Char•ty Reglstration No. 1123950
Company Registration No. 06545357 (England and Wales)
EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
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•AB3216BK*
7410512022
COMPANIES HOUSE
A13
#113

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Gdlis
A Kleinman
D Walerman
SDDryei
J M Sobel
AB Sweiry
J Savery
S Diston
J F Palmer
R AGoldmeier
(Appointed 9 December
20201
(Appoinled 27 Oclobef
20211
(Appointed 27 October
20211
T E Cohen
J H Sumroy
Secretary
D Gillis
Charfty number
1123950
ompany number
1%545357
Auditor
Glazers
843 Finthley Road
London
NW11 8NA

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Truslees. report
Statement of Iru5tees' responsibility.es
Independenl audilorfs report
sralement of financial activiknes
Balance sheet
10
Statemertt ¢1 cash liows
11
Notes to the financial 51alements
12-22

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2021
The trustees present Iheif annual report and financial statemenls lor the year ended 31 August 202 1.
The accounts have been Pfepared in accordance vthh ihe accounting policies set out in note 1 lo the a￿untS
and Comply with the Memrandum and Articles ol A55¢xialion. the Companies Act 2006 and the Statement of
Recommended Praclice. 'A¢covnh"ng and Reporhng by Charittes". appliCa￿e to charities preparing their
accounts in accordance with the Financial Reportuig SLindard applicable in Ihe UK and Republi¢ ol Ireland
IFRS 1021 effeC￿'Ve 1 January 2015.
Objectives and activlties
The organisalion exisls to manage and administer the EdgwaTe Adath Yisroel Congregation IEAYC)
Synagogue. and lo advartce ortho¢Jox Jewish rdwjion and (Nlhodox Jewsh religious edu¢abOn.
The trustees have paid due regard io guidance issued by the Charity Commission in de¢￿ir0 what aclivth.es
the chaTlty should undertake.
The main functicn has been to ensure Ihe continued wnning ofthe Synagogue in all 115 facets.
EAYC nJn$ the EAYC nursery through a separatsty apptynted Board of Govemots.
There is an aclive educalion committee who arrange leaming actiwties at all levels for all ages.
EAYC funs a charitable lund designed to help those in need wthin Ihe Gommunity and coNecls fvnds for
dislribvlion to indepen(Jent charilses en939ed in either Jewish religious education or the relief ol poverty.
All Ihe seNices provided by the Synagogue are available to the ¢ommLmrty wthout charge.
EAYC is lortunale enough lo have been the beneficiary of a se¢urity gfanl aggregating £51.891 from the
Communily Sètunty Trust, a registered chality, lo assisl in coverin9 the cost of securing Ihe synagogue
wemises.
Achievements ahd performance
EAYC has continued to provide a h￿h quality service lo the community and a lange of events ¥nd services
4Mlh a welcoming atmospheie. We believe the outbreak ol Cofonawws has had a notable impact on the
charily's incoming resour¢es.The chaiity was to make use of the coronaviws lob retention scheme lo
lessen Ihe impact.
Financial review
EAYC opeialed wlh a deficil in Ihe last finan¢ral year.The financ￿1 results lor the period under review are sel
out in Ihe attsched finanoal statements together ￿1h the notes thereon.
11 is the policy ol the chanty that ￿n￿$t11￿e￿ lunds vthich have not been designaled for a specific use should
e maintained al a level equivalent to srx month's normal budgeted expendilure plus a contingency fund. The
truslees consider thal reseryes al this level wll ensure that, in.the event of a svJnificant drop in lunding..Ihey
11 be able to continue the company's currenl a¢livilie$ 4•thile consideration is gwen lo ways in which
additional funds may be caised. This levd of reserves has been maintained Ihrou9hoLrt the year.
The truslees have a$sesse¢J the major fisks lo W￿"¢h the ¢harity 1$ exposed. and a￿ sabsfied that syslem$ are
in place lo miligaie exposure to Ihe major risks.
General running expenses of Ihe Synagogue have hisloricaty been covered by membership and general
donations and Ihe Council of Managemenl see no reason why this should nol continue in the future. The loan
th Barclays Bank is sewred against the freehold property. The Trustees consider Ihal ongoing pledges
and building fund commitments made by members and other well-wishers, together with fulure fvndraising
aclivilies. wll be sufficient to cover Ihi5 arrangemenl.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2021
Structurei governance and management
The charity is a company limited by guarantee. registered al Companies House on 26 March 2008. The
operation ol the oigantsalion is controlled by rts Memorandum and ArtKles ofAssocialion wh￿h were adopted
by the members on 31 March 2008.
The trustees, who are also the directors for the purpose of company law. and vtho served ¢Juring the year and
up to Ihe dale ol signature of the financial statements were".
D Gillis
A Kleinman
D Waterman
A H Wolfson
M M M Giunewald
Sooryer
R J Joseph
J R Raivid
J M Sobel
AB Sweiry
J Savery
S Cohen
Dmwnne
S Oiston
J F Palmer
R A Goldmeier
T E Cohen
J H Sumroy
(Resigned 27 Oclober 20211
(Resigned 9 Oe¢ember 20201
(Resigned 9 December 20201
{Resigned 9 December 2020)
(Resrgned 27 October 20211
(Resigned 9 December 20201
{Appoinled 9 Oecember 20201
IAppoinied 27 October 20211
(Appointed 27 October 2021)
None ol the trustee5 ha5 any benefKial inleresl in the company. Al of the trustees are membws of the
company. All members of the Company guarantee to Contribute £7 in Il* event of a winding up.
A Council of Managemenl consisiing of two wardens. h¥0 joint treasurers. and an honorary secielary {refer￿d
lo as Ihe Honorary Officers) and eighl olher persons are elected each year at Ithe Annual General Meeting. In
addition lo Iheir appointmenl as the Cour¥¢il of Manayemenl. ea¢h person elected is a dI￿lor of the Company
and effectively then becomes a trustee of the Charity.
There are inextricable links bets¥een EAYC and Bell ShVid￿r Primary School18SPSI. The Articles of
Associalion require one member of Ihe Council of Managemenl lo be a 9ovemor ol the school, and a
reciprocal arrangemenl exists for a nominated govemor of BSPS lo hold office as a Irvslee of ihe chaiily.
EAYC operates the EAYC nursery which has its own Board of Goveintsrs who are appointed annually at the
nursery's annual geneial meeting The Iransacltons of the nursery are induded in ￿ese accounts.
EAYC has connections smth ihe Edgware Eruv Commiitee, registered charity number 1111850.
Auditor
In accordance wlh the ¢ompany's artides. a resokrtion proposing Ihat Glazers be reappcinleil a$ auditor of
Ihe company will be put al a General MeelJng_
Disclosur• of InfoTmat•on to aud•tor
Each of the lius(ees has confirmed that there 15 no information of which they are aware which is relevant lo
the avdil, but of which the audtlor is unaware. They have ftjrther confjrmed Ihat they have taken appropriate
steps lo identify such felevanl inlomialiorb and lo eslablish that Ihe avdiloi is aware of such information.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT
FOR THE YEAR ENDED 31 AUGUST 2021
The trustees. report was approved by the Board ol Trustees.
O Waterma
Oiiector
Oaled".

