CHARITY NUMBER; 1169737 ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Charity Information Report of the Trustees Report Df the Independent Examiner Statement of Financial Activities Balance Sheet Notes to the Flnancial Statements 10-16
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 Key management personnel Trustees and Senior Management Team Charity Trustees MrA Coleman Chairman MrEAHaft Honorary Treasurer MrJDBeck Assistant Honorary Treasurer Mr M J Lawrence Senior Warden Mr S Alls Junior Warden Position vacant Honorary Secretary Senlor management team Rabbi N Fagleman Rabbl Mr D Coleman Administrator Reglstered address Malcolm Malits Court 207 Mather Avenue Liverpool L18 9U B Reglstered charlty number 1169737 Independent examiner MISS Katie Dillon BA Hons BFP FCA Alexander Myerson & Co Limited 61 Rodney Street Llverpool LI 9ER 8ankers Barclays Bank Solicltor MrG Abrams Gregory Abrams Davidson LLP 20-24 Mathew Street Liverpool L2 6RE Page I
ALIERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees wesent their onnus repDrl and fInanCi 5tater¥>EnlS f>rihe year ÈnLleil 31 DKembei JO34 and coThfiim that they compl¥with the Chorilles Act 2011, CharIt$ SORP 2015 and thtt Fi£1a1 Reportlrkg sionthaid Applir4ble in the UK and Republic ol Ireland IFk51021 l Efletiivè I Janary 20151- Stru¢turè• iov•fh•n¢• and man¥iement rheAllertop) Htbrew CoTh8re8aiion CeTriralSyn•8¢iUé Is a reglsiered charily I no.J 1697371 anrt J rbarithblo Inr.oipofateiSoreAniiaiian-assocIHiioD ICIOI. 148litered wilh thachirily Commlsllon on 18 Oclobef 2016. Thechaflty 15iowe¢ned ty Ii%£onsl4tutlon vnd wlE5 by the mernbtr$ Ot a Éerteial meètln8 held on 4 September 2016. Ykechafity 1$ mana8ed by Ihe eKecviwe team who areappolntfdahnualty ai the annual8¢er¥I meeilng ol ihe membe15 01 ihe con8rÈ8aiion and who Ire also the Iharlty fr4&e5. The ExeclIve nienibe¢s In poli ai the yearend are Ilsred on the Ihaflly Inloirnaiion paBe. TheeMecutivecompilSttI the chèlrinan, treisuref. asslstanl ireasuier, Secta. 5eJlor wJrdtA and Irnr wèrden. Thtré Is also Covncllol th• ton$fe8atlon comprlsins elected thembers who are appolrtLed annts•lly allh• Afjm. Th• m4xknum ryurnbpF vf electtd Cf>uficiI membèri bs ii. Theele(led rouncll 8overns Ihe conyeAalion. Th• èxt(uUve ad COUfKII meet on a rEgulor bèsls tornanage Ihe allalr5 0lihe £hèiity and to loimulate pDIICY, Thechaibly's ?Lln)inisirai¢r thina8es theday to day operotlons of ih¢ ¢horiy in lièisor> wilh thé tr•isuieis irtd<hiirMan. Obl¢¢tlve5 and actlvltles Thèoble¢is of Ihethartty are ro pr¢Mot the lewlsh fell81ofi lof ihe publ1¢ ne111 by ww olallor Jrryo( (h¢ l¢llcswlDg nieas.' Provlslon •nd m•lai¢narKe ol 4 s¥n¥io8v¢ loi pf•y•¥ to furthe¢ and incouri8¢ tle Pf•¢14 ol Oothodox luda151Th 05 pfeicflbed ty the otllce of Ihe Chlel R•bbl of the Unli¢d Htbrew Con8fe8èt¢on5 