Cha￿Y 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
Pre5￿ch
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 (Iffin￿da1 adm￿8$
8-13

NORTH MANCHESTER JEWISH CEMETERIES TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2022
The trustees wesent th￿r annual report arKI ffinanaal statements forthe year ended 31 Augu6t 2022.
The financial statement5 have been prepar•d in aCCord￿ce with the accoLMting P0￿C4e$ 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 ap￿Ica￿e in the UK and Republic of Ir*land {FRS 102). las
amended for accwnting pèmods cc4nm8ncing from 1 January 2016)
The Ob￿ of the ¢hanty are to manage and marntain jth￿sh CeMet￿leS in Manthe5ter, to undwt*é the CLMtrol,
management. and administration of such cemeteries and adioining roads 8nd18ndsc8ped Breas,. to undertake the
repair, deansing, landscapsng. CC￿trCI. 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 Y￿r.
Tho thaTiWs main incc*n8 is generaled from ttJ)n$iitu•it burial board tantri￿￿onS and other seNice aCti￿tieS. K40st
of this income is used tu m￿nt81n the tharitys obj'ectives of maintaynlng the Jewlsh cemeteries.
Tho trustees havo paid du8 regard to guidance issued by the Charlty ComMis￿on wi decidin9 what activities the
chorty shwld undertake.
l)uriny thè p8n.od the trust made payments to a variety of Cernetsdes wthin tho Jewsh ¢(￿MUnity. Almost all ot the
incoming resource5 were used In the ILuth8renctr of the ¢h41iWs 0￿eC￿Ve$ leaving a cash reserve. The remaiThng
reserve5 Irt Ihe bank &W￿UnIS are rcqui¥Ed to be availat4e for any expense #ri$irtg wexpededly. The Injstees are
F￿83$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 re￿Ived 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 f￿d$ 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 d￿allOnS to enable them to th81ribute mnnies throughout th• JovA$h
¢ommunity.
charity is a company limitad by guarantee gOv￿ned 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 In￿taes. Trainry would b• offerad to new thJ$tees
by the e￿sting trustees.
None of the trustees h8$ 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 ¢thjècb￿s.
D•tails of rdated paTty traI￿adionS ar• disdosed In note 19 to the acC￿Jnts. Trustees are required to d￿d0￿e 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 indep￿ent 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 Carl￿n0
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•￿ beC￿se 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
eX￿Ination 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 Se￿on 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 aCCord￿ce Mrylh the methods prinoples ol thè
Statement of Recommended Practice for acc¢yJnting and reporting by chaTlties applicakAe to L*aribes
eparing their a￿Ourts in a￿Ardance 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 C￿r￿c￿On 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 R￿Inste
nFCA
Lopian Gross 8amett& Co
1st Floor Ckm'ster Hw5e
Riverside. New B￿leY 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:
chartta￿e 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 d￿1ve 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,$58
Current a88ets
Debtor3
Cash atbank P￿d in hond
14
92,325
336,775
172,734
429,100
271,339
Cvedltw¥: amounts lalllng du• wlthin
one yèar
16
(15,292)
130.7T9)
Net assets
413,608
Tot•1 assets less current lia￿lItIeS
267.352
Credltoys: amounts falllng due aft•r
more than one year
17
112.161)
(4,752)
Net asR•ts
282.6[￿j
In¢ome fund$
Unre5tsicted funds
436.305
262.6
436.305
262.6tx)
Th¢ Gompany is enlilled to exwnptim from th¢ audfft reguiremont Gontèined in $•stion 471 ol the Companies Ad
2OJ6, for the year ended 31 August 2￿22.
The directors ad(novlèdoé their responsiknlities for complyng wth the requirements of the Companies Act 20C6
with re$F¢d io aGtswn¥ng records and the weparati(m of finan￿al statemgrt$.
The members have not reqLMred the COMp￿Y 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 stat￿nents approved by th•T￿￿e•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$h Cemeteries Trust is 8 wivate CLynpany limited by guarantee incorporated i
England and ￿es. The registeied office is Rain60ugh Jewsh Cemetery, Butl•rstilg Lane, Pms￿1￿,
Man¢hestfjr, M25 9UL.
1.1 AcCi￿nting convention
Th• accourrts havo boen Fffyed in accordance with Ihe thanty5 gov$ming doaTh*rt, 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 app￿￿ng the finanual statements. the trustees have a reasonable eypedalion that thè th*ity
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 b￿ng 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 probatr￿e that income VAII be recAved.
Cash donations are recognised on receipt. Other dOnati￿S are reCOgr￿sed once the charity ￿ been nolitled
Ihe donation. unles5 perfomiance conditions reqLMre deferral of the aM￿nI. 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•T￿n re¢eN•d or r8Geivatla and represents amoL￿ts
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 tr￿St￿ 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 rneasu￿d 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 Invo￿ed 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 attri￿table 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 r*arity 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 nece￿ary to $upportlham.
Govemance costs comprise 8H costs In¥c4ving thè pthic account￿1]￿tY of the tharity and its compliance wilh
r•gLlalion and good wactice. These costs indude accwntancy anf legal f•e$.
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 $0 as to wrtte off the cost or valuation of assets less their re￿dUal values Dver their
usefrjl live5 on the foU(hving ba$e$:
Plant and machinery
Fixtures. ffttings & equipment
Motor vthith5
25% reduciro balanc
25% reduLyng balance
25% T￿￿cIng balance
The gain or losy arising on the disws81 of an asset is determined as the difference betsveen the sale
oceeds and the C￿Ing value of the asseL is recoonised in the statement of finandal 8cliwties.
1.7 Cash and cash equlvalents
Cash and e8sh aquivalents inclL*Je cash in hand, deposits h&J at C811 WM) banks, txher short4emi Iquid
investments vmth ￿gIn￿ malw￿eS of three monlhs or less, and ba￿ ov¥drafts. Bar￿ overdrafts are shovm
wthin borrowings in oJrrent liabilityes.
1.8 Financial instruments
The charity has etected to aFply t￿ provisions ol Sedion 11 '8asic Finana81 Instrunents. and Sedon 12
'0th8r Financial InstrLmients Issues, of FRS 102 to aN of ils financial irffjtrumenls.
Finanrjal instruments are recogni$ed in tho ¢h8rity'$ b818n¢e $h¥trt whèn Ihe tharty bec￿e$ 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 ri￿t 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 ￿m￿ane￿S1y.

