ChaY wjistratlon numbw 11564S2 Company registration wmber Oa212174 IEngland and Wal••l NORTH MANCHESTER JEWISH CEMETERIES TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
NORTH MANCHESTER JEWISH CEMETERIES TRUST LEGAL AND ADMINISTRATIVE INFORMATION Twstees Mr Jonaih8n D8VI•S Charity number 1156452 Company numb 08212174 ButteT5tle Lano Prethch Manchesttt M259UL 09iStwod offlc• Rainsough Jewish C•mol¢ry Pre5ch Manchester M25 9UL Indepondent exAmlner Lopian Gross Bamgtt & Co 1st Fkw CJoi8ter Houge Riversid< New B*'l•y Street M•nchest M3 5FS
NORTH MANCHESTER JEWISH CEMETERIES TRUST CONTENTS Statemert (Iffinda1 adm8$ 8-13
NORTH MANCHESTER JEWISH CEMETERIES TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2022 The trustees wesent thr annual report arKI ffinanaal statements forthe year ended 31 Augu6t 2022. The financial statement5 have been prepar•d in aCCordce with the accoLMting P0C4e$ set DUI in note 1 to the financi81 statelnents and comply wlh the charity's goveming document, the Cffiipanies Attt 2006 and "Accounting an¢J fieponing by Charltles.. sMement Recommen¢Je¢J Practice applicable to weparing thEir aEcounts in accordance with the Financial Reporting Standard apIcae in the UK and Republic of Irland {FRS 102). las amended for accwnting pèmods cc4nm8ncing from 1 January 2016) The Ob of the ¢hanty are to manage and marntain jthsh CeMetleS in Manthe5ter, to undwté the CLMtrol, management. and administration of such cemeteries and adioining roads 8nd18ndsc8ped Breas,. to undertake the repair, deansing, landscapsng. CCtrCI. maintenance and upkeep of thè said cemeteries, land and buildings thereon and g•n•raHy to manage the same and to employ wth agants, contractors, wof855ional advisers, w9in8•1S, ardeners, an¢J other persons to provide such services. The trustees confirm that they have referred to guidance contained in Ihe charity commissions goneral guidance on public benefit Nthen reviewng thè trusts Aims and 04'ective5 and in plaming hrture aeJi¥iti•S gnd s8tding Iha grant maklng policy for the Yr. Tho thaTiWs main inccn8 is generaled from ttJ)n$iitu•it burial board tantrionS and other seNice aCtitieS. K40st of this income is used tu mnt81n the tharitys obj'ectives of maintaynlng the Jewlsh cemeteries. Tho trustees havo paid du8 regard to guidance issued by the Charlty ComMison wi decidin9 what activities the chorty shwld undertake. l)uriny thè p8n.od the trust made payments to a variety of Cernetsdes wthin tho Jewsh ¢(MUnity. Almost all ot the incoming resource5 were used In the ILuth8renctr of the ¢h41iWs 0eCVe$ leaving a cash reserve. The remaiThng reserve5 Irt Ihe bank &WUnIS are rcqui¥Ed to be availat4e for any expense #ri$irtg wexpededly. The Injstees are F83$ed wth the tharitys perfomiance and ccntinue to strok out xtr3 Fundraising via the receipt of donations ¢ontinued in th& ar ensuriThJ objectives set by the chBrity wwè athiavad. The charity reIved donation income of£167,526 in the year. Flnancia revlew During the year the tharity receivsd dorFation income of £167,528 and lurlher income for sorvice5 rf f219,294. Together wlh bank interest and profits from the di5PJ5¥1 of tangibl8 fix•d assets the charity had total income of £403,637. After costs 01 £27.760 for maintaining the various cemeten.es other costs of £202,173 there was an inctsase in reserves of £173.705. There 4S Th) ftxmal pdTrcy to fflantan a set level of reserfts. The Iwstees are cwtinualy looknry tor further lun(Ing to a suitat4e1ov81 in which iha thafty can continue to operate. At Ihe balance sheet date the Twst had a fund balanr£5 of £436.305. Th8 tntstees consklor Ihat llis is an acceptst4e level of fd$ in ¢yder to immedlately be to donate a large sum if required OT have fvTrJing obtaining fijrther investments. The trustees has assessed the m4or rlsks to the is exposed, arKI satisfied that syskns are IA plar* to mrtigate exposure to the major ri5k5. Plans for future perfods The ¢harity plans to conb'nue to seek dallOnS to enable them to th81ribute mnnies throughout th• JovA$h ¢ommunity. charity is a company limitad by guarantee gOvned by its Memorandum Artides of As501iaOon dated 12 Wember 2012. It is wstered as a charity with the Charity Commission.
