## |||Page|| |---|---|---|---| |Charity information|||| |Trustees'
Annual
Report|||| |Independent
auditor's|report||| |Funds Statements:-|||| |Statement ofFinancial|Activities||9| |Movements
in funds|||10| |Balance sheet|||11| |Notes to the accounts|||13| |The Conjoint Board of Elders ofthe|The Conjoint Board of Elders ofthe|The Conjoint Board of Elders ofthe|Manchester|Congregations|Congregations|Congregations|ofSpanish and Portuguese|ofSpanish and Portuguese|ofSpanish and Portuguese|ofSpanish and Portuguese||Jews|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Trustees'
Annual
Report for|the year||ended 31|December 2022|||||||||| |The Trustees present their Report and|||Accounts for the||year ended||31 December|2022.|||||| |Reference and administrative||details|||||||||||| |The charity name.|||||||||||||| |The legal name ofthe charity|is:-The Conjoint Board of||||Elders ofthe Manchester|||Congregations|||ofSpanish||| |and Portuguese
Jews.|||||||||||||| |The charity's areas operation||and UK charitable
registration.|||||||||||| |The charity
is registered
in England
8|||Wales with|the Charity Commission
in England|||||&Wales (CCEW)||||with| |charity number 500074.|||||||||||||| |The charity does not operate|in|any overseas jurisdictions.|||||||||||| |Legal structure ofthe charity|||||||||||||| |The Conjoint Board of Elders|of|the Manchester
Congregations||||of|Spanish
and Portuguese|||Jews||is an|| |unincorporated
association. The constituent
congregations
are:|||||||||||||| |Manchester
Congregation
of|Spanish||&Portuguese
Jews (Sha'are||||Tefillah) Sephardi||Congregation|||ofSouth|| |Manchester
(Sha'are
Hayim)|||||||||||||| |The Board was formed
under|a|trust deed dated 23rd November||||1913.The trust||deed has||been|revised||| |several times since formation|and the||current governing||document||ofthe Board is a trust deed dated 2nd||||||| |December 2008.|||||||||||||| |The trustees are all
individuals.|||||||||||||| |The principal
operating
address of|||the charity|is:-|||||||||| |Flat 3,300 Hale Road|||||||||||||| |Hale Barns, Cheshire|||||||||||||| |WA15 8SP|||||||||||||| |The Trustees who served during the year and||||were|in office on the date the report was approved||||||||were:-| |M Sherbourne
-President
8|Treasurer||||||||||||| |R Simon - Vice President|||||||||||||| |AJ Leon - Secretary|||||||||||||| |Finance Committee|||||||||||||| |M Sherbourne|||||||||||||| |AJ Leon|||||||||||||| |EJ Cohen|||||||||||||| |D Wolfson|||||||||||||| |RSimon|||||||||||||| |V Labaton - until death 20/2/22|||||||||||||| ## ## ## ## ## |The charity's
financial position at the end ofthe year ended 31December 2022|The charity's
financial position at the end ofthe year ended 31December 2022|The charity's
financial position at the end ofthe year ended 31December 2022| |---|---|---| |The financial
position ofthe charity at'31 December 2022 and comparatives
for the prior period, as more fully||| |detailed
in the accounts, can be summarised|as follows:-
2022|2021| ||F|F| |Net income|210)|(12,088)| |Unrestricted
Revenue
Funds available for the|390,259|390,469| |general purposes
ofthe charity
Designated
Revenue
Funds
Total Unrestricted
Funds|50,000
440,259|50,000
440,469| |Total Funds|440,259|440,469| ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Statement ofFinancial|Activitie|s for th|e year ended 31|December 2022||| |---|---|---|---|---|---|---| |||SpRp
Ref|Current year
Unrestricted
Funds|Current year
Restricted
Funds|Current year
Total Funds|Prior Year
Total
Funds| ||||2022|2022|2022|2021| ||||||E|| |Income &Endowments|from:|||||| |Charitable
