Charity number 1136024
Manchester and District Council of Synagogues
## Unaudited Financial Statements
31 December 2021
## **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 2021
The trustees present their report and accounts for the year ended 31 December 2021.
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 2021
## **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 deficit of £20,602 as compared to a surplus of £74,357 in 2020. This has been due to the unfortunate rise in the number of deaths from the Covid pandemic. in that year.In 2021 figures have fallen to what they were pre the pandemic as to what average funerals would be.
In the year, the council arranged 148 funerals (2020: 234) and of these 16 funerals (2020: 16) 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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: 15 February 2022
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:
- 1) accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act
or
- 2) the financial statements do not accord with those records; or
- 3) the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4) the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
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 2021**
## **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**
**2021**
**£**
11,255
141,881
-
30
153,166
167,054
6,714
173,768
(20,602)
-
(20,602)
101,221
80,619|**Unrestricted**
**funds**
**2021**
**£**
11,255
141,881
-
30
153,166
167,054
6,714
173,768
(20,602)
(20,602)
101,221
80,619|**Designated**
**funds**
**2021**
**£**
-
-
-
-
-
-
-
-
-|**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|
|---|---|---|---|---|
## **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 2021**
|**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|**2021**
**£**
2
1,575
15,945
64,447
81,967
(1,350)
80,617
80,619
80,619
80,619|**2020**
**£**
2
2,299
20,068
80,202
102,569
(1,350)
101,219
101,221
101,221
101,221|
|---|---|---|
H Gordon Trustee Approved by the Trustees' on 15 February 2022
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 2021**
## **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 2021**
## _**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|**2021**
**£**
1,350|**2020**
**£**
1,350|
|---|---|---|
8
## **Manchester and District Council of Synagogues Notes to the Accounts**
**for the year ended 31 December 2021**
|**3**
**Staff costs**
Salary
**4**
**Tangible fixed assets**
**Cost**
At 1 January 2021
At 31 December 2021
**Depreciation**
At 1 January 2021
At 31 December 2021
**Net book value**
At 31 December 2021
At 31 December 2020
All fixed assets are used for direct charitable purposes.|**2021**
**£**
4,500
4,500|**2020**
**£**
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 2021**
|**5**
**Stocks**
**2021**
**£**
Stock of Shrouds
1,575
**6**
**Debtors**
**2021**
**£**
Trade debtors
15,800
Other debtors
-
Prepayments and accrued income
145
15,945
**7**
**Creditors: amounts falling due within one year**
**2021**
**£**
Other creditors
1,350
The difference between purchase price and their replacement cost is not material.|**2020**
**£**
2,299
**2020**
**£**
15,400
4,529
139
20,068
**2020**
**£**
1,350|
|---|---|
10
## **Manchester and District Council of Synagogues Notes to the Accounts for the year ended 31 December 2021**
## **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**
**2021**
**£**
101,221
(20,602)
80,619|**Unrestricted**
**2021**
**£**
101,221
(20,602)
80,619|**Designated**
**2021**
**£**
-
-
-|**Total**
**2020**
**£**
26,864
74,357
101,221|
|---|---|---|---|---|
## **Analysis of net assets**
|Tangible assets
Debtors
Stock
Cash at bank
Other creditors|**Total**
**funds**
**2021**
**£**
2
15,945
1,575
64,447
(1,350)
80,619|**Unrestricted**
**funds**
**2021**
**£**
2
15,945
1,575
64,447
(1,350)
80,619|**Total**
**funds**
**2020**
**£**
2
20,068
2,299
80,202
(1,350)
101,221|
|---|---|---|---|
11
## **Manchester and District Council of Synagogues Notes to accounts for the year ended 31 December 2021**
|**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**
**2021**
**£**
142,029
5,950
14,066
2,685
866
1,458
167,054
**Total**
**2021**
**£**
4,500
864
1,350
6,714
**Total**
**2021**
**£**
82
170
1,206
-
1,458|**Unrestricted**
**funds**
**2021**
**£**
142,029
5,950
14,066
2,685
866
1,458
167,054
**Unrestricted**
**funds**
**2021**
**£**
4,500
864
1,350
6,714
**Unrestricted**
**funds**
**2021**
**£**
82
170
1,206
-
-
-
1,458|**Designated**
**funds**
**2021**
**£**
-
-
-
-
-
**Designated**
**funds**
**2021**
**£**
-
-
-
-
**Designated**
**funds**
**2021**
**£**
-
-
-
-
-
-|**Total**
**2020**
**£**
148,600
2,675
10,039
-
367
3,554
165,235
**Total**
**2020**
**£**
4,500
824
1,350
6,674
**Total**
**2020**
**£**
75
-
1,014
-
45
2,040
3,174|
|---|---|---|---|---|
12