Charlty roglBtr*tlon number 1187431 HENDON ADATH YISROEL CONGREGATION (CIO) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 HENDON ADATH YISROEL CONGREGATION (CIO) LEGAL AND ADMINISTRATIVE INFORMATION AA Guttentsg- Prewdenl Dr M Klajman- Vice Prosident B N Rowo- Wice Presiéent R D Noimark- HonoraryTreasurer A M J3enb> Honorary Seu6tsry D Goldborg JKatr D Klass JRO A Stimler P Stimler S S Zaltzman {Appoinied 20 July 2023) Charfty numb•r 1187431 Prin¢1￿1 addr￿3 17 Brent st, Hendon London United lfjngdom NW4 2EU Auditor GddMn$ Limf(ed 75 Maygrove Road st Hampstsad London 2EG 8ankerg Nat￿￿$t Bank Hendon Central Circus S Central Circus London United Kingttrjm W1B3PB HENDON ADATH YISROEL CONGREGATION (CIO) CONTENTS Page Trust88s' f•Frt)rt ststement of tnrst¢&$' reswisibilibes Independant •Jditorf3 report ststement of finanaal aclivrbes Balanc* Sheet statement of ￿$h flows 10 Note$ to the finanaal Statements 11-20 HENDON ADATH YISROEL CONGREGATION (CIO) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trusle6s present their rèport and fin•n¢ial $latsmenls for the year ended 31 March 2024. The ffnancial Statements hava boen prepared in accordance with Accounting and Rewting by Chariti&s.' Statement of Recommended Practice applicable to d)arities preparing their accounts in aCr￿danCE with thè Finana81 Reporting Stsndard appliGabl8 in tho UK and Republi¢ of Irelond {FRS102- effective 1 January 201 & (Chaiibes SORP FRS 1021. ObJocthio8 and •cUvlti . The charfjty'$ oblects aro thg advanwngnt of th8 orthodox J￿1$h lailh. Advanclng Orthodox Jewsh lalth for the* benefft of the public in Sud) way$ 88 are exclusivoty charitablè in English law & by maintaining & managing the Synagr4ue known as Hendon Adath Yisroel CongregatFon 10¢8ted 81 11 Brent Street, London NW4 as a place of w￿rShIp prayor a religious study & by providing for the Teligiou¥ n•ed5, spiriiual educatiw. pastoral n88(1$ & V•pifare of bts memb*3. The trustees have paid due regard to tho guidan￿ issued by the Cllarity COMMI￿on in deciding what actiV￿e3 the charity shoLlld undertake. Achievements and pwfomiance Promoting orthodox Jewish f8ith and re1￿lOuS adivitles. Providing buildings, faalilies and own space lo thg Jewi$h CommL￿￿. Improving community weffare lo support the quality of life of thstharrtagod p8opl•s suth as the pc¥)r essentially from education. SOCAal welfare and humanrtarian at*"on. Flnanclal rovlew The Iota inc4)rnt of tho Charity in the year was £1,048.069 of ￿1¢h £204,010 was restricted and the remainiNJ bafance £844,059 was unresthded. The total expendTture for the year was £659,588 out of whith tho charity 8penl £252.008 on re3trided charitable activities. The fvnds Co￿le￿ forward to the ft)Ilowrg financial year are £985,204 which ind￿JeS the restricted fvnds of £68,926 and the unre8trirAod futx18 amount of £916.278. Th￿ft fvnds wsll b8 ovailable for fijlure charitablè purposes. Reserms pollcy It is the policy of the that unresthcted fvnds whiL* have not been deBignated for a 8pecyfic use should bg maintsined * a level equivalent to belw89n thrae and six month's expendrture. The tnJslees consider fhat rèserves at this level wll ensure that, in the event of a sgnificant drop in fundiNJ. they will be able to corrtinue the charSty's curront actiwlies whil& con$ideralion is given lo ways in which addthonal fiJrK13 may be raised. This