activities||A2|43,400||43,400|46,350| |Investments||A4|5,258||5,258|4,783| |Other||A5|2,189||2,189|1,680| |Total income|||50,847||50,847|52,813| |Expenditure
on:||||||| |Charitable
activities||B2|51,057||51,057|64,901| |Total expenditure|||51,057||51,057|64,901| |Net income for the year|||(210)||(210)|(12,088)| |Net income after transfers||A-B-C|(210)||(210)|(12,088)| |Net movement
in funds|||(210)||(210)|(12,088)| |Reconciliation
offunds:-||||||| |Total funds brought forward|||440,469||440,469|452,557| |Total funds carried forward|||440,259||440,259|440,469| |applied
in the y|ear ended 31 December 2022 towards fixed assets for Charity us|e:-|| |---|---|---|---| |||2022|2021| |Funds generated|in the year as detailed
in the SOFA|(210)|(12,088)| |Net resources|available to fund charitable activities|~210)|~12,088| |Movements
in|revenue and capital funds for the year ended 31 December 2022||| ## ||||Unrestricted|Restricted|Total|Last year| |---|---|---|---|---|---|---| ||||Funds|Funds|Funds|Total Funds| ||||2022f|2022|2022|2021| |Accumulated|funds brought|forward|440,469||440,469|452,557| |Recognised|gains and losses before||(210||210|12,088| |transfers||||||| ||||440,259||440,259|440,469| |Closing revenue funds|||440,259||440,259|440,469| |Designated|revenue funds|included|within the unrestricted|funds above||| ||||||Total|Last year| ||||||Funds|Total Funds| ||||||2022|2021| |At 1 January|||||50,000|50,000| |At 31 December|||||50,000|50,000| |Summary|of funds||Unrestricted|Restricted|Total|Last Year| |---|---|---|---|---|---|---| ||||and|Funds|Funds|Total Funds| ||||Designated
funds|||| ||||2022|2022|2022|2021| |||||F||| |Revenue|accumulated|funds|390,259||390,259|390,469| |Revenue|designated|funds|50,000||50,000|50,000| |Total funds|||440,259||440,259|440,469| ## |Jews - Bala|nce S|h|eet as at 31 Dece|mber|2022|2022|||| |---|---|---|---|---|---|---|---|---|---| |||||Notes|SORp
Ref|||2022|2021| |Fixed assets||||||A|||| |Investments
held as||fixed assets||8||A4||15,850|15,850| |Current assets||||||B|||| |Debtors||||9||B2|186,174|179,080|| |Cash at bank|and in|hand||||B4|287,390|294,729|| |Total current|assets||||||473,564|473,809|| |Creditors: amounts
one year||falling due within||10||C1|(1,088)|(1,011)|| |Net current assets||||||||472,476|472,798| |||||||||488,326|488,648| |Net assets|||||||||| |Creditors: amounts
than one year||falling due after more||11||C2||(48,067)|(48,179)| |The total net|assets||ofthe charity|||||440,259|440,469| |The total net|assets||ofthe charity are|funded||by the|funds ofthe|charity, as follows:-|| |Unrestricted|Funds||||||||| |Unrestricted|Revenue||Funds|14||D3|390,259|390,469|| |||||||||390,259|390,469| |Designated|Funds||||||||| |Designated
Revenue|||Funds|14||D3|50,000|50,000|| |||||||||50,000|50,000| |Total charity|funds|||||||440,259|440,469| ## ## ## ## ## ## ## ## ## ## ## ## |Net surp|lus
be|fore tax in the financial year||| |---|---|---|---|---| ||||2022|2021| |The net|surplus|before tax in the financial year is stated after charging:-||| |Auditors'|remuneration||828|816| |Current|Year||Opening|Released|Received|Deferred| |---|---|---|---|---|---|---| ||||Deferrals|from prior|less released|at year end| |||||years|in year|| ||||E|F|E|E| |Prepaid|funeral fees||48,179|(3,112)|3,000|48,067| |Total|||48,179|~(3,112|3,000|48,087| ||||||2022|2021| ||||||E|E| |These|deferrals are included|in creditors|||48,067|48,179| |Prior Year|||Opening|Released|Received|Deferred| ||||Deferrals|from prior|less released|at year end| |||||years|in year|| ||||E|F|E|E| |Prepaid|funeral fees||51,429|(4,450)|1,200|48,179| |Total|||51,429|(4,450)|1,200|48,179| ||||||2021|2020| ||||||E|E| |These|deferralsareincluded|in creditors|||46,179|51,429| |Investmen|ts