01 the CommonweJlth. Tct creaie ind dcvEIog s¢ilal ond cJJltvr•l 4([1¢1¢5 lor al a8os ler 11% member5fv1p and io iliewldtr It517 cpmmunlty of Llveipp¢l •nd Meiseyslde, lo create pro8fan)me5 of Jewish lÈarThln8 andedut•iion In (¢nluncilon wlih ¢ther bodies lo IiJrthe¢ ildand $iièniihen Ihe piact51¢ oforthtsdox judaism To provide plots and trurl•l iiies In acto¢dènc¢ wilh the orthodox Jewlsh trèdltlor•. To cgntrlbvte 10 wellara •nd ¢h4rii•ble purpD5ei in connKiion with Lhe Jewish ieli8ion. Rouultmenl and •ppolntment ol Irust•es The vtstln¥ ¢hbrllY trustees •rè r•sponsYol•1or rhe Trcrultrnent ol new irusrees ?nd seek those Indl0uals wiihthe retylslte sklllio pertorThi Ihe fole. Rlsk min•8ttment Ihetru5tEQ5 C()niimually oss¢ss rlsks appllcable to the roii8re881ion. These IlUde linanci•l. hoilth & safety nds4lo cusiodyel the (onÉ¢e8a¢iofis asseis. Thetrusteos are iitlifted thot approprlaie pro<¢du¢ei alé lft place 10 maD•i¢ these ilsks. In portirulai. iiisuiancp coverls in plaro (ire ind emerBeriry a¢uaiioTh PF(bceduré5 aft i¢ul•ily iejted and flDJTh¢es are kepf under ie8ular revlew.
AiieftTON HEBREW CONGf¢EGAIION tENTRAL SYt4AGOGUE
REPORT OF THE IRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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ALLERTON HEBREW CONGREGATION CENTAALSYNAGOGUE
REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
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In attdiiion Idlecilon5 aré m&de oTr<¢ 4 yeif ai Iheyorn Kippurhi8h-holyday lor locil chèrllles.
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Oeteimliwj bylhE SynaEO8UÈ elecipd council.
SlnklNI FvThd: Fund5 are sel aslde annually to covti lulufe rnalor r¢airs to the synaio6ue buudinli.
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AILERTQN HE8REW CONGREGATION CENTRAL SYNAGOGUE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 310ECEMBER 2024 FINANCIAL REVIEW Flhanclal revlew Wthove an ovtsill drfi¢il In Iheyeii of E8.95011023'. 5urpTu5 £3,$541 (ornpr15in¥ deficit E25,584 frtyrn unreJtrltlÈd ie5erves Sufplusof É16.634 Irom dtsltThaied fu% l2023.- unre5trlrtèd Llelicll ÉIO,?57, surplu5 E13,8111. The yln(Ipal ie•son forthe htrèbieln thè unièsEri¢led defScll was Ihe1055 01 fwdsftom 8 b3n imcvniinil? É1&5rM Frthel d&i8Jts ol th15 eyceplipnaliiemaie 5hDwn aty0. The prlnclpal rèasonlor Ihe IreasE lTrthÈ desw>aie resefves suvplu5 Wjslhe hichu InteEEs¢ Ittelve¢J tsn bank dep05tlS. COVID.J9 luture 5Uth pandemlcs Gwen iht aR¢ piollt of 01 £0ne¥eEaltDfj, Ihe prlTr(Ipoli15k irlses fiom the Self-1tabuflal scheme. The desiinaiod re5eive lor the t>uri415chernÉ ai Ihtyear end wovld (overihE ¢091 of èpprollm)te 67 funéials •) curitnt r•les. Jiin8 ¢hp yejr ended 31De¢embei 2Q24 Ihele weie only S deaths of schèrne mÈmbefs. posi year tnd to mld MIF¢h 3025 Eh•re hAve been no furt¢ deèthsof a %cheine nièmber. lrtlhe 1•5t ¢hre¢ flninclalyeais we biv¢ lad beiweeo 3 bnd6deith5 pei ytar clalrnirt6 on IhÈ 5Chethe efle(i ol cov119 to dèto has noi been Ind ha9not theiefo(e Ileted si8nifitiAtiy the Truiiees. ass+ssmeii tyf the vlab111ry olthè Schemé B10rWard. IheTrustéi C¢tlflhve io monltorihe siluallon r¢Wailv. Pbs
ALIERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE RÉPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 TYu$tees' R•spoD51blllty Stllement Thtlfuslees we r¢5poTrs-l)le ftsr p¥ép&rin8 Iht Tiuslee5' Report and the linancial slements1n accoidonce wlth Dppllcoble law and1t818t10Th%. TheCh•iKle$ Art 2011 ieivléiions Ihereuftlèr fÈgtilre5 the tru5tee5to pitpar+ Iin•ncia5 stateh)enis for each finonilal VEa? &¢¢DrdaniÈ wilh Uftftèd Kin8dom GmerJlFy Acceptebpraaice I Imited Kin8dorn ACCDuniin6 StAndaids 8Dd Jpplicame lawl whlch aive è iiueafvs lèlr olihe J14tt pl Jffoif5 ollht charity ènd ol In£omittgre50vr<ts •prAlcallon ol the iesou¢¢es, Includln8thelncLkTre•nd eMpendrture.01lhe (b•rhy lèrihèi 10. In PTrv4ilniihè fth&n(?èl tsartméhts, tlIV51%¢$ &rÈ r4uired 10 seleti $uiioble acrountln8 wllcle5 •ndlhén lpplythem (on51sleTrtly obSEry¢ the mtihoLlsbna pAnclpl25 sel out in IhE St•iemeni ol Aecommended Pi6111(¢' AccDDnikn4 athy RèPtsrtin8by Ch•rtlis' I fe¥lied 20051 PTep•re the Iln•ns101 siiiÈmeth15 on Iht aoln8 concein bJ515 vnless if Is inèppropflaieto ptoith)tlNii ihe ch4illy wlll coniirtué kn bune$S Thtirusiets •re rC5PQllsie f¢( keepin8 aOe4Ulte accouniini ierords that •ri svttt<ieni to show ittd eyplikn Ihe V4nSa(lions and Oiscloié vthlh rt6sonable accuf¥(yat •1 Ilme IhÈ Iininci81 posiiian of the(Mr¥and enable ihéni ltrtnsurt Ih4Jl the fihanclJl ii•temenl¥ (otnplywilh the Chafilies Atl 2011 diqiulailoN% m•dt theieunder •rLd the provisorth¢tl%I deed. Ihe IFu51tes 01É4s• respo0sle lor$•le8141nIte asselF of the chaiiiy and h•nÉ• for t•14rti¢asonèble iitP5 10¢ th pre¥éniidn deiectloA ol •n¢J othér If¢t8ar111e$. 20 Mar 2025 Iwoved bytrder oPtht Bairdol Irusiees on.............. .4nd £igned on Its behillby.. El H•ft )nDFaryYf•iiur•i•Thd Chjwlty Tw¥st¢t
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE I rèporton the 3ccounli of Allerton HeeW coneSai10n Ceniral syna108e for theyear ended 31 Pvcembpr 2024. whth •rÈ setout on paaes 8-16, Ygur att•Itio Ss ériwn to the fact that the rhèritytrvstees h3¥e prèp•red Ihe ch¥ity's accourtts lth atcordan£e with the Slolenient DI Rerommende Prèttlce AccDLTrnllN8 and fteportin8 ty ChaAts plerInK theiy acc¢vTrls acfoidanrewllh Ihe flhofjclèl Reportln8 andèid applK)ble irn the UK and Rèpubllc ol Ireland IFIS10211effe¢tive I january 20151 IssvÈd ITr Mèy 2014 In weferenceto Ihe SI41•t DI RecDmmeT%led Practice. A(couniin8atyJ RiptIng by Ch•fllle5'. Star¢ment ol Recornmended Pi•cte l¢¢viStd 20051 Issueo ITr Apill 2QOS whirh is