level of r•seTve5 b*n m8int8ined throughout the year. Ri8k manag8m•nt Tha trusloes have assessed the maior risks to vthich the Ch￿ is 8xposod, and *e s¥ll$f￿ that systems are In F4ace to mrtigats exposure lo the major risks. HENDON ADATH YISROEL CONGREGATION (CIO) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Data prot•ctitin legl$latlon The trustees h*ve tsken neceswy actions in implementing 18W$ and regulations regarding the GDPR data pmt&¢tion act and wll continue to compty with thg Charity Commission reguL4tsons and tha law in this regard. Public bènofrt In running the Charity, the trustees havo 1￿mplIed with their duty under SeL*ion 17 ofthe Charities Act 2017 to h8ve regard to th8 public benefft guidanee wblished by 1he Charity Commission. The odivrties Ihat the Charity has txrried out lo achigve this have been covered in detsil •ar1i¥r in this r8porL StruGturg1 govornance and manaym•nt The Goveming D0￿ment is a Conslilution Association Model dated 18 January 2020 Charitable Ino)rporated Org8nisation 'CIO'. Hendon Adaih Yisroel Congregatr"on has been registered by the Charity CommisS￿n as a CIO nce 17 January 2020. The L*arfty stsrted its tharitalAe ao*viti$s on 1 Aprfl 2020. Trustee8 aro the people reSp￿Ible for controlllng th8 Wort. marrAg8m8nt and ¥drrinl8tratlon of the tharty on behaw of its benefi¢iarie8. The truste&$ vjho $8Nod during the year and up to lh• date of stwature of the fin•naal State￿nts were.. AA Guttent8g- Posident Dr M KJajmaTr Vice Presdenl B N Rowe- Vic* Pr8$idgnt R D Noimart- HonoraryTreasurer A M Ja¢obs- Honorary Secretary D Segal D Goldberg J Katz D Kla$$ J Rowe A Stirnler P Stimler S S Zaltzman {Resigned 20 July 2023) {Appoint8d 20 JLly 20231 Non8 of the l[L￿￿e3 have any bwoficAal intsrest in th8 charity. The appoivthenl of the Charity Tntstees aThJ the ExeuJb"ve 81 eachAGM sho11 be determined by way of 8è¢ret b811¢1 ¢3$1 by the menthT8 of the CIO presant at Iha meeting together with post81, email or proxy votes sent or lodged with the Secretary of the CIO in advancè of tho me8lng. in a¢th3ncE %vith such requiffjments as the then existing Board of Management Shall Trquire. It either the Charity Trustees andlor the Executive are unopposeil at any AGM and there 48 therefore no elo¢tKsn. Charity Trustees andlor the ExgwtNe $hall autornalic3lly be rgappointed and continue to Serve for Ihe followirrfJ year, SLFbject to the prowsions of Clause 16 c* the Constitution. HENDON ADATH YISROEL CONGREGATION (CIO) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 The tru 8, report wa8 approved by th¢ Board of Trustees. A M Jacob5- Honorary Seuvtary Trust80 15 JLdy 2024 HENDON ADATH YISROEL CONGREGATION (CIO) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees are responsible for praparing the Trustee$, Report and th& finantial ststements in a￿l￿n09 with appli¢abl$ law and United Kingdom Accounting Standard8 (United KlngtS)m Gen8ralty Accepted ArrL•unb"ng Pradce). The law applicabl8 to charflies in England and ￿leS require5 the bwstses to prepare financial ststements for eath finanrAal year whith give a true and tsir viw of the 5ts1e of affairs of the Ch￿ and of the In(￿ming resources and application of resources of the tharity for that year. In preparing these financial statements, the trustees are reqLMrgd to.. - seled suitable acg))untirvJ polityes 8nd then sp￿Y