## ## |Objectives and Activit|ies|| |---|---|---| ||SORP reference|| |Summary Of the purposes Of|Para 1.17|Reform Congregation of the Jewish faith.| |the charity as set out in its||We provide and promote PublicWorship,| |governing document||Religious Education, Cultural, Social and| |||Charitable activities.| |Summary of the main
activities in relation to those|Para 1.17 and
1.19|The Synagogueundertakes the full range
ofactivities relating to the practice and| |purposes forthe public||celebration ofthe Jewish Religion| |benefit, in particular, the||including.| |activities, projects or services||Weekly Sabbath services,| |identified in the accounts.||Festival servicesthroughoutthe year.| |||Marriages.| |||Baby Blessings.| |||Family and otherCelebrations.| |||Bar and Bat Mitzvah tuition and| |||ceremonies.| |||Conversion classes and ceremonies.| |||Funerals and TombstoneConsecrations.| |||Adult Education.| |||Member's Socialevents.| |||Inter Synagogueand Interfaith activities.| |Statement confirming|Para 1.18|The Trusteesand The Board have regard| |whether the trustees have||to the guidance issued by The Charity| |had regard to the guidance||Commission. It tries to act with due| |issued by the Charity||diligence.| |Commission on public||| |benefit||| |You ma|cho|ose to include fu|rther statements|where relevant about:| |---|---|---|---|---| ||||SORP reference|| |||||The Synagoguedoes not apply for or| ||||Para 1.38|receive grants.| |Policy on|grant making.|||| |||||The Synagoguedoes not have any Social| ||||Para 1.38|or related investments.| |Policy on|social investment|||| |includin|ro|ram related||| |investment|||||| |---|---|---|---|---|---| ||||||The Trustees, members and lay| ||||Para|1.38|personnel are all volunteers and| |Contribution|made|by|||contribute to the running of The| |volunteers|||||Synagogue.| |Other|||||| ## |Achievements and Pe|rformance|| |---|---|---| ||SORP reference|| |||We are a small Synagogue; we welcome| |||members and visitors in a positive and| |||friendly manner.We try to make| |Summary of the main|Para 1.20|attendance at our services a meaningful| |achievements of the charity,||experience.| |identifying the difference the||| |charity's work has made to||We were fortunate that throughoutthe| |the circumstances of its||epidemicour membership remained| |beneficiaries and any wider||steady and as restrictions lifted, our| |benefits to society as a||activities began to return to normal.| |whole.||| |||Particularly pleasing is the factthat we| |||are attracting more local input.We now| |||host a local Toddler'sGroup, Bridge Club| |||and a local Baptist Church.| |||We have been proactive in our outreach| |||programme aimed at sick and aging| |||members. We also actively supporta| |||local Food Kitchen with members| |||donating food and clothing.| |||Our Rabbi continues on a self-employed| |||basis aided by our Lay readers.| |||With regard to long term planning and the| |||aging nature of members, our Board has| |||instigated talks with Manchester Reform| |||Congregation which is a larger| |||Synagoguebased in the city centre.| |||The focus of talks, both formal and| |||informal is the possible merging of the| |||two Synagogues. Talks continue.| |||We will be resuming our fund-raising| |---|---|---| |||activities, butwe are pleased that our| |Performance of fundraising
activities against objectives|Para 1.41|main appeal, our annual Yom Kippur
Appeal raised over E900 for other| |set||charities.| |||NIA| |Investment performance|Para 1.41|| |against objectives||| |Other||| ## |Financial Review||| |---|---|---| |Review of the charity's|Para 1.21|The Synagogueended with a credit| |financial position at the end||balance.| |of the
eriod||| |Statement explaining the|Para 1.22|We are hold reserves for our Burial Fund| |policy for holding reserves||which currently has 131 members, and| |stating whythey are held||for maintaining an aging building.| |Amount of reserves held|Para 1.22|The amount for the Burial Fund is| |||currently E84,OOO and E4,OOO for Building| |||Maintenance.| |Reasons for holding zero|Para 1.22|| |reserves||| |Details of fund materially in|Para 1.24|| |deficit||| |Explanation of any|Para 1.23|| |uncertainties about the||| |charity continuing as a going||| |concern||| ## |You ma
