2021-12-31-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 to the	Consolidated		Financial Statements

KEY MANAGEMENT	PERSONNEL:	Trustees and Senior Management	Team
TRUSTEES:		Mr6 Bloom (LM) (Treasurer) (EM)
		Mr J SLeek (EM)
		Mr A Blumenthal
		Dr A CWhite
		Mrs LBushell
		Ms SBlumenthal
		Mr SNewman
		Mr J Lang
		Ms LMyers
		Mrs AGeorgevic
		Mr 8Shaffer
		MrJ Bushell
		Mr P Marks
		(LM) - Life member
		(EM) —Executive member
SENIOR MANAGEMENT	TEAM:	Rabbi YJacobs
		JWilkes
ADDRESS:		Singers Hill
		Ellis Street
		Birmingham
		811HL
REGISTERED CHARITY NUMBER:		222277
AUDITORS:		UHY Hacker Young (Birmingham)	LLP
		Registered Auditors
		9-11Vittoria Street
		Birmingham
		813RD
BANKERS:		Handelsbanken
		55 Calthorpe Road
		Edgbaston
		Birmingham
CUSTODIAN TRUSTEE:		Birmingham Hebrew Congregation	Properties	Limited
		Whose Directors are:
		Mr6 Bloom
		Mr J SLeek
		Mr W K Lessar
		Mr6 A Morris

						Unrestricted	Designated	Restdcted	Total	Total
					Notes	Fund	Funds	Funds	Funds	Funds
						9monthsto	smonthsto	9monthsto	9monthsto	Yearended
						31.12.21	31.12.21	31.12.21	31.12.21	31.3.21
							6	6	6
Incoming resources:
Incoming resources	from		generated	funds:-
Membership fees						82,208			82,208	108,942
Gift Aid tax receipts						18,847			18,847	18,623
Legacies										8,000
Government grants						9,652			9,652	33,780
Donations						22,284	2,652	600	25,536	13,782
Car Park Fees						39,530			39,530	51,127
Investment income						908			908	1,285
Rents received						52,800		7,155	59,955	74,980
Activities for generating		funds				19,969			19,969	3,463
incoming resources	from		charitable	activities:
Bereavement activities								136,636	136,636	154,945
Total incoming resources						246,198	2,652	144,391	393,241	468,927
Resources expended:
Cost ofgenerating	funds				4	34,474			34,474	12,568
Charitable activities					4	221,348	7,500	127,439	356,287	421,499
Governance costs					4	23,321		5,233	28,554	40,203
Total resources expended					4	279,143	7,500	132,672	419,315	474,270
Net incoming/(outgoing)			resources	before
transfers between	funds					(32,945)	(4,848)	11,719	(26,074)	(5,343)
Transfers between	funds					(7,500)	7,500
Net movements in	funds					(40,445)	2,652	11,719	(26,074)	(5,343)
Unrealised gain on	investments				10	1,720			1,720	6,169
Revaluation of investment			properties		11	95,000			95,000	904,253
Net movements in	funds		before tax			56,275	2,652	11,719	70,646	905,079
Taxation						(34)			(34)	(593)
Net movement in funds		after tax				56,241	2,652	11,719	70,612	904,486
Reconciliation offunds
Total funds brought	forward					1,042,038	371,436	586,120	1,999,594	1,095,108
Total funds carried	forward				16	1,098,279	374,088	597,839	2,070,206	1,999,594

			GROUP	GROUP
			31.12.21	S1.3.21
		Notes		f
FIXEDASSETS
Tangible assets		9	712,259	629,284
Investments		10	73,831	72,111
Investment property		11	1,340,000	1,245,000
			2,126,090	1946395
CURRENT ASSETS
Debtors		12	67,253	50,475
Cash at bank			120,304	211,534
			187,557	262,009
CREDITOIIS
Amounts falling due within one year		13	(166,963)	(122,338)
NET CURRENT ASSETS			20,594	139,671
			2,146,684	2,086,066
CREDITORS
Amounts falling due after more than one year		14	(76,478)	(86,472)
			2,070,206	1,999,594
RESERVES
General funds (including	fair value reserve off999,253)		1,098,279	1,042,038
Designated funds			374,088	371,436
Restricted funds			597,839	586,120
		16	2,070,206	1,999,594