them ojnsistgnlly." - observe th* methods and prin￿pIeS in the Chartbe$ SORP., - make ludgomenls and &slimates Ihal are r•awnable and PNdent.' - $18¢e whether applicable acts)unb"ng standards have b88n followed, subject to any m8terial departures db¢losed and extAainod in the finana31 statements.. and - prepaw the financial statemgnts on the gLiing concem basis unltss il 1$ inappropriatè to presume that tho charity will continue in operation. The truslo9s are responsibb for keepirvj 5Lrfficient ao>Junting records tt)at di8dose wrth reasonable ac£uraLy at any time the finan¢4al posrtion of the charity and en8ble them to ensure that the finan￿01 statements ¢omply wth the Chadtie$ Act 2011. the Charity IA¢eounl$ and Reports) Rogulations 2008 and the prov(won$ of the trust daed. They are •180 respon￿ble for saf8guarding the 8¥sets of the charity and hence for taking reasona￿6 steps for the prevention and dateation offraud and other ltteguL8riti￿. HENDON ADATH YISROEL CONGREGATION (CIO) INDEPENDENT AuDIT0￿s REPORT TO THE TRUSTEES OF HENDON ADATH YISROEL CONGREGATION (CIO) Oplnion We have audited th• finanual stslements of Hendon Adath Yisroel Congregation (CIO) {the 'char¢¥'l for the year ended 31 March 2024 which comprise tho St*gm8nt offinarttyal aCti￿lIes. the balan￿ sheet. the ststemént of c8$h flows and notss to the fin¥n¢ial statements, Induding signific*nt ar￿untIng wllc4es. The ffinancial raporting framework that has been applied in their preparab.on 18 applicable law and United Kingdom AcLounting Stsn¢Jards. inc4uding Finanaal Repot*ng Stsndard 102 Thg Financial R8POrting Stand8nl appfycable in the UK and Republic of Irgland {United Kingdom Genernlty A¢ceptedAc¢￿nIJng Prac*icel. In our opinion, the finanual statemenls.. give a true and fair view of the 8ts18 of the charity's affairs as e131 March 2024 and of its incomlny resources and application of resource$, forthe yearthen ended., h8ve been properfy pr8pared in a(y))rdanc8 with Unitsd ￿ng￿¢￿￿ Generally Ac£optsd Awwnting Pl*1￿.. and havè bgen prepared In aco)rdance with tho requirements ofthe Chaiitie$ Act 2011. Bag1$ frtrr opinion We conducted cyjr audit in ac￿rdanCe wtth Intemational Stsndards on AudTting (UK) IISAS {UK)l •pplicgNe law. Our re8pon$ibililies under thosg standards ar¥ fvrther described in the Audrtofs ￿Spon￿bIlItIeS for the audit of the financial stalen￿nIS Section of our reporL are independent of the charity in aecordance with tho 8thical requirements that are ￿leVant to our audit of the financial stalemerts in the UK, induding the FRC'$ Ethical Standard, and we have fijwllèd our other ethical responsibilities in accordance wbth these reqU1￿Ments. We balieve that the audit eviden¢0 V4e have obtwned is s(ffi(xent and appropriate to provide a b¥w$ for our opinion. Conclusiom rolattng to g0Sng ¢onc8rn In audib'ng the finanual 5tstemenls, we have o)nduded that the trustees, use of the going basis of a￿OUnting in the preparation of the ffinanoal statements is appropriate. Based on the work we have Perf￿n￿d. we have not idenlthed any material uncertainties ￿k￿￿"n9 to events or CA)nditions thaL indNidualty or colleo*voly, may cast significant doubt on the tharty'9 oblity to continue as a going concem for a period of atloast bmelve months from when the financyal Stat¥m￿lS are aLthoris¢d for issue. Our respon*bilhle$ and the respombilitios