**Charity number: 263423**
## **NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
## **UNAUDITED**
# **TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 6|
|**Independent examiner's report**|7|
|**Statement of financial activities**|8|
|**Balance sheet**|9|
|**Notes to the financial statements**|10 - 16|
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Trustees**|B J C Mire, Chair|
|---|---|
||D Pine|
||L Winter|
||M Bodner (appointed 18 November 2021)|
|**Charity registered**
**number**
263423
**Principal office**
Elscot House
Arcadia Avenue
London
N3 2JU
**Accountants**
Blick Rothenberg Limited
Chartered Accountants
16 Great Queen Street
Covent Garden
London
WC2B 5AH
**Bankers**
CAF Bank
25 Kings Hill Avenue
West Malling
Kent
ME19 4UQ||
Page 1
**TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2021 to 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Objectives and activities**
## **a. Policies and objectives**
The main objectives of the Charity are:-
(a) The promotion and safeguarding of shechita in Great Britain;
(b) Providing a forum for its Members to discuss common issues relating to inter alia, the market for kosher meat and poultry, the use of abattoirs for shechita, the engagement of staff and the licensing of butchers and factories;
(c) The administration and operation of the Shechita Defence Levy.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
The National Council of Shechita Boards of Great Britain ("NCSB") has continued to assist communities on matters appertaining to the administration of shechita practice, and preservation of the Jewish, religious method of humane slaughter of permitted species of animals for food – shechita – as a religious and moral right, at home and abroad.
It also monitors media comment, and through the services of Members of Shechita UK ("SHUK"), its appointed Public Relations Consultants, it addresses all adverse comments, as well as information requests.
## **c. Main activities undertaken to further the Charity's purposes for the public benefit**
The Trustees confirmed that they have compiled with their duty, under Section 17 of the Charities' Act 2011, to have due regard to the Charity Commission's General Guidance on the Public Benefit.
The sections of this report below, entitled 'Objectives and Activities', 'Achievements and Performance' and 'Structure, Governance and Management' set out the objectives of the NCSB and report on the activity and successes in the year to the 31 December 2021.
The NCSB plays a key role in the bringing together all Shechita Authorities, to address matters of the common concern and interest.
These cover the protection of the practice of Shechita, exchange of good practice and the coordination of the administration of shechita in the UK.
The Trustees have considered this matter and concluded:-
(i) That the aims of the National Council continue to be charitable;
(ii) That the aims and the work done give identifiable benefits to the charitable sector, and both indirectly and directly to individuals in need;
Page 2
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Objectives and activities (continued)**
(iii) That the benefits to the public are not unreasonably restricted in any way, and certainly not by ability to pay, and;
(iv) That there is no detriment or harm arising from the aims or activities.
## **Achievements and performance**
## **a. Main achievements of the Charity**
The main Shechita Defence Activities carried out throughout the year were as follows:
- a) Labelling – campaigning against pejorative one-dimensional labelling, such as ‘stunned’ or ‘non-stunned’; b) Parliamentary monitoring;
- c) Government consultations including but, not limited to, the consultation around the length of journeys to an abattoir;
- d) Significant work in relation to defending attacks on shechita primarily in the UK but also in Belgium, Poland, Holland, Austria, Finland, Greece, Romania and Cyprus;
- e) Media monitoring;
- f) Targeted media relations;
- g) Advocacy around relevant legislation and Brexit;
- h) DEFRA – continuous communications to protect the practice of shechita, and attending significant meetings with ministers and senior civil servants;
- i) FSA – Ongoing communications with the regulatory body around religious slaughter; j) Community engagement.
The NCSB takes pride in rigorous, annual Licensing Systems, in placing shechita staff, through the Rabbinical Commission for the Licensing of Shochetim (slaughter staff) in England.
Through its liaison with SHUK, it helps to secure the continued statutory recognition of the Rabbinical Commission. It believes that the way in which shochetim are trained and licensed has much to show those involved in the continued use of the Certificates for Competence for all slaughter staff.
