CHARITY REGISTRATION NUMBER: 1202519
HIGHER PRESTWICH HEBREW CONGREGATION
Unaudited Financial Statements
31 December 2024
G A HARRIS & CO LIMITED
Chartered accountanls
Brulimar House
Jubilee Road.
Middleton,
Manchester
England
M24 2LX

HIGHER PRESTWICH HEBREW CONGREGATION
Financial Slatements
Year ended 31 December 2024
Page
Trustees. annual report
Independent examiners report to the truslees
Statement of financial activities
Statement of financial posits'on
Notes to the financial statements

HIGHER PRESTWICH HEBREW CONGREGATION
Trustees, Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2024.
Reference and admlnistratlve detalls
Registered charity name
HIGHER PRESTWICH HEBREW CONGREGATION
CharKty règistration number
1202519
Prlnclpal office
445 Bury Old Road
Prestwch
Manchester
M25 IQP
The trustees
Susan Reed
Ivan Lewis
David Joseph
lan Nevllle Geller
Independènt examlner
Gary Harris, FCA 88 IHonsl
Brulimar House
Jubilee Road,
Middleton,
Manchester
England
M24 2LX

HIGHER PRESTWICH HEBREW CONGREGATION
Trustees. Annual Report Iconllnued)
Year ended 31 December 2024
Structure, governance and management
a. Constitution
Higher Pres￿ Hebrew COngr￿a￿On is a registered Charitable Incorporated Organisation ICIOI,
number 1202519, and is constiluled under a Trust deed dated 28 March 2023.
b. Methods of aPPDllltment or election of Trustees
The management of the Charity is the responsibility of the Ttustees who are ele¢led and Go-opted
under the lerms ol the Trust deed.
Recruitment and appointment of new Iruslees WOLJld be in line with the constiluts'on and wlh the
consent of the trustees. The critena set lor the suitable candidate would be someone who is sensrtive
lo the needs and demands of the organisation.
There are no rK)licies lor the induction or training of new trustees.
c. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those
related lo the operations and finances of the Charity, and are satisfied that systems and procedures
are in place to mitigate exposure to the major risks.
The risks faced by the charity are principally from mismanagement ol the synagogue. These risks are
managed by having a managemenl team dedicated to the smooth running of the synagogue w￿h
leady delineated delegation of duties.

HIGHER PRESTWICH HEBREW CONGREGATION
Trustees. Annual Reportlcontlnued)
Year ended 31 December 2024
Objectivès and activltlès
a Policies and Objectives
The o¥'ecl of the CIO is to advance the Orthodox de￿$￿ faith in Greater Manchèster for the benefit of
the public. Religious activities include prayer services. Talmud and Bible classes. There are social
activities lor members and others. The CIO alsD hosts fund raising aclivilies.
In setting the objecb'ves and planning for aclivilies. the Trustees have given due consideration Its
general guidance published by the Charity Commission relaling lo public beftefit, including thÈ
guidance 'Public Benefrt." Running a Charity IPB21',
bl Strategies for achieving objecb'ves
The synagogue has a subscription paying membership which sustains part of the Synagogue's
aGlivities. The subscription income is supplemented by Income derived from donations from members
and others. The trustees refer to the charity commission's general guidance Dn public benefit when
Considering the synagogue's aims and objectives_
cl Activities undertaken to achieve objectives
The Tllain activities undertaken are religious aclivities including prayer services, Talmud and Bible
LHsses. including social activities for members and others. The congregation sustained a deficit for
the period, however because ol the transler ol the burial board assets Iiabililies to Meadehill Shul
before incorporation, the trustees are satisfied that there are sufficient funds to allow the synagogue to
continue for the foreseeable ￿ture.
dl Granl-making Policies
The charity is fvnded by donations. The chanty gives out grartts in line Mth the above objects.
The application of the funds by way ol grants lo either inslilLrtions or individuals and is almost aKvays
lo institutions
Achlevèmgnts and porformance
The Synagogue's volunteers and staff together have worked hard lo inerease th& benefits of the
Synagogue particulady when lacing challenges that requir8d an immediate response.

