2022-12-31-accounts

COMPANY REGISTRATION NUMBER: 01810883 CHARITY REGISTRATION NUMBER.. 515316 United Hebrew Congregation - Leeds Company Limited by Guarantee Financial Statements 31 December 2022 FORD CAMPBELL FRÉEDMNJI

United Hebrew Congregation - Leeds Company Limited by Guarantee Financial Statements Year ended 31 December 2022 Page Trustees. 8nnual report lincorpor*ing the directorfs re￿rt) Independent audrtofs report to Ihe members Statement of financial acbvities linduding income aThJ expenditure acC￿ntI 12 Slalement of financial positi'on 13 Slatem&nt ol Cash flt)W$ 14 Notès lo th& financial statemènts 15

United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directorfs Report) Year ended 31 December 2022 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the tharity for Ihe year endeLI 31 December 2022. R•lèr•nce and admlnlstrntiv• detsll$ Reglstered eharlty nam• Unrted Hebrew Congregation - Leeds Charity registration number 515316 Company registration number 01810883 Prln¢lpal offlce and r¢gl¥tsr¥d offlee 151 Shadwell Lane Leeds LS17 8DW The tru•tee8 S P Dorsey EMZ M l Le¥￿n MILewn JLRose R Dewar (Resigned 18 May 20221 (Appointed 18 July 20221 (Appointed 19 May 20221 Company ¥ecretary M l Lev•in Audltor Ford Campbell Freedman Limited Chartered accountants & statutory auditor 2nd Floor 33 Park Place Leeds LS12R Y Bank•r8 HSBC Bank plc PO 8ox 105 33 Park Row Leeds LS1 1LD

United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directorfs Report) Iconlinuedl Year ended 31 December 2022 Structure, govemance and management The operations of the United Hebrew Congregation Le8ds fuHCI a￿ govemed and structured in accordance with its Articles of Association adopted in 2018. rts tyelaws as outlined below, and with the practices, customs and traditions of an orthodox Synagogue. The structure of the Council of the UHC remains Ihe President. one Vice P￿sideTrt and the chairs of the finance, lacilib'es, administration. adult services. youth services. events. and marketing and communications cornM￿ees. and the immediate past presidenl. in addNion lo elected 8nd appointed ordin8ry members. Thè Council nomalty mèets tsn￿ evèry six weèk$ tr) determine polio and direction and to providg governance and management ofthe many lunctions, duties, tssks and ath"vth"es ol the UHC. In addition. a Board of Trustee Directors conbnues lo provide strategic oversight of and support to the Council and organisation but 15 not invofved in rts d8y-tO-day running. The Board plays a key role in determining the appropriate investment poly relats'ng to fvnds acquired from the recent le9a¢y, with the support antl 8dvi¢& ol it$ proles$ional advisers, Ralhbone Brothers Pl¢. These arrangements are d¥$igned lo provide a high l¥vd of assurance for the lulure sustainability of the organisation.

United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directorfs Report) Iconlinuedl Year ended 31 December 2022 Oblectlves and actlvwes Introduction The United Hebrew Congregalion, Leeds seeks through its pnnixpal activtbes and by its constitution, to advance the religious and educational needs of the Leeds Jewish Community. In furtherance of that activty, it holds ￿rtain properties and assets. This report sets out the actNitI'es of the UHC for the year ended 31 December 2022, to meet its aims as set out above. The activities ol the UHC had previously seriousty impactèd by the effeds of Ctsvid-19 and the constraints ￿lating to social distancing and 'lock-down- requirements. The UHC sought to pro-active adapt to these conditions the help of innovative ideas and the use ol electronic means of cornmunication. Subject lo the above qualification. rel￿10￿5 service5 have been provided Ihroughout the year with extra Services for spery81 occ85ion5. In addibon, the needs of our rT*mbers have been rnet by the org8nisalion of other 8¢1ivities, some religious. some edu¢ational, some $o¢ial and cuttural, and some life ¢y¢le event driven an¢J pastoral. 2022 ha$ seem an easing ol Ihe$e ￿$tr1¢bOn$ and the retum lo a more nom)al situation. Rellglou8 Servlce¥ The nomal pattern ol servi¢e is as ouuined below. Rellglous services are hdd at least Iw"ce daity, every day of the year for adult memb8rs. On Jewish festlval$ additional seNces have been held, as appropriate. Up lo four services lor children and young people are held every Shabbat Isaturdayl run by trained and supervised youth leaders. Children and youth services are successfvjl and well attended. All main $yn89ogue services are either ￿ndy￿e￿ ty or assisted by our strniN minister Rabbi Chazan Albert Chait MBE and lay leaders. The UHC has also made use of social media to produce bolh Kabballat Shabbat and Havdalah services as well as Zoom conferencing for Shiva and other group meetings and requI￿rnents. Educatlonal ActSvltles Our senior rninisler, Alby Chail, provides educational services for all UHC tnembers by semon$ an¢J 1È8ming sessions, Èither in groups 01 individualty, by leading discussions and leading study in Torah. The aims of the United Hebrew Congregation, Leeds are undertaken speraficalty to ensure the charitable objective5 meet the public benefit requirement of the Charities Acl 2011. Strateglc report The following soctions for achievemènts and perfomiance, financial review and plans for lutuie periods fom the strategic report of Ihe charity.

