||||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)|
##