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 I￿16 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 theWan￿al rgportafidftnanrta15tatern￿tsknthevE3re￿1ed 11 (*cember2023 ConfTmithatt￿coThWtyvAth the cha￿deSAc1 1011, Charities S(￿p 2Q15 ènd the Flr4Mlal Reporti￿s￿n￿ar￿W￿a￿p inU* uKar￿ RewlAKof1rÈ￿￿d IFRSIOIII iJanuaty20L51. Stru¢tutei iovernanco and management The￿lertOn Hebrew c•vxrWt￿n Centr4lSwpgoEVtts0 leg￿t￿Ed thawityl M.1169737] and a ch*itrblelTrcow*ed oryants*h￿ 45wclatbnlCIOI. 1¥SterEd Wththechèiftycomrn￿sl0fi0ll 18Lktobei 2016. Tbech4rity 15 gov¢fflÈd ￿ its t(AtstitutvJrt aThSruksadOpted*then￿*e￿aIaBervJlfi￿J￿ha4 on 4SEwernbEr2016. Thecharity ￿ man48ed 1ytheeNecuti￿te3rn otÈèMxxnted aDrA￿￿ètIb￿3nn￿IeTheTr1 n￿nE ollherrrtrteis ol the iAi0r￿lQlhc¢rty. Fe5dv*4ndhotydwy5".Al &Ykn¥hhft5tiY415wÈ4t￿lTotsb￿ofkn￿dèftd￿f￿sU￿p￿rtEJ￿lhet¢am￿￿V. ntej. 8uii115aie¥15ofatsMtsled lorr￿Memb￿s. riK15trallon Dfmoiiii8es perf(KrAedbyour R* ThI51fjrlvde5b)thontrlo.(￿+Inds￿Up￿￿s￿ftS comm￿1*Yart￿￿e5 5wrtédbyboth OUT mernbEi&*dthÈWthJv&ry5hCon￿UNty. P￿￿${￿TfUlUre pÈrlods oftEnfthwedbyth￿rp1I￿￿tsaSv￿r$fWMI￿es dvK&)p. Leial and admin￿str￿tIYe inform**D The5vn4608uÈopeiilti InatCQFdartÈ**h ￿n￿ed ￿￿thE￿￿5F￿[￿5Ult1K0fv tsfth ChYfRabNofth*Unrte¢ aftEI l ￿￿ary2016. ThethorftyiTuSte*54urfrqthpTrYxwqrea5W• Ch&lThMa ACoknTrn GAbraTr5 Tru5Urer ÉHaft A5wSlanITrea￿ltr )D*k H hi*nd JrllNWaiden MSP*x Ji4rl•r yoacu5tod1￿￿￿YsI￿È ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGVE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 FIMANCIAL REVIEW Réserves pgll¢y The uv51eesh3vere￿eWed the reservesp￿ItiesOtthe￿7rity. OurctynyÈ84ts0n 1s4n aselngt(*nmunttv￿0the&4WK￿p4 i￿￿ee5￿ to resE1V￿t0￿￿brKle oper*1w4￿1t￿¥ asa con8reytion intothe TDediLThfutuie pwiod. Wewill 5eektherelore rocontinuemakln¥oper•M)$SL¥gk￿th3I S￿Erate(ash￿￿th1Oena￿dIs1O¢￿1ftttht. IEitain reser￿Sha￿etseen 6ey8naied 35folDw Ourfal $theMer￿@￿e". Cantsibudrffis¥e reuiwdfroffl In￿ber5r0(0¥Y firt￿*￿￿￿¥1 alr￿￿￿ents Charftyl￿l￿I¥Y." DOnatiO￿are coi¢ttsd In th¥Ktyboxe5at 5erb1ces.fun￿oIs4rt￿vrtdth In addtkn collets4onsare ma*onteayEaratthe Yom Kipwrh¥h-Wryfor W th¥itye5 These fi￿d5 collerted areth5tr1butèd tovèrw Jevnkn nOTrJtwish Theth¥itytluSteeswl cOnt￿U* ￿t￿￿t01 mOvbn8fryw¥d. Inbi@wofthele¥elof Te5er¥p5.the(hariytyb5tEesarÈof DperatèasaBohxcwKorn. The Execvty¥e and (DU￿￿1 meet re¥ulatlyro enswe that￿e5￿ueL% ￿￿￿llY.