mohel is obtainable from the minister.
Daughter – It is customary for the father of the child to attend the synagogue service for calling-up to the reading of the law, at which time the baby is named.
Schooling
Parents are urged to enlist their children at the Cheder Etz Chaim at the time of their starting primary schooling. The principal will be pleased to interview parents and enrol children at Childwall Hebrew Congregation, Beauclair Drive, on Sundays at 10.00am.
Bar Mitzvah
Parents of a boy approaching his Bar Mitzvah year should confirm the correct date for the event and notify the minister of their wish for the ceremony to take place in the synagogue. It is a long-standing rule that the Bar Mitzvah present himself to the minister for an interview at least six weeks before the event.
Bat Mitzvah
Parents of a girl approaching her Bat Mitzvah year (12 years), and who wish to participate in the celebration of this important event should make contact with the minister.
Wedding
The bride and bridegroom should make a personal application to the minister, as the ecclesiastical authorities require certain information. The scale of fees, including those for the services of the choir and organist, is available at the synagogue chambers. Ideally, four months’ notice is required to deal with the Chief Rabbinate’s requirements.
Sickness
In case of sickness, a letter or telephone call to the synagogue office or to the minister will result in a visit to the sick, whether at home or in hospital.
Death
The religious rites and funeral arrangements at Broad Green cemetery are the responsibility of the Burial Board. A personal visit or telephone call to the chairman of the Burial Board (0151-722 2006) or the synagogue secretary (0151-709 3431) will receive immediate and sympathetic attention.
Yahrzeit Notice
Members will be notified of a yahrzeit annually by post if they communicate to the minister the Hebrew name and date of death of the deceased.
Broad Green Cemetery
The cemetery is open on the four Sundays prior to Rosh Hashanah and on the Sunday immediately prior to Yom Kippur. The entry code for the padlock on the front gates is available on request.
Deane Road Cemetery
The cemetery is open for volunteer gardening days on the first Sunday of every month (weather permitting) and all volunteers are welcome. Open days are held on the third Sunday of every month from 12.00pm until 4.00pm and volunteers are welcomed to staff these events. Private tours are available on request. The tours co-ordinator, Mr David Grantham, can be contacted on 07791 872453.
Memorial Stone
The memorial stone is usually erected and consecrated for the first yahrzeit. The minister will readily assist in the arrangements, and fix a suitable time and date.
Kiddush
A member who wishes to sponsor a kiddush should contact the minister or secretary or contact the Senior Warden.
SENIOR WARDEN’S REPORT 2020-21
From one end of the spectrum to the other. Just under four months ago, I reported on a 20-month term of office; today I am reporting on a term less than one-fifth of that length. And yet, there is no dearth of items on which to report.
At the AGM in November, Julian proposed that we do not re-open for services the following week, for a number of reasons. It would help our difficult financial position to have Rabbi Abel and Petula on furlough, it allowed breathing space for urgent repair work to the shul building and, of course, it protected the congregation from the expected increase in coronavirus cases in the New Year. As usual, Julian was ahead of the curve because cases did increase and the country moved to a stricter lockdown, during which I understand that 80% of mainstream Orthodox shuls have been closed.
As you will now see, despite the lack of services, a great deal has been going on at LOHC over the last four months!
Following the conclusion of our discussions with Rabbi Abel in November, we moved on to the revision of the terms of his contract, which both he and we wanted to resolve. However, this brought into sharp focus the deep and potentially irreparable damage to the working relationship that had taken place in the preceding 18 months, and we sought to discuss this with him at a meeting which, after several postponements at his request, was scheduled for late January.
However, following contact from Rabbi Abel’s union rep, it became clear that he shared our doubts as to whether the relationship could be saved. As a result, both parties agreed to part ways on amicable terms, which were arranged during February and backdated to the end of January. Unfortunately, the terms of the Settlement Agreement remain confidential in law, so I am unable to go into any specifics.
We are very disappointed that Rabbi Abel’s second tenure with us was not more harmonious and longer-lasting, especially as his performance from the bimah and the pulpit has always been of the highest standard. From a personal perspective, I am particularly disappointed, as it was me who pioneered the idea in early 2018 that he should move to Liverpool from Darwen and work for us on as much of a full-time basis as possible, and it was me who insisted for a long time that he should stay when other Trustees later began to feel otherwise.
But some relationships are not meant to last forever and this was one of them. We wish Rabbi Abel and his family well in the future.
In October, I asked Malcolm Phillips and Tony Zeffert to take charge of a list of extremely urgent repairs required to the shul building and was very grateful that they accepted. The plan of works included addressing water ingress to the south side ladies’ toilets, the foyer and the annexe, along with repairs to the corner of the boundary wall and the re-flooring of the kitchen. The start of this work was delayed because of an outbreak of covid in the building contractor’s team, but much of it has now been completed.
The water entering the ladies’ toilet area was due to damaged drainage piping on the exterior of the building, but this has been repaired and the area dried. The roof of the annexe and lobby had deteriorated to the extent that the ceilings were disintegrating and water was coming in. When part of the annexe roof was removed, some of the joists were revealed to be rotten, so these were replaced, and the entire roof (hopefully!) made water-tight once again. The damage to the boundary wall has been repaired and the replacement of the kitchen floor is next on the list, once the annexe has been redecorated, in the next few weeks.