ielerred l) ITr Ihe Claiilies IA(covnts ft¢povisl Re8u100ns IW6, but whlcb has beert withdrawn. l undersland Ihii Iht chèfltls trvstee5 114ve &oneihl% IAordèr Inr thethaiitV'5 accoun15 to give a Irur I falr vlew In acrordance with uhiiéd Klngdorn Generolly Ac£eptod Accotsntln8 Pra¢ti¢e effectrye loraccovniin8 p¢rloLls be8lhrtits4on or after I lanuary 2015. TNS report Is mad¢ solely iothe chailty'i tlUs1•1s,as i body. In ac<ordafi¢e with thi re6ulatlons m&Je uoder section 154 ol ih¢ Chailtle5 Ali 20II. My work has been iindc¥tJken so that I ml£htsiaie to thechaillY'S Lfusttes those mallers l am repuired 10 510¢¢ ¢0 ¢h¢m in èn independent eKaftilner'5 feport and ntrothÈr Wipe. To the fvIIp5t txteni permllted by law, I do noi accept or 155un)e fo5PQn5iblllly¢o anyone oiher thJN ih@ £har51y and the chèrity's liusteai IJ a body. for my work. foi ihis repori, or foi the opln5on51 have lormed. Reip•¢ll¥e respon51bllltles ol tfuslels and •xJmlnèr Th• ¢h•rity'strusiees Ke re$ponsiL)le for thé prepaiailon of ltr accouots. Thech?rhy iiustee3 cohsidei that an audlt 1% noi ieoulred fol Ihls yeèr und Sttlloll 14412101 the Charllle5 A<1 zoji artd thai In lThdèpndértt t¥•min•iioA Is needed. 11 my re5p¢nslblllyto'. 饕mlne the accounts undef sectlon 14501 the Cbarilits Acr 2011 to lollow th• proudufes lèld dowfj in the ¢erteril oiiecilon$ 8lvert by Charifycarnrnlsslon under se<tlon 14515llbl ol theCh•rllles 20tI,. ènd io st•ie wheiher partlculof iyièiiers h•¥étome iomy )¢ienilon. Bisls ol Indepefid•rt ex•mlner's ieport My exèmlh•tl¢n w)$ carrled out lrt ic(ord•rtcé wlth tlie gertéfal Olreciion ilv•n by the Chiiliy Comnysslon. examiratl¢A IncludES a comparlion of the accwms wlih th• •cc¢¥nilni ie¢¢rés kept by the charliy and a comparison ol ihè iccovni£ pre5enled with Ie fecwds. It also IDclud•s con55derarlon ol ony UTrLtsval Ii•rns ordlsclosuie5 In th• 4c<ounts. Ind Seeklng explanBllons fiom y¢1¥ 0$ Inistees cincernlni •ny such Matters. The pioi¢dures undertaken do iiot Pfovide all Iht vldence that would be requlr•d in In •udit arnlt0Th5equenlly noopIon Is iiV¢n •5 to wheth•r the aecount5 wes¢•i8 truè Ind falr. vlew and Ihe repprt15 Ilmiieo 10 Iho$e maiters set Out In the siai¢n)eni tyelow Indeptndent ex•mln•i's $t•iement In (onnectlonwlLh my t¥•mlnatlon, no matter has come lo rny oii¢fitlon'. whkh 8lves rne reasonable cause 10 bèlit¥È ihat In iny rnaterial respecl the fequlremeTris'. to keep atcountini ie£ords In acrofdance with secllon 130 01 Ihe Charities Aci 20JI. io prepaie occcwntswhlchaccnrd wllh the accounilni itctsrdi: and to £ornply with Ihe appllcable requtièmefiTS ¢entetnln¥the lorrn and tonten¢ pl a<cwnls set out lo ihe Charllies l A(cwnis •nd R•portsl fte8ulllon5 ?008 lavè noi been rntl,. Of to whl¢h, in my op1n1ol gttt#t40rt Sh¢Id be*Jrawn in ordef 10 •naNe a PToper understBndireot Ihe accounts io be ¥gached. K Dlllorn BFP ICA On beholf ol AleKan4¢r m(sOn & Co lirnited Chartered ACContan1s 61 Rodvey Street Llverpool LI 9EH g2141202
