2021-03-31-accounts - Sha'arei Shalom, The North Manchester Reform Congregation

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Trustees’ Annual Report for the period

From 1[st] April 2020 Period start date To Period end date31st March 2021

Charity name: North Manchester Reform Synagogue Ltd

Charity registration number: 506117

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Reform Congregation of the Jewish faith We provide and promotes Public Worship, Religious Education, Cultural, Social and Charitable activities
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Synagogue undertakes the full range of activities relating to the practise and celebration of the Jewish religion including Weekly Sabbath Services Festival Services throughout the year Marriages Baby Blessings Family and other celebrations Bar and Bat Mitzvah Tuition and Ceremonies Funeral and Tombstone Consecrations Adult Education Members Social Events Inter Synagogue and Inter Faith Activities
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard to the guidance issued by the Charity Commission and always to act with due diligence

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	The Synagogue does not apply for or receive grants.
		The Synagogue does not have any social

Policy on social investment including program related investment	Para 1.38	or related investments.
See below Contribution made by volunteers	Para1.38 Para 1.38	The Trustees, Members and Lay Personnel are all volunteers and contribute to the running of The Synagogue.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Synagogue welcomes members and visitors in a positive and friendly manner and tries to make attendance a worthwhile experience. Like other organisations, we have operated according to Covid restrictions. We have however have adapted our activities within the guidelines. Our Friday evening and Shabbat services have continued to take place through Zoom as have our Board meetings and our last A.G.M. Our office has been open as normal and despite the restrictions we have attracted a small number of new members and converts. Our conversion class operates through Zoom. Our Outreach Programme aimed at sick and aging members who cannot attend the Synagogue has grown and we have been proactive in keeping in contact and celebrating our various festivals by distributing gift bags. We have been fortunate in that the supermarket local to the synagogue has been very generous. A toddlers music session that meet here weekly and the local Bridge club will resume once restrictions have lifted. Our Rabbi continues on a Self Employed, basis. With regard to long term planning and the aging nature of our members, our Board is active on considering various alternatives.

Additional information (optional)

Youmay choose toincludefurtherstatements	Youmay choose toincludefurtherstatements	whererelevant about:
Achievements against objectives set	Para 1.41	Please see above.
Performance of fundraising activities against objectives set	Para 1.41	Due to Covid , our fund raising activities have been put on hold except for our annual Yom Kippur appeal for charity which raised over £600
Investment performance against objectives	Para 1.41	N/A
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Synagogue ended the year with a credit balance.
Statement explaining the policy for holding reserves statingwhy they areheld	Para 1.22	We hold reserves for The Burial Fund and for maintaining an aging building.
Amount of reserves held	Para 1.22	£74000.00 for the Burial Fund and £4000.00 for Building Maintenance.
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional)

Additional information (optional)	Additional information (optional)
Youmay choose toincludefurtherstatements		whererelevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Our major source of funding comes from Membership Fees. We also receive income from the Hire of our Hall.
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A
A description of the principal risks facing the charity	Para 1.46	The Synagogue would face a principal risk if our membership drastically reduced.
Other

Structure, Governance and Management

Description of charity’s trusts:		N/A
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Incorporated Charity
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The Board can invite an individual member to become a trustee as per our AGM.
Additional information (optional) You may choose to include further statements		where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51	Informal
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Synagogue is managed by an elected Board.
Relationship with any related parties	Para 1.51	A member of The Movement for Reform Judaism
Other

Reference and Administrative details

Charity name	North Manchester Reform Synagogue
Other name the charity uses	Sha’areiShalomSynagogue
Registered charity number	506117
Charity’s principal address	Elms Street Whitefield Manchester M45 8GQ

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
Marissa Goldstone	Chair	July2019	The AGM
Steven Nevitt	Hon Sec	Ditto	Ditto
Ruth Cowan	Membership Treasurer	Ditto	Ditto
Brenda Dysch	General Treasurer	Ditto	Ditto

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date

Registered Charity Number 506117

Registered Company Number 07991054

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts

For The Year Ended

31 March 2021

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and accounts Contents

	Page
Trustees' Report	1 to 8
Independent Examiner's Report	9 to 10
Statement of Financial Activities	11
Income and Expenditure Account	12
Balance Sheet	13 to 14
Notes to the Accounts	15 to 19
Schedule to the Statement of Financial Activities	20 to 22

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ende 31 March 2021

I report on the financial statements of the Charity for the year ended 31 March 2021, which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.