of the trustees ￿th * to going concern doscribed in the relevant $8ctions of thi$ raport. Othgr Inforniation The other informalson comprises the inform*ion IndUd￿ in the annual report other Ihan the financial statements and rrtjr audf£orfs report Ihereon. The Instees are Tespon8ible for the other infomiation cy)ntsin6d within the annual roporL Our oynion on the finanryal statements does not coverthe other irrforrnation and we do not èxpress any form of asstsran￿ conclusion thereon. Our ro8ponsibility is lo read the other informallon and. in doing $0, consider vthether Ihg other informalK>n is materialty inconsistent with the financial statemerts or our knowledge obtain¥d in th8 course of th8 audit. or othenwise appears to bè materially mS8slated. If we identify SUL* matèrial incon8iStenae$ or 8pparent material misstateThnts. we aro required to dgtenninevthather this gives rise to a material misstatement in the fin8nLYal stalerr*nl$ th8mselves. If. based on the work we have performed, we o)ndude that thero is material misstatèment of thi8 other inf0m￿tiOrt, we ore reouired to reF4Nt that fart. We havo nothing tc report in this regard. Matt•rg on whlch w• are requir•d to rgport by exc•ptlon W8 have nothlng to report in respect of the followmig matters in relation lo whith the Chawrtfie8 {Ao)Junts and Report81 Regulations 2008 require u5 to report to yc*J rf. in our opinion.. the irrfomiation given in the fin￿01 statements is inconsistènt in any matsrf81 resped with the Irustees, report,. or Buffiuent accounlirvj r￿OrdS have not baen *èpt', or the fjrbanaal stslements are not in ag￿enient with the accounting r8cords: or we have not received am the inform*ion and explanations we require for tsur aud HENDON ADATH YISROEL CONGREGATION (CIO) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF HENDON ADATH YISROEL CONGREGATION (CIOI ResponBibiliti0g of trustees As explained m¢re fijlly in the sL2tement of trustees. responsibllltbs. th¢ trustees arg responsible for the praparation of the financial slalements and for being satisfied that they give a true and fair view, and for SI￿ intemal control as the trustees dglemiine is ne¢egsary to anable the p￿paratiOn of finanThal ststements that are fre* from malewial misstatement. whèther due to fraud or error. In preparing the finanaal statements, tho trustses are ￿sPonSb1e fol assessin9 the charity's ability to continue as a golng ¢on(em. disdo%ng, as applical)la, matters related lo going concern and using thg going cknneem basis of acD)unb"ng unless the trustees either intend to cea¥e operations, or hava no realistic altèrnative but to do sts. Auditof• responsibllltl•s for th• ¥udtt oftho fin•nclal 8tstsrnents We have been appointsd as audTtor under section 144 of the Charithe8 Act 2011 and report in ac£ordanc* wtth t t ané relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial Staterr￿nts as a whole are free from materia misstatement, ￿ether due to fraud or error, and to issue an auditorfs report that indudes our opinion. Reason8ble assurance is a high lovel of assurance but 1$ not a guarantee that an al￿ ￿ndUCtsd in accordance with ISAS IUKI wll a￿ayS deted a m*erial misstatement when it exists. Mis8tstements can arise from fraud or error and ar8 considered matarial if. individually or in th8 aggregate, Ihoy could reaSona￿Y bo 8xpeG*ed lo inlluenc• thè