United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directovs Report) Iconlinuedl Year ended 31 December 2022 Achlevements and perforniance The UHC funds have 811 been applied ti)w8rds the lurtherance of our aim. lo suppty the service5 required of US and lo make Sure that the ts¢11￿.e5 are fft for pu￿0&e. The LIHC has continued to benefit from the £1.7m legacy. In 2018 the Shul embarked on a much-needed repair and refiJ￿I$hMenI programme to deal with some of the more important and neglected parts of the buildings. 2022 has seen the n88d to use fvrlher fvnds from the legacy to deal with other areas of the Shufs buildings that have now become pritsiities on a 'lo do. list. These fepairment work$ have ¢tsntinued into 2023. The finance to support these works has come by ￿all$ing invegtmenl lunds. The Trustee Directors had previousty decided lo invest £1m through the professional guidance of Rathbone Brothers Plc. At the end of 2022, Rathl)ones were holding a portfolio of investments and accumulated incorne with 8 comts'ned market value of £900k- after encashing £100k of inve5trr￿nt during the year. The account$ include an annual provision for lh& flepreuabon of the buikling in th& a¢¢ounls. This ensures that the accounts ar6 presènted on a basis Ihat ièflects Ihe consumption of thi$ assèt ovèr time, in this case 100 years on a prolessionalty procured valuation. As indicated above. it is our intention to ￿pair and maintain the building lo the current high standards such thal the consumption ol this main asset is negligible in practice. The undetying excess of tsxpendilure over income ftjr the year ending 31 Decembtrr 2022 was anlicipaled. The prfmary cause of thls ¢Jef￿rt conllnues lo be attributable to the fall in membership numbers over past years and the associated loss of ￿VenUe. In more recent times, new members have been joining and it Is hoped that this trend will continue and help to reduce the operabng shortfall in the near future. Fund raising, donations and sponsorship have all played an important and significant part in defraying our operating costs for which enormous thank5 go lo all our generous mernbers and 5UPPOrter$. It should be noted Ihal we have claimed for Covid-19 relaled grants wherever possible and have used this money to support thè changed operations ofthè UHC durin9 lockdown. Apart from income directty attributable lo our charitable stabjs, the UHC is fvlly dependent on membership conlributions and other voluntary donalions or legaaes. Members, conlributions are generalty paid in full in a timely manner. which demonstrales the strength and signifKance of this covenantrlevel ol support. Debl Collection 1$ paramount. The losses in thè value ol the in¥estments during the year rellected the turt)ulent state of worfd financial markets. It should be appreciated that the mnies have been invested for the medium to long temi wrth the objectives of achieving both growth and income. Future gains or losses wll onty crystallise at the time when any ol the invesbnents are actualty realised. The trustees have mel the objectNes of the charity noted ab￿e throughout the year, by conb'nuing the religiou5 and edurational activtties. The trustees would like to thank the large number of I￿lUnteerS (estimated to be around 85.. security rota 45, Kiddush rota 15, Counal and Committees 30, wardens and various service leaders 15. less those who serve across rn0￿ than one of these categorisesl who have assisted during the year. Wthoul them the charty would not function at its current level.

United Hebrew Congregation - Leeds

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2022

Key measures of success for the organisation are attendances in Synagogue and membership numbers. Membership numbers at 31 December 2022 stood at 860 adults (2021: 879) plus just under 200 children.

The Synagogue takes its place as one of the three large orthodox communities in the Leeds city region seriously and normally hosts many school children in the course of a year to visit the Synagogue and to learn about our religion.

Financial review

As can be seen from the annual accounts for the year, the Statement of Financial Activities on page 12 shows an excess of expenditure over income of £135,905.

In considering the above figure, the following points should be noted:

• additional repair and refurbishment expenditure on the buildings, caretaker's bungalow and

• cemetery grounds amounted to over £66,000.

• expenditure of £34,563 has been charged in respect of depreciation.

• the income for the year included £31,816 from investments.

Page 12 also reflected unrealised net losses of £121,945 on investments for the year - a figure that largely wiped out the accumulated paper gains from past years. The unrestricted funds have decreased by £235,424 whilst the restricted funds have reduced by £22,426 to reflect the overall deficit for the year of £257,850.

This takes the reserves of the charity to £2,635,568 (2021: £2,893,418) - the details of which are as reflected in notes 28 and 29 of the following accounts.

The Directors and Trustees consider the assets of the charity are adequate to fulfil its obligations for the foreseeable future. The trustees regularly review the free reserves available to meet day to day expenses.

The Council review all costs in detail. This, with improved systems, processes, and financial controls, provides significant assurance over the viability of the synagogue for the foreseeable future.

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United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directorfs Report) Iconlinuedl Year ended 31 December 2022 Plans for future perfods The UHC Council. together with the VHC staff. conlinue to promote a proactNe and engaging approach toward5 members. Pursuing an active piogramme of weekty events. as well as incre8$ing oollaboration Mrith the other main Leeds Orthodox Synagogues in the provision of education, ￿ligiouS and speaker events and chantable acvities, is intended to mainlain the strength of Ihe UHC and its members. UHC'S brand ol vibrant engaging orthodoxy that is founded on being 'proud to be Jewish, wll continue to be developed. To this end. we continue to work on our social media and web presence. and a variety of specific projects. events and initiatives. Our ethos 15 to do 811 of this to the highest stsnd8rds to inspire and engage across 811 our mernbership. We are seeing the benefits of this in 8 posibve feelwd tsctor feeding through into new members conb"nuing lo join Ihe Synagogue. The financial objective ol the UHC is to break even in the short to medium tenn. The Synagogue's finances are conslantty monitored wth both Ihe Trustee Directors and the Council w0￿1n9 hard to implement appropriate plans to achieve that objective. The UHC re¢ognises ils pla￿ al the heart ol the Leeds Je￿$h ¢ommunity. 11 wll ￿ntInue lo look oulwards to play its role to hèlp ensure Ihè Leeds j￿iSh community is also vibrant and strong. There is a current drive to encourage unaffiliated members ol the wider Jewish community lo become members ofthe UHC. Trustee8' respon8lbllltle8 8tstement The tNstees. who a￿ also directors for the purposes of company 13w. are responsible for preparing the Iruslee$' report and the financial slal&menl$ in a¢¢ord8n¢e wrth appli¢&ble law and United Kingdom Accounung Standard$ IUnlt&d Kingdom Generalty Awl&d A¢¢ounling Pfacticel. Company law requires the charity trustees to prepa￿ financial statements for each year which give a true and lair view of the stale of affairs of the tharitable company and the incorning resources and applicats'on of resources. induding the income and expendilure. for that penod. In preparing these financi81 stslements. the Iwsiees are required to.. Select surtable accounting poliaes and then appty them consislenljy", observe the methods and pmciples in the applicable Charities SORP-, make judgments and accounb.ng esbmates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the ffinancial statements., prepare the financial ststerrenls on the going concem basis unless il is inappropriate to presume that the charity will conbnve in busines5. The tru5tee$ are responsible lor keeping adequale accounling records that are sufficient ¢0 show and explain the charity's transaclK)ns and disclose wlh reasonable accuracy at any titne the financial position of the charty and enable them tts ensuie that the financial statements cornply with the Companies Act 2006. They are also responsible for saleguarrjing the assets ol the chanty and hence for taking reasonable steps lor the prevention and detection of fraud and other irregularities.

