2021-03-31-accounts - Birmingham Hebrew Congregation And Charitable Institutions

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			Page
Charity information
Report ofthe	Trustees
Report ofthe	Independent	Auditors
Consolidated	Statement of	Financial Activities
Consolidated	Balance Sheet
Charity Balance Sheet			10
Notes tothe	Consolidated	Financial Statements

KEY MANAGEMENT	PERSONNEL:	Trustees and Senior Management	Trustees and Senior Management	Team
TRUSTEES:		Mr G Bloom (LM}(Treasurer)	(EM)
		Mr J 5 Leek (EM)
		Mr A Blumenthal
		Dr A CWhite
		Mrs LBushell
		Ms 5 Blumenthal
		Mr 5 Newman
		Mr J Lang
		Ms L Myers
		Mrs A Georgevic
		Mr BShaffer
		Mr J Bushell
		Mr P Marks
		(LM) - Life member
		(EM) —Executive member
SENIOR MANAGEMENT	TEAM:	Rabbi YJacobs
		J Wilkes
ADDRESS:		Singers Hill
		Ellis Street
		Birmingham
		B11HL
REGISTERED CHARITY NUMBER:		222277
AUDITORS:		UHY Hacker Young (Birmingham)		LLP
		Registered Auditors
		9-11Vittoria Street
		Birmingham
		B13ND
BANKERS:		Handelsbanken
		55 Calthorpe Road
		Edgbaston
		Birmingham
CUSTODIAN TRUSTEE:		Birmingham Hebrew Congregation		Properties	Limited
		Whose Directors are:
		Mr G Bloom
		Mr J5 Leek
		Mr W K Lessar
		Mr G A Morris

Consolidated S	tate	ment of	Financial	Activitie	s for the y	ear ended	31March	2021
					Unrestdcted	Designated	Restricted	Total	Total
				Notes	Fund	Funds	Funds	Funds	Funds
					2021	2021	2021	2021	2020
					6	f	6	6	f
Incoming resources:
Incoming resources	from	generated	funds:-
Membership fees					108,942			108,942	110,235
Gift Aid tax receipts					18,623			18,623	19,414
Legacies					8,000			8,000	66,235
Government grants					33,780			33,780
Donations					11,071	2,711		13,782	22,887
Car Park Fees					51,127			51,127	102,399
Investment income					1,285			1,285	2,526
Rents received					65,440		9,540	74,980	73,038
Activities for generating		funds			3,463			3,463	67,128
Incoming resources	from	charitable	activities:
Bereavement activities							154,945	154,945	196,327
Total incoming resources					301,731	2,711	164,485	468,927	660,189
Resources expended:
Cost ofgenerating	funds			4	11,364	-	1,204	12,568	102,813
Charitable activities				4	259,543	3,000	158,956	421,499	441,205
Governance costs				4	30,468	-	9,735	40,203	40,226
Total resources expended				4	301,375	3,000	169,895	474,270	584,244
Net incoming/(outgoing)		resources	before
transfers between	funds				356	(289)	(5,410)	(5,343)	75,945
Transfers between	funds				(3,000)	3,000
Net movements in	funds				(2,644)	2,711	(5,410)	(5,343)	75,945
Revaluation of investments					910,422			910,422	(12,208)
Net movements in	funds	before tax			907,778	2,711	(5,410)	905,079	63,737
Taxation				7	(593)			(593)	(525)
Net movement in funds		after tax			907,185	2,711	(5,410)	904,486	63,212
Reconciliation offunds
Total funds brought	forward				134,853	368,725	591,530	1,095,108	1,031,896
Total funds carried	forward			16	1,042,038	371,436	586,120	1,999,594	1,095,108

		GROUP	GROUP
		2021	2020
	Notes	E	E
FIXEDASSETS
Tangible assets	9	629,284	969,310
Investments	10	72,111	65,942
Investment property	11	1,245,000
		1,946,395	1,035,252
CURRENT ASSETS
Debtors	12	50,475	82,765
Cash at bank		211,534	217,628
		262,009	300,393
CREDITORS
Amounts falling due within one year	13	(122,338)	(150,796)
NET CURRENT ASSETS		139,671	149,597
		2,086,066	1,184,849
CREDITORS
Amounts falling due after more than one year	14	(86,472)	(89,741)
NET ASSETS		1,999,594	1,095,108
RESERVES
General funds (including fair value reserve of6910,422)		1,042,038	134,853
Designated funds		371,436	368,725
Restricted funds		586,120	591,530
	16	1,999,594	1,095,108