HIGHER PRESTWICH HEBREW CONGREGATION
Truslees. Annual Roport l¢ontifrJuedl
Yoar ended 31 December 2024
Financial revièw
a. Going concern
After making appropriate enquiries, the Trustees have a reason8ble expectation that the Charty has
adequate resource5 to continue in operational existence for the foreseeable future. For this reason,
they continue lo adopt the going concern basis in preparing the financial statements. Further deiails
regarding the adoption ol the going concern basis can be found In the accounting poliaes.
b Reserves policy
Thè trustees are sallsfied that the balance ol Ihe fund Is al an acceptable level of reserves given the
nature of revenue receipts against anticipated ILJture expenditure.
c Deficit
The Iwslees feel that Ihe athvily and deficit reflect the standing and age profile ￿thIn the local
community The trustees would like to record their appreciation lor the financial support received from
member5 and other benefactors throughout the year.
The trustees, annual report was approved on 2 July 2025 and signed on behalf of the board of
trustees by..
David Joseph
Trustee

HIGHER PRESTWICH HEBREW CONGREGATION
Independent Examiner's Report to the Trustees of HIGHER PRESTWICH
HEBREW CONGREGATION
Year ended 31 December 2024
I report to the trustees on my examination of Ihe fi'nancial statements of HIGHER PRESTWICH
HEBREW CONGREGATION I'lhe charity'l for the year ended 31 December 2024.
Rgsponsibilities and basis of report
As the truslees ol the charity you are responsible lor the preparation ol the financial statements in
accordance wth the requirements ol the Charitie5 Act 2011 I'the Act'l.
I report in respect of tny examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Dire¢tions giv&n
by the Charity Commission under section 14515llbl of Ihe Act.
Independent examine￿S statèmént
I have completed my examination. I conffrm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect".
accounting fèeords were not kept in respect of the chanty as required by sects'on 130 of the
Act.. or
the linanual statements do not accord with those records.. or
the financial statements do not comply with the appliGable requirements concerning the
form and content of accounts sel out In the Charities {Ac¢ounts and Rewtsl Regulations
2008 other than any requirement that the accounts give a 'true and fair. view which Is not a
matter considered as part of an independent examination.
I have no concerns and have Come aeross no other matters in connection with the examination to
which allenlion should be drawn In this rèport in ordér to enable 3 proper understanding of the
accounts to be reached
Gsry Harris. FCA Ba (Honsl
Independent Examiner
Brulimar House
Jubilee Road,
Middleton.
Manchesler
En9land
M24 2LX
2 July 2025

HIGHER PRESTWICH HEBREW CONGREGATION
statement of Financlal Aclivities
Year ended 31 December 2024
2024
Unreslricled
funds Total funds
2023
Total funds
Note
Income and endowm•nts
Charitable activities
Other income
69,073
69,073
51.202
71.811
Totsl income
69,073
69,073
123,013
Expenditure
Expenditure on charitable activitiès
Other èxpenditure
Total èxpenditure
86,170
86,170
61.525
71,837
86,170
86,170
133.362
Net eX￿ndItUre
117,0971
117,0971
110,3491
Donabons from religious insblulions
371,016
Net movement in funds
117.0971
117,0971
36D.667
Reconciliation of funds
Total funds brought forward
Total funds carrled fornvard
360.667
360,687
343.570
343 570
360.667
The statement of financial activities includes all gains and losses recognised in the year.
All income 3nd expenditure derive from continuing activities.
The not88 on pages 8 to 12 forni part ol these flnanclal ststements.

HIGHER PRESTWICH HEBREW CONGREGATION
Statement of Financial Position
31 December 2024
2024
2023
Note
Fixed assèts
Tangible lixed assets
12
226,004
226,364
Current assets
Deblois
Cash at bank and in hand
13
6.285
118,577
5,300
136, 360
124.862
141,660
Creditors: amounts falling duo wlthln on8 yèar
Net currènt assets
14
7,296
7,357
134.303
117,566
Total assets loss current liabillti•$
Net assèts
343.570
360,667
343,570
360.667
Funds ofthe charlty
Unrestncied lunds
343,570
360,667
Total charity lunds
15
343, 570
360,667
These financial statements were approved by the board of trustees and aulhorised lor issue on 2 July
2025, and are signed on behalf of the board by..
David Joseph
Trustee
Th¢ notes on pages 8 to 12 fomi part ofth8se Ilnan¢lal statements.

