Charity reglstration nun7ber 1201165
SALE & DISTRICT HEBREW CONGREGATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

SALE & DISTRICT HEBREW CONGREGATION
LEGAL AND ADMINISTRATIVE INFORMATION
Executive
Presldent
TrLFStee$
A Nysenbaum
C Michagls
J Newman
A Nysenbaum
J Greene
Treasurèr
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity nUm￿r
Prin¢lpal address
1201165
12a H85keth Road
Sale
M33 SAA
Indepèndent examlner
Ms Kimbarlgy Walsh
KJW Accounlaney
1492 Per3hore Road
Stirchley
Birmingham
B30 2NT
Bankers
National Weslmin$ler PLC

SALE & DISTRICT HEBREW CONGREGATION
CONTENTS
Pag¢
Trustges, report
Independent examinerfs rew1
statement of financial activities
Balance sheet
Notes lo tha finanaal s(atements
7-12

SALE & DISTRICT HEBREW CONGREGATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees prestrnt their annual report and financtal statements for the year erKled 31 Decembèr 2023
The accounts have been pr8P8red in accordance with the accountlng t)olicies set in note 1 to the accounls and
comply with the charitys trust deed, the Charities Act 2011 and"Accouni¢ng and Reporting by Charit185.' Statement or
Recomrnend8cS Practs.￿ applicable to charilies preparing their accounts in accordance wth the Financial Reporting
Standard applicable In the UK and Republic of Ireland IFRS 1021" las amended for accounting periods Commencing
from 1 January 20161.
Objèetiyès and activities
The objects of the charity arg=_
al the advancement of the Orthodox je￿5h Relig%c>n for the benefit ol membats and the publlc by the proviston
ol a placè of public worship. arranging and conducting religious services
bl The pw$ion and promotion ol education ol members, general public and groups such as schools and
scoutslguides by means tsf various tslks
During the year the charity continued lo solicit for donations and m$mbership renewal lees with the aim of
pursuing Tts objectives.
The charity has a continuing obligation to rnembers who havè opted io include burial in their membership. The charity
will bury those mernbers upon death on the burial grounds owned by tha chafity. The charity maintains those burial
grounds on an ongoing basis by arrangement wth an unconnected 3rd party trust who operate and maintain Ihe
cemetery.
The trustèès consider that there arg adequate resources lo cover member funeral cost and burial ground rnainlenance.
In the longer term realisalion ol charills assets will morg than cover any and all burial requirements when they fall
due. The trustees have considered whethar a rgstricled fund is needed and have deemed il unnecessary.
The trustees have paid due regard lo guldan¢e issued by the Charity Commission in deciding whal activities the
charity should und9rtake.
The Iruslees have complied with their duty under section 4 01 tho Charitie5 Acl 201110 have due regard to the
guldatKe on ptJblic benef￿1 published by the Charity Commission.
Achievements and perfomiance
During the year the charity continued vAlh the provision of regular Sabbath and other religious servic&s. The
administrabvè and reporting functions continued to be reviewed during the y8ar and, where necessary, sleps
were implemented lo improve the administrative operations and Informolion flow within the organisation.

SALE & DISTRICT HEBREW CONGREGATION
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financlal revlèw
The charity received total income of £43,27712022- £44.7081 including subscrlptlons and donation8 fron meTnbers of
£22,62712022- £24,863). After accounting for Synagogue expenses, grants made and administration costs the charity
had a deficit of £745812022- £78691. which included giants made totslling £33012022- £2701.
At Ihe end of the financial year the reseNes ol the charity ware £175,41912022 - £184,127). which the trustees have
approved. . The trustees Conclude that the reserves are ad8quale lo pwde continuing services for the forseeabl8 lutufe
The Iruslees have conduded their own rewew of the major risks to which the charity is exposed and
systems havè bgen established to mify'gale those risks. The major risk laced by the Synagogu8 is that ol the
adequacy of income to cover all its expen59s. In order lo minimise this risk the trustees review membars.
contributions and r8tum on investments al regular intarval5.
structure, governance and management
Sale & Oistricl Hebrew Congregation b6¢ame a regislered charity on 2811112022. and is governed by its laws adopted on
0210612019 as am8nded by special resolution on 1311112022
The Iruslees who sèrved during th8 year were..
Colin Michaels
Joe Newman
Anthony Nys8nbaum
The power of appointment ol new or addl￿.0naI rnembers Is vested in the trustees.
The charity Is organi5ed so that the trusiees meet regularly lo manage its affairs. Mr. A. Nys8nbaurn has been
ppoirhted by Ihe trustees to oversee the day to day operations of the charity.
The charity has no related party r8falionships as dafined wifhin the SORP.

