Adat Yeshua Messianic Synagogue Adat Yeshua Annual Trustees Report for Financial Year 2019/2020 31 August 2020
Trustees Report for the year ended 31 August 2020 The Trustees present their report along with the accounts of the charity for the year ended 31 August 2020. The accounts have been prepared in accordance with the Adat Yeshua accounting policies and comply witli the applicable law and the requirements of SORP 2005, Accounting and Reporting by Charities. Constitution and objects The Adat Yeshua Messianic Synagogue is constituted under a deed of trust established in 2006 and is a registered charity No 1116976. The principal objects of the Synagogue are to function as a community home for Jews and Converts who follow Messianic Judaism and follow the Jewish Messiah, and to promote Messianic Judaism in the spheres of public worship, religious, educational, social, cultural, and charitable activities. Structureg governance, and management The Synagogue's governing document is its constitution, which is reviewed periodically. The Trustees of the Synagogue are elected by the Synagogue Leadership Team. The Trustees normally meet officially three times a year and liaise frequently to review the operational and fmancial activities of the Synagogue. The Trustees cooperate closely with the Executive Leadership of the synagogue, which makes all significant operational decisions for the running of the synagogue. External affiliations The synagogue is affiliated with the Union of British Messianic Synagogues ('UBMS'), for which, benefit membership fees are payable on an annual basis. The UBMS provides leadership, training, and accountability structure for the affiliated synagogues, and acts as an employer to the Rabbi appointed to the leadership of the synagogue. The synagogue is also affiliated (via the UBMS) to the Union of Messianic Synagogues (UMS). There are currently no membership fees for this affiliation. Achievement of objectives and review of activities Our objectives are set in the charity's Trust Deed and are summarised below: To advance the Jewish faith through the teachings of Yeshua the Messiah in such ways and in such parts of the United Kingdom or the world as the TnteeS from time to time may think fit. To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods, or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the world as the
Trustees from time to time may think f.It. Our objectives are set to reflect our faith and community aims. Each year the Trustees review the objectives and activities of the synagogue to ensure they continue to reflect our aims. In carrying out this review the Trustees have considered the Charity Commission's guidance on public benefit and its supplementary public guidance on the advancement of religion for the public benefit. Although we offer public services on Shabbat and at High Holy Days ThThere people are welcome to come and learn about our faith and worship, this has been seriously affected by the Covidl 9 virus pandemic. However, this situation has also had a positive effect on how we work, as will be outlined later in this report. The services are led by our Rabbi, who is supported by a leadership team who also contribute to leading the synagogue liturgy and teaching. The leadership team continues to develop, with the Rabbi providing ongoing rabbinic training and nientoring under the auspices of the U.BMS/UMS, which acts as the oN'ersight organisation for the affiliated messianic synagogues. An important element of our faith is charitable giving (Tzedakah), including tithes and donations to the synagogue. Those donations are used not only to fund the operational expenditure of the synagogue, but also to provide help and relief of need and fmancial hardship of the synagogue members and affiliated organisations. A special fund set up to specifically support people in the community suffering fmancial hardship continues to make several donations to those in need. Once again, this year we supported the work of the JNF by sponsoring their tree planting programme and for the second time we supported a UK-wide Mitzvah Day event where we had a big fundraising day in support of a local women's shelter in Norwich. It has been our aim and objective this last year to continue with the furnishing and refit of the new building purchased three years ago. This has continued as finances have allowed and the main office and sanctuary are now virtually completed, as well as the kitchen and creche area. We are currently setting out design plans to develop the rear space in the building which has been either under-used OT cornpletely unused. This development plan is continuing to gather momentum and we anticipate being able soon to announce the fonnal plans for the complete reconstruction of the rear area of the building. The very rear room, which had been developed into a creative Studio to enable a start-up, not for profit business, has had a change of use, once again caused by the pandemic. This change will also be detailed later. An important element of the synagogue function is ediication and welfare. The synagogue offers a range of courses to the members througliout the year, such as Hebrew classes and theology seminars. In addition, the synagogue continues to offer new conversion courses for those requesting it. The nurnb- of these courses has been increased to cater for tlie growing interesL not only locally but also nationally and internationally. The synagogue also oversaw the immersions of those who had concluded their conversion programme and welcomed the new 'Jews by choice, into the community as members. The
