2022-12-31-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

KEYMANAGEMENT	PERSONNEL:	Trustees and	Senior Management	Senior Management	Team
TRUSTEES:		Mr G Bloom	(LM) (Treasurer)	(EM)
		Mr J SLeek (EM)
		Dr A CWhite
		Mrs L Bushell
		Ms 5 Blumenthal
		Mrs Newman
		Mr J Lang
		Ms L Myers
		Mr BShaffer
		Mr J Bushell
		Mr P Marks
		Mr BJohnson
		Mr 5 Bushell
		(LM) - Life member
		(EM) —Executive member
SENIOR MANAGEMENT	TEAM:	Rabbi YJacobs
		J Wilkes
ADDRESS:		Singers Hill
		Ellis Street
		Birmingham
		811HL
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
		Mr6 A Morris

Consolidated State		ent of	Financial	Acti	vities forth	e year end	ed 31Dece	mber 2022
					Unrestricted	Designated	Restricted	Total	Total
				Notes	Funds	Funds	Funds	Funds	Funds
					12Months	12Months	12Months	12Months	9Months
					to31.12.22	to31.12.22	to31.12.22	to31.12.22	to31.12.21
						6	6	6	6
Incoming resources:
Incoming resources from	generated		funds:-
Membership fees					110,255			110,255	82,208
Gift Aid tax receipts					18,237			18,237	18,847
Legacies					78,561			78,561
Government grants									9,652
Donations					12,991	3,123		16,114	25,536
Car Park Fees					96,371			96,371	39,530
Investment income					1,506			1,506	908
Rents received					72,565		9,540	82,105	59,955
Activities for generating	funds				97,706			97,706	19,969
Incoming resources from	charitable		activities:
Bereavement activities							221,322	221,322	136,636
Total incoming resources					488,192	3,123	230,862	722,177	393,241
Resources expended:
Cost ofgenerating funds				4	107,957		827	108,784	34,474
Charitable activities				4	289,806	12,000	179,508	481,314	356,287
Governance costs				4	33,759		28,162	61,921	28,554
Total resources expended				4	431,522	12,000	208,497	652,019	419,315
Net incoming/(outgoing)		resources	before
transfers between funds					56,670	(8,877)	22,365	70,158	(26,074)
Transfers between funds					(11,740)	11,740
Net movements in funds					44,930	2,863	22,365	70,158	(26,074)
Unrealised (loss)/gain on		investments		10	(16,171)			(16,171)	1,720
Revaluation of investment		properties		11	20,000			20,000	95,000
Net movements in funds		before tax			48,759	2,863	22,365	73,987	70,646
Taxation					(230)			(230)	(34)
Net movement in funds		after tax			48,529	2,863	22,365	73,757	70,612
Reconciliation offunds
Total funds brought forward					1,098,279	374,088	597,839	2,070,206	1,999,594
Total funds carried forward				16	1,146,808	376,951	620,204	2,143,963	2,070,206

			GROUP	GROUP
			2022	2021
		Notes	E	E
FIXEDASSETS
Tangible assets		9	704,914	712,259
Investments		10	57,660	73,831
Investment propertY		11	1,360,000	1,340,000
			2,122,574	2,126,090
CURRENT ASSETS
Debtors		12	99,221	67,253
Cash at bank			150,759	120,304
			249,980	187,557
CREDiTORS
Amounts falling due within one year		13	(164,975)	(166,963)
NET CURRENT ASSETS			85,005	20,594
			2,207,579	2,146,684
CREDITORS
Amounts falling due after	more than one year	14	(63,616)	(76,478)
NET ASSETS			2,143,963	2,070,206
RESERVES
General funds (including	fair value reserve of61,019,253)		1,146,808	1,098,279
Designated funds			376,951	374,088
Restricted funds			620,204	597,839
		16	2,143,963	2,070,206

				CHARITY	CHARITY
				2022	2021
				f	E
			Notes
FIXED ASSETS
Tangible assets			9	376,504	383,395
!nvestments			10	57,661	73,832
investment property			11	1,030,000	1,010,000
				1,464,165	1,467,227
CURRENT ASSETS
Debtors			12	79,878	65,753
Cash at bank				140,510	116,113
				220,388	181,866
CREDITORS
Amounts falling due within one year			13	(121,244)	(144,693)
NET CURRENT	ASSETS			99,144	37,173
				1,563,309	1,504,400
DEBTORS
Amounts falling due after more than one year			12	471,408	460,433
CREDITORS
Amounts falling due after more than one year			14	(873)	(4,222)
NET ASSETS				2,033,844	1,960,611
RESERVES
General funds	(including	fair value reserve of6913,813)		1,036,689	988,684
Designated funds				376,951	374,088
Restricted funds				620,204	597,839
			16	2,033,844	1,960,611