held as fi|xed assets|||| |---|---|---|---|---|---| |||||Other|| |||||Classes of|Total| |||||investment|| |Carrying|values ofinvestments||||| |At 1 January 2022||||15,850|15,850| |At 31 December 2022||||15,850|15,850| |Analysis|between fair|value and historical|cost||| |Analysis|of Other Classes of Investment|||Included at
fair value|Total| |||||E|E| |Other investments|||||| |At 1 January 2022||||15,850|15,850| |At 31December 2022||||15,850|15,850| |Summary|ofother classes of investments||at 31 December 2022||| |||Other investments||15,850|15,850| ## |9|Debtors||||||| |---|---|---|---|---|---|---|---| |||||||2022|2021| |||||||E|8| ||Trade debtors|||||16,775|7,700| ||Prepayments|and accrued income||||169,399|171,380| |||||||186,174|179,080| |10|Creditors: amounts||falling due within one||year|2022f|2021
F.| ||Accruals|||||1,088|1,011| |||||||1,088|1,011| |11|Creditors: amounts||falling due after one year|||2022|2021| ||||||||E| ||Deferred Income - Unrestricted|||&designated|funds|48,067|48,179| |||||||48,067|48,179| ## ## |At 31 December 2022|At 31 December 2022|Unrestricted|Designated|Restricted|Total| |---|---|---|---|---|---| |||funds|funds|funds|Funds| |||||R|F.| |Investments
at valuation:-|||||| |Fixed|asset investments|15,850|||15,850| |Current|Assets|423,564|50,000||473,564| |Current|Liabilities|(1,088)|||(1,088)| |Long Term Liabilities||(48,067)|||(48,067)| |||390,259|50,000||440,259| |At 1 January
2022||Unrestricted|Designated|Restncted|Total| |||funds|funds|funds|Funds| |||8|F||F.| |Investments
at valuation:-|||||| |Fixed|asset investments|15,850|||15,850| |Current|Assets|423,809|50,000||473,809| |Current|Liabilities|(1,011)|||(1,011)| |Long Term Liabilities||(48,179)|||(48,179)| |||390,469|50,000||440,469| ## |14|Change
in|total funds|total funds|total funds|over the|over the|year as shown|year as shown|in Note 13,analysed
by|in Note 13,analysed
by|individual
funds|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||Funds|Movement
in|Transfers||Funds| |||||||||||brought|funds
in|between||carried| |||||||||||forward from|2022|funds|in|forward to| |||||||||||2021||2022||2023| ||||||||||||See Note 15|See Note|16|| ||||||||||||E|F||| ||Unrestricted||and designated|||funds:-||||||||| ||Unrestricted||Revenue|Funds||||||390,469|2,327|(2,537)||390,259| ||Designated|Revenue||Funds||||||50,000|(2,537)|2,537||50,000| ||Total unrestricted
and||||designated
funds|||||440,469|~210|||440,259| ||Total charity||funds|||||||440,469|~210)|||440,259| |15|Analysis
of||movements||in funds over the year||||as shown|in Note 14||||| |||||||||||||Other||| |||||||||||Income|Expenditure|Gains|8|Movement| |||||||||||||Losses||in funds| |||||||||||2022||2022f||2022| ||Unrestricted
Unrestricted||and designated
Revenue
Funds|||funds:-||||50,435|(48,108)|||2,327| ||Designated||Revenue|Funds||||||412
50,647|(2,949)
~51057,|||(2,537)
210)| |16|Details oftransfers|||between|||funds|in the year as shown||in Note 14||||| ||The transfers shown||||in note||f4 above are:-|||||||2022| |||||||||||||||R| ||To/(from)
To/(from)|Unrestricted
Designated||Revenue
Revenue|||Funds
Funds|||||||(2,537)
2,537| ## |18|Income from charitable
activities -|Income from charitable
activities -|Income from charitable
activities -|Income from charitable
activities -|Trading Activities||||| |---|---|---|---|---|---|---|---|---|---| ||Current year|||||Current year
Unrestricted|Current year
Restricted|Current year
Total Funds|Prior Year
