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2020-12-31-accounts

Page
Report ofthe Trustees 1 to 4
Independent
Examiner's		 Report
Statement
of Financial		 Activities
Balance Sheet 7 to 8
Cash Flow Statement
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 19

Registered
Charity
number
1164798
Registered
office
Park Lane
Whitefleld
Manchester
M45 7PB
Trustees
M Berne (resigned
31/12/2021)
YA Caplan (resigned
30/9/2020)
S Durban (resigned
27/1 1/2020)
SA Fagelman
(resigned
30/9/2020)
Mrs L G Harris (resigned
30/9/2020)
R BHorwich
(resigned
7/1/2020)
DJ Krsbs
TS Leigh
M E L.einhardt
Dr
I Levy (resigned 31/12/2021)
Mrs F P Levy (resigned
31/12/2021)
Dr F Maynard
P Mendelson
(appointed
1/10/2020) (resigned		 31/12/2021)
M A Moore (resigned
31/12/2021)
P A Reuben (resigned
30/9/2020)
M Sluckis
M Rubinstein
(resigned
31/12/2021)
Mrs F Simms (appointed
1/1/2022)
A Woolfstein
Mrs J Berger
D Bodansky (resigned
31/12/2021)
S Levine
P Barnett (resigned
30/9/2020)
R M Feingold
(resigned
31/12/2021)
Dr M Mattison (resigned
30/6/2020)
S D Phillips
(appointed
1/10/2020)
J Aronson
(appointed
1/10/2020) (resigned		 31/12/2021)
Mrs R Msndelson
(appointed
1/10/2020) (resigned		 31/12/2021)
R C Miller (appointed
1/10/2020)
I Landaw
(appointed
1/10/2020) (resigned		 31/12/2021)
A SGoodman
(appointed
1/1/2022)
B M Deter (appointed
1/1/2022)

2020 2019
Unrestricted Restricted Total Total
Notes funds
f		 funds
f		 funds
f		 funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 2 420,819 69,176 489,995 552,172
Charitable
activities		 5
Charitable
activities		 23,662 23,662
Other trading
activities
Investment
income		 3
4		 17,717 650
2,349		 18,367
2,349		 29,095
2,693
Other income 10
Total 462,198 72,175 534,373 583,970
EXPENDITURE ON
Charitable
activities
Charitable
activities		 673,017 69,170 742,187 592,401
Net gains on investments 102,600
NET INCOME/(EXPENDITURE) (210,819) 3,005 (207,814) 94,169
Transfers
between
funds		 21 30,007 (30,007)
Net movement
in funds		 (180,812) (27,002) (207,814) 94,169
RECONCILIATION
OF FUNDS
Total funds brought
forward		 828,027 1,030,898 1,858,925 1,764,756
TOTAL FUNDS CARRIED FORWARD 647,215 1,003,896 1,651,111 1,858,925
2020 2019
Notes
FIXEDASSETS
Tangible assets
Investment
property		 14
15		 1,089,977
448,000		 1,099,162
448,000
1,537,977 1,547,162
CURRENT ASSETS
Debtors
Prepayments
and
Cash at bank and		 accrued income
in hand		 16 96,933
15,561
299,147		 80,924
31,878
286,479
411,641 399,281
CREDITORS
Amounts
falling due within one year		 17 (32,207) (87,518)
NET CURRENT ASSETS 379,434 311,763
TOTAL ASSETS LESSCURRENT LIABILITIES 1,917,411 1,858,925
PROVISIONS FOR LIABILITIES 19 (266,300)
NET ASSETS 1,651,111 1,858,925
FUNDS 21
Unrestricted
funds:
General fund 647,215 828,027
Restricted funds:
Burial Board 976,771 974,594
Eruv Fund (12,631) (12,818)
Building
Levy
Mikva refurbishment		 37,975
1,781		 67,142
1,980
1,003,896 1,030,898
TOTAL FUNDS 1,651,111 1,858,925

Notes 2020f 2019
f
Cash flows from operating
activities
Cash generated
from operations
Provisions
for Liabilities (see Note 19)		 (253,318)
266,300		 12,132
Net cash provided
by operating
activities		 12,982 12,132
Cash flows from investing
activities
Purchase oftangible
fixed assets		 (30,007)
Net cash provided
by/(used
in) investing		 activities (30,007)
Cash flows from financing
activities
Loan repayments
in year		 (314) (1,249)
Net cash used
in financing
activities		 (314) (1,249)
Change
In cash and cash equivalents
the reporting
period		 in 12,668 (19,124)
Cash and cash equivalents
at the
beginning
ofthe reporting
period		 286,479 305,603
Cash and cash equivalents
at the end
the reporting
period		 of 299,147 286,479