INCOMING RESOURCES	INCOMING RESOURCES		Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
			12months	12months	12months	9months
			to31.12.22	to31.12.22	to31.12.22	to31.12.21
Activities for	generating	funds
Functions and	activities	income	65,289		65,289	6,668
School visits			15,874		15,874	5,393
Other income			16,543		16,543	7,908
			97,706		97,706	19,969
					12months	9months
BEREAVEMENT ACTIVITIES					to31.12.22	to31.12.21
Bereavement	charges (24funerals - December 2021:16funera Is)				200,070	119,205
Additional charges					2,553	2,575
Stone setting	charges				15,999	12,156
Reservations	fees				2,700	2,700
					221,322	136,636

			Unrestricted	Designated	Restricted	Total	Total
			Funds	Funds	Funds	Funds	Funds
			12months	12months	12months	12months	9months
			to	to31.12.22	to31.12.22	to31.12.22	to31.12.21
			f	E	E	E	f
Costs ofgenerating	funds
Promotion and hospitality			20,816		827	?1,643	10,307
Functions costs (inc	Chai	club ik Torah Tots)	68,305			68,305	9,520
Car Park Maintenance			1,975			1,975	489
Visiting officials for	services		12,110			12,110	9,796
Moseley —Costs of	Services		4,751			4,751	4,362
(inc caretaker feesf1,974, December 2021-f1,984)
			107,957		827	108,784	34,474
Charitable activities
Staff costs			139,157		59,362	198,519	144,070
Funeral costs					29,298	29,298	19,750
Cemetery management		fees			50,435	50,435	41,265
Motor and travelling	expenses		14,369		1,055	15,424	8,082
Telephone			4,934		1,095	6,029	3,948
Postage			1,355			1,355	1,222
Printing and stationery			5,250			5,250	4,851
Computer running expenses			8,738			8,738	6,489
Sundry expenses			13,191			13,191	12,587
Bad debts			8,496			8,496
Light, heat and water			13,153		12,298	25,451	13,382
Cleaning, caretaking	and	security	11,676		312	11,988	8,719
Expenses of residences			42,920		16,147	59,067	48,122
Repairs and maintenance
Synagogue buildings			14,421		8,935	23,356	22,245
BLEB/KDRES				12,000		12,000	7,500
Grants and donations paid							2,130
Bank charges			1,316		43	1,359	1,176
Bank loan interest			3,324			3,324	1,889
Hire purchase interest			393			393	427
Depreciation			7,113		528	7,641	7,953
Loss on disposal of	assets						480
			289,806	12,000	179,508	481,314	356,287
Governance costs
Auditors remuneration			3,000		600	3,600	3,600
Accountancy			7,644		600	8,244	5,410
Professional fees			924		20,680	21,604	1,768
Insurance			22,191		6,282	28,473	17,776
			33,759		28,162	61,921	28,554
TOTAL RESOURCES	EXPENDED		431,522	12,000	208,497	652,019	419,315

STAFF COSTS
										12months	9	months
										to31.12.22	to31.12.21
a Staff Costs
										f		f
Wages and salaries										182,776	133,965
Social security costs										12,476		7,808
Pension contributions										3,267		2,297
Pensions paid
										190,919	144,070
b Staff Numbers
The average monthly	number of			employees	during the period/year			was as follows:		12months to31.12.22	9months to31.12.21
Employees
										12months	9	months
										to31.12.22	to31.12.21
c Higher Paid Staff
The number ofemployees f60,001-f70,000		whoce employee			benefits exceeded		f60,000was:
d Key Management	Personnel
The key management	personnel			ofthe charity comprise the trustees					and the senior management team			as listed
on page 1.The total amount of				employee	benefits	(including	employer pension			contributions) received		by key
management personnel for their				services tothe charity was f98525					(9months to	December 2021:f73150).
OPERATING DEFICIT
										12months	9	months
The operating surplus/(deficit)			is stated after charging:							to31.12.22	to31.12.21
												f
Depreciation -owned	assets									5,268		5,763
Depreciation —assets	on	hire purchase								2,373		2,190
Operating lease rentals										562		284
Auditors' remuneration										3,600		3,600

a Staff Costs
Wages and salaries
Social security costs
Pension contributions
Pensions paid

