2020-12-31-accounts

				Page
Reference and administrative		details ofthe Charity,	its Trustees and advisers
Trustees' report				2-6
Trustees' responsibilities statement
Independent auditors'	report	on the financial statements		8-11
Statement offinancial	activities			12
Balance sheet				13
Statement ofcash flows				14
Notes to the financial	statements			15-31

								As restated
					Restricted	Unrestricted	Total	Total
					funds	funds	funds	funds
					2020	2020	2020	2019
				Note	E			E
Income from:
Donations and		legacies			48,616	749,651	798,267	906,472
Other trading	activities					134,468	134,468	258,643
Investments						856	856	1,502
Total income					48,616	884,975	933,591	1,166,617
Expenditure	on:
Raising funds						119,925	119,925	108,513
Charitable activities					29,745	694,500	724,245	856,938
Total expenditure					29,745	814,425	844,170	965,451
Net income					18,871	70,550	89,421	201,166
Transfers between			funds	13	(279,678)	279,678
Net movement		in	funds		(260,807)	350,228	89,421	201,166
Reconciliation		offunds:
Total funds brought			forward		809,875	1,081,037	1,890,912	1,689,746
Net movement		in funds			(260,807)	350,228	89,421	201,166
Total funds carried forward					549,068	1,431,265	1,980,333	1,890,912

			BALANCE SHEET	BALANCE SHEET
			AS AT 31	DECEIIBER2020
						As restated
				2020		2019
Fixed assets			Note	E		E
Tangible assets Current assets				1,147,504		1,145,220
Debtors			10	324,532	320,148
Cash at bank and in		hand		676,051	610,412
				1,000,583	930,560
Creditors: amounts	falling due within one
year			11	(160,576)	(170,547)
Net current assets				840,007		760,0'I 3
Total assets less current liabilities				1,987,511		1,905,233
Creditors: amounts	falling due after more
than one year			12	(7,178)		(14,321)
Net assets excluding		pension asset		1,980,333		1,890,9l2
Total net assets				1,980,333		1,890,912
Charity funds
Restricted funds Unrestricted funds			13 13	549,068 1,431,265		809,875 1,081,037
Total funds				1,980,333		1,890,912

					2020	2019
Cash flows from operating		activities
Net cash used in operating	activities				69,804	26,212
Cash flows from investing		activities
Dividends, interests and rents from investments					856	1,502
Purchase oftangible fixed assets					(5,021)
Net cash (used in)/provided		by investing		activities	(4,165)	1,502
Change in cash and cash		equivalents	in	the year	65,639	27,714
Cash and cash equivalents		at the beginning		ofthe year	610,412	582,698
Cash and cash equivalents		at the end	of	the year	676,051	610,412

					As restated
		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2020	2020	2020	2019
Subscriptions			354,143	354,143	365,370
Tax recovered			82,054	82,054	77,921
Donations	and Sundry	48,616	238,826	287,442	232,384
Education donations			1,642	1,642	5,723
School security			28,728	28,728	25,074
Legacies					200,000
Government	grants		44,258	44,258
Total 2020		48,616	749,651	798,267	906,472
Total 2019	as restated	214,529	691,943	906,472

		Unrestricted	Total	Total
		funds	funds	funds
		2020	2020	2019
				F
Fundraising		11,985	11,985	32,544
Rent, venue	hire 8 events	97,766	97,766	181,136
Sundry income		4,602	4,602	3,887
Education		20,115	20,115	33,581
Columbarium				7,495
Total2020		134,468	134,468	258,643

		Unrestricted	Total	Total
		funds	funds	funds
		2020	2020	2019
		E	E	F
Interest	received	856	856	1,502

				Unrestricted	Total	Total
				funds	funds	funds
				2020	2020f	2019
Repairs and		maintenance		794	794	330
Insurance				12,921	12,921	10,719
Printing,	postage, stationery		and telephone	3,717	3,717	4,871
Accountancy		and bookkeeping				392
Wages and		salaries		93,149	93,149	84,164
National	insurance			9,344	9,344	8,037
				119,925	119,925	108,513

		Activities
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2020	2020	2020	2019
					E
Direct	costs	627,121	97,124	724,245	856,938
Total	2019	753,070	103,868	856,938

