The Charity Registration Number is :- 236420
## Yeshurun Hebrew Congregation
## Report and Accounts
31 March 2021
## **Yeshurun Hebrew Congregation**
## **Report and accounts for the year ended 31 March 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trustees' Responsibilities**||7|
|**Independent Examiner's Report**||8|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Movements in Funds||11|
|Revenue Funds||11|
|Summary of Funds||11|
|**Balance sheet**||12|
|**Notes to the Accounts**||14|
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
The Trustees present their Report and Accounts for the year ended 31 March 2021.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Yeshurun Hebrew Congregation.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 236420.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Coniston Road
Gatley, Cheadle Cheshire, SK8 4AP Telephone 0161 4288242
Web address http://www.yeshurun.org.uk/
1
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
**The Trustees in office on the date the report was approved were:-**
S Kremnitzer Chairperson R Stone Vice Chairperson S Halon Vice Chairperson C Abrahams Treasurer D Verber Warden A Simon Warden S Lipshaw Hon. Secretary R Baker General Board Member J Bolchover General Board Member
## **The following persons served as Trustees during the year ended 31 March 2021 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
D Finestein Chairperson Resigned Nov 2020 N Edelmann Chairperson Resigned Nov 2020 S Kremnitzer Chairperson Appointed Nov 2020 R Stone Vice Chairperson S Halon Vice Chairperson Appointed Nov 2020 C Abrahams Treasurer D Verber Warden A Simon Warden S Lipshaw Hon. Secretary R Baker General Board Member Appointed Nov 2020 J Bolchover General Board Member
## **Custodian Trustees**
E Bor C A Frieze H H Solomons J Stone B Oster
All the trustees are also members of the charity.
2
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The Objects of Yeshurun Hebrew Congregation (hereafter also referred to as "the Synagogue" or "the Charity") shall include the adherence to and the advancement of Orthodox Judaism in accordance with its customs (Halacha), ceremony and traditions. This includes the education of members, non-members, and the wider community in both religious and general secular matters, assisting the sick and the needy, and the provision of facilities for life cycle events (e.g., brit, bar/bat mitzvah, weddings, burials) in accordance with Jewish Custom and Halacha.
The Congregation shall support the State of Israel; the local Jewish primary school and nursery; the provision of facilities for members to assist in the general charitable purposes of the wider community, the provision of charitable activities (for example, visiting hospitals) and the promotion of inter-faith dialogue with particular emphasis on relations with local non-Jewish communities, in accordance with Orthodox Jewish Law.
## _**The main activities undertaken in relation to those purposes during the year.**_
The Charity's objectives were achieved during the year by the operation of religious services and activities at the Congregation's premises, together with support for other Jewish and non- Jewish charities in accordance with Jewish law. There were significant limitations during the year as a result of the COVID 19 pandemic and the related Government restrictions and guidance. The main priorities of preservation of life and protection of health were key in deciding which activities could be supported.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and, in particular the specific guidance on charities for the advancement of religion, when reviewing the Congregation's aims and objectives and in planning future activities.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the Charity and, in particular, the specific guidance on charities for the advancement of religion, when reviewing the Congregation's aims and objectives and in planning future activities The activities currently carried out for the public benefit by the Charity have been to support the local Jewish communities by running synagogue services; provision and up keep of the synagogue premises; outreach to those new to the area; to ensure there is a local provision of kosher food; provide education and learning in various formats across all ages. Work with the local non-Jewish community including hosting interfaith groups, hosting visits to the synagogue by parties of schoolchildren and scouts, and visiting local schools to give talks on Judaism. This year in particular activities were run in support of the NHS and keyworkers, and the annual Mitzvah Day again raised donations and collections to provided support to two local homeless charities.
## **The main achievements and performance of the charity during the year.**
The Synagogue has continued to promote Judaism through a variety of ways over the past year. Due to COVID 19 restrictions, the activities, events and groups which operate under the auspices of the synagogue had to change their approach but continued to promote both religious and secular activities designed to meet the objectives of the Synagogue. Just some of the activities that the Synagogue promotes, and in no particular order, are as follows:
Bar/Bat Mitzvah Board of Deputies Book Club Burial Society Charity Committee Cheadle Village Partnership Children Services Chevra Kadisha Coffee & Bagel Games in the afternoon Events Committee Fly the Flag for Israel Gentlemen's Discussion Group
Jewish History Discussion Group Jewish Rep Council Ladies Discussion Group Liaison Publicity Security SEED Taskforce The Guild Women in Judaism Youth Activities 5th Gatley Brownies
3
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
The operation of all the Synagogue groups continues to enhance the community and meet the objectives as set out above. There are activities, events, fundraisers and others dedicated to all age groups and genders. Additional support has been provided during the COVID pandemic via the Taskforce who have run errands to provide shopping, prescriptions etc. to anyone in the community who have been house bound for whatever reason. Lifecycle services as well as activities around the Jewish and general calendars, allow all members to gain full advantage and fulfil those needs. The operation also reaches out to the wider community by way of charity giving, either money, items or time as well as other activities directly or indirectly promoting interfaith.
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
The Synagogue has continued with its interfaith promotion albeit in a limited way due to COVID. HH Charles Bloom is actively involved in interfaith matters, on behalf of the Board. As a result of the High Festival Appeal, charitable donations have also been made to various groups both affiliated with Judaism and to the wider non-Jewish community. The Synagogue continues to participate in the Board of Deputies through our elected officer. The Synagogue is also represented at the Cheadle Village Partnership.