The trustees are satisfied that the audit requirement of Section 144(1) of the Act does not apply and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-

a) examine the accounts under section 145 of the Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that

1) In accordance with Regulation 31 of The Charities (Accounts and Reports) Regulations 2008, (The Regulations) the accounts of this incorporated charity are not required to be audited under Part 16 of the Companies Act 2006;

2) this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;

(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

have not been met; or

The Examiner's relevant professional qualification or body is:

Certified Practising Accountant

Stephen J McDonald B.Sc., I.C.P.A. Station Chambers 36 Bolton Street Bury Lancs BL9 0LL

The date upon which my opinion is expressed is :- 6 October 2021

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2021

Notes Incoming resources *Incoming resources from generated funds* Voluntary Income Investment Income Total incoming resources *Costs of generating funds* Costs of generating voluntary income *Costs of charitable activities* *Governance costs* Total resources expended Net incoming resources before transfers between funds Gross transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds *Total funds brought forward* Total Funds carried forward	Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 108,482 - 108,482 103,845 32 - 32 120 108,514 - 108,514 103,965 - - - 419 88,664 - 88,664 75,431 3,269 - 3,269 3,268 91,933 - 91,933 79,118 16,581 - 16,581 24,847 - - - -
	16,581 - 16,581 24,847

	16,581 - 16,581 24,847 199,180 54,080 253,260 228,413 215,761 54,080 269,841 253,260

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 13 as required by the SORP.

All activities derive from continuing operations

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2021

Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2021

Turnover Direct costs of turnover Gross surplus Governance costs Operating surplus Interest receivable Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year All activities derive from continuing operations	2021 £ 108,482 88,664 19,818 3,269 16,549 32 16,581 16,581 - 16,581	2020 £ 103,845 75,850
		27,995 3,268
		24,727 120
		24,847
		24,847 -
		24,847

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2021

Tangible assets 6 177,129 *Total fixed assets* 177,129 Current assets Debtors 7 12,055 Cash at bank and in hand 98,257 *Total current assets* 110,312 Creditors:- amounts due within one year 8 (5,009) *Net current assets* 105,303 *Total assets less current liabilities* 282,432 Creditors:- amounts due after more than one year 9 (12,591) Provisions for liabilities and charges - *Net assets excluding pension asset / liability* 269,841 Net assets including pension asset / liability 269,841 *The funds of the charity :* Unrestricted income funds Unrestricted revenue accumulated funds 215,761 Designated revenue funds - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds 215,761 Restricted revenue funds Restricted revenue accumulated funds 54,080 Restricted fixed asset funds Total restricted funds 54,080 Total charity funds 269,841	14,541 81,952	179,112
	96,493
	199,180 - - 54,080
		270,609 (17,349) -
		253,260
		253,260
		199,180 54,080
		253,260

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2021

The directors are satisfied that for the year ended on 31 March 2020 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on pages 9 to 10.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to the small companies' regime.

Mrs M Goldstone

Trustee Approved by the board of trustees on 6 October 2021

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies Basis of preparation of the accounts

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

Incoming Resources

Incoming resources are accounted for on a receivable basis.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Resources Expended

The policy for including items within the relevant activity categories of resources expended is at the discretion of the trustees.

In particular the policy for including items within costs of charitable activities and governance costs is

Charitable activities

Comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature to support them.

Governance costs

Governance costs shall include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.

