Charity registration number 1169075 {England and Wal•s)
PRESTWICH HEBREW CONGREGATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

PRESTWICH HEBREW CONGREGATION
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8tse8
Mr I Creek
DrA Schogger
Mr P Davi8S
Mr D Mintz
Mr R Elton
Charity number (England and Wales)
1169075
Independent examiner
AJP Corpt)rate Accountants Limtted
9 Brenton Buslness Complex
Bond Street
Bury
BL9 7BE

PRESTWICH HEBREW CONGREGATION
CONTENTS
Page
Trustses, report
Independent examine¢s r8POrt
Statement of financial activities
Balance sheet
Notes to the financial statements
6-15

PRESTWICH HEBREW CONGREGATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The trustees pr8senl their annual report and financial statements for the year ended 30 June 2024.
The finan(aal statements have been prepared in accordance with the accounting policies set out in rtote 1 to the
financial statements and comply with the Synagogue's goveming document, the Charities Act 2011 and "Accounting
and Reporting by Charities: Statemenl of Recommended Practi￿ 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
The Prestwich Hebrew Congregation (the Synagogue) exists to promote and further the pradice, knowledge.
obserrfance and understanding of Orthodox Judaism in Prestsyich, Salford and other parts of North Manchester and
elsewhere and to advance the religious education of the community by such means as the Trustees see fit including
by providing a place of worship, religious services and social ac*ivities.
There has been no change in these objectives and actNities during the year.
The main actiiryties of the Synagogue include dally religious services. facilities for the 501emni58tion of marriages,
bamiitzvah senilces. leaming, cultural and social events.
Pubhc benefit
The trustees have paid due regard to guidance Issued by the Charity Commission in deciding what activities the
Synagogue should undertake.
Achievements and perforniance
Significant 8ctivitie$ and aChIeven￿nIS against otyedlves
During the period the Synagogue finances ceased to be affe¢ted by the impact of COVID-19. Broadly speaking. the
Income and expenditure was similar to the year ended 31 Dec8mb8r 2019, the last fvll year before the COVID-19
epidemic.
Th8 Synagogue's activities continue to rely on donations from the Burial Board.
Financial revlew
The Synagogue's total net assets, including restricted funds rose from £750,081 as at 30 June 2023 to £779.635 as
at 30 June 2024. Restrrcted funds represented the Burial Board and amounted to £485,308 as at 30 June
2024.Unrestricted reserves at the Balance Sheet date are required to finance the Synagogue's fixed assets and day
to day working capital.
Pnnupai funding sources
The Synagogue's principal source of funds is from members contributions, Gift Aid tax refunds, function suite
bookings and other donations.
Major risks
The trustees have assessed the major risks to which the Synagogue is 8xposed, and are satisfied that systems are
in place to mitigate exposure to the major risks.
Structure. govornance and management
Prlor to 7 September 2018 the Synagogue was constituted as a charitable trust, but from that date onwards the
Synagogue was reconstituted a8 a Charitabl8 Incorporated Organisation (CIO) registered with the Charfty
Commission.
Th8 name of the ¢harity is P￿$tWiCh Hebrew Congregallon whl¢h is also known as 'The Shrubberies,, Registered
chariiy No. 1169075. The princlpal address is Bury New Road, Prestwi¢h, Manchester M25 9WN.

PRESTWICH HEBREW CONGREGATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
The trustees who seNed during the year and up to the date of signature of the financial statements were."
Mr I Creek
DrA Schogger
Mr P Davies
Mr D Minlz
Mr R Elton
Rec￿ltmant and appointment of trust88S
Trustees are eleded to office by the Synagogue members at the Annual General Meeting. The nonnal term of offic*
is 3 years but truslees can offer themselves for re-election for longer periods.
The trustees, report was approved by the Board of Trustees.
Mr D Mlntz
29 May 2025

