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2020-12-31-accounts

Charity number 1136024

Manchester and District Council of Synagogues

Unaudited Financial Statements

31 December 2020

Manchester and District Council of Synagogues Report and accounts Contents

Page
Company information 1
Trustees' report 2 - 3
Independent examiner's report 4
Statement of Financial Activities 5
Balance sheet 6
Notes to the accounts 7 - 12

Manchester and District Council of Synagogues Legal and administrative Information

Trustees

Mr H Gordon (Chairman) Mr M G Simon Mr P Langer (Treasurer)

Reporting Accountants

Cromwell and Beeley Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

Bankers

Barclays Bank Gateway Office Salford Quays Manchester M5 2YH

Correspondence address

58 Cavendish Road Salford Manchester M7 4NQ

1

MANCHESTER & DISTRICT COUNCIL OF SYNAGOGUES REPORT OF THE TRUSTEES AND EXECUTIVE REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and accounts for the year ended 31 December 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts.

Structure, governance and management

The Trustees during the year were as follows:-

H. Gordon M. G. Simon P Langer

The Executive Officers during the year were as follows:-

Chairman H. Gordon Treasurer P. Langer Secretary H Kaye

The Trustees and Executives are elected from year to year by the Delegates in the Annual General Meeting.

All Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Constitution, Objectives and Activities

Manchester & District Council of Synagogues is constituted by Deed of Trust and was registered with the Charity Commissioners under charity number 1136024 on 19 May 2010.

The principle objects of the Council are to advance the Jewish religion by promoting the teaching and practice of the rights and rituals of the Orthodox Jewish faith, particularly in respect of the period immediately prior to, during and after death including the arrangement of funerals for the Jewish community in the Greater Manchester area, the co-ordination between synagogues and Burial Boards and the maintenance and improvement of Jewish cemeteries in the region.

In pursuit of these Objects, the Council operates the burial service for most of the Orthodox Jewish Community in the region as well as the Scan Levy Scheme and co-ordinates and contributes to the maintenance and improvement of the Jewish cemeteries. Whilst the Council is only a co-ordinating body for all the representative synagogues, the financial responsibility of burying the dead and maintaining the cemeteries actually lies with the relevant Burial Boards. The Council operates on a not for profit basis.

The trustees confirm that they have referred to the information contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and services.

Risk Management

The board of Trustees recognises its ultimate responsibility for risk management. On a day to day basis, this duty is discharged by the members of the Executive Committee.

There are meetings between the Trustees and the Executive. Through this process, all substantial risks are brought to the Trustees’ attention, and considered by them in priority order. The Trustees and the Executive continue to monitor the effectiveness of existing systems to mitigate those risks.

2

MANCHESTER & DISTRICT COUNCIL OF SYNAGOGUES REPORT OF THE TRUSTEES AND EXECUTIVE REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Operational Performance

The Council provides all its services on a non-profit making basis whilst ensuring that the reserves are always sufficient to enable it to carry out its wide-ranging activities and to meet every foreseeable need. The attached financial statements show that the Council produced a surplus of £74,357 as compared to a deficit of £20,476 in 2019. This has been due to the unfortunate rise in the number of deaths from the Covid pandemic.

In the year, the council arranged 234 funerals (2019: 130) and of these 16 funerals (2019: 12) were funded by the charity.

Reserves Policy

The Trustees assess the risks to which the Council could be exposed and the appropriate level of reserves that we should maintain. The actual level of reserves is regularly reviewed and, if the level looked likely to move significantly outside the target range, we would take actions to bring reserves back in line with the target. The charity is currently holding total reserves of £101,221 which the trustees consider to be adequate to cover approximately 4½ months of outgoing resources of the charity.

Statement of Trustees' Responsibilities

They are responsible for preparing the Report Of The Trustees And Executive Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of trustees

H. Gordon Trustee Dated: 14 June 2021

3

Manchester and District Council of Synagogues

Independent examiner's report to the trustees of "Manchester and District Council of synagogues

I report to the trustees on my examination of the financial statements of Manchester and District of Synagogues for the year ended 31 December 2020 which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under part 16 of the 2006 Act and are eligible for independent examination.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

or

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

H Davies FCCA Cromwell and Beeley Chartered Certified Accountants and Registered Auditors

158 Cromwell Road Salford M6 6DE

14 June 2021

4

Manchester and District Council of Synagogues STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 December 2020

SUMMARY INCOME AND EXPENDITURE ACCOUNT

Notes
INCOMING RESOURCES
Scan Levy
Funeral charges
Donation
other income
Total income
1
RESOURCES EXPENDED
Cost of generating funds:
Direct charitable expenditure
11
Charitable expenditure:
Governance costs
12
Total expenditure
surplus before revaluation gains
Movement in fund for the year
NET DEFICIT/ SURPLUS FOR THE YEAR
9
Total funds:
Brought forward
9
Carried forward
9		 Total
2020
£
12,785
245,527
3,000
500
261,812
180,781
6,674
187,455
74,357
-
74,357
26,864
101,221		 Unrestricted
funds
2020
£
12,785
245,527
3,000
500
261,812
165,209
6,674
171,883
89,929
89,929
26,864
116,793		 Designated
funds
2020
£
-
-
-
-
-
-
-
-
-		 Total
2019
£
9,225
131,550
20
660
141,455
155,317
6,614
161,931
(20,476)
-
(20,476)
47,340
26,864

Continuing operations

None of the charity's activities were acquired or discontinued during the above two financial years.

