## Sinai Synagogue, Leeds 

Charity number 1149738 

A company limited by guarantee number 08248096 

Annual Report and Financial Statements 

for the year ended 31 December 2023 





Sinai Synagogue, Leeds 

Annual Report and Financial Statements for the year ended 31 December 2023 

|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 14|



**Prepared by West Yorkshire Community Accountancy Service CIO** 

1 



## Sinai Synagogue, Leeds 

## Trustees' report for the year ended 31 December 2023 

## **Reference and administrative details of the charity, its trustees and advisors** 

The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Jeremy Jacob Chair Appointed 30 May 2023 Bernard Nelson Treasurer Antony Bryant Pippa Brook Resigned 18 May 2023 Susan Bartfield Resigned 18 May 2023 Robert Bartfield Resigned 18 May 2023 Valerie Mogendorff Resigned 18 May 2023 Carol Adams Resigned 18 May 2023 Jonathan Lewis Resigned 18 May 2023 Ronald Millet Megan Hydes Daniel Raanan Appointed 21 July 2022 Naomi Raanan Appointed 21 July 2022 Lucy Nuttgens Appointed 21 July 2022 Julie-Anne Moody-Webster Appointed 18 May 2023 Michael Baim Appointed 18 May 2023 Robert Cohen Appointed 18 May 2023 **Charity number** 1149738 Registered in England and Wales **Company number** 08248096 Registered in England and Wales **Registered and principal address Bankers** Sinai Synagogue HSBC Bank plc Virgin Money Roman Avenue 33 Park Row 370 Harrogate Rd Leeds Leeds Leeds LS17 6QA LS8 2AN LS1 1LD 

Registered in England and Wales Registered in England and Wales 

## **Independent examiner** 

Simon Bostrom  FCIE 

## **West Yorkshire Community Accountancy Service CIO** 

Stringer House 34 Lupton Street Leeds LS10 2QW 

## **Structure, governance and management** 

The charity is a company limited by guarantee and was formed on 10 October 2012. It is governed by a memorandum and articles of association as amended by special resolutions on 19 December 2012 and 3 June 2017 and as amended on 9 December 2020, 26 May 2022 and 18 May 2023. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1. 

## **Method of recruitment and appointment of trustees** 

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM. 

2 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2023 

## **Objectives and activities** 

## **The charity's objects** 

the objects of the synagogue ('the objects') are to provide and maintain a place or places of public worship and to further or advance the religious, educational and charitable objectives of the Jewish faith. 

## **The charity's main activities** 

The charity provides a number of activities including: religious services, a weekly parent and toddler group, educational and social programmes for the community, signposting to welfare support, communal suppers and youth groups. 

## **Public benefit statement** 

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit. 

## **Achievements and performance** 

The past year, in which Sinai reached two-thirds of the way to the age of 120, has been an extraordinary one. 

On the positive side, Chazan Rachel Weston has been employed as our spiritual leader. 

During this time she has taken us through all the major points of the year except Shavuot, and also many Shabbatot.  We have benefitted from her cantorial skills, and also her skills in facilitating discussions, supporting individual members, and building inter-faith links. 

We have also made progress with the new building, but we have an outline plan from the builders which aligns with initial comments received from Leeds city council.  Our new space will be smaller than we have been used to, but, I hope, be in full working order, and better fitted to the needs of our community as we approach the start of the 58th century. 

The wider Reform movement, together with the Liberal movement have made significant strides in the cocreation of “Progressive Judaism”, which will be a new umbrella body. We had an informative visit, during Chanukah, from the leaders of the two organisations, Rabbi Josh Levy (Reform) and Rabbi Charley Baginsky (Liberal).  A Sinai member, Becky Teiger, sits on the advisory board for the co-creation, in a personal capacity. 

We were also privileged to hold the hustings for elections to the senior roles at the Board of Deputies, demonstrating again our role in the wider community. 

