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2021-12-31-accounts

The Minyan

Report and Financial Statements For the year ended 31 December 2021

Company Number: 05603904

The Minyan (Limited by Guarantee)

Annual report and financial statements for the year ended 31 December 2021

Contents

Page:

1 Report of the trustees
3 Independent Examiner’s Report
4 Statement of financial activities
5 Balance sheet
6 Statement of cash flows
7 Notes forming part of the financial statements

Trustees

B Iczkovits U Neufeld

Secretary and registered office

R Brayam, 20 Highcroft Gardens, London, NW11 0LX

Company number

5603904

Charity number

1113311

Bankers

Barclays Bank Plc, Marble Arch Branch, PO Box 32016, London, NW1 2ZH

The Minyan (Limited by Guarantee)

Report of the trustees for the year ended 31 December 2021

The trustees present their report and the unaudited financial statements for the year ended 31 December 2021.

Reference and administrative information

The Minyan is a company limited by guarantee and is a registered charity governed by its memorandum and articles of association. The company was registered on 26 October 2005 and began its charitable activities on 12 January 2006. The Charity is registered with the Charity Commission in England and Wales with Charity number 1113311. The Company number is 5603904.

The charity is also known as the following: The Minyan, Kehillas Ohel Moshe and Torah Way. The main operating address of the charity is: 100-102 Leeside Crescent, London, NW11 0LA and the company's registered office is: 20 Highcroft Gardens, London, NW11 0LX.

The objects of the charity are to promote the Orthodox Jewish religion and in particular to maintain a synagogue providing facilities for prayers, religious worship and religious studies.

Board of Trustees

The directors of the charitable company are its trustees for the purposes of Charity Law and the Companies Act and throughout this report are collectively referred to as the trustees.

The trustees of the company were:

B Iczkovits U Neufeld

Trustees and other members of the management committee are appointed by members of Kehillas Ohel Moshe.

Public benefit, objectives, activities, achievements and performance

The charity was formed to promote the Orthodox Jewish religion, through the provision of synagogue services and religious education. During the year under review, membership of Kehillas Ohel Moshe – the working name of the synagogue, increased to 100. Charitable appeals are held from time to time in order to raise funds to cover ongoing discretionary expenditure.

The Start your Day the Torah Way program provided daily lectures presented by guest speakers from across the globe. These lectures are well attended by local residents and members. The trustees look forward to the program’s continued success in the forthcoming years. These activities undertaken by the charity provided public benefit.

The charity will continue to provide these and similar services in the coming years. The management committee would like to take this opportunity to thank all of the generous donors throughout the year, as without their support, the charity’s projects would not have been possible.

The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission when reviewing the Charity’s aims and objectives and in planning future activities.

Risk management

The trustees monitor cash flows to ensure that there are sufficient funds to cover the ongoing costs of running the charity's premises and associated costs of providing programmes as part of the objects of the charity.

They do not consider that there are any other specific risks attached to the running of the charity that call for action to be taken.

Reserves policy

The current distribution policy of the trustees is to distribute liquid reserves in furtherance of the objects of the charity. A reasonable cash balance is maintained to meet the charity's expenses as they fall due.

1

The Minyan (Limited by Guarantee)

Report of the trustees for the year ended 31 December 2021 (continued)

Distribution policy

The charity's distribution policy is to avail the intended beneficiaries of funds according to the objects of the charity as soon as they are in hand.

Investment policy

There is a policy to invest as and when appropriate in order to achieve sufficient income to be able to support the charity's objects.

Financial review

The primary source of income of the charity the amounts received from membership and the amounts received from renting 100 and 102 Leeside Crescent. Income was also generated through voluntary donations from members. Voluntary donations of £183,461 were made to the charities unrestricted funds and £144,447 to restricted funds during the year.

At the end of the financial period the charity's unrestricted reserves were £887,894, a decrease of £34,392 since the previous year. The charity's restricted reserves were £55,697, a decrease of £7,835 since the previous year.

The charity's bank balances were £77,226, a decrease of £31,747 since the previous year. This amount included cash balance of £20,908 relating to unrestricted funds and £56,318 relating to restricted funds.

None of the charities funds were materially in deficit at the end of the financial period.

The trustees do not consider there to be any uncertainties about the charity's ability to continue as a going concern.

