REGISTERED COMPANY NUMBER.. OS105654 (England and Wales) REGISTERED CHARITY NUMBER.. 257238 Report of the Trustees and Unaudlted Flnan¢ial Statements for the Year Ended 31 December 2023 for Manchester Jewish Community Care R Zoltit & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ
Manchester Jewish CDmtnunity Care ConterÈts of the Financial Ststem8nts for the Year Ended 31 Decembèr 2023 Pago R8POrt of the Trustees Independent EXaMille5 Report ststement of Finaneial AetÈvities Balance Sheet Cash Flow Statemènt Notes to the Cash Flow Statement 10 Notes to the Financial Strtements Detsiled Statement of Financial Activities 12 to 21
Manchester Jewish Community Car8 Report of the Trustees for the Year Ended 31 December 2023 The trustees who are also director8 of the charity for the purposes of the Companies Act 26, present their report with the financial stat8tllents of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Repong by Gharities.- Statement of Recommended PractlC8 8pplitrable to charities pparINg their accounts in accordance with the Financial Reporhng Standard applicable in the UK and Republic of IrEland IFRS 1021 leffe¢tive 1 January 20191. The Management Council presents its report and financial statements for the year ended 31 December 2023. Reference and Administrative Inforrnation Charity N8me.' 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.. L Ronn Levene Lillian Simons Brian wn]ite Chaplain.. Rabbi Daniel Walker Management Coulleil Michael Moore L Ronald Levene Beniatnin Senioi Michael Hart Melissa Chapman Jeff Lewis Giselle Williams Philip Braunsteit) Margaret Clarf(e Judith Fiddler Suzanne Kaye David Lewis Barbara Bernstein Rosalind Levene Simon Nelson 8rian Vlfftite Michael WhiLe Chaiman lappoinled July 20231 Chairman (Retired July 20231. Executwe member Vice Chalrman (appointed July 20231 Hon Treasurer Hon Sectetary Ire5igned February 2023} Hon S8cretary (from July 20231 Hon Secretary (from July 20231 Executive mernber (resigned 28 April 20231 Executive member Executive rnember ExecutlV8 member (resigned February 20231 Executive mèmber Resigned June 2Q23 Dimctors.. Philip Braunslein Michael Hart L Ronnie Levene Jeff Lewis Michael Moore Brian White Resigned 28 April 2023 Company Secretary". Philip Braunstein Resigned 28 April 2()23 Senior Management Team.. David S Delew OBE MBA Chief Executive Karen Giant Centre Manager
Manchester Jewlsh Community Care Report of the Trustees for the Year Endèd 31 December 2023 OBJECTIVES AND ACTIVITIES Objectivès and aÈrns The objects of the charity as laid dDWn Ill the Memorandum of Association are the assistsnce ol those member5 of the Jewish faiLh who are visually impaired, physically disabled or any other category of IndrIdUal whD is deetned lo be in need 015uch as8lStance. The Centre is used IDUI days per week and is conslanuy looking to receive npw members. There is clear need for the continued provision of tsre in the community enabling our wefflbers lo maintain their independence with the facilitl8S that are provided. The charity employs 12 paid full and part time members of staff whc> undertake care and administration responsibilities. In addition to the above over 150 unpaid volunteers are involved in our work and we would not be able to fvnction without them. The volunteers give the equivalent of over 12,OOQ> houis per annum of their lime which would cost the charity in excess of £200,000 each year. A list of aieas IN which we use volunteers is as follows.. Running Day-centre activities Serving meals and r8fr85hrnent$ Running the Talking Newspapèr Running the ¢onvenience shop Delivering tneals-on-wheels Organising activity programmes Assisting in the Art Room Staffing the reception desk Computer lessons Aoling as escorts on transport In order to achieve its objectives, the charity has used all reasonable rnethods to prtstnote 8nd enhan the facilities of the charity. We are currently trying to promotE a policy of increased fvndraising and a s88ich lor new volunteers and 8 marketing drive to encourage more day centre mernbers The Talking newspaper, a joint project between Manchester Jewish Community Caie and the League of Jewish Wotnen, run by volunteers, continues to pFovide audio recordings of the weekly Jewish Telegraph newspaper and excerpts from the weekly Jewish Chronicle free of charge. How Our Activities Achieve Public Beneflt The Charity ¢arrie5 Out a wide range of activities in pursuance of ils charitable aims. The directors consider that these activities below piovided benefit both to thos¢ who attend our Day Centre and th2 wider community. Day Care.. The Centre is open on a Monday to Thursday from 9.30am to 3.30pm. Providing a wide range of 51imulaling activitie5 including art class, yoga, computèi lessons, keep fit, live entertainment and discussion groups. There is also 8 hairdressing 58lon. convenience shop and visiting ehiropodist. A k05h¢r hol 3 Gourse lunch under M8n¢h8St8r Beth Din supervision is also provided. Meals on Wheels.. Meals are sent out Iwice 3 week lo housebound members ofthe CDmmunily orto those who are unable to cook foi themselves. Bathing Servtce.. We offer a culturally sensitive. dignified bathing 5etviGe in our specAally adapted bathrootn to those who are un8ble to bathe themselvES. Northem Jewish Talking N8wspaper." This is underthe ausplces of the League ofJewish Women and is sent out weekly on a memory slick. Community Centrelother Organisations.. The Centre rents out offices lo the Jewish Housing Association. the Focus Foundation lunlil Apnl 20241. Neshomo Ifrom December 20231 and Migdal Emun8h. Cale Concern use our spare offi$ free of charge for counselling services STRATEGIC REPORT Achievement and performance Charitable activities The charity continues to mé8t all of its objectives. Membership of the Day Gentre has retumed tts the level expeiienced prior lo the Covid-19 pandemic. Referrals continue lo be constant but potential users are often leaving il loo late to attend and are very frail at their first visit often not being ablE to attend for long.
