|||||Page||
|---|---|---|---|---|---|
|Report ofthe|Trustees||1|to|5|
|Independent|Examiner's|Report||||
|Statement of|Financial|Activities||||
|Balance Sheet||||||
|Notes to the|Financial Statements||9|to|18|
|Detailed Statement
of Financial Activities|||19|to|20|
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||||||||2020|2019|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Total|
||||||funds|funds|funds|funds|
|||||Notes|F|5|f|6|
|INCOME AND ENDOWMENTS|||FROM||||||
|Donations
and legacies||||2|41,004|11,075|52,079|50,822|
|Other trading
activities||||3|1,424|3,197|4,621|5,272|
|Investment
income||||4|6,007||6,007|5,856|
|Other income|||||1,630||1,630|2,084|
|Total|||||50,065|14,272|64,337|64,034|
|EXPENDITURE ON|||||||||
|Raising funds|||||1,933||1,933|3,041|
|Charitable
activities|||||||||
|Advancement
of religion|||||39,342|4,786|44,128|48,495|
|Burial costs||||||6,323|6,323|6,375|
|Kol Nidre Fund||||||3,603|3,603|1,517|
|Board of Deputies||||||160|160|150|
|Pardubice
Scroll||||||||5,801|
|Total|||||41,276|14,872|56,147|65,379|
|Net gains/(losses)|on|investments|||(765)|4,534|3,769|7,821|
|NET INCOME|||||8,025|3,934|11,959|6,476|
|Transfers
between|funds|||14|6,258|(6,258)|||
|Net movement
ln|funds||||14,283|(2,324)|11,959|6,476|
|RECONCILIATION|OF FUNDS||||||||
|Total funds brought||forward|||570,228|75,832|646,060|639,584|
|TOTAL FUNDS CARRIED FORWARD|||||584,511|73,508|658,019|646,060|
##
##
||||||2020|2019|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|FIXED ASSETS||Notes|6|E|6|F|
|Tangible assets
Investments||9
10|240,041
20,328|50,81'I|240,041
71,139|235,619
66,443|
||||260,369|50,811|311,180|302,062|
|CURRENT ASSETS|||||||
|Stocks
Debtors
Cash at bank and|in hand|11
12|300
29,307
329,226|406
27,531|300
29,713
356,757|300
32,388
350,434|
||||358,833|27,937|386,770|363,122|
|CREDITORS|||||||
|Amounts
falling due within one year||13|(34,691)|(5,240)|(39,931)|(39,124)|
|NET CURRENT ASSETS|||324,142|22,697|346,839|343,998|
|TOTAL ASSETS|LESSCURRENT||||||
|LIABILITIES|||584,511|73,508|658,019|646,060|
|NET ASSETS|||584,511|73,508|658,019|646,060|
|FUNDS||14|||||
|Unrestricted
funds
Restricted funds|||||584,511
73,508|570,228
75,832|
|TOTAL FUNDS|||||658,019|646,060|
##
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##
|||||2020
f|2019
F|
|---|---|---|---|---|---|
|Donations||||1,730|4,200|
|Gift aid||||6,453|6,085|
|Legacies||||2,000||
|Grants||||1,475|1,296|
|Subscriptions||||30,371|25,819|
|Burial scheme||||4,393|4,114|
|Kol Nidre appeal||||5,566|2,775|
|Board of Deputies||||91|183|
|Pardubice
Scroll|||||750|
|Accessibility|fund||||5,600|
|||||52,079|50,822|
|Grants received,||included|in the above, are as follows:|||
|||||2020|2019|
|||||E||
|Government|grant|||1,475|1,296|
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|OTHER TRADING ACTIVITIES|OTHER TRADING ACTIVITIES|||||
|---|---|---|---|---|---|
|Sale of religious
items
Social events
Guild income
Social action fund||||2020
f
67
1,037
320
3,197|2019
E
123
925
1,820
2,403|
|||||4,621|5,272|
|INVESTMENT INCOME||||||
|||||2020
f|2019|
|Dividends
received
Deposit account interest||||927
5,080|1,088
4,768|
|||||6,007|5,855|
|RAISING FUNDS||||||
|Raising donations|and legacies|||||
|||||2020|2019|
|||||f|E|
|Misc expenses - Guild
Purchase of religious