Trustees' responsibilities

The charity trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the company and of the incoming resources and application of resources, including the income and expenditure of the company for that year. In preparing these financial statements, the trustees are required to:

This report has been prepared in accordance with the provisions applicable to small companies entitled to the small companies exemption.

On behalf of the Board

Director

2

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The Minyan (Limited by Guarantee)

Statement of financial activities (including income and expenditure account) for the year ended 31 December 2021

Note
Income
Income from donations
Donations
2
Income from charitable activities:
Rental income
Interest receivable and similar income
Total Income
Expenditure
Costs of raising funds
3
Cost of charitable activities
3
Other costs
3
3
Interest payable
4
Total expenditure
Net (expenditure)/income
Gross transfers between funds
Net movement in funds during the year
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
183,461
12,860
1,532
197,853
2,888
118,266
88,616
209,770
29,675
239,445
(41,592)
7,200
(34,392)
922,286
887,894
Restricted
funds
£
144,447
-
1
144,448
6,388
137,291
1,404
145,083
-
145,083
(635)
(7,200)
(7,835)
63,532
55,697
2021
Total
£
327,908
12,860
1,533
342,301
9,276
255,557
90,020
354,853
29,675
384,528
(42,227)
-
(42,227)
985,818
943,591
2020
Total
£
294,930
21,140
126
316,196
12,448
164,418
84,160
261,026
31,373
292,399
23,797
-
23,797
962,021
985,818

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 7 to 13 form part of these financial statements.

4

The Minyan (Limited by Guarantee)

Balance sheet at 31 December 2021

Note
Fixed assets
Tangible fixed assets
7
Current assets
Debtors
8
Cash at bank
Creditors: amounts falling due
within one year
9
Net current (liabilities)/assets
Total assets less current liabilities
Creditors: amounts falling due
after more than one year
10
Net assets
Unrestricted funds
General funds
11
Restricted funds
11
Total funds
12
£
£
1,492,639
31,304
77,226
108,530
(21,673)
86,857
1,579,496
(635,905)
943,591
887,894
55,697
943,591
2021
£
£
1,526,731
13,480
108,973
122,453
(10,466)
111,987
1,638,718
(652,900)
985,818
922,286
63,532
985,818
2020
£
£
1,526,731
13,480
108,973
122,453
(10,466)
111,987
1,638,718
(652,900)
985,818
922,286
63,532
985,818
2020
1,638,718
(652,900)
985,818
922,286
63,532
985,818

For the year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the trustees on and signed on their behalf by:

Director

The notes on pages 7 to 13 form part of these financial statements.

5

The Minyan (Limited by Guarantee)

Statement of cash flows for the year ended 31 December 2021

Note
£
£
Cash (used in)/provided by operating activities
15
(25,960)
Cash flows from investing activities
Interest income
1,533
Purchase of tangible fixed assets
-
Cash provided by/(used in) investing activities
1,533
Cash flows from financing activites
Repayments of borrowing
(7,320)
Cash inflows from new borrowing
-
Cash used in finance activities
(7,320)
(Decrease)/increase in cash and cash equivalents in the year
(31,747)
Cash and cash equivalents at the beginning of the year
108,973
Cash and cash equivalents at the end of the year
77,226
2021
£
£
50,917
126
(2,281)
(2,155)
(50,951)
50,000
(951)
47,811
61,162
108,973
2020
£
£
50,917
126
(2,281)
(2,155)
(50,951)
50,000
(951)
47,811
61,162
108,973
2020
47,811
61,162
108,973

The notes on pages 7 to 13 form part of these financial statements.

6

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021

1 Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

(a) Basis of accounting

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Chairties Act 2011 and the Companies Act 2006.

The company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Going concern

The trustees do not consider there to be any uncertainties about the charity's ability to continue as a going concern.

(c) Company status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

(d) Fund accounting

(e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Receipts from membership and other donations relating to the main charitable activities of the charity are considered a gift to the charity and are recognised when they are received. Income from voluntary donations and appeals is also normally recognised only when received. Membership donations paid in advanced are not deferred.

Rental income and interest on funds held on deposit are included when receivable and the amount can be measured reliably by the charity.

(f) Donated goods, facilities and services

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time of members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the same period.