Manchester Jewish Community Care Report of the Trustses for the Year Ended 31 December 2023 STRATEGIC REPORT Financial review Financial position 2023 was undoubtedly a year of consolidation following the tUUlent years prior. Costs increases had continued to accelerate during the year, driven by incie85es in staffing costs, food and energy. Underlyin9 revenue increased by approximately 5,10 driven by increased fundffdising activity and more In¢ome from renting c>ffice accommodation. Total spend was higher than the previous year by over 8010, reflecting the tremendous pressure on costs of our unavoidable spend. The difference was again bridged by further significant reduct in the level of reserves as £142,000 was drawn down during the year_ There were enfjouraging signs al the encl c>f the yeai in the performance of our investments which had started lo recover some lost ground The inwestment committèe have been guided by the Ralhbones Group plc and have continued lo adopt a prudent approach for the charity. Financial Review Reserves policy Th¢ diiedors have exarnined the ne2ds. risks and challenges faced by the charity in both the short and medium terEll. along with ielevanl financial forecasts and have formulated a policy lo meet those needs. It intends to review this policy at least annually. The directors believe that to maintain a tzrgel level of free reserves equal to 9 months operating expenses is appropiiale al the cUrnt tlme. Previous concems expressed about the level of risk to thé charity in the event ol a Significant drop in fvnding, are planned to be addressed in 2024 by a major fundraising campalgn. Therefore, at present levels. the directors feel that the current activities of the charity can safely continue for the next year and the immediate future. There will. however, need to be ongoing vigilance on controlling Costs and a muscular approach lo fundraising. FLfture plans Increasing Member Att8ndan¢e Utilising a number of new initiatives to raise awareness of the services offèrÉd by MJCC, the management will look to increase the number of new users using the OFganJs8tions facilities including day c8re users, bathing 5etviGe5, me8ls on wheels and Talking Newspaper. An initiative to rais8 awareness and introduce opportunities to the South Manchesler Jewish community began a trial in May 2024. A leaffeb'ng and poster campaign took place in April 2024 directed at synagogues, local opticians. GP surgeries, denli815 el¢. This will continue throughout 2024 where local Rabbi's will be asked to encourage appropriate ¢ongregant5 to become members. Additional Member Activities Through regular engagement with centre users and staff, the management will look to increase the type of aotivilies on offer lo memb8is Including increased day trip, social visits to anrl from others 8imilar organisations. Identffiiing Additional Opportunities for Use of Building Recogn15ing that the centre has the cap8City to hold activities outslde of regular hours and weekends. the organisation will ltsok to welcotne other organisations and activity groups to utTli5e the resources available. 2D23 welcomed The Nicky SUpr club 8V8nt held monthly with external speakers. An increase in prni8te events ie Bar Mitzvah parties and Sheva Braehot (dinners held for newly tllattied couples) took place in 2023 and further promotion of available event space will continue. Increasing Users of Talking Newspapers Th6re significant opportunllies lo increase then circulation of the Talking Newspapers. This will be done through an awareness programme directed al local opticians, GP surg8ri88, 8ynggogues etc as well 88 working in collaboration with other local talking newspapers. Increasing Fundraising to reduce reliance on reserves Greater emphasis will bè placed on raising much needed funds lo enable the organis8bon to r&ly less on rts SerVeS. A strategy to engage with signifiG3nlly more charitable tiusts will b8 introduced as well as seeking out opportunities to obtain grants from relevant organisations and local authorities. A series of fundraising events are planned for 2024 including our Annual Telethon in June 2024, Goll Toumament (Sept 20241. Charity Poker events and 8 subscriplitsn donaticin page (Donate the cost of a coffe8 on a regular basis). Collaboration with other Drganisalions Opportunities ttr collaborate with other local charitable organisations will be sought out to identify opportunities for better svpporting current and new members.
