2024-12-31-accounts - Heaton Park Hebrew Congregation

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HEATON PARK HEBREW CONGREGATION

TRUSTEE REPORT FOR THE FINANCIAL YEAR-ENDED 31[ST] DECEMBER 2024

The Trustees present their report for the financial year-ended 31[st] December 2024

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 Mrs Hilary Foxler Mr Ivor Rosenberg Ms.Suzanne Kaye

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 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 at the A.G.M. held on Thursday 6[th] June 2024

Trustees: Dr Bryan Bennett, Mrs Hilary Foxler, Mr Alan Levy, Mr Ivor Rosenberg, Ms. Suzanne Kaye 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 Robert Kanter, Warden: Mr Ivan Telzer, Treasurer: Mr Alan Levy, Hon. Secretary: Mr Michael Goldstone.

Synagogue Council: Mr B.Bell, Mrs E. Bentley, Mr P. Bentley, Mr M. Dytch, Mr E. Edwards, Dr M. Finlay, Mr Y. Finlay, Mr A. Franks, Mr M. Joseph, Mr S. Levine, Mr H. Lisberg, Mr A. Loofe, Mr D. Marks, Mr O. Shtrozberg, 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’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.

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:

The Heaton Park Hebrew Congregation “Community Group” has now officially been running for two years and the small group of volunteers along with the Rabbi identify and reach out to those of our members who are in need/wanting someone who will befriend them by giving them a phone call or visit. If the volunteers are concerned about someone or feels they may benefit from help they report this to the Rabbi or The President (both of whom are also deputy safeguarding persons). All are mindful of the importance of confidentiality.

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 was all distributed to a food bank, the homeless and other charities.

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 £201,607. Gift aid brought in £38,070 and remaining income was derived from donations and fundraising.

Reserves Policy

The net assets are £332,718 of which £270,827 are unrestricted funds and £61,891 are restricted funds.

Restricted Funds: These comprise of reserves for Burial of £10,000.00 Buildings of £50,000.00 Children’s fund of £1,033. Rabbi’s book fund of £858.00

Fixed Assets:

Those amount to £302,812 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 mindful of the age profile and the demographics of the organisation for the purpose of strategic

planning. It has been identified that the local demographics has very quickly changed over recent years, and the population of mainly young Charedi families is continuously growing. Some of these men continue to attend Friday night prayers at our Synagogue and have been welcomed into our community. They also support the daily prayers (Minyan). Since September 2024 an Early Sabbath morning service is held in the Bet Hamidrash which is attended specifically by this group who are able be to pray using the style of prayers they like. Some of these people have become members of the organisation but on a very reduced rate. There are some who have made one off donations.

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 2024 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 20[th] March 2025. The year-end accounts were sent via post to all members of the organisation on 24[th] April 2025. 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 22[nd] May 2025. With the notice of the A.G.M. the Trustees attached a letter to members explaining the reason for the proposed motion to increase the membership fees as from 1[st] July 2025.

The Trustees were concerned that they had to report that the yearend accounts, 31[st] December 2024 show a deficit of £6,000. This was despite continued reviewing of all contracts and suppliers and where necessary changing suppliers for utilities and other supplies, good housekeeping and a lot of time and effort in trying to reduce debtors. There are still a number of members who haven’t increased their membership payments from when there was an increase in fees from January 2023.

The financial figures are being reviewed monthly. The Trustees are being active in recovering debts from members who owe fees, they have delegated help with this from a member of the Synagogue Council who is experienced in such matters. The Trustees are continually looking at ways to decrease our expenses and increase our income.

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) September 2025

Charity Number 1159067 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS 31 DECEMBER 2024 EDWARDS VEEDER UK LIMITED Chartered Accountants 4 Broadgate Broadway Business Park Chadderton Oldham OL9 9XA

Page 1 HEATON PARK HEBREW CONGREGATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 CONTENTS PAGE Independent examiners report to the trustees ststement of financial activities Balance Sheet Notes to the accounts

