2023-12-31-accounts - Merseyside Jewish Representative Council

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REGISTERED COMPANY NUMBER: 07431778 (England and Wales) REGISTERED CHARITY NUMBER: 1140569

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Merseyside Jewish Representative Council

Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG

Merseyside Jewish Representative Council

Contents of the Financial Statements for the Year Ended 31 December 2023

	Page
Report of the Trustees	1 to 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 11
Detailed Statement of Financial Activities	12

Merseyside Jewish Representative Council

Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

The charity has three legal objects: "to promote the welfare of the Merseyside Jewish community through the relief of poverty, the advancement of education, the advancement of the Jewish religion and any other purposes which are both charitable and beneficial to persons practising or adhering to the Jewish religion in the city of Liverpool and its neighbouring areas, the Wirral and the City of Chester and its neighbouring areas; to promote religious and ethnic harmony for the public benefit by educating the public in different religious beliefs and about different ethnic groups including an awareness of their distinctive features and their common ground to promote good relations knowledge and mutual understanding between persons of different faiths and ethnic groups; and to promote and organise co-operation in the achievement of the above purposes and to that end bring together in council local representatives of charities, voluntary agencies and statutory authorities engaged in the furtherance of the above purposes or any of them."

FINANCIAL REVIEW

Reserves policy

It is the policy of the company to maintain unrestricted reserves at a level which provides sufficient resources to cover management, administration and support costs and to respond to any unforeseen circumstances.

The Trustees aim to maintain reserves at a level by means of a surplus over the long term and stringent cash management.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its memorandum and articles of association, supplemented by rules made under the articles on 1 February 2011, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The charity is governed by its Executive Committee, whose members, under the articles and rules are either nominated ex-officio by a number of communal organisations listed in the rules, appointed or co-opted by the Executive, or nominated and elected by the membership at AGM. The members of the Executive Committee are the charity trustees and company directors. The organisations entitled to nominate representatives on the Executive Committee include King David and Harold House Foundation, Liverpool Jewish Housing Association Ltd, Liverpool Reform Synagogue, Childwall Hebrew Congregation, Allerton Hebrew Congregation, Liverpool Old Hebrew Congregation, Merseyside Jewish Community Care, Stapely Residential & Nursing Home or Stapely Jewish Care Home Ltd, Liverpool Council of Wardens of Orthodox Synagogues, Liverpool UJIA and Liverpool Israel Committee or their successor bodies. Other ex-officio members of the Executive include the Deputy representing the Council on the Board of Deputies of British Jews and the Civic (Town Hall) Liaison Officer, if one shall be appointed.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07431778 (England and Wales)

Registered Charity number

1140569

Page 1

Merseyside Jewish Representative Council

Report of the Trustees for the Year Ended 31 December 2023

Registered office

Shifrin House 433 Smithdown Road Liverpool Merseyside L15 3JL

Trustees

G S Globe B M Levene Mrs M Hayward A K Rae Ms A K Lewis P M Levinson H Simon J G Wolfson

Company Secretary

M Marcus

Independent Examiner

Mr G Evans Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG

COMMENCEMENT OF ACTIVITIES

The charitable company was incorporated on 8 November 2010 and commenced activities on 1 January 2011, taking on the activities of the former MJRC Charitable Ltd.

Approved by order of the board of trustees on 27 August 2024 and signed on its behalf by:

H Simon - Trustee

Page 2

Independent Examiner's Report to the Trustees of Merseyside Jewish Representative Council

Independent examiner's report to the trustees of Merseyside Jewish Representative Council ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts 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
the accounts 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 (FRS 102)).

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 accounts to be reached.

