CHARITY NUMBER: 1169737 ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Charity Information Report of the Trustees Report of the Independent Examiner Statement of Financial Attivities Balance Sheet Notes to the Financial Statements I16
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 Key management personnel Trustees and Senior Management Team Charily Trustees Mr A Coleman Chairman MrEAHaft Honorary Treasurer MrJDBeck Assistant Honorary Treasurer Mr M J Lawrence Senior Warden Mr S Alis Junior Warden Mr H S Norman Honorary Secretary Senior management team Rabbi N Fagleman Rabbi Mr D Coleman Administrator Registered address Malcolm Malits Court 207 Mather Avenue Liverpool L18 9UB Registered charity number 1169737 Independent examlner Miss Katie Dillon BA Hons BFP ACA Alexander Myerson & Co Limited 61 Rodney Street Liverpool LI 9ER Bankers Barclays Bank 145 Allerton Road Liverpool L18 2DH Sollcltor Mr G Abrams Gregory Abrams Davidson LLP 20-24 Mathew Street Liverpool L2 6RE Page I
ALLERTQN HEBREW CONfjREGATION CENTKALSYNAGOGUE REPORT OF THE TRUSYÉÉS FOR YHE YEAR ENDED 31 DECEMBE4 2023 ThÈlruStees present theWanal rgportafidftnanrta15taterntsknthevE3re1ed 11 (cember2023 ConfTmithattcoThWtyvAth the chadeSAc1 1011, Charities S(p 2Q15 ènd the Flr4Mlal ReportisnarWap inU uKar RewlAKof1rÈd IFRSIOIII iJanuaty20L51. Stru¢tutei iovernanco and management ThelertOn Hebrew c•vxrWtn Centr4lSwpgoEVtts0 legtEd thawityl M.1169737] and a chitrblelTrcowed oryantsh 45wclatbnlCIOI. 1¥SterEd Wththechèiftycomrnsl0fi0ll 18Lktobei 2016. Tbech4rity 15 gov¢fflÈd its t(AtstitutvJrt aThSruksadOptedtheneaIaBervJlfiJha4 on 4SEwernbEr2016. Thecharity man48ed 1ytheeNecutite3rn otÈèMxxnted aDrAètIb3nnIeTheTr1 nnE ollherrrtrteis ol the <oreregaion and who are 15u Lhe¢hèirtytwstees.The execuirknf tnutr$In rvsiattherÈndl1Sted thÈtharrty intsmiatb)n p. Ttrexe¢ut1vecorwse5tCtr4IIMan. Ifea5uier.a55fjtslll Irea5vrer. 5xrew.senKKwarden aThd IlD[ waidEn. ie Isalso tOun£ilofthe corrtwtyrdecW rnwnbw5th inwaltyatthE AGM. The moAYwmnurnbErofdected c[4 membÈts 12. Iheelected cwncll8oYerD5 thewn8ie¥aith.Ihe ÈtutTh arlc¢yJKd mÉÉ4)f•a r¥basiSt•rn0rseIheafrs dthetharftyond t0forwlaiepo¥ 7hÈcharity's ffllrlstiatw mana8e5theday10dhyyratK[the1w1tyl IkiEOTh¥riththètasurerSaTh1Ch3iI Clectl¥es andactlvftle5 Thecblects ofthe rharitywet¢ pr(0ttJÈI1sh benefrt w0{aU0fféoI nwfft5.' ProWSn ¢enancefèsyn11gUef wat•1urtr èrKIt(WJwÈiheècIkeo[ Cthodoxludi15mas ye5cilbed tytheoffke ol the Chitf Rabbiol the Unhteo bktrVC£regDw0fthCC9[a1th. TotredteardopSo¢l andcuiwfa1xtftkillWBQsIwlts nMLvaltOtheWId2tknllSh iummunityof ETpU01 Metstyside. Totreatepro$rarfwne5 ollewbh Ethawiin ¢StOlurthtt prè¢tiÈeof)rthodox dai5m To provKle lots andribl lites in ac(trdètte withltheorttrthjevithlradh. RKrultment and apprtImt0f twstees Thtrexi5ti chantytTh5tee5 are re5WmSi14eforthe ieuuthnent ne$t¢e5 wdseekfjw VkSthPr5rte5kn1It0 perfTrirntF lo. Rkk mana¥emtnt Thefru5tet5 conlinudlyassess hsks apatty the<owe84tJTh¢5ewK1mtM. hpahh&safthandsafÈcuStlNtyofthewresatiofts assets. Th8trU5tÈe$a satisfiedthataKyopilare prOvreIleln[tse tofflan98tt tÉks. Inptrukf. insWarKetLy ison plèce. heMerer¥ ev4¢u4tiDn piotedurÈS ao re8ulèthtested aThyfinarKe5are kepturK,.arWM.
ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGLIE REPORT OFTHE TRUSTEES FC&THE YEAR ENDED 31 DECEMBER 2023 A¢tfvrtiÈsaThd achle¥eThents HDW owr a¢tl¥rtl$dolh•r plIC benefft bÈThofit dthesPlC1ItgIdartltO TheConyegJtH carrtesaUl•wdet3r4èofattKieSlfft sthmfmrdbtlr1Mv both Rel10$ actfvitbs FI4yw5'. our50È sthxes4reopenIy>iAi0rlQlhc¢rty. Fe5dv4ndhotydwy5".Al &Ykn¥hhft5tiY415wÈ4tlTotsbofkndèftdfsUprtEJlhet¢amV. ntej. 8uii115aie¥15ofatsMtsled lorrMembs. riK15trallon Dfmoiiii8es perf(KrAedbyour R ThI51fjrlvde5b)thontrlo.(+IndsUpsftS comm1Yarte5 5wrtédbyboth OUT mernbEi&dthÈWthJv&ry5hConUNty. P${TfUlUre pÈrlods oftEnfthwedbythrp1ItsaSvr$fWMIes dvK&)p. Leial and adminstrtIYe informD The5vn4608uÈopeiilti InatCQFdartÈh ned thE5F[5Ult1K0fv tsfth ChYfRabNofthUnrte¢ aftEI l ary2016. ThethorftyiTuSte54urfrqthpTrYxwqrea5W• Ch&lThMa ACoknTrn GAbraTr5 Tru5Urer ÉHaft A5wSlanITrealtr )Dk H hind JrllNWaiden MSP*x Ji4rl•r yoacu5tod1YsIÈ
ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGVE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
FIMANCIAL REVIEW
Réserves pgll¢y
The uv51eesh3vereeWed the reservespItiesOtthe7rity.
OurctynyÈ84ts0n 1s4n aselngt(nmunttv0the&4WKp4 iee5 to resE1Vt0brKle oper1w41t¥ asa con8reytion
intothe TDediLThfutuie pwiod.
Wewill 5eektherelore rocontinuemakln¥oper•M)$SL¥gkth3I SErate(ashth1OenadIs1O¢1ftttht.
IEitain reserShaetseen 6ey8naied 35folDw
Ourfal $theMer@e".
Cantsibudrffis¥e reuiwdfroffl Inber5r0(0¥Y firt¥1 alrents
CharftyllI¥Y." DOnatiOare coi¢ttsd In th¥Ktyboxe5at 5erb1ces.funoIs4rtvrtdth
In addtkn collets4onsare maonteayEaratthe Yom Kipwrh¥h-Wryfor W th¥itye5
These fid5 collerted areth5tr1butèd tovèrw Jevnkn nOTrJtwish
ALLERTON HEBREW CONGREGAMON CEMniAL SYNAGOGUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEM8ER 2023 FINANCIAL REVIEW Flftan¢lal revlew We hwe incurfed èn OvÉYallsuips in tht trwo1£3.55412022.' (fKit £IO.S53)c•mYryngdÈft£IO.257 fforn unre5trfftd surpsOf £I3lL frorn desi8n3ted fun0512022..unrÈ5Trptd ¢elit f25.025, de5vlesurU5El4.72l.ThE wsoffl the decrèèse In the unresirEed deficitwa5 unexwcted pxpefiditure in ihe WK)ryeèi. IhEwirKiylreasw lorrhedEriea%e thdeSKInated rÈser¥es Surp5 the number death50f mernbErs ol buria15theme intheyew. CwversEly.thÈfÈ e h1e30[ n)be{SO do lsUbS(ribe 10 lheIrlaI scheme, hencethe n¢iea5e In itKomE liorn ratlve5aThl atterthnt Whlst tht¥eweie7deaths of members In 202312022". ThS0101J1 5theril2022". 51 COVID.19 and luture w¢h pandemles GNen ihé profileofourcongre¥ation.the awwfv0mthesdf-fwna1s[hÈrne. Yhe designated re5eNÈ tundloctho S(htmea1thearelX1uFclEIec0sl rtcrrent iaiei. Ouiin8the Yeared al ttember2023 there o4d1h5 Of¥MeMberS. P05tyear End to mid M¥ch 2024th havebeen fUrthErd3ihs Of)5( tTrEmLw. In the last thiee ljnancialyeats had 3 and 7deaih5 peryearda¥Thr*onts(heESQtheeffErtO1 COVID.19 todate has notbeeD sl¥nilwt and has norihereftsre itywcted rtlY thETwSls. a$5e55JllEntilthÈviaiylity of I$theMeOiAlorW¥d. TheTrusteE5conliDueto Morthe51tvati0n Ular.
