CLIENT COPY COMPANY REGISTRATION NUMBER: 11)089003 CHARITY REGISTRATION NUMBER: 1171254 EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Limited by Guarantee Unaudited Financial Statements (Affillated to the Union of Liberal and Progressive Synagogues) 31 December 2023 LESSER & C Chartered Accountants and Business Advisors 147 Station Road Noth Chingford London E4 6AG
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Umlted by Guarants• Flnanclal Statements Year onded 31 DKember 2023 Pag• Directors, annual port (incorporating the directorfs reFK)rt) Independent examinerfs report to the dlrector3 Statement of finandal activities (Includlng income and expenditure account> Staterront of financial posltlon Staternent of eash Ilow8 Notes to the financial Slatements
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Llmlted by Guarantee Dlrectors. Annual Report (Incorporatlng the Dlrectof8 Report) Year ended 31 December 2023 The threciors, who or6 also the thre(kn5 for thg purposes of c(rfTtp8ny Iw, present ttir rnptrt arml lh8 audlted flnandal statements of for tho yaar 31 D8cemtsr 2023. Rrf4r•n¢• and admlnl•tratlv• d•tall• EAST LONDON & ESSEX UBERAL SYNAGOGUE Ch•rlty rngl•tr•tlon nnb•r 1171254 Prfnclpal offk• and rngl•t•r•d Ea8t Lorth & EM Llbw Synog offic• Marftr4)rough Road E18 IAR Th• dlr•ctorn PAr Jullan NIW Mr Anthw Joseph Bwm Ms Bern Cole Mr Stffwl Ilntwlm Chatr) Mr Elliott Port Mrn Tlna Gokl (froMtrwl MrJh Nwh8m MS Sorda Mu8covftth Ind•p•nd¢nt •xamln•r Mrthod ol app(Artm•nt •l•¢llon of Inth The Conslltullon w0deS for ts 8ynagogw, Its prw•ty WKI affar4 to bo urKlw th8 manapment and control of tho Coun¢il, wfmch 18 01od•d by Mernt in a General Meeting (and whlch may ¢04JPt members). The elected of Ih thrKII ¢ornltuto the Trusto8s fcf lh& purpo$8$ of tho Charity Commission regulations. The Tnwlees are eleded fvr a year period. They may remaln on the CourKJI ts thg Itrgo yew temi IXA hwe to 8twxl fty fHleclTon after the compWion of each year tom.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Umlted by Guarartee Directorn. Annual Report (Incorporatlng the Dlrectorfs Report) Year ended 31 December 2023 ObJecUw• and aclMII¢• Th8 maln oblecllve of th• synagcy 1$ to the of Libwal J1815M for suth purposes. to affillAted to the ol LW81 arvj FIOgre Synaooguos. A¢llvMl•• for achl•vlno obj•¢ In order to achleve Its prfmary Ot48c, the $ynagoguo wNdo8 rabfynic $or¥lc48 and arrang85 for convw8l0 to Judwsm, ts soleff¥isatlon of rnathage5. and the funerals of members. It 4180 Intoracts wlth othor rafbglous gro$ In tha local rn to 8trntagl¢ r•port Tho follrmlng 8Ktton6 fr)r arnl PAI finanel•l fLwm th8 6tratsglc report of tho chwtty. Dwlng 2023 we have ¢onUnued to maintaln (w bjldhig, by uslw Iho bjildlng and 81reamlng Iarvtcos, we have provl¢Jed opportuntties Icy worshlp, other [Ou& servlces and rdlglous oducallon. We have Fyovlded rabbink servw arKI arrang8d for ¢onverslons to Judalsm, tho solamnisallon of marrlag88 and tho funerals of m8nern. Irrtwact wlth Xher grow In wr area to promote rellglous undernlandlng. Volunt••rn Tha chadty 18 gr8telul thè wUnting dlon• d Its vdutteorn. Th• nunb•r of hwr¥ 80r¥lco Pred. tho vahm. cannol b• M11m•¢1 or r•Athd. Flnandal r•vl•w In¢omlng f••owM• Th• not movwnwrt In y•ww80 IrKroose <rf£10,547. Tolal IncomlThJ re8(wrrns wern £262.489. T(al was £251,942, rn8LAllrKJ h It net OVOMII Inm88 In nrAod above. Tha reseNe8 oftho ttween unrestrklod firmls aTrJ knds. The designated fund relates to IrK(xr* ullectod from lthe of Ihe Bwlal Soooty wtllch18 latw dl8bur88d to th burial 8OCiety.