Trustees’ Annual Report for the period
Period start date 01-04-2023 Period end date 31-03-2024
Charity name: The 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 Synagogue which provides and promotes the Jewish Faith including Public Worship, Religious Education 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 |
Weekly Sabbath Services Festival Services throughout the year Marriages Baby Blessing Family and other Celebrations Bar and Bat Mitzvah Tuition and Ceremonies Funeral and Tombstone Consecrations 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 endeavour 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. |
| Policy on social investment including program related investment |
Para 1.38 | The Synagogue does not have any Social or related investments. |
| Contribution made by volunteers |
Para 1.38 | The Trustees, Members of the Board 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 continues to encourage members and the local community to make full use of the building. Social events for members include quiz evenings , festival meals, and afternoon teas for our older members. We have an updated web site and send out a regular newsletter. Involvement of the local community includes a Bridge Club, A Church Sunday morning meeting and a local baby and toddler group . The Synagogue continues to support a local food kitchen. |
| Additional information (optional) You may choose to include further statements |
where relevant about: | |
| Achievements against objectives set |
Para 1.41 | As stated in last year’s return, the Board of the Synagogue are conscious of the aging nature of our membership. With that in mind we began talks on a possible merger with Manchester Reform Synagogue situated in the town centre. At first the discussions went well. Members of both congregations approved the idea and talks proceeded. This current year has been a little complicated due to new builds in the city centre which affected Manchester Reform Synagogue. We look forward to talks **resuming as soon as possible. ** |
| Performance of fundraising activities against objectives set |
Para 1.41 | Fundraising continues as part of our yearly programme and is proving not quite as effective due to the higher cost of living for our members. |
| 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 | Due to greater outlay to protect the structure of the building, the year ended **with a smalldeficit. ** |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | We have a policy for holding reserves, our Burial Scheme is ringfenced and we hold a small reserve for emergency **repairs to the building. ** |
| Amount of reserves held | Para 1.22 | Burial Scheme £54,000 & £2,000 |
| 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)
| You may choose to include further statements | You may choose to include further statements | where relevant about: |
|---|---|---|
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Our principal source of funding is Membership Fees and monies received from hiring our hall out. |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | Main risk would come from a significant reduction in our membership. |
| 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 Synagogue is managed by an elected board. The Board can invite an individual member to become a Trustees per our AGM. The Board can also co-opt a new member to the board pending 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 | Th Movement for Reform Judaism |
| Other |
Reference and Administrative details
| Charity name | North Manchester Reform Congregation Ltd |
|---|---|
| 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
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
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 | August 2018 | The AGM | |
| Brenda Dysch | Treasurer | August 2018 | The AGM | |
| Ruth Cowan | Membership Secretary |
August 2018 | The AGM | |
| Steven Nevitt | Hon Secretary | August 2018 | The AGM | |
– Corporate trustees names of the directors at the date the report was approved
Director name N/A
Name of trustees holding title to property belonging to the charity
| Trustee name | **Dates acted if not for whole year ** | |
|---|---|---|
| **N/A ** | ||
Funds held as custodian trustees on behalf of others
Description of the assets N/A held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for 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 9th September 2024
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 2024
I report on the financial statements of the Charity on pages 11 to 22 for the year ended 31 March 2024 which have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 (The 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (The 2006 Accounts Regulations) and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, as modified by the Statement of Recommended Practice for Accounting and Reporting, effective April 2005 as modified in May 2008. (The SORP), under the historical cost convention and the accounting policies set out on pages 15 to 19.
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 accounts in accordance with the terms of The 2005 Act and The 2006 Accounts Regulations.
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) The 2006 Accounts Regulations does not apply.
Having satisfied mysef that the charity is not subject to audit under company or charity law, or otherwise, and is eligible for independent examination, it is my responsibility to examine the accounts as required under section 44(1) (c) of The 2005 Act and 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 Regulation 11 of The 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters.
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 our examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
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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 no matters have come to my attention.
-
Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of The Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
I can also confirm that this is a report under section 44(1) (c) of The 2005 Act.
Stephen J McDonald B.Sc., I.C.P.A. Certified Practising Accountant Station Chambers 36 Bolton Street Bury Lancs BL9 0LL
The date upon which my opinion is expressed is :- 9 September 2024
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