## **HEATON PARK HEBREW CONGREGATION** ## **TRUSTEE REPORT FOR THE FINANCIAL YEAR-ENDED 31[ST] DECEMBER 2023** The Trustees present their report for the financial year-ended 31[st] December 2023 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 1 ## **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 are 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. 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 A. Franks, Mr S. Isaacs, Mr M. Joseph, Ms.S .Kaye, Mr S. Levine, Mr D. Marks, Mrs G. Simon, Mr I.Telzer. 2 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’s Community Centre of Excellence for their support in helping fund some of our events. ## **Activities and Achievements** 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. **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 take place. **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. 3 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. **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. 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. CTEENS is a youth organisation which engages with teenagers to give them experiences and knowledge and understanding of Orthodox Judaism. Once every 2 weeks during school term time CTeens bring pupils from the local Jewish school for a lunch and learn at our Synagogue social hall. The pupils partake in Pizza and Chips brought in from a local kosher restaurant and learn about aspects of Judaism whilst in a relaxed and informal setting. Many of the pupils that attend are from families who are members of the Synagogue. **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 Friendship circle, an organisation that supports young adults with special needs, join with us to do some events. For example Mitzvah Day (an annual event in November) when collections of nonperishable food, toiletries, clothes in good condition took place in the synagogue social hall and this 4 was all distributed to a food bank, the homeless and other charities. This year collections of clothes, toiletries and children’s stationary items were collected to be sent to help those evacuated from Southern Israel following the atrocities that took place on 7[th] October. Homemade cards and letters with messages were sent to these evacuees. On Christmas day our social hall was used by the Manchester Jewish Rep. Council as the North Manchester Hub for volunteers to collect bouquets of chocolate which they delivered to local hospitals, fire stations and care homes to say thank you to those who care for and help our community. 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 £201,355. Gift aid brought in £30,578.00 and remaining income was derived from donations and fundraising. ## **Reserves Policy** The net assets are £338,660.00 of which £276,884.00 are unrestricted funds and £61,776.00 are restricted funds. Restricted Funds: These comprise of reserves for Burial of £10,000.00 Buildings of £50,000.00 Children’s fund of £918.00. Rabbi’s book fund of £858.00 Fixed Assets: Those amount to £292,166.00 which comprise of the land and building at cost and investments of £215,00.00 (COIFF and Cambridge & Counties Bank). ## **Plans For The Future** : We aim to expand on the activities we already provide. 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. Trustees are now looking at the age profile and demographics of the organisation for the purpose of strategic planning. It has been identified that the local demographics has very quickly changed over the past couple of years and the population of mainly young Charedi families is continuously growing. Some of these men have been attending Friday night prayers in our Synagogue and have been welcomed into our community. This group are wanting to be able to pray on a Sabbath morning using the style of prayers they like and so we are organising a Sabbath morning service to start earlier than our 5 service in the Main Synagogue, held in the small synagogue (Bet Hamidrash) which is next to the social hall. ## **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 2023 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 7[th] March 2024. The year-end accounts were sent via post to all members of the