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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 1165261

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2021

for

Bury Hebrew Congregation

R Zoltie & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ

Bury Hebrew Congregation

Contents of the Financial Statements for the Year Ended 31 December 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12 to 13

Bury Hebrew Congregation

Report of the Trustees for the Year Ended 31 December 2021

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Congregation shall be:

(a) To provide for people of the Jewish faith, a place of worship, religious services, religious education, and marriage and burial facilities, at such a scale of fees as may be laid down from time to time; and

(b) In furtherance of the primary object, to provide social and cultural facilities compatible with an Orthodox Congregation.

Public benefit

The synagogue was established as a place of worship. Services are held 3 times a day and are open to all whether a person is a fee paying member or not. Study is available in many forms and we have a free library of tapes and books.

Also, we are a social centre for the Community with activities for young and old. Events are usually connected to Festivals, as well as the Brownies and Friendship Group which meet weekly. Also, The Jewish Theatre Group holds rehearsals & productions in the building.

The synagogue hall is used for Weddings and other celebrations.

Led by the Rabbi we offer help to those who are ill and those who are bereaved. Visits to hospitals and homes are made. Meals are prepared and delivered and prayers are said.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

As reported in previous years, the past 12 months has seen a decline in the Synagogue membership. This is due to the demographics of the community with little influx of new residents but in addition some families have moved to other parts of Manchester and the UK in general. As a result we have further reduced the number of services we hold. Our volunteer choir is still operating to ensure our Sabbath and High Holy Day services are appealing and engaging. Our core membership who are very committed to the Synagogue is reducing but they continue to be the lifeblood of our services.

Our social committee also put on events to raise money for the Synagogue. People who visit us from other communities report favourably on the very welcoming atmosphere in our Synagogue and the quality and ambience of our services.

Other activities continue on the premises including Brownies, the Jewish Theatre Company and Choir, the Manchester Jewish Soccer League, a very active men’s discussion group, the League of Jewish Women, plus other fund-raising events for the community in general. The core ethos of our Synagogue is to promote it, not just as a place of worship but a focal point in the area for the Jewish Community of Sunnybank and Unsworth.

FINANCIAL REVIEW

Financial position

As membership continues to fall, so does our income and it is becoming harder to offset this. We continue to operate strict cost controls, tight governance and a focus on other areas that generate income to support our activities as above. Where expenditure is needed we will often try to get this sponsored by voluntary donations where appropriate. Operating costs have increased (utilities mainly) but funeral costs are hard to predict. The Trustees are committed to ensure the continuance of the synagogue through good fiscal management and the continued use of the building as a community facility as well as a place of worship.

Reserves policy

The charity does not have a reserves policy in place. On an annual basis, the Trustees aim to balance expected expenditure with income and subscriptions are set to achieve this aim.

At 31 December 2021 the free, unrestricted resources available to the charity were £(113,418). Total reserves are £496,159 of which £537,623 is the Restricted Burial Fund. That fund is to meet the funeral and associated obligations of its members and is by its nature long term.

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Bury Hebrew Congregation

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Organisational structure

The Congregation shall be governed by an Executive Committee and Board of Management. The Executive Committee shall consist of 5 elected members and is subject to the direction of the Board of Management. The Board of Management shall consist of a maximum of 9 elected members together with the officers and retiring officers of the Executive Committee. No person shall be eligible for nomination to the Board of Management until he has been a member of the Congregation for at least 12 months. No member shall be nominated for Executive Office unless he has served as a member of the Board of Management for at least 2 years unless otherwise expressly agreed at an Annual General Meeting.

The Annual General Meeting of the Congregation shall elect the Executive Committee and Board of Management. The Annual General meeting may also confirm that a past member of the Executive Committee may become Hon. Life President (retiring Chairman only) or Hon. Life Vice President.

There shall be 4 elected Trustees. No member of the Congregation shall be eligible for election as a Trustee unless he has served at least 2 years on the Board of Management or is a current member of the Board of Management.