Mr G Evans

Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG

27 August 2024

Page 3

Merseyside Jewish Representative Council

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 4,381 29,274 Other trading activities 3 8,344 - Investment income 4 571 - Total 13,296 29,274 EXPENDITURE ON Charitable activities Activities 11,319 3,273 NET INCOME/(EXPENDITURE) 1,977 26,001 RECONCILIATION OF FUNDS Total funds brought forward 18,689 31,491 TOTAL FUNDS CARRIED FORWARD 20,666 57,492	2023 Total funds £ 33,655 8,344 571 42,570 14,592 27,978 50,180 78,158	2022 Total funds £ 12,158 6,350 166 18,674 18,846 (172) 50,352 50,180

The notes form part of these financial statements

Page 4

Merseyside Jewish Representative Council

Balance Sheet

31 December 2023

Unrestricted Restricted funds funds Notes £ £ CURRENT ASSETS Debtors 8 500 - Prepayments and accrued income 419 - Cash at bank 20,466 57,493 21,385 57,493 CREDITORS Amounts falling due within one year 9 (720) - NET CURRENT ASSETS 20,665 57,493 TOTAL ASSETS LESS CURRENT LIABILITIES 20,665 57,493 NET ASSETS 20,665 57,493 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS	2023 Total funds £ 500 419 77,959 78,878 (720) 78,158 78,158 78,158 20,665 57,493 78,158	2022 Total funds £ 1,851 507 48,828 51,186 (1,006) 50,180 50,180 50,180 18,689 31,491 50,180

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 August 2024 and were signed on its behalf by:

H Simon - Trustee

The notes form part of these financial statements

Page 5

Merseyside Jewish Representative Council

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Donations|2,102|7,924| |Gift aid|528|659| |Synagogue levy|1,400|1,400| |Grants|27,000|-| |Delegates fees|875|875| |Mortuary maintenance|1,750|1,300| |33,655|12,158|

----- End of picture text -----

Grants received, included in the above, are as follows:

----- Start of picture text -----
||| |---|---| |2023|2022| |£|£| |-| |Other grants|27,000|

----- End of picture text -----

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continued...

Merseyside Jewish Representative Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

3. OTHER TRADING ACTIVITIES

Fundraising events Year Book income INVESTMENT INCOME Deposit account interest	2023 £ 3,199 5,145 8,344 2023 £ 571	2022 £ 250 6,100 6,350 2022 £ 166

4. INVESTMENT INCOME

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,268
7,890
Other trading activities
6,350
-
Investment income
166
-
Total
10,784
7,890
EXPENDITURE ON
Charitable activities
Activities
12,140
6,706
NET INCOME/(EXPENDITURE)
(1,356)
1,184
Transfers between funds
407
(407)
Net movement in funds
(949)
777
RECONCILIATION OF FUNDS
Total funds brought forward
19,638
30,714
TOTAL FUNDS CARRIED FORWARD
18,689
31,491

Total
funds
£
12,158
6,350
166
18,674
18,846
(172)
-
(172)
50,352
50,180

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continued...

Merseyside Jewish Representative Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

7.	TANGIBLE FIXED ASSETS
		Fixtures		Computer
	&	equipment		equipment	Totals
			£	£	£
	COST
	At 1 January 2023 and
	31 December 2023		681	379	1,060
	DEPRECIATION
	At 1 January 2023 and
	31 December 2023		681	379	1,060
	NET BOOK VALUE
	At 31 December 2023		-	-	-
	At 31 December 2022		-	-	-
8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	Other debtors			2023 £ -	2022 £ 615
	Tax			500	1,236
				500	1,851
9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	Trade creditors			2023 £ -	2022 £ 286
	Accrued expenses			720	720
				720	1,006
10.	MOVEMENT IN FUNDS
	Unrestricted funds	At	1.1.23 £	Net movement in funds £	At 31.12.23 £
	General fund	12,316		1,976	14,292
	Year Book		6,373	-	6,373
	Restricted funds	18,689		1,976	20,665
	Bookshop Charitable Funds Committee	17,890		(2,498)	15,392
	Stapely Mortuary	12,091		1,750	13,841
	Kehilla Choir		1,420	180	1,600
	Mitzvah Day		90	(85)	5
	Lottery Grant		-	9,655	9,655
	Rothschild Archive Grant		-	17,000	17,000
		31,491		26,002	57,493
	TOTAL FUNDS	50,180		27,978	78,158

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continued...