organisation 1[st] May 2024. Members were invited to contact the Treasurer if they wished to ask any questions relating to the year-end accounts prior to the A.G.M. on 6[th] June 2024. The Trustees are pleased to report that the year end accounts, 31[st] December 2023 show a surplus of £14,392 thus having turned around the deficit from the previous year. This was achieved by reviewing all contracts and suppliers and where necessary changing suppliers for utilities and other supplies, good housekeeping and a lot of time and effort in reducing debtors and the increase in fees from January 2023 (this didn’t generate as much as predicted as not all members were able or refused to pay an increase in fees). The financial figures are being reviewed monthly. The Trustees are being active in recovering debts from members who owe fees. The Trustees are continually looking at ways to decrease our expenses. 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. Chair of Trustees and the President have attended courses and information sessions to update their knowledge and skills in relation to being a Trustee of a C.I O. and their roles and responsibilities. Approved by the Trustees and signed on their behalf by: ## Alan Levy Alan Levy (Chair) August 2024 6 Charlty Number 1159067 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS 31 DECEMBER 2023 EDWARDS VEEDER UK LIMITED Chartered Accouniants 4 Broadgale Broadway Business Park Chadderton Oldham OL9 9XA Page 1 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 CONTENTS PAGE Indepengjenl examiner5 ."eport lo the Iruslees Sialemenl of financial activities Balance Sheet Noles lo Ihe accounts HEATON PARK HEBREW CONGREGATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023 Pagc 2 We report on ;he accounts ol Ihe Trust for the year ended 31 December 2023, which are sel out on oages 310 6 Respeclivo responsibilities of trustees and examiner The charity s Iruslees are responsible for the preparaiion of the accounts The cl2rily's trustees consider that ar audit Is not required lor ltr,e year under section 144121 of Ihe Charilies Act 2C11 Ilhe 20.. 1Acll aid Ihal ari Indepenclenl examination 's needed I IS OLr responsibility lo-. examine the accounts un.der section 145 of the 2011 Act., lo lol:, tsw the proceeoures laid down In the general Direcbons given by the Charity Commis510n under section 14515)b of the Acl". and lo slate whether particular mallefs havecome to our attentson. Basis of Independent examlnor's eport Our examinat on wa8 ￿rrIed out in accordance w th Ihe general Difeciioi -s givei by Ilie Charily Commissiop Ary examination Incluoes a review ol the a-coJnling records kept by the ch8r,':y and a comparison o the accounts presenled with those records 11 also Inclucjes consideration lo any unusual Items or disclosures In the accounts. and seeking explanations from yokn as Ilusiees concerning any such mailers The proceedures undertaken do not provide all Ihe eviden￿ that would be required in an audit and consequently no opinion Is given as lo whether the accounts present a 'lrue and lair view, and the report is limited lo those mallers sel out In the statement below. Independent examiner's statemenl In connection with our examination. no maller has come to our allenlK)n 111 which gives us reasonable cause lo believe Ihal In any material respect the requiremeols lo keep accounting records In accordance with section 1￿) of the 2011 Act. and lo prepare accoLJnls which accord wtlh the accounting records and comply with the ac-ounling requiremenls of the 2011 Act have not been met or 121 lo whi¢h. In our opinion, allenlion should be drawn In ordei to enable a proper underslancling of the accounls lo be reached Vd I,,)L tl IA4 Edwards Veeder IUK} Limited Chartered Accounlanls 4 B102dgale Broadway 8usiness Paik Chadderlon Olohain OL9 gXA 2024 Page 3 HEATON PARK HEBREW CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Unrestricted Restricted Funds Fund5 Total Funds 2023 Total 2022 INCOME AND EXPENDITURE INCOMING RESOURCES Members Subscriptions Oonalions and Offerings Barmitzvahs and Weddings Bufial Charges Permits and Memorials Covenanls and Gill Aid Investment Income Kiddushim. Sholashudos and Hall