The trust properties shall be vested in the names of the Congregation and the Trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1165261

Principal address

Sunnybank Road Bury BL9 8ET

Trustees

I Joseph H Kaye Mrs S Curtis (deceased 27/3/2022) Mrs A Isaacson Mrs S Joseph S Kay B Myer A Padwell M Shayovitz A Taylor Mrs N Goldstone M A Cowan H Levy

Independent Examiner

R Zoltie & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on 12 March 2024 and signed on its behalf by:

I Joseph - Trustee

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Independent Examiner's Report to the Trustees of

Bury Hebrew Congregation

Independent examiner's report to the trustees of Bury Hebrew Congregation

I report to the charity trustees on my examination of the accounts of Bury Hebrew Congregation (the Trust) for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

R Zoltie

R Zoltie & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ

15 March 2024

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Bury Hebrew Congregation

Statement of Financial Activities for the Year Ended 31 December 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
76,791
Other trading activities
2
400
Investment income
3
430
Other income
4,000
Total
81,621
EXPENDITURE ON
Charitable activities
4
Charitable activities
102,286
NET INCOME/(EXPENDITURE)
(20,665)
RECONCILIATION OF FUNDS
Total funds brought forward
(92,753)
TOTAL FUNDS CARRIED FORWARD
(113,418)		 Restricted
funds
£
29,807
-
157
-
29,964
28,103
1,861
580,716
582,577		 2021
Total
funds
£
106,598
400
587
4,000
111,585
130,389
(18,804)
487,963
469,159		 2020
Total
funds
£
125,518
350
600
6,000
132,468
109,766
22,702
465,261
487,963

The notes form part of these financial statements

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Bury Hebrew Congregation

Balance Sheet 31 December 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
338,786
CURRENT ASSETS
Debtors
9
8,737
Cash at bank
101,695
110,432
CREDITORS
Amounts falling due within one year
10
(15,477)
NET CURRENT ASSETS
94,955
TOTAL ASSETS LESS CURRENT LIABILITIES
433,741
NET ASSETS
433,741
FUNDS
11
Unrestricted funds
Restricted funds:
Building Fund
Burial Levy
Burial Fund
TOTAL FUNDS		 Restricted
funds
£
-
5,657
31,334
36,991
(1,573)
35,418
35,418
35,418		 2021
Total
funds
£
338,786
14,394
133,029
147,423
(17,050)
130,373
469,159
469,159
(113,418)
18,417
26,537
537,623
582,577
469,159		 2020
Total
funds
£
341,248
21,669
139,614
161,283
(14,568)
146,715
487,963
487,963
(92,753)
18,417
26,537
535,762
580,716
487,963

The financial statements were approved by the Board of Trustees and authorised for issue on 12 March 2024 and were signed on its behalf by:

I Joseph - Trustee

The notes form part of these financial statements

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Bury Hebrew Congregation

Notes to the Financial Statements for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - not provided Burial plots - not provided Sifrei Torah & Appurtenances - not provided Fixtures and fittings - 20% on cost and 10% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Burial Levy and Burial Fund

This represents funds raised for the provision of funeral and associated services on the death of a member of the Burial Fund. The Burial Levy ceased raising income on 30 June 2010.

Building Fund

This represents funds raised specifically to be used for the maintenance and repair of the Synagogue building.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

2. OTHER TRADING ACTIVITIES

Hall income
3.
INVESTMENT INCOME
Deposit account interest
4.
CHARITABLE ACTIVITIES COSTS
Charitable activities
5.
TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries		 Direct
Costs
£
130,089		 2021
£
400
2021
£
587
Support
costs
£
300
2021
£
10,766		 2020
£
350
2020
£
600
Totals
£
130,389
2020
£
7,574

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

7.

Charitable activities
Management, administration & support
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
82,177
Other trading activities
350
Investment income
600
Other income
6,000
Total
89,127
EXPENDITURE ON
Charitable activities
Charitable activities
90,243
NET INCOME/(EXPENDITURE)
(1,116)		 2021
-
-
-
Restricted
funds
£
43,341
-
-
-
43,341
19,523
23,818		 2020
2
2
4
Total
funds
£
125,518
350
600
6,000
132,468
109,766
22,702

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Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward
(91,637)
TOTAL FUNDS CARRIED FORWARD
(92,753)
8.
TANGIBLE FIXED ASSETS
Sifrei
Freehold
Burial
Torah &
property
plots
Appurtenances
£
£
£
COST
At 1 January 2021 and
31 December 2021
286,134
6,165
24,330
DEPRECIATION
At 1 January 2021
-
-
-
Charge for year
-
-
-
At 31 December 2021
-
-
-
NET BOOK VALUE
At 31 December 2021
286,134
6,165
24,330
At 31 December 2020
286,134
6,165
24,330
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Gift aid tax recoverable
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
Restricted
funds
£
556,898
580,716
Fixtures
and
fittings
£
102,250
77,631
2,462
80,093
22,157
24,619
2021
£
10,000
2,480
1,914
14,394
2021
£
1,573
461
15,016
17,050		 Total
funds
£
465,261
487,963
Totals
£
418,879
77,631
2,462
80,093
338,786
341,248
2020
£
11,555
8,787
1,327
21,669
2020
£
1,573
1,304
11,691
14,568		 Total
funds
£
465,261
487,963

