2021-03-31-accounts - The Northwood And Pinner Liberal Synagogue

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Contents			Page
Legal and	administrative	information
Directors'	report		2-10
Independent auditor's		report tothe members	11-14
Statement	offinancial	activities	15
Statement	offinancial	position	16
Statement	of cash flows		17
Accounting	Policies		18-22
Notes to the financial statements			23-32

			Unrestricted	Restricted	2021	2020
			funds	funds	Total	Total
		Notes	f	E	E
Income and endowments
from:
Donations and legacies		2	688,692	76,472	765,164	1,492,259
Other trading activities Investments		3 3a	3,516 35,000		3,516 35,000	39,303 35,537
Charitable Activities		3b	4,007		4,007	22,559
Total			731,215	76,472	807,687	1,589,658
Expenditure on: Raising Funds			508		508	13,318
Charitable Activities			676,642	70,472	747,114	772,199
Total			677,150	70,472	747,622	785,517
Net income			54,065	6,000	60,065	804,141
Transfer between	funds		(1,205)	1,205
Net movement in	funds		52,861	7,205	60,066	804,141
Reconciliation offunds
Total funds brought Total funds carried	forward		4,519,695 4,572,556	87,607 94,812	4,607,302 4,667,368	3,803,161 4,607,302

Statement of Financial	Statement of Financial	Position as at 31March 2021	Position as at 31March 2021
			Note	2021	2020
				f	f
Fixed assets
Tangible assets				3,493,317	3,462,051
Current assets
Debtors				30,626	34,673
Cash at bank and in	hand			1,278,002	1,182,788
Total Current Assets				1,308,628	1,217,461
Liabilities
Creditors falling due		within one year	10	(44,578)	(57,210)
Net Current assets				1,264,050	1,160,251
Creditors: amounts	falling due after more than one		11	(15,000)	(15,000)
year
Provisions				(75,000)
Net assets			13	4,667,367	4,607,302
The funds of the charity:
Restricted funds			14	94,811	87,605
Unrestricted funds			15	4,572,556	4,519,697
Total funds				4,667,367	4,607,302

Statement ofCash Flows				2021 f	2020
Cash flows from operating	activities
Net income for the year				60,065	804,141
Adjustment for;- Depreciation charges				621	1,355
Decrease in debtors				4,046	3,277
(Decrease) in creditors				{12,632)	(16,077)
(Decrease) in long term creditors					{1,243)
Increase in provisions				75,000
Net cash received in operating activities				127,099	791,453
Cash flows from investing Capital Expenditure	activities			(31,885)
Net cash used in investing	activities			(31,885)
Change in cash and cash equivalents			in the period	95,214	791,453
Cash and cash equivalents	brought	forward		1,182,788	391,335
Cash and cash equivalents	carried forward			1,278,002	1,182,788

Directors Report and Financi	al Statements for the ye	ar ended 31M	arch 2021
Notes to Financial Statements
2.Donations and legacies
	Unrestricted	Restncted
	Funds	funds	Total 2021	Total 2020
Subscriptions Tax recoverable on subscriptions	491,919 111,080		491,919 111,080	480,794 109,414
Board of deputies Legacies and general donations Refurbishment	28,436 810	6,042	6,042 28,436 810	6,229 25,884 1,160
Designated Legacy Fund Grant Received Lviv fund Care William Walford Grant - Educational Rabbi Discretionary Fund Music Czech and Slovak fund Bereavement fund	42,250	1,715 4,140 608 9,882 25 2,060 175	42,250 1,715 4,140 608 9,882 25 2,060 175	789,433 11,147 1,437 5,471 5,535 3,058 3,100 130 65 280
Clifford Hymans Trust Flowers		50	50	150 703
Etz Hayim (Gallery) YKA current year appeal AV Fund		33,697 8,078	33,697 8,078	34,830 218
Cheder Charity HMD Fund		10,000	10,000	950 718
Events Funeral Expenses scheme Sundry	7,456 6,741 688,692	76,472	7,456 6,741 765,164	2,188 9,365 1,492,259
Total 2020	1,430,806	61453	1492 259
3.Other Trading Activities
	Unrestricted	Restricted
	funds	funds	Total 2021	Total 2020
Lettings Advertising Davar	2,533 983 3,516		2,533 983 3,516	38,115 1,188 39,303
Total 2020	39,303		39,303

