2020-12-31-accounts - Allerton Hebrew Congregation Central Synagogue

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		Page
Charity Information
Report ofthe Trustees		2-6
Report ofthe Independent	Examiner
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements		10-1

Key management	Key management	personnel	Trustees and Senior	Trustees and Senior	Management	Management	Team	Team
Charity Trustees			Position vacant			Chairman
			Mr EA Haft			Honorary		Treasurer
			Mr M H Boher			Assistant		Honorary Treasurer
			Mr M J Lawrence			Senior	Warden
			Mr D Mann			Junior	Warden
			Mr H S Norman			Honorary		Secretary	Appointed	14July 2020
			MrI D Malits			Immediate		Past Chairman
Senior management		team	Rabbi N Fagleman			Rabbi
			Mr D Coleman			Administrator
Registered	address		Malcolm Malits Court
			207 Mather Avenue
			Liverpool L189UB
Registered	charity	number	1169737
Independent	examiner		Mr M 8 Cohen
			Alexander Myerson		gr Co	Limited
			61Rodnay Street
			Liverpool
			L19ER
Bankers			Barclays Bank
			145Allerton Road
			Liverpool
			L182DH
Solicitor			Mr G Abrams
			Gregory Abrams	Davidson		LLP
			20-24 Mathew Street
			Liverpool
			L2 6RE

REPORT OF T	HE TRUSTEES FOR THE YEAR ENDED 31DECEMBER 2020	HE TRUSTEES FOR THE YEAR ENDED 31DECEMBER 2020
The Trustees	present their annual report and financial statements for the year ended 31December 2019		and
confirm that	they comply with the Charities Act 2011,, Charities SORp 2013 and the Financial Reporting	Standard
Applicable in	the UK and Republic of Ireland (FRS102) ( Effective 1January 2015)
Structure, governance and management
The Agerton	Hebrew Congregation Central Synagogue is a registered charity (no 1169737)and a
charitable incorporated organisation -association (CIO), registered with the Charity Commission on 18October 2016.
The charity isgoverned by its constitution and rules adopted by the members at a general meeting held		on 4September 2016.
The charity is managed by the executive team who are appointed annually at the annual generalmeeting			ofthe members		ofthe congregation,
and who are	also the charity trustees. The executive members in post at the year end are listed on the charity information				page.
The executive	comprises the chairman, treasurer, assistant treasurer, secretary, senior warden, junior warded and immediate					past chairman.
There is also	council ofthe congregation comprising elected members who are appointed annually.
1he maximum	number ofelected council members is 12.
The elected council governs the congregation. The executive and counal meet on a regular basis to manage the affairs of					the	chanty
and to formulate policy.
The chanty's	administrator manages the day to day operations ofthe charity in liaison with the treasurers		and chairman.
Objectives and activities
The objects ofthe charity are to promote the Jewish religion for the public benefit by way ofag or any of			the fogowing means;
	Provision and maintenance ofa synagogue for prayer and to further and encourage the practice of			Orthodox Judaism			as prescribed	by
	the office ofthe Chief Rabbi ofthe United Hebrew Congregations ofthe Commonwealth
	Tocreate and develop social and cultural activities for ag ages for its membership and to	the wider		Jewish	community		ofLiverpool
	and Merseyside
	To create programmes ofJewish learning and education in conjunction with other bodies	to further		aid and strengthen			the practice
	oforthodox Judaism.
	To provide plots and burial rites in accordance with the orthodox Jewish tradition.
	To contribute to welfare and charitable purposes in connection with the Jewish religion.
Recruitment	and appointment oftrustees
1 he existing charity trustees are responsible for the recruitment of new trustees and seek those individuals			with the requisite			skill to	perform
the role.
Risk managemerit
The trustees	continuagy assess risks applicable to the congregation. These include fmancial, health &safety and safe custody ofthe congregations
assets.
The trustees	are satisfied that appropriate procedures are in place to manage these risks. In particular,	insurance		cover is	in place, fire and
emergency evacuation procedures are regularly tested and finances are kept under regular review.

