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 2024 for Manchester Jewish Community Care R Zoltie & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ
Manchester Jewish Community Ca Contents of the Flnancial Statements for the Year Ended 31 December 2024 Page Report of the Trustees Independent Examlnerfs Report statement of Financlal Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement Notes to the Financial Statements 11 to 18 Detailed Statement of Financial Activities 19 10 20
Manchester Jewish Community Care Report of the Trustees for the Year Ended 31 December 2024 The Management Council piesents its report and financial statements for the ye8r ended 31 December 2024. Reference and Administrative Information Charity Name.. Manchester Jewish Cotlltnunity Care Charity registration nurnber.. 257238 Corllpany iegistration number.. 5105654 Registered offi and Operational addiess 85 Middleton Road Manchester M8 4JY Life President.. Nigel Alliance OBE Vice Presiclents.. L Ronnie Levene Lillian Simons Brian VWite Chaplain.. Rabbi Daniel Walkei Management Council Michael Moore Benjamin Senior Michael Hart Jeff Lewis Marga1 Clarke Judith Fiddler L Ronald Levene David Lewis Biian White Chaiman Vits Chairman Hon Treasurer Hon se¢tary Executive member Executive member Executive member Executive metnber Diredors.. Michael Hart L Ronnie Levene Jeff Lewis Michael Moore Benjamin Senior Biian Vvhite Company Socrelary.. Jeff Lewis Senior Management Tearn.. David S Delew OBE MBA Karen Grant Chief Executive Centre Manager
Manchester Jewish Community Care Report of the TrLSStees for the Year Ended 31 December 2024 OBJECTIVES AND ACTIVITIES Objectives and aims The objects olthe charity as18id down in the Mernorandum olAssociation ol Manchester Jewish Community Care (referred lo in this report as "MJGC 01 "The Charity") are the assistance of those members of the Jewish faith who are visually irnpaiied, physically disabled or any other category of individual who 15 deemed lo be in need ol such assistance. The Centie is used four days per we8k and is constantly looking lo receive new mernber5. There 15 a clear need lor the continued piovision of care in tho corntnunity enabling our members to maintain their Independen with the facilities that are piovided. The charity eTnploy5 12 paid full and part time members of staff who undertake care and adrninistration responsibilities. In addition lo the above over 150 unpaid volunteers are involved in our work, and we would not be able lo function without them. The volunteers give the equivalent of over 12.000 hours pei 8finum of their time which would cost the charity in excess of £200.000 each year A list of areas in which we use volunteers is 85 follows.. Running Day-cenlre activities Serving meals 2nd refreshments Running the Talking Newspaper RLinning the convenience shop Delivering meals-on-wheels Organising activity programmes Assisliri9 in the Art Room Staffing the ieception desk Computer le550ns Acting a5 escorts on transport In order to achieve its objective5, the charity has used all reasonable methods to prormote and Bnhance the 18cililie5 of the chaiity. We are ourrenlly trying to promote a policy of increased fundraising and a search for new volunleeis and a marketing drive to encourage more day centre members. The Talking newspaper, a joint project between Manchester Jewish Community Care and the League ol Jewish Wom8n, run by volunteers, continues to provide audio recordings of the weekly Jewish Telegraph newspaper and excerpts from the weekly Jewish Chronicle free ol charge. How Our Activltles Achieve Public Benefit The Chaiity carries out a wide range of activities in pursuance of its charitable aims. The directors consider that these activities below provided benelit both to those who attend our Day Centre and the wider community. Day Care.. The cent is open on 8 Monday to Thursday from 9 30am to 3.30pm. Providing a wide range Df stimulating aclivilie5 including art class, yoga. cornputer lessons, keep fit, live entertainment and discussion groups. The is also a hairdressing salon, convenience shop and a visiting chiropodist. A koshei hot 3 course lunch under Manchester Beth Din supervision is also provided. Meals on Wheels.. Kosher meals under the supervision of Manchester Beth Din are sent out twi 3 week to housebound members of the community or lo Ihcise who are unabl? to cook for themselves. Bathlng Seryice.. We offer a culturally sensitive, dignified bathing service in our specially adapted bathrooTn lo those who re unable to bathe themselves. Northern Jewish Talking Newspaper INJTNI.. The NJTN is a joint venture between MJCC and the League of Jewish Women. Newspaper articles are recorded and are sent out weekly on a mernory Stick to be played on specially adapted devices. Community Centrelother Organisations.. The Centre rents Out offices to the Jewish Housing A550ciation and two other confidential Jewish counselling services. Care Conrn use available spare offices on an ad-hoc basis free of charge for counselling services. STRATEGIC REPORT Achievement and performancè Charitable activities The charity continues to rneel all of its objectives. 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 foi lollg.
