Registration number 06438680 Charity number 1124560 Cheshire Reform Congregation Limited Company limited by guarantee Directors, report and unaudited fmancial statements for the year ended 31 March 2024 Cheshire Reform Congregation Limited Company limited by guarantee Company information Directors Deborah Ann Angel (Vice Chair) Prof David Leno Balsamo Michelle-Renee Breeze Dr Laura Jane Rachel Cohen (Chair) Susan Cohen (Honorary Treasurer) Henry Robert Fox Miriam Kletz Cathy Schindel Knowles Francine Mitchell David Rabin Christine Kathleen Swerling Mrs Hilary Esme Thomas Secretary Henry Robert Fox Company number 06438680 Charity number 1124560 Registered office 198 Altrincham Road Manchester M22 4RZ Accountants Downham Mayer Clarke & Co 41 Gr¢¢k Street Stockport Cheshire SK3 8AX Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME194JQ Cheshire Reform Congregation Limited Company limited by guarantee Colltents Page Directors, report Examiner's report Statcmcnt of Financial Activities Balance sheet Notes to the financial statements 7-12 Cheshire Reform Congregation Limited Company limited by guarantee Directors, Report for the year ended 31 March 2024 The Directors present their report and financial statements to the M¢mbers for the year ended 31 March 2024 Legal and Administrative Details Cheshir¢ Reform Congregation Limited is a charitable company (company number is 06438680). The charitable company is registered as a charity with the Charity Commission, charity number 1124560. The registered ofFic¢ of the company is 198 Altrincham Road, Manchester, M22 4RZ. Directors and Trustees The Directors of the charitable company are its Trustees for the purpose of charity law and are collectively referred to as the Directors. The Directors who served during the y¢ar were: Deborah Ann Ang¢1 Prof David Leno Balsamo Michelle-Renee Breeze Dr Laura Jane Rachel Cohen (Chair from 13 June 2023) Susan Eva Gottlieb Cohen (Hon Treasurer) (appointed 13 June 2023) Moshe Fekete (resigned 13 June 2023) Henry Robert Fox (appointed as a director 6 October 2023), (secretary) Miriam Kletz Cathy Schindel Knowles Francine Mitchell (appointed 12 December 2023) Jay Lauren Ormrod (resigned l August 2023) David Rabin (Chair until 13 Jun¢ 2023) Dr Tal Thomas Sadeh (resigned 17 June 2023) Ulrich Stephane Bertrand Savary (Hon. Treasurer) (resigned 13 June 2023) Christine Kathleen Swerling (appointed 12 December 2023) Hilary Esmc Thon]as Governance and Internal Control The company is administered by the Board of Dlrectors which meets regularly to discuss strategy and implement policies. The company is governed by its Memorandum and Articles of Association at incorporation on 27th November 2007, as amended on 20th June 2018 and on 8th December 2020, together with th¢ Board of Directors Terms of Reference dated 20th June 2018. Objectives and Aetivities The principal objective of the charitable company is to advance the Jewish religion by the provision and maintenance of a synagogue for the pur￿)se of public worship, marriages, burials and social welfare, youth and other activities for its members and others and for suth other charitable purpos¢s as th¢ Board shall determine. The Directors have given due regard to public benefit guidance publish￿ by the Charity Commission. Page I Cheshire Reform Congregation Limited Company limited by guarantee In order to achieve its objectives, the charitable company has the following strategies. - The employment of a Rabbi. - The running of a religious school. Holding servi￿5 on the Sabbath, all religious holy days and to c¢lebrate religious festivals. - Educalional and social activities to encourage friendships and promote a Jewish experience. Financial Review Unrestricted reserves available for current activities decreas￿ during the year due to a non-cash adjustment in respect of writing off fixed assets no longer in use. The charÈtabl¢ company had net current assets at the balance sheet date and free cash reserves of £235,000, the remaining cash being ringfenced for Restricted Funds. Th¢ charitable company is therefore able to continue in operation and meet its debts as they fall duc. The Board of Directors meets on a regular basis and the f￿anciaL position is reviewed at these meetings. The Directors, investment powers are govern¢d by section 6 of the Articles of Association. The policy is to aim for safety commensurate with immedtate and planned spending requirements. The Directors ontinue to manage the investments in conforniity with the policy and its Bye Laws. The Board has agreed that to minimise risk suo)lus funds should be held on deposit. Accordingly, such funds are held as cash balances and not otherwise invested. The Board of Directors has identificd major risks to which the charity is exposed. Procedures have been established to enable regular review and assessment of th¢ risks. Consequently, the Dir¢¢tors are satisfied that necessary steps bave been taken to lessen and mitigate risk. Statement of the Responsibillties Company law requires th¢ Dircctors to pr￿are financial statements for each f￿anciaL year which give a trne and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing the f￿ancial statements the Directors are required to= select suitable accounting policies and apply them consistcntly. make judgements and estimates which are reasonable and prudent. stat¢ whether applicable accounting Standards and statements of recommended practice have been followed, subject to any departur¢s disclosed and explained in the financial ststements" prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in operation. The Directors are responsible for keq)ing proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with th¢ Companies Act 2006. They are also responsible for the safeguarding the assets of the charitable company and taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Directors are aware: the Directors bave taken all the steps 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. Page 2 Cheshire Reform Congregation Limited Company limited by guarantee Small Company Exemptions These financial statements have been prepared in acwrdanc¢ with the provisions applicable to companies subjcct to the small companies, regllne. This report Ivas approved by the Directors on Dr Laura Cohen Chair Susan Cohen Director Page 3 Cheshire Reform Congregation Limited Company limited by guarantee Exffjiminl'r's Ri'poi't to the TriisteL's on the unaudited f￿anCIal statements of Cheshire Reform Congregation Limited I repon oli the iliarity Iruslees 011 iiiy exaiiiiiiation of tl)¢ accouiils of Ilie Conipaiiy for Ilie year ended 31 March 20?4. Responsibilities ancl basis of report As the chc1rit)' 5 trLlSlees of the Cotnpaiiy laiid L?180 its dii-ectors for tlie PLirpose5 Qf COlllP¢?ii), laii.) )'oii al-e resi)onsiblL f()r tlie pi-epari1lioii of Ilie aLLouiIIs 111 (ILLOI-dclllLe willi Ilie i-LciuireinLiils ol" tlie Qoiiipaiiies ALt 2006 {'tlie ?006 Act,). Havin&F sattsfied inyself Iliat Ilie accoiints of Ilie Coiiipany are nol i'eqiiii'ed to be audiied under l)art 16 of Ihe 2006 Act and al-e eligible for iiidepeiideiit eNainination. I repoi't iii I'especl of iiii, e.Kainiii4ltioii ot. )ioui' cliarity's aLcouiils as can-ied oul uiider Ilie CliariliLs Act •0 I I, s. 145 ('11)i 201 l Aot. l. In Lal'l-N'iiigT out In), Lxaimiiiatioii I have followed the Direclions Lyiveii by the Cliarity Coiiiinission iiiidei- s. 145{5) (b) of the 201 l Act. Independent eTllmiller's statement Siiice the Coiiii)aiiv's gl-oss incoiiie exceeded .£2 $0,000 voiir eNaiiiinci' 11i118t bc Ic iiieiiiber ot" 1¢ body l isted in s. 145 of tlie ?() I l Act. l Loiifiiiii tliat I (1111 qLII( litied to uiiden1¢ ke Ilie ex1L 1111111c lioii beLaiise I ain ineniber of tlie Iiisiilule of Chi( rterec4 Accountaiils iii Eii&,l