As well as Malcolm and Tony for their oversight of these works, we must also give special thanks to Roy Stone and Lynda Maginn, for single-handedly (or should that be double-handedly?!) emptying
the annexe of almost every item in preparation for the builders’ arrival, and taking some startling photos while the works were going on!
The process to convert LOHC into a Charitable Incorporated Organisation is continuing. As planned, we have formally engaged the services of a specialist charity lawyer and we have been working with her to prepare all the paperwork required. This has included some careful planning of the technicalities of how to dovetail the “birth” of the new charity with the “retirement” of the existing one.
It was hoped that everything would be complete in time for today’s AGM, but that has not been possible. We hope the process will be completed in the early summer, at which point we will call an EGM of the congregation, in order bring the new charity into being and transfer the assets of the existing charity into the new one. We will simultaneously revise the constitution of the existing charity to reduce it to a shell, existing only to process any legacies left to us that omit certain details.
Although this might sound complicated, there will be no discernable difference for the congregation in terms of services, membership fees or in any other way. However, the status of the new charity will open up the potential for new grant funding and provide better protection for Trustees, as a result of which we look forward to welcoming Alison Cohen, Steve Kayne and Howard Winik as Trustees at last, following their nomination a year ago.
Talking of Trustees, today sees the retirement of two stalwarts of the last decade, Roy Stone and Peter Grant. Roy first served as a Trustee from 2010-11 but had already by that time involved himself in the running of events for some years, and provided a reliable source of grandchildren for Bar and Bat Mitzvahs! When administrative change came in 2014, Roy quickly became Alaster’s right-hand man, serving as a Trustee from 2014 and Honorary Treasurer from 2015-19. He excelled in that role and has served a further two years as a Trustee since Julian relieved him. Thankfully, he is not retiring from working for the shul, and will still be helping Julian and others in various capacities in the background, without the requirement to attend meetings.
Peter Grant first joined the committee as Honorary Secretary in 2009, taking over from Ruth Raisman, and we enjoyed regular Sub- and Select Committee and Trustees meetings at his sister Carol’s bungalow on Menlove Avenue. After three years, he retired as both Hon Sec and Trustee but threw himself into the tours programme and the secretaryship of the Deane Road committee. In 2016, he returned as a Trustee and resumed his former position as Hon Sec in the December of that year, when Lynda Bracey had to resign.
On Alaster’s retirement in 2018, Peter finally donned the top hat which he had shunned for so long, in accepting the role of Junior Warden. Although the hat itself did not fit too well (!), the position suited Peter beautifully, and his regular attendance and skills as a gabbai were vital to his success.
But Peter’s real value has been the inordinate amount of time he has devoted to shul work and, in particular, in the last three years, as the person to whom I have delegated a great deal of my workload as Chairman. His wry wit combined with utter devotion has made him an outstanding colleague and we will all miss him at meetings. Thankfully, he will remain head of tours and involved with Deane Road, and we wish both him and Roy an enjoyable retirement from formal committee work.
There are two other people who deserve a special mention at this AGM, a dashing duo without whom we would be definitely done-for: Eddy McCall, our caretaker, and Petula Nevitt, our administrator. In “normal times”, they are literally the people who keep the shul going on a day-to-day basis, taking phone calls, dealing with post, cleaning, maintaining and arranging and all the other tasks which most of us never see.
Both Eddy and Petula have very recently completed 20 years employment at LOHC: Eddy in December and Petula in February. We were well aware of these milestones long in advance of the
pandemic, and have been frustrated that we have not been in a position to mark either achievement. However, we fully intend to organise events and gifts for both when circumstances allow.
And when will circumstances allow? Well the first step towards that is the resumption of Shabbat services, which we hope to take place in a few weeks’ time. We are mindful of the national timescale for relaxation of restrictions every five weeks, but also that these step-by-step changes are reliant on whether the national infection rate does indeed decrease as predicted, as more of the population is vaccinated. We have therefore not yet set a date for the resumption of services but we hope it will be in the early summer. The restriction on communal singing indoors is expected to be lifted in the final stage of the government’s plan, which is scheduled to be 21 June. We therefore very much hope that we will be in a position – financially, physically and hygienically – to be offering full and traditional services in plenty of time before the Yamim Noraim. I don’t know about you, but that day can’t come soon enough!
