Charity Number: 248773
LEEDS KASHRUT AUTHORITY
ANNUAL REPORT AND UNAUDITED ACCOUNTS
FOR THE PERIOD ENDED
30" APRIL 2023

LEEDS KASHRUT AUTHORITY
CONTENTS
PAGE
Legal and Administrative Information
Trustees Annual Report
Statement of Financial Activitie5
Balallce Sheet
Notes to the Financial Statements
6-10

LEEOS KASHRUT AUTHORITY
LEGAL AND ADMINISTRATIVE INFORMATION
Chairman
MrSAFrieze
Hon Secretary
MrACohen
Representative Members
The Representative Membe15 and the Leeds Bodies thev
represent are as follows=
Mr S A Frieze
MrA Cohen
Ms L Baker
Ms L Silberstein
MrCGlass
Mr H Lorie
Mr G Skolnick
United Hebrew Congregation
Leeds Jewish Representative Council
Leeds jewish Representative Council
Etz Chaim Syrbagogue
Etz Chaim Synagogue
Leeds Jewish Representative Council
United Hebrew Congregation
The Elected Honorary Officer5 are also Representative
Members
Treasurer
MrACohen
Charity Number
248773
Governing Document
The Authority was formed by the amalgamation of the Leed5
Kashrut Cornwni55i0n and the Leed5 Board of Shechita and 15
governed by a Deed of Constitution dated 3 April 1992
Principle Office
Office of Leeds Beth Din
411 Harrogate Road
Leed5
LS17 7BY
Page I

LEEDS KASHRUT AUTHORITY
REPORT OF THE HONORARY OFFICERS
FOR THE PERIOD ENDED 3ty'APRIL 2023
The Honorary Officers present their Report for the year ended 30 April 2023.
Honorary Officers
The elected Hornorary officers in office as at 30 April 2023 are set out on page l of this report.
The Representative Members, nominated by the Leeds Bodies. are set out on page l of this report.
In accordance with the constitution the Honorary Officers are elected by the Authority at it5 Annual
general meeting each year.
The management of the Authority is vested in the Honorary Officers, subject to direction on matters
of general policy by the Authority.
Objects of the Authority
The objects of the Authority shall be. for the City of Leeds and such other places as shall appear to
the Authority to be appropriate, the advancement of religion in accordance with the orthodox faith
by the Supervision of the provision and sales of Kosher products and the supervision of the operation
of Kashrut in synagogue halls and a variety of premises used for holding functions.
In setting the objectives and planning the activities for the year, the Honorary Officers have, at their
Meetings, given careful consideration to the Charity Commission's general guidance on public
benèfit.
Review of Activitie5
During the year the Authority has corktinued to provide Supe￿i$l0n and inspection of premises and
functions in Leed5 and its surrounding area.
Finance5
The attached financial statements show the current state of the Authoritvs finances which the
Honorary Officers consider to be satisfaEtory. The Authority maintains such funds that are necessary
for its day to day operations.
The gair) for the period £11.758 has been added to the unrestricted funds giving a balance
carried forward of £111.62812022 - £99,870)
Reserves Policy
It 15 the policy of the charity to maintain unrestricted funds, which are the free reserves of the
charity, at a level which equates to approximately four morbths unrestricted expenditure. This
provides sufficient funds to cover management and administration costs in the event of a significant
drop in income which will enable the trustee5 to consider how to replace the intome.
Page 2

LEEDS KASHRUT AUTHORITY
REPORT OF THE HONORARY OFFICERS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2023
Risk Management
The trustees actively review the tnajor risk whith the charity faces on a regular basis and believe that
maintaining reseryes 3t current levels, combined with an annual review of the controls over key
financial systems will provide sufficient resources in the event of adverse conditions. The trustees
also examined other operational and bu5ines5 risks faced by the charity and confirm that they have
established systems to miti8ate the significant risks.
Statement of Trustees, Responsibilities
Law applicable to charitie5 in England and Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the CharIt￿S financial activities
during the year and of its financial position at the end of the year. In preparing those financial
statements, the trustees are required to..
Select suitable accounting policie5 and then apply them consistently,.
Obserye the methods and principles in the Chartties SORP,.
Make judgements and estimates that are reasonable and prudent,.
State whether applicable accounting star)dards have been followed, subject to any material
departures disclosed and explained in the financial statements,.
Prepare ihe financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and enable them to ensure that the financial
statements tomply with the Charilies 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.
For and on behalf of the Honorary Officers
Mrs AFrieze
1010812023
Page 3

LEEDS KASHRUT AUTHORITY
Statement of Financial Actlvltles
Forthe Perlod Ended 30 Aprll 2023
Total Funds
2023
Total Funds
2022
Note
Incoming resour￿5
Income from ¢harltable tradlng actlvltles
Income from charitable trading actiwtie5
Interest recelvable
57,637.68
60,672.87
57.637.68
60.672.87
Resources expended
Charitable expenditure
Cost of furtherance of charilable objerts
33.817.39
30,620.74
Management and administration
14.808.17
14.808.17
48.625.56
45.428.91
Net outgoing resources for the year
9.012.12
15.243.96
106,662.85
91,418.89
Unrestricted funds brou8ht forward
115.674.97
106,662.85
Theie were no recognised gains or losses for 2022 or 2023. other than those indude(J in the
Statement ol Financial Actiwtv.
Page 4

