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2022-03-31-accounts

The Charity Registration Number is :- 236420

Yeshurun Hebrew Congregation

Report and Accounts

31 March 2022

Yeshurun Hebrew Congregation

Report and accounts for the year ended 31 March 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of Trustees' Responsibilities 6-7
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 2022

The Trustees present their Report and Accounts for the year ended 31 March 2022.

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/

The Trustees in office on the date the report was approved were:-

S Kremnitzer Chairperson S Halon Vice Chairperson C Abrahams Treasurer D Verber Warden G Taylor Joint Hon. Secretary Appointed November 2021 S Lipshaw Joint Hon. Secretary A Dee General Board Member Appointed April 2022 R Stone General Board Member Appointed November 2021

The following persons served as Trustees during the year ended 31 March 2022 :-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.

S Kremnitzer Chairperson S Halon Vice Chairperson C Abrahams Treasurer D Verber Warden A Simon Warden Resigned November 2021 G Taylor Joint Hon. Secretary Appointed November 2021 S Lipshaw Joint Hon. Secretary R Baker General Board Member Resigned February 2022 J Bolchover General Board Member Resigned November 2021 R Stone General Board Member Appointed November 2021

1

Yeshurun Hebrew Congregation Trustees' Annual Report for the year ended 31 March 2022

Custodian Trustees

E Bor C A Frieze H H Solomons J Stone

Until 6 April 2022

All the trustees are also members of the charity.

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 continuing 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 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 collections were made to support Afghan refugees and Ukraine, and the annual Mitzvah Day again raised donations and collections to provided support to The Hygiene Bank, a local charity.

2

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2022

The main achievements and performance of the charity during the year.

The Synagogue has continued to promote Judaism in 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 modify 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 provided, and in no particular order, are as follows:

Bar/Bat Mitzvah Jewish History Discussion Group Board of Deputies Jewish Rep Council Book Club Ladies Discussion Group Burial Society Liaison Charity Committee Publicity Cheadle Village Partnership Security Children Services SEED Chevra Kadisha Taskforce Coffee & Bagel The Guild Games in the afternoon Women in Judaism Events Committee Youth Activities Fly the Flag for Israel 5th Gatley Brownies Gentlemen's Discussion Group

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.

3

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2022

Structure, governance and management of the charity

A Board, elected annually by members, who are deemed to be trustees under charity law, meets at least six 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 at least six times per annum. The Council currently consists of seven people, of whom all are elected. During the year, there were also four 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

Financial review

The charity's financial position at the end of the year ended 31 March 2022

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

2022 2021
£ £
Net income 1,254 18,524

4

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2022

Designated Revenue Funds
Designated Fixed Asset Funds
Total Unrestricted Funds
Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity		 148,510
63,983
212,493
376,423
588,916		 141,032
61,391
-
202,423
385,239
587,662

Financial review

The charity's financial position at the end of the year ended 31 March 2022

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 deficit for the year of £9,152, and a movement of £8,816 after transfers between funds (2021 - deficit of £1,620) , leaving an accumulated surplus of £376,423 in restricted funds.

The unrestricted funds show a surplus for the year of £10,406, and a movement of £10,070 after transfers between funds (2021 - deficit of £16,904), leaving an accumulated surplus of £212,493 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 (2021 - £8,472).

Incoming resources

The level of subscription income shown in the accounts amounted to £272,636 (page 25), this after taking into account movements in bad debts written off and provided for, from £273,233 in 2021. 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.

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 £44,452 compared to £26,867 last year.

Expenditure

The expenditure on unrestricted funds amounted to £344,680 (2021 £301,952).

The expenditure on restricted funds was £15,691 (2021 £5,291).

5

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2022

Balance sheet

The net assets as at 31 March 2022 amounted to £588,916 (2021 £587,662); 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

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 :-

6

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2022

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 12 September 2022.

S Kremnitzer, Chairperson S Halon, Vice Chairperson Trustee Trustee

C Abrahams, Treasurer 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 2022

I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2022.

