REGISTERED COMPANY NUMBER: 01810883 (England and Wales)
REGISTERED CHARITY NUMBER: 515316
Report of the Trustees and
Financial Statements for the Year Ended 31 December 2023
for
United Hebrew Congregation - Leeds
(A Company Limited by Guarantee)
FORD CAMPBELL FREEDMAN

United Hebrew Congregation - Leeds
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Report of the Independent Auditors
7 to 10
statement of Financial Activities
Balance Sheet
12
Cash Flow Statement
13
Notes to the Cash Flow Statement
14
Notes to the Financial Statements
15 to 25

United Hebrew Congregation - Leeds
Report ofthe Trustees
for the Year Ended 31 December 2023
The trustees who are also directors of the charity for the purFM)ses of the Companies Act 2006, present their rep)rt
with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the
provisions of Accounting and Reporting ty Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wrth the Financial ReF()rting Standard applicable in the UK and Republic
of Ireland (FRS 102) (effective 1 January 2019).
OBJ ECTIVES AND ACTIVITIES
Objectives and aims
Introduction
The United Hebrew Congregation (UHC), Leeds seeks through its principal activities and t¥ rts constitution, to
advance the religious and educational needs of the Leeds Jewish community. In furtherance of that activity, it
holds certain proFErties and assets.
This reFx)rt sets out the acts"vities of the UHC for the year erKled 31 De￿mIEr 2023, to meet its aims as set out
alJ)ve.
Religious seNices have been FKovided throughoLrt the year with extra services for s￿¢la1 occasions. In addition,
the needs of our memlErs have tEen met ty the organisation of otheractivities, some religious, some educational,
some social and cultural, and some life cycle event driven and pastoral.
Religious Services
The normal pEttern of service is as OLrtlined below.
Religious services are held at least ￿lce daity, every day of the year for adult memLErs. On Jewish festivals
additional services have LEen held, as appropriate.
Upto four services for children and young peoFAe are held every Shabbat (Saturday) run Ly trained and SUPErvised
yOLrth leaders. Children and yOLrth services are successful arKJ well atterKJed.
All main synagogue services are either conducted ty or assisted Ly our senior minister Rabbi All￿rt Chait MBE
and lay leaders.
The UHC also produces both Kabbalat Shabb3t and Havdalah setvices as well as Shiva and othergroup meetings
and requirements.
Educational Activities
Our senior minister, Rabbi AItErt Chait, provides ed￿atIonal services for all UHC members by sermons and
learning sessions, either in grou￿ or individually, ty leading discussiorts and leading stulty in Torah.
The aims of the United Hebrew Congregation, Leeds are undertaken specifically to ensure the charitable
objectives meet the public tenefit requirement of the Charrties Act 2011.
Page 1

