2020-12-31-accounts - Manchester Jewish Community Care

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			Page
Report ofthe Trustees		1	to	6
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet
Cash Flow Statement			10
Notes to the Cash Fiow	Statement
Notes to the Financial Statements		12	to	19
Detailed Statement of Financial Activities		20	to	22

Reference	Reference	and Administrative	and Administrative	and Administrative	and Administrative	Information
Charity Name: Manchester					Jewish Community Care
Charity registration			number;		257238
Company	registration			number: 5105654
Registered		Oflice and		Operational		address
85 Middleton		Road
Manchester
M8 4JY
Life President:						Nigel Alliance OBE
Vice Presidents:						Robert I Frankl
						L Ronnie Levene
						Lillian Simons
						Brian White
						Robert Rodrigues-Pereira		z'I	(passed away March 2020)
Chaplain:						Rabbi Daniel Walker
Management		Council:				Brian White L Ronnie Levene Michael Moore			Chairman (until July 2020) Chairman (from July 2020) Executive Member Deputy Chairman
						Michael Hart			Hon Treasurer
						Melissa Chapman Simon Mehlman Philip Braunstein			Hon Secretary Hon. Secretary (resigned Executive member		July	2020)
						Margaret Clarke			Executive member
						Judith Fiddler			Executive member
						Suzanne Kaye Vivienne Kennedy David Lewis Jeff Lewis			Executive member Executive member Executive member Executive member	(from July (resigned (from July		2020) July 2020) 2020)
						Robert Rodrigues-Pereira Barbara Bernstein	z'I		(passed away March 2020)
						Rosalind Levene
						Simon Nelson
						Brian White Michael White Giselle Williams			(from July 2020) Executive member	(from July		2020)
Directors:						Philip Braunstein
						Michael Hart
						L Ronnie Levene
						Jeff Lewis
						Michael Moore
						Brian White
Company	Secretary:					Philip Braunstein
Senior Management			Team:			Michelle Wiseman			Chief Executive
						Avrom Baker			Day care manager - to July		2020

					2020	2019
			Unrestricted	Restricted	Total	Total
INCOME AND ENDOWMENTS	FROM	Notes	fund	fundf	funds F	funds F
Donations and legacies		2	456,825		456,825	158,668
Charitable activities
Charitable activities			143,076		143,076	129,638
Other trading activities Investment income Other income			25,130 21,979 700		25,130 21,979 700	28,381 32,617
Total			647,710		647,710	349,304
EXPENDiTURE ON
Raising funds			45,764		45,764	112,603
Charitable activities
Charitable activities Fundraising events etc Governance			462,818 18,571	679	463,497 18,571	475,328 6,165 24,610
Total			527,153	679	527,832	618,706
Net gains/(losses) on investments					~7,534)	116265
NET INCOME/(EXPENDITURE)			113,023	(679)	112,344	(153137)
RECONCILIATION OF FUNDS
Total funds brought forward			1,644,858	21,716	1,666,574	1,819,711
TOTAL FUNDS CARRIED FORWARD			1 757,881	21 637	1 778,818	1666,574,

		Notes	2020	201g
Cash flows from operating	activities
Cash generated from operations		1	136,754	~255.564)
Net cash provided by/(used	in) operating	activities	136.754	i255,M4)
Cash flows from investing	activities
Purchase oftangible fixed assets Purchase offixed asset investments Sale oftangible fixed assets Sale offixed asset investments			(6,210) (487,807) 700 393,951	(2,853) '170,D73
Net cash (used in)/provided	by investing	activities	~99366)	167,220
Change in cash and cash the reporting period Cash and cash equivalents	equivalents at the	in	37,388	(88,344)
beginning ofthe reporting	period		28,161	116,5D5
Cash and cash equivalents	at the end	of
the reporting period			65 549	23,161