ALLERTON HEBREW CONGREGATION CENTRAI SYNAGOGUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2924 P4otes vAre1t{lO DislKo•led Toi•1 Funds fo141Fundi Fund$ 1024 Futmls 2024 2024 2023 In¢othlni ¢osou¥(q$ IncoMlngfvndJfiornchonYoblt pctlwijes Membershlp lèès Glft t• recdp15 naiioni 10 the %ynatoiue Invesimeni ificome 8ere¥vement Atiivltles Ch•illable dgD8fjons for distilbuilon coffllnolunrfsfrom Income oenèro¢lfio ocliwli¢s. Aciivllle% hi Bontraiin8 funds 84.763 23,240 J3,616 7,351 84,163 23,240 13.646 18,639 77,985 19,168 13,LTr71 IP,831 38,8G7 6.T73 11,288 37,522 6,730 6.740 13,939 13,939 Tot311ncomln4 resources 142.939 55,540 198,479 171,251 Itsowt•i •xptnO•d Costs of 4eheraiin6 lunds Pertavemlrti costs hafltable xilwlie$ Govinan¢8 <oits 9,718 9,718 32.881 163,580 8.371 54.S80 129,481 1,265 173 697 32,881 025 1S7,555 1,250 168,523 38,905 207,429 N•lftl¢¥lmantlN lyAds .)S.58 16,6¥ .8,4SD 3,554 Toial furds brouihi lorward Translei belweon (vnds Oth•1 i•cognlsod Éilrt$ & loss•i'. Galn on rtV41vatlon el Ilxeo as*t$ Toi•1 luhdi ¢•ffl•d fornird 554,188 ono 344,456 898.644 895,090 All Ini¢me derlves frtym COnny1n6 actsyltles rhe ?Itached notes foim art Ini¢8ial pori otihesé IlTr•n<ll 5t•temert15
AILERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024 Notes 2024 £ 2023 £ Flxed Asse15 Tènglble fixed assets 506,244 401,089 rrent Assets Debtors Cashat bank 120,368 300,055 420,423 127.815 391,636 519.45L CiedltOf$ Amounts falllng due wlthln one year 36,973 21,896 Nèt Cuirent Asset5 383,450 91.555 Net Asséls 889,694 898,644 Resep4¢$ Geneial unrestricted reserves De518naied re5erve5 523,604 366,090 889,694 554,188 344,456 898,644 The flnanclal statements wefe approved by the trustees on sl8ned on SIS behall by 20 Mar 2025 and were Ellls H•ft.Honorary YreasuTer Jnd Charliy Trustee The attached notes form Jn Integral part ol these linancial statements Pa62 9
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024
I ACCOUNTING POLICIES
BBsls ol prep4ratlL>n
The flnancial statwnetsis haye been piepaied In3ccordan¢¢ wiihAtcountiTr8 an(5 REportlTr8 by Ch¥iii¢5'.
sièiemeni ol Recolnrnèndéd Pracllce applicable lo charilles pieparine their accownis in aCcord(e wlth the Fln3rKial RepDTlin8 Slahdaid
apFqKabW ln the UK Republi( ol Irelèn¢ IFfiSt021 lefleclive l Janvary 20151- Chaiilles SOAP 2015, the Finèncial RepDriin8 Siandaré appli(able
Inthe UK ènd Repybllc ol lieland IFRS1021 and ihe CharlttesAIt 201J
Golns concèm
The tru51ees ossess whether Ihe use ol $olt)8 concern Is approprlète io.: whe¢hei there are ènymaieilal unieilalnt5 relaied Ic¢veMs
¢andlllons may cast s1gn5fitant doubt on he ablllly ol ihe chjrily to ¢omtirtue as a goins concern.