choose to include fu|rtherstateme|nts where relevant about:| |---|---|---| |||Ourmain sourceof funding comes from| |||Membership Fees. We alsoreceive| |The charity's principal
sources of funds (including|Para 1.47|income from the hiring out ofour hall and
fund raising.| |any fundraising)||| |||NIA| |Investment policy and
objectives including any|Para 1.46|| |social investment policy||| |adopted||| |||The Synagoguewould face a principal| |||risk ifour membership drastically| |A description of the principal|Para 1.46|reduced.| |risks facing the charity||| |Other||| ## |Structure, Governance|and Man|agement| |---|---|---| |Description of charity's||NIA| |trusts:||| |Type of governing document|Para 1.25|Constitution| |(trust deed, ro
al charter)||| |How is the charity|Para 1.25|Incorporated Charity| |constituted?||| |(e.g unincorporated||| |association,CIO)||| |Trusteeselection methods|Para 1.25|The Board can invite an individual| |including details of any||member to become a Trustee.| |constitutionalprovisions e.g.||Members ofour Board are elected at our| |election to post or name of||A.G.M.| |any person or body entitled
to appoint one or more||| |trustees||| |constitutionalprovisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|constitutionalprovisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Members ofour Board are elected at our
A.G.M.| |---|---|---| |Additionalinformation (optional)||| |You ma
choose to include further statements||where relevant about:| |||Informal.| |Policies and procedures
adopted for the induction and|Para 1.51|| |training oftrustees||| |||The Synagogueis managed byan elected| |||Chair and Board.| |The charity's organisational
structure and any wider|Para 1.51|| |networkwith which the||| |charity works.||| |||The Synagogueis a member ofThe| |||Movement for Reform Judaism.| |Relationship with any related|Para 1.51|| |parties||| |Other||| ## |Charit|name|||North Manchester Reform|S|na|o|ue Ltd| |---|---|---|---|---|---|---|---|---| |Other|name the charit||uses|Sha'arei Shalom S na o|ue|||| |Re
istered charit||number||506117||||| |Charity's principal||address||Elms Street||||| |||||Whitefield Manchester||||| |||||M45 8GQ||||| |me|s ofthe charity trust|ees who manage th|e charity|||| |---|---|---|---|---|---|---| ||Trusteename|Office (ifany)|Dates acted if not for whole
ear|Name
toa|ofperson (or body) entitli
oint trustee
if an|| |1|Marissa Goldstone|Chair|October 2022|A.G.M.||| |2|Steven Nevitt|Hon Sec|Ditto|Ditto||| |3|Ruth Cowan|Membership|Ditto|Ditto||| |||Treasurer||||| |4|Brenda Dysch|Hon Treasurer|Ditto|Ditto||| |5||||||| |6||||||| |7||||||| |8||||||| |9||||||| |10||||||| |11||||||| |12||||||| |13||||||| |14||||||| |15||||||| |16||||||| |17||||||| |18||||||| |19||||||| |20||||||| ## |Funds held as custodian trustees on behalf of others|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 ofarrangements for|N/A| |safe custody and|| |segregation of such assets|| |from the charity's own assets|| ## ## |Names an|d addressesofa|dvisers (Optiona| |---|---|---| |Type of|Name|Address| |adviser||| ## ## ## Registered Charity Number 506117 Registered Company Number 07991054 NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and Accounts For The Year Ended 31 March 2023 ## **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 Statement of Financial Activities for the year ended 31 March 2023** |**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**
**2023**
**2023**
**2023**
**2022**
**£**
**£**
**£**
**£**
144,205
-
144,205
132,130
234
-
234
14
**144,439**
**-**
**144,439**
**132,144**
108,614
-
108,614
110,373
3,267
-
3,267
3,327
111,881
-
111,881
113,700
32,558
-
32,558
18,444
-
-
-
-| |---|---| ||32,558
-
32,558
18,444| ||| ||32,558
-
32,558
18,444
234,205
54,080
288,285
269,841
**266,763**
**54,080**
**320,843**
**288,285**| 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 page13 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 2023** ## **Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2023** |**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**|**2023**
**£**
144,205
108,614
35,591
3,267
32,324
234
32,558
32,558
-
32,558|**2022**
**£**
132,130
110,373| |---|---|---| |||21,757
3,327| |||18,430
14| |||18,444| |||18,444
-| |||18,444| |||| **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 2023** |Tangible assets
6
173,163