NORTH MANCHESTER JEWISH CEMETERES TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2022 The tru6tees. are 60 the threctors the of CIXnp Iv, and seNed 4Juiing the yew and up to th? date of signatwg dthe financial 5tatern wef& Mr Stephen Epstein Mr Jonathan Davies AFpointment of Olher trustees is at the disrydion of the exisb.ng Intaes. Trainry would b• offerad to new thJ$tees by the esting trustees. None of the trustees h8$ ary e(la inthsl in the conyany. AJI oflhe Iru5tees are ma))bers (rfthe conwy wd guarantee to contribute £1 in the event of a vlnding up. All dxiscffls made on behav ofthe tharity are made by the trustee Th8 trustees aro rèsr4Jnsible for thè womsian af moans to maintsin tts ¢thjècbs. D•tails of rdated paTty traIadionS ar• disdosed In note 19 to the acCJnts. Trustees are required to dd0e all r8lev¥nt interests and wrfhdrawfrom dadslum wherB a conlllct Gl Intorest art888. The tNstees' report was approved by the Board ofTru5tee& Mr ¥thw Davl•s
NORTH MANCHESTER JEWISH CEMETERIES TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH MANCHESTER JEWISH CEMETERIES TRUST I feport to the INstee$ on my examinati rf Ihe financiol statemertts rf North MarKhester knYi6h Cemetwie$ Trust {th& chwityl for the year andad 31 August 2022. R•5ponslbllltl8s and bas15 of r•port A5 the twsttsas of thts charity land also its directors for the purposes of company lawl YOL4 are r•sponsibl• for the preparatt'on crf the finanrAal statements in 8ecordance with the requirements of the Companiw Act 2008 {the 2006 Act). 118vlng satisfied rnY that the finanoal slatsments af c+1ty 8re Aot to be aLwJlted mder Pthl 16 of the 2CIJ8 Act and are eh"gt4e for indepent ÈxaTThnation, I rw in rnspact of my examÈnation of Ihe tharity's fin8ndal slatemen15 carried out under section 145 of the Chwities Act 2011 (the 2011 Act). In Carln0 my examinatson I have followe(l all Ihe apF4icatle Direcll"ons given by Ihe Charity C(Mnmisslon der s8rlion 14q5)Ib) olthe 2011 Acl. Independont oxamlnerfs 5tatemgnt &nC chary$ gross incomè èxceeded £250,000 your exam+ner must be a memkw of a t43dy listed section 145 the 2011 ACL I confinn that l am quNlified trj dertthe the •1&t• beCse l om a meml ol ICAEW. 1£h is one DfthE listed bothes. I have ccrfnpl8ted my examination. I confirm that no matters havo come lo my attantion in connection the eXInation giving me cause to believe that in any material respecL- a¢cwnting recLYds were not kept in respect of the tharity as required by section 386 of the 2008A¢ or the finanixal statements don accord wrth those records", ( the financ4al statements th) not comFAy 1th the aEc4%mting requlrements af Seon 393 of the 2(th Act ¢)ther than any requlr8m8nt that the accoLnts glve a true and falr eW Is not a mattw con5tdwed as part of an independent examination., the finanaal staEem•nts have not been prepared in aCCordce Mrylh the methods prinoples ol thè Statement of Recommended Practice for acc¢yJnting and reporting by chaTlties applicakAe to L*aribes eparing their aOurts in aArdance wth tho Financial Re"n9 Stendwd applicable tha UK and Republic oflrdand IFRS 101. I have no ccrfjcems and have come across no olher matteTS in CrcOn wlh the examination to whi¢h attention should b8 drawn in thi5 report In order to en8ble a pToper unthr51anding of tha financial stat8m8nts to be reathéd. Daniel RInste nFCA Lopian Gross 8amett& Co 1st Floor Ckm'ster Hw5e Riverside. New BleY Street Manch08tèr M3 5FS 2810612023
NORTH MANCHESTER JEWISH CEMETERIES TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2022 Unrnstrlcted Unvestrfcted lunds funds 2D22 2021 Notes ncome and eDdowmenl$ from. Donab"ons and legwes Ch8ritable aclivities ArjiV•S for gernrating fund5 Investment income Oiher incom• 13.S78 153,950 219.294 13 16,804 3,675 145,185 162.809 50 403,637 311,519 dlture on: charttae actlvities 229,932 2ChS.580 incorne for th• y•arl Nat movement in funds 171705 104.939 Fund balances at 1 Septenknr 2021 262,600 157.881 Fund balancu #t 31 August 2022 438,305 262.6LXI The statem of finani?at acti¥ilies inrknjes all and 4osses revJgThsad in t yew. income and expenditurè d1ve from conlinlwng activ"¢5. Tho $tatsment of financial aclivitie5 dso complies wth the rgquirernerts for tffj incom• and •xpenrknir• account under th• Comp4niès Act 2C(18.