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2021
The Iruslees. who are also the directors of Edgware Adalh Yisroel Congregalton Limited for the purpose of
company law. are ￿SPOnsIble for preparing the Trustees. Report and the finan¢ial stalemenls In accordance wth
applicable law aThJ United Kingdom Accountirvj Slandards (United Kingdom Genecalty Accepled Accounting
Praclicel.
Company Law requires the trustees to prepa￿ finanoal st*ements for each financial year gNe a true and
fair view of ihe slate of affaiis of the charily and ol the incoming resoui¢es and application of resources, includin9
the in¢ome and e¥penditure, of the tharilable company for thal year.
In preparing these financial slalemenls, the trustees are fequiced to..
- select suilable accounting poli¢ies and then apth them cM*slenlty".
- obseThe the methods and Princi￿e5 ￿ Ihe chariti.es SORP:
- make jLHlgemenls and eslimales Ihal are reasonat4e and prudenl- and
prepare the financial stateM￿tS on the going ¢on¢efn basi$ unless it is inappropriale to presume that the
Charity wll Continue in operation.
The Iwslees are re$￿SIble lor keewng adequale accounting records thal discjose reasonalAe accLbracy at
any time the financial po%tion ol the chanty and enable them to ensuit that the financial statements comply with
the Companies Acl 2006. They are also responwble for safeguaiding the assels of ihe charily and hence for
taking reasonable $leps for the prevention and deledion ol fraud and other irregularits"es.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF EDGWARE ADATH YISROEL CONGREGATION
LIMITED
Opinion
We have audited the finantyal statements of EdgwarÈ Adath Yisroel Congrègation Limited (the 'ch8nly'l for the
year ended 31 August 2021 which comprise the slalement of financial ath"wties. ihe balance sheet. the statement
of cash flows and the noles lo the financial statements. induding significant accounling policie5. The financial
reporting framwrk that ha5 been applied in Iheir preparation 15 applicable law and United Kingdom Ac¢ovnling
Standards. including FRS 102 Yhe Finanaal Reporting Slandafd applicable in the UK and Republic of
Ireland" {Uniled Kingdom Genergly Accepted Accounting Pfaclicel.
In our opinion. the financial statements".
give a true and fair view of the slate ol the charitable ￿MpanY'S affaws as al 31 August 2021 and of 415
incomin9 resources and application of ￿SOurCes. for the year then ended..
have been properly wepartd in accordan¢e with United Kingdom Generally Accepted Accounting Practice".
and
have been piepaied in accordance with the requirements of the Comparies Act 2006.
Basls for oplnlon
We conducted OUT audit in accordance *ilh Inlernabonal Standafd$ on Auditing (UK} (ISAS IUKII and applicable
law. Our responsibilities under those slandards afe lurther describe(l in Ihe Audilorfs fesponsibilrties for the audit
ol the firsancial statements section of our report. We are independent of the challty in accordance with the ethical
requirements that are relevant io our audit of the finan¢ial slalemenls in Ihe UK, in¢luding the FRC'S Ethi¢al
S¢andard, and we have fulfilled our other ethical respon51bilities in accordance wlh these requirements. We
believe that the audil evidence we have obtained is sufficienl and appropriate to Pfovide a basis lor oui opinion.
Coneluslons velatlng to goin9 ¢Olleè¥lb
In auditing the financial siatements, we have conduded thal Ihe Iwstees. use ol the going concern basis of
a¢¢ovnbng In the preparation ol the finan¢bal sMements is appropriate.
Based on the work we have perfomed. we have not idents.fied any maierial uncertainties relating lo events or
conditions that. individually or collectjvely. may cast significant doubt on the charity's ability to continue as
going concern for a period ol al least i￿*[Ve nbjnths from when the financbal slaiemenls afe aulhorised for issue.
Our re41onsibilities and the responsibih"ty"es of the trustees ￿SPeCt to going Cor￿*￿ are described in Ihe
relevant sections ol this report.
Other infoyrnation
The other information comprises the information included in the annual report olher than the financial 51alemenis
and our auditor's report thereon. The twuslees are Tesptsnsi￿e for the other inlomiab.on contained wrthin the
annLtal report. Our opinion on Ihe financial staiemenis does not cover the olher information and we do nol
express any form ol assurance condusion thereon_ Our responsibility is to read the other information and. in
doing y), consider vA)ether the other information is malerially inconsistent with the finarKial statements or our
knowledge obtained in the ¢ourse of the audrt, or otheThwse appears to be malerially misstated. If we identify
such material inconsistencies or apparent material misstalemenls. we are reqU￿red to determine whether Ihis
gives rise lo J maleiial misstaiemeni in the finanaal statements themselves. If, based on Ilie work we have
performed, we conclude that there 1$ a maierial misstatement of Ihis other infomialion. we are required lo feport
that fact.
We have nolhing lo report in this regard.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF EDGWARE ADATH YISROEL CONGREGATION
LIMITED
Matters on which we •re requlred to report by exeeption
We have nothing lo ieport in respect of the followng matters in relation lo which the Charities (Axounts and
Reports) Regulations 2008 reqtjiie us to rep¢Jt lo you if. in our opinion.
the infoim31ion given in the finanual statÈments is inconsistent ￿ ary material respe¢l with the trustees.
ieport.. or
sufficient accounting records have not been kept". or
the financial statements are not in agreement with the a¢¢ounb"ng records", or
we have not received all the information and explanations we require for our audit.
Responsibilities of tru$tees
As explained more lully the 51atemenl of trv5tees' responsibilities. the Iruslees. who are also the directors of
the ¢harity lor Ihe puipose of company law, are responsible for Ihe preparation ol Ihe financial statements and for
