|||||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:|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<br>Hill|||||
||||Ellis Street|||||
||||Birmingham|||||
||||811HL|||||
|REGISTERED CHARITY NUMBER:|||222277|||||
|AUDITORS:|||UHY Hacker Young (Birmingham)|||LLP||
||||Registered<br>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|||||





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## 



## 

|Consolidated<br>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<br>fees|||||110,255|||110,255|82,208|
|Gift Aid tax receipts|||||18,237|||18,237|18,847|
|Legacies|||||78,561|||78,561||
|Government<br>grants|||||||||9,652|
|Donations|||||12,991|3,123||16,114|25,536|
|Car Park Fees|||||96,371|||96,371|39,530|
|Investment<br>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<br>activities|||||||221,322|221,322|136,636|
|Total incoming<br>resources|||||488,192|3,123|230,862|722,177|393,241|
|Resources expended:||||||||||
|Cost ofgenerating<br>funds||||4|107,957||827|108,784|34,474|
|Charitable<br>activities||||4|289,806|12,000|179,508|481,314|356,287|
|Governance<br>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<br>between funds|||||56,670|(8,877)|22,365|70,158|(26,074)|
|Transfers between<br>funds|||||(11,740)|11,740||||
|Net movements<br>in funds|||||44,930|2,863|22,365|70,158|(26,074)|
|Unrealised<br>(loss)/gain<br>on||investments||10|(16,171)|||(16,171)|1,720|
|Revaluation<br>of investment||properties||11|20,000|||20,000|95,000|
|Net movements<br>in funds||before tax|||48,759|2,863|22,365|73,987|70,646|
|Taxation|||||(230)|||(230)|(34)|
|Net movement<br>in funds||after tax|||48,529|2,863|22,365|73,757|70,612|
|Reconciliation<br>offunds||||||||||
|Total funds brought<br>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<br>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<br>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<br>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<br>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<br>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<br>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<br>falling due after more than one year|||12|471,408|460,433|
|CREDITORS||||||
|Amounts<br>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<br>funds||||376,951|374,088|
|Restricted funds||||620,204|597,839|
||||16|2,033,844|1,960,611|






## 

## 

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## 

## 

## 

## 



## 

## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

|INCOMING<br>RESOURCES|INCOMING<br>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<br>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<br>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<br>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<br>activities||||||||
|Staff costs|||139,157||59,362|198,519|144,070|
|Funeral costs|||||29,298|29,298|19,750|
|Cemetery<br>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<br>and stationery|||5,250|||5,250|4,851|
|Computer<br>running<br>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,<br>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<br>buildings|||14,421||8,935|23,356|22,245|
|BLEB/KDRES||||12,000||12,000|7,500|
|Grants and donations<br>paid|||||||2,130|
|Bank charges|||1,316||43|1,359|1,176|
|Bank loan interest|||3,324|||3,324|1,889|
|Hire purchase<br>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<br>costs||||||||
|Auditors<br>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<br>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<br>Staff Numbers|||||||||||||
|The average<br>monthly|number of|||employees|during the period/year|||was as follows:||12months<br>to31.12.22|9months<br>to31.12.21||
|Employees|||||||||||||
|||||||||||12months|9|months|
|||||||||||to31.12.22|to31.12.21||
|c<br>Higher Paid Staff|||||||||||||
|The number ofemployees<br>f60,001-f70,000||whoce employee|||benefits exceeded||f60,000was:||||||
|d<br>Key Management|Personnel||||||||||||
|The key management|personnel|||ofthe charity comprise the trustees|||||and the senior management<br>team|||as listed|
|on page 1.The total amount of||||employee|benefits|(including|employer<br>pension|||contributions)<br>received||by key|
|management<br>personnel for their||||services tothe charity was f98525|||||(9months to|December 2021:f73150).|||
|OPERATING<br>DEFICIT|||||||||||||
|||||||||||12months|9|months|
|The operating<br>surplus/(deficit)|||is stated after charging:|||||||to31.12.22|to31.12.21||
|||||||||||||f|
|Depreciation<br>-owned|assets|||||||||5,268||5,763|
|Depreciation —assets|on|hire purchase||||||||2,373||2,190|
|Operating<br>lease rentals||||||||||562||284|
|Auditors'<br>remuneration||||||||||3,600||3,600|



|a<br>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<br>resources|from|generated|funds:.|||||
|Membership<br>fees||||82,208|||82,208|
|Gift Aid tax receipts||||18,847|||18,847|
|Legacies||||||||
|Government<br>grants||||9,652|||9,652|
|Donations||||22,284|2,652|600|25,536|
|Car Park Fees||||39,530|||39,530|
|Investment<br>income||||908|||908|
|Rents received||||52,800||7,155|59,955|
|Activities for generating||funds||19,969|||19,969|
|incoming<br>resources|from|charitable|activities:|||||
|Bereavement<br>activities||||||136,636|136,636|
|Total incoming<br>resources||||246,198|2,652|144,391|393,241|
|Resources expended:||||||||
|Cost ofgenerating|funds|||34,474|||34,474|
|Charitable<br>activities||||221,348|7,500|127,439|356,287|
|Governance<br>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<br>in|funds|||(40,445)|2,652|11,719|(26,074)|
|Net gains on investments||||96,720|||96,720|
|Net movements<br>in|funds|before tax||56,275|2,652|11,719|70,646|
|Taxation||||(34)|||(34)|
|Net movement<br>in funds||after tax||56,241|2,652|11,719|70,612|
|Reconciliation<br>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<br>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<br>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<br>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<br>Undertakings|||||
|---|---|---|---|---|
|||Type|Proportion|Nature of|
||||held|business|
|BHC Car Parks Limited||E1Ordinary|100'Yo|Rentai|
|Birmingham<br>Hebrew Congregation||Limited by|10051||
|Properties<br>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<br>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<br>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<br>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<br>Financial St|solidated<br>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<br>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<br>Fund||1,098,279|488,192||(431,752)|||3,829||(11,740)|1,146,808|
||Designated<br>Funds||374,088|3,123|||(12,000)||||11,740|376,951|
||Restricted<br>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<br>Funds||||||||||||
||Restoration<br>Fund||7,593|||||||||7,593|
||Buildings Reserve||158,129|||||||||158,129|
||Singers<br>Hill Charity Box||10,250|3,123|||||||(260)|13,113|
||New Building||187,270|||||||||187,270|
||Jewish Youth Institute||10,846|||||||||10,846|
||Birmingham<br>Jewish Education||||||||||||
||Fund||||||(12,000)||||12,000||
||||374,088|3,123||~12,000|||||11,740|376,951|
||Restricted<br>Funds||||||||||||
||Specific donations<br>~09<br>7<br>4*||||||||||||
||Family Trust||32,028|||||||||32,028|
||Cemetery General||376,145|230,862||(208,497)||||||398,510|
||Mikveh<br>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|





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|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|



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