The Charity Registration Number is :- 236420
Yeshurun Hebrew Congregation
Report and Accounts
31 March 2023
Yeshurun Hebrew Congregation
Report and accounts for the year ended 31 March 2023
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 2023
The Trustees present their Report and Accounts for the year ended 31 March 2023.
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 | Joint Vice Chairperson |
| S Lipshaw | Joint Vice Chairperson |
| C Abrahams | Joint Treasurer |
| D Stonefield | Joint Treasurer |
| D Verber | Joint Warden |
| J Skulnick | Joint Warden |
| G Taylor | Hon Secretary |
| A Dee | General Board Member |
| R Stone | General Board Member |
The following persons served as Trustees during the year ended 31 March 2023 :-
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 | Joint Vice Chairperson | |
| S Lipshaw | Joint Vice Chairperson | |
| C Abrahams | Joint Treasurer | |
| D Stonefield | Joint Treasurer | Appointed December 2022 |
| D Verber | Joint Warden | |
| J Skulnick | Joint Warden | Appointed December 2022 |
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
G Taylor Hon Secretary A Dee General Board Member R Stone General Board Member
Custodian Trustees
C A Frieze H H Solomons J Stone
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.
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.
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
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 community by running synagogue services; provision and upkeep 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 collecting toys for The Manchester Community Toy Drive for seriously ill children in need and the annual Mitzvah Day which raised donations and collections to provide thermos flasks filled with hot soup to distribute to the needy in the area.
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 and 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 Gentlemen's 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 Taskforce Chevra Kadisha The Guild Coffee & Bagel Women in Judaism Games in the afternoon Youth Activities Events Committee 5th Gatley Brownies Fly the Flag for Israel Yeshurun Warmth
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 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, and 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.
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
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 eleven members.
There were also three 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 2023
The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Net income | (429) | 1,254 |
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
| 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 |
139,382 66,842 206,224 382,263 588,487 |
148,510 63,983 - |
|---|---|---|
| 212,493 | ||
| 376,423 | ||
| 588,916 |
Financial review
The charity's financial position at the end of the year ended 31 March 2023
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 £5,840 (2022 - deficit of £8,816), leaving an accumulated surplus of £382,263 in restricted funds.
The unrestricted funds show a deficit for the year of £6,269 (2022 - surplus of £10,070), leaving an accumulated surplus of £206,224 in unrestricted funds.
During the year the capital repayments on the bank loans to finance the property occupied by the Rabbi amounted to £9,084 (2022 - £9,233).
Incoming resources
The level of subscription income shown in the accounts amounted to £271,161 (page 25), this after taking into account movements in bad debts written off and provided for, from £272,636 in 2022. 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 £41,859 compared to £44,452 last year.
Expenditure
The expenditure on unrestricted funds amounted to £343,452 (2022 £344,680).
The expenditure on restricted funds was £12,102 (2022 £15,691).
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
Balance sheet
The net assets as at 31 March 2023 amounted to £588,487 (2022 £588,916); 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 :-
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Yeshurun Hebrew Congregation
Trustees' Annual Report for the year ended 31 March 2023
-
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 5 November 2023.
S Kremnitzer, Chairperson S Lipshaw, Vice Chairperson Trustee Trustee
C Abrahams, Treasurer Trustee
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Yeshurun Hebrew Congregation
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2023
I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.
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 Charities 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:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 2023
Statement of Financial Activities for the year ended 31 March 2023
| Current year Unrestricted Funds 2023 £ Income & Endowments from: Donations, Grants & legacies A1 314,394 Charitable activities A2 22,292 Investments A4 497 Other A5 - Total income A 337,183 Expenditure on: Charitable activities B2 343,452 Total expenditure B 343,452 Net income for the year (6,269) Transfers between funds C - Net income after transfers A-B-C (6,269) (6,269) Reconciliation of funds:- E Total funds brought forward 212,493 Total funds carried forward 206,224 SORP Ref Net movement in funds |
Current year Restricted Funds 2023 £ 17,919 - 23 - 17,942 12,102 12,102 5,840 - 5,840 5,840 376,423 382,263 |
Current year Total Funds 2023 £ 332,313 22,292 520 - 355,125 355,554 355,554 (429) - (429) (429) 588,916 588,487 |
Prior 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 |
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.
