2020-12-31-accounts - The United Hebrew Congregation Of Newcastle Upon Tyne

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Minister			Rabbi A M Lipsey
Honorary	officer
President			Dr R A Grant
Vice president			Mrs A N Ross
Wardens			Mr P Niman
			Dr R A Grant
Immediate	past President		Mr AA Josephs
Council life member			Mr S D Pearlman
Elected by the General			meeting ofthe United	Hebrew Congregation			on 25August 2019
Honorary	Legal Advisor		Mr BN Speker OBE, DL
Trustees			Mr H BGold
			Dr RA Grant
			Mr B N Speker OBE, DL
			Mr AA Josephs
Secretary			Ms M Conway
			Office ofthe United	Hebrew Congregation
			LionelJacobson House
			Graham Park Road
			Newcastle upon Tyne '
			NE3 4BH
			Telephone/Fax: 0191284 0959
			Email; secretary@uhcnewcastle.		uk
Charity number			504336
Principal	address		Office ofthe United	Hebrew Congregation
			Lionel Jacobson House
			Graham Park Road
			Gosforth
			Newcastle upon Tyne
			NE3 4BH
Independent		examiner	RMT Accountants	&Business Advisors		Ltd
			Gosforth Park Avenue
			Newcastle upon Tyne
			NE12 8EG
Bankers			NatWest Bank Pic
			Barclays Bank Pic
			Lloyds Bank Pic

Burial Committee
Chair	Mrs P Gold
Vice Chair	Mrs H Freeman
Kosher Facility &	Kashrus Committee
	Rabbi A M Lipsey
	Mrs A N Ross
	Mrs G Sterrie
	Mr R Goldsmith

		Page
Message from Rabbi Aaron Lipsey		1-2
Trustee's report		3-4
President's annual report		5-8
Finance committee report
Independent examiner's	report	to
Statement offinancial activities		11-12
Balance sheet		13
Notes to the accounts		14-27

Current financial year
			Unrestricted	Restricted	Total	Total
			funds	funds
		Notes	2020 f	2020	2020	2019f
income and endowments	from:
Donations and legacies			13,188		13,188	14,999
Chaditable activities			196,642		196,642	198,778
Other trading activities			305		305	1,470
Investments			35		35	99
Other income			1,050		1,050
Total income			211,220		211,220	215,346
Expenditure on:
Charitable activities		9	279,445	180	279,625	280,131
Net expenditure for the year/
Net movement in funds			(68,225)	(180)	(68,405)	(64,785)
Fund balances at 1 January 2020			767,961	73,221	841,182	905,967
Fund balances at 31December 2020			699,736	73,041	772,777	841,182

Prior financial year
			Unrestricted	Restricted	Total
			funds	funds
			2019	2019	2019
		Notes		6	6
income and endowments	from:
Donations and legacies			14,999		14,999
Charitable activities			198,778		198,778
Other trading activities			1,470		1,470
Investments			99		99
Total income			215,346		215,346
Expenditure on:
Charitable activities		9	279,909	222	280,131
Net expenditure for the year/
Net movement in funds			(64,563)	(222)	(64,785)
Fund balances at 1 January 2019			832,524	73,443	905,967
Fund balances at 31December 2019			767,961	73,221	841,182

				2020		2019
			Notes	f		E
Fixed assets
Tangible assets			12		1,145,535		1,146,875
Current assets
Stocks			13	9,347		10,148
Debtors			14	36,719		28,744
Cash at bank and	in	hand		62,371		24,667
				108,437		63,559
Creditors: amounts one year		falling due within	15	(481,195)		(369,252)
Net current liabilities					(372,758)		(305,693)
Total assets less	current liabilities				772,777		. .841,182
Income funds
Restricted funds			20		73,041		73,221
Unrestricted funds			19		699,736		767,961
					772,777		841,182

Donations and legacies
	Unrestricted Unrestricted
	funds	funds
	2020	2019
	6
Donations and gifts	13,188	14,999
Donations and gifts Hebrew classes share of Kol Nidre	4,534	3,126
Memorial lights Visiting resources fund Offedings and donations Security levy	79 40 4,052 3,900	266 1,616 3,926 4,210
Arba Mimim	583
Other		1,855
	13,188	14,999