United Hebrew Congregation - Leeds
Report ofthe Trustees
for the Year Ended 31 December 2023
STRATEGIC REPORT
Achievement and perfor￿AnCe
Charitable activities
The UHC funds have all tEen applied towards the furtheran￿ of our aim. to supply the setvices required of us
and to make sure that the facilities are fit for purpose.
The UHC has continued to tEnefit from the balar￿e of a £1.7m legacy.
In 2018 the Shul embarked on a mUch-￿eded reFEir and refurb1sh￿￿nt programme to deal with some ofthe more
imFx)rtant and neglected parts of the buildirvJs.
Repair work started in 2022 has LEen continued in 2023 and is due to tE completed in 2024. The finance to
support these works has come ty realising investment funds.
The Trustee Directors had previousty decided to invest £1 m through the yofessional guidance of RathlJ)ne
Brothers Plc. At the end of 2023, Rathlxjnes were holding a portfolio of investments and accumulated income with
a combined market value of £850k.
The accounts include an annual FKovision for the depreciation of the Mildirg in the accounts. This ensures that
the accounts are presented on a basis that reflects the consumFrtion of this asset over time, in this case 100 years
on a professionally procured valuation. As indicated above, it is our intention to repair and maintain the building to
the current high standards swh that the consumption of this main asset is negligible in practice.
The underlying excess of exFEnditure over ir￿orne for the year ending 31 DecemLEr 2023 was anticipated.
The main causes of this deficit comes ftom higher costs and, over previous years: a declining number of paying
members and the associated loss of revenue, as well as subscription rates being held back during the pandemic.
However, new members have been joining througFK)Ut 2023, benefiting from a free one-year membership offer,
and for the first time in a number of years UHC has seen a net increase in mem1￿[ numbers. It is planned for this
trend will continue, and as new members start to pay subscriptions, to help to reduce the OPErating shortfall in
2024.
Fund raising, donations and SFX)nsorship have all played an impxjrtant and significatrt part in offsetting our
OFErating costs for which enormous thanks go to all our generous memLErs ar¥J suppK)rters.
Apart from income directly attributable to our charitable status, the UHC is fully depEndent on membership
contributions and othervoluntary donations or legacies. Members, contributions ale generally paid in full in a timely
manner, which demonstrates the strength ar¥J significance of this covenanvlevel of SUPF()rt. Debt collection is
paramount.
The pro-rata value of the investments during the year increased slightly despite the turbulence in financial markets,
though there has been a modest call on capital. It should be appreciated that the monies have been invested for
the medium to long term with the objectives of achieving t()th growth and income_ Future gains or losses will only
crystallise at the time when any of the Investments are actually realised.
The trustees have met the otr4'ectives of the charity noted above throughout the year, by continuing the religious
and educational activities.
The trustees would like to thank the large nUmt￿r of volunteers (estimated to be around 85.. security rota 45,
Kiddush rota 15, Council and Committees 30, wardens and various service leaders 15, less those who serve
across more than one of these categorises) who have assisted during the year. Without them the charity would
not function at its current level.
Page 2

United Hebrew Congregation - Leeds
Report ofthe Trustees
for the Year Ended 31 December 2023
Key measures of success for the organisation are attendances in Synag)gue and membership numlErs.
Membership numbers at 31 De￿mber 2023 stood at 9(X) adults (2022.. 860) plus just over 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 scfM)ol children in the course of a year to visit the Synagogue and to learn about our
religion.
Financial review
As can seen from the annual accounts for the year, the Statement of Financial Activities on page 11 shows an
excess of exFEnditure over income of £91,027.
In considering the aLK)ve figure, the following wints sfK)uld LE noted..
exFenditure of £34,537 has Leen charged in respect of depreciation.
the income for the year included £31,039 from investments.
Page 11 also reflected unrealised net gain of £30,245 on investments for the year. The unrestricted funds have
decreased by £71,440 whilst the restricted funds have reduced by £19,587 to reflect the overall deficit for the
year of £91,027.
This takes the reserves of the charity to £2,544,541 (2022. £2,635,568) - the details of which are as reflected in
note 18 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 exFEnses.
The Council review all costs in detail. This, with improved systems, processes, and financial controls, provides
significant assurance over the viabilty of the synag(yJue for the foieseeaLle future.
Plans for future periods
The UHC Council, together with the UHC staff, continue to promote a proactive and engaging approach towards
members. Pursuing an active programme ofweekly everrts, as well as increasing collatoiation with the other main
Leeds Orthodox Synagogues in the provision of educats'on, religious and speaker events and charitable activities,
is intended to maintain the strength of the UHC and its memLErs.
UHC'S brand of vibrant engaging orthodoxy that is founded on LEing 'proud to LE Jewish, will 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 is to do all of this to the highest standards to inspire and engage across
all our MeMi￿rShiP We are seeing the benefits of this in a Fnsitive fee1-g1￿)d factor feeding through into new
members continuing to join the Synagogue.
The financial objective of the UHC is to t￿eak even in the short to medium term although we are forecasting a
deficit in 2024. The Synagogue's finances are constantly monitored with tx)th the Trustee Directors and the Council
working hard to implement appropriate plans to achieve that obj￿tiVe.
The UHC recognises its place at the heart of the Leeds Jewish community It will continue to look outwards to play
its role to help ensure the Leeds Jewish community is also vibrant and stror¥J There is a current drive to encourage
unaff iliated members of the wider Jewish community to tr￿corne members of the UHC.
Page 3

