Ch•rity rngistration number 1156452 Company reglstration nurnber 08212174 (England and W•lul NORTH MANCHESTER JEWISH CEMETERIES TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
NORTH MANCHESTER JEWISH CEMETERIES TRUST LEGAL AND ADMINISTRATIVE INFORMATION Mr Stethen Epstein r JonOn Dawes Charlty number 1156452 Company number 08212174 prtnclpal addrnss RatnSgh Jthmsh Cemetwy Buttets1e Lane prestrCh Manchestar M25 9UL Roglst•red office Rainsough Jewish Cemetwy Butterstilè Lane preSts.ch Manchester M25 9UL Inaepena•rn examin Loyan tifoss Bamett & co 1st Floor, Cl¢J$ter HOL Riverside New Bailey Street Manchester M3 5FS
NORTH MANCHESTER JEWISH CEMETERIES TRUST CONTENTS Page TnJsts8s' raport IniJepend•rt •wnin*s fEWt Statsment of financ4al adivrbe5 Balance sheet Notes lo th• finana81 statements 8-13
NORTH MANCHESTER JEWISH CEMETERIES TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2023 The INstees preStt lhr annu81 rq)0rt and fiTwK•al statewnents for the year end&J 31 AljS1 2023. The financial staternents have ba prew8d in acwdan¢e the accounting poh'aes set wt in note 1 to th financAal statements and COmY wth the charitys goveming document, the Companies Act 20C6 8nd "Accounling and Raporting by Charib"es. St8ternent of Recomrnended Practice applicabl8 to chariti8s preparing thèir 8ecounts in accordance wth the Finanaal Reporting Standard applicablo in the UK arxl Rewblic of Ireland {FRS 1021° las am•nded for accounting periods comrnencing trom 1 January 20181 Objectives and aciivitse5 The cty'ects of the charity are to manage and mwNain JffiwF5h cemeterie5 in MarKester. to Lmdertake th& contrd, manag8m&nt, and adminislratlon of such cemeteries and adining roads and landscaped arèas", to undertake Ihe repair, deansing. Iandsca.ng, control, maintenance and upkeep of the said cemeteries, land and buildings therenn and gènèrally to rnanage the same and to emF4oy such agents. contractors, wof85Si(sno1 adw"ser5. engineers. gardeners. and olher persons to promde such services. The trusletss confirm that they have refwred to guidance corrtained in the charity comfflissions general gLtidance ¢)n public bgneffl when reen9 the trusts aims 0eCtiveS and in annIng ftre activili¥s and sdllng Ihe grant fflaking pdicy for the year. The charitys mawi income 1$ generated from c0ns1Ferrt burial board conlribub'ons and othw serwce adivsbes. Most of this income is used to mairtsin Ihe tharitys 04'ethes ol maintaning the Jeish ¢emeteries. Public benefft Tha trustaés hav9 paid due rogard to guld8nce issued by the Charity Commission in dgcithno %thal activits¢s the charity 5hoLdd Lmdertake. Achievements and p•rfomian¢• &gThfrGanf aGtsvrt efKI agaithst obW¥e6 During the period Ihe trust made payments to a variety of cemeterie5 Within the Jewish community. Almost all of the incoming SOUr5 were us8d in the furth8r8nce of the tharity's c4)jectives leaving a cash reserve. Tho r•mnIng raef¥eS in th¢ bank aGGounts are rc9uired to be a¥ailablo for aiiy expeiise arising 4illexp¢Gtedly. Tl¥v tsusivcs arn pleased wllh the perfoarIce and continue to seek wl extra funding. FUrlaIng perforrnenc8 Fundraising via the receipt of donations continued in the year ensuring 0"¢¢t¢Ve5 $8t by the chanty were athieved. The charity received donation incomè of £138,718 in the year. Financial review Duiing the year the chwity re¢eived don8b.on income of £138,718 and fvrthw irwne for seNices of £144,348. Together bwk inte1 the tharity had totat income of £284,8fj8. After costs of £54,518 for MntaIn1 the V8riOU5 ¢emeteries and other costs of £240.798 there w8S 8 de¢rea5e in reserves of £10,447. ReseThes poliY There is no I{al policy to maintain a set level of reserves. The truste85 arè te.nUallY looking fc fvrther fulldg to Mntain a Suitab levet th• ch can to . Al Ihe balance sheet date thè Trust had a fvnd balances of £425,858. The trustees consider that this is an 8¢ceptable level of lunds in cfder to immeth'ateby b¢ able lo donate a large sum rf required or have funding for oblaining fvrther investments. Maiorrisks The trustees has assessed the majcf ri$ks to 1th the chwrty is exposed, and are s8tisfie(l that syst*ns are place lo mthgate exposure to Ihe m?4or iisks.