## **Structure, governance and management of the charity**
A Board, elected annually by members, currently of nine people, who are deemed to be trustees under charity law, meets nine times per annum, and otherwise as required, to administer the affairs of the Congregation.
The Board reports to the Council, also elected annually at the Annual General Meeting by the members, which also meets nine times per annum. The Council currently consists of eight people, of whom all are elected. There are also five custodian trustees, appointed by the Council, who hold the assets of the Congregation. All these custodian trustees are members of the Congregation.
There are sub-committees that cover the various activities of the Congregation, and a review of their activities during each year is normally circulated with the annual accounts prior to the Annual General Meeting.
The day to day running of the secular affairs of the Congregation is managed by an Administrator. The Board is fully involved in both the religious and secular aspects of the affairs of the Congregation.
## _**The methods used to recruit and appoint new charity trustees.**_
Any eligible member of the Congregation can be proposed for election to the Board by a proposer and seconder, who must be members of the Congregation. Because such persons will have been members of the Congregation for some years before election to the Board, they will have the appropriate knowledge of the manner in which the Congregation is governed and they are advised of their responsibilities as trustees under Charity Law.
## _**The charity's relationships with related parties.**_
As defined in charity law the Congregation is not related to any other body. However, there is the Yeshurun Burial Society, a Friendly Society registered with the Financial Conduct Authority and having its independent trustees. The Burial Society provides for religious burials and ensures that sufficient finances are in place for all future burials through subscriptions and donations.
## _**The trustees' bankers and advisors**_
The Royal Bank of Scotland, Manchester, M3 3AQ
4
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2021**_
The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Designated Revenue Funds
Designated Fixed Asset Funds
**_Total Unrestricted Funds_**
Restricted Revenue Funds
**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2021**
**£**
18,524
141,032
61,391
**202,423**
385,239
587,662|**2020**
**£**
28,108|
|---|---|---|
|||125,225
60,294
-|
|||**185,519**|
|||383,619|
|||569,138|
## _**Financial review**_
## _**The charity's financial position at the end of the year ended 31 March 2021**_
The principal funding sources for the Congregation are members' subscriptions and donations, and their support of other charitable activities, including those relating to other organisations in furtherance of the charitable objects of the Congregation.
Restricted funds show a surplus for the year of £1,867, and a movement of £1,620 after transfers between funds (2020 - deficit of £10,267) , leaving an accumulated surplus of £385,239 in restricted funds.
The unrestricted funds show a surplus for the year of £16,657, and a movement of £16,904 after transfers between funds (2020 - surplus of £38,384), leaving an accumulated surplus of £202,423 in unrestricted funds.
During the year the capital repayments on the bank loans to finance the property occupied by the Rabbi amounted to £9,233 (2020 - £8,472).
## **Incoming resources**
The level of subscription income shown in the accounts amounted to £273,233, (after taking into account movements in bad debts written off and provided for), from £285,428 in 2020. It is imperative that members continue to meet their commitments for the subscriptions on time and we thank the majority of those members who have continued to do so. When subscriptions are paid late, or in some cases not at all, this causes problems both in the financial implications for the Congregation and in the time taken to collect outstanding subscriptions. The introduction of a direct debit scheme for annual subscriptions has improved cash flows and new member initiatives have been successful in boosting subscription levels.
5
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Donations and gifts**
The donations and gifts received in the year are analysed in note 24 (page 24) 'Donations, grants and legacies'. The general fund donations in the year were £26,867 compared to £28,738 last year.
## **Expenditure**
The expenditure on unrestricted funds amounted to £301,952 (2020 £310,599).
The expenditure on restricted funds was £5,291 (2020 £22,643).
## **Balance sheet**
The net assets as at 31 March 2021 amounted to £587,662 (2020 £569,138); the increase arising on the surplus for the year. It should be noted that the Rabbi's house is included in the accounts at cost.
## _**Policies on reserves.**_
The Congregation aims to hold reserves sufficient to ensure that it is a going concern, and procedures are in place to monitor this. Ensuring that there are sufficient reserves is the major risk identified by the Board. Therefore, it must be ensured that members' subscriptions, together with donations, provide adequate resources to meet current expenditure. Furthermore, there is a requirement to repay bank loans over a period of years to maintain the fabric of the synagogue building, and the related fixtures, in an appropriate condition. Such requirements may well be met by making a call to members for additional donations to increase the resources of the General Fund to enable these aims to be met.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the Charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Eric Langer BSc FCA