United Hebrew Congregation - Leeds Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Directorfs Report) Iconlinuedl Year ended 31 December 2022 Audltor Each of the persons who is a triistee * the date of approv81 of this report confirm5 th8t'. so far as they a￿ aware, the￿ is no relevant audrt infom)alion of which the charrty's audrtor is unawaro.. and they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audrt informabon and to establish that the charity's auditor is aware of that information. May 2, 2023 The Iru$loe$' annual report and Ihe strategic report were approved on........................and signed on behaN ollhe boaril of trustèes by". MILe￿i M l Lewin (May 2, 2023 15'.24 GMT+ll MILewn Trustee

United Hebrew Congregation - Leeds Company Limited by Guarantee Independent Auditorfs Report to the Members of United Hebrew Congregation - Leeds Year ended 31 December 2022 Opinion We have audited the finanaal statements of United Hebrew Congregation- Leeds (the 'charitWl for the year ended 31 December 2022 which comprise the statement of financial acbvities linclu(Jing income and expenditure account). statement of financk81 posilion. statement of cash flows and the related notes, including 8 summary of significant arxounting poliries. The financial reporting framework that has been applied in their preparation is appli&4ble law and United Kingdom Accounting Standards, induding FRS 102 The Finanaal Reporting Standard applbcablè in thè UK and Republic of Iieland (United Kingdom Gèneially Accepted Accounts'ng Praclicel. In our opinion the financial statements.. give a twe and fair view of Ihe stale of the chanty's affairs as al 31 December 2022 and of its incorning resources and application of resources. including rts income and expenditu￿. for the ye8r then ended.. have been property p￿Pared in accordance wrth United Kingdom Generally Accepted Accounting Practi￿., havè been prepared in accordance vthh thè wuwemènts of Ihè Companiès Act 20¢6. Ba818 for opSnlon We conducted our audit in •ccordance wlh Intemalion81 Standards on Audits'ng IUKI IISAS IUKII and applicable 18w. Our responsibilitie5 under Ihose standard5 are ftjrther described in the auditor's sponsibililies for the audit of the financ4al statements section of ouf report. We are independent ol the charity in accordance with the ethical requirements that are relevant lo our audit ol the financial statements in the UK. including the FRC'S Ethical Standard. and have fvlfilled our other ethical responsibilits'es in accordance with these requirements. We believe Ihal Ihe audit eviderKe we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees. usè of thè 90ing coneem basls of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any malerial uncertainties relating to event5 or conditions thal, individualty or colleclively. may cast s￿nifICant doubt on the charity's ability to continue a5 8 going concem lor a period ol at le881 fv*lve mnlhs from when the fin8nci81 ststem&nls are 8ulhoris8d for issue. Our r6sponsibillties and Ihe resp)nsibilrt]"es of lh& trustees ￿ r&specl to goin9 concem are dascrfbed In the relevant sections of this report.

United Hebrew Congregation - Leeds Company Limited by Guarantee Independent Auditorfs Report to the Members of United Hebrew Congregation - Leeds i¢ontlnuod) Year ended 31 December 2022 other inforrnatyon The other inlorniation compnses the infomation induded in the annual report, other than the financial statements and our audilotrs report thereon. The Iruslees are responsible for the other infomiation. Our opinion on the financial statements does not cover Ihe other information and. except to the extent otherwise explicitty stated in our report. we do not express any form of assurance condusion thereon. In connection with our audit of the financial statemefts. our responsibility is to read the other information 8nd, in doing so, consider whether the olher information is materially Inconsistent with the financial statements or our knowledge obtained in the audit or olherwse appears to be materialty misstated. If we identify such material inconsistenc￿S or appa￿nt material misstatements, we are required to determine whether there is a material misstatement in the finanual slalements or a material rnisstatement of the other information. If. based on the work we have perfonned. we conclude thal there is a material misststement of this other inlorm8lKJn, w& are required to r&port th81 tsd. Wé hav8 nolhing to r•port in th1$ regard. Oplnlon8 on other matters pr08crSb•d by the Com￿nI•S Act 2006 In our opinion, based on the work undertaken in the CAJUTse of the audit.. th& infomolion given in the Iru$lees' for Ihe financial year fof whi¢h th¥ finanaal $ta¢&ments are prepared is ¢on8islenl vthh Ihe finan¢i818lalements', 8nd the Iruslee$' report ha$ preparod in ac￿rdanC• wth applicabl& legal rwuir8m&nts. Matt•rn on whl¢h ￿ ar¢ r•qulr•d to roport by •x¢•pUon In the light ol the knovAedge and underslanding of the charity and its environment obtained in the course of the audit. we have not identified material misstatements in the trustees, ￿pOrt. We have nothing lo ￿port in wpe¢t ol the loll(Ming matters in olation lo which th& Compani¥$ Act 20C6 quires us lo report lo you if, in our opinion". adequate accounting records have nol been kept. or ￿￿mS adequate lor our audit have not been received from branches not visited by us", or the finanual statements are not in agreement with the accounting records and retums., or certain disdosures of Irustees. remuneration specified by law are nol rnade.. or we have not received all the infornalion and explanalions we require for our audit.

