Draft Flnanclal Statem•nts at 01 May 2024 at 16:33:54
Charity reglstratlon number 1169075
PRESTWICH HEBREW CONGREGATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

Flnanclal Statements at 01 May2024at 10:33:54 PRESTWICH
HEBREW CONGREGATION
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$toe8
Mr I Creek
Dr A Schogger
Mr P Davles
Mr D Mintz
G Hershcovltch
R Elton
Charlty numbor
Ind•p•nd•nt •xamlner
1169075
AJP Corptxate Accc4Jntsnls Llmiled
g Brenton Business Complex
Bond Stro&1
Bury
BL9 7BE

Draft Flnanclal Statoments at 01 May 2024 at 16."33:54 PRESTWICH
HEBREW CONGREGATION
CONTENTS
Pag¢
Trustees, report
Independent examinerfs report
statement of financial acuvlties
Balance sheet
Notes to ihe financial ststemenls
8-15

Draft Financlal Statements at 01 May 2024 at 16:33:54 PRESTWICH
HEBREW CONGREGATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2023
The trustees present their annual report and financaal statements for the year ended 30 Jun8 2023.
The financi81 statements have been prepared in accordance wtth the accounting policies sel out in note 1 to the
finandal stslemenls and comply with Ihe Synagogue's governin9 document. the Chailties Act 2011 and 'AccountJng
and Repordng by Charib'es.. Slalemenl of Recommended Practice appllcable to tharitres preparfng their accounts In
accordance with the Financl81 Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). {effective
1 January 20191.
Obj•ctlv•$ and a¢tivltle8
Th8 Prostsvlch Hebrew Congregation (the Synagogue) exists lo promote and further th@ pracuce, knowledge,
observance and understanding of Orthodox Judalsm In PreS￿vIch, Saword and other parts of North Manchester and
elsewhere and to advan￿ the religious education of the community by such means as the Trust￿ see fll induding
by providing a place of worshlp, religious 5orvices and K￿la1 activities. There has tjeen change in these obiecuves
and actrviti8s durfng the year.
The main adlvi*es of the SyTJagogue Include daity rellgious $8rvrces. facilities for the solemnisation of marriages,
barmlknah 5ervlces. leaming. cultural and swal events.
Pul)Ilc bgnefft
Th8 Iruslees have paid due regard lo guld8nce ISSU￿ by the Charlty Commission In deciding what aclivilles the
Synagogue should undertake.
A¢hlev8ments and ￿rforManC•
Swnific8nt gctiwlles and 8eth8vemgnls against obieixlves
During the perfod the Synagogue finances continue lo be affected by the Impact of COVID-19 in three maln areas of
income.'_
Hilton Suite rovenue- Ihis appears to have now exceeded 2019 levels.
t)onatlons- these have yel to recover to 2019 levels Membership
fee5 - these have yel to recover lo 2019 levels
Overall expenditur8 levels were higher than the prior period.
The Synagogu6 has continued lo operate as the focus of its community and prayer swwces havg conUnued. wh
permitted. whilst slrfcuy adhering to the scoal dlstancing and hygiene protoGds.
Financlal r8vl•w
The Synagogue's total nel 8s5ets, indu¢ing restrlcted funds fell from £770,477 as at 30 June 2023 10 £749,762 as al
30 June 2023. Restricted funds represented the Burial B08rd and amounted lo £431.396 as al 30 June
2023.Unrestricled reserves at the Balance Sheet dale ale requir8d to finance the Synagogue's fixed assets and day
to day working capitsl.
Principal funding sources
The Synagogue's principal swrce offunds Is from membors contrfbuUon& GiftAid tax refunds, fvnctlon surte bo14oings
¥nd other donatlons.
Majorrisks