SAUL MARKS
Statement of Financial Activities
(for the Year Ended 31 December 2020)
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 76,634 625 Investment income 4,030 2,547 Total 80,664 3,172 EXPENDITURE ON Raising funds 1,446 1,384 Charitable activities Princes Road Synagogue 121,995 1,191 Other (30,950) 30,000 Total 92,491 32,575 Net gains/(losses) on investments (6,763) (9,812) NET INCOME/(EXPENDITURE) (18,590) (39,215) RECONCILIATION OF FUNDS Total funds brought forward 144,926 89,283 TOTAL FUNDS CARRIED FORWARD 126,336 50,068 |
31.12.20 Total funds £ 77,259 6,577 83,836 2,830 123,186 (950) 125,066 (16,575) (57,805) 234,209 176,404 |
31.12.19 Total funds £ 89,841 13,228 103,069 2,299 172,449 925 175,673 5,401 (67,203) 301,412 234,209 |
|---|---|---|
Balance Sheet
(at 31 December 2020)
| Unrestricted Restricted funds funds £ £ FIXED ASSETS Tangible assets 18,214 - Investments 113,136 39,373 131,350 39,373 CURRENT ASSETS Debtors 15,300 - Cash at bank 761 10,695 16,061 10,695 CREDITORS Amounts falling due within one year (21,075) - NET CURRENT ASSETS (5,014) 10,695 TOTAL ASSETS LESS CURRENT LIABILITIES 126,336 50,068 NET ASSETS 126,336 50,068 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
31.12.20 Total funds £ 18,214 152,509 170,723 15,300 11,456 26,756 (21,075) 5,681 176,404 176,404 126,336 50,068 176,404 |
31.12.19 Total funds £ 18,244 195,337 213,581 17,884 18,177 36,061 (15,433) 20,628 234,209 234,209 144,926 89,283 234,209 |
|---|---|---|
DEATHS
During the four months between the AGMs of 2020 and 2021, the congregation was saddened by the deaths of one member whose name is recorded below. We express our deepest sympathies to her family.
Lilian Black
HONORARY OFFICERS OF THE LIVERPOOL OLD HEBREW CONGREGATION 2014 TO DATE (dating from the SGM of 21 December 2014)
----- Start of picture text -----
Year Chairman Senior Warden Junior Warden Honorary Treasurer Honorary Secretary
2014-15 Alaster L Burman Laurence S Goldman (vacant) Edward M Mott-Cowan Mrs Linda Bracey
2015-16 Alaster L Burman Laurence S Goldman (vacant) Roy H Stone Mrs Linda Bracey
2016-17 Alaster L Burman Laurence S Goldman Saul Marks Roy H Stone Mrs Linda Bracey
Dr Peter J Grant
2017-18 Alaster L Burman Saul Marks (vacant) Roy H Stone Dr Peter J Grant
2018-19 Saul Marks Saul Marks Dr Peter J Grant Roy H Stone Daniel B Kay
2019-21 Saul Marks Saul Marks Dr Peter J Grant Julian Rosenthal Daniel B Kay
----- End of picture text -----
REGISTERED CHARITY NUMBER: 1089175
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2020
for
Liverpool Old Hebrew Congregation
Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
Liverpool Old Hebrew Congregation
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
Liverpool Old Hebrew Congregation
for the Year Ended 31 December 2020
Report of the Trustees
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objects of the congregation
a) The advancement of the Jewish religion,
b) To maintain, repair and preserve, for the benefit of the public, the synagogue at Princes Road with all its artefacts and chattels and also its cemeteries.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Expenditure on charitable activities amounted to £120,794 for the year (2019: £158,323).
FINANCIAL REVIEW
Principal funding sources
The majority of the Charity's income comes from donations and members contributions.
Reserves policy
Funds relative to the ongoing fabric of the synagogue together with any funds held for third parties are maintained as separate restricted funds.
FUTURE PLANS
The major challenge to the charity is to maintain its income and obtain funding for further necessary repairs and refurbishment to the Synagogue and upkeep of cemeteries.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust. It was originally registered on 19 September 1874 under the Place of Worship Registrations Act 1855 and was registered by the Charity Commission on 1 November 2001.
Organisational structure
The Congregation is administered by a Board of Charitable Trustees, which comprises the Honorary Officers (Senior and Junior Wardens, Chairman, Honorary Treasurer and Honorary Secretary) plus seven other Trustees.
The above Board meets to review current financial and administrative matters and to plan for the future.