Resources expended include attributable VAT which cannot be recovered.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

Fixed assets and depreciation

All tangible fixed assets, except freehold land and buildings, are stated at cost less depreciation. Freehold land and buildings are stated at cost with no provision for depreciation being made.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Cemetary prayer room 2% straight line Fixtures, fittings & equipment 15% reducing balance

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

A property maintenance reserve is maintained as a provision against any material property repairs.

An over 64 burial fund is held on deposit for those members who have prepaid for their burial. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on the particular circumstances.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Surplus for the financial year	2021	2020
	£	£
This is stated after crediting :-
Revenue Turnover from ordinary activities	108,482	103,845
and after charging:-
Depreciation of owned fixed assets	1,985	1,984
Independent Examiner's Fees	1,080	1,080
Other fees paid to the examiner	204	204

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised May 2008)

Various items of support costs and charitable expenditure which are required by the SORP to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities which should be read together with these notes.

Staff Costs and Emoluments	2021	2020
	£	£
Gross Salaries	20,191	27,720
Numbers of full time employees or full time equivalents	2021	2020
Engaged on charitable activities	3	3
There were no fees or other remuneration paid to the trustees

6 Tangible functional fixed assets

Freehold Land and buildings Cemetery Prayer Room £ £ Asset cost, valuation or revalued amount At 1 April 2020 123,615 82,385 At 31 March 2021 123,615 82,385 Accumulated depreciation and impairment provisions At 1 April 2020 - 28,001 Charge for the year - 1,648 At 31 March 2021 - 29,649 Net book value At 31 March 2021 123,615 52,736 At 31 March 2020 123,615 54,384 7 Debtors Other Debtors Taxation recoverable from gift aid	Fixtures, Fittings & Equipment £ 15,078 15,078 13,965 335 14,300 778 1,113 2021 £ - 12,055 12,055	Total £ 221,078
		221,078
		41,966 1,983
		43,949
		177,129
		179,112
		2020 £ 74 14,467
		14,541

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts

for the year ended 31 March 2021

8 Creditors: amounts falling due within one year 2021 2020 £ £ Bank loans and overdrafts 3,800 3,800 Trade creditors 64 - Accrued expenses 1,080 1,116 PAYE and NI 65 80 5,009 4,996 9 Creditors :- Amounts Falling due after one year 2021 2020 £ £ Bank loans and overdrafts 12,591 17,349 10 Analysis of the Net Movement in Funds 2021 2020 £ £ Net movement in funds from Statement of Financial Activities 16,581 24,847 Net resources applied on functional fixed assets - (989) Net movement in funds available for future activities 16,581 23,858 11 Particulars of Individual Funds and analysis of assets and liabilities representing funds At 31 March 2021 Unrestricted Designated Restricted Total funds funds funds Funds £ £ £ £ Tangible Fixed Assets 177,129 - - 177,129 Current Assets 56,232 - 54,080 110,312 Current Liabilities (5,009) - - (5,009) Long Term Liabilities (12,591) - - (12,591) 215,761 - 54,080 269,841 At 1 April 2020 Unrestricted Designated Restricted Total funds funds funds Funds £ £ £ £ Tangible Fixed Assets 179,112 - - 179,112 Current Assets 42,413 - 54,080 96,493 Current Liabilities (4,996) - - (4,996) Long Term Liabilities (17,349) - - (17,349) 199,180 - 54,080 253,260 The individual funds included above are :- Funds at Movements Transfers Funds at 2020 in Between 2021 Funds funds as below £ £ £ £ General unrestricted reserves 199,180 16,581 - 215,761 Over 64 burial scheme 54,080 - - 54,080 253,260 16,581 - 269,841	2021 £ 3,800 64 1,080 65 5,009 2021 £ 12,591 2021 £ 16,581 -	2020 £ 3,800 - 1,116 80
		4,996
		2020 £ 17,349 2020 £ 24,847 (989)
	16,581	23,858
		269,841
		Total Funds £ 179,112 96,493 (4,996) (17,349)
		253,260
		Funds at 2021 £ 215,761 54,080
		269,841

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

Analysis of movements in funds as shown in the table above

General unrestricted reserves	Incoming Resources £ 108,514 108,514	Outgoing Resources £ (91,933) (91,933)	Gains & Losses £ - -	Movement in funds £ 16,581
				16,581

12 Endowment Funds

The charity had no endowment funds in the year ended 31 March 2021 or in the year ended 31 March 2020.