(g) Taxation

The charity is exempt from tax on its charitable activities.

7

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021

1 Accounting policies (continued)

General volunteers assisted with the day-to-day running of the charity. This included managing the charity's premises, finances and fundraising efforts. The synagogue services and regular lectures were also provided and coordinated by volunteers.

(i) Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise the costs associated with attracting voluntary income.

Cost of charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accounting fees and costs linked to the strategic management of the charity.

(j) Tangible fixed assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost, less estimated residual values, all fixed assets except freehold land, over their expected useful lives. It is calculated at the following rates:

(k) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(l) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Finance costs are charged to profit over the term of the debt so that the amount charged is at a constant rate on the carrying amount.

Finance costs include issue costs, which are initially recognised as a reduction in the proceeds of the associated capital instrument.

Concessionary loans are those loans made or received by the charity to further its purposes and any interest charged is below the prevailing market rates.

Concessionary loans are initially recognised and measured at the amount received or paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment.

8

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021 (continued)

2 Donations

Donations
Unrestricted Restricted 2021 2020
funds funds Total Total
£ £ £ £
Total donations 183,461 144,447 327,908 294,930
3
Charitable activities
Costs of raising funds
Advertising
Travel
Cost of charitable activities
Consultancy costs
Wages and staff costs
General expediture
Insurance
Light and heat
Phone
Rent and rates
Water
Grants payable (note 14)
Other costs
Professional fees
Bank charges
Depreciation
Bad debts
Repairs and maintenance
Total
Unrestricted
funds
£
2,213
675
5,375
38,580
63,716
3,394
5,182
546
-
1,473
-
1,128
529
34,092
-
52,867
209,770
Restricted
funds
£
6,388
-
-
-
439
-
-
-
-
-
136,852
500
4
-
-
900
145,083
2021
Total
£
8,601
675
5,375
38,580
64,155
3,394
5,182
546
-
1,473
136,852
1,628
533
34,092
-
53,767
354,853
2020
Total
£
12,160
288
26,722
25,483
34,560
3,058
3,553
710
387
1,850
68,095
4,266
482
34,286
7
45,119
261,026

Interest on bank loans

2021 2020
£ £
29,675 31,373

9

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021 (continued)

5
Net incoming resources for the year
This is stated after charging:
Depreciation
6
Staff costs
The average monthly number of employees during the year was as follows:
No employee received remuneration of more than £60,000 during the year.
7
Tangible fixed assets
Cost
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Provided for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
8
Debtors
Other debtors
Land and
£
1,825,560
1,825,560
307,364
25,557
332,921
1,492,639
1,518,196
2021
£
34,092
2021
3
Fittings and
£
68,950
68,950
60,415
8,535
68,950
-
8,535
2021
£
31,304
2020
£
34,286
2020
3
Total
£
1,894,510
1,894,510
367,779
34,092
401,871
1,492,639
1,526,731
2020
£
13,480

Receipts from membership and other donations relating to the main charitable activities of the charity are recognised when they are received. Amounts that had been pledged but not yet received by the charity were approximately £105,969 (2020 - £80,626).

All amounts shown under debtors fall due for payment within one year.

10

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021 (continued)

9 Creditors: amounts falling due within one year

Other creditors
Taxation and social security
Bank loans <1yr
Creditors: amounts falling due after one year
Bank loans (secured)
Concessionary loans
The loans fall due for repayment as follows:
1 – 2 years
2 – 5 years
More than 5 years
Total
2021
Total
£
11,515
158
10,000
21,673
2021
Total
£
615,905
20,000
635,905
£
10,000
25,833
600,072
635,905
2020
Total
£
10,110
356
-
10,466
2020
Total
£
632,900
20,000
652,900
£
-
50,000
602,900
652,900

10 Creditors: amounts falling due after one year

The bank loan is secured on the charity’s assets and bears interest at 1.2% above base rate. The amount shown above of £615,905 (2020 - £632,900) represents a gross loan of £617,855 (2020 - £635,175) less unamortised finance costs of £1,950 (2020 - £2,275).

The concessionary loans due in less than one year and in more than one year are not secured on any of the charity’s assets and bear no interest.