Manchester Jewish Community Care Rèport of the Truste•s for the Year Ended 31 December 2024 STRATEGIC REPORT Flnancial review Financial position 2024 was undoubtedly a difficult year following the stability restoration activity in the previous year. Costs increases had continued to accelerate during the year, driven by increases in staffing costs, food and energy. Undeilying revenue declined by approximately 10°/D with lower general donation income than the PvIouS year. This was counterb81and by a hugely successful crowdfundino event which raised £148.000. Total spend was similar lo the previous year. reflecting the tremendous work undertaken lo compensate for the pressure on costs of our unavoidable spend. The difference was again bridged by further significant reduction in the level of reserves as £101,000 was drawn down during the year. There were encouraging signs at the end of the year in the performance of our investments which had started to recover sorne lost ground. The investment committee have been guided by the Ralhbones Group plc and have continued to adopt a prudent approach for the charity. Fundraising activity has had an increased locus largely driven by younger members of the executive committee and some exciting new events are planned. Financial Revièw Reserves policy. The directors h8ve exarnined the need5, risks and challenges laced by the charity in both the short and medium term, along with relevant financial forecasts and have fomiulzted a policy to meet those needs. It intends to review this policy al least annually. The diiectois believe thst to tllaintain a target level of free reserves equal to 9 months operating expenses is appropriate at the curienl lime. Previous concerns expressed about the level of risk lo the chaiity iri the event of a significant drop in funding. have been alleviated by a More muscular app108ch lo fundiaising. Whilst the level of reserves has redud, fundraising plan5 for 2025 indicate a leve1 budget can be achieved. 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 lo be ongoing vigilance on controlling costs and staffing levels. Future plans Increasing Member Attendance Utilising a number of new initiatives to raise awareness of the services offered by MJCC, the management will look lo increase the number of new users using the facilities including day care users, meals on wheels and Talking Newspaper. A significant increase in Social Media postings is now being used to engage mernbers of the community, who in turn are hoped to encourage parents and grandpantS to attend The Nicky. The postings will highlight the fun activities held on- site, as well as the increased day trips for members and fundraising events. Additional Member Activities Through regular engagement with centre users and staff, there will be a significant increase in day trips and activities for members, Identifying Additional Opportunities lor Use of Building Recognising that the centre h8S the capacity to hold activities outside of regular hours and weekends, the organisation will look to welcome other organisations and activity groups to utilise the resources available. The Nicky supper club event held monthly with oXtern81 speakers will continue. An Increase In private events i.e. Bar Mitzvah parties and Sheva Brachot Idinners held lor newly married couplesl 15 expected, and we will continue to further promote available event spa. Increasing Users ol Talking Newspapers There are significant opportunities lo increase the Cil¢LJlation ol the Talking Newspapers. Thi5 will be done through an awareness programme ulilising social media 85 well as Ihiough local opticiaris, GP surgeiies, Synagogues etc. WB will continue to look for opportunities lo collaborate with other local talking newspapers. Increasing Fundraising to reduce reliance on reserves Much emphasis will be placed on iaising funds for the organisation to en8b1e and thereby iely less on its reserve5. A strategy to engage with significantly more charitsble trusts will be introduced a5 well as seeking out opportunities to obtain grants from relevant organisations and local authorities. An increased nurllber ol fundraising events are planned for 2025126, including our Annu81 Telethon. Golf Tournament, large event with a well-known speaker. as well as srn8ller locally h05ted events. We will continue our ielalionship with Property Poker Network IPPNI where the organisation is the sole recipient of funds raised al their events. We will continue to promote the subscription donation page IDon8le the Gosl of a coffee on a iegular b8sisI. A large crowdlunding campaign, which raised signifi03nt lund5 in 2024 for the organisalion, will be repealed in 2026. Collaboration with other organisalions Opportunities to collaborate with other local charitable organisalions will be sought out lo identify opportunities lor beller supporting current and new mernbers.
