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Registered Charity Number 506117
Registered Company Number 07991054
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts
For The Year Ended
31 March 2022
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 2022
I report on the financial statements of the Charity for the year ended 31 March 2022, 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
9
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 :- 3 October 2022
10
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2022
| Notes Incoming resources Incoming resources from generated funds Voluntary Income Investment Income Total incoming resources 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 2022 2022 2022 2021 £ £ £ £ 132,130 - 132,130 108,482 14 - 14 32 132,144 - 132,144 108,514 110,373 - 110,373 88,664 3,327 - 3,327 3,269 113,700 - 113,700 91,933 18,444 - 18,444 16,581 - - - - |
|---|---|
| 18,444 - 18,444 16,581 |
|
| 18,444 - 18,444 16,581 215,761 54,080 269,841 253,260 234,205 54,080 288,285 269,841 |
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.
11
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2022
Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2022
| 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 |
2022 £ 132,130 110,373 21,757 3,327 18,430 14 18,444 18,444 - 18,444 |
2021 £ 108,482 88,664 |
|---|---|---|
| 19,818 3,269 |
||
| 16,549 32 |
||
| 16,581 | ||
| 16,581 - |
||
| 16,581 | ||
The notes on pages 15 to 19 form an integral part of these accounts.
12
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2022
| Tangible assets 6 175,146 Total fixed assets 175,146 Current assets Debtors 7 12,022 Cash at bank and in hand 114,832 Total current assets 126,854 Creditors:- amounts due within one year 8 (6,182) Net current assets 120,672 Total assets less current liabilities 295,818 Creditors:- amounts due after more than one year 9 (7,533) Provisions for liabilities and charges - Net assets excluding pension asset / liability 288,285 Net assets including pension asset / liability 288,285 The funds of the charity : Unrestricted income funds Unrestricted revenue accumulated funds 234,205 Designated revenue funds - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds 234,205 Restricted revenue funds Restricted revenue accumulated funds 54,080 Restricted fixed asset funds Total restricted funds 54,080 Total charity funds 288,285 |
12,055 98,257 |
177,129 |
|---|---|---|
| 110,312 | ||
| 215,761 - - 54,080 |
||
| 282,432 (12,591) - |
||
| 269,841 | ||
| 269,841 | ||
| 215,761 54,080 |
||
| 269,841 |
13
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2022
The directors are satisfied that for the year ended on 31 March 2022 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 3 October 2022
The notes on pages 15 to 19 form an integral part of these accounts.
14
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
15
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
| 3 | Surplus for the financial year | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 132,130 | 108,482 | |
| and after charging:- | |||
| Depreciation of owned fixed assets | 1,983 | 1,985 | |
| Independent Examiner's Fees | 1,140 | 1,080 | |
| Other fees paid to the examiner | 204 | 204 |
16
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
| 5 | Staff Costs and Emoluments | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| Gross Salaries | 25,689 | 20,191 | |
| Numbers of full time employees or full time equivalents | 2022 | 2021 | |
| 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 2021 123,615 82,385 At 31 March 2022 123,615 82,385 Accumulated depreciation and impairment provisions At 1 April 2021 - 29,649 Charge for the year - 1,648 At 31 March 2022 - 31,297 Net book value At 31 March 2022 123,615 51,088 At 31 March 2021 123,615 52,736 7 Debtors Other Debtors |
Fixtures, Fittings & Equipment £ 15,078 15,078 14,300 335 14,635 443 778 2022 £ 12,022 |
Total £ 221,078 |
|---|---|---|
| 221,078 | ||
| 43,949 1,983 |
||
| 45,932 | ||
| 175,146 | ||
| 177,129 | ||
| 2021 £ 12,055 |
17