Manchester Jewish CommurEity Care Report of the Trustees for the Year Ended 31 Decembèr 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document Goveming Do¢ument The oig8nis2tion is a ¢haritable cotnpany limited by guarantèè, tncorporated on 19 April 2004. The company was established under a Memorandum of Association. which established the objects and poivBrs of the charitsble company and is govemed under its Artic18s of Association. The directors review these governing documents on an annual basis Th8 Charity was an unincorporatèd aSsociatn up to 31 DeTrmber 2004 81so called Manchester Jewish Cotnmunity Carè Iformerfy Manchester Jewish Blind Society) and with the same charty registration number of 257238. With effect from 1 January 2005. the a55ets and undertaking Of Manchester Jewish Community CarB Ifoiweily Manchester Jewish Blind Society), inclLiding all activities carried out by the charity, We transferred as a going concern to Manchester Jewish Community Care (company limited by guarantee). This transfei was made with the approval of the Gharity Commissioners (by letter 21 December 20041. In accordance wth the Articles of Association, the ovèrall msnagement of the chatY is vested in the Management Council. All members of the Council (maximum 271 are elected foi 3 period of three years. At the end of the Ihree-yeèr period, they are eligible for re-eledion, if they so wish. The day-to-day adminislralion of MJCC'S operations Is delegated lo the CEO. The Man8gem8nt Council appoints an Executive which includes the directors and other ex-officio Honorary OffirS as appointed from time to time_ The Executive 15 responsible for the day-to43y tnanagemenl of the charity and Is viewed by the charrty as the body ol managing director5. The Executive meets as and when required by the chairman and decides policie5 which are communicated to the Council at Council meetings which are held four times a year. Investmont powers are delegated to an Investment Committee which authoiises Rathbones Brothers to act on its behaw. The Investment Committee meels with their representative to decide investm8nt strategy. All directors aFe familiar with the practical work of the charity. Any new dire¢tor Is fully briefed by the Executive on all aspects of the charity, including its c>perational framework, futu plans and objedives and current financial position. On the recoMmendaton of the Charity Corntnission. the charity has estsblish8d the following measures in respect of A comprehensive self-declaration of eligibility to act as a director fo>[ all directors to sign. A cotnpr8hensive sell-declaration of eligibility lo act as a Management Council and Executive member for all new metnbBf5 to Sign, ' Terrlls ol Reference for all members of the Executive and the Investment Comrnittee The directors examine any major risks that the organisation faces each financi81 year when preparing and updating the stiat8gic plans. These include op¢ralional. governance, external and compliance risks, as well as financial risks. The Directors have not identifjed any rnajor risk5, but should they OCCUF, th8y will establish systems to mitigate these risks. The charity works closely with a large number of fellow charities in order lo pursue its objectives and, where appropriate, to ensure that there is no duplication of seNices. Principal amongst these are.. Federation of Jewish Services IThe Fed) Manchester Jewish Housing Association Royal National Institute for the Blind Care Coneern Jewish Leadership Council Strategic Group Manchester Jewish Representallve Council League ofJewish WDtnen Neshomo Langdon College Many of the above use th2 charity's building lo share resources. In addition, the charity also WDiks in partnership with the Social Services Departments of Manchester, Bury and Salford Local Authollties.
