Company Registration No. 07086126 (England and Wales)
Registered Charity number 1133404
HOLY LAW soufH BROUGHTON CONGREGATION
IA Company Limited by Guarantee)
Report and Accounts
For the year ended 31 December 2024
SEFfoN YODAIKEN & CO. LTD
CHARTERED ACCOUNTANTS
FaI￿aYS House
George StreeL Presiwich
Manchester
M25 9WS

•Holy Law South Broughton Congregation Ltd.
Legal and Administrative Information
Trustees
Mr J Gilbert
Mr L Ingleby
Directors
Mr J Dolties
Mr C Haffner
Mr N Hopstein
Mr P Landes
Charity number
1133404
Company number
07086126
Principal address
The Holy Law South Broughivn Cong.
Bury Old Road
Manchester
M25 OEX
Registered office
The Holy Law South Broughton Cong.
Bury Old Road
Manchester
MIS OEX
Accountants
Sefton Yodaiken & Co. Ltd
Chartered Accountants
Fairways House
George Street
Prestwich M25 9WS
Bankers
Royal Bank of Scotland
18 Bury Old Road
Manchester
M8 7JN
Page I

•Holy Law South Broughton Congregation Ltd•
Contents
Page
Director's report
Independent examiners report
Statement of financial actAvities
Balance sheet
Notes to the accounts
8-11
Page 2

•Holy Law South Broughton Congregation Ltd •
Directors, Report
For the year ended 31 December 2024
The directors of the company for the purposes of the Company Act present their report and
accounts for the year ended 31 DeceM￿r 2024. The ditectors have adopted the provisions of the
Statement of Recommenaed Practice (￿RP) "Accounting and Reporbng by Charities" issued in
March 2005 and the Companies Art 2(M)6 in preparing the annual report and accounts of the
charity.
Strnrturei governance ana management
The company is a charitable company limited by guarantee, incorporated on 25 November 2009.
The company was established under Memorandum of A550cAation which established the obiects
and powers of the charitable company and 1$ 8ovemed under its articles. The honorary officers
are..
Mr P Landes
Mr J Dolties
Mr J KeT5hner
MT C Haf￿er
Mr N Hopstein
Mr A Gouldman
Every menther of the charity promises, if the charity is dissolved while he or the is a memi*r or
with twelve months after he or she ceases to be a n￿Mber, to contr1￿te such sum (not
exceeding £10) as may be demanded of him or her towards the payjnents of debt and ]iabilÉties
of the charity incurred before he OT she ceases to Ee a member, and of the cost charges and
eXpetl￿ of winding up and the adiusthient of rights of the contributions among thenL8elves.
The provisAon shall not apply to any member who with the approval of the Honorary Officers
shall have been exempted from paying a membership subscription to the congregation for at
least 12 months prior to the dissolution of the charity,
Objective5 and actAvities
The company was established to promote ond further the practice, knowledge and
understanding of Orthodox Judaism in PrestFvieh. Salford And other parts of Greater
Manchester.
The company also provides facilities for worship at religious services in accordance wlth
established Orthodox Jewish custom as recognised by the Chief Rabbi of the United Kingdo
together wAth the provision 0£ sennons, facilities for the sOlen￿lsation of marriages, for
barmitzvahs and any other activities in fuTtherance of religious objects of the congregation.
The company will distribute funds received for needy causes in accordance wtth the usual
practice of the congregation and as approved at the councit meetings where necessary.
Functions be arranged for members which are in accordance with the oiryects of the
congregation.
Pag¢ 3

•Holy Law &)uth BToughton Congregation Ltd•
Director's Report
For the year ended 31 December 2024
Achievements and performance
During the year under review the congregation progressed satisfacioriiy in accordan
with its obiects.
Financial review
As at DecernL￿r 2024 the company had net assets of £338,338 (2023 £294,914). The
results for the year were a surplus of £43,424 £28,461).
The directors are satisfied with the re5￿ts for the financial year in review of the
economic clinmte.
Hans for the future
The directors have 2 key goals at present, conttnuing to grow the provision of services
for the benefit of its members and ensuring that the company is on a sound financial
footin8 lo enable the provision of these senTices.
The latter goal has led to the recent refurbishment of the hall and associated areas with
the aim of increasing Tental income.
Costs are also kept under tight review but the shul is facing similar inflationary
pressures to the wlder population.
On behalf of the directors
Mr J Dolties
Director
Dated:
Pag¢ 4