HIGHER PRESTWICH HEBREW CONGREGATION
Notes to the Finan¢lal Statements
Year ended 31 December 2024
General infomiation
Higher PrestWiGh Hebrew Gongregation Is a registered Charitable Incorporated Organisalion
ICIO), number 1202519, and is constiluled under a Trust deed dated 28 March 2023
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard 8ppli¢able in the UK and thé Republic of Ireland,, the Statement ol
Recommended Pra¢li¢e applicable to charities preparing their accounls In 8CCOTdance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Ch8rilies Act 2011.
Accounting policies
Basis of prèparation
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities. Statement of Recommended Practice applicable lo
charities preparing their account5 In accordance wth the Financial Reporting Standard applicable
In the UK and Republic ol Ireland IFRS 1021 leflective 1 January 20191, the Fin8ncial Reportlng
Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011
The financial statements have been prepared to give a Ytue and fairf vièw and have departed
from the Charities IAccotJnts and Reports1 Regulations 2008 only lo the exienl required lo
provide 8 'true and lair. view. This departure has Involved following the Charities SORP IFRS
1021 published in October 2019 rather than the Accounting and Reporting by Charrties".
Statement of Recommended Practice effective from 1 Apnl 2005 ¥thich has since been
withdrawn.
Higher Pre5twch Hebiew Congregation meets the definition of a public benefit entity under FRS
102. Assels and liabilities are initially recogriised at historical cost or Iransacb-on v81ue unless
otherwise staled in the relevant accountsng policy.
The accounts h3ve been prepared for the period 1 January 2024 to 31 December 2024. The
Charitable Incoiporaled Organisalion was constiluled on 26th March 2023, all assets and
liabilities of the religious Institution were transferred to the charity al this date. No comparative
amounts are included as the chanty was incorporated in the period.
Golng conGem
After making appropriate enquiries and given the nel current asset position ol the Charity, the
trustees have a reasonat>le expectation that the Charity has adequate resources to continue in
operational existen¢e for th8 foreseeable future. For this ¥e8son. they eontsnue to adopt the going
Concern basis in preparing the financial statements.
Fund a¢countlng
General funds are unrestricted funds which are available lor use al the dis¢retion of the Truslees
in furtherance of the general objectives of the Charity 8nd which have not been designated for
other purposes.
Designated funds comprise unreslricled funds that have been Set aside by the Trustees for
particular purposes. The aim and use of each designated fund 15 sel out in Ihe notes lo the
financial statements

HIGHER PRESTWICH HEBREW CONGREGATION
Notes to the Financial Statements (¢OllI￿Uedj
Year ended 31 December 2024
Accounting pollcles (Con1￿￿6￿}
Incoming resour¢es
All incoFrTe is recognised once the Charity has enlillement to the income, it is probable that the
income will be recÉived and kne amount of Income receivable can be measured reliably.
Resources expended
Expenditure is r￿QgniSed once there is a legal or constructive obli9alion to transfer economic
benefit lo a third party, it is piobable that a transfer of economic benefi15 will be requifftd in
selllement and the amount of the obligation can be measured reliably. Expenditure Is clas51fied
by activity. The ¢osls of each activity are made up of the total of d1￿ct costs and sh8ied costs.
including support costs involved in undertsking each activity Direct costs attributable lo a single
activity are allocated directly to that activity. Shared costs which contribute lo more than one
activity and support costs which are not attribuiable to a single activity are apF)Ortioned between
Ihose activities on a basis consistent with the Ljse of resources Central staff Costs are allocated
on the basis of lime spent, and depreciation charges allocated on the po￿On of the asset's use.
Expenditure on tharitable actjvities is incurred on directly undertaking the activities which further
th& Charity's objeetives, as well as any associated support cost$. All expenditure is inclusive of
irrecoverable VAT.
Tanglble assèts
Tangible assets are initially re¢orded at cost. and subsequently slated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carned at revalued
amounts are recorded at the lair value al the date of revaluation Jess any subsequent
accumulated deprecialK)n and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset a5 8 result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for impairment that has prewously been
recognised as expenditure within the statement ol financial aclivilies. A decrease in the carrying
amount of an asset as a result of revaluation, Is iecognised in other recognisèd gains and losses,
except to which It offsets any previous revaluation gain, In which case the loss is shown within
other recognised gains and losses on the statement ol fInanci21 activities.
Depreciatlon
Depreciabon is calcu131ed so as to write off the cost or valuation of an assèt, less its residual
value, over the useful economic life ol that asset as follows.
Fixtures and fittings
10°/o reducing balance
Financial instruments
The Charity Only has financial assets 8nd financial liabilities of a kind that qualify as basic
financ1al instruments. Basic financial instruments are initially recognised al Iransa¢lion value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured al amortise(J Gosl using the effective interest method.

