Charity reglstratlon number 1119561
Company reglstration number 06209498 (England and Wales)
THE MANCHESTER ERUV COMMITTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

THE MANCHESTER ERUV COMMITTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
G Mechlowitz
R M Berkeley
M Ross
Charlty number
1119561
Company number
06209498
Prlnclpal addrnss
Apartment 3
Chenles
8-10 St. Paul's Road
Salford
M7 3NY
Reglitered office
1 st Floor, Cloister House
Rlverside
New Balley Street
Manchester
M3 5FS
Ind•p•ndent examlnar
M Saltler & Co
Unlt 4
The Cottages
Deva Centr8
Trinlty Way
Manchester
M3 7BE

THE MANCHESTER ERUV COMMITTEE
CONTENTS
Page
Trustees report
Indèpendent examlnevs report
Statsm•nt of flnandal aGtivltl88
Balance Bheet
Note8 to the flnanclal 8tatement8
6-10

THE MANCHESTER ERUV COMMITTEE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The accounts have been prepared in accordance wilh the accounting policles set out in note 1 to the accounts and
comply wlth the charity's governing docurnent, the Companies Act 2006 and 'Accountiiig and Reporting by
Charities.. Statement of Recommended Practice applicable to charlties preparlng their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" {as amended for
accounting periods commencing from 1 January 2016)
Objectives and actlvltles
The charity's objects are constructing and maintaining facilities for the observance of Ihe Sabbath by Jews.
Public b8n&fit
The trustees have paid due regard to guid8nce issued by the Charity Commission in deciding what activities the
charity should undertake.
Achlévaments and perfomiance
Significant activities and achievements 8gainst objectives
The financial results for this year are shown on page 4 of the accounts, which shows an excess of expenditure over
income for the period of £3,830 (2023.. £1,938 (net income) ). At the year end, the company has an excess of assets
over liabilities to carry forward lo the next financlal year of £89,151 (2023: £85,321). This excess is represented by
fixed assets, cash in the company bank account plus prepaid expenses at the year end.
Income for the year consisted of donations received.
Expenditure is related lo governance costs and other costs in furtherance of charltsble objects.
Flnanclal review
The company is dependent on the continuing support of its donors in the future. Having regard to the number of
P80ple who have pledged suth support, the trustees ar8 confident th8 company wlll have sufficlent resources to
8nsure the continuatlon of Its activlties for the foreseable future.
Resen/es policy
11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to a minimurn of Iwelve months expendfrlure. The trustees consider that reserves at
this level will ensure that, in the event of a 5ignificanl drop in funding, they will be able to conlinue the charity's
current activities while consideration is given to ways in which additional funds may be raised.
The current level of reserves is considered adequate and the trustees will be making efforts to consolidate the
position during the coming year.
Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mits'gate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee by its Memorandurn and Articles of Association dated 11 April 2007. It
is registered as a charity with the Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of Signature of the financial statements were=
G Mechlowilz
R M Berke18y
M Ross

THE MANCHESTER ERUV COMMirrEE
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
RécrLNtment and appointment of tnjstees
Non8 Of the Iruslees have a bènefirAal interest In the company. All of th8 trustees are members of the CA)mpany.
Every member of th8 charity undertakes lo contribute such amount as may be fequTrd (not exceeding £10) to the
arily's assets In the evant of wlndina up.
Th8 trustees report was approved by the Board of Trusts88.
R M Berkeley
Tru•teo

THE MANCHESTER ERUV COMMITTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MANCHESTER ERUV COMMITTEE
I fewrt lo th8 trustees on rny examlnallon 01 th8 Ilnanclal statements of The Manchestar Eruv CommSttee (the
charltyl for the year ended 31 March 2024.
Responglbllllles •nd ba¥lg of raport
A$ the trustses of the charlly land also dlreclors for the purposes of company lawl you are responsible for the
preparatlon of th8 fln8nclal 5talemenls In accordance wllh the requlremen15 01 the Companl8s Act 2006 Ilhe 2006
Havlng sat18fled myself that the flnan¢lal slalemants ol the charlty ara not required to be audit8d undar Part 16 of
the 2006 Act and are ellglble for independent examlnatlon, I report In respect of my examlnallon of the charlly's
flnanc6al statements carried out under $8clion 145 of the Charfties Act 2011 (the 2011 Act). In c8rylng out my
examlnauon I have followed all th8 appllcablg DSrections glvan by the Charlty Commlsslon under 58cllon 145{51(bl
of the 2011 Act.
Indopendent oxamlnerfB slatemont
I have complelod my èxamlnatlon. I confimi that no matter8 h8ve come lo my attention In connectSon wllh the
examlnallon glvlng rne cause to believe that In any maledal respect..
8ccountlng records were not kept In resp8Ct of thè charlty as requlred by sectlon 388 of the 2006 Act; or
the Itn8nc181 statements do not accord wlth those rncord8,' or
the flnanclal 6tatemgnts do not comply wllh lh8 accounllng requlrements of s•ctlon 398 of the 2006 Act olhar
than any r8qulrem8nl that the accounts glve a true and lalr vlew whlch18 not 8 matter conilderod 89 part of an
Independent examlnallon., or
the flnancl81818temen16 h8ve not bepn prgpared In accordance wlth the rnethad8 and prlnclples of the
Slalement of Racommended Pr8ctlce for attounllng and rgpcrting by char11188 8ppllcable lo charilies
preparlng IheSr accounts In accordanc8 wrth the Flnanclal Repprtlng Sl8ndBrd oppllcable In the UK and
Republlc of Ireland (FRS 1021.
I have ng concem8 and have comé across no other matters In connecilon wlth th8 examlnatlon lo whlch attgntlon
should be drBwn In Ihlg report In order to enablg g proper und6r8landlng of the Itnanclal Stalaments to bé reached.
M S•ltl•r & Co
Unlt 4
The Cottages
D8va Centr
Trlnlty Way
Manchester
M3 7BE
Dated,.
l/(,(4s