Less happily, we have lost our Community Director, Becky Teiger, who has moved on to a wider role in the community, as Deputy CEO of the Leeds Jewish Welfare Board.  She goes with our great thanks, and with our best wishes for her future.  A new, smaller role has been approved by the Board of Trustees of Executive Director. At the time of writing this has been advertised, but not yet appointed.  This role will go some way to replacing that of Community Director, however, there will still be a great need for volunteers to step up and keep the community running. 

We have also had changes in our education team, and I am pleased that we have appointed Libi Fileman to the role of Programming and Families Coordinator. 

On the negative side, the events of last Simchat Torah (7 October 2023) have loomed large over everything else this year.  Our thoughts are with all those impacted by the appalling events of 7 October, and especially with our member (who I will not name here) who has a relative, Tal Shoham, still held hostage, and with Tal himself; we wish him hazak to survive his ordeal.  Tal has been “adopted” by Sinai under the Board of Deputies scheme; his photograph is in the lobby, and also on a placard which moves to appropriate seats in the building (mostly in the sanctuary, but moved to a table in the Malcolm Featherman hall for our communal seder). 

3 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2023 

## **Achievements and performance - continued** 

Our community is extremely heterogeneous. We have a very broad range of opinion among our members, especially on the issues raised following the Hamas raid and the Israeli government’s response.  Heterogeneity, and polite, respectful, reasoned debate on issues is, in my opinion, positively good and reflects our Progressive values.  We need to strive hard to ensure that we remain a community that can discuss these, and other, difficult issues, about which there are deeply held views.  We need to deal with the divisions and fear inside our community with compassion and understanding, or we will not be able to be a force for good to influence the world outside our community. 

Let me end on a positive note.  Sinai could not function without the many, many people who give up their time voluntarily for a wide variety of tasks, from wardening services, to preparing and clearing up after chavurah suppers, to education, to maintaining the fabric of the building both internal and external, maintaining the garden and so much else, not least that of being a trustee.  I am not going to attempt to name everyone who has given their time for the benefit of our Sinai community, as I would be bound to commit the sin of omitting someone.  We also could not function without our employees who shoulder some of the hard graft: our administrator, Heidi Sizer, and caretaker Andy Ingleby, not to mention their respective families.  Our communal thanks go to all. 

Jeremy Jacob Chair 

## **Financial review** 

Sinai's annual accounts for 2023 show, for the second year running, a surplus, albeit reduced compared with 2022, of income over expenditure. 

Total income reduced by £27,336, from £264,361 to £237,025, whilst total expenditure increased by £18,450, from £208,797 to £227,247, resulting in a surplus of £9,778. 

It should be noted that income over 2022 was boosted by the receipt of a legacy, and in comparison to 2021 total income was £5,901 higher over 2023. 

The main reason for the increase in expenditure was the increase in staff costs due to the appointment of Cantor Rachel Weston as Sinai's spiritual leader in July 2023. 

The trustees are mindful of the fact that it may be difficult to produce a surplus for 2024, which was one of the reasons for this year's increase in membership fees, and are looking at ways to increase income over the next few years. 

## **Reserves policy** 

The charity's free reserves, excluding fixed assets, at the year end were £253,630. 

The trustees' policy is to retain reserves in order to enable the smooth running of the synagogue, including carrying out necessary repairs and refurbishments as required, and to enable an orderly winding up should the synagogue ever need to close. The trustees will review the reserves policy once there is more clarity on the new synagogue building. 

4 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2023 

## **Statement of trustees' responsibilities** 

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards. 

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to: 

select suitable accounting policies and apply them consistently; 

observe the methods and principles in the Charities SORP; 

make judgements and estimates that are reasonable and prudent; 

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies. 

Approved by the board of trustees on 16 May 2024 

Bernard Nelson    (Trustee) 

5 



## Sinai Synagogue, Leeds 

## Independent examiner's report to the trustees of Sinai Synagogue, Leeds 

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 7 to 14. 

## **Responsibilities and basis of report** 

As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or 

- 3 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 

- 4 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. 