￿n￿￿bN50lt￿thr￿￿rnltteeStsrtng Ydrlov5indMdual 5kn11s andeweiStnre to the{un￿￿80fts￿ cangIe8ati￿￿ owthths8Otothem IV￿rh￿dw￿*k ￿ ￿e￿o￿o￿t0 th25hule on anwJiely¥Ql￿t¥Y SK%. Rabbi Natèn Fa8￿man and RebettzenAvit¥ ¥e rrty*weUe5t*lshed Ibpl￿dEr Ct>DmU￿ty and ai I￿Oat￿ tsfd4sr¢poii The corwe8at￿￿cO￿t1n￿*sto emerge w tovK1 bèdEto ThYrn4itywthsttbitt5￿laciI￿s iebmWtotheswv¢ue ￿Steal01 reniotelyoDlin¢. Attendances aie51ill thwnthtrJihw pleityidbutaiefradua￿N￿teè￿ We hève hek1 a lull proerarnme offe￿￿￿0￿7n&l￿yEarln[￿￿￿F1thrIlhI Or•Al￿1￿)0¥ètityIIIMsyeathJ[I￿tt**1￿￿rmQffjhSwaS •serie5of FrAlay nIght5e[￿Ce5￿d500&SWh￿h￿0vèd rwularand attratted Amye￿I￿￿30b3L1t5Et¥ltr. In March 20I3theanrvJal O¥*c5et*Ke wa5 he1dVery￿[ccS5f￿IydlAlertr￿. bw8la5thE4Jthereln20J7. TN5 W35 also t￿￿(Si seThiCe&rKepteC￿d.TknE 5Eite waswdl ap￿￿rnate￿ allindwtn8 Lord Mayors deputy Loid lieute￿1. 5hÈritt. ￿PAI￿1￿ryJnd der&f. (knoymRthfats￿lhw3S￿eWtprÈ4ther. 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 OvÉYallsuip￿s in tht trwo1£3.55412022.' (*fKit £IO.S53)c•mYryngdÈf￿t£IO.257 fforn unre5trfftd surp￿sOf £I3￿lL frorn desi8n3ted fun0512022..unrÈ5Trpt￿d ¢el*it f25.025, de5v￿le￿sur￿U5El4.￿72l.ThE wsoffl the decrèèse In the unresir￿Eed deficitwa5 unexwcted pxpefiditure in ihe WK)ryeèi. IhEwirKiylreasw lorrhedEriea%e ￿th￿deSKInated rÈser¥es Surp￿5 ￿￿the number death50f mernbErs ol buria15theme intheyew. CwversEly.thÈfÈ ￿￿e h*1￿￿￿e3￿0[ n￿)be{S￿O do ￿lsUbS(ribe 10 lhe￿IrlaI scheme, hencethe n¢iea5e In itKomE liorn r*atlve5aThl atterthnt Whlst tht¥eweie7deaths of members In 202312022". Th￿S010￿1￿J1￿ 5theri*l2022". 51 COVID.19 and luture w¢h pandemles GNen ihé profileofourcongre¥ation.the awwfv0mthesdf-f￿w￿na1s[hÈrne. Yhe designated re5eNÈ tundloctho S(htmea1the￿are￿l￿X1u￿Fc￿lE￿I￿ec0sl ￿r￿*￿tc￿rrent iaiei. Ouiin8the Year￿ed al t*tember2023 there ￿￿￿o￿4d￿1h5 Of¥￿MeMberS. P05tyear End to mid M¥ch 2024th*￿ havebeen ￿fUrthErd￿3ihs Of)5(￿ tTrEmLw. In the last thiee ljnancialyeats had 3 and 7deaih5 peryearda¥Thr*ont￿s(he￿ESQtheeffErtO1 COVID.19 todate has notbeeD sl¥nilwt and has norihereftsre itywcted ￿￿r￿tlY thETwSl￿s. a$5e55JllEntilthÈviaiylity of I￿$theMe￿Oi￿AlorW¥d. TheTrusteE5conliDueto M￿￿orthe51tvati0n ￿Ular￿. ALLERTON HEBREW CONGREGAnoN CENTRAi SYNAGOGUE REPORT OFTHETRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Twsiees. Respofislblllty Statement Thetlu5tees are r￿ponsIbl￿forpiWrln&fheTIVSt?es. RWandthEfina￿•lstst￿￿ls1naC¢Vd3￿eVffih laWa￿ re6ularon¥ ThÈChaiitiesAci 3011 a[K6Tegurèt￿r.s the￿Under rewjfe51treirv5iE￿ tt) martfi￿4nc0Istslernenlsl0reJCh finana￿ ¥earinac£Ordafjce%￿Ih U￿re0 KinedornGEDerèltykcepted PiattKel U.iitÈd Ki(*d4m k¢¢untlry5ta￿ald5￿￿5a￿f￿L1eIaW5￿t.