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Umited by Guarantee Dlrector8' Annual Report (Incorporatlng the Dlrectots Report) Year ended 31 December 2023 Synagoguo on 1st Jarnw 2017. The cambr gNes th8 rthi syrAgoguo a strorvJ plauorn for Ihe future. dlrecth. report ar#J ts stratsgic ret wern apwov•J on 7 2(r24 and slgn8d c behalf oftho board rf tnJsto8s ty. Mr Stewart Stsc* (Irrtethi Chatr) Dire¢ior
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Llmlted by Guarantee Independent Examln•fs Report to the Dlrectors of EAST LONDON & ESSEX LIBERAL SYNAGOGUE Year ended 31 December 2023 I report to the dlrectors on my examination of the finan¢i81 statements of EAST LONDON & ESSEX LIBERAL SYNAGOGUE Cth8 charlty'} for tha yoar onded 31 Doc4mb8r 2023. R¢spon8lbllltl¢8 and ba81s of rnport As directors of tho company {and also its directors for the purposes of company law) you are responsible for the prep8ration of the Itnenclal statements In accordance wlth the reqreMentS of th• Comp8nle8 Act 20061'the 2006 Ad,). Having satisfied myself that the accounls of the company 8r8 not required to be audited undèr Part 16 of th8 2006 Aci and are gligible for independent examination. I report in re4iect of my examination of the charty's accounts as cathed oul under sectton 145 ol the Charftles Aci 2011 1.the 2011 Act.). In carylng out my eXamInaOn I have followed tho Directions given by the Charity Commission under section 145{51{b) CA tho 2011 Act Independent exarnlnefs statement Sinca thé tharity's gross incomo exceeded £250,000 yow examlner must bg a member of a body listed in section 145 of the 2011 Act I confimi th 1 am qu81ified to undertake the examination because l am a member of the Instbtuta of Chartered Accountants in Enand and Wales (ICAEW), which is on8 d th8 listed bodies. I have ccthpteted my examination. l eorrflnn that no matters have come to my attentlon In Mr¢tIon with the examlnatlon gmng me cause to belleve.. accounling records were not kept in respect of th& tharity as requlred by seclon 386 of the 2006 ACL. or the financ4al Statements do not ac<yJrd with Ihose rècords: ¢X the finandal slalements do compty with tho accounting r8quirem8nts of section 396 of the 2006 Act other than any requlrement thal the accounts glvg a 'true and fatf vlew which Is not a mattw consldered as part ofan independent examination,. or th? financlal stslements have not been prepared in 8ccordanca wlth the mettths and princlples of the Statement of Recommonded Pr8dc& for accounting and reporting by d)arities appIlble to taritie$ preparing their a¢counts w) aC)rdance wlth the Flnandal Reporling Standard applicable in the UK and Republi¢ of Ireland (FRS 102). I have no concems and hav8 como across rn olher matters in COneon with ts oxaminallon to whlth attention should be drwwn In this report In order to enable g propw understandlng of tho accounts to be reached. LESSER & CO Chartered Accountants & AaMs¢Jrs Indepwdent Examlner