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

8

Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities for the year ended 31 March 2022

Current year
Unrestricted
Funds
2022
£
Income & Endowments from:
Donations, Grants & legacies
A1
324,494
Charitable activities
A2
27,194
Other trading activities
A3
-
Investments
A4
16
Other
A5
3,382
Total income
A
355,086
Expenditure on:
Charitable activities
B2
344,680
Total expenditure
B
344,680
Net income for the year
10,406
Transfers between funds
C
(336)
Net income after transfers
A-B-C
10,070
10,070
Reconciliation of funds:-
E
Total funds brought forward
202,423
Total funds carried forward
212,493
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2022
£
6,539
-
-
-
-
6,539
15,691
15,691
(9,152)
336
(8,816)
(8,816)
385,239
376,423		 Current year
Total Funds
2022
£
331,033
27,194
-
16
3,382
361,625
360,371
360,371
1,254
-
1,254
1,254
587,662
588,916		 Prior 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

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 2022

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
SORP
Ref
Net movement in funds		 Prior Year
Unrestricted
Funds
2021
£
309,976
4,368
-
67
318,609
301,952
301,952
16,657
247
16,904
16,904
185,519
202,423

 Prior Year
Restricted
Funds
2021
£
7,156
-
-
2
7,158
5,291
5,291
1,867
(247)
1,620
1,620
383,619
385,239		 Prior Year
Total Funds
2021
£
317,132
4,368
-
69
325,767
307,243
307,243
18,524
-
18,524
18,524
569,138
587,662

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 2022

Yeshurun Hebrew Congregation - Resources applied in the year ended 31 March 2022 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		 2022
£
1,254
(933)
321		 2021
£
18,524
(4,128)
14,396

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 2022

Revenue accumulated funds

Accumulated funds brought forward
(From)/To unrestricted revenue funds
Closing revenue funds
Recognised gains and losses before
transfers		 Unrestricted
Funds
2022
£
202,423
10,406
212,829
(336)
212,493		 Restricted
Funds
2022
£
385,239
(9,152)
376,087
336
376,423		 Total
Funds
2022
£
587,662
1,254
588,916
-
588,916		 Last year
Total Funds
2021
£
569,138
18,524
587,662
-
587,662

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
2022
£
61,391
3,641
(1,049)
63,983		 Last year
Total Funds
2021
£
60,294
5,100
(4,003)
61,391

The purposes for which these funds have been designated are described in Note 22 to the accounts.

Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
148,510
Revenue designated funds
63,983
Total funds
212,493		 Restricted
Funds
2022
£
376,423
-
376,423		 Total
Funds
2022
£
524,933
63,983
588,916		 Last Year
Total Funds
2021
£
526,271
61,391
587,662

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 2022

Note
SORP
Ref
Fixed assets
A
Tangible assets
11
A2
Current assets
B
Debtors
12
B2
36,276
Cash at bank and in hand
B4
180,324
Total current assets
216,600
Creditors: amounts falling due within
one year
14
C1
(95,854)
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
376,423
Unrestricted Funds
Unrestricted Revenue Funds
19
D3
148,510
Unrestricted Revaluation Reserve
19
D4
-
Designated Funds
Designated Revenue Funds
19
D3
63,983
Total charity funds
Net assets
The total net assets of the charity are funded by the funds of the
Net assets
36,276
180,324		 2022
£
598,390
29,856
181,879
211,735
(80,807)
120,746
719,136
(54,278)
664,858
(75,942)
588,916
385,239
376,423
141,032
-
148,510
61,391
63,983
588,916
charity, as follows:-		 29,856
181,879		 2021
£
602,653
130,928
216,600
(95,854)		 211,735
(80,807)
733,581
(63,977)
669,604
(81,942)
587,662
385,239
141,032
61,391
63,983 61,391
587,662

12

Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2022

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..