￿htréea1rye r41rv￿W Df the state Trf èfla115 of thechantyèndof tbeincornin8 re5ource5 a[K$a￿￿￿tIOntsf olthenÈSS Thetru5tee5are r¢>W￿lb1*f0f keepry WuafeaccauThbnE retDidsthatareW￿￿knl to51￿1*e￿P1￿rt thÈcharit(s tran$￿10￿5?r￿ rf￿(￿e￿th rtasonat42 accurary1tanttirtEtI￿ I￿an(la1 of Y*ch3rityandeNablethem toewrethaiu* 1¥P￿￿StatementsC0Mp￿￿ththech)￿Ies A OIL afjd regulaiions ffl3detherEUtOerandthe olthetryS1 oped. The aieakn re5wn5Welor54f￿UVd￿thtII$etS of thetharityar h￿r￿efOrtak1ThÉ ￿asonable srep5 forthÈ mÈntpOn aThJ dete¢tioftOllra￿&￿IOtherirreKulMil￿￿. A[pr￿Ed byOtement ofReC￿￿￿ertded p(actke'kcQuntingar￿ Rep¢rftingbYch￿DesP[epa[ir*t￿r4CCtyjnts In￿￿￿d￿￿WIth the FinarKial Reporri[￿S￿ndX￿ applicawelnihe UK￿& Rep￿lIC0f IreLind If￿102) (Effec1￿ Ijanu￿v 201SI isx*d *l W JM4in Wefe[￿￿E iOtheStareThTrrniof Recommerthd piathce. AEEauntinB and RepNtinZ tycharit￿S". 5tstementof Re4jrnfflendedPtartl￿ IreM5ed 2(thl inAPye wtssection 154 of ihE Charltles Aci zoii. My wrKk hèsbeen un¢ertakeTh sothat I m*ht siai@ ￿￿￿[harity's ifbSteesih05etnwpts i am tewred tostatetolhEm In a)ithdependeoteAaminersrepoil and for rw>oth2r WTpose TO1￿ Idle5t extent ppimlt￿d by Lts. i ￿not￿rept0r1$SUn￿re5pwb1I￿fO￿¥o￿0th8l t￿Trthe tharityJndthe fity's trustees J54 bod¥, farmyworK lot trdsrep¢rt ot kn the opr4wsl ha*ef¢xTn*d. Respecilve respOn￿bIlItTe5oI tn￿tee5 and Ex￿￿er The charivs tIU5tees ale rtsponsiile foi the prèp3rètrunof the ieothred forthlsye4r under 5e¢bon 144121 of theChaiitiesA(t 2011 atyj that JniThdep¥thte￿I•a￿OTh6nÉ0dtd. Is myresponsi￿IltytO-. examinÈ thÈkc(ountswthi secl1￿ 145of ihe Ch4ritie5Att2011. tofr41¢w the prutrdweslavj down intheeEnEta)threttths#￿￿ Se￿10￿145￿xb] ofthe chartty￿ Act 2ml. tost3tewhetherpartKuLIi ffjaty5ha*Éon)e thmy3¢teThikn. Baslsof IndtpÈndenteyAmlfflrfsreptri My etsminètiOD was cairid okntinaccordarKevMhthe ¥ÈnÈtal liiectiWWI bythe CharltyCr￿O￿5OOrl An examinat￿nIn￿Lth5 ? cryllpar4￿￿ tsfthe accowt5with thÈ xttXfflkn8resek The aim and useof each deygnaiedfund Is set oui in the notestothefln3Thtial statemeh¢> Where ihe wrpO5ef¢y￿th￿h the desyate(I fu￿ was created no btyger pplies. the funds aretransfeiied batktO8eneral llnwe5trKted tund Re51fitted fvnds arefundswhKh areto ￿ used in aC￿rdon[eWith spetifk restrKbons Imwsedfydonor5orwhth have been raised bythe chaylty lor partKular wrposes. The C￿1$ of ra1￿￿£ and at1ynlnisteriD8S￿ fund5 arethar8ed aKainsrthe specI￿lUnd. Th2 charityhad no re5trKted lunds btthe year Finan¢lal Snstruments The eharityonty hasfin8nd31 instruments (Li￿￿e0 as basK and measured ¥ran￿mS￿d￿St. The charity hagfio financial itlstruments that are ck35s11￿ as"othEe wfinanc￿lin￿rUmentsrns￿￿ at fair¥alue. Pen￿0￿5 The syna8Dgue operates èn au¢trenrdmeni defiDed contritrAJtion penNoTr 5theme throu8h the Èovernment NEST 5cheTne. In addiiion the synago8ueiontribute5 ro a personaldefined £￿Trit￿lIOn pens￿ pbnforthe benefrt (pf the riabbi. Cash Ilow statement fht charity ha5takÈn advantage of ￿￿e￿eMpt￿lTr 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 Dt*8hated Funds2023 Fuhd$1023 Total Funds 2023 Total Fund5 2022 2 