11 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Creditors falling due in more than one year
Net assets at 31 December 2021
Unrestricted
funds
£
1,492,639
32,266
(21,106)
(615,905)
887,894
Restricted
funds
£
-
76,264
(567)
(20,000)
55,697
Total
£
1,492,639
108,530
(21,673)
(635,905)
943,591

11

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021 (continued)

12
Movements in funds
Restricted funds
Building fund
The Kehillas Ohel Moshe Gemach
Start your Day the Torah Way
– NW London
Gemilus Chesed Fund
Adopt-a-kollel
Other funds
Total restricted funds
Unrestricted funds
General funds
Total funds
Balance at
1 January
2021
£
12,710
9,875
1,316
16,503
268
22,860
63,532
922,286
985,818
Incoming
resources
£
1,051
-
7,224
3,538
11,731
120,904
144,448
197,853
342,301
Outgoing
resources
£
(500)
-
(6,418)
-
(11,450)
(126,715)
(145,083)
(239,445)
(384,528)
Transfers
£
-
-
(213)
-
213
(7,200)
(7,200)
7,200
-
Balance at
31 December
2021
£
13,261
9,875
1,909
20,041
762
9,849
55,697
887,894
943,591

Building fund: The fund is used to finance the purchase of the charity’s properties and any major building works. Any surplus funds are released to general funds on completion of the specific project.

The Kehillas Ohel Moshe Gemach: This fund provides short-term interest-free loans for individuals meeting the relevant criteria.

Start your day the Torah Way – NW London: This fund provides daily and weekly lectures for the benefit of anyone within the local community.

Gemilus Chesed Fund: The fund provides funds for members of the community who require financial assistance when making a simcha.

Adopt-a-kollel: The shul's collections and contributions to Adopt-a-kollel.

Other funds: Funds within this category are raised on an ad-hoc basis for specific causes to which the charity wishes to makes grants.

13 Statement of financial activities for the year ended 31 December 2020

Income from donations
Income from charitable activities
Total income
Costs of raising funds
Cost of charitable activities
Other costs
Total expenditure
Net income
Gross transfers between funds
Net movement in funds during the year
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
177,456
21,237
198,693
1,484
94,207
107,514
203,205
(4,512)
1,182
(3,330)
925,616
922,286
Restricted
funds
£
117,474
29
117,503
10,964
70,211
8,019
89,194
28,309
(1,182)
27,127
36,405
63,532
2020
Total
£
294,930
21,266
316,196
12,448
164,418
115,533
292,399
23,797
-
23,797
962,021
985,818

12

The Minyan (Limited by Guarantee)

Notes forming part of the financial statements for the year ended 31 December 2021 (continued)

14 Grants payable

Restricted funds
Kehillas Ohel Moshe Youth Chabura
Gemilus Chesed Fund
Adopt-a-kollel
Other funds
Restricted funds
Total funds
Grants to
institutions
£
-
-
11,450
840
12,290
12,290
Grants to
individuals
£
-
-
-
124,562
124,562
124,562
2021
Total
£
-
-
11,450
125,402
136,852
136,852
2020
Total
£
307
1,510
7,600
58,678
68,095
68,095

The grants made under the Adopt-a-kollel fund were paid to Kollel Meor Hatorah in Jerusalem to support their programmes. For more details see www.adoptakollel.org.

The charity did not make any material grants to any other institution during the current or prior year.

15 Cash (used in)/generated by operating activities

Net movement in funds
Add back depreciation charge
Add back amortisation of loan costs
Deduct interest income shown in investing activities
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash (used in)/generated by operating activities
2021
Total
£
(42,227)
34,092
325
(1,533)
(17,824)
1,207
(25,960)
2020
Total
£
23,797
34,286
325
(126)
516
(7,881)
50,917

16 Transactions with trustees and connected persons

None of the trustees received any remuneration or other benefits for their services to the charity. No trustee has claimed any expenses or had their expenses met by the charity other than the reimbursement of out-of-pocket expenses where the trustee has acted as agent for the charity.

17 Legal form of the Charity

The charity is a company limited by guarantee and is governed by its memorandum and articles of association. The company is incorporated in England and Wales. The main operating address of the charity is: 100-102 Leeside Crescent, London, NW11 0LA and the company's registered office is: 20 Highcroft Gardens, London, NW11 0LX.

13