## **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 ended31 March 2026** 

I report on the financial statements of the Charity for the year ended 31 March 2026, which are set out on pages 10 to 21. 

## **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 from the trustees of all material matters. 

1 



## **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 

to which, in my opinion, attention should be drawn in my report in order to enable a proper 

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 :- 10 August 2026 

2 



Registered Charity Number 506117 

Registered Company Number 07991054 

NORTH MANCHESTER REFORM SYNAGOGUE LIMITED 

Report and Accounts For The Year Ended 31 March 2026 



## **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 2026** 

|**Notes**<br>**Incoming resources**<br>**_Incoming resources from generated funds_**<br>Voluntary Income<br>Investment Income<br>**Total incoming resources**<br>**_Costs of charitable activities_**<br>**_Governance costs_**<br>**Total resources expended**<br>**Net incoming resources**<br>**before transfers between funds**<br>**Gross transfers between funds**<br>**Net incoming resources before**<br>**Other recognised gains and losses**<br>**Other recognised gains and losses**<br>**Net movement in funds**<br>**Reconciliation of funds**<br>**_Total funds  brought forward_**<br>**Total Funds carried forward**|**Unrestricted Restricted**<br>**Total**<br>**Last Year**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Total Funds**<br>**2026**<br>**2026**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>159,664<br>-<br>159,664<br>120,259<br>1,357<br>-<br>1,357<br>1,272<br>**161,021**<br>**-**<br>**161,021**<br>**121,531**<br>146,796<br>-<br>146,796<br>112,263<br>3,273<br>-<br>3,273<br>3,247<br>**150,069**<br>**-**<br>**150,069**<br>**115,510**<br>10,952<br>-<br>10,952<br>6,021<br>-<br>-<br>-<br>-|
|---|---|
||10,952<br>-<br>10,952<br>6,021|
|||
||10,952<br>-<br>10,952<br>6,021<br>224,042<br>99,299<br>323,341<br>317,320<br>**234,994**<br>**99,299**<br>**334,293**<br>**323,341**|



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 2026** 

## **Income and Expenditure Account as required by the Companies Act for the year ended 31 March 2026** 

|**2026**<br>**£**<br>**Turnover**<br>159,664<br>Direct costs of turnover<br>146,796<br>**Gross surplus**<br>12,868<br>Governance costs<br>3,273<br>**Operating surplus**<br>9,595<br>Interest receivable<br>1,357<br>**Surplus on ordinary activities before tax**<br>10,952<br>**Surplus for the financial year**<br>10,952<br>Gift Aid Payments<br>-<br>**Retained surplus for the financial year**<br>10,952<br>**All activities derive from continuing operations**<br>**The notes on pages 14 to 18 form an integral part of these accounts.**|**2025**<br>**£**<br>120,259<br>112,263|
|---|---|
||7,996<br>3,247|
||4,749<br>1,272|
||6,021|
||6,021<br>-|
||6,021|
|||





## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number** 07991054 **Balance Sheet as at 31 March 2026** 

|Tangible assets<br>6<br>168,613<br>**_Total fixed assets_**<br>168,613<br>**Current assets**<br>Debtors<br>7<br>18,773<br>Cash at bank and in hand<br>152,734<br>**_Total current assets_**<br>171,507<br>**Creditors:-**<br>amounts due within one year<br>8<br>(5,827)<br>**_Net current assets_**<br>165,680<br>**_Total assets less current liabilities_**<br>334,293<br>**Creditors:-**<br>amounts due after more than one year<br>-<br>**Provisions for liabilities and charges**<br>-<br>**_Net assets excluding pension asset / liability_**<br>334,293<br>**Net assets including pension asset / liability**<br>334,293<br>**_The funds of the charity :_**<br>**Unrestricted income funds**<br>Unrestricted revenue accumulated funds<br>234,994<br>Designated revenue funds<br>-<br>**Unrestricted capital funds**<br>Designated fixed asset funds<br>-<br>**Total unrestricted funds**<br>234,994<br>**Restricted revenue funds**<br>Restricted revenue accumulated funds<br>99,299<br>**Restricted fixed asset funds**<br>**Total restricted funds**<br>99,299<br>**Total charity funds**<br>334,293|12,218<br>143,968|169,759|
|---|---|---|
||156,186||
||224,042<br>-<br>-<br>99,299||
|||323,341<br>-<br>-|
|||323,341|
|||323,341|
|||224,042<br>99,299|
|||323,341|