13 Share Capital

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008. However, it is not a part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities.

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2021	2021	2021	2020
	£	£	£	£
Incoming Resources
Incoming Resources from generated funds
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Income tax recoverable from gift aid	12,055	-	12,055	14,467
Total	12,055	-	12,055	14,467
Non government and non public bodies
Incoming resources of a revenue nature - grants,	donations and legacies
Funerals and burial fees	30,212	-	30,212	24,401
Hall hire	2,057	-	2,057	5,234
Tuition	-	-	-	400
Judaica (net income)	190	-	190	263
Miscellaneous/sundry income	185	-	185	831
Sundry donations	4,755	-	4,755	1,777
Yom Kippur appeal	760	-	760	757
Pennies appeal	71	-	71	113
Security	1,446	-	1,446	-
Total	39,676	-	39,676	33,776
Total Grants,Legacies & Donations Received	51,731	-	51,731	48,243
Other voluntary income
Members' subscriptions	56,751	-	56,751	55,602
Total other voluntary income	56,751	-	56,751	55,602
Total Voluntary Income	108,482	-	108,482	103,845
Investment Income
Bank deposit interest received	32	-	32	120
Total Investment Income	32	-	32	120
Total Incoming Resources	108,514	-	108,514	103,965

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

Costs of generating funds *Costs of generating voluntary income* Fundraising activities - GUILD Total costs of generating voluntary income Charitable expenditure *Support costs of charitable activities* *Management and administration costs* *in support of charitable activities* *Staff costs in support of charitable activities* Secretarial salary *Indirect employee costs* Rabbi's salary and expenses *Premises Costs* Insurances Light, heat and water Caretaking, cleaning and security Premises repairs and renewals	Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ - - - 419
	- - - 419
	- - - 419
	10,461 - 10,461 10,548
	10,461 - 10,461 10,548
	9,730 - 9,730 17,172
	9,730 - 9,730 17,172
	5,194 - 5,194 1,659 2,280 - 2,280 2,785 7,187 - 7,187 8,812 4,909 - 4,909 6,817
	19,570 - 19,570 20,073

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

	Unrestricted	Unrestricted	Restricted	Total	Prior Period
	Funds		Funds	Funds	Total Funds
		2021	2021	2021	2020
		£	£	£	£
*General administrative expenses:*
Telephone and internet		959	-	959	1,977
Stationery, printing and postages		821	-	821	795
Affiliation fees and levies		4,800	-	4,800	4,800
Funeral and cemetery expenses	30,670		-	30,670	8,308
Office/computer equipment and consumables		3,383	-	3,383	3,041
Yom Kippur donations		760	-	760	600
Bank and loans interest		1,206	-	1,206	1,465
Advertising and PR		-	-	-	607
Bank charges		1,142	-	1,142	1,157
Sundry expenses		2,890	-	2,890	2,903
	46,631		-	46,631	25,653
*Professional fees in support of charitable activities*
Accountancy fees other than examiners/auditors		2,012	-	2,012	1,787
Legal and professional fees		260	-	260	198
		2,272	-	2,272	1,985
Total Support costs	88,664		-	88,664	75,431
*Support costs for grants paid*
Costs reallocated from charity support costs		-	-	-	-
Total Expended on Charitable Activities	88,664		-	88,664	75,431
*Governance costs that are not direct management functions*			*inherent in*	*generating*
*funds, service delivery and programme or*	*project work*
*Specific governance costs*
Independent Examiner's Fees		1,080	-	1,080	1,080
Other fees paid to the examiner		204	-	204	204
Depreciation of fixed assets used for governance		1,985	-	1,985	1,984
Total governance costs		3,269	-	3,269	3,268

Registered Charity Number 506117

Registered Company Number 07991054

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts

For The Year Ended

31 March 2021

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and accounts Contents

	Page
Trustees' Report	1 to 8
Independent Examiner's Report	9 to 10
Statement of Financial Activities	11
Income and Expenditure Account	12
Balance Sheet	13 to 14
Notes to the Accounts	15 to 19
Schedule to the Statement of Financial Activities	20 to 22

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ende 31 March 2021

I report on the financial statements of the Charity for the year ended 31 March 2021, which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.

Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-

a) examine the accounts under section 145 of the Act;

b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;

c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances

Independent Examiner's Statement, report and opinion

Subject to the limitations upon the scope of my work as detailed above , in connection with my examination , I can confirm that

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements

(i) to keep accounting records in accordance with section 386 of the Companies Act 2006;

(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and;

(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

have not been met; or

The Examiner's relevant professional qualification or body is:

Certified Practising Accountant

Stephen J McDonald B.Sc., I.C.P.A. Station Chambers 36 Bolton Street Bury Lancs BL9 0LL

The date upon which my opinion is expressed is :- 6 October 2021

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2021

Notes Incoming resources *Incoming resources from generated funds* Voluntary Income Investment Income Total incoming resources *Costs of generating funds* Costs of generating voluntary income *Costs of charitable activities* *Governance costs* Total resources expended Net incoming resources before transfers between funds Gross transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds *Total funds brought forward* Total Funds carried forward	Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ 108,482 - 108,482 103,845 32 - 32 120 108,514 - 108,514 103,965 - - - 419 88,664 - 88,664 75,431 3,269 - 3,269 3,268 91,933 - 91,933 79,118 16,581 - 16,581 24,847 - - - -
	16,581 - 16,581 24,847

	16,581 - 16,581 24,847 199,180 54,080 253,260 228,413 215,761 54,080 269,841 253,260

The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 13 as required by the SORP.

All activities derive from continuing operations

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2021

Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2021

Turnover Direct costs of turnover Gross surplus Governance costs Operating surplus Interest receivable Surplus on ordinary activities before tax Surplus for the financial year Gift Aid Payments Retained surplus for the financial year All activities derive from continuing operations	2021 £ 108,482 88,664 19,818 3,269 16,549 32 16,581 16,581 - 16,581	2020 £ 103,845 75,850
		27,995 3,268
		24,727 120
		24,847
		24,847 -
		24,847

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2021

Tangible assets 6 177,129 *Total fixed assets* 177,129 Current assets Debtors 7 12,055 Cash at bank and in hand 98,257 *Total current assets* 110,312 Creditors:- amounts due within one year 8 (5,009) *Net current assets* 105,303 *Total assets less current liabilities* 282,432 Creditors:- amounts due after more than one year 9 (12,591) Provisions for liabilities and charges - *Net assets excluding pension asset / liability* 269,841 Net assets including pension asset / liability 269,841 *The funds of the charity :* Unrestricted income funds Unrestricted revenue accumulated funds 215,761 Designated revenue funds - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds 215,761 Restricted revenue funds Restricted revenue accumulated funds 54,080 Restricted fixed asset funds Total restricted funds 54,080 Total charity funds 269,841	14,541 81,952	179,112
	96,493
	199,180 - - 54,080
		270,609 (17,349) -
		253,260
		253,260
		199,180 54,080
		253,260

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2021

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to the small companies' regime.

Mrs M Goldstone

Trustee Approved by the board of trustees on 6 October 2021

The notes on pages 15 to 19 form an integral part of these accounts.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies Basis of preparation of the accounts

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

Incoming Resources

Incoming resources are accounted for on a receivable basis.

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Resources Expended

The policy for including items within the relevant activity categories of resources expended is at the discretion of the trustees.

In particular the policy for including items within costs of charitable activities and governance costs is

Charitable activities

Governance costs

Resources expended include attributable VAT which cannot be recovered.