United Hebrew Congregation - Leeds Company Limited by Guarantee Independent Auditorfs Report to the Members of United Hebrew Congregation - Leeds i¢ontlnuod) Year ended 31 December 2022 Re¥pon¥ibilitie$ of tru¥teg¥ As explained more fvlty in the Injslees. responsibilrties statement, the trustees Iwho are also the directors lor the purposes ol company lawl are ￿spOnsible for the preparation of the financial statements and lor being satisfied that they give a true and fair view. and for such intemal control as the trustees deterrnine is necessary to enable the preparation of financial ststements thal are free from material rnisstatemenl, whÈther due tts fraud or ￿Or. In preparing the financi81 statemènts, the trustees aTè iesponsible for assèssing thè ¢haritys 8bility to continue as a going concern, disdosing, as applicable, matters related to going concem and using the going concern basis ol accounting unless the twstees either intend lo liquidate the charity or to cease operations, or have no realisbc attematNe trwjt to do so. Audltorf¥ responslb1llt1￿ for audlt of th? Ilnanclal gtstwnents Our objectives are to obtain ￿asOnable assurance about whether the financial statements as a whole are free from material Misstateff￿nt, whelher due to fraud or error, and lo Issue an auditors report Ihal includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI wll a￿ayS detect a malerial misstatement when il exists. Misst8lemen15 can arise frorn Iraud or error and are considered rn8ieri81 if. individually or in the aggregate, Ihtsy could re8sonabty be expected lo influence the e¢onomic decisions of users taken on the b8$i8 of these financial statements. Irrogul8rttles, Indu¢Jing fraud, aro Instan￿$ of nOn-￿mplI9nC¥ wth laws and r8gulatlon$. W& d&slgn procedures in line with our responsibilities. outlined above. to detect material rnisslatemenls in respect of irregularities, induding fraud. The extent to wh￿h our procedures are capable ol detecting irregularities. including fraud is detsiled below., Ifvhile planning our audrt, we have made ￿gUIne$ of management and those charged with gtsv8manco around any actual or potential litigation and claims against the company for non-compliance w￿h specific laws and ￿gUla￿'0n$. The same has been ¢Jone in ￿SpeCt of any instances of Iraud or irregulanties. The sponses ￿CeiVed have been communicated wth ihe engagement team at the planning stsge. We have not been informed of any specific laws or regulatory related issues ihat could malerially impact the rinancial slalements in additK)n to this, there has been no suspe¢led fraud or Ir￿gu1a￿lles ￿pOrted lo tho us. While planning our audit the engagement partner selected appropnatety trained staff to be engaged In th6 audit and the team are allocated based on Iheir competence and capabilib"es. The audrt work undertaken is a subslantive work based audit approach. reviewing to source documentation where appropriate and includes a review and walklhrovgh ol the syslems which management have put in placo. These tests are diiectional. Therefr)re. they ale designed in a way to maximise audit effectiveness and the possible idents"fication of any material fraud, i￿gularitieS, 01 Instances of systems and procedure breaches. Our testing did not idenbfy any issues that wuwes any additional reporting. These tests and other areas of our audit are designed to enhance our abilty to detect cases of material fraud and certain irregularities. 11 should be noted Ihat our audit is carried oul using a material based approach and therelore does not lest every transaction. as such. il would not detect all instance5 of itrÈgularitlèS and specrficalty fraud which is inhetently morè dfftult to detecL 10

United Hebrew Congregation - Leeds Company Limited by Guarantee Independent Auditorfs Report to the Members of United Hebrew Congregation - Leeds i¢ontlnuod) Year ended 31 December 2022 A further description of our re5pon51bil￿eS for the audit of the financial statetnents is Iwated on the Financial Reporting Council's websrte at v￿.frC.Org.uk]aud1IorSre9pOnSibll￿.es. This description forms part of our auditor's report. Use of our report Thi5 report 15 rn8de 501ely to the charity's members. 85 a biKty. in acwrdance with Chaptei 3 01 P8rt 16 of th8 Cornpanies Act 2006. Our audit work has been undertaken so th8t we rnight state to the charity's members those matters we are required to state lo them in an audito¢s report and for no other purpose. To the fullest extent pemiitted by law. we do not accept or assume responsibility to anyone other than the charity and the chanty's Members as a body. for our audit work. for this report. or for the opinions we have formed. Dale Coleman (May 2, 2023 15:46 GMT+ll Dale Coleman FCA (Senior Ststutory Auditor) For and on beham of Ford Campbell Freedman Limited Chartered accountants & statutory auditor 2nd Floor 33 Park Place Leeds L81 2R Y May 2, 2023 11

United Hebrew Congregation - Leeds Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 December 2022 2022 Restricted funds Totsl funds 2021 Unrestricted lunds Total lunds Note Income and endowments Donations and legacies other trading activities Investrnent in¢oms Other income 290.516 4,689 31,816 97,990 56.022 346.S38 4.689 31.816 102,840 350.950 2,408 27,389 109,294 4,850 Total Incomè 425,011 60.872 485.883 490,041 Exp•ndlturè Expenditure on raising fun¢Js'. Costs of other trading activilies Expenditure on charitable activilies Other expenditure Total expendlture 4,242 484.765 49,483 4.242 S09,$63 107,983 5,154 429.921 113.172 10,11 12 24.798 $8.500 538.490 83.298 621,788 548,247 Nel loutgoSng1 expendllur 1113,4791 122.426} 1135,9051 158.2061 Nel Ilossesllgains on investments 13 1121,9451 1121.9451 88,421 Net lexpendlturelllncom• and not movement In lunds 1235.4241 122.4261 1257.8501 30,215 Reconclllatlon ol funds Total funds brought forward Total funds carrled lopNard 2.805.822 87.5 2,893.418 2,863,203 2,570,398 65.170 2,635,568 2,893,418 The stalernent ol finanaal activrties indudes all gains and losses recognised in the year. All income and expenditure derive from continuing acb'vilies. The notes on pages 15 to 27 fomi part of these flnanclal statements. 12