THE MANCHESTER ERUV COMMirrEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Unrestricted
funds
funds
2024
2023
Notes
Incom• from:
Donatlons and leoacies
Charitable activities
48,713
100
37,805
500
Total Income
48,813
38.305
Expendlture on:
Charitable activit188
Other expenditure
41,053
3,930
34,422
1.945
Total expondlturo
44,983
36,367
Net Income and movoment In funds
3,830
1.938
Reconclllatlon of funds:
Fund balances at 1 April 2023
85.321
83,383
Fund balances at 31 March 2024
89,151
85,321
Th8 statement of financial activities includes all gains and losses recognised In the year. All Income and expenditure
derive from continuing activities.

THE MANCHESTER ERUV COMMITTEE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Flxed a•80ts
Tanglbl& a888ts
10
298
Current as80ts
Deblor8
Cash at bank and in hand
11
6.727
82,570
4,215
81,298
89,297
85,513
Credttorn: amounts lalllng duo ￿hlfi
on• yur
12
{444)
(192)
N•t curr•nt 8980ts
88,853
85,321
Total a•••ts1o08 curr•nt Ilabllftl••
89,151
85,321
N•t a•Mts •xcludlng pon41on Ilablllty
89,151
85,321
Tho fund8 of tho charlty
UnrestriGt8d funds
89,151
85,321
89,151
85,321
Thè company is entitled to tho exemptlon Irom tho audit roquirement cx)ntained in ¥ectlon 477 01 the Companies Act
2006, for the year ended 31 March 2024.
The dlr8ctors acknowledge thelr respon8lblliti88 for complying wlth the requlrement8 of tho Companies Act 2006
with respeGt to accounling records and the preparalion of financial statements.
The member5 have not required the company to obtain an audit of its flnanclal statemonts for the year In queBlion in
accordance with section 476.
These flnanclal staternent5 have been prepared in accordance with the prowsions applicable to companlgs sublect
to the small companies r8gime.
29 January 2025
Tha financial statements were approved by the tTusteas on .
R M Berkaley
Trustoé
Company repistralion number 06209498 (England and Wales)

THE MANCHESTER ERUV COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Charfty informatlon
The Manchester Eruv Committee Is a private company limited by guarantee incorporated in England and
Wale5. The registered office is 1 st Floor. Clolster House, Riverside, New Bailey Street. Manchester, M3 5FS.
1.1 Accountlng conventlon
The accounts have been prepared in accordance with the charlty's govefning document, the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102)" las amended for accounting periods commencing from 1 January 2016).
The charity Is a Public B8nef(t Enllty as defined by FRS 102.
The charliy has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which Is the functional currency of the charily. Monetsry
amounts in these financial statements are rounded to the nearest £.
The flnancial statements have been prepared under the historical cost convention. The princlpal accounting
policies adopted are set out below.
1.2 Going concern
At the lime of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequale resources to continue in operational existence for the foreseeable futu￿. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltabl• funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their Gharitable
objectives.
1.4 Income
Income is recognised when the charity is legally 8ntitled to it after any perforniance conditions have been met,
the amounts Gan be measured reliably, and it is probable that income wlll b8 received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been nolified
of the donation, unless performance conditlons require deferral of th8 amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Expendlture is recognised once there Is a 18gal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Exp8nditur8 is classified by activity. The costs of each activity are made up of th8 total of direct costs and
shared cos15, including support costs involved in und8rtaking each activity. D1￿ct costs attributable lo a single
activily are allocated directly lo that activity. Shared £'.osts which conlrlbute to more Ih3n one activity and
support costs which are not attributable to a single activity are apportioned between those activllies on a basis
conslstenl with the use of resources. Central staff Costs are allocated on the basis of tiffle spanl. and
depreciation charges are allocated on the portion of the asset's use.
Expenditure that is directly attributable to specific activities has been included In the relevant cost categories.
Other costs, which are attributable to more than one aclivlty are apportioned across direct charitable
expenditure and management and administration expenditure on the basis of amrjunts involved in each
activity.

