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2024-12-31-accounts

Bradford Hebrew Congregation REGISTERED CHARITY NUMBER 1189757

ACCOUNTS

FOR THE YEAR TO 31ST DECEMBER 2024

Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

_______________ _______________
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 2024

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Trustees Report 2024

Bradford Hebrew Congregation (BHC), became a Charitable Incorporated Organisation (CIO) on 2nd June 2020 as Registered Charity Number 1189757.

The Trustees established 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/charity - - - search/ /charity details/5159325/governing document

The Trustees attach herewith the 2024 Accounts, which have been independently examined by Jody Kendall, Chartered Accountant, of Ilkley.

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

The Trustees remind Burial Scheme Members and certain others, who have expressed wishes 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 continues at £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 two non-members, (Mr Jascha Rodgers and Dr Ralph Kaner) took place in 2024.

A Memorial was consecrated in 2024 for our late Vice-President Mr Leonard Korn.

‘JRR Gardening’ proved inadequate in maintaining our cemetery and in June 2024 were replaced by ‘C Stewart Ltd’. Ohel maintenance continues to be managed by Mrs Margaret Birch (ex-Waxman’s).

Further tree maintenance has taken place. We continue to assess potential improvements to our cemetery regarding exterior walls/old broken stones, etc.

We have installed a camera security system at the cemetery and introduced the capability to receive ‘cashless’ donations.

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

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Trustees Report 2024 (ctd)

Our surplus for 2024 was £2,195, and our closing Bank/Building Society balances totalled £268,076.

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 February 2025

Albert King

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

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Independent Examiners Report

J Kendall ACA

8 Craiglands Park, Ilkley, LS29 8SX

15[th] February 2025

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

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STATEMENT OF FINANCIAL ACTIVITIES

Burial Income
Burial levies
Reservation fee
Non Member Funeral cost recoveries
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
Trees
General Expenditure
Sundry Expenses
Charitable Donation
Total Expenditure
Surplus/(Deficit) for the year
2024
2023
£
£
2,500
7,500
0
0
3,842
0
1,771
2,760
305
155
8,417
10,415
0
0
8,714
5,074
17,131
15,489
(5,719)
(7,785)
(450)
(525)
0
0
(6,169)
(8,310)
(120)
(6)
(59)
(57)
(120)
(111)
(637)
(772)
(5,058)
(2,736)
(1,800)
(957)
0
(139)
(800)
0
(174)
(175)
0
0
(14,936)
(13,262)
2,195
2,228

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

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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
2024
2023
£
£
85,496
87,645
8,521
8,237
85,000
85,000
89,060
85,000
268,076
265,881
265,881
263,654
2,195
2,228
268,076
265,881

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 February 2025

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Bradford Hebrew Congregation YEAR ENDED 31[ST] DECEMBER 2024

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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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