2021-03-31-accounts - Plymouth Hebrew Congregation

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Page 9

Plymouth Hebrew Congregation

Registered Charity No.220010

Trustees Report for the year 1[st] April 2020 to 31[st] March 2021

Hon Treasurer: Dr Judith Beckman, with the assistance of Mrs Anna Kelly’s husband. Judith continues in her roles as Jewish representative on both Plymouth SACRE and the Plymouth Council of Faiths, however, due to the Covid-19 pandemic, all SACRE meetings were held via ZOOM, and there were no meetings of the Plymouth Council of Faiths.

Address: Synagogue Chambers, Catherine Street, Plymouth, Devon, PL1 2AD Governing Document: Rules and Regulations of PHC as amended December 2019 Accountants: Diana Heal and Co, The Old Farmhouse, Longstock Rd, Goodworth Clatford, Andover, SP11 7RE Bank: NatWest Bank, 14 Old Town Street, Plymouth, PL1 1DG Solicitor: Mr Stuart Goodman, 8, Red Road, Brentwood, Essex, CM14 5JE Architects: Mewes and Davis, 6 Derriford Business Park, Plymouth, PL6 5QZ

Trustees: Trustees are nominated and elected from the body of the Congregation’s subscribing membership. Trustees comprise the General Purposes Committee which itself is comprised of officers and general members; these are listed below:

President : Mr. John Mitchell Hon Treasurer: Dr Judith Beckman Hon Secretary: Mrs Anna Kelly Gabbai : Dr Peter Lee Membership Secretary : Mr John Hirshman Chair: Chevra Kadisha/Birkur Cholim: Mrs. Anna Kelly Headstone Maintenance Chair : Mr. John Mitchell, Secretary : Mr. John Hirshman Cheder (Chair) : vacant General Members : Dr Nadine Mitchell, Mr. Adam Jacobson, Mrs Amanda Jacobson, Mrs Valerie Mellor

Trustees of the Unincorporated Body; the Plymouth Hebrew Congregation

Dr Peter Lee, Mrs Anna Kelly.

These trustees hold in trust for the benefit of the Plymouth Hebrew Congregation, title to the Congregation’s land and buildings

Assets: The Synagogue and Vestry building, Catherine Street; The Old Cemetery, Lambhay Hill; The Gifford Place Cemetery; Ohel (i.e. Chapel) and Cemetery Lodge, Gifford Place; Listed Silverware, Sifrei Torah; Tapestries; Various investments and stocks.

Employees: Part-time residential Custodian: Mr. Jerry Sibley

Purposes of the Registered Charity: to maintain and control the affairs of the Plymouth Synagogue, in accordance with the practice of Orthodox Jews under the jurisdiction of the Beth Din.

Activities: religious services following the practices of Orthodox Jewry.

Reception of adults and schools of all faiths or none, to the Synagogue for the purpose of seeing the historic II* listed building and hearing about Jews and Judaism.

Religious activities:

Due to the restrictions of the Covid-19 pandemic, limited and socially distanced services were held from 18[th] September (the Jewish New Year) until the beginning of November, then restarted at the beginning of December, and the synagogue was again closed on the 7[th] January, due to restrictions being re-imposed, and not re-opened until the 2[nd] April. All the services which we were able to hold were conducted by Dr Joseph Bard. Mr John Mitchell was unable to attend the synagogue, as due to his poor health he was self-isolating.

Visiting Ministers:

Due to the Covid-19 pandemic, we received no visiting ministers this financial year.

Website:

Our very active and much praised website (http://www.plymouthsynagogue.com) continues to be managed by Mrs. Anna Kelly.

Page 10

Community work: Plymouth City Council values the presence in the City of the Jewish community which has a very long history in the City of Plymouth.

Sadly, this year Mr Jerry Sibley was unable to welcome any visitors to the synagogue, neither casual visitors, local groups or local school groups.