items for sale
Support costs||||175
18
1,740|2,908
133|
|||||1,933|3,041|
|CHARITABLE ACTIVITIES COSTS||||||
|||||Support||
|||Direct||costs (see||
|||Costs
f||note 7)
E|Totals
f|
|Advancement
of religion
Burial costs
Kol Nidre Fund
Board of Deputies||27,910
6,323
3,603
160||16,218|44,128
6,323
3,603
160|
|||37,996||16,218|54,214|
##
|||||Governance||
|---|---|---|---|---|---|
||||Management|costs|Totals|
|Raising donations
Advancement
of||and legacies
religion|12,650|6
1,740
3,568|6
1,740
16,218|
||||12,650|5,308|17,958|
##
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|Trustees' expenses|||||||
|---|---|---|---|---|---|---|
|During
the year Enil (2019:
their duties.|Fnil) was reimbursed
to Trustees||for expenses|incurred|in the course|of|
|TANGIBLE FIXEDASSETS|||||||
|||Leasehold||Fixtures|||
||Freehold|prayer|Religious|and|||
||property|house|assets|fittings|Totals||
||E|E|E||||
|COST|||||||
|At 1 January 2020
Additions|251,041
13,880|26,259|73,980|120,000|471,280
13,880||
|At 31 December 2020|264,921|26,259|73,980|120,000|485,160||
|DEPRECIATION|||||||
|At 1 January 2020
Charge for year|109,600
6,298|11,652
525|8,878
1,480|106,631
2,155|235,661
9,458||
|At 31 December 2020|114,898|12,077|10,358|107,786|245,119||
|NET BOOK VALUE|||||||
|At 31 December 2020|150,023|14,182|63,622|12,214|240,041||
|At 31 December 2019|141,441|14,707|65,102|14,369|235,619||
##
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||||||Listed|
|---|---|---|---|---|---|
||||||investments|
||MARKET VALUE|||||
||At 1 January 2020||||66,443|
||Additions||||927|
||Revaluations||||3,769|
||At 31 December 2020||||71,139|
||NET BOOK VALUE|||||
||At 31 December 2020||||71,139|
||At 31 December 2019||||55,443|
||There were no investment||assets outside the UK.|||
|11.|STOCKS|||||
|||||2020|2019|
|||||5|5|
||Stocks|||300|300|
|12.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR||||
|||||2020|2019|
|||||f||
||Trade debtors|||22,226|25,421|
||Gift aid recoverable|||6,431|6,230|
||Prepayments
and accrued||income|1,057|737|
|||||29,713|32,388|
|13.|CREDITORS: AMOUNTS||FALLING DUE WITHIN ONE YEAR|||
|||||2020
5|2019
f|
||Trade creditors|||2,062|5,920|
||Deferred income|||29,992|31,138|
||Accrued expenses|||7,887|2,056|
|||||39,931|39,124|
##
##
|MOVEMENT
IN F|UNDS|||||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|between|At|
|||At 1.1.20|in funds|funds|31.12.20|
|||E|E|6|6|
|Unrestricted
funds||||||
|General fund||332,273|17,483|(7,622)|342,134|
|Building reserve fund||141,441|(5,298)|13,880|160,023|
|Prayer House Reserve Fund||14,707|(525)||14,182|
|Capital
Revaluation|Reserve|81,807|(3,635)||78,172|
|||670,228|8,025|6,268|584,611|
|Restricted funds||||||
|Burial scheme
fund||66,971|2,604||69,675|
|Kol Nidre appeal fund|||1,963||1,963|
|Board of Deputies|fund|193|26||218|
|Siddur income fund||719|50||769|
|Social Action Fund||1,691|(708)||983|
|Accessibility
Fund||6,258||(6,258)||
|||75,832|3,934|(6,258)|73,608|
|TOTAL FUNDS||646,060|11,959||658,019|
|||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|
|||resources
8|expended
f|losses|in funds
6|
|Unrestricted
funds||||||
|General
fund||50,065|(31,817)|(766)|17,483|
|Building reserve fund|||(5,298)||(5,298)|
|Prayer House Reserve Fund|||(625)||(526)|
|Capital
Revaluation|Reserve||(3,635)||(3,635)|
