COMPANY REGISTRATION NO. 81Z0140 tor the Year Ended 31° Aiwth2024 QIILDWALL HEBREW CONGREGATION {A COMPANY UMITED BY GUARANTEE) CHIU)WALL HEBREW CONGREGATION INDEX TOTRU5fEES ANNUAL REPORT AND VNAUDifED FINANaALSTATEMENTS FOR THEYEAR ENDED 31 AUGUSf 2024 Pa8e Directors (Trustees) Report Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to the Financlal Statements CHILOWALL HEBREW CONGREGATION TRLISTEES ANNUAL REPORT FOR THE YEAR ENDED 31" AUGiIST 2024 Reference and mlnistratlve Detslls This is the Directors Annual ReFK)rt of Childwau Hebrew CoTrgre8atlon. Charity Reglstration Number 1148396. Address Syna8ogue Chambers. Dunbabin Road. LiVerw￿l L15 6XL Dlrertors Ashley Bernstein Barry Levene Den15 Salamon (Appointed 2V03120241 Jeffrey Shulkind (Appointed 21103120241 Alexander Myerson & Co Limited Alexander House 61 Rodney Street Liverpool LI 9ER Bankers Barclèy5 Bank PIC Leicester LE87 28B ClkarkableStatUS Childwall Hebrew Congregation is a registered charity. nwnber 1148396. We are also a company Limited by Guarantee, number 8120140 and I￿rned by the Memorandum and Article5 of Association of 26 lune 2012. Note- Where refereKe Is made, ts trustees ave a150 the directors ofthe conwany. Page I CHILDWALL HEBREW CONGREGATIOPI TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31" AUGUST 2024 The trusteeswho are also directors of the tharity for the purpose of the Companies Art 2006. present their report with the firtancial statements of the tharity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reportin8 by Charities: Statement of Recommended Practi￿ applicable to ¢harities preparing their èceounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republicof Ireland IFRS 1021 leffertive ljanuary 2015). Strurture o¥ernan¢e and man Childwall Hebrew Congregation is an incorporated registered tharity. Trustees are elerted annually at the AGM. Nominations are invited from the wider Membership of the organi53tion. New trustees have an Indurtion covering the responsibilities of being a charftable Dirertor, and an introductitsn to the aims. objectives and WO￿ of the tharity. The Dir&tor5 set over￿1 ￿lIty and direction of the charity. They meet every month makin8 Strategi decisions and reviewing progres5. The Directors may appoint Sub committees as appropriate, which make recommendatior￿ to the full Board. During the year the charity joined United Synagogue Icharity Number 2425521. Some expendlture continuesto be paid bythe tharity, btrt it is intended thatall income and expenditU￿WIll be processe(I via United Synagogue and that the assets will be tran￿erred to United Syna808ue. The Trustees have a55essed and reviewed the major risks to the organisation, and are satisfied that policies and procedure5 are in place and are implemented to manage the risks identified. ertlves and Artlvllles lal The advancemerrt and promotion of the Jewish Religion for the benefit of the public in accordance with the Orthodox Tenet5 thereofr. Ibl The advar￿ment of public education including education In the Orthodox Jewish Falth and the provision of recreational facilitie5 ancillary thereto- Icl The relief of financial hardship by the provision of financial assistance to persons of thejewish Faith who are in need to enable them to observe and perform the rites and practices of the Jewish Religion; Idl Any other ObjÈcls that are considered ChariLible by the Laws of England and Wales. Flna alR The Financial Statement5 Show that our income for the year was £57,371 and our expenditure was £98,220 Showing a deficit of £40.849. Reserve5 Pol" The Dlrectors have examined the charity requiremerrts fof reserves in li8ht of the main risks to the or8ani5ation. The Dirertors a￿ committed to ensuringa levelof reseryesof 3 to 6 months expenditure that enables the organisation to meet unforeseen financial circumstsnces. P•Ke 2 Statement of Dlrect¢xs R bwrtles The Direttors are responsible for prepariry the Annual fte￿rt and the ffinancial ststements in accordance with applicable law and regulat￿￿5. Charity law requires the Directors to prepare financial Staterner￿ for each financial year. Under that lawthe Directors have eleded to preparethefinancial statements irbaccordancewith United Kingdom GenerallyAcceptedActounting Principle5 Iunited KÉngdom Accounting Standards and applicable lawl. The financial