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Llmlted by Guarantee Statement of Flnanclal Actlvftles (Includlng Income and •xpendlture account) Year ended 31 Dacember 2023 2023 2022 fwvjs T¢)tsl lund• Total fimdb Incomè and •ndowm•nts Donation8 and l&3aaes Charitsble aclfvitt Inv881menl Inc Other incorrvd 30.045 141.X6 10,013 25,791 180.Z33 7.533 29,013 242.570 185,310 10.013 37.121 5,037 49.041 Total In¢om• 213,448 282.489 Exp•ndltur• Expendtture on ralslng funds.. C08t8 of [alfig dorAtlon8 1ogacég• Expendlturo on charttable aclMtto8 1Q11 Total •xp•ndtturn 93.227 108.625 201.852 143.317 108,625 9).090 261.942 138.517 132,170 270,887 Not lft¢om¥(•xp•ndllurn) and n•t mov•m•nt In fund• 11.596 (1,049) 10,547 128,11n R•con¢lllatlon of fvnd• Total fvnds brought fop4vvd Totsl rtd• ¢arrt•d fovvArd 1.701,469 1.713.C65 1.049 1.702.518 1,713,15 1,730.835 1,702.518 Tho Statem ol finandal acuvltth Ik9 all gains arvj lows r•&ySod kn th? year. I Income and wendltur• deth from coniiThAng actt4ltth. Th• no0 on pagts g to 11 forni part af IhM• IIMrtW •il•m•fits.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Llmlt•d by Guarantse statement of Flnanclal Posltlon 31 December 2023 2023 2022 Flxed assets Tanglble fixed assets 16 146,323 146,&89 Current assets Debtors Cash at bk and In h8nd 17 21538 1,816,599 1.640,137 22.611 1,e4)2,768 1,625,379 Cr•dltorn: amount8 falllng due wlthln ono y•ar 18 56,537 1.583,800 1.729,923 52.572 1,572,807 q,719,376 Totsl a18ets1168 rrefit Ilabllltles Crndltorn: amounts lalllng due after morn than one y•ar Nat assets 19 16.858 1.713,CES 16,858 1.702.518 Fund• of the ¢harlty Restricted funds Unrestricted ld5 1,082 1,701,435 1.702.517 1.713.C65 Total charlty funds 1.713.065 For Ihe year ending 31 December 2¢723 charity was entiUJ to axemption from audit under sectlon 477 of the Comp8nlos Act 21J06 reiabng to small o)nyanies. Directors, resF)nsibiliti8S: The members have not required the CoMnY to obtaln an aud6t of118 flnandal statemts for the year in quesllon in accordance wllh Secti 476,. The dlrectors acknDHledg8 Ihelr responslbilities for complylng wlth the rewirements of tho Act wlth respect to accountlng recnrds and the woparatlon of financlal stat8ments. The$8 financlal slai8ments h8ve been prepared in aco)rdanco with the provisions applicable to compani8$ 5ubjKt to the small Compan. regime. The statement of financial position continues on the following page. ftotss on pago8 9 to 18 forni part ofthe8e flnanclal slaterrRnts.
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Cornpany Llmlted by Guarantee Statement of Flnanclal P081tlon {cvnthue 31 December 2023 Th8$0 financial statamonts wara 8ppro¥6d by th8 bowd ol tru8te88 and authorf88d for188ue on 7 July 2024 and are signed on behaw ol the board by.. MrSt8wart SF4vad( (Interlm Chair) Dlr¢¢Xor Th• nots on pAg•8 1 to 18 frrni pArt of lh• flnanclal statefflents.