There continues to be close liaison between the NCSB and the Rabbinical Commission, both over the licensing arrangements and over the impact of the EU Regulation and its requirements for competency.
The challenges for the NCSB in 2023 and beyond are to ensure that repeated attacks on shechita, from both inside the UK and in Europe, are successfully opposed.
The Council will also liaise between its Members to try and ensure that more satisfactory supplies of kosher, slaughtered meat are available in abattoirs located within the UK, recognising the danger to shechita defence that can arise from over-dependency on imported supplies.
The NCSB has agreed, in principle, to develop the idea of a Shechita Defence Levy, to ensure adequate and proportionate funds are available from each of the Member Boards, dependent on the respective sizes of their component Synagogal Bodies by Membership. This is not an exact science and thus the Council have become dependent on variable contributions from its Constituent Members, with the London Board for Shechita having been the main financial contributor, both historically and throughout the year in question.
Page 3
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Achievements and performance (continued)**
## **b. Review of activities**
The National Council of Shechita Boards of Great Britain is a registered charity and a non-profit-making entity, and it budgets for a modest surplus to enable it to operate with financial stability.
For the year ended 31 December 2021, the results show a surplus of £1,737 (2020: deficit of £40,035).
Total expenditure during the year was £47,263 (2020: £95,469) as the cost of our lobbying activities was reduced.
At the year end date, the charity reports a deficit of funds of £7,434 (2021; £9,171).
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. . This level of reserves has been maintained throughout the year.
The charity has no restricted funds.
## **c. Deficit**
The Trustees are aware that the reserves at the reporting date do not meet the criteria of the reserves policy due to the deficit of £7,434 at the year end. The deficit has been addressed by way of the National Council of Shechita Boards negotiating reduced fees with the PR Office. The reduced fees are less than the incoming donations from the Boards so over a period of time, we will reduce the deficit and turn it into a small surplus.
## **d. Principal risks and uncertainties**
The trustees has continue to assess the risks to which the charity is exposed, and in particular to those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to the major risks.
Page 4
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Structure, governance and management**
## **a. Constitution**
National Council of Shechita Boards of Great Britain is a registered charity, number 263423, and is constituted under a Constitution.
The Charity is constituted under Laws adopted on the 9th May 1954, as amended, and adopted at a Meeting of the National Council on the 10th June 2013.
The Charity was registered with the Charity Commission on the 30th June 1972.
The main beneficiary of the Fund is Shechita UK (SHUK), which is a community wide campaign that unites Representatives from the Board of Deputies of British Jews, the NCSB, the Union of Orthodox Hebrew Congregations and the Campaign for the Protection of Shechita.
SHUK was established to promote awareness and education about the Jewish Religious humane method of despatching animals for food, and to dispel the myths and falsehoods that have all, too often, been used as a means to attack Jews and their religion.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution.
The Trustees who served in the year were:-
B Mire Chair D Pine Vice Chair M Bodner Vice Chair (from 18th November 2021) L Winter Honorary Treasurer
The Trustees are responsible for the administration of the Shechita Defence Fund (which is included within the general fund), in accordance with the revised Deed of Trust.
The Trusteeship of the fund is shared equally by Trustees nominated by the Trustees of the National Council of Shechita Boards (NCSB) and Trustees nominated by the Honorary Officers of the Board of Deputies of British Jews. However, the fund is administered by the NCSB alone.
## **c. Organisational structure and decision-making policies**
The Trustees of the NCSB are appointed in accordance with Paragraph 9 of the Constitution (as adopted at the Meeting of the 10th June 2013).
Clause 9 provides that the Members of the Council shall elect a Chair, two Vice Chairs and an Honorary Treasurer from amongst its Members.
The Term of Office for each Officer shall be three years, each Term renewable for a maximum 2 further periods of three years.
Insofar as is practical, the Chair and the two Vice Chairs shall not be Representatives of the same Shechita Board.
On 18th November 2021 following a vacancy having arisen due to the sad passing of its previous Chair, Mr B Mire was appointed Chair and the Vice Chair role that he vacated was filled by Mr M Bodner.