statements are required io bTve a true and fair view of the state of affalrs of the Charity and of the financial activities of the charity for that period. In preparing those flnanaal statements. the Directors are required to Select suitable accounting policies and then apply them consistently. Ob5eTve ihe methods and principles in the Charities SORP: Make Ju(Igements and estimates that are reason8bbe and prudent; State whether applicable UK Accounting Standards have been followed, subject to any materlal departures disclosed and explained in the Financial Statements; Prepare thè financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in busine5S. The Directors are responsible for keepin8 proper accounting records which discSose with reasonable accuracy at any tlme thè financtral w>siiion of the charity and to enablè thèm to ensure that the finantièl statements compty with theComp3n*s Art 2(K)6. Th￿arÈ also rèsponsible for safeguarding the a55et5 of the charity and hence for taking reasonable steps for the preventK)n and dete£tion of fraud and other irregularities. INDEPENDENT EXA A resolutlon wlll be prowd at Annual General Meeting that Alexander Myerson & Co Llmlted be ￿e-aP￿inted as independent examiners to the charityfor the ensuing year. A￿hori5ed- pproved for issue by and on behalf of the Directors Barry Levene Date INDEPENDENT EXAMINEWS IIEPORTTOTHE TRUSTEES OF CHILOWAIL HEBREW CONGREGATION Independent examlnerfs reportto the trustees of Chli thwall Hebrew Congregation l%he Comparfl I report to the charity trustees on my examinationof the accounts forthe Company forthe yearended 31 AUBL￿t 2024. Responslbllllles and basis of rei As the charlws tnjstees of the Company land also itsdirertors for the purposes of company law) you are responsibie for the preparation of the ￿Unts in accordan￿ wlth the requlrements of the Companie5 Act 2006 Ilhe 2LKJ6 ACVI. Having satisfied myself that the a¢c(wnts of the Company are not required io be audited under Part 16 of the 2LNJ6 Act arKI are eligibie for irKEependent examinatton. I report in respect of myexamination of your charl￿5 accounts as carried out under Section 145 of the Charities Act 20111.the 2011 ACVI. In carrying out my examination I havefollowedthe directions gplen by the Charity Commission under section 145151 (bl of the 2011 Act. Independerbt Ex#minerfs sLttemert I have completed my examination. I confimi that no matters havecometo my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Cc¥npany as required by Sect￿ 386 of the 2(M)6 Att; or 2. the accounts do not accord with those record¥ or 3. the accounts do not compty with the accounting requirements of sectk)n 396 of the 2006 Act other than any requirement that the accounts 8ive a true afid fair view whith is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance wth the methods and principles of the Statement of Recommended Prartice foraccounting aTrJ reporting by charitie5 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelan(I IFRS 10211. 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. Paul Bums Bsc Hons BFP FCA Alex3nder Myer50n & Co Limited 61 Rodney Street Liverpool L19ER Date- CHILDWAiL HEBREW CONGREGATION staiement of Flnan¢lal Actl Forthe Y Ended st 2024 Note Unrestricted Restricted Funds Funds Total Total 2023 INCOMING RESCOURCES Member5 Contributions Income Tax Refund5 Actimties for Generating Funds Investment Income TOTAL INCOM114G RESOURCES 28.929 19.499 4.244 33,173 19,499 104.467 18315 6.453 541 130 376 259 259 RESOURCES EXPENDED Charitable ActiVit￿S Governance Costs 97.988 232 4.725 102.713 232 110.455 102 945 112 447 Net IncomIn81(l￿tE0l￿) Re5QUf Net Movemert ID Funds 481 14811 140.849) 141,330} 17,929 Funds brought forward 181057 Fund5 carried forward CHIiDWALL HEBREW CONGREGATION BAiANfE SHEEf As AT 31 AUGUST 2024 2024 2023 FIXED A5SErs 158.954 158,954 CURRENT AssErs Debtors Cash at bank and in Hand 6.936 81.481 88,417 28.676 28,676 CURRENf UABILITIES Creditors and Accruals 29.974 48.385 NET CURRENT AS5Ef511LIABILITIES -1,298 40,032 NET ASSErs 157,656 198,986 Represented by. UNRESTRICTED FUNOS RESTRICTED FUNDS ACCUMULATED FUNDS 157,477 179 157.656 198,326 660 198,986 The charltable company Is entitled to exemption from audit under Section 477 of the Companies Att 2006 forthe year ertded 31"Au8USt 2024. The members have not reqUI￿d