United Hebrew Congregation - Leeds Company Limited by Guarantee Statement of Financial Position 31 December 2022 2022 2021 Fixed a$Bets Tangible fixed assets Investments 19 1.722.457 902.476 1,751,520 1,125,867 2.624.933 2,877,387 Current assets Stocks Debtors Investments Cash 8t bank and in hand 21 22 23 15,988 19,119 14,475 15.482 12.682 14.625 33.865 70.916 57,264 Cr•dltors.' amounts l•llln9 (Ju• wlthlrt on y•or N•t ¢urr•nt oss•ts 25 60.281 41,233 10.635 16,031 Total le¥s current Ilabllltl 2,635.568 2,893,418 Nel a¥¥el¥ 2,635.568 2,893,418 Fund¥ of the charfty Restricted fund5 Unrestricted funds 6S.170 2.570.398 87,596 2,805,822 Totsl ¢h•rlty funds 2,635.568 2,893,418 rhtr￿ financial $18lemnl$ wer• approved by lh• board of truslfj&$ an¢J aulhoris&d for issue on May 2, 2023 , and are Signed on behalf of the board ty.. M/Le￿i M l Leivin Imdy 2. 2U23 15."24 GMT+ll M l Lewin Trustee The notes on pages 15 to 27 fomi part of these flnanclal statements. 13

United Hebrew Congregation - Leeds Company Limited by Guarantee Statement of Cash Flows Year ended 31 December 2022 2022 2021 Note Cash flows from operating activitsgs Net lexpendrtureKincomè 1257.8501 30,215 Adjustments for.. Depreciation of tangible fixed assets Nel Ilossesllgains on investments Dividend5. interest and rents from inveslmenls Interest payable and similar ch8r99S Accrued expensesllincome} 34.S63 121,945 131.8161 2.098 18,452 34,467 188.4211 127,3891 2,096 115,0661 Changes In." Stocks Trade and other debtors Trade and other Creditors 11.5131 13.6371 596 14771 18681 13.272 Cash generated from operations 1117.1621 152,1711 Interest paid Net cash used in operating activities 12.0981 1119.2601 12,0961 154,2671 CaBh flows Irom Invo8tlng actlvltle¥ Dividends. interèst and rents from inveslm&nl$ Pur¢has¥ ol tangible assèts Purchases of other investments Proceeds from sale of olher investments 31.816 15.5001 27,389 15841 127,0591 2,914 101,446 Net cash from investing acllviti6$ 127.762 2,660 N•t Incr•a8•lldeer•88•1 In ea8h and cash •qulvalfrnt• Cash and cash •qulvalent8 at beglnnlng of year Cash and ea8h •qulval•nts at •nd ol y••r 8,$02 27,307 IS1,6071 78,914 24 35,809 27,307 The notes on pages 15 to 27 fomi part of these flnanclal statements. 14

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2022 General Informatlon The charity 15 a public benefit entrty and a priv*e cornpany limrted by guarantee. registered in England and Wales and 8 registeted charity in England and Wales. The 8ddie$s of the registered office is 151 Shadwell Lane, Leeds, LS17 8DW. Stat•m•nt ol compllanee These financAal statements have been prepared in compliance with FRS 102. The FinancAal Reporting Sl8nd8rd applicable in the UK and Republic of Ireland.. the St8tement of Recommended Practice applicable to charibes preparing their accounts in acwrdance the Financial Reporting Stsndaid applicable in thtr UK and Republic of Ireland IFRS 1021 Icharitigs SORP IFRS 102118nd the Charrties Act2011. United Hebrew Congregation Leeds meets the definition of a public benefit entty under FRS 102. Assets and liabilities are initialty recognised at historic or transaction value unles5 otherwise stated in the relevant accounting poliw noles. A¢¢ountlng p¢ll¢l•8 Ba818 of prnparatlon The financial ststements have been prepa￿ on the histoiical cost basis, as modffjed by the revalualK)n of certain fixed assets and in¥e3tments measured at fair value ¢hrou9h income or expenditure. The finandal statemènts are prepared In slerfing, which is th& luncts.onal Curren￿ of Ihe entlty. Golng cone•rn There are no material uncertainties about the chari￿$ ability lo conbnue. Judg•mtrnts and key $our¢e$ of ¢8tbm•tbon un¢ert•lnty The prèparation ol the finanoal statements requires management to make judgements, estlmates and assumptions that affect the amounts reported. These estimates an¢J judgements are continualty reviewed and are based on expenence and other factors, including expeCta￿onS of future events that are believed lo be reasonabk under the circumslances. Fund o¢countin9 Unrestricted fvnds arè availabkn lor u$& at lh$ di$¢r¢b"on of th¢ tru$tee$ lo fvrth¢r any of tho ¢harity' purposes. Designated funds are unrestricted funds eam)arked by the trustees for pa￿'Cular future project or commrtment. Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through thè terms of an appeal, and fall intr) one of Iwts sutKlasses". ￿Stricted income funds or endowtllent lunds. 15

