2024-03-31-accounts

Annual Committee Report 2023-2024

YESHURUN HEBREW CONGREGATION

ANNUAL COMMITTEE REPORTS

2023 -24

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Annual Committee Report 2023-2024

CHAIR’S REPORT

This past year has been particularly challenging, marked by the deeply troubling events of October 7, 2023, in Israel, and the ongoing conflict since then. Our thoughts remain with everyone affected, and as a community, we have stood together to offer support where we can. It is inspiring to see growing numbers back in shul on Shabbat, with a higher attendance percentage than many other congregations. Our community has shown resilience and compassion, caring for each other through both joyful and challenging times.

Amid these difficult times, we have still found reason to celebrate and gather as a community. Notably, we marked our 60th Anniversary with memorable events, including a visit from the Chief Rabbi and a successful Gala Dinner, both of which truly captured the spirit of Yeshurun. Thank you to all those who have helped organise the events, those who put together the 60[th] Anniversary display, chronicling our first 60 years and discovering some fantastic photos and stories, and to all of you who attended. Here is to the next 60!

We also enjoyed other community events, including a Chanukah Dinner with Chazan Charlie Chait, and Cheese and Wine Evening, organised by our dedicated Events Committee and the Guild. The services over the Yomim Noraim and Chagim brought us together, enhanced by Chazan Michael Isdale and the Choir, and the dedication of our new Sefer Torah cover and extended Yizkor service on Shemini Atzeret was particularly poignant.

Our synagogue thrives thanks to a dedicated network of volunteers. We have a remarkable range of activities happening on a regular basis, from Men’s and Ladies Discussion Groups, Coffee and Bagel events, Brownies, Women’s and Children’s Services, Fly the Flag gatherings, Julia Segar Book Club, much praised and appreciated Kiddushim and guest speakers, to school visits hosted by Charles Bloom. It is wonderful to see the Shul being used so regularly, and if anyone has any other events/groups they wish to see in shul, please contact me, or the Office. Thanks to those who support the Minyanim, and the Davening and Leyening team. Our Security team, Chevra Kadisha, and Liaison volunteers do invaluable work. They would all appreciate additional support, particularly as we enter a period without rabbinic leadership, as would the Minyan, if we are to continue being able to hold our daily services.

I want to extend my heartfelt thanks to the Board and Council for their steadfast support, time and effort they have all put in over the past year. Thank you to Malcolm Joels, stepping down as Vice Chair, and to Walter Braude, who left the Board at the end of August, for their hard work and commitment. I would also like to express sincere gratitude to David Stonefield for his extraordinary efforts as Treasurer over the last two years. Even after moving to Whitefield several months ago, David remained a shul member to be able to continue his role on the Board, seeing his work through to this AGM.

The Shul would not run the way it does without Amanda Kaye, our super organised, efficient and knowledgeable Administrator, together with Louise Ogden who joined

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her at the beginning of the year, Mark our Caretaker, and Emma and her team, Jo, and Jane. Their contributions and hard work are invaluable to the Shul.

We will shortly bid a fond farewell to Rabbi Greg, Hannah, and their boys as they prepare to move south to BES@Yavneh. We were delighted to be able to honour them at Simchat Torah, as Chatan Torah and Eshet Chayil, a perfect way for the community to say thank you for all they have done for Yeshurun. Their hard work, commitment, empathy, support and energy have touched every aspect of our community. As I said on Simchat Torah, Rabbi Greg’s sermons, particularly the ’60 seconds for the 60[th] anniversary’ and this Succot’s ‘61 second’ sermons, marking our move into our 61[st] year, have been greatly appreciated by us all. Those moments of reflection captured so much meaning in such a short time, and it’s those little touches that we will miss. BES@Yavneh is in for a real treat as it was founded just 17 years ago! We wish them much luck and success in their next chapter.

We now have the challenge of finding their replacements and I will update the community when I am in a position to do so.

Thank you all for being part of Yeshurun, for your support, and for making our community the warm and welcoming place it is.

Andrea Cohen Chair

GABBAI REPORT

The highlight of the year was undoubtedly the visit of the Chief Rabbi. He spoke so warmly about Yeshurun and his visit was emphasised by his message of continued success for our future. I would like to re-iterate his message that we, as a growing community with many young families will go from strength to strength.

Our services this year have been a remarkable success in that hardly a time goes by without having a Minyan for all our services. Sincere thanks to Mike Cohen for his sterling efforts and his undoubted enthusiasm and support for Yeshurun. Let us not, however, become complacent. I am sure we have many members who could perhaps help by being in shul just that little bit more often as this would considerably ease the pressure on our regular attendees.

Rabbi Greg has, as ever, been energetic, supportive, and helpful in this his final year at Yeshurun. I want to thank him for his enormous contribution and wish him well when he, Rebbetzin Hannah and the boys take up their new position at Borehamwood Shul. They will always have a welcome at Yeshurun.

During the year I have been delighted at the response received from those who Daven and Lehen. They continue to give of their time and effort to support our services with both Davening and Lehening and to all of you – my heartfelt thanks. I know from the generous nature of those members, it is unnecessary to mention individual names.

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I cannot, however, fail to mention Chazan Isdale who has delighted us with his Chazzanut in time honoured Yeshurun tradition. Our services over the Yomin Noraim have been an absolute pleasure, suitably enhanced by the Choir. I look forward to welcoming both Michael and Tanya whenever the situation presents itself. My thanks to my Gabbai committee who have continuously been a great help to me. Arranging all our services, allocating Mitzvot and being available at all our services especially Shabbat and Yom Tov is no easy task. If any member feels they would like to assist, please do not hesitate to contact me.

Mazeltov to our Chatan Torah, Rabbi Greg, Mazeltov to our Chatan Bereishit Phil Seager and Mazeltov to our Eshet Chayil Rebbetzen Hannah and Anne Joels and to all your families.

This year I have undertaken a complete appraisal of our Sefer Torah and having checked them all, unfortunately have found many to be Possul – non-Kosher. This has been purely due to age and usage. The parchment and the ink have started to degrade. For this reason, I started the process of sponsorship for a new Sefer Torah. The result has so far been very encouraging. At the time of writing my report, I still need about 12 sponsors before I can give the go ahead to order a new one. Members have asked whether they can sponsor a joint Sefer and whether gift aid is available. Yes, in both cases. I would like to think that with a final push this can be achieved.

Finally, thanks must be extended to you, our Members for your support throughout the year. Please continue to support our services on Shabbat but with a request. Please come more often and please come on Friday night. Keep well and I look forward to joining you in Shul with that wonderful Yeshurun Ruach.

David Verber Gabbai

CHAIRMAN’S REPORT - BURIAL SOCIETY

Our work this year has focused on a small number of key topics.

Based on advice, a specialist review of our liability for income and capital gains taxes was commissioned. It found that we, that is YBS, are liable for both taxes. Consequently, we reached a settlement with the income tax authorities and have paid a sum equivalent to about £200-300 per year for the last 14 years.

We shall, of course, need in future to complete tax returns and pay any tax due. It also follows that we shall have to pay Capital Gains Tax, after deducting all eligible allowances, on investments, which we may in future need to sell. Unfortunately, the cost of the advice and the help we received was substantial.

A second major task this year was to reach an agreement with the Executive of the synagogue relating to arrears due for the cost of providing us with administrative and accounting services. Reaching this agreement was difficult, but we believe that a reasonable compromise was accepted and the matter has now been put behind us.

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As from the beginning of 2024 we changed the arrangements for our administrative and accounting services, and we now bear these costs directly.

Lastly, we focused on the increasing demand from Synagogue members who leave the Cheadle and Gatley area but wish to retain their membership of YBS.

This request has been increasingly common. We have now formally agreed that members of the synagogue who remain members of YBS are entitled to benefits under our scheme when the need arises. We also decided that YBS will not normally make transfer during lifetimes.

I am very grateful to Ivor Nathan and Geoff Weisgard whose joint management of the cemetery itself and all funeral arrangements has been quietly, competently and meticulously carried out. We in the YBS Committee and all our members depend on that commitment and willing work at the most sensitive times of greatest need. We are grateful.

Ivor’s management of the Cemetery and gardens is a major task which he cheerfully undertakes for us and has resulted in well-kept, neat and peaceful grounds. We are also grateful for this work.

I find it is, however, a matter of regret that our Community no longer undertakes our own Tahara for our funerals, particularly because we invested so much in our facilities for Tahara at our cemetery.

Instead, we have, for some years, and especially during the Covid Pandemic, relied on the services of Misaskim of North Manchester who are very helpful and responsive to our needs. The main reason for this change is difficulty in finding both women and men members in our Synagogue community to undertake Tahara. Yeshurun was proud to be able to rely on its own Chevra Kadisha: I am sad that we are no longer able to do so.

The committee of YBS relies heavily on the support of its Trustees. Sadly, Philip Kanas and Jo Richler-Kleiman both indicated their intention to resign as Trustees. Their work, advice and contribution over many years, in particular the support Phil has given us in our dealings with the tax authorities this year has been invaluable. We thank them for their many years of service.

Tony Kaye has however, agreed to become a Trustee; his appointment will, we hope, be formally approved at our forthcoming AGM.

I am also sorry to report that Geoff Weisgard indicated his wish to resign from our committee. We thank him for his many years of support and service and hope that his help for the work of the Chevra Kadisha will continue.

Our committee work depends on the efforts of its members: I am grateful for all their help and support during the last year. We still need to strengthen the committee and this task is ongoing.

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During the coming year we plan, with the help of David Black to update our notes and Frequently Asked Questions document to describe our role and work, and the changes we have made. The need for a new “user-friendly” document has become increasingly clear to us all.

I am pleased to report that Alan Tomlinson has agreed to be Chairman of the Committee, a task I shall share with him for the coming year. I thank him for all his help during the year as acting Treasurer, taking on this work from Gerald Halon. That has shown us just how much work and commitment Gerald gave us for many years. It was unstinting and meticulous. We wish him and Sally every happiness and success in their new home in London and thank him for all his efforts over the years.

Sincere thanks also need to be extended to the office staff of Amanda and her colleagues in the Shul office, whose support has been invaluable, and to Michelle Weiner Black who deals so competently with our accounts.

A critical function of YBS is to ensure the adequacy of funds to meet our future financial demands for burials. An up-to-date actuarial valuation as at the end of 2023 has been commissioned.

Johnny Hill (Chairman)

CHEVRA KADISHA & CEMETERY REPORT

Chevra Kadisha

The Chevra has continued to provide its services dealing with sad but inevitable end of life events.

