| Page | ||
|---|---|---|
| Company information |
||
| Trustees' report | 2-7 | |
| Statement oftrustees' | responsibilities | |
| Independent auditor's |
report | 9-12 |
| Statement offinancial | activities | 13 |
| Balance sheet | 14 | |
| Notes to the financial | statements | 15-27 |
| Trustees | M Ozdamar | ||||
|---|---|---|---|---|---|
| S H White | |||||
| I Weintroub | |||||
| SLurie | |||||
| M Dexter | |||||
| SPinner | |||||
| A Blumenthal | |||||
| C Rein | |||||
| BLassman | |||||
| A Levey | |||||
| K Gould | (Appointed | 19June 2023) | |||
| JVictor | (Appointed | 19June 2023) | |||
| Charity | number | 1195412 | |||
| Principal | address | Synagogue | Chambers | ||
| Wootton Gardens | |||||
| Bournemouth | |||||
| Dorset | |||||
| BH 11PW | |||||
| Auditor | TCGroup | ||||
| 10Bridge Street | |||||
| Christchurch | |||||
| Dorset | |||||
| BH23 1EF |
| M Ozdamar | (Appointed | 5August 2021) |
|---|---|---|
| S H White | (Appointed | 5August 2021) |
| I Weintroub | (Appointed | 5August 2021) |
| S Lurie | (Appointed | 1March 2022) |
| M Dexter | (Appointed | 1March 2022) |
| 5 Pinner | (Appointed | 1March 2022) |
| A Blumenthal | (Appointed | 1March 2022) |
| C Rein | (Appointed | 1March 2022) |
| BLassman | (Appointed | 1March 2022) |
| A Levey | (Appointed | 1March 2022) |
| BGould | (Appointed | 1 March 2022 and Resigned 14 May 2023) |
| E Kurt | (Appointed | 1March 2022 and Resigned 14May 2023) |
| J Lamski | (Appointed | 1March 2022 and Resigned 14May 2023) |
| E Roberts | (Appointed | 1March 2022 and Resigned 14May 2023) |
| K Gould | (Appointed | 19June 2023) |
| JVictor | (Appointed | 19June 2023] |
| M Ozdamar | (Appointed | 5August 2021) |
|---|---|---|
| S H White | (Appointed | 5August 2021) |
| I Welntroub | (Appointed | 5August 2021) |
| S Lurie | (Appointed | 1March 2022) |
| M Dexter | (Appointed | 1March 2022) |
| S Pinner | (Appointed | 1March 2022) |
| A Blumenthal | (Appointed | 1March 2022) |
| C Rein | (Appointed | 1March 2022) |
| BLassman | (Appointed | 1March 2022) |
| A Levey | (Appointed | 1March 2022) |
| BGould | (Appointed | 1March 2022 and Resigned 14May 2023) |
| E Kurt | (Appointed | 1March 2022 and Resigned 14May 2023) |
| J Lamskl | (Appointed | 1March 2022 and Resigned 14May 2023) |
| E Roberts | (Appointed | 1March 2022 and Resigned 14May 2023) |
| K Gould | (Appointed | 19June 2023) |
| JVictor | (Appointed | 19June 2023) |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||||
| 2023 | 2023 | 2022 | 2022 | 2022 | ||||
| Notes | f | f | ||||||
| Income from: | ||||||||
| Donations and |
legacies | 333,741 | 3,257 | 336,998 | 207,958 | 22,674 | 230,632 | |
| Charitable activities |
164,913 | 164,913 | 126,587 | 4,500 | 131,087 | |||
| Investments | 18,215 | 18,215 | 4,224 | 4,224 | ||||
| Total income | 516,869 | 3,257 | 520,126 | 338,769 | 27,174 | 365,943 | ||
| Charitable activities |
6 | 445,921 | 111 | 446,032 | 320,582 | 29,789 | 350,371 | |
| Exceptional donation | 10 | 1,661,605 | 9,027 | 1,670,632 | ||||
| Net income for the year/ | ||||||||
| Net movement | in funds | 70,948 | 3,146 | 74,094 | 1,679,792 | 6,412 | 1,686,204 | |
| Fund balances | at 1 | |||||||
| January 2023 | 1,679,792 | 6,412 | 1,686,204 | |||||
| Fund balances | at31 | |||||||
| December 2023 | 1,750,740 | 9,558 | 1,760,298 | 1,679,792 | 6,412 | 1,686,204 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Notes | f | ||||
| Fixed assets | |||||
| Tangible assets | 630,400 | 624,733 | |||
| Current assets | |||||
| Stocks | 12 | 4,239 | 3,969 | ||
| Debtors | 13 | 144,864 | 108,578 | ||