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 Accountlng pollcles icoft Incoming re¥our¢e8 All ineoming resources are induded in the statement of financial actNthes when entitlement has passed to the charity., it is probable thal the econom￿ benefits associated with the transaction will flow to the charrty and the amount can be reliab￿ measured. The following specthc policies are applied to particular categories of income.. income from donations or grants is rerjognised when there is evidence of entitlernent to the gift, receipt 15 probable and rts amount can be ffeasured reliabty. legacy In¢ome 1$ r¢¢ognised vthèn r￿1p1 1$ probable and ènlrtlem•nt 1$ establishe4. in¢orne from donated 9OOtls 1$ mtrasuied at the fair Value of Ihtr good$ unle$$ thi$ is impra¢tieAI lo mèasure reliabty, in which case thè Valuè is derived from thè cost to thè donor or the èstimated resale value. Donated facilities and seNices are recognised in the accounts when received il the value can be reliably measured. No amounts are induded for the contributs'on of general volunteers. incorne from contracts for the suppty of sew¥tis is rewanised with the delivery of the contracted Service. This is da53ified as unrestricted lunds unless there is a contractual requirement for il lo be spent on 8 particular purpose and relume(J if unspent, in which case it may be regarded as r&stricted. R•8ourc•8 •xp•nd•d Expenditure is recognised on an accnjals basis as a liabilty is incur￿. Expenditu￿ indudes any VAT which cannot be lulty recovered, and is da8srfied under heading8 of the ststemenl of financial activities lo which it relates.. expènditure on ralsing lunds indudès th8 costs of all fvndralsing 8etivltlès, ev8nts. non-charitable tradin9 activths, and the sale of donated goods. expenditure on charitable activrties indudes all costs Incur￿ by a charity in undertaking activities that further its charitable aims for the benefft of ils benefiaaries, including those support costs and costs relabng to the governance of Ihe chanty apportioned to charitable activities. other expenditure includes all expenditure that is neilher relaled to raising ftjnds for the charity nor part of its expenditure on charitable actyvibes. All costs are alloc8t8d to expe1￿1t￿re categorie$ rellecting the use of the re$ouice. Direct cost$ attnbutable to a single activity a￿ allocated direcfy to Ihat activrty. Shared costs are apportsoned beNveen the aCtIv￿e$ they conln.bute to on a reasonable. justffiable and consistent basis. Tanglble assets Tangible a55ets are inrti81ty recordeil at wsl. and subsequentty slated al cost less 8ny accufflulaled depreciation and impaiiment losses. Any tangible asset5 G4rried al ievalued atnount5 are recorded al the fair value at the date of revalUat￿n less any subsequent accumulated depreciats.on and subsequent accumulated impaiment kjsses. 16

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 Accountlng pollcles icoft T¥ngibl¥ assets (¢onlin¥¢dJ An inerease in the carrying amunt of an asset as a result of a ievaluatitsn, is recognised in other recognised gains and losses, unless il reverses a charge fof impaimient that has previously been recognised as expenditure wthin the ststement of finan(ial actsvth"es. A decrease in the carrying amount ol an asset as a resuh of revaluation. is recognised in olher recognised gains and losses, except to which it offsets any previous revaluation gain. in which case the loss is shown within other recognised gains and losses on the slalemenl of finanrAal actiwbes. Dtrprtr¢lotl¢n Depreciats'on is calculaled so as to vmte off the cosl or valuation of an asset, less its residual value. over the useful economic lrfe of that assel as follows.. Land and buildings Fixture5. fillings and computer equipment 1 % Slraight line exduding land 3.33% and 25% Straigh¢ line Investments Listed investrnents are measured at lair value wth thanges in fair value being recognised in income and expenditure. Impalmi*nt of fixed a$￿ts A review lor indicators of impairmenl is ¢amed out al each feporting dale, wrth the recoverable amount being estimated %there such indicators exist. Where the carying value exceeds the recoverable amount. the asset is impaired accordingty. Prior impaimients are also reviewed lor possible reversal at each reporting date. For the purposes of impaimenl testing. when il 1$ not possible lo estimate the re¢tsver8ble 8mtsunl of an individual asset, an esbmate is made of the ￿coverable amount ol the cash-generating unit to which the asset belongs. The cash-generating unrt is the smallest identffiable group of assets that includes the asset and generates cash inflows Ihat largety independent of the cash inflows from other assets or groups of assets. Sto¢k$ Stocks are measured al the lower of cost and estimaled selling piice less cost5 to complete and sell. Cost includes all costs ol purchase, costs of conversion and other costs incuffed in bringing the stock to its p￿sent location and condib"on. Defined contrlbullon plans Contribution¥ to defined conlribution plans are recognised as an expense in the period in which the related setvice is pmwded. Prepaid contributions a￿ recognise(l as an asset to the extent that th6 p￿paYment will lead to a reduction in future payments or a cash relun¢J. 17

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 Accountlng pollcles icoft Defined Contribution plans (¢ontynu When contributions are not expected to be settled wholty wthin 12 monlhs of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding ol the discount is recognised as an expense in the period in which it arises. Llmited by guaran Thè Charity is a Company limited by guarantee and has no sharè capital. In the event of the charity being wound up. the liability in respect ol the guaiantee is limited to £1 per member ol the charity. Donatlons and legacle• Unrestricted Funds Restricted Total Funds Funds 2022 Donatloni Members contributions Tax repayment Donats'ons 232.772 SS.770 1.974 S6,022 288,794 55,770 1,974 2￿).518 56,022 346,538 Unresincted Funds Restricted Total Funds Funds 2021 Dtsn•tlon8 Members conlributSons Tax repayment Donats'ons 218.8 57.707 18,917 SS,336 274,226 S7,707 19,017 100 295.514 55,436 350,950 Othèr tradlng de￿¥111*5 Unrestricted Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 Incorne Irom B¢x)kshop Income from Leisure circle 3.311 1,378 3,311 1.378 2,388 20 2,388 20 4,689 4,689 2,408 2,408 Inv•8tm•nt incom• Unrestricted Total Funds Unrestricted Total Funds Fvnds 2022 Funds 2021 Incorne from listed investrrents 31.816 31,816 27,389 27,389 18

