Registration number 06438680
Charity number 1124560
Cheshire Reform Congregation Limited
Company limited by guarantee
Directors, report and unaudited financial statements
for the year ended 31 March 2025

Cheshire Reform Congregation Limited
Company limited by guarantee
Company information
Directors
Deborali Ann Angel
Prof David Leno Bal5￿￿0 (Vice Chair)
Dr Laura Jane Rachel Cohen (Chair)
Susan Colien (Honorary Treasurer)
Henry Robert Fox
Miriam Kletz
Catliy Schindel Knowles
Reuben Saffer
Secretary
Henry Robert Fox
Compa]iy number
06438680
Charity iiumber
1124560
Registered office
198 Altrinchain Road
Maiichester
M22 4RZ
Independent examiner
Andrew Bland FCA
41 Greek Street
Stockport
Clieshire
SK3 8AX
Bankers
CAF Bank Ltd
25 Kiiigs Hill Avenue
Kiiigs Hill
West Malling
ME19 4JQ

Cheshire Reform Congregation Limited
Company limited by guarantee
Contents
Page
Directors, report
Independent examiner's report
Statement of Financial Activities
Balance sheet
Notes to the financial statements
7-12

Cheshire Reform Congregation Limited
Company limited by guarantee
Direetors, Report
for the year ended 31 March 2025
The Directors present their report and financial stateillents to the Members for the year ended 31
March 2025
Legal and Administrative Details
Cheshire Refonn Congregation Liinited is a charitable company (company nuinber is 06438680).
The charitable coinpaiiy is registered as a charity with the Charity Cominission, cliarity number
1124560.
The registered office of tlie company is 198 Altrinchajn Road, Manchester, M22 4RZ.
Directors and Trustees
The Directors of the charitable compaiiy are its Trustees for tlie purpose of cliarity law and are
collectively referred to as tlie Directors. The Directors wlio served during the year were:
Deborah Ann Angel
Prof David Leno Balsa]no
Michelle-Reiiee Breeze (resigned 9 October 2024)
Dr Laura Jane Rachel Cohen (Chair)
Susan Eva Gottlieb Cohen (Hon Treasurer)
Helen Conway (appointed 4 July 2024. resigned 20 May 2025)
Henry Robert Fox
Miriam Kletz
Catliy Schindel Knowles
Francine Mitchell (resigned 12 NoveiTLber 2024)
David Rabin (resigned 12 June 2025)
Reubeii Saffer (appointed 29 December 2024)
Christine Kathleen Swerling (resigned 30 November 2024)
Michele Sutton (appointed 4 July 2024, resigned l Deceinber 2024)
Hilary Esme Thomas (resigned 4 July 2024)
Governance and Internal Control
The company is administered by the Board of Directors which meets regularly to discuss strategy
and iinplement policies.
Tlie coillpany is goveriied by its Memoranduin and Articles of Association at incorporation on 27th
November 2007, as amended on 20111 June 2018, 81h Deceinber 2020 and 14 Marcli 2023, together
witli tlie Board of Directors Tem)s of Reference dated 201h June 2018.
Objectives and Activities
The prii)cipal objective of the charitable company is to advance the Jewish religion by the provision
and Inaiiiteiiaiice of a synagTogue for the purpose of public worsliip, marriages, burials and social
welfare, youth a]id other activities for its Ineinbers aiid others and for sucli other charitable purposes
as the Board shall determine.
Tlie Directors have given duc regard to public benefit guidance published by the Cliarity
Coininission.
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 rLinning of a religioLlS school.
Holding services on the Sabbath, all religious holy days and to celebrale religious festivals.
Educational and social activities to encourage friendships and promote a Jewish experience.
Financial Revtew
Unrestricted reserves available for general activities increased during the year even ihough
unrestricted income was lower tlian last year as tliere was no major fundraising event in the period.
Salary costs were lower as the synagogue was wilhout a Rabbi for I I months and less needed to be
spent on maintaining tlie building. The charitable company had net current assets at the balance
sheet date and free cash reserves of £285,000, the remaining cash being ringfenced in Restricted
Fiinds for specific purposes. The charitable company is therefore able to continue in operation and
meet its debts as they fall due. The Board of Directors meets on a regular basis and tlie financial
position is reviewed at these meetings.
The Directors, investment powers are governed by section 6 of the Articles of Association. The policy
is to aim for safety coillinensLirate with itninedtate and planned spending requirements. Tlie Directors
continue to manage the investments in coiifom)ity With the policy and its Bye Laws. The Board has
agreed that to miniinise risk siirplus funds should be held on deposit. Accordingly. such funds are
held as cash balances and not otherwise invested.
The Board of Directors has identified major risks to which the charity is exposed. Procedures have
been established to enable regular review and assesstnent of the risks. Consequently, the Directors
are satisfied that necessary steps have been taken to lessen and mitigate risk.
Future Plans
Menorah is pleased to have appointed a new Rabbi and the Board and volunteers will work with the
Rabbi to expand and develop the community, adhering to the principles of Progressive Judaism,
with a particular focus on young families and young adults.
Statement of the Responsibilities
Company law reqiiires the Directo￿ lo prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charitable company and of the surpliis or deficit
of the charitable company for that period. In preparing the financial statements the Directors are
required to:
select suttable accounting policies and apply them consistently-
make jiidgements and estimates which are reasonable aiid prudent.
state whether applicable accounting standards and statements of recommended practice have
been followed, subject to any departures disclosed and explained in the financial statements;
and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charilable company will continue in operation.
The Directors are responsible for keeping proper accounting records whicli disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure Ihal
the financial statements comply with the Coinpanies Act 2006. Tliey 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.
Page 2