| Cash at bank and | In | hand | 1,047,497 | 1,086,582 | |
| 1,196,600 | 1,199,129 | ||||
| Creditors: amounts | falling due within | ||||
| one year | (32,875) | (104,787) | |||
| Net current assets | 1,163,725 | 1,094,342 | |||
| Total assets less current liabilities | 1,794,125 | 1,719,075 | |||
| Creditors: amounts | falling due after | ||||
| more than one year | {33,827) | (32,871) | |||
| Net assets | 1,760,298 | 1,686,204 | |||
| Income funds | |||||
| Restricted funds | 16 | 9,558 | 6,412 | ||
| Unrestricted funds |
|||||
| Designated funds |
17 | 373,925 | 373,925 | ||
| General unrestricted | funds | 1,,376,815 | 1,305,867 | ||
| 1,750,740 | 1,679,792 | ||||
| 1,760,298 | 1,686,204 |
| Land and | buildings | See Land and buildirigs |
|---|---|---|
| Cemetery | land | See Land and buildings |
| Fixtures and fittings | 15%on reducing balance | |
| Computers | 15%on reducing balance |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | ||||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | ||
| f | f | f | |||||
| Donations | 16,977 | 3,257 | 20,234 | 23,244 | 22,674 | 45,918 | |
| Gifts and | legacies | 106,774 | 106,774 | 31,377 | 31377 | ||
| Members | and visitors | ||||||
| offering | 17,002 | 17,002 | 16,956 | 16,956 | |||
| Subscriptions | 137,751 | 137,751 | 111,107 | 111,107 | |||
| Income tax recoverable | 55,237 | 55,237 | 25,274 | 25,274 | |||
| 333,741 | 3,257 | 336,998 | 207,958 | 22,674 | 230,632 |
| Charitable | Charitable | Income | |||
|---|---|---|---|---|---|
| Income | |||||
| 2023 | 2022 | ||||
| f | |||||
| Shop income | 42,587 | 42,473 | |||
| Burial fund | 52,402 | 45,171 | |||
| Throop plots | 20,744 | 11,780 | |||
| Income from | events, | hall and trips | 45,314 | 26,414 | |
| Advertising | 3,866 | 5,249 | |||
| 164,913 | 131,087 | ||||
| Analysis by fund |
|||||
| Unrestricted | funds | 164,913 | 126,587 | ||
| Restricted funds | 4,500 |
| Unrestricted | Unrestricted |
|---|---|
| funds | funds |
| 2023 | 2022 |
| f | f |
| 18,215 | 4,224 |
| Charitable | Charitable | |||
|---|---|---|---|---|
| Expenditure | Expenditure | |||
| 2023 | 2022 | |||
| f | ||||
| Staff costs | 137,995 | 107,569 | ||
| Depreciation | 726 | 713 | ||
| Shop costs | 32,191 | 36,328 | ||
| Throop cemetery | costs | 16,323 | 14,746 | |
| Burial fund costs | 34,924 | 19,340 | ||
| Events, functions | and | kiddushim | 56,188 | 32,670 |
| Donations | 12,496 | 31,533 | ||
| Guest minister costs |
7,739 | 1,279 | ||
| Insurance | 12,238 | 14,349 | ||
| Heat, light, water | and | council tax | 29,032 | 30,333 |
| Repairs, cleaning | and | laundry | 5,267 | 7,756 |
| Telephone | 3,292 | 2,910 | ||
| Office costs and sundries | 25,946 | 19,864 | ||
| Repairs 5maintenance | 43,972 | 15,261 | ||
| Bank charges | 2,705 | 2,495 | ||
| 421,034 | 337,146 | |||
| Share ofgovernance | costs (see note 7) | 24,998 | 13,225 | |
| 446,032 | 350,371 | |||
| Analysis by fund |
||||
| Unrestricted funds |
445,921 | 320,582 | ||
| Restricted funds | 111 | 29,789 | ||
| 446,032 | 350,371 |
| 7 | Support costs | Support costs | ||||||
|---|---|---|---|---|---|---|---|---|
| Support | Governance | 20235upport | costs | Governance | 2022 | |||
| costs | costs | costs | ||||||
| f | E | f | ||||||
| Staff costs | 2,?09 | 2,709 | 2,121 | 2,121 | ||||
| Audit fees | 10,280 | 10,280 | 6,200 | 6,200 | ||||
| Legal and | professional | 12,009 | 12,(i09 | 4,904 | 4,904 | |||
| 24,998 | 24,998 | 13,225 | 13,225 | |||||
| Analysed | between | |||||||
| Charitable | activities | 24,998 | 24,998 | 13,225 | 13,225 |
