## **Trustees’ Annual Report for the period**
**From 01.04.2024 Period start date To Period end date 31-03-2025 Charity name: North Manchester Reform Synagogue Limited**
## **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 Blessings**
**Family and other celebrations.**
**Bar and Bat Mitzvah tuition and**
**ceremonies .**
**Funerals and tombstone consecrations.**
**Social events**
**Adult education**
**Inter -synagogue and Interfaith Events**|
|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 **N/A**
## **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.|Para 1.20|**The Synagogue continues to encourage**
**members and the local community to**
**make full use of the building .**
**Social events for the members include**
**Quiz evenings, a Music Group, Coffee**
**mornings and Festival meals. We update**
**our website and send our regular**
**newsletters.**
**Involvement by the local community**
**includes a Church Sunday morning**
**meeting , a local Baby and Toddler Group**
**and a local Bridge Club.**
**The Synagogue continues to support on**
**a regular basis a local Food Kitchen.**|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|**In last year’s report we were looking**
**forward to merging with a city centre**
**synagogue . This synagogue has now**
**been demolished. The merger talks have**
**been suspended for the present time. We**
**are finding that members of the**
**synagogue are now beginning to transfer**
**their membership to our Synagogue. We**
**look forward to increasing our**
**membership which will benefit our**
**Synagogue inallareas. **|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|**Fund raising as part of our yearly**
**programme and our main annual appeal**
**improved slightly.**|
|Investment performance
against objectives|Para 1.41|**N/A**|
|Other||**N/A**|
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**The Synagogue’s annual position at the**
**end of the financial year 31st March 2025**
**saw a total income of £121,531 and a total**
**expenditure of £115,510 giving a surplus**
**of income over expenditure of £6,021**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**We have a policy of holding reserves for**
**our Burial Scheme, which is ring fenced,**
**and we hold a small reserve for**
**emergency repairs to the building. **|
|Amount of reserves held|Para 1.22|**At the end of this current year £95,219 is**
**held in reserve for our Burial Scheme and**
**£4,080 is held in reserve for emergency**
**repairs to our building.**|
|Reasons for holding zero
reserves|Para 1.22|**N/A**|
|Details of fund materially in
deficit|Para 1.24|**N/A**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**No concerns currently.**|
## **Additional information (optional)** 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 sources of funds are our**
**membership fees, donations, Gift Aid**
**returns, and other fees received for hiring**
**out our Hall.**|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**N/A**|
|A description of the principal
risks facing the charity|Para 1.46|**The main risk would come from a**
**significant reduction in our membership**
**numbers.**|
|Other||**N/A**|
## **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.**
**The Synagogue is managed by an elected**
**Board. The Board can invite an individual**
**member to join the Board. This**
**appointment willbe ratified at the AGM.**|
|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|**Trustees are the officers of the Board; the**
**Chair, Hon Secretary, Hon Treasurer and**
**Membership Secretary for as long as they**
**hold the position.**|
|Rer|||
## **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|**The Synagogue is a member of The**
**Movement for Reform Judaism and a**
**member of The Manchester Jewish**
**Representative Council.**|
|Other||**N/A**|
## **Reference and Administrative details**
|Charity name|North Manchester Reform Synagogue Ltd.|
|---|---|
|Other name the charity uses|Sha’arei Shalom Synagogue|
|Registered charitynumber|506117|
|Charity’s principal address|Elms Street
Whitfield
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|||
||Ruth Cowan|Membership
Secretary|||
||Brenda Dysch|Hon Treasurer|||
||Stephen Yaffe|Hon Secretary|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
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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 **|||
||||
||||
||||
||||
||||
## **Funds held as custodian trustees on behalf of others**
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser **
**Name**
**Address**|||
|**N/A**|||
||||
||||
||||
## **Name of chief executive or names of senior staff members (Optional information)**
N/A
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**N/A**
## **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**|||
|---|---|---|
||Marissa Goldstone||
||
Chair||
||20 October 2025||
||20 October 2025||
Registered Charity Number 506117
Registered Company Number 07991054
NORTH MANCHESTER REFORM SYNAGOGUE LIMITED
Report and Accounts
For The Year Ended
31 March 2025
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Report and accounts Contents**
||**Page**|
|---|---|
|Trustees' Report|**1 to 7**|
|Independent Examiner's Report|**8 to 9**|
|Statement of Financial Activities|**10**|
|Income and Expenditure Account|**11**|
|Balance Sheet|**12 to 13**|
|Notes to the Accounts|**14 to 18**|
|Schedule to the Statement of Financial Activities|**19 to 21**|
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2025**
||**Unrestricted **|**Restricted**|**Total**|**Last Year**|
|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Total Funds**|
|**Notes**|**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Incoming resources**|||||
|**_Incoming resources from generated funds_**|||||
|Voluntary Income|120,259|-|120,259|127,731|
|Investment Income|1,272|-|1,272|1,053|
|**Total incoming resources**|**121,531**|**-**|**121,531**|**128,784**|
|**_Costs of charitable activities_**|112,263|-|112,263|127,211|
|**_Governance costs_**|3,247|-|3,247|3,160|
|**Total resources expended**|**115,510**|**-**|**115,510**|**130,371**|
|**Net incoming resources/(net outgoing resources)**|||||
|**before transfers between funds**|6,021|-|6,021|(1,587)|
|**Gross transfers between funds**|(45,219)|45,219|-|-|
|**Net incoming resources/(net outgoing resources)**|**before**||||
|**Other recognised gains and losses**|(39,198)|45,219|6,021|(1,587)|
||||||
|**Other recognised gains and losses**|||||
|**Net movement in funds**|(39,198)|45,219|6,021|(1,587)|
|**Reconciliation of funds**|||||
|**_Total funds brought forward_**|263,240|54,080|317,320|318,907|
|**Total Funds carried forward**|**224,042**|**99,299**|**323,341**|**317,320**|
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 page12 as required by the SORP.
**All activities derive from continuing operations**
**The notes on pages 14 to 18 form an integral part of these accounts.**
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Statement of Financial Activities for the year ended 31 March 2025**
## **Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2025**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Operating surplus/(deficit)**
Interest receivable
**Surplus/(deficit) on ordinary activities before tax**
**Surplus/(deficit) for the financial year**
Gift Aid Payments
**Retained surplus/(deficit) for the financial year**
**All activities derive from continuing operations**|**2025**
**£**
120,259
112,263
7,996
3,247
4,749
1,272
6,021
6,021
-
6,021|**2024**
**£**
127,731
127,211|
|---|---|---|
|||520
3,160|
|||(2,640)
1,053|
|||(1,587)|
|||(1,587)
-|
|||(1,587)|
||||
**The notes on pages 14 to 18 form an integral part of these accounts.**
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number** 07991054 **Balance Sheet as at 31 March 2025**
|Tangible assets
6
169,759
**_Total fixed assets_**
169,759
**Current assets**
Debtors
7
12,218
Cash at bank and in hand
143,968
**_Total current assets_**
156,186
**Creditors:-**
amounts due within one year
8
(2,604)
**_Net current assets_**
153,582
**_Total assets less current liabilities_**
323,341
**Creditors:-**
amounts due after more than one year
-
**Provisions for liabilities and charges**
-
**_Net assets excluding pension asset / liability_**
323,341
**Net assets including pension asset / liability**
323,341
**_The funds of the charity :_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
224,042
Designated revenue funds
-
**Unrestricted capital funds**
Designated fixed asset funds
-
**Total unrestricted funds**
224,042
**Restricted revenue funds**
Restricted revenue accumulated funds
99,299
**Restricted fixed asset funds**
**Total restricted funds**
99,299
**Total charity funds**
323,341|10,762
143,865|171,407|
|---|---|---|
||154,627||
||263,240
-
-
54,080||
|||317,320
-
-|
|||317,320|
|||317,320|
|||263,240
54,080|
|||317,320|
3
**NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number** 07991054 **Balance Sheet as at 31 March 2025**
The directors are satisfied that for the year ended on 31 March 2025 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 8 to 9.