ALLERTON HEBREW CONGREGAnoN CENTRAi SYNAGOGUE
REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
Twsiees. Respofislblllty Statement
Thetlu5tees are rponsIblforpiWrln&fheTIVSt?es. RWandthEfina•lststls1naC¢Vd3eVffih laWa re6ularon¥
ThÈChaiitiesAci 3011 a[K6Tegurètr.s theUnder rewjfe51treirv5iE tt) martfi4nc0Istslernenlsl0reJCh finana ¥earinac£Ordafjce%Ih Ure0
KinedornGEDerèltykcepted PiattKel U.iitÈd Ki(d4m k¢¢untlry5taald55afL1eIaW5t.htréea1rye r41rvW Df the state Trf èfla115 of
thechantyèndof tbeincornin8 re5ource5 a[K$atIOntsf olthe
INDEPENDENT EXAMINER'S REPORTTO THETRU5fEES OF
ALLERTON HEBREW CONGREGAnON CENTRAL SYNAGOGUE
I iepvrt¢nthexcow)ts ofPMeifon s0efOr thear)ided 31 Dtternb 23.WIlalesEtt p•ges &1&
YOUT alleniion dr1¥tDthe fKt I1th¢ th¥ityttuStees hkne WeparedtrdmWity.S aCtyJnt5 hi K{{wdleWlthth St>tement ofReCertded
p(actke'kcQuntingar Rep¢rftingbYchDesP[epa[irtr4CCtyjnts IndWIth the FinarKial Reporri[SndX applicawelnihe UK&
ReplIC0f IreLind If102) (Effec1 Ijanuv 201SI isxd l W JM4in Wefe[E iOtheStareThTrrniof Recommerthd piathce. AEEauntinB and
RepNtinZ tycharitS". 5tstementof Re4jrnfflendedPtartl IreM5ed 2(thl inAP
ALLERTON HEBREW CONGReGATK)N (ElRAL SYNAGOGUE STATEMENT OF f INANCIAL AcfiviTIES FOR THE YEAR ENDED ai DECEMBER 2013 urrfÈSts1 Dwwed Tot LdI FU1 ioij tD21 10nfvdsfr0McbN$rQe(KtI¥Vts fflbFiship lees Grfr tax1e¢pts QonatnSttrthÈ S3806 Invp5tmenl In(ome 8ereavefneDt Actmtses ChaiitOblÈ donationslor lncomffigfvnd5fmmifjcwegener0rtryljbyt1È. Athviiiegfoi trnÈraurlunds 77,9B5 19A68 I372 iu 38ts67 6,773 .7Y 20,167 1Tr.487 19.468 1072 S.695 7.176 38J67 6.773 34.344 1.525 &255 8255 7.161 Totrl Inromin8iÈSOIKtrS 124A35 52AL6 177JS1 160 Costs of VneTat8fUs OereWYnntc5 Chailtsye 4tywties Giwernwre tosts 8.371 8J71 8.637 22,532 I38,1 1.207 17tr,977 i25.6 L26S IM.692 4.42S 129.481 173.697 r1etmenIInfunds Rer¢rrf11oTrg1lUfids= Total lun45 bioughEfLYwaid rrwsler beW¢eenfuThds Other recognsaIn5 &1055e5 Gainon revalu3tion Dffixed assets TOtalfvOJrfvd ftyward .11)257 13AII -10553 569A45 325.645 895.0) li 45S AH InuynedwNe5frDm cothLit¥knTtles The atta<hed rnotestsm intetial pltheserm$eTrts
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023 Note5 2023 £ 21)22 £ FiJ(ed Asset$ Tangible fixed assets 40k.089 403.119 urrent A55Èts Debtors Cash at bank 127.815 391.636 519.451 115.398 403,047 518.445 Creditors Amounts fallinB due wthln ¢)ne year 21.896 26.474 Net Cur¥ent Assets 497.555 491.971 Net Assets 898,644 895.090 Re5enit$ General unrestricted reserve5 Designated reserves 554,188 344.456 898,644 569.445 325,645 895.090 The financial staiements were approved by the tnjstees on signed on its behalf bv.. and were EIIOS Haft-HonoraryTreasurer and ChaiityTrustee The attached notes lorrn an integral part of these finantial statements