**_Total fixed assets_**
173,163
**Current assets**
Debtors
7
11,828
Cash at bank and in hand
144,083
**_Total current assets_**
155,911
**Creditors:-**
amounts due within one year
8
(5,756)
**_Net current assets_**
150,155
**_Total assets less current liabilities_**
323,318
**Creditors:-**
amounts due after more than one year
9
(2,475)
**Provisions for liabilities and charges**
-
**_Net assets excluding pension asset / liability_**
320,843
**Net assets including pension asset / liability**
320,843
**_The funds of the charity :_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
266,763
Designated revenue funds
-
**Unrestricted capital funds**
Designated fixed asset funds
-
**Total unrestricted funds**
266,763
**Restricted revenue funds**
Restricted revenue accumulated funds
54,080
**Restricted fixed asset funds**
**Total restricted funds**
54,080
**Total charity funds**
320,843|12,022
114,832|175,146| |---|---|---| ||126,854|| ||234,205
-
-
54,080|| |||295,818
(7,533)
-| |||288,285| |||288,285| |||234,205
54,080| |||288,285| 13 **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number** 07991054 **Balance Sheet as at 31 March 2023** The directors are satisfied that for the year ended on 31 March 2023 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 27 September 2023** **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 2023** ## **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 2023** ## _**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**|**2023**|**2022**| |---|---|---|---| |||**£**|**£**| ||**This is stated after crediting :-**||| ||**Revenue Turnover from ordinary activities**|144,205|132,130| ||**and after charging:-**||| ||Depreciation of owned fixed assets|1,983|1,983| ||Independent Examiner's Fees|1,140|1,140| ||Other fees paid to the examiner|144|204| 16 ## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023** ## **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**|**2023**|**2022**| |---|---|---|---| |||**£**|**£**| ||Gross Salaries|23,476|25,689| ||**Numbers of full time employees or full time equivalents**|**2023**|**2022**| ||Engaged on charitable activities|2|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 2022
123,615
82,385
At 31 March 2023
123,615
82,385
**Accumulated depreciation and impairment provisions**
At 1 April 2022
-
31,297
Charge for the year
-
1,648
At 31 March 2023
-
32,945
**Net book value**
At 31 March 2023
123,615
49,440
At 31 March 2022
123,615
51,088
**7**
**Debtors**
Other Debtors|**Fixtures,**
**Fittings &**
**Equipment**
**£**
15,078
15,078
14,635
335
14,970
108
443
**2023**
**£**
11,828|**Total**
**£**
221,078| |---|---|---| |||221,078| |||45,932
1,983| |||47,915| |||173,163| |||175,146| |||**2022**
**£**
12,022| 17 ## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts** **for the year ended 31 March 2023** |**8**|**Creditors: amounts falling due within one year**|**Creditors: amounts falling due within one year**||**2023**|**2022**| |---|---|---|---|---|---| |||||**£**|**£**| ||Bank loans and overdrafts|||3,800|3,800| ||Trade creditors|||603|898| ||Accrued expenses|||1,140|1,140| ||PAYE and NI|||213|344| |||||5,756|6,182| |**9**|**Creditors :- Amounts Falling due after one year**|||**2023**|**2022**| |||||**£**|**£**| ||Bank loans and overdrafts|||2,475|7,533| |**10**|**Analysis of the Net Movement in Funds**|||**2023**|**2022**| |||||**£**|**£**| ||Net movement in funds from Statement of Financial Activities|||32,558|18,444| |**11**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**||||| ||**At 31 March 2023**|**Unrestricted**|**Designated**|**Restricted**|**Total**| |||**funds**|**funds**|**funds**|**Funds**| |||**£**|**£**|**£**|**£**| ||Tangible Fixed Assets|173,163|-|-|173,163| ||Current Assets|101,831|-|54,080|155,911| ||Current Liabilities|(5,756)|-|-|(5,756)| ||Long Term Liabilities|(2,475)|-|-|(2,475)| |||266,763|-|54,080|320,843| |**At 1 April 2022**
**Unrestricted**
**funds**
**£**
Tangible Fixed Assets
175,146
Current Assets
72,774
Current Liabilities
(6,182)
Long Term Liabilities
(7,533)
234,205
**The individual funds included above are :-**
**Funds at**
**2022**
**£**
General unrestricted reserves
234,205
Over 64 burial scheme
54,080
288,285|**Designated**
**funds**
**£**
-
-
-
-
-
**Movements**
**in**
**Funds**
**as below**
**£**
32,558
-
32,558|**Restricted**