NORTH MANCHESTER JEWISH CEMETERIES TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Plans forfuture pwiods The chity rlans to ¢¢tinUe to seek drtiOnS to elt4e them to thstribut8 mordes tlYtyJghc4Jt the Jewish o)mrnuThty. Struciurn. govarnMn¢e and management The chanty is a company limited by guarantee goverd by its Memorandum and Artides of Assoaalion dated 12 September 2012. It is ragistered as a charity with ihe Charity Commission. The trustees. vtho are also the (thradors the purpose of company law. and servod during th• yèw and up to the date of Signatu ofthe f6nanual statements were.. Mr SteFJhen Epstein Mr JCathan Dame5 R8crnrfnrt and ajvpvintfflent oftwslee8 Appointment of other InteeS is at the dIsUeti of the eyi5b.ng trustees. Training w(thI be offered to naw trustees by Ihe existing trustees. None ofthe trustees has any beneficial interest in the company. AN of the trwlees are members of the company and guarantee to c0ntritrte £1 in the event of g winding up. All decisic$ made on behalf ofthe thanty are made by the trustses. Thè trustees are r85ponsibl8 for thg provision olmean5 to maintn ils obiectiV8$. Relationship wrfh Trlated partie$ Detai15 of related party transaclions are thsdosed in note 20 to the accounts. Trustees are required to thsdose 8 renI interests and vrithdraw frcth deusions wher8 a confiici of interest arises. The trustees. repcrt was ap[0¥8 by tho Board ofTwstees. MrJ alhan Davies 2vl_s..la.f..
NORTH MANCHESTER JEWISH CEMETERIES TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH MANCHESTER JEWISH CEMETERIES TRUST I report to the trustees on my exninatity the Stat of North IAanth•stsr Jth¥ish Cernetwi Tw$t (the tharityl for the year ended 31 August 2023. Responslbllhles and basls of report As the trtJstee5 of the charity (and also rts dir8ctNs for thè wrp0505 of rMpanY I) you are TesponsitrA8 lor the weparation of the firCIal statements in accord¢9 vlth the requirements of the C(panieS Act 2006 lthe 2C¥X Act). Having satisfiad mysalf that thp financial statements d the chanty are not requiiwj to be aut6rtwJ ¥Jnder Pwt 16 of the 2006 Acl and are eligible for independent ex8minatH>n. l report in respect of my examination of thè arity's finanual stslemenls carried olrt under section 145 of thè Charities Ad 2011 Ilhe 2011 Act). In carwng txrt my exaMinOn I have followed all the aWicat4e "r105 given by the Charity Commissi( under section 14515llb) of th• 2011 A Independent euminevs stat•m•nt SMic• thè chaTity5 W055 inc¢xne exceed £250,IX¥J examirw must be a member of a body listed in 58ction 145 of 1h8 2011 ACL I confimi that I gm qua14fi•d to und•rtak• th• •x8rnillAtion bacous• l am a membèr of ICAEW. which is one ofth8 listad Ixjdies. I have eompleted my ex•ninolion. l Mnfirni thot no metters havo com• to my att•nbon GonneGtion with the examination giving me cause to believe that in any material respecL' accountsng records were not kept in yeS¢t of the charity as required by section 386 ofthe 2C(6 Art or th8 atatements do accord with Ie reoords; the fin8rKaal statements do not ¢(wnF4y ilh the aCUnting requifements of section 3 of the 21x6 Act other th8n ary requirement that the accounts give a true and fair vtew which is not a matter dered as part tyf an indcpendent aminatIOn.. or the finanrAal statements have not been prepared in accordance wilh the methods and principle5 01 the Statement of Recommended Practice for accounting and repc¥ting by charitses applicable to charitie$ prepqrin9 their seeounts in aGGordtsnce wrth lh• firwnrial Reporbng Standard applicabi& in the UK ond Reputlic of Ireland IFRS 102). I hava no concm$ and have come across no other matters in conneGtion wth the examinab'on to which attention should be drawn in thi$ report in erdtr to enable a woper understsnding of thè finanriel statements lo be reathed. Daniel Rubinslein FCA Lwman Gross Bamett & Co 1st Flty)r. Cbbster House Riverside New Bailey Street Manchester M3 5FS 2110512024