Dr Beckman is still a Jewish Faith Speaker in schools for the Plymouth Centre for Faiths and Cultural Diversity, but this year was unable to visit any schools. Most schools were closed anyway!

The Community takes an active role in the City’s Holocaust Memorial Day events which take place in the City. This year the Council produced an on-line Holocaust Memorial event, and Dr Beckman was one of the people asked to contribute a message for this.

Mrs. Anna Kelly represents the Jewish community as a Trustee of the Council sponsored Plymouth Centre for Faiths and Cultural Diversity.

Disabled Access

Both the Synagogue and the Vestry buildings are accessible to wheelchair users through the provision of ramps and this facility receives a gratifying amount of use.

Public Benefit Statement: This year has been very difficult for everyone, but we sincerely hope that next year we will be able to return to our local communal activities. We have still welcomed all comers to our services when we were able to conduct them.

Financial Review: The Plymouth Hebrew Congregation consistently runs on the basis of either a surplus of income over expenditure or income approximately equalling expenditure. All our bank accounts remain in credit.

Income is derived from subscription payments by members of the Congregation, voluntary donations, grants for special projects, rent on the Gifford Place Cemetery Lodge and income from investments in the M&G Charifund which produces a regular 5% return.

Declarations

The trustees declare that they have approved the trustees report above

Signed on behalf of the trustees:

Judith Beckman

Dr Judith Beckman Honorary Treasurer

Dated: 17/08/21

Gy CHARITYCOMMISSION FOR ENGLAND AND WALES	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period	220010 Period start date 01/04/2020 To Period end date PLYMOUTH HEBREWCONGREGATION Annualaccountsforthe period		31/03/2021
Section A Statement of financial activities	Section A Statement of financial activities					Section A Statement of financial activities
Recommended categories by activity		Guidance Notes	Unrestricted funds		Restricted income funds	Endowment funds	Total funds			Prior year funds
				£	£	£		£		£
Incoming resources (Note 3)				F01	F02	F03		F04		F05
Income and endowments from:
Donations and legacies		S01		17,489	-	-		17,489		25,631
Charitable activities		S02		5,100	-	-		5,100		5,100
Other trading activities		S03		-	-	-		-		-
Investments		S04		3,415	-			3,415		4,505
Separate material item of income		S05		-	-	-		-		-
Other		S06		49	-	-		49		4,787
*Total*		S07		26,053	-	-		26,053		40,023
Resources expended (Note 6)
Expenditure on:
Raising funds		S08		-	-	-		-		-
Charitable activities		S09		28,620	-	-		28,620		28,562
Separate material item of expense		S10		-	-	-		-		-
Other		S11		-	-	-		-		-
*Total*		S12		28,620	-	-		28,620		28,562

Net income/(expenditure) before investment
gains/(losses)		S13	-	2,567 -	-	-	-	2,567 -		11,461
Net gains/(losses) on investments		S14		14,662	-	-		14,662	-	18,188
Net income/(expenditure)		S15		12,095	-	-		12,095	-	6,727 -
Extraordinary items		S16		-	-	-		-		-
Transfers between funds		S17		-	-	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18		-	-	-		-		-
Other gains/(losses)		S19		-	-	-		-		-
*Net movement in funds*		S20		12,095	-	-		12,095	-	6,727
*Reconciliation of funds:*
Total funds brought forward		S21		157,189	17,669	-		174,858		181,585
*Total funds carried forward*		S22		169,284	17,669	-		186,953		174,858

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
12,549	-	-	12,549	14,682
-	-	-	-	-
77,954	-	-	77,954	63,292
90,503	-	-	90,503	77,974

-	-	-	-	-
3,682	-	-	3,682	8,222
-	-	-	-	-
80,771	15,202	-	95,973	91,639
84,453	15,202	-	99,655	99,861

3,205	-	-	3,205	2,977

81,248	15,202	-	96,450	96,884

171,751	15,202	-	186,953	174,858

-	-	-	-	-
-	-	-	-	-

171,751	15,202	-	186,953	174,858

-			-	-
	15,202		15,202	17,669
171,751		-	171,751	157,189
			-
171,751	15,202	-	186,953	174,858