Cheshire Reform Congregation Limited
Company limited by guarantee
In so far as the Directors are aware:
the Directors have taken all the steps that they ought to liave takeii to make tlieillselves aware
of any relevant accounl iiifonnatioii and to establish tlie charitable company's accountants are
aware of that iiifonnatioii.
Small Company Exemptions
These financial stateinents have been prepared in accordaiice with the provisions applicable to
companie5 subject to tlie small coillpaiiies, regiine.
This report was approved by the Directors on
LJILtrL-.
Dr Laura Cohen Chair
Susan Cohen
Director
Page 3

Cheshire Reform Congregation Limited
Company limited by guarantee
Independent Examiner's report to the Trustees on the
unaudited financial statements of Chesbire Reform Congregation Limited
report to the c17arily trLlStees on ITtv e.xain inatioii of tlTre accoLints ot" tlie Coinpany foi. tlie vear elided ) l Marcli
?025.
Responsibilities and sis of report
As the charity's triistees i)f tlie Coii)paiiy {aiid Lilso its directoi's foi. the PLirposes of company laMI) yoii are
I'espoiisible t-or tlie prepai'ation ot. Ilie accoiints in £1CCOI'dance ivitli tlie requirements of tlie Coinpanies Act 2006
(' tl)e ?006 Act, j.
Haviiig salistied myself ilial tlie accoLlI)ts of the Companv al-e iiot I'eqLiired to be aLidited Liiidei. Parl 16 of tlie
2006 Act aiid al'e eligyjl)le tc)r iiidepeiident e.iainination. I I'epoit in respect ot my e¥¢11n iiialioii ot" youi. chai'ity's
accoLlllts carried OLIt Linder tlie Charities Act 201 I, s. 145 {'tlie 201 l Acl. l. Iii cai'ryiiigJ oiit m J. exan)inalion I
have followed tlie Dii'ectioii.8 (Jiveii by tlie Cliai'ity Coiiiiii ission Liiidei. s. 145(5) {b) of- tlie 201 l Act.
IndepeDdent exthmiiier's statement
Since the Coiiipany's gl'oss iiicoine e.xceeded .£2 f 0,000 yOLlI- e.Kaniinei' IllLlSt be a iiieiiiber of a body listed in s.
145 of ihe 201 l Act. I coiitinii that l aiii qLialitied to iiiideitak'e tlie exc11n iiiatioii bec&lLise l L?In iiiel￿ber of tlie
Iiistitllte of Cliartered Accoiiiitaiits iii Eiiglciiid aiid W¢11es. Nwliicli is oiie of tlie listed bodies.
I have completed Iny exaiii i1llL tioii. I coiifinii tlial Iio ITtatters have coine to Inv attentioii in connectioii Ivitli tlie
exani ination giving Ine cause to believe:
( l } accountiiig I'ecords ivere not kept iii respecl of tlie Coiiipany as I'equii'ed by section 386 of tlie 9006 Act: or
(2) tlie accoLlllts do iiol accord iwitli tliose records: or
(J) Ilie accounts do not coinply willi tlie accoLiiiling reqLiirenienls of seclion i96 of the 2006 Acl otliei- tlian any
