##
##
||||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:|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||||
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|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|
##
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##
##
|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|
##
|10|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|