Youth Work continued under the guidance and oversight of one of our leaders, with a new Discipleship Programme started up to ensure the spirittial progress of the young people in the community. Unfortunately, the Rabbi's ability to continue with our outreach and 'interfaith' work, which included teaching and leading assemblies in schools to demonstrate Jewish life to children who have not had any contact with it, has had to be suspended due once again to the pandemic. It is intended to continue these when the situation allows it. Tliis includes speaking invitations from local churches and other venues who have expressed an interest in learning more about the Jewish faith in general and Messianic Judaism in part.icular. As part of the Synagogue's continuing activities, we offer marital guidance, either before marriage, or after for couples of 'mixed faith, backgrounds. We focus on couples and families who have a Jewish/Christian faith combination. Our Synagogue is uniquely placed to minister into such families and offers a major source of public benefit from this aspect of 01 work. develop The effects of the Covid 19 pandemic - positive and negative. 11 The obvious rst effect of the Covid 19 pandemic was to curtail the physical meeting in the synagogue for Shabbat and other services in addition to the social events we hold. The second negative effect was that the rear room, which had seen so much time and effort spent preparing it to open as a space for a not-for-profit community activity business, had to close within a few weeks of its successful opening. However, these negative effects have led to some incredibly positive outcomes. In the case of the rear room, the vast amount of hard work that had been done meant that within a short time of the pandemic hitting us, and the subsequent hardships that were caused within the local population due to job losses, we were able to open a food bank. This very quickly grew and with the partnership which has developed with the local council, it has grown into a much valued, appreciated and well utilised facility within the local community. Initially, while we were unable to meet for regular services for the membership, it was decided that we would stream the services for members to 'attend' within their own homes. This was initially achieved by the simple process of utilising a mobile phone to record and upload the services to an online plarfonn. What we did not foresee was the amazing response from a growing number of people literally from around the globe. It was decided that we would need to offer a much more professional package to cope with this growth. A professional camera and broadcast system were installed, and the broadcast services soon began to be attended by many hundreds and then thousands of participants, not only locally and nationally, but from many countries all around the world. With this growing level of interest, it is now planned to look at the possibility of expanding the building to include a new online teaching facility, children's centre and other associated projects. It is hoped that this will be achieved over the next year ,and has it has now become the main focus of our future plans.
A full review of Synagogue activities has been undertaken by the Leaders and Trustees and will be circulated to all members of the synagogue via the Virtual Jewish Community (an internet community hub). Public benefit The charity carries out a number of activities in pursuance of its charitable aims. The Trustees consider that these activities (summarised above) provide benefit to both the synagogue mernbership and local and wider community of Norwich. Plans for the future. Within each of our main categories the following are the short- and medium-terni goals: To research and plan for the development of our own building to further facilitate the vision and ministy direction of the Synagogue. This will include a bid for funding to extend the rear of the building. To set up and embed within the community a series of smaller 'focus groups, working with common/shared identities. These will enhance individual strengths and interests while continuing to build community cohesion. To develop internal structures further to allow the Rabbi to devote time to building the wider European and worldwide dimension of the work of the UB.MS/UMS. To expand the vision of the synagogue further into possible online work and ministry. To continue to develop the Foodbank and Food hub situated in the rear of the synagogue complex. To develop a working model of supporting the weaker and more vulnerable members of society, especially those of non-UK origin. Financial revieMT The Statement of Financial Activities for the year to 31 August 2020 is set out in an attached document. It shows a new operating surplus of £22,391. This compares with last year's deficit of £6,331. Most of the charity's income comes from tithes and donations to the synagogue. Duiing the year, the synagogue received £91,891 donations (compared with £73,121 in 2018/19). The synagogue has a policy of dedicating a share of the donations to the Financial Support Fund. The synagogue has a policy of dedicating a share of the donations to the Financial Support Fuiid The charity's main areas of expenditure during the year were salary costs (£46,581) which covered both Rabbi and Part-time A(Iministrator, and the repair, maintenance and refurbishment costs associated with the synagogue building. The Part-Time Administrator left her employment with us during the time period covered by this report. The details of the financial spending are listed in the Statement of Financial Activities. The synagogue adheres to the UBMS policy of paying the national Living Wage as a minimum.