Manchester Jewish Community Care Report of the Trustees for the Year Ended 31 December 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a charitable company limited by guarantee, incorporated on 19 April 2004. The cornpany was established under a Memorandum ol Association, which established the objects and powers of the charitable cornpany and is govemed under its Articles of Association. The directors ieview these governing documents on an annual basis. The charity wa5 an unincorpor81ed association up to 31 December 2004 also called Manchester Jewish Community Care (formerly Manchester Jewish Blind Sooietyl and with the same charity registration number of 257238. With effect from 1 January 2005. the assets and undertaking of Manchester Jewish Comrnunity Care Iformerly M8nche5ter Jewish Blind Society), including all activities carried out by the charity, were Iran5feried as a going concein to Manchester Jewish Community C8ie (company limited by guaianteel. This transfer was rnade with the approval ol the Charity Ctsmmissioners Iby letter 21 December 20041. In accordance with the Articles of Association. the overall managernenl of the Gharity Is vested in the Management Council. All members of the Council (maximum 271 ar& elected for a period of three years. At the end of the Ihiee-year period, they are eligible for re-election, if they so wish. The day-t(Fday administiation of MJCC'S operations is delegated to the CEO. The Management Council appoints an Executive which includes the directors and other ex-officio Honorary Officers 85 appointed from time to lirre. The Executive is responsible loi the day-to-day rnanagemenl of the charity and is viewed by the chaiity as the body of managing d1CtOrS. The Executive meets as and when required by the chairrnan and decides policies which are communicated to the Council at Council tneetings which are held four Iirnes a year. Investment powers are delegated to an Investment Committee which authorises Rathbones Brothers to act on its behalf. The Investment Committee rnee15 With their representative lo decide investment strategy. All directors are familiar with practical work of the charity. Any new director is fvlly briefed by the Executive on all aspects of the charity, including 118 operational framework, future plans and objectives and current financial position. On the recorntnendation of the Charity Commission, the charity has established Ihe following measures in respect of A comprehensive self-declaralion of eligibility to act as a director for 811 directors to sign. A comprehensive self-declaration of eligibility to act as a Management Council and ExelIve rnetnber lor all new members lo sign, Terms of Reference for all members of the Executive 8nd the Investment Committee The directors exarnine any major risks that the organisation faces eaoh financial year when preparing and updating the strategic plans. These include operational. governanTr, external and oompliance risks, as well as fin8ncial risks. The Directors have not Identified any major risks, but should they occur. they will establish systems lo mitigate these risks. The charity works dosely wilh a large number ol fellow charities in order to PU15ue its objectives and. where appiopriate, to ensure that there is no duplication of service8. Principal amongst these are., Federation ol Jewish Services IThe Fed) Manchester Jewish Housing Association Royal National Institute for the Blind Care Concern Jewish Leadership Council Strategic Group Manchester Jewish Represenlalive Council League of Jewish Women Focus Foundation Langdon College Migdal Emunah Many of the above use the oharily's building to share resouices. In addition, the charity a150 works in partnership with the Social SeTViTrS Departments of Manchester. Bury and Salford Loca1 Authorities.
Manchester Jewish Community Care Report of the Trustees for the Year Ended 31 December 2024 REFERENCE AND ADMINISTRATIVE DETAILS Bankers". Barclays B8nk PIC City Centie Business Office POBox357 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 43 Flexspace Manchester Road Bolton BL3 2NZ Investrnent Advisers R8thbone Investment Management 8 Finsbury Circus London EC2M 7AZ Report of the tiustee5, incorporatinj a strategic report, approved by ordei of the board of trustees, as the company directors, on 10....- 8 -. .*>....... and signed on the board's behalf by.. M Moore- Trustee
Independent Examiner's Report to the Trustees of Manchester Jewish Community Care Independent examiner's report to the trustees of Manchester Jewish Community ca I'the Company'l I report to the charity trustees on rny examination of the accounts of the Company for the year ended 31 December 2024. Responsibilities and basis of report As the charity's trustees of the Cotnpany land also its directors for the purposes of company lawl you are iesponsible for the preparation of the accounts in accordan with the requirements of the Cotnpanies Act 20061'the 2006 Act'i. Having satisfied myself that the 8ocounts ol the Company are not required to be audited under Part 16 01 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 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission undei Section 145151 Ibl of the 2011 Act. Independent examinews ststement Since your charity'5 gross income exceeded £250,000 your examiner musl be 8 metnber ol a listed body. I can confirrn that l qualified to undertake the examination because l am a member of the Institute ol Chartered Accountants of Scotland. which is one of the listed bodies. I have corrpleled my examination. I confirm that no m8tteis have come to my attention in conn8Ction with the examination giving me cause to believe". accounting records were not kept in respect of the Cotnpany as reqUId by Section 386 of the 2(K)6 Act". Or the accounts do not accord with those recoids., or the accounts do not comply with the accounting iequiiements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and lair view which is not a matter considered as part ol an independent examination., or the accounts have not been prepared in accordance with the tnethods and principles of the Slatetnent ol Recommended prad1 for accounting and reporting by ohaiities lapplicable to charities preparing Iheii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no ConmS and have cotne across no other matters in connection with the examination to which attention Should be drawn in this report in order lo enable a prtsper understanding of the accounts to be reached. R Zo1tie CA The Institute of Chartered Accountants ol SGotl8nd R Zoltie & Co Suite 43 Flexspace Manchester Road Bolton BL3 2NZ Date..
