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2020-12-31-accounts

Charity Registration No. 1158987

Company Registration No. 08341721 (England and Wales)

THE UNION OF ORTHODOX HEBREW CONGREGATIONS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr S S Sinitsky
Mr B S E Freshwater
Mr J Baumgarten
Mr M T Bibelman
Mr J Goldman
Mr M Lobenstein
Mr B Roth
Mr M B Rothfeld
Mr N Bindinger
Mr V Brinner
Mr A Goldman
Mr C Goldman
Mr B Goldstein
Mr R Grussgott
Mr M Just
Mr A Klein
Mr J Muller
Mr D J A Ost
Mr A Rand
Mr S Rand
Mr Z Roth
Mr A Schreiber
Mr S Seidenfeld
Mr M Steren
Mr B Stern
Mr C Pinter (Appointed 22 July 2020)
Charity number 1158987
Company number 08341721
Registered office 325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
Auditor Landau Morley LLP
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

CONTENTS

Page
Trustees' report 1 - 4
Independent auditor's report 5 - 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 20

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and financial statements for the year ended 31 December 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016) .

Objectives and activities

The objects of the charity, as detailed in the Memorandum and Articles of Association, are to advance the orthodox Jewish faith in Great Britain, to establish and support such institutions as will support this object and to advance such other purposes as are recognised as charitable, as the trustees shall determine.

The trustees propose that the charity will achieve these objectives through the promotion of the Jewish religion, the provision of facilities to enable Jewish members of the public to practice the Jewish religion and to enable them to observe the Orthodox Jewish religious dietary laws relating to kosher food.

The charity operates through a Head Office in London.

The Union of Orthodox Hebrew Congregations provides a wide range of facilities for the Orthodox Jewish community in London and the United Kingdom.

These facilities include the provision of facilities and advice relating to external affairs, housing, education and Union membership (Confederacy Services), the provision of publications giving information and advice on matters of Kashrus and other religious facilities (“Hakohol”), general public relations, Beis Horoah and Arbitration services (Information and Advice Services) and the provision of facilities and advice relating to Chinuch Line, the Family Help Line, Social Services, Simchas Nissuin, Reach, Kollel Baalei, Beis Horoah, Beis H atalmud and Kimcha Depiska (Welfare Services).

The charity provides facilities and advice relating to the Rabbinate of the Union of Orthodox Hebrew Congregations and to Kashrus, Shechita, Mikva’os, Beis Din, Vaad Harabonim, Sheimos, Kelim Mikva, Mishmeres Stam and Shatnez research.

The Union of Orthodox Hebrew Congregations offers membership to a large number of Synagogues and Jewish Institutions throughout the United Kingdom. Affiliated Synagogues recognise the authority of the Rabbinate of the Union of Orthodox Hebrew Congregations. The Rabbinate also provides arbitration services through its Beis Din and controls religious aspects of marriage, divorce and death.

The trustees confirm that they have complied with the duty in section 2 (1) (b) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

All of the activities that are undertaken by the charity are for the advancement of its charitable purposes and

are outlined above.

The majority of the charity's work is undertaken by paid employees. Occasional voluntary assistance is provided by the trustees.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and performance

During the year the charity continued to support community projects and provide assistance to members. The service provided to affiliated Synagogues in the area continues to strengthen.

Weekly sessions of the Rabbinate of the Union deal with a wide range of matters arising within the communities under its authority.

The charity has continued its Shemos project in the London area – where disused Jewish texts are collected and disposed of in a dignified manner.

The Union of Orthodox Hebrew Congregations has donated significant sums for the running, renovation and building of Mikva’os in North London and in North West London.

The charity has also given support to the National Council of Shechita Boards of Great Britain in an effort to ensure the continuance of Kosher slaughter in the United Kingdom.

The Union of Orthodox Hebrew Congregations has continued its support for TAG, a body that helps to mitigate the threats that unfiltered or unmonitored internet access can pose to children and young adults .

Financial review

The results for the year show that there was net expenditure of £445,817 (2019: £ 30 4 , 806 income). The total income for the year was £ 1, 447,816 (2019: £ 1,786,919 ).

The charity has been able to achieve its objectives as reserves have been maintained to enable it to do so. The trustees have continued the policy of making grants to local charitable organisations and will pursue this policy in the future.

The charity aims to distribute its unrestricted funds as soon as it is able, however at the same time sufficient reserves are maintained to meet annual grants for the foreseeable future.

At 31st December 2020, the free unrestricted reserves amounted to £ 2, 082,018 (2019: £ 2, 527,835).

The trustees' investment policies are governed by the company’s Memorandum and Articles of Association , which permits the trustees to invest in such assets as they see fit.

The trustees have examined the major strategic business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be made so that necessary steps can be taken to lessen these risks.

