2023-03-31-accounts

Contents		Page
Legal and administrative information
Directors' report		2-9
independent	auditor's report to the members	10-13
Statement	ofFinancialactivities	14
Statement	ofFinancial position	1S
Statement	ofcash flows	16
Accounting	Policies	17-20
Notes to the financial statements		21-30

	Date Elected
Susan Boobis	23 April 2015 (Chair)
Michael Woodcock	4December 2022 (Treasurer)
Richard Colin	1January 2018
Joanne Davis	1October 2020
Sherif Kahky	1October 2020
Susan Whaley	1October 2020
Diana Rose	26January 2022
Nicola Connor	7December 2022
Christopher Stump	9January 2023
Rabbis
Aaron Goldstein	-Senior Rabbi
Lea Iyluhlstein	-Senior Rabbi
Dr Andrew Goldstein	—Emeritus Rabbi

Statement ofFinancial Activities	Statement ofFinancial Activities
			Unrestricted	Restricted	2023	2022
			funds	funds	Total	Total
		Note			6	6
income and endowments	from:
Donations and legacies		2	630,487	65,596	696,083	994,557
Other trading activities		3	3,094		3,094	2,370
Investments		3a	44,803		44,803	35,000
Charitable Activities		3b	20,470		20,470	18,668
Total			698,854	65,596	764,450	1,050,595
Expenditure on;
Charitable Activities		4	689,788	63,194	752,982	729,702
Total			689,788	63,194	752,982	729,702
Net income / (expenditure)			9,066	2,402	11,468	320,893
Transfer between funds			(2,303)	2,303
Gains on investments		7b	6,452		6,452
Net movement in funds			13,215	4,705	17,920	320,893
Reconciliation offunds
Total funds brought forward			4,909,089	79,172	4,988,261	4,667,368
Total funds carried forward			4,922,304	83,877	5,006,181	4,988,261

							2022
			Note	6	6
Fixed assets
Tangible assets			7a		3,475,866		3,489,430
Investments			Tb		506,923
					3,982,789		3,489,430
Current assets
Investments			8	417,354		413,000
Debtors			9	55,800		32,292
Cash at bank snd in		hand		757,795		1,206,555
				1,230,949		1,651,847
Creditors: amounts one year		falling due within	10	(117,557)		(63,016)
Net current	assets				1,113,392		1,588,831
					5,096,181		5,078,261
Creditors: amounts more than one year		falling due after			(15,000)		(15,000)
Provisions			12		(75,000)		(75,000)
Net assets			13		5,006,181		4,988,261
Funds
Restricted	Funds		14		83,877		79,172
Designated	Funds		15		1,004,621		1,014,283
Unrestricted Funds			15		3,917,683		3,894,806
Total funds					S,006,181		4,988,261

Statement ofCash Flows
Cash Generated from Operationai		Activities
Net Income for the year				17,920	320,893
Adjustments for;
Depreciation charges				13,565	11,187
(Increase)/Decrease in Debtors				(23,509)	(1,666)
Increase / (Decrease) in Creditors				54,542	18,438
Gains on investments				(6,453)
Dividends, interests and	rents from		investments	(1,996)
Investment management	charges			1,526
interest received				(4,354)
Net cash received in Operating Activities				51,241	348,852
Cash Flows from Investing	activities
CapitalExpenditure					(7,300)
Dividends, interests and	rents from		investments	1,996
Investment charges				(1,526)
Proceeds from sale ofinvestments				14,036
Purchase ofinvestments				(481,286)	(413,000)
Net cash used in investing	activities			(466,780)	(420,300)
Change in cash and cash equivalents			in the period	(415,539)	(71,448)
Cash and cash equivalents	brought		forward	1,206,555	1,278,003
Cash and cash equivalents	carried	forward		791,016	1,206,555
Cash at bank				757,795
Cash awaiting investment				33,221
				791,016

			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
			f			f
Subscriptions			510,680		510,680	502,627
Tax recoverable	on	subscnptions	95,643		95,643	104,648
Board ofDeputies				7,038	7,038	7,174
Legacies and general donations			12,249		12,249	45,339
Refurbishment			810		810	813
Designated Legacy Fund			58		58	232,351
Grant Received			'1,089		1,089	9,304
Lviv fund				5,100	5,100	2030
Care				5,558	5,558	1,895
William Walford	Grant - Educational			520	520	375
Rabbi Discretionary		Fund		13,981	13,981	15,537
Music and Religion						15,100
Czech and Slovak fund				200	200	275
Bereavement fund				400	400	90
Etz Hayim (Galleryj			187		187
YKA current year	appeal			32,799	32,799	40,539
HMD Fund
AV Fund						600
Funeral Expenses	scheme		6,247		6,247	12,081
Sundry			3,524		3,524	3,779
			630,487	65,596	696,083	994,557
Tota I 2022			910,942	83,615	994,557
3.Other Trading	Activities
			Unrestdcted	Restricted	Total	Total
			funds	funds	2023	2022
			E		E	6
Lettings			1,786		1,786	1,162
Advertising Davar			1,308		1,308	1,208
			3,094		3,094	2,370
Total 2022			2,370		2,370