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 OECEMBER 2023 I ACCOUNTING POLICIES BB%iS ol pieparatlon The financi 5titwnenis have been prepared in wbth Ac(118 ar Ilepwting tychaiitiey. Statement ol Recofflmendeo Pratti¢È ap1(ab tocbants preparingthwr act0t$ in 3ccordarKe with theFinan¢ial Rep(Ktlns Standard app1kab in the UK and Republic of Irelaryj IFRSL021 leffertNe lJanuary2015k thaTiisSORP 2015.the FinbTrcial Reportingstarndard appIable in the UK and Republic ol Ireland IFR51021 andihe tharitAct 2011 Goln8con<em The tru5rpp5 a55e55theiherthe use of the gtyingtoncern Isappropriate i.e.:wthethEI •hefe èreanymatenal LKKertainues ielated toevents orcondltlons that maycastsi8nrfitani bt OD he abiltyof thÈ chaiityto continue asa gn8(ncern The trusree5 rnake thi5assessment for a period ol i veètfromthe dateof appr¢wal of these IanCIal5131eWentS. The trvsees have concluded thatthe ¢harityhasadequatere50urs Iou)nbnlTr existen for1 f¢xe5ee4b future. The charltytherefore continues io adoptthe g&tOnCern Ws in Wepari1[5fin3l statements. m•nber5hIpfeesareaQunted lor on a re(eNaNe bas15afterdt ol (l)lIvIt P¢tr•lSity). A11 other Incorne isac¢wnied forona cash reNe kna5. Re5v¥iIES eApet)ded Al expenditure of the charity isactwnLed f<Yon3n attruèls baSthen the.10lIty 15 irKurred. ExpeDdiiure irKludeSiAV VATwhith be re¢0veFeda 15 reported a5Wrt d the expeThlkLwe totmhich it te$. Charitable expenditure rornprises Ise5t5 ifKurred bylhe tharityin the ddNery of rftsattw1t£ It include5 both toststhatcafj be allotèted d1rerttrrftoh actnbii3nd those¢osts of an indirect natuie Dece55arytQ5UPPOrtthem. G¢werfiance cost5CLvNprise Ihecostsofrunnlng thE¢ha¥S¥nOtIaTh. [U•admInI181ljls saLiryand Indepernlent exafflinatk)Tr Tin81bxté a55ets T3gible fixed assets ofmore than fIma(ap3Ied anoID(l at(oAwvaluatiM. The freehold wyriycomprising the Ra'S h(se ai valuati_ The ba5 of thevbluati¢n was ¢urrent marketvai. Thev2IuaiwW8sPerfOrffled byjonaihan Ketsh C(thrclaI, Rew"ere(IValuEr5. Thtree5c05K1erthdtthe Irhok4 PY¢)pwtyismaintained in yh astate olrep3irihat tlp valuels Jt leaste9uèI io net book value. As a re5uIL the cOrreswl1TrEdepr¢0&th) be erial. ad IstheOreotchar8ed theSleMent ofFinantial £tIlieS. Oeweciation Is charged at rale5 ra31d iowrtteoff thet k$$rey1 Wal of e3ch a55(Y+ll itsexpEtted usetul Ilfe as l(Al Moior vehlde 25% iedwnB balance
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEM8ER 2023 Funds General lund5 are n¥trted funds whKh are aVailae lorvse atthediscretion of thetrustres in furtheran of the 8eneralobjectivesof the ¢h3rlty and which have noi beEndeyBnaied forother purpos. Deslgnaied fund5 iofflprlse ureStI1[ted fund5 thai have been sel asde bythe trusiee5fDr partKuL3r purrx>sek The aim and useof each deygnaiedfund Is set oui in the notestothefln3Thtial statemeh¢> Where ihe wrpO5ef¢ythh the desyate(I fu was created no btyger pplies. the funds aretransfeiied batktO8eneral llnwe5trKted tund Re51fitted fvnds arefundswhKh areto used in aCrdon[eWith spetifk restrKbons Imwsedfydonor5orwhth have been raised bythe chaylty lor partKular wrposes. The C1$ of ra1£ and at1ynlnisteriD8S fund5 arethar8ed aKainsrthe specIlUnd. Th2 charityhad no re5trKted lunds btthe year Finan¢lal Snstruments The eharityonty hasfin8nd31 instruments (Lie0 as basK and measured ¥ranmSdSt. The charity hagfio financial itlstruments that are ck35s11 as"othEe wfinanclinrUmentsrns at fair¥alue. Pen05 The syna8Dgue operates èn au¢trenrdmeni defiDed contritrAJtion penNoTr 5theme throu8h the Èovernment NEST 5cheTne. In addiiion the synago8ueiontribute5 ro a personaldefined £TritlIOn pens pbnforthe benefrt (pf the riabbi. Cash Ilow statement fht charity ha5takÈn advantage of eeMptlTr avaiLible in the Chariiie5SORPIFR5102land sectwjii 7.IB ol FR5102 3nd has tyot prepared a ash fbw statemertt as 1115 classed as yyoll. P¥tll