Page 5
NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRThAIN
TRUSTEES. REPORT (CONTINUED>
FOR THE YEAR ENDED 31 DECEMBER 2021
StNctur•. IVernae• ar manag•m¢nt (¢ontlnu¢d)
d. Policlas adopt•d for the Indu¢tlon and tralnlng of Tn*t••s
•. Finan¢i*l rfsk manag•m•nt
The Trustees have assessed the major rffjks 10 Chanty 15 eyEK*d, in partwxlaf those related to the
operations end finances of the Chanty. and are sathsfied that systems and edre$ a in to mitigate
exposure to Ihe risk
Statement of Tntstee8' r•sponslbllits¢*
applicable United l(rykni Ac£¢unting Standards (United Wjm Gener&ty Pttepteo AUnting
Practice).
The Eaw applscable to charitbes in Engfand & W*$ requires Ihe Trustees to Prepa financial Statements for
eath year whth a true and fair of the slate of affairs of the Charity and of its incoming
financial statements. the Trustees are required to:
obsefft the methods aThJ princpfes ofthe Chaiities SORP IFRS 1021:
make judgrnents and accounting estimates that are reasonable and Prudent
state whether aFplicable UK AccountiThJ Standard5 (FRS 102) folkNrt subj.ect to any material
departures disclosed and explained in the finla1 statemen
prepare the financsal slatements the going 0)r basis urlkn li 15 inappmpriate lo presume that the
Charity wll continue cwatirvJ.
The Trustaes are responsit4e for keeping &ating re¢ord5 Ihat are sufficient lo shN and explain
the CharS transact$ and disclose reasonable jraCY al any twn• the financial posrtKJn of the Charity
and enable them to Wtsure that the financial slatefflents compty ry1h the Chwities Act 2011. the Charity
IA¢counts and Reports) Regulations 2008 arK1 the provisions of the Consts"tution. They are also resp)Sible for
safeguarding the assets of the Charity and for taking r&nab[e steps forthe prevent and detectK•n of
fraud and other iffegu5aiitie&
App
JCMir•
Chair
Date..
,1 13113
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Independent examiner's report to the Trustees of National Council of Shechita Boards of Great Britain ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2021.
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work or for this report.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Dated: 28.03.2023 Russel Tenzer FCA
## **Blick Rothenberg Limited**
Chartered Accountants 16 Great Queen Street Covent Garden London WC2B 5AH
Page 7
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2021**
**£**
**49,000**
**49,000**
**47,263**
**47,263**
**1,737**
**(9,171)**
**1,737**
**(7,434)**|**Total**
**funds**
**2021**
**£**
**49,000**
**49,000**
**47,263**
**47,263**
**1,737**
**(9,171)**
**1,737**
**(7,434)**|Total
funds
2020
£
55,434
55,434
95,469
95,469
(40,035)
30,864
(40,035)
(9,171)|
|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 16 form part of these financial statements.
Page 8
NATIONAL COUNaL OF SHECHrrA BOARDS OF GREAT BRrrAiN
BALANCE SHEEr
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
Ctsrrtrnt a8s•ts
Cash at bank and in hond
2.966
7,221
1966
7.221
{16.392)
credit amounts falling dua wilhin onè year
(10.400)
Net eyrrent liabiliti08
(TN341
{9.171)
Total n•t a6s•ts
(7.4341
{9,171)
Charity funds
UnrestrKt&l fvr
General funds
(T,434)
(9,171)
Totsl funds
17N341
(9.1711
Jcmire
Chair
Date: ti 13 1 L3
Pajg 9
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. General information**
National Council of Shechita Boards of Great Britain is a charity registered at the Charities Commission with charity number 263423 which is governed by its Constitution dated 17 June 1974 and amended on 10 June 2013 . Its principal address is Elscot House, Arcadia Avenue, London, N3 2JU.
The financial statements are presented in Sterling (£) which is the functional currency and have been rounded to the nearest pound.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
National Council of Shechita Boards of Great Britain meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
The financial statements have been prepared on a going concern basis notwithstanding the fact that the charity has a deficiency on total funds at the end of the year. The Trustees consider this basis to be appropriate as the charity has taken steps to reduce the costs of its public relations/lobbying activities such that they are now fully covered by expected income levels.
