2021-12-31-accounts - Heaton Park Hebrew Congregation

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HEATON PARK HEBREW CONGREGATION

TRUSTEE REPORT FOR THE FINANCIAL YEAR-ENDED 31[ST] DECEMBER 2021

The Trustees present their report for the financial year-ended 31[st] December 2021

The Trustees confirm they comply with the Charities Commission.

Reference and Administrative Information

Charity Name Heaton Park Hebrew Congregation Charity Registration Number 1159067 Principal Office Ashdown 84 Middleton Road Crumpsall Manchester M8 4JX

Board of Trustees

Mr Alan Levy (Chair) Dr Bryan Bennett Mr Eric Cohen Mrs Hilary Foxler Mr Ivor Rosenberg

Rabbi

Rabbi Daniel Walker M.A.

Administrators

Mrs Jacqueline Kremer Mrs Sarah Heilpern Honorary Solicitor Mr Joseph Foxler LLB

Auditors

Edwards Veeder (UK) Limited, Chartered Accountants Ground Floor 4 Broadgate, Broadway Business Park, Chadderton, Greater Manchester OL9 9XA

Bankers

Barclays Bank

Structure, Governance and Management

Governing Document

Heaton Park Hebrew Congregation is a Charitable Incorporated Organisation (CIO) and was registered with the Charities Commission in November 2014, under charity number 1159067. It is governed by the Constitution of the Heaton Park Hebrew Congregation which was approved by the Charities Commission in November 2014.

Organisational Structure

The Charity Trustees are responsible for the general control and management of the Charity. The Trustees give their time freely and receive no remuneration or other financial benefits.

The Trustees meet as a body at least once every two months and are responsible for decisions or supervising decisions in relation to running the Synagogue, the community facilities and the activities provided by the Charity.

(See The Constitution sections 12, 13, 14, 15, 16, 17, 18, 19)

To assist in the smooth running of the Charity the trustees have delegated roles to an Executive Committee comprising of:

President, Vice-President, Warden, Treasurer and Hon. Secretary. There is also a Council comprising of up to14 members of the Charity who meet once every two months and receive reports from the Executive about the running of the Charity along with monthly financial figures and the Council can ask questions and challenge any issues

The day-to-day management and running of the Charity is administered by staff employed by the Charity.

Recruitment and Appointment of Trustees

The Charity Trustees call an Annual General Meeting of Members of the C.I.O. the last Thursday before the festival of Shavuot, in accordance with the provisions laid down in the constitution. However, due to the Coronavirus Pandemic and restrictions related to the Pandemic the Trustees postponed the A.G.M. that should of have taken place May 2020 and an A.G.M. was held April 2022 in person in the Synagogue Hall in a covid safe as possible environment. This gave the opportunity for members to be able to attend in person. This enabled elections for the positions of Trustees, Executive and Council to take place. The following were elected:

Trustees: Dr Bryan Bennett, Mr Eric Cohen, Mrs Hilary Foxler, Mr Alan Levy, Mr Ivor Rosenberg Mr Levy continues as Chair of Trustees.

All the Trustees who were appointed are in possession of a satisfactory D.B.S.

The Trustees delegated duties to an Executive and Council who were elected at the A.G.M.

Executive: President: Mrs Hilary Foxler, Vice-President: Mr Ivor Rosenberg, Warden: Mr Robert Kanter, Treasurer: Mr Alan Levy, Hon. Secretary: Mr Michael Goldstone.

Synagogue Council: Mrs E. Bentley, Mr P. Bentley, Mr M. Dytch, Mr E. Edwards, Dr M. Finlay, Mr Y. Finlay, Mr M. Joseph, Ms.S .Kaye, Mr B. Leigh, Mr S. Levine, Mr D. Marks, Mrs G. Simon, Mr I.Telzer.

The Trustees also appointed Edwards Veeder U.K. as Honorary Auditor and as Honorary Solicitor Mr Joseph Foxler LLB

Objectives and Aims

To Advance the Orthodox Jewish Faith in Greater Manchester for the benefit of the public.

Strategies

We want to make our Synagogue an accessible and welcoming place of worship where those who wish to worship in the Orthodox Jewish Faith may do so and further their knowledge and understanding. The Synagogue holds prayers three times a day 365 days a year.