NORTH MANCHESTER JEWISH CEMETERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
A¢￿ul￿1￿8 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$ed cost using Ih?
affactive interest MOth￿j unless the arrangement consUiute5 a finanang transaction, where the transaction is
measured at the yesent value of the fLrturè receipts di5countad 8t 8 market rate ol interesL Fin8nrAal assets
dassified as re￿vable withn one year Arè not am¢ytised.
Baslc fln•nclal Il•blllJ8S
Basi¢ finan(¥81 liaknlitie5. indu¢*ng creditws and bank loans 8re inibaly racognised at transa(aion wce txless
the ￿angement consbluies a finanung trwsaction, where the debt instrument 15 measured at the prèsent
value of the future payments th"scounted at a rnarket fate of inkn5L Fin8neial liabilitie5 dassifi￿ as payaL4e
within rv)t SMO￿se￿.
Debt instruments are wbsoquendy ¢arrT?d at amthtsed cost, using the effactive interest rate method.
Trade creditors are obl1gatiL￿s to pay for gocalg or semces thai h8ve been a¢4ulred the ordlnary cours& of
operntions from suppliers. Amounts payable are classified as cvrrenl liabilitie5 il pa￿ent 15 due within ¢)ne
ye¥r or less. If not, they ara we$enl&d as ntTrcurrent liobilities. Trade creditors we recognised initially at
transaction price Subsequenlly measured * amorts"$trd rost uslng tha 8ffecbv• internst mdhod.
Financial liakn'l￿es are derncognised lthen the chariils contrathjal oLligations exptre or are dlsd)arg•d or
cancdled.
1.9 Leasos
Leases are dassifiad as ffinanc8 leases whenever Ihe tsmis of Ihe lease transfer S￿l5￿￿allY all the iisks and
rEW8rds of ownerthip to tho lessègs. All Lxher leAses are dassffied as operating leases.
Assels held Und￿ finance leases are recognised as assets at the lower of the assets fair value at Ihe date of
inGeption and the present valu? of the ￿nimuM lease payTrents. The r¢lated Itabilty 18 indu&d in thè
balance sheet as a finance lease obligation. Lease payments are treated as consisting of capitd and intsrest
elements. The Interest is thaTged to net incomellexpendiluTel ft)r the yéar 80 as to produce a conslanl
perfodlc rate of interest on thè remainlng balance of the liability.
Crftlul a¢¢ourtlng astlm•tak andJudym•tts
In th8 ap￿ICatIon rlf the charily's accounting poliues. the trustees are required to make judgements, estimates
and assumptions about Ihe Ca￿￿)ng amount of assets and liabilities that are not readily apparent from oth
swrces. The eslmates as8OGiated assumptions artr based on Iwstorical eXperie￿e and other factors that
ar• considtted to be relevant. Adua resllts may differ from these esltmates.
Th8 estimatos undorfyino 8SWnWtions ar2 ffjviewed Sn ongtyng basis. ReMsion5 to accounting
•sb'mates are reco9nised in p￿10d In Vthtcti the estimat8 is revised where the revision affects only that
period. Dr in the period of the revision and future p￿0d8 where the revision affècts both ¢uffeni and lutura
periad$.

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
Acti￿tIeS for g•n•ratlng l￿d$
Unre8trfcted Unmtrl¢t8LI
fvnd8
funds
2022
2021
Actmties lor goror*iTrJ 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 eleL*ric ch￿5
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 STATEmE￿r5 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
Charita￿8 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 Sa￿leS
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,C￿0.
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 2￿22
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 Cr￿lt0￿. amounts faling due wSthin ono y•ar
Notes
C*41getions 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¥
C*ligations 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-