2022-12-31-accounts

				Page
Trustees' annual report
Independent auditor's	report to	the members
Statement offinancial	activities
Statement offinancial	position			10
Notes to the financial	statements			12-22
The following pages	do not form part ofthe financial		statements
Detailed statement of	financial	activities		23-2$

					2022		2021
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Hola		8	8	E
income and endowments
Donations and legacies			4	279,937	4,635	284,572	304.711
Charitable activities			5	4,354		4,354	3,966
Investment income			6	202		202	1,396
Other income			7	163,744		163,744	160,783
Total income				448,237	4,635	452,872	470,856
Expendaure Expenditure on charitable	activities		8.9	373,904	$.933	382,837	334.227
Total expenditure				373,904	8,933	382,837	334,227
Nst income and nst movement		in	funds	74,333	(4,298)	70,035	136,629
Reconciliation offunds
Total funds brought forward				191,074	167,140	358,214	221,5$5
Transfer funds from restricted to		unrestricted		81ep8	($1608)
Total funds carried forward				347,015	81,234	428,249	358.214

		3f December	2022
				2022		2021
						E
Fixed assets
Tangible fixed assets			14		17,97?	17,977
Investments			15		37,000	37,000
					54,977	54,977
Current assets
Stocks			16	68,982		71,408
Debtors			17	44,518		72,421
Cash at bank and in	hand			335,014		294,987
				~48,514		438,816
Creditors: amounts	falling due within	one year	18	75,242		135.579
Net current assets					373,272	303,237
Total assets less current liabilities					428,249	358.214
Net assets					428.249	358,214
Funds ofthe charity
Restricted funds					81,234	167,140
Unrestricted funds					347,015	191.074
Total charity funds			20		428,249	358,214

		Unrestricted	Restncted	Total Funds
		Funds	Funds	2022
		E	E	E
Donations
Donations		103,102	4,635	107,'737
Legacies
Legacies		26,993		26,993
Subscrlptlons
Membership	subscriptions	149,842		149,842
		279,937	4,635	264,572
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		E	E	E
Donations
Donations		103,214	8,852	112,065
Legacies
Legacies		62,444		62,444
Subscrlptlons
Membership	subscriptions	130,202		130,202
		295,860	8,852	304,711

5.	Charitable	activities
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds f	2022 E	Funds	2021
	Booksales		344	344	622	622
	Educational	receipts	4,010	4,010	3,344	3,344
			4,354	4,354	3,966	3,966

			Unrestricted	Total	Funds	Unrestricted	Total	Funds
			Funds		2022	Funds		2021
			E		E	E'		E
Bank	interest	received	202		202	1,396		1.396

			Unrestricted	Restricted	TotaIFunds
			Funds f.	Funds f	2022 E
	Car park rental		42,500		42,500
	Sundry income		1,450		1,450
	Funeral receipts		53,172		53,172
	Income tax recovered		27,382		27,382
	Board of Deputies		2,336		2,336
	Burial Board payments		36.904		38,904
			163,744		163,744
			Unrestricted	Reslrlcted	Total Funds
			Funds	Funds	2021
			E	E
	Car park rental		31,330		31,330
	Sundry income		36.210	25'I	36,461
	Funeral receipts		28,980		28.980
	Income tax recovered		24,4i'7		24,477
	Board of Deputies		2.539		2,539
	Burial BOard payments		36,996		36,996
			160.532	251	160,783
8.	Expenditure on charitable	activities	by fund type
			Unrestdcted	Restricted	Total Funds
			Funds	Funds	2022
			E		E
	Support costs		373,904	8,933	382,83'7
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			E
	Support costs		323,874	10,354	334,227
9,	Expenditure on charitable	activities	by activity type
				Total funds	Total fund
			Support costs E	2022 E	2021 f
	Support costs		362,837	382,837	334,227

1D.	Analysis	ofsup	port costs
				Analysis of
				support costs
				activity 1	Total 2022	Total 2021
					E	E
	Staff costs			186,678	186,678	134,769
	Premises			46,115	48,995	26.534
	Communications		and IT	7,115	9,314	16,529
	General office			115,091	117,444	129.636
	Finance costs			1,664	1,664	1,395
	Governance	costs		26.174	26,174	25.362
				382,637	382,837	334,227
11.	Net income
	Net income	is stated after charging/(crediting):
					2022	2021
					E	E
	Operating	lease	rentals		2,D41	1.613
12	Staff costs