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Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2023
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 Investments A4 Other A5 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 2022 £ 324,494 27,194 16 3,382 355,086 344,680 344,680 10,406 (336) 10,070 10,070 202,423 212,493 |
Prior Year Restricted Funds 2022 £ 6,539 - - - - 6,539 15,691 15,691 (9,152) 336 (8,816) (8,816) 385,239 376,423 |
Prior 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 |
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 2023
Yeshurun Hebrew Congregation - Resources applied in the year ended 31 March 2023 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 |
2023 £ (429) (9,712) (10,141) |
2022 £ 1,254 (933) |
| 321 |
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 2023
Revenue accumulated funds
| Accumulated funds brought forward (From)/To unrestricted revenue funds Closing revenue funds Recognised gains and losses before transfers |
Unrestricted Funds 2023 £ 212,493 (6,269) 206,224 206,224 |
Restricted Funds 2023 £ 376,423 5,840 382,263 - 382,263 |
Total Funds 2023 £ 588,916 (429) 588,487 - 588,487 |
Last year Total Funds 2022 £ 587,662 1,254 |
|---|---|---|---|---|
| 588,916 - |
||||
| 588,916 |
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 2023 £ 63,983 2,859 - 66,842 |
Last year Total Funds 2022 £ 61,391 3,641 (1,049) |
|---|---|---|
| 63,983 |
The purposes for which these funds have been designated are described in Note 21 to the accounts.
| Summary of funds Unrestricted and Designated funds 2023 £ Revenue accumulated funds 139,382 Revenue designated funds 66,842 Total funds 206,224 |
Restricted Funds 2023 £ 382,263 - 382,263 |
Total Funds 2023 £ 521,645 66,842 588,487 |
Last Year Total Funds 2022 £ 524,933 63,983 |
|---|---|---|---|
| 588,916 |
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 2023
| Note SORP Ref Fixed assets A Tangible assets 11 A2 Current assets B Debtors 12 B2 18,780 Cash at bank and in hand B4 125,008 Total current assets 143,788 Creditors: amounts falling due within one year 14 C1 (42,000) 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 18 D2 382,263 Unrestricted Funds Unrestricted Revenue Funds 18 D3 139,382 Unrestricted Revaluation Reserve 18 D4 - Designated Funds Designated Revenue Funds 18 D3 66,842 Total charity funds Net assets The total net assets of the charity are funded by the funds of the Net assets |
18,780 125,008 |
2023 £ 602,206 36,276 180,324 216,600 (95,854) 101,788 703,994 (45,565) 658,429 (69,942) 588,487 376,423 382,263 148,510 - 139,382 63,983 66,842 588,487 - charity, as follows:- |
36,276 180,324 |
2022 £ 598,390 120,746 |
|---|---|---|---|---|
| 143,788 (42,000) |
216,600 (95,854) |
|||
| 719,136 (54,278) |
||||
| 664,858 (75,942) |
||||
| 588,916 | ||||
| 376,423 148,510 63,983 |
||||
| 66,842 | 63,983 | |||
| 588,916 | ||||
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Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2023
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 Lipshaw, Vice Chairperson Trustee Trustee
C Abrahams, Treasurer
Trustee
Approved by the board of trustees on 5 November 2023
The notes attached on pages 14 to 32 form an integral part of these accounts.
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Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
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.
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Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
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.
