2020-11-30-accounts

CONTENTS
Page 2	Report ofthe Trustees for	the year ended	30November	2020
Page 9	Independent Examination	ofAccounts and	Financial Statements
Page 10	Statement ofFinancial Activities (including		Income and	Expense Accounts)
Page 11	Balance Sheet as at 30 November 2020
Page 12	Notes tothe Accounts

' r. ~wnesn	' r. ~wnesn	r,	~.r	s
Categories	by activity				unrestrtcted funds	aectncted Incnrnetundc	slldewlllent funds	rntnl funds	prior Veer funds
Income (Note 3)							E	E	E
Income and endowments			from:
Donations and legacies Other					30,342	1,963		32,305	47,636
Total					60			60
					30,402	1,963		32,365	47,636
Expenditure (Note	4)
Expenditure on:
Raising funds
Charitable activities Total					28,003	1,963		29966	40974
					28,003	1,963		29,966	40,974
Net movement Infunds/Income				for
the year					2,399			2,399	6,662
Reconciliation offunds:
Total funds brought Totalfunds carried	forward forward				48,253 50,652			48,253 50,652	41,591 48,253

					Unrestricted	Restricted	Restricted
					lends	lemma	funds	Total this year	Total last year
					f	f		f
Rxed assets
Tangible	assets			(Note 6)					675
				Totolffxed assets					675
Current	assets
Debtors				(Note 7)	1,727		100	1,827	9,214
Cash at	bank	and In		hand	54,001		175	54,176	38,776
				Total current assets	55,728		275	56,003	47,990
Creditors: amounts				falling due within one
year		(Note 8)			5,676		275	5,951	412
				Net current assets	Sp p52			50,052	47,578
	Total		assets	less current liabgltles	Sp 652			50,652	48,253
Total net assets or liabilities					50,652			50,652	48,253
Funds ofthe			Charity
Unrestdicted			funds		50,652			50,652	48,253
Revaluation		reserve
				Totalfunds	50,652			50,652	48,253

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Note 2	Accounting				policies
This standard		list		ofaccounting			policies has been applied by the charity.
2.1INCOM	E
Recognition of			income			These are included in the Statement ofFinancial Activities (SoFA) when:
							the charity becomes entitled tothe resources;
							lt is more likely than not that the trustees will receive the resources; and
							the monetary value can be measured with sufficient reliability.
						There has been no offsetting ofassets and liabilities, or income and expenses,
Offsetting						unless required or permitted by the FRS102SORP or FRS102.
						Grants and donations are only included in the SoFA when the general income
Grants and donations						recognition criteria are met (5.10to5.12FRS102SORP).
Government		grants				The charity has received government grants in the reporting period
						GiR Aid receivable is included in income when there is a valid declaration from the
Tax reclaims		on		donations		donor. Any Gift Aid amount recovered on adonation is considered to be part		of
and gifts						that gift and is treated as an addition to the same fund asthe initial donation		unless
							the donor or the terms ofthe appeal have specified otherwise.
Support	costs						The chariity has incurred expenditure on support costs.
income from			membership				Membership subscriptions received in the nature ofa gift are recognised In
subscriptions							Donations and Legacies.
2.2 EXPENDITURE AND LIABIUTIES
Uability	recognition						Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the chariity to pay out resources and the
							amount ofthe obligation can be measured with reasonable certainty.
Governance			and support				Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity
costs							and its compliance with regulation and good practice.
							Support costs Include central functions and have been allocated to activity cost
							categories on a basis consistent with the use ofresources.
Deferred income							No material item of deferred income has been included in the accounts.
							The charity accounts for basic financial instruments on initial recognition as per
Basicflnandal				instruments			paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs	11.17
							to11.19,FRS102 SORP.
23ASSETS
Tangible fixed				assets for			These are capitalised ifthey can be used for more than one year, and costat least
use by	charity						ES00.They are valued at cost.The depreciation rates and methods used are
							disclosed in note 6.
							Debtors (including trade debtors and loans receivable) are measured on initial
Debtors							recognition at settlement amount after any trade discounts or amount advanced the charity. Subsequently, they are measured atthe cash orother consideration		by
							expected to be received.
							The charity has has Investments which it holds for resale or pending their sale and
							cash and cash equivalents with a maturity date less than one year. These include
Current	asset			investments			cash on deposit and cash equivalents with a maturity date ofless than one	year
							They are valued at fair value except where they qualify as basic financial
							instruments.

Note 4		Analysis of expenditure	Analysis of expenditure	Analysis of expenditure		Restricted
					Unrestricted	income
					funds	funds	Total funds		Pdior year
							E		6
			Analysis
Expenditure	on	Administrative	costs		628			628	2,637
		Total expenditure funds		on raising	628			628	2 637
Expenditure	on	Providing religious		and
charitable		educational	services
activities					27,275		27	275	35744
Expenditure	on	Expenditure	on burial service
burial service		memberships
memberships					100	1,963	2,063		2,594
		Total expenditure activities		on charitable	27,375	1,963	29	337	38337
TOTAL EXPENDITURE					28,003	1,963	29,966		40,974

		Total this	Total pnor
Activity orprogramme		year	eaf
Payments to Masorti Judaism for rabbinical and other support Payments to other service providers for religious training and service support Venue hire and related security expenses		21,935 1,050 1,913	24,867 260 5,916
Kiddush, food, drink, candles and other costs ofservices Books and equipment Depreciation and Amortisation		2,252 49 75	3,438 1,188 75
Total		27,275	35,744