Man¢he8ter Jewi8h Gommunlty Care Report of the Trustees for Ihp Year Endod 310ecembor 2023 REFERENCE AND ADMINISTRATIVE DEfAILS Bankets", Barclays Bank PIC City Centre 8usiness Off8 POBox387 51 MosSey st0t Manch8St6r M60 2AU SoiicitQl8: Kuil5 3 Sl Marrfs Parsonage Manchest&r M3 2RD Independent Examlner.. R Zollie CA R Zokie & Cts Suite 43 Flex5pace Manch8sler Road BoFton BL3 2N Investment Advisers Ralhbone Investment Mgnagement 8 Finsbury Circus London EC2M 7AL Report of Ihe trusleÈs, incorporatig a 8tralegi¢ repDrt, approved by ordèr of the board of Iru&tees, as IhE company and signed on the board's behalf by.. directors, on . e8
Independent Examinerf5 Report to the Tvustèès of Manchester Jewish Cornmulllly Carè Independent examinerfs report tts the tru$tees of Manche8ter Jewish Gi)Enmunlty Care I'tho Company'l I reportto Ihe charity trustees on my exatnination of the accounts ol the Company lor Ihe yeai 8nded 31 D&ceo)b81 2023. R¢sponsibilitie$ and ba¥ls of report As the charity's Iruslees of the CoTnpany land also its directt>rs for the purposes ol company lawl you are responsib16 for the prepar8tioTr of the accounls 1118ccordance wilh the iequiremer)Is of the Comp8nles Act 20061'lhE 26 A¢l'l. Having sa115fled mySElf that Ihe ac¢ounls ol Ihe Company ai& nol required lo be zudited under Part 16 of the 2006 Act and are eltgible for independent examination, I report in respect of my examination of your charity's accouryls as carried out under Section 145 of tho ChaTrlies Acl 20111'lhe 2011 Act'l. In cairying tsul my examination I h8ve followed thÈ Direclictn5 giveii by the Charily CDmmi55ion under Section 145151 Ibl DI the 2011 Act. Independpnt examiner's 8tatement Sinc$ your charity's gross income exce6ded £250,OQD your ex3min81 musl be a metnbÉr ol a listed body. I can confiim that l am qualified to undertske the ex8min81ion because l a member of the Institute of Chartered AOuntantS ol Soouand, which is one ol the lisled bodiès. I have comple(ed rny examination. l ¢onlim that no matleTS h3ve Gome my allention in coaneGlion with the examinalion giving mè cause to believe.. accounting recoids were noFt kepl in sPeCt of the Company as required by Seclion 386 of thÈ 2(K6 Act; or the a¢counls do nol accord with those records., or the accounts do nol iomply wilh the accounting requiremÈnts ol S&cllon 396 of the 2We Aci tslher than any requiremenl Ihat the accounts glve a true and fairvlew whlGh Is not a matter con$idered 35 part olan independent ex8mlnatlon-. or the accounts have not been prepared in tccordance with the methods and principles ol the Statement of Recotnmended Practioe for accounting and r&porting by charities lappli¢ablÈ to charilies preparing th2ir accounts in accordatKe with the Fin8nci81 Reporting Standard appbcable in Ihe UK and Republic of Ireland IFRS 10211. I have no concerns and have eome acro$8 no olher matler6 in coTrneGtion with the examination to whlch attention should be drawn In Ihls report ordei lo enablè a proper undgrst8nding of the accounts lo be reached. R Zollie CA The Ivstilule ol Chartered Accountants of Scolland R Zollie & Co Suile 43 FlexspaBe Manchestei Road Bolton BL3 2NZ Dale.. IL 201&
Manchester Jewish Community Car8 Statement of Finan¢lal Actlvlties for the Year Ended 31 December 2023 2023 Total funds 2022 Total fvnds Unrestricted fund Re$tricled fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 197,512 197,512 118,748 Charitable activities Chari18ble activities 137,796 137,79fj 154,359 other trading activih'es Investment income 38,869 30,469 38,869 30,469 35,034 29,932 Total 404,646 404,646 338,073 EXPENDITURE ON Ralsing funds 54,307 $4,307 40,421 Charitable activities Charitab18 acts'vities 513,140 679 513,819 505,619 Totsl 567.447 679 568,126 546,040 Net galnslllossesl on invesiments 4,596 4,596 123 771 NET INCOMEIIEXPENDITUREI 1158.2051 16791 1158,8841 1331.7381 RECONCILIATION OF FUNDS Total funds brought totW8rd 1,546,579 19,679 1,566,258 1,897,996 TOTAL FUNDS CARRIED FORWARD 1,388,374 19,QOO 1,407,374 1,566,258 The notes form part of these financial statements