ACTIVITIES	NET CASH F	LOW FROM OPERATI	NG
		2020	2019
Net income/(expenditure) for the reporting Statement ofFinancial Activities) Adjustments for:	period (as per the	112,344	E (153,137)
Depreciation charges Losses/(gain) on investments Profit on disposal offixed assets Investment management charges Decrease/(increase) in stocks Increase in debtors Decrease in creditors		25,897 7,534 (700) 5,936 2,718 (2,646) ~14,329	25,518 (116,265) (500) (4,224) ~6.956
Net cash provided by/(used in) operations		136.754	~255,564)

	At 1.1.20	Cash flow	Al 31.12.20
Net cash	E
Cash at bank and in hand	28,161	37,388	65549
	28,161	37,388	65,549
Total	28,161	37,388	65,549

Lottery Covid Grant	69,700
Manchester City Council	f25,000
Wolfson Foundation	f50,000

			2020	2019
Committees, events &room hire Shop and merchandise income Fonac quiz Catering Sundry income			15,665 1,854 1,494 5,224 893	E 21,686 6,695
			25,130	28,381
INVESTMENT INCOME
			2020	2019
Dividend and gilt interest Bank &other interest			21,979	F 32,548
				69
			21,979	32,617
INCOME FROM CHARITABLE	ACTIVITIES
Grants Bury Metro City ofSalford Fees for day centre care Soup kitchen - meals on	Activity Charitable Charitable Charitable Charitable	activities activities activities activities	2020 F 48,513 3,626 64,617	2019 f 8,145 385 121,108
wheels	Charitable	activities	26 32D
			143,676	126,636

Raising donation	s and legacies
		2020	2019
Staff costs
insurance		5,322	20,087
Gas, electric and	water		455
Telephone			2,053
Printing and stationery Cleaning materials			2,844 209
Repairs and maintenance			1,275
Computer running	costs		2,516
Ground rent and rates Bank charges Marketing and advertising Depreciation		115 732	2,084 365 207
			1,550
		6,169	33,645

Other trading activities
				2020	2019
Purchases
Staff costs				3,409	19,309
Gas, electric and water				15,003	41,776
Repairs and maintenance					2,183
Cleaning materials					2,520
Fundraising charges Marketing and advertising Depreciation				12,643 1,905	1,275 ~1550
				32,960	68,613
Investment management		costs
				2020	2019
Investment management	costs			6,635	10345
Aggregate amounts				45.764	112,6D3
CHARITABLE ACTIVITIES COSTS
				Support
Charitable activities Governance			Direct Costs E 459,986 1 D64	costs (see note 8) f 3,511 17,507	Totals 463,497 18,571
			461,050	21,018	482,068
SUPPORT COSTS
					Governance
					costs
Charitable activities
Governance					3,511
					17,507
					21,018
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is	stated after charging/(crediting):
				2020	2019
Depreciation - owned assets Surplus on disposal offixed		assets		25,897 ~700	25,518

STAFF COSTS
						2020	2019
Wages and salaries Social security costs						244,211 12,977	298,346
						257,188	298848
The average monthly	number	ofemployees		during	the year was as follows:
Chief Executive						2020	2019
Day centre and welfare Fundraising and publicity						1 7	1 12
Administration and support							1 3
						12	17
No employee received	emoluments		ofmore	than f60,000.
COMPARATIVES FOR THE STATEMENT				OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total
					fund	fund	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies					158,668		158,668
Charitable activities
Charitable activities					129,638		129,638
Other trading activities Investment income					28,381 32,617		28,381 32,617
Total					349,304		349,304
EXPENDITURE ON
Raising funds					112,603		112,603
Charitable activities
Charitable activities Fundraising events etc Governance					475,328 6,165 24,610		475,328 6,165 24,610
Total					618,706		618,706
Net gains on investments					116,265		116,265
NET INCOME/(EXPENDITURE)					(153,137)		(153,137)