Signature		Print Name		Date of approval dd/mm/yyyy
		DR JUDITH BECKMAN

CC17a (Excel)

24/01/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate	* -Tick as appropriate
	
*Please disclose:*
*(i) the nature of*	*the chang*	*e in accounting policy;*	*Not applicable*
*(ii) the reasons* *provides more r* *and*	*why apply* *eliable an*	*ing the new accounting policy* *d more relevant information;*	*Not applicable*
*(iii) the amount* *the current peri* *aggregate amou* *before those pre*	*of the adj* *od, each p* *nt of the* *sented, 3*	*ustment for each line affected in* *rior period presented and the* *adjustment relating to periods* *.44 FRS 102 SORP.*	*Not applicable*

1.4 Changes to accounting estimates

No changes to ac	counting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate
	

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	*Not applicable*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	*Not applicable*
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*Not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

No material prior	year error	have been identified in the reporting period (3.47 FRS 102 SORP).
Yes No		* -Tick as appropriate
	

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	*Not applicable*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	*Not applicable*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*Not applicable*

CC17a (Excel)

24/01/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change Not applicable in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

24/01/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a

p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

			
	Yes 	No 	N/a 
	Yes 	No 	N/a 
	Yes	No	N/a
			
	Yes 	No 	N/a 
	Yes	No	N/a
			
	Yes 	No 	N/a 
	Yes 	No 	N/a 
	Yes 	No 	N/a 
	Yes	No	N/a
			
	Yes 	No 	N/a 
	Yes 	No 	N/a 
	Yes 	No 	N/a 

£200	Yes 	No 	N/a 
	Yes	No	N/a
			
	Yes	No	N/a
			
	Yes	No	N/a
			
	Yes	No	N/a
			
	Yes	No	N/a
			
	Yes	No	N/a
			
et	Yes	No	N/a

			
value	Yes	No	N/a

			
	Yes	No	N/a
ontract.			

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA.

Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Support costs have been allocated between governance costs and other support. Governance and support Governance costs comprise all costs involving public accountability of the charity and its costs compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance service or output to be provided, such grants are only recognised in the SoFA once the conditions recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised.

Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost.

	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5
	They are valued at cost.
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
	scientific, technological, geophysical or environmental qualities that are held and
	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 9.6.1.4.
	They are valued at cost.
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable	value
	based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	contract.

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
		
Yes No N/a
		

POLICIES ADOPTED ADDITIONAL TO OR In addition to the tangible fixed assets included in the accounts, the Congregation also owns Heritage DIFFERENT FROM Assets - the freehold of the Synagogue, the Vestry Building, and two cemeteries, one of which contains THOSE ABOVE a two bedroomed lodge (which is let out at present), and a Ohel. The Congregation also owns various silverware, miscellaneous scrolls and tapestries. Due to the nature of the assets, it is not practical to state their market value.

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Grant re Siddurium Books Total Rent Sale of books Charitablegrant re Vital Sparks Funeral receipt Total Other Total Interest income Dividend income Rental and leasingincome Other Total Total Insurance claim Grant for audio trail of Gifford Place cemetry Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Board of Deputies subscriptions Total Other information: Charitable activities: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: TOTAL INCOME Other:	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	2,093	-	-	2,093	5,512
	Gift Aid	2,562	-	-	2,562	4,431
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	12,834	-	-	12,834	15,688
	Donatedgoods,facilities and services	-	-	-	-	-
	Grant re Siddurium Books	-	-	-	-	-
	Total	17,489	-	-	17,489	25,631

	Rent	5,100	-	-	5,100	5,100
	Sale of books	-	-	-	-	-
	Charitablegrant re Vital Sparks	-	-	-	-	-
	Funeral receipt	-	-	-	-	-
	Total	5,100	-	-	5,100	5,100