Man¢host&r J[sh Commynity Care Bal8n¢e Sheet 31 DeGemb&r 2023 2023 Total funds 2022 Total funds Uniestricled fund Restricted fund Nates FIXED ASSETS Tangible assets Investments J33,891 869.839 19.L)00 552,891 869,B39 572,911 985,433 14 1,403.730 19,0(Y) 1,422.730 1.558.344 CURRENT ASSETS stocks Deblors Prepayments and accrued Income Cash al bank and in hand 15 16 320 1,250 10.103 7.517 320 1,250 10,103 7,517 320 6,060 9,165 19,100 19.190 24,019 CREDITORS Amounts f3lling due within Dne year 17 133,64fj1 133,6461 115,2051 NETCURRENT ASSETS 14,4561 8,814 TOTAL ASSETS LESS CURRENT LIABIUTIES 1,3eg,274 19,000 1,408,274 1,567,158 ACCRUALS AMD DEFERRED INCOME 19 19001 19001 Igooi WET ASSETS 1.388.374 1,407.374 1.566,258 FUNDS Uyreslricled fullds R85tricted funds 20 1,388,374 19.000 1,546.579 19.679 TOTAL FUNDS 1.407,374 1,566,258 The charitable company 15 8ntill8d lo exemption Irom 8udil under Se¢ts"on 477 of the Companies Act 2006 for the year ended 31 DeGember 2023. The rnembers have ntrt wuir8d the company lo obtain an audit DI ils finanaal ststem&nts for the year ended 31 December 2023 in accDidaii¢e with Section 476 of Ihe Cornpaniès Aet 2006. Thè truslees acknowSedge their responsibilities lor lal ensuring Ihal th8 charitable comp8Thy keep5 accounting remrds that compty with SectlQn5 386 and 387 of the Companies Act 2008 and PparIng financial slalem8nls which gwe a true and fair VEW of state of 2ffai18 of the eharitable company a5 al the pnd of each finan31 year and of its surplus or deficit foi each financial year in accordan¢e wtth the requirem6nts of Sections 394 3gs and which othemise comply with the requlrements of the Cofflpanies Act 2D06 relatitlg lo finanaal stal8m&nls, $0 far as applicable lo Ihe chaiilable company. Ibl ThEfinancial statements were approv8d by Ilie Board olTrustees aad aulhori5pd for issue on and were signed on bls behalf by.. 51.1 - Tru81èè M i4art- Hon Treasurer Th8 notès form part of these financial 51atem&nts
Manchester Jewish Commuftity Care Cash Flow Statement for the Year Ended 31 December 2023 2023 2022 Notes Cash flows from opèrating activities Cash generated frDm operations 110,1501 213,396) Net cash used in operating activities 110,1501 213,3961 ash flows from investing activities Purchase of tangible fixed assets Purchase of fixed asset investments Sale of tangible fixed assets Nel cash diawnllinvestedl Sale of fixed asset Investments 111,9971 1300,7311 15,9981 1416,8221 15,630 79,418 528,924 17,0281 427,949 Net cash provided by investing actwities 108193 201,152 Change in cash and cash equivalents in the reporttng period Cash and cash equivalents at the beyinning ol the reporting per¥tsd 11,9571 112.2441 9,474 21,718 Cash and cash equlvalents at the end of the reporting period 7,517 9,474 The notes fom part ol these financial slaternents
Manchester Jewish Communlty Care Notes tr) the Cash Flow Statement for the Year Ended 31 Oecembèr 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPEFL4TING AcfiviTIES 2023 2022 Net exp8ndituro for the reportlng period las per the Statsrnent of Financial Activitiesl Adjustments for-. DePreallOn charges {Gainlllosses on investments Profit on disposal of fixed assets Decrease in debtois Increaselldecrea5el in creditors 1158,8841 {331,7381 32.017 14.5961 32,077 123,771 115.6301 2,358 24,234 2,872 18.441 Net cash used in operations 110,1501 213,3961 ANALYSIS OF CHANGES IN NET FUNDS At 1.1.23 Cash flow At31.12,23 Net cash Cash at bank and in hand 9,474 1,957 7,517 1,957 7,517 Total 9,474 1,9571 7.517 The notes form part of these financial statements ~10-