The C.I.O. welcomes and encourages links with other faiths and regularly the C.I.O. welcomes visitors from schools, colleges and organisations of all faiths. Rabbi Walker takes these visitors on a tour of the Synagogue and delivers talks to them about the Orthodox Jewish Religion. Here there is the opportunity for them to ask questions and gain an understanding of the religion. Rabbi Walker and members of the C.I.O. attend interfaith events in the Greater Manchester area.

An important part of our strategy is community welfare and education. All our community facilities and activities are widely publicised among the community. Many of our activities are free of charge, but where a charge is made concessions are made for children/students and for those who are unable to afford the charge. For some activities we aim to get sponsorships or grants to cover/help towards the cost. The Trustees are appreciative of the Office of the Chief Rabbi, Community Centre of Excellence for their support in helping fund some of our events.

Activities and Achievements

The Charity adapted their services and activities to ensure a Covid safe as is possible environment for their members, staff, contractors, and visitors. The Trustees along with the Rabbi follow the regulations/guidance from the Government and N.H.S. England and the United Synagogues and Chief Rabbi in relation to COVID 19. The Trustees continually look at and assess risks and their aim is to minimise these as much as is possible. The Charity’s Covid policy has been followed, reviewed, and adapted where necessary. The Synagogue is now open without any restrictions on numbers attending services. The Synagogue premises are kept clean and hand sanitiser stations remain in situ. Face masks are still available if anyone still wishes to wear one. The Synagogue office is now open to members of the public, although it has been observed that many members have continued to contact the office via telephone, e mail and making payments online. The Synagogue continues to be kept well ventilated.

The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide benefit both to those who worship at our Synagogue and the wider community.

Religious Activities

PRAYERS: The Synagogue is open for prayers 3 times a day (morning, afternoon and evening) seven days a week. The Trustees are conscious that COVID is still around and continue to comply with Public Health England guidelines and regulations and also those of the Office of the Chief Rabbi and United Synagogues.

FESTIVALS: The Synagogue conducts religious services for every religious festival in the Jewish calendar.

Births: When a baby girl has been born to a member of our Synagogue the father is invited to be “called up” to the Torah when it is being read on a Shabbos and the baby is given her Hebrew name and a special blessing made. In the case of a baby boy, the baby is named at the circumcision ceremony. Sometimes this takes place in the Synagogue.

Bar Mitzvah: Bar Mitzvah and Bat Mitzvah ceremonies are now able to take place in the Synagogue with no restrictions on the number of people attending the service.

Weddings: Both members and non-members of the Synagogue can get married under the auspices of Heaton Park Hebrew Congregation. This is also accepted for the Civil part of their marriage; both the Rabbi and our Chazzan Yehuda Marx are authorised secretaries of marriages. The Rabbi is authorised by the Chief Rabbi’s office to perform the Orthodox Jewish Wedding.

In the lead up to the wedding the Rabbi and Rebbetzen give guidance and lessons to the Bride and Groom in line with the Orthodox Jewish way of life.

Funerals/Death: During times of bereavement the families of the deceased are given pastoral support. They are supported by the Rabbi and Synagogue. The Rabbi officiates at the funeral and ensures the family are able to follow the Orthodox Jewish way in death and mourning. This includes ensuring prayers in the house of mourning can take place. During the year of mourning the Rabbi and the Synagogue are able to guide the family when they arrange for the tombstone to be unveiled. The Rabbi officiates at this ceremony.

Shiurim (Classes): Regular Shiurim are given by Rabbi Walker and sometimes guest speakers. During the Coronavirus Pandemic the Shiurim had been taking place on Zoom which had been organised and hosted by Rabbi Walker. As COVID restrictions were relaxed these were held both via Zoom and in person.

Tzedoka (Charity): Charity is an important part of Judaism. People are encouraged to give to charity and the Synagogue collects for various Charities, local and international, both Jewish and non-Jewish Charities. Charity boxes are placed in the Synagogue and people are encouraged to give to charity each day following morning prayers. At the beginning of Yom Kippur at Kol Nidrei the Rabbi makes an appeal for people to give to the Yom Kippur Appeal. Members pledge an amount to give to this fund and during the year the Rabbi and Treasurer are authorised to decide which charities monies are to be distributed to.

During the festival of Purim giving to Charity is encouraged. Members who are observing a Yahrzeit (anniversary of the death of a close family member) are encouraged to donate to charity. Members of the Synagogue are sent a reminder letter informing them when they have Yahrzeit.

