R￿iStrAtion number 06438680
Charity number 1124560
Cheshire Reform Congregation Limited
Company ]imited by guarantee
Dlrectors, report and unaudAted flnancffial statement$
for the year ended 31 March 2023

Cheshire Reform Congregatfion Limited
Company limited by guarantec
Company information
Directors
Deborah Ann Angel
Henry Robert Fox
Cathy S¢hÉndel Knowl&
Prof David Leno Balsaino
Mrs Hilary Estne Thoinas
Mr Moshe Fekete
Mrs Miriam Kletz
Mr Ulrich Stephane Bertrand Savary
David Rabin
Dr Tal Thomas Sadah
Mich¢ll¢-Ren¢e Br¢¢z¢
Jay Lauren Ormrod
Dr Laura Jane Rachel Cohen
Emily Sarah Ca
Dr Elliott Marc Cohen
Helen Lois Conway
Clementine Channah Hem]a
Simon Jacobs
Eric Roth
Reuben Leon Saffer
Richard Specterman
Secretary
Mr Henry Robert Fox
Company number
06438680
Charity number
1124560
Registered O￿lee
198 Altrincham Road
Manchester
M22 4RZ
Accountants
Downhan] Mayer Clarke & Co
41 Greek Street
Stockport
Cheshire
SK3 8AX
Bankcrs
CAF Ballk Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
ME194JQ

Cheshire Reform Congregation Limited
Company limited by guarantee
Contents
Page
Direetors, report
Accountants, report
Statement of FinAnciAI Activities
Balance sheet
Notes to the f]nancial statements
7-11

Cheshire Reform Congregation Litnited
Company limited by guarantse
DiTectors' Report
for the year ended 31 March 2023
The Directors prescDt their rcport and financial statements to the Members for the year ended 31
March 2023
Legal and Administrative Details
Cheshire Refomi Congregation Liinited is a charitable company {company number is 06438680).
The charitable coinpany is r¢gistered as a charity with the Charity Commission. charity number
1124560.
The registered office of the company is 198 Altrincham Road, Manchester, M22 4RZ.
Directors and Trustees
The Directors of the charitable company arc its Trust¢¢s for the purpose of charity law and arc
collectively refe￿d to as the Directors. The Dircctors who served during the yur w¢r¢:
Deborah Ann Angel
Henry Rob¢rt Fox {r¢signd as director I I Sq)tember 2022), Isecrelary)
Cathy Schindel Knowles {chair until I I September 20221
Prof David Leno Balsamo
Hilary Esme Thomas
Moshe Fekete (resigned 13 June 2023)
Miriam Kletz
U]rich Stephane Bertrand Savary {Hon. Treasurer) (rcsignd 13 Jun¢ 2023)
David Rabin (appointed I I S¢pt¢mb¢r 2022) (Chair until 13 June 2023)
Dr Tal Thomas Sadah {appointed I l (ktober 2022). {resigned 17 June 2023)
Michelle-Renee Breeze (appointed I I Septanber 20221
Jay Laur￿ Omirod {appointed 14 June 2022), {r&igned l August 2023)
Dr Laura Jane Rachel Cohen {8ppointed 5 April 20221
Emily Sarah Carp {resigned I I September 2022)
Dr Elliott Marc Cohen (resigned 31 May 2022)
HeleD Lois Conway (resigned 29 March 20231
Clementine Channah Heman (resigned I I September 20221
Simon Jacobs (resigned I I s￿leMb¢r 2022)
Eric Roth {r£signed I I September 2022}
Reuben Leon Saffer (resigned I I September 2022}
Richard Spectennan (resigned I I Scpt¢mkr 2022)
Post year end the following appointments were made..
Susan Eva Gottlieb Cohen (Hon Treasurer) (appointed 13 Jun¢ 2023)
14enry Robert Fox (apwinted 6 October 2023)
Governxnce and Internal Control
The company is administered by the Board of Directors which meets regularly to discuss strategy
and irnpl¢m¢nt policics.
The company is governed by its Memorandum and Articles of Association at incorporation on 27th
November 2(X)7, as amended on 20di June 2018 and on 8di December 2020, together with the Board
of Directors TEr￿S of Reference dated 20th June 2018.
Page I