Reserves policy It is the policy of the Synagogue to maintain our unrestricted funds, which are the free reserves of the Synagogue, at a level which is adequate to keep the Synagogue solvent. In conjunction with the subscriptions and other incoming resources, this provides sufficient funds to cover the administrative and support costs of the Synagogue. In addition to the unrestricted general fund, the synagogue operates two restricted funds: Financial Support Fund to support those suffering financial hardship.Financial support fund to support those suffering financial hardship; and Capital Fund for refurbisknnent and associated capital costs of the synagogue building.Capital fund for refLbIs1]ment and associated capital costs of the sYnagOle building. Risk Management The trustees have examined the major strategic, business, and operational risks which the Synagogue faces and confm that systems are in place, or aiTangements have been established, to manage risks that have been identified. Appropriate DBS checks, supported by appropriate safeguarding policies, are made for those who work with children or vulnerable groups within the Synagogue. The synagogue makes use of the public liability insurance provided by UBMS. This report was approved by the Trustees on 14th June, 2021 and signed on its behalf by the Chair. Terence Brown. Chair of Trustees.
Adat Yeshua Messianic Synagogue (Charity no. 1116976) Receipts and payments accounts Adat Yeshua For the perlod from Date Date To 31Au 2019 30Au 2020 Section A Receipts and payments Unre5trirted funds Building Fund Irestritted) Financial Support Fund Irestricted) Total funds Last year to the nearest£ to the TreSt £ tothe nearest£ to the nearest £ to the neaTest £ Al Receipts Donatsons 91,891 16 73,121 Interest 16 Other L740 87,906 1,740 93,647 3,125 76,248 Sub totol{Gross income for ARJ 3,468 2.273 Building Fund (restricted) A2 Asset and Investment sales, (see table). Loan received towards refurbishment of the synagogue building Unrestricted fvnds Financial Support Fund Irestrirted) Total funds Last year Sub total Totol receipts 87,906 3,468 93,64 7&2 A3 Payments unrestritt funds Building Fund restricted Financial support Fund restricted Totsl fund5 Last year Salary AdministrdtFve costs Food Building costs Repair and Maintenance 46581 3,227 358 4552 461 3,227 358 52,540 3,459 2.417 4,401 7,569 943 943 F trriii Equipment Gifts (given) Miscellaneous Travel 532 532 1,026 199 975 975 278 278 2,500 370 Loans Sub total 58.003 2343 72,170 A4 Asset and investment purchases {see table) Loan repayment Office equipment Building Fund (restricted) Unrestricted funds Financial Support Fund (restricted) Totsl funds Last year 10310 10.310 9510 900 Sub total 10310 10,310 10,410 Total payments 2.943 71,25 Net of receIpts/{payntsj A5 Transfers between funds 19,593 525 2.273 22,391 -6,331 7,226 ,226) A6 Cash funds last year end Ca5hfunds this yeor end 15,918 42,737 7,226 2.273 23.144 45.535 30,116 23,785 525 Sectlon B Statement of assets and liabilities at the end of the period Unrestricted funds Building Fund Irestrkted) Financlal Support Fund {restricted) Categoriès Details to nearest £ to nearest £ to nearest £ Bl Cash funds Current bank account 8213 525 2,273 Savings bank ara>urt Cash Petty Cash Total cashfvnds 525 Unr*icted funds Restricted funds
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Adat Yeshua Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees/ members of Adat Yeshua Messianic Synagogue On accounts for the year ended Charity no (if any) 31 August 2020 1116976 Set out on pages Respective responsibilities The charity's trustees are responsible for the preparation of the accounts. The of trustees and examiner charitvs trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. It is my responsibility to= examine the accounts under settion 145 of the 2011 Act" to follow the procedures laid down in the general Directions given by the Charity Commission under section 145{5){b) of the 2011 Act" and to state whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance with general Directions given by the examinerfs statement Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examiner's In connection with my examination, no matter has come to my attention, which statement gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act" and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or l. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed: 07/06/2021 Name: Lenka Carbonell Marvan Relevant professional qualification(s) or body (if Institute of Chartered Accountancy in England and Wales (ICAEW)
any): Section B Disclosure Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose. No matters for disclosure noted.