SALE & DISTRICT HEBREW CONGREGATION
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
STATEMENT OF T.RUSTEES' RESPONSIBILITIES
Thè trustees are rèsponstble lor preparing Ihe Trusiees. Report and the financial Statements in accordance with
applicable law and United lfjnwlom Accounting Standards IUnit9d KIn￿10M Generalty Accepted Accounting
Practice).
The law applicable lo chariuas in England and Walès r9quires the InJ$lees to prepa￿ financial slalem8nts for each
financial year which give a true and fair viaw ()f the state of affairs of the charity and of the incoming resources and
application of resources of the charity lor that year.
In preparing these financial ststements. the truste93 8re required to=
gelect suitable accounting policies and then apply them consistenuy.,
- obsètve the methods and prinaples in th8 Charities SORP..
make judgements and estimates that are reasonable and prudent-.
stsle whelhgr applicable accounting Standards have been followed, subject lo any material departures di$clo8ed
and explained in the financial slalements.. and
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity
VAII ¢ontlnue In operation.
The trustees are responsitAe for keeping suffici8nl accounting records that disdtssé wlh reasonab18 8ccuracy at any
lirllg the financial position ol the charity and enable them to ensure that the financial slalemènls Com￿Y wth the
Charitses A¢t 2011. the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets ol the charity and hence for taking ¥easorsable steps for the
prevention and det8ction of fraud and oth8r irregularities.
On behalf of the trustees
Mr A Nysenbaum
Presldent
Datgd= 27 Octr)bar 2024

SALE & DISTRICT HEBREW CONGREGATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SALE & DISTRICT HEBREW CONGREGATION
FOR THE YEAR ENDED 31 DECEMBER 2023
I report to the trustees on my examination of the financial slalemants of Sale & District Hebrew
Congregation I'lhe charity) for the year ended 31 December 2023.
Responsiblllties and basis of ￿POrt
As the trustees of the ¢harity you a￿ responsible for the preparation of th8 ffnan¢ial statem8nts in accordance with the
reqU1￿MentS of the Charities Act 2011 I'the Act'l.
I report in respecl of my examination ol the charitys financial stalernenls carried out under section 145 of the 2011 Act and
in carying out my exafflination I havè lo11gwed all the applicable DiTecbons given by the Charty Commisslon undef soction
1451Sllbl of the Act.
Independent examinerfs statèment
I havg completed my examination. I confirm that no matters have come lo my attention in conn8ction
wtth the examination which gives me Cause to believe, that In any material respecl..
l. accounting records were not kept in accordance wlth section 130 of the Charities Act.. or
2. tha financial slalements did not accord with th¢K8e Tecords. or
3. The financial statemgnts do not Cotnply with the appltcable requirements Concerning the
form and content of accounts set out in the Chaiities (Accounts arKI Reportsl Regulations
2008 oth$r than any requirement that the accounts give a'lrue and laif view which is not
matter considered as part of an independent examination
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in Ihis report in order to ènable a proper understanding of the
accounts to be re8ched.
Ms Kimberley Wa15h
Independent Examiner
KJW Accountancy
1492 PerSh￿e Road
Stirchley
Bimiin9ham
830 2NT
6cJIID IE(4

SALE & DISTRICT HEBREW CONGREGATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
un￿strIcted
f(Ends
2023
Unrestrlct•d
funds
2022
Total
2023
Total
2022
.Notes
Income from:
Donats'on5
Subscriptions
Other Income
3,535
19,692
20.050
3,535
19,692
20,050
4.414
21,165
19,129
4.414
21,165
19,129
Total income
43,277
43,277
44,708
44,708
Total expenditure
50.735
50,735
52,577
52,577
Net movement In funds
17.458}
17.458
17,8691
<7,8691
Burial Fund transfer out
Fund 1 January 2023
11.2501
184.127
11.250)
184.127
191,996
191,996
Fund 31 Decèmber 2023
175,419
175.419
184.127
184,127
The statement ol flnancial activities includes 811 gains and losses ￿Cognised in the year.
All income and expenditure derive from continuing activities.