LEEDS KASHRUT AUTHORITY
Balance Sheet
As at 30 April 2023
2023
2022
Note
Fixed Assets
Tangible assets
112
149
Curfent a55ets
Debtors
Cash at bank and in hand
2,885
29,144
6,340
29,168
io
32.029
35.508
Creditors
Amount5 falling due wilhin one yebr
li
Nèt turrent a5sels
32,029
35,508
Total asset5 less current liabilitie5
32.141
35,657
Funds
Unrestricted
IIL628.05
99.870
111.628.05
99,870
These financial statement5 were approved by the mefflbers of the committee
on .. .. ........................................................... and are 5igrbed on their behalf bv:
Mr S A Frieze
Chairman and Representive Member
Page 5

LEEDS KASHRUT AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
FOR TrIE PERIOD ENDED 30" APRIL 2023
I: Accounting Policies
1.1: Basis of preparation of accounts
The financial statements are prepared under the historical cost convention, applicable accounting
5tandard5, the Charities Statement of Recommended Practice 2005 (Accounting and Reporting bv
Charities) and comply with the Charities IAccounts and Report) Regulations 2005 issued under the
Charities Act 2011.
1.2.. Tangible fixed assets
Depreciation is calculated so a5 the write off the cost of an asset, less its estimated residual value,
over the useful economic life of that as follows:
Fixtures and fittings
Computer equipment
15% reducing balance
25% reducing balance
1.3 Income
Income is derived from the supervision of the provision and sales of kosher products and the
supervision of the operation of Kashrut in synagogue h3115 and a variety of premises used for holding
functiori5.
1.4: Management and administrative expenditure
Expenditure on management and administrative of the charity includes all expenditure not diiectlv
related to the charitable activity. This includes Costs of runnirb8 off ice premi5e5, staff Salaries for
administrative staff, accountancy and Independent Examinerfs fees.
1.5: Pension costs
The charity operates a money purchase scheme for employees. The assets of the scheme are held
separately from those of the charity. The annual contributions payoble are charged to the Statement
of Financial Activities.
Page 6

LEEDS KASHRUT AUTHORITY
Notes To The Financial Statements Itontinuedl
for the Year Ended 30 April 2023
2: Income from charitable tradlng activitie5
2023
2022
Poultry Fees
Meat Fees
2.139
15,045
39.121
16.485
35.630
Supervision and Inspection Fees
ShornerAttendance
Gittin
Labels
Accreditation fees and Sundry Income
,775
1.693
1,588
57.688
59,668
3: Interest Receivable
2023
2022
Bank interest receivable
4.. Costs in Furtherance of Charitable sETh￿ces
Total
2023
Total
2022
Provlslon of Charltable Servlces:
Supervi510n of Catering
33,817
30,621
Analysis of provision of charitable seryices
Staff Costs
Other Costs
2023
2022
Supervb5ion Df Catering
9,064
24.716
33,780
30,571
5 Management and Administration
2023
2022
Office C05t5
Accounlancy, Payroll Costs and Professional Fees
Other
Charity Donation
1.033
5,178
3.221
950
10,382
1,537
5,346
2,925
5,000
14,808
Page 7

LEEDS KASHRUT AUTHORITY
Notes To The Financial Statements Iconlinuedl
for the Year Ended 30 April 1023
6: Total resources expended
Staff Costs
Other Costs
Total 2023
Total 2022
Direct Charitable expenditure
Management and Administration
24.716
33.780
30,571
9,064
24,716
33,780
30,5 11
There are no donations included within the management and administration other costs
Staff Costs
2023
2022
The a88regate payroll costs were:
Wages and Salaries
Redundancy
Social Security Costs
Other Pension Costs
5.564
4,228
3.500
3,208
9.064
7.436
Partlculars of Employèes:
2023
No
2022
No
The average Thumber of staff employed by the chètity during the financial
period amovnted to
No renumer2tion was paid to the tru5tie5 in the year, nor were any trustees expense5 reimbursed.
othèr Costs..
2023
2022
Premlses
Other
7. Net Movement in Funds for the Period
2023
2022
The net movement in funds for the period is after char8ing=
Staff pension contributions
Depreciations
3,5(X)
37
3,208
50
Page 8

LEEDS KASHRUT AUTHORITY
Notes To The Financial Statements Icontinuedl
for the Year Ended 30 April 2023
8. Tangible Fixed Assets
Fixtures and Computer
Fittings
equipment
Total
Cost
At l May 2022
Additions
2,112
2,112
2,112
2,112
At 30 April 2023
2.112
2,112
Depretiatron
At l May 2022
Charge lor Period
1.963
37
1.963
37
AI 30 April 2D23
2.000
2,ONJ
Net Book Value
At 30 April 2023
112
112
At l May 2022
149
149
9. Debtors
2023
2022
Trade Debtors
Other Debtors
2,885
79,487
6,340
64,213
82,372
70,553
10. Cash at Bank and in Hand
2023
2022
Bank (Jeposit account
Bank current account
Cash
25,057
3,987
loo
25,CI57
4,011
loo
29,144
29,168
11. Credltors: amounts falling du¢ withln ont year
2023
2022
Creditors and accruals
Value added tax
Page 9

LEEDS KASHRUT AUTHORITY
Note5 To The Financial Statements Icontinuedl
for the Year Ended 30 April 2023
12. Analysis of net assels in unrestricted fvnds
Other net
assets
Investment
Total 20Z3
Net assets
25.057
4.087
29,144
13. RelJt*d Party Transa¢iion$
The Trusteès confirm that there have been no related party transaction5 which require disclosure
under FRS 8 (Related Party Transactions)
15. Contingent Liabilities
The Chaiity has no contingent liabilities at 30 Apiil 2023
Page 10