3 



**NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Company Number** 07991054 **Balance Sheet as at 31 March 2026** 

The directors are satisfied that for the year ended on 31 March 2026 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 10 August 2026** 

**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 2026** 

## **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 2026** 

## _**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**|**2026**|**2025**|
|---|---|---|---|
|||**£**|**£**|
||**This is stated after crediting :-**|||
||**Revenue Turnover from ordinary activities**|159,664|120,259|
||**and after charging:-**|||
||Depreciation of owned fixed assets|1,749|1,648|
||Independent Examiner's Fees|1,320|1,260|
||Other fees paid to the examiner|204|339|



6 



## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2026** 

- **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**|**2026**|**2025**|
|---|---|---|---|
|||**£**|**£**|
||Gross Salaries|33,561|26,723|
||**Numbers of full time employees or full time equivalents**|**2026**|**2025**|
||Engaged on charitable activities|2|3|
||There were no fees or other remuneration paid to the trustees|||



## **6 Tangible functional fixed assets** 

|**Freehold**<br>**Land and**<br>**buildings**<br>**Cemetery**<br>**Prayer**<br>**Room**<br>**£**<br>**£**<br>**Asset cost, valuation or revalued amount**<br>At 1 April 2025<br>123,615<br>82,385<br>Additions<br>-<br>-<br>At 31 March 2026<br>123,615<br>82,385<br>**Accumulated depreciation and impairment provisions**<br>At 1 April 2025<br>-<br>36,241<br>Charge for the year<br>-<br>1,648<br>At 31 March 2026<br>-<br>37,889<br>**Net book value**<br>At 31 March 2026<br>123,615<br>44,496<br>At 31 March 2025<br>123,615<br>46,144<br>**7**<br>**Debtors**<br>Trade debtors<br>Other Debtors<br>Prepaid expenses|**Fixtures,**<br>**Fittings &**<br>**Equipment**<br>**£**<br>15,078<br>603<br>15,681<br>15,078<br>101<br>15,179<br>502<br>-<br>**2026**<br>**£**<br>1,881<br>16,892<br>-<br>18,773|**Total**<br>**£**<br>221,078<br>603|
|---|---|---|
|||221,681|
|||51,319<br>1,749|
|||53,068|
|||168,613|
|||169,759|
|||**2025**<br>**£**<br>-<br>12,117<br>101|
|||12,218|



7 



## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2026** 

|**8**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Accrued expenses<br>PAYE and NI<br>**9**<br>**Analysis of the Net Movement in Funds**<br>Net movement in funds from Statement of Financial Activities<br>Net resources applied on functional fixed assets<br>**Net movement in funds available for future activities**|**2026**<br>**£**<br>4,005<br>1,320<br>502<br>5,827<br>**2026**<br>**£**<br>10,952<br>(603)|**2025**<br>**£**<br>964<br>1,260<br>380|
|---|---|---|
|||2,604|
|||**2025**<br>**£**<br>6,021<br>-|
||10,349|6,021|



