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|---|---|---|
|Report ofthe Trustees|1 to|6|
|Report ofthe Independent
Auditors|7 to|9|
|Statement ofFinancial Activities|10||
|Statement ofFinancial Position|||
|Notes to the Financial Statements|12 to|25|
|Detailed Statement ofFinancial Activities|26 to|27|
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|for the Year Ended 31December 2022||||||
|---|---|---|---|---|---|
|||||31/12/22|31/12/21|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|||||
|INCOME AND ENDOWMENTS FROM||||||
|Donations and legacies|2|332,866|9,055|341,921|308,477|
|Other trading activities||130||130|149|
|Investment
income||52,987||52,987|54,434|
|Other income||221297||22,297||
|Total||408,280|9,055|417@35|363,060|
|EXPENDITURE ON||||||
|Raising funds|5|210,728||210,728|180,797|
|Charitable
activities|6|||||
|Charitable
Activities||155,044|4,514|159,558|135,452|
|Total||365,772|4)514|370,286|316749|
|NET INCOME||42,508|4)541|47,049|46,811|
|RECONCILIATION OF FUNDS||||||
|Total funds brought
forward||3,167,768|91,293|3/59,061|3,212+50|
|TOTAL FUNDS CARRIED FORWARD||3,210,276|95,834|3@06,110|3459,061|
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|||33/I2/22|31/12/21|
|---|---|---|---|
||Notes||5|
|FLIEDASSETS||||
|intangible
astnss|13|I,I44|1.430|
|Tangible assets|14|2tt61,521|2,966,6)5|
|||2t/62,665|2,968,045|
|CURRENT. ASSFTS||||
|Debtota||734142|15,322|
|Cash stbank and in hand||319,673|319,073|
|||393415|334.395|
|CREDITORS||||
|Amounts
failing docwhhin one year|16|(50,070)|(43,379}|
|NKT CURRENT ASSETS||343~|29LQ16|
|TOTAL ASSETSLESSCURRENT||||
|LIABILITIES||3~6,1I0|3,259,061|
|itIKT ASSETS||3@ilk,110|3,259,061|
|FUNDS|19|||
|Umcstricted
ftutds||3430476|3,167„768|
|Restricted funds||95834|91,293|
|TOTAL FUNDS||3PQG,110|3,259,061|
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||DONATIONS|DONATIONS|AND LEGACIES|||
|---|---|---|---|---|---|
|||||31/12/22|31/12/21|
||Subscriptions|||253,695|246,134|
||Donations|||27,046|18,654|
||Gifi aid|||42394|43,689|
||Legacies|||18)786||
|||||341,921|308,477|
|3.|OTHER TRADING ACTIVITIES|||||
|||||31/12/22|31/12/21|
||Fundraising|events||130|149|
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|4.|INVESTMENT INCOME||||
|---|---|---|---|---|
||||31/12/22|31/12/21|
||Rent /k service charge received||52,864|54,080|
||Deposit account interest||123|354|
||||52,987|54,434|
|5.|RAISING FUNDS||||
||Raising donations and legacies||||
||||31/12/22|31/12/21|
|||||I,|
||Premises Upkeep||25,686|9,536|
||Office Costs||8,141|10,810|
||Finance Costs||1,686|2,477|
||Affiliation Fees - RJ||33,776|30,442|
||Sundries||1,206|1,825|
||Office StaffCosts||72,414|58,965|
||Depreciation||11/00|11,445|
||Burial Costs - JJBS||49,052|41,217|
||Auditors
Remuneration||5,250|5,000|
||Professional
Fees||1,210|8,830|
||Accountancy||1,007|250|
||||210,728|180,797|
|6.|CHARITABLE ACTIVITIES COSTS||||
|||Direct|Support||
|||Costs (see|costs (see||
|||note 7)|note 8)|Totals|
||Charitable
Activities|123,031|36,527|159,558|
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|DIRECT COSTS OF|CHARITABLE ACTIVITIES|||
|---|---|---|---|
|||31/12/22|31/12/21|
|Staffcosts||101,714|80,813|
|Religious Services||5,086|4,839|
|High Holy Day Costs||21|2,880|
|Security Costs||14,779|5,197|
|Education Youth &Adult Study||1,431|5,941|
|||123,031|99,670|
|SUPPORT COSTS||||
||||Other|
|Charitable
Activities|||36,527|
|Support costs, included|in the above, are as follows:|||
|||31/12/22|31/12/21|
|||Charitable|Total|
|||Activities|activities|
|Caretakers
and Cleaners||23,418|19,873|
|Telephone||3,492|3,753|
|Printing,
Postage /k Stationery||4,539|3,832|
|Hire ofOffice Equipment||564|644|
|High Holy Day Appeal|||3,832|
|Jack Petchey Award Scheme||30|142|
|B'nei Torah scheme||100|125|
|Tuesday club fund|||1357|
|General refurbishment|fund|180|2,224|
|Education and youth||309||
|Sefer Torah repair fund||3,400||
|Technology Appeal||495||
|||36,527|35,782|
