REGISTERED COMPANY NUMBER: 06480060 (England and Wales)
REGISTERED CHARITY NUMBER.. 1123527
REPORT OFTHE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEf4qBER 2024
FOR
GREENBANK DRIVE LIMITED

GREENBANK DRIVE LIMITED
CONTENTS OFTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Report of the Trustees
Independenl Examinels Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-12

GREENBANK DRIVE LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who ale also directors of the Gh2rity for the purposes of the Companies Act 2006, present their
report with Ihe financial statements of the charity for the year ended 31 December 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charilies.. Statement of Recommended Practice
applicable to charities preparing Iheir accounts in accordance wilh the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
This report incorporales the Diredors, Report.
OBJECTIVES AND ACTIVITIES
Objecllves and aims
The principal objectives of the company were=
The acquisition of the surplus property and assets of Greenbank Drive Hebrew Congregation, including th8
adoption and in particular to°secure the conservation. mainlenance, operalion and management of Long L8ne
Cernetery and its buildings. memorials and olher physical features for the public benefit for the purpose of burial
of Jews, including arranging and supervising of such burials and the consecration of tombstones, all according
to the principles of the Jewish religion"
The company's aims and objectives for the year are lo run the Cemetery at Long Lane, Ainlree, Liverpool, and
an ongoing responsibility for the old Cemetery owned by Greenbank Drive Hebrew congregation al Green Lane,
West Derby Liverpool.
Slgnificant activities
There were two funerals in the year.
Funeral ¢osls are lo remain at £4.000 or £4,250 for a weekend or Bank Holiday funeral as there are additional
charges raised by the Undertakers. This figure of £4,250 is less than whal is charged at the Council owr)ed and
maintained cemeteries and is believed lo be less than what is charged al Broadgreen by Princes Road
Synagogue. In all cases, where there are reserved plots, credit is given for the reservation fee.
We have an ongoing responsibility for insurance al bolh Long Lane and Ihe old cemetery al Green Lane. Slnce
the sale of the old synagogue, we have increased the reinslalemenl value for Ihe Chapel at Long Lane to deal
with the cost of a total destruction. We continue lo maintain Public Liability Insurance in respect of Green Lane.
The proceeds for the sale of the fomier synagogue building have been invested by Ralhbone Inveslment
Management Limited, who are one oflhe leading investment companies in the country and are very experienced
in managing charitable funds. As Greenbank Drive Limiled is a Registered Charily, interest is paid gross and, so
long as we are able lo, the funds will be accumulated wilh the interest added to the original capilal.
The annual cost ofbasic maintenance. insurance and uts'lilies is beiween £10,000 and £15,000 per annum, which
was largely covered by subscriptions and the balance from the funerals account after payment of all expenses
and conlfibutions from a commillee called Greenbank Friends of Long Lane. However, Ihe numb8r offunerals is
very low and will Continue to decline as people's Connection with Greenbank becomes more remote and of
course, many people have moved away and others prefer the Communal Cemetery al Springwood for
convenience.
There is, however. room for approximately 100 interments and all we can do is to keep the Cemetery in as good
a condition as possible and trust Ihat family conneclions will encourage people lo be buried al Long Lane. Clearly
the interest on the capital invested by Ralhbones will help to supplement the loss from subscriptior15 to some
extent.
Public benefit
In setting our objeclives and planning our activities, the Trustees have given careful consideration lo the Charity
Commission's general guidance on public benefit and are salisfied that they comply in securing Ihe conservation.
maintenance, opeTalion and managemenl of Long Lane Cemelery and its buildin9s, memorials and other
physical features for the public benefit of the burial of Jews - including arranging and supervising such burials
and the consecration of tombstones. all according to the principles of Ihe Jewish Religion. The Charity also
promote the general charitable purposes of the Merseyside Jewish Community for the public benefit.
Page 1