Draft Flnancial Statements at 01 May 2024 at 16:33:54 PRESTWICH
HEBREW CONGREGATION
The trustees have assessed the major rfsks to whith the Synagogue Is exposed, and are salisfie(I that systems are
in place lo mitigats exposure lo the major rlsks.
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Structurè. governance and manag•m•nt
Prior lo 7 September 2016 the Synagogue was constituted as a chadtsble trust, birt from that date onwards the
Synagogue was reconstituted as a Charitable Incorporated Organisalion {CIO) ￿gistered with the Charity
Commisslon.
Th8 name of th8 charity Is Prethlch Hebrew Congregatlon which is also known as 'Th8 ShNbberi8s', Reglstered
chaiity No. 1169075. The principal address is Bury New Road, Piestwich, Manchester K425 9WN.
The trustees who s8￿ed durlng Ihe year and up to the date of signature of the financial statements We￿..
Mr I Creek
Dr A Schogger
Mr P Davies
Mr D Minlz
G HershcoTrltch
R Elton
Recrultmenl and app￿nIm￿nI oftrustees
Trustees ar& elected lo office by the Synagogue members at the Annual General Me&ting. The normal lemi of office
is 3 years but trustees oan offer themsèlves r￿lee￿on for longer period$.
The trustees. report was approved by the Boanl of Trustees.
Mr I Creek
Tru3te•
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PRESTWICH HEBREW CONGREGATION
I report to the trustaes on my examination of the financial statements of pres￿1￿ Hebrew Congregati(x) lthe
Synagogue) for the year ended 30 June 2023.
R•sponsibilltlos and basis of r•port
As Ihe trustees of the Synagogue you are responsible for the preparation of the financ181 State￿nts in accordan
wilh the roquirem6nls of the Charldes Act 2011 {the 2011 Act).

Draft Financlal Statements at 01 May 2024 at 16:33.'54 PRESTWICH
HEBREW CONGREGATION
I report in reswl of my examlnab'on of the Synagogue's flnanoal statements carried out under secllon 145 of the
2011 Act. In Carr￿ng out my exambnation I have followed all the applicable Dlrections given bythe Charitycommisslon
under section 14515llb> of the 2011 Act.
Independent exam5n¢rfs stat•ment
Since the Synagogue's gross income exceeded £250,C.Y) your examlner must be 8 member of a body Ilsled in secuon
145 ofthe 2011 Act. I confim Ihal l am qualified to undertake the examlnation because l am a member of the Instrtute
of Chartered Accountants In England and Wales, which is one of the listed bodies.
Your attention is dra￿Tr to the fact that the charity has prePa￿d financial ststements In accordance wlth Accounting
and ReportirKJ by Charities preparfng their accounts Sn aeeordance wllh the Flnancial Reporbng Stsndard applicable
In the UK and Republic tsf Iroland IFRS 102) In preference lo the Accounting and ReportSn9 by CharilÉes'. Statement
of Recommended Practice issued on 1 Aprfl 2005 whlch Is referred to In the extant regulations but has now b8en
wlthdrawn.
l understand Ihat thls has been done In order for financlal slètemenls to provlde a true and fair ￿eW in accordance
wtth Generalty Acwled Accounfjng Prath'ce effectivo for reporting perfods beglnnlng on or after 1 January 2015.
I have completed my examlnation. I confirni that no matters have come lo my attention In c￿nectiOn wilh the
examination giving me cause to believe that in any material respact..
accounting ra￿d8 were not kept in respect of Ihe Synagogue as requir8d by sectlon 130 of tha 2011 Act" or
the financial statements do not accord those records,. or
the flnancial statements do not comply with the applicable requlrements concemlng the fomi and content of
accounts sel out in the Charib'es (Accounts and Report5) R8gulalions 2008 other than any requlrement that the
accounts glve a true and far vlew which is not 8 rnatter consid8red as part of an Indèpendent examlnation.
I have no concems and have ceme acfOSS no other mallers in connection with the examination to whlch 8ttenfjon
should be drawn in this repcrt in order to enable a proper undgtstandlng of the financial stslemenls to b9 reached.
AJP Corporate Accountsnts Limlted
9 Brenton Busines5 Complex
Bond Streol
Bury
BL9 7BE
Daled:.........................
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2023
Unreitrict•d R06trlct•d
funds 12
Totsl Unr•stricted Restricted
Total
fund$ 12 12 momhs
nds 18
months
fund$ 18 18 months
m¢>nths
months
months

