2020-08-31-accounts

Trustees		Mr A Goodman
		Mrs L Engler
		MrA J Hyams
		Mrs SBernstein
		Mr DJ Cowen
		Mr G RAMatz
		Mr R Moryoussef
		Miss F M Hymen
		Mr A R Kingsley
		Mr M L Kuhillow
		Mr 8SVerby
		Mr Philip Goldstone		(Appointed	16January
				2020)
		Mrs Sarah Isaacs		(Appointed	16January
				2020)
Charity number		1124507
Company	number	06525914
Registered	office	The Fire
		Bowdon
		Altrincham
		Cheshire
		WA14 2TE
Auditor		Topping Partnership	(Accountants)	Limited
		Incom House
		Waterside
		Trafford Park
		Manchester
		M17 1WD
Bankers		Barclays Bank pic
		Mosley Street
		Manchester
		M60 2AU
Solicitors		Kuit Steinart Levy
		3St Mary's Parsonage
		Manchester
		M3 2RD

		Page
Trustees report		1-3
Statement ofTrustees	responsibilities
Independent auditor's	report	5-7
Statement offinancial	activities
Balance sheet
Statement ofcash flows		10
Notes to the financial	statements	11 - 24

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2020	2020	2020	2019	2019	2019
~hf			Notes	6	8	8	6		8
Donations and	legacies		3	447,027	19,974	467,001	381,304	27,251	408,555
Charitable activities			4	66,502		66,502	49,944		49,944
Other trading activities			5	53,942		53,942	57,562		57,562
Investments			6	1,447		1,447	1,983		1,983
Total income				568,918	19,974	588,892	490,793	27,251	518,044
~Ex ~ndiufo
Charitable activities			7	537,718	19,265	556,983	568,409	30,169	598,578
Net gains/(losses)		on
investments							2,100		2,100
Net incoming/(outgoing)
resources				31,200	709	31,909	(75,516)	(2,918)	(78,434)
Other recognised		gains	and	losses
Revaluation of	tangible
fixed assets				246		246	(2,205)		(2,205)
Net movement	in	funds		31,446	709	32,155	(77,721)	(2,918)	(80,639)
Fund balances	at 1
September 2019				4,158,188	9,114	4,167,302	4,235,909	12,031	4,247,940
Fund balances	at	31
August 2020				4,189,634	9,823	4,199,457	4,158,188	9,113	4,167,301

					2020	2019
				Notes	5	6
Fixed assets
Tangible assets				12	4,609,470	4,627,634
Investments				13	34,284	34,038
					4,643,754	4,661,672
Current assets
Debtors				14	78,788	66,931
Cash at bank snd	in	hand			148,841	7,958
					227,629	74,889
Creditors: amounts		falling due within
one year				16	(158,285)	(101,972)
Net current assets/(liabilities)					69,344	(27,083)
Total assets less	current liabilities				4,713,098	4,634,589
Creditors: amounts		falling due after
more than one year				17	(513,641)	(467,288)
Net assets					4,199,457	4,167,301
Income funds
Restricted funds				18	9,823	9,113
Unrestricted funds
Designated funds					574,264	514,437
General unrestricted		funds			3,598,082	3,626,709
Revaluation reserve					17,288	17,042
					4,189,634	4,158,188
					4,199,457	4,167,301
The financial statements			were approved	by the Trustees	on ..crabJet%.go~)

					2020		2019
				Notes		6	f.
Cash flows from operating		activities
Cash generated from/(absorbed			by)	23
operations						115,688		(28,461)
Investing activities
Purchase oftangible fixed assets					(18,462)		(18,011)
Proceeds on disposal of investments							17,999
Interest received					1,447		1,983
Net cash (used in)/generated			from
investing activities						(17,015)		1,971
Financing activities
Proceeds ofnew bank loans					50,000
Repayment ofbank loans					(7,790)		(19,611)
Net cash generated from/(used			in)
financing activities						42,210		(19,611)
Net increase/(decrease) in	cash and			cash
equivalents						140,883		(46,101)
Cash and cash equivalents	at	beginning		ofyear		7,958		54,059
Cash and cash equivalents		at	end of	year		148,841		7,958

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2020	2020	2020	2019	2019	2019
		E	E	E	E	E	E
Donations	and gifts	97,733	19,974	117,707	41,487	27,251	68,738
Grants receivable		3,818		3,818	4,415		4,415
Membership	fees	272,938		272,938	274,370		274,370
Gift Aid		72,538		72,538	61,032		61,032
		447,027	19,974	467,001	381,304	27,251	408,555

Charitable	Charitable
Income	Income
2020	2019
E	E
500
66,002	49,944
66,502	49,944

Unrestricted	Unrestricted
funds	funds
2020	2019
E	E
53,942	57,562

Unrestricted	Unrestricted
funds	funds
2020	2019
F	5
1,447	1,830
	153
1,447	1,983

			Charitable	Charitable
			Expenditure	Expenditure
			2020	2019
			f	f
Staff Costs			204,721	240,531
Depreciation and impairment			36,627	33,596
Rates &water			3,751	2,105
Light &heat			14,374	13,378
Repairs &maintenance			39,613	62,639
Insurance			7,755	8,429
Laundry &cleaning			13,726	18,621
Motor vehicle expenses				51
Sefer Torah			22,500
Travel &subsistence			18,917	1,949
AfFiliation fees			3,863	3,497
Telephone			3,516	3,463
Printing, postage	&stationery		13,706	14,187
Burial expenses			37,755	36,297
Security			10,997	13,839
Rabbi expenses			8,346	7,163
Youth Rabbi expenses			9,345	5,503
Miscellaneous Event		costs	4,258	3,318
Youth Events			4,845	7,412
Other charitable	expenditure		92,859	117,109
			551,474	593,087
Share ofgovernance		costs (see note 8)	5,509	5,491
			556,983	598,578
Analysis by fund
Unrestricted funds			537,718	568,409
Restricted funds			19,265	30,169
			556,983	598,578

