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 EXaMille￿5 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 2￿6, 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 Repo￿ng by Gharities.- Statement of Recommended PractlC8 8pplitrable to charities p￿parINg 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 Indr￿IdUal 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 tU￿Ulent 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 cUr￿nt 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
SUp￿r 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 aSsociat￿n 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 cha￿tY 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 Offi￿rS 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 recoMmendat￿on 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 Off￿8
POBox387
51 MosSey st￿0t
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, incorporat￿ig 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 2￿6 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 A￿OuntantS 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
P￿parIng financial slalem8nls which gwe a true and fair VEW of state of 2ffai18 of the eharitable company a5
al the pnd of each finan￿31 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-.
DePre￿allOn 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 ex￿anatIon 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 pe￿0d 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 fO￿ard
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 stateme￿t3 . 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-¢an￿lIable 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
movem￿1
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 wh￿1$
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
Fixtu￿5 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-