|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| ## ## ## ## ## ||||||||'
~
v
c||| |---|---|---|---|---|---|---|---|---|---| ||||||||~||| |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| ##