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	49	-	-	49	84
	Dividend income	3,415	-	-	3,415	4,421
	Rental and leasingincome		-	-	-	-
	Other	-	-	-	-	-
	Total	3,464	-	-	3,464	4,505

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Insurance claim	-	-	-	-	1,785
	Grant for audio trail of Gifford Place cemetry	-	-	-	-	3,002
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Board of Deputies subscriptions	-	-	-	-	-
	Total	-	-	-	-	4,787

		26,053	-	-	26,053	40,023

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		Not applicable

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		Not applicable

CC17a (Excel)

24/01/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
Plymouth City Council grant re audio trail of the Jewish cemetry at Gifford Place	-	3,002
	-	-
	-	-
	-	-
Total	-	3,002

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Not applicable

*Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	Gift Aid scheme

CC17a (Excel)

24/01/2022

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Not applicable
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	Not applicable

	Not applicable

CC17a (Excel)

24/01/2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities
Investment management costs:	-	-	-	-
Portfoliomanagement costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Salaries	5,400	-	-	5,400	4,680
Property costs	18,078	-	-	18,078	16,944
Administration costs	364	-	-	364	666
Kiddush and religious costs	234			234	1,333
Cemetery trail recording	450			450	-
	-			-	-
	-			-	-
	-			-	-
Depreciation	2,133			2,133	2,133
Legal, professional and accountancy	1,716			1,716	2,021
Funeral payment	-	-		-	540
Board of Deputies subscriptions	245	-	-	245	245
Total expenditure on charitable activities	28,620	-	-	28,620	28,562

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

24/01/2022

	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	-	-	-	-	-
URE
	28,620	-	-	28,620	28,562

Other

TOTAL EXPENDITURE

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Activity 1 Activity2	Religious services following the practices of Orthodox Jewry. Reception of adults and schools of all faiths or none to the Synagogue for the purposes of seeing the historic II* listed building and hearing about Jews and Judaism.		28620	28620	28562

Other
Total

Prior year expenditure on charitable activities can be analysed as follows: All prior year expenditure, as analysed above, relates to Activity 1 described above. Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) Not applicable

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
Not applicable	-	-

Not applicable	-	-
	-	-
Not applicable	-	-

Not applicable	-	-
s	-	-

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
Not applicable		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
Not applicable	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	840	864


	1009	1157

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	5,400	4,680
	-	-

	-	-
	5,400	4,680

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Not applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999



Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
	None

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	1	1
Governance	-	-
Other	-	-
Total	1	1

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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			-
			-

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Other land & buildings £ £ At the beginning of the year - - Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - - Basis* SL or RB SL or RB Rate At beginning of the year - - Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - - Net book value at the beginning of the year - - Net book value at the end of the year - - 14.4 Impairment 14.5 Revaluation 14.6 Other disclosures (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. 14.3 Net book value 14.2 Depreciation and impairments the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. the methods applied and significant assumptions Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, the effective date of the revaluation*	Freehold land & buildings £	Other land & buildings £	Scrolls £	Gates £	CCTV System £	Total £
	-	-	16,688	8,617	2,232	27,537
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	16,688	8,617	2,232	27,537
	d impairments
	SL or RB	SL or RB	SL	SL	SL	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
			15years	15years	5years
			8,868 3,541 446 12,855 - - 1,113 574 446 2,133 - - - - - - - - 9,981 4,115 892 14,988 7,820 5,076 1,786 14,682 6,707 4,502 1,340 12,549 *please provide:*
	-	-	8,868	3,541	446	12,855
	-	-	-			-
	-	-	1,113	574	446	2,133
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	9,981	4,115	892	14,988

	-	-	7,820	5,076	1,786	14,682
	-	-	6,707	4,502	1,340	12,549

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The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB =

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Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including:

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Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

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** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

The Congregation owns Heritage Assets - the freehold of the Synagogue, the Vestry Building, (i) Explain the nature and scale of and two cemeteries, one of which contains a two bedroomed lodge (which is let out at heritage assets held. present), and a Ohel. The Congregation also owns various silverware, miscellaneous scrolls and tapestries. Due to the nature of the assets, it is not practical to state their market value.

