## New Stoke Newington Shul
Company Number: 7832581 Registered UK Charity Number 1176510
Annual Accounts and Financial Statements for the year ended 30 November 2022
Registered Office
1 Cranbourne Drive
Pinner HA5 1BX
New Stoke Newington Shul
## **CONTENTS**
|**Page**|**2**|**Report of the Trustees for the year ended 30 November 2022**|
|---|---|---|
|**Page**|**9**|**Independent Examination of Accounts and Financial Statements**|
|**Page**|**10**|**Statement of Financial Activities (including Income and Expense Accounts)**|
|**Page**|**11**|**Balance Sheet as at 30 November 2022**|
|**Page**|**12**|**Notes to the Accounts**|
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New Stoke Newington Shul
## Report of the Trustees for the year ended 30 November 2022
The trustees present their annual report, together with the financial statements of the charity, for the year ended 30 November 2022. This annual report also contains a trustees’ report, as required by company and charity law.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Companies House Number** 7832581
## **Charity Commission Registered Charity Number**
1176510
**Principal address: Administrative office and registered office** Registered Office 1 Cranbourne Drive Pinner HA5 1BX
## **Bank:**
HSBC Stoke Newington Branch 150 High Street London N16 7JP
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New Stoke Newington Shul
## **Members of the Board (including changes since 1 December 2022)**
Members of the Board, who are directors for the purpose of company law, and also trustees for the purpose of charity law, who served during the year and up to the date of approval of this report were as follows:
Timothy Motz (appointed 19 February 2017, resigned 16 July 2023)
Dr Sarah Levy (appointed 2 June 2019, resigned 10 July 2022)
Dr Amelia Schamroth (appointed 2 June 2019)
Jack Gilbert (appointed 13 September 2020, resigned 16 July 2023)
Judith Lever (appointed 17 October 2021)
Howard Robinson (appointed 13 September 2020)
Jay Schlesinger (appointed 13 September 2020, resigned 16 July 2023)
Maytal Kuperard (appointed 16 July 2023)
David Rofe (appointed 16 July 2023)
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New Stoke Newington Shul
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Synagogue is a company limited by guarantee and registered charity incorporated on 2 November 2011. The liability of each member is limited to £1.
The Articles of Association require the board to have at least three trustees.
One third (or the number nearest to one third) of the Trustees retire by rotation at each Annual General Meeting and are eligible for re-election provided that any Trustee who has served for two consecutive terms of office takes a break from office of at least one year.
Any person who is willing to act as a Trustee, and who would not be disqualified from acting as a Trustee under the provisions of the company’s Articles of Association, may be appointed to be a Trustee either by ordinary resolution at a meeting of members, or by a decision of the Trustees. Trustees will normally be appointed from the members of the community.
None of our trustees receive remuneration or other benefit from their work with the charitable company.
Council members are recruited from the Synagogue's membership and are recruited on the basis of the skills they can bring to the running of the Synagogue.
## **RESPONSIBILITIES OF THE BOARD**
The charity trustees (who are also the directors of the New Stoke Newington Shul for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.
In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of any corporate and financial information included on the charitable company’s website.
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New Stoke Newington Shul
## **RISK MANAGEMENT**
At Council meetings risks faced by the charity are reviewed relative to their significance. The primary risks are considered to be:
- Health, safety and security of the community, including people attending services and other events, and online security. During the period of the coronavirus pandemic and its easing, the Council has continued to ensure that the operation of the Synagogue is in line with both good practice and government advice and legislation. The Council continue to be advised by a volunteer security officer on security risks and security is regularly reviewed in conjunction with external advice and appropriate action taken based on an assessment of perceived risk.
- Data security remains of critical importance, not only from a security point of view, but also for compliance with the General Data Protection Regulation (GDPR) which become law in 2018. GDPR requires that the Synagogue have a set of policies and procedures around data storage and usage. The Council have undertaken the necessary steps and continue to review the policy and procedure framework on a regular basis.
- Regular attention to cash flow. The expanded cost base of the Synagogue requires a focus on both cash flow and on income generation. The Synagogue’s financial situation and status of ongoing income generating activities are reviewed at regular Council meetings.