Induction and training of new trustees
Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1089175
Principal address
Synagogue Chambers Princes Road Liverpool L8 1TG
Page 1
Liverpool Old Hebrew Congregation
Report of the Trustees for the Year Ended 31 December 2020
Trustees
Mrs L P Maginn S Marks (Chairman & Senior Warden) J Rosenthal (Hon. Treasurer) Dr P J Grant (Jnr Warden) R H Stone E D Rosenfield G Charing (resigned 29.11.20) D B Kay (Hon. Sec)
Independent Examiner
Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
Investment Advisers
Blankstone Sington Limited Walker House Exchange Flags Liverpool L2 3YL
Approved by order of the board of trustees on 16 March 2021 and signed on its behalf by:
S Marks - Trustee
Page 2
Independent Examiner's Report to the Trustees of Liverpool Old Hebrew Congregation
Independent examiner's report to the trustees of Liverpool Old Hebrew Congregation
I report to the charity trustees on my examination of the accounts of Liverpool Old Hebrew Congregation (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
Michael Forshaw FCA Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
16 March 2021
Page 3
Liverpool Old Hebrew Congregation
Statement of Financial Activities
for the Year Ended 31 December 2020
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 76,634 625 Investment income 2 4,030 2,547 Total 80,664 3,172 EXPENDITURE ON Raising funds 3 1,446 1,384 Charitable activities Princes Road Synagogue 121,995 1,191 Other (30,950) 30,000 Total 92,491 32,575 Net gains/(losses) on investments (6,763) (9,812) NET INCOME/(EXPENDITURE) (18,590) (39,215) RECONCILIATION OF FUNDS Total funds brought forward 144,926 89,283 TOTAL FUNDS CARRIED FORWARD 126,336 50,068 |
31.12.20 Total funds £ 77,259 6,577 83,836 2,830 123,186 (950) 125,066 (16,575) (57,805) 234,209 176,404 |
31.12.19 Total funds £ 89,841 13,228 103,069 2,299 172,449 925 175,673 5,401 (67,203) 301,412 234,209 |
|---|---|---|
The notes form part of these financial statements
Page 4
Liverpool Old Hebrew Congregation
Balance Sheet
31 December 2020
| Unrestricted Restricted funds funds Notes £ £ FIXED ASSETS Tangible assets 7 18,214 - Investments 8 113,136 39,373 131,350 39,373 CURRENT ASSETS Debtors 9 15,300 - Cash at bank 761 10,695 16,061 10,695 CREDITORS Amounts falling due within one year 10 (21,075) - NET CURRENT ASSETS (5,014) 10,695 TOTAL ASSETS LESS CURRENT LIABILITIES 126,336 50,068 NET ASSETS 126,336 50,068 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
31.12.20 Total funds £ 18,214 152,509 170,723 15,300 11,456 26,756 (21,075) 5,681 176,404 176,404 126,336 50,068 176,404 |
31.12.19 Total funds £ 18,244 195,337 213,581 17,884 18,177 36,061 (15,433) 20,628 234,209 234,209 144,926 89,283 234,209 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2021 and were signed on its behalf by:
S Marks - Trustee
The notes form part of these financial statements
Page 5
Liverpool Old Hebrew Congregation
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Costs for each fund are allocated according to the direct costs incurred by each fund.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Fixtures and fittings - 15% on reducing balance
Fund accounting
The Unrestricted Funds comprise the General Fund and Designated Fund B.
The Restricted Funds comprise:
a. Kol Nidre Fund represents charity collections not yet paid over.
b. Restoration Fund represents funds donated specifically for the restoration of the synagogue and for the continuity of the Congregation.
c. Deane Road Fund.
Heritage assets
The freehold property, which consists of the Synagogue in Princes Road Liverpool, is considered to be an historic and inalienable asset. Its residual value is considered to be in excess of the cost shown in these accounts and therefore no depreciation is provided. The property has not been revalued because in the opinion of the trustees, the costs of professionally valuing this asset would outweigh the benefits to the users of these accounts.
Page 6
continued...
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
2. INVESTMENT INCOME
3.
| INVESTMENT INCOME | ||
|---|---|---|
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Dividends & interest | 6,577 | 13,203 |
| Deposit account interest | - | 25 |
| 6,577 | 13,228 | |
| RAISING FUNDS | ||
| Investment management costs | ||
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Portfolio management | 2,830 | 2,299 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Administrative | 3 | 2 | |
| 3 | 2 | ||
| No employees received emoluments in excess of £60,000. | |||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 87,121 | 2,720 | 89,841 |
| Investment income | 5,687 | 7,541 | 13,228 |
| Total | 92,808 | 10,261 | 103,069 |
| EXPENDITURE ON | |||
| Raising funds | 1,399 | 900 | 2,299 |
| Charitable activities | |||
| Princes Road Synagogue | 170,165 | 2,284 | 172,449 |
| Other | (23,557) | 24,482 | 925 |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 7
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted Restricted funds funds £ £ Total 148,007 27,666 Net gains/(losses) on investments 7,408 (2,007) NET INCOME/(EXPENDITURE) (47,791) (19,412) RECONCILIATION OF FUNDS Total funds brought forward 192,717 108,695 TOTAL FUNDS CARRIED FORWARD 144,926 89,283 7. TANGIBLE FIXED ASSETS Fixtures Freehold and Computer property fittings equipment £ £ £ COST At 1 January 2020 and 31 December 2020 18,050 3,694 894 DEPRECIATION At 1 January 2020 - 3,500 894 Charge for year - 30 - At 31 December 2020 - 3,530 894 NET BOOK VALUE At 31 December 2020 18,050 164 - At 31 December 2019 18,050 194 - |
Total funds £ 175,673 5,401 (67,203) 301,412 234,209 Totals £ 22,638 4,394 30 4,424 18,214 18,244 |
|---|---|
continued...
Page 8
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
8. FIXED ASSET INVESTMENTS
| Cash and Listed settlements investments pending £ £ MARKET VALUE At 1 January 2020 184,709 10,628 Additions 27,454 54,176 Disposals (54,177) (57,453) Revaluations (16,575) - Management costs - (2,830) Dividends & Interest - 6,577 At 31 December 2020 141,411 11,098 NET BOOK VALUE At 31 December 2020 141,411 11,098 At 31 December 2019 184,709 10,628 There were no investment assets outside the UK. 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 £ Prepayments and accrued income 15,300 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 £ Bank loans and overdrafts (see note 11) 14,698 Other creditors 6,377 21,075 11. LOANS An analysis of the maturity of loans is given below: 31.12.20 £ Amounts falling due within one year on demand: Bank overdraft 14,698 |
Totals £ 195,337 81,630 (111,630) (16,575) (2,830) 6,577 152,509 152,509 195,337 31.12.19 £ 17,884 31.12.19 £ 2,539 12,894 15,433 31.12.19 £ 2,539 |
|---|---|
continued...
