COMPANY REGISTRATION NUMBER: 04311665
CHARITY REGISTRATION NUMBER: 1089467
MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Unaudited Financial Statements
31 October 2023
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 2023
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 ststements
10
The following pages do not fonn part of the financial statements
Detailed statement of financial activities
21
Notes to the detailed statement of financial activities
23

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 October 2023
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 2023.
Reference and administrative details
Registered charity name
MANCHESTER JEWISH COMMUNITY CENTRE
Charity registration number
1089467
Company registration number 04311665
Principal office and registered Jubilee School
office
Bury Old Road
Manchester
M7 4QY
The trustees
B While MBE
M Clifton
Independent examlner
H Davies FCCA
158 Cromwell Road
Salford
M6 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 ils 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 lo enable Jews and
Jewesses to meet together in a pleasant and attractive environment.
The ￿ntre also provides facilities for a special needs school, Jewish Courts of Justice and the
Representative Couneil. 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) (contlnued)
Year ended 31 October 2023
Objectlves and actlvities (contlnued)
The charity is grateful lo ils volunteer helpers who greatly 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, $e1f4efen￿, selfesteem, 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 its affairs. The
day-t(Fday administration is handled by a management committee. The remaining part lime staff 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 pursuance of ils charitable aims. The Trustees
consider that these activities, summarised below, provide benefit both lo those who attend the
charities activities and the wider community of Manchester. The charity provides accommodation for
various charities and community organisations 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 aclivilies..
A swimming pool with disabled facilities,
Adventure playground and,
Library.
Although the charity has a focus on the Jewish Community il 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 contribute.
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) (contlnued)
Year ended 31 October 2023
Achlevements and performance
The cenlre's activities have been recognised by the CST Charity who agreed to fund Security services
for the centre.
The centre's 30,000 square feet have been fulty ulilised during the year. The trustees consider this
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 it has become the
centre of the entire community. A business Incubator lo encourage and generate local employment
has continued in the community Trntre and ils facilities are fully taken up. Many small micro
businesses have started from here.
Financial review
The Statement of Financial Activity show net income 1£23,1411 that is significanuy lower than the
previous year 1103,9731 as grants of approximately £90.000 received in the previous year were not
received this year. Unrestricted funds (excluding revaluation reservel stand al £251,419. The trustees
are taking necessary steps to ensure the charity continues to cover its expenditure in the coming year.
We expect lo generate funds al a sufficient level to enable the charity to continue to fund its activities
and liabilities. The trustees are looking al ways to 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 continuation 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 at 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 lo mitigate 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) (contlnued)
Year ended 31 October 2023
The trustees, annual report and the strategic report were approved on 6 August 2024 and signed on
behalf of the board of trustees by..
B White 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 2023
I report to the Iruslees on my examination of the financial statements of MANCHESTER JEVMSH
COMMUNITY CENTRE I'the charily'l for the year ended 31 October 2023.
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 lo 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'lhe 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 to 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 statements 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 slalements 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 accordanTr 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 (contsnued)
Year ended 31 October 2023
I have no concerns and have come across no other matters in connection with the examination lo
which allenlion 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