|**10**|**Particulars of Individual Funds and analysis of**|**Particulars of Individual Funds and analysis of**|**assets and liabilities representing funds**|**assets and liabilities representing funds**|**assets and liabilities representing funds**|
|---|---|---|---|---|---|
||**At 31 March 2026**|**Unrestricted**|**Designated**|**Restricted**|**Total**|
|||**funds**|**funds**|**funds**|**Funds**|
|||**£**|**£**|**£**|**£**|
||Tangible Fixed Assets|168,613|-|-|168,613|
||Current Assets|72,208|-|99,299|171,507|
||Current Liabilities|(5,827)|-|-|(5,827)|
|||234,994|-|99,299|334,293|



|**At 1 April 2025**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**funds**<br>**£**<br>169,759<br>102,106<br>(2,604)<br>224,042|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>54,080<br>-<br>99,299|**Total**<br>**Funds**<br>**£**<br>169,759<br>156,186<br>(2,604)|
|---|---|---|---|---|
|||||323,341|



## **The individual funds included above are :-** 

|General unrestricted reserves<br>Property maintenance reserve<br>Over 64 burial scheme|**Funds at**<br>**2025**<br>**£**<br>224,042<br>4,080<br>95,219<br>323,341|**Movements**<br>**in**<br>**Funds**<br>**as below**<br>**£**<br>10,952<br>-<br>-<br>10,952|**Transfers**<br>**Between**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-|**Funds at**<br>**2026**<br>**£**<br>234,994<br>4,080<br>95,219|
|---|---|---|---|---|
|||||334,293|



8 



**NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Notes to the Accounts for the year ended 31 March 2026** 

## **Analysis of movements in funds as shown in the table above** 

|General unrestricted reserves|**Incoming**<br>**Resources**<br>**£**<br>161,021<br>161,021|**Outgoing**<br>**Resources**<br>**£**<br>(150,069)<br>(150,069)|**Gains &**<br>**Losses**<br>**£**<br>-<br>-|**Movement**<br>**in  funds**<br>**£**<br>10,952|
|---|---|---|---|---|
|||||10,952|



## **11 Endowment Funds** 

The charity had no endowment funds in the year ended 31 March 2026 or in the year ended 31 March 

## **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 2026 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**|
||**2026**|**2026**|**2026**|**2025**|
||**£**|**£**|**£**|**£**|
|**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|16,892|-|16,892|12,117|
|Grant income|6,216|-|6,216|-|
|**Total**|23,108|**-**|23,108|12,117|
|**Non government and non public bodies**|||||
|**Incoming resources of a revenue nature - grants,**|**donations and legacies**||||
|Funerals and burial fees|6,893|-|6,893|26,167|
|Hall hire|15,754|-|15,754|15,639|
|Tuition (net income)|-|-|-|100|
|Judaica (net income)|-|-|-|1,637|
|Miscellaneous/sundry income|2,012|-|2,012|531|
|Sundry donations|6,541|-|6,541|1,220|
|Roof appeal|1,010|-|1,010|-|
|Kol Nidrei appeal|81|-|81|960|
|Kiddushim (net income)|30|-|30|-|
|Social events (net income)|3,049|-|3,049|1,747|
|Holy days (net income)|-|-|-|409|
|Community Seder (net income)|1,627|-|1,627|1,631|
|**Total**|36,997|-|36,997|50,041|
|**Total Grants,Legacies & Donations Received**|60,105|-|60,105|62,158|
|**Other voluntary income**|||||
|Members' subscriptions|99,559|-|99,559|58,101|
|**Total other voluntary income**|99,559|-|99,559|58,101|
|**Total Voluntary Income**|159,664|-|159,664|120,259|
|**Investment Income**|||||
|Bank deposit interest received|1,357|-|1,357|1,272|
|**Total Investment Income**|1,357|-|1,357|1,272|
|**Total Incoming Resources**|**161,021**|**-**|**161,021**|**121,531**|



10 



## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2026 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. 