|||60,065|(41,276)|(766)|8,026|
|Restricted funds||||||
|Burial scheme
fund||4,393|(6,323)|4,634|2,604|
|Kol Nidre appeal
fund
Board of Deputies
fund||5,566
185|(3,603)
(160)||1,963
25|
|Siddur income fund||50|||60|
|Social Action Fund||4,078|(4,786)||(708)|
|||14,272|(14,872)|4,634|3,934|
|TOTAL FUNDS||64,337|(56,147)|3,769|11,959|
##
##
|Comparatives
for|movemen|t
In fun|ds|||||
|---|---|---|---|---|---|---|---|
||||||Net|Transfers||
||||||movement|between|At|
|||||At 1.1.19|in funds|funds|31.12.19|
|||||f|F|||
|Unrestricted
funds||||||||
|General
fund||||326,758|7,210|(1,695)|332,273|
|Building reserve fund||||146,462|(5,021)||141,441|
|Prayer House Reserve Fund||||15,232|(525)||14,707|
|Capital Revaluation|Reserve|||85,732|(3,925)||81,807|
|||||574,184|(2,261)|(1,695)|570,228|
|Restricted funds||||||||
|Burial scheme fund||||60,705|6,266||66,971|
|Kol Nidre appeal fund||||1,380|1,258|(2,638)||
|Board of Deputies|fund|||160|33||193|
|Siddur income fund||||719|||719|
|Pardubice
Scroll||||1,376|(5,051)|3,675||
|Social Action Fund||||1,060|631||1,691|
|Accessibility
Fund|||||5,600|658|6,258|
|||||65,400|8,737|1,695|75,832|
|TOTAL FUNDS||||639,584|6,476||646,060|
|Comparative
net movement||in funds,|included|in the above|are as follows:|||
|||||Incoming|Resources|Gains and|Movement|
|||||resources
f|expended|losses
f|in funds
f|
|Unrestricted
funds||||||||
|General
fund||||48,093|(40,293)|(590)|7,210|
|Building reserve fund|||||(5,021)||(5,021)|
|Prayer House Reserve Fund|||||(525)||(525)|
|Capital Revaluation|Reserve||||(3,925)||(3,925)|
|||||48,093|(49,764)|(590)|(2,261)|
|Restricted funds||||||||
|Burial scheme fund||||4,230|(6,375)|8,411|6,266|
|Kol Nidre appeal fund||||2,775|(1,517)||1,258|
|Board of Deputies|fund|||183|(150)||33|
|Pardubice
Scroll||||750|(5,801)||(5,051)|
|Social Action Fund||||2,403|(1,772)||631|
|Accessibility
Fund||||5,600|||5,600|
|||||15,941|(15,615)|8,411|8,737|
|TOTAL FUNDS||||64,034|(65,379)|7,821|6,476|
##
##
##
|A current year 12|months
and prior y|ear 12 months
combin|ed
position
is a|s follows:||
|---|---|---|---|---|---|
||||Net|Transfers||
||||movement|between|At|
|||At 1.1.19|in funds|funds|31.12.20|
|||F||F|5|
|Unrestricted
funds||||||
|General
fund||326,758|24,693|(9,317)|342,134|
|Building reserve fund||146,462|(10,319)|13,880|150,023|
|Prayer House Reserve Fund||15,232|(1,050)||14,182|
|Capital Revaluation|Reserve|85,732|(7,560)||78,172|
|||574,184|5,764|4,563|584,511|
|Restricted funds||||||
|Burial scheme fund||60,705|8,870||69,575|
|Kol Nidre appeal fund||1,380|3,221|(2,638)|1,963|
|Board of Deputies|fund|160|58||218|
|Siddur income fund||719|50||769|
|Pardubice
Scroll||1,376|(5,051)|3,675||
|Social Action Fund||1,060|(77)||983|
|Accessibility
Fund|||5,600|(5,600)||
|||65,400|12,671|(4,563)|73,508|
|TOTAL FUNDS||639,584|18,435||658,019|
|||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|
|||resources|expended
6|losses
f|in funds
f|
|Unrestricted
funds||||||
|General
fund||98,158|(72,110)|(1,355)|24,693|
|Building reserve fund|||(10,319)||(10,319)|
|Prayer House Reserve Fund|||(1,050)||(1,050)|
|Capital Revaluation|Reserve||(7,560)||(7,560)|
|||98,158|(91,039)|(1,355)|5,764|
|Restricted funds||||||
|Burial scheme fund||8,623|(12,698)|12,945|8,870|