We are continuing to use Misaskim and are extremely grateful to them for the service they provide in collecting and delivering the deceased and in carrying out Tahara on our behalf.

With the difficulty of ensuring sufficient members to help in Tahara we have reluctantly agreed to carry on using Misaskim to support our needs. The female team now support us at funerals and unveilings and their presence is invaluable especially with the female mourners.

We now have no additional backup during Shabbat and festivals but ongoing discussions that Misaskim have initiated with a non-Jewish firm, might provide an opportunity for emergency cover on occasions when they are not available. The community were informed about this prior to Rosh Hashanah.

Finally, as always, our heartfelt thanks to Amanda and Louise in the office and all the Chevra Kadisha members for their wonderful support during the year and without whom none of our work would be possible.

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Maintenance

Removal of the conifers and planting a shrub garden have given a face lift to the car park area of the cemetery and this work has continued this year. Together with the work undertaken by our gardeners, the overall impression in the cemetery is much improved. Work to remove old shrubs and hedges will continue through the winter. Stockport Council are now addressing some more major maintenance work we have requested around the perimeter of the cemetery and in particular to the drainage near the Ohel.

A couple of gravestones are in urgent need of repair. Unfortunately, where the family cannot be contacted we have decided that the Burial Society cannot incur the costs for repair.

New chairs have been purchased for use in the Ohel and they may be taken graveside if needed.

We continue to offer the service of burying religious books; this is more expensive than many would guess and donations to the Shul from those using the service to help cover the cost of this are most welcome. As the current shaymus hole is nearly full, a new one will probably be required to bury the latest volume of books received for burial.

Special thanks to Geoff Weisgard whose help in the maintenance of the cemetery is invaluable.

Ivor Nathan

5[th] GATLEY BROWNIES REPORT

5[th] Gatley Brownies have had another busy year filled with craft, cooking, badges and outdoor pursuits.

Unfortunately, the weather was so awful we could not have our annual water fight. We did join 3rd Gatley Brownies for a rounder’s tournament just before the heavens opened at the end!

We also joined up with the RSPB for a badge, which involved swapping an indoor meeting with an outdoor one. We went on a nature trail and pond dipping in Abney Park. We definitely have a few future biologists among our girls!

We are still keen for any new helpers whether adults or teenagers, regular or occasional.

Sofie Zermansky Brown Owl

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BAGEL BRUNCH & CHAT REPORT

Our change to a lunchtime Bagel Brunch & Chat (instead of coffee morning) has proved popular with our guests, and we are pleased to say we have had a successful year. We continue to do as much food prep ourselves as we can, and continue providing the delicious refreshments that our guests enjoy.

We have organised eight events since the last annual report. For some of them, we have been very fortunate to have Yeshurun members as our speakers: Janis Stout ('Rasputin to Putin'), Elaine Joels and Barbara Fraser (quizzes, games and anecdotes), Brian Greene (Irving Berlin), and Ruth Kaitiff (Lancashire poems and working "live" at the BBC).

We also had some very interesting outside speakers: Peter Levy (escapades as a young hotel porter), Jean Finney (the origins of nursery rhymes), Ernie Hunter (‘My cousin, Albert Einstein') and Ian Mack and Mike Stoops (I & M Caterers).

In addition to the charitable donations that many of our speakers have requested for us to make on their behalf, the funds that we raise have enabled us this year to purchase new equipment for the Shul kitchens, and to donate Cheadle Foodbank. We also increased our annual contribution to the AJEX Kiddush, and held our own Kiddush to mark the Yeshurun Diamond Anniversary.

Heather Rosemarine & Louise Gonshaw

EVENTS COMMITTEE ANNUAL REPORT

This year has primarily focused on hosting our Yeshurun Diamond 60th anniversary Gala Dinner. As everyone knows, the date was postponed a number of times due to the horrific events of October 7th 2023 in Israel and everything that has followed, as well as cancelling a date due to Mother’s Day.

Meanwhile, whilst those preparations were proceeding, we, together with the Guild, held a very successful Cheese and Wine event at the home of Miriam and Michael Fox, in June 2024. This proved popular, and had a good turnout - and in spite of threatening clouds, we were able to spend the evening in their gorgeous garden, resulting in a small profit on the event. About 60 people attended, and a good time was had by all present.

Once again, we appreciate your continued support, for the 100 Club. THANK YOU. We hope you will be as enthusiastic in 2025 when we ask you to purchase your tickets! The 100 club raises over £2200 per year. The winners are published monthly, in the Shul announcements, and the big winners of the 2023/4 £250 prize were Janet and Eric Langer.

We finally held the highly successful Diamond Anniversary Dinner on 15 September, with 148 guests. I hope everyone thoroughly enjoyed the event - the Radiven Hall looked amazing, and a very beautiful, interesting and unique meal, based around the Twelve Tribes theme was produced in-house, with some professional help and our

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own staff and volunteers. We are always challenged with the facilities in the Shul kitchen, but I hope everyone agrees it was worth the efforts. The guitarist created a lovely welcoming musical accompaniment for the evening. Adam Bloom, our entertainer provided some fantastic table magic, but admittedly, the final entertainment proved disappointing. It is a small but dedicated team, and everyone worked together brilliantly as always. I really want to thank everyone on the Committee for devoting their time and energy. It is great to see the enthusiasm and commitment.

I have been chairing this committee for 12 years, from when it was created specifically for the 50th anniversary. It is now time for me to step down from that role. We will be discussing succession and the future of the committee at our next meeting. Thus, this will be my final annual report from this role. I have enjoyed the role, for the most part, and I hope that the community agree with me that the committee has proved itself to be a big success. Thanks again for your support.

Tony Kaye Events Committee Chairman

LADIES DISCUSSION GROUP REPORT

The Ladies Discussion Group continues to meet fortnightly on a Monday morning. We enjoy a lively discussion on a host of topics ranging from the current situation in the Middle East, politics, both local & national, consumer & family affairs, cooking & fashion. Although we do not get the numbers we had pre-Covid, there are about 20 regulars who support the Group.

A nominal charge of £3 per person per session is made to cover the cost of refreshments and any surplus is donated to charity. We have made donations to St Ann’s Hospice, the CST, contributed to the new cooker and hosted a Kiddush. We are looking forward to joining the Men’s Discussion Group at their Annual Lunch in December.

The Group is open to all women in South Manchester, so if you and any friends would like to join us please be in touch.

Thanks to Amanda in the Office and Mark, the Caretaker for ensuring that everything runs smoothly. Also to Louise Gonshaw who takes the Group when I am unable to.

Marilyn Cohen

MENS’ DISCUSSION GROUP REPORT 2024

The Group has had another successful year, attracting participants each Tuesday who discuss topics of current and general interest laced with humour and good manners. The Group welcomes attendees from the wider Jewish Community and is an integral part of Synagogue life, emphasising everything that Yeshurun is renowned and stands for.

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This past year we remained on Zoom 3 weeks out of 4, to allow our very loyal ‘out of town’ members to continue to join us and contribute. Attendance has now settled at between 20-25 regular members.

We also resumed a monthly in-person meeting. Attendance for the in-person meeting has not been as good with generally about 15 attendees but the atmosphere is jovial, the discussion at its usual high standard and the tea/coffee break is enjoyed by all! We would still like to see more of our original members re-join the in-person meetings.

Primarily as a result, of our ‘traditional’ end of year Chanukah Meeting/Buffet Lunch (which we have designated as a fundraiser with an invited guest speaker), we have continued to support Jewish and non-Jewish charities although our focus last year was clearly to support Israel.

So far this year we have donated around £1,000. We had over 50 people attend last years’ meeting. Whether you are a participator, a listener, all are welcome.

Contact Ivor Nathan for more information

THE GUILD @ YESHURUN REPORT

The Guild continues to play an important part in the Shul. We do not just wave a magic wand and things “happen”. It takes a dedicated team of volunteers to ensure that the things we are responsible for are carried out in the correct way. Just a reminder that everyone is a member of the Guild and if you would like to be on the working committee please be in touch. Our responsibilities include organising the weekly Kiddushim, making sure the kitchen and equipment is well maintained, cleaning the silver and some home baking.

Thanks go to Sharon Tomlinson & Debbie Fradkin who have taken on the role of Kiddush Co-ordinators and of course, to Lesley Kaye who did this job tirelessly for a number of years and is still responsible for the kitchen. Also to the weekly “shoppers”. Thanks to Estelle Newgrosh for cleaning the silver and to those members who have helped with the baking. If you would like to bake in the future, please contact me.

During Yeshurun’s 60th Anniversary year, we held a number of events. At a successful Spring Coffee Morning at the home of Jennifer & Eli Cohen, we remembered those hard working members who are no longer with us. Several past Chairmen joined us and we enjoyed reminiscing about past events. Many thanks to Jennifer & Eli.

In the summer, we joined with the Events Committee in a successful Cheese & Wine Evening at the home of Miriam & Michael Fox. We were able to be outside as the rain held off and England won their Euros match. Thanks to everyone who helped.

The highlight of this anniversary year for the Guild has to be the visit of the Chief Rabbi in February. We were entrusted with the job of organising the Reception and it

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was a huge success. Again many thanks to those members who helped with the planning and on the day.

Our biggest fundraiser is always the New Year Greetings and this year was no exception. Thanks to all those who contributed and to Sharon Black & the Office staff who co-ordinated it all.

For the future, we have a Quiz planned for December and we will be sponsoring a Sedra in the new Sefer Torah. If you have any ideas for a social function, please let us know and we will have a chat.

Sadly, this year there was no visit from the Israeli soldiers. This was always such a lovely event and we sincerely hope that it can be re-instated in the future.

Sincere thanks to Amanda & Louise in the Office, Mark, our Caretaker and Emma & her girls who work tirelessly to ensure that everything runs smoothly. We are so grateful.

On behalf of the Guild, I would like to wish Rabbi Greg, Rebbetzin Hannah & the boys much success in their new post. It has been a pleasure getting to know you and many thanks for your help & support.

Finally, we must hope that the current situation in Israel improves and that our brothers & sisters can live in peace. “Am Yisrael Chai”.

Marilyn Cohen

HIGH FESTIVALS APPEALS REPORT

£12,500 was raised from pledges for last year’s Rosh Hashanah (5784) appeal and distributed to both local & Israeli charities. It was decided that this year, with the events of 7[th] October in mind, there would be a greater focus on charities supporting Israel, especially British Friends of Israel War Disabled, British Friends of Zaka and Magen David Adom. As a result, the number of charities supported was reduced from sixty last year to fourteen this year.