			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
			f	6		6
Small		Hall letting	35,000		35,000	35,000
Interest Received			9,803		9,803
			44,803		44,803	35,000
Tots	I	2022	35,000		35,000

3b.Charit	able Activities Inco	me
			Unrestrkted	Restricted	Total	Total
			funds	funds	2023	2022
			f	f	6	f
Wedding	and Bar/Batmitzvah	fees	13,377		13,377	10,300
Education	income		7,093		7,093	8,368
			20,470		20,470	18,668

4a.Cost of Direct Charitabl	e Acdvltles
			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
			E		E	E
Ministerial salary, pension	and expenses		182,152		182,152	154,952
Religious Services			11,910		11,910	3,952
Education and development			20,189		20,189	22,257
Newsletter and pub((cay			13,615		13,615	9,389
Affiliation fee Liberal Judaism			145,569		145,569	144,296
Care			30,983	7,756	38,739	37,758
Flower fund						97
Bereavement				505	505	686
Lviv Fund				3,500	3,500
Rabbi Dis Fund				8,428	8,428	6,460
Music and Religion				1,414	1,414	4,109
Clifford Hymans Trust				576	576	576
William Walford Grant Educational				850	850	1,345
Czech and Slovak				192	192	1,753
Judaica (Scroll)						35,846
HMD Fund
Board ofDeputies				7,174	7,174	6,042
Funeral Expenses Scheme			30,648		30,648	16,803
Events and groups
YKA current year				32,799	32,799	40,539
Refurbishment Fund			16,208		16,208	4,192
Designated Legacy / New membership		system	9,722		9,722	7,500
AV Fund						7,925
			460,996	63,194	524,190	506,477
Total 2022			392,930	113,547	506,477

				Unrestricted	Restricted	Total	Total
				funds	funds	2023	2022
				f		f	F.
Administration	expenses	including	staff salaries	128,631		128,631	128,833
Premises				74,440		74,440	72,082
Bank charges				],,711		1,711	843
Management	charges			1,525		1,525
Depreciation				13,565		13,565	11,187
Governance	costs			8,920		8,920	10,280
				228,792		228,79Z	ZZ3,225

6.Staff costs
		2023	2022
		f	f
Salaries and Wages		278,806	286,846
Social Security Costs		22,491	22,626
Pension costs		13,100	13,415
		314,397	322,887
No salaries or wages have been paid	to any director / trustee	during the current or prior	financial
year.
Number ofemployees
		2023	2022
Trustees		9	10
Rabbis		2	2
Administration		5	5
Other		26	25
		42	42
The number ofhigher paid employees	was:	2023	2022
In the band f60,001 - f70,000		1	1
Inthe band f70001-f80000		1

		Land and	Small	Fixtures,	Religious
		Buildings	Hall	Fittings &	Regaga
		Freehold		Equipment
		E	E	E	E	E
Cost
At 1April2022		3,000,000	420,000	66,191	35,846	3,522,037
Additions
At 31March 2023		3,000,000	420,000	66,191	35,846	3,522,037
Depreciation
At 1April 2022				32,607		32,607
Charge for the year				13,564		13,564
At 31March 2023				46,171		46,171
Net book values
At 31March 2023		3,000,000	420,000	20,020	35,846	3,475,866
At 1April 2022		3,000,000	420,000	33,584	35,846	3,489,430
7b. Fixed asset investments				Usted
				Investments	Cash	Total
				E		E
Cost or valuation
Cash invested					500,000	500,000
Additions				481,286	(481,286)
Disposals				(14,036)	14,036
Interest and Dividends					1,996	1,996
Management charges					(1,525)	(1,525)
Rea'lised gains				51		51
Unrealised gains				6,401		6,401
At 31March 2023				473,702	33,221	506,923
8.Current Asset	Investments
					2023	2022
						E
Cash equivalent	on deposit				417,354	413,000
					417,354	413,000

uotes tothe F	uotes tothe F	inancial st	atements (cont'd)
9.Debtors
				2023	2022
				E	f
Subscriptions		due		16,874	16,313
Gift Aid	recoverable			12,460	12,808
Other debtors		&prepayments		26,466	3,171
				55,800	32,292
10.Creditors:		Amounts	falling due within one year
				2023	2022
				E	f
Taxation	and social security			9,472	6,846
Other creditors and accruals				108,085	56,170
				117,557	63,016
11.Creditors:		Amounts	hlgng due after more than one year
				2023	2022
				E	E
Small Hall Deposit				15,000	15,000
				15,000	15,000
12.Provisions
				2023	2022
				E	f
guilding	repair works			75,000	75,000
				75,000	75,000