Draft Financlal Statgments at 01 May 2024 at 16..33:54 PRESTWICH
HEBREW CONGREGATION
2023
2023
2023
2022
2022
2022
In¢￿￿e frorn:
Donations and legacles
Other trading activities
25"? 874
78.928
68.661
321,535
78,928
349,078
94,534
67,717
20.000
418,795
114.534
Total Incomo
331,802
68,661
400.463
443.612
87,717
531,329
Charftable 8elivities
433.267
28,706
459,973
474,168
44,333
518.499
Nel gainsl{losses) on
Investments
39.114
39.114
{19.360)
{19,3601
Net Incomo1{expgndlturfj)
1101.4851
81,069
(20.396)
130,5S4)
24,024
{6.530)
Transfers bets¥een
funds
32.934
132,9341
20.947
{20.947)
N•t m0￿Ment In
lund$
(68,531)
48.135
(20,396)
19.6071
3,077
(6.530)
Reconelliatlon of fvnds:
Fund balances al 1 July 2022
386,897
383,580
770.477
396.504
380.503
777,007
Fund balanc•8 at 30 Jun
2023
318.￿8
431.715
750,081
386,897
383,580
770.477
The statement of financial activities indudes all galns and losses recognised In Ihe year. All Income and expendSlur9
denve frorn continuing activiues.

Draft Flnancial Statements at 01 May 2024 at 16:33.'64 PRESTWICH
HEBREW CONGREGATION
BALANCE SHEET
AS AT30JUNE2023
2023
2022
Notes
Fix•d as$g1s
Tangible assets
Investrnents
10
239,825
252,379
860.552
827,438
1.106,177
1,079,817
Current assets
Oebtors
12
19.318
27,701
Cash al bank and in h8nd
116.793
159.723
Crwlltors: amounts falling du9 withln
one year
136,111
187.424
13
117,507)
(22,064)
Nèl ¢UTrent assets
118,604
165.360
Total assets loss curr•nt liabllhl•s
Provi$lons for Ilabllities
1,224,781
1.245.177
14
(474,700)
1474,700)
Net assots
750.081
770,477
Income funds
Restrlcted funds
16
431,715
383.580
Unrestslcted funds
318.366
386,897
750,081
770,477
ISE N4rLK .aolL¥
The finan¢fal stslements were approved by the Trustees on ...........

Draft Flnancial Stat•m8nt$ at 01 May 2024 at 16:33".54 PRESTWICH
HEBREW CONGREGATION
Mr I Creek
Truste•
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Accountlng policles
ChaTIty Information
Pre8tsvith Hebrew Congregation 1$ an Incoiporated Charitable Organisaoon.
1.1 Rgportlng perfod
Whilst these finanaal statements cover a 12 month period. the Comparallve figurès o)ver 18 months because
Ihe financial year end w8s extend￿ by6 months to 30 June 2022. This means that thls yearfs figures and th¢)se
shown as ¢omp8raUves may not be entirety comparable.
12 Ac¢ountlng convgntlon
The accounts have beer7 prepared in accordance with the Synagogue's wveming document, the Charitles Act
2011 and 'A¢counling and Reportlng by Chadties.. Statement of Recommended Practi¢e applicabl8 lo charities
preparing Ihelr accounts in a(tordance wrth the Financial Reporting Standard applicablo in tha UK and Republic
of Ireland (FRS 102 effoctive. 1 January 2019). The Synagogue is a Public Benefit Entity as defined by FRS
102.
The finandal statements have departed from the Charities IAccounls and Reports) Regulallons 2[￿ only to
the extent required to provide 8 true and falr view. This departure has Involved followlng the Stalemonl of
Recommended Practice for charities appI￿n9 FRS 102 rather than the verslon of the Stalomenl of
Recommended Pracbce which is reftsred to in the RegUla￿onS but which has since been withdrawn.
The financial ststements are prepared in Sterling, which Is the functtonal currency of the Synagogue. Monotary
amounts In these financial statements are rounded to the nearest £.
The arxounts have been.preparod under the hislorfcal cost conventlon. modified lo indude certaln finanual
instruments at fair value. The principal accounting pollcles adopt8d are sel out below.
1.3 Golng eonc•r
At the Ilme of approvtng the financlal slatemenls. the trustee5 have a reasonable 6xpe¢tsllon Ihat 1he
Synagogue has adequate resources lo continue in operalional existence lor the foreseeable future. Thus the
trustees conunue to adopt the going concem basis of accounting In preparing the ffnancial stalemenls.
1.4 Charllable funds
UnreslActed funds are avallable fc¥ use 8t the discrelbn of the trustees Sn )lJtherance of their charitable
Ob￿CtiVes.
Restricted funds ara suLlect to specrfic condlllons by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financlal statements.
1.5 Income
Income is recognised when the Synagogue is legally enlltted lo it after any perfomiance condillons have been
mel, Ihe amounts can be measured reliably, and il is probable that income wlll be recelved.
Cash donatlons are recx)gnised on recdpt Olher donations are iecognised once the Synagogue has b8en
notified of the donation, unless perfomance conditions require deferral of the amount. Income tsx rocoverabl8
in re18tion lo donations re¢dved under Gift Ald or deeds of covenant is recognised at the 1Sme of the donation.