Community Activities:

Monthly Coffee mornings: The purpose of these is to encourage the elderly members of our community to come along and to socialise. Many of these are unable to attend Synagogue on Shabbos as they are unable to walk to the Synagogue. The coffee mornings are an opportunity for them to speak to the Rabbi. Often a guest speaker attends. The Synagogue provides transport for those who need it. Residents of Heathlands Care Home are invited, many of whom are members of the Synagogue; they are brought by their care workers. During the pandemic the coffee mornings didn’t take place, but phone calls have been made to many of those members to see how they are and chat. Coffee mornings have recently been re-introduced.

Links with Langdon Community College: This is a college for young adults with special needs; they are aged 18yrs-21yrs. The students along with their care workers are welcome to attend the Synagogue for any of the religious services and activities/events the Synagogue hold.

Shabbaton: A traditional Friday night meal is served in the Synagogue Hall. About 90 people usually attend. A warm family friendly atmosphere is created. It is also an opportunity for those who live on their own to join in for a typical Shabbos night meal. This has not been able to take place during the Covid Pandemic but will resume soon.

Partnership with other agencies: The Synagogue communicates and works with other outside agencies to help benefit the community. We have close links with local Jewish care homes, in particular Heathlands Village which also houses The FED.

The Rabbi visits some of the local Jewish Schools; some of the children’s families are members of our Synagogue. He is also the Religious advisor to one of the local Jewish school’s.

The Rabbi regularly visits our members who are in hospital and the hospital staff will also call upon him if he is needed to visit a patient requiring a Rabbi or if the hospital staff or patient’s relative need guidance on the religious rituals when dealing with certain situations e.g. death of a patient.

Financial Review:

Principal Funding Sources

The Charity’s main source of income is from Membership fees. Membership income contributed was £195,007. Gift aid brought in £29,676. and remaining income was derived from donations and fundraising.

Reserves Policy

Unrestricted Funds:

This was £277,069. of which £215,000 being held in an interest-bearing account.

Restricted Funds:

Those comprise of reserves for Burial of £10,000, Buildings of £50,000, Children’s fund of £748. Rabbi’s book fund of £578. The total reserves for the year amount to £61,326.

Fixed Assets:

Those amount to £70,504 which comprise of the Land and Buildings at cost.

Plans For The Future :

We aim to maintain our activities that took place before the Pandemic and at the same time expand on our activities. We aim to increase fund raising activities for the Synagogue to have monies to continue to provide, improve and expand on the service we provide for our members. We aim to expand and improve the pastoral service to our members.

We aim to expand our membership and increase the number of young people becoming members of the Synagogue. Trustees recognise many of our elder members have passed away however we had several new members join the organisation. Trustees continue to look at options to develop the Synagogue to meet the needs/wants of our Membership and the wider community.

Statement of Trustees’ Responsibilities:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with regulations of the Charities Commission.

The Trustees are responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The year-end accounts for 31[st] December 2021 were prepared by Edwards Veeder (UK) Ltd. and these were discussed and approved and signed by the Trustees at a meeting of Trustees held on 2[nd] March 2022 in person at the Synagogue Hall. The year-end accounts were sent via post to all members of the organisation end of March 2022. Members were invited to contact the Treasurer if they wished to ask any questions relating to the year-end accounts and were also invited to attend an A.G.M. in the Synagogue Hall on 28[th] April’22.

The year-end accounts show a deficit of £13,629. Debtors show an increase from the previous year. Social expenses were increased as we have been reaching out to our membership by way of distributing booklets relating to the major festivals and other items e.g., Matzah for Passover, cholent and potato kugel, when the Synagogue re opened for services on the Sabbath we gave out wrapped food in individual bags to all those who attended. These all-increased costs.

The organisation’s expenditure has been increasing due to ongoing costs of repairs and maintenance of the premises. Wages and salaries have increased and COVID response income ceased. Heating and lighting costs increased partly due to the Main synagogue being used for all services to make the building as COVID safe as possible; normally the small synagogue would be used for all services except on Saturdays.

The Trustees are addressing the situation that the yearend accounts for the organisation is showing a deficit. At the A.G.M. held the end of April 2022 the membership agreed that as from January 2023 membership fees would increase by 50p. per person per week. The Trustees have changed the phone system and contracts and there is a substantial saving on this. The photocopier contract has been changed and there is a saving on this. Not all staff received a pay increase this year. The Rabbi agreed to an increase that was less than is stipulated in his contract. The Trustees are being active in recovering debts from members who owe fees. The Trustees are continually looking at ways to

decrease our expenses. The Trustees are very much aware of the situation regarding the big increase in gas and electricity prices and have been active in researching the various options/prices from companies and have sought the advice from an expert in the field of utilities costs. Trustees are looking into the options of other forms of heating which will be more economical.