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

C Abrahams, Treasurer

Trustee

Approved by the board of trustees on 12 September 2022

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 2022

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 voluntary donations and continuing grant aid 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 2023, 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 2022

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 2022

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 2022

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		 2022
£
5,196
10,075		 2021
£
5,395
11,145
2022
£
1,483		 2021
£
1,638

17

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2022

7 Staff costs and emoluments

Salary costs
2022
£
Gross Salaries excluding trustees and key management personnel
131,845
Employer's National Insurance for all staff
3,701
Employer's contribution to defined benefit pension schemes
7,768
Employer's operating costs of defined
contribution pension schemes
2,307
Total salaries, wages and related costs
145,621
The average number of part time staff employed in the year was
3
The average number of full time staff employed in the year was
3
The estimated full time equivalent number of all staff employed in the year was
5
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
4
Engaged on management and administration
1
The estimated full time equivalent number of all staff employed as above
5		 2022
£
131,845
3,701
7,768
2,307		 2021
£
105,341
5,253
7,768
3,377
145,621 121,739
1
3
3
2
1
5 3

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.

Numbers of such staff to whom benefits are accruing :-
Under money purchase pension schemes		 No
3		 No
3
3 3

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 liabilities 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 2022

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 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Prior Year
Cost
31 March 2020
Additions
Transfers to fixed assets
Surplus on revaluation
Disposals
31 March 2021
Depreciation
31 March 2020
Charge for the year
31 March 2021
Net book value
31 March 2021
31 March 2020		 Land and
Buildings
£
730,357
-		 Plant &
Machinery
£
186,026
933		 Sifrei Torah
£
44,214
-		 Total
£
960,597
933
730,357 186,959 44,214 961,530
176,919
-		 157,050
4,091		 23,975
1,105		 357,944
5,196
176,919 161,141 25,080 363,140
553,438 25,818 19,134 598,390
553,438 28,976 20,239 602,653
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

All assets are used for direct charitable purposes.

19

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2022

12 Debtors
Trade debtors
Prepayments and accrued income
Other debtors
13 Defined benefit pension scheme assets and liabilities
At 1 April 2021
Defined benefit pension scheme payments made in year
Net defined benefit pension scheme liabilities at 31 March 2022
14 Creditors: amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Accruals
PAYE, NIC VAT and other taxes
Other creditors
15 Creditors: amounts falling due after one year
Bank loans and overdrafts
16 Income and Expenditure account summary
At 1 April 2021
Surplus for the year
At 31 March 2022
Defined benefit pension scheme liabilities due after one year
Defined benefit pension scheme liabilities due within one year
Net liability on the defined benefit pension scheme at 31 March 2022		 2022
£
22,361
8,414
5,501		 2021
£
9,140
5,921
14,795
36,276 29,856
2022
£
(81,942)
6,000		 2021
£
(87,942)
6,000
(75,942) (81,942)
(6,000) (6,000)
(6,000)
(69,942)		 (6,000)
(75,942)
(75,942) (81,942)
2022
£
9,525
22,880
14,452
405
48,592		 2021
£
9,233
19,231
5,091
-
47,252
95,854 80,807
2022
£
54,278		 2021
£
63,977
2022
£
587,662
1,254		 2021
£
569,138
18,524
588,916 587,662

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 in the most effective way possible within the context of the COVID-19 guidance in place at the relevant time. 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 2022

18 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2022
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Pension Liability
At 1 April 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Pension Liability		 Unrestricted
funds
£
281,829
92,755
(95,854)
(54,278)
(75,942)		 Designated
funds
£
63,983
-
-
-		 Restricted
funds
£
316,561
59,862
-
-
-		 Total
Funds
£
598,390
216,600
(95,854)
(54,278)
(75,942)
148,510 63,983 376,423 588,916
Unrestricted
funds
£
282,829
84,929
(80,807)
(63,977)
(81,942)		 Designated
funds
£
-
61,391
-
-
-		 Restricted
funds
£
319,824
65,415
-
-		 Total
Funds
£
602,653
211,735
(80,807)
(63,977)
(81,942)
141,032 61,391 385,239 587,662