SALE & DISTRICT HEBREW CONGREGATION
BALANCE SHEET
AS A T 31 DECEMBER 2023
2023
2022
Notes
Flx¢d a$sets
Tangible assets
Investments
49,711
50
49,761
51,505
50
51,555
Current assets
Dèbtors
Cash at bank and in hand
10
14,490
115.123
129.613
17,979
121,084
139,063
Creditors: amounts fa115ng du•
within one year
Nel current assets
Total assels less curmnt liabilitlel
Mèmbers fvnds
Unrestricted funds
11
3,9551
16.4911
125,658
175,419
132.572
184,127
174,419
184.127
The financial statements were approved by the Trustees on 27 October 2024
C Michaels
Trustee
J Newman
Trustee
A Ny58nbaurn
TnJst88

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting pollcles
Charlty Infomiation
Salg & District Hebrew Congregation is a registered charity, and is gov&rned by its laws
adopted on 0210612019 as amended by special r8solutKsn on 1311112022.
Accounting convention
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and 'Accounting and Reporting by Charities.. Statement of RecOMmen￿ed
Practice applicable to charities preparing their aewunts in accordance wilh the Financial
Reporbng Standard applicab18 in the UK and RepuNic ol Ireland IFRS 102)- las amended for
accounting periods COTnmen¢ing Irorn 1 January 20161. The charity Is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantagè of the provlslons in Ihe SORP for charits'es ap￿YIng FRS 102
Updatè Bulletin 1 not to pr8pare a Statement ol Cash FIov4S.
Thg finanrial statements are prepared in sterling, which is the functional currency ol thg charity.
Monetary amounts in these flnaneial slalement5 are rounded to Ihe nearest £.
The financial staletnenls have been prepared under the historical cost convenllon. The principal
accountlng policies adopled are Set out below.
Going concern
Al the timè of approwng the frnancial statements, the trustees have a reasonable expectation
tlial the charity has adaquate resources lo continue in op8ralional existence for the foreseeable
future. Thus the trustees continue to adtspl the going concern basls of accountin9 in preparing
the financial statements.
Charitable funds
Unrestricted funds a￿ available lor use at the discretion of the trustees in fLtrtherance ol ￿81T
charitable objectives.
Unrestrirted funds are membership conlribjtions. donation5 and othar incoming resources
rtrceivable for thè objects of ihe charity without further specified purpose and are availabla as
general funds.
In¢omlng resourees
Income is recognised when th8 charity is legally entiued lo it after any perft)rmance conditions
have been mel, the amounts can be measured rellably. and it is probable that incorne will be
received.
Cash donations are recognised on receipt. Other donations ar8 recoonised on¢9 th8 charity ha5
been notified of the donation, unless performance conditions require d8ferral of the amount.
Income tax recoverable in relatlon to donations Teceived under Gtft is ￿CognIs￿d al the tlme
of the donalton. Legacies ar? accounted for on a cash basis.

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢counting poli¢ies
1.5 Resources expended
Expenditure is recognised once there is a legal or Constructive obligation to transfer 6eon<)rnic
bènefit lo a third party. it rs probable that a transfer ol economic benefits will be r8quired i
sellement, and Ihe amounl of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each a¢￿'VitY are made up of the lolal of direct
costs and sha￿d costs, including 5UPPOrt costs invdved in undertaking each activity.
Resources expended are recognised in the period in which they are incurred and ar& allocated
lo th9 particular acllvity where Ihe cost relates directly to that actiwty.
The cost ol ovefall direction and administration, comprisiNJ s818ries and overh¢ad costs ol the
central function. is not apportioned.
Invèstrn8nts
Investrnents are included at martel value at the reporfing date
Tangible fix•d as58ts
Tangible fixed assets are initially measured al cost and $ubsequenlly measured al cost or
valuation. net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of a558ts less their rèsidu81
vaJu95 over their useful lives on the following bases..
Fixtures, fiiJngs & oquipment 20% straight-line
Sefer Torah Scrolls 5% reducing balan¢s
Equipment 25¥p straight line
Portacabin 20.￿ straight line
The gain or loss arising on thè disposal of an ass81 is detemiined as tha difference beiween the
sale proceeds and th8 carrwng value of the a&%et, and Is ie¢ognised in the statement of
rinancial activiti&s.
Impainnent of fixed assets
Al each reporting end date. the charity reviews the carrying amounts ol its tangible assets to
determin& whether ihere is any indic8tion that those assets have suffered an impairmènt10ss. If
any Such indication axists, the recoverable amount ol the asset is estimated in order lo
determina Ihe extent of (he impaimienl loss {if anyl.
cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits h91d at call wilh banks, other short-
term liquid investments wth original rnaturilies of three months or less. and bank overdrafts.
Bank overdrafts are shown wilhin borrowings in current liabilitias.
1.10 Financlal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and
Section 12'0ther Financial Instnfments Issues, of FRS 102 to all of lis financial inslrumenls.
Financial instrLtmènts ar8 recognised In the charivs balance sheet when thè charity becomes
pariy to tho contractual provlsions of lh& instrument.
Financial assets and liabilities are offsot, with ihe net amounts presented in the financial
statem&nts, when there is a legally enforceable right lo set off the recognised amounts and there
is an intention to settle on a nel basis or to realise th& assat and settle the liability
simultaneously.