PRESTWICH HEBREW CONGREGATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PRESTWICH HEBREW CONGREGATION
I report to the tNstees on my examination of the financial statements of PreS￿Ich Hebrew Congregation {the
Synagogue) for the year ended 30 June 2024.
Responsibilities and basis of report
As the trustees of the Synagogue you are responsible for the preparation of the ffinancial statements in accordanc8
with the requirements of the Charities Act 2011.
I report in respect of my examination of the Synagogue's financial sL*ements Carried out under seGlion 145 of the
Charitie5 Act 2011. In carying out my examination I havo followed the Directions given by the Charity Commission
under section 145{5)(b) of the Charities Act 2011.
Independent examlnerfs statsment
Since the Synagogue's gross income exceeded £250,000, th8 independent examiner must b8 a member of a body
listed in seclion 145 of the Charities Act 2011. 1 Confirm that l am qualified to undertake the examination because I
am a member of the Institute of Chartered A¢￿untants in England and Wales. whlch Is one of the Ilsted bodles.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordanc8 With the
relevant version of the Statement of Recommended Pradice applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable In the UK and Republlc of Ireland (FRS
102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1
April 2005 which is referred to in the extsnt regulations but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a true and fair view in accordan￿ with UK Generalty
Accepted Accounting Practice.
I have completed my examination. I confirm that no rnatters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Synagogue as required by section 130 of the Charities Act
2011.
the financial statements do not accord wtth those records" or
the finaniaal statements do not comply with the applicable requirements conceming the fomi and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial ststements give a true and fair view, which is not a matter considered as part of
an independent 8xamination.
I have no ¢t)ncerns 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 financial statements to be reached.
AJP Corporate A¢￿un￿nts Llmlted
9 Brenton Business Complex
Bond Street
Bury
BL9 7BE
29 May 2025

PRESTWICH HEBREW CONGREGATION
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted Re$trf¢ted
funds
funds
2024
2024
Total Unrestricted Rostrlcted
funds
funds
2023
2023
Total
2024
2023
Note8
Income from:
Donations and legacies
Other trading activities
277,581
69,882
51,406
328,987
69,882
252,874
78,928
68.681
321,535
78,928
T¢)tsl Income
347.463
51.406
398.869
331,802
68,661
400,463
Expendlture on:
Charitable activities
432,518
33.408
465,926
433.267
26,706
459.973
Total expenditure
432.518
33,408
465,926
433,267
26.706
459,973
Net gainsl{losses) on
investments
96,611
96.611
39.114
39.114
Net incomel(expenditure)
(85,055)
114,609
29.554
{101,465)
81.069
(20,396)
Transfers between
funds
61.016
(61,016)
32,934
{32.934)
Net movement in
funds
(24,039)
53,593
29,554
(68,531)
48,135
(20,396)
Reconciliation of funds:
Fund balances at 1 July 2023
318.366
431,715
750.081
386,897
383,580
770.477
Fund balances at 30 Juno
2024
294.327
485.308
779,635
318.386
431,715
750.081
The statement of financial activities indudes all gains and losses re¢ognised in th8 year. All incomè and expenditure
derive from continuing actlvlties.

PRESTWICH HEBREW CONGREGATION
BALANCE SHEET
AS AT 30 JUNE 2024
2024
2023
Notes
Fixed a88ets
Tangible assets
Investments
10
260,487
913,163
239.625
866.552
1.173,650
1,106,177
Current assets
Debtors
Cash at bank and In hand
12
20,067
80,588
19,318
116.793
100.653
136.111
Creditors: amounts falling due within
one year
13
(19,988)
(17.50n
Net current assets
80,685
118.604
Total assets less current Ilabilities
1.254,335
1.224.781
Provisions for Ilabllltles
14
(474.700)
(474,700)
Net assets
779,635
750,081
Income funds
Restricted funds
Unrestricted funds
17
485,308
294,327
431,715
318.366
779.635
750,081
The finandal statements were approved by the Trustees on 29 May 2025
Mr D Mintz
Trustee