Member of The Institute of Chartered Accountants in England and Wales
8-10 Gatley Road Cheadle Cheshire
SK8 1PY
6
## **Yeshurun Hebrew Congregation**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 18 November 2021.
_**S Kremnitzer, Chairperson S Halon, Vice Chairperson Trustee Trustee**_
_**R Stone, Vice Chairperson C Abrahams, Treasurer Trustee Trustee**_
7
## **Yeshurun Hebrew Congregation**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021**
I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charity's Act 2011 ('the Act')
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
Since the Charity's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Eric Langer BSc FCA - Independent Examiner
Chartered Accountant
8-10 Gatley Road Cheadle Cheshire SK8 1PY
This report was signed on 25 November 2021
8
## **Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2021**
## _**Statement of Financial Activities for the year ended 31 March 2021**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Donations, Grants & legacies
A1
309,976
Charitable activities
A2
4,368
Other trading activities
A3
-
Investments
A4
67
Other
A5
4,198
**Total income**
**A**
**318,609**
**Expenditure on:**
Charitable activities
B2
301,952
**Total expenditure**
**B**
**301,952**
**Net income for the year**
**16,657**
**Transfers between funds**
**C**
247
**Net income after transfers**
**A-B-C**
**16,904**
**16,904**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
185,519
**Total funds carried forward**
**202,423**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
7,156
-
-
2
-
**7,158**
5,291
**5,291**
**1,867**
(247)
**1,620**
**1,620**
383,619
**385,239**|**Current year**
**Total Funds**
**2021**
**£**
**317,132**
**4,368**
**-**
**69**
**4,198**
**325,767**
**307,243**
**307,243**
**18,524**
**-**
**18,524**
**18,524**
**569,138**
**587,662**|**Prior Year**
**Total Funds**
**2020**
**£**
340,679
19,247
916
328
-|
|---|---|---|---|
||||**361,170**|
||||333,062|
||||**333,062**|
|||||
||||**28,108**
-|
||||**28,108**|
||||**28,108**
541,030|
||||**569,138**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 14 to 32 form an integral part of these accounts.**
9
## **Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2021**
**Yeshurun Hebrew Congregation - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations, Grants & legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
329,666
18,102
916
299
348,983
310,599
**310,599**
38,384
-
38,384
**38,384**
147,135
**185,519**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
11,013
1,145
-
29
12,187
22,463
**22,463**
(10,276)
-
(10,276)
**(10,276)**
393,895
**383,619**|**Prior Year**
**Total Funds**
**2020**
**£**
**340,679**
**19,247**
**916**
**328**
**361,170**
**333,062**
**333,062**
28,108
**-**
28,108
**28,108**
**541,030**|
|---|---|---|---|
||||**569,138**|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
## **The notes attached on pages 14 to 32 form an integral part of these accounts.**
10
## **Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2021**
## **Yeshurun Hebrew Congregation - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-**
|**towards fixed assets for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2021**
**£**
18,524
(4,128)
**14,396**|**2020**
**£**
28,108
-|
|||**28,108**|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 14 to 32 form an integral part of these accounts. Movements in revenue and capital funds for the year ended 31 March 2021**
## **Revenue accumulated funds**
|Accumulated funds brought forward
(From)/To unrestricted revenue funds
**Closing revenue funds**
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2021**
**£**
185,519
16,657
**202,176**
247
**202,423**|**Restricted**
**Funds**
**2021**
**£**
383,619
1,867
**385,486**
(247)
**385,239**|**Total**
**Funds**
**2021**
**£**
569,138
18,524
**587,662**
-
**587,662**|**Last year**
**Total Funds**
**2020**
**£**
**541,030**
28,108|
|---|---|---|---|---|
|||||**569,138**
-|
|||||**569,138**|
## **Designated revenue funds included within the unrestricted funds above**
|At 1 April
Surplus in year
Transfer (to)/from revenue accumulated funds
**At 31 March**|**Total**
**Funds**
**2021**
**£**
60,294
5,100
(4,003)
61,391|**Last year**
**Total Funds**
**2020**
**£**
47,669
12,427
198|
|---|---|---|
|||60,294|
The purposes for which these funds have been designated are described in Note 22 to the accounts.
|**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
Revenue accumulated funds
141,032
Revenue designated funds
61,391
**Total funds**
**202,423**|**Restricted**
**Funds**
**2021**
**£**
385,239
-
**385,239**|**Total**
**Funds**
**2021**
**£**
**526,271**
**61,391**
**587,662**|**Last Year**
**Total Funds**
**2020**
**£**
508,844
60,294|
|---|---|---|---|
||||**569,138**|
**The notes attached on pages 14 to 32 form an integral part of these accounts.**
11
## **Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2021**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
11
A2
**Current assets**
B
Debtors
12
B2
29,856
Cash at bank and in hand
B4
181,879
**Total current assets**
211,735
**Creditors: amounts falling due within**
**one year**
14
C1
(80,807)
**Net current assets**
Creditors: amounts falling due after more
than one year
15
C2
**Defined benefit pension scheme**
**liabilities**
13
C4
**The total net assets of the charity**
**Restricted funds**
Restricted Revenue Funds
19
D2
385,239
**Unrestricted Funds**
Unrestricted Revenue Funds
19
D3
141,032
**Designated Funds**
Designated Revenue Funds
19
D3
61,391
**Total charity funds**
**_Net assets_**
**The total net assets of the charity are funded by the funds of the**
**_Net assets_**|
29,856
181,879|**2021**
**£**
602,653
20,808
166,022
186,830
(59,786)
130,928
733,581
(63,977)
669,604
(81,942)
**587,662**
383,619
385,239
125,225
141,032
60,294
61,391
**587,662**
**charity, as follows:-**|20,808
166,022|**2020**
**£**
603,920
127,044|
|---|---|---|---|---|
||211,735
(80,807)||186,830
(59,786)||
|||||730,964
(73,884)|
|||||657,080
(87,942)|
|||||**569,138**|
|||||383,619
125,225
60,294|
|||||**569,138**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
12
## **Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2021**
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
_**S Kremnitzer, Chairperson S Halon, Vice Chairperson Trustee Trustee**_
_**R Stone, Vice Chairperson C Abrahams, Treasurer Trustee Trustee**_
Approved by the board of trustees on 18 November 2021
**The notes attached on pages 14 to 32 form an integral part of these accounts.**
13
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, and in accordance with all applicable law in the Charity's jurisdiction of registration, except that the Charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
The Charity constitutes a public benefit entity as defined by FRS102.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2021, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainties about the charity's ability to continue as a going concern.
