Sedgley Park Synagogue
Accounts
For the year ended 30 September 2024

Sedgley Park Synagogue
Sumrna
infonnatlon the
ear ended 30 Se
tember 2024
Con8titutlon
Sedglay Park Synagogue 16 constituted by Deed of Tru8t and 18 a
r8gi8tered charity.
Roglstornd number
504984
Addrn88
Parf( View Road
Prestwich
Manchester
M25 1FR
Tru•to08 during the y•ar
Mr L Miller
Mr M Brandei8
Mr M Morrls
Mr M Lowe
Agents and Advl80rn
Inde
endent Examiner
Stacey L Whlting FCCA
Certified Chartered Accountant
82 Hilltop Drive
Ewood Bridge
BB4 6NB

Park S
xtot
un
ear
o s tember 2
24
Page
Independent Examiner'8 Report
Trustee's Report
&6
Ststsment of Financial Activitie8
Balance Sheet
Not88 to the Accounts
9-11

rttoth8T
I report on the 8c£ounts of Sedgley Park Synagogue for the year ended 30 September 2024,
whlch 8r8 88t out on pages 7 to 11.
Re8P8Ctlve re8ponslbllltles of tru8ts88 and wAamlner
The charlty'8 tru8te88 are re8pon8lbl8 for the preparatlon of the accounts. The charity'8 tru8tee8
consider that an audit18 not requlred for thls year under section 144(2) of the Charttie8 Act 2011
(the 2011 Act) and that an Independent examlnation Is needed.
11 18 my respon81blllty lo:
examlne th• accounts under 88thn 145 ofthe 2011 Art
to follow the procedurn8 lald down In th8 general Dlr8ctlon8 glven by the Charlty
Commls81on under 88Ctlon 145(5)(b) of the 2011 A¢( and
to state whether partlcular matters have come to my attentlon.
Basis of In
endont examln
My •xarninatlon was carrl8d out In accordanco wlth the gen•rAI Dlr8cllons glven by tho Charlty
Comm1881on. An examlnatlon InGlud88 4 revknv of the accounung records k6pt by tho charfty
and a comp8rt8on of the accounts presented wlth those rejcords. It 8180 Include8 ¢onskleratlon
of any unu8ual Iterns or d18closur￿ in the accounts, and 888klng 8xplanatlon8 from you as
.tru8tees conc8mlng any Such mattern. The procedur88 undertaken do not provlde all the
8vldenc8 that would be requlred In an audlt and consequenty no oplnlon Is gfven a8 to wheth•r
the accounts present a 'tru• and falr vlevl and tho report18 Ilmttad to th0￿ matters sat cut In
the 8tat8ment below.
Inde
ndent examlnerf8 8tateme
In connectlon wlth my examlnatlon, no matter ha8 come to my att8ntlon:
(1) whlch give8 me re980nable cause to belleve that in any matsrial re8PeCt tho requirements:
to keep accounting records In accordanco with 88ctlon 130 of the 2011 kt., and
to propare accounts whlch accord wlth Ihe accounting records and comply wlth tho
accountlng requlrements of th8 2011 Act
have not been met; or
(2) to whlch, in my oplnlon. attentlon 8hould be drawn In crder to enable a proper
underBtandlng of the accounts to b8 reached.
Stacey L Ihthltlng FCCA
Cartlfied Ch8rtered Accountsnt
82 Hllltop Drlve
Ewood Brfdge
B84 6N8

Sedgley PArk Synagogue
FlnAncial StateJn¢nts year ended 30109n024
Tr trustees have pleasure in presenting their report and the fmancial statements
of the charitable trust for the year ￿ded 30 September 2024. The trustees have
adopted the PTovisions of the Ststement of Recommended Practice (SORP)
'Accounting and Reporting by Clwities, March 2011 in preparing the fuwxcial
statements of the ChaTity.
OBJicfIvES
The objectives of the charity arc to provide Jewish religious synagogue Services
and facilities to members of the Jewish faitlL
TRUSTEES - PUBLIC BENEFTr
The trustee8 confinn that they have r¢ferrcd to the guidancc contsined in the Clwity
Comn]ission's gencrnl guidance on public benefit and in particular to its
supplementary public benefkt 8uidance on advancing ¢ducation when reviewing the
charity's aims and objectives and in plannin8 ￿tUre activitie8 and setting grant
making policy for the year.
The trnstees have complied with their duty of the a￿ltieS Act 2011 to have due
regard to guidance published by the Charity Commission.
The board of Trustees 18 aUtI￿lsed to appoint new tswtees to fill vacancies arising
through resignation or d¢ath of an existing trustee.
RESERVES POLICY
The trustees are Satisfied that the balance of the Fund is at an acceptable level of
reserv¢8 and all of thi5 18 available for fjjture grants payable.
RISK MANAGEME￿ & REVIEW
Tr tnlstees have r¢viewed the major risks to which the clwity is exposed, in
particul￿ those related to the operntions and fuwiccs of the Trust, and are satisfied
that systems ar¢ in place to manage their exposure to the major risks.
PLANS FOR FUTURE PERIODS
The trustce8 are exploring OPPOrtunitie8 to attract more members to the
synagogue in the wming year.