GREENBANK DRIVE LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year. the Charitable Company continued lo maintain the grounds of Ihe Cemetery at Long Lane,
Liverpool, lo an acceplable standard. Public Liabilily Insurance is also maintained for Green Lane Cemetery.
Maintenance works have been carried out at the cemetery at Long Lane. All necessary burials, setvices and
conse¢ration of tombstones were supervised.
FINANCIAL REVIEW
Resèrves poliGy
The Irusteesldireclors have made an initial assessment and have concluded that in view of the Charity's
dependenGe on voluntary donations. reseNe5 should be built up equivalenl lo six months running costs of the
cemetery, plus anticipated longer-lerm cosls for the mainlenance and security of the Ohel. grounds and
surrounding walls. The charily needs lo hold reserves of approximately £8.000 lo meel six months running costs,
and an addilional £7,000 for the longer-term maintenance and security of Ihe Ohel, grounds and surrounding
walls. At the year ended 31 December 2024, the charity's unreslricled funds amounted lo £25,159. As currenl
donors die, the Trustees recognise that it will become increasingly difficult to collecl voluntary conlfibutions and
they believe that the donation of the proceeds from the sale of the old Synagogue must be, and have been,
professlonally invested lo make up the short fall. At the year ended 31 December 2024 these proceeds ar8
included in th8 expendable endowment fund which amounted to £183,242.
Financial Review
The Charity has conlinued lo raise funds Ihrough voluntary income and charitable 8Ctlvities and continues to run
the Cemetery in accordance with the objectives. Funds raised were £28,290 (2023 £19,677) in the year and
expenditure was £18,049 (2023 £16,598).
There were no major repairs in the yeai.
FUTURE PLANS
All trees al the Cemetery are subject to a Tree Presetvation Order and permission from the Local Aulhorily is
required for removal of any trees or any major work on the trees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by ils governing document, a memorandufft and articles of association, and
constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The liability of the
mombers in the event of the Charity being wound up is limited lo a sum nol exceeding £10.
ReGrultment and appolntment of new trustees
The Iruslees will appoint individuals with the appropriate skills, knowledge and experience needed for the
effective administration of the Charity.
Organlsatlonal structure
The Charity is run by ihe trustees as no staff are employed.
Induction and trainlng of new Irustees
The trustees will have full knowledge of the Charity Commission's book, "The Essential Trustee: What you need
lo know"
Related partles
There were no related party transactions in Ihe year.
Risk management
The tiuslees have a duly lo idenlify and review the risks lo which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 2

GREENBANK DRIVE LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company nurnber
06480060 (England and Wales)
Reglstered Charity number
1123527
Registered offi¢e
Shifrin House
433 Smilhdown Road
Liverpool
L153JL
Trusteès
M A Globe
J Shulkind
P S Etlinger
D C Globe
Company Secretary
P S Eltinger
Independent examiner
Paul Robert Burns Bsc BFP FCA
Alexander Myerson & Co Limiled
61 Rodney Street
Liverpool
L19ER
INDEPENDENT EXAMINERS
A resolution lo appoint Alexander Myerson & Co Ltd as Independent Examiner will be proposed at the Annual
General Meeling.
This report has been prepared in accordance with the special provisions of Pat115 of the Companies Acl 2006
relating lo small companies.
Approved by order of the board of trustees on
and signed on ils behalf by:
D C Globe- Trustee
Pag8 Y

INDEPENDENT EXAMINER'S REPORT TO THE
TRUSTEES OF GREENBANK DRIVE LIMITED
Independent examlnerfs report to the trustees of Greenbank Drlve Limited {'the Company.)
I report to the charity trustees on my examination of Ihe accounts of the Company for the year ended
31 December 2024.
Responsibilities and basis of report
As the charity's Iruslees of the Company {and also ils directors for Ihe purposes of company law) you
are responsible for the preparation of the accounts in accordance with Ihe requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that Ihe accounts of the Company are not required lo be audited under Part 16
of the 2006 Acl and are eligible for independenl examinalion. I report in fespect of my examination of
your charity's accounts as carried out under section 145 of the Charilies Act 2011 ('Ihe 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5) (bl of the 2011 Act.
Indeppndent examlnerfs statement
I have completed my examination. I confimi Ihal no matters have come to my attention in connection
wilh the examination giving me cause to believe..
accounting records were not kept in respecl of the Company as required by section 386 of Ihe
2006 Act, or
the accounts do not accord wilh Ihose records: or
the accounts do not comply with the accounting requirements of section 396 of the 20(E Acl olher
than any requirement that the accounts give a true and fair view which is not a matter considered
as part of an independent examinalion. or
the accounls have not been prepared in accordanc8 with the methods and principles of the
Statement of Recommended Practice for accounling and reporting by charities (applicable to
charities preparing their accounts in a￿ordanCe wilh ihe Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examinalion to whiGh
attention should be drawn in this report in order to @nable a proper understanding of the accounts to be
reached.
Paul Burns Bsc BFP FCA
Alexander Myerson & Co Limited
Chartered Accounlanls
Alexander House
61 Rodney Street
Liverpool
L19ER
Date.,
P4e4

GREENBANK DRIVE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted Endowment
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charltable activities
Burial
14,386
14,386
3,411
7.750
7,750
11,500
Investment income
71
6,083
6,154
4,766
8,083
28,290
19,677
Total
22,207
EXPENDITURE ON
Charltable actlvities
Burial
Synagogup Insurance
Support Cosls
11,883
1,312
2,240
11,883
1,312
4,854
12,053
1,182
3,363
2,614
Totsl
15.435
2.614
18,049
16.598
Net galnsl{losse8) on investments
NET INCOMEI(EXPENDITURE)
718
718
6,022
6.772
4,187
10,959
9,101
Transfers between funds
12
Nat movement In funds
6,772
4.187
10,959
9,101
RECONCILIATION OF FUNDS
Total funds brought forward
18,387
179,055
197,442
188,341
Transfer between funds
TOTAL FUNDS CARRIED FORWARD
25,159
183,242
208,401
197,442
CONTINUING OPERATIONS
All income and expenditure have arisen from continuing activities.
The notes foim part of these financial Stale[r￿nts
Page 5

