Charity registration number 1169075 (England and Wales)
PRESTWICH HEBREW CONGREGATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

PRESTWICH HEBREW CONGREGATION
LEGAL AND ADMINISTRATIVE INFORMATION
Executtvg
Mr I Creek
DrA Schogg8r
Mr P Davies
Mr D Minlz
Mr R Elton
Mr S Bacall
Charity number (England and Wales)
1169075
Independent oxaminer
AJP Corporate Accountants Limited
9 Brenton Busine55 Complex
Bond Street
Bury
BL9 7BE

PRESTWICH HEBREW CONGREGATION
CONTENTS
Page
Executs'ves, report
Independent examiners report
Statement of financial activities
Balance sheet
Notes to the finandal statements
6-15

PRESTWICH HEBREW CONGREGATION
EXECUTIVES. REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The Executive presents its annual report and financial ststements for the year ended 30 June 2025.
The financial statements have be8n prePa￿d in accordance with the aC￿Unting policies set oirt in note 1 to the
financial statements and comply with the Synagogue's goveming dO￿rnent, the Charitles Act 2011 and "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charfties preparing their 8ccounts in
a¢¢ordano with the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102)"
(effective 1 January 2019).
Obje¢tives and actlviti88
The Prestwich Hebrew Congregation (the Synagogue) exists to promote and further the practic8, knowledge,
obseNance and understanding of Orthodox Judaism in Prestwich. Salford and other parts of North Manchester and
elsewhere and to advance the religious education of the community by such means as the Tw8tees see fft includlng
by providing a place of worshlp, religious servic8s and social a￿1VItIes.
There has been rK) change in these objectives and activities dufing the year.
The main activrties of the Synagogue include daily religious service8, facilities for the sojemnisation of marriages.
bamittzvah servl¢es, learning, cultural and social events.
Public benerrt
The Executive has paid due regard to guldance issued by the Charity Commission in deciding what adivities the
Synagogue should undertake.
Achiovements and perfornMnrA
&gnificant acfm.ties and achievements against obJ8¢tives
The Synagogue maintained a full programme of religious $ervl¢es, indudlng daily services, Shabbat and festival
services and continues to provide a welcoming environment for members and visitors.
We delivered a range of Weekly shiurim, adult education programmes, social activities, children's educational
activities and youth engagement programmes as well as Guest speaker events and leaming series.
The Synagogue also continued to provide pastoral care and welfare support to members of the community.
Flnan¢ial revlew
The Synagogue's total net assets. Including re$tri¢ted fvnds fell from £779,635 as at 30 June 2024 to £743,364 as
at 30 June 2025. Restricted funds represerrted the Burial Board and amounted to £476,800 as at 30 June
2025.Unrestrrcted re$8rv8s at the Balance Sheet date are required to finance the Synagogue'8 fixed assets and day
to day working capital.
The Executlve aim to maintain sufficient unrestricted reserves to ensure the Synagogue Can meet Its ongoing
commitments and manage unforeseen axpenditure. In assessing reserves. the Executive Consider several months
of operating costs to be appropriate. At 30 June 2025 the Exe¢utiv@ are satisfied that the level of ￿serveS is
adequate for the Synagogue's current needs.
Principal funding sources
The Synagogu8's prlncip81 source of funds is from members contributions. Gfft Aid tax refunds, function surte
bookings and other donats'ons.
Maiornsks
The Executive have assessed the major risks to which the S￿agogue is exposed, and are satisfied that Systems
are in place to mitigate exposure to the major risks.
The Executive have reviewed the principal risks facing the Synagogue, Including rellan￿ on membership Income.
security. rising costs, invesbn8nt market fluctuatlons (Burial Board) and long-term burial obligations. Systems are in
place to monrfor finances, review investments and manage operational risks. and the Executive are satisfied that
approprlate oontrols are in place.