Manchester Jewish Community Care ststement of Financial Activities for the Year Ended 31 December 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legaoies 320,372 320,372 197,512 Charitable activities Charitable activities 139,994 139,994 137,796 Other trading activitie8 Investment income 45,468 24,201 45,468 24,201 38,869 30,469 Total 530,035 530,035 404.646 EXPENDITURE ON Raising funds 63.917 63,917 54,307 Charilable activities Charitable activities Governance 509,420 679 510,099 571,733 57,9141 Total 573,337 679 574.016 568 126 Net gains on investments 17,228 17,228 4,596 NET INCOMEIIEXPENDITUREI 126,0741 16791 126,7531 1158,8841 RECONCILIATION OF FUNDS Total fund5 brought forward 1,388,374 19,000 1.407,374 1,566.258 TOTAL FUNDS CARRIED FORWARD 1,362,300 18,321 1,380,621 1,407,374 The notes foitn part of these financial statements
Manchester Jewish Community Care Balance Sheet 31 December 2024 2024 Total nds 2023 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets Investment5 513,732 833,291 18,321 532.053 833.291 552,891 869,839 14 1,347.023 18,321 1,365.344 1,422,730 CURRENT ASSETS Stocks Debtors Prepaymenls and accrued income Cash at bank and in hand 320 1,250 10,103 7.517 16 2.110 9,206 32,672 2,110 9,206 32,672 43,988 43,988 19.190 CREDITORS Amounts f811ing due within one year 122,3031 122,3031 133.646) NET CURRENT ASSETS 21.685 21,685 14,4561 TOTAL ASSETS LESS CURRENT LIABILITIES 1,368,708 18,321 1,387.029 1,408.274 ACCRUALS AND DEFERRED INCOME 19 16,4081 16,4081 19001 NET ASSETS 1,362,300 18,321 1,380,621 1.407,374 FUNDS Unrestricted funds Restricted funds 20 1,362,300 18,321 1,388,374 19.000 TOTAL FUNDS 1,380,621 1,407.374 The ch8ritable company is entitled to exemption from audit under Section 477 of the Gompanies Act 2006 for the ye81 ended 31 December 2024. The tnembers have not QuIred the company to obtain an audit of its financial statements foi the ye81 ended 31 December 2024 In accordance with Section 47e of the Companies Act 20(hS. The Iluslees acknowledge their sponSIbl11t1es for lal ensuring th8t the charitable company keeps accounting records that comply wth Sections 386 and 387 of the Companies Aot 2006 and prep8ring financial statement5 which give a tiue and fair view of the state of affairs ol the charitable company as al the end of each financial year and of it5 Surplus or deficit for each financial year in accordance with the requirements of Sedions 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo financial statetnents, so far as applicable to the charitable company. Ibl The financial 51atemenls were approved by the Board of Tiustees and aLrthorised for issue on and were signed on its behalf by". M Moore- Trust MHa - Trustee The n(>tes form part ol these financial statements
Man¢he$ter Jewish Commvnity Care Balance Sheet- continued 31 December 2024 2024 2023 Notes Cash flows from operating actlvlties Cash generated from operations 27,1191 110,1501 Net cash used in operating activitie5 27,1191 110,1501 Cash flows from investing activities Purchase of tangible fixed assets Purchase of fixed asset investments Net cash drawnllinvestedl Sale of fixed asset investments 19,6611 1140,4591 40,277 162,117 111,9971 1300,7311 17,0281 427,949 Net cash Provided by investing activities 52.274 108.193 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 25,155 11,95 7,517 9,474 Cash and cash equivalents at the end of the reporting period 32,672 7,517 The notes form part of these financial statements
Manchester Jewish Community Care Notes to the Cash Flow Statement for the Year Ended 31 December 2024 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net expenditure for the reporting period las per the Statement of Financial Activities) Adjustments for.. Depreciation charges Gain on investments Decrease in stocks Ilncreaselldecrease in debtors IDecreasellincrease in creditors 126,7531 1158,8841 30,499 117,2281 320 110,0661 32,017 14,5961 2,872 18.441 Net cash used in operations 27,1191 110,1501 ANALYSIS OF CHANGES IN NET FUNDS At1.1.24 Cash flow Al 31.12.24 Net cash Cash at bank and in hand 7,517 25,155 32,672 7,517 25,155 32,672 Total 7,517 25,155 32,672 The notes form part of these financial 5tatement5 10
