REGISTERED COMPANY NUMBER: 09031058 (England and Wales}
REGISTERED CHARITY NUMBER.. 1164798
R•port ofthè Trust••s and
Unaudited Financial FAatements for the Year ErMl8d 31 December 2024
for
Whitefield HebTrw Congregation
R Zolts"e & Co
84 Park Lar
Whitefield
lanchester
M45 7PL

Whhefleld Hebrew Ccrf)gwatlon
Conttnts of thè FinarKlal Statèmènts
for the Year Ended 31 D￿ernber 2024
Pa9e
Report of the Trustees
1 to 5
Independent Examinerfs Report
Statement of FIDan¢lal Adriitles
Balance Sheet
Cash Flow Statoment
10
Not•s to thè Cash Flow Statèm•nt
11
N*ths to the Financial Ststements
12 to 21

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
R•port of thè Trustèès
for the Year Ended 31 De¢ember 2024
The trustees who are also directors of the charity for Ihe purposes of the Companies Act 2006, present their report wilh the
financial stalements of the charity lor the yèar 8nded 31 D&cemb6r 2024. The trustees havè adopted the provisions of Accounting
and Reporting by Chanlies.. Statement of Recomrnended P?ctice applicable lo charilies preparing their acwunts in accord8nG8
with the Financial Reporting Standard awicable in the UK and Re￿￿1¢ of Irelwd {FRS 1021 (effective 1 January 20191
This report and finanaal statements should be reaj in conjuncbon wth the Annual Report published by Whitefield Hebrew
Congregation.
OBJECTIVES AND ACThltnES
Objectives and aims
Whitefield Hebrew Congregthn is a company limited by guarantee in aco)rdarte wth the latesl regulations.
Our company'$ aim$ arxl obie¢ti¥e$ are fom)alfy stated to bÈ as folknvs:_
To promote the Jewsh religion in accordance with the custorns. cerer￿)nIeS and tradilion5 of orthc*ox judaism by-
IA) Providing and maintaining in Whilef￿ld a pl￿ ol worship, religous serwces and education for the benefit of the orthodox
comrnunily in Whitefield.
IBI ProvidIt￿ burial faalities in accordance with the requiremenls of orlhcmlox Jthaism.
IC) Promoting pastoral and cultural support arKI sotial and rÉcrÈational actNitiÈs.
This is achieved by the operat￿Tr of a synagogue and soryal events al the Congregalion¥ premises, together with SLPPOrt lor other
Jewish and non- Jewish charities in accordance with Jewish law. The tnJstees confirm that they have referred to the guidance
contained in the Charity Commission's g¥￿ra1 guidance on pu￿1¢ benefit and in pa￿cUlar. the speufic guidance on charities for
the advancemènt of rel￿10n. when rewewing the Ccngregats"on's aims arKI ubi8Ctivès and in planning future aCt￿ltIeS

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
R•port of thè Trustèès
for the Year Ended 31 De¢ember 2024
ACHIEVEMENTS AND PERFORklANCE
Charltable actlvltles
Tha charity continuès to m88t its obieclives, ￿th m8mbgrthip r￿)aining slable throUgP￿t the y&3r. Events and s8rvic6s hav8
continueoj to expand. and our charitable and religious programmes rw offer an ever*rowng ra￿Je of optK)rtunities Yor 8118ges.
from the yr)ungest lo the oldest members of our community-
We have seen particular growth in both ￿r edL￿tional and social events for ajults. Al our core. we remain committed to modem
orthodox Judaism. Israel. educatK)n, socia activities. caring for our members. Week by week and month by month, we connect
with hundre¢Js of people Ihrough our wide variely of pr(¥Jrammes.
Through initiatives such as Kesher c￿nect. we continue to offer wtal suppcrt to members. arranging meals, shopping. medical
appoinlmenls, phone calls, and home visits. We distribLte charitable funds to needy causes both locally, nationally, and
intemationally. induding charities outsmle ol the Je￿sh communty.
We also support mernbers have lost a loved one by arranging funerals and organising prayer services in the homes of
mourners. In addition, we welcome visits from the vAder communty. parb'cularty schools hosted by wr dedicated volunteers.
Our community CC>ntinues to be inspired and led by Rabbi Ephraim. Rebbetzen Malki, and Mychiel Balshine. whose energy and
dèdication strengthÈn all_ WÈ are equally grateful to IhÈ dozens of "rfdunteÈfb give so much of thÈir time in both official and
unDfficial roles. Withoutthem. none of Dur achievemenls would be possible.
We are fortunate to have a strong prolessh)nal team. HaWey Showman has developed in her role as General Manager, and Saul &
Chani Bishop continue to make a hugely positilie impact as Youih Directors. Our office team-Francine Levy and Andrea
S3yers-tog8tFEr with our carBtakers Dougie, Alison. Keith. and GIDri3. keep everything rLJnning STTlODthly. Wa are also d8eply
apprecialive of the Gefen and Cohen famil'es, whose contribution5 lo our daily lrfe are invalual)le.
We are pleased io report that Oa¥¥J Krebs was appM)inted as Shammas. a￿tirffj in the daY-t￿daY running of our se￿ices.
l extend my thanks to my Executive colleagues SNI Board members. who volunteer their tiTTie and expertsse wilh dedicabDn and
tslent. guiding Ihe development of our growing comrnunty. Sperial re(￿n￿"0Th must 8150 go to our Security rota volunteers who
protect our 0￿gregation. lo Jan Levinson. our Honorary Solicilor. and lo Richard Zolty"e. our Independent Exarniner. for their
invaluable wod(.
Our focus rernains on provKYing outslandirg servites hj all members and ensurin9 Ihat Ihose in need receive support
To all who have suffered a bereavement Ihi% past year. we wish you arichus yomim-a "long life.. And to all who have celebrated
simcha. we extend a heartf￿1 mazdtov.
May the year ahead bring good health. strength. and blessiThJs to us all.