HIGHER PRESTWICH HEBREW CONGREGATION
Notes to the Financial Stalements (¢ont¥7ueil?
Year ended 31 December 2024
Charltable activities
Unrestricted Total Funds Unrestricted Total Funds
Ftjnds
2024
Funds
2023
Synagogue
Burial Board
60,583
8,490
60,583
8,490
31.928
19,274
31,928
19,274
69,073
69.073
51,202
51,202
Oth¢r incomg
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Insurance receivable
71.811
71,811
Expendlture on charitable activitios by fund type
Unrestricted Total Funds Unrestricted To181 Funds
Funds
2024
Funds
2023
Synagogue
Burial Board
Support costs
71.065
13.666
1,439
71,OS5
13.666
1,439
41,901
16,361
2,263
41.901
16,361
3.263
86,170
86,170
61,525
61,525
other expenditure
Unrestricted Total Funds Unrestricled Total Funds
Funds
2024
Funds
2023
Insurance expense - Repairs to
properly
71,837
71,837
Net expenditure
Nel expenditurè is stated after ¢h3rgingllcrèdrtingl'.
2024
2023
Depreciation of tangible fixed assets
360
400
Independent #xamlnation fee5
2024
2023
Fees payable to the independent examiner for".
Independent examination of the financial statements
1,440
3,240
10

HIGHER PRESTWICH HEBREW CONGREGATION
Notes to the Flnancial Statements iemiwued)
Year ended 31 December 2024
10. Stsff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages 2nd salaries
30,230
27,988
The average head count ol employees during the year was 512023". 61.
No employee received employee b￿erIt5 of more than £60,000 during the year12023' Nlll.
11. Trustee remunèration and expens&s
During the period, no Trustees received any remuneration or other benefits
During the period ended 31 Oecember 2024. no Trustee expenses have been Incurred.
12. Tangible fixgd assets
Freehold Fixtures and
propèrty
ritb'ngs
Total
Cost
At 1 January 2024 and 31 December 2024
O&preciation
Al l January 2024
Charge for the year
At 31 Decemb&r 2024
222.762
4,002
226.764
400
360
400
360
760
760
Carrying amount
Al 31 December 2024
222,762
222,762
3,242
226,004
At 31 December 2023
3,602
226,364
13. Debtors
2024
2023
Trade debtors
Other debtors
5,655
630
5.000
300
6.285
5.300
14. Cr8ditors: amounts falllng du• within onè ye4r
2024
2023
Accruals and deferred income
Social security and other taxes
Other creditors
6,134
1,162
3,721
1,414
2,222
7,296
7,357
11

HIGHER PRESTWICH HEBREW CONGREGATION
Notes to the Financial Stalements l¢ontInu￿)
Year ended 31 December 2024
15. Analysi$ of ¢harltable funds
Unrostrictèd fund8
Al
1 January 20
24
At
31 Decembe
r 2024
Income Expenditure
General funds
360,667
69,073
186,1701
343,570
Al
1 January 20
23
At
31 December
2023
Income Expenditure
General funds
494,029
1133,3621
360,667
16. Analysis of net assets between funds
Unrestri¢ted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
226,004
124,862
17.2%)
343,570
226.004
124.862
17,2981
343,570
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors legs than 1 year
Net assets
226.364
141.660
17,357)
360.667
226.364
141,660
17,3571
360,667
17. Related parties
There were no related party Iransathons durin9 the period.
12