Total funds| |||||||Funds|Funds||| |||||||2022|2022|2022|2021| |||||||6|6|6|| ||Primary purpose
Funeral Fees||and ancillary|trading||43,400||43,400|46,350| ||Total Primary|purpose and ancillary|||trading|43,400||43,400|46,350| ||All the income|in|the prior year|was unrestricted|||||| |19|Total Income|from charitable||activities|||||| |Total Income|from ch|aritab|le
acti|vities|||||| |---|---|---|---|---|---|---|---|---|---| ||||||Current year|Current year|Current year|Prior Year|| |Current year|||||Unrestricted
Funds
2022f|Restricted
Funds
2022
F|Total Funds
2022
6|**T** **t**
**F**
o al
unds
2021
E|| |Total income|from charitable||trading||43,400||43400||46 350| |Total from charitable||activities||A2|43,400||43,400||46,350| |All the income|in the prior year was|||unrestricted|||||| |Investment
income|||||Current year|Current year|Current year|Prior Year|| ||||||Unrestricted|Restricted|Total Funds|Total Funds|| ||||||Funds|Funds|||| ||||||2022|2022|2022||2021| |||||||F.|E||6| |Dividend
Income
Bank Interest Receivable|||||1,585
3,673||1,585
3,673||1,585
3,198| |Ttlinvest|ent
inc|me||A4|5258||5258||4,783| ## ## |Current year|Current year|Current year|Prior Year| |---|---|---|---| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds||| |2022|2022|2022|2021| ||F.||6| |2,189||2,189|1,680| |2189||2,189|1,680| ## |Expenditure
on charita|ble
activitie|s - Direct spend|ing|||| |---|---|---|---|---|---|---| ||||Current year|Current year|Current year|Prior Year| ||||Unrestricted|Restricted|Total Funds|Total Funds| |Current Year|||Funds|Funds||| ||||2022|2022|2022|2021| ||||E|E|E|E| |Funeral expenses
Prepaid
funeral expenses released
Cemetery maintenance
- Urmston
Cemetery maintenance
-Southern
Other expenses
Insurance|||13,350
3,531
2,300
649
200
552||13,350
3,531
2,300
649
200
552|12,250
3,804
2,260
533
67
551| |Prepaid funeral
plot provision|||(353)||(353)|(380)| |Prepaid
funeral
plot restatement||||||| |Total direct spending||B2a|20,229||20,229|19,085| |Expenditure
o|n ch|aritable
a|ctivities- Grant funding|ofactivities|||| |---|---|---|---|---|---|---|---| |||||Current year|Current year|Current year|Prior Year| |||||Unrestricted|Restricted|Total Funds|Total Funds| |Current Year||||Funds|Funds||| |||||2022|2022|2022|2021| |||||E|E|E|E| |Grants made to organisaiions||||30,000||30,000|45,000| |Total grantmaking||costs|B2c|30,000||30,000|45,000| |Breakdown ofGrants made|||to organisations||||| |||||Current year|Current year|Current year|| |||||Unrestricted|Restricted|Total Funds|| |Current Year||||Funds|Funds||| |||||2022|2022|2022|| |||||E|E|E|| |The Sephardi|Congregation||ofSouth|30,000||30,000|| |Manchester|||||||| |||||30,000||30,000|| |Breakdown ofGrants made to organisations||||Prior Year|Prior Year|Prior Year|| |||||Unrestricted|Restricted|Total Funds|| |Prior Year||||Funds|Funds||| |||||2021|2021|2021|| |||||E|E|E|| |The Sephardi|Congregation||ofSouth|45,000||45,000|| |Manchester|||||||| |||||45,000||45,000|| ||Current Year|||Current year
Unrestricted
Funds|Current year
Restricted
Funds|Current year
Total Funds|Prior Year
Total Funds| |---|---|---|---|---|---|---|---| |||||2022|2022|2022|2021| ||||||F.|E|| ||Auditor's fees|||828||828|816| ||Total Governance costs|||828||828|816| |25|Total Charitable|expenditure|||||| ||Current Year|||Current year
Unrestricted
Funds|Current year
Restricted
Funds|Current year
Total Funds|Prior Year
Total Funds| |||||2022|2022|2022|2021| |||||8|E|E|E| ||Total direct spending
Total grantmaking
costs
Total Governance
costs||B2a
B2c
B2e|20,229
30,000
828||20,229
30,000
828|19,085
45,000
816| ||Total charitable|expenditure|B2|51,057||51,057|64,901|