being satisfied that they give a true and fair view, and for such inlemal ¢onlrol as the trustees determine is
necessary lo enable the preparalion ol financial slalements that are Iree from material misstalemenl, whether
due to fraud or error. In weparing the financial slalemen15, the liuslees are responsible for assessing the
¢hanty's ability lo Continue as a gtyng ¢on¢ern. disclo*ng. as applicable. matters relaled to going ¢oncem and
using the going cofbcern basis of accwnting unless the truslees eilher intend to liquidale the charitable company
or lo ¢ease operats"ons. ty have no reali5b"c allernabve but to do so.
Auditorfs responsibllities lor the audit ol the linancial statements
We have been appointed as auditor under section 144 of the Charit￿5 Act 2011 and report in accordance with
the Act and relevant re9ylation$ made or having effe¢1 IheTeunder.
Our objectives are lo obtsin reasonable assurance about whelher the finanoal stalements as a whole are Iree
from material misstalemenl. whether due to fraud or euor. and to Issue an audilor's report that includes our
opirbion. Reasonable a55urance is a high level of assurance bul is not a 9uafantee that an avdrt conducted in
accordance wlh ISAS IUKI wll a￿ayS detect a malerial mi5Stalemenl ￿en it exists. Misslatemenls can arise
from fraud or error and are considered malerial il, indiwdually or in Ihe aggregate. they could reasonably be
expected to inftuence the econom￿ deagons ol users taken on the basis of these financlal statements.
Ifregularities. incbjding fraud. afe instances of non-eomp]iance wrth laws and regulations. We design procedures
in line wlh our responsibililies. OLblline¢J above. to detect malerial misslatemenls in respect ol irregularities.
in¢luding fraud. The exlenl lo which otjr procedures are Capable of dete¢ting irregularitie$. in¢hJding fraud, is
detailed below.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF EDGWARE ADATH YISROEL CONGREGATION
LIMITED
In identifying and a55e55ing risks of material misstslemenl in respect of irregularities. induding fraud and non-
compliance with laws and regulations. we ¢Msidered Ihe folknmng".
11 Enquiries of management conceinin9 Ihe charity's policies and procedures relatin9 10..
identifying, evaluating and comptying wth laws and regulakn.ons and whethw Ihey were aware of any
insiances ol non-compliance
detecting and responding lo the risks ol fraud and whether they have knO￿edge of any actual, su$pe¢led 01
alleged fraud.. and
the intemal cmtrols established to mitvjate risks related lo fraud crf non•compliartt wth laws and
regulation5",
21 Discussions among the engagement team regarding and vlhen fraud mighl occvr in the finan¢ial
slalements and any potenb.al indicators of fraud.
In common with all audrts under ISAS (UKI, we are also wuired lo perform spec¢fiG procedures to respond to the
risk ol management override.
We also obtained an understanding of the legal and ie9ulatory framework that the charity operates in. focusing
On provisions of those laws and regulation5 Ihal had a direct effect on the determination ol material amounts and
disclosurts in the finar￿la1 slatemenls. The key laws and regula)"ons we considered in this context included the
UK Companies Act and IFRS as issued by the IASB and adopted by the EU. and 'Accounting and Reportin9 by
Charilies." Slalernent of ReGofflmended Practice applicable lo Gharilies preparing their accounts tn accordance
wilh the Financial Reporting Standard applscable in Ihe UK and Republic of Ireland IFRS 1021 (effective 1
Janvary 20191" The charity is a Public Benefrt Entity as defined by FRS 102.
In addition. considered provisions of other laws and regllations that do not have a direct effect on the
financial stalemenl$ bul COM￿lance 7Mih vknich may be fundamentsl lo the charity's ability lo operate or avoid a
material penally.
As a result of performing the above. we did nol idenlfy any key audit mallers relaied lo the potenlial risk of fraud
non-compliance with laws and regulation$.
In addilion lo the above. OUT procedures to respond to risks hlenb.fied induded the followin9.'
Reviewing the finanaal sfatement disclosures and tesbng to supporting documentation lo assess
compliance wth rKovisions of relevant laws and ￿gUlatiOnS describe¢J as having a direcl effecl on ihe finanaal
slalemertts".
Enquiring of management conceming aclual and polenlial litigation and claims..
Performing analybcal procedures to identify any unusual or unexpecled relationships that may indi¢ale risks
ol material misstatement due to fraud..
In addie55ing the rlsk of Ifaud through managemenl override of conirols, testing the approprialet)ess of
jOLmal entries and othèr adiLtslments." assessing whèther the judgements made In making accounting eslimales
are indicallve of a potentsal bias,. and evaluating the bLbsiness ratmjnale of any si9nificanl transactions that are
nusual oi outside the normal Course of busine55.
We also communi¢aled relevant idenlified law5 and regulatKJns and potenlial fraud risks lo all engagement team
members. and remained alert to any Indicat￿n$ of fraud or non-wnpliance with laws and fegulations throughout
the audit.
We note Ihal our audit is not primarity designed lo detecl non-compliance wth laws and regulations and the
Truslees and olher managemenl are responsible for such internal control as the Trvslees and other
management of the Charity determine is necessary lo enable the preparalien ol financial slalemenls that are free
frorn material rnisslalemenl, whether due to errors or fraud. including compliance wlh laws and regulalbons.
Additionally. lo the inherent limitations ol an a¢Jdil, there is an unavoidable risk that we may nol have
delecled some material misslalemen15 in the financial statements, even thou9h we have pioperly planned and
performed our au¢Sit In accordance wth auditing standards We are nol respon51ble for preventin9 non-