PRESTWICH HEBREW CONGREGATION
EXECUTIVES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Plans for future periods
The EXe￿lIve intend to Gontinue maintainin9 regular religious servi￿5 and community activities throughout our age
demographic, while ensuring the financial stakn'lity of the Synagogue. Ongoing priorities include ¢arefiJl cost
management and maintaining the synagogue premises.
The Executive will continue to review income levels and expenditure to safeguard the long-term sustainabilty of the
Synagogue.
Structure, govemance and management
Prior to 7 September 2016 the Synagogue was constituted as a ¢haritabl8 trust, but from that date onwards the
Synagogue was r8¢0nstituted as a Charitable In¢0￿rated Organisation (CIO) registered with the Charity
Commission.
The name of the chaTity is Prestwi¢h Hebrew Congregation which Is also known as 'The Shrubberies.. R8gistered
charity No. 1169075. The principal address is Bury New Road, Prestwich. Manchester M25 9WN.
The members of the ExecutlV8 who served durlng the year and up to the date of signature of the financial
statements we￿.
Mr I Creek
Dr A Schogger
Mr P Davies
Mr D Mintz
Mr R Elton
Mr S Bacall
Recruitment and appointment of thg execulive
Members of the executive are elected lo office by the Synagogue members at the Annual General Meeting. The
nonnal temi of Offi￿ is 1 year, but members can offer themselves for re-election for longer periods.
The Executives. report was approved by the Exe¢utive.
Mr P Davies
Chalr
29 April 2028

PRESTWICH HEBREW CONGREGATION
INDEPENDENT EXAMINER'S REPORT
TO THE EXECUTIVE OF PRESTWICH HEBREW CONGREGATION
I report to the Executive on my examination of the financial statements of Presiwich Hebrew Congregation (the
Synagogue) for the year ended 30 June 2025.
Respon$ibilltieg and ba$ls of report
As the Executive of the Synagogue you are responsible for the preparation of the financial statements in
a¢cordanc8 With the requirements of the Charities Act 2011.
I report in respect of my examination of the Synagogue's t]nan¢ial statements carried out under section 145 of the
Charitles Act 2011. In Carrying out my examination I have fdlowed the Directions given by the Charity Commission
under section 145(5)(b) of the Charilles Act 2011.
Independent oxaminerfs Statement
Since the Synagogue's gross income exceeded £250,000, the independent examiner must be a member of a body
listed in section 145 of the Charities Act 2011. 1 Confirm that l am qualified to undertake the examinallon because I
am a member of the Institute of Charte￿d Accountants in England and Wales, whlch is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the
relevant version of the Statement of Recommended Practice appll¢able to ¢haritles preparing their financial
statements in accordance with the Finanaal Reportlng Standard applicable in the UK and Republic of Ireland {FRS
102) in prefereTr￿ to th8 Accounting and Reportlng by Charities: Statement of Recommended Practice issued on 1
April 2CQ5 which is referred to in the extant regulations but has now been withdrawn. l understsnd that thls has
been done in ord8r for the financial statements to provide a true and falr view in accordance with UK Generally
AC￿pted Accounting Practice.
I have Completed my examination. I confirni that no matters have come to my attention in connection with the
examination giving me cause to believe that In any material respo￿.
accounting records were not kept In respect of the Synagogue as required by sectlon 130 of the Charities Act
2011.
the finan¢lal statements do not a￿Ord with those records,. or
the financial Statements do not comply with the appli¢abJe requirements concerning the form and ¢ontent of
financial statements set out in the ChaTiti8s (Accounts and Reports) Regulatrons 2008 other than any
requirement that the financial statements give a true and fair view, which is not a matter considered as part of
an independert examination.
I have no concems 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¢countants Limited
9 Brenton Business Complex
Bond Street
Bury
BL9 7BE
29 April 2026