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
R•port of thè Trustèès
for the Year Ended 31 De¢ember 2024
FINANCIAL REVIEW
Flnanclal revlew
l am p16asèd to presènt the finarrial accryJnts of tha SYnaw9￿ for th• year endèd 31 December 2024.
As anticipated, it has been an aclive and productive year for the synagogue. building upon the solid fr)undations established in
previous periods_
Mertjership income lolalled £393,713. remainiThJ boadty cowstent with the yearfs figu￿ of £392,563. Other incDme streams
also demonstrated ￿la￿'Ve stsiM"lity.
During the year. Ihe synagogue disposed ol its share in a property investment previously held at a lair value of £180,000. realising
proceeds of £160,000. Although this tr￿saCtIon resulted in a loss on disposal, it enabled the release ol funds which have
contributed positively to the organisatmm's IKIU￿1ty. Associated exceptional legal costs were also inojrred in connection with this
transa¢tion.
Expenditure on primary purpose aCtI￿￿e$, such as kiddushim and communty events, increased modestty from £59.316 to £61.S95.
This reflects both a rise in the number of events he￿ and the general inflatiorary pressures affecting the cost ol delivery. These
events, which are subsidised by the synagogue. are desonAd lo en￿ge and benefit the entire community. The Board considers
this ÈxpenditLwe essential to fulfilling thÈ eharty's objectives. Where feasib￿. sponsorthips and donations are sought to support
these initialive5.
Staff costs rose from ￿47,179 to £285.329. primarity due to increased office and ￿nUal pay increments.
In summary, thè above facloTS contributed to a defictt of £54,13g in thè gen￿al fund. This folbws sèveral yèars of surplus and,
while the Org￿lSatIon airns to yrate on a break-even basis, occ2sional deficits may arise due lo external circumslances beyond
its control. The Board remains satisfied wilh the overall finanoal positi'on but ad(nowledges the to enhance income levels in
light of rising operational costs. Accordingty. the Board ard management are actively exploring avenues lo secure additional
funding to safeguard the synagogue's finanaal sustainability.
The Burial Board continues to operate in sur￿￿5, wrth an increase of £18.212 during the year. thereby ensuring that burial
arrangements remain available for all members w￿n requirgj.
I would like lo take this opp)rbJnity to express sincere gratitude lo those members who consistently pay their membership
subscriptions In a timety manner. ThÈ synagogue's ability to furbthn and ad)ieve rts Obl￿[veS is reliant on your tontinuÈd support
I would a150 encourage members who have historically benefrteil trom long-term di%ounted rates to reassess their financial
circumstances and consider in¢reagng their ￿ntributions. V+thwe PK6sible. to ￿1P sustain the heart of our community. Every extra
contribution makes a meaningful dIffe￿r￿.
Principal funding S￿r¢e$
The principal fvnding sources for the cOr￿regatIOn are members. subwpbons 3rKI donatK)ns.
Reserves policy
The Trustees endeavour. on an annual basis. to ensure thal members. subscripijons and donab.ons generate sufficienl reSoUr￿S lo
meet the organisalion's ants"apated ext)endilure.
With regard to reserves, the strategic 0￿.eCtIve is lo increase the kvel of unre51ricled reserves lo a point that ensures the ongoing
financial stability of the synagogue. inclvding Ihe capaaty lo absorb Unfores￿ cosls. The Board interids to adopt a more formal
reserves policy in Ihe near futu￿ lo supptyt this aim.
As al 31 December 2024, the charity hdd unresticted resources aiNiunting lo £I,1￿2,237. However, when adjusted for fix&d
assets. free reserves stood al £107.073. This figure ￿ rK)tabty below Ihe eqUiv￿ent of three months. regular expenditure, indicaling
th31-despite t1￿ absence ol a lorrnal ￿l¢Y-there is a dear I￿￿ to address the currer)t reserves Posltion.
It is also important to note that the General lunrestrictedl Fund carries liabil￿eS of £282,653 owed to Ihe reslricted fvnds, further
unduscoring the nacessity ol str6ngthenirKJ thè organisatK)n's finarKia resilienc8.
FUTURE PLANS
Our purpose to promots Jewish religion remains unchawl. We beI￿Ve Ihal our services must adapt and thange in line wrth the
needs of the cornrnunity.
In this ever-changing world. we want lo provide for all our Gotnmunal needs by tuming the building in lo a c(xnmunity hub.
accessible lo all people ol all ages_ A where eVery￿e will feel valuec. welcorned and respected. a centre that is fit for
purtx)se for the next ￿nty to thity years We have a cornmltee who are ta5kal with undertaking a comprèhensive assessment of
the existing building and propose options of how the building can be develop&J to suit our lOng￿-terM needs. We anticipate Ihat
fundraising lor the building wo(k will commence in Ihe very near future as it will be required p￿r to the commencement of the first
phase of the project.