			RetigiousKosher activities	food facility	Burial provision	Total 2020	Total 2019
			2020	2020	2020
			f	6	8
Sales within charitable		activities		85,518	22,650	108,168	107,927
Membership	contributions		61,084	-	13,450	74,534	76,143
Other income			13,940			13,940	14,708
			75,024	85,518	36,100	196,642	198,778

Prior financi	al year
			ReligiousKosher activities 8	food facility f	Burial provision	Total 2019 6
Sales within	chaditable	activities		84,836	23,091	107,927
Membership contributions Other income			61,333 14,708		14,810	76,143 14,708
			76,041	84,836	37,901	198,778
Analysis by Unrestricted	fund funds		76,041	84,836	37,901	198,778

5	Other trading	activities
			Unrestricted Unrestricted
			funds	funds
			2020	2019
			8	6
	Contributions	for use ofpremises	305	1,470
6	Investments
			Unrestricted Unrestricted
			funds	funds
			2020	2019
			f	f
	Interest receivable		35	99
7	Other income
			Unrestricted	Total
			funds
			2020f	2019 8
	Other income		1,050

Current financial year
		ReligiousKosher activities	food facility	Burial provision	Total 2020	Total 2019
		2020	2020	2020
		6	f	6
Staff costs		45,885	17,911		63,796	62,606
Depreciation and impairment Kosher food facility cost ofsales Kiddushim and hospitality Property expenses Janitorial expenses Repairs and maintenance Telephone Postage and stationery Budial committee		2,040 7,222 32,905 25,103 7,106 1,473 1,832	68,757 1,240 375 250 51	15,105	2,040 68,757 7,222 32,905 26,343 7,481 1,723 1,883 15,105	2,265 68,734 7,581 35,098 24,991 9,538 1,645 2,369 20,899
Festival expenses Motor expenses Bookkeeping Bank, credit card and	interest charges	3,081 6,054 4,320 6,027	252 602		3,081 6,306 4,320 6,629	5,474 7,775 4,320 6,243
Legal and professional Sundry expenses	charges	26,004 2,080			26,004 2,080	14,042 3,551
		171,132	89,438	15,105	275,675	277,131
Share ofgovernance 10)	costs (see note	2,970	650	330	3,950	3,000
		174,102	90,088	15,435	279,625	280,131
Analysis by fund Unrestricted funds		173,922	90,088	15,435	279,445	279,909
Restricted funds		180			180	222
		174,102	90,088	15,435	279,625	280,131

Prior financial year
		ReligiousKosher activities f	food facility 6	Burial provision 6	Total 2019f
Staff costs		45,198	17,408		62,606
Depreciation and impairment Kosher food facility cost ofsales		2,265	68,734		2,265 68,734
Kiddushim and hospitality Property expenses Janitorial expenses Repairs and maintenance Telephone Postage and stationery Burial committee		7,581 35,098 23,721 9,133 1,443 2,279	1,270 405 202 90	20,899	7,581 35,098 24,991 9,538 1,645 2,369 20,899
Festival expenses Motor expenses Bookkeeping Bank, credit card and	interest charges	5,474 7,775 4,320 5,661	582		5,474 7,775 4,320 6,243
Legal and professional Sundry expenses	charges	14,042 3,551			14,042 3,551
		167,541	88,691	20,899	277,131
Share ofgovernance	costs (see note 10)	2,070	600	330	3,000
		169,611	89,291	21,229	280,131
Analysis by fund Unrestricted funds		169,389	89,291	21,229	279,909
Restricted funds		222			222
		169,611	89,291	21,229	280,131

Support costs	Governance costs 6	2020 f	Governance costs 8	2019 f
Audit fees	3,050	3,050	2,100	2,100
Accountancy	900	900	900	900
	3,950	3,950	3,000	3,000
Analysed between Charitable activities	3,950	3,950	3,000	3,000

			2020	2019
			Number	Number
Religious staff
Kosher food	facility staff
Governance	staff
Total
Employment		costs	2020	2019f
Wages and salaries Social security costs Other pension costs			59,764 2,082 1,950	58,930 1,796 1,880
			63,796	62,606