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts
for the year ended 31 March 2022
| 8 | Creditors: amounts falling due | within one year | 2022 | 2021 | |
|---|---|---|---|---|---|
| £ | £ | ||||
| Bank loans and overdrafts | 3,800 | 3,800 | |||
| Trade creditors | 898 | 64 | |||
| Accrued expenses | 1,140 | 1,080 | |||
| PAYE and NI | 344 | 65 | |||
| 6,182 | 5,009 | ||||
| 9 | Creditors :- Amounts Falling due after one year | 2022 | 2021 | ||
| £ | £ | ||||
| Bank loans and overdrafts | 7,533 | 12,591 | |||
| 10 | Analysis of the Net Movement in Funds | 2022 | 2021 | ||
| £ | £ | ||||
| Net movement in funds from Statement of Financial Activities | 18,444 | 16,581 | |||
| 11 | Particulars of Individual Funds and analysis of assets and liabilities representing funds | ||||
| At 31 March 2022 | Unrestricted | Designated | Restricted | Total | |
| funds | funds | funds | Funds | ||
| £ | £ | £ | £ | ||
| Tangible Fixed Assets | 175,146 | - | - | 175,146 | |
| Current Assets | 72,774 | - | 54,080 | 126,854 | |
| Current Liabilities | (6,182) | - | - | (6,182) | |
| Long Term Liabilities | (7,533) | - | - | (7,533) | |
| 234,205 | - | 54,080 | 288,285 | ||
| At 1 April 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 | ||
| The individual funds included above are :- | |||||
| Funds at | Movements | Transfers | Funds at | ||
| 2021 | in | Between | 2022 | ||
| Funds | funds | ||||
| as below | |||||
| £ | £ | £ | £ | ||
| General unrestricted reserves | 215,761 | 18,444 | - | 234,205 | |
| Over 64 burial scheme | 54,080 | - | - | 54,080 | |
| 269,841 | 18,444 | - | 288,285 |
18
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
Analysis of movements in funds as shown in the table above
| General unrestricted reserves | Incoming Resources £ 132,144 132,144 |
Outgoing Resources £ (113,700) (113,700) |
Gains & Losses £ - - |
Movement in funds £ 18,444 |
|---|---|---|---|---|
| 18,444 |
12 Endowment Funds
The charity had no endowment funds in the year ended 31 March 2022 or in the year ended 31 March 2021.
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.
19
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 | |
| 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | |
| 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 | 12,054 | - | 12,054 | 12,055 |
| Total | 12,054 | - | 12,054 | 12,055 |
| Non government and non public bodies | ||||
| Incoming resources of a revenue nature - grants, | donations and legacies | |||
| Funerals and burial fees | 49,500 | - | 49,500 | 30,212 |
| Hall hire | 8,538 | - | 8,538 | 2,057 |
| Judaica (net income) | 535 | - | 535 | 190 |
| Miscellaneous/sundry income | 556 | - | 556 | 185 |
| Sundry donations | 3,966 | - | 3,966 | 4,755 |
| Yom Kippur appeal | 860 | - | 860 | 760 |
| Pennies appeal | 40 | - | 40 | 71 |
| Security | 88 | - | 88 | 1,446 |
| Total | 64,083 | - | 64,083 | 39,676 |
| Total Grants,Legacies & Donations Received | 76,137 | - | 76,137 | 51,731 |
| Other voluntary income | ||||
| Members' subscriptions | 55,993 | - | 55,993 | 56,751 |
| Total other voluntary income | 55,993 | - | 55,993 | 56,751 |
| Total Voluntary Income | 132,130 | - | 132,130 | 108,482 |
| Investment Income | ||||
| Bank deposit interest received | 14 | - | 14 | 32 |
| Total Investment Income | 14 | - | 14 | 32 |
| Total Incoming Resources | 132,144 | - | 132,144 | 108,514 |
20
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 |
| 2022 | 2022 | 2022 | 2021 |
| £ | £ | £ | £ |
| 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 |
13,784 - 13,784 10,461 |
|---|---|
| 13,784 - 13,784 10,461 |
|
| 11,905 - 11,905 9,730 |
|
| 11,905 - 11,905 9,730 |
|
| 5,791 - 5,791 5,194 4,741 - 4,741 2,280 5,298 - 5,298 7,187 21,231 - 21,231 4,909 |
|
| 37,061 - 37,061 19,570 |
21
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 ** | **Unrestricted ** | Restricted | Total | Prior Period | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | ||
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| General administrative expenses: | |||||
| Telephone and internet | 1,603 | - | 1,603 | 959 | |
| Stationery, printing and postages | 415 | - | 415 | 821 | |
