| Trustees' | Report | I to6 | |
|---|---|---|---|
| Independent Auditors' |
Report | 7to0 | |
| Statement | ofFinancial | Activities | 10to 11 |
| Balance | Sheet | 12 | |
| Notes to | the Financial | Statements | 13to 23 |
| Charity | Registration | Registration | Number: | 1144498 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Principal | Office: | Moira Terrace | |||||||||
| Cardiff | |||||||||||
| CF24 OEJ | |||||||||||
| Auditor: | HSJ Audit Limited | ||||||||||
| Severn House | |||||||||||
| Hazel l Drive | |||||||||||
| Newport | |||||||||||
| NPIO 8FY | |||||||||||
| Solicitors: | Mr P Simon | ||||||||||
| Axion Ince Ltd | |||||||||||
| 33,Charles Street | |||||||||||
| Cardiff | |||||||||||
| CF102AG | |||||||||||
| Trustees and officers | |||||||||||
| The trustees | and officers serving | during | the year and since the year end were | as follows: | |||||||
| Trustees: | Mr D Cohen - Executive Committee | Member | |||||||||
| Mrs TPitt - Executive Committee Member |
|||||||||||
| Mrs SJ Golten - Custodial | Trustee, Executive Committee | Member | |||||||||
| Mr ECawston - Executive | Committee | Member | |||||||||
| Mr S Salamon - Chair ofFinance Committee | |||||||||||
| Mr M Bogod - Life Councillor | - Resigned | April 2022 | |||||||||
| Mr N Kirby - Custodial Tnistee |
|||||||||||
| Mrs K Bernstein | |||||||||||
| Mr C Heyman | |||||||||||
| Mr P Kaye | |||||||||||
| Mr N Lane | |||||||||||
| Mr M Stone | |||||||||||
| Prof SRollnick | |||||||||||
| Other Officers: | Mrs L Fuller - Warden | ||||||||||
| Mr L Bernstein - Warden | |||||||||||
| Mr D Kyiet - Warden | |||||||||||
| Mr H Ben-Avraham | - Warden | ||||||||||
| Mr J Minkes - Warden |
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| funds | funds | 2022 | ||||
| Note | f | |||||
| Income and Endowments | from: | |||||
| Donations and legacies |
8,058 | 4,075 | 12,133 | |||
| Charitable activities |
53,698 | 53,698 | ||||
| Investment income |
3,596 | 3,596 | ||||
| Other income | 207 | 207 | ||||
| Total income | 65,559 | 4,075 | 69,634 | |||
| Expenditure on: |
||||||
| Raising funds | (250) | (250) | ||||
| Charitable activities |
(79,962) | (4,230) | (84,192) | |||
| Total expenditure | (80,212) | (4,230) | (84,442) | |||
| Gains/losses on investment |
assets | (16,466) | (16,466) | |||
| Net expenditure | (31,119) | (155) | (31,274) | |||
| Net movement in funds |
(31,119) | (155) | (31,274) | |||
| Reconciliation offunds |
||||||
| Total funds brought | foovard | 318,488 | 302,881 | 621,369 | ||
| Total funds carried | foovard | 18 | 287,369 | 302,726 | 590,095 |
| Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|
| Note | funds | fundsf | 2021 | |||
| Income and Endowments | from: | |||||
| Donations and legacies |
10,435 | 4,384 | 14,819 | |||
| Charitable activities |
66,795 | 66,795 | ||||
| Other trading activities |
440 | 440 | ||||
| Investment income |
2,927 | 2,927 | ||||
| Other income | 26 | 26 | ||||
| Total income | 80,623 | 4,384 | 85,007 | |||
| Expenditure on: |
||||||
| Raising funds | (152) | (152) | ||||
| Charitable activities |
(62,041) | (4,223) | (66,264) | |||
| Total expenditure | (62,193) | (4,223) | (66,416) | |||
| Gains/losses on investment |
assets | 6,597 | 6,597 | |||
| Net income | 25,027 | 161 | 25,188 | |||