Cheshire Reform Congregation Limited
Company limited by guarantee
Objeetives and Activities
Thc principal objective of the charitabl¢ company is to advance the Jewish religion by the provision
and maintenance of a synagogue for the purpose of public worship. marriages. burials and social
welfare, youth and other activitiw for it8 members and others and for such oth¢r charitable Purposes
as the Board shall detennine.
Th¢ Directors have given due regard to public benefit guidance published by the Charity
Commission.
In ordcr to achieve its objectives. the charitable company has the following strategies.
- The elnploytnent of a Rabbi.
The running of a religious school.
Holding services on the Sabbath, all religious holy days and to celebrate religious festivals.
- Educational and social ￿tIvitIeS to encourage friendships and promote a Jewish cxpcricnc¢.
Financial Review
Unrestricted reserves available for CUTr¢nt activiti¢s decreased during the year due to a non-cash
adjustment in respect of writing off fixed ass¢ts no longer in use. The charitable company had net
curreni assets at the balance sheet d&t¢ and free cash reserves of£235.000. the remaining cash bcing
ringfenced for Restricted Funds. The charitable cornpany is therefore able to continue in operation
and rneet its debts as they fall due. The Board of Dir¢¢tor$ meets on a regular basis and the fmancial
position is reviewed at these meetings.
The Dircctors, investment powers are governed by section 6 of the Articles of Association. The ￿lIcY
is to aim for saf¢ty comm¢nsurate wi(h immediate and planned spending rcquirunents. The Directors
continue to ￿anage the investments in conforniity with the policy and its Bye Laws. The Board has
agreed that to minimise risk surplus funds should be held on dcposit. AccordEnLly, such funds are
held as cash balances and not otherwise invested.
The Board of Directors ha8 Id¢Dtifi￿ major risks to which the charity is exposed. Procedur¢s have
been esiablished to enable regular review and assessment of the risk8. Consequently. the Directors
are Satisfi￿ that necessary steps have been tak¢n to l¢$sen and mitigate risk.
Statement of the Responsibilities
Company law requires the Direciors to prepare financial statctncnts for cach financial year which
give a tru¢ and fair vi¢w of the State of affairs of the charitable coinpany and of th¢ SUTplus or deficit
of thc charitablc cotnpany for that period. In preparing the financial statements the Directors a
requircd to:
select suitable accounting policies and apply thetn consistently;
make judgements and estimates which arc rcasonable and prudent.
state whether applicable accounting standard8 and statements OF recommended practice have
been followed. subject to any departures disclosed and explained in th¢ financial statements.
and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in operation.
The Directors are responsible for keeping proper accounting re¢ord$ whi¢h disclose with reasonable
accuracy at any time the financial position of the charitable company and ¢nabl¢ them to ensure that
the financial statements comply with the Companies Act 2(K)6. They are also responsible for the
safeguarding the assets of'the charitabl¢ company and taking reasonable steps for the prevention and
detection of fraud and other irregularities.
In so far as the Directors are aware..
Page 2

Cheshire Reform Congregation Limited
Company limlted by guarantee
the DirectoT3 have taken all the stcps that they ought to have taken to make themselves aware
of any relevant account infonnation and to establish the charitable company's accountants are
aware of that infomiation.
Small Company Exemptlon$
These financial statements have been pTep￿ in accordanrx with the provisions applicable to
companies subject lo the small companies, regime.
This report was approved by the Directors on . ITr 2C>'L3
Dr Laura Cohen Chair
Suvdn Cohen
Direetor
Page 3