			CHARITY	CHARITY
			2021	2020
			E
		Notes
FIXEDASSETS
Tangible assets		9	372,325	485,283
Investments		10	72,112	65,943
Investment property		11	925,000
			1,369,437	551,226
CURRENT ASSETS
Debtors		12	41,194	70,669
Cash at bank			207,469	201,810
			248,663	272,479
CREDITORS
Amounts falling due within one year		13	(94,360)	(100,046)
NET CURRENT ASSETS			154,303	172,433
			1,523,740	723,659
DEBTORS
Amounts falling due after more than one year		12	382,605	367,066
CREDITORS
Amounts falling due after more than one year		14	(6,593)
NET ASSETS			1,899,752	1,090,725
RESERVES
General funds (including	fair value reserve of6814,982)		942,196	130,470
Designated funds			371,436	368,725
Restricted funds			586,120	591,530
		16	1,899,752	1,090,725

2	INCOMING RESOURCES	INCOMING RESOURCES		Unrestricted	Restricted	Total	Total
				Funds	Funds	Funds	Funds
				2021	2021	2021	2020
	Activities for	generating	funds
	Functions and	activities	income	1,072		1,072	37,963
	School visits			168		168	18,827
	Other income			2,223		2,223	10,338
				3,463		3,463	67,128
3	BEREAVEMENT ACTIVITIES					2021	2020
	Bereavement	charges (19funerals - 2020 24funerals)				147,200	183,280
	Additional charges					2,566	1,046
	Stone setting	charges				4,879	9,901
	Reservations	fees				300	2,100
						154,945	196,327

			Unrestricted	Designated	Restricted	Total	Total
			Funds	Funds	Funds	Funds	Funds
			2021	2021	2021	2021	2020
			f	f		f	f
Costs ofgenerating	funds
Promotion and hospitality			1,761		1,204	2,965	22,317
Functions costs (inc Chai		club &Torah Tots)	1,506			1,506	49,060
Car Park Maintenance			445			445	4,092
Visiting officials for services			4,125			4,125	17,851
Moseley —Costs ofServices			3,527			3,527	9,493
(inc caretaker fees f504		2020-f6 054)
			11364		1204	12388	102 813
Charitable activities
Staffcosts			120,808		52,775	173,583	176,451
Pensions			1,000			1,000	1,000
Funeral costs					24,348	24,348	31,868
Cemetery management		fees			55,020	55,020	58,020
Motor and travelling	expenses		5,591		590	6,181	8,609
Telephone			4,439		973	5,412	6,755
Postage			1,638			1,638	2,201
Printing and stationery			3,756			3,756	4,309
Computer running expenses			8,307			8,307	8,006
Sundry expenses			9,463		100	9,563	9,153
Light, heat and water			15,420		2,094	17,514	25,563
Cleaning, caretaking	and	security	6,766		154	6,920	15,449
Expenses of residences			44,555		17,046	61,601	50,590
Repairs and maintenance
Synagogue buildings			23,755		2,647	26,402	14,518
BIEB/KDRES				3,000		3,000	12,000
Grants and donations	paid		3,000			3,000	670
Bank charges			1,043		41	1,084	1,950
Bank loan interest			3,196			3,196	4,863
Hire purchase interest			345			345	345
Bad debts
Depreciation			6,683		3,168	9,851	8,885
Profit on disposal ofassets			(222)			(222)
			259,543	3,000	158,956	421,499	441,205
Governance costs
Auditors remuneration			3,000		600	3,600	3,600
Accountancy			6,890		750	7,640	7,210
Professional fees			1,929		2,934	4,863	8,556
Insurance			18,649		5,451	24,100	20,860
			30,468		9,735	40,203	40,226
TOTAL RESOURCES EXPENDED			301,375	3,000	169,895	474,270	584,244

STAFF COSTS
a Staff Costs			2021	2020
			E	f
Wages and salaries			164,280	168,408
Socialsecurity costs			7,400	5,021
Pension contributions			2,903	3,023
Pensions paid			1,000	1,000
			175,583	177,452
b Staff Numbers
The average monthly	number ofemployees	during the year was as follows:	2021	2020
Employees			8	8

OPERATING SURPLUS
The operating surplus/(deficit)	is stated after charging:	2021 f.	2020 f
Depreciation —owned assets		8,183	8,885
Depreciation —assets on hire	purchase	1,669
Operating lease rentals		284	284
Auditors' remuneration		3,600	3,600