12.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL		ACTIVITIES -continued
				Unrestricted	Restricted	Total
				fund f	fund	fundsf
	RECONCILIATION	OF FUNDS
	Total funds brought		forward	1,797,995	21,716	1,819,711
	TOTAL FUNDS CARRIED FORWARD			1,644,858	21,716	1,666,574
13.	TANGIBLE FIXED	ASSETS
				Fixtures
			Freehold	and	Motor
	COST		property	fittings f	vehicles	Totals f
	At 1 January 2020 Additions Disposals		850,000	285,970 6,210 69,745 ~14,995)		1,205,715 6,210 ~14,995)
	At 31 December 2020		850,000	292,180	54,750	1,196,930
	DEPRECIATION
	At 1 January 2020 Charge for year Eliminated on disposal		286,250 17,000	268,316 8,897 69,745 ~14.995)		624,311 25,897 ~14,995)
	At 31 December 2020		303,250	277 213	54,750	635,213
	NET BOOK VALUE
	At 31 December 2020		546 750	14,967		561,717
	At 31 December 2019		563,750	17,654		581,404
14.	FIXEDASSET INVESTMENTS
					2020	2019
	Shares Other			1,134,758 19,203		f 1,028,075 45,500
				1	153961	1073575,
	Additional information	as follows:
						Listed
						investments
	MARKET VALUE					f
	At 1 January 2020 Additions					1,028,075
	Disposals Revaluations					487,807 (375,188) ~5,936)
	At 31 December 2020					1,134,758
	NET BOOK VALUE
	At 31 December 2020					1.134 758
	At 31 December 2019					1,028,075

14.	FIXEDASSET INVESTM	FIXEDASSET INVESTM	FIXEDASSET INVESTM	FIXEDASSET INVESTM	ENTS -continued	ENTS -continued
	There were no investment				assets outside the UK.
	Investments (neither		listed		nor unlisted)	were as follows:
								2020	2019
	Cash - investment	Managers						19,203	45,500
15.	STOCKS
								2020	2019
	Finished goods								E 2,718
16.	DEBTORS:AMOUNTS			FALLING DUE		WITHIN ONE YEAR
								2020	2019
	Trade debtors							F
	GIR Aid tax							7,176	4,236
									720
								7,176	4,956
17.	CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
								2020	2019
	Trade creditors
	Social security and Other creditors	other		taxes				13,390 600	22,866 4,048
								13,990	26,914
18.	ACCRUALS AND	DEFERRED INCOME
								2020	2019
	Accruals and deferred		income					2,655	4,060
19.	MOVEMENT IN FUNDS
								Net
								movement	At
	Unrestricted funds						At 1.1.20 f	in funds f	31.12.20
	General fund						1,644,858	113,023	1,757,881
	Restricted funds
	The Bathing Room	Fund					21,716	(679)	21,037
	TOTAL FUNDS						'l,666,574	112,344	1,778,918

MOVEMENT IN FUNDS	MOVEMENT IN FUNDS	- contin	- contin	ued
Net movement in funds,		included		in the above are as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
Unrestricted	funds
General fund				647,710	(527,153)	(7,534)	113,023
Restricted funds
The Bathing	Room Fund				(679)		(679)
TOTAL FUNDS				847,710	~527.832)	~7.534)	112,344
Comparatives	for movement		in	funds
						Net
						movement	At
					At 1.1.'I9	in funds	31.12.19
Unrestricted	funds
General fund					1,797,995	(153,137)	1,644,858
Restricted funds
The Bathing Room Fund					21,716		21,716
TOTAL FUNDS

Compara	tive	net movement in funds	, included in the above are a	s follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds			E
General	fund		349,304	(618,706)	116,265	(153,137)
TOTAL	FUNDS		349,3D4	~616,706)	116,265

			Net
		At 1.1.19	movement in funds	At 31.12.20
Unrestricted	funds
General fund		1,797,995	(40,114)	1,757,881
Restricted funds
The Bathing	Room Fund	21,716	(679)	21,037
TOTAL FUNDS		1,819.711	~40,793)	1,778.918

		Incoming	Resources	Gains and	Movement
Unrestricted	funds	resources	expended f	losses	in funds
General fund		997,014	(1,145,859)	108,731	(40,114)
Restricted funds
The Bathing	Room Fund		(679)		(679)
TOTAL FUNDS		997 014	(1)148,538)	108,731	~40793)