## **OBJECTIVES AND ACTIVITIES**
New Stoke Newington Shul (NSNS) is an egalitarian Masorti community in North-East London where tradition combines with full inclusion. All our members are encouraged to participate and lead our services. We are a vibrant and growing community who warmly welcome new members from all walks of life. Our services are traditional and mainly in Hebrew but with regular exploration of the liturgy in English to enhance and deepen our understanding. We strive to make services accessible through shared singing, explanation and regular thoughtful teaching by our Rabbi. We welcome people regardless of a person’s level of observance or knowledge of Judaism and we are proud to be a diverse and inclusive community.
Rabbi Roni Tabick, provides strong spiritual and communal leadership and is playing a critical part in developing the range of activities which draws our community together. NSNS now meets on a weekly basis for Shabbat morning services and throughout the year for the religious festivals. Rabbi Roni also provides high quality Jewish learning appealing to our diverse member base through both regular weekly classes as well as shorter courses and one-off sessions. In the last year he has taught a weekly Torah class, a series on basic Judaism and a specialist class for those wishing to convert. He has also led a programme of learning for the children in our community through the Sunday Club.
Alongside our Rabbi, we rely on many volunteers to enable us to carry out our activities, and we encourage new and existing members to get involved with volunteering within the community. A number of different volunteer teams as well as the members of council undertake the work which enables NSNS to function, thrive and meets its objectives:
- i. The practical and safe management of services (service rotas)
- ii. Meeting the pastoral needs of our community(welfare)
- iii. Provision of events to promote sense of community (social events)
- iv. Supporting the wider community through social endeavour and charity (Tzedakah).
- v. Managing funds and systems for the smooth running of the community (Finance)
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NSNS has a growing number of families with young children. We provide monthly children’s services, activities for children and young people to celebrate the festivals. Rabbi Roni teaches a Bnei Mitzvah programme and a programme for primary-aged children. We have links with Noam, the Masorti youth movement who, on occasion, visit NSNS and support our work.
## **Public benefit**
The objects of the Synagogue are: To advance the Jewish religion in Stoke Newington, London through the provision of a place of worship for the public benefit, where divine services are conducted and the holding of prayer meetings, study sessions, lectures and celebrations of Jewish religious events.
Our priorities are community and learning, the two aims often pursued together. The Synagogue may also advance education, community development and inter-faith dialogue, and carry out other charitable purposes in Hackney, in other parts of the United Kingdom and/or other parts of the world.
The Synagogue is approved as a charity by the Charity Commission for England and Wales, and is on the Register of Charities with the Registered Charity Number 1176510.
The trustees have paid due regard to guidance on public benefit issued by the Charity Commission in deciding what activities the charity should undertake, and consider that they have complied with Section 17 of the Charities Act 2011 including the guidance Public Benefit: Running a Charity (PB2).
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New Stoke Newington Shul
## **ACHIEVEMENTS AND PERFORMANCE**
Under the leadership of our now full-time rabbi, NSNS is now able to offer weekly services in addition to the services throughout the year on the major festivals. The transition to weekly services has proved extremely successful with consistent numbers attending every week. The consistency of time and place has greatly strengthened our community. We are grateful to the staff of the Mildmay Club for giving us the space to hold services and always being on-hand to help sort out practical problems. The High Holy Days reached near maximum capacity and are expected to do so again.
The community has celebrated many happy events including a number of births and weddings, occasions which have allowed us to strengthen our sense of community through celebration. Sadly, we were also shaken by the tragic loss of one of our wonderful teenagers in a tragic accident. We hope that the Maggor family found some comfort in knowing how deeply the loss of their daughter Raya is felt in the community.
Our Care Team is under new leadership and continues to find ways of offering pastoral care to our community. Many meals have been prepared and delivered to families with new babies. It continues to seek ways to support those of our members who may have suffered bereavement or illness.
Our newly formed Tzedaka (charity) committee has launched a very successful campaign in aid of The Hackney Night Shelter, a charity nominated by the NSNS community. Fundraising events have included a Purim programme and a pub quiz and a dedicated JustGiving page which has raised over a £1000. In addition, a number of members of our community have established a rota to visit the centre once per month and to cook for and speak with the residents. Charity work lies at the core of the Judaism which the NSNS community seeks to foster. Further fundraising is planned in the coming months as we continue to engage with the local community while the rabbi is increasingly active in interfaith dialogue.