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Charfty information
Preslwich Hebrew Congregation is an Incorporated Charitable Organisation.
1.1 Accounting Convention
The accounts have been prepared in accordan￿ with the Synagogue's governing document. the Charities Act
2011 and "Accounting and Reporting by Charities.. SLqtemenl of Recommended Practice applicable to
charities preparing their accounts in accordance with the Finanrial Reporting Stsndard applicable rn the UK
and Republic of Irèland (FRS 102 effective 1 January 2019). The Synagogue is a Public Benèfft Entity as
defined by FRS 102.
The financial statements have departed from the Charities {Accounts and Reports) Regulations 2008 only to
the extenl required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is r8f8rr8d to in the Regulations but which has slnce been withdrawn.
The finan¢lal statements a￿ prepared in sterling, which is the functional currency of the Synagogue. Monetary
amounts in these financial statements are rounded to the nearest £.
Th8 a¢count$ have been prepared under the hlstorlcal ￿$t ￿nventiOn, modified to include certain financial
instruments at fair value. The prlnclpal accounting policies adopted are set out below.
1.2 Golng ¢oncern
At the time of approving the financial statements, Ihe trustees have a reasonable expectation that the
Synagogue has adequate resources lo continue in operational existen￿ for the foreseeable future. Thus th8
trustees continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted fvnds are available for use at the discretion of the trustees in furtheranc8 of their charitable
objectives.
Restricted funds are Subject to specrfic conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1A Income
Income is recognised when the Synagogue is legally entided to it after any perfomiance conditions have been
met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised once the Synagogue has been
r￿tifIed of the donation. unless perf0rrnan￿ conditions require deferral of the amount. Income tax recoverable
in relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the d¢)nation.
Legacies a￿ reGognised on rec8lPt or Otherwise rf the Synagogue has been nolifted of an Impending
distribution, th8 amount is known, and receipt is expected. If the amount Is not known, the legacy is treated as
a contingent asset.
tk)nations are shown as income in the Statèment of Financial Activities un18SS they relate to the cost of capital
items in which case they are not shown as ino)me, but are offset agalnst the cost of that item.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
A¢¢ounting pollcles
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or ￿nstrUctive ot4igation to transfer economic benefit to
third paty. it is probable that a transfer of economiG benefit5 wiu be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the totsl of dired costs and
shared costs. including support costs involved in undertaking eaGh activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one adivty and
support CQ5ts which are not attributable to a single adivity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of tirne spent. and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measur•d at Cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation 1$ re￿gnISed so as to wrile off the cost or valuation of assets less their residual values over their
useful lives on the followlng bases..
Fr88hold land and buildings
Plant and equipment
Flxtures and ffttings
in equal Instalments over 50 years
200A p.a. on book value
in equal instalments over 7 to 10 years
The gain or loss arising on the dlsposal of an asset is determined as the differen￿ beiwe8n the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial adivities.
1.7 Flxed asset investments
Fixed asset investments are initialty measured at transaction price excluding transaction costs, and are
subsequentty measured at fair value at each reporting date. Changes in fair value are rec￿gniSed In net
incomel(expendiiure) for the year. Transaction costs are expensed as incurred.
1 ￿ Impalmient of ftxed assets
At each reporting end date, the Synagogue reviews the ￿rying amounts of lis tangible assets to determine
whether there is any indication that those assels have suffered an impainnent loss. If any suth indication
exists. the recoverable amount of the a55et is estimated in order to determine the extent of the impairment
loss (rf any).
1.9 Cash and cash equivalents
Cash and cash equivalents inGlude cash in hand. deposits held at call viith banks. other short-tenn liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Finaneial instruments
The Synagogue ha5 elected to apFly the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Finan(aal Instruments15sues' of FRS 102 to all of its financial instruments.
Financial instruments a￿ recognised in the Synagogue's balance sheet when the Synagogue becomes paty
to the contractual provisions of the in5trurnenL
Finanaal assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to ￿a￿se the asset and settle the liability Simultaneously.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED)
FOR THE YEAR ENDED 30 JUNE 2024
A¢¢ounting policies
{Continued)
Baslc flnanclal assets
Basi¢ finan¢ial assets. which include debtors and cash and bank balan￿s. are initially measured at
transaction price induding transaclion costs and are subsequently carried at amortised cost using the effective