Manchester Jewlsh Community Care Notes to the Financial Statements for thg Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of preparing Ihe financial statements The financial statements ol the charitable company, which is a public benefit entity under FRS 102, have b8en prepared in accordance with Ihe Charities SORP IFRS 1021 'A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standaid applioable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 2D191', Financial Reporting Standard 102 The Financial Reporting Stand8rd applicable in the UK and Republic Df Ireland, and the Companies Act 2006 The financial statements have been prepared under the his1oiiG31 cost convention, with th8 exception of invesltnents which are inclLJded al market value, as modilied by the revaluation ol certain assets. Income All illcotne is recognised in the Stalement of Financial Activities once the charity has entitlement to the funds, It is probable that the income will be received, and the amount ¢an be measured reliably. Expenditure Liabilitles are recognised as expenditure a8 soon as there is a legal or constructivè obligation committing the charity to that expenditure, it is probable that a transfer of economic benefrts will be required in settlement and the amDunl of the obligation can be measui&d reliably. Expènditure is accounted for c>n an accruals b8sis 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 Its activities on a basis consistent with the use of resources. Tangible fixed assets Depieciation is provided at the following annual rates in tsrder to write off each asset over its estimated Ltseful life_ Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance foi ob501ele alld slow rnoving items. Taxation The charity is exempt from wrporalion lax on its charitable activities Fund accounting Unrestricted funds ¢an b¢ used in accDrdancÈ with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wEthin the objects Df the charity, Restrictions arise when speafied by the donor or when funds are raised for particular restricted putP05es Further exanatIon of the nature and purpose of each fund is included in the noies to the financial statement5. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Staternent ol Financial Aotivilies on a slraighl-line basis over the pe0d Df the lease. DONATIONS AND LEGACIES 2023 2022 General donations Box collectlotts Legacies Gift aid Rosh Hashonsh appeal Telethon appeal Neil Diamond tribute evening ABBA evening 2022 London marathon Pesach appeal 64,545 2,026 58.817 20.032 18.892 24,896 45,911 1,591 17,203 19,046 12,967 18,311 1,008 2,721 1.990 7,641 C8iried fOard 198,849 118,748
Manchester Jewlsh Comrnunlty Care Notes to the Financial Statements - ¢ontinLEed for th• Y8ar Ended 31 Decemb&r 2023 DONATIONS AND LEGACIES - Continued 2023 2022 Brought forward PokEI evening 1Q6.649 863 118,748 197.512 118,748 OTHER TRADING ACTIVITIES 2023 2022 Committees, events & rDOtTt hire Shop and merchandise income Sponsorships Catering Sundry income Plaques The Supper club 25,245 6.283 23,590 6.103 125 1,512 3,254 450 2,474 1,730 65D 2,487 38,869 35.034 INVESTMENT INCOME 2023 20 Dividend and gill interest 30,469 29 932 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Activity Chaiitable activities Charitable activities Charitable activities Ch8rit8ble aclivitie5 Grants Bury Metro Fees for day centre care Meals on Wheels 9,188 20,265 83,648 24,695 22,468 16,240 66.058 49,693 137,796 154,359 Giants received, included in the above are-. ESC Lottery Funding The FEDIBury £6,888 £2,300 -12-
Manchester JewSsh Communlty Care Notes to the Financlal statemet3 . continued for the Year Ended 31 Decèmber 2023 RAISING FUNDS RaÈsing donations and legacies 2D23 2022 Staff costs Sundry fundraising ¢ost5 15.805 4.820 14,302 2,459 20,625 16.761 Other tradin9 activities 2023 2022 Purch8se5 Staff costs 4,197 21,794 3.881 9.838 13,719 Investrnent management ¢osts 2023 2022 Investment management costs 7,691 9,941 Aggregate amounts 54,307 4Q,421 CHARITABLE ACTIVITIES COSTS Support costs (see nol8 81 Direct Costs Totals Charitable activities 486,428 27.391 513,819 486,428 27,391 513.819 SUPPORT COSTS Goveinance Gosts Charitable activities 27,391 27,391