Jewish learning is another pillar of the Jewish life which NSNS exists to foster. Here too there has been a steady commitment to expanding what is on offer. David Baker, an active member of our community, has undertaken additional work in this area contributing both to the conversion course and in synagogue when our rabbi is away.
Under the leadership of a new council NSNS is hoping to continue and develop the many-faceted work of the NSNS community, retaining its commitment to diversity, tolerance and active welcome.
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New Stoke Newington Shul
## **FINANCIAL REVIEW**
## **Reserves policy**
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the company should be at least 3 months, and ideally 6 months, of expenditure. Budgeted expenditure for the year ahead is £100,000 and therefore the target is at least £25,000 and ideally £50,000 in general funds. The reserves are needed to meet the ongoing financial requirements of the Synagogue and the Board is confident that at this level they would be able to continue the current activities of the company in the event of a significant drop in funding.
At the year end, unrestricted funds were £78,321, which is comfortably above the Board’s ideal reserve level. Free reserves amounted to £78,321 (2021: £64,151)
## **Finances**
The period under review saw a rise in both voluntary income and expenditure. The end of the coronavirus pandemic allowed a further recovery in the number of services and other events held, and the Synagogue also registered its first full year with an employee, all of which increased expenditure. However, the Synagogue also saw a further increase in donations from members, and the utilisation of the Shulcloud membership database system allowed an increase in the amount of those donations on which Gift Aid could be claimed. Voluntary unrestricted income was £82,728, compared to £60,201 in the previous year. Total income was £93,055 and overall costs reached £75,471. This meant that the Synagogue operated at a surplus of £17,585 for the year, ahead of £13,909 in the previous year.
The closing total funds (net assets) of the charity were £82,146; the previous year’s closing level was £64,561. The Synagogue had liabilities of £1,313 at the year end.
Approved on behalf of the board
________________________ Name
__________________ Date
__________________
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New Stoke Newington Shul
## **INDEPENDENT EXAMINATION OF ACCOUNTS AND FINANCIAL STATEMENTS**
## **Independent examiner's report to the trustees of the New Stoke Newington Shul**
I report to the trustees on my examination of the accounts of the New Stoke Newington Shul (the Trust) for the year ended 30 November 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## _6��_
Eden Taylor Chartered Accountant Flat 11 Willowdene Court N20 9QB 08 August 2023
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## **Statement of Financial Activities (including Income and Expense Accounts) for the year to 30 November 2022**
|**Categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Other
**_Total_**
**Expenditure (Note 4)**
**Expenditure on:**
Raising funds
Charitable activities
**_Total_**
**_Net movement in funds/income for_**
**_the year_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year funds**
**as reported**
**Prior year funds**
**restated**
**(note 3)**
**£**
**£**
**£**
**£**
**£**
89,604
3,451
93,055
63,165
66,111
-
-
-|
|---|---|
||89,604
3,451
93,055
63,165
66,111|
||4,581
4,581
1,305
4,251
70,060
830
70,890
47,951
47,951|
||74,641
830
75,471
49,256
52,202|
|||
||14,964
2,621
17,585
13,909
13,909|
||63,357
1,204
65,765
50,652
50,652|
||78,321
3,825
83,350
64,561
64,561|
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## **Balance Sheet as at 30 November 2022**
|**Fixed assets**
**Tangible assets (Note 8)**
**_Total fixed assets_**
**Current assets**
**Debtors (Note 9)**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**(Note 10)**
**_Net current assets_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**£**
**£**
3,420 -
|**Total this year**
**Total last year**
**£**
**£**|
|---|---|---|
|||3,420
981
|
||3,420 -|3,420
981|
||13,433 441
61,782 4,384||
|||13,874
8,450
66,166
55,625|
||75,214 4,825|80,039
64,075|
|||1,313
495|
||313 1,000||
||||
||74,901
3,825|78,726
63,581|
||||
||78,321
3,825|82,146
64,561|
||||
||78,321
3,825|82,146
64,561|
||78,321||
|||78,321
63,357|
||78,321
3,825|82,146
64,561|
For the financial year ended 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Approved by the Trustees and authorised for issue
Signed Trustee name Date
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New Stoke Newington Shul
## **Notes to the accounts**
## Note 1 **Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
The Synagogue reported a net movement of unrestricted funds of £14,964 for the year and finished the year with £78,321 in unrestricted funds, well in excess of the target financial reserves according to the Synagogue's financial policies.