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||||31/12/22|31/12/21|
|---|---|---|---|---|
|Wages|and|salaries|101,714|80,813|
||||~101 714|80813|
||||31/12/22|31/12/21|
|---|---|---|---|---|
|Ministerial|||2|2|
|Administrative|||3|3|
|Education|and|Youth|2|1|
|Other|||3|2|
||||10|8|
||||31/12/22|31/12/21|
|---|---|---|---|---|
|260,001|-|870,000|I||
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|COMPARATIVES FORTHE STATEMENT OF
2021|FINANCIAL ACTIV|ITIES 31DE|CEMBER|
|---|---|---|---|
||Unrestricted|Restricted|Total|
||fund|fund|funds|
||8|||
|INCOME AND ENDOWMENTS FROM||||
|Donations
and legacies|297,723|10,754|308,477|
|Other trading activities|149||149|
|Investment
income|54,434||54,434|
|Total|352,306|10,754|363,060|
|EKPENDITURE ON||||
|Raising funds|180,797||180,797|
|Charitable
activities||||
|Charitable
Activities|127,772|7,680|135,452|
|Total|308,569|7,680|316,249|
|NET INCOME|43,737|3,074|46,811|
|RECONCILIATION OF FUNDS||||
|Total funds brought
forward|3,124,031|88,219|3412450|
|TOTAL FUNDS CARRIED||||
|FORWARD|3,167,768|91,293|3,259,061|
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|COST||||
|---|---|---|---|
|At 1January 2022 aud||||
|31December 2022|||4&767|
|AMORTISATION||||
|At I January 2022|||3&337|
|Charge for year|||286|
|At 31December 2022|||3,623|
|NET BOOKVALUE||||
|At 31December 2022|||1,144|
|At 31December 2021|||1,430|
|TANGIBLE FIXEDASSETS||||
|||Security,||
|||Fencing||
||Freehold|aud|Religious|
||property|Lighting|Appurtenances
I|
|COST||||
|At 1 January 2022|2,900,000|43,559|7,535|
|Additions||||
|At 31December 2022|2,900,000|43,559|7/35|
|DEPRECIATION||||
|At 1 January 2022||43,559|3,989|
|Charge for year||||
|At 31December 2022||43,559|3,989|
|NET BOOKVALUE||||
|At 31December 2022|2,900,000||3@6|
|At 31December 2021|2,900,000||3,546|
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|||60th|||
|---|---|---|---|---|
||Fixtures|Anniversary|||
||aild|Torah|Computer||
||fittings|Scroll|equipment|Totals|
|COST|||||
|At 1 January 2022|113,687|24,000|11,468|3,100449|
|Additions|5,920|||5,920|
|At 31December 2022|119,607|24,000|11,468|3,106,169|
|DEPRECIATION|||||
|At 1 Janmuy 2022|70311|5,280|10,495|133,634|
|Charge foryear|9,859|960|195|11,014|
|At 31December 2022|80,170|6,240|10,690|144,648|
|NET BOOKVALUE|||||
|At 31December 2022|39,437|17,760|778|2,961+21|
|At 31December 2021|43,376|18,720|973|2,966,615|
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|||31/12/22|31/12/21|
|---|---|---|---|
|||K||
|Bank loans and overdratts|(see note 17)||3,414|
|Trade creditors||25,425|17,124|
|Taxation and social security||1,833|375|
|Other creditors||22,812|22,466|
|||50,070|43,379|
##
|||||31/12/22|31/12/21|
|---|---|---|---|---|---|
|||||5||
|Amounts|falling due within one year on demand:|||||
|Bank loans|||||3,414|
|ANALYSIS OFNET ASSETSBETWEEN FUNDS||||||
|||||31/12/22|31/12/21|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
|Fixed assets||2,962,665||2,962,665|2,968,045|
|Current|assets|297,681|95,834|393,515|334,395|
|Current|liabilities|(50,070)||(50,070)|(43,379)|
|||3,210,276|95,834|3/06,110|3,259,061|
##
|for t|he Year Ended 31December|2022||||
|---|---|---|---|---|---|
|19.|MOVEMENT IN FUNDS|||||
|||||Net||
|||||movement|At|
||||At I/1/22|in funds|31/12/22|
||Unrestricted
funds|||||
||General fund||3,167,768|42,508|3,210/76|
||Restricted funds|||||
||Restricted Funds||91,293|4~1|95,834|
||TOTAL FUNDS||3/59,061|47,049|3,306,110|
||Net movement
in funds, included in the above are as follows:|||||
||||Incoming|Resources|Movement|
||||resources
f|expended
I|in funds|
||Unrestricted
funds|||||
||General fund||408,280|(365,772)|42408|
||Restricted funds|||||
||Restricted Funds||9,055|(4414)|4,541|
||TOTAL FUNDS||417@35|(370,286)|47,049|
||Comparattves
for movement|in funds||||
|||||Net||
|||||movement|At|
||||At I/1/21|in funds|31/12/21|
||Unrestricted
funds|||||
||General fund||3,124,031|43,737|3,167,768|
||Restricted funds|||||
