| CONTENTS | Page |
|---|---|
| Legal & Administrative Information | 1 |
| Trustees Report | 2-6 |
| Independent Examiner's Report to Trustees | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10-20 |
| Members | 2022 Number | 2021 Number |
|---|---|---|
| Adult | 460 | 489 |
| Associate | 1 | 3 |
| Friends | 32 | 37 |
| Children of Members (0-20) | 121 | 146 |
| Total | 614 | 675 |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Notes | Funds | Funds | 2022 | 2021 | |
| Incoming resources | |||||
| Donations and Legacies | 2 | 197,942 | 8,713 | 206,655 | 238,748 |
| Charitable Activities | 3 | 3,753 | 987 | 4,740 | 55,180 |
| Rental Income | 30,035 | 30,035 | 29,500 | ||
| Grant Income | 4 | 761 | 761 | 5,000 | |
| Investment Income | 1,111 | 1,111 | 193 | ||
| Other Income | 5 | 2,748 | 2,748 | 12,907 | |
| Total Incoming resources | 236,350 | 9,700 | 246,050 | 341,528 | |
| Resources Expended | |||||
| Expenditure on raising funds | 6 | 23,861 | 11,433 | 35,294 | 72,296 |
| Expenditure on Charitable Activities | 7 | 207,236 | 495 | 207,731 | 291,483 |
| Total resources expended | 231,097 | 11,928 | 243,025 | 363,779 | |
| Net incoming resources forthe year | 5,253 | -2,227 | 3,025 | 22,251 | |
| Transfers | 4,185 | 4,185 | |||
| Balance brought forward at 1st January | |||||
| 2022 | 400,536 | 261,895 | 662,431 | 684,682 | |
| Balance carried forward at 31st December | |||||
| 2022 | 401,604 | 263,852 | 665,456 | 662,431 |
| Notes | 2022 | 2022 | 2021 | 2021 | ||
|---|---|---|---|---|---|---|
| Fixed Assets | ||||||
| Tangible Assets | 9 | 168,220 | 168,944 | |||
| Current Assets | ||||||
| Stock | ||||||
| Debtors | 10 | 34,722 | 41,875 | |||
| Cash at bankand in hand | 476,042 | 474,360 | ||||
| 510,764 | 516,235 | |||||
| Creditors: amounts fallingdue within oneyear | 11 | - | 13,528 | 22,747 | ||
| Net Current Assets | 497,236 | 493,488 | ||||
| Net Assets | 665,456 | 662,431 | ||||
| Funds | ||||||
| RestrictedFunds | 13 | 263,852 | 261,895 | |||
| Unrestricted Funds | 401,604 | 400,536 | ||||
| 665,456 | 662,431 | |||||
| The financial statementswereapproved on | and | authorized | for issue by the Trustees and | |||
| signed on their behalf by: |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | Total 2021 | |
| Subscriptions | 172,442 | 172,442 | 196,987 | |
| Gift Aid on subscriptions and Donations | 25,500 | 25,500 | 30,173 | |
| Care and Welfare | 1,515 | |||
| Rabbis Discretionary Fund | 150 | 150 | 100 | |
| Tzedek - Gift Aid on YK Appeal |
1,400 | |||
| Board ofDeputiesvoluntary Levy | 2,056 | 2,056 | 2,192 | |
| Yom Kippur Appeal | 6,507 | 6,507 | 6,381 | |
| 197,942 | 8,713 | 206,655 | 238,748 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | Total 2021 | |
| Donationsfor Food NHS | 31,893 | |||
| Burial Fund | 312 | 312 | 20,537 | |
| Bar & Batmitzvahfees | 2,250 | |||
| Weddings& Mixed Faith Blessings | 500 | |||
| North Herts Funeral Funds | 675 | 675 | ||
| Miscellaneous Income | 3,208 | 3,208 | ||
| Kiddush Income | 480 | 480 | ||
| Tree of Life | 65 | 65 | ||
| 3,753 | 987 | 4,740 | 55,180 |
| Unrestricted | Restricted | ||||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Total | 2022 | Total | 2021 | ||
| NLPS | Grant | 761 | 761 | 5,000 | |||
| 761 | 761 | 5,000 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | Total 2021 | |
| Furlough Income | 10,278 | |||
| Sundry Income | 2,748 | 2,748 | 2,629 | |
| 2,748 | 2,748 | 12,907 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | Total 2021 | |
| Liberal Judaism Burial scheme | 19,566 | 19,566 | 29,852 | |
| Bar/Batmitzvah expenses | ||||
| Youth activities | ||||
| Social committee | ||||
| Seder and Kiddushim | 3,059 | 3,059 | 195 | |
| High Holy Days Rent | ||||