Cheshire Reform Congregation Limited
Comp#Dy limited by guarantee
Accountants, report to the Board of Directors on the
unaudited finAn¢lal statements of Cheshire Reform Congregation Limited
In accordan¢¢ with the engagement letter and in order to 8S$lSt you to fulfil your duties under th¢ Companies
Act 2006, we have cotnpiled the financial statctnents of the company which comprise Statement of Finaneial
Activities. th¢ Balance Sheet and ihe related notcs from th¢ accounting records and infonnation and explanations
you have given to us.
This report is made to the company's board of directors in accordance with the ternis of our engagement. Our
work has been undertaken so that we mighi compile the financial statements that we have been engaged to
compile. report to the company's board of directors thai we have done so and state those Tnatters that we have
agreed to state to them in this r¢port and for no other purpose. To the full¢$t extent permitted by law. we do not
accept or assume responsibility to anyone other than the coinpany and the company's board of directors, as a
body, for our Work or for this report.
We have carried out this engagement in accordanee with technical guidance issued by the Institute of Chartered
Accountants in England & Wales and have compli¢d with the ethical guidance laid down by the Institute r¢lating
to Membe￿ undertaking the compilation of financial statementg.
You have acknowledged on the balance sheet for the year ended 31 March 2023 your duty to ensure that the
company has kept proper aceounting records and to prepare fiT]an¢ial State￿entS that give a true and fair view
under the Companics A¢t 2006. You consider that the company is cxunpt from the Statutory requirement for an
audit for the ycar.
We have not been instructed to catry out an audit of the financial statements. For this reason. we have not
verified the accuracy or completcn¢ss of th¢ accounting records or inforniation and explanations you hav¢ giv¢n
to us and we do not, therefore, express any opinion on the financial stat¢m¢nts.
DoivnhatD Mayer Clarke & Co
Reporting Accountant$ #nd
Registered Auditor
41 Greek Street
Stoekport
Cheshire
SK3 8AX
lo {1,￿71.
Page 4

Cheshire Reform Congregation Limited
Company limited by guarantee
Statement of Financial Actiwties
for the year ended 31 MaT¢h 2023
General Restrieted
Fund
Funds
Total
2023
Total
2022
Notes
Incoming Resources
Subscriptions including Gift Aid
Donations and Memorial Offerings
Bank Interest
Other Incoming Resources
298,301
22,584
1.856
58,767
44,821
16,594
343,122
39,178
1.856
68,523
308,960
20,153
87
27,922
9,756
Total Incoming Resourres
381,508
71,171
452,679
357,122
Resources Expended
Staff costs- Rabbi, Office & Caretakers
Education and Youth
Insurdnces
Heat, Light and Water
Repairs, Renewals and Maintenance
Shofar Synagogue Magazine
Festivals
Ad￿1n & IT
Professional Fees
MRJ Affiliation
Bank chargcs
Miscellaneous Expenses
Depreciation on Fixtures and Fittings
Depreciation on BuildiDg
Loss on fixed assets
Costs rcgarding r¢strict¢d funds
166,637
8,909
6.267
27,412
(19,078)
3,912
8,852
32,807
4,721
31,699
2,915
6,023
9,020
39,460
34.076
166,637
8,909
6,267
27,412
26.305
3,912
8,852
32,807
4,721
31,699
2,915
6,023
9,020
39,460
34,076
62,468
172,981
11,961
5,178
12,796
27,818
4,492
1,147
16,928
4,455
27,860
2.671
1.054
7.600
39,460
62,468
37.626
Total Resources Expended
363,633
62,468 426,101
374,027
Net
Incoming Resources for the year
17,875
8,703
26,578
(16.905)
Net movement in Funds
17,875
8,703
26,578
{16,905)
Fund Balances as at l April 2022
1,644.037
364,170 2,008,207
2.025,112
Fund Balances carried forward at
31 Maryh 2023
1,661,912 372,873 2,034,785
2,008,207
Page 5

