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. 

**5** 



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$ing oollaboration Mrith
the other main Leeds Orthodox Synagogues in the provision of education, ￿ligiouS and speaker events and
chantable ac*vities, is intended to mainlain the strength of Ihe UHC and its members.
UHC'S brand ol vibrant engaging orthodoxy that is founded on being 'proud to be Jewish, wll continue to be
developed. To this end. we continue to work on our social media and web presence. and a variety of
specific projects. events and initiatives. Our ethos 15 to do 811 of this to the highest stsnd8rds to inspire and
engage across 811 our mernbership. We are seeing the benefits of this in 8 posibve feel*wd tsctor feeding
through into new members conb"nuing lo join Ihe Synagogue.
The financial objective ol the UHC is to break even in the short to medium tenn. The Synagogue's finances
are conslantty monitored wth both Ihe Trustee Directors and the Council w0￿1n9 hard to implement
appropriate plans to achieve that objective.
The UHC re¢ognises ils pla￿ al the heart ol the Leeds Je￿$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 $18lem*nl$ 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
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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