Manchester Jewish Community Care Notes to thè Financial Statements for the Year Ended 31 December 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financi81 st81emenls of the ch81itable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charitie5 SORP IFRS 1021'Accounling and Reporting by Charities.. Slalement of Recornmended PracliTr applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republio of Ireland IFRS 1021 (effective 1 January 20191,. 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 al market value, as modified by the revaluation of certain assets. Income All income is recognised in the Statement of Financial Activities On the charity has entillemenl lo the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recogni5ed as expendrture as soon as the is a legal or constructive obligation committing the charity to that expenditure, it is piobable that a transfer of economic benefit5 will be required in selllement and the amount of the obligation can be measuied reliably. Expenditure is accounted for on an accruals basis and has been classified under hezdings that aggregate all Cost related to the category. Where cosls cannot be directly attributed lo particular headings they have been allocated to activities on a basis consistent with the use of resouicos. Tangible fixed asset8 Depreciation is provided 81 the following annual lates in ordei lo write off each asset over it5 estirnated useful life. Stocks Stocks are valued al the lower of cost and nel realisable value. after rnaking due allowance for obsolete and slow moving items. Taxation The charity is exempt from corporation lax 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 ol the charity. Restrictions arisè 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 lo the financial statements. Hire purchase and leasing commitments Rentals paid undei operating leases a charged to the Statement of Finanaal Activities on a straight line basis over the penod ol the lease. DONATIONS AND LEGACIES 2024 2023 Generas don8tion8 Box Collections Legacies Gift aid Rosh Hashonah appe81 Telethon appeal Pesach appeal Pokei evening Charity Extr8 Campaign Golf day 13,128 1,831 68,731 7,990 20,979 14,331 7,979 27,962 148,534 64.545 2,026 58.817 20.032 18.692 24.896 7.641 863 Carried foNard 320,372 197,512
Manchester Jewish Community Care Notes to the FSnancial Statement5 continued for the Year Ended 31 December 2024 DONATIONS AND LEGACSES- continued 2024 2023 Brought forward 320,372 197,512 320,372 197512 OTHER TRADING ACTIVITIES 2024 2023 Committees, events & room hire Shop and merchandise income Catering Sundry income Plaques Sensory garde The Supper club 31,750 4,738 3.223 2,248 810 280 2.419 25,245 6,283 2,474 1,730 650 45,468 38,869 INVESTMENT INCOME 2024 2023 Dividend and gilt interest Bank & other interest 21.597 2.604 30,469 24,201 30.469 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Gharilable activitie5 Gh8ritable acuvities Charitable activities Grants Bury Metro Fees for day centre care Soup kitchen- meals on wheels 11.859 14,255 91,794 9,188 20,265 83,648 Charitable aolThfities 22,086 24,695 139.994 137,796 Grants reiVed, included in the above 8re'. ELMCF GST £3540 £8319 11,859 12
Manchester Jewish Community Care Notes to the Financial Statements continued for the Year Ended 31 December 2024 RAISING FUNDS Raising donatlons and legacles 2024 2023 staff costs Sundry fulldra15ing costs 17,773 7,799 15,805 4,820 25.572 20,625 Other trading activities 2024 2023 Purchases Staff costs 3,338 28,133 4,197 21.794 31,471 25,991 Investment management costs 2024 2023 Investment rnar)agernenl costs 6,874 7,691 Aggregate amounts 63,917 54,307 CHARITABLE ACTIVITIES COSTS Support costs (see note 81 Direct Costs Totals Charitable activities 481,812 510.099 SUPPORT COSTS Govern8nce costs Charitable activities 28,287 NET INCOMEIIEXPENDITUREI Net incomellexpenditurel is stated after chargingllcredilingl.. 2024 2023 DepcIatIon - owned assets other operating leases 30.499 6,614 32,017 6,706 13