Cheshire Reforn) Congregation LimAted
Company limited by guxrantee
Balance Sheet
as at 31 Mareh 2023
2023
2022
Notes
Fixed assets
Tangible assets
Cemetery plot8 (Restricted)
1,430,544
87,750
1,509,691
78,9(K>
1,518,294
1,588,591
Current asset5
Dcbtors
Cash at bank and in hand
31,740
456,705
476.812
587,983
488,445
Credltors: amounts falling
due within one year
{71,492}
168,8291
Net current assets
516,491
419.616
Total assets less current
liabilities
2.034,785
2,008,207
Net assets
2.034,785
2,008,207
Reserves
Restricted funds
General funds
io
372,873
1,661.912
364,170
1,644,037
2,034.785
2.008,207
For the financtal year in question the company was entitled to exemption under section 477 of the Companies
Act 2006 relating to sm811 companies.
No members have required the comp2ny to obtain an audit of ils ac¢ount$ for the year in qu¢slion in accordance
with section 476 of the Companies Act 2006.
Th¢ dircctors acknowledge their responsibility for complying with the requirements of the Act with respect to
a￿u￿tIng rwords and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companics subject to the
small companies, regime.
Dr L4llra Cohen
LbiLL&b
Chair
Date:
17.11.13
Registration number 06438680
The notes on pgges 6 to li foTtn integr¥l part of these fthanci#l stateJnent5
Page 6

Cheshire Reform Congregation Limited
Company limited by guarantee
Tr4otes to the financial statements
for the year ended 31 March 2023
Aeeounting ptslÈcies
1.1. Accounting eonvention
Thes¢ financial statements have bc¢n prepared in compliance with FRS 102, The Financial Reporting
Standard applicable in the UK and th¢ Republic of Ir¢land', the Statcjncnt of Recommended Practice
applicabl¢ to charities preparing th¢ir accounts in awordanc¢ witl) the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) {Charities SORP {FRS 102)) and the Chtiriti¢8
Act 2011 and Companies Act 2006
1.2. Basis of Preparation
The f]nancial stat¢Tncnts hav¢ be¢n prepared on the historical co$t ba8]8 as modified by the revaluation
of certain ftnancial a&8ets and liabilitieg measured at fair value through incoin¢ or expenditure.
IJ. Going ConceTn
Ther¢ are no material unc¢rtaintÉ¢s about th¢ charity's ability to continue.
Fund accounting
The Charity'5 funds consist of four Restricted Funds and the Unrestricted Funds. The Restricted FuDds
are income funds which can only be applied for charitable purposes specified by the donor. The
Unrestricted Funds are available for use at the discretion of the directors and in furtheranc¢ of the
Charity's objects and funds may be designated for a specific putP05e if deemed approprKate.
1.5. Incoming resource5
All incoming resources are included in the SOFA when the Charity is entitled to th¢ incom¢ and thc
directors are virtually certain they will receive the r￿ourceS and the amount can bc quantificd with
reasonable accuracy. in which they are receivable. No donations or incoin¢ are recognised until there is
reasonable certainty that it will bc rw¢iv¢d. Tax rccovcrablc on income received is recognised in the
same period that its associated income is recognised.
1.6. Expenditure
Expenditure is recorded on an accruals basis as a liability is incurred. VAT is included with the item of
expense to which it relates because it camiot be recovered.
Governanc¢ costs arc those costs associat¢d with m¢¢ting ¢onstitutiollal and ststutory requirements and
include the independent examiiier's fee and cost linkcd to th¢ stratcgic Inanagejnent of the charity- These
costs are included ID Prof¢ssional F¢¢s.
1.7. Costs
Costs are allocated to categories on a basis which is intended to reflect the u8¢ of the resource.
1.8. Debtors
Other debtors Bre recognised at th¢ s¢ttl¢mcnt amount due.
Page 7

Cheshire Reform Congregatlon Limited
Company limited by guarantee
Notes to the financial 5tstement5
for the yeAr ended 31 Mareh 2023
1.9. Cash at bank and in hand
Cash At bank and in hand includes cash and any short tcrni highly liquid investhients with a maturity
date of less than three months from the date of opening the account.
1.10. Creditors
Creditors are recognised wherever there is a present obligation resulting from a past event that will
probably result in a transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably.
1.11. Detlned Contrlbutlon Plans
Contributions to a defined contribution plan are recognised as an expensc in the period to which the
related service is provided.
1.12. Tangible fixed assets and depreciation
Depreciation is providcd at rates calculated io write off the cost less residual value of each asset over its
expected useful life, as follows..
Land and buildings
Fixtures. fittings
and equipment
Strdight line over 50 yeaTS
5 /p20 % Straight Line
Operatfing proflt
2023
2022
Operating profit is stated After ch2rging.'
Dq)reciation and other amounts written off tangible assets
Depreciation - land and buildings - restrictcd
Loss on disposal fixed assets
9,020
39,460
34,076
7.600
39,460
Employees
Number of employees
The average monthly numbers of employees
{Including the directors} during the year were..
2023
Number
23
2022
Number
22
Employment costs
2023
2022
Wages and sa12rie8
Social swurity cosls
Pension costs
148,779
9,864
8,391
166,426
10,047
8.469
167,034
184,942
During the year one employee earned £60,000 per annuTn or more.
Page 8