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Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
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 2023
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 |
2023 £ 5,896 10,661 |
2022 £ 5,196 10,075 |
|---|---|---|
| 2023 £ 2,431 |
2022 £ 1,483 |
|
| 2,431 | 1,483 |
17
Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
7 Staff costs and emoluments
| Salary costs 2023 £ Gross Salaries excluding trustees and key management personnel 128,324 Employer's National Insurance for all staff 8,448 Employer's contribution to defined benefit pension schemes 7,768 Employer's operating costs of defined contribution pension schemes 2,893 Total salaries, wages and related costs 147,433 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 |
2023 £ 128,324 8,448 7,768 2,893 |
2022 £ 131,845 3,701 7,768 2,307 |
|---|---|---|
| 147,433 | 145,621 | |
| 3 3 5 4 1 |
||
| 5 | 5 |
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 2023
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 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Prior Year Cost 31 March 2021 Additions Transfers to fixed assets Surplus on revaluation Disposals 31 March 2022 Depreciation 31 March 2021 Charge for the year 31 March 2022 Net book value 31 March 2022 31 March 2021 |
Land and Buildings £ 730,357 - |
Plant & Machinery £ 186,959 9,712 |
Sifrei Torah £ 44,214 - |
Total £ 961,530 9,712 |
|---|---|---|---|---|
| 730,357 | 196,671 | 44,214 | 971,242 | |
| 176,919 - |
161,141 4,791 |
25,080 1,105 |
363,140 5,896 |
|
| 176,919 | 165,932 | 26,185 | 369,036 | |
| 553,438 | 30,739 | 18,029 | 602,206 | |
| 553,438 | 25,818 | 19,134 | 598,390 | |
| 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 2023
| 12 Debtors Trade debtors Prepayments and accrued income Other debtors 13 Defined benefit pension scheme assets and liabilities At 1 April 2022 Defined benefit pension scheme payments made in year Net defined benefit pension scheme liabilities at 31 March 2023 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 2022 Surplus for the year At 31 March 2023 Net liability on the defined benefit pension scheme at 31 March 2023 Defined benefit pension scheme liabilities due within one year Defined benefit pension scheme liabilities due after one year |
2023 £ 3,834 4,761 10,185 |
2022 £ 22,361 8,414 5,501 |
|---|---|---|
| 18,780 | 36,276 | |
| 2023 £ (75,942) 6,000 |
2022 £ (81,942) 6,000 |
|
| (69,942) | (75,942) | |
| (6,000) | (6,000) | |
| (6,000) (63,942) |
(6,000) (69,942) |
|
| (69,942) | (75,942) | |
| 2023 £ 9,154 6,213 6,764 474 19,395 |
2022 £ 9,525 22,880 14,452 405 48,592 |
|
| 42,000 | 95,854 | |
| 2023 £ 45,565 |
2022 £ 54,278 |
|
| 2023 £ 588,916 (429) |
2022 £ 587,662 1,254 |
|
| 588,487 | 588,916 |
20
Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
17 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2023 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability At 1 April 2022 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability |
Unrestricted funds £ 288,693 7,567 (41,366) (45,565) (69,942) |
Designated funds £ 67,434 (594) - - |
Restricted funds £ 313,513 68,787 (40) - - |
Total Funds £ 602,206 143,788 (42,000) (45,565) (69,942) |
|---|---|---|---|---|
| 139,387 | 66,840 | 382,260 | 588,487 | |
| 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 |
18 Change in total funds over the year as shown in Note 17 , 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 2022 £ 148,510 41,589 10,893 11,469 32 |
Movement in funds in 2023 See Note 19 £ (9,314) 363 4,093 (1,841) 430 |
See Note 20 £ 185 (185) Transfers between funds in 2023 |
Funds carried forward to 2024 £ 139,381 41,952 14,986 9,628 277 |
|---|---|---|---|---|
| 212,493 | (6,269) | - | 206,224 | |
| 338,559 19,210 6,337 9,220 3,097 |
(1,265) (1,105) 1,033 - 7,177 - |
- - - - - |
337,294 18,105 1,033 6,337 16,397 3,097 |
|
| 376,423 | 5,840 | - | 382,263 | |
| 588,916 | (429) | - | 588,487 |
21
Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
19 Analysis of movements in funds over the year as shown in Note 18
| 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 |
Other Income Expenditure Gains & Movement Losses in funds 2023 2023 2023 2023 £ £ £ £ 319,103 (328,417) - (9,314) 363 - 363 6,334 (2,241) - 4,093 8,841 (10,682) - (1,841) 2,542 (2,112) - 430 678 (1,943) - (1,265) - (1,105) - (1,105) 10,087 (9,054) - 1,033 7,177 - 7,177 |
|---|---|
| 355,125 (355,554) - (429) |
20 Details of transfers between funds in
| To/(from) Property Maintenance Fund To/(from) Events Committee Fund To/(from) The Guild Fund To/(from) Gentlemens Discussion Group To/(from) High Festival Charity Fund Net transfers The transfers shown in note 18 above are:- To/(from) General Fund in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'. |
2023 £ 185 (185) |
2022 £ 713 (611) (238) (200) 336 |
|---|---|---|
| - | - |
22
Yeshurun Hebrew Congregation
Notes to the Accounts for the year ended 31 March 2023
21 The purposes for which the funds as detailed in note 18 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.
22 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 2023 as required by the SORP 2015
This analysis is classified by conventional nominal descriptions and not by activity.