| Affiliation fees and levies | 4,800 | - | 4,800 | 4,800 | |
| Funeral and cemetery expenses | 31,822 | - | 31,822 | 30,670 | |
| Office/computer equipment and consumables | 1,989 | - | 1,989 | 3,383 | |
| Yom Kippur donations | - | - | - | 760 | |
| Bank and loans interest | 906 | - | 906 | 1,206 | |
| Bank charges | 1,188 | - | 1,188 | 1,142 | |
| Sundry expenses | 2,771 | - | 2,771 | 2,890 | |
| 45,494 | - | 45,494 | 46,631 | ||
| Professional fees in support of charitable activities | |||||
| Accountancy fees other than examiners/auditors | 2,053 | - | 2,053 | 2,012 | |
| Legal and professional fees | 76 | - | 76 | 260 | |
| 2,129 | - | 2,129 | 2,272 | ||
| Total Support costs | 110,373 | - | 110,373 | 88,664 | |
| Support costs for grants paid | |||||
| Costs reallocated from charity support costs | - | - | - | - | |
| Total Expended on Charitable Activities | 110,373 | - | 110,373 | 88,664 | |
| 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 | 1,140 | - | 1,140 | 1,080 | |
| Other fees paid to the examiner | 204 | - | 204 | 204 | |
| Depreciation of fixed assets used for governance | 1,983 | - | 1,983 | 1,985 | |
| Total governance costs | 3,327 | - | 3,327 | 3,269 |
22
Registered Charity Number 506117
Registered Company Number 07991054
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts
For The Year Ended
31 March 2022
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 2022
I report on the financial statements of the Charity for the year ended 31 March 2022, 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
9
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 :- 3 October 2022
10
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2022
| Notes Incoming resources Incoming resources from generated funds Voluntary Income Investment Income Total incoming resources 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 2022 2022 2022 2021 £ £ £ £ 132,130 - 132,130 108,482 14 - 14 32 132,144 - 132,144 108,514 110,373 - 110,373 88,664 3,327 - 3,327 3,269 113,700 - 113,700 91,933 18,444 - 18,444 16,581 - - - - |
|---|---|
| 18,444 - 18,444 16,581 |
|
| 18,444 - 18,444 16,581 215,761 54,080 269,841 253,260 234,205 54,080 288,285 269,841 |
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.
11
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2022
Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2022
| 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 |
2022 £ 132,130 110,373 21,757 3,327 18,430 14 18,444 18,444 - 18,444 |
2021 £ 108,482 88,664 |
|---|---|---|
| 19,818 3,269 |
||
| 16,549 32 |
||
| 16,581 | ||
| 16,581 - |
||
| 16,581 | ||
The notes on pages 15 to 19 form an integral part of these accounts.
12
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2022
| Tangible assets 6 175,146 Total fixed assets 175,146 Current assets Debtors 7 12,022 Cash at bank and in hand 114,832 Total current assets 126,854 Creditors:- amounts due within one year 8 (6,182) Net current assets 120,672 Total assets less current liabilities 295,818 Creditors:- amounts due after more than one year 9 (7,533) Provisions for liabilities and charges - Net assets excluding pension asset / liability 288,285 Net assets including pension asset / liability 288,285 The funds of the charity : Unrestricted income funds Unrestricted revenue accumulated funds 234,205 Designated revenue funds - Unrestricted capital funds Designated fixed asset funds - Total unrestricted funds 234,205 Restricted revenue funds Restricted revenue accumulated funds 54,080 Restricted fixed asset funds Total restricted funds 54,080 Total charity funds 288,285 |
12,055 98,257 |
177,129 |
|---|---|---|
| 110,312 | ||
| 215,761 - - 54,080 |
||
| 282,432 (12,591) - |
||
| 269,841 | ||
| 269,841 | ||
| 215,761 54,080 |
||
| 269,841 |
13
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number 07991054 Balance Sheet as at 31 March 2022
The directors are satisfied that for the year ended on 31 March 2022 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 3 October 2022
The notes on pages 15 to 19 form an integral part of these accounts.