Our thanks to all those members who supported the Appeal and to the Office team, Amanda Kaye and Louise Ogden, and members of the community that made the decisions on the allocation of the funds and undertook the allocation in these difficult times.

We thank you for your support and please find below the list of charities that donations were made to: -

• Beechwood Cancer Care

• British Heart Foundation

• British Friends of Israel War Disabled

• British Friends of Zaka

• Community Security Trust

• Francis House

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• Hatzola Manchester

• Langdon College

• Magen David Adom

• Mayor of Stockport's Charity Fund

• North Cheshire Jewish Primary School

• St Ann's Hospice

• The Fed

• University Jewish Chaplaincy

• Yad Lachim

Irvine Piczenik

JEWISH REP COUNCIL – AGM REPORT

As Yeshurun’s representative on Manchester Jewish Representative Council, and member of the JRC Management Board as South Manchester Lead, I am pleased to report:

The JRC continues to support the entire community, representing the Jewish community of Greater Manchester and regions. Over the last year, it has arranged/supported vigils and rallies in support of Israel, against antisemitism and keeping Manchester aware of the hostages. It has been at the forefront of political engagement meeting MPs and local authorities across the region, arranged hustings, assisted community groups and individuals, and partnered with UJIA in the Leadership Course that commenced in September for the next generation of potential leaders of the Manchester community.

The JRC joined with the already successful Leeds campaign ‘A time to say thank you’ on Christmas Day, when volunteers from Yeshurun and other Manchester shuls delivered gifts to NHS workers at local hospitals, ambulance stations, police and fire stations, care homes etc. It was extremely successful and well received, and we will be asking again this year for just a couple of hours of your time.

In South Manchester, meetings and regular communication and cooperation have continued with COSMOS, the Communities of South Manchester Orthodox Synagogues, and Menorah, particularly in relation to the horrific events of 7 October, when we joined together in prayers at Shaare Hayim and Bowdon. We held a vigil for the hostages for all the South Manchester community at Yeshurun, and joined to support the families of hostages at Hale Shul. Information continues to be shared, including bereavement notices (with permission from the bereaved families), which has been extended to North Manchester, at the request of all Manchester shuls.

If anyone has any concerns or issues they want to raise with the JRC, please contact me.

Andrea Cohen JRC Delegate

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JULIA SEAGER BOOK CLUB REPORT 2024

The Julia Segar Book Club continues to thrive. In the past year, we have increased our membership and have continued to meet regularly at six weekly intervals with good numbers in attendance. All our meetings have been at the homes of our members, usually on a Wednesday at 7:30 PM. The meetings are always lively, very sociable, and enhanced by refreshments.

In the past year, we have discussed books of a wide variety in genre, subject matter and style. Amongst these were:-

THE GIRL FROM KYIV

The author is our very own Sue Stern. It is based on the tragic life of her grandmother, exiled by the Tsar and arriving in England in 1905 with ambitions to be a doctor.

NOTES ON AN EXECUTION

A work of literary suspense, which describes the story of a serial killer awaiting execution on death row in the USA, written from the perspective of the killer, his victims, his prison wardens, and his family.

THE MEASURE

Science fiction, but packed with moral messages in a world where everyone knows the measure of their future life and death.

MRS DALLOWAY

A classic by Virginia Wolf set in London in the early part of the 20th century.

GO AS A RIVER

Set in Colorado in the 1940s, a heart-warming story that explores bigotry and racial hatred, and ultimately redemption and triumph over disaster

Our next meeting will be on 6 November 2024 at 13 Mardale Drive, Gatley SK8 4AW at 7:30pm., when we shall be discussing “Lady Tan’s Circle of Women”, a work of fiction inspired by the love story of a lady physician in 15th century China.

All members of Yeshurun and guests are invited to join future meetings. If you are not on the list, please contact Andrea Nichols email.

[e-mail]

She will be pleased to send you the current list of books to be discussed, with dates and details of the venue

Charles Bloom

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LIAISON REPORT

While still missing our leader Liz Shapiro, Liaison has been kept going by the Liaison Team and we will continue to work together as a team over the coming year to ensure the work of Liaison continues.

We also are supported by Rebbetzin Hannah and Rabbi Greg and the Task Force, and by Amanda and Louise in the Shul Office.

Yeshurun Liaison’s objective is to link the expertise, skills and talents available in the community with those members who may wish to benefit from them.

Phoning and Keeping In Touch

Volunteers have phoned individually listed people on a regular basis to keep people in touch with the community.

Post Shiva Support

Calls have been made to recently bereaved post shiva and also before Pesach and Rosh Hashanah during first year of bereavement. Additional calls have been willingly made if requested.

Home Visits

Members are continuing to receive the home visits that have been previously arranged. The Home Visits co-ordinator can be contacted via the shul office if anyone would like to receive a visit or support. The Fed are now expanding their activity in South Manchester so with the permission of the person concerned, we can also refer any new requests to the Fed for support. Information on services and benefits is also available. Additional needs i.e. shopping have been coordinated with the Task Force.

Hospital Visiting

Visiting in hospital is less in demand and support is mainly offered post hospital admission if needed or in hospital by our Rabbinical couple.

Visitors to the Shul

We have a Welcoming to the Shul rota, for Ladies. We sit on the back row nearest to the door, greet people and offer help where appropriate. Anyone having an event with guests can inform the Shul office if they would like us to pass round some booklets explaining the Service and also the decorations in the Shul.

Hospitality

If you are happy to offer or wish to receive hospitality, please leave your number with the Shul office.

Food

Rebbetzin Hannah can now set up a food train as required on a short-term basis when there is a crisis.

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Lifts

Lifts to hospital or to a doctor’s appointment can be arranged given advanced notice. We have six volunteer drivers who have been DBS checked.

Events

We have held a Chanukah party and a summer party, which were greatly enjoyed.

Our contacts

These include Stockport Social Services, Dementia Support groups, Care Concern for Bereavement Counselling and The FED, with whom we have close links.

If you would like to be a volunteer… young or older! we would love you to join us. We do need to increase our volunteer numbers as a number of volunteers have left the community over the last year. Contact Shul email or number and we will get back to you.

If you would like to USE Liaison. .. Contact the Shul by phone or email in strict confidence and we will get back to you.

The Liaison Team

YESHURUN PUBLICITY TEAM REPORT 2024 [e-mail]

The Yeshurun Publicity Team has been busy this year. Ruth Kaitiff, Diana Shonfield & Amanda Dee continue to liaise with Rabbi Greg and Hannah, in promoting our community’s social and religious activities, as well as reflecting the efforts of the Guild, Events Committee & other committees.

In these times of heightened security, we focus on sharing post-activity material to promote the social vibrancy of Yeshurun, via Yeshurun HC public Facebook page, the Jewish Telegraph & Jlife Magazine and occasionally the JC, who publish our event photos and articles.

This year we have had a lot to shout about! The 60[th] Anniversary year – with key events throughout in the year – including the Chief Rabbi Mirvis’ visit in February, the Guild Coffee Morning at Jennifer Cohen’s in March and culminating with the 60[th] Anniversary Gala Dinner in September. In addition, the collation of 60 years of Yeshurun visual history for the display boards in the foyer (thanks to Estelle Weiner & Louise Gonshaw for assisting Diana & Ruth).

A scan through the year’s photos from last Yamim Noraim showcases again an amazing variety of Yeshurun led activities & unfortunately all too many relating to October 7th.

We hosted the cross-communal ‘Return of The Hostages’ event -this was a moving evening of prayer, video and song from Chazan Michael Isdale and the choir. All four south Manchester shul’s Rabbis (who participated in the Service) and members were invited to the event. Every seat displayed a photograph of a hostage with the

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Annual Committee Report 2023-2024

heading ‘Kidnapped’! The whole event was devised and organised by Rabbi Greg Bank and Hannah and a team of shul members, which was amazingly put together in less than two weeks.

A round up of the non-Shabbat / Yom Tov activities captured in photo included: Yeshurun attendees at various Israel support rallies, collection of supplies for IDF, tie dye in the Succah, Star of David challah bake, empty table settings, Bagel Brunch sessions, visits from local councillors & JRC, Brownies art activities, memorial at Cenotaph with Yeshurun veterans AJEX & Rabbi Greg, Mitzvah Day at Morris Feinmann Home, visit to Parliament with MP, school visits & ceremonies, Chanukah & Purim events, the 3 recent Rabbis’ reunion, Summer Cheese & Wine gathering at the Fox’ garden, pre Shabbat cocktails canapés, Fly the Flag with Nathan Jeffey, singalong at Fay’s & at MF Home, ethical discussions group.

The Publicity Team would be delighted to welcome new members. Contact us at [e-mail] or by what’s app (numbers from office or from Yesh group)

Yeshurun Publicity Team

SECURITY REPORT

First and foremost, I thank all of those who volunteer and help with keeping our community safe. We have increased the number of CST trained Security Day Leaders and they along with those already in post have performed admirably in their roles. I thank the Board for their continued financial support for the function.

The professional guarding company that we employ is well integrated into our team and thanks are due to them and to our staff who help on an ad-hoc basis.

Whatever your sources of information, you will be aware that Jewish Communities across the country are facing the most threatening times. If you feel that you are able to help, please let Amanda in the Shul Office know and appropriate training will be arranged for you.

Blessing, our regular guard, is currently unavailable due to other responsibilities. We have new paid professional guards who are part of a team dedicated to Yeshurun and has been in place since early August. The Guards we employ are of a high calibre with a tremendous depth of experience and are and backed up by a very competent organisation.

Over the summer, the paid guards have taken part in training with CST and the Yeshurun Day Leaders.

As always in addition to the trained team, you, the community help with our security arrangements. Your vigilance makes everyone safer and provides an extra layer of security, it is highly important that you continue to do so.

This involves such things as:

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Annual Committee Report 2023-2024

1. Reporting (to any of the security team) any suspicious activity that you see or hear of on your way to or from Shul as soon as possible; this way we can deal with it appropriately.

2. Volunteering for CCTV/Door duty, or responding positively if asked so to do.

3. Following instructions from the security team, this will include for example, not congregating around the Shul gates, not letting your children play outside, dispersing in small numbers after the service, not opening any of the fire escapes unless the security team has them covered, keeping doors closed and locked.

4. Informing the Shul Office (as early as possible) if there will be visitors.

5. Reporting anti-Semitic incidents that you suffer or witness – it helps us to know.

Of course, we continue to work closely with the police; they will be present visit in line with their operational plans.