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
8aslc flnaneial a￿ets
Basic finanrial assets, whlch in¢Judt dgbtors and cash and bank balances. are initially meEasufèd al
transaction pri￿ including transaction cosis and are subsequ8ntly carried at amortised cDst Using
Ihe effective interest method unless the arrangement constitutes a financing transaction. where the
transaction is measured at the present value of the future receipts discounled at a market rate of
interest. Financial assets da55ified as receivable wthin one year are not amortised.
Basic finan¢ial Ilablllt18S
Basic financial liabilities, induding credltors and bank loans are initially recogn¢sed at trÈnsaction
price unless the arrangement constitutes a financing transaction. where the debt instrumenl is
measured al the presènt valu8 of the future payments discountgd 8l a markèt rate of interesL
Financial liabllities classified as payable
within one ye8r are not amortlsed.
Debt instruments are subsequtrnuy carried at amortised cost, using the effective interest rale
method.
Trade creditors are tsbligations to pay for goods or services that have been aequired in the ordinary
course ol operations from suppliers. Amounts payab18 arg dassified as current liabilities if payment
is due wthin one year or less. If not, they are presenied as non-curr8nt liabilities. Trade creditors
are reco9nised initlally at transaelion Pri￿ and subsequenuy m8a5ured at amortised cost using the
èff8¢1ive interest rn9thod.
D•recognition of finaneial liabiliti¢s
Fsnancial liabilities are dgrecognised when the charity's corTrlractlJ31 obligation5 expire or are
discharged or canc8I19d.
Critical accounung estlmates and judgements
In the application of the charity's accounting policie5. the trustees ara raquiTed lo makg
judgements, estimates and assumption5 about the Carr￿n9 amount of assets and liabilities that 8re
nol readily apparent from other sources. The estimates and associated assumptions are based on
historical èxperience and other factors that are considered to be relevant. Actual results may dlffer
frotn these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are reeognised in the period in which the estimate is revis8d where the
rèvision affects only that period, or in the period of the fÈvtsion and future p8ri0ds whera the
revision aff￿ both currenl and futur¥ periods.
Donatlons
Unrestrlcted Unrestricted
funds
funds
2023
2022
DorFations
Hire of Hall
2935
600
3535
3699
715
4414

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Membership contrlbutions
Membershlp
contrlbution$
reeeivable
2023
Membership
¢ontribuiions
rec81 vable
2022
Conlribuitons from members
19692
21165
other Incorne
Unr•$tTiGted UnrÈstri¢ted
fund$
funds
2023
2022
Burial fuThJ- plol sales
Girt Aid
Interest receivable
Security Grant
Other income
7.500
3.645
4,131
4.690
84
20.050
10,700
4.024
1 .088
3.148
169
19.129
Expendlture
2023
2022
Personnel & related costs
Security costs
Funeral costs
Burial grou1￿ maintenance
Kiddushirn
Insurance
Depreciation
Oth9r costs
Independent examinei f89
19,292
5,819
3.942
4,200
3,842
2,986
1,793
8.361
500
50,735
18.231
4.046
7.700
4.200
4.114
3,994
1.916
8.376
52.577
10-

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
No trvstee {or any persons connected with them) received any rgmuneratlon, other benefiis or
reimbursement of expenses from the charfty during the year.
Employees
There werè no ernployees during the ye8r. All personnel are self employed coniracior5
Tanglble flxed assèts
Fra8hold
Torah
Flxtures. Portacablrt
Scrolls & equipment
Total
& buA41 plots
Cost
At 1 January 2023
Additions
57,861
10,001
17,488
25,981
111.331
Al 31 December 2023
Depreciation
At 1 January 2023
Detxeciation charge
Al 31 December 2023
caT￿ng amount
Al 1 January 2023
At 31 De¢ernber 2023
57.861
10.001
17,488
25.981
111,331
15.000
5,820
209
13,025
1,585
14,610
25.981
59.826
1.794
61.620
15.000
6,029
25,981
42.861
4,181
3,972
4,463
2.878
51.505
42.861
49,711

SALE & DISTRICT HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2023
io
Debtors
2023
2022
Amounts falllng due within one year:
Trade debtors
Subscriptions
Sundry Debtors & Prepayments
Gift Aid
1,080
680
4.804
4,927
4,961
3.958
3,645
8.414
14,490 17.979
11
Credilors= amounts falllng duè wilhtn one y•ar
2023
2022
Trade cr8dilors
Other creditors
Accruals and deferred income
1.680
2,746
2.065
6.491
2.411
3.955
12
Related party transactions
There were no related party transactions durin9 the year12021- none).
12