2020-12-31-accounts

Trustees' Report		1to 6
Independent Auditors'	Report	7to9
Statement ofFinancial	Activities	10to 11
Balance Sheet		12
Notes to the Financial	Statements	13to 22

Trustees		Mr ECawston	- Chair
		Mr D Cohen -	Vice Chair
		Mrs JGolten -	Honorary		Secretary ScCustodial	Trustee
		Mr S Salamon	- Chair ofFinance Committee
		Mr M Bogod -	Life Councillor
		Mr N Kirby - Custodial		Trustee
		Mrs TPitt
		Mrs L Fuller
		Mrs K Bernstein
		Mr C Heyman
		Mr P Kaye
		Mrs M Shellard
Other Otucers		Mr L Bernstein	- Warden
		Mr DKyiet - Warden
Principal Office		Moira Terrace
		Cardiff
		CF24 OEJ
Charity Registration	Number	H44498
Solicitors		Mr S Hermer
		L.G. Williams &Prichard
		22 St Andrew's	Crescent
		Cardiff
		CF10SDD
Auditor		HSJ Audit Limited
		Severn House
		Hazell Drive
		Newport
		NP10 8FY

			Unrestricted	Restricted	Total
			funds	funds	2020
		Note
Income and Endowments	fram:
Donations and legacies			1,557	3,926	5,483
Charitable activities			56,831		56,831
Other trading activities			350		350
Investment income			3,052		3,052
Other income			52		52
Total income			61,842	3,926	65,768
Expenditure on:
Raising funds			(42)		(42)
Charitable activities Total expenditure			(61,388) ~0),430)	(3,800) ~3,000)	(65,188) 65,230)
Gains/losses on investment	assets		13,751		13,751
Net movement in funds			14,163	126	14,289
Reconciliation offunds
Total funds brought forward			279,298	302,594	581,892
Total funds carried forward		17	293,461	302,720	596,181

				Unrestricted	Restricted	Total
				funds	funds	2019
			Note			K
Income and Endowments		from:
Donations and legacies				9,001	3,287	12,288
Charitable activities				63,070		63,070
Other trading activities '				1,544		1,544
Investment income				3,418		3,418
Other income				120		120
Total income				77,153	3,287	80,440
Expenditure on:
Raising funds Charitable activities Total expenditure				(51) (78,700) ~78,7!1)	12,222) 3,222)	(51) ~81,822) 81,973)
Gains/losses on investment		assets		14,004		14,004
Net movement in funds				12,406	65	12,471
Reconciliation offunds
Total funds brought	forward			266,892	302,529	569,421
Total funds carried	forward		17	279,298	302,594	581,892

		Balance Sheet as at 3	1December 2	020
				2020	2019
			Note
Fixed assets
Tangible assets			12	305,885	309,793
Heritage assets			13	2,210	2,210
Investments			14	107,248	93,498
				415,343	405,501
Current assets
Debtors			15	15,130	15,538
Cash at bank	and in hand			171,166	168,156
Creditors: Amounts		falling due within one year	13	186,296 ~3,4383	183,694 ~7,3837
Net current	assets			180,838	176,391
Net assets				596,181	581,892
Funds ofthe	charity:
Restricted funds				302,720	302,594
Unrestricted	income	funds
Unrestricted	funds			293,461	279,298
Total funds			17	596,181	581,892

			Unrestricted
			funds
				Restricted	Total	Total
			General	funds	2020	2019
				8
Donations	and legacies;
Donations		from individuals	1,455	3,272	4,727	10,631
Gift sid	reclaimed		102	654	756	1,657
			1,557	3,926	5,483	12,288

							Unrestricted
							funds
								Total	Total
							General	2020	2019
							8
Membership		subscriptions		-Other charitable		activities	40,348	40,348	41,706
GiR aid on		membership	subscriptions		-Other
charitable	activities						8,374	8,374	7,888
Chevrah	Kadisha - Burials						8,109	8,109	12,322
Seder									1,154
							56,831	56,831	63,070

		Unrestricted
		funds
			Total		Total
		General	2020		2019
Events income;
Fundraising	events	350		350	1,544
		350		350	1,544

		Unrestricted
		funds
			Total	Total
		General	2020	2019
		8
Interest receivable	and similar income;
Interest receivable on bank deposits		182	182	605
Other investment	income	2,870	2,870	2,813
		3,052	3,052	3,418

a) Cost	s of	tradi	ng activities
						Unrestricted
						funds
							Total	Total
						General	2020	2019
					Note	8
Fundraising		trading costs;
Fundraising						42	42	51
						42	42	51
7 Expenditure			on charitable	activities
					Unrestricted
					funds
						Restricted	Total	Total
					General	funds	2020	2019
			Note					g
Other charimble
activities					47,739	3,800	51,539	61,768
Board ofDeputies					545		545	34
Chevrah	Kadisha-
Burials					5,747		5,747	12,198
Chevrah	Kadisha-
Insurance	Premium				1,409		1,409	716
Seder								1,013
Allocated	support		costs		1,068		1,068	1,189
Governance		costs			4,880		4,880	5,004
					61,388	3,800	65,188	81,922