|**Charitable expenditure**<br>**_Support costs of charitable activities_**<br>**_Management and administration costs_**<br>**_in support of charitable activities_**<br>**_Staff costs in support of charitable activities_**<br>Secretarial salary<br>**_Indirect employee costs_**<br>Rabbi's salary and expenses<br>**_Premises Costs_**<br>Insurances<br>Light, heat and water<br>Caretaking, cleaning and security<br>Premises repairs and renewals|**Unrestricted Restricted**<br>**Total**<br>**Prior Period**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Total Funds**<br>**2026**<br>**2026**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>21,871<br>-<br>21,871<br>16,555|
|---|---|
||21,871<br>-<br>21,871<br>16,555|
||11,690<br>-<br>11,690<br>10,168|
||11,690<br>-<br>11,690<br>10,168|
||10,132<br>-<br>10,132<br>10,773<br>7,550<br>-<br>7,550<br>5,778<br>18,904<br>-<br>18,904<br>12,963<br>30,378<br>-<br>30,378<br>19,660|
||66,964<br>-<br>66,964<br>49,174|



11 



## **NORTH MANCHESTER REFORM SYNAGOGUE LIMITED Schedule to the Statement of Financial Activities for the year ended 31 March 2026 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. 

|**_General administrative expenses:_**<br>Telephone and internet<br>Stationery, printing and postages<br>Affiliation fees and levies<br>Funeral and cemetery expenses<br>Office/computer equipment and consumables<br>Subscriptions<br>Bank and loans interest<br>Bank charges<br>Sundry expenses<br>**_Professional fees in support of charitable activities_**<br>Accountancy fees other than examiners/auditors<br>Legal and professional fees<br>**Total Support costs**<br>**_Support costs for grants paid_**<br>Costs reallocated from charity support costs<br>**Total Expended on Charitable Activities**|**Unrestricted Restricted**<br>**Total**<br>**Prior Period**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Total Funds**<br>**2026**<br>**2026**<br>**2026**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>3,495<br>-<br>3,495<br>5,358<br>652<br>-<br>652<br>1,411<br>8,515<br>-<br>8,515<br>8,390<br>23,123<br>-<br>23,123<br>13,343<br>1,113<br>-<br>1,113<br>-<br>594<br>-<br>594<br>-<br>-<br>-<br>-<br>1<br>1,404<br>-<br>1,404<br>1,250<br>4,083<br>-<br>4,083<br>3,223|
|---|---|
||42,979<br>-<br>42,979<br>32,976|
||3,025<br>-<br>3,025<br>3,308<br>267<br>-<br>267<br>82|
||3,292<br>-<br>3,292<br>3,390|
||146,796<br>-<br>146,796<br>112,263|
||-<br>-<br>-<br>-<br>**146,796**<br>**-**<br>**146,796**<br>**112,263**|



|**_Governance costs that are not direct management functions_**|**_Governance costs that are not direct management functions_**|**_inherent in generating_**|**_inherent in generating_**||
|---|---|---|---|---|
|**_funds, service delivery and programme or project work_**|||||
|**_Specific governance costs_**|||||
|Independent Examiner's Fees|1,320|-|1,320|1,260|
|Other fees paid to the examiner|204|-|204|339|
|Depreciation of fixed assets used for governance|1,749|-|1,749|1,648|
|**Total governance costs**|**3,273**|**-**|**3,273**|**3,247**|