NORTH MANCHESTER JEWISH CEMETERIES TRUST BALANCE SHEET ASAT31AUGUST2022 2022 2021 Fixed J¥*ét• Tangible assets 13 34,$58 Current a88ets Debtor3 Cash atbank Pd in hond 14 92,325 336,775 172,734 429,100 271,339 Cvedltw¥: amounts lalllng du• wlthin one yèar 16 (15,292) 130.7T9) Net assets 413,608 Tot•1 assets less current lialItIeS 267.352 Credltoys: amounts falllng due aft•r more than one year 17 112.161) (4,752) Net asR•ts 282.6[j In¢ome fund$ Unre5tsicted funds 436.305 262.6 436.305 262.6tx) Th¢ Gompany is enlilled to exwnptim from th¢ audfft reguiremont Gontèined in $•stion 471 ol the Companies Ad 2OJ6, for the year ended 31 August 222. The directors ad(novlèdoé their responsiknlities for complyng wth the requirements of the Companies Act 20C6 with re$F¢d io aGtswn¥ng records and the weparati(m of finanal statemgrt$. The members have not reqLMred the COMpY to obtw on wtht of its financid statemeyts th& yw in Iwestic acoJrdance sedion 47& These finand41 statèments have been wepwed in accordanr£ Ihe provi5ion5 4yIic4ble to companies subj8 lo the small companies regim The financAal statnents approved by th•Te•S on .... ,1,12S nathen Davies tee mpany Re•l¥tr4tlon IM212174
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Ac¢ountfng pollcl•s Chaity Inforniation North Manchester Jewi$h Cemeteries Trust is 8 wivate CLynpany limited by guarantee incorporated i England and es. The registeied office is Rain60ugh Jewsh Cemetery, Butl•rstilg Lane, Pms1, Man¢hestfjr, M25 9UL. 1.1 AcCinting convention Th• accourrts havo boen Fffyed in accordance with Ihe thanty5 gov$ming doaThrt, th& Comparoès Act 20tÉ and "Accounting and Repoth"ng by Charilies.. Stslem¢nl of Recommended Practice applicat4e to chaiilies preparing their 8c¢ounts in accordance vAth the Finanaal Repo.n9 Standard applicable in the UK and Republic of Ir81and IFRS 1021. las amended for accounting pwiod8 coThwnencing fr(¥n 1 JaNary 2016). The charity is a Putjic Benefit Entity as defined by FRS 102. The cJ)arfty hag taken advantage of the rovISIOnS kn the SORP for charfties appl>fjng FRS 102 Update BuHelin 1 notto prepare a Statement of Cash Flows. The finanaal statements are prepared in sterfing. which is the functicfflal tymncy of the charfty. Monetary amounts in th8s0 finanual st8t8m8nts are rounded to th• nearest L Th8 finanaal statements have been prepared under the historical cost convenl"ton. The principal accounting es adopted aré s8t out below. 1.2 Going concem At the kn.me of appng the finanual statements. the trustees have a reasonable eypedalion that thè thity has adequate resources to continue in operational existence for the foreseeat4e fijture. Thus the trustees conlN& to adoptthe going n¢•M basis ofac¢ountsng in prnparing the financi statements. 1.3 Chwitabl• funds Unr&5trfctod fvnds are available fu use at th• discraliLM of the tnjsto in lutherance of th8r charita4e cknjectives. FLmds he]d by the charity are untestricted, Ih8s8 bng funds vthlch can be used in accordance th the charitable objects atthe dscretion of the trustees. 1.4 Income Income is recognised the thwity is legalty entitled to it after any perfom)an¢e conditions met, the am¢xmls can be ffleaswed rdiatrAy, and it ra probatre that income VAII be recAved. Cash donations are recognised on receipt. Other dOnatiS are reCOgrsed once the charity been nolitled Ihe donation. unles5 perfomiance conditions reqLMre deferral of the aMnI. Income la¥ recovÈr8bte in rdgtion to donations received under Gift Aid or de8d$ of covenant is recogni$ed at the time ofthe donation. Tumovw is measured at f•r value of the sId•Tn re¢eN•d or r8Geivatla and represents amoLts feceivable for gwds and services prowded in the nomial cc¥Jrse of business. net ofthscwits and VAT.