Charity Balance Sheet	as at31December 2021
			CHARITY
			31.12.21	31.3.21
			6	E
		Notes
FIXEDASSETS
Tangible assets		9	383,395	372,325
Investments		10	73,832	72,112
Investment property		11	1,010,000	925,000
			1,467,227	1,369,437
CURRENT ASSETS
Debtors		12	65,753	41,194
Cash at bank			116,113	207,469
			181,866	248,663
CREDITORS
Amounts falling due within one year		13	(144,693)	(94,360)
NETCURRENTASSETS			37,173	154,303
			1,504,400	1,523,740
DEBTORS
Amounts falling due after	more than one year	12	460,433	382,605
CREDITORS
Amounts falling due after	more than one year	14	(4,222)	(6,593)
NET ASSETS			1,960,611	1,899,752
RESERVES
General funds (including	fair value reserve of6893,813)		988,684	942,196
Designated funds			374,088	371,436
Restricted funds			597,839	586,120
		16	1,960,611	1,899,752

INCOMING RESOURCES	INCOMING RESOURCES		Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			9months	9months	9months to	Year ended
			to 31.12.21	to31.12.21	31.12.21	31.3.21
Activities for	generating	funds
Functions and	activities	income	6,668		6,668	1,072
School visits			5,393		5.393	168
Otherincome			7,908		7,908	2,223
			19,969		19,969
BEREAVEMENT ACTIVITIES					9months to 31.12.21	Year ended 31.3.21
Bereavement	charges (16funerals - March 2021:19funerals)				119,205	147,200
Additional charges					2,575	2,566
Stone setting	charges				12,156	4,879
Reservations	fees				2,700	300
					136,636	154,945

No	tes to the Consolidat	ed Financial S	tatements f	orthe perio	d ended 3	1December	2021
4	RESOURCES EXPENDED
			Unrestricted	Designated	Restricted	Total	Total
			Funds	Funds	Funds	Funds	Funds
			9months to	9months	9months	9months to	Year ended
			31.12.21	to 31.12.21	to31.12.21	31.12.21	31.3.21
			E	E	E	F.	f
	Costs ofgenerating funds
	Promotion and hospitality		10,307			10,307	2,965
	Functions costs (inc Chai	club &Torah Tots)	9,520			9,520	1,506
	Car Park Maintenance		489			489	445
	Visiting officials for services		9,796			9,796	4,125
	Moseley —Costs ofServices		4,362			4,362	3,527
	(inc caretaker fees f1,984, March 2021 -f504)
						34,474	12,568
	Charitable activities
	Staff costs		101,244		42,826	144,070	173,583
	Pensions						1,000
	Funeral costs				19,750	19,750	24,348
	Cemetery management	fees			41,265	41,265	55,020
	Motor and travelling expenses		7,888		194	8,082	6,181
	Telephone		3,301		647	3,948	5,412
	Postage		1,222			1,222	1,638
	Printing and stationery		4,851			4,851	3,756
	Computer running expenses		6,489			6,489	8,307
	Sundry expenses		12,587			12,587	9,563
	Light, heat and water		11,358		2,024	13,382	17,514
	Cleaning, caretaking and	security	8,455		264	8,719	6,920
	Expenses of residences		33,805		14,317	48,122	61,601
	Repairs and maintenance
	Synagogue buildings		18,515		3,730	22,245	26,402
	BJEB/KDRES			7,500		7,500	3,000
	Grants and donations paid		2,130			2,130	3,000
	Bank charges		1,130		46	1,176	1,084
	Bank loan interest		1,889			1,889	3,196
	Hire purchase interest		427			427	345
	Depreciation		5,577		2,376	7,953	9,851
	Loss/(profit) on disposal	ofassets	480			480	(222)
			221,348	7,500	127,439	356,287	421,499
	Governance costs
	Auditors remuneration		3,000		600	3,600	3,600
	Accountancy		4,810		600	5,410	7,640
	Professionalfees		1,768			1,768	4,863
	Insurance		13,743		4,033	17,776	24,100
			23 321		5,233	28,554	40,203
	TOTAL RESOURCES EXPENDED		279,143	7,500	132,672	419,315	474,270

STAFF COSTS
				9months to	Year ended
a Staff Costs				31.12.21	31.3.21
				6	6
Wages and sala dies				133,965	163,280
Social security costs				7,808	7,400
Pension contributions				2,297	2,903
Pensions paid					1,000
				144,070	174333
b Staff Numbers
The average monthly	number ofemployees	during the period/year	was as follows:	9months to 31.12.21	Year ended 31.3.21

The operating	surplus/(deficit)	is stated after charging:	9months to 31.12.21	Year ended 31.3.21
			E	6
Depreciation	—owned assets		5,763	8,183
Depreciation	-assets on hire	purchase	2,190	1,669
Operating lease renta Is			284	284
Auditors' remuneration			3,300	3,3011

