**REGISTERED COMPANY NUMBER: 05105654 (England and Wales) REGISTERED CHARITY NUMBER: 257238**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2021**
**for**
**Manchester Jewish Community Care**
R Zoltie & Co Suite 17 Flexspace Manchester Road Bolton BL3 2NZ
**Manchester Jewish Community Care**
**Contents of the Financial Statements for the Year Ended 31 December 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|8|
|**Cash Flow Statement**|9|
|**Notes to the Cash Flow Statement**|10|
|**Notes to the Financial Statements**|11 to 18|
|**Detailed Statement of Financial Activities**|19 to 20|
**Manchester Jewish Community Care**
**Report of the Trustees for the Year Ended 31 December 2021**
The Management Council presents its report and financial statements for the year ended 31 December 2021.
## **Reference and Administrative Information**
Charity Name: Manchester Jewish Community Care
Charity registration number: 257238
Company registration number: 5105654
Registered Office 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||
|Chaplain:|Rabbi Jonathan Guttentag||
|Management Council|||
||L Ronnie Levene|Chairman Executive Member|
||Michael Moore|Deputy Chairman|
||Michael Hart|Hon Treasurer|
||Melissa Chapman|Hon Secretary|
||Philip Braunstein|Executive member|
||Margaret Clarke|Executive member|
||Judith Fiddler|Executive member|
||Suzanne Kaye|Executive member|
||David Lewis|Executive member|
||Jeff Lewis|Executive member|
||Barbara Bernstein||
||Rosalind Levene||
||Simon Nelson||
||Benjamin Senior||
||Brian White||
||Michael White||
||Giselle Williams||
|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|
||Karen Grant|Centre Manager|
Page 1
**Manchester Jewish Community Care**
## **Report of the Trustees for the Year Ended 31 December 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the charity as laid down in the Memorandum of Association are the assistance of those members of the Jewish faith who are visually impaired, physically disabled or any other category of individual who is deemed to be in need of such assistance. The Centre is used four days per week and is constantly looking to receive new members. There is a clear need for the continued provision of care in the community enabling our members to maintain their independence with the facilities that are provided.
As at 1 January 2021 the charity employed 6 paid full and part time members of staff who undertake care, administration and fundraising responsibilities. The Centre re-opened on 17 May 2021 and employed a total of 12 staff. In addition to the above over 160 unpaid volunteers are involved in our work and we would not be able to function without them. The volunteers give the equivalent of over 12,000 hours per annum of their time which would cost the charity in excess of £300,000 each year. A list of areas in which we use volunteers is as follows:
Running Day-Centre activities Staffing the reception desk Serving meals and refreshments Delivering meals-on-wheels Running the Talking Newspaper Running the convenience shop Organising activity programmes Computer lessons Assisting with enveloping for mail shots Acting as escorts on transport Assisting in the Art Room Driving members to and from the Centre
In order to achieve its objectives the charity has used all reasonable methods to promote and enhance the facilities of the charity. We are currently trying to promote a policy of increased fundraising and a search for new volunteers and a marketing drive to encourage more day centre members.
MJCC continued to support the Jewish Soup Kitchen during 2021, preparing meals in our kitchens for them to deliver. Over 5,000 meals were also prepared and sold to the Jewish Soup Kitchen for distribution. The Talking newspaper volunteers returned to the Centre and started recording the newspaper again.
## **How Our Activities Achieve Public Benefit**
The Charity carries out a wide range of activities in pursuance of its charitable aims. The directors consider that these activities below provided benefit both to those who attend our Day Centre and the wider community.
**Day Care** : The Centre is open on a Monday to Thursday from 9.30am to 3.30pm. Providing a wide range of stimulating activities including art class, yoga, computer lessons, keep fit, live entertainment and discussion groups. There is also a hairdressing salon, convenience shop and visiting chiropodist. A hot 3 course lunch under Beth Din supervision is also provided.
**Meals on Wheels** : Meals are sent out twice a week to housebound members of the community or to those who are unable to cook for themselves.
**Bathing Service** : We offer a culturally sensitive, dignified bathing service in our specially adapted bathroom to those who are unable to bathe themselves.
