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2022-12-31-accounts

Bradford Hebrew Congregation REGISTERED CHARITY NUMBER 1189757

ACCOUNTS

FOR THE YEAR TO 31ST DECEMBER 2022

Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

_______________ _______________
Pages
Trustees Report 3 to 4
Independent Examiners Report 5
Income and Expenditure Account 6
Balance Sheet 7

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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Trustees Report

Bradford Hebrew Congregation BHC, previously an Unincorporated Charity, 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 revised governing document and 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 approved decisions including the formation of the CIO and the transfer of assets and BMDC agreements to the CIO.

Any person interested in becoming a BHC Trustee should contact Albert King.

The Trustees attach herewith the 2022 Accounts, which have been independently examined by Jody Kendall, Chartered Accountant, of Ilkley.

The Trustees remind Burial Scheme Members and certain others, who have 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 for some years at £2000, but due to inflation, the Trustees intend to increase the Levy forthwith to £2500.

We are grateful to Etz Chaim Synagogue, Leeds and in particular to Rabbi Anthony Gilbert, for their continuing care to Bradford congregants.

The funerals for our ex-President’s wife Lilly Waxman who died in Spain and Professor Isaac Goodman took place in 2022.

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. 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.

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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Our deficit for 2021 was £2138, and our closing Bank/Building Society balances totalled £263,654.

Albert King, Hanneke Dye, Michael Freund,

March 2023

Structure and Governance

The Charity is a CIO registered 2[nd] June 2020

Principal address

Apt.5, 71 Grove Road Ilkley West Yorkshire LS29 9PQ

Trustees

Albert Aubrey Benjamin King Hanneke Dye Michael David Freund

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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Independent Examiners Report

9[th] March 2023

J Kendall ACA

Institute of Chartered Accountants of England and Wales (ICAEW) 8 Craiglands Park, Ilkley, LS29 8SX

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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STATEMENT OF FINANCIAL ACTIVITIES

Burial Income
Burial levies
Reservation fee
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
Burial Scheme fees
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
2022
2021
£
£
2,000
2,000
500
200
768
0
239
133
3,507
2,333
165
100
0
500
3,373
3,324
7,046
6,257
(2,966)
(3,685)
(500)
(200)
(44)
0
(3,510)
(3,885)
(115)
(115)
(51)
(51)
(121)
(600)
(625)
(596)
(2,736)
(1,894)
(1,500)
(918)
0
(650)
(214)
0
(111)
(108)
(200)
(100)
(9,184)
(8,917)
(2,138)
(2,660)

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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BALANCE SHEET

Current Assets
Barclays Bank
Skipton Building Society
Yorkshire Bank
Hampshire Trust
Cambridge and Counties Bond
Total Net Assets
Reserves
Brought forward
Surplus/(Deficit) for the year
Carried forward
2022
2021
£
£
85,614
86,249
8,040
8,009
0
86,534
85,000
85,000
85,000
0
263,654
265,792
265,792
268,452
(2,138)
(2,660)
263,654
265,792

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 March 2023

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2022

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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.

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