Fundraising activities are being planned. We are also encouraging more sponsorship for events and weekly Kiddushim (food following Sabbath day prayers).

The Trustees recognise their responsibility to ensure they comply with Health and Safety regulations, including safeguarding; policies are reviewed and updated as required and Staff and volunteers are aware of such.

Approved by the Trustees and signed on their behalf by:

Alan Levy

Alan Levy (Chair) September 2022

Charity Numtrkr 1159067 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS 31 DECEMBER 2021 EDWARDS VEEDER UK LIMITED Chartered Accountants 4 Bro*ate Broathvay 8usirws Park ChathJerton Oklham OL9 9XA

Page 1 AT PARK HEBRE FINANCIAL STATEMENTS R THEYE REND T DECEIIBER 2021 CONTENTS PAGE Indyndent examiners reportto the trustees Staternt of financial acts'ves Balance Sheet Notes to the accounts

Page 2 HEATON PARK HEBREW CONGRE ATION INDEPENDE T EXAMINERS REPORT TO THE TRU R THE YEAR ENDED 1ST DECEMBER 2021 We report on the acctsjnts ofthg Trust lor the year erNJed 31 DecLr2019. whh arg set out on pages 3 to 6. Respect1 r•spon#ibillti¢s ol and •xamin•r Th8 charty's trustees a reSpsIble for ts pparatI)n ol the accounts. Thè char5 truste85 consider that an audit is not qUired for yeai urKlèr sèction 144121 of the charib.es Acl 2011 Ithe 2011ArtI anta thal an lThJependI eXIn9()n is need&Y. It is our r•spOn5thity to. exami thè accounts under section 145 ofthe 2011 Act," • to floW tho prOcelUreS Lqid th)wn in the eral Direth"ons gtv8n by tho Charity Cr*nmi5sion uThYer section 14SIS)b ofthe Acl and . io state whthr parbeular malters ha¥wthne to (r attenlK)ll. Bas18 of Independt •xamlngrf¥ gport Our examin8ts.on was carried out in Ordan wrth Iha 98nÈral Directions givw trjy tNe Charty Commission. An examinalon include5 a reVQfthe wxwnb.ng records kept by charrty arxj 8 c(%nparison of the accounts presented with f•cords. It $0 includes cortrsiderab.on to any unusual rtems or disdosures in accounts, 4ThJ s¥ekiTrJ explanaticffis frrjn you as trustees ConmIng any such matte(s. The proceedurgs Undertak do not provKJ• al thè Èv8nce Ihatwoujd be requi in an aJIt and consequenyy no opinion is givén as to wh8ther the artounts k¥esent a'tnts aw¥J fair vie%¢ and the repcKt is limited to thos¥ matters set out in the slatement bekw4. Ind•pgnd•nt examinerfs stat8rn0Th1 In Connectic wth our èxamination, no Matt has come to 0ur8tteht." 111 whith gives us reasonable cause to believe thal in any material raspaet tha wuirérnents". . to kèèp accounting r¢I$ in accord se¢tson 130 of the 2011 Act.. and . to propare acujunts which accord wth the acwuntng re¢d5 and ¢omFty wrth th• accounting requirements ofthe 2011 Act have not mot.. or 121 to which, in our0"ni. attentK)n shoull be drawn in ordar ts •Thab a proper understandiry ofthe cotsnts to reacW. Vwl. (k)l Ll Edward$ Veeder IUKI Llmitsd Chartered Accountants 4 Bioadgate Broadway Busine5$ Park Chadderton Oklham OL9 9XA .AiV)..2022