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
R•port of thè Trustèès
for the Year Ended 31 De¢ember 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng document
Tha charity is conlrollsd by its wveming d￿m￿nt. a d88d ol irust, and constit￿oS a ￿MIled c(xnpany, llniled by guarant8e, as
defined by the Comp8ni85 Act 2006_
Organlsatlonal structure
The Board ol Iwstees. who are also Directors of the company administers the tharity. The Board meets every 2 months, and there
are ￿b-COmMitteeS covering social, educati￿. Kesher con￿Cl. ￿ligh￿, financial and t4Jilding matters.
Rlsk management
The Truslees have a duly io identify and review Ihe risks to which the Charity is exposed and to ￿S￿re appropriale controls are in
place lo provide reasonable assurance against fraud and errc*.
The Dire¢tors have a risk management Strategy vA)th compris&S'.
- A review of the principal risks and uncertainties Ihat Ihe charty fa
- The estsblishment of policies. systems and proTrdures to miligate Ihose risks klentified in the remew.. and
The implementation of procedures designed to minimise or manage any potential Impact on the charity should those risks
Mat￿laliSe.
In the current financial climate. the charity has hlentified Ihe followng financhql risks..
- Economic un￿rtainty brought about by the c05t ol liwng crisis. and tre assoc4aled loss of inwme from redu￿ rrEmbership lees
The spiralling wsts of running the synagogue building
The deterioration of the fabric ol the synagogue building
Pressure placed on VDluntary charitable contributions
- The long terrn d￿line in youro farni1￿S joining Synagr￿Ue$, and hence Ihe polenbal rthction in members.
REFERENCE AND ADMINISTRATIVE OETAILS
Registered Company number
09J31058 (England and Wales)
Registered Charity number
1164798
ReglStÈred offite
P8rk Lane
Whitefield
Manchester
M45 7PB
TTU51ee5
E H¢Jwich
M Jayson Accountant lappoinled 115120251
T S Leigh
M E Leinhardt
Dr F Maynard
A Woolfstein I￿signed 31112120241
Mrs J Berger
S Le'iine
S D Phillips
R C Miller
B M Oster (resigned 111r20241
G A Levine
Mrs M L Calmonson
Mrs D Journo
D A Pinkus lappointed 111120241
R Bradstock lappoinled 117120241
Independent Examlner
R Zoltie & Co
84 Park Lane
Whitefield
Manchester
M45 7PL

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
R•port of thè Trustèès
for the Year Ended 31 De¢ember 2024
This ￿port has been prepared in accordan￿ with the special provisions of Part 15 of the Companies Act 2006 rdating to small
companies.
Approv8d by orO8r of the boaril of truslees on 25 Septemtxr 2025 and sign8(I ￿ its behalf by..
D A Pinkus- Trustee