14
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
15
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
| 3 | Surplus for the financial year | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 132,130 | 108,482 | |
| and after charging:- | |||
| Depreciation of owned fixed assets | 1,983 | 1,985 | |
| Independent Examiner's Fees | 1,140 | 1,080 | |
| Other fees paid to the examiner | 204 | 204 |
16
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
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.
| 5 | Staff Costs and Emoluments | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| Gross Salaries | 25,689 | 20,191 | |
| Numbers of full time employees or full time equivalents | 2022 | 2021 | |
| 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 2021 123,615 82,385 At 31 March 2022 123,615 82,385 Accumulated depreciation and impairment provisions At 1 April 2021 - 29,649 Charge for the year - 1,648 At 31 March 2022 - 31,297 Net book value At 31 March 2022 123,615 51,088 At 31 March 2021 123,615 52,736 7 Debtors Other Debtors |
Fixtures, Fittings & Equipment £ 15,078 15,078 14,300 335 14,635 443 778 2022 £ 12,022 |
Total £ 221,078 |
|---|---|---|
| 221,078 | ||
| 43,949 1,983 |
||
| 45,932 | ||
| 175,146 | ||
| 177,129 | ||
| 2021 £ 12,055 |
17
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts
for the year ended 31 March 2022
| 8 | Creditors: amounts falling due | within one year | 2022 | 2021 | |
|---|---|---|---|---|---|
| £ | £ | ||||
| Bank loans and overdrafts | 3,800 | 3,800 | |||
| Trade creditors | 898 | 64 | |||
| Accrued expenses | 1,140 | 1,080 | |||
| PAYE and NI | 344 | 65 | |||
| 6,182 | 5,009 | ||||
| 9 | Creditors :- Amounts Falling due after one year | 2022 | 2021 | ||
| £ | £ | ||||
| Bank loans and overdrafts | 7,533 | 12,591 | |||
| 10 | Analysis of the Net Movement in Funds | 2022 | 2021 | ||
| £ | £ | ||||
| Net movement in funds from Statement of Financial Activities | 18,444 | 16,581 | |||
| 11 | Particulars of Individual Funds and analysis of assets and liabilities representing funds | ||||
| At 31 March 2022 | Unrestricted | Designated | Restricted | Total | |
| funds | funds | funds | Funds | ||
| £ | £ | £ | £ | ||
| Tangible Fixed Assets | 175,146 | - | - | 175,146 | |
| Current Assets | 72,774 | - | 54,080 | 126,854 | |
| Current Liabilities | (6,182) | - | - | (6,182) | |
| Long Term Liabilities | (7,533) | - | - | (7,533) | |
| 234,205 | - | 54,080 | 288,285 | ||
| At 1 April 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 | ||
| The individual funds included above are :- | |||||
| Funds at | Movements | Transfers | Funds at | ||
| 2021 | in | Between | 2022 | ||
| Funds | funds | ||||
| as below | |||||
| £ | £ | £ | £ | ||
| General unrestricted reserves | 215,761 | 18,444 | - | 234,205 | |
| Over 64 burial scheme | 54,080 | - | - | 54,080 | |
| 269,841 | 18,444 | - | 288,285 |
18
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2022
Analysis of movements in funds as shown in the table above
| General unrestricted reserves | Incoming Resources £ 132,144 132,144 |
Outgoing Resources £ (113,700) (113,700) |
Gains & Losses £ - - |
Movement in funds £ 18,444 |
|---|---|---|---|---|
| 18,444 |
12 Endowment Funds
The charity had no endowment funds in the year ended 31 March 2022 or in the year ended 31 March 2021.