PRESTWICH HEBREW CONGREGATION
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
Unrestrl¢ted Rostrl¢tsd
funds
funds
2025
2025
Total Unrestrl¢ted Restricted
funds
fund$
2024
2024
Totsl
2026
Note$
2024
Income from:
Donations and legacies
Other trading activities
277,557
66,794
83,147
360,704
66,794
277,581
69.882
51.406
328,987
69,882
Total Income
344.351
83,147
427.498
347,463
51,406
398,869
Expendlture on:
Charitable activities
407,923
39,082
447,005
432,518
33,408
465.926
Total expendi￿re
407.923
39,082
447,005
432,518
33,408
465,926
Net gainsl{losses) on
investments
(16.764}
(16,764)
98,611
96.611
N•t ineomel{expendithre)
(63,572)
27,301
(36,271)
{85,055)
114,609
29.554
Transfers betwe8n
funds
35.809
(35,809)
61.016
(61,016)
Net movement in
funds
127.763)
{8,508) {36,271}
124,039}
53,593
29.554
Reconclllation of funds:
Fund balances at 1 Juty 2024
294.327
485.308
779.635
318,366
431,715
750,081
Fund balances at 30 Jun•
2025
266,564
476,800
743,384
294.327
485.308
779.635
The statement of financial activities includ8s all gains and losses r8cognised in the year. All income and expenditu
derive from continuing adivities.

PRESTWICH HEBREW CONGREGATION
BALANCE SHEET
ASAT30 JUNE 2025
202S
2024
Nots$
Fixed a88et8
Tangible assets
Investments
11
244,382
896,399
260.487
913,163
1.140,781
1,173,650
Current assets
Debtors
Cash at bank and in hand
12
28.953
87.923
20,067
80.586
Credltors.. amounts falllng due withln
one year
116.876
100,653
13
(39.593)
{19,968}
Net current as88ts
77.283
80.885
Totsl assets less current Ilabilitles
1,218,064
1,254.335
Provisions for liabllitie¥
14
{474.700)
(474.700)
Not assets
743,384
779,635
Income funds
Restricted funds
Unrestricted funds
17
476.800
268,564
485,308
294,327
743.36a
779.635
The financial statements were approved by the Ex8CUtive on 29 April 2026
Mr P Davies
Chair