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF EDGWARE ADATH YISROEL CONGREGATION
LIMITED
A lurther description of our rèsponsibilrties is available on ihe Fifian¢tal Reporting Counril's website at.. http$'ll
vMw.frc.Ofg.ukJaudilorsresp¢)nsits'lities. This description lorms part of our audttor's report.
Use of our report
This feport is made solely lo Ihe charily's tru51ees. as a body. in accordance V￿th part 4 of the Charities
(A¢￿unt$ and Reportsl Regulabon$ 2008. Our audit V4vth has been undèrtaken $0 that we might state lo the
charity's trustees those malters we are required to slate Io them in an auditors. report and lor no other puipose.
To the fullest exlent permitted by law. we do not accepl or assume fesponsibility lo anyone olher than the charity
and the charity's trustees as a btsdy. lof our audit work. lor thts ¥eptsrt, or for Ihe opinÉons we have lormed.
Glazers
Charterèd Aecountant$
Statutory Auditor
843 Finchley Road
London
NWII 8NA
Glazers is eligible for appointrnenl as auditw ol the d)anty by Virtue of its eligikn.lity for appointment as auditor of
a company under secbon 1212 of the CompaniesAct 2006.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2021
Unrestrlet Designate Restrleted
ed
funds
Total
Total
funds
lunds
2021
2020
Notes
Income from:
Donati()ns and legaues
Charitable activities
Inveslmenls
Coronavirus support
255.264
68,374
323.638
137,030
11
10,553
351.062
138,574
84S
17,562
137.030
10.286
267
Total ineome
265.561
137.297
68.374
471.232
508,043
end¢tyre
Charitable aclivitses
286.477
140.529
86,974
513.920
493,347
Net loutgoing)fincoming
resources b•fore transfers
(20.9161
13.2321
118,5401
142,688}
14.696
Gloss transfers beNYeen funds
27.659
127.6591
Net in¢omel(expenditure) for th•
yearl
Net movement in funds
6.743
(3.232)
{46,1991
{42,6881
14.696
Fund balances al 1 September
2020
2.600.935
30.947
130,551
2,762.433 2.747.737
Fund balances at 31
Au9USt 2021
2.607.678
27.715
84.352 2.719,745 2.762,433
The slalernenl of financial activilies indudes all gains and losses reccgnised in the year.
All income and expenthture ¢Jerive from conb'nung actNities.
The statemenl of financial actiwlies also complies ￿1h the requirements for an income and expendilure a¢¢aunl
under the Companies Act 2006.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 AUGUST 2021
2021
2020
Not•s
Flxed •$$et$
Tangible assels
Current assets
OebtOTS
Cash at bank and in hand
10
2.765.137
2,766,701
11
61.253
255,297
83.445
291.717
316,550
375.162
Creditors: amounts falling due
within one year
13
(65.$431
152.7421
Nel Currenl assets
251.007
322.420
Total assets les5 current liabilitie$
3.016.144
3,089.121
Credltors: amount$ fallin9 du•
after mo¥e than one year
14
(296.3991
1326.688)
Net assets
2.719,745
2.762.433
Income funds
Reslricled lunds
Unrèstri
d fund
Oesignaled funds
General unreslri¢led fund5
Revakjalion reserye
15
84.352
130.551
16
27.715
1.057.678
1.550.000
30,947
1,050.935
1.550,000
2.635.393
2.631.882
2,719.745
2,762.433
The company is enlilled lo the exemption from the audil requirement contained in section 477 01 the Companies
Act 2006. for the yeai ended 31 August 2021. allhough an audit has been carr*d out urKler section 144 01 the
Charities Act 2011.
The directors ackntswledge their responsibilities lor complying ￿th the requirements of ihe Companies Act 2006
with fespecl to accounbng records and the preparab.on ol financial staiements.
The members have not required the company to oblain an audit of its finan¢ial slalements under the
requirements of the CompaniesAcl 2006. for the year in queslion in accordance with sect*on 476.
These financial staternenls have been prepared in accordan￿ thith Ihe provisions applicable to companies
subject to the small ¢ompanies regime.
The financia
sta
enls were approved by the Twslees on ...
D Waterman
Trustee
Company Re9istration No. 06S45357
10-