The total	staff costs and	employee	benefits for the reporting	period are snalysed as	follows;
				2022	2021
				E	E
Wages and salaries				167,DD3	91.600
Social security costs				10,153	27,926
Employer	contributions	to pension	plans	9,522	15,243
				166,678	134,769

Ths number ofemployees	whose	remuneration	for the year fell within the following bands, were:	for the year fell within the following bands, were:
			2022	2021
			No.	No.
E60,000to E'69,999			1
Trustee and auditor remuneration		and expenses

Auditors	Remuneration
		2022	2021
		E	E
Audit Fees		3,600	3,000
Fees for	other services	2,460
		6,060	3,000

		Land and
		buildingsf	Car loark f	Total f
	Cost
	At 1 January 2022 and 31 December 2022	107,718	17,977	125,695
	Depreciation
	At 1 January 2022 and 31 December 2022	107,718		10'7,718
	Carrying amount At 31 December 2022		17,977	17,977
	At 31 December 2021		17.977	17.977
15.	Investments
				Other
				Investmentsf
	Cost or valuation
	Al 1 January 2022			37,000
	Additions
	At 31December 2022			37,000
	Impairment
	At 1 January 2022 and 31December 2022
	Carrying amount
	At 31 December 2022			37.000
	At 31December 2021			37.000
	All invsstmsnls shown above ars held at valuation,
16.	Stocks
			2022 f	2021 f
	Budal plots		68,982	71,408

				2022	2021
	Trade debtors			17,029	41.102
	Prepayments	and accrued income		20,498	23,009
	Gift sid recoverable			4,574	4,832
	Other debtors			2,417	3.478
				44,518	72,421
18,	Creditors: amounts		falling due within one year
				2022	2021
					9
	Trade creditors			26,230	72,320
	Accruals snd deferred		income	11,158	19,772
	Other oreditom			37,854	43.487
				75,242	135,579

										At
					AI				31	December
				I	January 2022	Transfer		Income	Expenditure	2022
					E			E	E	E
General	Fund				(252.201)			419,364	(373.904)	(206,'741)
Property	Maintenance		Fund
- Designated					3D,993					30,993
Legacies	- General				412,282			26.993		439,275
Bunal Assistance		Fund-					81,608
Designated								1,880		83,488
					191,074		81,608	448,237	(373,904)	347,015
										At
							At		31	December
					I January		2021	Income	Expenditure	2021
									E
General	Fund				(326,887)			398,560	(323,874)	(252,201)
Property	Maintenance		Fund			30.993				30,993
Legacies						349,838		62,444		412,282
Burial Assistance		Fund
						53,944		461,004	(323,874)	19'l,074

							At
			At			31	December
			1 January 2022	Income	Expenditure	Transfer	2022
				E	E	E	E
Burial Assislance		fund	81,608			(81,608)
Cemetery Fund			12.745				12,745
Education Fund Restoration Fund			13,126 10,515	50			13,126 10,'585
Charity Fund			138				38
Youth Fund			3,783				3,783
Lionel Blundell	Choir Fund		3,738				3,738
Charles Shay Wallace Hebrew
Prize Fund			1,005				1,005
Kol Nidre Fund			12,474	4,51D	(8,933)		8,051
Ladies Guild Fund			20.890				20,890
Frinmete Goldberg		Education
Cup Fund			1,358				1,368
Scroll repair			662	75			737
Window fund			5,098				5.098
			167.140	4.635	(8,933)	(81,608)	81,234

								At
					At		\t	December
				1 January	2021	Income	Expenditure	2021
				E		E	6	E
Burial Assistance		fund		80.858		750		81,608
Cemetery Fund				12.745				12,745
Education Fund				13,126				13.126
Restoration Fund					9,978	537		10.515
Charity Fund					13(			138
Youth Fund					3,783			3,763
Lionel Blundell	Choir Fund				3,738			3.738
Charles Shay Wallace Hebrew
Prize Fund					1,005			1,005
Kol Nidre Fund				14,589		8,239	(10.354)	'l2.474
Ladies Guild Fund				20,890		—	—	20,890
Frinmete Goldberg Fund		Education	Cup		1.358			1.358
Scroll repair					58i	75		662
Window fund					4,846	252		5,098
				167,641		9,853	(10,354)	167,140