Company registratlon number 06209498 (England and Wales) Charlty registratlon nufflber 1119561 (England and Wal85) THE MANCHESTER ERUV COMMITTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE MANCHESTER ERUV COMMirrEE LEGAL AND ADMINISTRATIVE INFORMATION Trustees G Mechlowitz R M Berkeley M Ross Charlty number 1119561 Company numbor 06209498 Prfnelpal 8ddres8 Apartment 3 Chenles 8-10 St. Paul's Road Salford M7 3NY Indopend•nt examiner M Seitler & Co Unit 4 The Cottages Deva Centre Trinity Way Manchester M3 7BE
THE MANCHESTER ERUV COMMirrEE CONTENTS Pagé Twstees report Independent examlnevs report ststement of financial activities Balance Sheet Notes to the flnanclal statements 6-11
THE MANCHESTER ERUV COMMITTEE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present thelr annual report and financial statements for the year ended 31 March 2025. The accounts have been prepared in accordan with the accounting policies set out in note 1 to the accounts and comply wilh the charitws governing document, the Companies Act 2006 and -Accounling and Reporting by Charities- Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" las amended for accounting periods commencing from 1 January 2016) ObJoctlv•8 and actlvltles The charitys objects are constructing and mainlaining facilities for the observance of the Sabbath by Jews. Public benéfit The trustees have paid due regard to guidance issuéd by the Charity Commission in deciding what activities the charity should undertake. Achlev•m•nt8 and perfomiance Significant activities and 8chi8vem8nts againsl objeclives The financial results for this year are shown on page 4 01 the accounts. whlch shows an excess of expendllure over Income for the period of £151,167 12024: £3,830). At the year end, the company has an excess of assets over liabilities to carry lorward lo the next financial year of £240.31812024- £89,151). 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 receivod. Expenditure is related lo governance costs and other cost5 in furtherance of charitable objects. Flnanclal revl The company is dependent on the continuing support of ils donors In th8 future. Having regard to the number of people who have pledged such support, the trustees are confident the Gompany will have sufficient resources to ensure the continuation of its Octivities for the forese8bl8 future. Resee$ policy It is the policy of the charity that unrestricted funds whlch have not been designated for a specific use 3hould be maintained at a level equivalent to a minimum of Iwelve months expenditure. The Iruslee5 consider that reserves at this level will ensure that, in the evenl of a significant drop in funding, they will be able to continue the charity'5 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 IsteeS wlll 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 mitigate exposure to the major risks. Structure. governance and managemenl The charity is a company limited by guarantee by its Memor8ndum and Artides ofAssociation daled 11 April 2007. It is registered as a charity with the Charity Commission. The trustees. who are a150 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 Mechlowitz R M Berkeley M Ross
THE MANCHESTER ERUV COMMirrEE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recmitment and appntment of trustees None of the truslees have a beneficial interest In the cornpany. All of the trustees are members of the company. Every member of the charity undertakes lo contribute such amount as may be required (not exceeding £101 to the charlty's assets in the event of winding up. Suppller payment pollcy The companls current policy conceming the payment of trade creditor5 is to follow the CBI'5 Prompt Payers Code (copies are available from the CBI. Centre Point, 103 New Oxford Slreet, London WC1A1 DU). Th8 companws current policy conceming the payment of trade creditors 15 to: settle the terms of payment with suppllers vthen agreeing the temis of each transaction: ensure that suppliers are made aware of the terms of payment by indusion of the relevant temis in contr8Cts; and pay in accordance with the company's contractual and other legal obligations. The trustses report was approved by the Board of Truslees. S!gnÈ ..gn 27 J8nu@ry 2026 G Methlowilz Trustoe 11..42 Date.. 27 January. 2026
THE MANCHESTER ERUV COMMITTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MANCHESTER ERUV COMMITTEE I ieport lo Ilie Iruslces 01) my tsX¢in)Inallon ol the lin¢incial s18lemenls ol The Manchcsler Eruv Commill80 Ilh cIILirilyl for Ilio year cndod 31 March 2025. Respoiislbllities aiid ba8ls of report As Ilie IrLisloos ol Ilie charity land also ils directors lor the purposes ol company lawl. you are responsible lor the prep8ralioi) of Ilie financial slaleiiionls In accordance with Ihe requirements ol the Companies Act 2006. 