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Llmlted by Guarantee statement of Cash Flow8 Year ended 31 December 2023 2023 2022 Cash flows from operatlng actlvltles Nel Incomellexpendlturo) 10,547 (28,11n Adlustments ft)r. 0opreGialion of tanglbla Ted assets Oth8r Interest recelvable and slmllar In¢om8 Interest payablfr and Slmllar charges Acc¥ued {InComeyoxps09 328 (7,5331 201 950 110,0131 191 (1,188) Changgs In.. Trade and other debtor5 Trade and other creditors 1927) 5,121 730 3.851 Cash genwated from op8raion• {29.7901 Int8rn8t Pald Intara81 recelvod {191} 10,013 13,831 (201} 7,533 122,458) Not cash fromllu8ed In) operatlng &tfvlli88 Net Incroa•el(dKrea80) In ¢a•h and rA8h •qulv•l•nts Ca•h and ca¥h •qulvilènts at beglnnlng of year Ca•h and ca•h •qulv•l•nts at •nd of T 13,831 1,602,788 1,816,599 122,4581 1,625.226 1,602,768 The nots& on pageB 9 to 18 forni PArt rrfthe flnancl•l stat•n¥.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Llmlted by Guarantee Notes to the Flnanclal Statements Year ended 31 December 2023 Genoral Infommtlon The charlty 18 8 publ1¢ b8rtefit entlty and 8 prlvate compary Ilmttgd by ouarantaè, registered In England and Wales and a r8glslored eh8rfty tn Eng18nd Wales. Tho addres8 of the reglstered offl¢e 18 East London & E888x Llber81 Synagoguo, Maflborough Road, Soulh Woodfcrt. London, E18 1AR. I Stat•m•nt of compl140 These financlal statements hava baen prepared In compli8nc8 wlth FRS 102. 'Th8 Finandal Reportlng Slandard appllcable In thè UK and the Republlc of Iroland,, Stalemenl of Recommended Practlc& appllcable lo ch8dtle$ preparlng their acwjnls in accordanc8 w6th tho Fln8nclal Reportlng Standard appllc4bl8 In the UK and Republlc of lrn18nd (FRS 1021 (ChartUe8 SORP IFRS 102)) end tha Compani08 Act 21)06. Accountlno pollcl•• Ba•1• of pr•p•rntlon Th8 Iln8ndal 8181oments have been prepared on thè hlstortcal cost b8818, a8 m(Al1fiod by the rnvaluallon of rArtaln flnandal a8$OtS and IlablllU08 and Invgstmonl propèrtl68 measured at falf valu8 through Incy)mo or expondllurn. The flnanclal 8lalom8nts arn wéparnd In 8tertlng, whlch18 thè fvneuonal a¥rerKy oltho ontty. Qolng ¢on¢•m Ther• aro no materlal une•rtalntla8 about tho charfty'8 ablllty to contlnuo. Fund 4¢¢ountlng Unre8trfcled ndS are avallable for ule at the dlJ(xollon of the tru8tee8 to further thiy rf th• th8rlty'$ purp088S. Dè8lgnat8d fijnds arn unrestdcted fvnd8 earmgrkod by the dlrectors for parUcul¥ fulurn project or commltmenl R08tr1ct•d fund8 arb 8ubJ8rled lo r88trtctlon8 on th•lr gxpendllure dedared by tha donor or through the tem)s of an 8PP081, And fall Inlo one of trwo 8ub4188888.' restrfctod Income fund8 or endowment fund8.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Limlted by Guarantee Notes to the Flnanclal statem f¢ Yoar ended 31 Docember 2023 Accounllng AJI incomlr¥J r8sow¢es are irKauded In the slateffwrt of finarKial acllvjts wh8n entillement has passed to Ihe charfty: it is thal ts ttorffiiic tenefits associated with the transadion will fl(rw to ts (arfty ar#1 the amcurrt can b8 reliably measwod. Th folbwing specific poli¢ies gifL relpt is probabta arKI its amcu can be fflea reliady. income from donat8d goods is m8aswed at ts lar value of th8 goots unless this is ty t estimated res8te 8. Ch)naled knlities and SeThi 8r6 ro¢cwJnised in the )ntr swvi¢%. Tris is dassIfi1 as urffestriclod funds unloss th8 is a contr8dual requirement lor it io be spent rffl a and unswl