## _**Policies relating to categories of income and income recognition.**_
## **Income recognition**
Voluntary income is received by way of membership subscriptions, donations and gifts and is included in full in the statement of financial activities when receivable.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities. The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
Income from investments is included in the year in which it is receivable.
Income from government grants and other grants, whether capital or revenue, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable the income will be received and the amount can be measured reliably and is not deferred.
14
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Income from legacies**
Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy are disclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
15
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
|Land and buildings|Not depreciated as the estimated realisable value exceeds cost|
|---|---|
|Fixtures, fittings and equipment|10 % reducing balance|
|Sifrei Torah|2.5 % straight line|
|Computer equipment|33.3 % straight line|
A regular annual review of the likelihood of asset impairment is undertaken.
No depreciation is provided on freehold property and improvements because it is the practice to maintain the property in a continual state of sound repair. Accordingly, the life is so long and the residual value so high that the Trustees consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than one year are shown as long-term creditors.
Provisions are recognised when the charity has a present obligation (legal or constructive) as a result of a past event, it is probably that the charity will be required to settle the obligation and a reliable estimate of the amount of the obligation can be made.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Pensions - defined benefit schemes**
The charity operates a defined benefit pension scheme. Contributions are charged to the profit and loss account and liabilities are accounted for in accordance with the principles set out in module 17 of the SORP.
16
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters
## **5 Net surplus in the financial year**
|The net surplus in the financial year is stated after charging:-
Depreciation of owned fixed assets
Pension costs
**6**
**Interest payable**
Loan interest|**2021**
**£**
5,395
11,145|**2020**
**£**
4,343
12,671|
|---|---|---|
||**2021**
**£**
1,638|**2020**
**£**
2,398|
17
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **7 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's contribution to defined benefit pension schemes
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was|**2021**
**£**
105,341
5,253
7,768
3,377|**2020**
**£**
114,924
9,501
7,768
4,903|
|---|---|---|
||**121,739**|**137,096**|
||**1**
**3**
**3**|**1**
**4**
**4**|
## _**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable activities
Engaged on management and administration
**_The estimated full time equivalent number of all staff employed as above_**|**2**
**1**|**2**
**2**|
|---|---|---|
||**3**|**4**|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
_**The pension details of such higher paid staff were :-**_
|**_Numbers of such staff to whom benefits are accruing :-_**
Under money purchase pension schemes|**£**
**No**
**3**|**£**
**No**
**4**|
|---|---|---|
||**3**|**4**|
## **8 Defined contribution pension schemes**
The Charity operates a defined contribution pension scheme, the costs of which are shown above, all of which are from unrestricted funds.
Any liabilties and assets associated with the scheme are shown under debtors and creditors.
## **9 Defined benefit pension scheme**
The Charity operates a defined benefit pension scheme, and the contributions charged in the SOFA in the year are shown above.
There are no contributions agreed for future years.
The Charity has not undertaken a full actuarial valuation on which the amounts in the accounts are based. Any liabilites and assets associated with the scheme are shown under debtors and creditors.
18
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **10 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **11 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2020
Additions
**At 31 March 2021**
**Depreciation**
At 1 April 2020
Charge for the year
**At 31 March 2021**
**Net book value**
**At 31 March 2021**
**At 31 March 2020**
**_Prior Year_**
**Cost**
01 April 2019
**31 March 2020**
**Depreciation**
01 April 2019
Charge for the year
**31 March 2020**
**Net book value**
**31 March 2020**
**01 April 2019**|**Land and**
**Buildings**
£
730,357
-|**Plant &**
**Machinery**
£
181,898
4,128|**Sifrei Torah**
£
44,214
-|**Total**
£
956,469
4,128|
|---|---|---|---|---|
||**730,357**|**186,026**|**44,214**|**960,597**|
||176,919
-|152,760
4,290|22,870
1,105|352,549
5,395|
||**176,919**|**157,050**|**23,975**|**357,944**|
||**553,438**|**28,976**|**20,239**|**602,653**|
||||||
||**553,438**|**29,138**|**21,344**|**603,920**|
||**Land and**
**Buildings**
£
730,357|**Plant &**
**Machinery**
£
181,898|**Sifrei Torah**
£
44,214|**Total**
£
956,469|
||**730,357**|**181,898**|**44,214**|**956,469**|
||176,919
-|149,522
3,238|21,765
1,105|348,206
4,343|
||**176,919**|**152,760**|**22,870**|**352,549**|
||**553,438**|**29,138**|**21,344**|**603,920**|
||||||
||**553,438**|**32,376**|**22,449**|**608,263**|
All assets are used for direct charitable purposes.