Help us to help keep the community safe. Be alert, be aware, but do not be afraid. Am Yisrael Chai.

Andrew Feldman

FLY THE FLAG REPORT

In the past year Fly the Flag for Israel has had several events. Nathan Jeffay, a former Yeshurunite, gave a brilliant talk about Israel during the current war in his role as a journalist. This month, David Stone held a question and answer talk about Antisemitism in the Arab-Israel Conflict and Ephraim Kurer, who came from Israel on Yom Ha’atzmaut to tell us about his time serving in Gaza with the IDF since the war broke out.

This year has been an incredibly difficult year for all of us. We pray for peace and we pray for the safe return of our hostages and our IDF soldiers.

Sara Finestein

WOMEN IN JUDAISM REPORT

As usual, our Women’s Simchat Torah celebration, held in the Beit Hamidrash during the morning service, was very successful. 2023 marks the 25[th] year since we held our first Simchat Torah celebration at Yeshurun. Starting with Hakafot, ably led by Leah Burman, the women present drank a L’Chaim to honour Yeshurun’s Callot (Jayne Piczenick, and Lindsay Singer), and our Eshet Chayil (Marilyn Cohen),

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Annual Committee Report 2023-2024

followed by short talks by Marilyn Cohen, Barbara Fraser and Dara Waknine. The topic chosen was ‘An experience or event which made me proud to be Jewish’. Thanks to Elaine Joels who helped in arranging this event.

A women’s service, hosted by the Women’s Tefilah group, was held on Shabbat on 17 July of this year. Barbara Fraser gave the Dvar Torah and the women present took it in turn to read the Sedra. Thanks to Judith Stone and Audrey Jeffay for organising this service.

We have been holding regular women’s prayer services since 1994, though it was only in 2006 that we moved into the shul. Our numbers have remained more or less steady over the years -we usually have between 15 and 25 women, all of whom say how positive the experience is for them.

It would however, be lovely to see some new faces at the services. All women of all ages are welcome.

Carole Weinberg

THE CHEADLE & GATLEY ERUV CHARITABLE INCORPORATED ORGANISATION

(Reg No 1187296) REPORT TO YESHURUN AGM

An Eruv is vitally important and with 18 already in the UK, and recently the addition of Leeds and more in the pipeline, it is crucial for the future benefit of the community. The Eruv in Cheadle and Gatley will be a first for the whole of South Manchester. With an Eruv as an attraction for potential new members, our long-term success as a community will be enhanced.

Due to Covid, the charity was dormant in 2021 and time to get back to some degree of normality in 2022, and with increasingly members are returning to Shul, it’s time to recommence the project.

We will require short-term funds to progress finalisation of plans, agreeing licences, assessing contractor competitive tenders, utility searches, confirming fencing costs etc.

After this, we can finalise the appeal target. Funds will be sought from international, national and local charitable trusts although we will approach those Yeshurun members who have expressed an interest in helping the Eruv. We will keep the Community up to date on progress towards our targets.

Jeffrey Bor - Chairman

On behalf of The Trustees of the Cheadle & Gatley Eruv Charity

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The Charity Registration Number is :- 236420

Yeshurun Hebrew Congregation

Report and Accounts

31 March 2024

Yeshurun Hebrew Congregation

Report and accounts for the year ended 31 March 2024

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 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024.

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 [phone]

Web address http://www.yeshurun.org.uk/

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

----- Start of picture text -----
||| |---|---| |A Cohen|Chairperson| |M Joels|Joint Vice Chairperson| |S Lipshaw|Joint Vice Chairperson| |I Piczenick|Joint Treasurer| |D Stonefield|Joint Treasurer| |D Verber|Warden| |G Taylor|Joint Hon, Secretary| |F Siperstein|Joint Hon, Secretary| |A Dee|General Board Member|

----- End of picture text -----

The following persons served as Trustees during the year ended 31 March 2024 :-

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

----- Start of picture text -----
||| |---|---| |S Kremnitzer|Chairperson| |A Cohen|Chairperson| |S Halon|Joint Vice Chairperson| |M Joels|Joint Vice Chairperson| |S Lipshaw|Joint Vice Chairperson| |C Abrahams|Joint Treasurer| |I Piczenick|Joint Treasurer| |D Stonefield|Joint Treasurer| |D Verber|Joint Warden| |J Skulnick|Joint Warden| |G Taylor|Joint Hon, Secretary| |F Siperstein|Joint Hon, Secretary| |A Dee|General Board Member| |W Braude|General Board Member| |R Stone|General Board Member|

----- End of picture text -----

Until 5 November 2023 From 5 November 2023 Until 5 November 2023 From 5 November 2023 Until 5 November 2023 From 5 November 2023

Until 5 November 2023

From 5 November 2023 Until 5 November 2023

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 and the wider community in religious 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.

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 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 Fed Community Toy Drive for seriously ill children in need, the annual Mitzvah Day, and 'A time to say thanks' delivering gifts to hospitals, police, fire and ambulance stations, care homes, etc. on Christmas Day.

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:

are as follows:
Bar/Bat Mitzvah	Jewish Rep Council
Board of Deputies	Ladies Discussion Group
Book Club	Liaison
Charity Committee	Publicity
Children Services	Security
Chevra Kadisha	Taskforce
Civic Shabbat	The Guild
Coffee & Bagel	Women in Judaism
Events Committee	Youth Activities
Fly the Flag for Israel	5th Gatley Brownies
Gentlemen's Discussion Group	Victims of Terror

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 and Marilyn Berg are 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.

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 nine members.

There are 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 2024

The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Designated Revenue Funds Designated Fixed Asset Funds Total Unrestricted Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2024 £ 28,251 168,840 58,133 226,973	2023 £ (6,429) 117,180 66,842 - 184,022

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

Restricted Revenue Funds Total Funds	367,563 594,536	382,263 566,285

Financial review

The charity's financial position at the end of the year ended 31 March 2024

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 £14,700 (2023 - surplus of £5,840), leaving an accumulated surplus of £367,563 in restricted funds.

The unrestricted funds show a deficit for the year of £42,951 (2023 - deficit of £6,269), leaving an accumulated surplus of £226,973 in unrestricted funds.

During the year the capital repayments on the bank loans to finance the property occupied by the Rabbi amounted to £8,907 (2023 - £9,084).

Incoming resources

The level of subscription income shown in the accounts amounted to £284,778 (page 25), this after taking into account movements in bad debts written off and provided for, from £271,161 in 2023. 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 £57,357 compared to £36,085 last year.

Expenditure

The expenditure on unrestricted funds amounted to £359,360 (2023 £349.452).

The expenditure on restricted funds was £23,344 (2023 £12,102).

Balance sheet

The net assets as at 31 March 2024 amounted to £594,536 (2023 (restated) £566,285); 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.

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 :-

• 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;

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Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 8 October 2024.

A Cohen, Chairperson S Lipshaw, Vice Chairperson Trustee Trustee

D Stonefield, 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 2024

I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.

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:

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 5 November 2024

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Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities for the year ended 31 March 2024

Current year Unrestricted Funds 2024 £ Income & Endowments from: Donations, Grants & legacies A1 369,105 Charitable activities A2 7,918 Investments A4 1,532 Other A5 23,756 Total income A 402,311 Expenditure on: Charitable activities B2 359,360 Total expenditure B 359,360 Net income for the year 42,951 Transfers between funds C - Net income after transfers A-B-C 42,951 42,951 Reconciliation of funds:- E Total funds brought forward 206,224 Prior period adjustments (see note 23) (22,202) 184,022 Total funds carried forward 226,973 SORP Ref Net movement in funds Total funds brought forward (restated)	Current year Restricted Funds 2024 £ 8,644 - - - 8,644 23,344 23,344 (14,700) - (14,700) (14,700) 382,263 - 382,263 367,563	Current year Total Funds 2024 £ 377,749 7,918 1,532 23,756 410,955 382,704 382,704 28,251 - 28,251 28,251 588,487 (22,202) 566,285 594,536	Prior Year Total Funds 2023 £ 332,313 22,292 520 - 355,125 361,554 361,554 (6,429) - (6,429) (6,429) 588,916 (16,202) 572,714 566,285

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 2024

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 Net movement in funds Total funds carried forward (restated) SORP Ref	Prior Year Unrestricted Funds 2023 £ 314,397 22,292 497 - 337,186 349,452 349,452 (12,266) - (12,266) (12,266) 196,291 184,025	Prior Year Restricted Funds 2023 £ 17,916 - 23 - 17,939 12,102 12,102 5,837 - 5,837 5,837 376,423 382,260	Prior Year Total Funds 2023 £ 332,313 22,292 520 - 355,125 361,554 361,554 (6,429) - (6,429) (6,429) 572,714 566,285

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.

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Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2024

Yeshurun Hebrew Congregation - Resources applied in the year ended 31 March 2024 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	2024 £ 28,251 (2,552) 25,699	2023 £ (6,429) (9,712) (16,141)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

Accumulated funds brought forward (From)/To unrestricted revenue funds Closing revenue funds Recognised gains and losses before transfers	Unrestricted Funds 2024 £ 184,022 42,951 226,973 226,973	Restricted Funds 2024 £ 382,263 (14,700) 367,563 - 367,563	Total Funds 2024 £ 566,285 28,251 594,536 - 594,536	Last year Total Funds 2023 £ 572,714 (6,429) 566,285 - 566,285

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 2024 £ 66,843 (8,710) - 58,133	Last year Total Funds 2023 £ 70,483 (3,640) - 66,843

The purposes for which these funds have been designated are described in Note 21 to the accounts.

Summary of funds Unrestricted and Designated funds 2024 £ Revenue accumulated funds 168,840 Revenue designated funds 58,133 Total funds 226,973	Restricted Funds 2024 £ 367,563 - 367,563	Total Funds 2024 £ 536,403 58,133 594,536	Last Year Total Funds 2023 £ 499,442 66,843 566,285

The notes attached on pages 14 to 32 form an integral part of these accounts.