in which Eynthture 1$ racowused on awAls basbs a5 8 in(XllTed. Exponolturn indud8s any VAT whith cannot be fuNy recovwed. and is dassified headings d the slatem&nl of fin8ndal adivitses to which it fdate&' expen¢thire on raisirvJ 1rUdes ts o)sts rf all fwKlralslng athitses. events, 8xperKrrture on tharftable a¢ifjtie5 1ndu(s al bKLrred by a ch8rity in dertakIng adiwttes that fvrther its ¢arilth aims fty tr benefit of its bgnefmxarles. Incluithw Ihose supp¢Jt ¢))sts and costs relaling to gownm of the rJ)arity apporlioned to charitabie expw)dikno al exp& that is nèitlr related to ra1rj furth for the All are atloc8t•a to expire ¢8twie5 rellecling the use of the resource. Cirect Wsts allr1bLrt to a slrvJle acliwty are allctated dwec41y to that a(ar4ity. Shared Costs are app0rd8 Tanglble a•set• Tgits18 assets are w11tlty recfjrded at C051 and subsewenty staled at C4)st less acojmulated daFKedati aroj impaimignt k)sses. Any trEqble assds Carried al revalued amounts are rKorded at the fair vatue at Iho dats crf revaluaticm less any 8ubsequent 10-
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company LIMIt by Guarnnts• Notes to the Flnanclal Statements Year ended 31 December 2023 . Ac¢ounlhig pollth• An Intyoaso In tho Carryi rnnt of an ass8188 a re11 of a rerfduatlon, Is r8cognlsed in other r80)gni9od galns and10s86s, lasS it rovTh8 a tharge for Impalrment that has preNlou$ly been recognised as expenoltLTr within th6 8latemant of finK¥a1 acllvrtl88. A deuease In tho Carrying amount of an a88et as a rosull ol rev81, is fettKJrO88d In othar rn1 gains 8nd108se8. except to whlth it cAf8ets ony prevknus rwduallon galn, In whth case the loss Is sh(Mtn wthln Deprgclodon l• Calalated 80 a8 kn wrtte off the LY)8t w vdualion rf an a8aet. lejg rosldual EquIpltt 25% red bal8nr lry>•lrn)•nt rf fixad ¢1• amunt bdng estlmated ttw8 suth hN11 $L tha CaIng valu8 exceeds tho rowwablo amounc the a01 ¢8 IMred a¢ruthwly. Prior knpolrffffjnts are a180 rovfthvad for PO$8lble revernal at eath reFthng d8t•. For ts PLxpooe8 of te811ivJ. Th It 18 nrt posil• to •8llmth tho roC4)vor8bla am¢)unt ol an Indidud a88et. an esdm8tO 18 made of tho recovera0 amount of the cash.g8neratlng unlt to wfth ts a$sot bek). The ea8heneratlryi unll 18 thg 6ma11081 ld0ntthab group of 888818 that Indudes tho a8Set genorales Infiuw8 that 18rgety For ifflpalrmonl te8llng of gcrfxhvill. t goothlll ao4ured In a bu81ne8s cxffibinatlon18, from tho 8cquk4lllon date. allocatèd to ea1 ( th& ¢a6h-gonwaUng units that are to bgnefil Irom the syngrgles of the cOrnbinl>Th Iriwotho other usats or 1labil1ti of th8 charlty aro ao•igned to IfTh0 Fln•n¢lal In•trum•nt• A finandal asset cf a flnarKial Thabilrty Is rwrdsed onty wh•n be¢omM a party to Basic finan Ir*trum lrtially rocogrdaed at am(yJrt rettdvatk or p2yablg IrKluthrKJ any related tranSarJi costs. 11-
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Umlted by Guarantee Notes to the Flnanclal Statsments (c Year ended 31 December 2023 Accounllng pollcles (¢0th Flnandal In8lrummtsicttnt there Inveslments in shares are publlcty traded or their fair value can otherwise be measured roiiebly. the InVestrnt is subs4uently moasured at falr value with changes In fair value rwJgnised In In¢omo and expwidiiure. All other such inveslments ere subsequenlty measurod at ¢X)8t $$ Impalmnt Olher financial instnjments. incjuding derivalv88, ara initially recognised at falr v8]ue, unless paymanl for an asset is