**Northern Jewish Talking Newspaper** : This is under the auspices of the League of Jewish Women and is sent out weekly on a memory stick.
**Community Centre/Other Organisations** : The Centre rents out offices to the Jewish Housing Association, the Focus Foundation and Migdal Emunah. Care Concern use our spare offices free of charge for counselling services.
## **STRATEGIC REPORT Achievement and performance Charitable activities**
The charity continues to meet all of its objectives. Membership of the Day Centre prior to March 2020 was showing a gradual decline year on year in spite of the high level of activities and services we provide. Referrals continue to be constant but potential users are often leaving it too late to attend and are very frail at their first visit often not being able to attend for long. 2021 will be the 70th anniversary of the founding of the Manchester Jewish Blind Society and there is a plan to have a relaunch around both this milestone anniversary and the reopening of the Centre.
Page 2
**Manchester Jewish Community Care**
## **Report of the Trustees for the Year Ended 31 December 2021**
## **STRATEGIC REPORT Financial review**
## **Financial position**
The centre re-opened in May 2021 and revenue from all sources has been slow to return to pre-pandemic levels. Costs are higher than projected by about 8%. Cost pressures have continued to increase towards the year end. There is great difficulty in achieving revenue levels that match the increasing rate of inflation. Staffing costs in particular have increased to facilitate both recruitment and retention.
Incoming resources have increased by £119,078.
The Investment Committee have been guided by Rathbone Brothers and have continued to adopt a prudent approach for the charity.
## **Reserves Policy**
The directors have examined the needs, risks and challenges faced by the charity in both the short and medium term, along with relevant financial forecasts and have formulated a policy to meet those needs. It intends to review this policy at least annually. The directors believe that to maintain a target level of free reserves equal to 12 months operating expenses is appropriate at the current time.
The directors are confident that at present levels reserves match the target level and they are able to continue the current activities of the charity in the event of a significant drop in funding.
## **Plans for Future Periods**
In early 2021 the Centre continued to provide meals and support by telephone or by WhatsApp groups or Zoom. In early 2021 a major refurbishment took place including the dining room which will be hired out for functions.
Members gradually started to return many being unused to socialising and with COVID still very much in the community. All members had to be fully vaccinated to return as well as all staff and regular testing took place either Lateral Flow and/or PCR. Masks had to be worn throughout the Centre and tenants also had to adhere to these rules.
At the end of 2021 average weekly attendances were 95 which was still slightly down on pre COVID numbers. Referrals are continuing and new members are joining all the time.
The aim for 2022 is to increase membership and to look at future fundraising.
Karen Grant was appointed as Centre Manager which incorporates the role of Care Manager and Activities and Volunteers Co-ordinator.
Benjamin Senior also joined the Board during 2021 and is to assist with fundraising and marketing.
Page 3
**Manchester Jewish Community Care**
**Report of the Trustees for the Year Ended 31 December 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The organisation is a charitable company limited by guarantee, incorporated on 19 April 2004. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The directors review these governing documents on an annual basis.
The charity was an unincorporated association up to 31 December 2004 also called Manchester Jewish Community Care (formerly Manchester Jewish Blind Society) and with the same charity registration number of 257238. With effect from 1 January 2005, the assets and undertaking of Manchester Jewish Community Care (formerly Manchester Jewish Blind Society), including all activities carried out by the charity, were transferred as a going concern to Manchester Jewish Community Care (company limited by guarantee). This transfer was made with the approval of the Charity Commissioners (by letter 21 December 2004).
In accordance with the Articles of Association, the overall management of the charity is vested in the Management Council. All members of the Council (maximum 27) are elected for a period of three years. At the end of the three year period, they are eligible for re-election, if they so wish.
The Management Council appoints an Executive which includes the directors and other ex-officio Honorary Officers as appointed from time to time. The Executive is responsible for the day to day management of the charity and is viewed by the charity as the body of managing directors. The Executive meets as and when required by the chairman and decides policies which are communicated to the Council at Council meetings which are held four times a year.