19
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
|**12 Debtors**
Trade debtors
Prepayments and accrued income
Other debtors
**13 Defined benefit pension scheme assets and liabilities**|**2021**
**£**
9,140
5,921
14,795|**2020**
**£**
9,589
5,294
5,925|
|---|---|---|
||**29,856**|**20,808**|
||||
|**At 1 April 2020**
Defined benefit pension scheme payments made in year
**Net defined benefit pension scheme liabilities at 31 March 2020**
**14 Creditors: amounts falling due within one year**
Bank loans and overdrafts
Trade creditors
Accruals
Other creditors
**15 Creditors: amounts falling due after one year**
Bank loans and overdrafts
**16 Income and Expenditure account summary**
**At 1 April 2020**
Surplus for the year
**At 31 March 2021**
**Net liability on the defined benefit pension scheme at 31 March 2020**
Defined benefit pension scheme liabilities due within one year
Defined benefit pension scheme liabilities due after one year|**2021**
**£**
(87,942)
6,000|**2020**
**£**
**(93,942)**
6,000|
|---|---|---|
||**(81,942)**|**(87,942)**|
||(6,000)|(6,000)|
||**(6,000)**
(75,942)|**(6,000)**
(81,942)|
||**(81,942)**|**(87,942)**|
||**2021**
**£**
9,233
19,231
5,091
47,252|**2020**
**£**
8,559
6,679
7,227
37,321|
||**80,807**|**59,786**|
||**2021**
**£**
**63,977**|**2020**
**£**
**73,884**|
||**2021**
**£**
569,138
18,524|**2020**
**£**
541,030
28,108|
||**587,662**|**569,138**|
## **17 Post balance sheet events**
The COVID-19 pandemic has affected the Synagogue in various ways. The Trustees and Rabbi have worked tirelessly to ensure that the Synagogue continues to operate and support the Congregation and community. With the guidance from the Government and the Chief Rabbi's office the Synagogue has managed to conduct funerals and pastoral care in a COVID-19 safe way . It has delivered educational and spiritual programmes via video links reaching out to those who may have experienced loneliness during this trying time. Within Covid guidelines the Synagogue is seeking to return to pre-Covid activities. As for the Synagogue's finances, the Trustees are satisfied that the Charity has sufficient cash, investments and property assets to be able to withstand the financial impact of this pandemic for the foreseeable future.
20
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **18 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Pension Liability
**At 1 April 2020**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Pension Liability|**Unrestricted**
**funds**
**£**
282,829
84,682
(80,807)
(63,977)
(81,942)|**Designated**
**funds**
**£**
61,391
-
-
-|**Restricted**
**funds**
**£**
319,824
65,662
-
-
-|**Total**
**Funds**
**£**
**602,653**
**211,735**
**(80,807)**
**(63,977)**
**(81,942)**|
|---|---|---|---|---|
||**140,785**|**61,391**|**385,486**|**587,662**|
||**Unrestricted**
**funds**
**£**
280,591
66,246
(59,786)
(73,884)
(87,942)|**Designated**
**funds**
**£**
-
60,294
-
-
-|**Restricted**
**funds**
**£**
323,329
60,290
-
-|**Total**
**Funds**
**£**
**603,920**
**186,830**
**(59,786)**
**(73,884)**
**(87,942)**|
||**125,225**|**60,294**|**383,619**|**569,138**|
## **19 Change in total funds over the year as shown in Note 18 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
General Fund
Property Maintenance Fund
Events Committee Fund
The Guild Fund
Gentlemens Discussion Group
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Capital Fund
Sifrei Torah Fund
Cemetery Maintenance Fund
Chevra Kadisha
High Festival Charity
Israel Family Support
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2020**
**£**
125,225
42,263
10,814
7,217|**Movement in**
**funds in 2021**
**See Note 20**
**£**
11,557
-
920
3,971
209|**See Note 21**
**£**
**4,250**
**-**
**(2,400)**
**(1,603)**
**Transfers**
**between**
**funds in 2021**|**Funds carried**
**forward to**
**2022**
**£**
**141,032**
**42,263**
**9,334**
**9,585**
**209**|
|---|---|---|---|---|
||**185,519**|**16,657**|**247**|**202,423**|
||342,582
21,795
654
6,337
9,154
3,097|(1,137)
(1,105)
(407)
-
4,516
-|-
-
(247)
-
-
-|**341,445**
**20,690**
**-**
**6,337**
**13,670**
**3,097**|
||**383,619**|**1,867**|**(247)**|**385,239**|
||||||
||**569,138**|**18,524**|**-**|**587,662**|
21
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
## **20 Analysis of movements in funds over the year as shown in Note 19**
|**_Unrestricted and designated funds:-_**
General Fund
Property Maintenance Fund
Events Committee Fund
The Guild Fund
Gentlemens Discussion Group
**_Restricted funds:-_**
Capital Fund
Sifrei Torah Fund
Cemetery Maintenance Fund
High Festival Charity
Israel Family Support|**Other**
**Income**
**Expenditure**
**Gains &**
**Movement**
**Losses**
**in funds**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
304,734
(293,177)
-
**11,557**
-
**-**
2,758
(1,838)
-
**920**
7,553
(3,582)
-
**3,971**
3,564
(3,355)
-
**209**
1,262
(2,399)
-
**(1,137)**
-
(1,105)
-
**(1,105)**
-
(407)
-
**(407)**
5,896
(1,380)
-
**4,516**
-
-
-
**-**|
|---|---|
||**325,767**
**(307,243)**
**-**
**18,524**|
## **21 Details of transfers between funds in**
|To/(from) Property Maintenance Fund
To/(from) Events Committee Fund
To/(from) The Guild Fund
To/(from) Cemetery Maintenance
**Net transfers**
Transfers to/( from) Unrestricted Funds to cover deficits on Restricted Funds or when funds
reallocated
**_The transfers shown in note 19 above are:-_**
To/(from) General Fund in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.|**2021**
**£**
4,250
(2,400)
(1,603)
(247)
are lawfully|**2020**
**£**
(198)
-
-
-
198
-|
|---|---|---|
||**-**|
**-**|
During the year £247 was transferred Cemetery Maintenance Fund to the General Fund to contribute to the cost of maintaining the cemetery during the year.