NORTH MANCHESTER JEWISH CEMETERIES TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023 Unrestrict6d Unrertricted fund$ funds 2023 2022 Ineomg •nd endowments from: Donations and legau•$ Charitable a¢tivitie$ Other tr#ding acbvilie# Investments Other inccth• 2,296 136,422 144.348 13,576 153,950 219,294 13 16,804 Total In¢om• 403,637 Charrtable acti¥eS 295.315 229.932 Net In¢omell•xpendituRI and movement In funds 110.4471 173.705 Reconciliation of funds.. Fund balance$ *t 1 Swt•mb•r 2022 436,306 262.600 Fund bdance5 31 August 2023 425,858 436.305 The staternt of fln8nd81 aclivittes indudes al gains and losses reco3nised in the year. All inccffle expen(thture
NORTH MANCHESTER JEWISH CEMETERIES TRUST BALANCE SHEET ASAT31AUGUST2023 2023 2022 Notss Fixed assets T4ngit4e assets 13 34.858 Currènt assds Debtors Cash at barth and in hand 14 68,209 92.325 336.775 4rts.544 429,100 Creditorn: amourt$ f•lllng due ithin on• year f 6 124.51n 115.292) N•t rA#r1 a55ets 385,027 413.808 Total cutrnnt liahilittOS 431.589 448,4e6 Crodltors: amounts falllng aft mov• than on• y•ar 17 16.n11 (12.161) Net aM•ts 425,858 Income funds unrestn.cted fvn¢Js 425,858 425.858 438.305 Th? comp8ny is entrtled to the ex•mp¢jn from the aKlit requirem8rrt eontwngd in $e¢on 47T of Iha Companl#s A 2(Kfj, fty the year ended 31 August 2023. The dir8ctcrt aeknovAedge their Tesponsit4lilias for complying with the rnquirnmènts of thg Companies Act 2C¢J6 th respecito accounting rd3 and the weparation of fin8ncial statements. The members hav• not r•qLlr•d tha coMpY to obtain an wjdit of finanwj statements ft>r the ye4T in question in aCCordce with wAion 478. These financial ststements hav¢ tse prep¥ed in aw?rdance th the applic8k4e to cc*npanies SLknj to the smo11 comp8nies Tegime. Jonathon Davies Company Registron 08212174
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 Accounting policies Charity inforniatlon Noth Manchestsr Jewsh Cemeteries Trust is a private company limited by guarantee inctrporaled In England and Wales. The registered office is Rainsough JewTsh Cemetory, Butterstile Lane. Festth. Manchestsr, M25 9UL 1.1 Accounting conventi¢)n The accounts have been pryed in accordancè wth lh¢ thanils goveming document. the CompaNes Act 20C6 and "Accaunting th Reporting by Chafilies.. Statement cf Reccfftmended Prnctscè applt.cthe to charib.es prepanng thr accounts in accordanf with the Finanoal Reporting Standard applicable in th8 UK arKI Republic of Ireland IFRS 1021° las am•nded for acCOting peri(JJ c4xnmencwwJ fmm 1 January 20161. The tharity is a PUNIC Benefit Entity as defined by FRS 102. The rjwity has taken ad¥antage of provislcffi$ in the SORP for rhwilies aprAying FRS 102 Updats letin 1 not to prepare a Statement of Cash Fbws. The ffinanaal statements are prepared in Sta1ng, which is the fvnrtlCa1 [rrenCY d the chartty. Mo amounts in these financial statements are rwndgd to Ihe n84resl £ The financial statem¢nt8 have be yepargd Lder the historicd cost convention. The prinupol accounting pr4ic4es adoptad ara sot fjjt bokn¥. 