|Kol Nidre appeal fund||8,341|(5,120)||3,221|
|Board of Deputies|fund|368|(310)||58|
|Siddur income fund||50|||50|
|Pardubice
Scroll||750|(5,801)||(5,051)|
|Social Action Fund||6,481|(6,558)||(77)|
|Accessibility
Fund||5,600|||5,600|
|||30,213|(30,487)|12,945|12,671|
|TOTAL FUNDS||128,371|(121,526)|11,590|18,435|
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##
|||2020|2019|
|---|---|---|---|
|Income||4,393|4,114|
|Expenditure||(6,323)|(6,375)|
|Bank interest|||116|
|Realised|gain/ (Loss) on|4,534|8,411|
|Surplus|/ (Deficit)|2,604|(6,266)|
|Assets held by the charity for the purpose of||the Burial Scheme Fund:||
|||2020|2019|
|Cash at|bank|22,504|24,522|
|CCLA Investments||50,811|46,277|
|Deferred|income|(3,740)|(3,828)|
|||69,675|66,971|
##
##
|Included
in the Detailed Statement
of F
the guild accounts:|inancial
Activities are the following
transacti|ons
which
relate|
|---|---|---|
||2020|2019|
|Income|320|2,230|
|Expenditure|(176)|(3,056)|
|Surplus/(Deficit)|145|826|
|FOR THE YEA|R|EN|DED 31 DECEMBER 2020|||
|---|---|---|---|---|---|
|||||2020|2019|
|INCOME AND|ENDOWMENTS|||||
|Donations
and||legacies||||
|Donations||||1,730|4,200|
|Gift aid||||6,453|6,085|
|Legacies||||2,000||
|Grants||||1,47e|1,296|
|Subscriptions||||30,371|25,819|
|Burial scheme||||4,393|4,114|
|Kol Nidre appeal||||e,eee|2,775|
|Board of Deputies||||91|183|
|Pardubice
Scroll|||||750|
|Accessibility
fund|||||5,600|
|||||52,079|50,822|
|Other trading|activities|||||
|Sale of religious||items||67|123|
|Social events||||1,037|926|
|Guild income||||320|1,820|
|Social action fund||||3,197|2,403|
|||||4,621|5,272|
|Investment
Income||||||
|Dividends
received||||927|1,088|
|Deposit account||interest||5,080|4,768|
|||||6,007|5,856|
|Other income||||||
|NRS news advertising||||1,150|1,200|
|School visits||||480|884|
|||||1,630|2,084|
|Total incoming||resources||64,337|84,034|
|EXPENDITURE||||||
|Raising donations|||and legacies|||
|Misc expenses|-|Guild||175|2,908|
|Purchase
of religious|||items for sale|18|133|
|||||193|3,041|
|Charitable
activities||||||
|Sundries||||220|263|
|Carried
forward||||220|263|
##
|FOR THE YEAR END|E|D 31 DECEMBER 2020|||
|---|---|---|---|---|
||||2020|2019f|
|Charitable
activities|||||
|Brought forward|||220|263|
|Pardubice
Scroll||||5,801|
|MRJ levy|||2,682|3,514|
|Burial scheme expenses|||6,323|6,375|
|Kol Nidre appeal|||3,603|1,517|
|Board of Deputies
levy|||160|150|
|Social events|||4,786|2,659|
|Rabbi Service Fees|||10,170|10,935|
|Membership
adjustments|||694||
|Freehold
property
depreciation|||5,298|5,021|
|Prayer house depreciation|||626|525|
|Religious assets depreciation|||1,480|1,480|
|Fixtures and Fittings depreciation|||2,166|2,535|
||||37,996|40,775|
|Support costs|||||
|Management|||||
|Insurance|||3,953|3,632|
|Light and heat|||1,663|1,292|
|Postage and stationery|||1,299|973|
|Sundries|||599|33|
|Training costs|||150|706|
|Repairs and renewals|||3,664|6,747|
|Cleaning
and gardening|||1 322|2,925|
||||12,650|16,308|
|Governance costs|||||
|Accountancy
and legal||fees|5,308|5,255|
|Total resources expended|||56,147|65,379|
|Net income/(expenditure)
before gains|||||
|and losses|||8,190|(1,345)|
|Realised recognised|gains and losses||||
|Realised gains/(losses)||on fixed asset|||
|investments|||3,769|7,821|
|Net Income|||11,959|6,476|