THE MANCHESTER ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
Icontlnued)
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. nel of
depreciation and any impairment losses.
Depreciation is recognis8d so as to write off the cosl ar valuation of assets less their residual values over their
useful Ilves on the following bases:
Plant and machinery
33.33% Stralght Llne
The gain or loss arlsing on Ihe dlsposal of an asset Is determlned as the difference behmeen tha s81e proceeds
and the carrylng valu8 of the a55et, and Is recogni5ed in th8 Statement of flnanclal acllvllies.
1.7 Cash and cash equlvalent8
Cash and cash equivalents include cash in hand, deposit5 held at call with banks, other short-lerm liquid
investments with original maturlties of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financlal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financlal Instruments Issues, of FRS 102 to all of Its financial instruments.
Financlal Instruments are recognised in the charity's balance sh88t when the charity becomes party to the
contractual provislons of the instrument.
Financial assets and liabilitl8s are offset, with the net amounts presented in th8 financlal statement5, wh8n
there Is a legally enfor¢8able right to S8t off the recognised amounts and there is an intention to Sattle on a net
basis or to realise the asset and settle the liability slmultan8ousIy.
Baslc flnanclal assets
Basic financial assets, which Indude debtors and cash and bank balances, ar8 initially mea5ur8d at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, wher& the transaclion is
measured at the present value of the future receipts dSscounted at a market rate of inlerest. Financial assets
classified as receivable within one year are not amortlsed.
8asl¢ financlal Ilablllties
Basic financlal liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument 15 measured al the present
value of the fulure payment5 discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortised wsl, using the effects've interest rate method.
Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of
operations from Suppliers. Amounts payable are classified as Gurrent liabilities if payment is due within one
year or less. If not, they are presented a5 non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effectlve interest method.
DereGognltion of flnancial liabilities
Flnancial liabillties are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

THE MANCHESTER ERUV COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policias
(Continued)
1.9 Governanca cogts
Govemance costs comprise of all costs involving the public accountability of the charity and its compliance
with regulation and good practice.
1.10 Funds
Funds held by the charity are unrestricted. These being funds which can be used in accordance with the
charitable objects at the discretion of the trustees.
Incom• from donatlons and leqacias
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Donallons and gifts
48,713
37,805
Income from charltable actlvltles
Unrestrlcted
funds
2024
Unrestrlcted
lunds
2023
Other Income
100
500
Charltable actlvltles
2024
2023
Depreciation and Impainnent
Supervision cosis
Advertising and Printing
Eruv Repairs and maintenance
Sundrie5
149
31.020
1,992
7,268
624
27.679
1,740
4,337
666
41,053
34.422
Net movement in fund5
2024
2023
The net movement in funds is stated after chargingl(crediting):
Depreciation of owned tangible fixed assets
149

THE MANCHESTER ERUV COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
No amounts were paid in respect of trustee Indemnity Insurance. No trustee of the charity received any
remuneration during the financial year for thelr work as trustees.
Employees
The average monthly number of employees durtng the year was:
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
Governanc• costs
2024
2023
Bank charges
Insurances
Consultancy fees
Independent examiner
Other expenditure
205
1,084
1.335
456
870
1,186
204
555
3,930
1,945
Taxatlon
The charlty Is exempt from taxatlon on its actlvitles b8cause all its income Is applled for charltable purposes.
10 Tanglble fixed ass•ts
Plant and
maGhlnory
Cost
Addition5
447
At 31 March 2024
447
Depreciation and Impairment
D8preciation charged in the year
149
At 31 March 2024
149
Carrying amount
At 31 March 2024
298

THE MANCHESTER ERUV COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Debtors
2024
2023
Amounts falling due wlthln one year:
Other debtor5
Prepayments and accrued income
6.500
227
4,000
215
6,727
4,215
12 Cradltors: amount• falllng due wlthln ong year
2024
2023
Trade creditors
Accruals and d8ferred income
240
204
192
444
192
13 Unrestrlcted fund8
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to 5peclfic conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
Resources At 31 March
2023
expended
2024
Incomlng
rasourcos
General funds
85,321
48,813
(44.983)
89,151
Prevlous year:
At 1 Aprll
2022
Incomlng
resources
Resources At 31 March
•xpanded
2023
General funds
83,383
38,305
136,367)
85,321
14 Related party transactlons
There were no disclosable related party transactions during the year (2023 - none).
10-