INCOMING RE50VRCES Membershlp In¢ome 77.985 77,985 80,734 61ft Ald Recelpts 19.468 J9,468 20,167 Donatlon5 Yahrzeit offerln85 1.718 3￿3 1.375 2.825 3.311 13.072 1.718 3.843 1,37S 2.825 3,311 13.072 1.544 2.832 1,145 2.53B 2,428 10.487 Yizkor offering5 Gpnwèl donations Sponsorship of klddushim Investment kncame Bank interest receivable Slnkin8 fund dep05il interesi 5.655 5.656 L520 7.176 11.311 1.520 I2￿3] 2.943 63 5.655 A¢tlvitles for8enerJtlnR funds Hall and weddin8 fees H*h Holyd8y lees Syna808¥e tour5 Social and cuftural acti￿1￿5 Other income i.i(K) J.iTr) 970 2.642 3,733 2.612 3.733 J.512 4.679 8,255 8.255 7.161 fièrÈa¥ement ath¥ltits B￿rIal scheme contrlbution5 other funeral 1￿Me(hargeS 19,308 19.3( 19,559 J9,559 38.867 38.867 19.478 14.866 34.344 Charltable donatlws rttelved Kol Nidrei Appeal Charity boxe5 6.197 576 6.773 6,197 576 6.773 4.465 4.525 Totsl itsc(*))IrkS lÈS￿ree$ 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 mA￿TalMUd 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$3nd maintenance Postage Printing & stationery Computer costs Securitycosts Kiddushim tosts Pla4ues and presentations Religious purchases Levies and fees General expenses DepreciatiorFrnotor £ar Bank charges Legal & professional fee5 Charitable distributions-Kol Nidrei Apppal & general Doubtful debt prowsion recewables led£er-Idecrea5el Write offs recesvable5 led8Èr 960 1.703 960 1,703 3,096 5,913 S92 1,408 933 5,842 3.678 5.913 592 1,534 2.430 857 1,534 2,430 857 845 2.590 2.030 729 2,030 729 2,706 790 2,ILKI 3,650 -4,S7S 5,921 138,601 350 4.425 4,775 -2.999 1,326 129.481 -2.999 1.326 125.056 4,425 Governance costs Indepe￿Jen1 examineT5 Costs 1.265 1.265 1.207 Total Resourcts Expended 134,692 39,W5 173.697 170.977 ia ALLERTON HEBREW CONGREGATION CENTrAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2023 STAFF COSTS 2023 £ 2022 £ Wèges & satsries Social Security costs Pension 105ts 70,493 4.743 2.936 78.172 65.465 4.743 2.338 72.546 Average number ofempbyees The averagè number OFem￿Dyeesd￿rlTh8 the year was as fol￿w$.. 2022 Hi8hei pald stsff No employee parned more than £60,(KM) in the year T[￿feeS djd not ieceNe any remuneration. expenses. or other be￿rIt5 in the year Key rnanagÈment pewnel The key managemeni pe150￿ne1Of the thartyareas I￿ted 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(la￿on 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 p￿rniuM 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 W￿H1N 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 RevI￿1￿)￿re￿ 435 BuNl%lund L4&eiGu Chafft•b*doMtions1 &hkrytund LIZ5 7?> T￿*Fund1 i¥Fund 5kn￿r￿1 APiILYStsC* ￿r*s￿r5￿wEE1lFLV•S TawbknfixodasJ•l% Ot￿[￿145￿1$ 151WJ 3W456 497555 POS1wN￿ SHEÉTEW4f5.NO*AD￿SnMG