22
## **Yeshurun Hebrew Congregation**
## **Notes to the Accounts for the year ended 31 March 2021**
**22 The purposes for which the funds as detailed in note 19 are held by the charity are:-**
_**Unrestricted and designated funds:-**_ General Fund These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use. Property Maintenance Fund The Property Maintenance Fund represents funds to be applied for future major repairs to the premises. Events Committee Fund Events committee fund represents funds raised from events to be used for identified projects or items for the Synagogue. The Guild Fund The Guild fund represent funds raised to cover the costs of community kiddushim, etc. Gentlemens Discussion Group These are donations received for and linked to onward charitable donations. _**Restricted funds:-**_ Capital Fund This fund represents the various appeals made for the purchase and refurbishment of the premises of the Congregation, including the Synagogue, Beth Hamidrash, and Ohel. Sifrei Torah Fund These are funds raised for the purchase of Sifrei Torah. Cemetery Maintenance Fund The Congregation is responsible for the maintenance and administration of the Cemetery. The costs allocated to this fund are those directly relating to the upkeep and maintenance of the Cemetery. Chevra Kadisha These are funds raised for the replacement of the tahara table in the Ohel. High Festival Charity These are donations received for and linked to onward charitable donations. Israel Family Support These funds are to support families in Israel affected by terrorism.
## **23 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
23
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
_**This analysis is classified by conventional nominal descriptions and not by activity.**_
## **24 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
**Total donations and gifts**
Small donations individually less than £1000
Individual donations over £1000
Donations from organisations|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
26,867
-
-|**Current year**
**Restricted**
**Funds**
**2021**
**£**
7,156
-
-|**Current year**
**Total Funds**
**2021**
**£**
**34,023**
**-**
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
34,655
2,500
1,255|
|---|---|---|---|---|
||**26,867**|**7,156**|**34,023**|**38,410**|
**Donations and gifts from individuals Including HMRC refunds on gift aided donations**
## _**Prior Year analysis**_
|**_Prior Year analysis_**|||||
|---|---|---|---|---|
|**Prior year donations and gifts**
**Legacies receivable**
**Total public sector revenue grants**
**Total legacies receivable**
Government Grants
Legacies individually over £1000
Small legacies individually less than £1000
**Revenue grants from government and**
**public bodies**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**28,738**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
**9,672**|**Prior Year**
**Total Funds**
**2020**
**£**
**38,410**|**Prior Year**
**Total Funds**
**2020**
**£**
700
16,141|
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
-|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-|**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**||
||**-**|**-**|**-**|**16,841**|
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
8,216|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**8,216**|**Prior Year**
**Total Funds**
**2020**
**£**
-|
||**8,216**|**-**|**8,216**|**-**|
24
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**_Prior year_**
**Total Donations, Grants and**
**Legacies**
**A1**
**Total private sector revenue grants**
**Revenue grants and donations from non**
**public bodies**
Small grants individually less than £1000
**Membership subscriptions as donations**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
1,660|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**1,660**|**Prior Year**
**Total Funds**
**2020**
**£**
-|
|---|---|---|---|---|
||**1,660**|**-**|**1,660**|**-**|
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
273,233|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
273,233|**Prior Year**
**Total Funds**
**2020**
**£**
285,428|
||||||
||||||
||**309,976**|**7,156**|**317,132**|**340,679**|
||**Unrestricted**
**Funds**
**2020**
**£**|**Restricted**
**Funds**
**2020**
**£**|**Prior Year**
**Total Funds**
**2020**
**£**||
||**329,666**|**11,013**|**340,679**||
## **25 Income from charitable activities - Trading Activities**
|**_Current year_**
**Primary purpose and ancillary trading**
Letting of property for charitable purposes
Other charitable activities
**Total Primary purpose and ancillary**
**trading**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
4,368|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-|**Current year**
**Total Funds**
**2021**
**£**
**-**
**4,368**|**Prior Year**
**Total funds**
**2020**
**£**
860
18,387|
|---|---|---|---|---|
||**4,368**|**-**|**4,368**|**19,247**|
25
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**_Prior year_**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**Primary purpose and ancillary trading**
17,242
**Total Primary purpose and ancillary trading**
**18,102**
**26**
**Current year**
**_Current year_**
**Unrestricted**
**Funds**
**2021**
**£**
Total income from charitable trading
4,368
**Total from charitable activities**
**A2**
**4,368**
**Income from charitable activities - Prior Year analysis**
**Prior Year**
**_Prior year_**
**Unrestricted**
**Funds**
**2020**
**£**
Total income from charitable trading
18,102
Income from funders
-
**18,102**
**27 Income from other, non charitable, trading activities**
-
**Total from other activities**
**A3**
**-**
**28 Investment income**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
Bank Interest Receivable
67
**Total investment income**
**A4**
**67**
**Investment income - Prior Year analysis**
**Unrestricted**
**Funds**
**Prior Year**
**299**
Other charitable activities
Income from fundraising events
**Total Income from charitable activities**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
17,242|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
1,145|**Prior Year**
**Total Funds**
**2020**
**£**
**18,387**|**Prior Year**
**Total Funds**
**2020**
**£**
19,247|
|---|---|---|---|---|
||**18,102**|**1,145**|**19,247**||
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
4,368|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**4,368**||
||**4,368**|**-**|**4,368**|**19,247**|
||**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
18,102
-|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
1,145
-|**Prior Year**
**Total Funds**
**2020**
**£**
19,247
-|916|
||**18,102**|**1,145**|**19,247**||
|||-|**-**||
||**-**|**-**|**-**|**916**|
|||||**Prior Year**
**Total Funds**
**2020**
**£**
328|
||||||
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
67|**Current year**
**Restricted**
**Funds**
**2021**
**£**
2|**Current year**
**Total Funds**
**2021**
**£**
**69**||
||**67**|**2**|**69**|**328**|
||**Unrestricted**
**Funds**
**299**|**Restricted**
**Funds**
**29**|**Total Funds**
**328**||
26
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**29 Other income and gains**
**_Current year_**
**Total other income**
**A5**
Insurance claims - Revenue items
Other Income|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
1,358
2,840|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-|**Current year**
**Total Funds**
**2021**
**£**
**1,358**
**2,840**|**Prior Year**
**Total Funds**
**2020**
**£**
-
-|
|---|---|---|---|---|
||**4,198**|**-**|**4,198**|**-**|
From 1 April 2020 the Mens Discussion Group funds are included as an unrestricted designated fund within the Charity and are disclosed as part of the Charity's financial statements. The accounts will reflect the income and expenses of each of these funds each year, as well as the respective assets and liabilities.