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.
19
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 | |
| 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | |
| 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 | 12,054 | - | 12,054 | 12,055 |
| Total | 12,054 | - | 12,054 | 12,055 |
| Non government and non public bodies | ||||
| Incoming resources of a revenue nature - grants, | donations and legacies | |||
| Funerals and burial fees | 49,500 | - | 49,500 | 30,212 |
| Hall hire | 8,538 | - | 8,538 | 2,057 |
| Judaica (net income) | 535 | - | 535 | 190 |
| Miscellaneous/sundry income | 556 | - | 556 | 185 |
| Sundry donations | 3,966 | - | 3,966 | 4,755 |
| Yom Kippur appeal | 860 | - | 860 | 760 |
| Pennies appeal | 40 | - | 40 | 71 |
| Security | 88 | - | 88 | 1,446 |
| Total | 64,083 | - | 64,083 | 39,676 |
| Total Grants,Legacies & Donations Received | 76,137 | - | 76,137 | 51,731 |
| Other voluntary income | ||||
| Members' subscriptions | 55,993 | - | 55,993 | 56,751 |
| Total other voluntary income | 55,993 | - | 55,993 | 56,751 |
| Total Voluntary Income | 132,130 | - | 132,130 | 108,482 |
| Investment Income | ||||
| Bank deposit interest received | 14 | - | 14 | 32 |
| Total Investment Income | 14 | - | 14 | 32 |
| Total Incoming Resources | 132,144 | - | 132,144 | 108,514 |
20
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 |
| 2022 | 2022 | 2022 | 2021 |
| £ | £ | £ | £ |
| 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 |
13,784 - 13,784 10,461 |
|---|---|
| 13,784 - 13,784 10,461 |
|
| 11,905 - 11,905 9,730 |
|
| 11,905 - 11,905 9,730 |
|
| 5,791 - 5,791 5,194 4,741 - 4,741 2,280 5,298 - 5,298 7,187 21,231 - 21,231 4,909 |
|
| 37,061 - 37,061 19,570 |
21
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2022 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 ** | **Unrestricted ** | Restricted | Total | Prior Period | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | ||
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| General administrative expenses: | |||||
| Telephone and internet | 1,603 | - | 1,603 | 959 | |
| Stationery, printing and postages | 415 | - | 415 | 821 | |
| Affiliation fees and levies | 4,800 | - | 4,800 | 4,800 | |
| Funeral and cemetery expenses | 31,822 | - | 31,822 | 30,670 | |
| Office/computer equipment and consumables | 1,989 | - | 1,989 | 3,383 | |
| Yom Kippur donations | - | - | - | 760 | |
| Bank and loans interest | 906 | - | 906 | 1,206 | |
| Bank charges | 1,188 | - | 1,188 | 1,142 | |
| Sundry expenses | 2,771 | - | 2,771 | 2,890 | |
| 45,494 | - | 45,494 | 46,631 | ||
| Professional fees in support of charitable activities | |||||
| Accountancy fees other than examiners/auditors | 2,053 | - | 2,053 | 2,012 | |
| Legal and professional fees | 76 | - | 76 | 260 | |
| 2,129 | - | 2,129 | 2,272 | ||
| Total Support costs | 110,373 | - | 110,373 | 88,664 | |
| Support costs for grants paid | |||||
| Costs reallocated from charity support costs | - | - | - | - | |
| Total Expended on Charitable Activities | 110,373 | - | 110,373 | 88,664 | |
| 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 | 1,140 | - | 1,140 | 1,080 | |
| Other fees paid to the examiner | 204 | - | 204 | 204 | |
| Depreciation of fixed assets used for governance | 1,983 | - | 1,983 | 1,985 | |
| Total governance costs | 3,327 | - | 3,327 | 3,269 |
22