defeffed beyond norn1 business terns or finan¢ed al a rale of interest that is rH)t a market rate. in whlch case the asset 1$ measured at the present value of the fulure payments dlsMunted at a market rate of Interest for a slmllardebt instrumnL Other financtal Instruments are sub5equenUy measurod al f8lr value. with any changes recognised In tho statement ol financiai activitigs. with the ex¢8ption of hedglng Instruments in d8slgnod hedging relationship. Flnandal assets that are moasur8d at cost or amortised cost are rnviewed for Objecti evidence of impaiment at the end of 8ach reporting date. If there is 0ecVe oMd8nc8 of Impaiment, an impalmient Ioss 15 recognisod under tho appropriate tsathng in the stst•m6nt of flnancial activitie$ in whith the iThtial galn was r8o)gnised. For all ewlty inStrnentS regardl858 of Signifnce. and othor fina181 assets that ara Indlvldu81ty sigrdficant. these are assess individualty for impainnenl. Other financial assets are either 8858ssed inrjividually or grouFed on the basis of similar 17edll risk charaestI. Any rov58ls of impaimwnt are recognised Immediatety, to the extent that thè revers81 doos not r85uII In a carrying amount of the financial asset that exceeds what the c4rying amount would have been had the impairment not previlY boon rocognise¢l D•llned ¢ontrfoutlon pkfft8 Contributions to defined contribution plans are recognls&J as an expense In tho p81iod In which tho related service 1$ provided. Prepaid ¢ontribution$ 8r6 reeognlsed as an asset lo ts extent that the prepayment will lead to a reduction in future payments or a cash refund. (xKrtrlbutlons 80 not expecied to b8 $6tt18d WllY within 12 months of the end c( th8 reporting date in which th8 émployees rendor thè related service, the liability is measured a discounted present Vall basis. Th& unwindlng of the discount is rec¢)Jnls8d as an expense in the period in whith it arises. Umlled by guarantso The tharity is a (xjrnp Ilmilad by guarant. Th8 members of the company are tho tiustees named on page 1. In t event of the Charity teing wcwnd up, the Ilabillty in respgct of tha guarnntee is limited to £1 per member of the ewity. -12-
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Umlt•d ty Guarnntse Nots8 to the Flnanclal Statwnents Year ended 31 December 2023 Donatlom and lega¢l Fund8 Donatlon• Donatlons 7.T13 7,773 22,272 22.2n 21,441 25,791 21.441 25.791 Chavlt•bl• adMtle• urfO8tr R•knlcted T•)tal Funds Fund8 Fur 2023 Subsc*lptton• 141.3C 141,3C 185.310 141.3C18 44,004 FuThJ8 21Y22 Bwlal Schemo contr11$ 43.776 43.Tie 136.457 43.778 180.233 I.457 1.457 Inv••tm•nt Inmn UNeSIA Tol•l Fund• UThMtrktod Total FmJ8 2023 10.013 10.013 7.633 -13-
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Umitod by Guarantse Year ended 31 December 2023 Oth•r Incom• Urrestrirted Restricted Total Funds Fund$ Funds 2023 Chartty donakn from K N Appeol Entertainment IAtsdtJiw8 Cheder Ulpan Book $41oS Ftsndshlp dub 88by bl8581ng8 Sole of gcA)ds 5.037 5,037 3.054 1,389 8,282 10.975 1.389 8.262 10.975 150 8,000 37.121 5,037 Uffe8tricted Rofjtrlthd Total Furxls Funds FuThJs 2022 Charlty donatlon8 frThn K N Arpe Enlortainment *ddlngo Chedgr Ulpan 8¢)ok 8810$ Frtandshlp d&> 88by blesslngs Sah d goods 5.215 2.174 8,539 8.&35 717 135 5.215 2.174 8.539 8.865 717 135 29,013 Co•ts of rnhlng donallon• and l•gacl•• Rastrtctod Totsl Fund8 3.227 143.317 UNestrkl•J RejIrf Total Fd$ Funds Funds 10. Exp•ndltur• on ¢harflabl• actmttm ty type Lknr88trthd Total Funds uNestrI Total FurHIs 2023 2022 1(,625 1C¢.625 132.171 132.170 -14-