12 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1stApril 2025 To 31gt March 2026
Charlty name: Sha'aroi Shalom: Th North Manchèstèr Refomi Synagogu•Ltd
Charity registration numbèr: 506117
Objectives and Activities
SORP r
Pwal 17
Summary of tho purpuses of
the charity as 591 out in rts
goveming d￿Urr￿1
R•forni Synagogv• whlch Pfovldo8 and
promotes th• J8wi•h Falth , Includlng
Public Worshlp. Rèllglous Education and
Socjal and CharitabS0 Aetlvttle8.
Weekly Sabbath 8•r¥lc•s
Fe8tlval sorvicos throughout th• year
MarTlag
Baby 8lesBlng8
Family and oth•r colobrntlo
8ar & Bat Mllz V8h tultloTr and
Ceremonleg
Funer41 and Tombstone Con8￿ratIonS
Memborn goclal gvents and Ipter
ue and Interfalth actlvltl
Th•Trustee8 havo regard to th•
Guldance Issued by the Charity
Commi88ion and èndèavour to acl wfth
du• dlllgone
Summary of the main
activitie8 In *latson to those
purpo¥es for the public
benefit. in parti¢ular, the
activities, proiects or services
idantrfied in the ac£ounl
Pw* l 17•YvJ
Statement confirming
whethèr the trustees havp.
had regard to the gui(Jance
issued by the Charity
Commission or wblic
benefrt
Addltlonal Inlomiatjon loptlonall
You Tha
choose to Include fiirther statements N*there rdevanl abxth.
The Synagogue doog nol apply for or
rnceive grants èxcept for monlos
dl8trfbuted by The Communlty Socurlty
Trust for Synagogue Securrty.
1.36
Policy on grant making
The Synagogue do88 not have any #oclal
or related investments.
P¥a 1.39
Policy or investment
including program r8lat8d
investmenl
The Tntstees, members of the Board, Lay
pernonal and our activlty organiseTr are
all volunleets and contribute to the ￿11
running of thè Synagogue.
Pn 1.98
Contribution made by
volunteers

Oth9r
Achievements and Perforniance
The Synagogue contlnuos to encouragE
member8 and thg lo¢al community to
makè lull use ol tho building.
Social events for mémb8r¥ Includg Qulz
•v•nlngs. Conc•tty FMt+val meals , and
Int•1 Synagoguo Coffm mornlng8.
Involvemenl of tho locl cornmunlty
Includes a Bridoe Club, a Church Sunday
mornlng meetlng and a local baby and
toddlgr group.
The Synagoguo ContInu￿ to Support a
local Stro•t Kltchen vth regular donatlon
of food, cloth•ng and money.
Summary of the main
aehievements of the charity,
identifying the difference the
charity's work has made to
the circumstances ot its
beneficiaries and any 4Md8r
benefits to $￿iety as a
whole.
P￿1
Addhlonal Inforniatlon {optlonall
Yov ma
choose to Indude further *temenls wh￿re rplp.vant at#)ut.
AS 8tated In last years return. Tho 8oar(I
of th• Synagogue are consclous 01 tho
aglng natur• of our MembernhI￿ Wlth
th18 In mlnd we began lalk8 of a po881bla
mergei with Manchester Refomi
Synagoguè who afe 8ltuated In thg Clty
Centre. These talk8 havo boèn golng on
for some tlme. but due to clrcum8tance
th18 lagt year. little Fjrogress ha8 béan
made. W• are however 8eelng a
eontlnuod flow of new members lolnlng
U8 from PAanchester Rèform S
ue.
Fundral8lng cOntiTru￿ 88 part of our
yearfy pro9Tamme. and we have
introdueod some new social actlvhlo8
which are proving popular and resulting
In a •mall InCrna￿ In donation&
Aehievemenls ajainst
objectives 6•t
P¥• 1.41
Perfomanc8 of fundraising
activiti8< against ofy'ectives
Pw*144
NIA
Invpgtm?.nl perforn￿n
against obj'ectives
Para 1.41
Othe