		Unrestricted	Restdicted	Total
		Funds	Funds	2023
		6		6
Tangible	fixed assets	3,440,020		3,440,220
Long term liabilities		(90,000)		(90,000)
Current	assets	1,689,841	83,877	1,773,718
Current	liabilities	(117,557)		(117,557)
		4,922,304	83,877	5,006,181

Tangible	fixed assets
Long term liabilities
Current	assets
Current	liabilities

Unrestricted	Restricted	Total
Funds	Funds	2022
E	6	6
3,489,430		3,489,430
(90,000)		(90,000)
1,572,675	79,172	1,651,847
(63,016)		(63,016)
4,909,089	79,172	4,988,261

otes tothe Financial Statements (c 14.Restricted funds	ont'd)
	Brought	Incoming	Outgoing	Transfers	Carried
	forward	resources	Resources	between	forward
	1April			Unrestricted	31March
	2022			Funds	2023
	E
Judaica (Scroll)	19,670				19,670
Lviv Fund	4,983	5,100	(3,500)		6,583
Rabbis Discretionary	20,687	13,981	(8,428)		26,240
Music and Religion	11,016		(1,414)		9,602
Care		5,558	(7,756)	2,198
Clifford iHymans Trust	4,288		(576)		3,712
William Walford Grant Educational	4,722	520	(850)		4,392
Cheder Charity	296				296
Flower fund
Czech and Slovak	1,336	200	(192)		1,344
Bereavement		400	(505)	105
Frances Sacker Capital Fund	5,000				5,000
Board ofDeputies	7,174	7,038	(7,174)		7,038
YKA		32,799	(32,799)
AV Fund
	79,172	65,596	(63,194)	2,303	83,877

Restricted funds (prior year)	Brought	Incoming	Outgoing	Transfers	Carried
	forward	resources	Resources	between	forward
	1April			Unrestricted	31March
	2021			Funds	2022
	E		E		E
Judaica (Scroll)	55,516		(35,846)		19,670
Lviv Fund	2,953	2,030			4,983
Rabbis Discretionary	11,610	15,537	(6,460)		20,687
Music and Religion	25	15,100	(4,109)		11,016
Care		1,895	(8,169)	6,274
Clifford Hymans Trust	4,864		(576)		4,288
William Wa Iford Grant Educational	5,692	375	(1,345)		4,722
Cheder Charity	296				296
Flower fund			(97)	97
Czech and Slovak	2,814	275	(1,753)		1,336
Bereavement		90	(686)	596
Frances Sacker Capital Fund	5,000				5,000
Board ofDeputies	6,042	7,174	(6,042)		7,174
YKA		40,539	(40,539)
AV Fund		600	(7,925)	7,325
	94,812	83,615	(113,547)	14,292	79,172

15.Unrestri	cted funds
		Brought	Incoming	Outgoing	Transfers	Gain on	Carried
		forward	resources	Resources	(to) from	investments	forward
		1April			Restricted		31March
		2022			Funds		2023
					E		E
Funeral		95,021					95,021
Refurbishment		119,193	810	(16,208)			103,795
Designated	Legacy	1,014,283	58	(9,720)			1,004,621
General fund		3,680,592	697,986	(663,860)	(2,303)	6,452	3,718,867
		4,909,089	698,854	(689,788)	(2,303)	6,452	4,922304
		Brought	Incoming	Outgoing	Transfers	Transfers	Carriecf
		forward	resources	Resources	(to) from	between	forward
Unrestricted	funds	1April			Restricted	Unrestricted	31INarch
(prior year)		2021			Funds	Funds	2022
					E	E	E
Funeral		75,021				20,000	95,021
Refurbishment		122,572	813	(4,192)			119,193
Designated!. egacy		789,432	232,351	(7,500)			1,014,283
General fund		3,585,531	733,816	(604,463)	(14,292)	(20,000)	3,680,592
		4,572,556	966,980	(616,155)	(14,292)		4,909,089