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2024-03-14-accounts

B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 14[th] MARCH 2024

REGISTERED ADDRESS

42 Constellation Mobile Home Park Elsworth Cambridgeshire CB23 4JP

Telephone: 01954 268060

Email: chayarobertson@gmail.com

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B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

CONTENTS PAGE
Administrative details 3
Executive Committee Report 4
Independent Examiner’s Report 5
Statement of Financial Activity 6
Balance Sheet 7
Notes to the Accountants 8

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B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

LEGAL AND ADMINISTRATIVE INFORMATION

B’Nai Maccabim Synagogue is governed by a constitution, adopted in April 2007, administered by a Board of Trustees.

REGISTERED CHARITY NUMBER 1118992
OFFICIAL ADDRESS 42 Constellation Mobile Home Park
Elsworth
Cambridgeshire
CB23 4JP
CUSTODIAN TRUSTEES Ms Chaya Robertson
Mrs Julie Chalmers
Mr Mark Chambers
BANK Barclays Bank plc
41 High Street
St Neots
Huntingdon
Cambridgeshire
PE19 1AS
INDEPENDENT EXAMINER Elona Tenn-Dixon
10 Hunter Close
Borehamwood
Hertfordshire
WD6 2SW

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REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDING 14[TH] March 2024

The Board of Trustees for B’Nai Maccabim Synagogue (incorporating Yeshua International Messianic Jewish Ministry) present their report and accounts for the year ending 14[th] March 2024.

The aims of the charity (hereafter referred to as BMS/YI) are to:

To this end we provide:

We provide training and support to synagogues in Zambia, Kenya and Tanzania and send regular humanitarian aid to orphanages and schools run by these synagogues. We also send humanitarian aid to other projects in the UK, Israel and Africa, and occasional other projects as deemed appropriate.

BMS/YI is administered by a Board of Trustees, working closely with the synagogue’s spiritual leaders.

RESPONSIBILITY OF THE BOARD OF TRUSTEES

To prepare a report and Accounts for each financial year, giving a true and fair view of the state of affairs of the charity, including a statement of financial activity as required by the Charities Act.

In preparing these statements, we have complied with the Charities (Accounts and Reports) regulations of 2011 and the Statement of Recommended Practice. We believe that reasonable and prudent judgements have been made. The Board of Trustees is also responsible for maintaining adequate accounting records, for safeguarding the assets of the charity, and for preventing and detecting fraud and other irregularities.

RISK MANAGEMENT

The Trustees have taken the decision not to insure against risk at this time.

AUDITORS

At the present time, the Trustees have agreed that the Annual Accounts are subject to an independent examination in accordance with the Charities Act of 2011.

SUMMARY

For the period of this report, BMS/YI has no direct employees but contracts for the services of a full-time Rabbi. The charity owns no property and rents meeting space on a monthly basis.

Approved by the Board and signed on its behalf by

Corder Chair/Trustee

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INDEPENENT EXAMINERS REPORT ON THE ACCOUNTS

Independent examiner’s report to the Board of Trustees of BMI/YI

This report is made on the accounts of BMI/YI for the Financial Year ending 14[th] March 2024 as set out on pages 6-8 of this report.

Respective responsibilities of the Trustees and the Examiner

As the trustees of BMS/YI, you are responsible for the preparation of the accounts. You consider that the audit statement of section 145(1) of the Charities Act of 2001 (The Act) does not apply. It is my responsibility to state, on the basis procedures specified in the General Direction, given by the Charity Commissioners under section 145(1), whether particular matters have come to my attention.

Basis of the Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes the review of the accounting records kept by the charity and a comparison of the accounts kept with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation from you, as Trustees, concerning such matters. The procedure undertaken does not provide all the information that would be required in an audit and, consequently, I do not express an audit view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. Which give me reasonable cause to believe that, in any material respect, the requirements “to keep accounting records in accordance with Section 41 of ‘The Act’ and “to prepare accounts which accord with the accounting records of ‘The Act’

Have not been met, or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: ……………………………………………………………………….. Date: 19.01.2024 Name: Elona Tenn-Dixon Address:

Address: 10 Hunter Close Borehamwood Hertfordshire WD6 2SW

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B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

STATEMENT OF FINANCIAL ACTIVITIES

BMS
Current
Account
YESHUA
Current
Account
TOTAL
FUNDS 2024
TOTAL
FUNDS
2023
Incoming Resources
Donations £48,341.63 £9,600.00 £57,941.63 £35,763.85
Bank Interest/refunds £0.00 £0.00 £0 £0.00
TOTAL £48,341.63 £9,600.00 £57,941.63 £45,162.56
Resources Expended
Rabbi & Expenses Refund £23,700.00 £0.00 £23,700.00 £21,250
Hall Rental £3,263.00 £0.00 £3,263.00 £1,753.50
Gifts/Humanitarian Aid £14,240.53 £7,050 £13,681
Bank Charges £0.00 £66.00 £66.00 £71.50
Equipment (copier rental
and IT equipment)
£0.00 £0.00 £0.00 £3,458.68
Ministry Expenses (office
supplies and charges,
travel, vehicle, phone,
internet, printing,
subscriptions etc.
£1,921.14 £2,494.28 £4.415.42 £3,653.01
Conference Expenses £994.06 £0.00 £994.06 £0.00
TOTAL £44,118.73 £9,610.28 53,729.01 £44,621.09
Net incoming / outgoing
resources before transfers
£4,222.90 £-10.28 £4,212.62 £ 541.47
Net Movements in Funds £4,222.90 £-10.28 £4,212.62 £ 615.75
Total Funds at 14/03/2023 £6,474.36 £27.08 £6,501.44 £5,322.03

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B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

Balance Sheet as of 14th March 2023
CURRENT ASSETS
Balance in bank and at hand
BMS Current Account £ 6,474.36
YESHUA Current Account £ 32.08
Liabilities £ 0.00
Net Current Assets £ 0.00
General Funds £ 0.00
Total Funds as of 14th March 2022 £ 6,501.44

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B’NAI MACCABIM SYNAGOGUE (Incorporating Yeshua International Messianic Jewish Ministry)

CHARITY N[o] 1118992

NOTES TO THE ACCOUNTANTS

There are no notes to be brought to attention pertaining to this set of accounts

10 Hunter Close Borehamwood Hertfordshire WD6 2SW

Dear Sir or Madam

I have examined the accounts of B’Nai Maccabim Synagogue (incorporating Yeshua International Messianic Jewish Ministry) and am fully satisfied that they have been managed in accordance with my enclosed statement.

Yours Sincerely

Elona Tenn-Dixon

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