||Restricted Funds||88,219|3,074|91,293|
||TOTAL FUNDS||3,212,250|46,811|3,259,061|
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||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
|Unrestricted
funds||||
|General fund|352,306|(308,569)|43,737|
|Restricted funds||||
|Restricted Funds|10,754|(7,680)|3,074|
|TOTAL FUNDS|363,060|(316,249)|46,811|
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|||At 01/01/22|Net Movements|Transfers|At 31/12/22|
|---|---|---|---|---|---|
|Unrestricted
Funds||||||
|General Fund||1,169,581|42,508||1,212,089|
|Legacies and Bequests||1,000|||1,000|
|Revaluation
Reserve||1,997,187|||1,997,187|
|||3,167,768|42@08||3,210/76|
|Restricted Funds||||||
|Special Burial Fund||31,890|||31,890|
|Charitable
Trust Fund||417|||417|
|Bluementhal
Prize Fund||490|||490|
|Krasnador
Fund||245|||245|
|B'nel Torah Scheme||7,035|(100)||6,935|
|Education and Youth||722|121||843|
|High Holy Day Appeal||17,928|7,676||25,604|
|Israel Action Group||625|||625|
|Building Fund||2,339|24||2,363|
|Community
and Youth||4,510|||4,510|
|Jack Petchey Award Scheme||6,742|220||6,962|
|SeferTorah Repair Fund||4,636|(3,400)||1,236|
|Hany Jassby Grave Maintenance||||||
|Fund||210|||210|
|Handrails
Prayer Hall Fund||3,929|||3,929|
|General refurbishment|fund|||||
|Car Park Reserve Fund||90|||90|
|Miriam Landsman
Prize Fund||5,000|||5,000|
|Technology
Appeal||||||
|Library Fund||4,485|||4,485|
|||91,293|4)541||95,834|
|TOTAL FUNDS||3,259,061|47,049||3@06,110|
##
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|Net movement
in funds,|included
in the above|as follows:|||
|---|---|---|---|---|
|||31/12/22|31/12/22|31/12/22|
|||Incoming|Resources|Movement|
|||Resources|Expended|in funds|
|||g|||
|Unrestricted
Funds|||||
|General Funds||408,280|(365,772)|42,508|
|Restricted Funds|||||
|High Holy Day Appeal||7,676||7,676|
|Jack Petchey Award Scheme||250|(30)|220|
|B'nei Torah Scheme|||(100)|(100)|
|Education and youth||430|(309)|121|
|Sefer Torah repair fund|||(3,400)|(3,400)|
|Building Fund||24||24|
|General Refurbishment|Fund|180|(180)||
|Technology Appeal||495|(495)||
|||9,055|(4,514)|4,541|
|TOTAL MOVEMENT|OFFUNDS|417,335|(370,286)|47,049|
##
##
##
|||31/12/22|31/12/21|
|---|---|---|---|
|||E|I:|
|INCOME AND ENDOWMENTS||||
|Donations
and legacies||||
|Subscriptions||253,695|246,134|
|Donations||27,046|18,654|
|Giff aid||42/94|43,689|
|Legacies||18,786||
|||341,921|308,477|
|Other trading activities||||
|Fundraising
events||130|149|
|Investmentincome||||
|Rent /k service charge received||52,864|54,080|
|Deposit account interest||123|354|
|||52)987|54,434|
|Other income||||
|Insurance
claim proceeds||22,297||
|Total incoming resources||417835|363,060|
|EXPENDITURE||||
|Raising donations|and legacies|||
|Premises Upkeep||25,686|9,536|
|Office Costs||8,141|10,810|
|Finance Costs||1,686|2,477|
|Affiliation Fees - IU||33,776|30,442|
|Sundries||1,206|1,825|
|Office StaffCosts||72,414|58,965|
|Depreciation||11@00|11,445|
|Burial Costs - JJBS||49,052|41,217|
|Auditors
Remuneration||5,250|5,000|
|Professional
Fees||I/10|8,830|
|Accountancy||1,007|250|
|||210,728|180,797|
##
|for the Year Ended 3|1December 2022|||
|---|---|---|---|
|||31/12/22|31/12/21|
|Raising donations
and legacies||||
|Charitable
activities||||
|Wages||101,714|80,813|
|Religious Services||5,086|4,839|
|High Holy Day Costs||21|2,880|
|Security Costs||14,779|5,197|
|Education Youth 4,Adult Study||1,431|5,941|
|||123,031|99,670|
|Support costs||||
|Other||||
|Caretakers
and Cleaners||23,418|19,873|
|Telephone||3,492|3,753|
|Printing,
Postage dc Stationery||4,539|3,832|
|Hire of0%ceEquipment||564|644|
|High Holy Day Appeal|||3,832|
|Jack Petchey Award Scheme||30|142|
|B'nei Torah scheme||100|125|
|Tuesday club fund|||1,357|
|General refurbishment|fund|180|2,224|
|Education
and youth||309||
|Sefer Torah repair fund||3,400||
|Technology Appeal||495||
|||36,527|35,782|
|Total resources expended||370,286|316,249|
|Net income||47,049|46,811|