Cheshire Reform Congregatlon Limited
Company limited by guarantee
Notss to the f￿anCIal statements
for the year ended 31 March 2023
Direetors, remuneration
The Direetors received no remuneration.
Pension costs
Contributions were made for th¢ highest paid employee totalling £6.720 (2022- £6.720).
Tangible fixed assets
Land and Fixthre
buildings fittings and
freehold equipment
Total
Cost
At l April 2022
Additions
Disposals
1,973,007
247.085
2,220,092
8,159
8,159
(160,774) (160,7741
At 31 March 2023
1.973,007
94,470 2,067,477
Depreciation
At l April 2021
Charge lor the year
On disposal
534,865
39,460
175.536
710,401
9,020
47,060
(121,948) (121,948}
At 31 March 2023
574,325
62,608
636,933
Net book values
At 31 March 2023
1,398,682
31,862
1,430544
At 31 March 2022
1.438,142
71,549
1.509,691
Cemetery- Mill Lan4 Cheadle
Cemetery
plots
Total
Plots at Cost
At 31 March 2022
78,900
78,900
Movement in year
8,850
Net book values
At 31 March 2023
87.750
78,900
All the above assets are held in a Restricted Fund (Burial Fund).
Page 9

Cheshire Reform ConEregation Limlted
Company limited by guarantee
Notes to the financial statements
for the year ended 31 Mareh 2023
. continued
Debtor5
2023
2022
Incoine tax recoverable
Prepayments and accrued in¢otn¢
Other debtors
13.915
54.256
43.OlX)
12.804
18.936
111,171
31,740
Of the debtors, £48,572 is in respect of Restricted Funds.
Credltors: amounts falling due
within one year
2023
2022
Trade Creditors
Building and maint¢nanc¢ provision
Acctuals and provisions
Social security costs
9,669
3,234
60,062
2,000
3,533
58278
3,545
71,492
68,829
Of the Creditors, £5,¢XJO is in respect of Restricted Funds
Page 10

Cheshire Reform Congregation Limited
Company limited by guarsntee
Note5 to the financial statements
for the year ended 31 March 2023
¢ontinued
io.
Restrieted funds
2023
2022
Burial Scheme Ftsnd
As at l April 2022
Movement in year
316,393
10.559
300,471
15.922
326,952
316.393
Fund 65
As at l April 2022
Movement in year
29,577
(4,878)
22,862
6,715
24,699
29,577
Kol Nidrei Appeal Fund
As at l April 2022
Movement during th¢ ycar
(2.606)
5.604
(2,606)
(4,850)
2,998
(2,606)
Dr Madeilne Makin Memorial Education Fund
As at l April 2022
Movement during the year
20.805
(2,581)
20,802
18.224
20,805
Total as at 31 Mareh 2023
372.873
364,169
As at 31 March 2023. £241,550 of the Cash balance shown on page 6 was held in reSp￿t of restricted
funds.
ii.
Company limited by guarantee
Cheshire Refonn Congregation Limited is a company limited by LFuarantee, incorporatcd under the
Companie8 Act 2006.
Under paragraph 7 of the Company's Mejnorandum of Association every member of the Company
undertakes to contribute such aTnounts as Inay be Tequired (not exceeding £1 I to the assets of the
Company if it should be wound up while he is a member or within one year afier he ceased to be a
member, for payment of the Company's debts and liabilities contracted before he ce8seg to be a manber,
and of costs, charges and expenses of winding up, and for the adjustment of the rights of the
contributors among themselvaq.
Page 11