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Accounting policte• Icontlnuedl 1.. 5 Expendtture Expenditu recognIS there is a legal or Gonstruclfve ablq8tion to trSt economiG benefit to third party, it is probable that a transfer of econcrfnic benefits will be required in sdUemenl. and the 8mwnt of the obligation can be rneasud reliably. Expenditure is dassified ty acti¥ty. The costs of each activity are made up of the total of dire¢A c08ts and shared costs. induding support costs Invoed in undartaking eath aclivity. Direct costs attrilxtsble lo a singlg activity are allocated direcuy to that aclivity. Shwed sts lch conth"LRrte to morè than one activty ond $upport cotsts are not attritable to a single activity ara apportioned b8tsvÉen those activities on a basis consislent with the use of resources. Centrel staff Costs are allocated on the basis of timè sp@n( and depreciakn.on charges are alloCat8d on th& F4)rb'on of the assets Use. Expenditu is recognised on an ac¢ruals basis as a liab¢lity is incurred. Expenditurtr Indudgs any VAT Ithich cannotbe fulty recovered, and is reported as part of the gxpenditure ta which it relates. Gharilable expendituro comwses 1hDse costs incjjrred by Ihe rarity bn thè dafiv8ry of its auivlttes anLI swicgs for its ben8ficiaries. It indudes both costs that can b8 allocated diredly to such activities and those e08ts of #n indyect nabJre neceary to $upportlham. Govemance costs comprise 8H costs In¥c4ving thè pthic account1]tY of the tharity and its compliance wilh r•gLlalion and good wactice. These costs indude accwntancy anf legal f•e$. 1.6 T8nglble flxed assets Tangible ffixed assets are Inllally moasLred at C05t and subsgquendy measured at cost or v8luatiM, net of dEPfftClation and any Impalmient losses. Deprea'8tiC is reccgnised $0 as to wrtte off the cost or valuation of assets less their redUal values Dver their usefrjl live5 on the foU(hving ba$e$: Plant and machinery Fixtures. ffttings & equipment Motor vthith5 25% reduciro balanc 25% reduLyng balance 25% TcIng balance The gain or losy arising on the disws81 of an asset is determined as the difference betsveen the sale oceeds and the CIng value of the asseL is recoonised in the statement of finandal 8cliwties. 1.7 Cash and cash equlvalents Cash and e8sh aquivalents inclLJe cash in hand, deposits h&J at C811 WM) banks, txher short4emi Iquid investments vmth gIn malweS of three monlhs or less, and ba ov¥drafts. Bar overdrafts are shovm wthin borrowings in oJrrent liabilityes. 1.8 Financial instruments The charity has etected to aFply t provisions ol Sedion 11 '8asic Finana81 Instrunents. and Sedon 12 '0th8r Financial InstrLmients Issues, of FRS 102 to aN of ils financial irffjtrumenls. Finanrjal instruments are recogni$ed in tho ¢h8rity'$ b818n¢e $h¥trt whèn Ihe tharty bece$ paty to the contradual provisi0 of th8 instrument. Finanaal assets and liabilib85 ara off581 V+ilh th8 n•l amounts prnsenièd In tha ftftana statements, wh•n there is a legally 8wrforcè*Aa rit trj sat off th8 rècfjgNs8d amounts and Ilwe IB an 4ntenti to settle on not basis Of to reaise the asset and sellle the liability maneS1y.