COMPANY REGISTRATION NUMBER: 04311665
CHARITY REGISTRATION NUMBER: 1089467
MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Unaudited Financial Statements
31 October 2022
WHITESIDE AND DAVIES LTD
Chartered Certified Accountants
158 Cromwell Road
Salford
M6 6DE

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Financial Statements
Year ended 31 October 2022
Page
Trustees, annual report (incorporating the director's report}
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
The following pages do not form part of the financial statements
Detailed statement of financial activities
21

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 October 2022
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 October 2022.
Reference and admlnlstratlve detalls
Reglstered charlty name
MANCHESTER JEWISH COMMUNITY CENTRE
Charty registration number
1089467
Company registration number 04311665
Principal office and registered Jubilee School
office
Bury Old Road
Manchester
M7 4QY
The trustees
B White MBE
M Clifton
Independent examiner
H Davies FCCA
158 Cromwell Road
Salford
M8 6DE
Structure, governance and management
The charity is constituted as a company limited by guarantee and was incorporated on 26th October
2001. It is therefore governed by a Memorandum and Articles of Association.
Objectives and activities
The charity's objects and its principal activities are to act as a community centre and lo spread
knowledge of the Jewish religion and culture.
The centre provides Offi￿ accommodation for charities, religious services, kosher catering facilities,
facilities for Jewish studies, social, leisure, recreational and residential facilities lo enable Jewish
students and youth to study and relax in suitable and congenial surroundings and to enable Jews and
Jewesses to meet together in a pleasant and allraclive environment.
The ￿ntre also provides facilities for a special needs school, Jewish Courts of Justi￿ and the
Representative Council. It Is therefore at the core of the community.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (corjtinuedj
Year ended 31 October 2022
Objectives and activities (contlnued)
The charity is grateful lo its volunteer helpers who goatly enhance the activities provided by the charity.
These include..
the provision of a swimming pool with disabled facilities and adventure playground.
housing a special needs school and religious Court.,
classes for religious education and training, social leadership, self4efence, self-esleem, yoga, and
dance.
Our policy is lo continue lo develop our land and building and lo explore new ways of expanding our
activities lo fill the increasing demand and interest shown in acquiring knowledge of the Jewish religion
and culture. The charity is organised so that the Trustees meet annually to manage ils affairs. The day
to day adminislralion Is handled by a management committee. The remaining part time stsff are
employed lo develop, monitor. supervise and conduct the charity's activities. Some also assist with fund
raising activities as appropriate.
Public benefit
The Charity carries out a wide range of activities in pursuan￿ of its charitable aims. The Trustees
consider that these activities, summarised below, provide benefit both to those who attend the charities
activities and the wider community of Manchester. The charity provides accommodation for various
charities and community organisalions either rent free or at reduced rents including the following.
Religious services,
Jewish studies, and social recreational facilities,
Facilities for a Jewish Special Needs School,
Jewish Courts of Justi￿ and Representative Council.
The charity also provides the following activities..
A swimming pool with disabled facilities,
Adventure playground and,
Library.
Although the charity has a focus on the Jewish Community it is open to all communities. Rental charges
and fees are charged based on the ability of the individual or organisations ability lo contribute. No one
is excluded based on an inability lo conlribule.
Strategic report
The following sections for achievements and performance and financial review form the strategic report
of the charity.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (corjtinuedj
Year ended 31 October 2022
Achievements and performance
The centre's activities have been recognised by the CST Charity who agreed to fund Security services
for the centre.
The cenlre's 30,000 square feet have been fully utilised during the year. The trustees consider this a
major achievement. The Iruslees have continued to improve the car park and further extended the
adventure playground with new equipment.
Over 2,500 people per week use the various facilities in the community centre and il has become the
ntre of the entire community. A business incubator lo encourage and generate local employment has
continued in the community centre and its facilities are fully taken up. Many small micro businesses
have started from here.
Financial review
The Statement of Financial Activity show net income at broadly in line with the previous year and our
unreslricled funds stand at £228,278. The Iruslees are taking necessary steps lo ensure the charity
continues to cover Ils expendilLJre in the coming year.
We held a matched funding campaign in July 2021 for the refurbishment of the swimming pool changing
rooms. Donations came in from the local community. The works started in February 2022 and ended in
June 2022. We expect to generate funds al a sufficient level lo enable the charity lo continue lo fund ils
activities and liabilities. The Iruslees are looking at ways lo maximise income from other activities and
rental income from the use of the building. The charity is reliant on Trust Funds supporting its activities
and the benefits of the centre have been recognised as such during the year.
Reserves policy
The present level of funding is adequate to support the eontinualion of the Manchester Jewish
Community Centre and its activities in the medium term and the Iruslees consider the financial position
of the charity to be satisfactory. The Freehold land and building was revalued in 2017 and the revaluation
reserve amounted lo £803,458 as at the year end.
Risk management
The Iruslees actively review the major risks which the charity faces on a regular basis and believes that
maintaining reserves al the current level, combined with an annual review of controls over the key
financial systems will provide sufficient resources in the event of adverse conditions. The trustees have
also examined other operational and business risks fa￿d by the charity and confirm that they have
established systems to miligale the significant risks.
The charity has also implemented policies including those relating to environmental, access and child
protection. Copies of the policies are available on request.
Plans for future periods
Future plans Include the opening of a community focused restaurant, development of a website and
further expansion of the special needs school.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (corjtinuedj
Year ended 31 October 2022
The trustees, annual report and the strategic report were approved on 15 June 2023 and signed on
behalf of the board of trustees by..
B While MBE
Trustee