			Unrestricted	Designated	Restricted	Total
			Funds	Funds	Funds	Funds
			Yearto	Yearto	Yearto	Yearto
			31.3.21	31.3.21	31.3.21	31.3.21
			E	E	E	E
Incoming resources:
Incoming resources	from	generated funds:—
Membership fees			108,942			108,942
Gift Aid tax receipts			18,623			18,623
Legacies			8,000			8,000
Government grants			33,780			33,780
Donations			11,071	2,711		13,782
Car Park Fees			51,127			51,127
Investment income			1,285			1,285
Rents received			65,440		9,540	74,980
Activities for generating		funds	3,463			3,463
incoming resources	from	choritabie activities:
Bereavement activities					154,945	154,945
Totalincoming resources			301,731	2,711	164,485	468,927
Resources expended:
Cost ofgenerating	funds		11,364		1,204	12,568
Charitable activities			259,543	3,000	158,956	421,499
Governance costs			30,468		9,735	40,203
Total resources expended			301,375	3,000	169,895	474,270
Net incoming/(outgoing)		resources before
transfers between	funds		356	(289)	(5,410)	(5,343)
Transfers between	funds		(3,000)	3,000
Net movements in	funds		(2,644)	2,711	(5,410)	(5,343)
Net gains on investments			910,422			910,422
Net movements in	funds	before tax	907,778	2,711	(5,410)	905,079
Taxation			(593)			(593)
Net movement in funds		after tax	907,185	2,711	(5,410)	904,486
Reconciliation offunds
Total funds brought	forward		134,853	368,725	591,530	1,095,108
Total funds carried	forward		1,042,038	371,436	586,120	1,999,594

es tothe Consolidated Financial Statem	ents forthe period	ended 3	1December	2021
TANGIBLE FIXEDASSETS
	Freehold	Motor	Fixture
	Land a	Vehicles	a Fittings
	Buildings			Total
	E		E	E
GROUP
Cost
Balance at 1Apdl 2021	614,321	13,350	50,914	678,585
Additions	72,300		20,547	92,847
Disposals			(3,587)	(3,587)
Balance at 31December 2021	686,621	13,350	67,874	767,845
Depreciation
Balance at 1April 2021	2,291	1,669	45,341	49,301
Charge for the year	72	2,190	5,691	7,953
Eliminated on disposals			(1,668)	(1,668)
Balance at 31December 2021	2,363	3,859	49,364	55,586
Net BookValue at 31December 2021	684,258	9,491	18,510	712,259
Net BookValue at 31March 2021	612,030	11,681	5,573	629,284
CHARITY
Cost
Balance at 1April 2021	355,935	13,350	46,612	415,897
Additions			20,547	20,547
Disposals			(3,587)	(3,587)
Balance at 31December 2021	355,935	13,350	63,572	432,857
Depreciation
Balance at 1April 2021		1,669	41,903	43,572
Charge for the year		2,190	5,368	7,558
Eliminated on disposa ls			(1,668)	(1,668)
Balance at 31December 2021		3,859	45,603	49,462
Net BookValue at 31December 2021	355,935	9,491	17,969	383,395
Net BookValue at 31March 2021	3 5,935»,3		339	3 2,32

No	tes tothe Consolidated Financial State	ments forthe period	ended B1	December 20	21
10	FIXEDASSET INVESTMENTS	GROUP		CHARITY
		31.12.21	31.3.21	31.12.21	31.3.21
		E	E	E	E
	Market value as at 1April 2021	72,111	65,942	72,112	65,943
	Net gain on revaluation	1,720	6,169	1,720	6,169
	Market Value 31December 2021	73,831	72,111	73,832	72,112

Subsidiary U	ndertakings
						Type		Proportion	Nature of
								held	business
BHC Car Parks Limited						E1Ordinary		100%	Rental
Birmingham	Hebrew Congregation					Limited	by	100N
Properties Limited						guarantee		Control	Investment
The aggregate of the share capital		and reserves		as at 31	December 2021	and ofthe	profit and loss account for the
year ending	on that date for the subsidiary		undertakings		were as follows;
						Aggregate ofshare			Profit
						capital and reserves
								E	E
BHC Car Parks Limited								109,592	19,253
Birmingham	Hebrew Congregation	Properties		Limited
INVESTMENT PROPERTY
								GROUP	CHARITY
								E	E
Fair Value
Net book value before revaluations								340,747	116,187
Revaluations								999,253	893,813
At 31December 2021								1,340,000	1,010,000
Net BookValue at 31December 2021								1,340,000	1,010,000
Fair value at	31December 2021 is	analysed	by:
								E	E
Net book value before revaluations								340,747	116,187
Valuation at	March 2021							904,253	808,813
Valuation at	December 2021							95,000	85,000
								1340000	1010000