Intyndent Exam1￿￿9 Report to the Trustees of
Whttèfl•ld Hèbrèw Congrtgatlon
Independent examlnef$ report to the trustees of Whitefield Hebrew Congregatlon Ilhe Company'l
I reFK)rt to the Gharity Irustees on my exarThnation ol the accounts of ￿ Company lor year ended 31 December 2024.
Responslbllltles and basls of report
As thè charity's trustèes of the Cthrpany land also its directors for th8 purposes of (r)mpany kwl you ara responsible for thè
preparat￿n ofthe accounts in acGordarKewtth the requirements of the C(KnpaThes Act 2006 Ilhe 2006 ACYI.
Having satisfied myself that the accounls ol the Company a￿ not r&]uired to be audited under Part 16 of the 2006 Act and are
eligitle for independent examination. I rerort in respect of wy examirotion of ￿ur charivs accounts as carried out under Section
145 01 the Charities Act 2011 1.the 2011 Act'l. In carrying out my examina￿On I have followed the Directions given by the Charity
Commission under Section 1495) Ibl ol the 2011 kt.
Independont examinerfs ststement
Since your charity's gross incwe exceeded £250.(Kx) your examiner must be a ￿￿mber of a listed body. I can confirm that l am
qualrfied to uThlertake the examinal'on because l am a member of the Instibjte of Chartered Accountants ol Scotland. which is one
of the listed bodies.
I have completed rny examinatic￿. I confirm that no matters have corre to my attentsc￿ in connection with the examination giving
me cause to believe..
accounting records wèr& not kept in respect of1he Company as rÈquirÈd by Séction 386 01 thè 20(* Act,. or
the accounts do nol accnrd with those records- or
the accounts do not comply wth Ihe accounl'ng requirements of Section 396 01 the 2￿6 Act other Ihan any requirement
that tIE accounts give a true and fair view Which is nol a matter considered as part of an independent examination,. or
the accounts have not been prepared in accordance with the methods and principles ol the Statement of Recommended
Practice for accounting and ieporting by ch3rib.es (applicable to tharitips preparing their accounts in acctrrdanGe Wlth th
Financial Reporting Standard applicable in the UK arKI Rewblic of Ireland IFRS 10211.
I have no COn￿rn$ and have ¢ome across no olhei matters In connection wth the examinab'on to which attention should be drawn
in this report in order to enable a proper understanding of the accounts to be reached.
Richard Zoltie CA
The Institule ol Cttarte￿d Accountants ol Scolland
R Zoltie & Co
84 Park Lane
Whitelield
Manchester
M45 7PL
29 September 2025

Whhefleld Hebrew Ccrf)gwatlon
Statèmèrtt of Fifianelal Actlvltlès
for the Year Ended 31 De¢ember 2024
2024
Total
funds
2023
Total
funds
UnreslrKted
JThJs
Restricled
fvnds
Not8s
INCOME AND ENDOWIAEMTS FROM
Donations an¢ legacies
468.830
98.985
567.815
576,474
Other trading acb'vities
Investment income
Other income
Total
58,195
3.697
3,500
7,348
61,695
11,045
59,316
7,639
6.725
650,154
530,722
109.833
640.5SS
EXPENDITURE ON
Charitable activiti•s
Charitablo aGtivities
535.609
29.055
814,277
Other
Total
29 252
.861
2g.252
658.307
93.446
614.277
Net gains111055e5} on inve51rnen15
NET INCOMEIIEXPENDITUREI
154.1391
16.387
137.7521
35,877
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
1.Z36.376
1.076.122
2.312.498
2,276,621
TOTAL FUNDS CARRIED FORWARD
1.182.237
1.092.509
2.274.746
2 312 498
The notes fomi part of these financial statements

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
Baaneè Shett
31 DerRnJber2024
2024
2023
Note5
FIXED ASSETS
Tangible 3ssots
Investments
Investments
Investment propety
13
1,075,164
1,1)82,196
14
15
180.000
1,262,197
1,075.165
CURRENT ASSETS
Debtots
Prepayments arKJ d￿rUed incorne
Cash at bank arKI in hand
16
48S,457
7,963
760,433
1,253,853
458,696
8.260
641.186
1,108,142
CREDITORS
Amounts falling due wthin one year
17
154,2721
157.8411
NET CURRENT ASSETS
1,199,581
1,050,301
TOTAL ASSETS LESS CURRENT UA8ILmES
2,274,746
2.312,498
CREDITORS
Atnount5 falling due after more than one year
18
NET ASSETS
FUNDS
Unresthcted funds:
General fund
RestriLIEd lunds."
Bunal Boaid
Eruv Fund
Building Levy
Mikva refurbishment
2 274 746
2 312498
21
1,182,237
1.236.376
1,067,901
16,5531
29,380
1,781
1.092.J09
2 274 748
1.049,689
16,5531
31.205
1.781
1.076.122
2 312498
TOTAL FUNDS
The charitable company is entitlgd to 8x8mptKJn from audit under Section 4T1 of th& Companies Act 2006 lor the yèar ènded 31
December 2024.
The members have not required the company to olAain an aLKfjit of its finanual state￿ents ts the year end￿1 31 DeTrmber 2024 in
accordance with Section 476 ofthe Companies Act 2006.
The trustees acknowledge their resp(￿sibl1tieS for
la)
ensuring that Ihe charitable company keeps accountiThJ records thal comply wth Sections 386 and 387 of the Companies
Act 2(Y)6 and
preparing financial statements wh￿h give a true and fair view of the stste of affairs of the charitable company as at the end
of ea¢h financial year of its surplu$ or deficit for ea¢h financial year in a¢cordan¢e with the ￿quireMents of Sections
394 and 395 and which othen*ise comply the requirernents of the Companies Act 20(￿ relaling to financial ststements,
so lar as applicable to the charitaNe CoM￿y.
Ib
The notes fomi part of these financial statements