The trustees are consequently of the view that on this basis the Synagogue is a going concern and these accounts have been prepared on such basis.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.
## **1.4 Changes to accounting estimates**
No accounting estimates have occurred in the reporting period.
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period.
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## **Notes to the accounts**
## Note 2 **Accounting policies**
This standard list of accounting policies has been applied by the charity.
## **2.1 INCOME**
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
||· the charity becomes entitled to the resources;|
||· it 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 of assets and liabilities, or income and expenses,|
|**Offsetting**|unless required or permitted by the FRS 102 SORP or FRS 102.|
||Grants and donations are only included in the SoFA when the general income|
|**Grants and donations**|recognition criteria are met (5.10 to 5.12 FRS102 SORP).|
|**Government grants**|The charity has received government grants in the reporting period|
||Gift 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 a donation is considered to be part of|
|**and gifts**|that gift and is treated as an addition to the same fund as the initial donation unless|
||the donor or the terms of the appeal have specified otherwise.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in|
|**subscriptions**|Donations and Legacies.|
|**2.2 EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or|
||constructive obligation committing the charity to pay out resources and the|
||amount of the obligation can be measured with reasonable certainty.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity
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 of resources.|
|**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|
|**Basic financial instruments**|paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17|
||to 11.19, FRS102 SORP.|
|**2.3 ASSETS**||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least|
|**use by charity**|£500. 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 by
the charity. Subsequently, they are measured at the cash or other consideration|
||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 of less than one year|
||They are valued at fair value except where they qualify as basic financial|
||instruments.|
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## **Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Unrestrict Restricted Restricted
ed income income Total Prior year [Prior year ]
Analysis funds funds (1) funds (2) funds restated
£ £
Donations and gifts - 3,120 306 3,426 2,964 5,910
Gift Aid 14,388 - 25 14,413 6,290 6,290
Donations and
Membership subscriptions and
legacies:
sponsorships which are in substance 68,339 - - 68,339 53,912 53,912
donations
Total 82,728 3,120 331 86,179 63,165 66,111
Other income: 6,877 - 6,877 - -
TOTAL INCOME 89,604 3,120 331 93,055 63,165 66,111
The restricted income funds of the synagogue fall into
two categories. Restricted income funds (1) relate to
contributions for burial memberships for members
who have opted to join. Restricted income funds (2)
relate to the Rabbi's Discretionary Fund to allow the
rabbi of the synagogue to make small donations to
members in need and/or to suitable charities.
Notes
During the year under review, the Syngagoue began to
fully utilise the Shulcloud database system in its
administration. Accordingly, the subscription cost, and
a matching donation to cover that cost, have been
recognised in the Statements of Financial Activities for
the year under review and in restated accounts for the
previous year.
£3,120 of restricted donations to be used for Joint
Jewish Burial Society membership and £331 of
All income in the year was unrestricted except for:
restricted donations towards the Rabbi's Discretionary
Fund.
The synagogue continues to receive the great majority
Within the income items above the following items are
of its income from subscriptions from members of the
material:
community which are in substance donations.
**----- End of picture text -----**
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## **Notes to the accounts**
## **Note 4 Analysis of expenditure**
**----- Start of picture text -----**
Restricted Restricted
Unrestricted income income Total Prior year
funds funds (1) funds (2) funds Prior year restated
Analysis £ £ £
Expenditure on
raising funds: Administrative costs 1,563 1,563 593 593
Communication and data
services 2,222 2,222 - 2,946
Payment service fees 796 796 712 712
Total expenditure on raising
funds 4,581 4,581 1,305 4,251
Expenditure on
charitable Providing religious and
activities educational services 70,060 - 70,060 45,397 45,397
Expenditure on
burial service Expenditure on burial service
memberships memberships 780 780 2,554 2,554
Small donations
and support Small donations and support
payments payments 50 50 - -
Total expenditure on charitable
activities 70,060 780 50 70,890 47,951 47,951
TOTAL EXPENDITURE 74,641 780 50 75,471 49,256 52,202
Other information:
Payment service fees have been allocated entirely to unrestricted funds as the synagogue's sole employee is
focused on providing religious services, which is the synagogue's main purpose and the main reason that
unrestricted donations (which incur such fees) are made by members.