REPORT OFTHE TRUSTEES FOR THE YEAR	REPORT OFTHE TRUSTEES FOR THE YEAR	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020	ENDED31DECEMBER2020
Activities and achievements
Ho ouractivitiesdeliverpubgcbenefit
The Trustees confirm that they have complied whh the dutyin								5 tion «of		the charitiesAct2011									to have					due regard to«he				cffarity		commisslon's				general			guidarice
on public benefit and the speciRc guidance			relet	ng to		bodies		for the	advancement				of religion
The Congregation«amesouta wide rang		of		tivitfes		in	pursuance		ofits charitable					aims.		The trustees						considerthatthese						activities		summarised				below		provide
benefit both tothose who worship at our	synagogue				and		the	wider lewish		«ornmunity					on	Mere		yside
Regglous activities
Our synagogue provides ace tre for our prayers				and	worship			and also for activities					associated with								our		faith.
Prayers:OursynagoguelsopendaflyforservcesledbyourRebbf								Senices			op		nto		Ui ci		ding				iitorstotheoty.
Fest'wale and holy days: Ag the Jewish festivals				and hofydaye				5re observed		and strongly					supported					by the				community
Funeral fadlitles; We offer ~ bunal scheme			to those member					who wi hto		join	the		5«heme. Our						Rabbf			ensures that members are burled									In	accordance with Orthodox Jewish rites.
Buri I ~ e Isofacilitated for non-members.
Marriages: Our synagogue provides marrf		g f		cfgties		in a«cordance			wfth the Jewish					tradition.			Our			administrator							is an accredfted		registrar with				Liverpool				City	CouncE for		the
registration ofmarriages performed by our			Rabbi,
Education: Our Rabti d hi ife provfde			regular educat				anal programmes			open		to		both		our members							and		the wider Jewish community.						This		Includes both					n -t	- n	nd gr	up
5«5«fohs
Community activities
Hall and communal space:Our h 0 I v	I		hie fo use			by	local	Jewish	groups and			orgenisatlons,						This includes								monthly meetings oftheseniors'							club		hasted		by	Memeysid
Jewish community care
In add tion our L die Gugd hold regular social events and the wider Jewish Community.					including mus «four				cal concerts,			Ouiwes				and other					such events.						These are	enthusiastically				support			d by		both	ou	m mbers
Our premises ar M ~ p Ig g station	for the local					constituency			and occasionagy					for MP and					Counogors						surgeffies.
The synagogue regularly hosts school tours			providing			education to			-I	I h	hgd			n		bout	what				goes			on	in a		synagogue	and	aspects		of	the	Jewish faith,
thus promoting good I ter-Nith relations.
plans for future periods
In recent years the «engr«5 tion has, in conlunctfon with							the	Liverpool Jewish Houpng							Association,						downsized					into	a smaller	building		whkh	b		tt		rv		the	smager
and diminishing size ofour community. The			age	profile				«ommu ity i		g tt'mg			older			and m		addition					younger				members	ofthe community					are		moving		away from the			cty,
often followed bythW p t y ngfamgfes				develop.
Our aim therefore in the medium term, is	to strive to				make our Congregation fl						a		I	Uy I bl								e		bere and membership					income continues						todecgne.
Legal and adminbt«etwe information
The Synagogue as a CIO is registered as a chanty				by tha Charity Commimion,						number				1165737.
The Synagogu operates in accordance wrth			the	customs,			ceremony and traditions					ofOrthodox Judaism									in			the United Kingdom and underth										pi as of			the
Office ofthe chief Rabbi ofthe United Hebrew Congregations								ofthe	Comm	nw	alth.
These fin«noel statements have been dmwnup				in accordance				with the charities			5DRp			)FR5102)									nd	d		by Update Buyebn			one for reporting						periods
beGnning on orafter 1lanuary 2015
Thecharitytrusteesduringtheyearwer	a		fog«we:																								Synagogue Council Members							during the year were as						fogowsf
Chairman							Posltfoh vs««fit																				Gmgoiy	Aftlam«
Immediate Past Chairman							J D Magts																				Steven Ahs
Treasvr'«r							EHaft																				Joe Bronstein
Assr«ten't Treasurer							Michael Boher																				Alan Cohen
Semor Warden							M ILawr		c																		Merton	Cohen
Junior Warden							D Mann																				Alan Colema
Secretary							H 5	Norman																			Harry Friend
																											Annette	Haft
																											Julian Lander
																											Sophfe Mann
																											Jeffrey Max
																											Malcolm 1'urner
Alsoa custodian tr t	«
Charity Trustees and Council Mamba s w	r		ppointwl			at	the	synagogue annual			general				meeting				held on 1«						July 2020.
Mr solomon Goldman vacated his position		ass Council				member and			custodfan trustee an							p rman			ntly			I		vingthe			UK.