Page 9
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | ||||
| movement | At | |||
| At 1.1.20 | in funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 27,611 | (14,411) | 13,200 | |
| Fund B | 117,315 | (4,179) | 113,136 | |
| 144,926 | (18,590) | 126,336 | ||
| Restricted funds | ||||
| Restoration Fund | 78,022 | (38,649) | 39,373 | |
| Kol Nidre Fund | 1,985 | 25 | 2,010 | |
| Deane Road | 9,276 | (591) | 8,685 | |
| 89,283 | (39,215) | 50,068 | ||
| TOTAL FUNDS | 234,209 | (57,805) | 176,404 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Gains and | Movement | |
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 76,634 | (91,045) | - | (14,411) |
| Fund B | 4,030 | (1,446) | (6,763) | (4,179) |
| 80,664 | (92,491) | (6,763) | (18,590) | |
| Restricted funds | ||||
| Restoration Fund | 2,547 | (31,384) | (9,812) | (38,649) |
| Kol Nidre Fund | 25 | - | - | 25 |
| Deane Road | 600 | (1,191) | - | (591) |
| 3,172 | (32,575) | (9,812) | (39,215) | |
| TOTAL FUNDS | 83,836 | (125,066) | (16,575) | (57,805) |
continued...
Page 10
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1.1.19 in funds £ £ Unrestricted funds General fund 39,630 (12,019) Fund B 153,087 (35,772) 192,717 (47,791) Restricted funds Restoration Fund 96,945 (18,923) Kol Nidre Fund 2,175 (190) Deane Road 9,575 (299) 108,695 (19,412) TOTAL FUNDS 301,412 (67,203) |
At 31.12.19 £ 27,611 117,315 |
|---|---|
| 144,926 78,022 1,985 9,276 |
|
| 89,283 | |
| 234,209 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 134,703 | (146,722) | - | (12,019) |
| Fund B | (41,895) | (1,285) | 7,408 | (35,772) |
| 92,808 | (148,007) | 7,408 | (47,791) | |
| Restricted funds | ||||
| Restoration Fund | 7,541 | (24,457) | (2,007) | (18,923) |
| Kol Nidre Fund | 1,985 | (2,175) | - | (190) |
| Deane Road | 735 | (1,034) | - | (299) |
| 10,261 | (27,666) | (2,007) | (19,412) | |
| TOTAL FUNDS | 103,069 | (175,673) | 5,401 | (67,203) |
continued...
Page 11
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.1.19 in funds £ £ Unrestricted funds General fund 39,630 (26,430) Fund B 153,087 (39,951) 192,717 (66,381) Restricted funds Restoration Fund 96,945 (57,572) Kol Nidre Fund 2,175 (165) Deane Road 9,575 (890) 108,695 (58,627) TOTAL FUNDS 301,412 (125,008) |
At 31.12.20 £ 13,200 113,136 |
|---|---|
| 126,336 39,373 2,010 8,685 |
|
| 50,068 | |
| 176,404 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 211,337 | (237,767) | - | (26,430) |
| Fund B | (37,865) | (2,731) | 645 | (39,951) |
| 173,472 | (240,498) | 645 | (66,381) | |
| Restricted funds | ||||
| Restoration Fund | 10,088 | (55,841) | (11,819) | (57,572) |
| Kol Nidre Fund | 2,010 | (2,175) | - | (165) |
| Deane Road | 1,335 | (2,225) | - | (890) |
| 13,433 | (60,241) | (11,819) | (58,627) | |
| TOTAL FUNDS | 186,905 | (300,739) | (11,174) | (125,008) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
continued...
Page 12
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
14. BURIAL BOARD ACTIVITIES
The £1739 net Burial Board income is made up of;
£12,736 Cemetery Costs
LESS £13,445 Funeral and related fees and £1030 Donations.
15. GIFT AID REPAYMENTS
Gift Aid repayments for 2020 amounted to £8,823. (2019 £12,410).
