2021-12-31-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		10-16

Key management	Key management	personnel	Trustees and Senior Management	Trustees and Senior Management	Trustees and Senior Management	Trustees and Senior Management	Trustees and Senior Management	Team
Charity Trustees			Position vacant		Chairman
			Mr E A Haft		Honorary		Treasurer
			Mr M H Boher		Assistant		Honorary	Treasurer	Resigned 8 October 2021
			Mr M J Lawrence		Senior	Warden
			Mr D Mann		Junior	Warden
			Mr H S Norman		Honorary		Secretary
			Mr J 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		& Co	Limited
			61Rodney Street
			Liverpool
			L19ER
Bankers			Barelays Bank
			149Allerton Road
			Liverpool
			L182DH
Solicitor			Mr G Abrams
			Gregory Abrams	Davidson		LLP
			20-24 Mathew Street
			Liverpool
			L2 6RE

The chanty trustees	The chanty trustees	the year were as follows.	the year were as follows.	Synagogue Counal
Chairman		Position	vacant	Gregory Abrams
Immediate	Past Chairman	J ~ Malits		Steven Alia
Treasurer		E Haft		Joe Bronstem
Assistant	Treasurer	Ivlichael	Boher	Alan Cohen
Semor Warden		M J Lawrence		Merton Cohen
Junior Warden		D Mann		Alan Coleman
Secretary		H 6 Norman		Harry Fnend
				Annette Haft
				Julian Lander
				Michael Lawrence
				David Mann
				Sophie Mann
				Jeffrey Max
				Malcolm Turner

							Total	Total
				Notes	Unrestricted Funds 2021	Designated Funds 2021	Funds 2021	Funds
Incoming resources
Incoming funds from charitable			activities
Membership fees					86,640	0	86,640	86,405
Gift Aid tax receipts					21,498	0	21,498	27,034
Donations to the synagogue					7,330	0	7,330	6,847
Investment income					783	986	1,769	4,680
Bereavement Activities					0	28,254	28,254	62,334
Charitable donations for		distribution			0	3,504	3,504	3,951
Incoming funds from income generating				activities:
Activities for generating		funds			2,959	0	2,959	5,493
Total incoming resources					119,210	32,744	151,954	196,744
Resources expended
Costs ofgenerating funds					3,191	100	3,291	7,719
Bereavment costs					0	25,380	25,380	42,913
Charitable activities					112,237	3,750	115,987	112,384
Governance costs					1,020	0	1,020	1,018
					116,448	29,230	145,678	164,034
Net movement in funds					2,762	3,514	6,276	32,710
Reconciliation offunds:
Total funds brought forward					601,954	297,413	899,367	857,219
Transfer between funds					5,246	5,246	0	0
Other recognised gains	IL losses:
Gain on revaluation offixed assets						0	0	0
Total funds carried forward					599,470	306,173	905,643	889,929

			Notes	2021 E	2020 E
Fixed Assets
Tangible	fixed assets		5	405,825	397,596
Current	Assets
Debtors			6	106,344	94,494
Cash at bank			7	419,020	435,699
				525,364	530,193
Creditors
Amounts	falling due	within one year	8	25,546	28,422
Net Current Assets				499,818	501,771
Net Assets				905,643	899,367
Reserves
General	unrestricted	reserves		599,470	601,954
Designated reserves				306,173	297,413
				905,643	899,367

							Total
				Unrestricted	Designated	Total Funds	Funds
2	INCOMING RESOURCES			Funds 2021	Funds 2021	2021	2020
							f
	Membership Income			86,640	0	86,640	86,405
	Gift Aid Receipts			21,498	0	21,498	27,034
	Donations
	Yahrzeit offerings			2,330		2,330	2,042
	Aliyah offerings			567		567	1,030
	yizkor offerings			865		865	30
	General donations			2,308		2,308	1,500
	Sponsorship of kiddushim			1,260		1,260	2,245
				7,330	0	7,330	6,847
	Investment income
	Bank interest receivable			783	783	1,566	4,084
	Sinking fund deposit interest			0	203	203	596
				783	986	1,769	4,680
	Activities for generating		funds
	Hall and wedding fees			885		885	1,055
	High Holyday fees			0		0	0
	Synagogue tours			120		120	480
	Social and cultural activities			1,954		1,954	3,958
	Ladies Guild fund raising		income	0		0	0
				2,959	0	2,959	5,493
	Bereavement activities
	Burial scheme contributions			0	20,880	20,880	19,006
	Other funeral income	charges		0	7,374	7,374	43,328
				0	28,254	28,254	62,334
	Charitable donations	received
	Kol Nidrei Appeal				3,446	3,446	2,870
	Charity boxes			0	58 3,504	58 3,504	1,081 3,951
	Total incoming resources			119,210	32,744	151,954	196,744