				Unrestricted	Designated	Restricted	Total
				Funds	Funds	Funds	Funds
				2020	2020	2020	2020
				E	E		E
Incoming resources:
incoming resources	from	generated	funds:-
Membership fees				110,235			110,235
Gift Aid tax receipts				19,414			19,414
Legacies				66,235			66,235
Donations				15,208	4,159	3,520	22,887
Car Park Fees				102,399			102,399
Investment income				2,526			2,526
Rents received				63,498		9,540	73,038
Activities for generating		funds		67,128			67,128
incoming resources	from	charitable	activities:
Bereavement activities						196,327	196,327
Total incoming resources				446,643	4,159	209,387	660,189
Resources expended:
Cost ofgenerating	funds			101,163		1,650	102,813
Charitable activities				254,070	12,670	174,465	441,205
Governance costs				31,898		8,328	40,226
Total resources expended				387,131	12,670	184,443	584,244
Net incoming/(outgoing)		resources	before
transfers between	funds			59,512	(8,511)	24,944	75,945
Transfers between	funds			(42,000)	42,000
Net movements in	funds			17,512	33,489	24,944	75,945
Net losses on investments				(12,208)			(12,208)
Net movements in	funds	before tax		5,304	33,489	24,944	63,737
Taxation				(525)			(525)
Net movement in funds		after tax		4,779	33,489	24,944	63,212
Reconciliation offunds
Total funds brought	forward			130,074	335,236	566,586	1,031,896
Total funds carried	forward			134,853	368,725	591,530	1,095,108

es tothe Consolidated Financial	Statements f	or the year	ended 31	March 202	1
TANGIBLE FIXEDASSETS
	Freehold	Leasehold	Motor	Fixture
	Land &	Land &	Vehicles	&Fittings
	Buildings	Buildings			Total
	E	E			E
GROUP
Cost
Balance at 1April 2020	700,032	278,880	16,860	50,914	1,046,686
Additions			13,350		13,350
Disposals			(16,860)		(16,860)
Reclassification	(85,711)	(278,880)			(364,591)
Balance at 31March 2021	614,321		13,350	50,914	678,585
Depreciation
Balance at 1April 2020	2,199	21,858	13,526	39,793	77,376
Charge forthe year	92	1,986	2,225	5,548	9,851
Eliminated on disposals			(14,082)		(14,082)
Reclassification		(23,844)			(23,844)
Balance at 31March 2021	2,291		1,669	45,341	49,301
Net BookValue at 31March 2021	612,030		11,681	5,573	629,284
Net BookValue at 31March 2020	697,833	257,022	3,334	11,121	969,310
CHARITy
Cost
Balance at 1April 2020	441,646	30,476	16,860	46,612	535,594
Additions			13,350		13,350
Disposals			(16,860)		(16,860)
Reclassification	(85,711)	(30,476)			(116,187)
Balance at 31March 2021	355,935		13,350	46,612	415,897
Depreciation
Balance at 1April 2020			13,526	36,785	50,311
Charge for the year			2,225	5,118	7,343
Eliminated on disposals			(14,082)		(14,082)
Reclassification
Balance at 31March 2021			1,669	41,903	43,572
Net BookValue at 31March 2021	355,935		11,681	4,709	372,325
Net BookValue at 31March 2020	441,646	30,476	3,334	9,827	485,283

FIXEDASSET	INVESTMENTS	GROUP		CHARITY	CHARITY
		2021	2020	2021	2020
		E		f	E
Market value	as at 1April 2020	65,942	78,150	65,943	78,151
Additions at cost
Disposals
Net gain/(loss)	on revaluation	6,169	(12,208)	6,169	(12,208)
Market Value	31March 2021	72,111	65,942	72,112	65,943

Subsidiary	Undertakings
		Type	Proportion	Nature of
			held	business
BHC Car Parks Limited		61Ordinary	100%	Rental
Birmingham	Hebrew Congregation	Limited by	100%
Properties	Limited	guarantee	Control	Investment

						Aggregate ofshare	Profit/(Loss)
						capital and reserves
						E	E
BHC Car Parks Limited						81,705	95,323
Birmingham		Hebrew Congregation	Properties		Limited
INVESTMENT PROPERTY
						GROUP	CHARITY
						E	E
Fair Value
Revaluations						904,253	808,813
Reclassification						340,747	116,187
At31March		2021				1,245,000	925,000
Net Book	Value at 31March 2021					1,245,000	925,000
Fair value	at	31March 2021 is represented		by:
						E	E
Valuation	in	2021				904,253	808,813
Cost						340,747	116,187
						1,245,000	925,000