It is my responsibility to:	It is my responsibility to:	It is my responsibility to:
		examine the accounts under section 145ofthe Charities Act2011
		to follow the procedures laid down in the general Directions given by	the Charity Commission	under		section 145(5)(b)ofthe
		Charities Act 2011;and
		to state whether particular matters have come to my attention
Basis ofindependent examiner's report
My examination was carried out in accordance with the general Direction given by			the Charity Commission.
An examination includes a review ofthe accounts with the accounting records kept			by the charity and a comparison			of	the accounts
presented	with these records. lt also includes consideration ofany unusual items or		disclosures in the accounts, and			seeking		explanations
from the	trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required			in an audit and consequently		no opinion			is given asto
whether	the	accounts present a ' true and fair' view and the report is limited to those matters set out in the statement					below.
Independent		examiner's statement
In connection		with my examination, no matter has come to my attention:
		which gives me reasonable cause to believe that in any material respect the requirements:
		to keep accounting records in accordance with section	130ofthe Charities Act	2011
		to prepare accounts which accord with the accounting	records, ' and
		to comply with the applicable requirements concerning	the form and content of accounts
		set out in the Charities ( Accounts and Reports) Regulations 2008
		have not been met
		to which, in my opinion, attention should be drawn in order to enable	a proper understanding	ofthe		accounts		to be reached.

			Unrestricted Funds 2020	Designated Funds 2020	Total Funds 2020	Total Funds 2019
Incoming resources
incoming funds from charitable		activities
Membership fees			86,405	0	86,405	90,367
Gift Aid tax receipts			27,034	0	27,034	25,575
Donations to the synagogue			6,847	0	6,847	11,344
Investment income			2,042	2,638	4,680	5,164
Bereavement Activities			0	62,334	62,334	43,050
Charitable donations for	distribution		0	3,951	3,951	4,389
Incoming fundsfromincomegeneratingactivities:
Activities for generating	funds		5493	0	5,493	14,137
Total incoming resources			127,821	68,923	196,744	194,026
Resources expended
Costs ofgenerating funds			7,719	0	7,719	12,089
Bereavement costs			0	42,913	42,913	44,813
Charitable activities			107,384	5,000	112,3S4	126,736
Governance costs			1,018	0	1,018	950
			116,121	47,913	164,034	184,588
Net movement in funds			11,700	21,010	32,710	9,438
Reconciliation offunds:
Total funds brought forward			596,161	270,496	866,657	857,219
Transfer between funds			-5,907	5,907	0	0
Other recognised gains &losses:
Gain on revaluation offixed assets
Total funds carried forward			601,954	297,413	899,367	866,657

			Unrestricted	Designated	Total Funds	Total Funds
INCOMING RESOURCES			Funds 2020	Funds 2020	2020	2019
Membership Income			86,405		86,405	90,367
Gift Aid Receipts			27,034		27,034	25,575
Donations
Yahrzeit offerings			2,042		2,042	2,025
Aliyah offerings			1,030		1,030	3,660
Yizkor offerings			30		30	1,550
General donations			1,500		1,500	644
Sponsorship ofkiddushim			2,245		2,245	3,465
			6,847	0	6,847	11,344
Investment income
Bank interest receivable			2,042	2,042	4,084	4,758
Sinking fund deposit interest			0	596	596	406
			2,042	2,638	4,680	5,164
Activities for generating		funds
Hall and wedding fees			1,055	0	1,055	1,200
High Holyday fees			0	0	0	2,240
Synagogue tours			480	0	480	802
Social and cultural activities			3,958	0	3,958	9,895
Ladies Guild fund raising		income	0	0	0	0
			5,493	0	5,493	14,137
Bereavement activities
Burial scheme contributions			0	19,006	19,006	20,739
Other funeral income	charges		0	43,328	43,328	22,311
			0	62,334	62,334	43,050
Charitable donations	received
Kol Nidrei Appeal			0	2,870	2,870	3,963
Charity boxes			0	1,081	1,081	426
			0	3,951	3,951	4,389
Total incoming resources			127,821	68,923	196,744	194,026