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Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2024

		SORP
	Note	Ref		2024		2023
				£		£
Fixed assets		A
Tangible assets	11	A2		600,324		602,206
Current assets		B
Debtors	12	B2	61,034		18,780
Cash at bank and in hand		B4	101,364		125,008
Total current assets			162,398		143,788
Creditors: amounts falling due within
one year	14	C1	(40,071)		(42,000)
Net current assets				122,327		101,788
Net assets				722,651		703,994
Creditors: amounts falling due after more
than one year	15	C2		(35,971)		(45,565)
Net assets				686,680		658,429
Defined benefit pension scheme liabilities	13	C4		(92,144)		(92,144)
The total net assets of the charity				594,536		566,285
The total net assets of the charity are funded		by the	funds of the	charity, as follows:-
Restricted funds
Restricted Revenue Funds	18	D2	367,563		382,263
Unrestricted Funds				367,563		382,263
Unrestricted Revenue Funds	18	D3	168,840		117,180
Designated Funds				168,840		117,180
Designated Revenue Funds	18	D3	58,133	58,133	66,842	66,842
Total charity funds				594,536		566,285

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..

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Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2024

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.

A Cohen, Chairperson S Lipshaw, Vice Chairperson Trustee Trustee

D Stonefield, Treasurer Trustee

Approved by the board of trustees on 8 October 2024

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 2024

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 2024, 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 2024

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 2024

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 2024

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	2024 £ 4,434 16,822 2024 £ 3,473 3,473	2023 £ 5,896 16,661 2023 £ 2,431 2,431

17

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

7 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Pensions paid to ex-employees Employer's operating costs of defined contribution pension schemes Total salaries, wages and related costs The average number of part time staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent number of all staff employed in the year was	2024 £ 138,522 7,594 13,768 3,054 162,938 3 3 5	2023 £ 128,324 8,448 13,768 2,893 153,433 3 3 5

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities Engaged on management and administration The estimated full time equivalent number of all staff employed as above	4 1 5	4 1 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 3	No 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 2024

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 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Prior Year Cost 01 April 2022 Additions 31 March 2023 Depreciation 01 April 2022 Charge for the year 31 March 2023 Net book value 31 March 2023 31 March 2022	Land and Buildings £ 730,357 - 730,357 176,919 - 176,919 553,438 553,438 Land and Buildings £ 730,357 - 730,357 176,919 - 176,919 553,438 553,438	Plant & Machinery £ 196,671 2,552 199,223 165,932 3,329 169,261 29,962 30,739 Plant & Machinery £ 186,959 9,712 196,671 161,141 4,791 165,932 30,739 25,818	Sifrei Torah £ 44,214 - 44,214 26,185 1,105 27,290 16,924 18,029 Sifrei Torah £ 44,214 - 44,214 25,080 1,105 26,185 18,029 19,134	Total £ 971,242 2,552 973,794 369,036 4,434 373,470 600,324 602,206 Total £ 961,530 9,712 971,242 363,140 5,896 369,036 602,206 598,390

All assets are used for direct charitable purposes.

19

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

12 Debtors Trade debtors Prepayments and accrued income Other debtors 13 Defined benefit pension scheme assets and liabilities At 1 April 2023 Increase/decrease in provision in year 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 2023 Surplus for the year At 31 March 2024 Defined benefit pension scheme liabilities due within one year Net liability on the defined benefit pension scheme at 31 March 2024 Defined benefit pension scheme liabilities due after one year	2024 £ 4,986 706 55,342 61,034 2024 £ (92,144) 13,768 (13,768) (92,144) - - (92,144) (92,144) 2024 £ 9,842 1,738 8,953 1 19,537 40,071 2024 £ 35,971 2024 £ 566,285 28,251 594,536	2023 £ 3,834 4,761 10,185 18,780 2023 £ (92,144) 13,768 (13,768) (92,144) - - (92,144) (92,144) 2023 £ 9,154 6,213 6,764 474 19,395 42,000 2023 £ 45,565 2023 £ 572,714 (6,429) 566,285

20

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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

At 31 March 2024 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability At 1 April 2023 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability	Unrestricted funds £ 289,667 47,360 (40,071) (35,971) (92,144) 168,841 Unrestricted funds £ 288,693 7,562 (41,366) (45,565) (92,144) 117,180	Designated funds £ 58,132 - - - 58,132 Designated funds £ - 67,436 (594) - - 66,842	Restricted funds £ 310,657 56,906 - - - 367,563 Restricted funds £ 313,513 68,790 (40) - - 382,263	Total Funds £ 600,324 162,398 (40,071) (35,971) (92,144) 594,536 Total Funds £ 602,206 143,788 (42,000) (45,565) (92,144) 566,285

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 2023 £ 117,180 41,952 14,986 9,628 276 184,022 337,294 18,105 1,033 6,337 16,397 3,097 382,263 566,285	Movement in funds in 2024 See Note 19 £ 51,660 (8,589) 3,110 (3,712) 482 42,951 (1,749) (1,105) 783 - (12,629) - (14,700) 28,251	See Note 20 £ - - - - - - - - - - - - - - Transfers between funds in 2024	Funds carried forward to 2025 £ 168,840 33,363 18,096 5,916 758 226,973 335,545 17,000 1,816 6,337 3,768 3,097 367,563 594,536

21

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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 2024 2024 2024 2024 £ £ £ £ 385,618 (333,958) - 51,660 256 (8,845) - (8,589) 8,405 (5,295) - 3,110 5,606 (9,318) - (3,712) 2,426 (1,944) - 482 - (1,749) - (1,749) - (1,105) - (1,105) 783 - - 783 7,861 (20,490) - (12,629) 410,955 (382,704) - 28,251

20 Details of transfers between funds

The transfers shown in note 18 above are:-

To/(from) Gentlemens Discussion Group 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'.	2024 £ - - -	2023 £ 185 (185) -

22

Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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 Prior period adjustment

In previous years a provision has been made for the future potential pension liability of the Synagogue to former employees, after consideration it has been concluded that the provision brought forward as at 31 March 2022 should have been higher based on estimated life expectancy information according to the Office of National Statistics website. The increase in the provision for the prior year is £16,202. The provision was maintained in 2023 which required a further adjustment of £6,000 to the charge on the SOFA which had previously been charged against the provision in the 2023 year. It is the intention of the synagogue to revise the provision on the same basis each year. This has been done for the 2024 year.

23

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

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

24 Donations, Grants and Legacies Donations and gifts from individuals Donations and gifts from individuals Including HMRC r Prior Year analysis Prior year donations and gifts Legacies receivable Total public sector revenue grants Total legacies receivable Small grants individually less than £1000 Government Grants Legacies individually over £1000 Small legacies individually less than £1000 Total donations and gifts Revenue grants from government and public bodies Refunds from HMRC on gift aided donations Small donations individually less than £1000 Individual donations over £1000	Current year Unrestricted Funds 2024 £ 51,858 - 5,499 57,357 efunds on gift Prior Year Unrestricted Funds 2023 £ 36,085 Current year Unrestricted Funds 2024 £ - 23,000 23,000 Current year Unrestricted Funds 2024 £ - - -	Current year Restricted Funds 2024 £ 6,454 1,190 1,000 8,644 aided donation Prior Year Restricted Funds 2023 £ 17,916 Current year Restricted Funds 2024 £ - - - Current year Restricted Funds 2024 £ - - -	Current year Total Funds 2024 £ 58,312 1,190 6,499 66,001 s Prior Year Total Funds 2023 £ 54,001 Current year Total Funds 2024 £ - 23,000 23,000 Current year Total Funds 2024 £ - - -	Prior Year Total Funds 2023 £ 54,001 - - 54,001 Prior Year Total Funds 2023 £ - - - Prior Year Total Funds 2023 £ - - -

24

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Total private sector revenue grants Revenue grants and donations from non public bodies The Chief Rabbis Office CST	Current year Unrestricted Funds 2024 £ - 3,970 3,970	Current year Restricted Funds 2024 £ - - -	Current year Total Funds 2024 £ - 3,970 3,970	Prior Year Total Funds 2023 £ 2,450 4,701 7,151

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 Prior year Total Donations, Grants and Legacies A1 Membership subscriptions as donations	Prior Year Unrestricted Funds 2023 £ 7,151 Current year Unrestricted Funds 2024 £ 284,778	Prior Year Restricted Funds 2023 £ - Current year Restricted Funds 2024 £ -	Prior Year Total Funds 2023 £ 7,151 Current year Total Funds 2024 £ 284,778	Prior Year Total Funds 2023 £ 271,161 332,313
	369,105 Unrestricted Funds 2023 £ 314,397	8,644 Restricted Funds 2023 £ 17,916	377,749 Prior Year Total Funds 2023 £ 332,313

25

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

25 Income from charitable activities - Trading Activities

Current year Primary purpose and ancillary trading 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 Letting of property Other charitable activities Total Primary purpose and ancillary trading Other charitable activities Letting of property Management fees and charges received Total Income from charitable activities	Current year Unrestricted Funds 2024 £ - - 7,918 7,918 Prior Year Unrestricted Funds 2023 £ 16,757 5,535 22,292 Current year Unrestricted Funds 2024 £ 7,918 7,918 Prior Year Unrestricted Funds 2023 £ 22,292 22,292	Current year Restricted Funds 2024 £ - - - - Prior Year Restricted Funds 2023 £ - - - Current year Restricted Funds 2024 £ - - Prior Year Restricted Funds 2023 £ - -	Current year Total Funds 2024 £ - - 7,918 7,918 Prior Year Total Funds 2023 £ 16,757 5,535 22,292 Current year Total Funds 2024 £ 7,918 7,918 Prior Year Total Funds 2023 £ 22,292 22,292	Prior Year Total funds 2023 £ - 16,757 5,535 22,292 Prior Year Total Funds 2023 £ 22,292 22,292

26

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

27 Investment income Bank Interest Receivable Total investment income A4 Investment income - Prior Year analysis Prior Year 28 Other income and gains Current year Total other income A5 Other income and gains - Prior year analysis Prior Year Total other income A5 Other Income	Current year Unrestricted Funds 2024 £ 1,532 1,532 Unrestricted Funds 497 Current year Unrestricted Funds 2024 £ 23,756 23,756 Prior Year Unrestricted Funds 2023 £ -	Current year Restricted Funds 2024 £ - - Restricted Funds 23 Current year Restricted Funds 2024 £ - - Prior Year Restricted Funds 2023 £ -	Current year Total Funds 2024 £ 1,532 1,532 Total Funds 520 Current year Total Funds 2024 £ 23,756 23,756 Prior Year Total Funds 2023 £ -	Prior Year Total Funds 2023 £ 520 520 Prior Year Total Funds 2023 £ - -