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 Other Income Unrestricted Fund5 Restricted Total Funds Funds 2022 Other income Funeral and other related income 63.428 34.562 4,850 68.278 34,562 97.990 4,850 102,840 Unrestricted Funds Restricted Total Funds Funds 2021 other income Funer818nd othef related in¢om& 9,530 83.576 45,718 45.718 99.764 9,530 109.294 of other tradlng o¢tlvltl Un￿stn"¢t8d Totsl Funds Vnre$lri¢led Total Fun¢y8 Funds 2022 Funds 2021 Book shop costs other activites Advertlsing 3,000 395 847 2,(X)O 1,662 1,492 2.000 1.662 1.492 395 847 4,242 4,242 5,154 5,154 10. Expendltur• on charltable actlvllle8 by fund ty Unfesliided Funds Reslricled Totsl Fuftd$ Funds 2022 Running costs Kiddush and Festival expenses Donations to olher charities Support costs 19,850 384,495 45,915 7,813 71.340 45.915 2.865 71.340 4,948 484.765 24,798 509,563 Unresincted Funds Restricted Total Funds Funds 2021 Running costs Kiddush and FestNal expenses Donats'ons to other charities Support cosis 279,671 35,230 9,670 74.664 25,364 100 5,221 305,034 35,330 14,891 74.666 399.235 30,685 429,921 19

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 11. Expendlture on charStable actlvltles by actSvlty type Actiwties undertaken directly Support costs Total fund$ 2022 Totsl fund 2021 Running costs Kiddush and Festwal expenses Donab'ons to other ch8rities Goveman¢e ¢o$ts 384.495 45.915 7.813 384,495 45.915 7.813 71.340 305,034 35.330 14,891 74,666 71,340 438.223 71.340 509.S63 429.921 12. Other expendituro Unre$tri¢tsd Fund$ R&$lri¢led Total Fund8 Funds 2022 Funeral and other related expendibjre 49.483 58,500 107,983 Unrestricted Funds Restricted Total Funds Funds 2021 Funeral and olhef r•laled expendilur• 59.643 53,530 113,172 13, N•t1108$•8llgaln8 on Inv¢$tsntnts Unrestrictèd Totsl Fund$ Vnre$lri¢ted Total Funds Funds 2022 Funds 2021 Gainsll103se81 on listed inveslment 1121.9451 1121,9451 88,421 88,421 14. Net lexpendlturevlncome Net lexpendilureifincome is slated after charglngllcred￿n9>'. 2022 2021 Depreciation of tangible fixed assets 34,563 34,467 15. Audrtorn rèmumratlon 2022 2021 Fees payable lor the 8udit of the financaal slalements 7.620 6.900 Fees payable to the chariV$ auditor and its aswoat8s fty other services.. Taxation advisory serwces 504 504 20

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 16. Staff costs The totsl staff costs and employee beneffts forthe rep￿tIng period are anatysed as follows. 2022 2021 Wages and salaries Social security costs Employer contribubons lo pension plans 220.636 14,857 6.846 188,534 13,319 6,191 242,339 208,044 The average head counl ol employees duriThJ the year was 7 12021.. 71. The average number ol I￿￿'me equNalent employees during the year is anatysed as follows.. 2022 No. 2021 No. Number ol olher staff The number ol employees whose rtrmuneration lor the year f811 wrthin the following bands, We￿.. 2022 2021 No. No. £90,C¥JO to £99.999 17. Trustee remuneratlon and expen8 No ￿muneratIon or other benefrts from employment with the charity or a related entty were received by the trustees. 18. Tr•n$f•rs b•twwn fund$ There have been no fund translers in the currenl year {2021.' £26,SCK) was transferred from the restricted fund to the un￿striCted fund see note 281. 19. Tanglble Ilxed assets Land and Fixturès and buildings frttings Totsl Cost At 1 January 2022 Additions 1.547.174 397.095 5.500 1,944,269 5,500 At 31 Oecember 2022 1.547.174 402,595 1,949,769 Depreclatlon At 1 January 2022 Charge for the year At 31 Oecernber 2022 108.750 15.000 83.999 19,563 192,749 34.563 123.750 103.562 227,312 Carrying amount At 31 Oecember 2022 1.423.424 299,033 1.722.457 At 31 Decernber 2021 1.438.424 313,096 1,751,520 21

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 20. Investments Listsd investments Cost or valuatjon At 1 January 2022 Additions DisPOS815 Fair value movtrmenls 1.125,867 1100.7821 1122.6091 At 31 Oecember 2022 902,476 Irnpaimi¢nt At 1 January 2022 and 31 Dec¢m￿r 2022 Carrylng afflounl At 31 D¢¢emb¢r 2022 902.476 Al 31 December 2021 1,125,867 All investments shown above are held at valuab'on. Flnanclal a•8•ts h•ld at falr valu• The listed investments are shown al market value as provided by the chari￿8 investment managerB Rathbone Brother6 Plc. 21, Sto¢k• 2022 2021 Total st(￿k 15,988 14,47S 22. D•btors 2022 2021 Pr•paymènts and a¢crued Ir￿QmI Other debtors 13.492 5.627 10,708 4,774 19.119 15,482 23. Inve¥tments 2022 2021 Short-temi deposits 12,682 22