| The average | monthly number ofemployees during t |
he year was: | |
|---|---|---|---|
| 2023 | 2022 | ||
| Number | Number | ||
| Employment | costs | 2023 | 2022 |
| f | f | ||
| Wages and salaries | 135,946 | 105,648 | |
| Social security costs | 4,758 | 4,042 | |
| 140,704 | 109,690 |
| Total | Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | |||||
| 2023 | 2022 | 2022 | 2022 | |||
| f | f | |||||
| Transfer | offunds | received | 1,661,605 | 9,027 | 1,670,632 |
| Tangible fixe | d assets | |||||||
|---|---|---|---|---|---|---|---|---|
| Land and | Cemetery | land | Fixtures and | Computers | Total | |||
| buildings | ttttintts | |||||||
| f | f | |||||||
| Cost | ||||||||
| At 1January | 2023 | 345,629 | 275,064 | 4,753 | 625,446 | |||
| Additions | 5,593 | 800 | 6,393 | |||||
| At 31December 2023 | 351,222 | 275,064 | 4,753 | 800 | 631,839 | |||
| Depreciation | and impairment | |||||||
| At 1January | 2023 | 713 | 713 | |||||
| Depreciation | charged | in the year | 606 | 120 | 726 | |||
| At 31December 2023 | 1,319 | 120 | 1,439 | |||||
| Carrying amount | ||||||||
| At 31December 2023 | 351,222 | 275,064 | 3,434 | 680 | 630,400 | |||
| At 31December 2022 | 345,629 | 275,064 | 4,040 | 624,733 |
| 1,2 | Stocks | |||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| f | ||||||
| Shop stock | 4,239 | 3,969 | ||||
| 13 | Debtors | |||||
| 2023 | 2022 | |||||
| Amounts falling due within one year: |
f | |||||
| Trade debtors | 40,702 | 58,575 | ||||
| Other debtors | 92,957 | 44,037 | ||||
| Prepayments | and | accrued income | 11,205 | 5,966 | ||
| 144,864 | 108,578 | |||||
| Other debtors | includes income tax recoverable | off92,821. | ||||
| 14 | Creditors: amounts | falling due within one year | ||||
| 2023 | 2022 | |||||
| Other taxation | and | social security | 2,465 | 3,845 | ||
| Other creditors | 30,410 | 100,942 | ||||
| 32,875 | 104,787 | |||||
| 15 | Creditors. amounts | falling due after more than | one year | |||
| 2023 | 2022 | |||||
| f | f | |||||
| Other creditors | 33,827 | 32,871 |
| Movement | in funds | Movement | in funds | |||
|---|---|---|---|---|---|---|
| Incoming | Resources | Balance at | lncoming | Resources | Balance at | |
| resources | expended | 1January 202a | resources | expended a1December 2023 | ||
| Headstone project |
1,324 | 1,324 | 1,324 | |||
| Mikveh repairs | 3,717 | (2,615) | 1,102 | 1,757 | 2,748 | |
| Welfare fund | 3,986 | 3,986 | 3,986 | |||
| Ukraine appeal | 22,674 | (22,674) | ||||
| Functions | 4,500 | (4,500) | ||||
| Shul Relocation | 1,500 | 1,500 | ||||
| 36,201 | (29,789) | 6,412 | 3,257 | 9,558 |
| Movement | Movement | in funds | Movement | in | |||||
|---|---|---|---|---|---|---|---|---|---|
| funds | |||||||||
| incoming | Resources | Transfers | Balance et | incoming | Balance at | ||||
| resources | expended | 1January 2023 | resources a1December 2022 | ||||||
| Designated | funds | 489,473 | (7,441) | (108,107) | 373,925 | 373,925 | |||
| 489,473 | (7,441) | (108,107) | 3?3,925 | 373,925 |
| Analysis ofn | et assets b | etween funds |
|||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | ||
| f | f | f | |||||
| Fund balances at | |||||||
| 31December | |||||||
| 2023 are | |||||||
| represented | by.' | ||||||
| Tangible assets | 630,400 | 630,400 | 624,733 | 624,733 | |||
| Current | |||||||
| assets/(liabilities) | 1,154,167 | 9,558 | 1,163,?25 | 1,087,930 | 6,412 | 1,094,342 | |
| Long term liabilities | (33,827) | (33,827) | (32,871) | (32,871) | |||
| 1,750,740 | 9,558 | 1,760,298 | 1,679,792 | 6,412 | 1,686,204 |