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2021
2021
2020
Notès
Cash Ilow$ from operating a¢tivitie$
Cash absorbed by operations
19
17.2391
127.9961
Investing activities
Pur¢hase of tangible fixed assels
Investment In￿Me receNed
11.5321
11
13,4141
845
Net cash used in investin9
acllvities
11.5211
12,5691
Flnancing activities
Repaymeni of bank loans
127.660)
125.029}
Net cash used in financing
a¢tivitles
127,6601
125.0291
Net decrease in eash and eash.
equivalents
136.4201
155.594)
Cash and Cash equivalents al beginning ol year
291.717
347,311
CJ5h and cash equivalents at end of yeav
255,297
291,717

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Accounting policies
Charlty Informatlon
E(Jgware Adath Yisroel Congregatton Limiied is a private Company l¢mited by guarantee ¢ncofporaled in
En9land and Wales. The registered orfKe is 265 Hale Lane. Edgware, Middlesex HA8 8NW.
1.1 Accounting convention
The financial statements have been p￿pared in accordance wilh the ¢harity's 9overning do¢ument, Ihe
Companie5 Act 2006 and "Accounting and Reporting by Charities.. Stalement ol Recommended Practice
applicable to ¢harities preparing their ateOLFnls In accordance %Mlh the Financial Reporting Slandard
applicable in the UK and Repvblic of Ireland {FRS 102)" las amended for accountin9 periods commencing
from 1 JanLJary 2016). The ¢hanty is a Pubkn"¢ Benefft Entity as defined by FRS 102.
The financial statements are pfepaied in sterling. vthich is the lunctional ¢Lwrency ol the charity. Monetary
amounts in these finanaal slalements are rourthd to the nearesl £.
The financial statements have been prepared under the historical cosl ¢onvention. modified lo include the
revalvalion of freehold propertE5 and lo include inveslment woperties and certain finar￿JaI instruments at
fair value. The prinapal accounlin9 pdicies adopted a￿ sel oul below.
1.2 Goin9 concern
Al the lime of approving Ihe ffinancial slalemenls. the tsuslees have a reasonable eXPe￿at￿n Ihal the
charrty has adequate resources to continue in operahonal existence for the foreseeable future. Thus the
trusiees continue to adopt Ihe going concem basi5 of a¢¢ounlin9 in p￿paring the financial statemenls
The outbreak of the COWD-19 during 2020 has presented the charity some thallenge5 regaiding
fundraising income. In addition. Ihe uncertainty surrounding Bfexit may also impact ihe UK econorny and
sources ol income for the charity. These risks are beyond the control of the charity and represent
uncertainly lo the income ol the charity in Ihe nexl 12 months and the valuation of ils assets. Howevei Ihe
charily has sufficient reserves lo cover tempoiary loss of Income and the Trustees have the ability to
exercise ¢onl¥ol ovef the charity's e¥pendilure. Based on this the Trustees believe that il ￿m21n$
appropriate to prepare the financial statements on a golng concern basis. The finanaal statements do nol
include any adjustments that woukl result from thi5 basis ol preparation being inappropnale.
1.3 Charltable fynd$
Vnrestricted lunds are available for use al Ihe dtstretion of the trustees in furtherance of thw"r charitable
objectives.
Restricted funds are subied lo specific ￿￿dItiOnS by donors as lo how they may te used. The purpose$
nd u5e5 of the restricted l￿d$ are set out in the notes to Ihe financial statements.
Endowmenl (unds a￿ $ubje¢l lo specific condilims by donors that the ca￿'tal musl be maintained by th¢
charity.
1.4 Income
Income is recognised when the charily 15 le9alty ents.ued lo il after any performance conditions have been
met, the amounls ¢an be measured rel￿bly. and rt is probable that income will be recelved.
Cash donations are recognised on receipt. Other donations are recognised once the charty has been
notified of the donaliort. urtless performan¢e conditions requi￿ delerral of the amount. Income tax
recoverable in relats'on lo dOna￿.0￿S re¢eived undei Gift Aid or deeds of covenant is recognised al the lime
ol the donabon.
12-