					Unrestricted	Designated	Total Funds	Total Funds
RESOURCES EXPENDED					Funds 2020	Funds 2020	2020	2019
Costs ofgenerating funds
Social and cultural activities					7,719		7,719	11,486
Ladies Guild fund raising	costs				0		0	603
					7,719	0	7,719	12,089
Bereavement Costs
Funeral &associated costs					0	42,917	42,917	45,006
Doubtful debt provision	receivables		ledger-(decrease)/increase		0	-343	-343	-583
Write offs receivables ledger					0	339	339	390
					0	42.913	42,913	44,813
Charitable Activities
Gross salaries and national		insurance			65,954	0	65,954	63,251
Pension costs					2,481	0	2,481	2,396
Rabbi's hospitality costs					621	0	621	2,679
Motor and travel costs					2,127	0	2,127	3,130
Visiting officiants					830	0	830	2,180
Costs Yomin Noraim					0	0	0	542
Contribution to MATT Talmud Torah					2,400	0	2,400	3,400
Utilities					2,917	0	2,917	3,799
Insurance					4,024	0	4,024	4,521
Telephone					2,652	0	2,652	2,244
Cleaning					3,275	0	3,275	5,079
Synagogue repairs and maintenance					2,115	0	2,115	2,239
Rabbi's house repairs and maintenance					3,041	0	3,041	1,889
Postage					535	0	535	260
Pdinting 8 stationery					1,246	0	1,246	2,286
Computer costs					1,009	0	1,009	639
Security costs					3,128	0	3,128	7,622
Kiddus him costs					2,149	0	2,149	7,676
Plaques and presentations					313	0	313	1,055
Religious purchases					519	0	519	453
Levies and fees					2,830	0	2,830	1,840
General expenses					202	0	202	222
Depreciation-motor car					865	0	865	1,154
Bank charges					821	0	821	724
Chaditable distributions	-Kol	Nidrei Appeal		lk general	142	5,000	5,142	6,410
Doubtful debt provision	receivables		ledger	-(decrease)/increase	861	0	861	-3,525
Write offs receivables ledger					327	0	327	2,571
					107,384	5000	112,384	126,736
Governance costs
Independent examiners	costs				1,018	0	1,018	950
Total Resources Expended					116,121	47,913	164,034	184,588

STAFF COSTS		20206	20196
Wages &salaries		63,937	61,392
Social security costs		2,017	1,859
Pension costs		2,481	2,396
		68,435	65,647
Average number ofemployees		2020 E	2019E
The average number ofemployees	during the
year was as follows:		5	5

TANGIBLE FIXEDASSETS
	Freehold	Motoi'
			Total
	Property 6	Vehicle 6	6
Cost/Valuation
At 1January 2020 and 31December 2020-at	395,000	10,100	405,100
Depreciation
At 1January 2020	0	6,639	6,639
Charge for the year	0	865	865
At 31December 2020	0	7,504	7,504
Net Book Value
At 31December 2020	395,000	2,596	397,596
At 31December 2020	395,000	3,461	398,461

BANK B	AL	ANCES
			20206	2019E
Barclays	Bank:
		Current account	-4,250	-3,258
		Premium deposit account	28,916	7,579
		Reward account	39,216	39,145
Chadities	Aid Foundation deposit account		88,582	87,222
Cambdidge		and Counties Bank fixed term deposit	80,855	79,689
Teachers	Building Society-notice account		101,310	100,000
Nationwide		Building Society-notice account	101,070	100,000
			435,699	410,377

CREDITORS: A	MOUNTS FALLING DUE WITHIN ONE	YEAR
		2020 E	20196
Deferred income		5,000	5,000
Other taxation	and social security	0	0
Other creditors	and accruala	23,422	5,174
		28,422	10,174

FUNDS			At 1 January 2020	Incoming Resources	Resources Expended	Transfers	At 31 December 2020
			6				E
Unrestricted	Funds
General fund			339,989	127,821	-116,121	-5,907	345,782
Revaluation	reserve		256,172	0	0	0	256,172
			596,161	127,821	-116,121	-5,907	601,954
Designated	Funds
Burials fund			200,982	64,376	-42,913	0	222,445
ladies Guild			6,945	0	0	0	6,945
Charitable donations		fund	142	3,951	-5,000	907	0
Sinking fund			62,427	596	0	5,000	68,023
			270,496	68,923	%7,923	5,907	297,413
Total Funds			866,657	196,744	-164,034	0	899,367