14aviiig sallsfied n)ysoll Ilicil Ilii., finaiicial slcllomoiils ol 11 io cliarily arv nol require(i lo be (Iudilod urider P¢qrt 16 of 11)p f•onipil1iiOS Ac.1200C) and aro elioible lur IiidLI)eri(ltriil QXciixin&)iion, I repoil in respocl ol my ÉJx¢?minAlion ()[ Ihe ¢1)1lrlly's finai)c,135 SiAILiineiil8 C¢lrriod <>ul unilèr SQLlloii 145 ol Ihc Lhc)rilies A¢1 2011. In ¢<rryin Jc ¢121 my exaniiiialion I h,Ive followed the. Oireclioi)s giv¢n by Ihe Charily Commi8%ic)n under seclion 14515llbl ul Ihe Chaiilies Act 2011 Independent oxaminer's statement I have completed my examiiialion. I ci)nflrm that no mallers have come lo my allpntlon In connection wilh the examination glving me cause lo believe Ihal In any mal8rlal raspecl.. accounting record5 were nol k¢3pl in respecl ol the Gharily as iequired by 50clion 386 01 Ihe Companies Act 2006. the liriancial sliilomvnls do iiol accord wilh Ihoso recurds.. or the financial slalemen13 do nol tyomply wSlh tho accounting requirornenls ol seclion 396 01 the Companies Ael 2006 other than any requirement Ihal the financial slalemenly give a true and lair view, which is not a maller considered as pari ol an ind13pendcnl examinallon.. or Ihe financial 5tdlemenls have nol been prepar8d in accordgnoe wilh the melhods and prinLiplets of the Slalemonl ol Rocomm8ndcd Pracllce lor accounting and reporting by charilies applicable lo charities preparing their liiidricial slalonionls in accDrdancc wilh Ihg Financial Reporiing Standard 8pplicablo in the UK and Republic ol Ircland IFRS 1021. I have no concerns and have come acros$ no olher mallers in connection wilh the pxaminallon lo whlch allenllon should be drawn in Ihi.s raport in order lo enable a propgr understanding ol the financial slalèmenls lo be reached. M Soltler & C¢1 Unil 4 The Cottages Deva Cenlre Trinily Way Mancheslcr M3 7BE D81e'. 41,IL6
THE MANCHESTER ERUV COMMirrEE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restrlcted funds 2025 Total Unrestricted funds 2024 2025 Notes Incom• from: Donations and legacies Charitable activities 201,033 40,000 241,033 48,713 100 Total Incomo 201.033 40.000 241,033 48,813 Expèndlturo on: Charitable actlvlties Olher expendlture 42,237 7,629 40,000 82,237 7,629 41.053 3,930 Total •xpondlture 49,866 40,000 89,866 44,983 Net Income and movoment In funds 151,167 151,167 3,830 R8concS1Satlon of funds: Fund balances at 1 April 2024 89,151 89,151 85,321 Fund balances al 31 March 2025 240,318 240,318 89,151 The statement of financlal actlvities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
THE MANCHESTER ERUV COMMirrEE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notgs Fixed assets Tangible assets 10 149 298 Current assets Debtors Cash at bank and In hand 11 4,241 236,141 6,727 82,570 240,382 89,297 Credltors: amounts falllng due wlthln one year 12 (2131 (4441 Net current assets 240,169 88,853 Total assets less current Ilabllllles 240,318 89,151 Nat a8se18 excludlng penslon Ilablllty 240,318 89,151 The funds of the charlty Unrestricted funds 240,318 89,151 240,318 89,151 The company Is entitled to the exernption from the audlt requlrement contained in sedlon 477 of the Companles Act 2006, for the year ended 31 March 2025. The directors acknowledge Ihelr responsibilities for complylng wlth the requiremènts of the Companies Acl 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audll of ils financlal statements for the year in question in accordance wlth section 476. These financial statements have been prepared in accordance with the provlsions applicable to cornpanies subject to the small companies regime. The financial slatements were approved by the trustees on ...............-........ Uh'Z7-Janu8ry 2026 G Mechlowitz Trustee 11..42 Company registration number 06209498 (England and Wales)
THE MANCHESTER ERUV COMMITTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcl•s Charlty inforniatlon The Manchesler Eruv C¢)mmittee 15 a private company limited by guarantee incorporated in England and Wales. The registered office is . 1.1 Basis of preparation The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and 'Accounting and ReF)Orting by Charities: Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial R8POrting Standard applicable in the UK and Republic of Ire18nd (FRS 102)" (as amended for accounting periods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP for charities applying FRS 102 Upd8te 8ullelin 1 not to prepare a Statement of Cash Flows. The financi81 statements are prepared in slerllng, which is the functlonal currency ol the charity. Monetary amounls in these financial statéments are rounded to the nearest £. The financial statements have been prepared under the historic81 cost convention. The prlncipal accountlng policies adopted are sel out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopl the going concem basis of accounting in preparing the financial statements. 1.3 Charltable fund Unreslricled funds are ov8ilable for use at the discrellon of the Irustees in fvrtherance of their charltable objectives. 1A Incomo Income is re¢ognis8d when the charlty Is legally ents'tled lo il aftèr any perfomiance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be r8ceived. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. 1.5 Expandlture Expenditure is recognised once there is a legal or constructive obligation to Iransfer econofflic benefit lo a third party, it is probable that a transfer of economic b8nefrts will be required in settlement, and the amounl of the obligation Gan be measured reliably. Expenditure is dassified by activily. The costs of each activily are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocaled diredly lo that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis corisistent with the use of resources. Central staff costs are allocated on the basis of time spent, and deprecialion tharges are allocated on the portion of the a55et's use. Expenditure that is directly attributable to specific activities has been included in the relevant cost categories. Other cost5. which are attributable to more than one activity are apportioned across direct charitable expenditure and management and administration expenditure on the basis of amounts involved in each activity.
