**Bradford Hebrew Congregation REGISTERED CHARITY NUMBER 1189757** ## **ACCOUNTS** **FOR THE YEAR TO 31ST DECEMBER 2021** **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** |**_____________________________________________________________________**|**_____________________________________________________________________**| |---|---| ||**Pages**| |**Trustees Report**|3 to 4| |**Independent Examiners Report**|5| |**Income and Expenditure Account**|6| |**Balance Sheet**|7| 2 **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** **_____________________________________________________________________** ## **Trustees Report** Bradford Hebrew Congregation BHC an Unincorporated Charity, for at least 30 years, governed by laws originating from its inception and largely pertaining to a fully functioning community with a synagogue, was entered onto the Register of Charities as a Charitable Incorporated Organisation (CIO) on 2[nd] June 2020 with the Registered Charity Number **1189757** . The CIO has a new governing document and ‘new’ charitable objects, both of - - which are publicly available online: https://register of - - - charities.Charitycommission.gov.uk/Charity search/ /Charity - details/5159325/governing document or by application to Albert King. All the assets of the Unincorporated Charity and the three historic agreements with Bradford Metropolitan District Council regarding the Cemetery, were transferred to the CIO on 6[th] July 2020, with both BMDC’s and the Charity Commissioners’ prior approval The Trustees of the CIO were identical to the Unincorporated Charity and they have approved decisions including the formation of the CIO and the transfer of assets and BMDC agreements to the CIO. Richard Hecht, having relocated to the South of England, resigned as a Trustee on 15 January 2022. Any person interested in becoming a BHC Trustee should contact Albert King. The Trustees attach herewith the 2021 Accounts, which have been independently examined by Jody Kendall, Chartered Accountant, of Ilkley. The Trustees remind Burial Scheme Members and certain others, who have recently expressed a wish to be buried in our Birks Fold cemetery that they are also Burial Scheme Members of Etz Chaim Synagogue, Leeds and their funerals are assured. THE BHC Burial Scheme Levy on death has remained unchanged at £2000. We are grateful to Etz Chaim Synagogue, Leeds and in particular to Rabbi Anthony Gilbert, for their continuing care to Bradford congregants. Our only funeral was for very long-standing member Dr Barry Benster and took place in June 2021. A memorial unveiling for our late President Mr Albert Waxman, postponed due to COVID-19 was held on 5[th] September 2021 and was available either by attendance or by viewing/contributing on ‘Zoom’. The continued maintenance of our cemetery by ‘Bradford Works’ and the Ohel, both under the supervision of Mrs Margaret Birch (ex Waxman’s), have, we believe, held their improvement. 3 **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** **_____________________________________________________________________** Our deficit for 2021 was £2660, and our closing Bank/Building Society balances totalled £265,792. We continue to assess improvements to our cemetery e.g. improved pathways, bird detritus problem on gravestones, repair work to walls/old broken stones, further tree maintenance etc. Albert King, Hanneke Dye, Michael Freund, February 2022 ## **Structure and Governance** The Charity is a CIO registered 2[nd] June 2020 ## **Principal address** Hillfoot 25, Ben Rhydding Drive Ilkley LS29 8AY ## **Trustees** Albert Aubrey Benjamin King Hanneke Dye Michael David Freund Richard Maxwell Hecht (resigned 22 January 2022) Albert King 14[th] February 2022 4 Bradford Hebrew Congregation YEAR ENDED 31ST DECEMBER 2021 Independenl Examirers Report Reswrtlwt r•gpomibilrf(i•* olth• trugt••g and th• •xamin•r The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year Under sertion 144121 of the Charities Art 2011 (the 2011 Artl and that an independenr examination is needed. Havin8 satisfied myself that the charity is not subjell to an audit under company law and is di&ble for independent examination, it is my reSpC￿S1bIlity io examine the accounts under settion 145 of the 2011 Act, follow the