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 A¢ul18 Wlel•s (Coirtlnuea) Baslc fln•nclal•ss•ts 8asic finanual assets, whith indude dabtors and cash and bank baance5, are inib'allv megsured at transaction wce induding Iransaction costs and are subsequendy carnied at amorlr$ed cost using Ih? affactive interest MOthj unless the arrangement consUiute5 a finanang transaction, where the transaction is measured at the yesent value of the fLrturè receipts di5countad 8t 8 market rate ol interesL Fin8nrAal assets dassified as revable withn one year Arè not am¢ytised. Baslc fln•nclal Il•blllJ8S Basi¢ finan(¥81 liaknlitie5. indu¢*ng creditws and bank loans 8re inibaly racognised at transa(aion wce txless the angement consbluies a finanung trwsaction, where the debt instrument 15 measured at the prèsent value of the future payments th"scounted at a rnarket fate of inkn5L Fin8neial liabilitie5 dassifi as payaL4e within rv)t SMOse. Debt instruments are wbsoquendy ¢arrT?d at amthtsed cost, using the effactive interest rate method. Trade creditors are obl1gatiLs to pay for gocalg or semces thai h8ve been a¢4ulred the ordlnary cours& of operntions from suppliers. Amounts payable are classified as cvrrenl liabilitie5 il paent 15 due within ¢)ne ye¥r or less. If not, they ara we$enl&d as ntTrcurrent liobilities. Trade creditors we recognised initially at transaction price Subsequenlly measured * amorts"$trd rost uslng tha 8ffecbv• internst mdhod. Financial liakn'les are derncognised lthen the chariils contrathjal oLligations exptre or are dlsd)arg•d or cancdled. 1.9 Leasos Leases are dassifiad as ffinanc8 leases whenever Ihe tsmis of Ihe lease transfer Sl5allY all the iisks and rEW8rds of ownerthip to tho lessègs. All Lxher leAses are dassffied as operating leases. Assels held Und finance leases are recognised as assets at the lower of the assets fair value at Ihe date of inGeption and the present valu? of the nimuM lease payTrents. The r¢lated Itabilty 18 indu&d in thè balance sheet as a finance lease obligation. Lease payments are treated as consisting of capitd and intsrest elements. The Interest is thaTged to net incomellexpendiluTel ft)r the yéar 80 as to produce a conslanl perfodlc rate of interest on thè remainlng balance of the liability. Crftlul a¢¢ourtlng astlm•tak andJudym•tts In th8 apICatIon rlf the charily's accounting poliues. the trustees are required to make judgements, estimates and assumptions about Ihe Ca)ng amount of assets and liabilities that are not readily apparent from oth swrces. The eslmates as8OGiated assumptions artr based on Iwstorical eXperiee and other factors that ar• considtted to be relevant. Adua resllts may differ from these esltmates. Th8 estimatos undorfyino 8SWnWtions ar2 ffjviewed Sn ongtyng basis. ReMsion5 to accounting •sb'mates are reco9nised in p10d In Vthtcti the estimat8 is revised where the revision affects only that period. Dr in the period of the revision and future p0d8 where the revision affècts both ¢uffeni and lutura periad$.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Donatlons and1oq•cl•s Unrestrlcted Unrn•trlcl041 funds fund 2022 2021 DonstiaDS and gfts 11576 3,675 Charltablè actlvmles Charftsbb Charltab •dfvltl•s •ctivitie8 2022 1021 Burial board ccffitributions 153,950 145.185 ActitIeS for g•n•ratlng ld$ Unre8trfcted Unmtrl¢t8LI fvnd8 funds 2022 2021 Actmties lor gororiTrJ funds 219,294 162,609 Inv•8tm•nt in¢ome Unrestrlctsd Unrestslcted funds fund¥ 2022 Int•rost recoivabl• 13