TF.È iiusiees M)ke Ihls a55essm¢nt lor a period ol i ytai Iron) Iheéate of approval ol ihase f(1?$ $t3témÈThls.
The tfusiee5 have
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE MOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Funds Generèl funds are unrestiicied lun(Ss which are availabte lor usè at ihe dIscr10 of the 1ivslees bn Ivrlhefance ol the 8eneral obje(tives 01 Ihe ¢hèfity and which hawe nor been deslgnaleil lor other purposes. DÈsl8naled fwn45 compr15e uniestrlctpd lunds that have been sel aside by the trustees for paril(vlai pvrposes. The ?lrn èiid uso oltafh deslgfièteij lund is set oul in th? notes io the linan¢lal staremonts, Where the PLirpose lor whlch the des18nèted fund wès ueaied nc longer pplies, the funds held are transferied back to 8eneral uThrestri¢tÈd funds. Rt5111(led fuhd5 ère lundswhlth are to be used In a¢¢ordance with specific re5trictlons Imposed by doTrorsor which ha been ralsod by the (haTlly lof pJrticul8r Pufposes. 7he (0515 ol YalslnB and admlnisleiin8 such funds are char8•d è8a1fi5t Ihp speciflc fund. Ihe charilv hod no restrlcied lunds al the year end. Flnanclal Instruments The charity only ha5 IIDan¢ial instrumeols classified as baslc and measured at amoiilstd ¢ost. The ch•rlty has no flnanclJl Insiiuments that are clasOlled as'othert or fiftanci31 insiwment$ measured 41 lale value. Penslons The syfta808ue operiies an aiito-enrolrneTrt dellne(l ¢tsni(Ibuth)n penslon 5¢heme Ihrou8h the ¥ovefnmeni NEST scheme. 10 addoilon Ihe syna8o&uecontrlbutes to a por50nal defined ¢ortiributlon penslon plan lor Iht befiellt ol the Rabbl. C*sh Ilow ititement Th¢ charlty has t?ken advanii8e ol the exemptlon •vailabte in the Charltles SORP IFR51021 and se¢tlort 7.18 ol F85102 and not preparqd cash Ilow statemeni a5 il is ¢lasièd as small.
ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGUE NOTESTQ THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Tot•1 Fund5 2024 T¥1 Funds 202J Unléstflcted De518natÈd Funds 2014 Funds 2024 2 INCOMINGRESOURCES Membershlp Income 84,763 84,763 77,965 Glft Ald ReIP1S 23.240 23,240 19,468 Oonatlons Yahiielt olferlnis Aliyah offerings Ylikor offerln85 Genèral doftatiot)S Sponsorshlp of kiddushlm 1,355 3,251 1,435 3,585 4,020 13,646 1,355 3,251 1,435 3,585 4.020 13,646 1,718 3,843 1,375 2,825 3.311 13,072 vestm•nt Incom• 8ank Inierest receivable SlnklnB fund depgslt Interest 7,351 7,351 3,937 11,288 14.702 3,937 11,311 1,520 12,831 7.351 A¢ilvS1l¢$ for 8•n•r•tln8 IvnEIs Slall and wedding lees Hl8h Holyday f•¥tS Syna808ue tours Stsclal and culiural activilles Other In¢onie 2,36S 2,36$ 1,100 1,710 9,69S 168 13,939 1,710 9,696 2,642 3.733 780 8,255 13,939 8er••vemeni •ctlvlt185 8urial scheme contribullons Other funeral In¢orn• char8es 18,234 19.288 37.SZZ 18,2301 19,288 37,522 19,308 19,559 38,867 Charlt)bl* don•tlon5 re¢elvèd Kol Nldfei Appeal Charlly boxes 5,884 846 6,730 5,884 846 6,197 576 6,773 6,730 Total Incomkn8 resour¢¢s 142,939 55.540 198,479 177,251
