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|---|---|---|---|---|
|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|
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|||||||||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|
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||||||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||
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|||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|
##
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|||Unrestricted|Total|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2020|2020|2019|
|||E|E|F|
|Interest|received|856|856|1,502|
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|||||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|
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||||||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|
##
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|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.|
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||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|
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##
||||||||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|
##
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|||||||||||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|
##
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##
||||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|