GREENBANK DRIVE LIMITED
BALANCE SHEET
AT 31 DECEMBER 2024
31.12.24 31.12.23
Total
Total
funds
funds
Unrestricted
fund
Endowment
fund
Note5
FIXED ASSETS
Investments
CURRENT ASSETS
183,242
183,242
179,055
Debtors
Cash at bank
10
8,797
17,322
8,797
17,322
17,235
2,076
26.119
183.242
209.361
198.366
CREDITORS
Amounts falling due within one year
11
{960)
(960>
(924)
25.159
183,242
208.401
197,442
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
25,159
183.242
208,401
197,442
208,401
197,442
NET ASSETS
25,159
183,242
FUNDS
Unrestricted funds
Endowment funds
12
25,159
183,242
18,387
179,055
TOTAL FUNDS
208,401
197,442
The notes fomi part olthese financial ststements
)nUnued...
Page 6

GREENBANK DRIVE LIMITED
BALANCE SHEET- CONTINUED
AT 31 DECEMBER 2024
The Gharitable company is enlilled to exemplion from audit under Section 477 of the Companies
Act 2006 for Ihe year ended 31 De￿rnber 2024.
The members have not required the charilable company to obtain an audit of its financial statements for the year
ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge Iheir ￿SponSibl[lI1eS for.
(a) ensuring that Ihe charitable company keeps accounting reGords that comply with sections
386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company
as at the end of each financial year and of its surplus or deficit for each financial year in accordance with
the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the
Companies Acl 2006 relating to financial statements, so far as applicable to the charitable company.
These f1nancial statements have been prepared in accordance wilh the special provisions of Part 15 of the
Companies Acl 2006 relaling to small charitable companies.
The financial statements were approved by the Board of Truslees on...
b8h81f by,,
and were signed on Its
D C Globe- Director
The notes fomi part of these financial statements
Page 7

GREENBANK DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
LEGAL STATUS
The legal stalus of Ihe Charity is a Company limited by guarantee, incorporated in England and Wales
and has no share capital. In the evenl of the charity being wound up. Ihe liability of the members in respect
of the guarantee is limited to £10.
ACCOUNTING POLICIES
Basis of preparing the r(nancial statements
The financial slalemenls of the charitable company. which is a public benefit entity under FRS 102. have
been prepared in accordance with the Charities SORP (FRS 102)'Accounting and Reporting by Charities..
Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) {effeclive 1
January 2015),, Financial Reporting Slandard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Companies Acl 2006. The financial statements have been prepared
under the historical cost convention excepl for investments which are included at market value, as
madified by the revaluation of certain assels.
Financlal reporting slandard 102 . reduced disclosure exemptions
The charity has taken advantage of Ihe following disclosure exemplion in preparing these financial
statements, as permilled by FRS 102 'The Financial Reporting standard applicable In the UK and
Republic of Ireland,:
the requirements of Sedion 7 Slatemenl of Cash Flows.
Preparation of the Accounts on a Going Concern Basis
Th8 Charity has a cash balance of £17,322 al the year end, and as funèrals generale income which is
matched lo the expenditure. and as the Expendable Endowmenl allows for the use of the income or the
capital of the Fund, Ihe Truslees are of the view that on this basis the charity is a going concern.
Income
All income is recognised in the Statement of Flnancial Activities once the Charity has 8nlillement to the
funds. It is probable that Ihe income will be received and the amount can be measuréd reliably.
Expenditure
Liabilities are recognised as expendilure as soon as there is a legal or conslruclive obligation committing
Ihe charity to that expenditure, it is probable thal a transfer of economic benefits will be required in
seltlemenl and the amount of the obligalion can be measured reliably. Expenditure is accounted for on an
accruals basis and has been classified under headings that aggregate all cosl related to Ihe category.
Where cosls cannol be directly attributed to parlicular headings, they have been allocaled to activities on
a basis consistent with the use of resources.
Taxation
The charily is exempt from corporation tax on its charitable activities.
Fund accounting
Unreslricted funds can be used in accordance with the tharitable objectives al Ihe discretion of the
truslees. An expendable endowment fund is a fund that must be invested to produce income. Tho Trustees
have a discretion to convert all or part of it into an income fund which can then be spent. Further
explanation of the nature and purpose of each fund is included in Ihe notes to Ihe financial statements.
Page 8