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES YOTHE FINANCIALSTATEMENTS FOR THE YEAR ENPED 31 DECEMBER 2024 Unrestrlcted Des18nated 70tsl Fwnds Total Funds Funds 2024 Funds 2024 2024 2023 RE50URCES EXPENOEO Costs of ianer&tlnH lund$ Soci31 and cultural actlvities Ladies GlId fund raislng costs 9,718 9,718 8,371 9.718 9,718 8,371 8•r•ovem•rnt Costs Funeral & ossotialed costs Doubtful debt provlslon recelvoblos led8er-Ide¢rea5ellin¢reas Wrlte offs receivables ledger 33,42S -bJO 86 32,881 30.0 477 4,103 34,580 .(13Q 86 32,881 ch•rlt•bl• Acilvlll•s Gross $31arl45 Jnd nation41 Insurance Penslon cosls Raijbl's hospltality Costs Motor aTrd travel c¢sts Vlsltlns officiants Costs Yomln Noralm Contrlbutlon to MArr ralrnud To¢ah 78.194 2,621 859 3,617 1,735 78,194 2,621 8Sg 3,617 1,735 75,236 2,936 1,372 1,206 3,254 3,090 3,688 5,222 2,072 4,889 6,220 3,492 461 1,292 1,167 5,366 6,291 714 585 3.000 3,688 5,222 2,07Z 4,889 6,220 3,492 461 J,292 1,167 5,366 6,291 714 585 2,455 142 I,S22 911 2,992 4,683 2,160 4,171 3,373 1,029 523 960 1,703 3,096 5,913 592 1,534 2,430 857 2,030 729 Insuranee Telephone Cleanlns Syna8U8ue repalrs and malntenance Aabbi's hotjse iepèlrs and rTralThlenohte Posta8e Prini4nB & slatloneiv Computer ctssts S¢¢uilt¥c¢sls Xlddushlm c95ts Plbques and present3tlons Rellslous puithases Levle5 and fees General èxpènse5 Oepreclatlon-molor car 8ank ch8rBes legal & professional lee5 Charltable di5trlbullon5.Kol Nidrei Appeal & general 00btfu$ debt provlslon iecelvable$ ledger.Idecrea5el Wrlte ofF5 re1¥aleS ledger EJ¢cepllonaS Item-bank frzvd loss of lunds 142 1,522 9Jl 340 . I,(4 3,2D4 18,500 157,555 6.025 6,36S -1,004 3,204 18,500 163,580 4,775 -2.99fJ 1,326 6,025 129,a81 fjovern•nie co$ts Independent examlners cosls 1,250 1,250 1,265 Tot•1 Resourc•$ Expend•d 168,523 38,906 207.1129 173,697
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2024 STAFF COSTS 2024 £ 2023 £ Wage5 & salaries Social 5ecu(StV Costs pÈnsloD costs 73,451 4,743 2,621 80,815 70,493 4,743 2,936 78,J72 Avèrage number of employees The aveiage number of employeès duilng ihe vear was as follows,, 2024 2023 Hl8h¢r pald statf No £mployee e8rr)ed more than £60,IXKI Iii the ye•r Tiustees dld not recelve any remuneration, expenses, or other beneftis In the year ey manoEÈment personnel The key mèllo8emtni personnel of the Charlty are as Ilsted In the ¢hArSty Informallon pale Those comprlse the Trustees and the sehlor m3naBemeni team TANGIBLE FIXED ASSETS Freehold fvlotor Proporty Vehl¢le Total Costlviluatlort At I january 2024 Addltlons In year Dlsposa15 In year At 31 December 2024 395,000 106,677 12,990 407,990 106,677 501,677 12,990 514,667 Oepre£latlon Al l January 2024 Charge for ihe yeaf Dlsposals At 31 Oècember 2024 6,901 1,522 6,901 1,522 8,4123 8,423 Nei Sook Value At 31 D¢cembef 2024 501,677 4,567 506,244 At 31 Pecen7ber 2023 395,(K)O 6.089 401,089 The premSses occupled by the 5ynaBogue, are