## **30 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**B2a**
Bookkeeping
Subcontract payments
Defined benefit pension costs -
charitable activities
Defined contribution pension costs -
charitable activities
Conferences
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Events, services and festivals
Temporary Staff - Charitable Activities
Hire of Equipment
Other charitable activities
Travel and Subsistence - Charitable
Activities
Other staff costs|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
105,314
5,253
7,768
3,377
27
-
(149)
27,805
2,291
8,403
6,134
5,045
16,785|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Current year**
**Total Funds**
**2021**
**£**
**105,314**
**5,253**
**7,768**
**3,377**
**27**
**-**
**(149)**
**27,805**
**2,291**
**8,403**
**6,134**
**5,045**
**16,785**|**Prior Year**
**Total Funds**
**2020**
**£**
**114,924**
**9,501**
**7,768**
**4,903**
**-**
**12,485**
**854**
**52,214**
**1,726**
**23,995**
**-**
**-**
**-**|
|---|---|---|---|---|
||**188,053**|**-**|**188,053**|**228,370**|
27
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **31 Expenditure on charitable activities- Grant funding of activities**
|**_Current Year_**
**Total grantmaking costs**
**B2c**
**_Current Year_**
Aim Habonim
B Emanuel
Camp Simcha
Chai Cancer Care
Chief Rabbi's Office
Crisis Homeless Charity
Francis House Children's Hospice
Jewish Child's Day
JSENSE
MIND
Morris Feinmann Home
My Israel
Other
Shelter Support
St Ann's Hospice
The Fed
The Feinmann Trust
Timimti Lev
Together Dementia
Wood Street Mission
**_Prior Year_**
**Total grantmaking costs**
**B2c**
Grants made to organisations
**Breakdown of Grants made to organisations**
Grants made to organisations|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
4,605|**Current year**
**Restricted**
**Funds**
**2021**
**£**
1,380|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2021**
**2020**
**£**
**£**
**5,985**
**9,400**|
|---|---|---|---|
||**4,605**|**1,380**|**5,985**
**9,400**|
||**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
300
250
250
1,000
250
250
250
250
300
-
-
55
300
-
-
300
-
300
550|**Current year**
**Restricted**
**Funds**
**2021**
**£**
75
-
-
-
-
200
200
-
-
-
200
75
200
-
200
200
-
30
-
-|**Current year**
**Total Funds**
**2021**
**£**
75
300
250
250
1,000
450
450
250
250
300
200
75
255
300
200
200
300
30
300
550
**5,985**
**Prior Year**
**Total Funds**
**2020**
**£**
**9,400**
**9,400**|
||**4,605**|**1,380**||
||**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
-|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
9,400||
||**-**|**9,400**||
28
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**Breakdown of Grants made to organisations**
**_Prior Year_**
Action for Sick Children
Age UK
Alzheimers Research UK
Beechwood Cancer Care
Bnei Akiva
British Emunah Fund
British Friends of Boys Town Jerusalem
British Friends of Ezer Mizion
British Friends of Israel War Disabled
Brookvale
Camp Simcha
Chai Cancer Care
Community Security Trust
Delamere Charitable Trust
Education Endowment Foundation
Francis House Children's Hospice
Friends Of Or Meir And Bracha
Hatzoloh
Jack Stonefield Foundation
Jewish Blind & Disabled
Jewish Child's Day
Jewish Deaf Association
Jewish Women's Aid
Langdon College
Leket UK
London School of Jewish Studies
Magen David Adom UK
Maggie's Centres
Mcr Jewish Community Centre
Mcr Jewish Soup Kitchen
Morris Feinmann Home
Neshomo
North Cheshire Jewish Primary School
North Cheshire WIZO
North West Police Benevolent Fund
Outreach
Peylim Yad L'Achim
Red Cross
Samaritans
Shaare Zedek Medical Center
Shlach Lachmecha
Smile Train UK
St Ann's Hospice
The Christie NHS Foundation Trust
The Fed
The Initiation Society
The Nicky Alliance Centre
The Wellspring
University of Jewish Chaplaincy
Wood Street Mission
Yad Eliezer
Yeshurun Hebrew Congregation
Yom Hashoah Appeal
Youth Aliya Child Rescue
ZAKA UK|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
50
50
100
75
200
50
50
100
100
200
550
550
500
100
200
250
100
100
100
100
250
100
250
50
100
50
100
100
100
75
500
100
100
50
100
100
100
25
25
100
100
200
600
100
450
75
200
550
100
250
100
500
75
100
100|**Prior Year**
**Total Funds**
**2020**
**£**
**50**
**50**
**100**
**75**
**200**
**50**
**50**
**100**
**100**
**200**
**550**
**550**
**500**
**100**
**200**
**250**
**100**
**100**
**100**
**100**
**250**
**100**
**250**
**50**
**100**
**50**
**100**
**100**
**100**
**75**
**500**
**100**
**100**
**50**
**100**
**100**
**100**
**25**
**25**
**100**
**100**
**200**
**600**
**100**
**450**
**75**
**200**
**550**
**100**
**250**
**100**
**500**
**75**
**100**
**100**|
|---|---|---|---|