**funds**
**£**
-
54,080
-
-
54,080
**Transfers**
**Between**
**funds**
**£**
-
-
-|**Total**
**Funds**
**£**
175,146
126,854
(6,182)
(7,533)| |---|---|---|---| ||||288,285| ||||**Funds at**
**2023**
**£**
266,763
54,080| ||||320,843| 18 ## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2023** ## **Analysis of movements in funds as shown in the table above** |General unrestricted reserves|**Incoming**
**Resources**
**£**
144,439
144,439|**Outgoing**
**Resources**
**£**
(111,881)
(111,881)|**Gains &**
**Losses**
**£**
-
-|**Movement**
**in funds**
**£**
32,558| |---|---|---|---|---| |||||32,558| ## **12 Endowment Funds** The charity had no endowment funds in the year ended 31 March 2023 or in the year ended 31 March 2022. ## **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 2023 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**| ||**2023**|**2023**|**2023**|**2022**| ||**£**|**£**|**£**|**£**| |**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|**11,828**|-|**11,828**|12,054| |**Total**|**11,828**|**-**|**11,828**|**12,054**| |**Non government and non public bodies**||||| |**Incoming resources of a revenue nature - grants,**|**donations and legacies**|||| |Funerals and burial fees|**33,333**|-|**33,333**|49,500| |Hall hire|**11,575**|-|**11,575**|8,538| |Tuition|**1,880**|-|**1,880**|-| |Judaica (net income)|**763**|-|**763**|535| |Miscellaneous/sundry income|**1,802**|-|**1,802**|644| |Sundry donations|**1,241**|-|**1,241**|3,966| |Yom Kippur appeal|**920**|-|**920**|860| |Pennies appeal|**50**|-|**50**|40| |Bequest|**24,981**|-|**24,981**|-| |**Total**|**76,545**|**-**|**76,545**|**64,083**| |**Total Grants,Legacies & Donations Received**|**88,373**|**-**|**88,373**|**76,137**| |**Other voluntary income**||||| |Members' subscriptions|**55,832**|-|**55,832**|**55,993**| |**Total other voluntary income**|**55,832**|**-**|**55,832**|**55,993**| |**Total Voluntary Income**|**144,205**|**-**|**144,205**|**132,130**| |**Investment Income**||||| |Bank deposit interest received|**234**|-|234|14| |**Total Investment Income**|**234**|**-**|**234**|**14**| |**Total Incoming Resources**|**144,439**|**-**|**144,439**|**132,144**| 20 ## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2023 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**| |**2023**|**2023**|**2023**|**2022**| |**£**|**£**|**£**|**£**| |**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|11,327
-
11,327
13,784| |---|---| ||**11,327**
**-**
**11,327**
**13,784**| ||12,149
-
12,149
11,905| ||**12,149**
**-**
**12,149**
**11,905**| ||6,505
-
6,505
5,791
3,509
-
3,509
4,741
8,763
-
8,763
5,298
15,896
-
15,896
21,231| ||**34,673**
**-**
**34,673**
**37,061**| 21 ## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2023 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**| |||**2023**|**2023**|**2023**|**2022**| |||**£**|**£**|**£**|**£**| |**_General administrative expenses:_**|||||| |Telephone and internet||3,713|-|3,713|1,603| |Stationery, printing and postages||844|-|844|415| |Affiliation fees and levies||4,800|-|4,800|4,800| |Funeral and cemetery expenses|28,427||-|28,427|31,822| |Office/computer equipment and consumables||1,628|-|1,628|1,989| |Yom Kippur donations||1,000|-|1,000|-| |Bank and loans interest||906|-|906|906| |Bank charges||1,239|-|1,239|1,188| |Sundry expenses||5,678|-|5,678|2,771| ||**48,235**||**-**|**48,235**|**45,494**| |**_Professional fees in support of charitable activities_**|||||| |Accountancy fees other than examiners/auditors||2,142|-|2,142|2,053| |Legal and professional fees||88|-|88|76| |||**2,230**|**-**|**2,230**|**2,129**| |**Total Support costs**|**108,614**||**-**|**108,614**|**110,373**| |**_Support costs for grants paid_**|||||| |Costs reallocated from charity support costs||-|-|-|-| |**Total Expended on Charitable Activities**|108,614||-|108,614|110,373| |**_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|1,140| |Other fees paid to the examiner||144|-|144|204| |Depreciation of fixed assets used for governance||1,983|-|1,983|1,983| |**Total governance costs**||**3,267**|**-**|**3,267**|**3,327**| 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 2023** I report on the financial statements of the Charity for the year ended 31 March 2023, 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 :- 27 September 2023 10