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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1165261

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Bury Hebrew Congregation

R Zoltie & Co 84 Park Lane Whitefield Manchester M45 7PL

Bury Hebrew Congregation

Contents of the Financial Statements for the Year Ended 31 December 2023

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 10
Detailed Statement of Financial Activities 11 to 12

Bury Hebrew Congregation

Report of the Trustees for the Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

As reported in previous years, the past 12 months has seen an even bigger decline in the Synagogue membership due to the age demographics. There is little influx of new residents and some families have moved to other parts of Manchester and the UK in general. As a result we are now operating with only 3 services per week. 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 still put on events to raise money for the Synagogue but this is becoming harder. Nevertheless, 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.

FINANCIAL REVIEW

Financial position

As membership is declining, so does our income and it is becoming harder to offset this. The building is in constant need of repairs and so 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 continue to rise (utilities mainly) although this year we have negotiated new utility contracts, 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 2023 the total reserves of the charity are £438,216. However £605,222 are restricted with free, unrestricted resources of £(167,006). Of the restricted funds £560,268 is in the Burial Fund which is there to meet the future funeral and associated obligations of its members.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

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

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Bury Hebrew Congregation

Report of the Trustees for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT 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 A Isaacson Mrs S Joseph S Kay B Myer A Padwell M Shayovitz A Taylor Mrs N Goldstone (resigned 1/2/2024) M A Cowan H Levy

Independent Examiner

R Zoltie & Co 84 Park Lane Whitefield Manchester M45 7PL

Approved by order of the board of trustees on 31 December 2025 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 2023.

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

  3. 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 84 Park Lane Whitefield Manchester M45 7PL

31 December 2025

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Bury Hebrew Congregation

Statement of Financial Activities for the Year Ended 31 December 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
66,924
Other trading activities
2
2,582
Investment income
3
660
Other income
4,000
Total
74,166
EXPENDITURE ON
Charitable activities
4
Charitable activities
102,886
NET INCOME/(EXPENDITURE)
(28,720)
RECONCILIATION OF FUNDS
Total funds brought forward
(138,286)
TOTAL FUNDS CARRIED FORWARD
(167,006)		 Restricted
funds
£
30,513
-
-
-
30,513
21,130
9,383
595,839
605,222		 2023
Total
funds
£
97,437
2,582
660
4,000
104,679
124,016
(19,337)
457,553
438,216		 2022
Total
funds
£
112,398
2,210
1,160
4,000
119,768
131,374
(11,606)
469,159
457,553

The notes form part of these financial statements

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Bury Hebrew Congregation

Balance Sheet 31 December 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
334,576
CURRENT ASSETS
Debtors
8
12,478
Cash at bank
85,544
98,022
CREDITORS
Amounts falling due within one year
9
(20,373)
NET CURRENT ASSETS
77,649
TOTAL ASSETS LESS CURRENT LIABILITIES
412,225
NET ASSETS
412,225
FUNDS
10
Unrestricted funds
Restricted funds:
Building Fund
Burial Levy
Burial Fund
TOTAL FUNDS		 Restricted
funds
£
-
4,657
21,334
25,991
-
25,991
25,991
25,991		 2023
Total
funds
£
334,576
17,135
106,878
124,013
(20,373)
103,640
438,216
438,216
(167,006)
18,417
26,537
560,268
605,222
438,216		 2022
Total
funds
£
336,570
16,674
120,898
137,572
(16,589)
120,983
457,553
457,553
(138,286)
18,417
26,537
550,885
595,839
457,553

The financial statements were approved by the Board of Trustees and authorised for issue on 31 December 2025 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 2023

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 2023

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
£
123,676		 2023
£
2,582
2023
£
660
Support
costs
£
340
2023
£
10,980		 2022
£
2,210
2022
£
1,160
Totals
£
124,016
2022
£
12,804

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
74,311
Other trading activities
2,210
Investment income
850
Other income
4,000
Total
81,371
EXPENDITURE ON
Charitable activities
Charitable activities
106,239
NET INCOME/(EXPENDITURE)
(24,868)
RECONCILIATION OF FUNDS
Total funds brought forward
(113,418)
TOTAL FUNDS CARRIED FORWARD
(138,286)		 Restricted
funds
£
38,087
-
310
-
38,397
25,135
13,262
582,577
595,839		 Total
funds
£
112,398
2,210
1,160
4,000
119,768
131,374
(11,606)
469,159
457,553

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Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