THE MANCHESTER ERUV COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.6 Tonglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Plant and machinery 33.330/0 Straight Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proc88ds and the carrying value of the asset, and is recognised in the stalemenl of fin8nci81 activities. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call wlth banks, other short-term liquid investments with original maturities of thre8 months or less, and bank overdr8fts. Bank overdrafts are shown wlthin borrowlngs in current liabilities. 1.8 Flnanclal Instruments The charlty ha5 elected to apply the provision5 of Section 11 '8a5ic Financi81 Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the contradual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc Ilnanclal assets Basic financial assets. whlch Include debtors and cash and bank balances, are initially measured at transaction price includlng transaction costs and are subsequently carried at amort15ed c051 using the effective interest method unless the arrangement constitvtes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market Tate of inteSt. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, vthere the debt instNment is measured at the present value of the future payments discounted 81 a market rate of interest. Financial liabilities classrfied as payable within one year are not amortised. Debl instruments are 5ubsequenlly carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or le55. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and 5ub5equently measured at amortised cost using the effeciive interest method. Derecognitlon of financial liabllltles Financial liabilities are derecognised when the charity'5 conlraclual obligations expire or are discharged or anGelled.
THE MANCHESTER ERUV cOMMIEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.9 Governance costs Governance costs comprise of all costs Involving the public accountability of the Charity and Its compliance wlth regulation and good practice. 1.10 Funds Funds held by the charity are unrestricted. These being funds vthich can be usgd in accordance with the charftable objects at the discretion of the trustees. Incomo from donatlons and legacles Unrestrlcted Re8trlcted funds funds 2025 2025 Total Unregtrlcted Restrlcted fund8 funds 2024 2024 Total 2026 2024 Donatlons and glfts 201,033 40.000 241,033 48.713 48,713 Incomo from charltable aCtitIo8 Unrestrlcted funds 2025 Unrestrlcted funds 2024 Other income 100 Charltoble acllvltl•s 2025 2024 Depreciation and impairment Eruv construction costs Supervls5on costs Advertising and Printing Eruv Repairs and mainténance Sundries Fundraising costs 149 40,000 21.315 1,794 510 418 18,051 149 31,020 1,992 7,268 624 82,237 41.053
THE MANCHESTER ERUV COMMirrEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 The net movement in fvnds is ststsd after chargingl(crediling)'. Fees payable for the independent examination of the ch8rity's financial ststgments Depreciation of owned tangible fixed assets 149 149 Trustees No amounts were paid in respect of trustee indemnity insurance. No trustee of the charity received any remuneration durlng the financial year for their work as trustees. Employ••8 Th8 averag8 monthly number of employees durlng the year was: 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. Govornance costs 2025 2024 Bank charges Insurance5 Consuttancy fees Independent examiner Other expenditure 2,104 1,128 4,397 205 1,064 1,335 456 870 7.629 3,930 Taxatlon The charity is exempt from tsxation on itg activities because all its income is applied for charitsble purposes.
THE MANCHESTER ERUV COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Tanglble fixed assets Phnt and machlnèry Cost At 1 April 2024 447 At 31 March 2025 447 Depreciatlon and Impalrni•nt At 1 April 2024 Depreciation charged in the year 149 149 At 31 March 2025 298 Carrylng amount At 31 March 2025 149 At 31 March 2024 298 11 Debtors 2025 2024 Amount• lalllng due wlthln one year: Other debtors Prepayments and accrued income 4,000 241 6,500 227 4,241 6,727 12 Cr•dltors: amountg falllng due wlthln ono year 2025 2024 Trade creditors Other creditors Accruals and deferred income 240 204 204 213 444 10-
THE MANCHESTER ERUV COMMirrEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include deslgnated fijnds which hav8 been set aside out of unrestricted funds by the trustee5 for specific purposes. At 1 Aprfl 2024 Incomlng resource8 Rosources At 31 March expended 2025 General funds 89,151 201,033 (49,866) 240,318 Pr•vlous year: At l Aprll 2023 Incomlng r•sourc08 Resources Al 31 March expended 2024 General funds 85,321 48,813 (44,983) 89,151 14 Related party transactlon8 There ware no dlsclosable related paty transactlon8 during the ye8r12024 - none). 11