Risks are classified under headings such as financial, premises, staffing and reputation.

Risk assessments are carried out in order to ascertain the likelihood of a risk event occurring, of its potential impact, and whether any cost-effective mitigating action may be taken.

The major risks relating to these assessments have been identified by the trustees relying on professional advice where appropriate and they are reviewed on a regular basis. The organisation has in place adequate systems accompanied by proper insurance cover which are considered adequate to mitigate major risks.

The charity plans to continue its activities as outlined above in forthcoming years subject to satisfactory funding arrangements. The trustees continue to monitor the service effectiveness and efficiency of the charity, with a view to ensuring that the charity continues to meet its key objectives

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

The Union of Orthodox Hebrew Congregations is a limited company having no share capital and is limited by guarantee , incorporated on 27 th April 2015. The governing document is the company’s Memorandum and Articles of Association dated 27th April 2015.

The Union was registered as a charitable organisation with the Charity Commission on 27 th October 2014.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr S S Sinitsky Mr B S E Freshwater Mr D Frand (Resigned 22 July 2020) Mr J Baumgarten Mr M T Bibelman Mr J Goldman Mr M Lobenstein Mr B Roth Mr M B Rothfeld Mr N Bindinger Mr V Brinner Mr A Goldman Mr C Goldman Mr B Goldstein Mr R Grussgott Mr M Just Mr A Klein Mr J Muller Mr D J A Ost Mr A Rand Mr S Rand Mr Z Roth Mr A Schreiber Mr S Seidenfeld Mr M Steren Mr B Stern Mr C Pinter (Appointed 22 July 2020) Rabbi A M Pinter (Resigned 13 April 2020) Mr B C Gordon (Resigned 10 September 2020)

The Trustees regret to report the passing of two of the Charity's Trustees - Rabbi A M Pinter and Mr B C Gordon.

Trustees are elected for terms of three years and are eligible for re-appointment, without restriction, for further terms of office. The Trustees in office during the period are disclosed on the legal and administration information sheet on the second page of these financial statements.

Every member of the Board of Trustees undertakes to contribute an amount not exceeding one pound in the event of winding up the company whilst they are a member of the Board or within one year after their membership ceases.

The day to day running of the office is the responsibility of the trustees as well as the provision of professional input into the charity's activities and strategic development. The Trustees meet regularly to review the finances of the Trust and to approve donations. Professional advice and assistance is sought when deemed necessary .

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

New trustees are invited at the suggestion of existing trustees, and are inducted and trained so that they fully understand the aims, objectives and the workings of the charity. New trustees are briefed on their legal obligations under charity law, the committee and decision making processes, the objectives and the financial performance of the charity

Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Statement of trustees' responsibilities

The trustees, who are also the directors of The Union of Orthodox Hebrew Congregations for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport was approved by the Board of Trustees.

Mr S S Sinitsky

Trustee Dated: 27 October 2021

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS

Opinion

We have audited the financial statements of The Union of Orthodox Hebrew Congregations (the ‘charity’) for the year ended 31 December 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) .

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations - this responsibility lies with management with the oversight of the directors.

The extent to which our procedures can detect irregularities, including fraud, is detailed below.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS

Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

The potential effects of inherent limitations are particularly significant in the case of misstatement resulting from fraud because fraud may involve sophisticated and carefully organized schemes designed to conceal it, including deliberate failure to record transactions, collusion or intentional misrepresentations being made to us.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: http s :// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Berish Hoffman ACA (Senior Statutory Auditor)
for and on behalf of Landau Morley LLP 29 October 2021
Chartered Accountants
Statutory Auditor 325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX

Landau Morley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

UnrestrictedUnrestricted
funds
funds
2020
2019
Notes
£
£
Income from:
Donations and legacies
3
1,239,424
1,585,407
Charitable activities
4
191,034
175,984
Investments
5
17,358
11,033
Total income
1,447,816
1,772,424
Expenditure on:
Charitable activities
7
1,893,633
1,467,618
Net (expenditure)/income for the year/
Net movement in funds
(445,817)
304,806
Fund balances at 1 January 2020
2,527,835
2,223,029
Fund balances at 31 December 2020
2,082,018
2,527,835		 Restricted
funds
2019
£
14,495
-
-
14,495
14,495
-
-
-		 Total
2019
£
1,599,902
175,984
11,033
1,786,919
1,482,113
304,806
2,223,029
2,527,835

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

BALANCE SHEET

AS AT 31 DECEMBER 2020

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds
General funds
14		 2020
£
£
1,281
955,438
1,257,567
2,213,005
(132,268)
2,080,737
2,082,018
2,082,018
2,082,018
2,082,018		 2019
£
£
1,708
941,790
1,651,113
2,592,903
(66,776)
2,526,127
2,527,835
2,527,835
2,527,835
2,527,835