interest method unless th8 arrangement constitutes a financing transaction, where the transadion is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
dassffied as receivable wlthln one year are not amortised.
Bask finan¢ial liabililies
Basic financial liabilities. in¢luding creditors and bank loans are Inltlally re￿gnised at transadion price unless
the arrangement constiiutes a llnanclng transadion, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest Financial liabilities dassrfied as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or seNices that hav8 b88n acquired in the ordinary course of
operations from suppliers. Amounts payable are claSsif￿d as current liabilities rf payment Is due wlthln one
y8ar or less. If not, they a￿ presented as non-current liabiliti'es. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognhlon of financial liabilities
Financial liabilities are derecognised when the Synagogue's contradual obllgations expire or are discharged
or cancelled.
1.11 Provlslons
Provisions are recognis8d when the Synagogue has a legal or constructive present obllgation as a result of a
past even( it is probable that the Synagogue will be requlred to settle that obligation and a reliable estimate
can be made of the amount of the obligation.
The amount recognised as a provision is th8 b8St 8Stimate of the consideration required to settle the present
obligation at th8 re￿rtIng end date, taking into account the risks and uncertalnlles surrounding the obligation.
)M)e￿ the effect of the time value of money Is materlal, the amount expected to be required to settle the
ot4igation Is recognlsed at present value. When a provision is measured at present valu8, the unwinding of
the discount is recognised as a finance Cost in net incomel(expenditure) in th8 period in which it arises.
1.12 Employèè benefft8
The cost of any unused hollday enlltlement is recognised in the period in which the employee's serVic￿S ar8
recelved.
Temination b8n8ffts are recognised immediately as an expense wh8n the Synagogue Is demonstratly
committéd to teminate the employment of an employee or to provlde termination beneffts.
1.13 Retirement benoflts
Payments to defined ￿ntribUtIOn retir8m8nt b8nefft s¢hemes are charged as an expense as they fall due.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
cr111￿1 accounting estimates and Judgements
In the application of the Synagogue's accounting policies, the trustees are required to make judgements,
estlmates and assumptions about the carrying amount of assets and liabilit18s that ar8 not readily apparent
from other sources. The estimates and asscKlated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estlmates,
The estimates and underlying assumptions are r8viewed on an ongoing basis. Revision5 to accounting
estimates are recognlsed In the period in which the estimate is revised where the revision aff8cts only that
period, or in the period of the revision and futu￿ periods where the revlslon affeds both current and future
P8riods.
Ciitical Judgements
Depreciation of fixed assets
Fixed assets are stated at Cost less accumulated depreciation. The rates of depreciation are 8Stimated in
¢yder to reflect the rate at which the e¢onomlc benefit of the assets is used up. The carrying value of fixed
assets at the balan￿ sheet date may not represent trb8ir open market value.
Provlslon for long tsmi burial costs
The synagogue has an obligation to meet the burlal costs of if$ Burial Board members as they fall due. The
accounts contain a provision for thes8 Costs based on a five yearly report from an actuary (see note 16). The
real costs may tum out to b8 different from those calculated by the actuary.
Donatlons
Unre$trlctsd Restrlcted
funds
funds
Total
2024
Total
2023
Membership fees
GiftAid tax refunds
Other donations
172,543
34.854
70.184
51,406
223,949
228,160
56,655
36.720
70.184
277.581
51.406
328,987
321,535
For the year ended 30 June 2023
252.874
68.681
321,535
Restricted fvnds relate to the burial board.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Other trading activities
2024
2023
Fundion suite income
250 Club
Olher income
51,458
4,011
14,413
67,513
(480)
11,895
69,882
78,928
Expendithre on charitable activities
2024
2023
Direct costs
Staff costs
Depreciation and irnpaimient
Affiliation fees and levies
Festival expenses and kiddusim
Presentstions and seforim
Telephone
Office costs
Sundry expenses
Heat, fight and water
Rèpairs and maintenance
Insurance and council tax
Cleaning and laundry
Security costs
Bad debts
Bank charges and interest
Burial board costs
208.493
20,987
995
77,440
1,496
7,224
10,936
6,379
52,117
8.302
5.563
6,764
27.054
(5.000)
3,768
33,408
213,351
19,761
1,797
54,247
8.963
7,561
5,740
37,913
41,378
10,760
7,167
23.376
3,(￿9
26.706
465,926
459.973
Anatysis by fund
Unrestricted funds
Restricted funds
432,518
33.408
433,267
26,706
465,926
459,973
Trustees
None of the twslees (or any persons ￿nnected with th8m) received any remuneratlon or ben8frts from the
Synagogue during the year.
10-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Employees
The average monthly number of employees durlng the year was,.
2024
Number
2023
Number
11
13
Employmont costs
2024
2023
Wages and salarles
Social security costs
Other pension Gosts
194,275
7,249
6,969
200,795
7,623
4,933
208,493
213,351
There were no employees whose annual remuneration was more than £60,000.
Galn$ and losse8 on investments
Restrlcted Restricted
funds
funds
2024
2023
Gainsl(losses) arislng on:
Revaluation of investments
98,611
39.114
11