27

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

29 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 2024 £ 138,522 7,594 13,768 3,054 - 1,446 - 31,529 2,926 27,967 4,474 - - - 231,280	Current year Restricted Funds 2024 £ - - - - - - - - - - - - - - -	Current year Total Funds 2024 £ 138,522 7,594 13,768 3,054 - 1,446 - 31,529 2,926 27,967 4,474 - - - 231,280	Prior Year Total Funds 2023 £ 128,324 8,448 13,768 2,893 - 2,177 2,185 11,833 2,638 47,760 8,950 - - - 228,976

30 Expenditure on charitable activities- Grant funding of activities

Current Year Total grantmaking costs B2c Grants made to organisations	Current year Unrestricted Funds 2024 £ 1,915 1,915	Current year Restricted Funds 2024 £ 20,490 20,490	Current year Prior Year Total Funds Total Funds 2024 2023 £ £ 22,405 2,080 22,405 2,080

28

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Current Year Age UK Alzheimers Society Beechwood Cancer Care Boys Town Jerusalem British Friends Of Emmunah British Friends Of Israel British Friends Of Zaka British Heart Foundation Camp Simcha Chai Cancer Care CST Grants Delamere Charitable Trust Feeding Stockport Focus Foundation Francis House Childrens Hospice Friends Of Bnei Akiva Friends Of Meir Gateshead Yeshiva Hatzoloh Manchester Helping Kehilla Initiation Society Jeremys Circle Jewish Action For Mental Health Jewish Blind & Disabled Jewish Childs Day Jewish Deaf Association Jewish Womens Aid JNETICS Langdon College Laniado Hospital Leket Uk London School Of Jewish Studies Magen David Adom Maggies Manchester Jewish Community Care Manchester Jewish Meals On Wheels Mayor Of Stockort Charity Appeal Neshomo North Cheshire Jewish Primary School Outreach Police Benevolent Fund Rainbow Trust Samaritans Shaare Zedek Uk Signpost For Carers St Anns Hospice The Cristie Nhs Foundation Trust The Fed The Hathaway Trust The Jack Stonefield Foundation The Wellspring Tmimei Levh Together Dementia University Jewish Chaplaincy Yad Eliezer Yad Lachim Yom Hashoah Manchester Youth Aliyah Breakdown of Grants made to organisations

Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2024 2024 2024 £ £ £ - 95 95 - 145 145 - 495 495 - 145 145 - 95 95 - 2,195 2,195 260 1,645 1,905 - 375 375 - 145 145 - 145 145 - 1,245 1,245 - 145 145 - 100 100 - 75 75 - 520 520 - 145 145 200 195 395 - 50 50 355 2,145 2,500 - 100 100 - 120 120 - 145 145 - 245 245 - 195 195 - 145 145 - 195 195 - 145 145 - 145 145 - 470 470 - 75 75 - 145 145 - 95 95 900 1,645 2,545 - 195 195 - 145 145 - 195 195 - 520 520 - 195 195 - 1,095 1,095 - 145 145 - 145 145 - 50 50 - 100 100 - 145 145 - 100 100 200 570 770 - 145 145 - 745 745 - 145 145 - 195 195 - 95 95 - 145 145 - 145 145 - 520 520 - 145 145 - 380 380 - 120 120 - 145 145 1,915 20,490 22,405

29

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Prior Year Prior Year Prior Year Unrestricted Funds Restricted Funds 2023 2023 £ £ 2,080 - Total grantmaking costs B2c 2,080 - Breakdown of Grants made to organisations Prior Year Prior Year Prior Year Unrestricted Funds Restricted Funds 2023 2023 £ £ Jewish Child's Day 250 Manchester Jewish Community Care 250 MDG Chanukah Party 330 The Fed 350 The Mustard Tree 200 The Feinman Trust 250 World Jewish Relief 450 - 2,080 31 Current year Current year Current Year Unrestricted Funds Restricted Funds 2024 2024 £ £ Employee costs not included in direct costs 1,674 - 4,965 - Premises Expenses - - 6,262 - - - 23,859 - 20,372 - 23,941 - 3,098 - 8,638 - Administrative overheads 1,606 - 1,774 - 4,296 - 1,951 - 6,118 - - - Professional fees paid to advisors other than the auditor or examiner 7,331 - 145 - - - Financial costs 1,202 - 3,473 - 1,580 2,854 - - Support costs before reallocation 122,285 2,854 Total support costs - Current Year 122,285 2,854 The basis of allocation of costs between activities is described under accounting policies Depreciation & Amortisation for the period Rates and water charges Subcontractors Premises repairs, renewals and maintenance Recruitment expenses Postage Cleaning and waste management Security costs Service charges payable Property insurance Light heat and power Support costs for charitable activities Grants made to organisations Loan interest Telephone, fax and internet Stationery and printing Bank interest payable Accountancy fees other than examination or audit fees Professional fees Bank charges Pension administration fees Hire of equipment Software licences and expenses Health and safety costs Room Hire	Prior Year Total Funds 2023 £ 2,080 2,080 Prior Year Total Funds 2023 £ 250 250 330 350 200 250 450 2,080 Current year Total Funds 2024 £ 1,674 4,965 - 6,262 - 23,859 20,372 23,941 3,098 8,638 1,606 1,774 4,296 1,951 6,118 - 7,331 145 - 1,202 3,473 4,434 - 125,139 125,139	Prior 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 - 127,498 127,498

30

Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

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 2023 £ 1,164 5,347 15,407 31,192 26,996 - 6,862 2,784 1,710 3,516 5,605 5,946 242 1,482 461 1,403 2,431 2,848 115,396 115,396	Restricted Funds 2023 £ - - - 5,100 3,954 - - - - - - - - - - - - 3,048 12,102 12,102	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 5,896 127,498 127,498

The basis of allocation of costs between activities is described under accounting policies

32 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Total Governance costs	Current year Unrestricted Funds 2024 £ 3,880 3,880	Current year Restricted Funds 2024 £ - -	Current year Total Funds 2024 £ 3,880 3,880	Prior Year Total Funds 2023 £ 3,000 3,000

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 2024 as required by the SORP

33 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 2024 £ 231,280 1,915 122,285 3,880 359,360 Prior Year Unrestricted Funds 2023 £ 228,976 2,080 115,396 3,000 349,452	Current year Restricted Funds 2024 £ - 20,490 2,854 - 23,344 Prior Year Restricted Funds 2023 £ - - 12,102 - 12,102	Current year Total Funds 2024 £ 231,280 22,405 125,139 3,880 382,704 Prior Year Total Funds 2023 £ 228,976 2,080 127,498 3,000 361,554	Prior Year Total Funds 2023 £ 228,976 2,080 127,498 3,000 361,554

33 Event income and expenditure

Included within income and expenditure are donations and expenses related to events held during the year as follows:

Income received for events Expendiure on events Surplus/(Deficit) on events	12,320 (14,570) (2,250)

32

The Charity Registration Number is :- 236420

Yeshurun Hebrew Congregation

Report and Accounts

31 March 2024

Yeshurun Hebrew Congregation

Report and accounts for the year ended 31 March 2024

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 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024.

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 [phone]

Web address http://www.yeshurun.org.uk/

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

----- Start of picture text -----
||| |---|---| |A Cohen|Chairperson| |M Joels|Joint Vice Chairperson| |S Lipshaw|Joint Vice Chairperson| |I Piczenick|Joint Treasurer| |D Stonefield|Joint Treasurer| |D Verber|Warden| |G Taylor|Joint Hon, Secretary| |F Siperstein|Joint Hon, Secretary| |A Dee|General Board Member|

----- End of picture text -----

The following persons served as Trustees during the year ended 31 March 2024 :-

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

----- Start of picture text -----
||| |---|---| |S Kremnitzer|Chairperson| |A Cohen|Chairperson| |S Halon|Joint Vice Chairperson| |M Joels|Joint Vice Chairperson| |S Lipshaw|Joint Vice Chairperson| |C Abrahams|Joint Treasurer| |I Piczenick|Joint Treasurer| |D Stonefield|Joint Treasurer| |D Verber|Joint Warden| |J Skulnick|Joint Warden| |G Taylor|Joint Hon, Secretary| |F Siperstein|Joint Hon, Secretary| |A Dee|General Board Member| |W Braude|General Board Member| |R Stone|General Board Member|

----- End of picture text -----

Until 5 November 2023 From 5 November 2023 Until 5 November 2023 From 5 November 2023 Until 5 November 2023 From 5 November 2023

Until 5 November 2023

From 5 November 2023 Until 5 November 2023

1

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 and the wider community in religious 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.

2

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 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 Fed Community Toy Drive for seriously ill children in need, the annual Mitzvah Day, and 'A time to say thanks' delivering gifts to hospitals, police, fire and ambulance stations, care homes, etc. on Christmas Day.

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:

are as follows:
Bar/Bat Mitzvah	Jewish Rep Council
Board of Deputies	Ladies Discussion Group
Book Club	Liaison
Charity Committee	Publicity
Children Services	Security
Chevra Kadisha	Taskforce
Civic Shabbat	The Guild
Coffee & Bagel	Women in Judaism
Events Committee	Youth Activities
Fly the Flag for Israel	5th Gatley Brownies
Gentlemen's Discussion Group	Victims of Terror

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 and Marilyn Berg are 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.

3

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 nine members.

There are 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 2024

The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Designated Revenue Funds Designated Fixed Asset Funds Total Unrestricted Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2024 £ 28,251 168,840 58,133 226,973	2023 £ (6,429) 117,180 66,842 - 184,022

4

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

Restricted Revenue Funds Total Funds	367,563 594,536	382,263 566,285

Financial review

The charity's financial position at the end of the year ended 31 March 2024

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 £14,700 (2023 - surplus of £5,840), leaving an accumulated surplus of £367,563 in restricted funds.

The unrestricted funds show a deficit for the year of £42,951 (2023 - deficit of £6,269), leaving an accumulated surplus of £226,973 in unrestricted funds.

During the year the capital repayments on the bank loans to finance the property occupied by the Rabbi amounted to £8,907 (2023 - £9,084).

Incoming resources

The level of subscription income shown in the accounts amounted to £284,778 (page 25), this after taking into account movements in bad debts written off and provided for, from £271,161 in 2023. 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 £57,357 compared to £36,085 last year.

Expenditure

The expenditure on unrestricted funds amounted to £359,360 (2023 £349.452).

The expenditure on restricted funds was £23,344 (2023 £12,102).

Balance sheet

The net assets as at 31 March 2024 amounted to £594,536 (2023 (restated) £566,285); 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.

5

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 :-

• 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;

6

Yeshurun Hebrew Congregation

Trustees' Annual Report for the year ended 31 March 2024

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 8 October 2024.

