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 Jon￿On Dawes
Charlty number
1156452
Company number
08212174
prtnclpal addrnss
RatnS￿gh Jthmsh Cemetwy
Butte￿ts1e Lane
prestr￿Ch
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 preS￿tt lh￿r annu81 rq)0rt and fiTwK•al statewnents for the year end&J 31 A￿ljS1 2023.
The financial staternents have ba￿ prew8d in acwdan¢e the accounting poh'aes set wt in note 1 to th
financAal statements and COm￿Y 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 MarK*ester. to Lmdertake th& contrd,
manag8m&nt, and adminislratlon of such cemeteries and adi￿ning 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 re￿e￿n9 the trusts aims
0￿eCtiveS and in ￿annIng ft￿re activili¥s and sdllng Ihe grant fflaking pdicy for the year.
The charitys mawi income 1$ generated from c0ns1F￿errt burial board conlribub'ons and othw serwce adivsbes. Most
of this income is used to mairtsin Ihe tharitys 04'ethes ol maintaning the Je￿ish ¢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 ￿SOUr￿5 were us8d in the furth8r8nce of the tharity's c4)jectives leaving a cash reserve. Tho r•m￿nIng
r*aef¥eS in th¢ bank aGGounts are rc9uired to be a¥ailablo for aiiy expeiise arising 4illexp¢Gtedly. Tl¥v tsusivcs arn
pleased wllh the perfo￿arIce and continue to seek wl extra funding.
FUr￿laI￿ng perforrnenc8
Fundraising via the receipt of donations continued in the year ensuring 0￿"¢¢t¢Ve5 $8t by the chanty were athieved.
The charity received donation incomè of £138,718 in the year.
Financial review
Duiing the year the chwity re¢eived don8b.on income of £138,718 and fvrthw irwne for seNices of £144,348.
Together bwk inte￿1 the tharity had totat income of £284,8fj8. After costs of £54,518 for M￿ntaIn1￿ the
V8riOU5 ¢emeteries and other costs of £240.798 there w8S 8 de¢rea5e in reserves of £10,447.
ReseThes poli￿Y
There is no I{￿al policy to maintain a set level of reserves. The truste85 arè te￿￿.nUallY looking fc* fvrther fulld￿g
to M￿ntain a Suitab￿ levet th• ch* can to ￿.
Al Ihe balance sheet date thè Trust had a fvnd balances of £425,858. The trustees consider that this is an
8¢ceptable level of lunds in cfder to immeth'ateby b¢ able lo donate a large sum rf required or have funding for
oblaining fvrther investments.
Maiorrisks
The trustees has assessed the majcf ri$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 ch*ity rlans to ¢¢￿tinUe to seek dr￿tiOnS to el￿t4e them to thstribut8 mordes tlYtyJghc4Jt the Jewish
o)mrnuThty.
Struciurn. govarnMn¢e and management
The chanty is a company limited by guarantee gover￿d 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 JC￿athan Dame5
R8crnrfn*rt and ajvpvintfflent oftwslee8
Appointment of other In￿teeS 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 c0ntritr￿te £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 maint￿n 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
re￿￿nI 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 ex*ninatity ￿ the Stat￿￿￿ of North IAanth•stsr Jth¥ish Cernetwi
Tw$t (the tharityl for the year ended 31 August 2023.
Responslbllhles and basls of report
As the trtJstee5 of the charity (and also rts dir8ctNs for thè wrp0505 of r￿MpanY I￿) you are TesponsitrA8 lor
the weparation of the fir￿CIal statements in accord￿¢9 vlth the requirements of the C(￿panieS Act 2006
lthe 2C¥X Act).
Having satisfiad mysalf that thp financial statements d the chanty are not requiiwj to be aut6rtwJ ¥Jnder Pwt 16
of the 2006 Acl and are eligible for independent ex8minatH>n. l report in respect of my examination of thè
arity's finanual stslemenls carried olrt under section 145 of thè Charities Ad 2011 Ilhe 2011 Act). In carwng
txrt my exaMin￿On I have followed all the aWicat4e ￿"r￿10￿5 given by the Charity Commissi(￿ under
section 14515llb) of th• 2011 A
Independent euminevs stat•m•nt
SMic• thè chaTity5 W055 inc¢xne exceed￿ £250,IX¥J examirw must be a member of a body listed in
58ction 145 of 1h8 2011 ACL I confimi that I gm qua14fi•d to und•rtak• th• •x8rnillAtion bacous• l am a membèr
of ICAEW. which is one ofth8 listad Ixjdies.
