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2023-06-30-accounts

Page
Administrative
details of
the Organisation, its Trustees and advisers
Trustees'
report
2-3
Independent
examiner's
report
Statement offinancial activities
Balance sheet
Notes to the financial statements 7-21

Restricted Unrestricted Total Total
funds funds funds funds
Note 2023f 2023f 2023 2022f
Income from:
Donations
and legacies
30,810 150,543 181,353 166,224
Charitable
activities
738 738 2,135
Other trading
activities
5,462 5,462 4,065
Investments 294 294 71
Total income 30,810 157,037 187,847 172,495
Expenditure
on:
Charitable
activities
22,556 144,480 167,036 165,067
Total expenditure 22,556 144,480 167,036 165,067
Net movement
in funds
8,254 12,557 20,811 7,428
Reconciliation
offunds:
Total funds brought forward 45,813 348,132 393,945 386,517
Net movement
in funds
8,254 12,557 20,811 7,428
Total funds carried forward 54,067 360,689 414,756 393,945
Note 2023f 2022
Fixed assets
Tangible assets 12 278,232 279,116
278,232 279,116
Current assets
Stocks 13 650 650
Debtors 14 9,728 8,859
Cash at bank and in hand 138,322 119,967
148,700 129,476
Creditors: amounts falling due within one
year 15 (12,176) (14,64?)
Net current assets 136,524 I14,829
Total assets less current liabilities 414,756 393,945
Net assets excluding pension asset 414,756 393,945
Total net assets 414,756 393,945
Charity funds
Restricted
funds
16 54,067 45,813
Unrestricted
funds
16 360,689 348,132
Total funds 414,756 393,945

Restricted Unrestricted Total
funds funds funds
2023 2023f 2023
Donations, gifts and funeral fund 30,810 2,295 33,105
Grants 2,045 2,045
Membership subscriptions 146,203 146,203
30,810 150,543 181,353
Restricted Unrestricted Total
funds funds funds
2022 2022 2022
E
Donations, gifts and funeral fund 23,669 4,412 28,081
Membership subscriptions 138,144 138,144
23,669 142,556 166,225
5. Income from charitable activities
Unrestricted Total
funds funds
2023f 2023
Wedding Income 738 738
Unrestricted Total
funds funds
2022 2022
Wedding income 2,135 2,135

Unrestricted Total
funds funds
2023 2023
Letting and licensing arrangements 5,462 5,462
Unrestricted Total
funds funds
2022 2022
Letting and licensing arrangements 4,065 4,065
Unrestricted Total
funds funds
2023 2023
F
Interest Receivable 294 294
Unrestricted Total
funds funds
2022 2022
Interest Receivable 71 71

Grants to Total
Institutions funds
2023 2023f
Grants, Direct costs 1,341 1,341
Grants to Total
institutions funds
2022 2022
Grants Paid (note 10) 3,635 3,635

Restricted Unrestricted
funds funds Total
2023 2023 2023
Charitable activities (note 16) 22,556 144,480 167,036
Restncted Unrestricted
funds funds Total
2022 2022 2022
Charitable activities (note 16) 24,231 140,836 165,067

Activities Grant
undertaken funding
of
Total
directly activities funds
2023f 2023f 2023
Direct costs 165,695 1,341 167,036
Activities Grant
undertaken funding
of
Total
directly activities funds
2022 2022 2022
Direct costs 161,432 3,635 165,067
Analysis of direct costs
Total Total
funds funds
2023f 2022
Staff costs 51,876 51,586
Depreciation 884 1,105
JJBSBurial fees (fees moratorium in place January 2023 - June 2023 inclusive) 30,117 43,059
MRJ Capitation fees 15,431 15,313
Board of Deputies 4,549 3,266
Repairs and maintenance 15,218 8,623
Light and heat 3,996 3,501
Office Connectivity and Premises costs 21,793 20,875
Administration costs 12,202 6,991
Scroll costs 1,304
Jack Petchy Fund 270 352
Ukraine Appeal 860
Events &Activities Expenditure 3,173 2,008
Governance costs 4,022 4,753
165,695 161,432