Statement of total recognised gains and losses

The charity has no recognised gains or losses other than the result for the above two financial years.

The accompanying accounting policies and notes form an integral part of these accounts.

5

Manchester and District Council of Synagogues Balance Sheet as at 31 December 2020

Notes
Fixed assets
Tangible assets
4
Current assets
Stocks
5
Debtors
6
Cash at bank and in hand
Creditors: amounts falling due
within one year
7
Net current assets
Net assets
Funds:
Unrestricted funds
9		 2020
£
2
2,299
20,068
80,202
102,569
(1,350)
101,219
101,221
101,221
101,221		 2019
£
2
2,299
13,328
12,585
28,212
(1,350)
26,862
26,864
26,864
26,864

H Gordon Trustee Approved by the Trustees' on 14 June 2021

The accompanying accounting policies and notes form an integral part of these accounts.

6

Manchester and District Council of Synagogues Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies

Basis of preparation of accounts

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

The charity has taken advantage of exemption in Financial Reporting Standard No 1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small charity.

Depreciation

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery over 6 - 7 years

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

Incoming resources from charitable trading activity are accounted for when earned.

Incoming resources from grants, where related to performance and specific deliverables are accounted for as the charity earns the right to consideration by its performance.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Income consists of voluntary income and donations, fees generated from its charitable activities,.

7

Manchester and District Council of Synagogues Notes to the Accounts for the year ended 31 December 2020

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of generating funds (when incurred) comprise the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

All overhead and support costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in note 11.

Resources expended have been included in the Statement of Financial Activities on an accruals basis, inclusive of VAT which cannot be recovered.

There were no material fundraising costs during the year.

Funds

Designated funds are part of the mainstream unrestricted reserves which the Trustees have designated for a specific purpose, but are in fact used for their designated purpose at the discretion of trustees and are free to be returned to the main fund at any time.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Other information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 58 Cavendish Road Salford M7 4NQ.

2

Deficit for the year
This is stated after charging:
Independent examiners fee		 2020
£
1,350		 2019
£
1,350

8

Manchester and District Council of Synagogues Notes to the Accounts

for the year ended 31 December 2020

3
Staff costs
Salary
4
Tangible fixed assets
Cost
At 1 January 2020
At 31 December 2020
Depreciation
At 1 January 2020
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
All fixed assets are used for direct charitable purposes.		 2020
£
4,500
4,500		 2019
£
4,500
4,500
Plant and
machinery
£
15,473
15,473
15,471
15,471
2
2

9

Manchester and District Council of Synagogues Notes to the Accounts for the year ended 31 December 2020

5
Stocks
2020
£
Stock of Shrouds
2,299
6
Debtors
2020
£
Trade debtors
15,400
Other debtors
4,529
Prepayments and accrued income
139
20,068
7
Creditors: amounts falling due within one year
2020
£
Other creditors
1,350
The difference between purchase price and their replacement cost is not material.		 2019
£
2,299
2019
£
13,200
-
128
13,328
2019
£
1,350

10

Manchester and District Council of Synagogues Notes to the Accounts for the year ended 31 December 2020

8 Share capital

The company is limited by guarantee and has no share capital.

9
Funds:
At 1 January
Net income/(deficit) for the year
At 31 December		 Total
2020
£
26,864
74,357
101,221		 Unrestricted
2020
£
26,864
89,929
116,793		 Designated
2020
£
-
-
-		 Total
2019
£
47,340
(20,476)
26,864

Analysis of net assets

Tangible assets
Debtors
Stock
Cash at bank
Other creditors		 Total
funds
2020
£
2
20,068
2,299
80,202
(1,350)
101,221		 Unrestricted
funds
2020
£
2
20,068
2,299
80,202
(1,350)
101,221		 Total
funds
2019
£
2
13,328
2,299
12,585
(1,350)
26,864

11

Manchester and District Council of Synagogues Notes to accounts for the year ended 31 December 2020

11 Cost of generating funds - direct charitable expenditure
Carriages,Coffins Shrouds
Scan Charges
Tahara requisites and laundry
PPE safety eqipment re COVID
Repairs, renovations and maintenance
Support costs (note 13)
12 Governance costs
Wages and salaries
Insurance
Independent examiners fee
13 Support Costs
Bank charges
Sundry expenses
Printing, postage and stationery
Adverts
Rep council
Event		 Total
2020
£
148,600
2,675
10,039
15,572
367
3,528
180,781
Total
2020
£
4,500
824
1,350
6,674
Total
2020
£
77
102
1,014
295
2,040
3,528		 Unrestricted
funds
2020
£
148,600
2,675
10,039
367
3,528
165,209
Unrestricted
funds
2020
£
4,500
824
1,350
6,674
Unrestricted
funds
2020
£
77
102
1,014
295
-
2,040
3,528		 Designated
funds
2020
£
-
-
-
-
-
Designated
funds
2020
£
-
-
-
-
Designated
funds
2020
£
-
-
-
-
-
-		 Total
2019
£
133,800
2,700
15,263
-
-
3,554
155,317
Total
2019
£
4,500
764
1,350
6,614
Total
2019
£
135
143
1,191
-
45
2,000
3,514

12