RECONCILIATION
OF
ACTIVITIES		 NE T (E XPENDITURE) /INCOME
TO NET		 CASH FLOW F ROM OPERATI NG
2020f 2019
f
Net (expenditure)/income
Statement of Financial		 for the reporting
Activities)		 period (as per the (207,814) 94,169
Adjustments
for:
Depreciation
charges
Losses on investments
Decrease
in debtors		 9,185
308		 9,838
(102,600)
12,817
Decrease
in creditors		 (54,997) (2,092)
Net cash (used in)/provided by operations (253,318) 12,132
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.20
f		 Cash flow
F		 At 31.12.20
f
Net cash
Cash at bank and
in hand		 286,479 12,668 299,147
286,479 12,668 299,147
Debt
Debts falling due within 1 year (314) 314
(314) 314
Total 286,165 12,982 299,147

DONATIO NS AND LEGA CIES
2020 2019
6 f
Members'
Offerings
Gift aid		 subscriptions
and donations		 395,441
15,639
74,192		 398,287
20,419
77,774
Reserved graves
Permit
& foundation		 fees 1,800 450
7,120
Entry fees
Donations		 re Access Fund 436 34,646
7,657
Donations re Community Fund 2,487 5,819
489,995 552,172
OTHER TRADING ACTIVITIES
2020 2019
6 8
Hall hire etc 2,731 5,972
Kiddushim etc 2,733 10,693
Yahrzeit plaques
Whltefield
draw		 1,325
1,628		 5,933
(775)
Mikva 4,353 1,854
ELOhel 650 450
Shul events 1,524 809
WJYC 3,423 4,159
18,367 29,095
INVESTMENT INCOME
2020 2019
8
Bank interest 349 693
Compensation for lost interest 2,000 2,000
2,349 2,693
INCOME FROM CHARITABLE ACTIVITIES
Activity 2020
f		 2019
f
Government grants Charitable activities 23,662

CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (sse
nots 7)
f		 note 8)
6		 Totals
Charitable
activities		 703,639 38,548 742,187
DIRECT COSTS OF CHARITABLE ACTIVITIES
2020 2019
f
Trustees'
remuneration
stc		 3,861
Staff costs 535,428 302,337
Hire of plant and machinery
Insurance		 1,526
9,881		 1,550
8,766
Electricity, gas and water
Telephone
& ITexpenses
Advertising
& PPS
Cleaning
and laundry
Repairs and maintenance
Affiliation fees and levies		 3,594
3,784
5,559
4,330
21,870
6,123		 11,735
4,415
11,567
11,695
32,365
6,123
Festivals 12,467 31,851
Religious expenses
Presentations		 3,051
328		 4,109
2,082
YW, youth and teen expenses
Mikva expenses
WJYC expenses
Funeral expenses
&foundations
Eruv expenses
General expenses
&travelling
Miscellaneous
expenses
Bank charges
Employee
benefits
Meade
Hill sexton charges
Depreciation		 5,441
2,124
1,383
43,952
49
2,637
5,708
22,265
1,093
9,185		 8,422
4,160
5,219
30,430
84
5,122
1,837
5,653
27,133
9,838
703,639 528,493
SUPPORT COSTS
Governance
costs
6
Charitable
activities		 38,548
Support costs, induded
in the above, are as follows:
Governance
costs
2020 2019
Charitable Total
activities activities
f 6
Hire of plant and machinery
Independent
Examiner
Legal fees
Trustee indemnity
insurance		 1,526
1,200
35,283
539		 1,550
1,200
60,307
851
38,548 63,908

2020f 2019
f
Wages
Social
Other		 and salaries
security costs
pension costs		 511,648
19,791
7,850		 267,818
23,840
10,679
539,289 302,337
2020 2019
Charitable activities 5 5
Administration and support 6 6

2020 2019
1 1

13. COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds
8		 funds
8		 fundsf
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 442,307 109,865 552,172
Other trading
activities
Investment
income		 28,645 450
2,693		 29,095
2,693
Other income 10 10
Total 470,962 113,008 583,970
EXPENDITURE ON
Charitable
activities
Charitable
activities		 523,962 68,439 592,401
Net gains on investments 102,600 102,600
NET INCOME 49,600 44,569 94,169
RECONCILIATION
OF FUNDS
Total funds brought
forward		 778,427 986,329 1,764,756
TOTAL FUNDS CARRIED FORWARD 828,027 1,030,898 1,858,925
14. TANGIBLE FIXEDASSETS
Burial Fixtures
Freehold Grounds
&		 and
pro pony
8		 Ohel
F		 fittings
8		 Totals
f
COST
At 1 January 2020 and 31 December 2020 631,146 376,279 372,778 1,380,203
DEPRECIATION
At 1 January 2020
Charge for year		 281,041
9,185		 281,041
9,185
At 31 December 2020 290,226 290,226
NET BOOK VALUE
At 31 December 2020 631,146 376,279 82,552 1,089,977
At 31 December 2019 631,146 376,279 91,737 1,099,162