Draft Financlol Statements at 01 May 2024 al 16-33.54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Legacies are recognised on receiptorotherwise Kthe Synagogue has been notified of an Smpending distribuuon.
the aiiiuunt is known. and receTpI Is expected. If the amount is not known, the1og8cy Is Irealed as a contingent
asset.
Donatrons are shown as income Sn the Slalement of Financial Acttvities unless they relate lo the cost of capitsl
Items in which case Ihey are not shcvwn as Inc0Th￿, bul are offset agalnst the cost of that Item.
Accountlng policl
IContlnu•dl
1.6 Expendilurg
Expendllure is recognlsed once Ihere is alggal or constructive obllgalion to transfer ewnomlc benefit lo a third
paty, it is probable that a Iransf8r of economlc beneftis w511 be required in setljomenl. and ihe amount of the
obligation can be measured reliably.
Expenditure 1$ classlfied by acliwty- The costs of each aclwity are made up ofthe lofal of direct cos15 and shared
, inclLFding support costs involved in undertaklng each activity. Dlrect costs attributable to a single activity
8re allocated directly lo that activlty. Shared costs whlch contribute lo more than one acttvity and support co$ts
whlch are not attributsble lo a single ￿tiVity are apportioned betsveen those aclivilles on a basls ￿SiStent with
the use of resources. Central staff costs are allocated on the basis of lime spen( and depreoiallon Charges are
allocated on the portion of the asset's use.
1.7 Tanglble Ilxed assets
Tangible fixed assets are initially measured al cost and subsequenlly measured at cost or valuation. net of
depreciation and any impalimenl1055es.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over Ihoir
useful fives on thè fdlowing bases..
Freehold land aid bulldings
Plant and equipment
in equal InstaIn￿nts over 50 years
20% p.a. on book value
Fbxiures and fitttngs
In equal instalments over 7 10 10 yèars
The gain or loss arislng on lh8 dlsposal of an asset is datomined as the dlfference belween the sale proceeds
and the carrwng valu& of the asset. and Is recognlsed in the statement of financl81 activllies.
1.8 Fl¥¢d asset Inv•stments
Fixed asset investrnenls are initially measured at transactloft price exdudino transaction costs and are
subsequenly measurad at falr value at 8ach reporting dale. Changes In fair value are recognlsed in net
incomel(expenditure) for the year. Transaction ¢osls are expensed as incurred.
1.9 Impalrment of fixed assetB
At each reporting end dats. the Synago9uo réviews the canylng gmounts of Its tangible assets to determine
whether there is any Indication that those assets have suffered an Impainnenl Ioss. If any such indicatlon exists.
the recoverable amount of the asset is esllmaled in order lo detemilne the exlenl of the Impaimienl loss Ilf any).
1.10 Cash and cash ￿u1valents
Cash and cash equlvalents include (2sh In hand. deposlts held al call with banks. other short-term liquid
Investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wlthin borrowings In current Ilabiliues.
1.11 Financial instrumgnts
Tha S￿a9(>Ju8 has elected lo apply the provlslons of SecJon 11 'Basle Financial Instruments. and SeGllon 12
'Other Financlal Instruments Issues. of FRS 102 to all of its financoal instruments.
Flnancial instruments are recognlsed In the Synagogue's balance sheol when the Synagogue becomes paty
lo the contractual provisions of the instrument.