				Unrestricted	Designated	Restricted	Total
				Funds	Funds	Funds	Funds
				9months	9months	9months to	9months
				to31.12.21	to31.12.21	31.12.21	to31.12.21
Incoming resources:
incoming resources	from	generated	funds:.
Membership fees				82,208			82,208
Gift Aid tax receipts				18,847			18,847
Legacies
Government grants				9,652			9,652
Donations				22,284	2,652	600	25,536
Car Park Fees				39,530			39,530
Investment income				908			908
Rents received				52,800		7,155	59,955
Activities for generating		funds		19,969			19,969
incoming resources	from	charitable	activities:
Bereavement activities						136,636	136,636
Total incoming resources				246,198	2,652	144,391	393,241
Resources expended:
Cost ofgenerating	funds			34,474			34,474
Charitable activities				221,348	7,500	127,439	356,287
Governance costs				23,321		5,233	28,554
Total resources expended				279,143	7,500	132,672	419,315
Net incoming/(outgoing)		resources	before
transfers between	funds			(32,945)	(4,848)	11,719	(26,074)
Transfers between	funds			(7,500)	7,500
Net movements in	funds			(40,445)	2,652	11,719	(26,074)
Net gains on investments				96,720			96,720
Net movements in	funds	before tax		56,275	2,652	11,719	70,646
Taxation				(34)			(34)
Net movement in funds		after tax		56,241	2,652	11,719	70,612
Reconciliation offunds
Total funds brought	forward			1,042,038	371,436	586,120	1,999,594
Total funds carried	forward			1,098,279	374,088	597,839	2,070,206

TANGIBLE FIXEDASSETS
	Freehold	Motor	Fixture
	Land &	Vehicles	&Fittings
	Bugding			Total
	E	E	E	E
GROUP
Cost
Balance at 1January 2022	686,621	13,350	67,874	767,845
Additions			296	296
Disposals
Balance at 31December 2022	686,621	13,350	68,170	768,141
Depreciation
Balance at 1January 2022	2,363	3,859	49,364	55,586
Charge for the year	24	2,373	5,244	7,641
Eliminated on disposals
Balance at 31December 2022	2,387	6,232	54,608	63,227
Net BookValue at31December 2022	684,234	7,118	13,562	704,914
Net BookValue at 31December 2021	684,258	9,491	18,510	712,259
CHARITY
Cost
Balance at 1January 2022	355,935	13,350	63,572	432,857
Additions			296	296
Disposals
Balance at 31December 2022	355,935	13,350	63,868	433,153
Depreciation
Balance at 1January 2022		3,859	45,603	49,462
Charge for the year		2,373	4,814	7,187
Eliminated on disposals
Balance at 31December 2022		6,232	50,417	56,649
Net BookValue at 31December 2022	355,935	7,118	13,451	376,504
Net BookValue at31December 2021	355,935	9,491	17,969	383,395

es to the Consolidated Financial Stat	ements for the year e	nded 31	December 20	22
FIXEDASSET INVESTMENTS	GROUP		CHARITY
	2022	2021	2022	2021
	E	E		f
Market value as at 1January 2022	73,831	72,111	73,832	72,112
Net gain on revaluation	(16,171)	1,720	(16,171)	1,720
Market Value 31December 2022	57,660	73,831	57,661	73,832

Subsidiary Undertakings
		Type	Proportion	Nature of
			held	business
BHC Car Parks Limited		E1Ordinary	100'Yo	Rentai
Birmingham Hebrew Congregation		Limited by	10051
Properties Limited		guarantee	Control	Investment
The aggregate ofthe share capital and reserves	as at 31December 2022 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				110,117	57,525
Birmingham	Hebrew Congregation	Properties	Limited
INVESTMENT PROPERTY
				GROUP	CHARITY
					E
Fair Value
Net book value before revaluations				340,747	116,187
Revaluations				1,019,253	913,813
At 31December 2022				1,360,000	1,030,000
Net BookValue at 31December 2022				1,360,000	1,030,000
Fair value at	31December 2022 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
Valuation at	December 2022			20,000	20,000
				1,360,000	1,030,000