reqLiirement tlial tlie accounts give a 'tl'L]e and fail. view which is not a Inattei. Loiisidered as part of ali
indepeiideiit exain iiiaiioii- or
(4) tlie accoLlllts have iioi been prepared iii accoi'dance Miitli tlie Inethods and principles of the Staleinent of
Recoiiiinended Practice foi. accoLllItillLi and reportiiig by cliarilies 1c pplicaL)le lo cliai'ities prepai'iiig tlieir acLOUlIts
in accoi'daiice witli tlie Fiiiaiicial Reportiiig Standard applicable iii the UIC and Repiiblic ot" Irelaiid (FRS 102).
I have iio concerns and have conie across iio oilier iiiatters in coiiiieciion with tlie examiiiatioii to Kvliieli atteiition
sliould be drilwll ili tliis report iii order to eiiable a pi'oper uiiderslandiiig ot. tlie accounts lo be reaclied.
Naine: Andew Blaiid FCA
Downham Mayer Clarke & Co
Chartered Accountants
41 Greek Street
Stockport
Cheshire
SK3 8AX
!Il.r
Date..
Page 4

Cheshire Reform Congregation Limited
Company limited by guarantee
Statement of Financial Activities
for the year ended 31 March 2025
Ceneral Restricted
Fund
Funds
Total
2025
Total
2024
Notes
Incoming Resources
Subscriptions including Gift Aid
Donatioiis aiid Memorial Offerings
Bank Interest
Other Incoining Resources
334,716
9,672
2,396
15.139
46,130 380,846
20.741
30,413
6.227
8,623
15,139
382,966
45,546
7.429
40,913
Total Ineoming Resources
361,923
73,098
435,021
476,854
Resourc￿ Expended
Staff costs- Rabbi, Office & Caretaker5
Sessional fees
Education and Youth
Insuraiices
Heat, Light and Water
Repairs, Renewals aiid Maintenance
Shofar Synagogue Magazine
Festivals
Scroll repairs
Admin & IT
Professional Fees
Security Cost
MRJ Affiliation
Bank charges
Bad debt charge
Miscellaneous Expenses
Depreciation on Fixtures and Fittings
Depreciation on Building
Costs regarding restricted funds
118,580
17,159
7,037
8,060
25.020
24.639
4.428
10,127
1,772
27,672
4.177
1,695
40,205
2.790
252
2,795
5,725
39,460
118,580
17,159
7.037
8,060
25,020
24,639
4,428
10,127
1,772
27.672
4,177
1,695
40.205
2.790
252
2,795
5.725
39,460
53,382
180.068
13,387
7.399
25,761
42,343
5,942
2.013
33,396
8,158
36,586
2,421
16,675
5,412
39,460
44,959
53,382
Total Resources Expended
341,593
53,382
394,975
463,980
Net
Incoming Resources for the year
20.330
19,716
40,046
12,874
Net movement in Funds
20.330
19,716
40,046
12,874
Fund Balances as at l April 2024
Moveinent between Reserves
,632,137
1,155
415,522 2,047,659
(1,155}
2,034.785
Fund Balances carried forward at
31 March 2025
1,653,622
434,083 2,087,705
2,047,659
Page 5