leased from Arena Housing Group Limlted under a 125 vear lease dated 28 February 2007, at an annu31 peppercorn lent. Upon completion of the lease a premlum of £625,000 was payable. The lease Includes a clause prohibitlng dlsposal of the properly ljv the custodlan trustees, except ihat where the tru5te.es are unable lo contlnue using the premises, they are able to surrender the residue of the lease at 3 Énll premium to the le3seholders. As a iesull of these lauses the lease has no value to the congregation as therc is no right of dlspos?l. Therefore the valve of the lease15 not IncorpoTated into the balance sheet, Equally the lease premium piepayment paid on completion h35 no value to the congie86tlon as it is not a recoverable 3mount and so has been fully Impaired on completion and £nll value carried forward. Pase 14
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTESTO THE FINANCIAL 5TATEMENT5 FOR THE YEAR ENDED 31 DECEMBER 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ 2023£ Arnovnts falllng due wlthln one year: Receivables ledAer balances less pfovlslons Sundry debtors and prepayments 14,121 106,247 120,368 14,594 113,221 127,815 Included wlthln sundry debtors and prepayments Is a deslgnated deposit account held by the Liverpoollowlsh Housln8 Associatlon Limited In respect of thè deslgnated slnkinK fund reserve set aslde for major repairs to the s¥n3go8ue buildlTI8S, The balance a5 at 31 December 2024 was £93,74712023: £84,810} BANK BALANCES 2024 £ 2023£ 8arclays Bank.. Current account Premium deposit account Reward account The Charity Bank 40 day notice account Cambrld8e and Countles Bank 120 day notice account Unlted Trust Bank i year flxed bond Redwood Bank l year fixed bond 1,000 65,118 1,000 32,754 3,446 39,940 103,004 87,547 300,055 86,733 86,149 loo,000 85,000 391,636 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ 5,000 2023£ 5,000 Deferred Income Other taxation and Social securlty Other credltor5 and ac¢ruals 31,973 36,973 16,896 21.896 The deterred income TelJtes to J specific legacy which h35 Dot yet been defrayed as the wlshe$ of ihg donor famlly have not yet been flnalised. SUPPORT COSTS Included wlthln charltable aetlvlty Costs are 5UPPOrt costs totallin8 £23,770 in relation to the 3dminlstTator's salary. Of thls 5% amounting to £1,189 would bè apportloned lo the designated buri31 fund. 10 RELATED PARTY TRANSACTIONS No transactlons took place with related partie5 during the ¢Ufrent or previous year, Page 15
ALIEA TON HEBREW CONGREGAnON CENTRAL SYNAGOGUE NOTE5 TO YHE FINANCIALSTATEMENTS Foft YHE YEAR ENDED 31 DECEMBER 2024 Ji IQ14 li FUND5 Viiit#rtii•dSunds 29816 25&112 111.939 l$7.43 Rev•rlIrt r•s•rdi Z49,329 645 3.471 laLSl•S GUM Chilit4b60Dil10rtl f¥n 4245 417È 7a0 Y44 s6 Th•Jr1Ifvd pr•5 c¢v•ioD)n •nny41 b•il%forthrs• ty¢rntiswhDPVi sep•18#I ¢onityiigth.iowaidslh•t•st&li lunt1 ITh11100010n •w••W4y. tia•5 GL411 ANALYSL4QFF•IIASSETS bfWIINFUI4DS Tolillun¢• 3S6