| 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 |
| Mike Beral | Elected June 2019 | ||
|---|---|---|---|
| Leigh Renak | (Chairman) | Elected August 2022 | |
| Anne (Nancy) Shavick | (Treasurer) | Elected August 2022 | |
| Terry Benson | Elected August 2022 | ||
| Harry Hurst | Elected August 2022 | ||
| Jonathan Holman | Elected August 2022 | ||
| Richard Elman | Elected August 2022 | ||
| David Steinberg | Elected August 2022 | Resigned May 2023 | |
| Michael Rebak | Elected August 2022 | ||
| Estelle Leigh | Elected August 2022 | ||
| Stacey Shurlin | Elected August 2022 | Resigned June 2023 | |
| Mark Saunders | Elected August 2022 | Resigned June 2023 |
| PRINCIPAL OFFICE | Elstree High Street, Elstree, Hertfordshire, WD6 3EY |
|---|---|
| CHARITY NUMBER | 1182920 |
| BANKERS | CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 |
| INDEPENDENT EXAMINER | AR Accountancy Services, Devonshire House, Manor Way, Borehamwood, |
| Hertfordshire, WD6 IQQ |
| Members | 2023 | 2022 | |
|---|---|---|---|
| No. | No. | ||
| Adult | 433 | 460 | |
| Associate | 2 | 1 | |
| Friends | 23 | 32 | |
| Children of | Members (0-20) | 100 | 121 |
| Total | 558 | 614 |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Notes | Funds | Funds | 2023 | 2022 | |
| Incoming resources | |||||
| Donations and Legacies | 2 | 197,339 | 12,702 | 210,041 | 206,655 |
| Charitable Activities | 3 | 1,466 | 19,741 | 21,207 | 4,740 |
| Rental Income | 29,710 | 29,710 | 30,035 | ||
| Grant Income | 4 | 4,922 | 4,922 | 761 | |
| Investment Income | 6,581 | 6,581 | 1,111 | ||
| Other Income | 5 | 4,654 | 4,654 | 2,748 | |
| Total Incoming resources | 244,671 | 32,444 | 277,115 | 246,050 | |
| Resources Expended | |||||
| Expenditure on raising funds | 6 | 46,930 | 26,937 | 73,867 | 35,294 |
| Expenditure on Charitable Activities | 7 | 204,723 | 400 | 205,123 | 207,732 |
| Totalresources expended | 251,653 | 27,337 | 278,990 | 243,026 | |
| Net incoming resources for the year | 6,982 | 5,107 | 1,875 | 3,024 | |
| Transfers | 16,957 | 6,957 | |||
| Balance brought forward at 1st January | 401,606 | 263,851 | 665,455 | 662,431 | |
| Balance carriedforward at31st December | 401,581 | 262,000 | 663,580 | 665,455 |
| Notes | 2023 | 2023 | 2022 | 2022 | |
|---|---|---|---|---|---|
| Fixed Assets | |||||
| TangibleAssets | 9 | 168,580 | 168,220 | ||
| Current Assets | |||||
| Stock | |||||
| Debtors | 10 | 37,332 | 34,722 | ||
| Cash at bank and in hand | 487,110 | 476,041 | |||
| 524,442 | 510,763 | ||||
| Creditors: amounts falling due within one year | 11 | 29,440 | 13,528 | ||
| Net Current Assets | 495,002 | 497,235 | |||
| Net Assets | 663,581 | 665,456 | |||
| Funds | |||||
| Restricted Funds | 262,000 | 263,851 | |||
| Unrestricted Funds | 15 | 401,581 | 401,606 | ||
| 663,581 | 665,456 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2023 | Total 2022 | |
| Liberal Judaism Burial scheme | 23,558 | 23,558 | 19,566 | |
| Bar/Batmitzvah expenses | ||||
| Youth activities | ||||
| Social committee | ||||
| Seder and Kiddushim | 2,281 | 657 | 2,938 | 3,059 |
| High Holy Days and Car Park Rent | 2,952 | 2,952 | ||
| Tree of Life | ||||
| BookCosts | 667 | 667 | 670 | |
| Newsletter | 3,922 | 3,922 | 566 | |
| Care and Welfare | 274 | 274 | ||
| Tzedekdonations | 1,350 | 1,350 | ||
| Yom Kippur Appeal | 5,861 | 5,861 | 6,537 | |
| Israel Appeal | 2,358 | 2,358 | ||
| Funeral schemes / funerals | 13,276 | 16,711 | 29,987 | 4,896 |