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 20 October 2025**
**The notes on pages 14 to 18 form an integral part of these accounts.**
4
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2025**
## **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.
5
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2025**
## _**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/(deficit) for the financial year**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||**This is stated after crediting :-**|||
||**Revenue Turnover from ordinary activities**|120,259|127,731|
||**and after charging:-**|||
||Depreciation of owned fixed assets|1,648|1,756|
||Independent Examiner's Fees|1,260|1,200|
||Other fees paid to the examiner|339|204|
6
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2025**
## **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**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Gross Salaries|26,723|27,059|
||**Numbers of full time employees or full time equivalents**|**2025**|**2024**|
||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 2024
123,615
82,385
At 31 March 2025
123,615
82,385
**Accumulated depreciation and impairment provisions**
At 1 April 2024
-
34,593
Charge for the year
-
1,648
At 31 March 2025
-
36,241
**Net book value**
At 31 March 2025
123,615
46,144
At 31 March 2024
123,615
47,792
**7**
**Debtors**
Other Debtors
Prepaid expenses|**Fixtures,**
**Fittings &**
**Equipment**
**£**
15,078
15,078
15,078
-
15,078
-
-
**2025**
**£**
12,117
101
12,218|**Total**
**£**
221,078|
|---|---|---|
|||221,078|
|||49,671
1,648|
|||51,319|
|||169,759|
|||171,407|
|||**2024**
**£**
10,762
-|
|||10,762|
7
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts**
**for the year ended 31 March 2025**
|**8**|**Creditors: amounts falling due within one year**|**Creditors: amounts falling due within one year**||**2025**||**2024**|
|---|---|---|---|---|---|---|
|||||**£**||**£**|
||Bank loans and overdrafts|||-||1,056|
||Trade creditors|||964||6,146|
||Accrued expenses|||1,260||1,200|
||PAYE and NI|||380||312|
|||||2,604||8,714|
|**9**|**Analysis of the Net Movement in Funds**|||**2025**||**2024**|
|||||**£**||**£**|
||Net movement in funds from Statement of Financial Activities|||6,021||(1,587)|
|**10**|**Particulars of Individual Funds and analysis of assets and liabilities representing funds**||||||
||**At 31 March 2025**|**Unrestricted**|**Designated**|**Restricted**|**Total**||
|||**funds**|**funds**|**funds**|**Funds**||
|||**£**|**£**|**£**||**£**|
||Tangible Fixed Assets|169,759|-|-|169,759||
||Current Assets|56,887|-|99,299|156,186||
||Current Liabilities|(2,604)|-|-||(2,604)|
|||224,042|-|99,299|323,341||
|**At 1 April 2024**
**Unrestricted**
**funds**
**£**
Tangible Fixed Assets
171,407
Current Assets
100,547
Current Liabilities
(8,714)
263,240
**The individual funds included above are :-**
**Funds at**
**2024**
**£**
General unrestricted reserves
263,240
Property maintenance reserve
4,080
Over 64 burial scheme
50,000
317,320|**Designated**
**funds**
**£**
-
-
-
-
**Movements**
**in**
**Funds**
**as below**
**£**
(39,198)
-
45,219
6,021|**Restricted**
**funds**
**£**
-
54,080
-
54,080
**Transfers**
**Between**
**funds**
**£**
-
-
-
-|**Total**
**Funds**
**£**
171,407
154,627
(8,714)|
|---|---|---|---|
||||317,320|
||||**Funds at**
**2025**
**£**
224,042
4,080
95,219|
||||323,341|
8
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2025**
## **Analysis of movements in funds as shown in the table above**
|General unrestricted reserves
Over 64 burial scheme|**Incoming**
**Resources**
**£**
76,312
45,219
121,531|**Outgoing**
**Resources**
**£**
(115,510)
-
(115,510)|**Gains &**
**Losses**
**£**
-
-
-|**Movement**
**in funds**
**£**
(39,198)
45,219|
|---|---|---|---|---|
|||||6,021|
## **11 Endowment Funds**
The charity had no endowment funds in the year ended 31 March 2025 or in the year ended 31 March 2024.