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Accounting polieles
(Continu•d)
Legacies are re￿gnIsed on receEpt or otheNKse if the charity has been notified of an impending
dislribubon. the amount is known, and receipl is expecled. If the amounl is nol knovm. Ihe legacy is treated
as a conlingenl assel.
Grants are re¢ogni5ed on receipt. unless performance or olher conditions require delerTal.
1.5 EXpendI￿re
Expenditu￿ is recognised once there is a legal w construckn've obtigalon to Iransler ecoTh)mic benefit lo a
third party, it is prOba￿e Ihal a Iransler of economic benefrts VKII be required in settlement. and the amount
ol the 0￿19atIOn can be measured reliably.
Expenditure is classified by acliwty. The costs of each activity are made up ol the lotal ol direct cosls and
shared costs. in¢ludin9 SUPPOrt costs involved in un¢1ertakn"ng ea¢h acts"vity. ￿"rect ¢osls attribulable to a
single activity are allocated directty to that actiwty shared costs which contribute to more than one activity
and support costs which are not attribL*lable to a single acbvity are apportioned bebveen those aclivilies on
a basis consislenl with the use ol resoufces. Cenlral staff cosis are allocated on Ihe basis of time spent.
and depreciation charges ale allocaled on the portion of the asset's use.
The ¢ost of renovab.ng the property ai 265 Ha￿ Lane Edgware has been capilalised.
1.6 Tangible fix•d a$s•ts
Tangible fixed assels are Initially measufed al cost and subsequently measured at C051 rK valuation, net ol
depreciation and any impairmenl losse$.
Depreciation is ¥ecognised so as to wrhte off the cost Qf Valuat￿ o18s5eiS less Iheir residual values over
their useful lives on the lollowin9 bases..
Land and buildirtgs
Fixlures, filbng$ & equipmenl
25% 5tMghl line
The gain or loss ariyng on the disposal of an assel is determined as the d[lIe￿nce be￿Ween the sale
proceeds and Ihe carrying value of the asset, and is recognised in the stalement ol financial aclivilie5.
1.7 lfflpairment ￿ rixed ass•ts
At each reporting end dale. the tharity reviews the ¢arrying amounts of ils tangible assets lo determine
vthether Ihefe is any indication Ihal Ihose asseis have sullered an impaimenl loss. If any su¢h indicalion
exists, Ihe Tecovefable amount of the assel is eslimaled in ordei to determine the extent of the impairment
los$ (if any).
1.8 Cash and ¢ash equivalents
Cash anil cash equivalenis Include cash In hand. depgsils held al call with banks. other short-term liquid
investments with original maturities of Ihree nwjnths or less. and bank overdrafts. Bank overdrafts are
shown wthin boirowngs in current lialy.litie5.
13