Page 13
Liverpool Old Hebrew Congregation
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift Aid repayments Grants Kol Nidre fund Tours and Shop Annual contributions Offerings Kiddush receipts Wedding receipts Building fund appeal Investment income Dividends & interest Deposit account interest Total incoming resources EXPENDITURE Investment management costs Portfolio management Charitable activities Wage costs Rates and water Insurance Light and heat Telephone & Internet Postage and stationery Sundries Security Repairs & Maintenance Choir expenses Festival & Kiddush expenses Members levies remitted Rabbi Costs Publications Donations Service expenses Functions (net) Kol Nidre Carried forward |
31.12.20 £ 6,491 8,823 10,851 25 70 49,825 90 159 - 925 77,259 6,577 - 6,577 83,836 2,830 56,787 44 12,112 8,611 1,336 2,680 463 4,504 16,118 - 360 400 10,200 - 600 130 2,279 - 116,624 |
31.12.19 £ 7,049 12,410 2,728 1,985 16,422 42,650 2,176 3,035 461 925 89,841 13,203 25 13,228 103,069 2,299 55,564 253 12,183 11,468 972 1,829 684 13,544 2,759 3,108 3,972 350 11,913 870 1,830 205 (1,445) 2,175 122,234 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
Liverpool Old Hebrew Congregation
| Detailed Statement of Financial Activities for the Year Ended 31 December 2020 Charitable activities Brought forward Burial Board net expenditure Other Restoration expenditure Support costs Other Bookkeeping Bank Charges Accountancy Legal and professional fees Fixtures and fittings Total resources expended Net expenditure before gains and losses Realised recognised gains and losses Unrealised gains/losses - fixed asset investments Net expenditure |
31.12.20 £ 116,624 (1,739) 114,885 - 1,390 692 3,360 1,879 30 7,351 125,066 (41,230) (16,575) (57,805) |
31.12.19 £ 122,234 36,089 158,323 925 1,435 885 2,940 8,832 34 14,126 175,673 (72,604) 5,401 (67,203) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
REGISTERED CHARITY NUMBER: 1089175
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2020
for
Liverpool Old Hebrew Congregation
Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
Liverpool Old Hebrew Congregation
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
Liverpool Old Hebrew Congregation
for the Year Ended 31 December 2020
Report of the Trustees
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objects of the congregation
a) The advancement of the Jewish religion,
b) To maintain, repair and preserve, for the benefit of the public, the synagogue at Princes Road with all its artefacts and chattels and also its cemeteries.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Expenditure on charitable activities amounted to £120,794 for the year (2019: £158,323).
FINANCIAL REVIEW
Principal funding sources
The majority of the Charity's income comes from donations and members contributions.
Reserves policy
Funds relative to the ongoing fabric of the synagogue together with any funds held for third parties are maintained as separate restricted funds.
FUTURE PLANS
The major challenge to the charity is to maintain its income and obtain funding for further necessary repairs and refurbishment to the Synagogue and upkeep of cemeteries.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust. It was originally registered on 19 September 1874 under the Place of Worship Registrations Act 1855 and was registered by the Charity Commission on 1 November 2001.
Organisational structure
The Congregation is administered by a Board of Charitable Trustees, which comprises the Honorary Officers (Senior and Junior Wardens, Chairman, Honorary Treasurer and Honorary Secretary) plus seven other Trustees.
The above Board meets to review current financial and administrative matters and to plan for the future.
Induction and training of new trustees
Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1089175
Principal address
Synagogue Chambers Princes Road Liverpool L8 1TG
Page 1
Liverpool Old Hebrew Congregation
Report of the Trustees for the Year Ended 31 December 2020
Trustees
Mrs L P Maginn S Marks (Chairman & Senior Warden) J Rosenthal (Hon. Treasurer) Dr P J Grant (Jnr Warden) R H Stone E D Rosenfield G Charing (resigned 29.11.20) D B Kay (Hon. Sec)
Independent Examiner
Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
Investment Advisers
Blankstone Sington Limited Walker House Exchange Flags Liverpool L2 3YL
Approved by order of the board of trustees on 16 March 2021 and signed on its behalf by:
S Marks - Trustee
Page 2
Independent Examiner's Report to the Trustees of Liverpool Old Hebrew Congregation
Independent examiner's report to the trustees of Liverpool Old Hebrew Congregation
I report to the charity trustees on my examination of the accounts of Liverpool Old Hebrew Congregation (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
Michael Forshaw FCA Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ
16 March 2021
Page 3
Liverpool Old Hebrew Congregation
Statement of Financial Activities
for the Year Ended 31 December 2020
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 76,634 625 Investment income 2 4,030 2,547 Total 80,664 3,172 EXPENDITURE ON Raising funds 3 1,446 1,384 Charitable activities Princes Road Synagogue 121,995 1,191 Other (30,950) 30,000 Total 92,491 32,575 Net gains/(losses) on investments (6,763) (9,812) NET INCOME/(EXPENDITURE) (18,590) (39,215) RECONCILIATION OF FUNDS Total funds brought forward 144,926 89,283 TOTAL FUNDS CARRIED FORWARD 126,336 50,068 |
31.12.20 Total funds £ 77,259 6,577 83,836 2,830 123,186 (950) 125,066 (16,575) (57,805) 234,209 176,404 |
31.12.19 Total funds £ 89,841 13,228 103,069 2,299 172,449 925 175,673 5,401 (67,203) 301,412 234,209 |
|---|---|---|
The notes form part of these financial statements
Page 4
Liverpool Old Hebrew Congregation
Balance Sheet
31 December 2020
| Unrestricted Restricted funds funds Notes £ £ FIXED ASSETS Tangible assets 7 18,214 - Investments 8 113,136 39,373 131,350 39,373 CURRENT ASSETS Debtors 9 15,300 - Cash at bank 761 10,695 16,061 10,695 CREDITORS Amounts falling due within one year 10 (21,075) - NET CURRENT ASSETS (5,014) 10,695 TOTAL ASSETS LESS CURRENT LIABILITIES 126,336 50,068 NET ASSETS 126,336 50,068 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
31.12.20 Total funds £ 18,214 152,509 170,723 15,300 11,456 26,756 (21,075) 5,681 176,404 176,404 126,336 50,068 176,404 |
31.12.19 Total funds £ 18,244 195,337 213,581 17,884 18,177 36,061 (15,433) 20,628 234,209 234,209 144,926 89,283 234,209 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2021 and were signed on its behalf by:
S Marks - Trustee
The notes form part of these financial statements
Page 5
Liverpool Old Hebrew Congregation
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Costs for each fund are allocated according to the direct costs incurred by each fund.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Fixtures and fittings - 15% on reducing balance
Fund accounting
The Unrestricted Funds comprise the General Fund and Designated Fund B.