Draft Financial Statements at 01 May 2024 at 16..33:54 PRESTWICH
HEBREW CONGREGATION
Finaneial 8ssets and liabllllr8s are offset, with the n&tamounls presentsd in the financral ststements, when thère
Is a legally enforceable right lo set off the recognlseil amounts and there is an inlenllon to Sett￿ on a net basis
or to realise the asset ar)d settle the liabli ity simultan￿UsIy.

Draft Financial Statements at 01 May 2024 at 16-.33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
A¢countlng polkles
IContinu•dl
Basic financial assgts
Basic finanaal assets, whth include debtOTS and cash and bank balan¢es. ar¢ initrdlly measurod at tran$adr
prlce Including transaction costs and are subsequently carried al all￿rtiSed cost using the effective int8resl
m8thod unless the arrangement conslitules a finanang Iransaction, where the Iran5actiOn 15 rneasured at the
present value of the future recelpts discounted al a market rale of interest. Financial assets cla55ified a3
recelvable within one year are not ar￿)r￿SeLl.
Basic Ilnanclal Ilablllfles
Basic financi81 1iablll￿es, Indu(ilng credltors and bank loans are initially reccKJnised at transa￿On price unless
the affangementconstitutes a fin8nclno tr8nsadon. where the debt instrument is ￿2s￿red at the presentvalue
of thè future payments discounted 81 a market rate of Interest. Finanual liabilities dassrfied as payable with
one year 8re not amortlsèd.
Debt instruments are subsequently wrled al amortlsed cost, usln9 the effective interest rats methc¥J.
Trade uedllors are obllgatlons to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities If p8yment is due within one year
or less. If not, they are presented as non-current Ilabillles. Trade creditors are recognised initially at trans8ctic
prfce and subsaquendy mèasured al amortised cost using th& effeclve Interest method.
Derncognltlon of flnan¢lal Ilathlities
Financial liabilities are (Jerecognlsed then th8 Synagogue's contractual obligalions expire or are discharged or
cancelled.
1.12 Provlslong
Prowsions are recognised when the Synagogue has a legal or constructive present obllgatlon as a result of a
past event, it is probable that the Synagogue will be requlred lo setu8 that obligation and a reliable esthmats c8n
be mad8 of the amounl of the obligatlon.
The amount recognised as a provision is the best esttmate of the consideration required to setue the present
obllgalion at the reporting end dale. taking into account the ￿SkS and uncertainties surroundlng the obligation.
Where the effect of the time v81ue of money is malerial. Ihe amount expected to be requlred to setue the
obligation Ss fecognlse(l al present value. When 8 provision 1$ measured at present value. the unwindlng of the
dlscounl is recognised as a finance 0051 in nel incomellexpendilufel in the period in which it arises.
1.13 Employ•• benefits
The cost of any unused hollday entiUem8nt is reco9nised in the pedod In whlch the employee's seNlces 8re
received.
Temination benefits ar8 rwniS￿I immediately as an expense whgn Ihg Synagogue is demonstrably
cc*nmitted lo tefmlnate the employment of an emplo￿ or lo provide t8miination benefits.
1.14 Rgllrèmgnt bfjnoflts
Payments to defined contrlbution r&tir8ment benèfit schemes are charged as an expense as they fall due.

Draft Financial Statgm•nts at 01 May 2024 at 16:33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Critical ac¢ountlng èstlmates and Judgements
In the appliGation ol the Synagogue's accounllng pollcies. the trusteès are required to make ludgements.
eslimales and assumptions about the carrylng amount of assets aThJ liabilities that are not readily apparent from
other sources. The estimates and asswiated 8ssumptlons are based on histodcal exp￿enCe and other factors
that are consld818d to be relevant. Aciual results may dlffer from the88 esJmates.
The estimates and underfwng assurnplions are revi8wed on an ongoing basis. RevSsions to accounting
eslimales are recognised in the period in which the estimate is revis8d wh8re th8 revision affects onty that
perlod. or in the period of the revision arn1 fLrture periods where Ihe revision affects both current and fvlwe
periods.
Crltlcal Judgoments
Dgpreolatlon of fixqd assets
Flxed assets are stsled al cost less 8c£umulated depTerAation. The rates of deprecAalion are astimaled in order
to reflect the rale at whlch Ihe economic benefit of the assets is used up. The carrying value of fixed ass8ts 81
the balance sheet dale may not represent Ihelr open market value.
Provision for long term burial costs
The synagogue has an obllgation lo meet the burial costs of il's Burial Board members as they f811 due. The
accounts contain a provision for Ihese ts)sts based on a five yeady report from an actuary (see note 18}. The
real costs nay lum out to be dffferent from those calculated by the actuary.
Donations
Total
Total
fund8 12
fund8 12
month8 months
2023
2022
12 months 18 montP
Membership fees
Gift Aid lax refunds
Other donations
159.499
56.655
36.720
68.661
228.160
56,655
36.720
331,451
43,697
41,647
68,661
321,535
For the 18 months errf1￿ 30 June 2022
349,078
67.717
416.795
Restrfcted funds relate lo the bu￿87 board.
Othw trading a¢tiviti¢s
12 months
18 months
Unrestri¢ted R•stri¢t•d
Total
Total
10-