Cheshire Reform Congregation Limited
Company limited by guarantee
Balance Sheet
as at 31 March 2025
2025
2024
Notes
Fixed assets
Tangible assets
Cemetery plots (Restricted)
1,346,592
87,750
1.385,672
87,750
1,434,342
1,473,422
Current assets
Debtors
Cash at bank and in hand
40,552
637.481
32.664
566,520
678,033
599.184
Creditors: amounts falling
due within one year
(24,670)
(24,947)
Net current assets
653,363
574,237
Total assets less eurrent
liabilities
2,087.705
2,047,659
Net assets
2,087,705
2,047.659
Reserves
Restricted funds
General funds
io
li
434,083
1,653.622
415,522
1,632,137
2,087,705
2,047.659
For the financial year in question the cotnpany was entitled to exemption under section 477 of the Companies
Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance
with section 476 of the Companies Act 2006.
The directors acknowledge iheir responsibility for complying with the requirements of the Act with respect to
accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies, regime.
Dr Laura Cohen
Chair
Date:
Registration number 06438680
The notes on pages 7 to 12 form an integral part of these financial statements
Page 6

Cheshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2025
Accounting policies
Accounting convention
These financial statements liave been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the UK and the RepLiblic of Ireland,, tlie Statemeiit of Recoinmended Practice
applicable to charities preparing their accounts in accordance with the Finaiicial Reporting Standard
applicable in the UK aiid Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities
Act 201 l and Companies Act 2006
Basis of Preparation
The financial stateinents have be¢ii prepared on tlie historical cost basis as modified by the revaluation
of certain financial assets aiid liabilities Ineasured at fair value througli income or expenditLire.
1.3. Going Concern
At the time of approviiig these fiiiaiicial stateinents after reviewiiig the charity's finajicial torecasts the
directors are coiifidenl that tlie charity lias adequate resources to continue in operatioiial existence for the
foreseeable future and therefore coiitiiiue to adopt the going concerii basis iii prepariiig tlie accounts.
Fund accounting
The Charity's funds consist of four Restricted Funds and the Unrestricted Funds. The Restricted Funds
are income funds which can only be applied for cliaritable purposes specified by the donor. The
Unrestricted Funds are available for use at the discretion of the directors and in furtherance of the
Charity's objects and funds may be designated for a specific purpose if deemed appropriate.
1.5. Incoming resources
All incoining resources are included in the SOFA when the charity is entitled to the income and the
direclors are virtually certaiii they will receive tlie resources and the amount can be quantified witli
reasonable accuracy. iii wliich tliey are receivable. No doiiations or income are recognised until there is
reasonable certainty that it will be received. Tax recoverable 011 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 15 iiicurred. VA T is included with the item of
expense to whicli it relates because it cannot be recovered.
Governance costs are those costs associated with meeting constitutional and statutory requirements and
iiiclude tlie indepeiident exaiiiiner's fee and cost linked to ihe strategic Inaiiagement of the charity. These
costs are included in Professional Fees.
1.7. Costs
Costs are allocated to categories on a basis whicli is intended to reflect the use of the resource.
Page 7

Cheshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2025
1.8. Debtors
Other debtors are recognised at the settlement amount due.
1.9. Cash at bank and in hand
Cash at bank and iii hand incliides cash and any short tertn highly liquid investments with a matLirity
date of less thali 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. DefiDed Contribution Plans
Contributions to a defined contribution plan are recognised as an expense in the period to which the
related service is provided.
1.12. Tangible fixed assets and depreeiation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its
expected useful life, as follows:
Land and buildings
Fixtures, fittings and equipment
Straight line over 50 years
Operating profit
2025
2024
Operating profit is stated after charging=
Depreciation and other amounts written off tangible assets
Depreciation - land and buildings - restricted
5,725
39,460
5,412
39,460
Employees
Number of employees
The average monthly numbers of employees
(Including the directors) during the year were:
2025
Number
14
2024
Number
12
Employment costs
2025
2024
Wages and salaries
Social security costs
Pension costs
111,824
7,162
2,764
152,475
15,344
9,277
121,750
177,096
During the year no employee earned more than £60.000 per annum (2024.. one employee eamed
between £70,00 - £80,000).
Page 8

Cbeshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2025
Directors, remuneration
The Directors received no remuneration or other benefits during the year.
Pension eosts
Contributions were inade for the highest paid ¢rnployee totalling £641 (2024: £7,396).
Tangible fixed assets
Land and Fixtures,
buildings fittings and
freehold equipment
Total
Cost
At l April 2024
Additions
1,973,007
94,470 2,067,477
6,105
6,105
At 31 March 2025
1,973,007
100,575
2,073,582
Depreciation
At l April 2024
Charge for the year
613,785
39.460
68,020
5,725
681.805
45,185
At 31 March 2025
653,245
73,745
729,990
Net book values
At 31 March 2025
,319.762
26,830
1,346,592
At 31 March 2024
1,359,222
26,450
1,385,672
Cemetery - Mill Lane, Cheadle
Cemetery
plot5
Total
Plots at Cost
At l April 2024 and 31 Marcl) 2025
87,750
87,750
Net book values
At 31 Marcli 2025
87,750
87,750
All the above assets are held iii a Restricted Fund (Burial Fund).
Page 9

Cheshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2025
COT]tinued
Debtors
2025
2024
Trade debtors
Income tax recoverable
Prepayments and accrued income
Other debtors
3,790
19,856
9,319
7,587
14,753
17,911
40,552
32,664
Of the debtors. £2,560 (2024: £474) is in respect of Restricted Flinds.
Creditors: amounts falling due
within one year
2025
2024
Trade Creditors
Accruals and provisions
Social security costs
4,415
18,348
1.907
14,631
6,392
24.670
24,947
Of the Creditors. £5,025 (2024: £3,433) is in respect of Restricted Funds
Page 10

Cheshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2025
continued
io.
Restricted funds
2025
2024
Burial Scheme Fund
As at l April 2024
Moveineiit iii year
Reserve transfer
357,692
27,525
(1,150)
326,952
30.740
384,067
357,692
Fund 65
As at l April 2024
Movement in year
26,170
1,556
24,699
1,471
27,726
26,170
Kol Nidrei Appeal Fund
As at l April 2024
Movement during the year
6,966
(4,525)
2.998
3,968
2.441
6,966
Dr Madeline Makin Memorial Education Fund
As at l April 2024
Moveinent during the year
17,689
422
18,224
(535)
17,689
Communal Levy
As at l April 2024
Reserve transfer
Movement during tlie year
{5)
5,049
(5,044
Scroll Fund
As at l April 2024
Reserve transfer
Movement during the year
7,000
7,000
(5,262)
1,738
7,000
Total as at 31 March 2025
434.083
415,522
Page 11

Cheshire Reform Congregation Limited
Company limited by guarantee
Notes to the financial statements
ror the year ended 31 March 2025
continued
As at 31 March 2025, £348,799 (2024: £330,731 of the cash balance shown on page 6 was held in respect
of restricted funds.
11.
General funds
2025
2024
As at l April 2024
,632.137
,661,912
Movement in year
21.485
(29.775)
At 31 March 2025
1.653,622
1,632,137
12.
Company limited by guarantee
Cheshire Reforni Congregation Limited is a company limited by gLiarantee. incorporated under the
Compantes Act 2006.
Under paragraph 7 of the Company's Memorandum of Association every member of the Coinpany
undertakes to contribute SLich amounts as may be required (not exceeding £1) to tlie assets of the
Company if it should be wound up while he is a member or within one year after he ceased to be a
member, for payment of the Coinpany's debts and liabilities contracted before he ceases to be a member,
and of costs, charges and expenses of winding up, and for the adjustment of the rights of tlie
contributors atnong themselves.
13.
Related parties
Tliere are no related pany disc105ures required (2024: none).
Page 12