li
REVIEW OF DEVELOPMENfs, ACTIVITIES AND ACHIEVKMEI¥4TS
Sedgley Park Synagogue received donations in the year of £49,508 (2023 fA7,488)
&nd charitable expenditure was £55,343 (2023 £54.730). Interest received was £902
(2023 fA238). The deficit on the unrestricted fund was £1.172 (2023 8urplus
£2,118). and the surplw for the year on the burial board fund wa8 £2,476 (2023
£7,318).
RESPONSIBILITIES OFTHE TRUSTEES
The Clwities Act 201 I requires the trusteeg to prepare financial statements for each
financial year wbich give & true and fair view of the Stste of affairs of th¢ clwity at
the end of the year and of the net incoming or outgoing resources for the year then
ended.
In preparing those financial 8tstem¢nt8, the tru8tees are required to select suitable
accounting policies. as described on pa8e 9, and then apply them on a consi8tent
basis. n￿Ing judgments and estimates thAt are rea30nable and pnmlent. The tru8tee8
must also prepare the fmancial gtatements on th¢ goin8 concern basis unl¢s8 It 15
inappropriate to pregume that the charity will be able to contin￿.
The trLthes ar¢ responsible for keepin8 proper accounting records whith disclose
with reasonable accuracy at any time the financial position of the chaTity and to
enable thcm to ensure that the financial 5tatem¢nts comply with the Chatities Act
2011. The trustces are also responsible for safeguarding the asscts of the charity and
hence for taking reasonable steps for the dct¢ction of fraud and other Irr¢gulariti¢s.
SIGNED ON BEHALF OF THE BOARD OF TRUSTEES:
Mr L Miller (frustee)
30th July 2024
Mr G Harris (Hon Tr8a8urer)
30th July 2024

SEDGLEY PARK SYIIAGOGUE
statsm•nt 01 Flnanclal Actlvltl••
For th• y••r •nd•d 30th S•pt•mb•r 2024
2LY24
2024
Burial
2023
Genarnl
Furnl
INCOMING RESOURCES
In¢omlw r••ourc•• fvom q•n•r•t•d fvnd•
Membw¥ conlrfbulionl
Intmt ￿1vad
Rent re¢olved
Grants fO￿l¥•d
Total In¢omkng rn•our4WJ•
414L
e,1L¥)
47,486
4,238
2,500
9,940
84.1e6
10
3,237
RE8fAJRCE8 EXPENDEO
Charftabl• xUvllle•
50.870
VTJ
54,no
50,870 ￿78 64 no
N•t Inaomlry Ta￿Ure
-1.1n
2,476
9,436
T•tsl fimd• brwghtfoThvwd
-5,979
105.846
,431
Totsl l￿d0 c•rrf•d forward
99.ae7
Tho •tatwnent of flnandal actmtlth Includ0• a119oIM and la8￿ In tho year thw•forn a •tal￿lent of total
rnco￿lI￿l g￿nI •TrJ lojw ha• rnt b•w pr•p•r•d.
All of lh• above I￿￿untI r•lat• * (¥Jnlln(dw adl¥ltlM.
Tho nol•• fDrm wt of Ilrnncljl ¥tatwnwrt•
Page 7

SEDGLEY PARK SYNAGOGUE
Balanc• •h••t
A• at 30th September 2024
2024
2023
FIXED AS8Ef8
Tan9lble a880ts
55,ee8
56.381
CURRENT A88ETS
General fund bank account
Burlal Board Bank Account
Debtorn
Prepaymonts & Acixued Incomo
CREDITORS
Amounts falllng duo vhihln one yaB
3.369
67,232
10,ee6
16,289
70,348
2.338
81,257
87,958
3,895
10,800
NET CURRENT A8SET8
Tl.382
77,35e
CREDrroR8
Amounlo owed to Burlal Board
31,857
33,850
NET AS8ET8
101,17
99,867
FUNDS
Genernl fund
Burlal Board furKI
TOTAL FUND8
-7,151
108,322
101,171
-5,979
105,846
99,8e7
The flnanclal 8tAtements w•re approved by th• Board of Tru8te88 on 30107r2025 ond wer• slgned on It8 behalf by:
ON 8EHALF OF THE 80ARD:
Tru•to•
Th8 not88 form part of the88 flnancial $tstem8nt8
Page 8