						Total	Total
					Direct costs	funds	funds
					2020	2020	2019
					E		E
Staff costs					370,127	370,127	366,892
Fundraising,	venue		&events	costs	28,225	28,225	112,029
Lighting, heating		and water		rates	15,749	15,749	20,843
Travel and subsistence					4,858	4,858	7,487
Organist and	singers				25,485	25,485	29,275
Security					14,860	14,860	19,472
Religion school					42,588	42,588	60,679
Consultancy					5,065	5,065	5,653
Repairs and	Maintenance				38,395	38,395	34,530
Insurance					12,922	12,922	10,719
Printing, postage,		stationery		and telephone	12,568	12,568	13,239
Recruitment					229	229	5,425
Accounting and bookkeeping					1,236	1,236	2,578
Rent to MST					1,500	1,500	1,500
Restricted fund expenditure				(note 13)	29,745	29,745	26,406
Prayer books							197
Affiliation scheme					9,966	9,966	11,453
Training					9,390	9,390	2,986
Equipment					1,476	1,476	16,529
Depreciation					2,737	2,737	5,178
Total 2020					627,121	627,121	753,070

					Support	Total	Total
					costs	funds	funds
					2020	2020	2019
					E	E	F
	Staff costs				51,246	51,246	48,601
	Security				14,860	14,860	20,169
	Telephone and postage				1,083	1,083	1,419
	Accounting and bookkeeping						304
	Computer running		and software costs		17,426	17,426	14,335
	Miscellaneous	and	other expenses		3,062	3,062	5,618
	Legal fees				1,312	1,312	2,541
	Bank charges	and	interest		1,595	1,595	2,062
	Columbarium						2,399
	Governance	costs			6,540	6,540	6,420
	Total 2020				97,124	97,124	103,868
7.	Auditors' remuneration
						2020	2019
	Fees payable	to the Charity's		auditor for the audit of the Charity's	annual
	accounts					6,540	6,420

Staff costs
				2020	2019
				E
Wages and	salaries			467,338	449,754
Social security costs				42,720	42,481
Contribution	to defined	contribution	pension schemes	13,808	15,459
				523,866	507,694

Education
Building Management
Synagogue Administration
Service Providers

2020	2019
No.	No.
13	13

2020	2019
No.	No.

	Freehold	Plant and
	property	machinery	Columbarium	Total
	E	E	E	F
Cost or valuation
At 1 January 2020	2,470,771	53,719	18,404	2,542,894
Additions		5,021		5,021
At 31 December 2020	2,470,771	58,740	18,404	2,547,915
Depreciation
At 1 January 2020	1,345,641	50,833	1,200	1,397,674
Charge for the year		2,337	400	2,737
At 31 December 2020	1,345,641	53,170	1,600	1,400,411
Net book value
At 31 December 2020	1,125,130	5,570	16,804	1,147,504
At 31 December 2019	1,125,130	2,886	17,204	1,145,220

		2020	2019
		F
Due within one year
Trade debtors		88,553	79,165
Other debtors		2,419	1,747
Prepayments	and accrued income	233,560	239,236
		324,532	320,148

				As restated
			2020	2019
				E
Trade creditors			14,251	36,381
Other taxation	and social security		14,021	13,749
Other creditors			6,479	10,046
Accruals and deferred		income	125,825	110,371
			160,576	170,547

2020	2019
E	F
7,178	14,321

							Balance at
			Balance at 1				31
			January			Transfers	December
			2020	Income	Expenditure	in/out	2020
				F	F	E	F
Unrestricted funds
Designated funds
Designated Building		Fund	189,917				189,917
General funds
General Funds			891,120	884,975	(814,425)	279,678	1,241,348
Restricted funds
Restricted Building	Fund		279,678			(279,678)
Library Fund			1,991		(15)		1,976
Rabbi's Discretionary		Fund	13,972	5,218	(3,658)		15,532
Special Project Fund			18,304	9,625	(23,780)		4,149
Rabbi's Transition	Fund		5,000				5,000
Education Fund			51,250				51,250
Ottensooser Bequest			425,896				425,896
Scrolls Committee	Fund		4,586	700			5,286
Music Fund				15,870	(1,283)		14,587
Welfare Manager	Fund			12,500			12,500
Prayer Book Fund			2,455				2,455
The liana Alexander		Fund	6,743	4,703	(1,009)		10,437
			809,875	48,616	(29,745)	(279,678)	549,068
Total offunds			1,890,912	933,591	(844,170)		1,980,333