3a.Investments	3a.Investments
				Unrestricted	Restricted
				funds	funds	Total 2021	Total 2020
Small hall	letting			35,000		35,000	35,537
				35,000		35,000	35,537
Total 2020				35,537		35,537
3b.Charitable		Activities
				Unrestricted	Restricted
				funds	funds	Total 2021	Total 2020
Wedding Education	and Bar/Batmitzvah Income		fees	2,919 1,088		2,919 1,088	2,369 20,190
				4,007		4,007	22,559
Total 2020				22,559		22,559
4.Raising	Funds
				Unrestricted	Restricted
				funds	funds	Total 2021	Total 2020
Cost of Lettings				508		508	13,318
Small Hall
				508		508	13,318
Tota I 2020				13,318		13,318

Notes to Financial S	tatements (co	tatements (co	nt'd)
Sa.Direct Charitable	Activities
				Unrestricted	Restricted
				funds	funds	Total 2021	Total 2020
				f		f.
Ministerial salary, pension		and expenses		144,168		144,168	147,244
Religious Services Education and development				5,261 35,060		5,261 35,060	29,130 55,127
Newsletter and publicity				5,981		5,981	7,582
Affiliation fee Liberal	Judaism			140,640		140,640	135,818
Care				14,715	4,390	19,105	30,202
Flower fund					70	70	450
Bereavement					774	774	563
Cheder Charity					172	172	794
Lviv Fund
Rabbi Discretionary Music	Fund				5,879	5,879	3,887 19,107
Clifford Hymans Trust William Walford Grant Educational					820	820	1,374 1,456
Czech and Slovak						27	1,037
							88
Judaica (Scroll) HMD Fund					10,000	10,000	950
Board of Deputies Funeral Expenses Scheme YKA Current year Refurbishment Fund				22,694 86,865	6,229 33,697	6,229 22,694 33,697 86,865	6,357 19,951 34,830 20,528
AV Fund					8,414	8,414
				455,384	70,472	525,856	516,475
Total 2020				438,762	77,713	516,475
5b.Support costs				Unrestricted	Restricted
				funds	funds	Total 2021	Total 2020
								f
Administration expenses Premises		including	staff salaries	131,032 78,928		131,032 78,928	129,138 115,098
Bank charges Interest paid Depreciation Sundry				630 28 621 10,020 221,259		630 28 621 10,020 221,259	910 422 1,355 8,801 255,724

taff Costs
		2021	2020
		f	f
Salaries and wages Social security costs	305,131 23,210		361,039 25,820
Pension costs	12,789		15,045
	341,130		401,904
alaries or wages have been paid to any director/trustee	during the current or prior financial	year,
ber ofemployees
		2021	2020
Trustees		12	12
Rabbis		2	3
Administration		5	6
Other		30	35
		49	56

tes to Financial Statements (c	ont'd)
8.Tangible fixed assets
	Land and		Fixtures,
	Buildings		Fittings &	Religious
	Freehold	Small Hall	Equipment	Regalia	Total
Cost
At 1April 2020	3,000,000	420,000	27,005	35,846	3,482,851
Additions			31.,886		31,886
3At 31Mar 2021	3,000,000	420,000	58,891	35,846	3,514,737
Depreciation At 1April 2020 Charge for the year At 31Mar 2021			20,800 620 21,420		20,800 620 21,420
Net book values
At 31Mar 2021	3,000,000	420,000	37,471	35,846	3,493,317
At 1April 2020	3,000,000	420,000	6,205	35,846	3,462,051

9.Debtors
			2021	2020
			f
Subscriptions due Gift Aid recoverable			13,573 12,166	10,862 11,697
Other debtors	&prepays		4,SS7 30,626	12,114 34,673
10.Creditors: Amounts		falling due within one year
			2021	2020
			E	f
Taxation and Social Other creditors and		Security accruals	9,236 35,342	9,806 47,404
			44,578	57,210