ALLERTON HEBREW CONGREGAMON CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Uhiestfbctrd Dt8hated Funds2023 Fuhd$1023 Total Funds 2023 Total Fund5 2022 2 INCOMING RE50VRCES Membershlp In¢ome 77.985 77,985 80,734 61ft Ald Recelpts 19.468 J9,468 20,167 Donatlon5 Yahrzeit offerln85 1.718 33 1.375 2.825 3.311 13.072 1.718 3.843 1,37S 2.825 3,311 13.072 1.544 2.832 1,145 2.53B 2,428 10.487 Yizkor offering5 Gpnwèl donations Sponsorship of klddushim Investment kncame Bank interest receivable Slnkin8 fund dep05il interesi 5.655 5.656 L520 7.176 11.311 1.520 I23] 2.943 63 5.655 A¢tlvitles for8enerJtlnR funds Hall and weddin8 fees Hh Holyd8y lees Syna808¥e tour5 Social and cuftural acti15 Other income i.i(K) J.iTr) 970 2.642 3,733 2.612 3.733 J.512 4.679 8,255 8.255 7.161 fièrÈa¥ement ath¥ltits BrIal scheme contrlbution5 other funeral 1Me(hargeS 19,308 19.3( 19,559 J9,559 38.867 38.867 19.478 14.866 34.344 Charltable donatlws rttelved Kol Nidrei Appeal Charity boxe5 6.197 576 6.773 6,197 576 6.773 4.465 4.525 Totsl itsc(*))IrkS lÈSree$ 124.435 52.816 177,251 160,424
AILERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unre5trirted Deslgnated Total Funds Total Fuods Funds 2023 Funds 2023 1023 2022 RESOURCE5 EXPENDED Cost5 018eneratlng fvnds Social and cultural actmlies Ladies Guild fund raising costs 8.371 8,371 8,637 B.371 8.371 8,637 8erea¥ement Costs Funeral & associated costs tloubtful debt provi5K)n re(*vables ledger-Idwr&75elfincrease Write offs receivablÈs dE 30.OXI 471 30.(O) 477 24.043 -3,223 1,712 22,532 4.103 34,580 4,103 34.580 Charitable Artlvltles Gross salaries and national irb5uiance Pension £osts 75.236 2.936 1.372 1.206 3.2S4 75,236 2,936 1,372 1.206 3,254 70.208 2.338 1,955 6.551 2,490 Rabbi's hospitality costs Motor and travel costs C0s15 Yomin Noraim Contribution to mATalMUd Torah 4,622 3,605 4,222 2,010 5,199 4,719 3.163 643 2.992 4.683 1160 4.771 3,373 1.029 523 2,992 4,683 2,160 4.771 3.373 1.029 523 Insurance relephone Cle3ninE Synagogue repairsand maintenarKe Rabbi's house repair$3nd maintenance Postage Printing & stationery Computer costs Securitycosts Kiddushim tosts Pla4ues and presentations Religious purchases Levies and fees General expenses DepreciatiorFrnotor £ar Bank charges Legal & professional fee5 Charitable distributions-Kol Nidrei Apppal & general Doubtful debt prowsion recewables led£er-Idecrea5el Write offs recesvable5 led8Èr 960 1.703 960 1,703 3,096 5,913 S92 1,408 933 5,842 3.678 5.913 592 1,534 2.430 857 1,534 2,430 857 845 2.590 2.030 729 2,030 729 2,706 790 2,ILKI 3,650 -4,S7S 5,921 138,601 350 4.425 4,775 -2.999 1,326 129.481 -2.999 1.326 125.056 4,425 Governance costs IndepeJen1 examineT5 Costs 1.265 1.265 1.207 Total Resourcts Expended 134,692 39,W5 173.697 170.977 ia