Whltefield Hebrew Congregatlon (R￿Stered Nmber: 09031058
Balancè ShÈèt- eontinuèd
31 Decernber JJ24
These financial statemenls have been prepared in accordance the provisi¢Ms applicable lo charitabl8 wmpanigs subject to th
small companies regime.
The flnancial slatements were approveo by the Board of Truslees and authorised for issue on 25 Septsmbw 2025 an(J werg skJn8d
on its behalf by_.
D A Pinkus- Trustee
M Jayson- Truslee
The notes fomi part of these financial statements

Whhefleld Hebrew Ccrf)gwatlon
Cash Flow Statèm•nt
for the Year Ended 31 D￿ernber 2024
2024
2023
Notes
Cash flows from operatlng acifvltl&s
Cash generated from operations
Net cash (used inyprovidsd by opgrating a¢tMtigS
6.449
6.449
59.086
Cash fl¢)ws from Investln9 aetlvitl•s
PurGhas9 Of tsngib18 fixFJd assgts
Sale of Investment property
Loan to subsidiary utyjertaking
14691
160.OLYJ
{33,8351
17.5911
134,7871
Net cash provided byllused in) inveS￿.ng actiwties
125.tsry6
Change In cash and cash equlvalents In
the reporting period
Cash and ¢ash equivalents at Ihe
beginning of the reporting period
Cash and cash •quival•nts at th• •nd ot
the reportlng perlod
119,247
24,908
641.186
616.278
760.433
641.186
The notes fomi part of these financial statements
-11

Whhefleld Hebrew Ccrf)gwatlon
Notès to t￿ Cash Flew Statèmènt
for the Year Ended 31 De¢ember 2024
RECONCILIATION OF NET IEXPENDITURE)nNCOME TO NEf CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net lexpendlturelllncome for the reportlng perlod (as per Ihe
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Lossès on Invèstmènts
Decreasellin¢reasel in debl(xs
IDecreasellincr8ase in credilors
Net cash Ius8d inllpro¥ided by operations
137,7521
35,877
7.501
20,DCI
7.371
8.280
1661
14.995
ANALYSIS OF CHANGES IN NET FUNDS
A11.124
Cash flow
At 31.12.24
Net cash
Cash at bank and in hand
641.186
641,186
641.186
119,247
119,247
119247
760.433
760,433
760 433
Total
The notes fomi part of these financial statements
-11-

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finandal Statèmènts
for the Year Ended 31 D￿ernber 2024
ACCOUNTING POLICIES
8asls of prèparlng the flnanclal statèmonts
The finanGial statements of the charitsble company. which is a publK benefit enlity under FRS 102 have been pr8pare(I In
accordance wih the Charities SORP IFRS 1021 'Accounting and Reporting by Charilies.. Statement of Recommended
Practice applicable to charities preparing their in accordan￿ with the Financial Reporbng Standard applicable in
the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191,. Financial Reporbng Standard 102 'The Fin£ncial
Reporting Standard apr*able in the UK and Republic of Ireland, arNJ the Companies Act 2CTrD6. The financial statements
have been prepared urKler the historical cost convention. with Ihe exception of investments which ar8 included 8t tNqrket
value. as modffEd by the revaluatb)n ol certain assets_
Pr•pwation ol consolidated financial statements
The financial statements contain informati(y) atK*Jt Ivhilefjeld Hebrew Congregation as arn individual company and do not
¢ontain Consolidated finan¢ial infomation a$ the p*ent of a gtoup. The Charity is exempt uThler Section 39912AI of th&
Companies Acl 2(￿fj from the requirements to prepare consolidated finanoal statements.
Incom•
All income is recognised in the Statement of Financial ActNities once charity has entitlement to the funds. it is probable
that thÈ intome will be received and the amount be measured reliably.
Expenditur•
Liabilities are recognised as expenditure as soon as Ihere is a legal or o)nstructi¥e obligalion committing the charity to that
expenditure, it is probable that a transfer of economic benefits ￿11 be required in settlement and the amount of the
obligation can be measured ieliably. Expenditure 15 3C[x￿nted fot on an aBcruals basis arid has been G13ssified undèr
headings that aggregate all cost relaled to the Category. Where rnsts cannot be directly attributed to parti¢ular headings
they have been allwated to activitie5 on a basis ￿n￿lstent with Ihe use of resources.
Tanglble fixed assets
Depreciation is provided at the ftAlowing annual rates in otdÈr to ￿lte off pach asset over its estimatpd useful life.
Freehold propety
Burial Grounds & Ohel
Fixtures and fittiws
not provided
not provided
10% reduung balance
Investment property
Inveslmenl property is s￿wn at rrDsl recent Valuatic￿. Any wjregate ￿rPluS or deficAt arisirvJ from changes in lair value is
cognised in the Sialenknt ol Financial Activib"es.
Taxation
The charity is exempt from corporatK)n lax ils chantatAe aclivities.
Fund accounting
Unresiricte(J funds can be used in accorda￿ with tr* d)arilable rt4ectNes at Ihe discretion ol the trustees.
Reslricted funds can only be used lor PartI￿￿r restr￿ted purpK)ses swthin the (*)iects of the charity. Restrictions arise when
specified by the donor or when funds are ￿ sed for particular restricted purw)ses.
Building Levy
This represents funds sp8Gtfically W on I1￿ ￿M￿ArShIp to carry t￿1 major crfjitsllrepair projects.
Burial Board
This represents funds raised for the prowsion of fvneral and assoaated services ￿ the death of a mmber of the Burial
Board.
Eruv Fund
This represenf5 funds raised for the provisTon of an Eruv which is a ritual enclosure that traditionalty observant Jwsh
communities ccnstruct in their neight#)urhoods as a way to permit the transference of objects from one area to another.
Mikva Refurbishment FurKI
This represents funds raised to reknrbish the Mikva. vthich is a ritual bath_
-12-