•Holy Law South Broughton Congregation Ltd •
Independent examinerfs report for the directors
For the year ended 31 December 2024
I reix)rt on the accounts of the Trnst for the year ended 31 December 2024 which are set out on
pages 7 to 8.
Respectlve responsibilities of dlrertors artd examiner
The directors of Holy Law South Broughton Congregation ate responsible for the preparation of
the accounts. The directors consider that an audit is not requLTed for this year under section
14412) of the Charities Act 2011 but that an independent examination is needed.
Having satisfied ￿ySelf that the charity is not suEiert to audit under company law and is eligible
for Éndependent exan)ination it is my responsibi]ity to..
(i) Exaynine the accounts under section 43of the 1993 art
(ii) To follow procedures laid down in the general directors given by the charity conunission
under section £L3(7)(b) of the 1993 act and
(iii) To state whether particular matters have come to my attention.
Basi8 of independent examiner's report
My examtnation was catried out in accordance with the General Direcknons given by the Ch￿lty
Comrnissioners. An examI￿tion indudes a review of the accounting recoras kept by the charity
and a comparison of the accounts presented with those records. It also indudes consideration of
any unusual items or disclosures in the accounts, and seeking explanations from you as
directors conceming any such n￿tters. The procedures undertaken do not provide all the
evidence that would be required in audiL and consequently do not express an audit opinion
on the view given by the accounts.
Independent examinerfs statement
In connection with my examination, no matter has come to my attention:
(l) Which wes me reasonable cause to believe that in any material respect the requirements
(D
to keep accounting records in accordance with section 386 of the Companies Act
2006; and
to prepare accowits which accord with the accounting records and to comply with
the accovntin8 reqiiirement of 8ection 396 of the Companies Act 2006 and with the
methods and prineiples of the Statement of Recon)mended PraCt￿e and Reporting
by Charities
have not been met. OT
which in my opintoty attention should be drawn in order to enable a Proper
understanding of the accounts to be Teached.
(ll)
(2)
Mr. S. Yodaiken
Sefton Yodaiken & Co. Ltd
Faitways House Ge￿Se Street Prestwich, M25 9WS
Page 5

•Holy Law &)uth Broughton Congregation Ltd.
Statement of Financial Activities
For the year ended 31 December 2024
Notes
Unrestricted
fLmds
Restricted
funds
2024
2023
lrtcomtng resourcesfrDm generatedfvnds
Voluntsry income
Income from charitable activities
Bank interest received
Gift aid
185,729
IZ7,863
767
323
185,729
127,863
767
32?¥J
2(ff,559
1455¥3
1,486
37,(MK)
Totsl incomin8 resources
346,752
346,752
391,638
Resources exyended
Costs of generating Eunds
FL￿ara]Sing trading & other casts
760
Net incomin8 resources available
345,992
39),S78
Charitable aetivitie8
Goveznance costs
152,634
149,93
152,634
149,934
136,962
302568
302,5&8
361417
Net income for the year
Furd baIanee8 at l January 2024
43A24
193,159
43A24
1¥3,159
28,461
164,698
Fund balanc¢s at31 Decem￿ 2024
236,583
ilfJ,159
The statement of finanaal activities also complies with the requirements for an income
and expenditure account undeT the Companie5 Act 211)6.
Page 6

•Holy Law South Broughton Congregation Ltd•
Balance Sheet as at 31 December 2024
2024
2023
Notes
Fixed assets
Tangible fixed assets
106,566
107326
Current a86ets
Debtor5
Cash at bank
In?90
173,522
151245
112,613
344,912
(113,140)
263,958
(76?70)
CMlltoTh'. due in one year
Net cunent assets
131,772
187,588
Total &sets less curTent liabllities
338,338
294,914
Income funds
Restricted funds
Matching campaAgn ￿ndS
Unrestricted funds
16,755
85,000
236,583
16,755
193,159
338.338
294,914
In preparing these fin8￿Ial statement5:
(al The dArectors are of the opinion tbat the company ts entitled to the exemptton from audit conferred under
section r7 of the Companie5 Act 2(X)6'
{b) The memLws have not required the company to obtain an audit of its financial statellwts in accordance
with Section 476 of the Compamies Act 2006, and
(e) The directors acknowledge theiT responsibiJities for..
(i)
complying WAth the requirements of the Act with respect to accounting records and foT the
preparation of accounts and
preparing accounts which give a tnLe ond fair view of the state of affaits of the company as at the
end of the liEwicial period and which Otherwi￿ comply with the requirements of the Act relabns
to accounts, so far as applicable to the conwany.
(ll)
These accounts have been prepared in accordance with the provisxons applicable to companies subject to
companies. regtme. The accotmts were approved by the board on
MT J Dolties
Director
Page 7