| 46,930 | 26,937 | 73,867 | 35,294 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2023 | Total2022 | |
| Wages and Salaries | 88,575 | 88,575 | 87,112 | |
| Social Security Costs | 3,092 | 3,092 | 2,994 | |
| Pension Costs | 8,689 | 8,689 | 7,934 | |
| Education Expenses | 1,327 | 1,327 | 730 | |
| Administrative expenses | 6,169 | 6,169 | 12,171 | |
| Insurances | 7,893 | 7,893 | 7,212 | |
| Affiliation fees | 39,862 | 39,862 | 37,454 | |
| Travel expenses | 831 | 831 | 11 | |
| Accou ntancy | 2,105 | 2,105 | 3,360 | |
| Legal and Professional Fees | 1,920 | 1,920 | 6,006 | |
| Cleaning | 1,359 | 1,359 | 227 | |
| Utilities | 17,901 | 17,901 | 7,561 | |
| Conferences | 241 | 241 | 225 | |
| Rabbis Discretionary Fund | 400 | 400 | ||
| Repairs and Maintenance | 12,010 | 12,010 | 24,028 | |
| Visiting rabbis | 1,447 | 1,447 | 808 | |
| Security | 7,849 | 7,849 | 5,220 | |
| Board of Deputies Voluntary Levy | 990 | 990 | 495 | |
| Bank Charges | 1,188 | 1,188 | 1,723 | |
| Depreciation | 1,275 | 1,275 | 2,460 | |
| 204,723 | 400 | 205,123 | 207,732 |
| 2,023 | 2,022 | |
|---|---|---|
| Ministerial Gross Wages | 53,678 | 50,642 |
| OtherGross Wages | 34,897 | 36,470 |
| Pension Contributions | 8,689 | 7,934 |
| Social Security Costs | 3,092 | 2,994 |
| 100,355.82 | 98,040 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| No. | No. | |||
| Trustees(Unpaid) | 12 | 12 | ||
| Rabbi | 1 | 2 | ||
| Administration | 2 | 2 | ||
| Other | 5 | 5 | ||
| Total | 20 | 21 |
| Land and | Fixtures | Office | ||
|---|---|---|---|---|
| Buildings | and Fittings | Equipment | Total | |
| Cost | ||||
| At 1st January2023 | 165,398 | 44,170 | 31,087 | 240,655 |
| Additions | 1,209 | 860 | 2,069 | |
| Disposals | 315 | 120 | 435 | |
| At 31st December2023 | 165,398 | 45,064 | 31,828 | 242,290 |
| Depreciation | ||||
| At 1stJanuary2023 | 42,545 | 29,890 | 72,435 | |
| Charge for year | 203 | 1,072 | 1,275 | |
| At31st December2023 | 42,748 | 30,962 | 73,710 | |
| Net bookvalue | ||||
| at 1st January2023 | 165,398 | 1,625 | 1,197 | 168,220 |
| at 31st December2023 | 165,398 | 2,316 | 866 | 168,580 |
| 2,023 | 2,022 | |
|---|---|---|
| Gift Aid recoverable | 25,500 | 25,500 |
| Subscription Debtors received January | ||
| 2023 | 8,880 | 9,222 |
| Other amounts Receivable | 2,953 | |
| 37,332 | 34,722 |
| 2,023 | 2,022 | |
|---|---|---|
| Sundry Creditors and Accrued expenses | 19,347 | 8,178 |
| HMRC | 2,372 | 1,589 |
| Pensions Payable | 3,971 | 11 |
| Nursery Deposit | 3,750 | 3,750 |
| 29,440 | 13,528 |
| 31st | |||||
|---|---|---|---|---|---|
| 1stJanuary | Incoming | Resources | December | ||
| 2023 | resources | expended | Transfers | 2023 | |
| Funeral Fund | 167,200 | 19,111 | 16,711 | 169,600 | |
| Lockstone Fund | 47,411 | 47,411 | |||
| Flint Fund | 22,327 | 22,327 | |||
| Yom Kippur Fund | 6,077 | 6,586 | 5,861 | 6,802 | |
| Tzedek Fund (see note 16) | 1,559 | 290 | 1,350 | 499 | |
| Care and Welfare | 6,957 | 6,957 | |||
| Rabbis Discretionary Fund | 824 | 100 | 400 | 524 | |
| Kiddush Wine Find | 657 | 657 | |||
| Board of Deputies Fund | 3,813 | 2,318 | 6,131 | ||
| North Herts Funeral Fund | 7,026 | 630 | 7,656 | ||
| Israel Appeal | 3,408 | 2,358 | 1,050 | ||
| 263,851 | 32,444 | 27,337 | 6,957 | 262,000 |
| 31st | |||||
|---|---|---|---|---|---|
| 1st January | Incoming | Resources | December | ||
| 2023 | resources | expended | Transfers | 2023 | |
| Maintenance Fund | 10,000 | 10,000 | |||
| General Fund | 391,606 | 244,671 | 251,653 | 16,957 | 401,581 |
| 401,606 | 244,671 | 251,653 | 6,957 | 401,581 |