23 Donations, Grants and Legacies
| Donations, Grants and Legacies | ||||
|---|---|---|---|---|
| Donations and gifts from individuals Total donations and gifts Small donations individually less than £1000 |
Current year Unrestricted Funds 2023 £ 41,859 |
Current year Restricted Funds 2023 £ 17,916 |
Current year Total Funds 2023 £ 59,775 54,001 |
Prior Year Total Funds 2022 £ 50,991 |
| 36,085 | 17,916 | 50,991 |
Donations and gifts from individuals Including HMRC refunds on gift aided donations
Prior Year analysis
| Prior Year analysis | ||||
|---|---|---|---|---|
| Prior year donations and gifts Total public sector revenue grants Small grants individually less than £1000 Government Grants Revenue grants from government and public bodies |
Prior Year Unrestricted Funds 2022 £ 44,452 |
Prior Year Restricted Funds 2022 £ 6,539 |
Prior Year Total Funds 2022 £ 50,991 Current year Total Funds 2023 £ - - - |
Prior Year Total Funds 2022 £ - 400 |
| Current year Unrestricted Funds 2023 £ - - |
Current year Restricted Funds 2023 £ - - |
|||
| - | - | 400 |
24
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
| Current year Unrestricted Funds 2023 £ - 2,450 4,701 7,151 Current year Unrestricted Funds 2023 £ 271,158 Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 314,394 Prior year Unrestricted Funds 2022 £ Total Donations, Grants and Legacies A1 324,494 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2023 £ Primary purpose and ancillary trading - 16,757 5,535 22,292 Letting of property Total private sector revenue grants Revenue grants and donations from non public bodies Gift Aid Donations from subsidiaries The Chief Rabbis Office Other charitable activities Total Primary purpose and ancillary trading CST Management fees and charges received Membership subscriptions as donations |
Current year Unrestricted Funds 2023 £ - 2,450 4,701 |
Current year Restricted Funds 2023 £ - - - |
Current year Total Funds 2023 £ - 2,450 4,701 7,151 Current year Total Funds 2023 £ 271,161 |
Prior Year Total Funds 2022 £ 2,075 4,931 - |
|---|---|---|---|---|
| 7,151 | - | 7,006 | ||
| Current year Unrestricted Funds 2023 £ 271,158 |
Current year Restricted Funds 2023 £ 3 |
Prior Year Total Funds 2022 £ 272,636 |
||
| 314,394 | 17,919 | 332,313 Prior Year Total Funds 2022 £ 331,033 Current year Total Funds 2023 £ - 16,757 5,535 22,292 |
331,033 | |
| Unrestricted Funds 2022 £ |
Restricted Funds 2022 £ |
Prior Year Total funds 2022 £ - 23,429 3,765 |
||
| 324,494 | 6,539 | |||
| Current year Restricted Funds 2023 £ - - - |
||||
| 22,292 | - | 27,194 |
24 Income from charitable activities - Trading Activities
25
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
| Prior year Primary purpose and ancillary trading Total Primary purpose and ancillary trading 25 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 26 Investment income Bank Interest Receivable Total investment income A4 Investment income - Prior Year analysis Prior Year Other charitable activities Total Income from charitable activities |
Prior Year Unrestricted Funds 2022 £ 23,429 |
Prior Year Restricted Funds 2022 £ - |
Prior Year Total Funds 2022 £ 23,429 27,194 Current year Total Funds 2023 £ 22,292 22,292 Prior Year Total Funds 2022 £ 27,194 27,194 Current year Total Funds 2023 £ 520 520 Total Funds 16 |
Prior Year Total Funds 2022 £ 27,194 |
|---|---|---|---|---|
| 27,194 | - | |||
| Current year Unrestricted Funds 2023 £ 22,292 |
Current year Restricted Funds 2023 £ - |
|||
| 22,292 | - | 27,194 | ||
| Prior Year Unrestricted Funds 2022 £ 27,194 |
Prior Year Restricted Funds 2022 £ - |
Prior Year Total Funds 2022 £ 16 |
||
| 27,194 | - | |||
| Current year Unrestricted Funds 2023 £ 497 |
Current year Restricted Funds 2023 £ 23 |
|||
| 497 | 23 | 16 | ||
| Unrestricted Funds 16 |
Restricted Funds - |
26
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
| 27 Other income and gains Current year Total other income A5 Insurance claims - Revenue items Other Income |
Current year Unrestricted Funds 2023 £ - - |
Current year Restricted Funds 2023 £ - - |
Current year Total Funds 2023 £ - - |
Prior Year Total Funds 2022 £ 3,382 - |
|---|---|---|---|---|
| - | - | - | 3,382 |
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.