Draft Financial Statements at 01 May 2024 at 16:33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
funds
funds
2023
2022
Funclion suite income
250 Club
Burial Board income
Other income
87.513
(4801
67,513
{4801
66,345
7.648
20,0(KJ
20,S41
11,895
11.895
78,928
78,928
114,534
For thè 1B month8 énd8d 30
June 2022
94,534
20,000
114,534
Expendilure on ¢harltrbl• a¢tMtI•$
12 months
2023
18 months
2022
Dirèct costs
Stsff costs
213.351
247,370
Depreclalon and Impalm)ent
19.761
36.157
Affiliallon fees andlgvies
1.797
3.637
Festival expenses arHJ kiddusim
54,247
48,024
Presentations and seforim
1,046
Telephone
8.963
11,404
Offlce costs
7,561
11,998
Sundry expenses
5.740
6,741
H8aL light and water
37.913
32.726
Repairs and maintenan
41,378
10.313
Insurance and counal tsx
10,760
16,646
Cleanlng and laundry
7.167
8.586
Securfty costs
23.378
26,531
Bod debts
5,000

Draft Financial Statgmonts at 01 May 2024 at 16:33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Bank charge5 and interest
3,089
7.987
Burial board CAJsts
459.973
518,499
Analyyis by fund
Unreslricled funds
433.267
474,166
Restrlcted funds
26.7C6
459.973
518,499
Trust9•8
None of th& tnjstees lor any persons connected with them) I￿￿Ved any remuneration or benefits from the
Synagogue dudng the year.
Employ•es
The average monthty number of employees during thè year was:
2023
Number
2022
Numbor
11
13
12 months
18 rnont
Employment costs
2023
2022
Wages and salaries
SocS8l security costs
200.795
7,823
234.488
8.922
Other penslon costs
213,351
247.370
There were no employees whose annu81 remuneration was more than £60.000.
Gain# and los￿￿ on investmènts
Restrictod
fiFnd5
R•stricted
2023
2022
.12-

Draft Flnanclal Stalements at 01 May 2024 at 16.'33:$4
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Galnsl(losses) a.',31ng on:
Revaluation of investments
39.114
119,3601
Fixgd assèt invostments
Unlisted
Investments
Cost or valuation
Al 1 July 2022
Valuation changes
827,438
868,552
AI 30 June 2023
Carrylng amount
At 30 June 2023
At 30 June 2022
827,438
10 Tanglblo fix•d a8$8ts
Fr••hold •nd Pl•nt •nd
bulldln
•qulpm•nt
Flxtures
and tlllkng8
Total
Cost
At 1 July 2022
148.063
84,798
593.191
826.052
Additions
4.135
2,872
7.C07
148,063
88,933
596,063
833.059
AI 30 June 2023
Dopre¢latlon and Impairment
At 1 July 2022
15.804
71.484
486.385
573,673
Depreclauon charged in th6
2,961
13,316
19.761
At 30 June 2023
18.765
74.968
499,701
593,434
Carrylng amount
At 30 June 2023
13.965
13,315
At 30 June 2022
132.258
106,806
252,379
13-