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 24. Cash and cash equlvalents Cash and cash equivalents comprise the folh)wing'. 2022 2021 Cash at bank and in hand Short-temi deposits 33.865 14,625 12,682 35,809 27,307 25. Crèdltors: amounts falllng duè wlthln on• y•ar 2022 2021 Accru81s and deferred incory Other creditors 35.267 25.014 16.815 24,418 60.281 41,233 P•n$lon• and othor p￿1 r•tlf•m•nt bon¢tlt• D*fin¢d ¢ontrlbutlon pl•n• The amount recognised in income or expeThJiture as an expense in relation lo defined contribution plans was £6,84612021'. £6.1911. 27, Gran¢$ Govemmenl grants are recognlsed al the falr value of Ihe asset recelved or recelvable. Grants are nol recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Govemmenl grants are recognised using the accrual model and the perfornian￿ model. Under Ihe accnjal model, govemment grants relating to revenue are recognised on a systemalic basis over Ihe periods in which Ihe company recognises the relaled costs for which Ihe grant is intended to ￿MpenSale. Granls that are receivable as ¢ompen$ation lor expenses or los$e$ already incurred or lor the purpo$tr of giving immediate financi81 support to thè Éntity wrth no lulure r¢laleil ¢o$ts are ￿¢09n1$$￿ in in¢om¢ in tho ptrriod in whi¢h rt becomes ￿ceivable. 23

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 28. Analysls of charStable funds Unrestricted funds Al 1 Jan 2022 Gains and At losses 31 Dèc 2022 Income Expenditure Transfe(s General funds Designated fvnd leg8Cy D&5ignated fixed asset reserve Designated Chazan fund Designated New Year Appeal fund 1.614.209 423.637 1473.6191 1121,9451 1,442,282 1,046.925 1,046,925 109,487 163,3861 46,101 3,758 1,0 11,48SI 3,363 31.443 31,727 2,805.822 425.011 1538.4901 1121,9451 2,570,398 At 1 Jan 2021 Gains and At 105ses 310ec 2021 Income Expendilure Transfers Genèral funds D¥signalèd lund legacy Designated fixed asset reserve Designated Chazan lund Dèsignated N Year Appeal fund 1,515,192 407.588 1439,257) 42,265 88,421 1,614.209 1,058,289 111,3eAI 1,046.92S 121.178 111.6891 109.487 3,758 11501 3,758 31,443 17.337 {1,5721 1464.0321 115,7851 26,5 31.443 2,729.858 425.075 88,421 2,805,822 Designated fixed asset resèNe is a lund sèt up for specific capital repairs and d8pr•ciatlon. Designated Fund legacy contains funds ring-fenced by the trustees. Chazan fvnd contains donat￿n3 Irom members for Hebrew reading lessons. This money 15 then spent on projecls in keeping vthh the ethos of the UHC. Dèsignated funds for New Yèar appeal contains fuThJs rin9-fenced by the trust8es.

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 28. Analysls of charStable funds {¢on R￿trIcted fund¥ Al 1 Jan 2022 Gains and At losses 31 Dèc 2022 Income Expenditure Transfe(s Cernetery Maintenance Building Repairs Leed5 Jewish Representatsve Council Contribution UHC legacy New Mums lunch Govemmenl Coronavirus Community Support fund Diverse community funding Slay Well Winter grant 12.013 75.583 51.074 158.5001 115.0001 4,587 60,583 14,9481 4.850 14.8501 183,2981 87.596 60.872 65,170 Al 1 Jan 2021 Gains and At 10$$$$ 31 D&¢ 2021 Incom& EX￿ndItUre Trnn$fe(8 Cemetery Maintenance Building Repairs Leeds Jewish Represent81i¥e Council Contribution UHC legacy New Mums lunch Govemmenl Coronavirus Cornrnunity Support lund Diverse community funding Stay Well Winter granl 14.530 90.583 50,115 152.6321 115,0001 12.013 75,583 5,221 {5,2211 26,500 I26,5￿) 11)) 11001 9,530 {9,5301 1,732 {1,7321 133.345 184.2151 126.5(KJl 87.596 25

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 28. Analysls of charStable funds {¢on Cemetery Maintenance contribub'ons are used for the maintenance of the cemetery. Building repaifs contributions raised foi major rÈlurtishmÈnt of thè charrty buildings. Leeds Jevhsh Representats"ve Counal contribub.on t￿WardS the work carried out by the organisats"on. In 2021, the UHC legacy fvnd balancE was transferred ￿ the general fijnd reserve to reflect its lasting objectives of supporting the UHC charty. rts rnembers and the wider communty. Nèw Mums lunch fvnd$ raised to prepa￿ a meal to support Ihe tsmili&s. Govemment Coronavirus Communrty Support fund provide funds to increase community support to vulnerable people affected ty Ihe COVICk19 crisis. Diverse community funding are to be used lo lead on PoS￿¥e Covid-19 messages and support for cutturalty diverse communities in Leeds. Stay Wèll Winter grant funding wa$ u$eil lo provitlè a wam $pa¢e within the ¢ommunlty. 29. Analy81s of n•t a88•t• b•tw••n fund8 Unreslricted Funds Restricted Total Fund8 Funds 2022 Tangible fixed 0s$818 Investments Current assets 1,661.874 902,476 6.048 60,583 1.722,457 902.476 10.635 4,587 Nèt a8•èts 2,570,398 65,170 2,635,568 Unrestricted Funds Rèstricted Total Funds Funds 2021 Tangible fixed assets Investrnenls Current assèl$ 1.675.937 1,125.867 4.018 75,583 1,751,520 1.125.867 16,031 12,013 Net a¥sets 2,805.822 87,596 2,893,418 Flnanclal Instruments Th& ¢arrying amount for Èach ¢ate90ry olfinan¢ial inslwum8nl 1$ as fdlows.. 2022 2021 Flnan¢lal assets measured at falr value throvgh Income and eXpendI￿re Financial assets measured at fair value through income and exp8ndituie 902.476 1,125,867 26

United Hebrew Congregation - Leeds Company Limited by Guarantee Notes to the Financial Statements (Con(￿￿ed) Year ended 31 December 2022 31. Analysls of changes In net debt At At 1 Jan 2022 Cash flows 31 0¢¢ 2022 Cash at bank and in hand Current asset investments 14,625 12.682 19,240 110,7381 8,502 33.865 27.307 35,809 32. Related partlès During the period the trustees made unconditional donations to the charity totalling £9,561 12021 £5.6851. 27