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
ACCOUNTING POLICIES- conlnued
Hlro purchas• and l•aslng commlbnents
Rentsls paid under operating leases are charged to th8 Statement of Financial Activities on 8 slr8ight Ilne basis over th8
period of the lease_
Penslon costs and other p0st￿¢t1remeTrt beneffts
The charitable company operates a defined conlribulion pension scheme. Coniribulions pa>able to the charitable
company's pension ￿erne are charge(J ¢0 the Slatemenl of Financial Activilies in the perio¢J to which they Idat8.
LK)NATIONS AND LEGACIES
2024
2023
Members, $ubs¢riptions
Offerings and donations
Gifta
Reserved graves
Pemiil & foundation fees
Othèr intomÈ
Enlry fees
Legaoes
YKA. Community enrichment
393.713
44,735
82.051
1,6SD
5,838
4.750
26.149
217
8.712
567 815
392.563
36.358
83.038
1.050
7.284
17.428
34.124
4.629
576 474
OTHER TRADING ACTniiTIES
2024
2023
Hall hire etc
Kiddushim Ètc
Yahrzeit plaques
Mikva
EL Ohel
Shul events
5.T19
19,825
2,DCID
7,1 05
3.50
23,746
7.734
17,946
7,875
4,787
300
20.674
INVESTMENT INCOME
2024
2023
Bank interest
Compensation ts lost interest
9,D45
5,639
2,000
-1&

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
CHARITABLE ACnVITIES COSTS
Direct
Costs Is8
notg 61
Support
costs Isèè
nole 71
Totsls
Charita￿e ￿tivitieS
629 055
DIRECT COSTS OF CHARITABLE ACTMTIES
2024
2023
Staff costs
Hire of plant machinery
Rates and water
In5ur3nce
285,329
1.541
2.77
10,505
8,1 Q4
5,221
1,743
247,119
3,180
4,987
10.715
9.680
5.267
2,071
70
11.479
33.746
5.888
60,257
8,OD1
50
4.523
18,831
8,792
34,690
4.403
9.309
7,033
30,542
3,530
13.593
23.063
3,368
1,093
6,702
2.650
1.122
3.448
180
3.876
1.767
1.277
529
Electr￿lty and gas
Telephone & IT expenses
Postsge and stationery
Advertising & PPS
Gleaning and laundry
Repairs and maintenance
Affiliation lees and levies
Fesknvals, Kiddush & Events
Religiou5 expense5
Presenl8tions
YW. youth and teen expenses
Mikva expenses
WJYC expenses
Funefal expenses & fourKIth"ons
Gengral exp8ns85 & travelling
Miscellaneous expenses
Bank & credit card charges
EmplDyee benefits
Bar MitzvahlBal Chayil expense
Securiiy
Prolessty)nal fees
Children's services expenses
Computer running costs
General [￿d expenses
Newsletter
Plaque expenses
Charilable donations
Premises expenses
Youth work eX￿n￿lture
Leadership eoursé èxpènsès
Subscriptions
Training courses
Books and Seforim eX￿ndItUre
Dèpreciation
ImpairmÉnt losses
15,D117
46,185
6,98S
65,328
8.474
225
5.77
8,790
3,901
57,145
1.696
9.206
6,595
6,59Ql
6,514
13.122
18,799
3,122
277
5,550
2.750
255
4,987
238
2,259
528
1,S28
35C
7,5C11
8,280
625.771
603 371
-14-