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Fixed asset investments
Unlisled
Inveslments
Cost or valualion
At 1 July 2023 & 30 June 2024
866.552
Carrying amount
At 30 June 2024
866,552
At 30 June 2023
866.552
10 Tangible fixed assets
Fre•hold land
and bulldlngs
Plant and Flxtur•$ and
equlpmont
Ilttlng8
Cost
At 1 Juty 2023
Additsons
148,063
88,933
2,016
596,063
39,833
833,059
41,849
At 30 June 2024
148.063
90,949
635,896
874,908
Depreciatlon and Impainnont
At 1 July 2023
Depreciation charged in the year
18,785
2,961
74.968
3,195
499,701
14,831
593,434
20,987
At 30 June 2024
21.726
78,163
514,532
614,421
Carrylng amount
At 30 Jun& 2024
126,337
12,786
121,364
260.487
At 30 June 2023
129,298
13,965
96,362
239,625
Freehold land and buildings shown above are legally owned by the truslees of the pre 7 September 2016
Twst and not by the CIO that now operates the Synagogue. Desplte legal ownership lying 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 ils use of the
buildings and has taken on the responsibilities of ownership.
11 Flnanclal In¥trumants
2024
2023
Carrying amount of flnancial assets
Instruments measured at fair value through profit or loss
913,183
866.552
12-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
12 Debtors
2024
2023
Amounts falling due withln one year:
Trade debtors
Other debtors
Prepayments and accrued In￿Me
1,972
12,277
5,818
5,330
11.853
2,135
20,067
19,318
13 Credltor6: amounts falling due wlthln one year
2024
2023
Notes
other taxatron and social security
Deferred income
Trad8 creditors
Other credttors
Ac(xuals
1,637
5,796
7,414
2.121
3.000
1.706
6.551
7,156
1,211
883
16
19.968
17,507
14 Provislons for liabllltie8
2024
2023
474,700
474.700
Mov8ments on provisions:
At 1 July 2023 and 30 June 2024
474,700
Provisions relate to future long temi burial costs based on a fve yearfy aduarial review. The last such review
was as al 31 December 2020.
15 Deforred income
2024
2023
Arising from income not yet included In the
Statement of Financial Activities
5.796
6.551
Deferred income represents
function suite deposits for events held after the balance sheet date and appears under th8 following headings
In the balance sheet.
13-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
15 Deferrnd income
(Continuedl
2024
2023
Deferred income is induded within..
Current liabilities
5,796
6,551
Movements in the year.
Deferr8d income at 1 July 2023
Released from previous perrods
Resources defe￿ed in the year
6,551
{6,651)
5,796
14,872
(14,672)
8,551
Deferred income at 30 June 2024
5,796
8,551
16 Redrement benefit schemes
2024
Defined ¢ontrlbution schemes
2023
Charge to profit or108s in respect of defined contribution schemes
6,969
4,933
The Synagogue operates a defined contribution pension scheme for all qualifying employees. The assets of
the scheme are held separately from those of the Synagogue in an independently administered fund.
17 Restrfcted funds
The restricted funds of the chartty comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 July 2023
Incoming
sources
Resources
oxpended
Transfers
Gains and At 30 June
losse
2024
431,715
51.4r
(33.408)
(61.016)
96,811
485,308
Prevlou8 yoar: At 1 July 2022
In¢oming Resources
rnsour¢es
expended
Transfors
Galns and
losse8
At 30 Juné
2023
383,580
68,661
(26.706)
(32,934)
39,114
431,715
-14-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
18 Unrestrfcted funds
Th8 un￿striCted funds of the charrty comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donoTS and grantors a5 to how they may be used. These include
designated funds which have been Set aside out of unrestricted funds by the Irustees for specific purposes.
At 1 July 2023
Incomlng Resources
resources
expended
Tran8fer8
At 30 June
2024
General funds
318.368
347,463
(432,518)
81,016
294,327
Prevlous year:
At 1 Juty 2022
Incoming
rnsources
Resoureès
expended
Transfers
At 30 June
2023
General funds
386.897
331,802
(433,267)
32,934
318,366
19 Analysis of net assets between funds
Unrnstrictsd Restrl¢ted
funds
fund$
Totsl
Total
2024
2024
2024
2023
Fund balances at 30 June 2024 are
represented by..
Tangible assets
Investments
Current assetsl(liabiliti8s)
Provisions
260.487
260,487
239,625
913,163
913,163
866,552
46,845
80,685
118,604
(474,700) (474,700) (474,700)
33,840
294,327
485,308
779,835
750.081
20 Relatsd paty tran8actlon8
There wer8 no disclosable related party transactlons during the year (2023- none).
21 Analysls of ¢hange¥ in net furbds
The Synagogue had no material debt during the year.
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