				GROUP		CHARITY
				31.12.21	31.3.21	31.12.21	31.3.21
				f	f	f	f
Amounts	falling due	within one year:
Membership dues				33,449	12,252	33,449	12,252
Sundry debtors and		prepayments		14,841	36,686	13,341	27,405
Income tax re gift aid				613	937	613	937
Cemetery	debtors			18,350	600	18,350	600
				67,253	50,475	65,753	41,194
Amounts	falling due	after more than one year:
Amounts	due from group companies					460,433	382,605
				253	5	26 56	23.299
CREDITORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
				GROUP		CHARITY
				31.12.21	31.3.21	31.12.21	31.3.21
				E		f	f
Bankloan				10,838	10,770
Hire purchase creditor				3,136	2,984	3,136	2,984
Trade creditors				15,880	27,210	9,925	22,181
Other taxation and social security				3,925	7,709	3,496	3,475
Other creditors and		accruals		48,004	17,730	42,956	9,785
Cemetery	creditors and		accruals	85,180	55,935	85,180	55,935
				166,963	122,338	144,693	94,360
Deferred	Income					31.12.21	31.3.21
						f	E
Deferred	income at	1April 2021				55,785	54,557
Resources	deferred	in the year				24,500	17,295
Amounts	released from		previous years			(3,809)	(16,067)
Deferred	income at	31	December 2021			76,476	55,785
At the balance sheet date the group was holding funds received				in advance for funerals		f74,500 (March 2021:
f50,000)	and car park fees f1,976(March 2021:f5,785).
CREDITORS: AMOUNTS			FALLING DUE AFTER ONE YEAR
				GROUP		CHARITY
				31.12.21	31.3.21	31.12.21	31.3.21
				f	f	f	E
Bankloan				72,256	79,879
Hire purchase creditor				4,222	6,593	4,222	6,593
				76,478	86,472	4,222	6,593

No	tes to the Con	solidated Financial Sta	solidated Financial Sta	solidated Financial Sta	tements for	the period e	nde	d	31Decembe	r 2021
15	COMMITMENTS	UNDER OPERATING LEASES
	At 31December 2021the total			ofthe Charity's	future minimum	lease payments	under		non-cancellable	operating
	leases was:
									31.12.21	31.3.21
									6	6
	-Within one year								562	562
	—Within two to 5 years									562
									562	1,124
16	FUNDS			At						At
	GROUP			1April	Incoming	Outgoing	Gains			31December
				2021	Resources	Resources			Transfers	2021
				6	6	E		E	E	E
	General Fund			1,042,038	246,198	(279,177)	96,720		(7,500)	1,098,279
	Designated Funds			371,436	2,652	(7,500)			7,500	374,088
	Restricted Funds			586,120	144,391	(132,672)				597,839
	Total Funds			1,999,594	393,241	(419,349)	96,720			2,070,206
	CHARITY			At						At
				1April	Incoming	Outgoing	Gains			31December
				2021	Resources	Resources			Transfers	2021
				6	6	6		E	6	E
	General Fund			942,196	216,168	(248,900)	86,720		(7,500)	988,684
	Designated Funds
	Restoration Fund			7,593						7,593
	Buildings Reserve			158,129						158,129
	Singers Hill Charity		Box	7,598	2,652					10,250
	New Building			187,270						187,270
	Jewish Youth institute			10,846						10,846
	Birmingham Jewish		Education
	Fund					(7,500)			7,500
									7500	374088
	Restricted Funds
	Specific donations ~Cd
	Family Trust			32,028						32,028
	Cemetery General			364,426	144,391	(132,672)				376,145
	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
				586,120	144,391	(132,672)				597,839
	Total Funds			1,899,752	363,211	(389,072)	86,720			1,960,611

ANALYSIS O	F GROUP NET ASSETS BETWEEN FU	NDS
		Unrestffcted	Designated	Restricted	Total
		Funds	Funds	Funds	Funds
		E	E	E	E
Fixed Assets		1,903,435	183,778	38,877	2,126,090
Net Current	Assets	(728,678)	190,310	558,962	20,594
Long Term Liabilities		(76,478)			(76,478)
Net Assets	as at 31December 2021	1,098,279	374,0S8	597,839	2,070,206