Financial Review
Review of the ¢hanty's
financia position al the 8nd
of the
Briod
statement explaining the
policy for holding resefves
8tstin
wh the are held
Amount of.'eserves hekl
Reasons for holding zero
reserve5
Details of fund materialty in
deficit
Explanation of any
uncertainties about the
charity continuing as a going
concem
P¥al.21
Atthg end of the period 202512026 the
Synagogue had a financlal 8urplus of
£10 952.00
We hold r•s•rvv for our Burfol Fund
p￿1.
Pwa122
Para l Tl
£99.299.00
NIA
Pw• 1.24
| NIA
P•? 1.23
At present thèr• ar8 no concern8.
Addhlonal infafmatlon {optlonal)
You ma choose to include furthw statements where relevant aboirt..
l Our prlncipal source of lundlng 19
membernhlp foo5 and monS08 r•c•lv•d
for hlring out our h4lL
The charlty's prlncSpal
SOUTces of fijnds (including
any fundraising)
Pw• 1.47
Investment FK*licy and
objectives including any
SO¢l81 Investment
adopted
1.46
Maln rlsk would come from a •ignIll￿nt
I￿￿¢tIOn In our membernhlp.
A description ol the prinupol
risks facing the charity
Pwa 1.48
Othei

Structure, Governance and Management
tlescription of charity's
trusts.
Type of governing document
WA
Pam 1.25
How is the charty
nstituted?
lo g unineorwraled
a8SOC121ion. ¢101
Trustee selection methcmls
including details ol any
conslitulional provisions e.g.
81ection to post or name of
any PETSon 01 body entitl&
to app)int one or m￿e
trustees
1.25
Incorporth Charlty
P•¥ 1.25
The Synagoguo18 managed by an 81oCto
board.
Th• Boafd can Invfto an Indlvldual
member to become a Trustee a8 per our
AGM. The 8oanl can also coopl a new
memb&i to th• Board pendlng our AGM
Addltlonal Infomiatlon {optlonal)
You ma
chcose to include further ststements where ielevanl al)outr.
Infomial
Policies 2nd p￿dureS
adopted for the induct￿n and
trainino of Ini8tftft8
kn1.51
The Synagogue l• managed by an •1oCtod
The charity's organisalional
structure and any" vAd8r
nehvork with which
arity wrirk
P¥5 i.si
Pknvomont ol Reforrn Judal•m
Relationship any relat•J
partie8
Psr• 1 $1
Olhor
Reference and Administrative details
Chari
ame
Other name the charil
use5
Istereé charit
umt*
Charity's principal addres5
North Manchester S
Sha'arei Shatom S
5CK3117
Elms Street
hitefield
Manchester
M45 8GQ
na
ue Ltd
ue

Nam09 of thè eharity trustees who manage thé chathy
Dalgs acl•d 11 wK>t forwhdg
1)am•
Ollle• Ilf anyi
Chair
Namg of ￿[SO￿ lor botyl ontltled
toa
olnt tru5t8e
ifan
Marissa Goldstone
Slephen Yaffe
Brenda Oysch
Ruth Cowan
Trustee
Trust
Trustee
10
12
13
14
15
16
17
18
19
20
rate trustees- nan￿ of the directors at the date the r
Olrnclor n•m•
wa5a
Name ottrustees holding title to property belonging to th8 charty
Dat••aet8d If nolfort4ho

Funds held as custodian trustees on behalf of others
Description of the assets
helG in this capacjty
Name and objects of the
charity on whose trkhal the
assets are held and how thrs
falls V4ilhin the cuslodr2n
charity's oty'ects
NIA
Detsils ol atrangements for
safe custody and
segregatson of such assets
from the chanty's assets
NIA
Addh5onaJ Inlormallon loptlonal)
Nam88 and addresses ol advig•rg {Optlonal Infomiatlon)
TY￿ of
Name
Addre88
advig•r
Name of chlof ox•cqrtlv• or name• of 8•nlor 8tsff m•mborn Ioptlonal Informatlonl
Exemptions from disclosure
Reagon for non41isck)sure of ko
nel details
Other o
tional infomiatlon

Declarations
The trii8tees declare that they have approved tho tn￿e•s, report above.
Slgnad on bèhalf of thè
rlty's trugtee#
Slgnaturels
Full name(s)
PosrtloD {•g Secretary,
Chair. 8tc)
Brenda Dysch
TreasuTpr
Date