Support costs allocated to charitable	Support costs allocated to charitable	activities
		Governance			Total	Total
	Basis of	costs	Finance	costs	2020	2019
	allocation		8		8	8
Other charitable
activities	A	4,880		1,068	5,948	6,193

12 Tangible fixed assets
	Land and	Furniture and
	buildings	equipment	Total
Cost
At 1 January 2020	304,546	38,491	343,037
At 31December 2020	304,546	38,491	343,037
Depreciation
At I January 2020	538	32,706	33,244
Charge forthe year	59	3,849	3,908
At 31December 2020	597	36,555	37,152
Net book value
At 31December 2020	303,949	1,936	305,885
At 31December 2019	304,008	5,785	309,793

13 Heritage assets
			Heritage
			assets	Total
			8
Cost
At 1January 2020			2,210	2310
At 31December 2020			2,210	2,210
Depreciation
At 31December 2020
Net book value
At 31December 2020			2,210	2,210
14 Fixed asset investments
Other investments
			Listed
			investments	Total
				8
Cost orValuation
At I January 2020			93,497	93,497
Revaluation			13,751	13,751
At 31December 2020			107,248	107,248
Net book value
At 31December 2020			747,248	287,248
At 31December 2019			93,497	93,497
15 Debtors
			2020	2019
Other debtors			15,130	15,538
16 Creditors: amounts	falling due within	one year
			2020	2019
Other creditors			2,038	2,058
Accruals			3,420	5,245
			5,458	7,303

17 Funds
					Balance at
	Balance at 1			Other	31
	January	Incoming	Resources	recognised	December
	2020	resources	expended	gains/(losses)	2020
Unrestricted funds
General
General fund	279,298	61,842	(61,430)	13,751	293,461
Restricted funds
Capital fund	270,366				270,366
Building fund	26,762				26,762
TreeofLife fund	2,639				2,639
Hineni dt Development
Projects	1,527				1,527
Charitable fund	1,300	3,926	{3,800)		1,426
Total restricted fuads	302,594	3,926	{3,800)		302,720
Total funds	581,892	65,768	(65,230)	13,751	596,181

Notes	to the Fin	ancial Statements	for the Ye	ar Ended 31	December 2	020
						Balance at
		Balance st I			Other	31
		January	Incoming	Resources	recogaised	December
		2019	resources	expended	gains/0osses)	2019
				8	8	g
Unrestricted funds
General
General fund		266,892	77,153	(78,751)	14,004	279,298
Restricted funds
Capital fund		270,366				270,366
Building fund		26,762				26,762
Tree ofLife fund		2,639				2,639
Hineni StDevelopment
Projects Charitable fund		1,527 1,235	3,287	~3,222		1,527 1,300
Total restricted	funds	302,529	3,287	(3,222)		302,594
Total funds		569,421	80,440	(81,973)	14,004	581,892

		Unrestricted
		funds
			Restricted
		Ceneral	funds	Total funds
Tangible	fixed assets	8,757	297 128	305,885
Heritage	assets	2,210		2,210
Fixed asset investments Current assets Cunent liabilities		107,248 180,830 ~5,458)	5,466	107,248 186,296 ~5458)
Total net assets		293,587	302,594	596,181

Year Ended 31Decemb	er 20	20
			2020	2019
Incoming resources:
Donations and legacies
Appeals and donations			6,384	10,631
Gift Aid tax reclaimed				1,657
			6,384	12,288
Charitable activities
Membership subscriplions			40,348	41,706
Chevrah Kadisha			8,109	12,322
Seder				1,154
Gift Aid on Membership	Subscriptions		7 400	7,888
			55 023	63,070
Other trading activities
Fundraising events			402
			402
Investment income
Interest on cash deposits			181	605
Income from other investments			2,870	2,813
			3,051	3,419
Expenditure:
Raising funds Purchases			~42 ~42	~07 ~07
Charitable activities
Burial insurance premium			(1,409)	(716)
Establishment costs (below)			(26,065)	(23,700)
Synagogue refurbishment			(4,909)	{4,526)
MRJ levies			(5,455)	{5,992)
Chevrah Kadisha			(5,747)	(12,198)
Seder				(1,013)
Rabbinical services			(2,825)	(16,008)
Organists and singers			(3,250)	(3,000)
Board ofDeputies			(1,110)	(34)
Donations			(3,800)	(1,447)
Sundry expenses			(1,326)	(3,188)
Bank charges			(1,068)	(1,189)
Depreciation ofproperty			(60)	(60)
Depreciation offixtures and fittings			(3,849)	(3,849)
Accountancy fee Annual audit			(1,460) ~3420	{1,584) ~3.420
			65 753	81,922
Gains/losses on investment		assets:
Revaluation gains / (losses)			13751	14,004
			13751	14,004
Net income / (expenditure)			13,717	12,471

Establishment costs
Water Rates	(235)	(226)
Building insurance	(3,973)	(4,597)
Equipment maintenance	(4,593)	{3,474)
Light and heat	(4,796)	{5,887)
Cleaning / catering	(10,588)	(8,479)
Postage/telephone	(1,511)	(898)
Website expenses	(173)	(182)
Publication and printing	(195)	(160)
	(26,065)	(23,700)