Investment powers are delegated to an Investment Committee which authorises Rathbones Brothers to act on its behalf. The Investment Committee meets with their representative to decide investment strategy.
All directors are familiar with the practical work of the charity. Any new director is fully briefed by the Executive on all aspects of the charity, including its operational framework, future plans and objectives and current financial position.
On the recommendation of the Charity Commission, the charity has established the following measures in respect of eligibility:-
- A comprehensive self-declaration of eligibility to act as a director for all directors to sign, A comprehensive self-declaration of eligibility to act as a Management Council and Executive member for all new members to sign,
Terms of Reference for all members of the Executive and the Investment Committee
The directors examine any major risks that the organisation faces each financial year when preparing and updating the strategic plans. These include operational, governance, external and compliance risks, as well as financial risks. The Directors have not identified any major risks but should they occur they will establish systems to mitigate these risks.
All directors are familiar with the practical work of the charity. Any new director is fully briefed by the Executive on all aspects of the charity, including its operational framework, future plans and objectives and current financial position.
The charity works closely with a large number of fellow charities in order to pursue its objectives and, where appropriate, to ensure that there is no duplication of services. Principal amongst these are:
Federation of Jewish Services The Brookvale Settlement Outreach Community and Residential Services Henshaws Manchester Jewish Housing Association League of Jewish Women Royal National Institute for the Blind Jewish Representative Council Voluntary Action Manchester Neshomo Jewish Leadership Council Strategic Group
Many of the above use the charity's building to share resources. In addition, the charity also works in partnership with the Social Services Departments of Manchester, Bury and Salford Local Authorities.
Page 4
**Manchester Jewish Community Care**
## **Report of the Trustees**
**for the Year Ended 31 December 2021**
**REFERENCE AND ADMINISTRATIVE DETAILS** Bankers: Barclays Bank Plc City Centre Business Office P O Box 357 51 Mosley Street Manchester M60 2AU Solicitors: Kuits 3 St Mary's Parsonage Manchester M3 2RD Independent Examiner: R Zoltie CA R Zoltie & Co Suite 17 Flexspace Manchester Road Bolton BL3 2NZ Investment Advisers Rathbone Investment Management 8 Finsbury Circus London EC2M 7AZ
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 17 May 2022. and signed on the board's behalf by:
........................................................................ L R Levene - Trustee
Page 5
## **Independent Examiner's Report to the Trustees of Manchester Jewish Community Care**
## **Independent examiner's report to the trustees of Manchester Jewish Community Care ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of The Institute of Chartered Accountants of Scotland 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 Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
R Zoltie CA The Institute of Chartered Accountants of Scotland R Zoltie & Co Suite 17 Flexspace Manchester Road Bolton BL3 2NZ
Date: 18 May 2022
Page 6
**Manchester Jewish Community Care**
## **Statement of Financial Activities**
**for the Year Ended 31 December 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Charitable activities
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Charitable activities
Governance
**Total**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
282,036
144,046
23,551
26,577
-
476,210
32,321
434,094
2,498
468,913
112,460
119,757
1,757,881
1,877,638|Restricted
fund
£
-
-
-
-
-
-
-
679
-
679
-
(679)
21,037
20,358|2021
Total
funds
£
282,036
144,046
23,551
26,577
-
476,210
32,321
434,773
2,498
469,592
112,460
119,078
1,778,918
1,897,996|2020
Total
funds
£
456,825
143,076
25,130
21,979
700
647,710
45,764
463,497
18,571
527,832
(7,534)
112,344
1,666,574
1,778,918|
|---|---|---|---|---|
Page 7
**Manchester Jewish Community Care**
## **Balance Sheet 31 December 2021**
|Notes
**FIXED ASSETS**
Tangible assets
13
Investments
14
**CURRENT ASSETS**
Stocks
15
Debtors
16
Prepayments and accrued income
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
17
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**ACCRUALS AND DEFERRED INCOME**
18
**NET ASSETS**
**FUNDS**
19
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
578,632
1,300,724
1,879,356
320
8,243
8,340
21,718
38,621
(39,589)
(968)
1,878,388
(750)
1,877,638|Restricted
fund
£
20,358
-
20,358
-
-
-
-
-
-
-
20,358
-
20,358|2021
Total
funds
£
598,990
1,300,724
1,899,714
320
8,243
8,340
21,718
38,621
(39,589)
(968)
1,898,746
(750)
1,897,996
1,877,638
20,358
1,897,996|2020
Total
funds
£
561,717
1,153,961
1,715,678
-
7,176
7,160
65,549
79,885
(13,990)
65,895
1,781,573
(2,655)
1,778,918
1,757,881
21,037
1,778,918|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 17 May 2022 and were signed on its behalf by:
.............................................