| Net movement in funds |
25,027 | 161 | 25,188 | |||
| Reconciliation offunds |
||||||
| Total funds brought | forward | 293,461 | 302,720 | 596,181 | ||
| Total funds carried | forward | 18 | 318,488 | 302,881 | 621,369 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | f | f | ||||
| Fixed assets | ||||||
| Tangible assets | 12 | 309,888 | 305,267 | |||
| Heritage assets | 13 | 2,210 | 2,210 | |||
| Investments | 14 | 147,379 | 113,845 | |||
| 459,477 | 421,322 | |||||
| Current assets |
||||||
| Debtors | 15 | 8,648 | 16,494 | |||
| Cash at bank | and in hand | 16 | 132,223 | 191,883 | ||
| 140,871 | 208,377 | |||||
| Creditors: Amounts | falling due within | one year | 17 | (10,253) | (8,330) | |
| Net current | assets | 130,618 | 200,047 | |||
| Net assets | 590,095 | 621,369 | ||||
| Funds ofthe | charity: | |||||
| Restricted income funds | ||||||
| Restricted funds |
302,726 | 302,881 | ||||
| Unrestricted | income | funds | ||||
| Unrestricted | funds | 287,369 | 318,488 | |||
| Total funds | 18 | 590,095 | 621,369 |
| Unrestricted | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| funds | Restricted | Total | Total | ||||||
| General f |
funds | 2022 8 |
2021f | ||||||
| Donations and |
legacies; | ||||||||
| Donations | from individuals | 7,833 | 3,476 | 11,309 | 13,953 | ||||
| Gift aid reclaimed | 225 | 599 | 824 | 866 | |||||
| 8,058 | 4,075 | 12,I33 | 14,819 | ||||||
| 3 | Income | from charitable | activities | ||||||
| Unrestricted | |||||||||
| funds | Total | Total | |||||||
| General f |
2022 | 2021f | |||||||
| Other charitable | activities | 46,551 | 46,551 | 51,040 | |||||
| Chevrah | Kadisha | - Burials | 7,147 | 7,147 | 15,755 | ||||
| 53,698 | 53,698 | 66,795 | |||||||
| 4 | Income | from other trading | activities | ||||||
| Total | Total | ||||||||
| 2022 | 2021 | ||||||||
| Events income; | |||||||||
| Fundraising | events | 440 | |||||||
| 440 |
| s) Costs of | trading | activities | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | ||||||||
| funds | Total | Total | ||||||
| Note | General 8 |
2022 8 |
2021f | |||||
| Fundraising | trading | costs; | ||||||
| Fundraising | 250 | 250 | 152 | |||||
| 250 | 250 | 152 |
| 7 Expen |
diture on ch |
aritable acti |
vities | |||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| funds | Restricted | Total | Total | |||
| General | funds | 2022 | 2021 | |||
| Note | 8 | 8 | ||||
| Other charitable | ||||||
| activities | 60,041 | 4,230 | 64,271 | 43,062 | ||
| Board of | Deputies | 495 | 495 | 497 | ||
| Chevrah | Kadisha- | |||||
| Burials | 9,878 | 9,878 | 13,884 | |||
| Chevrah | Kadisha- | |||||
| Insurance | Premium | 1,852 | 1,852 | 1,864 | ||
| Seder | 1,249 | 1,249 | 626 | |||
| Allocated | support | |||||
| costs | 1,314 | 1,314 | 1,395 | |||
| Governance costs |
5,133 | 5,133 | 4,936 | |||
| 79,962 | 4,230 | 84,192 | 66,264 |
| 12 Tangible lixed assets |
|||
|---|---|---|---|
| Land and | Furniture and |
||
| buildings E |
equipment E |
Totalf | |
| Cost | |||
| At I January 2022 |
304,546 | 38,491 | 343,037 |
| Additions | 5,238 | 5,238 | |
| At 31 December 2022 | 309,784 | 38,491 | 348,275 |
| Depreciation | |||
| At I January 2022 |
657 | 37,113 | 37,770 |
| Charge for the year | 60 | 557 | 617 |
| At 31 December 2022 | 717 | 37,670 | 38,387 |