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Accounting pollcies
Charity inforniation
Prestwich Hebrew Congregation is an Incorporated Charitable Organisation.
1.1 Accounting convention
The acuunts have been Prepared in accordance with the Synagogue's goveming document, the Charities Act
2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordano with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102 effective 1 January 2019). The Synagogue is a Public Benefft Entity as
defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 t)nly to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Pradice for tharities applylng FRS 102 rather than the version of the Statement of
Reo)mmended Practice whlch is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Synagogue. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts hav8 been prepared under the historical cost conventlon, modified to include certain financial
instruments at fair value. The prin¢ipal accounting pollcies adopted are set out below.
1.2 Going con¢ern
At th8 time of approving the financial statements. the Executive has a reasonable expectation that th8
Synagogue has adequate resoUr￿S to continue in operati¢)nal existence for the foreseeable future. Thus the
Executive continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable fund8
Unrestricted funds are available for use at the discretion of the Executive in furtherance of their charitable
objedives.
Restricted funds are subject to specifiG condilions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set oirt in the notes to the financial ststements.
1A Income
Income is recognised when the Synagogue is legally entitled to it after any performance conditions have been
met. the amounts can be rneasured refiably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Synagogue has been
notified of the donation, unless performano condrtions require deferral of the amount. Income tax recoverable
in relation to donations ￿1Ved under Gift Aid or doeds of covenant is re¢ognised at the time of the donation.
Legacies ar8 recognised on receipt or otherwlse if the Synagogue has been notified of an impending
dlstribution, the amount is known. and receipt Is expected. If the amount is not known, the legacy is treated as
a contingent ass&t.
Donations are shown as income in the Statement of Financial Activities unless they relate to the cost of capit
items in which case they are not shown as income, but are offset against the cost of that item.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Accounting policles
(Contlnued)
1.5 Expenditure
Expenditure is rewnised once there is a legal or constructive obligation to transfer economic benefft to a
third paty, it is probable that a transfer of economic benefits wil be required in settlement and the amount of
the obligation can be measured reliabty.
Expenditure is classified by activity. The costs of each activty are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each a(aivity. Direct costs attributable to a single
activity are allocated directly to that adivity. Shared costs which contribute to more than one actiiity and
support costs which are not attributable to a single adivity are app)rtioned between those activities on a basis
consistent with the use of resources. Central staff costs are alkjcated on the basis of time spent, and
depreciation tharges are allocated on the portion of the asset's use.
1.6 Tangible flxed ￿ets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciats'on and any impairment losses.
Depreciatlon is recognised so as to write off the cost or valuation of assets less their residual values over their
useful Ilves on the following bas8S:
F￿8hOld land and buildings
Plant and equipment
Fixtures and fittings
in equal instalments over 50 years
20°A p.a. on book value
in equal instalments over 7 to 10 years
The gain or10ss arising on the disposal of an ass8t is determined as the difference between the sale pro￿edS
and the carrying value of the asset, and is r6¢ognised in the ststement of financial activities.
1.7 Fixed asset investmènts
Fixed asset investments are initially measured at transaction price 8xcluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1 A lmpalrn￿nt of flxed assets
At each reporting end date, the Synagogue reviews the ¢arying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an irnpaimient loss. If any such indication
exrsts. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.9 Cash and cash equivalents
Cash and cash equnialents include cash in hand, deposits held at call with 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 Flnanclal Instruments
The Synagogue has elected to apply the provisions of Section 11 'Baslc Financial Instruments, and Sectlon 12
'Other Financial Instwrnents Issues, of FRS 102 to all of its financial instruments.
Financial Instruments are recognised in the Synagogue's balance sheet when the Synagogue becomes paty
to the contractual provlsions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable rlght to set off the recogni88d amounts and there is an intention to settle on a net
basis or to realise the asset and settle the Ilabifity simultaneously.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Accounting policle¥
(C¢xrtinued)
Basic r
Inan¢ial assets
Basic financial assets, which indude debtors and cash and bank balance5, are inilially measured at
transaction pri￿ including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction. where the transaction i
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified a5 receivable within one year are not amortised.
Basic finaneial liabilitses
Basic financial liabilrties, induding creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction, where the debt instnjment is measured at the present
value of the future payments discounted at a market rate of interesL Financtal liabilities classified as payable
Wtthin one year are nol amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade cr8ditors are obligations to pay for goods or se￿I￿S that have been a￿uIred in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment Is due wrthin one
year or less. If not, they are presented as non-current liabilitles. Trade creditors are recognised initlally at
transaction price and subsequently measured at amortised wst using the effe¢tiV8 interest method.
Dere¢ognition of financial liabilities
Financial Ilabilities a￿ derecognised when the Synagogue's contractual obligations expire or are discharged
or cancelled.
1.11 Provisions
Provisions are recognised when the Synagogue has a legal or constmctive P￿sent obligation as a result of a
past event, il is probable that the Synagogue will be required to settle that obligation and a reliable estimate
can be made of the amount of the obligation.
The amount recognised as a provrsion is the best estimate of the consideration required to settle the present
obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
Imere th& effect of the time value of money is material, the amount expected to be required to settle the
obligation is recognised at present value. W)en a provision is measured at presenl value, the unwinding of
the discount is recognised as a finance cost in net in¢omel(expenditure) in the period in which it arises.
1.12 Employee benefits
The cost of any unused holiday entrtlement is recognised in the period in which the employee's servrces are
received.
Temiination benefits are recognised immediatety as an expense when the Synagogue is dèmonstrably
commltted to teminate the employment of an employee or to provide termination benefits.
1.13 Retiremént benefits
Payments lo defined contribution retlrement benefjt schemes are charged as an expense as they fall due.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Critical accounting estimates and judgements
In the application of the Synagogue's accounting policies. the Exe(Artive is reqUI￿d to make judgements,
estimates and assumpb'ons about the carrying amount of assets and liabilities that are not readi￿ apparent
from other sources. The estimates and associated assumptions are based on historical experien￿ and other
fac*ors that are considered to be relevant. Ac*ual results may dtffer from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recogni5ed in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future peTiod$ where the revision affects both Current arKI future
periods.
Critical Judgements
Depreclation of fixed assets
Fixed assets are stated at cost less accumulated depreciation. The rates of depreciation a￿ estlmated in
order to reflect the rate at which the economic benefit of the assets is used up. Th8 earrying value of fixed
assets at the balance Sheet date may not represent their open market value.
Provlsion for long terni burial co8ts
The synagogue has an obligation to meet the burial Costs of ifs Burial Board members as they fall due. Th8
accounts contain a provision for these costs based on a five yearty report from an actuary (see note 14}. The
real costs may tum out to be different from th05e calculated by the actuary.
Donations
Unrestricted Restricted
funds
funds
Total
2025
Total
2024
Membership fees
GiftAid tax refunds
Other donalions
184,123
38.473
54.961
83.147
267.270
38,473
54,961
223,949
34.854
70,184
277,557
83,147
360,704
328,987
For the year endod 30 June 2024
277.581
51.406
328,987
Restricted funds relate to the burial board.