GREENBANK DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS -
CONTINUED FOR THE YEAR ENDED
31 DECEMBER 2024
ACCOUNTING POLICIES - continued
Investments
Investments quoted on a recognised stock exchange are valued at rnarket value al the year end.
Debtors
Debtors are measured at their recoverable amounts (the amount the charity antiripales it will re￿1ve from
a debt or the amount il has been paid in advance for goods or services).
Cash
Cash comprises bank deposits repayable on demand.
Creditors
Accrued charges are noTmally valued at their settlement amount.
INVESTMENT INCOME
31.12.24
31.12.23
Incom8 from Fixed Asset Inveslmenls
6,154
4.766
4. INCOME FROM CHARITABLE ACTIVITIES
31.12.24
31.12.23
Activity
Burial
Int8rnmenl Fees received
7,750
11,500
6. CHARITABLE ACTIVITIES COSTS
Direct
Costs
Support
Costs
Totals
Burial
Synagogue Insurance
Support Costs
11,883
1,312
11,883
1,312
4,854
4,854
6. NET INCOMEI{EXPENDITUREI
Net incomel(expendilure) is staled after chargingl{crediiing)-.
31.12.24
31.12.23
Independent Examiner's remuneration
960
924
Included in Ihe Independent Examinerfs fee is £685 for accounlancy (2023 £660).
Page 9

GREENBANK DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS-
CONTINUED FOR THE YEAR ENDED
31 DECEMBER 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no truslees, remuneration or olher benefits for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
Trustees. expenses
There were no tiustees, expenses paid for Ihe year ended 31 December 2024 nor for the year ended 31
Decomber 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrlctsd Endowment
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Burial
Inveslmenl Income
Net galnsllosses on Investments
Total
3.411
11.500
3,411
11.500
4,766
6,022
25,699
4,766
6,022
10,788
14,911
EXPENDITURE ON
Charitable actlvitles
Burial
Synagogue Insurance
Support Costs
Total
12,053
1,182
924
14,159
12,053
1,182
3,383
16,598
2,439
2,439
NET INCOMEI(EXPENDITURE)
752
8,349
9.101
Transfer between funds
RECONCILIATION OF FUNDS
(6,188)
6.188
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
23.823
164,518
188,341
18,387
179,055
197,442
Pagts10

GREENBANK DRIVE LIM￿ED
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
9. FIXED ASSET INVESTMENTS
Cash at
Investment
Lisled
Managers Investments
Totals
MARKET VALUE
Brought Fotward
Movements
At 31 December 2024
70
(70)
178,986
4.256
179,056
4,186
183,242
183,242
At 31 December 2023
70
178,986
179,056
Included above are assèts outside the UK of £50.104.
All the Fixed Asset Investments are held al fair value.
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.12.24
31.12.23
other Debtors
3,797
3,735
Trade Debtor
4,500
Prepayment5 and Accrued income
8,797
17,235
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.12.24
31.12.23
Accruals and deferred income
960
924
g60
924
Page11

GREENBANK DRIVE UMITED
NOTES TO THE FINANCIAL STATEMENTS-
CONTINUED FOR THE YEAR ENDED
31 DECEMBER 2024
12. MOVEMENT IN FUNDS
Net
movement in
funds
Transfers
between
funds At 31112124
At 111124
Unrestrlcted funds
General fund
18.387
6,772
25,159
Endowment funds
Expendable Endowment Fund
179,055
4,187
183,242
208.401
TOTAL FUNDS
197.442
10,959
Net movement in funds, included in Ihe above are as follows:
Incomlng Resources
resources
expended
Gains and Movement in
losses
funds
Unrestricted funds
General fund
22.207
(15,435)
6,772
Endowment funds
Expendable Endowment Fund
6.083
(2,614)
718
4,187
TOTAL FUNDS
28,290
(18,049)
718
10,959
Transfers between funds
There is an Expendable Endowment Fund called the Old Synagogue Donation Fund. The purpose of thls
fund is lo pay or apply the income of the Fund and also so much of the capital of Ihe Fund as the Trustees
may from lime lo time delermine to use for the maintenance of Ihe Cemeteries and the grounds or for
such charilable purposes and in such manner and subject to such 18rms and conditions as the Trustees
may from time to time al Iheir uncontrolled discretion determine.
Each year a transfer is made, if required from the Old Synagogue Donation FLtnd to the Unrestricted Fund
to leave sufficient reserves.
13. RELATED PARTY DISCLOSURES
There were no related party transa￿lOn$ for the year ended 31 De￿mber 2024.
14. ULTIMATE CONTROLING PARTY
In the opinion of the directors, there is no single conlrolling party of the company.
Pagts 12