L R Levene - Trustee
............................................. M Hart - Trustee
Page 8
## **Manchester Jewish Community Care**
## **Cash Flow Statement for the Year Ended 31 December 2021**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Purchase of fixed asset investments
Net cash invested
Sale of tangible fixed assets
Sale of fixed asset investments
Net cash used in investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2021
£
62,792
62,792
(61,037)
(420,707)
(69,504)
-
444,625
(106,623)
(43,831)
65,549
21,718|2020
£
136,754
136,754
(6,210)
(487,807)
-
700
393,951
(99,366)
37,388
28,161
65,549|
|---|---|---|
Page 9
**Manchester Jewish Community Care**
## **Notes to the Cash Flow Statement for the Year Ended 31 December 2021**
|**1.**
**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
2021
£
**Net income for the reporting period (as per the Statement of Financial**
**Activities)**
119,078
**Adjustments for:**
Depreciation charges
23,764
(Gain)/losses on investments
(112,460)
Profit on disposal of fixed assets
-
Investment management charges
11,283
(Increase)/decrease in stocks
(320)
Increase in debtors
(2,247)
Increase/(decrease) in creditors
23,694
**Net cash provided by operations**
62,792|2020
£
112,344
25,897
7,534
(700)
5,936
2,718
(2,646)
(14,329)
136,754|
|---|---|
2. **ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.1.21|Cash flow|At 31.12.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|65,549|(43,831)|21,718|
||65,549|(43,831)|21,718|
|**Total**|65,549|(43,831)|21,718|
Page 10
The notes form part of these financial statements
**Manchester Jewish Community Care**
**Notes to the Financial Statements for the Year Ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
|General donations
Box collections
Annual Appeals
Legacies
Grants
Gift aid
Save the Nicky Appeal|2021
£
81,130
2,090
-
195,781
-
2,929
106
282,036|2020
£
104,244
1,989
17,024
6,329
84,700
36,474
206,065|
|---|---|---|
|||456,825|
Page 11
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 December 2021**
## **3. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Committees, events & room hire
Shop and merchandise income
Fonac quiz
Catering
Sundry income
Plaques
Sensory garden|2021
£
16,870
3,138
-
1,677
566
300
1,000
23,551|2020
£
15,665
1,854
1,494
5,224
893
-
-|
|||25,130|
## **4.**
## **5.**
## **INVESTMENT INCOME**
|Dividend and gilt interest
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Charitable activities
Bury Metro
Charitable activities
Fees for day centre care
Charitable activities
Soup kitchen - meals on
wheels
Charitable activities||
|---|---|
Grants received, included in the above are:
|HMRC - Job Retention Scheme|£1,209|
|---|---|
|Manchester City Council|£6,163|
|Salford Community|£2,000|
|The FED|£2,400|
|We Love Manchester|£2,000|
## **6. RAISING FUNDS**
## **Raising donations and legacies**
|Staff costs
Ground rent and rates
Marketing and advertising|2021
£
9,425
-
1,669
11,094|2020
£
5,322
115
732|
|---|---|---|
|||6,169|
Page 12
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 December 2021**
## **6. RAISING FUNDS - continued**
|**Other trading activities**
Purchases
Staff costs
Fundraising charges
Marketing and advertising
**Investment management costs**
Investment management costs
Aggregate amounts
**7.**
**CHARITABLE ACTIVITIES COSTS**
Charitable activities
Governance
**8.**
**SUPPORT COSTS**
Charitable activities
Governance|Direct
Costs
£
410,104
-
410,104|2021
2020
£
£
2,219
3,409
7,725
15,003
-
12,643
-
1,905
9,944
32,960
2021
2020
£
£
11,283
6,635
32,321
45,764
Support
costs (see
note 8)
Totals
£
£
24,669
434,773
2,498
2,498
27,167
437,271
Governance
costs
£
24,669
2,498
27,167|
|---|---|---|
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Depreciation - owned assets
Surplus on disposal of fixed assets|2021
£
23,764
-|2020
£
25,897
(700)|
|---|---|---|
Page 13
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021**
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **11. STAFF COSTS**
|Wages and salaries
Social security costs|2021
£
143,631
9,074
152,705|2020
£
244,211
12,977|
|---|---|---|
|||257,188|
|The average monthly number of employees during the year was as follows:
Chief Executive
Day centre and welfare
Administration and support|2021
1
6
2
9|2020
1
7
4
12|
|---|---|---|
No employee received emoluments of more than £60,000.