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

Fixed assets and depreciation

All tangible fixed assets, except freehold land and buildings, are stated at cost less depreciation. Freehold land and buildings are stated at cost with no provision for depreciation being made.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Cemetary prayer room 2% straight line Fixtures, fittings & equipment 15% reducing balance

Taxation

Funds structure policy

A property maintenance reserve is maintained as a provision against any material property repairs.

Any other proposed transfer between funds would be considered on the particular circumstances.

2 Winding up or dissolution of the charity

Surplus for the financial year	2021	2020
	£	£
This is stated after crediting :-
Revenue Turnover from ordinary activities	108,482	103,845
and after charging:-
Depreciation of owned fixed assets	1,985	1,984
Independent Examiner's Fees	1,080	1,080
Other fees paid to the examiner	204	204

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

4 Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised May 2008)

Staff Costs and Emoluments	2021	2020
	£	£
Gross Salaries	20,191	27,720
Numbers of full time employees or full time equivalents	2021	2020
Engaged on charitable activities	3	3
There were no fees or other remuneration paid to the trustees

6 Tangible functional fixed assets

Freehold Land and buildings Cemetery Prayer Room £ £ Asset cost, valuation or revalued amount At 1 April 2020 123,615 82,385 At 31 March 2021 123,615 82,385 Accumulated depreciation and impairment provisions At 1 April 2020 - 28,001 Charge for the year - 1,648 At 31 March 2021 - 29,649 Net book value At 31 March 2021 123,615 52,736 At 31 March 2020 123,615 54,384 7 Debtors Other Debtors Taxation recoverable from gift aid	Fixtures, Fittings & Equipment £ 15,078 15,078 13,965 335 14,300 778 1,113 2021 £ - 12,055 12,055	Total £ 221,078
		221,078
		41,966 1,983
		43,949
		177,129
		179,112
		2020 £ 74 14,467
		14,541

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts

for the year ended 31 March 2021

8 Creditors: amounts falling due within one year 2021 2020 £ £ Bank loans and overdrafts 3,800 3,800 Trade creditors 64 - Accrued expenses 1,080 1,116 PAYE and NI 65 80 5,009 4,996 9 Creditors :- Amounts Falling due after one year 2021 2020 £ £ Bank loans and overdrafts 12,591 17,349 10 Analysis of the Net Movement in Funds 2021 2020 £ £ Net movement in funds from Statement of Financial Activities 16,581 24,847 Net resources applied on functional fixed assets - (989) Net movement in funds available for future activities 16,581 23,858 11 Particulars of Individual Funds and analysis of assets and liabilities representing funds At 31 March 2021 Unrestricted Designated Restricted Total funds funds funds Funds £ £ £ £ Tangible Fixed Assets 177,129 - - 177,129 Current Assets 56,232 - 54,080 110,312 Current Liabilities (5,009) - - (5,009) Long Term Liabilities (12,591) - - (12,591) 215,761 - 54,080 269,841 At 1 April 2020 Unrestricted Designated Restricted Total funds funds funds Funds £ £ £ £ Tangible Fixed Assets 179,112 - - 179,112 Current Assets 42,413 - 54,080 96,493 Current Liabilities (4,996) - - (4,996) Long Term Liabilities (17,349) - - (17,349) 199,180 - 54,080 253,260 The individual funds included above are :- Funds at Movements Transfers Funds at 2020 in Between 2021 Funds funds as below £ £ £ £ General unrestricted reserves 199,180 16,581 - 215,761 Over 64 burial scheme 54,080 - - 54,080 253,260 16,581 - 269,841	2021 £ 3,800 64 1,080 65 5,009 2021 £ 12,591 2021 £ 16,581 -	2020 £ 3,800 - 1,116 80
		4,996
		2020 £ 17,349 2020 £ 24,847 (989)
	16,581	23,858
		269,841
		Total Funds £ 179,112 96,493 (4,996) (17,349)
		253,260
		Funds at 2021 £ 215,761 54,080
		269,841

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2021

Analysis of movements in funds as shown in the table above

General unrestricted reserves	Incoming Resources £ 108,514 108,514	Outgoing Resources £ (91,933) (91,933)	Gains & Losses £ - -	Movement in funds £ 16,581
				16,581

12 Endowment Funds

The charity had no endowment funds in the year ended 31 March 2021 or in the year ended 31 March 2020.