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Llmlted by Guarantse Notes to the Flnanclal Statements Year ended 31 December 2023 11. Expendlture on charftable ac1m18 by aellvtty typ• Total lund8 2023 Total lund 2022 SupF¢rt costs Govomance costs 105,n8 105,728 110,333 11 Net Incomel(•xpendllurn Net ku)mel(expgndlture) 1$ stated aftw charglnw(cr8diting): 2023 2022 DeplatiOn oftangible fixed asseis 328 1& kndepondent examlnatlon fees Fees payable to the ind8pendl examiner for. Indep8ndenl examlnatlon of th& finaneAal statemonts 14 Slaff Mots The totsl staff Msts and emloyeo benefits for the rewting perlod are arnlysed as follwJ'. 2023 2022 V4&ges and salarios Employer contrfbutions to p8nslon plans 100,499 15.841 116.340 104.371 17,456 121,827 The averaga hèad count of erroloyo8s (kjring tho year was 81222. 8}. The averago nLwnber of fi141M0 equlvalent amployees during the year Is analysed 88 follows: 2023 No. 2022 No. Numb8r of staff No eM0Yea received empby80 benefits of ffrf>re than £60.000 durlng the year (2022: Nil}. l& Trustee rnmunerntlon and oxpenses Ther8 was no remuneratton In respect of Trustsas. Trustee5 were paid expenses of£234.0312022'. £767.71). -16-
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Llmlted by Guarants• Notes to the Flnanclal Statements Year ended 31 December 2023 1& Tanglble flx•d assèts Fr88hold property Eqpment Total At 1 January 2023 and 31 tlecember 2023 Depreclatlon At 1 January 2023 Charge for th8 year At 31 Do¢ember 2023 145,586 57.439 203,U25 56.456 246 56.702 56.702 Canylng amount At 31 Decenther 2023 145.586 737 146,323 146,569 At 31 December 2022 145,586 17. D¢bloY8 Trad8 debtors Othèr debtors 1.170 21,441 22,611 23,538 18. Credttorn: amounts falllng duo wtthln one year 2023 2022 Acc1$ and deferred Income Soaal sacurity arml olhar taxes Olhgr creditors 45,232 46.388 1,658 4.526 8.885 56,537 52,572 19. Credllor8: amounts falllng due after more than one y¢ar Othw creditors 16,858 16.858 20. P•nslon8 and otherpost rellrement bendlt• Ddlned ¢ontrlbutlon plan$ The amount recognised in income or expenditure as an expens& in rolatton to defined Ccffitslbutlon plans was £15,841 {2022.' £17,456}.
EAST LONDON & ESSEX UBERAL SYNAGOGUE Company Llmltsd by Guarnntee Notss to the Flnanclal Statements Y•ar ended 31 Dec•mber 2023 21. Analy•l• of ch•rftabl• fund• At 31 Decemb•r 2023 At 1 Jwry 2023 Income Expen¢thre 1.701,469 213.448 (201,852) 1,713,L At 31 D8c4mber At General fvn 1,729.586 195.426 1223.5TII 1.701.435 At 31 D•c•mb•r 2023 1.049 5.037 {8,(B8) (44,004) (50,090) Burlal 8cheme 49,041 At 31 Decambw Charfty donatlon• frryn K N AFveal 8¢homo 1,049 (3,3351 {43.7761 (47,1111 43,TT6 47,144 1.049 -17-
EAST LONDON & ESSEX LIBERAL SYNAGOGUE Company Limited by Guarantee Notss to the Financial Statements Iconunwdj Year ended 31 December 2023 21 Analy818 of net a88•18 fund8 Unrestrloted Total Funds Fund8 2023 TarvJible fixad assets Grent assets CRdiloryJ less than 1 year 146,323 1.640.137 156,53n 1.729.923 146,323 1,640.137 {56,537) 1,729.923 Unrestricted Tot81 Funds Funds 21Y22 Tanglble fixed assets Current assets Credltors less than 1 year Not a68ets 146,569 1.825,379 {52.572) 1.719,376 146,S89 1,625,379 (52.572) 1,719,376 Analy818 of changes In net debt At At 1 Jan 2tr23 Cash flows 31 2023 Cash at bank and in hand 1,602,768 13.831 1.616.599 -18-