economic d8uson8 of U8ef8 tsken on the basis of those financial statements. Irregylaritie8. induding fraud. are instances of non-compliance with laws and regulations. ￿t￿gn prcK*ilure$ in line oui responsibilttie8, oudined al)ove. to dete￿ material misstatements in respect of irregularibes. in¢luding fraud. The exttrnt lo vthich our procedures Can Oeteca irregularfles. indu(ting fraud are sat oul bdow. In idenbfying and oss88sing rlsks of Materi￿ rni88lat&ment in respect of irregularities. Indudlng frwjd and nobF (￿Mplianc• with laws and Tegul¥tions, our procedures induded the folbwing.. enquired about management, which inc14Jded obtsining and reTr￿e￿Ing 8UPFQrting dooJmentation, ￿ncerning the Charitys policies and proGedures felaling to.. identty'ng. evaluatirrfJ, and ￿MplyIng wlh laws and r8gulation$ and whether they we aware of any instances of norp¢ompliance Detecling arKI r•sponding to the risks of fraud ar￿ whether they have kn￿edg0 of any athial. suspected, or alleged fraud The internal controls e&tabli$hed to mrfagate risk8 rel*d to fraud or norpcoryliarte Véith laws and regulations Wg inspected the minutè5 of meetings of those charged with goveman We obtained an urKlerslanding of the tegal and regulatory framework that the tharity operat•s in. focusing on those laws and regulations Ihat had a material 8ff8Ct on the financial statements orthal had a fvndamental effect on the oFer8b"ons of the tharity frryn our piofes¥ional and seL*)r experiencE We reviowed the financial stslement disdosures end t￿ted these to 8upwling documenl81ion to assess e<•mpliance with applic4￿8 lavds and regulations We perfomRd analytical procedures lo idenltfy any unusual or unexp8Cted relationships that may indicate dsks of material mi551*¢mont due lo fraud In 4ddre$$ing thè risk of fraud through management Ovgrride of controls, we tested the ak)propriateness ofjoumal antries and other 8(Jjustmenls. asse$seonations and gifts 401.756 180.705 13- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FQR THE YEAR ENDED 31 MARCH 2024 kncome fiom charitable a¢tlYftlfjs Unrestricted R•strl¢tad Total fundB UnrostrtctBd Restrfcled Total fvnds funds nds funds funds 2024 2024 2023 2023 2024 2023 HendonAdath Ltd (connected ¢harity) Membership Seals offerin￿ and Magazine Yah￿e(( lights and OmudlDafYorri Spon8orship Weddings, fvnctions and hire of hall Jroot trip SeferT(*ah Bullal Sodety CST (gates, fence8 & CCTV) Kol Nidrei Appeal Bi4nnual Appoal Weltare RovAppeal Se￿ntY don*'on Kollel Erev y￿n9 Minyan kbddush 67,000 131.987 72.173 67.000 131,987 72.173 38.500 126,973 74.397 38.500 126,973 74,397 127.405 127.405 102,804 102,604 10.387 10.387 10.410 10.410 31.750 1.439 31.750 1.439 37.433 37.433 21.389 29,112 21.389 29.112 32.040 S.135 40,046 69,439 12.945 20.330 15,462 14.880 3.228 5.135 15.841 29.132 7.038 72,469 22.411 25.079 15,841 29,132 7,03B 72,469 22,411 25,079 69,439 12.945 20,330 15,482 14.880 3.228 442.141 204,010 646,151 390,517 231,968 622,483 And￿1* by fvnd Unrestriltsd funds Restricled funds 442.141 442,141 204,010 390,517 390,517 231,966 204.010 231.966 442,141 204.010 646,151 390,517 231,968 622,483 IncoTho from Inv•strnents Unmtrlctsd Unrestrlcted funds funds 2024 2023 Interest receivable 182 14- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ExpondI￿Ve on rn18lng fun Unr•strlcted Unrestricted funds funds 