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
2021
£
141,032
42,263
9,334
9,585
209		 Movement in
funds in 2022
See Note 20
£
6,765
(63)
1,797
2,084
(177)		 See Note 21
£
713
(611)
(238)
(200)
Transfers
between
funds in 2022		 Funds carried
forward to
2023
£
148,510
41,589
10,893
11,469
32
202,423 10,406 (336) 212,493
341,445
20,690
6,337
13,670
3,097		 (2,886)
(1,480)
-
-
(4,786)
-		 -
-
-
-
336
-		 338,559
19,210
-
6,337
9,220
3,097
385,239 (9,152) 336 376,423
587,662 1,254 - 588,916

21

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2022

20 Analysis of movements in funds over the year as shown in Note 19

Income
Expenditure
2022
2022
£
£
Unrestricted and designated funds:-
General Fund
335,571
(328,806)
Property Maintenance Fund
1,137
(1,200)
Events Committee Fund
7,040
(5,243)
The Guild Fund
9,583
(7,499)
Gentlemens Discussion Group
1,755
(1,932)
Restricted funds:-
Capital Fund
100
(2,986)
Sifrei Torah Fund
-
(1,480)
Cemetery Maintenance Fund
-
-
High Festival Charity
6,084
(10,870)
Israel Family Support
-
-
361,625
(360,371)
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
To/(from) High Festival Charity Fund
Net transfers
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'.		 Income
Expenditure
2022
2022
£
£
335,571
(328,806)
1,137
(1,200)
7,040
(5,243)
9,583
(7,499)
1,755
(1,932)
100
(2,986)
-
(1,480)
-
-
6,084
(10,870)
-
-		 Other
Gains &
Losses
2022
£
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
2022
£
6,765
(63)
1,797
2,084
(177)
(2,886)
(1,480)
-
(4,786)
-
361,625
(360,371)		 - 1,254
2022
£
713
(611)
(238)
(200)
-
336		 2021
£
4,250
-
(2,400)
(1,603)

(247)
-
-
-

21 Details of transfers between funds in

22

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2022

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 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 2022 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity.

24 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Individual donations over £1000
Donations from organisations
Small donations individually less than £1000
Total donations and gifts		 Current year
Unrestricted
Funds
2022
£
44,452
-
-		 Current year
Restricted
Funds
2022
£
6,184
-
-		 Current year
Total Funds
2022
£
50,636
-
-		 Prior Year
Total Funds
2021
£
34,023
-
-
44,452 6,539 50,991 34,023

Donations and gifts from individuals Including HMRC refunds on gift aided donations Prior Year analysis

Prior Year analysis
Prior year donations and gifts
Revenue grants from government and
public bodies
Government Grants
Total public sector revenue grants		 Prior Year
Unrestricted
Funds
2021
£
26,867		 Prior Year
Restricted
Funds
2021
£
7,156		 Prior Year
Total Funds
2021
£
34,023		 Prior Year
Total Funds
2021
£
5,629
Current year
Unrestricted
Funds
2022
£
400		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
400
400 - 400 5,629

24

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 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
Membership subscriptions as donations
CST
Total private sector revenue grants
Revenue grants and donations from non
public bodies
The Chief Rabbis Office		 Current year
Unrestricted
Funds
2022
£
2,075
4,931		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
2,075
4,931		 Prior Year
Total Funds
2021
£
1,660
2,587
7,006 - 7,006 4,247
Current year
Unrestricted
Funds
2022
£
272,636		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
272,636		 Prior Year
Total Funds
2021
£
273,233
324,494 6,539 331,033 317,132
Unrestricted
Funds
2021
£		 Restricted
Funds
2021
£		 Prior Year
Total Funds
2021
£
309,976 7,156 317,132

25 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
Other charitable activities
Total Primary purpose and ancillary
trading
Letting of property		 Current year
Unrestricted
Funds
2022
£
23,429
3,765		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
23,429
3,765		 Prior Year
Total funds
2021
£
4,368
-
27,194 - 27,194 4,368