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2021
Aecountlllg policiès
(Contintsed)
1.9 Financial instruments
The charity has elected to ap￿Y the provisions of Seciion 11 '8asic Financial Instruments. and Section 12
'Other Financial Instruments Issues. ol FRS 102 to all of rts finantsal instruments.
Financial instruments are recognised in Ihe charily's bajance sheet when the chanty becomes party lo Ihe
nlraclual Pfowsion$ of the ￿$t￿Ment.
Financial assets and Iiabilshes are offset, with the nel 3mounis pfesenled in the financial slatements. when
there is a legalty enlorceable right to set off the recognised amounts and there ￿ an intention to settle on a
net basi5 Dr lo ieali5e the a55el and sewe the liability stmujtaneously.
Basic finahci•l •$$et$
Basic financial assets, whth include debtors and cash and bank balances. are initsalty measured at
Ifansa¢lion price includit)g Iransadion costs ano are subsequenly carried ai amortised cost using the
effeclive interest method unless the 3rran9ement constitutes a financing transaction, where the transaction
is measured al Ihe present value of the future receipts discounted at a market rale ol inle¥esl_ Financial
assets classified as receivable wilhtn one year are not amortised.
Ba$lc financlal liabilitles
Basic financjal liabilities, including creditors and bank loans are initialy fecowised at transaction PTice
nless the arrangement cmstitutes a financing Iransaclion. where the debt instrument is measured al the
pre5enl value of the future paymenls discounted al a market rate of intere51. Financial liabililies cla$5ified
as payable within one year are nol an￿rtIsed_
Debl instruments ale subsequently carried at amwbsed cost. using the effective interesl rale melhod.
Trade uedilors a￿ obligations lo pay for 9oods (K seNces that have been acquired in the ordinary course
ol operations from suppliers. Amounls payable are dassified as curnenl liabilib.es il payment is due wthin
one year or less. If not. they are presented as non-Gurrenl liabilities. Trade creditors ale recognised initially
al transaction price and subsequentty measured at am0￿.Sed cost using the effective interesl melhod.
Dere¢o9nlllon of linanclal Ilabilitles
Finanoal liabilities a￿ de￿C09n1Sed when the chafity's ¢ontraciual obligations expire or are dixhafged oi
cancelled.
1.10 Employee benefits
The cos1 of any unused holiday entstlement is recogThsed in the period in ￿lch the employee'5 $ervi¢es
are received.
Termination benefits a￿ reu)gnised immeth"ately as an expense when the d)arity is demonstrably
Committed to terminate the er￿lYment of an empfoyee or to provide terniination benefits.
Critieal accounting estimat•s and Audgements
In the applicalion of the charity's accounbrvJ rrt)h'¢ies. the Irustees are required lo make judgements.
eslimales and assumpb'ons about the carrying amount ol assets and liabilities that are nol Teadily apparent
from other sources. The ests"males and assooaled assumplions are based on historical experience and
other faclois that are considered lo be relevanl. Actual results may differ from these eslimate$_
The estimales and undertyin9 assumptions are rewe**d on an ongoing basis_ Revisions io accounting
esb"males are recognised in the period in Ihe eslimale FS revised where Ihe revision affects only Ihal
perir)d. or in Ihe period ol the fewsion and futuie period$ where the ievision affects both currenl and future
periods.
14_

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Donations and legacies
UnrestrSct Restricted
Total Unrestricled Restricted
Tolal
funds
fvnd5
fvnds
fvnd$
2021
2021
2021
2020
2020
2020
0onats.ons and gifts
255.264
6B.374
323.638
267.472
83.590
351.062
Charit•ble activities
2021
2020
Nursery income .
Grants
96.628
40.402
81.$83
56,991
137,030
138.574
Inve$tmenls
Unrestrlct Unrestricled
•d
funds
funds
2021
2020
Inte￿s1 receivable
11
845
15.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Charitable activities
Synagog
Nur$ery Restri¢ted
funds
Total
2021
Total
2020
Staff cost5
Depreciation and Impalm￿nI
Synagogue expenses
Nursery expenses
Resliicled fund ¢harilable expense
Bank interest
136.042
3,096
145.719
109.970
246,012
3.096
145.719
30.S59
76,977
9,937
272,454
2,713
150,540
28,881
24.634
12,565
30.559
76,977
9,937
284.857
140.529
86,914
512,300
491.787
Share of support cosls (see note 7)
1.620
1,620
1,560
286.477
140.529
86.914
513,920
493,347
EAYC is fortunate enough to have been the beneftoary of a securty grant aggregab'ng £53,122 from the
Community Securbty Trust. a registered ch*rty. to assisl in covering the ¢051s of secunng the synago9ue
piemises.
Support ¢o$ts
Support Governan¢
costs
e costs
2021
2020 Bas•s of allo¢ation
Audit fees
1.620
1.620
1.560 Govemance
1.620
1.620
1.560
Analysed beNveen
CharIta￿e aclivilies
1.620
1.620
1.560 Govemance
Trustees
None of Ihe Iru$lees lof any persons connected 4wth them) received any ￿MUneratIon during the yeai.
16.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
Employee$
The average monlNy number ol employees durin9 Ihe year was..
2021
Nymber
2020
Nymber
Synagogue and wetfare
Nursery
13
Tolal
16
20
Employment costs
202
2020
Wages and salaries
246,012
272,454
There were no employees who$e annual remuneration was n￿re than £60.000.
10 Tangible fixed assets
Vlxtur•$i
T•t•l
b¥ildin95
equipth•nt
Cost
At 1 Seplember 2020
Additions
2,761,597
76.414
1.532
2.838.011
1.532
Al 31 August 2021
2.761,597
77.946
2.839,543
Depreeiation and imp¥lrm*nt
At 1 September 2020
Dep￿cIab.0n charged in Ihe year
71.310
3.096
71,310
3.096
Al 31 August 2021
74,406
74,406
Carrylng amount
Al 31 Augu512021
2,761,597
3,540
2,765,137
Al 31 August 2020
2.761.597
5.104
2.766,701