ALLERTON HEBREW CONGREGATION CENTrAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2023 STAFF COSTS 2023 £ 2022 £ Wèges & satsries Social Security costs Pension 105ts 70,493 4.743 2.936 78.172 65.465 4.743 2.338 72.546 Average number ofempbyees The averagè number OFemDyeesdrlTh8 the year was as folw$.. 2022 Hi8hei pald stsff No employee parned more than £60,(KM) in the year T[feeS djd not ieceNe any remuneration. expenses. or other berIt5 in the year Key rnanagÈment pewnel The key managemeni pe150ne1Of the thartyareas Ited in the charityinft¥matlon page These comprise the Trusteesand ihe seniof m3na8emÈnt tèom TANGIBLE FIXED ASSETS Freehdd Motor Property Vehkle Total At I january 2023 Additions in year Di4PJ5a15 in year At 31 December 2023 395X I2,9) 407.gxt 395.( I2,) 407.9 DePre(laon Al l January 2023 Chèr8efor the year DSsposals At 31 December 2023 4,871 2.030 4.871 6.g)I 6,9Jl Book Value Al 31 Decembei 2023 395,(11) 6.089 4Olm9 At 31 Oecember 2022 395K( 8.119 403.119 The premises occupied by the syna808ue. are leased Irorn Arena Housing Group Limited under 3 125 year lease dated 28 February 2007, at an annual peppercom rent. Upon completion ol the lease a prernium of £625,(KJ) was payable. The lease includes a clause wohibtire diswsal of the property by the custodian trusreÈs, except that wheie the trustees are unableio continue using the premises, they are able to Surrender ihe residue of ihe lease at a Enil premiurn to the leaseholders. As a result of theSE clause5 the lease has novalue to the con8re8ation as there is no rightof dispDsal. Therefore the value of the le35e 15 not incorporated into the balan$heeE. Equally the lease premium prepaymeni paid on completion has no value io the congregation as it Is not a recoverable amount and so has been ful impaired on cornpletion and £nil value carried forward. p4t14
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 £ 2022£ Amount5 falling due wthln one yÈar: Receivables ledger balance5 less provisions Sundry debtors and prepayments 14.594 113.221 127.815 12,361 103.037 115,398 Included within sundry debtois and prepayments is a designaled deposit account hèld by the Liverpool jewish Hou5in8 A5SOCiation Limited in respect of the de5igrhated sinking fund reserve Set aside for major repairs to the synagogue buildings. Thè balan as at 31 December 2023 was £84.81012022.. £78.2901 BANK BALANCES 2023 f 2022£ Barday5 Bank: Current account prniuM deposit account Rèward account The Chariiy Bank 40 day notice account Cambridge and Counties Bank 120 day notice account United Trust Bank l year fixed bond Redwood Sank l year fixed bond I,oc 32,754 1.040 285,278 33,729 86.733 86,149 ioo.ocK) 85,0 391.636 83,(KKJ 403.047 CREDITORS: AMOUNTS FALUNG DUE WH1N ONE YEAR 2022£ Deferrèd income Other taxation and social security Other ueditors and accrua15 16,895 21,896 21,474 26,474 The deferred income relates to a specific legacy which has not yet been defrayed as the wishes of the donor family have not yet been finalised. SUPPORT cosrs Included within rharitable activity Costs are support costs totallin8 £24,625 in relation to adfflini5trator's salary. Of ihis 5% amounting to £1.231 would be apportioned to the dèsignated burial fund. 10 RELATED PARTY TRANSAcfioNS No iransacliDn5 took place with relatèd parties during the current or previous year. Page 15
AiLERTON HEBREW CthNGAEGATION (ENTRALSYNAGOGVE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER2023 Ai31 FUNDS 13 aiJ2 .iy D16 RevI1)re 435 BuNl%lund L4&eiGu Chafft•bdoMtions1 &hkrytund LIZ5 7?> TFund1 i¥Fund 5knr1 APiILYStsC rsr5wEE1lFLV•S TawbknfixodasJ•l% Ot[1451$ 151WJ 3W456 497555 POS1wN SHEÉTEW4f5.NO*ADSnMG