1.2 Going concefn At the time of apprOftg the finanaal stemgnts, the trustees have 8 reasonabte expectth'on that the thaiity ha5 adequate re50urEe5 to corrtinuE In etence for foreseeable ftrture. Thus the trustses c(JntiryJe to adopt the going ceffi basis of a¢¢crfJnting in preparing the finanaal ststemen 1.3 ciiarttable Unrestii¢ted funds are aYaatrAe lor use at the di8uetiiJn of the truslaes in fth•rance of their tharitaLle oLieclive$. Funds held by tha charlty arè 811 unresffictsd, Ihese bng funds tch can be used in accordance w4th Ihe charilat4e Dbjects at the discretion ol the trustees. 1A Income Income is recolSed the tharity is legamy entiued to it after any perfomiancè conthlions have been mel Ihe aMOts can be measwed rekly, and it is prctht4e that income ¥4iN be leved. Cash donations am racognis8d on receipt Other donatirms are recogr4sed onc• th• thaity hay been notified of the dcation, unl&$s performance condib.cns require deferral of the amounL In¢ome tax recoverable in relation to donations raceivad undèr GiftAid oi deeds of covenant is recognised at the time ofthe doniry). revable fw gc¥)ds arrtl services wov7ded 1he norn cwrse of business. net of diSCnts and VAT.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Accounting poli¢ies (Continued) 1.5 Expenditurn Expenditure is rectsjnised once there is a legal or construthve oblSgatl¢)n to tsnsfer aconomic benefft to third party, it is wobable that a transfer of economic benefits wll required in settlemen( and the amount of lh• obligab.on can be measured reliably. Expandknjre is dassifigd by athvity. The costs of each activity arn made up of the totsl of direct costs shared costs, induding sUPPOrt costs invdved in undertaking each activity. 'rect costs altributabte to a athvity are allctatad dbr•dly to that aclivity. Shared costs sthich c£JntrikMrte to more than one tiVity support costs whith are not attributsble to a single activity are appjrtioned between those ath"wties on a basis 515tent with the use of resources. Central staff c0515 are allocated cn the basis of timè spen( depreation charges we loCat8d on the ports.on of the assefs use. ExwditUTe is recogThsed on an accruas basis as a tiakn"h"ty is inrJJrred. ExpeThJrture indudes any VAT not be fvmy recovered. 8nd is reportèd as part of thÈ 0xndItir In it r813t8$. Charitabl8 expenditure ¢omprfses those costs incurred by the ch8rity in the delivery of itg activitie5 $ervices fc¥ rts benefiaaries. 11 indudes both costs that be allocated direcuy to such actiwties and those Costs of 8n indirect nabjre necessary to SUFPQrt them. Govemance costs comyi5e all costs involving the PLtrblic accauntabilty d the tharity and its compliancè regulation and good wath"ce. These costs indude accountsncy anf legal fe0$. 1.6 Tangible flxed assèts TangiLl& fixed assets are irwtially measurad at cost and subsequenlly me8sur8d at cost valualion, net of dopreuation and any impairment losses. usefvl lives M the follthving bases.. ant and machinery Fixtures, fittings & eqpment Motor vehides 25% reducing balanc• 25% reduung balance 25% reduc4ng balane The gain or loss arising on the th'sposal of an asset 1$ determin&l as the (tifferce b&tytsen the sae pror8d5 and the carrying value oflhe a5591. and is reccgntsed in the statErnt of finanaal activities. 1.7 Cash And cash equivalents C4sh and ca&fj equivalents indLKle ¢ash fft hand. deposits held at cal wth bks, other ShOterni IqLMd inveslments cginal maturits'es of threè monlh5 or less. and bank overdrafts. Bat ovordrafts are shown thin boThowngs IA oJrrent liabilities. 