2024 2023 Fundraising and publicty 13,552 17,266 13,726 14,883 Support ts38ts 30.818 28.409 Expgndlthr• on ¢harStsblo a¢tlvlllo8 2024 2023 Dirnct costs Staff costs Grants and donations Sefer Torah Burial Sc(aety Synagogue expenses and seNces Kollel Erev KKldush expenses so￿rity guards 135,523 148,817 137,263 147,882 45,956 27,253 14,856 53,570 68.391 19.528 27,236 7,569 56.684 55,824 24,453 458,106 512,699 Share of support and govornance note 81 Support 172,664 146.837 628,770 659.538 Anaty$ls by lund Unrestrithd fijnds Reslricted funds 376.762 252.008 367.287 292.249 628.770 659.536 15- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocatsd to activiti•s 2024 2023 Staff costs Deprfjaation T•18phone and office gxpgnses 87.781 292 6,558 4.187 7,842 25.650 2.398 20.060 6,498 3,147 39,537 68.832 390 7,323 3,995 6.830 31.700 2.308 11,743 6,245 2,859 16,097 3,600 Insurance Repairs and malntenan Bad dèbt Light and heal IT expenses Bank. credit card ar￿ paypal tharges Prinling postage and stationery Independent examinerf8 fee$ Audit fees 6.000 189,930 161,520 Analysed betw￿n. Fundraising Charitable activrties 17,266 172,664 14.683 146.837 189,930 161,520 Net movement ln thnd 2024 2023 The net mtsvem8nt in fiJr￿S 1$ statèd oftarcharginty(¢redib'ry): Depreoation of owned tangibb fix•d assets Audit fe88 Independent examinalitin fees 292 5,CNJO 390 1.500 10 Employ098 The average monthly numbor of 8mptoyees during year ￿￿$. 2024 Numbèr 2023 Number Fundraising Charilat4e actwities Supwt 16- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employ008 IcoTrtinuod) Employmenl costs 2024 2023 Wages and salaries 216.836 219,621 The trustees were not paid or re¢eNed any other ben&ffts from ernploym¥nl with the CIO in th8 year. Neither were they reimbursed expensgs during the year. No tru8leè8 rwiv8d payment for professional or other seNic88 SLpplied to the Chanty. Ther8 were no employees whose annual remuneralion more than £60,OCKI. Rem￿¢1?110n of key managemont PoTronn The remuneration of key mèn8gem8nt perwnnel was as fdhw4s'. The total employeè benefrts indudiThJ pensicn and national Insura￿ eontribution$ of thè key managem•nt personnd were £139,375 { 2023: £133,510). 11 T•xatlon The ¢harrty is exempt from tsxalion on its 8ctiwties b&xu88 811 its incom8 appli￿ for tharrtable purposes. 12 Tangiblo flxod As••ts Frnehold Ijnd F￿¢￿￿8 d byildlng8 frttin Cost At 1 April 2023 Addition5 451.930 778,412 20,487 472.417 776.412 Al 31 March 2024 1,228,342 20.487 1,248.829 Oepr9¢￿On and Imp#imiont At 1 April 2023 DewecAati¢)n eJ)8rged In the year 19,318 292 19,318 292 Al 31 March 2024 19,810 f9,610 Carrylng amount Al 31 March 2024 1,228,342 877 1,229.219 Al 31 March 2023 451,930 1.169 453,099 17- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Dgbto 2024 2023 Amounts fllllng duo *lthin one year: Otr*r debtors 121.474 114,570 14 Croditora: amounts falllng due wilmn on9 year 2024 2023 Other taxab'on and ¥￿al seajrity Other creditors AccNals and defvrred inL>Jmo 4,049 382,218 107.502 4,093 18,852 110,707 493.789 133,652 Creditors and provisions are recowised wh¢re the tharfty has a present obligation rasulling trom a past event that will probably resuft in the tran8fer of fvnds to a third party and the amount duè to settle the obligation can measured ty estsmated reliably. c￿dIE0r5 an¢J provision8 are normally ropjgnised