Manch8ster Jewish Community Care Notes to the Financial Statements - ¢ontinued for the Year Ended 31 Decèmber 2023 NET INCOMEIIEXPENDITUREI Net inGomellexpenditurel is stated after chargingllcredilingi.. 2023 2022 Depreciation - owned assets Other operating leases Surplus on disposal of fixéd assets 32.017 6,706 32.077 5,240 15,6301 10. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefi15 lor the year ended 31 December 2023 nor for the year end8d 31 December 2022. Trustees, expense5 There were no trustees, expènses paid for the year ended 31 Dec8mber2023 ntsr for the year ended 31 December 2022. STAFF COSTS 2023 2022 Wages and salaries Social security costs 236,667 9,171 231,800 8,848 245.838 240,648 The average monthly number of erllployees during the yèar was as follows.. 2023 2022 Chi81 Executive Day centre and welfaie Admini5trab'on and support No employee ceiVed etnoluments of more than £60.000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Reslricled fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 118.748 118.748 Charitable activities Charitable adivities 154,359 154,359 Other trading activities Investment income 35,034 29,932 35,034 29,932 Total 338,073 338,073 EXPENDITURE ON Raising funds 40,421 40,421 Charitable actlvltlès Charitable activitie5 504,940 679 505,619 Total 545,361 679 546,040 -14-
Manch8St8r Jewish Communlty Care Notes to the Financial Statements - Continued for the Year Ended 31 Dec8mber 2023 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund Restricted fund Total fijnds Net gainslllossesl on investments 123,7711 123,7711 NET INCOMEIIEXPENDITUREI 1331,059) IS791 1331,7381 RECONCILIATION OF FUNDS Total funds brought forward 1,877,638 2Tr.358 1,897,996 TOTAL FUNDS CARRIED FORWARD 1,546,579 19,679 1,566,258 13. TANGIBLE FIXED ASSETS Fixtuie8 and Freehold property Nfjotor vehicles Totals COST At 1 January 2023 Addition$ 850,000 325,555 11,997 33,660 1,209,215 11,997 At 31 December 2023 850,000 337,552 1,221,212 DEPRECIATION At 1 January 2023 Charge for year 337.250 17,000 292,322 8,285 6,732 6,732 636.304 32.017 At 31 December 2023 354,250 300.607 13,464 668,321 NET BOOK VALUE At 31 December 2023 495,750 36,945 552,891 Al 31 December 2022 512,750 33,233 572.911 14. FIXED ASSET INVESTMENTS 2023 2022 Shares Other 818,925 50,914 938.027 869,839 985,433 -15-
Manchester Jewlsh Community Care Notes to the Financial Statements- Continued for the Year Endèd 31 December 2023 14. FIXED ASSET INVESTMENTS - continued Additional information as follows.. Lislecl investments MARKET VALUE At 1 January 2023 Additions Disp052ls Revaluation5 938,027 330,731 (427,9491 21,8841 Al 31 December 2023 818,925 NET BOOK VALUE At 31 December 2023 818,925 At 31 December 2022 938,027 There were no investment assets outside the UK. Cost tsr valuation at 31 December 2023 is represented by.. Listed investrnents 2818,925 Investtnents (neither listed nor unlistedl were as follows". 2023 2022 Cash- Investment Managers 50,914 47,406 -18-
Manchester Jèwish Community Care Notes to the Financial Ststements . continued for the Year Ended 31 December 2023 15. STOCKS 2023 2022 Fir)ished goods 320 320 16. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors 1,250 5,060 17. CREDITORS= AMOUNTS FALLING DUE WITHIN ONE YEAR 2C)23 2022 Trad& oredilors Socisl security and othei taxes Other creditors 28,089 4,513 1,044 11,409 3,252 33,646 15,205 18. LEASING AGREEMENTS Minimum lease payments Ljnder nOn-¢anlIable opeialing leases fall due as ft>llows. 2023 2022 Between and five years 6.525 19. ACCRUALS AND DEFERRED INCOME 2023 2022 Accruals and deferred income 900 900 20. MOVEPIIENT IN FUNDS Nel mDv&ment in funds At 31.12.23 At1.1.23 UnMstrict8d funds General fund 1,546,579 1158,2051 1,388,374 Restricted fund The Bathing Room Fund 19,679 18791 19,0 TOTAL FUNDS 1,566.258 1158,8841 1.407,374