procedure5 laid down in the general Diredions given by the Charity Commi55ion under 5ertion 14515llbl of the 2011 Art and state whether particular matters have come to my attention. of independent exarrIne￿I itsten￿nt My examination was larried out in alt13rdan￿ Kryth the s£￿eral Directlons 8iven bythe (harity Commission. examination indudes a review of the accountin8 records kept by the charity and a comparison of the accoun presented with those records. It also includes consideration of any unusual items crf disclosures in the accou and seeking explanafion5 frotn the tru5tee5 concerning any Such matter5. The prO￿dureS undertaken do not prowde all the ewdence that would be required in an audit and consequently no opinion is given as to whet the accounts present a true and fairview and the report 15 limited to those matters set out in the statemen below. ￿d4￿nd+￿t •xarnln•r'i itat•m*nt In c(￿nectIon Kqth my examination, no matter has corne to my attention.. 11 whith gives me reasonable cause to believe that in any material respect the r4uirements'. to keep accountin8 records in alr0rdan￿ with sertion 386 of the Companies Act 2W6', and to prepare accounts which accord with the accountin8 records, (nmplywith the accountin8requirement5 C Sectio￿ 396 of the Companies Act 2006 and with the methods and prIn￿pIeS of the Statement of Recommf Prartice.. Accountin8 and Reporting by Charities (Charities SORP IFRS 10211. hbve not been rnet.. ( 21 to which, in my opini￿. attention should be drawn In order to enable a proper understanding of the accounts to be reached. Slgned: Name: J Kendall ACA Rdewdnt professfjonal quallficatlon or body.. ACA Date". l L¥ll122 J Xendall ACA Crèi8lands Park Ilkley L529 asx **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** **_____________________________________________________________________** ## **STATEMENT OF FINANCIAL ACTIVITIES** |**Burial Income**
Burial levies
Commissions etc
Cemetery collections
**Total Burial Income**
Donations
Donation Alison Ryde née Morris’
Interest Received
**Total Income**
**Burial Expenditure**
Undertakers Charges and Council fees
Ministers
**Total Burial Expenditure**
**Cemetery Expenditure**
Rates
Water
Electricity
Insurance
Ground Maintenance
Cemetery Supervision M Birch
**Special Cemetery Expenditure**
Tree Felling
**General Expenditure**
Calendars
Sundry Expenses
Charitable Donation
**Total Expenditure**
**Surplus/(Deficit) for the year**|**2021**
**2020**
**£**
**£**
2,200
200
0
1,769
133| |---|---| ||2,333
1,969
100
500
500
0
3,324
2,107
6,257
4,576
(3,685)
0
(200)
0| ||(3,885)
0
(115)
(115)
(51)
(158)
(600)
(142)
(596)
(619)
(1,894)
(2,462)
(918)
(927)
(650)
0
0
(167)
(108)
(25)
(100)
0
(8,917)
(4,615)
(2,660)
(39)| 6 **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** **_____________________________________________________________________** ## **BALANCE SHEET** |**Current Assets**
Barclays Bank
Skipton Building Society
Yorkshire Bank
Hampshire Trust
**Total Net Assets**
Reserves
Brought forward
Surplus/(Deficit) for the year
Carried forward|**2021**
**2020**
**£**
**£**
86,249
90,447
8,009
8,005
86,534
85,000
85,000
85,000
265,792
268,452
268,452
268,491
(2,660)
(39)
265,792
268,452| |---|---| The constitution does not require the CIO to obtain an audit of its accounts for the year in question in accordance with the Charities SORP. The trustees acknowledge their responsibilities for complying with the requirements of the SORP with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to the CIO, FRS 102 (effective January 2019). Albert King 14[th] February 2022 7 **Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2021** **_____________________________________________________________________** ## **NOTES TO THE ACCOUNTS** ## **1 Accounting policies** The accounts have been prepared in line with the applicable Charity Law in the Jurisdiction of registration. The CIO has adopted FRS 102 and the Charities SORP. The Charity is exempt from the requirement to prepare a cashflow. The Charity is required to have an independent examination as set out in the constitution. The accounts are prepared on a receipts and payments basis. ## **2 Transfer of Business** On the 6th July 2020 the operations of Bradford Hebrew Congregation were transferred to the CIO. 8