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|Trustees' Report||1to 6|
|---|---|---|
|Independent
Auditors'|Report|7to9|
|Statement ofFinancial|Activities|10to 11|
|Balance Sheet||12|
|Notes to the Financial|Statements|13to 22|
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|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|||||
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||||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|
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|||||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|
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|||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|
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||||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|
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||||||||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|
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|||Unrestricted||||
|---|---|---|---|---|---|
|||funds||||
||||Total||Total|
|||General|2020||2019|
|Events income;||||||
|Fundraising|events|350||350|1,544|
|||350||350|1,544|
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|||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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|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|
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|||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|
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|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)|