Simon Bostrom FCIE 

17 May 2024 

## **West Yorkshire Community Accountancy Service CIO** 

Stringer House 34 Lupton Street Leeds LS10 2QW 

6 



## Sinai Synagogue, Leeds 

## Statement of Financial Activities 

## (including summary income and expenditure account) for the year ended 31 December 2023 

|Notes<br>2023<br>Unrestricted<br>funds<br>£<br>**Income from:**<br>Subscriptions, donations and legacies<br>(2)<br>184,344<br>Fundraising activities<br>8,874<br>Charitable activities<br>18,880<br>Interest receivable<br>5,035<br>**Total income**<br>217,133<br>**Expenditure on:**<br>Salaries, NI and pensions<br>(3)<br>92,254<br>Rabbi costs and expenses<br>9,049<br>Travel and subsistence<br>817<br>Freelance workers<br>13,809<br>Training and conferences<br>1,474<br>Grants and donations<br>448<br>Printing, postage and stationery<br>2,970<br>Telephone and internet<br>2,024<br>IT and software<br>834<br>Charity operating costs<br>10,524<br>Rates and water<br>1,351<br>Heat and light<br>8,900<br>Cemetery upkeep<br>-<br>Insurance<br>8,112<br>Repairs and maintenance<br>4,466<br>Security<br>879<br>Cleaning and waste<br>2,579<br>Independent examination<br>1,890<br>Legal and professional<br>425<br>Affiliation fees<br>47<br>Levies payable<br>23,733<br>Bank charges<br>2,100<br>100 club prizes<br>3,100<br>Depreciation<br>12,401<br>Bad debts<br>4,796<br>**Total expenditure**<br>208,982<br>**Net income / (expenditure)**<br>8,151<br>**Fund balances brought forward**<br>1,157,837<br>**Fund balances carried forward**<br>(4)<br>1,165,988|2023<br>Restricted<br>funds<br>£<br>19,892<br>-<br>-<br>-<br>19,892<br>-<br>-<br>-<br>-<br>-<br>5,243<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,977<br>-<br>-<br>-<br>1,250<br>5,795<br>-<br>-<br>-<br>-<br>18,265<br>1,627<br>12,080<br>13,707|2023<br>Total<br>funds<br>£<br>204,236<br>8,874<br>18,880<br>5,035<br>237,025<br>92,254<br>9,049<br>817<br>13,809<br>1,474<br>5,691<br>2,970<br>2,024<br>834<br>10,524<br>1,351<br>8,900<br>-<br>8,112<br>4,466<br>6,856<br>2,579<br>1,890<br>425<br>1,297<br>29,528<br>2,100<br>3,100<br>12,401<br>4,796<br>227,247<br>9,778<br>1,169,917<br>1,179,695|2022<br>Total<br>funds<br>£<br>249,038<br>6,203<br>7,887<br>1,233<br>264,361<br>46,065<br>11,843<br>107<br>19,890<br>805<br>1,678<br>3,281<br>1,618<br>430<br>5,963<br>1,182<br>7,614<br>1,512<br>7,911<br>9,460<br>5,370<br>1,573<br>1,800<br>738<br>28,040<br>28,780<br>1,899<br>2,550<br>12,543<br>6,145<br>208,797<br>55,564<br>1,114,353<br>1,169,917|
|---|---|---|---|



All incoming resources and resources expended derive from continuing activities. 