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 October 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Not•
Income and endowments
Donations and legacies
Other trading activities
Investment Income
Other income
16,159
234,055
529
100
124,269
140,428
234,055
529
100
238,912
226,783
76
Total income
250,843
124,269
375,112
465,771
Expenditure
Expenditure on charitsble activities
Total expenditure
9.10
227,702
124,269
351,971
361,798
227,702
124,269
351,971
361,798
Net income and net movernent in funds
23,141
23,141
103,973
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1,031,736
1,031,736
927,763
1,054,877
1,054,877
1,031,736
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 19 form part of these flnanclal statements.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Statement of Financial Position
31 October 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
17 1,604,452
1,613,031
Current assets
Debtors
Cash at bank and in hand
18
5,192
163,041
5,292
130,240
168,233
135,532
Croditors: amounts falling dug Within one year
Net current assets
19
14,9261
163,307
13,945}
131,587
Total assets less current liabilities
1,767,759
1.744,618
Creditors: amounts falling due after more than one year
Net assets
20
1712,8821 1712,8821
1,054,877
1,031,736
Funds ofthe charity
Unreslricled funds".
Revaluation reserve
Other unrestricted income funds
803,458
251,419
803,458
228,278
Total unrestricted funds
1,054,877
1,031,736
Total charity funds
22 1,054,877
1,031,736
For the year ending 31 October 2023 the charity was entitled lo exemption from audit under section
477 of the Companies Act 2006 relating lo small companies.
Directors. responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordan￿ with section 476.,
The direelors acknowledge their responsibilities for complying with the requirements of the Act
with respect lo accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject lo the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 10 to 19 form part of these financial statements.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Statement of Financial Position (¢ontltrJuedJ
31 October 2023
These financial statements were approved by the board of Iruslees and authorised for issue on 6
August 2024, and are signed on behalf of the board by..
B White MBE
Trustee
The notes on pages 10 to 19 form part of these flnanclal statements.

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 October 2023
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 Offi￿ 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 Slalement 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 certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's abilty lo continue.
Judgements and key sources of estlmatlon uncertalnty
The preparation of the financial ststemenls requires management to make judgements,
eslimales 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 to be reasonable under the circumstances.
Fund accounting
Unreslricled funds are available for use at the dI￿retIOn of the trustees lo further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrirtions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. reslri¢led income funds or
endowment funds.
10

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
Accounting policies iconllnued)
Incoming resources
All incoming reSoUr￿S are included in the statement of financial activities when entillemenl has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow lo 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 eviden￿ of entitlement lo the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillement 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 services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution 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 conlraclual
requirement for il lo be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
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 to which il relates-.
expenditure on raising funds inclLJdes the costs of all fundraising activities, evenl$,
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 to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
atlribulable 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 consislenl basis.
Tangible assets
Tangible assets are Initially recorded al cost, and subsequently staled at cost less any
a¢cumulaled depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value at the dale 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 (conllnue
Year ended 31 October 2023
Accounting policies iconllnued)
Tangible assets (conrfnuedj
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for Impairment that has previously been
recognised as expenditure within the statement of financial activities. 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 activities.
Depreciation
Depreciation is calculated so as to write off the c05t or valuation of an asset, le5S Its residual
value, over the useful economic life of that asset as follows..
Freehold property
Plant and machinery
20/0 straight line
15 /0 Straight line
Impairment of fixed assets
A review for indicators of impairment is carried out al each reporting date, with the recoverable
amount being estimated where such indicators exist. vin)ere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generaling unit to which the asset belongs. The cash*enerating unit 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.
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.
Basi¢ financial instruments are initially recognised at the amount reTrivable 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 received and not discounted.
Debt instruments are subsequently measured at amortised cosL
12

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
Accounting policies iconllnued)
Financial instruments (contlnuedj
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, 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 al a rate of interest
that is not a market rate, in which case the asset Is measured al the present value of the future
payments discounted al a market rate of interest for a similar debt Instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial aclivilies, with the exception 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
impaiment 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 signifi'cance, 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 characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions lo defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be sellled wholly within 12 months of the end of the
reporting dale in which the employees render the related servi￿, the liability is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which il arises.
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 exceeding £10.
13

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
16,159
16,159
Grants
Grants receivable
CST security grant
124,269
124,269
16,159
124,269
140,428
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Donations
24,694
24,694
Grants
Grants receivable
CST security grant
90,817
90,817
123,401
123,401
115,511
123,401
238,912
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Rental income
Swimming income
113,871
120,184
113,871
120,184
138,831
87,952
138,831
87,952
234,055
234,055
226,783
226,783
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
529
529
76
76
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Other income
100
100
14