Other income and gains - Prior year analysis
| Prior Year Total other income A5 Insurance claims - Revenue items |
Prior Year Unrestricted Funds 2022 £ 3,382 |
Prior Year Restricted Funds 2022 £ - |
Prior Year Total Funds 2022 £ 3,382 |
|---|---|---|---|
| 3,382 | - | 3,382 |
28 Expenditure on charitable activities - Direct spending
| Current Year Total direct spending B2a Bookkeeping Subcontract payments 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 Temporary Staff - Charitable Activities Hire of Equipment Other charitable activities Travel and Subsistence - Charitable Activities Other staff costs |
Current year Unrestricted Funds 2023 £ 128,324 8,448 7,768 2,893 - 2,177 2,185 11,833 2,638 47,760 8,950 - - - |
Current year Restricted Funds 2023 £ - - - - - - - - - - - - - - |
Current year Total Funds 2023 £ 128,324 8,448 7,768 2,893 - 2,177 2,185 11,833 2,638 47,760 8,950 - - - |
Prior 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 - |
|---|---|---|---|---|
| 222,976 | - | 222,976 | 214,589 |
27
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
29 Expenditure on charitable activities- Grant funding of activities
| Current Year Total grantmaking costs B2c Current Year Jewish Child's Day Manchester Jewish Community Care MDG Chanukah Party The Fed The Mustard Tree The Feinman Trust World Jewish Relief Prior Year Total grantmaking costs B2c Breakdown of Grants made to organisations Prior Year Action for Sick Children Age UK Altzheimers Society Arba Minim Beechwood Cancer Care Big Birthday Appeal Bnai Brith British Friends of Boys Town Jerusalem British Friends of Ezer Mizion British Friends of Israel British Friends of Zaka British Red Cross Brookvale Camp Simcha Chai Cancer Care Grants made to organisations Breakdown of Grants made to organisations Grants made to organisations |
Current year Unrestricted Funds 2023 £ 2,080 |
Current year Restricted Funds 2023 £ - |
Current year Prior Year Total Funds Total Funds 2023 2022 £ £ 2,080 14,043 |
|---|---|---|---|
| 2,080 | - | 2,080 14,043 |
|
| Current year Unrestricted Funds 2023 £ 250 250 330 350 200 250 450 |
Current year Restricted Funds 2023 £ |
Current year Total Funds 2023 £ 250 250 330 350 200 250 450 2,080 Prior Year Total Funds 2022 £ 14,043 14,043 Prior Year Total Funds 2022 £ 50 100 200 960 150 25 100 150 200 300 200 50 200 200 200 |
|
| 2,080 | - | ||
| Prior Year Unrestricted Funds 2022 £ 2,818 |
Prior Year Restricted Funds 2022 £ 11,225 |
||
| 2,818 | 11,225 | ||
| Prior Year Unrestricted Funds 2022 £ 960 25 |
Prior Year Restricted Funds 2022 £ 50 100 200 150 100 150 200 300 200 50 200 200 200 |
28
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
| Chayal el Chayal Chief Rabbi's Office Community Security Trust (CST) Delamere Emunah Francis House Children's Hospice Friends of Bnei Akiva Friends of Meir & Bracha Hathaway Trust Hatzoloh Manchester Initiation Society J Netics Jack Stonefield Foundation Langdon College Leket UK Jeremys Circle Jewish Blind & Disabled Jewish Child's Day Jewish Mental Health Jewish Womens Aid Langdon College Liaison London School of Jewish Studies Maggie's Centre Manchester Jewish Community Care Manchester Jewish Deaf Association Manchester Jewish Soup Kitchen Mayor of Stockport Charity fund MDA (UK) Neshomo North Cheshire Jewish Primary School Trust North West Police Benevolent Fund Outreach Shaare Zedek UK Samaritans Shabbat Chazon & Tisha B'av St Ann's Hospice The Christie The Fed The Friends of Alyn Orthopaedic Hospital The Wellspring Timimti Lev Together Dementia Torah Tots Union Of Jewish Student University of Jewish Chaplin Yad Eliezer Yad Lachim Yom Hashoah Manchester Youth Aliyah |
433 1,000 200 200 |
