## **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|
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**Names of the charity trustees who manage the charity**
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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|
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– 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 **|||
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## **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.
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 no matters have come to my attention.
1. Which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of The Accounts Regulations have not been met, or
2. 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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