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
Expenditure on charitable actlvities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Direct expenditure on charitable activities
Support costs
146,243
81,459
124,269
270,512
81,459
227,702
124,269
351,971
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Direct expenditure on charitsble acb'vities
Support costs
185,858
52,539
238,397
123,401
309,259
52,539
361,798
123,401
10. Expenditure on Charitable activities by activity type
Activities
undertaken Grant funding
directly
of activities
Support Total funds
costs
2023
Total fund
2022
Direct expenditure on
charitsble activities
Governance costs
254,503
1 6,009
79,659
1,800
350,171
1,800
360,098
1,700
254,503
16,009
81,459
351,971
361,798
11. Analysis of support costs
Analysis of
support costs
Total 2023 Total 2022
Staff costs
Premises
Communications and IT
General office
Finance costs
Governan￿ costs
Professional fees
12,587
21,037
1,246
2,825
38,558
1,800
3,406
81,459
12,587
21,037
1,246
2,825
38,558
1,800
3,406
12,815
15,997
689
2,724
14,412
1,700
4,202
81,459
52,539
15

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
12. Analysls of grants
2023
2022
Grants to individuals
Grants to individuals
16,009
23,172
Total grants
16,009
23,172
13. Net income
Nel income is stated after chargingllcreditingl..
2023
2022
Depreciation of tangible fixed assets
8,579
8,579
14. Independent examination fees
2023
2022
Fees payable to the independent examiner for".
Independent examination of the financial statements
1,800
1,200
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2023
2022
Wages and salaries
Employer contributions lo pension plans
47,760
119
32,773
47,879
32,773
The average head count of employees during the year was 812022.. 41. The average number of
full-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Swimming instructors
Administration
No employee received employee benefits of more than £60,000 during the year12022.. Nill.
16. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees
16

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
17. Tangible fixed assets
Freehold
propety
Plant and Fixtures and
machinery
fittings
Total
Cost
At 1 November 2022 and
31 October 2023
1,704,270
33,660
113,025
1,850,955
Depreciation
Al 1 November 2022
Charge for the year
At 31 October 2023
204,274
8,579
33,650
237,924
8,579
212,853
33,650
246,503
Carrying amount
At 31 October 2023
1,491,417
1,499,996
10
113,025
113,025
1.604,452
1,613,031
At 31 October 2022
10
The freehold propety was revalued by the trustees in a previous period. The trustees are of the
opinion that the current carrying value is al fair value.
18. Debtors
2023
2022
Other debtors
5,192
5,292
19. Creditors.. amounts falling due within one year
2023
2022
Accruals and deferred income
Social security and other taxes
4,279
647
3,945
4,926
3,945
20. Creditors.. amounts falling due after more than one year
2023
2022
Bank loans and overdrafts
712,882
712,882
17

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
21. Penslons and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation lo defined
contribution plans was £11912022.. £Nill.
22. Analysis of charitable funds
Unrestricted funds
At
1 November
2022
At
31 October
2023
Income Expenditure
Transfers
General funds
Revaluation reserve
Refurbishment fund
228,278
803,458
250,843
1227,7021
251,419
803,458
1,031,736
250,843
1227,7021
1,054,877
At
1 November
2021
At
31 October
2022
Income Expenditure
Transfers
Genefftl funds
Revaluation reserve
Refurbishment fund
44,305
803,458
80,000
342,370
1238,3971
80,000
228,278
803,458
180,0001
927,763
342,370
1238,3971
1,031,736
Restricted funds
Al
1 November
2022
At
31 October
2023
Income Expenditure
Transfers
Restricted fund
124,269
1124,2691
At
1 November
2021
At
31 October
2022
Income Expenditure
Transfers
Restricted fund
123,401
1123,4011
18

MANCHESTER JEWISH COMMUNITY CENTRE
Company Limited by Guarantee
Notes to the Financial Statements (conllnue
Year ended 31 October 2023
23. Analysls of net assets between funds
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
1,604,452
1,604,452
168,233
168,233
14,9261
{4,9261
1712,8821 1712,8821
1,054,877
1,054,877
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
1,613,031
1,613,031
135,532
135,532
13,9451
13.9451
1712,8821 1712,882}
1,031,736
1,031,736
24. Taxatlon
MANCHESTER JEVMSH COMMUNITY CENTRE is a registered charity and therefore is not
liable to income lax on income derived from ils charitable activities, as it falls within the various
exemptions available to registered charities.
19