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2022 (Xher in¢(n• Tptsl runds 2022 2021 Net gan on disposal of tangibl• fix•d assets 16,804 Chifftable 4ctlvltles Charitable Cha•blO •ctiviti•s actlvltles 2021 2022 Bad and doubtfvl del$ Cemetery maintenance and repairs G8rdèn sanFic8¥ 4,2Cx) 25.330 1429 6,220 32,157 1.241 5.163 2,420 Gas and eleLric ch5 Rent and rates General admInists Charges Telephono 891 17,880 &194 12.952 1,996 F 11 Postay, stationwy and advertising &Jndry expenses Wages and salaries InsuTance Motor expen5?6 Bank and credit card charges Deprociation Other th4ritat4• •xp•nrfrtur• 1,538 1,367 131448 5,523 1,531 299 116,365 5,425 7,241 181 8,323 180 238 10,94S 22&907 196,365 Share of govemance costs Iseg note 9> 3,025 10,215 229,932 208,580 10-
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEmEr5 ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 Support Msts Support Governance costs 2022 Legd and professional 2,305 2,305 720 9.495 3,02S 1025 10,215 An81ysed btheen Charita8 8Ctiviti8s 3,025 3,025 10.215 Govemance irKbJdes payments to the Independent Examimr of £720. 10 Tmtees None of the tswstees lor Y persons cMne¢ted wlth them) recéSv•d any MuneratiOn during Ihe year. None of the Iru5tOOs lor persons conneded with Ihem) received r8wnbLrsem•nt of exponses from the elwity during the yeor. 11 Employe Th• av•rap monthly nLvnber of emF4oyees during the yearwaj.. Number Numb Admirlstration ges and SaleS Sorial sewrity costs ¢Jlher pensIc costs 108,404 5,334 2,627 118,248 8,493 2,845 116,365 127,584 Thwe were no employee5 whose annual remuneration vms morn than £60,C0. 12 T•xatlon The activities of North Manchester Jvlhsh Cemeteries Trust are exempt from drect taxation wder Part 11 of the Corporation TaxAct 2010. 11
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022 13 T•nglbl¢ fixed assrAs pknt*nd rnachln•ry Flxlures. hlotor vehld lffjng• & Cost At 1 September 2021 Addtlions 'sposals 63.823 22.340 75,090 28,816 157.529 22,340 126,444) {26,4441 At 31 August 2022 75.983 75,090 2,372 153,425 Depreciation 4nd imp•lrnw)t At 1 September 2Q21 Deprea"ation eJ)arged in th8 yaar Eh"min8ted in respèct th dispDS81s 45,309 7,883 60,319 3,237 25,108 45 122,914) 130,736 10,945 122,9141 At 31 August 2022 52,972 63,555 2,239 118,707 Carrylng amount At 31 August 222 22,991 11,534 133 34,858 At 31 August 2021 8.313 14.771 3,708 26,792 14 Dthor• 2022 Amounts fairing due wlthln on• y•ar. Trode debtor8 Cther debtors 88.825 3,5C 98.eos 2,000 92,325 98.605 15 Flnance lease ¢ommitsnents FLrture mirHmum lease payments due under finance leases.. 2022 2021 Vthhin y Vthhin two and fiv¢ y•ars 6,602 12.161 1,C67 4,752 18.763 5.819 12-
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR ThIE YEAR ENDED 31 AUGUST 2022 16 Crlt0. amounts faling due wSthin ono y•ar Notes C41getions underfinonca lea$?$ Other laxatlon and soaal security Trade ¢Feditors Olhw Lréditors Accruals and daferred income 16 6,81y2 2.029 4,759 582 720 1.(B7 3.010 8.920 19.[2 720 15.292 30.778 17 Credltors: amounts falling due ther move than ono yMr 2022 2021 Nots¥ Cligations uThler finance leases 15 12,161 4.752 18 Events •fterthe reporting date Th•r• wwa no 8v8nts tho repjrting period erbj date wl¥th require thsdosure at th• balan shaot dat 19 Relatsd party tran$aL*lon• Thèr• w•r• no th'sdosabla r91at•d party tran64clicffl$ during Ihg yeaT12021- non•). 13-