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Charitable activities
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activities
Governance
**Total**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**|Unrestricted
fund
£
456,825
143,076
25,130
21,979
700
647,710
45,764
462,818
18,571
527,153
(7,534)
113,023|Restricted
fund
£
-
-
-
-
-
-
-
679
-
679
-
(679)|Total
funds
£
456,825
143,076
25,130
21,979
700
647,710
45,764
463,497
18,571
527,832
(7,534)
112,344
Page 14|
|---|---|---|---|
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021**
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
fund
£
£
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
1,644,858
21,716
**TOTAL FUNDS CARRIED FORWARD**
1,757,881
21,037
**13.**
**TANGIBLE FIXED ASSETS**
Fixtures
Freehold
and
Motor
property
fittings
vehicles
£
£
£
**COST**
At 1 January 2021
850,000
292,180
54,750
Additions
-
27,377
33,660
At 31 December 2021
850,000
319,557
88,410
**DEPRECIATION**
At 1 January 2021
303,250
277,213
54,750
Charge for year
17,000
6,764
-
At 31 December 2021
320,250
283,977
54,750
**NET BOOK VALUE**
At 31 December 2021
529,750
35,580
33,660
At 31 December 2020
546,750
14,967
-
**14.**
**FIXED ASSET INVESTMENTS**
2021
£
Shares
1,225,281
Other
75,443
1,300,724
Additional information as follows:
**MARKET VALUE**
At 1 January 2021
Additions
Disposals
Revaluations
At 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020
There were no investment assets outside the UK.||Total
funds
£
1,666,574
1,778,918
Totals
£
1,196,930
61,037
1,257,967
635,213
23,764
658,977
598,990
561,717
2020
£
1,134,758
19,203
1,153,961
Listed
investments
£
1,134,758
420,707
(444,625)
114,441
1,225,281
1,225,281
1,134,758
Page 15|
|---|---|---|
||||
||||
||||
||||
||||
||||
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 December 2021**
## **14. FIXED ASSET INVESTMENTS - continued**
|Investments (neither listed nor unlisted) were as follows:
Cash - Investment Managers
**15.**
**STOCKS**
Finished goods
**16.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**17.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors||
|---|---|
|||
Page 16
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021**
## **18. ACCRUALS AND DEFERRED INCOME**
|Accruals and deferred income
**19.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
The Bathing Room Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
476,210
**Restricted funds**
The Bathing Room Fund
-
**TOTAL FUNDS**
476,210|At 1.1.21
£
1,757,881
21,037
1,778,918
Resources
expended
£
(468,913)
(679)
(469,592)||2021
£
750
Net
movement
in funds
£
119,757
(679)
119,078
Gains and
losses
£
112,460
-
112,460|2020
£
2,655
At
31.12.21
£
1,877,638
20,358
1,897,996
Movement
in funds
£
119,757
(679)
119,078|
|---|---|---|---|---|
||||||
||||||
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
The Bathing Room Fund
**TOTAL FUNDS**|At 1.1.20
£
1,644,858
21,716
1,666,574|Net
movement
in funds
£
113,023
(679)
112,344|At
31.12.20
£
1,757,881
21,037
1,778,918|
|---|---|---|---|
Page 17
**Manchester Jewish Community Care**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2021**
## **19. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
The Bathing Room Fund
**TOTAL FUNDS**|Incoming
resources
£
647,710
-
647,710|Resources
expended
£
(527,153)
(679)
(527,832)|Gains and
Movement
losses
in funds
£