1.8 Financial instruments The tharity has electèd to aprAy the Provisions of Saction 11 'Baslc Finanal Instrents, 12 '0lhw Finanaal Instrumentslssues, of FRS 102 to of its financ4al instnjments. Finanr4al instruments are recognised the tharitls bdanco when the charity becomes paty to th8 contractual provisions of the Instrument. Flnancial assets and liatslities offsèi Ihe t amounts wes•nt•(l in tt)e Ilnanaal Statements, % there is a legally enfoTGeable vighl to set off the r¢wirii¥¥tl and there 15 intention to setue on net basis or to redis8 the asset and settte the liabihty simultaneou51y.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 A¢cou•rting policies icontinued) 88sl¢ flnanclal assets Basic financial assèts. Nthich indude debtors and cash and bank balarKe3. are initially measured at transaction price induding transath'on costs and are subsequendy carri•d at 8mDitised cost using Ihe effecb've interest methoj unless the arrangement ¢onstilLrtes a finanang transactton. tre the transaclion is measured at the present value of the fuiure receipts discounted at a market rate of interest Financi ass&ts da55ified as receivable within on$ year are not arnortiséd. 8Kk financlal Ilabllftles B8si¢ finanual liaknliti85. inCdng rxerktofs and bank108rF5 are initially recoqnised at tranS8d1 pric8 urless the arrangement constitutes a finanang trsactiOn, wthere thè debt instrument 15 measured at the present valug ol the fvture paTreTrts discounled at a markèt rate of irteresL Finana81 liabilits"e5 das5ffied as payatle thin one year arn not amryb"sed. Debt instruments are subsequenuy carried 8t amorbsed cgsL using the effecltve interest rate method. Trade creditors are obligations to pay for good5 or services th have been acqutred in the ordinary course of opergtions Irom suppliers. Amounts psy8ble are dassified as OJent li8bilities ff paymerrt is due within onè year or less. If nrt they are presented as noJrrenl liabilities. Trade creditors are recoynised initialty at transacu.on price and subsequenuy ma8sur•a at amorbsed cost using tho 8ffecb.ve interest method. Derecognitlon of Ilnanelal li81•11e¥ Finanual liakM"lib"e5 are derecognised vthen the thantys contractual otAig8tions exFrfre or are th'scharged or cetled. 1.9 Leases Le¥ses are da55ffied as finan¢81oases vthenever the temis of Ihe lease transfer 5Lthtantially all Ihè risks and rowards of ownershiD to the le$$•¥s. AN other leases are dassified as owatinu leases. Assets hdd under finance lease5 are recognised 85 os$ets at the lower of the assets fair value al the dale of incepb'on and the preswtt value of the minimLm7 lease payments. The related ts'ability 1$ induded In the b8lanTr sheet as 8 finance ltsase obligation. Lease paymtrnts are treated as consisting of capitsl and interesl elemerrts. The interest is charged to n•t income/(expenditurel lor thè yéar 50 as to woduce a constant periodic rate of interest cn thè rèm•ning balancE of the liability. Critical aeeountlng estimates Ind judgomtt$ In the aprAicab"on of the charitys accounting pob'aes, the trustees arg required to make judgements, estimates and assumptions abwl the carying amount of as$ets liabilities that are not readily apparent from other sources. The estimates and assoriated assumptions are based on historical experience and other factors that are considwed to be relevant results may differ from these estimates. The esb"mates ellng aSSLrykn we revIevd M an ongng basis. Revismins to accounting esDm8tes are recogniseo In the penod In %thich th8 ests.mate 1$ revtsed where the revision affects only that period, or in th• of the revision and ftrture periods where the revisim affects both uJrTent and ftrture riods.