Tangible fixed assets	Freehold	Property	Fixtures	Total
	land and	improvements	and fittings
	buildingsf		E	8
Cost
At 1 January 2020 Additions	1,087,729	46,314	100,914 700	1,234,957 700
At 31 December 2020	1,087,729	46,314	101,614	1,235,657
Depreciation and impairment At 1 January 2020 Depreciation charged in the year			88,082 2,040	88,082 2,040
At 31 December 2020			90,122	90,122
Carrying amount At 31 December 2020	1,087,729	46,314	11,492	1,145,535
At 31 December 2019	1,087,729	46,314	12,832	1,146,875
Freehold land and buildings				2020
Land at Hazelrigg Cemetery				36,908
Extension at Hazelrigg	Cemetery			140,332
The Synagogue, Lionel at Graham Park Road	Jacobson House, and Marion Abrahams	Hall		910,489
				1,087,729

	Freehold land and buildings with a carrying amo to secure borrowings ofthe charity.	unt off1,087,729 (2019:f1,087,729) have bee	n pledged
13	Stocks	2020f	2019 8
	Kosherfood	9,347	10,148

14	Debtors
	Amounts falling due within one year:			2020 6	2019f
	Trade debtors			12,126	10,965
	Other debtors			23,696	16,656
	Prepayments and accrued income			897	1,123
				36,719	28,744
15	Creditors: amounts	falling due within one year	Notes	2020f	2019 8
	Bank overdrafts			867	1,854
	Other borrowings Other taxation and social security			150,000	150,000 933
	Deferred income		17	158,006	42,047
	Trade creditors			5,184	4,270
	Other creditors			138,783	139,775
	Accruals			28,355	30,373
				481,195	369,252
16	Loans and overdrafts
				2020	2019
				6	6
	Debenture loans			150,000	150,000
	Bank overdrafts			867	1,854
				150,867	151,854
	Payable within one year			150,867	151,854

Deferred income
				2020	2019
				6
Arising from deposits Arising from Arising	on sale of property from Burial provisions			105,159 52,847	42,047
				158,006	42,047
Deferred income is included		in the financial statements	as follows:
				2020	2019
					f
Current liabilities				158,006	42,047

Current financial year
		Movement	in funds
	Balance at 1	Incoming	Resources	Balance at 31
	January 2020	resources	expended		December 2020
					6
General funds	767,961	211,220	(279,445)		699,736
Prior financiai year
		Movement	in funds
	Balance at 1	Incoming	Resources	Balance at 31
	January 2019f	resources 6	expended 6		December 2019 6
General funds	832,524	215,346	(279,909)		767,961

			Balance at	Resources	Balance at	Resources	Balance at
			1 January 2019	expended	1January 2020	expended	31 December
							2020
Bloom &Gordon scholarship		fund	7,050		7,050		7,050
Gertrude Pass bequest Sunderland Chevra Kadisha			35,246 9,957	(222)	35,024 9,957	(180)	34,844 9,957
Grave maintenance	fund		21,190		21,190		21,190
			73,443	(222)	73,221	(180)	73,041

Analysis ofnet assets	between funds
	Unrestricted	Restricted	Total Unrestricted		Restricted	Total
	2020	2020	2020	2019	2019	2019
	6		f			8
Fund balances at
31 December are
represented by: Tangible assets	1,132,388	13,147	1,145,535	1,133,548	13,327	1,146,875
Current assets/
(liabilities)	(432,652)	59,894	(372,758)	(365,587)	59,894	(305,693)
	699,736	73,041	772,777	767,961	73,221	841,182

under non-cancellable operating leases, which fall due a	s follows:
	2020	2019
	6
Within one year Between two and five years	4,532 756	'4,532 5,288
	5,288	9,820

The following amo	unts were outstanding at the report	ing end date:	ing end date:
		Amounts owed to related
		parties
		2020	2019
		f
Trustees		10,000	10,000
Key management	personnel	15,000	15,000
		25 000	25 000

expenditure for	the year ended 31 Dece	mber 2020 relating to the K	osher Food Faci	lity is detailed	below:
			2020		2019
			6
Sales income			85,518		84,836
Opening stock		10,148		6,404
Purchases		67,956		72,478
Closing stock		(9,347)		(10,148)
			(68,757)		(68,734)
Gross profit			16,761		16,102
Administration	expenses
Wages		17,911		17,009
Other expenses		3,420		3,548
			(21,331)		(20,557)
Deficit on activities			(4,570)		(4,455)