at their setdemfjnt am0[￿1 after allmng tr any trade discounts due. 15 R•strlct•d fvnds The rostri¢ted funds of the charity cthnprise the unexpended ba18nceg of donafjons and grants heEd on trust subject to specific coni*tions by donors as to how they may be used. At 1 April 2023 Incomlng Rosourc68 e￿rtdad TrJnsf•rn At 31 M•reh 2024 Burial Soogty Kol NidreiAppeal BTrwAnnual Appeal RovAppeal 1.859 46,422 32.040 15,841 29,132 72,469 7,038 25,079 22.411 127.2361 6,663 82,263 159,100) (72,704) 116,5301 151.9851 (24.453) 29.968 235 9,492 12.624 2.042 Kollel Erev se￿thy donation 14.282 62,563 204.010 (252.0081 54.361 68,926 18- HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 R￿tric￿d funds IContinu•dl Prnvlous y•ar: At l Aprll 2022 Incomlng rnsour¢e$ Regourcos 0X￿nded Trnnsfers At 31 March 2023 SeferTorah Burial So¢wty CST {98tes, fences & CCTV) Kol Nidrei Appéal Bi-Annual Appeal 15.979 21,389 29.112 5.135 40,046 69,439 12,945 20.330 3,228 14.880 15,462 (45,956) (27,253) 8,588 1,859 (5.135) 6,478 {100} 197.464) 115,882> 133,872} (9,8421 142,5521 119,5281 46,422 28.025 2.937 1.562 6.614 Rov Appeal Young Minyan kKbJush Kollel E￿V Security donalion 11.780 41,954 2,311 14.282 1.755 78,500 231.966 1292,249) 44,348 62,563 1. Burial Soaety - For those membors who are membors of the Ad¥th Yisr081 Burial 8oaety we (>Jllo¢t their fees on behaw of AYBS and then pay them over loAYBS. 2. Kol Nidrei Appeal - fflonro8 raised on Kol Nidrei nlgttt th15 year went solety for supporling thè f￿nded Kdl¢l Erev in the Shul. 3. B￿nn￿81 appeal - to ral8e fvnds for lo¢￿1 peo￿* in the ¢)Jmmunty lo help the o)st of P8sach & Rosh Hashonth. This year contained Pesa¢hs. 4. Welfare- fund$ donaed by members tjuring the year to help potsrfamllles in the ¢xthmunity. 5. RovApp8al- fund$ donated ty memb•rs to be distrilJJhd at the di8crellon of Ihe Rov. 6. Kollel Erevry newly fwrK18d Kollel taking place in the Shul each evenlng. 7. Secwity donation - furKls collected from members together wlh grgnt8 from CSTI th g¢MmrMnt to hebp towardslhe $eDJrity cost8 kncurred by the Shul. 16 Unrn¥trlcted funds The unre8trthd ftJnd8 of1he charity comprise the sjnexpended balances of donations and grants which are not subject to specific (yJndthons by donors and grantors as to how they may be used. These in¢lude designated fvnd$ whith have bè8n set asidè oul of unrestricted funds by the In￿le￿¥ for specAfic purpow. At 4 Aprti 2023 Intomlng r8sourc•* Resour¢ gxpendod Tran8for¥ At 31 March 2024 General funds 534.160 844.059 (407.580) {54.361) 916,278 19. HENDON ADATH YISROEL CONGREGATION (CIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 unr9StrIct￿ funds IContlnu•dl Provious y•ar- At 1 April 2022 Incomlng Resour¢•8 rnsourc oxp•nded Tran8fen5 Al 31 March 2023 Genernl fiJnd8 402.888 571,314 1395,6961 {44,346) 534.160 17 Rglat•d party tr4nsactions [￿ring the year Ihg thaTity rtteivod donation of £67,000 {2023.. É38,500) from Hendon Adath Limited. ccffln8cied company. 18 Cash genwated frtyn oporatio 2024 2023 Surplus for the year 388.481 115,335 Adjusknwts for Invostment income recognis8<1 in statement of financial actwibe8 DopreciatKJn and imp81m￿nt oftangible ffixed assots 11621 292 {921 390 Movements in working caprta.. {In¢rease) in debtor8 In¢raase in creditots {8.904) 380,117 116,7871 21,488 Cash ggn9rat•d from op•ratlons 741,824 120,334 -20-