• Holy Law South Broughton Congregation Ltd•
Notes to the Financial Statements
For the year ended 31 December 2024
l. Accounting Policies
1.1 A¢¢ounting Conventions
The financial ststements have been prepared under the historical cost convention and in
accordance with applicable United kngdom accounting staThdaTds, the statement of
recommended praclice "Accounting and reporiing by charities" (Charities SORP FRS 102) and
the Charities Act 2011) and the Companies Act 2(Kl6.
Tansible fAxed a86ets and depreciation
TongibIe fixed assets are included at cost.
Land is not depreciated as the directors consider that the value exceeds the purchase cost. The
buildings were valued for fire insurance purpose8 by tnsuTance Property Services Ltd in
December 2007 who stated that the cost to rebuild the synagogue to its CULTent state would be £4
The appurtenances are shown at cost and the directors consider that thÉs exceeds the current
value and hen￿ no depreciation has been applied.
Depreciation is Calculated so as to write off the costs of an asset less its estitnated residual value
over the useful economic lrfe of that asset as follows..
Fixiures and fittxngs 15% straight line
Pen￿On9
The company operates a defined contn1)ution pension scheme for elnployees. The assets OE the
scheme are held separately from those of the charity. The annual contributions payable are
charged to fhe income and expendltute accounL
Aecuniulated funds
The synagogue's funds consist of unrestsicted and restricted atnounts.
The synagogue n￿Y use unrestricted amounts at its discretion.
Restricted funds represent donations which are restricted to a partiCLdaT purpose in accordance
with the donof s wishes.
Governance COBts
Attributable overheads con8i8t of standard Offi￿ costs and non-recoverable VAT. A portion of
these attributable overheads is all￿ated to management and administration.
Volutttary ittconie
Income is accounted for when rec￿Ved except for subscriptions and tsx repayments which are
accounted for as they i*come due.
I Voluntary incoDie
2024
2023
Donations and
Grants teceivable for core aCti￿tieS
67,660
118,069
100,118
107A41
185,729
207559
Page 8

.Holy Law South Broughton Congregation Ltd•
Notes to the Financial Statements
For the year ended 31 December 2024
3. Incoming re8ource8 from charxtable activiiies
2024
Hall bookings
Other charitable activities
25A95
102,368
11027
133,566
127,863
145,593
IL Investment I￿oll
2024
2023
Bank interest receivable
767
1,486
5. Other Incojnlng resources
2024
2023
Gift aid
32?93
37,0(K)
& Employees
Number of employees
The average monthly number of employees durin8 the year was:
2024
2023
Administrative stsff
Other staff
Eniployment cost8
2024
2023
Wages and salaries
ial security costs
Other pension costs
119,898
101,689
29,304
5,969
6,456
149,934
136,962
There were no employ￿ whose annual reEnuneration was £60DX) or more.
Pag¢ 9

.Hoty Law South Broughton Congregation Ltd*
Notes to the Financial Statements
For the year ended 31 December 2024
7. Tanglble Fixed Assets
Land and buildings Fixtures and EAttsngs
Total
At l Jan 2024 and 31 Dec 2024
83,618
61912
146530
At l January 2024
Charge for the year
39,204
39,204
760
At 31 De￿ber 2024
39,964
39,964
Netbook value
31 December 2024
83,618
106566
31 December 2023
83,618
23,708
l(y7326
8. DebtOTS
2024
2023
Trade debtors
Other debt0￿ and prepayments
40,249
131,141
40249
111,096
173,579
151345
9. CIedito￿ amounts due within one year
2024
2023
Trade creditors
Other creditors
io,sio
65
lo9￿57
113,140
76,370
Page 10

•Holy Law South Broughton Congregation Ltd•
Notes to the Financial Statements
For the year ended 31 December 2024
11. Pensions and other post-retirement benefit ConU￿lt￿ents
2024
2023
Contr￿UtiOnS payable by the company for the year
5,969
11 Analysis of net assets between funds
UnTrstiicted fun(b
lo6￿66
347,101
(109,5321
Restricted Amds
Tangible fixed assets
Current assets
Short term creditors
16,755
344,135
16,755
Page 11