| Tree of Life | ||||
| Book Costs | 670 | 670 | ||
| Newsletter | 566 | 566 | 1,628 | |
| Care and Welfare | ||||
| Tzedek donations | 1,200 | |||
| Yom Kippur Appeal | 6,537 | 6,537 | 6,248 | |
| Funeral schemes / funerals | 4,896 | 4,896 | 33,173 | |
| 23,861 | 11,433 | 35,294 | 72,296 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2022 | Total 2021 | |
| Wages and Salaries | 87,112 | 87,112 | 108,171 | |
| Social Security Costs | 2,994 | 2,994 | 6,146 | |
| Pension Costs | 7,934 | 7,934 | 5,523 | |
| Education Expenses | 730 | 730 | 3,239 | |
| Administrative expenses | 12,171 | 12,171 | 12,760 | |
| Insurances | 7,212 | 7,212 | 7,165 | |
| Affiliation fees | 37,454 | 37,454 | 39,794 | |
| Travel expenses | 11 | 11 | 71 | |
| Accountancy | 3,360 | 3,360 | 3,600 | |
| Legal and Professional Fees | 6,006 | 6,006 | 1,167 | |
| Cleaning | 227 | 227 | 3,013 | |
| Utilities | 7,561 | 7,561 | 5,891 | |
| Conferences | 225 | 225 | 225 | |
| Rabbis Discretionary Fund | 1,280 | |||
| Donationsfor Food NHS | 31,893 | |||
| Repairs and Maintenance | 24,028 | 24,028 | 50,571 | |
| Visiting rabbis | 808 | 808 | 2,701 | |
| Security | 5,220 | 5,220 | 1,449 | |
| Board of DeputiesVoluntary Levy | 495 | 495 | 3,495 | |
| Bank Charges | 1,723 | 1,723 | 1,449 | |
| Depreciation | 2,460 | 2,460 | 1,880 | |
| 207,236 | 495 | 207,731 | 291,483 |
| 2022 | 2021 | |
|---|---|---|
| Ministerial Gross Wages | 50,641 | 72,311 |
| OtherGross Wages | 36,471 | 35,860 |
| Pension Contributions | 7,934 | 5,523 |
| Social Security Costs | 2,994 | 6,146 |
| 98,040 | 119,840 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| No. | No. | |||
| Trustees (Unpaid) | 12 | 10 | ||
| Rabbi | 2 | 1 | ||
| Administration | 2 | 3 | ||
| Other | 5 | 3 | ||
| Total | 21 | 17 |
| Land and | Fixtures | Office | ||
|---|---|---|---|---|
| Buildings | and Fittings | Equipment | Total | |
| Cost | ||||
| At 1st January 2022 | 165,398 | 44,170 | 29,351 | 238,919 |
| Additions | 1,736 | 1,736 | ||
| At 31st December 2022 | 165,398 | 44,170 | 31,087 | 240,655 |
| Depreciation | ||||
| At 1st January 2022 | 42,342 | 27,633 | 69,975 | |
| Charge for year | 203 | 2,257 | 2,460 | |
| At 31st December 2022 | 42,545 | 29,890 | 72,435 | |
| Net bookvalue | ||||
| at 1st January 2022 | 165,398 | 1,828 | 1,718 | 168,944 |
| at 31st December 2022 | 165,398 | 1,625 | 1,197 | 168,220 |
| 2022 | 2021 | |
|---|---|---|
| Gift Aid recoverable | 25,500 | 32,316 |
| Subscription Debtors received January | ||
| 2023 | 9,222 | 9,558 |
| 34,722 | 41,875 |
| 2022 | 2021 | |
|---|---|---|
| SundryCreditors and Accrued expenses | 8,178 | 11,734 |
| HMRC | 1,589 | 7,263 |
| Pensions Payable | 11 | |
| Nursery Deposit | 3,750 | 3,750 |
| 13,528 | 22,747 |
| 31st | |||||
|---|---|---|---|---|---|
| 1st January | Incoming | Resources | December | ||
| 2022 | resources | expended | Transfers | 2022 | |
| Funeral Fund | 167,599 | 312 | 4,896 | 4,185 | 167,200 |
| Lockstone Fund | 47,411 | 47,411 | |||
| Flint Fund | 22,327 | 22,327 | |||
| Yom Kippur Fund | 6,107 | 6,507 | 6,537 | 6,077 | |
| Tzedek Fund (see note 16) | 1,559 | 1,559 | |||
| Care and Welfare | 6,957 | 6,957 | |||
| Rabbis Discretionary Fund | 674 | 150 | 824 | ||
| Kiddush Wine Find | 657 | 657 | |||
| Board ofDeputies Fund | 2,252 | 2,056 | 495 | 3,813 | |
| North Herts Funeral Fund | 6,351 | 675 | 7,026 | ||
| 261,895 | 9,700 | 11,928 | 4,185 | 263,852 |
| 31st | |||||
|---|---|---|---|---|---|
| 1st January | Incoming | Resources | December | ||
| 2022 | resources | expended | Transfers | 2022 | |
| Maintenance Fund | 10,000 | 10,000 | |||
| General Fund | 390,536 | 236,350 | 231,097 | 4,185 | 391,604 |
| 400,536 | 236,350 | 231,097 | 4,185 | 401,604 |