Manchester Jewish Community Care Notes to the Financial Statements - Continued for the Year Ended 31 December 2024 10. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. Temuner8lion or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Tru8tee8' expènses There were no trustees. expenses paid for the year ended 31 DeGembei 2024 nor for the year ended 31 Decernber 2023. STAFF COSTS 2024 2023 Wages and s8larie5 Social security costs 236.763 7.597 236.667 9,171 244,360 245,838 The average monthly numbei of employees during the yearw8S 8s follows.. 2024 2023 Chief Executive Day centre and welfare Administration and support 12 12 No ernployee received emoluments of more than £60.000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 197,512 197,512 Charitable activities Charitable activities 137,796 137,796 Olhei trading activities Investment income 38,869 30,469 38,869 30,469 Total 404,646 404,646 EXPENDITURE ON Raising funds 54,307 54,307 Charitable activities Charitable activities Goveinance 571,054 57,9141 679 571,733 57,9141 Totrl 567,447 679 568,126 Net gains on investments 4,596 4.596 NET INCOMEIIEXPENDITUREI 1158,2051 16791 1158,8841 RECONCILIATION OF FUNDS Total funds brought forward 1,546,579 19,679 1,566.258 14
Manchester Jewish Community Care Notes to the Financial Statements - continued for the Year Ended 31 December 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continuèd Unrestricted fund Restricted fund TolaS funds TOTAL FUNDS CARRIED FORWARD 1,388,374 19,000 1,407.374 13. TANGIBLE FIXED ASSETS Fixtu$ and rittings Freehold pioperiy Motoi vehicles Totals COST Al 1 January 2024 Additions 850,000 337,552 9.661 33,660 1,221.212 9,661 At 31 December 2024 850,000 347.213 33,660 1.230,873 DEPRECIATION Al 1 January 2024 Ch8ige for year 354,250 17.000 300,607 6,767 13,464 6,732 868,321 30,499 At 31 Oecembei 2024 371,250 307,374 20,196 698,820 NET BOOK VALUE At 31 December 2024 478,750 39,839 13,464 532.053 At 31 December 2023 495,750 36,945 20.196 552,891 14. FIXED ASSET INVESTMENTS 2024 2023 Shares OlheF 814,495 18,796 818,925 50,914 833,291 869,839 Additional infoiwalion as follows,. Listed investrnents MARKET VALUE At 1 January 2024 Additions D15posals Revaluations 818.925 140.459 1162.1171 17.228 At 31 December 2024 814,495 NET BOOK VALUE At 31 Decetnbei 2024 814,495 At 31 December 2023 818,925 There were no investtllent assets outside the UK.
Manchester Jewish Community Care Notes to the Financial Statetnents - continued for the Year Ende(131 December 2024 14. FIXED ASSET INVESTMENTS - continued Cost or valuation a131 December 2024 is represented by.. Listed investmerils £814.495 Investments Ineilher listed noi unlisted) were as follows.. 2024 2023 Ca5h- Investment Managers 18,796 50,914 15. STOCKS 2024 2023 Finished goods 320 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors 2,110 1,250 17. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade credilois Social security and othei taxes Other creditors 17,697 3,739 867 28,089 4.513 22,303 33,646 16
Manchester Jewish Community Care Notes to the Financial Statements - continued for the Year Ended 31 December 2024 18. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows.. 2024 2023 Between one and five years 6,525 19. ACCRUALS AND DEFERRED INCOME 2024 2023 Accruals and deferied income 6.408 900 20. MOVEMENT IN FUNDS Nel movement in funds At 31.12.24 A11.1.24 Unrestricted funds General fund 1,388,374 126,0741 1,362,300 Restrlcted funds The Bathing Room Fund 19,000 16791 18,321 TOTAL FUNDS 1,407,374 26,7531 1,380621 Net movetnent in funds, included in the above are as follows.. Incomirig iesources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 530,035 1573,3371 17,228 126,0741 Restricted funds The Bathing Room Fund 16791 {6791 TOTAL FUNDS 530,035 574,0161 17.228 26,7531 Comparative5 for movement in funds Net movement ill funds Al 31.12.23 At1.1.23 Unrestricted fund8 General fulld 1,546,579 1158,2051 1.388,374 Restricted funds The Bathing Room Fund 19,679 16791 19.000 TOTAL FUNDS 1566.258 158,8841 1.407,374 17