Page 2 HEATON PARK HEBREW CONGREGATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 We report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 3to6. Respective responsibilities of trustees and examlner The charitWs trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 {the 2011Act) and that an independent èxamination is needed. It is our responsibility lo: examine the accounts under section 145 of the 2011 Act., to follow the proceedures laid down in the general Directions given by the Charity Commission under section 145{5)b of the Act.. and to State whethèr particular matters havecome to our attention. Basis of independent 6xamln8r'$ Oport Our examination was carried out in accordance with the general Directions givèn by thè Charity Commission. An examination includes a review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also includes consideration to any unusual items or disGlosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The proceedure5 undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts presenl a 'lrue and fair view. and the report is limited lo those matters set out in the statement below. Independent examinerfs Statement In connection with our examination, no matter has come to our allenlion.. (1) which gives us reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 130 of the 2011 Act., and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been mel., or {21 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the counts to be reached war ee er Chartered Accountants 4 Broadgale Broadway Business Park Chadderton Oldham OL9 9XA 2025

Page 3 HEATON PARK HEBREW CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Unrestricted Re5trlctgd Total Totsl Funds Funds Funds 2024 2023 INCOME AND EXPENDITURE INCOMING RESOURCES Members Subscriptions Donations and Offerings Barmitzvahs and Weddings Burial Charge5. Permits and Memorials Covenants and Gift Aid Investment Income Kiddushim, Sholashudos and Hall Hire Sundry Income and Fundraising 201,607 23,241 910 201,607 23,356 910 201,355 11,861 115 2,224 38.070 9,422 2,224 38,070 9,422 23,911 30,578 5,927 2,746 4,973 2,746 4,973 4,230 8,809 Total Incomlng Resources 283,193 115 283,308 287,571 RESOURCES EXPENDED Employment Costs Light, Heat and Water Advertising, Postage and Stationery Ground Rent, Rates and Insurance Telephone & IT charges Presentations and Plaques Wedding Expenses Funeral Costs and Cemetery Maintenance Social Expenses Professional fees Repairs and Renewals Security Costs Subscriptions, Donations and Affiliation Fees Depreciation Sundry Expenses 153.681 15,984 5,579 11,635 5,793 321 1,084 41,298 26.940 637 153,681 15,964 5,579 11,635 5,793 321 1.084 41,298 26,940 637 5,957 3,773 149.416 17,443 4,661 13,445 5,909 957 344 34,158 22,820 779 6,393 1,608 5,957 3,773 1,500 3,890 11,198 1,500 2,378 11,198 9,683 Total Resources Expended 289,250 289,250 272,904 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 2024 Unrestrlcted Restricted Funds Total Totsl Funds Funds 2024 Funds 2023 NET OUTGOINGIINCOMING RESOURCES BEFORE TRANSFERS -6,057 115 -5,942 14,667 TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS -6,057 115 -5,942 14,667 BALANCES BROUGHT FORWARD 276,884 61,776 338,660 323,993 BALANCES CARRIED FORWARD 270,827 61,891 332,718 338,660

Page 5 HEATON PARK HEBREW CONGREGATION BALANCE SHEET AS AT 31ST DECEMBER 2024 Notes 2024 2023 FIXED ASSETS Cernetery Land Tangible Fixed Assets Investments 87,807 215,000 302.812 77,161 215.000 292.166 CURRENT ASSETS Debtors 18,729 72 31,675 50,476 16,777 1,424 41,796 59,997 Prepaid expenses Cash al Bank and in Hand Deduct:. CURRENT LIABILTIES Amounts falling due within one year'.- Charity appeals A¢cru8d Charges 11,255 9,315 20,570 9,872 3,631 13,503 NET CURRENT ASSETS 29,906 46,494 NET ASSETS 332,718 338,660 FUNDS Unrestricted 270,827 276,884 Restrictéd 61,891 61,776 332,718 338,660 Approved by the ard of Trustees on .2025 and signe A Levy - Trustee H Foxler- Trustee

Page 6 HEATON PARK HEBREW CONGREGATION NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 2024 2023 I. CEMETERY LAND At Cost Rainscough Agecroft 461 461 3,250 3,711 3,250 3,711 Less:. Depreciation 3,706 3,706 2. TANGIBLE FIXED ASSET At Cosl Buildings Bungalow Sealing, Furniture, Fixtures and Equipment 70,504 1,742 70,504 1,742 73,574 145.820 59,037 131.283 Les8:. Depreciation 58,013 87,807 54,122 77,161 3. INVESTMENTS COIF Cambridge and Counties Bank 135,000 80,000 215,000 135,000 80,000 215,000 4. RESTRICTED FUNDS Burial ReseNe Buildings Reserve Childrens Fund Rabbi's Book Fund 10,000 50,000 1,033 858 61,891 10,000 50,000 918 858 61,776