| Net book value | |||
| At 31 December 2022 | 309,067 | 821 | 309,888 |
| At 31 December 2021 | 303,889 | 1,378 | 305,267 |
| Other investments | ||||
|---|---|---|---|---|
| Listed | ||||
| investments | Total | |||
| f | ||||
| Cost or Valuation | ||||
| At I January 2022 |
113,845 | 113,$45 | ||
| Revaluation | (16,466) | (16,466) | ||
| Additions | 50,000 | 50,000 | ||
| At 31 December 2022 | 147,379 | 147,379 | ||
| Net book value | ||||
| At 31 December 2022 | 147,379 | 147,379 | ||
| At 31 December 2021 | 113,845 | 113,845 | ||
| 15 Debtors | ||||
| 2022 | 2021f | |||
| Other debtors | 8,64$ | 16,494 | ||
| 16 Cash and cash equivalents | ||||
| 2022f | 2021 | |||
| Cash at bank | 132,223 | 191,883 | ||
| 17 Creditors: amounts | fatting due within | one year | ||
| 2022f | 2021f | |||
| Other creditors | 6,833 | 4,910 | ||
| Accntals | 3,420 | 3,420 | ||
| 10,253 | 8,330 |
| 18 Funds | |||||||
|---|---|---|---|---|---|---|---|
| Balance at | |||||||
| Balance at I | Other | 31 | |||||
| January | Incoming | Resources | recognised | December | |||
| 2022f | resources f |
expended f |
gains/(losses) f |
2022f | |||
| Unrestricted funds |
|||||||
| General | |||||||
| General | fund | 318,488 | 65,559 | (80,212) | (16,466) | 287,369 | |
| Restricted | funds | ||||||
| Capital | fund | 270,366 | 270,366 | ||||
| Building | fund | 26,762 | 26,762 | ||||
| Tree of | Life fund | 2,639 | 2,639 | ||||
| Hineni &Development | |||||||
| Projects | 1,527 | 1,527 | |||||
| Charitable fund |
1,587 | 4,075 | (4,230) | 1,432 | |||
| Total restricted | funds | 302,881 | 4,075 | (4,230) | 302,726 | ||
| Total funds | 621,369 | 69,634 | (84,442) | (16,466) | 590,095 |
| Balance at | ||||||||
|---|---|---|---|---|---|---|---|---|
| Balance at I | Other | 31 | ||||||
| January | Incoming | Resources | recognised | December | ||||
| 2021f | resources | expended f |
gains/(losses) | 2021f | ||||
| Unrestricted | funds | |||||||
| General | ||||||||
| General | fund | 293,461 | 80,623 | (62,193) | 6,597 | 318,488 | ||
| Restricted | ||||||||
| Capital | fund | 270,366 | 270,366 | |||||
| Building | fund | 26,762 | 26,762 | |||||
| Tree of | Life | fund | 2,639 | 2,639 | ||||
| Hineni &Development | ||||||||
| Projects | 1,527 | 1,527 | ||||||
| Charitable fund |
1,426 | 4,384 | (4,223) | 1,587 | ||||
| Total restricted | funds | 302,720 | 4,384 | (4,223) | 302,881 | |||
| Total funds | 596,181 | 85,007 | (66,416) | 6,597 | 621,369 |
| Unrestricted | Total funds at | |||
|---|---|---|---|---|
| funds | Restricted | 31 December | ||
| General f |
fundsf | 2022 f |
||
| Tangible | fixed assets | 12,760 | 297,128 | 309,888 |
| Heritage | assets | 2,210 | 2,210 | |
| Fixed asset investments | 147,379 | 147,379 | ||
| Current | assets | 135,273 | 5,598 | 140,871 |
| Current | liabilities | (10,253) | (10,253) | |
| Total net assets | 287,369 | 302,726 | 590,095 | |
| Unrestricted | Total funds at | |||
| funds | Restricted | 31 December | ||
| General f |
fundsf | 2021 | ||
| Tangible | fixed assets | 8,139 | 297,128 | 305,267 |
| Heritage | assets | 2,210 | 2,210 | |
| Fixed asset investments | 113,845 | 113,845 | ||
| Current | assets | 202,624 | 5,753 | 208,377 |
| Current | liabilities | (8,330) | (8,330) | |
| Total net assets | 318,488 | 302,881 | 621,369 |