Manchester Jewish Community Care Notes to the Financial Statements - continued for the Year Ended 31 December 2024 20. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movernent ir) funds Unrestricted funds General fund 404,646 1567,4471 4,596 1158,2051 Restricted funds The Bathing Room Fund 16791 16791 TOTAL FUNDS 404,646 568,1261 4,596 158,8841 A current year 12 months and prior year 12 rnonlhs combined position is as follows.. Nel movement n funds Al 31.12.24 At1.1.23 Unrestricled funds General fund 1,546,579 1184,2791 1,362,300 Restricted funds The Bathing Rootn Fund 19,679 11,3581 18,321 TOTAL FUNDS 1.566,258 185,6371 1,380,621 A current year 12 months and prior year 12 months combined nel movement in funds. included in the above are as 1015ows'. Incoming resources Resourc8S expended G8ins and losses Movernerit in funds Unrestricted funds General fund 934,681 11,140.7841 21,824 1184,2791 Restricted funds The Bathing Room Fund 11,358} 11,3581 TOTAL FUNDS 934,681 11.142,1421 21,824 185,637) 21. RELATED PARTY DISCLOSURES There are no related party disdosures. 18
Manchester Jewish Community Care Detsiled Ststement of Financial Activities for the Year Ended 31 December 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legaciès General donation5 Box collections Legacies Gift aid Rosh Hashonah appeal Telethon appeal Pesach appeal Poker evening Charity Extra Carnpaign Golf day 13,128 1,831 68,731 7.990 20.979 14.331 7.979 27.962 148.534 8.907 64.545 2,026 58,817 20.032 18.692 24.896 7.641 863 320,372 197,512 Other trading activities Committees, events & room hire Shop and merchandise income Catering Sundry income Plaques Sensory gard@n The Supper club 31,750 4,738 3,223 2,248 810 280 2,419 25,245 6,283 2,474 1,730 650 2,487 45,468 38,869 Invesknent income Dividend and gilt interest Bank & other interest 21,597 2,604 30.469 24,201 30,469 Charitable activities Grants Bury Metro Fees for day ¢enlre care Soup kitchen- weals on wheels 11.859 14.255 91.794 22.086 9.188 20.265 83,648 24.695 139,994 137,796 Total incoming resouree5 530,035 404,646 EXPENDITURE Raising donations and legacies Staff costs inc Pension ¢05ts Sundry fundraising costs 17,773 15,805 4,820 25,572 20,625 Other trading activities Shop supplies Staff costs inc Pension costs 3,338 28,133 4,197 21,794 31,471 25,991 This page does not form part of the slatulory financial statements 19
Manchester Jewlsh Communlty Care Detailed Statement of Financial Activities for the Year Ended 31 December 2024 2024 2023 other trading activities Investment management costs Investment tnanagement costs 6,874 7.691 Charitable activities Staff wsls inc Pension c05t5 Social security Other operating leases Day Centre costs Insurance Gas, electric and water Telephone 167.998 7,597 6.614 13.723 8.006 27.769 2.079 177,558 9,171 6.706 12,929 6,452 46,631 847 Printing and stationery Marketing & advertising Cleaning and gardening Catering costs Transport costs Outings, sundries, training Repairs and maintenance Cotnputei running costs Ground lent and rates Bank charges Plaques Security Fieehold property Fixture5 and fittings Motor vehicle5 5.627 12,302 32,267 115,549 14,338 6,674 18,648 5,620 655 1,289 300 4,278 17,000 6,767 6.732 3,856 10,397 18,458 111,318 9,975 4,141 24,062 6,899 541 142 149 4,179 17,000 8,285 6,732 481,812 486,428 Support costs Governance costs Staff costs inc Pension costs Accountancy lees Legal lees Payroll costs 22,859 21,510 925 3,600 1,356 4,000 1,428 28,287 27,391 Total resources expended 574,016 568,126 Net expenditure before gains and losses 143,9811 1183,4801 Realised recognised gains and losses Reali5ed gainslllos5esl on Iixed asset investments 17,228 4,596 Net expenditure 126.7531 1158.8841 This page does not form part of the statutory financial statements 20