The Restricted Funds comprise:
a. Kol Nidre Fund represents charity collections not yet paid over.
b. Restoration Fund represents funds donated specifically for the restoration of the synagogue and for the continuity of the Congregation.
c. Deane Road Fund.
Heritage assets
The freehold property, which consists of the Synagogue in Princes Road Liverpool, is considered to be an historic and inalienable asset. Its residual value is considered to be in excess of the cost shown in these accounts and therefore no depreciation is provided. The property has not been revalued because in the opinion of the trustees, the costs of professionally valuing this asset would outweigh the benefits to the users of these accounts.
Page 6
continued...
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
2. INVESTMENT INCOME
3.
| INVESTMENT INCOME | ||
|---|---|---|
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Dividends & interest | 6,577 | 13,203 |
| Deposit account interest | - | 25 |
| 6,577 | 13,228 | |
| RAISING FUNDS | ||
| Investment management costs | ||
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Portfolio management | 2,830 | 2,299 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Administrative | 3 | 2 | |
| 3 | 2 | ||
| No employees received emoluments in excess of £60,000. | |||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 87,121 | 2,720 | 89,841 |
| Investment income | 5,687 | 7,541 | 13,228 |
| Total | 92,808 | 10,261 | 103,069 |
| EXPENDITURE ON | |||
| Raising funds | 1,399 | 900 | 2,299 |
| Charitable activities | |||
| Princes Road Synagogue | 170,165 | 2,284 | 172,449 |
| Other | (23,557) | 24,482 | 925 |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 7
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted Restricted funds funds £ £ Total 148,007 27,666 Net gains/(losses) on investments 7,408 (2,007) NET INCOME/(EXPENDITURE) (47,791) (19,412) RECONCILIATION OF FUNDS Total funds brought forward 192,717 108,695 TOTAL FUNDS CARRIED FORWARD 144,926 89,283 7. TANGIBLE FIXED ASSETS Fixtures Freehold and Computer property fittings equipment £ £ £ COST At 1 January 2020 and 31 December 2020 18,050 3,694 894 DEPRECIATION At 1 January 2020 - 3,500 894 Charge for year - 30 - At 31 December 2020 - 3,530 894 NET BOOK VALUE At 31 December 2020 18,050 164 - At 31 December 2019 18,050 194 - |
Total funds £ 175,673 5,401 (67,203) 301,412 234,209 Totals £ 22,638 4,394 30 4,424 18,214 18,244 |
|---|---|
continued...
Page 8
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
8. FIXED ASSET INVESTMENTS
| Cash and Listed settlements investments pending £ £ MARKET VALUE At 1 January 2020 184,709 10,628 Additions 27,454 54,176 Disposals (54,177) (57,453) Revaluations (16,575) - Management costs - (2,830) Dividends & Interest - 6,577 At 31 December 2020 141,411 11,098 NET BOOK VALUE At 31 December 2020 141,411 11,098 At 31 December 2019 184,709 10,628 There were no investment assets outside the UK. 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 £ Prepayments and accrued income 15,300 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.20 £ Bank loans and overdrafts (see note 11) 14,698 Other creditors 6,377 21,075 11. LOANS An analysis of the maturity of loans is given below: 31.12.20 £ Amounts falling due within one year on demand: Bank overdraft 14,698 |
Totals £ 195,337 81,630 (111,630) (16,575) (2,830) 6,577 152,509 152,509 195,337 31.12.19 £ 17,884 31.12.19 £ 2,539 12,894 15,433 31.12.19 £ 2,539 |
|---|---|
continued...
Page 9
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | ||||
| movement | At | |||
| At 1.1.20 | in funds | 31.12.20 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 27,611 | (14,411) | 13,200 | |
| Fund B | 117,315 | (4,179) | 113,136 | |
| 144,926 | (18,590) | 126,336 | ||
| Restricted funds | ||||
| Restoration Fund | 78,022 | (38,649) | 39,373 | |
| Kol Nidre Fund | 1,985 | 25 | 2,010 | |
| Deane Road | 9,276 | (591) | 8,685 | |
| 89,283 | (39,215) | 50,068 | ||
| TOTAL FUNDS | 234,209 | (57,805) | 176,404 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Gains and | Movement | |
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 76,634 | (91,045) | - | (14,411) |
| Fund B | 4,030 | (1,446) | (6,763) | (4,179) |
| 80,664 | (92,491) | (6,763) | (18,590) | |
| Restricted funds | ||||
| Restoration Fund | 2,547 | (31,384) | (9,812) | (38,649) |
| Kol Nidre Fund | 25 | - | - | 25 |
| Deane Road | 600 | (1,191) | - | (591) |
| 3,172 | (32,575) | (9,812) | (39,215) | |
| TOTAL FUNDS | 83,836 | (125,066) | (16,575) | (57,805) |
continued...