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Incon frorn donations and hgacies UnTrytricted Unrestricted funds funds 2023 2022 Donètisjns and gifts 2,296 13,576 Income from thaiitable activitles Unr•strfct•dUnrèstrfcted fund5 funds Z023 2022 Don8tions gLIts 136.422 153,950 Anaty$is by fund Unreslricted ndS 136,422 153,950 Income from olh•rtradlng actlvltkns Unr•Rtriet•d Un4wtsl¢t•d funds funds 2023 2022 Activities for generating fvnds 144.348 219,294 Unrestricted Unwesbict•d funds funds 2023 2022 lrterest fva]le 1.81Y2 13
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Cxher income T¢)tal Unreslricted ftmds 20rJ 2022 Net gain on disp05al of tsngib5e fixed assets 16.804 Charft4bl• actlvlti Chafitable Ch*rit•ble activities activltl•s 2023 2022 Bad and doubtful dcbts Cemet8ry maintenance and rgpwrs Garden Services VVateT charges Gas and electric chargos Rent and rale5 e.400 54,052 465 6.527 6,464 717 4,200 25,330 2,429 fj,220 F li General administration charges T81•phcè Postage. stationery advertisina Sundry expenses Wages and 5alwies Insurance Motor èxpèn Bank and credit card charges Depreadtion Other charitable e>penditure 20.812 2,387 1.7C6 6,461 151,667 5,532 11.845 17,880 2,194 1.538 1,367 135.448 5,523 8,860 238 10,845 180 9,245 180 286.646 226,9J7 Sharn of gov•rnan costs (soe note 9) 8.669 3.5 29S.315 229,932 Support costs allo¢•t•d to actlvltles 2023 2022 GgverrEarrGe w5L5 3,QZ5 Analysed between.. Charrtat4eActiwilies 8,669 3.IY25 10-
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 10 Tnths None of the trustees lor any pgrsons connected wth them) recewed any rernuneration during the ye8r. Non8 01 th8 trustsgs (or any persons connected ¥th them) received any relmbursement of expenses from the tharity during the year. 11 Employee9 Th• average monthly numbw of employees during the yearwa5'. 2023 Numbw 2022 Number Administrats'on Waggs and salaries Soual security costs Other pension costs 140,259 8.OC6 3.402 125,641 6,782 3.025 151,&fj7 135.448 There were no 8mF4oyoa$ Nthose annud remunerat'on was mor• than £60,000. 11 Taxatlo The 8ctiviti•s of North Monchester Jeb%qsh cemet#S Trnst are exempt frorn direct taxation undèr Part 11 of Ihe Corporaiion Tax Act 2010. 13 T•ngible fixed assets Plaht ar m¥hlh Fixlur•8, fftrinp & equlw Motor vehlcle8 Cost At 1 September 2022 Addib"on$ 75,863 748 75.090 2,372 20,4 153,425 21,148 At 31 August 2023 76,711 75.090 174.573 Deprn¢iation and impairnient At 1 Septemb&r 2022 Dyeua*on charged in the year 52,973 5.935 83,555 2,427 2.238 883 118,786 9,245 At 31 Auguat 229 58.908 as,2 121 128,011 Carylng amount AI 31 AUQUSI 2023 17,803 9,108 19,651 46,562 At 31 August 2022 22.991 11,534 133 34.658 11
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 14 Debtors 2023 2022 Amounts falling due wlthln one year Tr8de debtors othor d8btf¥S 82.334 3,875 88,825 3,500 86,209 92,325 1S Finan¢• lease obllgatSon Future minimumloase payments due under finance leases.. 2023 2022 Wthin one ye8r hin Iwo 8nd five ye8T5 8.602 5,731 6.602 12,161 12.333 1&783 16 Credltors: amounts falling due withln one year 2023 2022 ot4igations under finance leas•s Other taxation and social security Trade creditors Other creditors Accruals and deferred IncLxne 15 6.602 8.802 2.629 4,759 12.889 762 T20 720 24,517 15,292 17 Cr•dltor¥: amounts falllnu due aft•rmorn than one year 2023 2022 Notes CAigations under finanGe leases 15 5,731 12.161 12-
NORTH MANCHESTER JEWISH CEMETERIES TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2023 18 Unrestricted funds The unrestricted bjnds oflha charity Comprise the unexpended balances ol donations and grants which are not subject to speafic COndonS by donors and grantors as to how they may be used. These indude dasignated ftjnds which have been s8t asidg OLrt of unregtricted funds by Ihe trustees for 5CifiC purpos9$. At1 September 2022 Incoming resource5 Resourees At 31 Auqust exnded 2023 General fund5 436,305 284,888 1295,3151 425.858 Pr•vious year: At1 September 2021 Incoming Resources At 31 August resources expèndéd 2022 Gener81 lunds 262,600 403,637 1229,9321 436.305 19 Events after the r•ptirtinu datè Th8r& w8r& no 9vents after the reporbng period and dats which require disdosure at the balance Sheet date. 20 Related party transactions There were no aisdosable related party vanswons L1*Jnng tnè y•ar {2022- rne}. 13-