SEDGLEY PARK 8YNAGQGUE
Not•• to Fln•nd•l 8tAt•rnnl•
F•rts p•rfod •nd•d 30th 8•pl•rnb•r 2024
AccoupifiNO PQLICIEB
*&¢ountlng ¢onfftllun
The flnanclal 8tat8ments have been prepar￿1 under the hl8lorf¢xl ¢0gt convenilon arKI In aco)Alance wlth the
8tatsnJent of recornmended pradce: Accounting arnl Reporti￿ by thgriti08 preparfng tbeir arxounts in
ith the financial roportiw standard appliG8blo in tho Uk and r¢pubi￿ or Ireland {FRS 102) i8Bt*d on 16
July 2014, and ￿1th the Chgritie8 Art 2011
Donatlon•
Don8lknn• am kn¢lu￿d In lh• y•w In th•y Ar• rac41¥￿1, ¥thlch l• ¥A￿n tharlty b•eom•8 •nUd•d
trj th• r••oL¥C•.
AII •XPVKlllur•1o acuJunt•d for ￿ an a￿￿01￿ ba•l•. Ch•rllable expendllura IrKa(KIM •ll 8xpeThllturo dlrncty
ra18￿1 to lh• objacts of tha thorfty In accA)rdonca vAlh th• SORP. Tha l• not VAT rtylBtorad And
exp8Thltturn18 gro88 Irro(>MrablB of VAT.
Tanglbl• llx•d •w•ts
Depreclalon l• PTuvlded atthe fullryhlw anrw•l r•i•• In ord•rto ￿tt* off ••th •M•l owr Il• ••tlmat•d ￿¢lu1
offi￿ •qulpm•nt- 26% lad￿1￿4 balan
8•l•r Tornh & Mtylllot- 10% r•(ludry b•l•K•
Th• ¢YKirlty l• •x•mpt tsx on Ill charflablo aLthlllei.
Fund a¢cOW￿￿O
Unrootrlded fundl c•n be wod In accDNIwK* Thllh th• thurllabl• obJ•tho• it th• dlK¥•llon of th• tr
Ro*l¢A•d fiwKI8 Cqn [￿7Y bo wed for partloul•r r•thot•d purpoM• th• objects of th• th•rfty.
Ro•trlctlon arl•6• Yth•n lpedfiod by tho dorK*r furKl• •r• rnl••d for pirtlrAlor re•trlctsd purpa•••.
Furth•r of th• r•kn• ¥KI puw• of •a¢h ••ckn ftmd l• IrKlwl•d In th• nol•• to th• fln•￿Ill
•tatsfflonts.
VOLupifARY 14COME
Vambarn <￿rfbLrtlo
Bu￿1 Bo•nl F•0•
43,408
100
41,888
6,800
Prye9

8EDGLEY PARK 8YNAOOOUE
Nal•• to th• Flmndd 8tthn•Thts w eortlrnmd
For th• pwlod •nd•d 3Olh B•pt•n*•r 2024
DIRECT CHARrrABLE EXPENDITURE
2024
2024
I?￿ra1
Burlal
rlal ￿ard f•••
rl81 Colts
8alar188, PAYE & sh￿￿rn co•ts
Heat, Ilght & wat•r
Hlgh holyday4, ￿rrta & laddulhlm cA8ts
Cl•anlng and knundry
Repah
Paper & dl•poMtrJ
Td•phon•
Sophorlm (b(th)
Garden MaInl￿anC&
2A20
I￿00
11,154
13
3,512
11.154
13.604
3,612
11.763
12.618
11,775
11,Tro
10.095
297
120
1,824
1072
282
ChirltAbl• donatlon•
8uThlry- pp8
Depr￿lI￿On
141
380
4.473 55,343
TRU8TEE81 REPAINERATION AND BQNeFrrn
Thw• ww• r¢ tru•t••W r￿Un￿•t￿n or plhpr bonofft8 ft>r tho 30th 8•ptsm￿r 2024.
Tlw• ww• no tru•t•w a¥p•nM• kwld In IM pwkd ended &)th 8•ptwts 2024.
TANalDLE FIXED A•JErn
••h)Id Sof•r T¢xah
Prowty & Meglllat wlpm•nt
C08T
Al 1•t OctrJb•r 2023
Addltknn8
At 30th 8•pthnbw 2024
49.748
29,798
2.248 81,7V2
DEPRECWT
Ai 18t Octcthr 2023
Ch8rge forthe yaAr
At 30th 8eptsmbw 2024
23Aoe
2.02t5
26.431
24,045
2.081
28 128
NEf BOOK VALUE
Al &)th 8ept*Mbw 2024
At Xllh 8epknber 2W23
49.740
167
56,808
Page10

8EDQLEY PARK SYNAGOGUE
Not•a to th• Fln•n¢l•l Stat•m￿lI. contsN•d
For th• p•rfod •nd•d aoih 8•ptsmb•r 2024
2024
2023
DEBTORS
Prepaym•rrt8 & ALxYued In￿me
Qift aid debtor
10.e65
10.686
1.420
CREDITORS . AMOUNT8 FALLING DUE wrrHIN QNE YEAR
2024
Trnd• (Y•dllorn
Contral burfal board f•08
1.370
2.520
8.1
A￿rU
3.895
10.800
MOVEMENT IN FUNDS
A• at 8urplu81
1.10.23 {ddlolt) In
30.924
Unr••trlct•d fvnd•
General Fund
Burlal 808rf Fund
1,172
2h76
7,151
11kry,322
106.848
TufAL FUND8
101,171
Pag•11