7 



## Sinai Synagogue, Leeds 

## Balance sheet 

|as at 31 December 2023<br>2023<br>Unrestricted<br>£<br>**Fixed assets**<br>Tangible assets<br>(5)<br>912,358<br>**Total fixed assets**<br>912,358<br>**Current assets**<br>Debtors and prepayments<br>(6)<br>64,190<br>Current asset investments<br>(7)<br>131,050<br>Cash at bank and in hand<br>(8)<br>84,113<br>**Total current assets**<br>279,353<br>**Current liabilities:**<br>**amounts falling due within one year**<br>Creditors and accruals<br>(9)<br>25,723<br>**Total current liabilities**<br>25,723<br>**Net current assets / (liabilities)**<br>253,630<br>**Net assets**<br>1,165,988<br>**Funds**<br>Unrestricted funds<br>1,165,988<br>Restricted funds<br>-<br>**Total funds**<br>1,165,988|2023<br>Restricted<br>£<br>-<br>-<br>-<br>-<br>13,707<br>13,707<br>-<br>-<br>13,707<br>13,707<br>-<br>13,707<br>13,707|2023<br>Total<br>£<br>912,358<br>912,358<br>64,190<br>131,050<br>97,820<br>293,060<br>25,723<br>25,723<br>267,337<br>1,179,695<br>1,165,988<br>13,707<br>1,179,695|2022<br>Total<br>£<br>921,460<br>921,460<br>36,222<br>80,000<br>153,888<br>270,110<br>21,653<br>21,653<br>248,457<br>1,169,917<br>1,157,837<br>12,080<br>1,169,917|
|---|---|---|---|



For the year ending 31 December 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019). 

The financial statements were approved by the board of trustees on 16 May 2024 

Bernard Nelson     (Trustee) 

8 



## Sinai Synagogue, Leeds 

## Notes to the accounts 

## for the year ended 31 December 2023 

## **1 Accounting policies** 

## **Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years. 

## **Going concern** 

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue. 

## **Incoming resources** 

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability. 

## **Grants and donations** 

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. 

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance. 

Donated goods for resale are valued at the amount actually realised upon their sale. 

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity. 

## **Expenditure and liabilities** 

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty. 

## **Grants payable with performance conditions** 

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. 

## **Grants payable without performance conditions** 

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. 

## **Taxation** 

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. 

9 



## Sinai Synagogue, Leeds 

## Notes to the accounts 

## for the year ended 31 December 2023 

## **1 Accounting policies continued** 

## **Tangible fixed assets** 

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: 

Freehold land: nil 

Freehold buildings: over 50 years to a residual value of £85,000 Property improvements: over 25 years Project and office equipment: over 5 years Computer equipment: over 4 years 

## **Pensions** 

The charity operates a defined contribution scheme for the benefit of its employees.  The costs of contributions are recognised in the year they are payable. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. 

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

10 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2023 

|**2 Grants and donations**<br>Subscriptions<br>Subscriptions - JJBS<br>Voluntary contributions - BoD<br>Voluntary contributions - LJRC<br>Donations and legacies<br>Community Security Trust (CST)<br>Gift aid<br>Other grants and donations<br>**3 Staff costs and numbers**<br>Gross salaries<br>Social security costs<br>Employment allowance<br>Pensions|2023<br>Unrestricted<br>funds<br>£<br>121,436<br>1,364<br>-<br>-<br>30,952<br>-<br>29,292<br>1,300<br>184,344|2023<br>Restricted<br>funds<br>£<br>-<br>-<br>1,689<br>4,402<br>5,493<br>5,977<br>2,331<br>-<br>19,892|2023<br>Total<br>funds<br>£<br>121,436<br>1,364<br>1,689<br>4,402<br>36,445<br>5,977<br>31,623<br>1,300<br>204,236<br>2023<br>£<br>90,194<br>7,094<br>(5,850)<br>816<br>92,254|2022<br>Total<br>funds<br>£<br>134,781<br>20,163<br>1,299<br>4,606<br>49,971<br>5,146<br>33,072<br>-<br>249,038<br>2022<br>£<br>45,107<br>2,850<br>(2,413)<br>521<br>46,065|
|---|---|---|---|---|



The average number of employees during the year was 4.9, being an average of 3 full time equivalent (2022: 4, 2.5 FTE).  There were no employees with emoluments above £60,000. 

