## 

## 

|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<br>House|||||
||||Graham<br>Park Road|||||
||||Newcastle<br>upon Tyne<br>'|||||
||||NE3 4BH|||||
||||Telephone/Fax:<br>0191284 0959|||||
||||Email; secretary@uhcnewcastle.||uk|||
|Charity number|||504336|||||
|Principal|address||Office ofthe United|Hebrew Congregation||||
||||Lionel Jacobson House|||||
||||Graham<br>Park Road|||||
||||Gosforth|||||
||||Newcastle<br>upon Tyne|||||
||||NE3 4BH|||||
|Independent||examiner|RMT Accountants|&Business Advisors||Ltd||
||||Gosforth Park Avenue|||||
||||Newcastle<br>upon Tyne|||||
||||NE12 8EG|||||
|Bankers|||NatWest<br>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|





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## 

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





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|Current financial year|||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|||
|||Notes|2020<br>f|2020|2020|2019f|
|income and endowments|from:||||||
|Donations<br>and legacies|||13,188||13,188|14,999|
|Chaditable<br>activities|||196,642||196,642|198,778|
|Other trading<br>activities|||305||305|1,470|
|Investments|||35||35|99|
|Other income|||1,050||1,050||
|Total income|||211,220||211,220|215,346|
|Expenditure<br>on:|||||||
|Charitable<br>activities||9|279,445|180|279,625|280,131|
|Net expenditure<br>for the year/|||||||
|Net movement<br>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|





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## 

## 

|Prior financial year||||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||funds|funds||
||||2019|2019|2019|
|||Notes||6|6|
|income and endowments|from:|||||
|Donations<br>and legacies|||14,999||14,999|
|Charitable<br>activities|||198,778||198,778|
|Other trading<br>activities|||1,470||1,470|
|Investments|||99||99|
|Total income|||215,346||215,346|
|Expenditure<br>on:||||||
|Charitable<br>activities||9|279,909|222|280,131|
|Net expenditure<br>for the year/||||||
|Net movement<br>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|





## 

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## 

|||||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<br>one year||falling due within|15|(481,195)||(369,252)||
|Net current<br>liabilities|||||(372,758)||(305,693)|
|Total assets less|current liabilities||||772,777||. .841,182|
|Income funds||||||||
|Restricted funds|||20||73,041||73,221|
|Unrestricted<br>funds|||19||699,736||767,961|
||||||772,777||841,182|






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



## 

||||RetigiousKosher<br>activities|food<br>facility|Burial<br>provision|Total<br>2020|Total<br>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|





## 

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## 

## 

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



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





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## 

## 

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





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## 

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





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|10|Support costs|Support <br>costs<br>f|Governance<br>costs<br>6|2020<br>f|Support <br>costs<br>6|Governance<br>costs<br>8|2019<br>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<br>between<br>Charitable<br>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<br>Social security costs<br>Other pension costs|||59,764<br>2,082<br>1,950|58,930<br>1,796<br>1,880|
||||63,796|62,606|





## 

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## 

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



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





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## 

|14|Debtors|||||
|---|---|---|---|---|---|
||Amounts<br>falling due within one year:|||2020<br>6|2019f|
||Trade debtors|||12,126|10,965|
||Other debtors|||23,696|16,656|
||Prepayments<br>and accrued income|||897|1,123|
|||||36,719|28,744|
|15|Creditors: amounts|falling due within one year|Notes|2020f|2019<br>8|
||Bank overdrafts|||867|1,854|
||Other borrowings<br>Other taxation and social security|||150,000|150,000<br>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<br>loans|||150,000|150,000|
||Bank overdrafts|||867|1,854|
|||||150,867|151,854|
||Payable within one year|||150,867|151,854|





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## 


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



## 

## 

|Current financial year||||||
|---|---|---|---|---|---|
|||Movement|in funds|||
||Balance at 1|Incoming|Resources|Balance at 31||
||January<br>2020|resources|expended||December<br>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<br>2019f|resources<br>6|expended<br>6||December<br>2019<br>6|
|General funds|832,524|215,346|(279,909)||767,961|





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## 

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



## 

|21|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<br>by:<br>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|





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



## 

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





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## 

|expenditure<br>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<br>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)|