-8-

Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Building Fund
Burial Levy
Burial Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Burial Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Building Fund
Burial Levy
Burial Fund
TOTAL FUNDS		 At 1.1.21
£
(92,753)
18,417
26,537
535,762
580,716
487,963
Incoming
resources
£
81,621
29,964
111,585
At 1.1.20
£
(91,637)
18,417
26,537
511,944
556,898
465,261		 Net
movement
At
in funds
31.12.21
£
£
(20,665)
(113,418)
-
18,417
-
26,537
1,861
537,623
1,861
582,577
(18,804)
469,159
Resources
Movement
expended
in funds
£
£
(102,286)
(20,665)
(28,103)
1,861
(130,389)
(18,804)
Net
movement
At
in funds
31.12.20
£
£
(1,116)
(92,753)
-
18,417
-
26,537
23,818
535,762
23,818
580,716
22,702
487,963

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Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Burial Fund
TOTAL FUNDS		 Incoming
resources
£
89,127
43,341
132,468		 Resources
Movement
expended
in funds
£
£
(90,243)
(1,116)
(19,523)
23,818
(109,766)
22,702

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Building Fund
Burial Levy
Burial Fund
TOTAL FUNDS		 At 1.1.20
£
(91,637)
18,417
26,537
511,944
556,898
465,261		 Net
movement
in funds
£
(21,781)
-
-
25,679
25,679
3,898		 At
31.12.21
£
(113,418)
18,417
26,537
537,623
582,577
469,159

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Burial Fund
TOTAL FUNDS		 Incoming
resources
£
170,748
73,305
244,053		 Resources
Movement
expended
in funds
£
£
(192,529)
(21,781)
(47,626)
25,679
(240,155)
3,898

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Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

12. RELATED PARTY DISCLOSURES

During the year, Trustees made donations or paid subscriptions totalling £3,539 to the charity.

13. POST BALANCE SHEET EVENTS

The continuing COVID-19 pandemic still affects the Synagogue in various ways. The Synagogue premises have remained partially closed and alternative arrangements have been put in place to allow the members to participate in a limited range of services and to support the community, primarily using Zoom as the core technology. The situation is continually under review and a further expansion of the arrangements will be introduced whilst still in full compliance with Government regulations and guidance from the Office of the Chief Rabbi. It is anticipated that when full re-opening is permitted, with no restrictions, it will take many months for attendance levels to return to normal due to ongoing concern over Covid 19.

-11-

Bury Hebrew Congregation

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Subscriptions
No description
Other trading activities
Hall income
Investment income
Deposit account interest
Other income
Service charge - Burial fund
Total incoming resources
EXPENDITURE
Charitable activities
Trustees' salaries
Wages
Social security
Pension contributions
Ground rent
Insurance
Light and heat
Telephone
Printing, postage and stationery
Advertising
Sundries
Cleaning and laundry
Repairs and renewals
Catering costs
Prayer books, etrogim, religious material and
presentations etc
Funeral expenses
Bank charges
Service charge
Water rates
Internet charges
Computer running costs
Credit card charges
Donations
Subscriptions
Security
Plaques
BHC Future
Youth events
Payroll charges
Fixtures and fittings		 2021
£
420
9,990
96,188
-
106,598
400
587
4,000
111,585
10,766
39,071
1,618
594
335
4,707
6,130
723
473
-
603
3,320
23,567
1,623
977
24,103
101
4,000
306
210
1,042
502
200
293
1,943
60
-
-
360
2,462
130,089		 2020
£
388
8,787
109,395
6,948
125,518
350
600
6,000
132,468
7,574
42,503
627
508
555
4,485
9,767
702
1,172
362
193
5,662
1,593
1,931
1,221
13,523
140
6,000
276
288
634
367
403
275
2,652
15
3,146
560
-
2,732
109,866

This page does not form part of the statutory financial statements

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Bury Hebrew Congregation

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

2021 2020
£ £
Support costs
Governance costs
Independent Examiner 300 (100)
Total resources expended 130,389 109,766
Net (expenditure)/income (18,804) 22,702

This page does not form part of the statutory financial statements

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