8	Supportcosts	Supportcosts
			SupportGovernance		2020	Support	Governance	2019
			costs	costs		costs	costs
				8	E	E	F
	Audit fees			5,509	5,509		5,491	5,491
				5,509	5,509		5,491	5,491
	Analysed	between
	Charitable	activities		5,509	5,509		5,491	5,491

The average	monthly number ofemployees during	the year was:
		2020	2019
		Number	Number
Rabbis
Chazan
Caretaker
Oifice staff
Educational	staff
Employment	costs	2020 8	2018f
Wages and	salaries	193,818	212,932
Social security costs		732	18,395
Other pension costs		10,171	9,204
		204,721	240,531

Total	Unrestricted
	funds
2020	2019
6
	2,100

Tangible fix	ed assets
			Freehold land	Fixtures and	Equipment	Total
			and bugdlngs	fittings
			6
Cost
At 1 September 2019			4,824,505	47,639	19,882	4,892,026
Additions				18,462		18,462
At 31August	2020		4,824,505	66,101	19,882	4,910,488
Depreciation	and impairment
At 1 September 2019			216,980	33,074	14,337	264,391
Depreciation	charged	in the year	27,088	8,151	1,388	36,627
At 31August	2020		244,068	41,225	15,725	301,018
Carrying amount
At 31August	2020		4,580,437	24,876	4,157	4,609,470
At 31August	2019		4,607,524	14,565	5,545	4,627,634

Fixed asset investments
	Listed
	investments
Cost or valuation
At 1 September 2019	34,038
Valuation changes	246
At 31August 2020	34,284
Carrying amount
At 31August 2020	34,284
At 31August 2019	34,038

14	Debtom
					2020	2019
	Amounts	falling		due within one year:	6	6
	Trade debtors				21,462	5,059
	Other debtors				35,000	44,667
	Prepayments		and	accrued income	22,326	17,205
					78,788	66,931
15	Loans and overdrafts
					2020	2019
					6	6
	Bank loans				529,111	486,901
	Payable	within	one year		15,470	19,613
	Payable	after	one	year	513,641	467,288
	Amounts	included		above which fall due after five years:
	Payable	by instalments			380,473	388,488

Creditors: am	ounts	falling due within one year
				2020	2019
			Notes	E
Bank loans			15	15,470	19,613
Other taxation	and social security			4,882	4,669
Trade creditors				92,758	26,274
Other creditors				661	4,393
Accruals and deferred		income		44,514	47,023
				158,285	101,972

Credi	tors: amounts falling due after	more than one year
			2020	2019
		Notes	E	E
Bank	loans	15	513,641	467,288

		Movement	in funds		Movement	in funds
	Balance at	Incoming	Resources	Balance at	Incoming	Resoumes	Balance at
	1 September	resources	expended	1September	msources	expended	31August
	2018			2019			2020
	6	6		6
Charities
Fund	3,406	23,371	(26,226)	551	17,226	(16,750)	1,027
Tzedakah
Fund	1,155	3,880	(3,537)	1,498	2,748	(2,515)	1,731
Youth Activity
Fund	7,470		(406)	7,065			7,065
	12,031	27,251	(30,169)	9,114	19,974	(19,265)	9,823

20	Analysis ofnet assets	between funds
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds		Funds	Funds
		2020	2020	2020	2019	2019	2019
		F	E	E	E	F	F
	Fund balances at 31
	August 2020 are
	represented by:
	Tangible assets	4,609,470		4,609,470	4,627,634		4,627,634
	Investments	34,284		34,284	34,038		34,038
	Current assetsl
	(liabilities)	59,521	9,823	69,344	(36,196)	9,113	(27,083)
	Long term liabilities	(513,641)		(513,641)	(467,288)		(467,288)
		4,189,634	9,823	4,199,457	4,158,188	9,113	4,167,301

	2020	2019
	E	E
Within one year	2,199	1,521
Between two and five years	7,276	5,705
	9,475	7,226

23	Cash generated from	operations				2020	2019
						6	8
	Surplus/(deficit) for the	year				31,909	(78,434)
	Adjustments for:
	Investment income recognised in		statement	offinancial	activities	(1,447)	(1,983)
	Gain on disposal of investments						(2,100)
	Depreciation and impairment oftangible fixed assets					36,627	33,596
	Movements in working	capital:
	(Increase)/decrease in	debtors				(11,857)	24,452
	Increase/(decrease) in	creditors				60,456	(3,992)
	Cash generated from/(absorbed		by) operations			115,688	(28,461)
24	Analysis ofchanges	in net (debt)/funds
					At 1 September	Cash flows	At 31August
					2010		2020
					8		5
	Cash at bank and in hand				7,958	140,883	148,841
	Loans falling due within	one year			(19,613)	4,143	(15,470)
	Loans falling due after	more than	one year		(467,288)	(46,353)	(513,641)
					(478,943)	98,673	(380,270)