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
SUPPORT COSTS
Govemance
c(>sts
Charitable actsmties
SuP￿rt costs, included in Ihe above, arè as folk)ws'.
Governance cosis
2024
Charitabl
activrties
2023
Totsl
activities
Accountancy a￿d legal fee5
Independent Exarniner
Legal lees
960
1,4QD
924
1.942
1.300
7.664
10.906
OTHER
2024
2023
Exceptional legal fees
Support ¢osts
29,252
3.284
10,9D6
Exceptional legal costs
NET INCOMEIIEXPENDITUREI
Net incomel{expenditurel is stated after chargingllcreditingl=
2024
2023
Depreciation - owned assets
Hire of plant and machinery
7,501
8.280
3.180
10.
TRUSTEES. REMUNERAnoN AND BENEFITS
There were no trustees, refflunerat￿ or other beneffts for the year ended 31 December 2024 nor for the year ended 31
December 2023.
Trust885' expenses
There were no trustees, expenses paid fcw the year ended 31 December 2024 mr for the year ended 31 De¢ern￿r 2023.
-1

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
11.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
263.367
17.251
4.711
285 329
225.480
18,444
247179
The average tnonthty nuTnbgr of em ￿0yeeS during ts year as ftll(yw5'.
2024
2023
Chariti￿e ￿tiVItIeS
Administration
Caietakers
No employees received emoluments in excess of £60.¢JXI.
12.
COMPARATIVES FOR THE STATEMENT OF FINAMCIAL ACTMTIES
Unreslricted
funds
Restricted
funds
Tot81
lunts
INCOME AND ENDOVIMENTS FROM
o￿ationS aiid le9aci¢s
489.595
6e.879
576,474
Other trading aCt￿ltIeS
Investment income
Other income
Tolal
59.016
5.241
6.725
0.577
300
2,398
59,316
7,S39
89,577
EXPENDITURE ON
Charitablè aetivitiès
Charitable activities
541,601
72,676
614,277
NET INCOME
18.976
16.901
35,877
RECONCILIATION OF FUNDS
Total furK15 brought forward
1.217.4LK)
1.059.221
2,276,621
TOTAL FUNDS CARRIED FORWARD
1.236.376
1.076.122
2 312 498
-1

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
13.
TANGIBLE FIXED ASSETS
FiXtu￿S
Thj
fittin95
Freehdd
Gr￿ndS &
Ohel
Totsls
COST
At 1 January 2024
Additions
At 31 December 2024
OEPRECIATION
At 1 January 2024
Charge ftsr year
At 31 December 2Q24
NET BOOK VALUE
At 31 December 2024
At 31 December 2Q23
631.146
376 279
389,801
469
3￿,270
1,397,226
489
1 397,695
631,146
376 279
315,030
7,501
322 531
315,030
7,501
322 531
631.146
631.146
376 279
376 279
1075 164
1082 196
14.
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
MARKET VALUE
At 1 January 2024 and 31 December 2024
BOOK VALUE
Al 31 Decembw 2024
At 31 D8c8mbef 2023
There were no i)veslment assets OLtside UK.
15.
INVESTMENT PROPERT
FAIR VALUE
At l January 2024
Disposals
Al 31 Decembw 2024
BOOK VALUE
At 31 Oecembw 2024
Al 31 Decembw kU2J
180,000
180 0001
IIJO ULI
Tha Charity's share ofthe property was disposed of during the year.
-17-

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
16.
DEBTORS
2024
2023
Arnounts falling du8 within one year_
Trade deblors
Oiherdeblors
79.846
11.2Q17
85,702
Amounts falling duè after more than one year.
Amounts Ow￿1 by group undertakwigs
394.4C12
360 56T
Aggrègatè amounts
485 457
458 696
17.
CREOITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Credit Card
Social security and other laxes
YKA Israel
Young Whitèfièld
MRI Fund
OtherGreditor5
Pcnsion fund
Accruals and ijefetred incoTh
23.176
3.113
5.T40
16,142
673
5,635
7,250
2,408
3,961
12,967
818
2,4C18
4.357
12601
1.128
18.
CREOITORS: AMOUNTS FALLING DUE AFTER MORE ThAN ONE YEAR
At 31 Dec8mb8r 2024 there wre h)ans io from thè fun(Js. Th￿ wer8:_
Loan k> the General Fund
Loan b) the Eruv Fund
Total
£282,653
£8.497
£291.150
Loan trom Burial Fund
Loan trom Building Levy
Loan trom Mikva Refurbishment
Totsl
£276,409
£ 12.960
£ 1.781
£291.150
19.
LOANS
An analysis ol the maturity of kTran5 is given below..
2024
2023
Amunts falling due in rTK)re Ihan fve years..
Repayable Othe￿IS8 than by instalm8nts'.
Loan5 to unrestrcted fuTrJ
Loans from rES1ric￿ funds
1291,1 SQll
291.150
1269,7481
269,748
-1