									Unrestricted	Unrestricted	Designated	Designated	Total Funds	Total Funds
3	RESOURCES EXPENDED								Funds	2021	Funds	2021	2021	2020
									E		E		E	E
	Costs ofgenerating funds
	Social and cultural activities									3,191		0	3,191	7 71(
	Ladies Guild fund raising		costs							0		100	100
										3,191		100	3,291	7,71!
	Bereavement Costs
	Funeral &associated costs										22,449		22,449	42,91;
	Doubtful debt provision		receivables			ledger-(decrease)/increase					1,782		1,782	34:-
	Write offs receivables	ledger									1,149		1,149	33I
										0	25,380		25,380	42,91:.
	Charitable Activities
	Gross salaries and national			insurance					68,591			0	68,591	65 95I
	Pension costs									2,263		0	2,263	2,48:
	Rabbi's hospitality costs									945		0	945	62:
	Motor and travel costs									2,032		0	2,032	2,12
	Visiting officiants									2,270		0	2,270	83(
	Costs Yomin Noraim									0		0	0
	Contnbution to MATT	Talmud			Torah					2,400		0	2,400	2,40(
	Utilities									3,402		0	3,402	2,91;
	Insurance									4,063		0	4,063	4,02I
	1elephone									2,009		0	2,009	2,65;
	Cleaning									4,451		0	4,451	3,27!
	Synagogue repairs and	maintenance								2,164		0	2,164	2,11!
	Rabbi's house repairs and maintenance									1,724		0	1,724	3,04:
	Postage									440		0	440	53I
	Printing & stationery									1,152		0	1,152	1,24(
	Computer costs									942		0	942	1,00!
	Security costs									4,672		0	4,672	3,12(
	Kiddushim costs									1,391		0	1,391	2,14!
	Plaques and presentations									2,222		0	2,222	31:.
	Religious purchases									322		0	322	51!
	Levies and fees									2,695		0	2,695	2,83(
	General expenses									342		0	342	20:
	Depreciation-motor car									2,761		0	2,761	86!
	Bank charges									731		0	731	82'
	Charitable distributions		-Kol	Nidrei Appeal			& general			401	3,750		4,151	5,14;
	Doubtful debt provision		receivables			ledger-(decrease)/in		crease		8,348		0	8,348	86:
	Write offs receivables	ledger								6,844		0	6,844	32:
									112,237		3,750		115,987	112,38i
	Governance costs
	Independent examiners		casts							1,020			1,020	1,01(
	Total Resources Expended								116,448		29,230		145,678	164,03'

STAFF COSTS			2021 E	2020 E
Wages &salanes			63,848	63,937
Social security costs			4,743	2,017
Pension costs			2,263	2,481
			70,854	68,435
Average number of	employees		2021 E	2020 E
The average number	of employees	during the
year was as follows:

TANGIBLE FIXED ASSETS
	Freehold	Motor		Total
	Property	Vehicle		E
	E	E
Cost/Valuation
At 1January 2021	395,000	10,100		405,100
Addiuons in year	0	12,990		12,990
Disposals in year	0	-10,100	-	10,100
At 31December 2021	395,000	12,990		407,990
Depreciation
At 1January 2021	0	7,504		7,504
Charge forthe year	0	2 165		2 165
Disposals		7,504		7,504
At 31December 2021	0	2,165		2,165
Net Book Value
At 31December 2021	395,000	10,825		405,825
At 31December 2020	395,000	2,596		397,596

		2021 E	2020E
Amounts falling due within	one year:
Receivables ledger balances	less provisions	9,727	7,990
Sundry debtors and prepayments		96,617	86,504
		106,344	94,494

BANK BA	LANCES
			2021 E	2020E
Barclays	Bank:
	Current account		318	4,250
	Premium deposit account		6,764	28,916
	Reward account		39,220	39,216
Charities	Aid Foundation	deposit account	88,583	88,582
Cambridge and Counties		Bank deposit	81,661	80,855
Teachers	Building Society-notice account		101,614	101,310
Nationwide Building Sooety-notice account			101,496	101,070
			419,020	435,699
CREDITORS: AMOUNTS		FALLING DUE WITHIN	ONE YEAR
			2021 E	2020E
Deferred	income		5,000	5,000
Other taxation and social security			0	0
Other creditors and accruals			20,546	23,422
			25,546	28,422

FUNDS			At 1 January 2021	Incoming Resources		Resources Expended		Transfers	At 31 December 2021
			E					E	E
Unrestricted	Funds
General fund			345,782	119,210	-	116,448	-	5,246	343,298
Revaluation	reserve		256,172	0		0		0	256,172
			601,954	119,210	-	116,448	-	5,246	599,470
Designated	Funds
Bunals fund			222,445	29,037		25,380		0	226,102
Ladies Guild			6,945	0		100		0	6,845
Charitable donations		fund	0	3,504		3,750		246	0
Sinking fund			68,023	203				5,000	73,226
			297,413	32,744		29,230		5,246	306,173
Total Funds			899,367	151,954	-	145,678		0	905,643

	Unrestricted	Designated	Total Funds
	Funds	Funds
	E	E	E
Tangible fixed assets	405,825	0	405,825
Other net assets	193,645	306,173	499,818
	599,470	306,173	905,643