Draft Flnanclal Statements at 01 May 2024 ¥t 16:33."54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Frt"hokl18nd and bulldings shown above are legally by the truste88 of the pre 7 September 2016 Trkn-.
and not by the CIO that now operates the Synagogue. Despite legal ownership lylro outside the CIO. the land
and buildings are recognised as an asset in these accounts because the original trustees hold the land and
buildings in trust for the benefit of the Synagogue and because the CIO benefits from its use of the buildings
and h8s tsken on the responsibllitios of ownership.
11 FSnanclal Instruments
2023
2022
Carrylng amount of financial 8¥sgts
Instruments measured al fair value Ihrough profil or loss
886,552
827,438
12 Dobtors
2023
2022
Amounts falling due within on• year:
Trade debtcrfs
Other debtors
3,841
18.518
11,853
Prepayments and accwed in¢omo
2,135
5,342
19,318
27.701
13 Creditors: amounts falling due wlthin on• y•ar
2023
2022
Not•s
Other tsxation and sc¢lal sgcurfty
Deferred incon
1.706
8.551
1,732
14,672
15
Tr8de creditors
7,156
4,473
other creditors
1.211
310
Accnjals
883
877
17.507
22,064
14 Provlslons for Ilabllltles
2023
2022
474,700
474.700
14-

Draft Financial Statemonts at 01 May 2024 at 16:33'.54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Movements on provi$lon$:
Al 1 July 2022 and 30 June 2023
474,700
Provlslons relats to future long t8rm burial ￿$ts based cn a f￿e yearly actuadal revlew. The lasl such revthv
was as at 31 Dècembef 2020.
15 Dgferred In¢om8
2023
2022
ArlsSng from Income not yel included in the
Statement of Flnanci81 ActlvlUe5
6,551
14.872
Deferred income represents function suite deposits for events held after thg balance sheet date and appears
under the followlng headings in th8 balance Sheet.
2023
2022
Deferred inwme is indude(I within..
Current liabllllles
6,551
14.672
Movements in the year:
Deferred Income al 1 July 2022
Released from prevlous pertods
Resources defer￿d in the year
14.672
(14,6721
6.551
122,455
1115.558)
7,775
6.551
14,672
Deferred Irthma at 30 June 2023
16 Ro$trlGtgd funds
The restricted fvnds of the charlty c¢)mp￿se the unexpended balance8 of donatlons and grants held on tnjst
sublect to specific condltlons by dono￿ as to how they may be u88d.
At 1 July 2022
Incoming Resourc
rgsourGoS
•xpènded
Transfw*
Galns and
los$e$
At 30 June
2023
15-

Draft Finan¢lal Statomgnts at 01 May 2024 at 18:33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
383,580
68,661
126.706}
132.9341
39,114
431.715
Previous 18
months,.
At 1 July 2021
Incomlng
r•8ourc•s
R9sourco
expgnded
Transf•r8
Gains and
108ses
At 30 Junè
2022
380,503
87.717
{44,333)
(20.9471
(19.3eo)
383,580
17 Unr88trict•d funds
The uniestrfcted funds of the charity comprise the unexpended balances of donauons and gran15 which are
not subject to specffic conditK)ns by donors and grantors 8$ to how they may be used. These Include
designaieAI funds whth have been set aslde out of unrestricted funds by the trustees for spKific purposes.
At 1 July 2022
Incorning
Re8ource8
TranBfor•
At 30 Juno
resources
expended
2023
General fijnds
386.897
331,802
1433.267)
32,934
318,386
Prevlous 18 months:
At 1 July 2021
In¢omlng ResourcOB
rgsourc•s
expgndgd
Transfvrs
At 30 June
2022
General funds
396,504
443.612
(474,1e6}
20,947
386,897
18 Analysis of not assatg botwoen fund$
Unr•$trlct•d R88tricted
fund$
fund$
Total
Total
2023
2023
2023
2022
Fund balance$ at 30 June 2023 are reprgsented
by=
Tanglble assets
239.625
239.625
252,379
Investments
866.552
866,552
827.438
Cu￿ent assetsl(liabS1ities)
78.741
39,863
118,604
165.360
Promsions
1474.700) (474,7c(JI {474,7¢XJI

Draft Flnanclal Statsments at 01 May 2024 at 16:33:54
PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
318.38C
431,715
750.081
770,477
19 Rglated party transactions
Thero were no dlsclosable related party Iransa¢lion5 durirbg the year (2022- none).
20 Analysls of chang0¥ in not fvnd
The Synagogue had no malerlal debt durfng the year.
17-