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 27 October 2021

Mr S S Sinitsky Trustee

Company Registration No. 08341721

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
17
Investing activities
Proceeds on disposal of tangible fixed
assets
Investment income received
Net cash generated from investing
activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2020
£
£
(410,904)
-
17,358
17,358
-
(393,546)
1,651,113
1,257,567		 2019
£
£
63,853
949
11,033
11,982
-
75,835
1,575,278
1,651,113

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

Charity information

The Union of Orthodox Hebrew Congregations is a private company limited by guarantee incorporated in England and Wales. The registered office is 325-327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is inclusive of irrecoverable VAT.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

UnrestrictedUnrestricted
funds
funds
2020
2019
£
£
Donations and gifts
1,239,424
1,585,407
Grants
-
-
1,239,424
1,585,407		 Restricted
funds
2019
£
-
14,495
14,495		 Total
2019
£
1,585,407
14,495
1,599,902

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

4 Charitable activities

Unrestricted Unrestricted
2020 2019
£ £
Matzos sales 38,426 41,477
Publications income 31,129 28,880
Membership fees 81,038 51,957
Shaimos 3,152 5,728
DBS 15,538 22,824
Dinei Torah 21,751 25,118
191,034 175,984

5 Investments

Unrestricted Unrestricted
funds funds
2020 2019
£ £
Bank interest receivable 17,358 11,033

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

6 Charitable activities

Staff costs
Depreciation and impairment
Publication s , printing and brochure s
Union projects
Shaimos
Burial Society
Shechita levy
Matzos purchases
DBS
Net loss on disposal of tangible assets
Grant funding of activities (see note 7)
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
For the year ended 31 December 2019
Unrestricted funds
Restricted funds		 2020
£
331,593
427
45,049
14,730
33,015
34,884
11,000
32,626
9,451
-
512,775
1,299,405
38,672
42,781
1,893,633
1,893,633
1,893,633		 2019
£
341,239
570
30,676
23,889
28,985
14,219
24,583
31,458
13,214
949
509,782
910,230
40,844
21,257
1,482,113
1,467,618
14,495
1,482,113

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7
Grants payable
Grants to institutions:
Aniyei Haolam Trust
AYBS
Beis Brucha
Beis Ahron Trust
Beis Chinuch Lebonos
Care All Limited
Chasdei Aharon Limited
Chasdei Dov Trust
Chasdei Shalom
Chevras Mo'oz Ladol
CMZ Trust
Craven Walk Beth Hamedrash Trust
EDUPOOR LIMITED
Ezer Vehatzula
Ezer Wiznitz Foundation
Ezer Mikoidesh
Friends of Wiznitz
Friends of Eidah Chareidis Orthodox Council of Jerusalem
Friends of Yeshivas Daas Sholem Shotz
UOHC Foundation Limited
Hadras Kodesh Trust
Inspirations
Interlink
Kehal Chasidei Wiznitz Ltd
Keren Chochmas Shloma Trust
Keren Hatzolas Doros
Kids Care London
Kollel Shomre Hachomos
Kollel Viznitz London
Mercaz Chasidei Wiznitz Trust
Mifal Hachesed Vehatzodokoh
Mifal Tzedukas
Mutual Trust
Rise And Shine
Satmar Kolel
Shir Chesed Beis Yisroel
Shaarei Orah Ltd
Sharei Chesed
Start Upright
Support The Charity Worker
Trenhill Ltd
Tchabe Kollel
UTA
Vishnitz Girls School Limited
Viznitz Institutions Trust
The Woodstock Mikva
Other < £7,500		 2020
30,000
40,000
-
9,500
-
85,000
20,000
27,000
-
10,000
37,900
10,000
85,000
-
-
10,000
-
15,000
45,000
300,000
-
-
9,600
-
25,000
20,000
15,000
12,000
40,000
30,000
-
-
24,000
36,500
10,000
10,000
9,360
-
40,000
87,000
7,000
39,000
10,200
63,000
38,000
10,000
30,050
1,290,110		 2019
-
5,000
70,240
9,630
32,800
5,000
-
-
25,000
-
264,000
-
7,000
97,000
15,000
20,000
-
-
-
45,000
10,000
800
33,600
-
25,000
-
7,200
-
-
30,000
10,000
14,400
-
-
10,000
7,640
15,000
3,000
-
15,371
25,000
9,600
-
-
5,000
66,949
884,230

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7
Grants payable
Grants to individuals		 (Continued)
9,295
26,000
1,299,405
910,230

Institutional grants are made to institutions which share the same objectives and ethos as the Charity and contribute to further communal development.