25

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

Prior year
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
26
Current year
Total income from charitable trading
Total from charitable activities
A2
Income from charitable activities - Prior Year analysis
Prior year
Total income from charitable trading
28 Investment income
Bank Interest Receivable
Total investment income
A4
Investment income - Prior Year analysis
Prior Year
Total Income from charitable activities
Other charitable activities		 Prior Year
Unrestricted
Funds
2021
£
4,368		 Prior Year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2021
£
4,368		 Prior Year
Total Funds
2021
£
4,368
4,368 - 4,368
Current year
Unrestricted
Funds
2022
£
27,194		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
27,194
27,194 - 27,194 4,368
Prior Year
Unrestricted
Funds
2021
£
4,368		 Prior Year
Restricted
Funds
2021
£
-		 Prior Year
Total Funds
2021
£
4,368		 Prior Year
Total Funds
2021
£
69
4,368 - 4,368
Current year
Unrestricted
Funds
2022
£
16		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
16
16 - 16 69
Unrestricted
Funds
67		 Restricted
Funds
2		 Total Funds
69

26

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

29 Other income and gains
Current year
Total other income
A5
Other Income
Insurance claims - Revenue items		 Current year
Unrestricted
Funds
2022
£
3,382
-		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
3,382
-		 Prior Year
Total Funds
2021
£
1,358
2,840
3,382 - 3,382 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
Hire of Equipment
Other charitable activities
Travel and Subsistence - Charitable
Activities
Other staff costs
Temporary Staff - Charitable Activities
Donation and gifts
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
Bookkeeping
Subcontract payments		 Current year
Unrestricted
Funds
2022
£
131,845
3,701
7,768
2,307
-
142
-
29,114
2,296
21,508
10,879
2,182
2,847
-		 Current year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2022
£
131,845
3,701
7,768
2,307
-
142
-
29,114
2,296
21,508
10,879
2,182
2,847
-		 Prior 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
214,589 - 214,589 188,053

31 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Grants made to organisations		 Current year
Unrestricted
Funds
2022
£
2,818		 Current year
Restricted
Funds
2022
£
11,225		 Current year
Prior Year
Total Funds
Total Funds
2022
2021
£
£
14,043
5,985
2,818 11,225 14,043
5,985

27

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

Breakdown of Grants made to organisations
Current year Current year Current year
Current Year Unrestricted
Funds		 Restricted
Funds		 Total Funds
2022 2022 2022
£ £ £
Action for sick children 50 50
Age UK 100 100
Altzheimers Society 200 200
Arba Minim 960 960
Beechwood Cancer Car 150 150
Big Birthday Appeal 25 25
Bnai Brith 100 100
British Friends of Boys Town Jerusalem 150 150
British Friends of Ezer Mizion 200 200
British Friends of Israel 300 300
British Friends of Zaka 200 200
British Red Cross 50 50
Brookvale 200 200
Camp Simcha 200 200
Chai Cancer Care 200 200
Chayal el Chayal 433 433
Chief Rabbi's Office 1,000 1,000
Community Security Trust (CST) 300 300
Delamere 200 200
Emunah 100 100
Francis House Children's Hospice 150 150
Friends of Bnei Akiva 200 200
Friends of Meir & Bracha 250 250
Hathaway Trust 200 200
Hatzoloh Manchester 200 200
Initiation Society 150 150
J Netics 200 200
Jack Stonefield Foundation 400 400
Langdon College 100 100
Leket UK 200 200
Jeremys Circle 175 175
Jewish Blind & Disabled 250 250
Jewish Child's Day 150 150
Jewish Mental Health 400 400
Jewish Womens Aid 200 200
Langdon College 50 50
Liaison 200 200
London School of Jewish Studies 150 150
Maggie's Centre 250 250
Manchester Jewish Community Care 200 200
Manchester Jewish Deaf Association 250 250
Manchester Jewish Soup Kitchen 250 250
Mayor of Stockprt Charity fund 200 200
MDA (UK) 100 100
Neshomo 350 350
North Cheshire Jewish Primary School Trust 200 200
North West Police Benevolet Fund 200 200
Outreach 200 200
Shaare Zedek UK 200 200
Samaritans 50 50
Shabbat Chazon & Tisha B'av 200 200
St Ann's Hospice 250 250
The Christie 200 200
The Fed 400 400
The Friends of Alyn Orthopaedic Hospital 200 200
The Wellspring 100 100
Timimti Lev 75 75
Together Dementia 350 350
Torah Tots 100 100
Union Of Jewish Student 100 100