7. TANGIBLE FIXED ASSETS

Sifrei
Freehold
Burial
Torah &
property
plots
Appurtenances
£
£
£
COST
At 1 January 2023 and
31 December 2023
286,134
6,165
24,330
DEPRECIATION
At 1 January 2023
-
-
-
Charge for year
-
-
-
At 31 December 2023
-
-
-
NET BOOK VALUE
At 31 December 2023
286,134
6,165
24,330
At 31 December 2022
286,134
6,165
24,330
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Gift aid tax recoverable
Other debtors
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Appeals
Other creditors
Accruals and deferred income
10.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
(138,286)
Restricted funds
Building Fund
18,417
Burial Levy
26,537
Burial Fund
550,885
595,839
TOTAL FUNDS
457,553		 Fixtures
and
fittings
£
102,250
82,309
1,994
84,303
17,947
19,941
2023
£
8,000
7,221
1,914
17,135
2023
£
-
7,457
10,867
449
1,600
20,373
Net
movement
in funds
£
(28,720)
-
-
9,383
9,383
(19,337)		 Totals
£
418,879		 Totals
£
418,879
82,309
1,994
84,303
334,576
336,570
2022
£
10,000
3,600
3,074
16,674
2022
£
1,573
2,700
10,867
449
1,000
16,589
At
31.12.23
£
(167,006)
18,417
26,537
560,268		 2022
£
10,000
3,600
3,074
16,674
2022
£
1,573
2,700
10,867
449
1,000
16,589
605,222
438,216

-8-

Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. MOVEMENT IN FUNDS - continued

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		 Incoming
resources
£
74,166
30,513
104,679
At 1.1.22
£
(113,418)
18,417
26,537
537,623
582,577
469,159		 Resources
Movement
expended
in funds
£
£
(102,886)
(28,720)
(21,130)
9,383
(124,016)
(19,337)
Net
movement
At
in funds
31.12.22
£
£
(24,868)
(138,286)
-
18,417
-
26,537
13,262
550,885
13,262
595,839
(11,606)
457,553		 Resources
Movement
expended
in funds
£
£
(102,886)
(28,720)
(21,130)
9,383
(124,016)
(19,337)
Net
movement
At
in funds
31.12.22
£
£
(24,868)
(138,286)
-
18,417
-
26,537
13,262
550,885
13,262
595,839
(11,606)
457,553
(19,337)
At
31.12.22
£
(138,286)
18,417
26,537
550,885
595,839
457,553

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

Unrestricted funds
General fund
Restricted funds
Burial Fund
TOTAL FUNDS		 Incoming
resources
£
81,371
38,397
119,768		 Resources
Movement
expended
in funds
£
£
(106,239)
(24,868)
(25,135)
13,262
(131,374)
(11,606)		 Resources
Movement
expended
in funds
£
£
(106,239)
(24,868)
(25,135)
13,262
(131,374)
(11,606)
(11,606)

-9-

Bury Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

10. MOVEMENT IN FUNDS - continued

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 1.1.22
£
(113,418)
18,417
26,537
537,623
582,577
469,159		 Net
movement
in funds
£
(53,588)
-
-
22,645
22,645
(30,943)		 At
31.12.23
£
(167,006)
18,417
26,537
560,268
605,222
438,216

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
£
155,537
68,910
224,447		 Resources
Movement
expended
in funds
£
£
(209,125)
(53,588)
(46,265)
22,645
(255,390)
(30,943)		 Resources
Movement
expended
in funds
£
£
(209,125)
(53,588)
(46,265)
22,645
(255,390)
(30,943)
(30,943)

11. RELATED PARTY DISCLOSURES

During the year, Trustees made donations or paid subscriptions totalling £1,996 to the charity.

-10-

Bury Hebrew Congregation

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Subscriptions
Admissions
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
Payroll charges
Guest speaker
Fixtures and fittings		 2023
£
4,427
7,221
85,789
-
97,437
2,582
660
4,000
104,679
10,980
38,454
-
1,443
-
5,766
12,442
1,308
1,147
222
478
7,117
4,464
5,770
542
17,130
102
4,000
872
42
1,094
440
866
283
5,719
554
-
447
1,994
123,676		 2022
£
3,799
9,804
91,795
7,000
112,398
2,210
1,160
4,000
119,768
12,804
41,191
1,866
1,159
347
5,683
13,236
1,291
611
115
(267)
5,151
9,974
3,503
1,827
21,135
77
4,000
340
60
1,221
584
820
-
1,983
75
72
-
2,216
131,074

This page does not form part of the statutory financial statements

-11-

Bury Hebrew Congregation

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

Support costs
Governance costs
Independent Examiner
Legal fees
Total resources expended
Net expenditure		 2023
£
300
40
340
124,016
(19,337)		 2022
£
300
-
300
131,374
(11,606)

This page does not form part of the statutory financial statements

-12-