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of MANCHESTER JEWISH
COMMUNITY CENTRE
Year ended 31 October 2022
I report to the Iruslees on my examination of the financial statements of MANCHESTER JEVMSH
COMMUNITY CENTRE I'the charity'l forthe year ended 31 October 2022.
Responsibilities and basis of report
As the trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 20061'the 2006 Acl'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 14515llbl of the 2011 Act.
Independent examiner's statement
Since the charity's gross Income exceeded £250,000 your examiner must be a member of a body listed
in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am
a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection
with the examination giving me cause lo believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act, or
the financial ststemenls do not accord with those records,. or
the financial statements do not comply with the accounting requirements of section 396 of the
2006 Act other than any requirement that the accounts give a 'lrue and fair, view which is not
a matter considered as part of an independent examination,. or
the financial statements have not been prepared in accordan￿ with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of MANCHESTER JEWISH
COMMUNITY CENTRE (wntinueilj
Year ended 31 October 2022
I have no COn￿rnS 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.
H Davies FCCA
Independent Examiner
158 Cromwell Road
Salford
M6 6DE







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MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Statement of Financial Position {continued)
31 October 2022
These financial statements were approved by the board of Iruslees and authorised for issue on 15 June
2023, and are signed on behalf of the board by..
B While MBE
Trustee
The not8s on pag8s 10 to 19 form part of thèse financial stat8mènts.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 October 2022
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Jubilee School, Bury Old Road, Manchester, M7 4QY.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the 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 IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of Trrtain financial assets and liabilities and Investment properties measured al fair
value through income or expenditure.
The financial stslements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uneeriainty
The preparation of the financial statements requires management lo make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed lo be reasonable under the circumstances.
Fund accounting
Unreslricled funds are available for use at the discretion of the Iruslees to further any of the
charity's purposes.
Designated funds are unreslricled funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of sub-classes.. reslricled Income funds or endowment
funds.
10

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (c(wrtinued)
Year ended 31 October 2022
Accounting policies (contlnued)
Incoming resourees
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., il is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entiuement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and ServI￿S are recognised in the accounts
when received if the value can be reliably measLJred. No amounts are included for the
ontribulion of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there Is a contractual
requirement for il lo be spent on a particular purpose and returned if unspent, in which case
il may be regarded as reslricled.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities lo which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related lo raising funds for the charity
nor part of ils expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned
be￿een the activities they contribute lo on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently staled at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value al the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
11

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (c(wrtinued)
Year ended 31 October 2022
Accounting policies (contlnued)
Tangible assets (contlnued)
An increase in the carrying amount of an asset as a resutt of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial aclivilies. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except lo which il offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial aclivilies.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less ils residual value,
over the useful economic life of that asset as follows..
Freehold propety
Plant and machinery
2Q/o Straight line
150/0 straight line
Impaimient of fixgd assgts
A review for indicators of impairment is carried out at each reporting dale, with the recoverable
amount being estimated where such indicators exist. Where the Carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments a￿ also reviewed for
F)ossible reversal at each reporting dale.
For the purposes of impairment testing, when il is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash%enerating unit
lo which the asset belongs. The cash-generating unil is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment lesling of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected lo benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned lo those units.
Government grants
Government grants are recognised al the fair value of the asset received or re￿1Vable. Grants are
not recognised until there is reasonable assurance that the charity will comply with the conditions
attaching lo them and the grants will be re￿ived.
Where the grant does not impose specified future performance-related conditions on the recipient,
it is recognised in income when the grant proceeds are re￿iVed or receivable. Vvhere the grant
does impose specified future performance-related conditions on the recipient, it is recognised in
income only when the performance-relaled conditions have been mel. v￿here grants received are
prior to satisfying the revenue recognition criteria, they are recognised as a liability.
12

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (c(wrtinued)
Year ended 31 October 2022
Accounting policies (contlnued)
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected lo be paid or re￿iVed and not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can olhenmise be measured
reliab￿, the investment is subsequently measured at fair value with changes in fair value
recognised in Income and expenditure. All other such investments are subsequently measured at
cost less Impairment.
Other financial instruments, including derivatives, are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted al 8 market mte of interest for a similar debt inslrumenl.
Other financial instruments are subsequently measured al fair value, with any changes recognised
in the statement of financial activities, with the excepb'on of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting dale. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significan￿, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characlerislics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Limited by guarantee
The organisalion is a charitable company limited by guarantee, in the event of the company being
wound up members are required to contribute an amount not ex￿edIng £10.
13







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