£
(7,534)
113,023
-
(679)
(7,534)
112,344|
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
The Bathing Room Fund
**TOTAL FUNDS**|At 1.1.20
£
1,644,858
21,716
1,666,574|Net
movement
in funds
£
232,780
(1,358)
231,422|At
31.12.21
£
1,877,638
20,358
1,897,996|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
1,123,920
**Restricted funds**
The Bathing Room Fund
-
**TOTAL FUNDS**
1,123,920|Resources
expended
£
(996,066)
(1,358)
(997,424)|Gains and
Movement
losses
in funds
£
£
104,926
232,780
-
(1,358)
104,926
231,422|
|---|---|---|
## **20. RELATED PARTY DISCLOSURES**
Costs of payroll administration totalling £1,560 were paid to Freedman, Frankl and Taylor, one of whose partners is a trustee of the charity.
Page 18
**Manchester Jewish Community Care**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
General donations
Box collections
Annual Appeals
Legacies
Grants
Gift aid
Save the Nicky Appeal
**Other trading activities**
Committees, events & room hire
Shop and merchandise income
Fonac quiz
Catering
Sundry income
Plaques
Sensory garden
**Investment income**
Dividend and gilt interest
**Charitable activities**
Grants
Bury Metro
Fees for day centre care
Soup kitchen - meals on wheels
**Other income**
Gain on sale of tangible fixed assets
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Staff costs inc Pension costs
Ground rent and rates
Marketing and advertising
**Other trading activities**
Shop supplies
Staff costs inc Pension costs
Fundraising charges
Marketing and advertising|2021
£
81,130
2,090
-
195,781
-
2,929
106
282,036
16,870
3,138
-
1,677
566
300
1,000
23,551
26,577
13,772
10,710
34,773
84,791
144,046
-
476,210
9,425
-
1,669
11,094
2,219
7,725
-
-
9,944|2020
£
104,244
1,989
17,024
6,329
84,700
36,474
206,065
456,825
15,665
1,854
1,494
5,224
893
-
-
25,130
21,979
48,513
3,626
64,617
26,320
143,076
700
647,710
5,322
115
732
6,169
3,409
15,003
12,643
1,905
32,960
Page 19|
|---|---|---|
This page does not form part of the statutory financial statements
**Manchester Jewish Community Care**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2021**
|**Other trading activities**
**Investment management costs**
Investment management costs
**Charitable activities**
Staff costs inc Pension costs
Social security
Day Centre costs
Insurance
Gas, electric and water
Telephone
Printing and stationery
Marketing & advertising
Cleaning materials
Catering costs
Transport costs
Outings, sundries, training
Repairs and maintenance
Computer running costs
Ground rent and rates
Bank charges
Plaques
Staff - advertising
Freehold property
Fixtures and fittings
**Support costs**
**Governance costs**
Staff costs inc Pension costs
Accountancy and legal fees
Payroll costs
Total resources expended
**Net income before gains and losses**
**Realised recognised gains and losses**
Realised gains/(losses) on fixed asset
investments
**Net income**|2021
£
11,283
101,062
9,074
8,736
5,011
16,088
7,012
5,343
8,669
13,695
132,095
4,210
5,307
60,286
4,627
4,127
314
127
557
17,000
6,764
410,104
25,419
-
1,748
27,167
469,592
6,618
112,460
119,078|2020
£
6,635
206,181
12,977
6,559
4,416
23,426
4,318
3,818
293
4,642
133,808
5,187
6,335
14,233
7,694
1,064
202
-
-
17,000
8,897
461,050
17,705
1,275
2,038
21,018
527,832
119,878
(7,534)
112,344|
|---|---|---|
Page 20
This page does not form part of the statutory financial statements