The Congregation acquires Heritage Assets only when these come up for sale and are of importance to the Congregation, and these are then purchased to preserve them if they can (ii) Explain the policy for the be afforded. The Congregation's policy is to preserve and manage the Heritage Assets for the acquisition, preservation, future - funds are expended on preservation when it is necessary to do so. Heritage Assets management and disposal of heritage are only disposed of when it is considered that the benefit to the long term financial future of assets. the Congregation outweighs the significance to, and use of, those Assets in the day to day operation of the Congregation.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance
					~~("RB")~~
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

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qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage Because, due to the nature of the Assets it is not practical to value them and assets have not been recognised on recognise them. the balance sheet.

(ii) Describe the significance and The Assets are of historical and religious importance. The Plymouth nature of heritage assets. Synagogue is a synagogue in the city of Plymouth, England. Built in 1762, it is a Listed Grade II building and the oldest extant synagogue built by Ashkenazi Jews in the English speaking world. The Heritage Assets consist of the freehold of the Synagogue, the Vestry Building, and two cemeteries, one of which contains a two bedroomed lodge, and a Ohel. Also, various silverware, miscellaneous scrolls and tapestries. (iii) Disclose information that is See (ii) above, and (iv) below. helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not Other than a bricks and mortar valuation for insurance purposes, it is not practicable to obtain a valuation of possible to obtain a true valuation of the Heritage Assets. Their value is so heritage assets.* much more than the simple bricks and mortar valuation to the Jewish Community which the assets serve, and to the wider Community as a whole.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	63,292	-	-	-	63,292
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	14,662	-	-	-	14,662
-	77,954	-	-	-	77,954

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	77,954	-
	-	-
	-	-
	-	-
	77,954	-
	77,954

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year	t year	t year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-





	*Description*	This year £	Last year £




*Total*

	*Description*	This year £	Last year £



*Total*

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Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

This year £	Last year £
-	-
1,120	668
2,562	7,554
3,682	8,222

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
1,735	1,867	-	-
-	-	-	-
1,470	1,110	-	-
3,205	2,977	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

a brief description of any obligations on the balance
sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	95,973	91,639
	-	-
	95,973	91,639

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Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

The Congregation manages its limited income very carefully to ensure that day to day operational costs can be covered and seeks to separately fund raise via grants and donations for specific projects, often relating to the presevation of Heritage Assets, when those projects need to be undertaken. The only debtors are prepayments and the Gift Aid tax claim payable by HM Revenue and Customs, all of which do not carry risk.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

Not applicable

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Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	UR		157,189	26,053	28,620	-	14,662	169,284
Chevra Kadisha and Bikur Cholim	R		11,455	-	-	-	-	11,455
Headstone Maintenance	R		6,214	-	-	-	-	6,214
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			174,858	26,053	28,620	-	14,662	186,953

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	UR		163,916	40,023	28,562	-	- 18,188	157,189
Chevra Kadisha and Bikur Cholim	R		11,455	-	-	-	-	11,455
HeadstoneMaintenance	R		6,214	-	-	-	-	6,214
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			181,585	40,023	28,562	-	- 18,188	174,858

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds	27.4 Designated funds	27.4 Designated funds
Planned use	Purpose of the designation	Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
This year				Last year
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

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In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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PLYMOUTH HEBREW CONGREGATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page 8

Independent Examiner's Report to the Trustees of Plymouth Hebrew Congregation

I report on the accounts of the Plymouth Hebrew Congregation for the year ended 31st March 2021, which are set out on pages 1 to 7.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently no opinion is given as to whether the accounts present "a true and fair" view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements:-
to keep accounting records in accordance with section 130 of of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act;

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Diana Heal CTA MAAT

Diana Heal & Co Ltd

The Old Farmhouse Longstock Road Goodworth Clatford Andover SP11 7RE Date 15th September 2021