Freehold Fixtures and Other fixed
property fittings
F
assets Totalf
Cost or valuation
At1 July2022 250,674 6,907 24,021 281,602
At 30June 2023 250,674 6,907 24,021 281,602
Depreciation
At 1 July 2022 2,486 2,486
Charge for the year 884 884
At 30June 2023 3,370 3,370
Net book value
At 30June 2023 250,674 3,537 24,021 278,232
At 30June 2022 250,674 4,421 24,021 279,116

2023f 2022
E
Finished goods and goods for resale 650 650

2023f 2022
Due within one year
Membership subscriptions due 748 730
Prepayments- Buildings insurance 5,980 5,129
Gift Aid recoverable 3,000 3,000
9,728 8,859

2023f 2022
Membership subscriptions paid in advance 11,279 10,889
Other creditors- PAYE 897 576
Accruals and deferred income 3,182
12,176 14,647

Statement offun ds -current year
Balance at
Balance at 1 Transfers 30June
July 2022
f
Income Expenditure f in/out
f
2023
Unrestricted
funds
Designated
funds
Building
Development
Fund 4,100 577 4,677
Major Building Works Fund 15,000 15,000
Temporary
Cheder Teaching
Fund 2„000 2,000
4,100 577 17,000 21,677
General funds
General Funds
—all
funds 344,032 156,460 (144,480) (17,000) 339,012
Total Unrestricted funds 348,132 157,037 (144,480) 360,689
Balance at
Balance at 1 Transfers 30June
July 2022
f
Income
f
Expenditure f in/out
f
2023
f
Restricted funds
Funeral
Fund
40,370 27,581 (18,781) 49,170
Jack Petchy Fund 741 (270) 471
Scroll Fund 3,957 (1,304) 2,653
Rabbi's Discretionary Fund 1,056 1,056
High Holy Day Appeal 1,458 (1,341) 117
Ukraine Appeal 430 430 (860)
Rabbi's Discretionary Fund 2 600 600
Total Restricted Funds 45,813 30,810 (22,556) 54,067
Total of all funds 393,945 187,847 (167,036) 414,756

Statement offunds - prior yea r
Balance at
Balance at Transfers 30June
1July 2021 Income Expenditure in/out 2022
E
Unrestricted
funds
Designated
funds
Building
Development
Fund 4,100 4,100
Major Building Works Fund
Temporary
Cheder Teaching
Fund
4,100 4,100
General funds
General
Funds
—all funds
340,107 144,761 (140,836) 344,032
Total Unrestricted funds 344,207 144,761 (140,836) 348,132
Restricted funds
Funeral
Fund
40,228 20,386 (20,244) 40,370
Jack Petchy Fund 352 (352)
Scroll Fund 3,957 3,957
Rabbi's Discretionary Fund 1,056 1,056
High Holy Day Appeal 3,635 (3,635)
Ukraine Appeal 430 430
Rabbi's Discretionary Fund 2
Total Restricted Funds 45,593 24,451 (24,231) 45,813
Total ofall funds 389,800 169,212 (165,067) 393,945

Summary offunds - cur rent year
Balance at
Balance at 1 Transfers 30June
July 2022 Income Expenditure in/out 2023
E
Designated funds 4,100 577 17,000 21,677
General funds 344,032 156,460 (144,480) (17,000) 339,012
Restricted funds 45,813 30,810 (22,556) 54,067
393,945 187,847 (167,036) 414,756
Balance at
Balance at 30June
1July 2021 Income Expenditure 2022
Designated funds 4,100 4,100
General funds 340,107 144,761 (140,836) 344,032
Restricted funds 45,593 24,451 (24,231) 45,813
389,800 169,212 (165,067) 393,945
Analysis ofnet assets between funds -curre nt year
Restricted Unrestricted Total
funds funds funds
2023 2023 2023
K
Tangible fixed assets 278,232 278,232
Current assets 54,067 94,633 148,700
Creditors due within one year (12,176) (12,176)
Total 54,067 360,689 414,756

Analysis ofn et assets between funds - prior year
Restricted Unrestricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 279,116 279,116
Current assets 45,813 83,663 129,476
Creditors due within one year (14,647) (14,647)
Total 45,813 348,132 393,945