2022-12-31-accounts - Mosaic Reform Synagogue

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			General	Restricted	Total Funds	Tobd Funds
		Notes	Funds f	Funds	2022 f	2021
Incoming Resources from Geaeral
Funds
Voluntary Income
Subscrlptions receivable			181,609		181,609	195,034
Income tax reclaims on	subscriptions		33,088		33,088	30,995
Grants and donations			40,348	26.445	66,793	31,918
Income tax reclaims on	donations					3,217
Activities for Generating	Funds
Invesnnem Income			110		110
Incoming from Charitable	Activities		9,687		9,687	3,177
Furlough money received						5,797
Designated Development	Fund					4,530,010
Total Incomiag Resources			264,842	26,445	291,287	4,804,159
Resources Expended
Charitable Activities;
Reform Judaism (UK) assessment			15,708		15,708	36,000
Jewish Joint Burial society			23,738		23,738	23,832
Premises costs			7,230		7,230	16213
Religious services and pastoral costs			76,922		76,922	98,585
Communal expenses			1,976		1,976	1,943
Education			12,105		12,105	12,454
General expenses		10	13,309	38	13,347	6,139
Grants and donations				6,800	6,800	16,650
MJC Costs			101,740		101,740	48,200
			252,728	6,838	259,566	260,016
Governance costs'
Audit Fee			3,930		3,930	3,210
			256,658	6,838	263,496	263,226
Net Mevemeats ia Funds before trausfem			8,184	19,607	27,791	4,540.933
Transfers between funds			208,597	(208,597)		9,650
			216,781	(I8S,990)	27,791	4,550,583
Balances at I January 2022			4,605,737	228,456	4,834,193	283,610
Balances at 31December 2022			f4,822,518	f39,466	f4,861,984	f4,834,193

			2022		2021
	Notes		f
FIXEDASSETS
Tangible Assets	15		4,695,931		4,596.396
			4,695,931		4,596,396
CURRENT ASSETS
Stock		200		200
Debtors	16	13,002		108,500
Cash at bank and in hand		198,997		199,592
		212,199		308,292
CREDITORS
Amounts falling due within one year	17	(11,349)		(15,405)
NET CURRENT ASSETS			200,850		292,887
TOTAL ASSETSLESSCURRENT			4,896,781		4,889,283
LIABILITIES
Amounts falling due in more than one year	17		(34,797)		(55,090)
NET ASSETS			64,861,984		64,834,193
FUNDS
Unrestricted			4,822,518		4,605,737
Restricted			39,466		228,456
NET RESERVES			84,861,984		K4,834,193

						2022	2021
							6
Net cash provided by operathtg activities:						103,274	216,006
Cash flows from investing activities:
Bank interest						110
Purchase oftangible fixed assets						(103,979)	(4,596,701)
Proceeds ofsale ofassets							4,439,863
Net cash (absorbed)/provided by investing				activities		(103,869)	(156,827)
Change in cash and cash equivalents			in	the	year	(595)	59,179
Cash and cash equivalents brought	forward					199,592	140,413
Cash and cash equivalents carried		forward				$198,997	6199,592
Reconciliation ofNet Movement in Funds to Net Cash Flows						from Operating Activities
Net movementin funds:						27,791	4,550,583
Adjustments for:
Depreciation charges						4,444	950
Surplus on disposai offixed assets							(4,182,440)
Interest income shown in investing		activities				(110)	(ll)
Decrease/(increase) in debtors						95,498	(90,813)
(Decrease)/incresse in creditors						(24,349)	(62,263)
Net cash provided/(absorbed) by operating					activities	4103,274	6216,006

		Balance at	Income	Outgoing	Balance at
		January I		and	December 31
		2022		Transfers	2022f
High Holy Day appeals		4,909	10,225	(9,300)	5,834
Board ofDeputies	contributions	3,099	3,778		6.877
Building fund		181,096		(181,096)
Other funds		39,352	12,442	(25,039)	26,755
Total Restricted Funds		f228,456	26,445	(215,435)	f39,466

		Fixed	Net Current	Long term	Total
		Assets f.	Assetsf	Creditors
Restricted funds		1,462	38,004		39,466
Unrestricted	funds	4,694,469	162,846	(34,797)	4,822,518
		4,695,931	200,850	(34,797)	f4,861,984

	2022	2021
Balance at I January	35,251	35,251
Grants paid to Rabbinic trainees
Grant to Leo Bauch College
Balance at31December	f35,251	f35,251

		2022f	2021
Activities for Generatin	Funds
Hall hire revenue I~tl			4,000
Interest Receivable		110
Charitable Activities:
Fees and donations for	Religion School and related activities	9,626	3,115
Suiplusi(deficit) from Judaica shop		61	62
		9,687	3,177
Total Other Income		f9,797	f7,188

Premises Costs
			2022f	2021 E
Caretaking and housekeeping				13,042
Utilities				(912)
Repairs and tnaintenance			45	2,013
Hall hire			7,185	2,070
Total Prem ises	costs		X7,230	f,16,213
Reli i s Servic		Pastoral
Personnel			76,922	98,585
Total Services casts			Z76,922	f98,585
C~IE*
Kiddushim costs			427	75
Other communal	events	and expenses	1,549	1,868
Total Communal	expenses		X1,976	E1,943

33.	~33 3 33C R
				2022	7.021
					8
	During the year staff costs were as follows:
	Salaries and wages and fees			73,514	104,165
	Employers' NIC			3,753	4,543
	Pension contributions			3.464	7,577
				880,731	f116,285
	During the year the Synagogue employed the following number offull-time equivalent staff
	Number ofstaff whose total einoluments fell within f60,001 - f70,000		the band
	Number ofstaff towhom retirement benefits	are accruing
	under money purchase schemes
	Total contributions in the period for the provision of purchase benefits		money	Z3,464	K6,786
14.	~RE* d d
	The following costs are included within the	resources
	expended for the activities and running ofthe Synagogue;
	Amounts payable to the auditor for auditing	services		K3,930	K3,210

		Long	Scrolls,	Furniture,	Total
		Leasehold	Organs dt	Fixtures dt
		Buildings	Books	Equipment
COST
Balance at	1st January 2022	4,593,435	12,828	7,157	4,613,420
Additions	in the year	89,074		14,905	103,979
Dispo sale
Balance at	31stDecember 2022	4,682,509	12,828	22,062	4,717,399
DEPRECIATION
Balance at	1stJanuary 2022		12,386	4,638	17,024
Charge for	the year		88	4,356	4,444
Eliminated	on disposals
Balance at	31stDecember 2022		12,474	8.994	21,468
NET BOOK VALUE
At 31stDecember 2022		4,682,509	354	13,068	f4,695,931
At31stDecember 2021		4,593,435	442	2,519	X4,596,396

16.	Debtors
				2022	2021
	Income	Tax refunds		13,003	8,500
	Other debtors and prepayments				100,000
				613,003	1108,500
	All amounts included as debtors are due within		one year.
17,	Creditors
	Amounts	falling due within one year
	Subscriptions received in advance			4,368	8,424
	Trade creditors and accrued expenses			6,981	6,981
				611,349	615,405
	Amounts	falling due in more than one year
	Reform Judaism (UK)			34,797	55,090
	Building	Loan (fium members)
				634,797	855,090