|**Defined contribution pension scheme**<br>Costs of the scheme to the charity for the year<br>Amount of any contributions outstanding at the year end<br>**4 Restricted funds**<br>Balance b/f<br>Incoming<br>£<br>£<br>Leeds Jewish Rep. Cou. (LJRC)<br>6,837<br>5,289<br>Board of Deputies (BoD)<br>-<br>2,042<br>Community Security Trust<br>-<br>5,977<br>High Holy Day Appeal 2022<br>5,243<br>-<br>High Holy Day Appeal 2023<br>-<br>6,584<br>12,080<br>19,892|Outgoing<br>£<br>4,750<br>2,295<br>5,977<br>5,243<br>-<br>18,265|2023<br>£<br>816<br>110<br>Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-|2022<br>£<br>521<br>73<br>Balance c/f<br>£<br>7,376<br>(253)<br>-<br>-<br>6,584<br>13,707|
|---|---|---|---|



## **Fund name** 

Leeds Jewish Rep. Cou. (LJRC) Board of Deputies (BoD) Community Security Trust High Holy Day Appeal 2022 High Holy Day Appeal 2023 

## **Purpose of restriction** 

Voluntary levies paid by members and passed on to the LJRC Voluntary levies paid by members and passed on to the BoD Grant funding towards the security costs of the Synagogue. Funds raised through the annual appeal donated to charities. Funds raised through the annual appeal donated to charities. 

11 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2023 

|**5 **<br>**6 **<br>**7 **<br>**8 **<br>**9 **|**Tangible assets**<br>**Cost**<br>£<br>At 1 January 2023<br>12,298<br>Additions<br>-<br>At 31 December 2023<br>12,298<br>**Depreciation**<br>At 1 January 2023<br>12,151<br>Charge for year<br>147<br>At 31 December 2023<br>12,298<br>**Net book value**<br>At 31 December 2023<br>-<br>At 31 December 2022<br>147<br> **Debtors and prepayments**<br>Debtors<br>(less provision for doubtful debts)<br>Prepayments<br>Accrued income<br>Other debtors<br> **Current asset investments**<br>Cash equivalents on deposit<br> **Cash at bank and in hand**<br>Cash at bank<br>Cash in hand<br> **Creditors and accruals**<br>Creditors<br>Accruals<br>Subs and fees received in advance<br>Taxation and social security<br>Other creditors<br>Computer<br>equipment|£<br>118,321<br>3,299<br>121,620<br>111,017<br>2,974<br>113,991<br>7,629<br>7,304<br>Fixtures<br>and fittings|£<br>121,207<br>-<br>121,207<br>47,362<br>4,847<br>52,209<br>68,998<br>73,845<br>Improvement<br>t<br>t|£<br>1,005,230<br>-<br>1,005,230<br>165,066<br>4,433<br>169,499<br>835,731<br>840,164<br>2023<br>£<br>42,376<br>(25,000)<br>3,635<br>38,458<br>4,721<br>64,190<br>2023<br>£<br>131,050<br>131,050<br>2023<br>£<br>97,647<br>173<br>97,820<br>2023<br>£<br>9,712<br>14,980<br>222<br>809<br>-<br>25,723<br>Freehold<br>property|Total<br>£<br>1,257,056<br>3,299<br>1,260,355<br>335,596<br>12,401<br>347,997<br>912,358<br>921,460<br>2022<br>£<br>39,395<br>(20,204)<br>2,691<br>14,340<br>-<br>36,222<br>2022<br>£<br>80,000<br>80,000<br>2022<br>£<br>153,556<br>332<br>153,888<br>2022<br>£<br>12,913<br>7,120<br>846<br>701<br>73<br>21,653|
|---|---|---|---|---|---|



12 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2023 

## **10 Related party transactions** 

## **Trustee expenses** 

No trustee received any expenses during this year or the previous year. 

## **Trustee remuneration and benefits** 

No trustee received any remuneration or benefit during this or the previous year. 