Credit	ors:	Amounts falling due after more than one y	ear
			2021	2020
			f	E
Small	Hall	Loan
Small	Hall	Deposit	15,000	15,000
			15,000	15,000

			2021	2020
			f.	f
Building	repair	works	75,000 75,000

urrent y
	Unrestricted	Restricted	Total
	funds	funds	2021
		f	f
Tangible fixed assets Long term liabilities Current assets Current liabilities	3,427,471 (15,000) 1,249,663 (44,578)	35,846 58,965	3,493,317 (15,000) 1,308,628 (44,578)
	4,647,556	94,811	4,742,367

	Unrestricted	Restricted	Total
	funds	funds	2020
	f	f	f.
Tangible fixed assets Long term liabilities Current assets Current liabilities	3,426,205 (15,000) 1,165,702 (57,210)	35,846 51,759	3,462,051 (15,000) 1,217,461 (57,210)
	4,519,697	87,605	4,607,302

ed funds
		Brought forward 1April 2020	Incoming resources	Outgoing Resources	Transfers between Unrestricted Funds	Carried forward 31 IVlarch 2021
					f	f.
Judaica (Scroll) Lviv Fund		55,516 1,238	1,715			55,516 2,953
Rabbis Discretionary Music Care		7,607	9,882 25 4,140	(5,879) (4,390)	250	11,610 25
Clifford Hymans William Walford	Trust Grant	5,682 5,084	608	(820)		4,863 5,692
Cheder Charity		468		172		297
Flower fund Czech and Slovak		781	50 2,060	(70) (27)	20	2,814
Bereavement			175	(774)	599
Frances Sacker Capital		5,000				5,000
HMD Fund			10,000	(10,000)
Board of Deputies		6,229	6,042	(6,229)		6,042
YKA Current year			33,697	(33,697)
AV Fund			8,078	(8,414)	336
		87,605	76,472	(70,472)	1,205	94,810

			Brought	Incoming	Outgoing	Transfers	Carried
			forward	resources	Resources	between	forward
			1April 2019			Unrestricted	31
						Funds	March 2020
					E	f
Judaica (Scroll) Lviv Fund			55,603 595	1,437	(87) (794)		55,516 1,238
Rabbis	Discretionary		8,436	3,058	(3,887)		7,607
Music			11,750	3,100	(19,108)	4,258
Care				5,471	(6,820)	1,349
Clifford	Hymans	Trust	6,776	280	(1,374)		5,682
William	Walford	Grant	1,005	5,535	(1,456)		5,084
Cheder	Charity		250	218			468
Flower	fund		194	150	(450)	106
Czech and Slovak			1,688	130	(1,037)		781
Bereavement				65	(563)	498
Frances	Sacker Capital		5,000				5,000
HMD Fund				950	(950)
Board of Deputies			6,357	6,229	(6,357)		6,229
YKA Current year				34,830	(34,830)
			97,654	61,453	(77,713)	6,211	87,605

	Brought	Incoming	Outgoing	Transfers	Transfers	Carried
	forward	resources	resources	{to)from	between	forward 31
	1April 2020			Restricted	Unrestricted	March 2021
				funds	Funds
				f
Funeral	75,021					75,021
Refurbishment 133,628		810	(86,865)		75,000	122,573
Designated Legacy General fund 789,433 3,521,615 4,519,697		730,405 731,215	(590,284) (677,149)	(1,205) (1,205)	(75,000)	789,433 3,585,531 4,572,556
nrestricted	funds (prior year)
	Brought forward	Incoming resources	Outgoing resources	Transfers fto) from	Transfers between	Carried forward 31
	1April 2020			Restricted	Unrestricted	March 2021
				funds	Funds
				f	f
Funeral	70,021				5,000	75,021
Refurbishment 132,996		1,160	(20,528)		20,000	133,628
Designated Legacy General fund 3,502,490 3,705,507		789,433 737,612 1,528,205	(687,276) (707,804)	(6,211) (6,211)	{25,000)	789,433 3,521,615 4,519,697