300 200 100 150 200 250 200 200 150 200 400 100 200 175 250 150 400 200 50 200 150 250 200 250 250 200 100 350 200 200 200 200 50 250 200 400 100 75 350 100 100 200 200 200 75 200 |
433 1,000 300 200 100 150 200 250 200 200 150 200 400 100 200 175 250 150 400 200 50 200 150 250 200 250 250 200 100 350 200 200 200 200 50 200 250 200 400 200 100 75 350 100 100 200 200 200 75 200 |
|---|---|---|---|
| 2,818 | 11,225 | 14,043 |
29
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015
30 Support costs for charitable activities
| Support costs for charitable activities | ||||
|---|---|---|---|---|
| Current Year Premises Expenses Administrative overheads Professional fees paid to advisors other than the Financial costs Support costs before reallocation Total support costs - Current Year Depreciation & Amortisation for the period Rates and water charges Premises repairs, renewals and maintenance Postage Cleaning and waste management Security costs Service charges payable Property insurance Light heat and power Loan interest Telephone, fax and internet Stationery and printing Accountancy fees other than examination or audit fees Bank charges Pension administration fees Hire of equipment Software licences and expenses Other legal and professional Health and safety costs |
Current year Current year Unrestricted Funds Restricted Funds 2023 2023 £ £ 1,164 - 5,347 - 15,407 - 31,192 5,100 26,996 3,954 - - 6,862 - 2,784 - 1,710 - 3,516 - 5,605 - 5,946 - 242 - auditor or examiner 1,482 - - - 461 - 1,403 - 2,431 - 2,848 3,048 |
Current year Total Funds 2023 £ 1,164 5,347 15,407 36,292 30,950 - 6,862 2,784 1,710 3,516 5,605 5,946 242 1,482 - 461 1,403 2,431 5,896 |
Prior 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 |
|
| 115,396 | 12,102 | 127,498 127,498 |
128,139 | |
| 115,396 | 12,102 | 128,139 |
The basis of allocation of costs between activities is described under accounting policies
30
Yeshurun Hebrew Congregation
Detailed analysis of income and expenditure for the year ended 31 March 2023 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 Total support costs - Prior Year Financial costs Pension administration fees Professional fees paid to advisors Loan interest Depreciation & Amortisation for the period Support costs before reallocation Bank charges Premises repairs, renewals and maintenance Security costs Accountancy fees other than examination or audit fees |
Unrestricted Funds 2022 £ 952 4,783 22,634 28,895 35,502 544 5,915 3,091 1,381 2,459 5,065 5,915 400 1,237 454 1,031 1,483 1,932 |
Restricted Funds 2022 £ - - - 44 1,155 - - - - 3 - - - - - - - 3,264 |
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 |
|---|---|---|---|
| 123,673 | 4,466 | 128,139 128,139 |
|
| 123,673 | 4,466 |
The basis of allocation of costs between activities is described under accounting policies
31 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Total Governance costs |
Current year Unrestricted Funds 2023 £ 3,000 |
Current year Restricted Funds 2023 £ - |
Current year Total Funds 2023 £ 3,000 3,000 |
Prior Year Total Funds 2022 £ 3,600 |
|---|---|---|---|---|
| 3,000 | - | 3,600 |
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 2023 as required by the SORP 2015
32 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 2023 £ 222,976 2,080 115,396 3,000 |
Current year Restricted Funds 2023 £ - - 12,102 - |
Current year Total Funds 2023 £ 222,976 2,080 127,498 3,000 355,554 Prior Year Total Funds 2022 £ 214,589 14,043 128,139 3,600 |
Prior Year Total Funds 2022 £ 214,589 14,043 128,139 3,600 |
|---|---|---|---|---|
| 343,452 | 12,102 | 360,371 | ||
| Prior Year Unrestricted Funds 2022 £ 214,589 2,818 123,673 3,600 |
Prior Year Restricted Funds 2022 £ - 11,225 4,466 - |
|||
| 344,680 | 15,691 | 360,371 |
32