Grants to individuals consist of grants made to needy families to help with expenditure at Jewish Festivals.

8 Support costs

Premises costs
Insurance
Legal and professional
Bank charges
Motor and travel
Sundry Expenses
Postage and Stationery
Security cost
Audit and accountancy
fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
15,381
-
9,328
-
-
34,838
1,167
-
-
-
6,750
-
6,046
-
-
-
-
7,943
38,672
42,781
38,672
42,781		 2020
£
15,381
9,328
34,838
1,167
-
6,750
6,046
-
7,943
81,453
81,453		 Support
costs
Governance
costs
£
£
8,597
-
7,818
-
-
13,101
1,502
-
2,540
-
3,706
-
2,186
-
14,495
-
-
8,156
40,844
21,257
40,844
21,257		 2019
£
8,597
7,818
13,101
1,502
2,540
3,706
2,186
14,495
8,156
62,101
62,101

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration , benefits or reimbursed expenses from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2020 2019
Number Number
23 24

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2020
2019
£
£
308,185
319,669
21,120
18,887
2,288
2,683
331,593
341,239

10 Employees

No employee received remuneration amounting to more than £60,000 in either year.

11 Tangible fixed assets

Cost
At 1 January 2020
At 31 December 2020
Depreciation and impairment
At 1 January 2020
Depreciation charged in the year
At 31 December 2020
Carrying amount
At 31 December 2020
At 31 December 2019
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 Motor vehicles
£
5,400
5,400
3,692
427
4,119
1,281
1,708
2020
2019
£
£
910,139
940,340
45,299
1,450
955,438
941,790

12 Debtors

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

13
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2020
£
4,787
18,583
72,195
36,703
132,268		 2019
£
4,113
15,455
39,708
7,500
66,776
14 Unrestricted funds
Movement in funds
Balance at 1
Income		 Expenditure Balance at 31
January December
2020 2020
£
£
£		 £
Unresticted funds 2,527,835
1,447,816
(1,893,633)
2,082,018
2,527,835
1,447,816
(1,893,633)
2,082,018
15 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
£ £ £
Fund balances at 31 December 2020 are represented by:
Tangible assets 1,281 - 1,281
Current assets/(liabilities) 2,080,737 - 2,080,737
2,082,018 - 2,082,018

THE UNION OF ORTHODOX HEBREW CONGREGATIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

16 Related party transactions

During the year the charity received donations of £674,000 (2019: £400 ,000 ) from Kedassia Supervision Limited, a company with a common trustee. At the year end £181 , 759 (2019: £ 210,466) was due from Kedassia Supervision Limited.

At the year end £ 680,411 (2019: £680,411) was due from K Poultry Limited, a subsidiary undertaking of UOHC Foundation Limited, a charitable company with common trustees. During the year the charity received donations of £ 80,000 (201 9 : £90,000 ) from K Poultry Limited.

During the year the charity received donations of £60,000 (2019:£85,000) from K Products (London) Limited, a subsidiary undertaking of UOHC Foundation Limited, a charitable company with common trustees. At the year end £46,395 (2019: £46,395) was due from K Products (London) Limited.

During the year the charity received donations of £170 , 140 (2019: £ 415 ,000 ) from UOHC Foundation, charity number 1057181, a charitable trust with a common trustee.

During the year the charity received donations of £Nil (2019: £ 3,500) from and paid donations of £7,000 (2019: £ 15,371) to Trenhill Limited, a charity with common trustees .

During the year, the charity received donations of £42,201 (2019: £ 34,900) from UOHC Properties Limited, a charitable company with a common trustee.

During the year, the charity received donations of £Nil (2019: £ 240 ,000 ) from UOHC Supervision Limited, a charitable company with common trustee s .

During the year, donations of £ Nil (201 9 : £ 7 0,2 40 ) were paid to Beis Brucha Limited, charity number 1131109, a charitable company with common trustees.

During the year, donations of £ 10,200 (201 9 : £ 9 ,600) were paid to United Talmudical Associates Limited, charity number 291834, a charitable company with common trustees.

During the year, donations of £ 300,000 (201 9 : £ Nil ) were paid to UOHC Foundation Limited, charity number 1164377, a charitable company with common trustees.

17 Cash generated from operations 2020 2019
£ £
(Deficit)/surpus for the year (445,817) 304,806
Adjustments for:
Investment income recognised in statement of financial activities (17,358) (11,033)
Depreciation and impairment of tangible fixed assets 427 570
Movements in working capital:
(Increase)/decrease in debtors (13,648) 19,207
Increase/(decrease) in creditors 65,492 (249,697)
Cash (absorbed by)/generated from operations (410,904) 63,853
18 Analysis of changes in net funds
The charity had no debt during the year.