Page 10
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1.1.19 in funds £ £ Unrestricted funds General fund 39,630 (12,019) Fund B 153,087 (35,772) 192,717 (47,791) Restricted funds Restoration Fund 96,945 (18,923) Kol Nidre Fund 2,175 (190) Deane Road 9,575 (299) 108,695 (19,412) TOTAL FUNDS 301,412 (67,203) |
At 31.12.19 £ 27,611 117,315 |
|---|---|
| 144,926 78,022 1,985 9,276 |
|
| 89,283 | |
| 234,209 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 134,703 | (146,722) | - | (12,019) |
| Fund B | (41,895) | (1,285) | 7,408 | (35,772) |
| 92,808 | (148,007) | 7,408 | (47,791) | |
| Restricted funds | ||||
| Restoration Fund | 7,541 | (24,457) | (2,007) | (18,923) |
| Kol Nidre Fund | 1,985 | (2,175) | - | (190) |
| Deane Road | 735 | (1,034) | - | (299) |
| 10,261 | (27,666) | (2,007) | (19,412) | |
| TOTAL FUNDS | 103,069 | (175,673) | 5,401 | (67,203) |
continued...
Page 11
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.1.19 in funds £ £ Unrestricted funds General fund 39,630 (26,430) Fund B 153,087 (39,951) 192,717 (66,381) Restricted funds Restoration Fund 96,945 (57,572) Kol Nidre Fund 2,175 (165) Deane Road 9,575 (890) 108,695 (58,627) TOTAL FUNDS 301,412 (125,008) |
At 31.12.20 £ 13,200 113,136 |
|---|---|
| 126,336 39,373 2,010 8,685 |
|
| 50,068 | |
| 176,404 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 211,337 | (237,767) | - | (26,430) |
| Fund B | (37,865) | (2,731) | 645 | (39,951) |
| 173,472 | (240,498) | 645 | (66,381) | |
| Restricted funds | ||||
| Restoration Fund | 10,088 | (55,841) | (11,819) | (57,572) |
| Kol Nidre Fund | 2,010 | (2,175) | - | (165) |
| Deane Road | 1,335 | (2,225) | - | (890) |
| 13,433 | (60,241) | (11,819) | (58,627) | |
| TOTAL FUNDS | 186,905 | (300,739) | (11,174) | (125,008) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
continued...
Page 12
Liverpool Old Hebrew Congregation
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
14. BURIAL BOARD ACTIVITIES
The £1739 net Burial Board income is made up of;
£12,736 Cemetery Costs
LESS £13,445 Funeral and related fees and £1030 Donations.
15. GIFT AID REPAYMENTS
Gift Aid repayments for 2020 amounted to £8,823. (2019 £12,410).
Page 13
Liverpool Old Hebrew Congregation
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift Aid repayments Grants Kol Nidre fund Tours and Shop Annual contributions Offerings Kiddush receipts Wedding receipts Building fund appeal Investment income Dividends & interest Deposit account interest Total incoming resources EXPENDITURE Investment management costs Portfolio management Charitable activities Wage costs Rates and water Insurance Light and heat Telephone & Internet Postage and stationery Sundries Security Repairs & Maintenance Choir expenses Festival & Kiddush expenses Members levies remitted Rabbi Costs Publications Donations Service expenses Functions (net) Kol Nidre Carried forward |
31.12.20 £ 6,491 8,823 10,851 25 70 49,825 90 159 - 925 77,259 6,577 - 6,577 83,836 2,830 56,787 44 12,112 8,611 1,336 2,680 463 4,504 16,118 - 360 400 10,200 - 600 130 2,279 - 116,624 |
31.12.19 £ 7,049 12,410 2,728 1,985 16,422 42,650 2,176 3,035 461 925 89,841 13,203 25 13,228 103,069 2,299 55,564 253 12,183 11,468 972 1,829 684 13,544 2,759 3,108 3,972 350 11,913 870 1,830 205 (1,445) 2,175 122,234 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
Liverpool Old Hebrew Congregation
| Detailed Statement of Financial Activities for the Year Ended 31 December 2020 Charitable activities Brought forward Burial Board net expenditure Other Restoration expenditure Support costs Other Bookkeeping Bank Charges Accountancy Legal and professional fees Fixtures and fittings Total resources expended Net expenditure before gains and losses Realised recognised gains and losses Unrealised gains/losses - fixed asset investments Net expenditure |
31.12.20 £ 116,624 (1,739) 114,885 - 1,390 692 3,360 1,879 30 7,351 125,066 (41,230) (16,575) (57,805) |
31.12.19 £ 122,234 36,089 158,323 925 1,435 885 2,940 8,832 34 14,126 175,673 (72,604) 5,401 (67,203) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 15