Merseyside Jewish Representative Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bookshop Charitable Funds Committee
Stapely Mortuary
Kehilla Choir
Mitzvah Day
Lottery Grant
Rothschild Archive Grant
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Resource Centre
Year Book
Restricted funds
Bookshop Charitable Funds Committee
Activities Co-ordinator
Stapely Mortuary
Kehilla Choir
Mitzvah Day
Brit
TOTAL FUNDS

Incoming
Resources
Movement
resources
expended
in funds
£
£
£
13,296
(11,320)
1,976
-
(2,498)
(2,498)
1,750
-
1,750
180
-
180
344
(429)
(85)
10,000
(345)
9,655
17,000
-
17,000
29,274
(3,272)
26,002
42,570
(14,592)
27,978
Net
Transfers
movement
between
At
At 1.1.22
in funds
funds
31.12.22
£
£
£
£
12,081
1,656
(1,421)
12,316
(1,828)
-
1,828
-
9,385
(3,012)
-
6,373
19,638
(1,356)
407
18,689
17,890
-
-
17,890
618
-
(618)
-
10,791
1,300
-
12,091
1,170
250
-
1,420
65
25
-
90
180
(391)
211
-
30,714
1,184
(407)
31,491
50,352
(172)
-
50,180

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continued...

Merseyside Jewish Representative Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	10,784	(9,128)	1,656
Year Book	-	(3,012)	(3,012)
Restricted funds	10,784	(12,140)	(1,356)
Stapely Mortuary	1,300	-	1,300
Kehilla Choir	250	-	250
Mitzvah Day	310	(285)	25
Brit	59	(450)	(391)
Ukraine	5,971	(5,971)	-
	7,890	(6,706)	1,184
TOTAL FUNDS	18,674	(18,846)	(172)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Resource Centre Year Book Restricted funds Bookshop Charitable Funds Committee Activities Co-ordinator Stapely Mortuary Kehilla Choir Mitzvah Day Brit Lottery Grant Rothschild Archive Grant TOTAL FUNDS	Net Transfers movement between At At 1.1.22 in funds funds 31.12.23 £ £ £ £ 12,081 3,632 (1,421) 14,292 (1,828) - 1,828 - 9,385 (3,012) - 6,373 19,638 620 407 20,665 17,890 (2,498) - 15,392 618 - (618) - 10,791 3,050 - 13,841 1,170 430 - 1,600 65 (60) - 5 180 (391) 211 - - 9,655 - 9,655 - 17,000 - 17,000 30,714 27,186 (407) 57,493 50,352 27,806 - 78,158

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continued...

Merseyside Jewish Representative Council

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	24,080	(20,448)	3,632
Year Book	-	(3,012)	(3,012)
Restricted funds	24,080	(23,460)	620
Bookshop Charitable Funds Committee	-	(2,498)	(2,498)
Stapely Mortuary	3,050	-	3,050
Kehilla Choir	430	-	430
Mitzvah Day	654	(714)	(60)
Brit	59	(450)	(391)
Ukraine	5,971	(5,971)	-
Lottery Grant	10,000	(345)	9,655
Rothschild Archive Grant	17,000	-	17,000
	37,164	(9,978)	27,186
TOTAL FUNDS	61,244	(33,438)	27,806

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 11

Merseyside Jewish Representative Council

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Synagogue levy Grants Delegates fees Mortuary maintenance Other trading activities Fundraising events Year Book income Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Insurance Print, postage and stationery Travel Sundries Events & celebrations Donations Support costs Management Subscriptions Administration costs Finance Bank charges Governance costs Accountancy fees Total resources expended Net income/(expenditure)	2023 £ 2,102 528 1,400 27,000 875 1,750 33,655 3,199 5,145 8,344 571 42,570 135 2,578 1,100 14 1,812 2,530 8,169 615 2,700 3,315 88 3,020 14,592 27,978	2022 £ 7,924 659 1,400 - 875 1,300 12,158 250 6,100 6,350 166 18,674 130 2,498 - 13 1,068 9,316 13,025 - 2,700 2,700 101 3,020 18,846 (172)

This page does not form part of the statutory financial statements

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