13 Share Capital

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2021	2021	2021	2020
	£	£	£	£
Incoming Resources
Incoming Resources from generated funds
Voluntary Income
Grants, legacies and donations
Government and public bodies
Incoming resources of a revenue nature
Income tax recoverable from gift aid	12,055	-	12,055	14,467
Total	12,055	-	12,055	14,467
Non government and non public bodies
Incoming resources of a revenue nature - grants,	donations and legacies
Funerals and burial fees	30,212	-	30,212	24,401
Hall hire	2,057	-	2,057	5,234
Tuition	-	-	-	400
Judaica (net income)	190	-	190	263
Miscellaneous/sundry income	185	-	185	831
Sundry donations	4,755	-	4,755	1,777
Yom Kippur appeal	760	-	760	757
Pennies appeal	71	-	71	113
Security	1,446	-	1,446	-
Total	39,676	-	39,676	33,776
Total Grants,Legacies & Donations Received	51,731	-	51,731	48,243
Other voluntary income
Members' subscriptions	56,751	-	56,751	55,602
Total other voluntary income	56,751	-	56,751	55,602
Total Voluntary Income	108,482	-	108,482	103,845
Investment Income
Bank deposit interest received	32	-	32	120
Total Investment Income	32	-	32	120
Total Incoming Resources	108,514	-	108,514	103,965

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

Costs of generating funds *Costs of generating voluntary income* Fundraising activities - GUILD Total costs of generating voluntary income Charitable expenditure *Support costs of charitable activities* *Management and administration costs* *in support of charitable activities* *Staff costs in support of charitable activities* Secretarial salary *Indirect employee costs* Rabbi's salary and expenses *Premises Costs* Insurances Light, heat and water Caretaking, cleaning and security Premises repairs and renewals	Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2021 2021 2021 2020 £ £ £ £ - - - 419
	- - - 419
	- - - 419
	10,461 - 10,461 10,548
	10,461 - 10,461 10,548
	9,730 - 9,730 17,172
	9,730 - 9,730 17,172
	5,194 - 5,194 1,659 2,280 - 2,280 2,785 7,187 - 7,187 8,812 4,909 - 4,909 6,817
	19,570 - 19,570 20,073

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2021 Status of this schedule to the Statement of Financial Activities

	Unrestricted	Unrestricted	Restricted	Total	Prior Period
	Funds		Funds	Funds	Total Funds
		2021	2021	2021	2020
		£	£	£	£
*General administrative expenses:*
Telephone and internet		959	-	959	1,977
Stationery, printing and postages		821	-	821	795
Affiliation fees and levies		4,800	-	4,800	4,800
Funeral and cemetery expenses	30,670		-	30,670	8,308
Office/computer equipment and consumables		3,383	-	3,383	3,041
Yom Kippur donations		760	-	760	600
Bank and loans interest		1,206	-	1,206	1,465
Advertising and PR		-	-	-	607
Bank charges		1,142	-	1,142	1,157
Sundry expenses		2,890	-	2,890	2,903
	46,631		-	46,631	25,653
*Professional fees in support of charitable activities*
Accountancy fees other than examiners/auditors		2,012	-	2,012	1,787
Legal and professional fees		260	-	260	198
		2,272	-	2,272	1,985
Total Support costs	88,664		-	88,664	75,431
*Support costs for grants paid*
Costs reallocated from charity support costs		-	-	-	-
Total Expended on Charitable Activities	88,664		-	88,664	75,431
*Governance costs that are not direct management functions*			*inherent in*	*generating*
*funds, service delivery and programme or*	*project work*
*Specific governance costs*
Independent Examiner's Fees		1,080	-	1,080	1,080
Other fees paid to the examiner		204	-	204	204
Depreciation of fixed assets used for governance		1,985	-	1,985	1,984
Total governance costs		3,269	-	3,269	3,268