12	DEBTORS:AMOUNTS	DEBTORS:AMOUNTS	FALUNG DUE WITHIN ONE YEAR	FALUNG DUE WITHIN ONE YEAR
					GROUP		CHARITY
					2021	2020	2021	2020
						E	E	E
	Amounts	falling due within one year:
	Membership dues				12,252	12,447	12,252	12,447
	Sundry debtors and prepayments				36,686	46,933	27,405	34,837
	Income tax re gift aid				937	4,060	937	4,060
	Cemetery	debtors			600	19,325	600	19,325
					50,475	82,765	41,194	70,669
	Amounts	falling due after more than one year:
	Amounts	due from group companies					382,605	367,066
					50,475	82,765	423799	437,735
13	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
					GROUP		CHARITY
					2021	2020	2021	2020
					E	E	E	E
	Bank loans				10,770	31,182
	Hire purchase creditor				2,984		2,984
	Trade creditors				27,210	29,226	22,181	24,515
	Other taxation and social security				7,709	7,447	3,475	3,239
	Other creditors and accruals				17,730	40,531	9,785	29,882
	Cemetery	creditors and		accruals	55,935	42,410	55,935	42,410
					122,338	150,796	94,360	100,046
	Deferred	Income					2021	2020
							E
	Deferred	income at 1	April 2020				54,557	27,000
	Resources	deferred in	the year				17,295	37,557
	Amounts	released from		previous years			(16,067)	(10,000)
	Deferred	income at 31		March 2021			55,785	54,557

	E33,500),car park fees	E5,785 (2020:E4,990)and membershi	ps fnil (2020:E	16,067).
14	CREDITORS: AMOUNTS	FALLING DUE AFTER ONE YEAR
			GROUP		CHARITY
			2021	2020	2021	2020
			E	E	E	E
	Bankloans		79,879	89,741
	Hire purchase creditor		6,593		6,593
			86,472	89,741	6,593

	At 31March	2021the total of	2021the total of	the Charity's	future	minimum	lease payments	under non-cancellable	under non-cancellable	operating
	leases was:
									2021	2020
									f	f
	-Within one	year							562	562
	-Within two	to 5years							562	983
									1,124	1,545
16	FUNDS			At						At
	GROUP			1April	Incoming		Outgoing	Gains/		31March
				2020	Resources		Resources	(Losses)	Transfers	2021
				f		f.	f	f	f
	General Fund			134,853		301,731	(301,968)	910,422	(3,000)	1,042,038
	Designated Funds			368,725		2.711	(3,000)		3,000	371,436
	Restricted Funds			591,530		164,485	(169,895)			586,120
	Total Funds			1,095,108		468,927	(474,863)	910,422		1,999,594
	CHARITY			At						At
				1April	Incoming		Outgoing	Gains/		31March
				2020 f	Resources f		Resources f	(Losses) f	Transfers f	2021 f
	General Fund			130,470		268,604	(268,860)	814,982	(3,000)	942,196
	Designated Funds
	Restoration	Fund		7,593						7,593
	Buildings Reserve			158,129						158,129
	Singers Hill Charity		Box	4,887		2,711				7,598
	New Building			187,270						187,270
	Jewish Youth	Institute		10,846						10,846
	Birmingham	Jewish	Education
	Fund						(3,000)		3,000
				368,725		2,711	(3,000)		3,000	371,436
	Restricted Funds
	Specific donations ~Ct F L
	Family Trust			32,028						32,028
	Cemetery General			369,836		164,485	(169,895)			364,426
	Mikveh Fund			100,000						100,000
	Future Developments			26,938						26,938
	Repairs Reserve			50,283						50,283
	Tahara and Chevra		Kadisha	12,445						12,445
				591,530		164,485	(169,895)			586,120
	Total Funds			1,090,725	435,800		(441,755)	814,982	-	1,899,752

es tothe Consolidated Financial Statement	s forthe year	ended 31	March 20	21
ANALYSIS OF GROUP NET ASSETSBETWEEN FUNDS
	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds	Funds
	E	E	E	E
Fixed Assets	1,721,364	183,778	41,253	1,946,395
Net Current Assets	(592,854)	187,658	544,867	139,671
Long Term Liabilities	(86,472)			(86,472)
Net Assets as at 31March 2021	1,042,038	371,436	586,120	1,999,594