A Cohen, Chairperson S Lipshaw, Vice Chairperson Trustee Trustee

D Stonefield, 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 2024

I report to the Charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.

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:

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 5 November 2024

8

Yeshurun Hebrew Congregation - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities for the year ended 31 March 2024

Current year Unrestricted Funds 2024 £ Income & Endowments from: Donations, Grants & legacies A1 369,105 Charitable activities A2 7,918 Investments A4 1,532 Other A5 23,756 Total income A 402,311 Expenditure on: Charitable activities B2 359,360 Total expenditure B 359,360 Net income for the year 42,951 Transfers between funds C - Net income after transfers A-B-C 42,951 42,951 Reconciliation of funds:- E Total funds brought forward 206,224 Prior period adjustments (see note 23) (22,202) 184,022 Total funds carried forward 226,973 SORP Ref Net movement in funds Total funds brought forward (restated)	Current year Restricted Funds 2024 £ 8,644 - - - 8,644 23,344 23,344 (14,700) - (14,700) (14,700) 382,263 - 382,263 367,563	Current year Total Funds 2024 £ 377,749 7,918 1,532 23,756 410,955 382,704 382,704 28,251 - 28,251 28,251 588,487 (22,202) 566,285 594,536	Prior Year Total Funds 2023 £ 332,313 22,292 520 - 355,125 361,554 361,554 (6,429) - (6,429) (6,429) 588,916 (16,202) 572,714 566,285

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 2024

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 Net movement in funds Total funds carried forward (restated) SORP Ref	Prior Year Unrestricted Funds 2023 £ 314,397 22,292 497 - 337,186 349,452 349,452 (12,266) - (12,266) (12,266) 196,291 184,025	Prior Year Restricted Funds 2023 £ 17,916 - 23 - 17,939 12,102 12,102 5,837 - 5,837 5,837 376,423 382,260	Prior Year Total Funds 2023 £ 332,313 22,292 520 - 355,125 361,554 361,554 (6,429) - (6,429) (6,429) 572,714 566,285

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 2024

Yeshurun Hebrew Congregation - Resources applied in the year ended 31 March 2024 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	2024 £ 28,251 (2,552) 25,699	2023 £ (6,429) (9,712) (16,141)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

Accumulated funds brought forward (From)/To unrestricted revenue funds Closing revenue funds Recognised gains and losses before transfers	Unrestricted Funds 2024 £ 184,022 42,951 226,973 226,973	Restricted Funds 2024 £ 382,263 (14,700) 367,563 - 367,563	Total Funds 2024 £ 566,285 28,251 594,536 - 594,536	Last year Total Funds 2023 £ 572,714 (6,429) 566,285 - 566,285

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 2024 £ 66,843 (8,710) - 58,133	Last year Total Funds 2023 £ 70,483 (3,640) - 66,843

The purposes for which these funds have been designated are described in Note 21 to the accounts.

Summary of funds Unrestricted and Designated funds 2024 £ Revenue accumulated funds 168,840 Revenue designated funds 58,133 Total funds 226,973	Restricted Funds 2024 £ 367,563 - 367,563	Total Funds 2024 £ 536,403 58,133 594,536	Last Year Total Funds 2023 £ 499,442 66,843 566,285

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 2024

		SORP
	Note	Ref		2024		2023
				£		£
Fixed assets		A
Tangible assets	11	A2		600,324		602,206
Current assets		B
Debtors	12	B2	61,034		18,780
Cash at bank and in hand		B4	101,364		125,008
Total current assets			162,398		143,788
Creditors: amounts falling due within
one year	14	C1	(40,071)		(42,000)
Net current assets				122,327		101,788
Net assets				722,651		703,994
Creditors: amounts falling due after more
than one year	15	C2		(35,971)		(45,565)
Net assets				686,680		658,429
Defined benefit pension scheme liabilities	13	C4		(92,144)		(92,144)
The total net assets of the charity				594,536		566,285
The total net assets of the charity are funded		by the	funds of the	charity, as follows:-
Restricted funds
Restricted Revenue Funds	18	D2	367,563		382,263
Unrestricted Funds				367,563		382,263
Unrestricted Revenue Funds	18	D3	168,840		117,180
Designated Funds				168,840		117,180
Designated Revenue Funds	18	D3	58,133	58,133	66,842	66,842
Total charity funds				594,536		566,285

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

12

Yeshurun Hebrew Congregation - Balance Sheet as at 31 March 2024

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.

A Cohen, Chairperson S Lipshaw, Vice Chairperson Trustee Trustee

D Stonefield, Treasurer Trustee

Approved by the board of trustees on 8 October 2024

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 2024

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 2024, 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 2024

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 2024

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 2024

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	2024 £ 4,434 16,822 2024 £ 3,473 3,473	2023 £ 5,896 16,661 2023 £ 2,431 2,431

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

7 Staff costs and emoluments

Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Pensions paid to ex-employees Employer's operating costs of defined contribution pension schemes Total salaries, wages and related costs The average number of part time staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent number of all staff employed in the year was	2024 £ 138,522 7,594 13,768 3,054 162,938 3 3 5	2023 £ 128,324 8,448 13,768 2,893 153,433 3 3 5

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities Engaged on management and administration The estimated full time equivalent number of all staff employed as above	4 1 5	4 1 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 3	No 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.

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Prior Year Cost 01 April 2022 Additions 31 March 2023 Depreciation 01 April 2022 Charge for the year 31 March 2023 Net book value 31 March 2023 31 March 2022	Land and Buildings £ 730,357 - 730,357 176,919 - 176,919 553,438 553,438 Land and Buildings £ 730,357 - 730,357 176,919 - 176,919 553,438 553,438	Plant & Machinery £ 196,671 2,552 199,223 165,932 3,329 169,261 29,962 30,739 Plant & Machinery £ 186,959 9,712 196,671 161,141 4,791 165,932 30,739 25,818	Sifrei Torah £ 44,214 - 44,214 26,185 1,105 27,290 16,924 18,029 Sifrei Torah £ 44,214 - 44,214 25,080 1,105 26,185 18,029 19,134	Total £ 971,242 2,552 973,794 369,036 4,434 373,470 600,324 602,206 Total £ 961,530 9,712 971,242 363,140 5,896 369,036 602,206 598,390

All assets are used for direct charitable purposes.

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

12 Debtors Trade debtors Prepayments and accrued income Other debtors 13 Defined benefit pension scheme assets and liabilities At 1 April 2023 Increase/decrease in provision in year 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 2023 Surplus for the year At 31 March 2024 Defined benefit pension scheme liabilities due within one year Net liability on the defined benefit pension scheme at 31 March 2024 Defined benefit pension scheme liabilities due after one year	2024 £ 4,986 706 55,342 61,034 2024 £ (92,144) 13,768 (13,768) (92,144) - - (92,144) (92,144) 2024 £ 9,842 1,738 8,953 1 19,537 40,071 2024 £ 35,971 2024 £ 566,285 28,251 594,536	2023 £ 3,834 4,761 10,185 18,780 2023 £ (92,144) 13,768 (13,768) (92,144) - - (92,144) (92,144) 2023 £ 9,154 6,213 6,764 474 19,395 42,000 2023 £ 45,565 2023 £ 572,714 (6,429) 566,285

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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

At 31 March 2024 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability At 1 April 2023 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities Pension Liability	Unrestricted funds £ 289,667 47,360 (40,071) (35,971) (92,144) 168,841 Unrestricted funds £ 288,693 7,562 (41,366) (45,565) (92,144) 117,180	Designated funds £ 58,132 - - - 58,132 Designated funds £ - 67,436 (594) - - 66,842	Restricted funds £ 310,657 56,906 - - - 367,563 Restricted funds £ 313,513 68,790 (40) - - 382,263	Total Funds £ 600,324 162,398 (40,071) (35,971) (92,144) 594,536 Total Funds £ 602,206 143,788 (42,000) (45,565) (92,144) 566,285

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 2023 £ 117,180 41,952 14,986 9,628 276 184,022 337,294 18,105 1,033 6,337 16,397 3,097 382,263 566,285	Movement in funds in 2024 See Note 19 £ 51,660 (8,589) 3,110 (3,712) 482 42,951 (1,749) (1,105) 783 - (12,629) - (14,700) 28,251	See Note 20 £ - - - - - - - - - - - - - - Transfers between funds in 2024	Funds carried forward to 2025 £ 168,840 33,363 18,096 5,916 758 226,973 335,545 17,000 1,816 6,337 3,768 3,097 367,563 594,536

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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 2024 2024 2024 2024 £ £ £ £ 385,618 (333,958) - 51,660 256 (8,845) - (8,589) 8,405 (5,295) - 3,110 5,606 (9,318) - (3,712) 2,426 (1,944) - 482 - (1,749) - (1,749) - (1,105) - (1,105) 783 - - 783 7,861 (20,490) - (12,629) 410,955 (382,704) - 28,251

20 Details of transfers between funds

The transfers shown in note 18 above are:-

To/(from) Gentlemens Discussion Group 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'.	2024 £ - - -	2023 £ 185 (185) -

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Yeshurun Hebrew Congregation

Notes to the Accounts for the year ended 31 March 2024

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 Prior period adjustment

In previous years a provision has been made for the future potential pension liability of the Synagogue to former employees, after consideration it has been concluded that the provision brought forward as at 31 March 2022 should have been higher based on estimated life expectancy information according to the Office of National Statistics website. The increase in the provision for the prior year is £16,202. The provision was maintained in 2023 which required a further adjustment of £6,000 to the charge on the SOFA which had previously been charged against the provision in the 2023 year. It is the intention of the synagogue to revise the provision on the same basis each year. This has been done for the 2024 year.