Pag? 3 HEATON PARK HEBREWCON STATEMENT NANCIAL ACTIVITIES R THE YEAR ENDED 31ST DECEMBER 2021 Unrostrl¢tsd Restrfctod Fundb Funds Total Fundg 2021 Total 2020 ME AND EXPENDtruRE INCOMING RESOURCE M¢mbers Subscriptions Donatsons and Offsrings Barrnilzvahs aThJ Weddings Bunal Charg8s. Pemiits and Memorials Covenants anij Grft Inveslrnent Income Jushim. shashUd0$ and Hall Hire Sundry Income arKI Fundraisirq Covhj sponSe incom• Job r9tentson $chDe grant 195.LK17 6.781 195,007 6.986 1.300 1g6.476 7.34S 12,661 29.676 105 12,661 29.676 105 13,406 30,652 539 1.965 4,747 4.747 5.749 9.944 10,444 Total In¢omkny R•sour¢•s 252.242 252.447 278.640 RES RCE NDED EfflFAoyTnent Costs LKJht, Heal and Water Advertising, Postage aThJ Stsknonery Gro¢Jnd Rent, Rates and Insurance Telep)ne & frargeS Prèsèntab'ons and PrueS Wedding EXn$6$ Fur*ral Costs and Cemeiery Maintenance Social Expensès Profession 1 Repairs and RenewaLs $8cunty Costs Covid r8lat•d •xp8ndituiè Subscriptions. Donabons and Affiliats"on F Depreciation &tndry Expenses 140.916 12.503 7.263 14.157 6.748 140,916 12.503 7.263 14.157 6.748 134,328 8,905 6,007 12,867 5.801 652 115 46.128 9.632 1,072 8.743 2,639 9,944 1.039 41,313 15.827 1.285 8,387 2.352 1.039 41.313 1S,827 8,387 2,352 3.303 2,951 3,303 2.951 7.366 1,664 6,642 7,831 Totsl R•stsureei EXnded 266.076 286.076 262,970 THE STATATEMENT OF FINANCIAL ACTivmES CONTINUES ON THE NEXT PAGE

Pago 4 HEATON PARK HEBREW CONGREGATION TATEME T OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED DE EMBER 2021 Unrnstricted Restri¢ted Fund¥ Fund8 Total Total Funds 2021 Fund# 2020 NET OUTGOINGIINCOMING RESOURCES BEFORE TRANSFERS -13.834 205 -13.629 13,670 TRANSFERS BETWEEN FUNDS NETMOVEMENT IN FUNDS -13,&34 205 -13.629 13.670 BALANCES BROUGHT FORWARD 2.903 61,121 352,024 338.354 BALANCES CARRIEO FORWARD 277.1 61.326 338,395 352,024

Pag• 5 HEATON PARK HE BALANCE HEET AS AT 31ST DECEMBE 202 Nots$ 2021 FIXED Cemetery Land Tangiblè Fed Asse Investments 79.017 215,0(K) 294.022 79,780 215.orKI 294,785 URRENT A Debtofs Prepaid expenses Cash at Bank and in Hand 24.872 2.025 38.683 65.580 19.617 1.906 57.930 79,453 CURRENT LIA81LTI Amounts falling due within ce year- Charity appeals NMJCT Lewy reeswad in a¢fvan A¢¢wed Charge5 12,781 10.117 8.425 21.205 12,097 22.214 NETC T A&%ETS 44.374 57,239 TAL ASSETS LE URRENT L Dedutt=. LIABILITIE Amounts fallin Loan crlt ES 338.396 352.024 due mor T ASSETS 338.3 352.024 Unrestricted 277.C69 29),903 Restiicted 61,328 61.121 338.3 352.024 proved by t 2" Board of Trustaas on .. .. .......... ......2022 and signed on its behall A Levy- Trustee H Foxler- Trustee

Pa99 6 HEA ON PARK HEBREW C TES ON TH AC¢OVNT FORT E YEAR ENO REGATION CEMBER 2021 2021 020 1.CE ETERY LAND At Cost Rainscough Agewft 461 3,250 3,711 3.250 3.711 Depi6ciats'on 3.71JS 3.706 ANGIBLE F At Cost Buildings 8ungalow Succah Seats'ng, Fuinilure, Fixtures and Equipment XED ASSE 70,504 1.742 10,626 70,504 1,742 9.753 55.607 138,478 54,291 138,290 DeprciatTr 59.461 79.017 56.510 79.780 3. INV TMENTS COIF Biought Forward Add05 COIF Carried F(Ywwd 215,000 215.0 215.r 215,000 4, RESTRICTED FUNDS Bursal R&sNe 8uildir¥38 ReseN6 Childrgns Fund Rabbi's Book Fund 10.LKJ) 10.000 So,0 643 478 61.121 578 61.326

Page 1 AT PARK HEBRE FINANCIAL STATEMENTS R THEYE REND T DECEIIBER 2021 CONTENTS PAGE Indyndent examiners reportto the trustees Staternt of financial acts'ves Balance Sheet Notes to the accounts