||**-**|**9,400**|**9,400**|
29
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **32 Support costs for charitable activities**
|**32**
**Support costs for charitable activities**|**32**
**Support costs for charitable activities**|**32**
**Support costs for charitable activities**|||
|---|---|---|---|---|
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Premises Expenses_**
1,421
-
-
-
6,162
-
13,784
-
11,960
-
36,118
407
508
-
7,490
-
**_Administrative overheads_**
3,456
-
1,698
-
1,571
-
4,947
-
4,062
-
191
-
**_Professional fees paid to advisors other than the auditor or examiner_**
1,203
-
6,941
-
454
-
-
-
**_Financial costs_**
643
-
1,638
-
1,891
3,504
**Support costs before reallocation**
**106,138**
**3,911**
**Total support costs - Current Year**
**106,138**
**3,911**
The basis of allocation of costs between activities is described under accounting policies
Depreciation & Amortisation for the period
Rates and water charges
Accountancy fees other than
examination or audit fees
Professional fees
Recruitment costs
Bank charges
Premises repairs, renewals and
maintenance
Postage
Cleaning and waste management
Security costs
Rent payable under operating leases
Service charges payable
Property insurance
Light heat and power
Hire of equipment
Software licences and expenses
Telephone, fax and internet
Stationery and printing
Loan interest
Pension administration fees
Health and safety costs|||**Current year**
**Total Funds**
**2021**
**£**
**1,421**
**-**
**6,162**
**13,784**
**11,960**
**36,525**
**508**
**7,490**
**3,456**
**1,698**
**1,571**
**4,947**
**4,062**
**191**
**1,203**
**6,941**
**454**
**-**
**643**
**1,638**
**5,395**|**Prior Year**
**Total Funds**
**2020**
**£**
**-**
**720**
**3,392**
**14,737**
**3,977**
**38,119**
**3,194**
**6,462**
**2,556**
**1,769**
**506**
**3,862**
**2,264**
**127**
**866**
**779**
**439**
**1,688**
**990**
**2,398**
**4,343**|
||**106,138**|**3,911**|**110,049**|**93,188**|
||**106,138**|**3,911**|**110,049**|**93,188**|
||||||
30
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**_Prior Year_**
**_Premises Expenses_**
Service charges payable
Rates and water charges
Light heat and power
Cleaning and waste management
Property insurance
**_Administrative overheads_**
Telephone, fax and internet
Postage
Stationery and printing
Hire of equipment
Software licences and expenses
Health and safety costs
**_Financial costs_**
Pension administration fees
Recruitment costs
**Total support costs - Prior Year**
**_Professional fees paid to advisors_**
Loan interest
Depreciation & Amortisation for the period
**_Support costs before reallocation_**
Bank charges
Professional fees
Premises repairs, renewals and
maintenance
Security costs
Accountancy fees other than
examination or audit fees|**Unrestricted**
**Funds**
**2020**
**£**
720
3,392
14,737
3,977
28,827
3,194
6,462
2,556
1,769
506
3,862
2,264
127
866
779
439
1,688
990
2,398
572|**Restricted**
**Funds**
**2020**
**£**
-
-
-
-
9,292
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,771|**Total Funds**
**2020**
**£**
**720**
**3,392**
**14,737**
**3,977**
**38,119**
**3,194**
**6,462**
**2,556**
**1,769**
**506**
**3,862**
**2,264**
**127**
**866**
**779**
**439**
**1,688**
**990**
**2,398**
**4,343**|
|---|---|---|---|
||**80,125**|**13,063**|**93,188**
**93,188**|
||**80,125**|**13,063**||
The basis of allocation of costs between activities is described under accounting policies
## **33 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
3,156|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-|**Current year**
**Total Funds**
**2021**
**£**
**3,156**
**3,156**|**Prior Year**
**Total Funds**
**2020**
**£**
**2,104**|
|---|---|---|---|---|
||**3,156**|**-**||**2,104**|
All the expenditure in the prior year was unrestricted.
31
## **Yeshurun Hebrew Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**34 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
188,053
4,605
106,138
3,156|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
1,380
3,911
-|**Current year**
**Total Funds**
**2021**
**£**
**188,053**
**5,985**
**110,049**
**3,156**|**Prior Year**
**Total Funds**
**2020**
**£**
**228,370**
**9,400**
**93,188**
**2,104**|
|---|---|---|---|---|
||**301,952**|**5,291**|**307,243**|**333,062**|
||**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
228,370
-
80,125
2,104|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
9,400
13,063
-|**Prior Year**
**Total Funds**
**2020**
**£**
**228,370**
**9,400**
**93,188**
**2,104**||
||**310,599**|**22,463**|**333,062**||
||||||
||||||
32