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Other trading a¢tlvitle$
2025
2024
Function suite ￿￿tal income
250 Club
Other income
47.318
2.926
16,550
51,458
4.011
14,413
68,794
69,882
Expenditure on charitable activities
2025
2024
Direct costs
Staff costs
Depreciation and impaiment
Affiliation fees and levies
Festival expenses and kiddu5im
Pres8ntations and seforim
Telephone
offi￿ costs
Sundry expenses
Heat, light and water
Repairs and maintenance
Insurance and council tax
Cleaning and laundry
Security Costs
Bad debts
Bank charges and interest
Burial board costs
200,123
20,821
1,185
66,349
2,701
7.374
10.183
8.171
33,981
8,687
6,383
8,977
24,965
5,000
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
39,082
447,005
465,926
Analysis by fund
Unrestricted funds
Restricted funds
407.923
39,082
432,518
33,408
447,005
465,926
Executivo
None of the Executive (or any persons connected wtth them) received any remuneration or benefits from the
Synagogue during th8 year.
10-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
11
13
Employmont costs
Wages and salartes
Social security costs
Other p8nsion costs
190,478
5,525
4,120
194,275
7,249
6,969
200,123
208.493
There were no employees whose annual remuneratron was more than £60,(100.
Gains and losses on inve$lments
Restricted
funds
2025
Reslrf¢ted
funds
2024
Gainsl(losses} arislng on..
Revaluation of investments
(16,764)
96,611
Fixed asset investments
Unlistad
Investments
Cost or valuatlon
At 1 July 2024
Valuation changes
913,163
(16.764)
At 30 June 2025
896,399
Carrying am¢)unt
At 30 June 2025
896.399
At 30 June 2024
913,163
11