Hire Sundry Ineome and Fundraising 201.355 11,586 900 201.355 11,861 900 195.736 5.067 1.922 275 23,911 30.578 5.927 23.911 30.578 5.927 22.D86 31.302 2.159 4.230 8.809 4.230 8.809 1,960 9.376 Total Incoming R¢$ources 287.296 275 287,571 269.608 RESOURCE EXPENDED Employment Costs Light. Heal an¢J Water Advertising. Postage and Slalionery Giound Rent, Rates and Insurance Telephone 8 5T charges Presentations and Plaques Wedd..ng Expenses Funeral Cosls and Cemetery Maintenance Social Expenses Professional lees Repairs and Renewals Security Costs Subscnplions. Donations and Affiliation Fees Deprecialion Sundry Expenses 149.416 17,443 4,661 13,445 5,909 957 149.416 17.443 4.661 13,445 5.909 957 344 34.158 22.620 779 6.393 1.606 144,686 13.164 5.278 12.713 6,867 922 3,654 38,604 24,859 1,815 17,089 2,485 34.158 22.620 779 6.393 1.608 2378 3.110 9.683 2.378 3,110 9,683 2,170 2.175 9.529 Total RgsourGes Expended 272.904 272.904 284,011 THE STATATEMENT OF FINANCIAL ACTIVITIES CONTINUES ON THE NEXT PAGE Page 4 HEATON PARK HEBREW CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Unrestricted Restricled Funds Funds Total Total Funds 2023 Funds 2022 NET OUTGOINGIINCOMING RESOURCES BEFORE TRANSFERS 14.392 275 14,6fj7 -14,402 TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS 14,392 275 14.667 -14.402 BALANCES BROUGHT FORWARD 262.492 61.501 323.993 338.39S BALANCES CARRIED FORWARD 276.884 61.776 338.660 323,993 Pago 5 HEATON PARK HEBREl•V CONGREGATION BALANCE SHEET AS AT 31ST DECENIBER 2023 Note 2023 2022 FIXED ASSETS Ce.fftetÉry Land Tangible FiKed Assets Inve51men15 77,16.. 215,0?0 292.166 77.096 215,000 292 101 SET Deblcis Prepaid expense5 Cash al 82nk ancs ill Hand 16.777 1424 20,177 2,049 30,104 52.330 41796 59.997 Deduct;. CURRENT LIABILTIES .mounls falling due wtriin one ye￿r,- Chafily appea.s Accrued Charges 9872 3,831 10,150 0.288 20,438 NET CURRENT ASSETS 46.4 31,692 338,660 323.993 FUNDS Unreslricled 276,884 282.492 Rpslrirl¢d 61501 338 660 322 993 Apnroved bv me Board ol -. rusiees on £4 and signed on ils behalf A Levy - Tiusl h FOx￿1- wsloe Page 6 HEATON PARK HEBREW CONGREGATION NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 2023 2022 1. CEMETERY LAND Al Cost Rainscough Agecroli 461 3.250 3,711 461 3.250 3,711 Les8'.- Deorecialion 3,706 3,706 2. TANGIBLE FIXED ASSETS Al Cost 8Liildings 8ungalow Succah Sealing. Furnilure, Fixtures and Equipment 70.504 1,742 70.504 1.742 10.526 59.037 131,283 55.862 138,733 Less... Depreciation 54 122 77,161 61.637 77,096 3. INVESTMENTS COIF Cambndge and Countses Bank 135.000 80,000 215.000 215,000 215,DOO 4. RESTRICTED FUNDS Burial Reserve Bui,'dings Reserve Childrens Fund Rabbi's Book Fund 10.000 50.000 918 10.000 50 000 803 698 61.501 858 61,776 Charlty Number 1159067 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS 31 DECEMBER 2023 EDWARDS VEEDER UK LIMITED Chartered Accouniants 4 Broadgale Broadway Business Park Chadderton Oldham OL9 9XA Page 1 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023 CONTENTS PAGE Indepengjenl examiner5 ."eport lo the Iruslees Sialemenl of financial activities Balance Sheet Noles lo Ihe accounts HEATON PARK HEBREW CONGREGATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023 Pagc 2 We report on ;he accounts ol Ihe Trust for the year ended 31 December 2023, which are sel out on oages 310 6 Respeclivo responsibilities of trustees and examiner The charity s Iruslees are responsible for the preparaiion of the accounts The cl2rily's trustees consider that ar audit Is not required lor ltr,e year under section 144121 of Ihe Charilies Act 2C11 Ilhe 20.. 