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

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

24 Donations, Grants and Legacies Donations and gifts from individuals Donations and gifts from individuals Including HMRC r Prior Year analysis Prior year donations and gifts Legacies receivable Total public sector revenue grants Total legacies receivable Small grants individually less than £1000 Government Grants Legacies individually over £1000 Small legacies individually less than £1000 Total donations and gifts Revenue grants from government and public bodies Refunds from HMRC on gift aided donations Small donations individually less than £1000 Individual donations over £1000	Current year Unrestricted Funds 2024 £ 51,858 - 5,499 57,357 efunds on gift Prior Year Unrestricted Funds 2023 £ 36,085 Current year Unrestricted Funds 2024 £ - 23,000 23,000 Current year Unrestricted Funds 2024 £ - - -	Current year Restricted Funds 2024 £ 6,454 1,190 1,000 8,644 aided donation Prior Year Restricted Funds 2023 £ 17,916 Current year Restricted Funds 2024 £ - - - Current year Restricted Funds 2024 £ - - -	Current year Total Funds 2024 £ 58,312 1,190 6,499 66,001 s Prior Year Total Funds 2023 £ 54,001 Current year Total Funds 2024 £ - 23,000 23,000 Current year Total Funds 2024 £ - - -	Prior Year Total Funds 2023 £ 54,001 - - 54,001 Prior Year Total Funds 2023 £ - - - Prior Year Total Funds 2023 £ - - -

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Total private sector revenue grants Revenue grants and donations from non public bodies The Chief Rabbis Office CST	Current year Unrestricted Funds 2024 £ - 3,970 3,970	Current year Restricted Funds 2024 £ - - -	Current year Total Funds 2024 £ - 3,970 3,970	Prior Year Total Funds 2023 £ 2,450 4,701 7,151

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 Prior year Total Donations, Grants and Legacies A1 Membership subscriptions as donations	Prior Year Unrestricted Funds 2023 £ 7,151 Current year Unrestricted Funds 2024 £ 284,778	Prior Year Restricted Funds 2023 £ - Current year Restricted Funds 2024 £ -	Prior Year Total Funds 2023 £ 7,151 Current year Total Funds 2024 £ 284,778	Prior Year Total Funds 2023 £ 271,161 332,313
	369,105 Unrestricted Funds 2023 £ 314,397	8,644 Restricted Funds 2023 £ 17,916	377,749 Prior Year Total Funds 2023 £ 332,313

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

25 Income from charitable activities - Trading Activities

Current year Primary purpose and ancillary trading 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 Letting of property Other charitable activities Total Primary purpose and ancillary trading Other charitable activities Letting of property Management fees and charges received Total Income from charitable activities	Current year Unrestricted Funds 2024 £ - - 7,918 7,918 Prior Year Unrestricted Funds 2023 £ 16,757 5,535 22,292 Current year Unrestricted Funds 2024 £ 7,918 7,918 Prior Year Unrestricted Funds 2023 £ 22,292 22,292	Current year Restricted Funds 2024 £ - - - - Prior Year Restricted Funds 2023 £ - - - Current year Restricted Funds 2024 £ - - Prior Year Restricted Funds 2023 £ - -	Current year Total Funds 2024 £ - - 7,918 7,918 Prior Year Total Funds 2023 £ 16,757 5,535 22,292 Current year Total Funds 2024 £ 7,918 7,918 Prior Year Total Funds 2023 £ 22,292 22,292	Prior Year Total funds 2023 £ - 16,757 5,535 22,292 Prior Year Total Funds 2023 £ 22,292 22,292

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

27 Investment income Bank Interest Receivable Total investment income A4 Investment income - Prior Year analysis Prior Year 28 Other income and gains Current year Total other income A5 Other income and gains - Prior year analysis Prior Year Total other income A5 Other Income	Current year Unrestricted Funds 2024 £ 1,532 1,532 Unrestricted Funds 497 Current year Unrestricted Funds 2024 £ 23,756 23,756 Prior Year Unrestricted Funds 2023 £ -	Current year Restricted Funds 2024 £ - - Restricted Funds 23 Current year Restricted Funds 2024 £ - - Prior Year Restricted Funds 2023 £ -	Current year Total Funds 2024 £ 1,532 1,532 Total Funds 520 Current year Total Funds 2024 £ 23,756 23,756 Prior Year Total Funds 2023 £ -	Prior Year Total Funds 2023 £ 520 520 Prior Year Total Funds 2023 £ - -

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

29 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 2024 £ 138,522 7,594 13,768 3,054 - 1,446 - 31,529 2,926 27,967 4,474 - - - 231,280	Current year Restricted Funds 2024 £ - - - - - - - - - - - - - - -	Current year Total Funds 2024 £ 138,522 7,594 13,768 3,054 - 1,446 - 31,529 2,926 27,967 4,474 - - - 231,280	Prior Year Total Funds 2023 £ 128,324 8,448 13,768 2,893 - 2,177 2,185 11,833 2,638 47,760 8,950 - - - 228,976

30 Expenditure on charitable activities- Grant funding of activities

Current Year Total grantmaking costs B2c Grants made to organisations	Current year Unrestricted Funds 2024 £ 1,915 1,915	Current year Restricted Funds 2024 £ 20,490 20,490	Current year Prior Year Total Funds Total Funds 2024 2023 £ £ 22,405 2,080 22,405 2,080

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Current Year Age UK Alzheimers Society Beechwood Cancer Care Boys Town Jerusalem British Friends Of Emmunah British Friends Of Israel British Friends Of Zaka British Heart Foundation Camp Simcha Chai Cancer Care CST Grants Delamere Charitable Trust Feeding Stockport Focus Foundation Francis House Childrens Hospice Friends Of Bnei Akiva Friends Of Meir Gateshead Yeshiva Hatzoloh Manchester Helping Kehilla Initiation Society Jeremys Circle Jewish Action For Mental Health Jewish Blind & Disabled Jewish Childs Day Jewish Deaf Association Jewish Womens Aid JNETICS Langdon College Laniado Hospital Leket Uk London School Of Jewish Studies Magen David Adom Maggies Manchester Jewish Community Care Manchester Jewish Meals On Wheels Mayor Of Stockort Charity Appeal Neshomo North Cheshire Jewish Primary School Outreach Police Benevolent Fund Rainbow Trust Samaritans Shaare Zedek Uk Signpost For Carers St Anns Hospice The Cristie Nhs Foundation Trust The Fed The Hathaway Trust The Jack Stonefield Foundation The Wellspring Tmimei Levh Together Dementia University Jewish Chaplaincy Yad Eliezer Yad Lachim Yom Hashoah Manchester Youth Aliyah Breakdown of Grants made to organisations

Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2024 2024 2024 £ £ £ - 95 95 - 145 145 - 495 495 - 145 145 - 95 95 - 2,195 2,195 260 1,645 1,905 - 375 375 - 145 145 - 145 145 - 1,245 1,245 - 145 145 - 100 100 - 75 75 - 520 520 - 145 145 200 195 395 - 50 50 355 2,145 2,500 - 100 100 - 120 120 - 145 145 - 245 245 - 195 195 - 145 145 - 195 195 - 145 145 - 145 145 - 470 470 - 75 75 - 145 145 - 95 95 900 1,645 2,545 - 195 195 - 145 145 - 195 195 - 520 520 - 195 195 - 1,095 1,095 - 145 145 - 145 145 - 50 50 - 100 100 - 145 145 - 100 100 200 570 770 - 145 145 - 745 745 - 145 145 - 195 195 - 95 95 - 145 145 - 145 145 - 520 520 - 145 145 - 380 380 - 120 120 - 145 145 1,915 20,490 22,405

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

Prior Year Prior Year Prior Year Unrestricted Funds Restricted Funds 2023 2023 £ £ 2,080 - Total grantmaking costs B2c 2,080 - Breakdown of Grants made to organisations Prior Year Prior Year Prior Year Unrestricted Funds Restricted Funds 2023 2023 £ £ Jewish Child's Day 250 Manchester Jewish Community Care 250 MDG Chanukah Party 330 The Fed 350 The Mustard Tree 200 The Feinman Trust 250 World Jewish Relief 450 - 2,080 31 Current year Current year Current Year Unrestricted Funds Restricted Funds 2024 2024 £ £ Employee costs not included in direct costs 1,674 - 4,965 - Premises Expenses - - 6,262 - - - 23,859 - 20,372 - 23,941 - 3,098 - 8,638 - Administrative overheads 1,606 - 1,774 - 4,296 - 1,951 - 6,118 - - - Professional fees paid to advisors other than the auditor or examiner 7,331 - 145 - - - Financial costs 1,202 - 3,473 - 1,580 2,854 - - Support costs before reallocation 122,285 2,854 Total support costs - Current Year 122,285 2,854 The basis of allocation of costs between activities is described under accounting policies Depreciation & Amortisation for the period Rates and water charges Subcontractors Premises repairs, renewals and maintenance Recruitment expenses Postage Cleaning and waste management Security costs Service charges payable Property insurance Light heat and power Support costs for charitable activities Grants made to organisations Loan interest Telephone, fax and internet Stationery and printing Bank interest payable Accountancy fees other than examination or audit fees Professional fees Bank charges Pension administration fees Hire of equipment Software licences and expenses Health and safety costs Room Hire	Prior Year Total Funds 2023 £ 2,080 2,080 Prior Year Total Funds 2023 £ 250 250 330 350 200 250 450 2,080 Current year Total Funds 2024 £ 1,674 4,965 - 6,262 - 23,859 20,372 23,941 3,098 8,638 1,606 1,774 4,296 1,951 6,118 - 7,331 145 - 1,202 3,473 4,434 - 125,139 125,139	Prior 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 - 127,498 127,498

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

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 2023 £ 1,164 5,347 15,407 31,192 26,996 - 6,862 2,784 1,710 3,516 5,605 5,946 242 1,482 461 1,403 2,431 2,848 115,396 115,396	Restricted Funds 2023 £ - - - 5,100 3,954 - - - - - - - - - - - - 3,048 12,102 12,102	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 5,896 127,498 127,498

The basis of allocation of costs between activities is described under accounting policies

32 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Total Governance costs	Current year Unrestricted Funds 2024 £ 3,880 3,880	Current year Restricted Funds 2024 £ - -	Current year Total Funds 2024 £ 3,880 3,880	Prior Year Total Funds 2023 £ 3,000 3,000

All the expenditure in the prior year was unrestricted.

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Yeshurun Hebrew Congregation

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP

33 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 2024 £ 231,280 1,915 122,285 3,880 359,360 Prior Year Unrestricted Funds 2023 £ 228,976 2,080 115,396 3,000 349,452	Current year Restricted Funds 2024 £ - 20,490 2,854 - 23,344 Prior Year Restricted Funds 2023 £ - - 12,102 - 12,102	Current year Total Funds 2024 £ 231,280 22,405 125,139 3,880 382,704 Prior Year Total Funds 2023 £ 228,976 2,080 127,498 3,000 361,554	Prior Year Total Funds 2023 £ 228,976 2,080 127,498 3,000 361,554

33 Event income and expenditure

Included within income and expenditure are donations and expenses related to events held during the year as follows:

Income received for events Expendiure on events Surplus/(Deficit) on events	12,320 (14,570) (2,250)

32