## **12 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.
9
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2025 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**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**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|12,117|-|12,117|10,762|
|**Total**|12,117|**-**|12,117|10,762|
|**Non government and non public bodies**|||||
|**Incoming resources of a revenue nature - grants,**|**donations and legacies**||||
|Funerals and burial fees|26,167|-|26,167|44,233|
|Hall hire|15,639|-|15,639|14,961|
|Tuition (net income)|100|-|100|-|
|Judaica (net income)|1,637|-|1,637|-|
|Miscellaneous/sundry income|531|-|531|1,408|
|Sundry donations|1,220|-|1,220|1,621|
|Yom Kippur appeal|-|-|-|985|
|Kol Nidrei appeal|960|-|960|-|
|Social events (net income)|1,747|-|1,747|914|
|Holy days (net income)|409|-|409|-|
|Community Seder (net income)|1,631|-|1,631|-|
|**Total**|50,041|-|50,041|64,122|
|**Total Grants,Legacies & Donations Received**|62,158|-|62,158|74,884|
|**Other voluntary income**|||||
|Members' subscriptions|58,101|-|58,101|52,847|
|**Total other voluntary income**|58,101|-|58,101|52,847|
|**Total Voluntary Income**|120,259|-|120,259|127,731|
|**Investment Income**|||||
|Bank deposit interest received|1,272|-|1,272|1,053|
|**Total Investment Income**|1,272|-|1,272|1,053|
|**Total Incoming Resources**|**121,531**|**-**|**121,531**|**128,784**|
10
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2025 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**|
|**2025**|**2025**|**2025**|**2024**|
|**£**|**£**|**£**|**£**|
|**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|16,555
-
16,555
12,393|
|---|---|
||16,555
-
16,555
12,393|
||10,168
-
10,168
14,666|
||10,168
-
10,168
14,666|
||10,773
-
10,773
(4,085)
5,778
-
5,778
3,990
12,963
-
12,963
9,309
19,660
-
19,660
15,491|
||49,174
-
49,174
24,705|
11
## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2025 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**|
|||**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|**_General administrative expenses:_**||||||
|Telephone and internet||5,358|-|5,358|4,055|
|Stationery, printing and postages||1,411|-|1,411|1,712|
|Affiliation fees and levies||8,390|-|8,390|7,750|
|Funeral and cemetery expenses|13,343||-|13,343|52,191|
|Bank and loans interest||1|-|1|248|
|Bank charges||1,250|-|1,250|1,234|
|Sundry expenses||3,223|-|3,223|6,150|
||32,976||-|32,976|73,340|
|**_Professional fees in support of charitable activities_**||||||
|Accountancy fees other than examiners/auditors||3,308|-|3,308|2,059|
|Legal and professional fees||82|-|82|48|
|||3,390|-|3,390|2,107|
|**Total Support costs**|112,263||-|112,263|127,211|
|**_Support costs for grants paid_**||||||
|Costs reallocated from charity support costs||-|-|-|-|
|**Total Expended on Charitable Activities**|**112,263**||**-**|**112,263**|**127,211**|
|**_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||1,260|-|1,260|1,200|
|Other fees paid to the examiner||339|-|339|204|
|Depreciation of fixed assets used for governance||1,648|-|1,648|1,756|
|**Total governance costs**||**3,247**|**-**|**3,247**|**3,160**|
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## **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 2025**
I report on the financial statements of the Charity on pages 10 to 21 for the year ended 31 March 2025 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 14 to 18.
## **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.
8
## **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 :- 20 October 2025
9