13 



## Sinai Synagogue, Leeds 

## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023 

|2023<br>2022<br>Unrestricted Unrestricted<br>funds<br>funds<br>£<br>£<br>**Income**<br>Subscriptions, donations and legacie<br>184,344<br>230,324<br>Fundraising activities<br>8,874<br>6,203<br>Charitable activities<br>18,880<br>7,887<br>Interest receivable<br>5,035<br>1,233<br>**Total income**<br>217,133<br>245,647<br>**Expenditure**<br>Salaries, NI and pensions<br>92,254<br>46,065<br>Rabbi costs and expenses<br>9,049<br>11,843<br>Travel and subsistence<br>817<br>107<br>Freelance workers<br>13,809<br>19,890<br>Vehicle hire and running costs<br>-<br>-<br>Training and conferences<br>1,474<br>805<br>Grants and donations<br>448<br>634<br>Printing, postage and stationery<br>2,970<br>3,281<br>Telephone and internet<br>2,024<br>1,618<br>IT and software<br>834<br>430<br>Charity operating costs<br>10,524<br>5,963<br>Rates and water<br>1,351<br>1,182<br>Heat and light<br>8,900<br>7,614<br>Cemetery upkeep<br>-<br>1,512<br>Insurance<br>8,112<br>7,911<br>Repairs and maintenance<br>4,466<br>9,460<br>Security<br>879<br>224<br>Cleaning and waste<br>2,579<br>1,573<br>Independent examination<br>1,890<br>1,800<br>Legal and professional<br>425<br>738<br>Affiliation fees<br>47<br>26,840<br>Levies payable<br>23,733<br>23,480<br>Bank charges<br>2,100<br>1,899<br>100 club prizes<br>3,100<br>2,550<br>Depreciation<br>12,401<br>12,543<br>Bad debts<br>4,796<br>6,145<br>**Total expenditure**<br>208,982<br>196,107<br>**Net income / (expenditure)**<br>8,151<br>49,540<br>**Transfers between funds**<br>-<br>(201)<br>**Net movement in funds**<br>8,151<br>49,339<br>**Fund balances brought forward**<br>1,157,837<br>1,108,498<br>**Fund balances carried forward**<br>1,165,988<br>1,157,837|2023<br>Restricted<br>funds<br>£<br>19,892<br>-<br>-<br>-<br>19,892<br>-<br>-<br>-<br>-<br>-<br>-<br>5,243<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,977<br>-<br>-<br>-<br>1,250<br>5,795<br>-<br>-<br>-<br>-<br>18,265<br>1,627<br>-<br>1,627<br>12,080<br>13,707|2022<br>Restricted<br>funds<br>£<br>18,714<br>-<br>-<br>-<br>18,714<br>-<br>-<br>-<br>-<br>-<br>-<br>1,044<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,146<br>-<br>-<br>-<br>1,200<br>5,300<br>-<br>-<br>-<br>-<br>12,690<br>6,024<br>201<br>6,225<br>5,855<br>12,080|2023<br>Total<br>funds<br>£<br>204,236<br>8,874<br>18,880<br>5,035<br>237,025<br>92,254<br>9,049<br>817<br>13,809<br>-<br>1,474<br>5,691<br>2,970<br>2,024<br>834<br>10,524<br>1,351<br>8,900<br>-<br>8,112<br>4,466<br>6,856<br>2,579<br>1,890<br>425<br>1,297<br>29,528<br>2,100<br>3,100<br>12,401<br>4,796<br>227,247<br>9,778<br>-<br>9,778<br>1,169,917<br>1,179,695|2022<br>Total<br>funds<br>£<br>249,038<br>6,203<br>7,887<br>1,233<br>264,361<br>46,065<br>11,843<br>107<br>19,890<br>-<br>805<br>1,678<br>3,281<br>1,618<br>430<br>5,963<br>1,182<br>7,614<br>1,512<br>7,911<br>9,460<br>5,370<br>1,573<br>1,800<br>738<br>28,040<br>28,780<br>1,899<br>2,550<br>12,543<br>6,145<br>208,797<br>55,564<br>-<br>55,564<br>1,114,353<br>1,169,917|
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