1Acll aid Ihal ari Indepenclenl examination 's needed I IS OLr responsibility lo-. examine the accounts un.der section 145 of the 2011 Act., lo lol:, tsw the proceeoures laid down In the general Direcbons given by the Charity Commis510n under section 14515)b of the Acl". and lo slate whether particular mallefs havecome to our attentson. Basis of Independent examlnor's eport Our examinat on wa8 ￿rrIed out in accordance w th Ihe general Difeciioi -s givei by Ilie Charily Commissiop Ary examination Incluoes a review ol the a-coJnling records kept by the ch8r,':y and a comparison o the accounts presenled with those records 11 also Inclucjes consideration lo any unusual Items or disclosures In the accounts. and seeking explanations from yokn as Ilusiees concerning any such mailers The proceedures undertaken do not provide all Ihe eviden￿ that would be required in an audit and consequently no opinion Is given as lo whether the accounts present a 'lrue and lair view, and the report is limited lo those mallers sel out In the statement below. Independent examiner's statemenl In connection with our examination. no maller has come to our allenlK)n 111 which gives us reasonable cause lo believe Ihal In any material respect the requiremeols lo keep accounting records In accordance with section 1￿) of the 2011 Act. and lo prepare accoLJnls which accord wtlh the accounting records and comply with the ac-ounling requiremenls of the 2011 Act have not been met or 121 lo whi¢h. In our opinion, allenlion should be drawn In ordei to enable a proper underslancling of the accounls lo be reached Vd I,,)L tl IA4 Edwards Veeder IUK} Limited Chartered Accounlanls 4 B102dgale Broadway 8usiness Paik Chadderlon Olohain OL9 gXA 2024 Page 3 HEATON PARK HEBREW CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Unrestricted Restricted Funds Fund5 Total Funds 2023 Total 2022 INCOME AND EXPENDITURE INCOMING RESOURCES Members Subscriptions Oonalions and Offerings Barmitzvahs and Weddings Bufial Charges Permits and Memorials Covenanls and Gill Aid Investment Income Kiddushim. Sholashudos and Hall Hire Sundry Ineome and Fundraising 201.355 11,586 900 201.355 11,861 900 195.736 5.067 1.922 275 23,911 30.578 5.927 23.911 30.578 5.927 22.D86 31.302 2.159 4.230 8.809 4.230 8.809 1,960 9.376 Total Incoming R¢$ources 287.296 275 287,571 269.608 RESOURCE EXPENDED Employment Costs Light. Heal an¢J Water Advertising. Postage and Slalionery Giound Rent, Rates and Insurance Telephone 8 5T charges Presentations and Plaques Wedd..ng Expenses Funeral Cosls and Cemetery Maintenance Social Expenses Professional lees Repairs and Renewals Security Costs Subscnplions. Donations and Affiliation Fees Deprecialion Sundry Expenses 149.416 17,443 4,661 13,445 5,909 957 149.416 17.443 4.661 13,445 5.909 957 344 34.158 22.620 779 6.393 1.606 144,686 13.164 5.278 12.713 6,867 922 3,654 38,604 24,859 1,815 17,089 2,485 34.158 22.620 779 6.393 1.608 2378 3.110 9.683 2.378 3,110 9,683 2,170 2.175 9.529 Total RgsourGes Expended 272.904 272.904 284,011 THE STATATEMENT OF FINANCIAL ACTIVITIES CONTINUES ON THE NEXT PAGE Page 4 HEATON PARK HEBREW CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Unrestricted Restricled Funds Funds Total Total Funds 2023 Funds 2022 NET OUTGOINGIINCOMING RESOURCES BEFORE TRANSFERS 14.392 275 14,6fj7 -14,402 TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS 14,392 275 14.667 -14.402 BALANCES BROUGHT FORWARD 262.492 61.501 323.993 338.39S BALANCES CARRIED FORWARD 276.884 61.776 338.660 323,993 Pago 5 HEATON PARK HEBREl•V CONGREGATION BALANCE SHEET AS AT 31ST DECENIBER 2023 Note 2023 2022 FIXED ASSETS Ce.fftetÉry Land Tangible FiKed Assets Inve51men15 77,16.. 215,0?0 292.166 77.096 215,000 292 101 SET Deblcis Prepaid expense5 Cash al 82nk ancs ill Hand 16.777 1424 20,177 2,049 30,104 52.330 41796 59.997 Deduct;. CURRENT LIABILTIES .mounls falling due wtriin one ye￿r,- Chafily appea.s Accrued Charges 9872 3,831 10,150 0.288 20,438 NET CURRENT ASSETS 46.4 31,692 338,660 323.993 FUNDS Unreslricled 276,884 282.492 Rpslrirl¢d 61501 338 660 322 993 Apnroved bv me Board ol -. rusiees on £4 and signed on ils behalf A Levy - Tiusl h FOx￿1- wsloe Page 6 HEATON PARK HEBREW CONGREGATION NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 2023 2022 1. CEMETERY LAND Al Cost Rainscough Agecroli 461 3.250 3,711 461 3.250 3,711 Les8'.- Deorecialion 3,706 3,706 2. TANGIBLE FIXED ASSETS Al Cost 8Liildings 8ungalow Succah Sealing. Furnilure, Fixtures and Equipment 70.504 1,742 70.504 1.742 10.526 59.037 131,283 55.862 138,733 Less... Depreciation 54 122 77,161 61.637 77,096 3. INVESTMENTS COIF Cambndge and Countses Bank 135.000 80,000 215.000 215,000 215,DOO 4. RESTRICTED FUNDS Burial Reserve Bui,'dings Reserve Childrens Fund Rabbi's Book Fund 10.000 50.000 918 10.000 50 000 803 698 61.501 858 61,776