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
10 Flnancial In$trumonts
2025
2024
Carying amount of financial assets
Instwm8nts measured at fair value through profit or loss
896,399
913.163
11 Tanglble fixed a398ts
Freehold land
and bulldlngs
Plarrt and Flxtures and
•qulpm•nt
fittlngs
At 1 Juty 2024
Additions
148,063
90,949
835,896
4,715
874.908
4,715
At 30 June 2025
148,063
90.949
640,611
879.623
Depreciation and impairnient
At 1 July 2024
Depreciatron charged in the year
21.726
2.961
78,163
2,557
514,532
15,302
614,421
20.820
At 30 June 2025
24.687
80,720
529,834
835,241
Carrying amount
At 3Q June 2025
123,376
10,229
110,777
244.382
At 30 June 2024
126,337
12,786
121,364
260,487
Freehold land and buildings shown above are 1gJally owned by the trustees of the pre 7 September 2016
TTUSt and not by the CIO that now operates the Synagogue. Despite 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 benefft of the Synagogue and because the CIO benefits from its use of the
buildings and has taken on the responsibilities of ownership.
12 Debtors
Amounts falling due within one year.
2025
2024
Trade debtors
Other debtors
Prepayments and accrued income
3,011
13,905
12,037
1.972
12.277
5.818
28,953
20,067
12-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
13 Creditors: amounts falling due wlthin ono year
2025
2024
Notes
other taxation and social security
Deferred income
Trade creditors
Other credilors
A¢¢ruals
1,573
7,999
3.606
7,397
19,018
1,837
5,796
7,414
2,121
3,000
16
39,593
19,968
14 Provisions for Ilabilities
2025
2024
474,700
474.700
Movements on provisions:
At 1 Juty 2024 arKI 30 June 2025
474.700
Provisions relate to future long term burial costs based on a fve yearfy aduarial ￿vIeW. The last such revlew
was as at 31 De￿mber 2020.
15 Retlrement benèfft 8¢hemes
2025
2024
Defined Contribu￿on schemes
Charge to profil or loss in respect of dèfined contrlbution schemes
4.120
6,969
The Synagogue operates a defined ¢ontTibution pension scheme for all qualifying employees. The assets of
the scheme are held separately from those of the Synagogue in an independently administered fund.
16 Deferred income
2025
2024
Arfslng from income not yet included In the
Statement of Financial Activities
7,999
5.796
Deferred income ￿preSentS function sutte deposits for events held after the balance sheet date and appears
under the following headings in the balance sheet.
13-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
16 Deferred In¢ome
(Contlnued)
2025
2024
Deferred income is included withln..
Creditors.. amounts falling due within one year
7,999
5,796
Movements in the year:
Deferred income at 1 July 2024
Released from previous periods
Resources deferred in the year
5.796
(5,796)
7.999
6,551
(8,551)
5,796
Deferred income at 30 June 2025
7.999
5,796
17 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on twst
subject to specific conditions by donors as to how they may b8 used.
At 1 Juty 2024
Incoming
resources
Resources
gxpended
Transfer5
Gains and At 30 June
losses
2025
485,308
83.147
<39,082)
(35,809)
(16,764)
476,800
Previous year. At 1 July 2023
Incoming Resources
ourees
expended
Transfers
Gains and At 30 June
losses
2024
431,715
51,406
{33,408)
(61,016)
96,611
485.308
18 Unrestrictsd fund$
The unrestrfcted fvnd8 of the charity comprise the unexpended balan￿$ of donations and grants which are
not subject to specific condllions by donors and grantors as to how they may b8 used. These includ8
designated funds which have be8n set aside out of unrestricted funds by th8 trustees for specific PUTposes.
At 1 Juty 2024
Incomlng
resources
ResoU￿e9
expended
Tran$feYs
At 30 June
2025
General funds
294,327
344.351
(407,923)
35,809
266.564
Previou$ year.
At 1 July 2023
Incomlng
resources
Resources
expended
Transfers
At 30 June
2024
General fvnds
318,368
347.463
(432.518)
61,016
294.327
14-

PRESTWICH HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
19 Anaty818 of net assets between lunds
Unrestrf¢ted Roslricted
funds
funds
Total
Total
2025
2025
2025
2024
Fund balances at 30 June 2025 are
represented by:
Tangible assets
Investments
Current assetsl{liabilities)
Provisions
244,382
244,382
260,487
896,399
896.399
913,163
55,101
77.283
80,685
(474,700) (474,700) {474.700)
22,182
266,564
476,800
743,364
779,635
20 Related party transactions
There were no dis¢losable related paty transadions during the year (2024 - none).
21 Analysis of ¢hange8 in net funds
The Synagogue had no malerial debt durlng the year.
15-