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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|
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||||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|
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|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|
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|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||
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|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|
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|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|
##
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|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|
##
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||||2021|2020|
|---|---|---|---|---|
||||f.|f|
|Building|repair|works|75,000
75,000||
|urrent y|ear)||||
|---|---|---|---|---|
|||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|
##
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|||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|
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||||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|
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||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|
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