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2023-12-31-accounts

Bradford Hebrew Congregation REGISTERED CHARITY NUMBER 1189757

ACCOUNTS

FOR THE YEAR TO 31ST DECEMBER 2023

Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

_______________ _______________
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 2023

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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 2nd June 2020 with the Registered Charity Number 1189757.

The Trustees of the CIO approved the formation of the CIO and the transfer of all the assets and three historic agreements with Bradford Metropolitan District Council regarding the Cemetery, took place on 6th July 2020. Both the Charity Commissioners and BMDC gave their prior approval.

The CIO has a governing document and charitable objects, which are publicly available online: https://register-of-charities.charitycommission.gov.uk/charitysearch/-/charity-details/5159325/governing-document

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

The Trustees attach herewith the 2023 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 been increased to £2500.

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

Funerals for our ex-Vice-President Leonard Korn and Denis Colman took place in 2023.

Memorials were consecrated in 2023 for the late Mrs L Waxman, Professor I Goodman & Mr J Greenberg.

‘Bradford Works’ ceased to maintain our cemetery in November 2023 and ‘JRR Gardening’ have been appointed in their place. The Ohel, continues to be managed by Mrs Margaret Birch (ex-Waxman’s).

We continue to assess improvements to our cemetery e.g., further tree maintenance, improved pathways, bird detritus problem on gravestones, repair work to walls/old broken stones, etc.

Our profit for 2023 was £2,228, and our closing Bank/Building Society balances totalled £265,881.

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

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No Specific Reserves have been allocated and our funds, in overall terms, are intended to cover future cemetery maintenance & costs, funeral and memorials expenses etc.

Albert King, Hanneke Dye, Michael Freund

March 2024

Structure and Governance

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

Principal address

Apt. 5, Ghyllcliffe, 71 Grove Road, Ilkley, LS29 9PQ

Trustees

Albert Aubrey Benjamin King Hanneke Dye Michael David Freund

Albert King

10[th] April 2024

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

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Independent Examiners Report

J Kendall ACA

8 Craiglands Park, Ilkley, LS29 8SX

10[th] April 2024

5

Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

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STATEMENT OF FINANCIAL ACTIVITIES

Burial Income
Burial levies
Reservation fee
Commissions etc
Cemetery collections
Total Burial Income
Donations
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
Waxman plaque
General Expenditure
Calendars
Sundry Expenses
Charitable Donation
Total Expenditure
Surplus/(Deficit) for the year
2023
2022
£
£
7,500
2,000
0
500
2,760
768
155
239
10,415
3,507
0
165
5,074
3,373
15,489
7,046
(7,785)
(2,966)
(525)
(500)
0
(44)
(8,310)
(3,510)
(6)
(115)
(57)
(51)
(111)
(121)
(772)
(625)
(2,736)
(2,736)
(957)
(1,500)
(139)
0
0
(214)
(175)
(111)
0
(200)
(13,262)
(9,184)
2,228
(2,138)

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

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BALANCE SHEET

Current Assets
Barclays Bank
Skipton Building Society
Hampshire Trust
Cambridge and Counties Bond
Total Net Assets
Reserves
Brought forward
Surplus/(Deficit) for the year
Carried forward
2023
2022
£
£
87,645
85,614
8,237
8,040
85,000
85,000
85,000
85,000
265,881
263,654
263,654
265,792
2,228
(2,138)
265,881
263,654

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 10[th] April 2024

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2023

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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.

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