I have eompleted my ex•ninolion. l Mnfirni thot no metters havo com• to my att•nbon GonneGtion with the
examination giving me cause to believe that in any material respecL'
accountsng records were not kept in yeS￿¢t of the charity as required by section 386 ofthe 2C(6 Art or
th8 atatements do accord with I￿￿e reoords;
the fin8rKaal statements do not ¢(wnF4y *ilh the aC￿Unting requifements of section 3* of the 21x6 Act
other th8n ary requirement that the accounts give a true and fair vtew which is not a matter ￿￿￿dered as
part tyf an indcpendent ￿aminatIOn.. or
the finanrAal statements have not been prepared in accordance wilh the methods and principle5 01 the
Statement of Recommended Practice for accounting and repc¥ting by charitses applicable to charitie$
prepqrin9 their seeounts in aGGordtsnce wrth lh• firwnrial Reporbng Standard applicabi& in the UK ond
Reputlic of Ireland IFRS 102).
I hava no conc*m$ 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 statern￿t 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#r￿1 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 r￿d3 and the weparation of fin8ncial statements.
The members hav• not r•qLlr•d tha coMp￿Y to obtain an wjdit of finanwj statements ft>r the ye4T in question
in aCCord￿ce 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 Registr￿on 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. F*est￿th.
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 th￿r accounts in accordanf* with the Finanoal Reporting Standard applicable in th8 UK
arKI Republic of Ireland IFRS 1021° las am•nded for acCO￿ting 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 Sta￿1ng, which is the fvnrtlC￿a1 [￿rrenCY d the chartty. Mo
amounts in these financial statements are rwndgd to Ihe n84resl £
The financial statem¢nt8 have be￿ yepargd L￿der the historicd cost convention. The prinupol accounting
pr4ic4es adoptad ara sot fjjt bokn¥.
1.2 Going concefn
At the time of apprO￿ftg the finanaal st*emgnts, the trustees have 8 reasonabte expectth'on that the thaiity
ha5 adequate re50urEe5 to corrtinuE In e￿￿tence 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 aYa￿atrAe lor use at the di8uetiiJn of the truslaes in fth•rance of their tharitaLle
oLieclive$.
Funds held by tha charlty arè 811 unresffictsd, Ihese b￿ng funds ￿tch can be used in accordance w4th Ihe
charilat4e Dbjects at the discretion ol the trustees.
1A Income
Income is reco￿lSed the tharity is legamy entiued to it after any perfomiancè conthlions have been mel
Ihe aMO￿ts can be measwed rek*ly, and it is prctht4e that income ¥4iN be le￿ved.
Cash donations am racognis8d on receipt Other donatirms are recogr4sed onc• th• thaity hay been notified
of the dc￿ation, unl&$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 don*iry).
re￿vable fw gc¥)ds arrtl services wov7ded ￿ 1he norn￿ cwrse of business. net of diSC￿nts 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(
depre￿ation 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 0x￿ndIti￿r￿ 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 & eq￿pment
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 (tiffer￿ce b&tytsen the sae
pror*8d5 and the carrying value oflhe a5591. and is reccgntsed in the statErn￿t of finanaal activities.
1.7 Cash And cash equivalents
C4sh and ca&fj equivalents indLKle ¢ash fft hand. deposits held at cal w￿th b￿ks, other ShO￿terni IqLMd
inveslments c￿ginal 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 Finan￿al Instr￿ents, 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. inC￿d￿ng rxerktofs and bank108rF5 are initially recoqnised at tranS8d1￿ pric8 urless
the arrangement constitutes a finanang tr￿sactiOn, wthere thè debt instrument 15 measured at the present
valug ol the fvture pa￿TreTrts 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 OJ￿ent li8bilities ff paymerrt is due within onè
year or less. If nrt they are presented as no￿￿Jrrenl 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 li8￿1•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 judgom*tt$
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$ets liabilities that are not readily apparent from other
sources. The estimates and assoriated assumptions are based on historical experience and other factors that
are considwed to be relevant results may differ from these estimates.
The esb"mates ￿￿ell￿ng aSSLrykn we revIev￿d M an ong￿ng basis. Revismins to accounting
esDm8tes are recogniseo In the penod In %thich th8 ests.mate 1$ 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 f￿￿va]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•phc￿è
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 2￿29
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
C*Aigations 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 COnd￿onS 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 5￿CifiC purpos9$.
At1
September
2022
Incoming
resource5
Resourees At 31 Auqust
ex￿nded
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- r￿ne}.
13-