2020 2019
6
Trade debtors 89,451 80,924
Other debtors 7,482
96,933 80,924
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
6		 2019
f
Other loans (see note
Trade creditors		 18) 5,922 314
56,047
Credit Card
Social security
and other taxes
Young Whitefield
MRI Scan Fund		 1,131
4,392
2,408
14		 2,103
6,210
2,408
2,031
Other creditors (13) 666
Pension
fund		 401 937
Accruals
and deferred		 income 17,952 16,802
32,207 87,518
LOANS
An analysis
of		 the maturity ofloans is given below:
2020 2019
f
Amounts
falling
Otherloans		 due within one year on demand: 314

ANALYSIS O F NET AS SETS BE TWEEN FUNDS
2020 2019
Unrestricted Restricted Total Total
funds
f		 funds
6		 funds
6		 funds
6
Fixed assets
Investments		 714,980
448,000		 374,997 1,089,977
448,000		 1,099,162
448,000
Current assets 105,825 305,816 411,641 399,281
Current
liabilities		 (20,756) (11,451) (32,207) (87,518)
Provision
for liabilities		 (266,300) (266,300)
981,749 669,362 1,651,111 1,858,925
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.20 in funds funds 31.12.20
B 8 6
Unrestricted funds
General
fund		 828,027 (210,819) 30,007 647,215
Restricted funds
Burial Board 974,594 2,177 976,771
Eruv Fund
Building
Levy
Mikva refurbishment		 (12,818)
67,142
1,980		 187
840
(199)		 (30,007) (12,631)
37,975
1,781
1,030,898 3,005 (30,007) 1,003,896
TOTALFUNDS 1,858,925 (207,814) 1,651,111
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
f		 expended
F		 in funds
f
Unrestricted funds
General
fund		 462,198 (673,017) (210,819)
Restricted funds
Burial Board 68,099 (65,922) 2,177
Eruv Fund 236 (49) 187
Building
Levy
Mikva refurbishment		 3,840 (3,000)
(199)		 840
(199)
72,175 (69,170) 3,005
TOTAL FUNDS 534,373 (742,187) (207,814)

Comparatives for moveme nt
in fun		 ds
Net
movement At
At 1.1.19
f		 in funds
f		 31.12.19
Unrestricted funds
General fund 778,427 49,600 828,027
Restricted funds
Burial Board 929,854 44,740 974,594
Eruv Fund (12,998) 180 (12,818)
Building
Levy
Mikva refurbishment		 69,331
142		 (2,189)
1,838		 67,142
1,980
986,329 44,569 1,030,898
TOTAL FUNDS 1,764,756 94,169 1,858,925
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended
f		 losses in funds
f
Unrestricted funds
General
fund		 470,962 (523,962) 102,600 49,600
Restricted funds
Burial Board 107,885 (63,145) 44,740
Eruv Fund 264 (84) 180
Building
Levy		 1,021 (3,210) (2,189)
Mikva refurbishment 3,838 (2,000) 1,838
113,008 (68,439) 44,569
TOTAL FUNDS 583,970 (592,401) 102,600 94,169
A current year 12months
and prior		 year 12 months
combined
po		 sition
is as follow		 s:
Net Transfers
movement between At
At 1.1.19
6		 in funds
f		 funds
f		 31.12.20
f
Unrestricted funds
General
fund		 778,427 (161,219) 30,007 647,215
Restricted funds
Burial Board 929,854 46,917 976,771
Eruv Fund (12,998) 367 (12,631)
Building
Levy		 69,331 (1,349) (30,007) 37,975
Mikva refurbishment 142 1,639 1,781
986,329 47,574 (30,007) 1,003,896
TOTAL FUNDS 1,764,756 (113,645) 1,651,111

A current year
as follows:		 12months
and prior		 year 12 months
combined
 net movement
in f		 unds,
included
i		 n the above
a
Incoming Resources Gains and Movement
resources
f		 expended
2		 losses in funds
6
Unrestricted funds
General
fund		 933,160 (1,196,979) 102,600 (161,219)
Restricted funds
Burial Board 175,984 (129,067) 46,917
Eruv Fund 500 (133) 367
Building
Levy
Mikva refurbishment		 4,861
3,838		 (6,210)
(2,199)		 (1,349)
1,639
185,183 (137,609) 47,574
TOTAL FUNDS 1,118,343 (1,334,588) 102,600 (113,645)