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
11 Debtors
2021
2020
Amounts fallln9 due withln one year..
Trade debtors
other debtors
Prepayments and accrued income
15,820
40.611
4,822
37,293
41.296
4.856
61,253
83,445
12 Loans and overdrafts
2021
2020
Bank loans
324,OS9
351.719
Payable wlhin one year
Payable after one year
27.660
296,399
25,031
326,688
The bank loan is secured by a fixed charge over the charity's freehold PfOPWty.
13 Creditors: amounts falling due within one ytar
2021
2020
Notes
Bank loans
Other taxation and soual secunty
Trade crediltsrs
Accruals and delerred income
12
27.660
4.236
7.026
26,621
25,031
2,859
7,779
17.073
65.543
52.742
14 Creditors: amounts falllng du• aftey more than
one year
2021
2020
Notes
8ank loans
12
296,399
326.688
01 the al)ove balance. £215,453 {2020 £243,113) is repayable after more ihan five years.
18-

EDGWARE ADATH YISROEL CONGREGATIOM LIMITED
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO ThE FINANCIAL STATEMEKfs (COP￿I￿VE0
FOR THE YEAR ENDED 31 AVGUST 2021
IS R•$tVi¢W Iwwl$
31Au
BU1￿￿9 Funo ace¢X
T2edokah Fund
t4iOre aha ￿late￿apPe*
Rabbisfuhd for the neerty
Generaiand Baby G'mxh
Fun
34.157
12.203
(12.
5.V31)
13.6
19.93n
127.$591
17.41e
8.105
2S,523
41,767
7,783
6.658
28.027
7.783
11.975
116.wl
7.783
18.250
627$
325
7.450
230
119.0421
12.6351
13.rth31
seforT￿ 51epelrFu￿'.
BoardOlDE￿￿5
3.514
.7251
1.$69
3.49$
25.$86
8.674
2.397
13.7641
132,OWI
2,129
,199
9.231
13.S14
3.523
IS.LYy)I
17.7751
Youlh
12.926
J.527
109.191
83.591
I37.2￿)
(25.0311
130.551
65.374
186.9141
7,6591
84.352
It isihe Inten0￿ oTthefrustsestrotfvJrthin¢Jeffic4as b*•Ke theetd*e be tettyredto auedt poth cknryt￿enYjry yo*.

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
16 De$bgn#ted lund5
The income lunds ol the ¢harity include the followng designated knd$ whKh have been $el aside oul of
nrestricted funds by the Ifuslees for specific purposes..
Movement In funds
Balance •1
Incorniny R•s4Mw¢•s BalanG• at
1 Sept¢mb¢f resources
expettded 1 5epternb¢r
2010
2020
Movement In funds
Incomlng R•$owrces BalanG• *t
reso￿tte9
WApended 31 August
2021
EAYC
Nursery
43,030
154,048
{166.1311
30.947
137,297
{140.5291
27,715
43,030
154.048
{166.1311
30.947
137,297
1140,5291
27,715
-20-

EDGWARE ADATH YISROEL CONGREGATION LIMITED
IA COMPANY LIMITED BY GUARANTEE)
MOTES TO TME FINANCIAL STATEMENTS ICOlfflNUED)
FOR THE YEAR EMDEO 31 AUGiIST 2021
17 Analy51s of net assets b•*￿Tr
Total
e* luntts d
2021
frmds
2020
2021
2020
2020
2020
FL*id baL4nceS at 31 2￿11 ant￿tE$￿
Tary9￿e assets
CUrrenta$set￿lIrnbd*STr
Lon9term14lt¥ibes
176S.137
138940
9S.3991
2.765.137 2.7t6.701
2S1.Q07
160.922
(2%.3991 1326.6881
2.766.701
322.420
1326.6881
27.715
30.947
130.551
2.807,678
27.715
.352 2.719.745 1.600.935
30.947
130.551
2.762.433

EDGWARE ADATH YISROEL CONGREGATION LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2021
18 Related party transactions
There were no disc105able relaled party transactions durry the year12020- none}.
19 Cash 9enerated from operations
2021
2020
(Deficitllsurpus faf th¢ year
142.688)
14,696
Adiu$lmenls lor-.
Investrnenl income recognised in statement ol finar￿la1 aclivities
Depreriation and impairment of lan9ible fixed assets
18451
2.773
3.096
Movemènts in woiking capilal".
Decreasellincreasel in debtors
Incfeaselldecreasel in Cfedilors
22.192
10,172
128.119)
116,4411
Cash absorbed by operations
{7.2391
127.9961
20 Analysis of ¢h¥n9es in net (debtyf¥nd$
C•5h flows At 31 August
2021
S•pternlJ•r
Cash at bank and In hand
291.717
136,4201
255.297
Loans falling due wthin one year
Loans falling Ikje aftei MO￿ than one year
(25,031)
{326.688}
12,629}
30.289
127.6601
{296.3991
160.0021
18.7601
{68.762)
-22-