28

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

University of Jewish Chaplin
Yad Eliezer
Yad Lachim
Yom Hashoah Manchester
Youth Aliyah
Prior Year
Total grantmaking costs
B2c
Breakdown of Grants made to organisations
Prior 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
Grants made to organisations		 200
200
200
75
200		 200
200
200
75
200
2,818 11,225 14,043
Prior Year
Unrestricted
Funds
2021
£
4,605		 Prior Year
Restricted
Funds
2021
£
1,380		 Prior Year
Total Funds
2021
£
5,985
4,605 1,380 5,985
Prior Year
Unrestricted
Funds
2021
£
-
300
250
250
1,000
250
250
250
250
300
-
-
55
300
-
-
300
-
300
550		 Prior Year
Restricted
Funds
2021
£
75
200
200
200
75
200
200
200
30		 Prior 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
4,605 1,380 5,985

29

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 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
2022
2022
£
£
Premises Expenses
-
-
952
-
4,783
-
22,634
-
28,895
44
35,502
1,155
544
-
5,915
-
Administrative overheads
3,091
-
1,381
-
2,459
3
5,065
-
5,915
-
400
-
Professional fees paid to advisors other than the auditor or examiner
1,237
-
-
-
454
-
-
-
Financial costs
1,031
-
1,483
-
1,932
3,264
Support costs before reallocation
123,673
4,466
Total support costs - Current Year
123,673
4,466
The basis of allocation of costs between activities is described under accounting policies
Health and safety costs
Loan interest
Pension administration fees
Hire of equipment
Software licences and expenses
Telephone, fax and internet
Stationery and printing
Postage
Cleaning and waste management
Security costs
Rent payable under operating leases
Service charges payable
Property insurance
Light heat and power
Premises repairs, renewals and
maintenance
Accountancy fees other than
examination or audit fees
Professional fees
Recruitment costs
Bank charges
Depreciation & Amortisation for the period
Rates and water charges		 Current year
Total Funds
2022
£
-
952
4,783
22,634
28,939
36,657
544
5,915
3,091
1,381
2,462
5,065
5,915
400
1,237
-
454
-
1,031
1,483
5,196		 Prior 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
123,673 4,466 128,139 110,049
123,673 4,466 128,139 110,049

30

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

Prior Year
Premises Expenses
Rent payable under operating leases
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
Accountancy fees other than
examination or audit fees
Bank charges
Professional fees
Premises repairs, renewals and
maintenance
Security costs
Professional fees paid to advisors
Loan interest
Depreciation & Amortisation for the period
Support costs before reallocation
Total support costs - Prior Year
Financial costs
Pension administration fees		 Unrestricted
Funds
2021
£
1,421
6,162
13,784
11,960
36,118
508
7,490
3,456
1,698
1,571
4,947
4,062
191
1,203
6,941
454
643
1,638
1,891		 Restricted
Funds
2021
£
-
-
-
-
407
-
-
-
-
-
-
-
-
-
-
-
-
-
3,504		 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
106,138 3,911 110,049
110,049
106,138 3,911

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
2022
£
3,600		 Current year
Restricted
Funds
2022
£
-		 Current year
Total Funds
2022
£
3,600
3,600		 Prior Year
Total Funds
2021
£
3,156
3,600 - 3,156

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 2022 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
2022
£
214,589
2,818
123,673
3,600		 Current year
Restricted
Funds
2022
£
-
11,225
4,466
-		 Current year
Total Funds
2022
£
214,589
14,043
128,139
3,600		 Prior Year
Total Funds
2021
£
188,053
5,985
110,049
3,156
344,680 15,691 360,371 307,243
Prior Year
Unrestricted
Funds
2021
£
188,053
4,605
106,138
3,156		 Prior Year
Restricted
Funds
2021
£
-
1,380
3,911
-		 Prior Year
Total Funds
2021
£
188,053
5,985
110,049
3,156
301,952 5,291 307,243

32