## **2.3 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 10
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. Accounting policies (continued)**
## **2.5 Financial instruments**
The Charity has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.
Financial assets and financial liabilities are recognised when the Charity becomes party to the contractual provisions of the instrument.
Financial liabilities are classified according to the substance of the contractual arrangements entered into.
The Charity’s policies for its major classes of financial assets and financial liabilities are set out below.
## **Financial assets**
Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.
Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
## **Financial liabilities**
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
## **Impairment of financial assets**
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Page 11
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2. Accounting policies (continued)**
## **2.5 Financial instruments (continued)**
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
## **Derecognition of financial assets and financial liabilities**
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
## **Offsetting of financial assets and financial liabilities**
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **2.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Page 12
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2021**
**£**
Donations
49,000
Total 2020
55,434|**Total**
**funds**
**2021**
**£**
**49,000**
55,434|Total
funds
2020
£
55,434|
|---|---|---|
||||
## **4. Analysis of expenditure by activities**
|Defence of Shechita
Total 2020
**Analysis of direct costs**|**Activities**
**undertaken**
**directly**
**2021**
**£**
43,200
90,750|**Support**
**costs**
**2021**
**£**
4,063
4,719|**Total**
**funds**
**2021**
**£**
**47,263**
95,469|Total
funds
2020
£
95,469|
|---|---|---|---|---|
||||||
|Public relations/lobbying campaigns
Total 2020|**Activities**
**2021**
**£**
43,200
90,750|**Total**
**funds**
**2021**
**£**
**43,200**
90,750|Total
funds
2020
£
90,750|
|---|---|---|---|
|||||
Page 13
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **4. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Sundry office costs
Governance costs - accountant's fees
Total 2020|**Activities**
**2021**
**£**
1,063
3,000
4,063
4,719|**Total**
**funds**
**2021**
**£**
**1,063**
**3,000**
**4,063**
4,719|Total
funds
2020
£
1,479
3,240|
|---|---|---|---|
||||4,719|
|||||
## **5. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £3,000 (2020 - £3,000).
## **6. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
## **7. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals and deferred income|**2021**
**£**
**-**
**10,400**
**10,400**|2020
£
13,392
3,000|
|---|---|---|
||||
|||16,392|
Page 14
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8. Statement of funds**
|**Statement of funds - current year**
**Unrestricted funds**
General Funds - all funds
**Statement of funds - prior year**
**Unrestricted funds**
General Funds - all funds|**Balance at 1**
**January**
**2021**
**£**
**(9,171)**
Balance at
1 January
2020
£
30,864|**Income**
**£**
**49,000**
Income
£
55,434|**Expenditure**
**£**
**(47,263)**
Expenditure
£
(95,469)|**Balance at**
**31**
**December**
**2021**
**£**
**(7,434)**
Balance at
31
December
2020
£
(9,171)|
|---|---|---|---|---|
## **9. Analysis of net assets between funds Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2021**
**£**
Current assets
2,966
Creditors due within one year
(10,400)
**Total**
(7,434)|**Total**
**funds**
**2021**
**£**
**2,966**
**(10,400)**
**(7,434)**|
|---|---|
Page 15
**NATIONAL COUNCIL OF SHECHITA BOARDS OF GREAT BRITAIN**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **9. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds - prior year**
|Current assets
Creditors due within one year
**Total**|Unrestricted
funds
2020
£
7,221
(16,392)
(9,171)|Total
funds
2020
£
7,221
(16,392)|
|---|---|---|
|||(9,171)|
## **10. Related party transactions**
||**2021**|**2021**|
|---|---|---|
||**£**|**£**|
|Grants received|**36,000**|**38,333**|
Grants received from related parties relate to the London Board of Shechita, a related charity, with a common Trustee and shared administrative structure.
## **11. Controlling party**
Control of the charity rests with the trustees collectively.
Page 16