DEBTORS	:AMOUNTS F	ALLING D	UE WITHIN ONE YEAR
				GROUP		CHARITY
				2022	2021	2022	2021
					E		E
Amounts	falling due within one		year:
Trade Debtors and Membership			dues	47,679	33,449	28,336	33,449
Sundry debtors and prepayments				13,375	14,841	13,375	13,341
Income tax re gift aid				7,817	613	7,817	613
Cemetery	debtors			30,350	18,350	30,350	18,350
				99,221	67,253	79,878	65,753
Amounts	falling due aRer more		than one year:
Amounts	due from group companies					471,408	460,433
				99,221	67,253	551,286	526,186
CREDITORS: AMOUNTS		FALLING	DUE WITHIN ONE YEAR
				GROUP		CHARITY
				2022	2021	2022	2021
				E	E	E	E
Bankloan				11,072	10,838
Hire purchase creditor				3,350	3,136	3,350	3,136
Trade creditors				12,373	15,880	8,385	9,925
Other taxation and social seen dty				7,948	3,925	4,668	3,496
Other creditors and accruals				72,247	48,004	46,856	42,956
Cemetery	creditors and	accruals		57,985	85,180	57,985	85,180
				164,975	166,963	121,244	144,693
Deferred	Income					2022	2021
						E	E
Deferred	income at 1January 2022					76,476	55,785
Resources	deferred in the year					10,964	24,500
Amounts	released from	previous	years			(23,500)	(3,809)
Deferred	income at31	December	2022			63,940	76,476

CRE	DITORS: A	MOUNTS FALLING DUE AFT	ER ONE YEAR
			GROUP		CHARITY
			2022	2021	2022	2021
			E		E	E
Bank	loan		62,743	72,256
Hire	purchase	creditor	873	4,222	873	4,222
			63,616	76,478	873	4,222

No	tes to the Con	solidated Financial St	solidated Financial St	atemen	ts	for	the y	ear	end	ed 31	December	2022
15	COMMITMENTS	UNDER OPERATING LEASES
	At 31December 2021the total		ofthe Charity's	future	minimum		lease	payments		under	non-cancellable
	operating leases was:
											2022	2021
											f	f
	—Within one year											562
	-Within two to 5years
												562
16	FUNDS		At									At
	GROUP		1January	Incoming		Outgoing				Gains	31	December
			2022	Resources		Resources					Transfers	2022
			f		f		f			f	f	E
	General Fund		1,098,279	488,192		(431,752)			3,829		(11,740)	1,146,808
	Designated Funds		374,088	3,123			(12,000)				11,740	376,951
	Restricted Funds		597,839	230,862		(208,497)						620,204
	Total Funds		2,070,206	722,177		~632,249				~,829		2,143,963
	CHARITY		At									At
			1January	Incoming		Outgoing				Gains	31December
			2022	Resources		Resources					Transfers	2022
			E		f			f		f	f	f
	General Fund		988,684	448,806		(392,890)				3,829	(11,740)	1,036,689
	Designated Funds
	Restoration Fund		7,593									7,593
	Buildings Reserve		158,129									158,129
	Singers Hill Charity Box		10,250	3,123							(260)	13,113
	New Building		187,270									187,270
	Jewish Youth Institute		10,846									10,846
	Birmingham Jewish Education
	Fund						(12,000)				12,000
			374,088	3,123		~12,000					11,740	376,951
	Restricted Funds
	Specific donations ~09 7 4*
	Family Trust		32,028									32,028
	Cemetery General		376,145	230,862		(208,497)						398,510
	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
			597,839	230,862		(208,497)						620,204
	Total Funds		1,960,611	682,791		(613,387)				3,829		2,033,844

ANALYSIS OF GROUP NET ASSETS BETWEEN F	UNDS
	Unrestricted	Designated	Restricted	Total
	Funds	Funds	Funds	Funds
	E		E	E
Fixed Assets	1,900,447	183,778	38,349	2,122,574
Net Current Assets	(690,023)	193,173	581,855	85,005
Long Term Liabilities	(63,616)			(63,616)
Net Assets as at31 December 2022	1,146,808	376,951	620,204	2,143,963