Man¢hester Jewish Community Care Notes to the Financial Statèmènts . continued for the Year Ended 31 De¢ember 2023 20. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above aré as follows.. Incoming resour¢es Resouices expended Gains and losses Movement in funds Unresthcted funds General fund 4Q4,646 1567,4471 4.596 1158,2051 Restrietèd funds The Bathing Room Fund 16791 16791 TOTAL FUNDS 404,646 568,126) 4,596 158,8841 Comparatives for movèment in funds Nel movement in fund8 At 31.12.22 At 1.1.22 UnrestrScted fund$ General fund 1,877,638 1331,0591 1.546,579 Restricted funds The Bathing Room Fund 20,358 16791 19,679 TOTAL FUNDS 1.897,996 331,7381 1.566,258 CDmparalive nel fflovement in funds, included in the above are as follows., Incoming resources Resources expended Gains and losses Movement in funds Unrestri¢ted funds General funtf 338,073 1545,3611 1123.7711 {331,0591 Restricted fursds The Bathing Room Fund 16791 IS791 TOTAL FUNDS 338,073 546.0401 123,7711 331 7381 A current year 12 mtsnlhs and prior year 12 months combined position is as follc)ws'. Net movem1 in funds At 31.12.23 At1.1.22 Unrestrlcted funds General fund 1,877,638 1489,2641 1.388.374 Restrlcted fund$ The Bathing Rootn Fund 20,358 11,3581 19,OQD TOTAL FUNDS 1,897,996 {490,622) 1,407,374 -18-
Man¢hestsr Jewish Community Care Notes to the Financial Statèments - continued for the Year Ended 31 Dtrcèmber 2023 20. MOVEMENT IN FUNDS- Continued A current year 12 months and prior year 12 months combin&d nel movement in funds, induded in the above are as follows.. Incoming resources Resources expended Gains and losses Nrtovemenl in fund5 Unrestricted funds General fund 742,719 11,112,808) 1119,1751 {489,2641 RestrScted funds The Bathing Room Fund 11,3581 11.3581 TOTAL FUNDS 742,719 11,114,166) {119,1751 (490.6221 -19-
Manchester Jewlsh Community Care Detailed Statement of Financial Activities for the Year Ended 31 Decernber 2023 2023 2022 INCOME AND ENDOWMENTS Donations and legacies General donations Box collections Legacies Gift aid Rosh Hashonah app8al Telethon appe81 Neil Diamond tribute evening ABBA evpning 2022 London mar8thon Pesaeh appeal Poker evening 64.545 2,026 58.817 20.032 18,692 24,896 45,9? 1 1.591 17.203 19.046 12.967 16.311 1,008 2,727 1,990 7,e41 863 197.512 118,748 Othèr trading a¢tivittes Cotnmittees. events & room hire Shop and merchandise ineom8 Sponsorships Catering Sundry income Plaques The Supper clijb 25.245 8,283 23,590 8,103 125 1,512 3,254 450 2,474 1,730 650 2,487 38,869 35,D34 Investment income Dividend and gill interest 30,469 29,932 Charitable activities Grants Bury Metro Fees for day centre care Meals on wh1$ 9,188 20,265 83,648 24,695 22,468 16,240 66,058 49,593 137,796 154,359 Total incoming resovrces 404,64e 338,073 EXPENDITURE Raising donation5 and legacies Staff cost5 inc Pension costs Sundry fundr2ising costs 15,805 4,820 14.302 2,459 20,625 18,761 Other trading activities Shop supplies Staff costs inc Pension costs 4,197 21,794 3,881 9,838 25.991 13,719 Investment management costs Investrnent managernenl costs 7,691 9,941 This page does not fom part of the stalulory financial statements -20-
Manchèster Jewish CommLEnity Care Detailed Statement of Financial Activtbes for the Year Ended 31 December 2023 2023 2022 Investment management Costs Charitable aetivities Staff costs inc Pension Costs Social Security Other tsper31ing leases Day Centre costs Insurance Gas, electric and water Telephone Printing and stationery Mark8ting & advertising Cleaning materials Catering costs Tiansport Gosts Outings, sundries, training Repairs and maintenance Cornputer running costs Ground rent and rates Bank charges Plaques Security Fieehold property Fixtu5 and fittings Motor vehicles Loss on sale of tangible fixed assets 177,558 9.171 6,706 12,929 6,452 46,631 847 3,856 10,397 18,458 111,318 9,975 4.141 24,062 6,899 541 142 149 4,179 17,0(K) 8,285 6.732 171,434 8,848 5,240 12,629 8.892 21.337 2,520 5,619 14.559 15.193 127.788 6.606 7,248 29,894 9,815 1,092 164 622 17,000 8,345 6,732 15,6301 486.428 465,947 Support co$ts Govemance Costs Staff costs inc Pension costs Accountancy and legal fees Accottntancy fees Legal fees PEyioII c0818 21,510 36,226 1,850 925 3,800 1,356 1,596 27,391 39,672 Total resources expended 568,126 546,040 Net expenditure before galns and losses 1163.4801 1207,9671 Realised recognlsed galns and losses Realised gainsll1055es1 on fixed asset Investsllents 4.596 123 7711 Net expenditur 1158,8841 1331,7381 This page doeg not foim part of Ihe statutory financial slaleFuents -21-