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
fun¢8
2023
Total
funds
Unrestricted
funds
ReStr￿tOd
furKJs
Fixed assets
Investrnents
Current assets
682.465
392 699
1,075,164
1,082,196
180,001
1,1Q8,142
157.8411
830.489
148 (*5
282.653
1.182237
423 364
16 2071
282 653
1.253,853
154.2721
Long lemi liabilities
2 274 746
2 312498
21.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1 1.24
Unrèstrlct•d funds
G¢neral fund
1.236.376
154,1391
1.182237
Restricted funds
Burial Board
Eruv Fund
Building L&vy
Mikva refurbishment
1.049.689
16.553)
31.205
1.781
1.076.122
16.387
2.312.498 ￿37 7521
18,212
1,067,901
IS,5531
29.380
1.781
1,092.509
2 274 746
{1.8251
TOTAL FUNDS
Net movemenl in funds, indLNled In Ihe above are as Idlows.
Incoming
Resource5
expended
Gains and
kjsses
Movement
in funds
Unrestrlcted funds
General fund
530,722
1564 861)
{20.OfYJI
154.1391
Restrlcted funds
Burial Board
Building Levy
109.833
191.621)
1 825)
18,212
109.833
640.555
16.387
37 7521
TOTAL FUNDS
658 307
-1

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
21.
MOVEMENT IN FUNDS- continued
Comparatlv•s for movement In lunds
Net
movement
in funds
At
31.12.23
At 1 1.23
Unrestrlcted funds
General fund
1.217.4
18,976
1,236,376
Rostricted funds
Burial Board
Eruv Fund
Building Levy
Mikva refurbishment
1.029.757
16.553
34.236
1.781
1.059.221
2.276.621
19,932
1,049,689
18,5531
31,205
1.781
1.076.122
2 312498
{3.0311
16.9C11
3S 877
TOTAL FUNOS
Comparative nei movement in funds, included in Ihe above are as folk)ws'.
Incoming
Resources
expended
Movernent
in funds
Unrestrlcted funds
General fund
560,577
1541.6011
18.976
Restrlcted funds
Burial Board
Building Levy
89.5T7
169,6451
19,932
3.0311
16,901
89,577
72.6761
614 2771
TOTAL FUNDS
A current year 12 months and pTh)r year 12 monlhs combined Fosition is as follo￿..
Net
movement
in funds
At
31.12.24
At 1 1.23
Unrestrictèd funds
Gener81 fund
1.217.4￿)
135,1631
1,182,237
Restricted funds
Burial Board
Eruv Fund
Building Levy
Mikv8 refurbishment
1,029,757
16.5531
34,236
1,781
1.059.221
33,288
2 276 621 ￿1 8751
38,144
1,067,9D1
16,5531
29,380
1.781
1,092,509
2 274 746
14,8561
TOTAL FUNDS
-21

Whhefleld Hebrew Ccrf)gwatlon
Notès to thè Finaneial StataMnts- contin￿d
lor the Year Ended 31 D￿ernber 2024
21.
MOVEMENT IN FUNDS- continued
A current ysar 12 months and p￿r y8ar 12 months (￿bI￿ad nat movem8nt in funds, indud8d in thè abov8 arè as lolbws..
Incoming
resources
Reswrc95
expended
Gains and
losses
Movgment
in funds
Unr•strlct•d funds
Geneial fund
1.091.299
11.108462)
{20.orM)I
135.1e31
Restricted funds
Burial Board
Building Levy
199.410
1161 266)
38,144
199.410
1.￿.709
166.122}
1 272 584
33,288
TOTAL FUNDS
22.
RELATED PARTY OISCLOSURES
Securily e4uipinei)t and associ8led ServI￿S lo ihe value of £774 were wrd)ased from a parinership of whidi M Leinhardl,
a Trustee. is 8 Partner. IT equipmenl to value of £516 Vfd5 purchased from a ￿MpanY (x)ntrolled by S Durban and
sundry services lo the value of£288 were fxjrchased from Y Wagman.
Total subscripti¢￿$ paid by the D1￿clOr$. aThJ Irealed as th)nalJons. were £12.884.
-21-

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