## ## |||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.| ## ## ## ||||Notes|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| ## |11|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| ## ## ##