In the year, the Synagogue recognised its use of the Shulcloud online adminstrative system in its operation,
with a cost of £1,991, which was matched by an equivalent donation. In the previous year, the cost of this
was £2,946 which was matched by an equivalent donation.
Analysis of expenditure on providing religious and educational services
Total Total
this prior
Activity or programme year year
£ £ £
Payments to Masorti Judaism for rabbinical and other support 7,097 25,674
Employment costs 47,343 7,700
Payments to other service providers for religious training and service support 1,105 650
Venue hire and related security expenses 10,900 8,525
Kiddush, food, drink, candles and other costs of services 3,205 2,099
Books and equipment - 624
Depreciation and Amortisation 411 126
Total 70,060 45,397
**----- End of picture text -----**
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## **Notes to the accounts**
## **Note 5 Paid employees**
## **5.1 Staff Costs**
|**5.1 Staff Costs**||||
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|**Salaries and wages**||33,121|5,559|
|**Taxation and social security costs**||10,345|1,843|
|**Pension costs (defined contribution scheme)**||3,877|298|
||**Total staff costs**|47,343|7,700|
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
## **5.2 Head count at year end**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Total**|1|1|
## **Note 6 Defined contribution pension scheme**
|**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
3,877 298|
|---|---|
**Defined contribution pension scheme have been allocated entirely to unrestricted funds as the synagogue's sole employee is focused on providing religious services, which is the synagogue's main purpose and the main reason that unrestricted donations are made by members.**
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## **Notes to the accounts**
Note 7 **Details of certain items of expenditure**
## **7.1 Fees for examination of the accounts**
The independent examiner provided services free of charge.
## Note 8 **Tangible fixed assets**
## **8.1 Cost or valuation**
|||||||**Fixtures,**||||
|---|---|---|---|---|---|---|---|---|---|
|||||||**fittings and**||**Total**||
|||||||**equipment**||||
|||||||**£**||**£**||
|At the beginning of the year||||||1,256||1,256||
|Additions||||||2,850||2,850||
|At end of the year||||||4,106||4,106||
|**8.2 Depreciation and impairments**||||||||||
||**Basis**|||||Straight line||||
||**Rate**|||||10%||||
|||||||||||
|At beginning of the year||||||276|||276|
|Depreciation||||||411|||411|
|At end of the year||||||686|||686|
|**8.3 Net book value**||||||||||
|Net book value at the beginning of the year||||||981|||981|
|Net book value at the end of the year||||||3,420||3,420||
|Note 9|**Debtors and prepayments**|||||||||
|**9.1 Analysis of debtors**||||||||||
|||||||**This year**||**Last year**||
|||||||**£**||**£**||
|Gift Aid claims||||||12,272|||6,290|
|Prepayments of expenses||||||1,185|||1,367|
|Burial payments yet to be collected from members, relates||to restricted income||||416|||794|
|Total||||||13,874||8,450||
|Note 10|**Creditors and accruals**|||||||||
|**10.1 Analysis of creditors**||||||||||
|||**Amounts falling due**||||**Amounts falling due**|||**after**|
|||**within one year**||||**more than**||**one year**||
|||**This year**||**Last year**||**This year**||**Last year**||
|||**£**||**£**||**£**||**£**||
|Other creditors|||1,313||495|0|||0|
|Total||1,313|||495|-|||-|
_**The charity's creditors represent £313 expense claims for trade in FY 2022 that were unpaid at the year end and £1,000 in burial contributions that had not been paid to the burial service provider at the year end.**_
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## **Notes to the accounts**
## Note 11 **Transactions with trustees and related parties**
## **11.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.**
## **11.2 Trustee expenses**
**No trustee expenses have been incurred in the year to 30 November 2022.**
|Type of expenses reimbursed
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL|**This year**
**Last year**
**£**
**£**
0
30
0
0
0
0
0
0|
|---|---|
||-
30|
## **11.3 Transaction(s) with related parties**
**There have been no related party transactions in the reporting period.**
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