Statement offunds	- prior year
					Balance at
		Balance at			31
		1 January	As restated		December
		2019	Income	Expenditure	2019
			F		E
Unrestricted funds
Designated funds
Designated Building	Fund	202,122		(12,205)	189,917
General funds
General Funds		865,872	952,088	(926,840)	891,120
Restricted funds
Ottensooser Bequest		225,896	200,000		425,896
Building Fund		279,678			279,678
Library Fund		2,012		(21)	1,991
Rabbi's Discretionary	Fund	10,399	7,786	(4,213)	13,972
Special Project Fund		18,304			18,304
Education Project Fund		66,250		(15,000)	51,250
Rabbi Transition Fund		10,000		(5,000)	5,000
Prayer Book Fund		2,455			2,455
Scrolls Committee Fund		6,758		(2,172)	4,586
The liana Alexander	Fund		6,743		6,743
		621,752	214,529	(26,406)	809,875
Total offunds		1,689,746	1,166,617	(965,451)	1,890,912

Summary	offunds -cur	rent year
						Balance at
		Balance at 1				31
		January			Transfers	December
		2020	Income	Expendituref	In/out	2020f
Designated	funds	189,917				189,917
General funds		891,120	884,975	(814,425)	279,678	1,241,348
Restricted	funds	809,875	48,616	(29,745)	(279,678)	549,068
		1,890,912	933,591	(844,170)		1,980,333

Summary	offunds - prior year
					Balance at
		Balance at			31
		1 January	As restated		December
		2019f	Incomef	Expendituref	2019f
Designated	funds	202,122		(12,205)	189,917
General funds		865,872	952,088	(926,840)	891,120
Restricted	funds	621,752	214,529	(26,406)	809,875
		1,689,746	1,166,617	(965,451)	1,890,912

Analysis	of n	et assets between funds - current	period
			Restricted	Unrestricted	Total
			funds	funds	funds
			2020f	2020	2020f
Tangible	fixed	assets		1,147,504	1,147,504
Current	assets		549,068	451,515	1,000,583
Creditors	due	within one year		(160,576)	(160,576)
Creditors	due	in more than one year		(7,178)	(7,178)
Total			549,068	1,431,265	1,980,333

	Analysis	of n	et as	sets between	funds - p	rior period
							Restricted		Unrestricted	Total
								funds	funds	funds
								2019 E	2019	2019f
	Tangible	fixed	assets					279,678	865,542	1,145,220
	Current assets							530,197	400,363	930,560
	Creditors	due	within	one year					(170,547)	(170,547)
	Creditors	due	in more than one year						(14,321)	(14,321)
	Total							809,875	1,081,037	1,890,912
16.	Reconciliation		of	net movement	in funds	to net cash	flow from	operating	activities
									2020	2019
									F
	Net income for the			period (as per	Statement	of Financial	Activities)		89,421	201,166
	Adjustments		for:
	Depreciation charges								2,737	5,178
	Dividends,	interests		and rents from investments					(856)	(1,502)
	Increase	in debtors							(4,384)	(200,210)
	Increase/(decrease)			in creditors					(17, 1 14)	21,580
	Net cash	provided		by operating	activities				69,804	26,212
17.	Analysis	ofcash and cash equivalents
									2020	2019
									E	F
	Cash in hand								676,051	610,412

										At 31
						At	1	January		December
								2020	Cash flows	2020
									E	E
								E
Cash	at	bank	and	in	hand			610,412	65,639	676,051
								610,412	65,639	676,051

			Income	Expenditure	Deficit	Donations &	Net Surplus or
			E	E	E Fundraising E		(Deficit) E
2011			523,541	724,528	(200,987)	183,633	(17,354)
2012			598,882	879,983	(281,101)	255,918	(25,183)
2013	(14	months)	655,834	1,028,444	(372,610)	130,520	(242,090)
2014			709,422	857,731	(148,309)	294,464	146,155
2015			523,224	745,328	(222,104)	215,100	(7,004)
2016			682,069	1,013,792	(331,723)	672,713	343,990
2017			619,842	974,455	(354,613)	277,045	(77,568)
2018			699,384	1,009,026	(309,642)	212,330	(97,312)
2019			707,394	965,451	(258,057)	464,938	206,881
2020			634,164	844,170	(210,006)	299,427	89,421