|Contents||Page|
|---|---|---|
|Legal and administrative<br>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|





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||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<br>Stump|9January 2023|
|Rabbis||
|Aaron Goldstein|-Senior Rabbi|
|Lea Iyluhlstein|-Senior Rabbi|
|Dr Andrew<br>Goldstein|—Emeritus Rabbi|





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|Statement ofFinancial Activities|Statement ofFinancial Activities||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|2023|2022|
||||funds|funds|Total|Total|
|||Note|||6|6|
|income and endowments|from:||||||
|Donations<br>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<br>Activities||3b|20,470||20,470|18,668|
|Total|||698,854|65,596|764,450|1,050,595|
|Expenditure<br>on;|||||||
|Charitable<br>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<br>funds|||(2,303)|2,303|||
|Gains on investments||7b|6,452||6,452||
|Net movement<br>in funds|||13,215|4,705|17,920|320,893|
|Reconciliation offunds|||||||
|Total funds brought<br>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|





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||||||||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<br>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<br>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<br>Funds|||15||3,917,683||3,894,806|
|Total funds|||||S,006,181||4,988,261|





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|Statement ofCash Flows||||||
|---|---|---|---|---|---|
|Cash Generated<br>from Operationai||Activities||||
|Net Income for the year||||17,920|320,893|
|Adjustments<br>for;||||||
|Depreciation<br>charges||||13,565|11,187|
|(Increase)/Decrease<br>in Debtors||||(23,509)|(1,666)|
|Increase / (Decrease) in Creditors||||54,542|18,438|
|Gains on investments||||(6,453)||
|Dividends,<br>interests and|rents from||investments|(1,996)||
|Investment<br>management|charges|||1,526||
|interest received||||(4,354)||
|Net cash received in Operating<br>Activities||||51,241|348,852|
|Cash Flows from Investing|activities|||||
|CapitalExpenditure|||||(7,300)|
|Dividends,<br>interests<br>and|rents from||investments|1,996||
|Investment<br>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||





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||||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<br>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<br>fund||||400|400|90|
|Etz Hayim<br>(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<br>Davar|||1,308||1,308|1,208|
||||3,094||3,094|2,370|
|Total 2022|||2,370||2,370||





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||||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||



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|3b.Charit|able<br>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|





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|4a.Cost of Direct Charitabl|e<br>Acdvltles||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|2023|2022|
||||E||E|E|
|Ministerial<br>salary, pension|and expenses||182,152||182,152|154,952|
|Religious Services|||11,910||11,910|3,952|
|Education<br>and development|||20,189||20,189|22,257|
|Newsletter<br>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<br>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<br>Expenses Scheme|||30,648||30,648|16,803|
|Events and groups|||||||
|YKA current year||||32,799|32,799|40,539|
|Refurbishment<br>Fund|||16,208||16,208|4,192|
|Designated<br>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||





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|||||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|



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|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||





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|||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<br>charges|||||(1,525)|(1,525)|
|Rea'lised gains||||51||51|
|Unrealised<br>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|





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|uotes tothe F|uotes tothe F|inancial st|atements<br>(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|





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|||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|



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|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|





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|otes tothe Financial Statements<br>(c<br>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<br>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|





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|15.Unrestri|cted<br>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|



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