the company to obtain an audit of the finantial statements for the year ended 31" August 2024 in accordarKe with Section 476 of the Companies Act 20￿. The financial statements have been prepared in accordance wtth the special provisions of Part 15 of the Companies Act 2(KJ6 relating to small Compan￿5. Page 6 The Trustees acknowledge their responsibilitiesfor: lal Ensurin8that the charitable Company keep accounting recordswhlchcomplywith Sectlon 386 and 387 of the Cornpanies Act 21Th and Ibl Preparlng firtancial statements whith give a true and fair view of the state of affalr5 of the company as at the end of eachfIna￿lal year of ltssurplus ordeficit for each financial year in accordance with the requirements of Section 394 and 395 and which otheTh¥lse comply with the requirements of the Companies Act 2C￿ relatin8 to finandal statements, so far as applicable to the tharitable ￿ffl￿ny. These financial sratements have been prepared in acuxdance with the special provisions of Part 15 of the Companiès Act 214]6 relating to charitable small companies. The financlal statements were approved by the Board ofTTUStees and signed on their behalf by.. garry Levene Company Number: 8120140 Pa8e 7 CHILDWALL HEBREW CIXIGREGAn(hy Plotes to the ￿nancIal Statements forthe year ended 31° Au8ust 2024 I. ACCOUNTING POUCIES (al Basis of preparifi8 finandal statements The financial ststements have ljeen wepared in accordan￿ with Accountin8 and Reporting by Charstie5: Statement of Recommended Practice applicable to charitles preparing their accounts in accordance the Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS 1021 (effective l January 20151- Icharitbes SORP (FRS 10211. the FinarKial Reporting Standard applicable in the UK and Republic of Iieland (FRS 1021 and the companies Act 2￿6. The financlal statements have been prepared urxlerthe historical c05t con¥ention. Ibl Incoming Resources Income is recognised in full on the Ststement of Financial Attivities in the year in which the chirity has entitlementto the income. Icl Expendlture Expenditure is accounted for on an accruals basi& (dl Kxed Assets Prayer books are not depreciated as these are repLa￿d a5 required. Depreci?tlon is provided on Motor Vehicles at 25% reducing balance. le) Costs ol artlvllles In fvrtherance of the charivs obiecti¥e5 Costs of aCtiv￿leS in furtherance of the thariW5 objectNes include the direct costs of the activities and dep￿CIatIOn on related assets. (n Unrestrfcttd Funds The unrestritted fund represents fundswhich are not designated for a particular purpose. (81 Restrlcted Fun(ts The structure of restTiLted fund5 is explained in Note 9. These consist of funds allocated for 5pecrfic purpose& Ihl Governance Costs Governance costs relate to those costs which a￿ incurred purely in furtherdnce of improving or contributing to the governan￿ of the charity. (l) Goln8 Concern The accounts are prepared on a going Con￿rn basis. 2. The Assets and Liabilities of Childwall Hebrew Congregation were trdll5ferred into the Limited Company on I" September 2012. 3. INVESTMENT INCOME Total 2024 Total 2023 Batth Intete5t 259 259 541 4. TOTAL RESOURCE5 EXPENDED Total 2024 Totsl 2023 Unrestricted Restficted Charitable Artlvilie$ Premises Expenses 21.058 21.058 33,690 off￿e Expenses 5.264 5.2fA 7.719 Salaries and Fees 45.212 45.212 61.663 Charitable Donation5 25￿71 4.725 30.596 4.223 Sundry 583 97.988 583 102.713 3,160 110.455 4.725 5. GOVERNANCE COSTS AccountarKy Bank Charges 232 232 232 797 1.805 232 & TANGIBLE FIXED ASSETS Books Comwter New 8uikl Total Coll/Val At 01.09.2023 Coswalue at 31.08.24 12(X) I.2￿) 1.728 1,728 157.753 157.753 160,681 I￿.681 Deryeclation At 01.09.2023 Depreciation at 31.1*.24 1.727 1.727 1.727 1.727 Net Book Value at 31.08.24 12(A) 157.753 158,954 7. DE8TORS 2024 2023 Accrued InCOff￿ and detrrtors 6.936 CREDITORS AND ACCRUALS Accruals 29,974 48,385 9. RESTRICTED FUNDS Charity fvnd 4.244 4,725 179 10. INr(IRPORATION INFORMATION On 1° September 2012 the assets and IHbilities of the chilo￿all Hebrew Congregation were transferred to the company. The Limited Compary began to commence its activities on the transfer of the assets and liabilities. The company has no share capitsl and is limited bv 8uarantee. The liability of the trustees is limited to £10 in the event of the charity being wound up. Page 10