United Hebrew Congregation - Leeds
Report ofthe Trustees
for the Year Ended 31 December 2023
STRUCTURE. GOVERNANCEAND MANAGEMENT
Governing document
The oFErations of the United Hebrew congregats.on Leeds ( UHC") are ￿verned 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.
Organisational structure
The structure of the Council of the UHC remains the President, one WI￿ President and the chairs of the finance,
facilities, administration, adutt services, youth servI￿s, events, and marketing and communications committees,
and the immediate past president, in addition to elected and apFx)irrted ordinary memlErs.
The Council normally M￿ts On￿ every six weeks to determine FX)licy and direction and to provide governance
and management of the many functions, duties, tasks and activities of the UHC.
In addition, a Board of Trustee Directors continues to provide strategic oversight of and supp)rt to the Council and
organisation but is not involved in rts day-to-day running.
The Poard plays a key role in determining the apyoyiate investment FX)licy relating to funds acquired from the
recent legacy, with the support and athice of rts professional advisers, Rathbone Brothers Plc. These
arrangements are designed to provide a high level of assuran￿ for the future sustainability of the organisation.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01810883 (England and Wales)
Registered Charity number
515316
Registered office
151 Shadwell Lane
Leeds
West Yorkshire
LS17 8DW
Trustees
P D Berwin (appointed 171512023)
R H Dewar
A S Manning (appointed 171512023)
JLRose
Emziff
M l Lewin (resigned 1715r2023)
Mrs S P Graham (formerly Dorsey) (resigned 171512023)
Company Secretary
A Gould
Page 4

United Hebrew Congregation - Leeds
Report ofthe Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Auditors
Ford Campbell Freedman Limited
Chartered accountant & statutory auditor
2nd Floor
33 Park Place
Leeds
LS1 2RY
Bankers
HSBC Bank plc
PO Box 105
33 Park Row
Leeds
LS1 1LD
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of United He￿￿eW congregats.on - Leeds for the purposes of company
law) are reswnsible for preparing the Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the state of affairs of the charitable compErYy and of incomir¥J resources and application of
resources, including the income and expEnditure, of the charitaLle company for that FEriod. In preparing those
financial statements, the trustees are requiied to
select suitable accourrting Fxjlicies and then apply them consistentty"
observe the methods and p[ir￿lPleS in the Charity SORP,
make judgements and estirTkqtes that are reasonable and prudent",
state whether applicable accounting standards have LEen followed, subject to any material departures
disclosed and explained in the financial statements,
prepare the financial statements on the going cOn￿rn LEsis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are resFX)nsible for keeFrfng proFEr accounting records which disclose with reasonable accuracy at
ary time the financial FX)Sition ofthe charitable company and to enabie themto ensurethat the financial statements
comply with the Companies Act 2006. They are also resFX)nsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware-
there is no relevant audrt infomiation of which the charrtable compary's auditors are unaware.,
and
the trustees have taken all steF6 that they ought to have taken to make t￿rr￿elVeS aware of ary relevant audit
information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Ford CamptEII Freedman Limited, will proposed for re-apFX)intment at the forthcoming Annual
General Meeting
Page 5

United Hebrew Congregation - Leeds
Report of the Trustees
for the Year Ended 31 December 2023
Report ofthe trustees, incorporating a strategic report, approved by order of the board oftrustees, asthe company
01105124
directors, on
and signed on the board's behalf by=
P D Bewin - Trustee
Page 6

Report ofthe Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Opinion
We have audited the financial statements of United Hebrew Congregation - Leeds (the 'charitable company'l for
the year ended 31 Decemter 2023 which comprise StaterrEnt of Financial Activities, the Balance Sheet, the
Cash Flow Statement and notes to the financial state￿EntS, I￿lUdIng a summary of significant accounting wlicies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards (United King(*)m Generally Accepted Accounting Practice)
In our opinion the financial statements..
give a true and fair view of the state of the charitable compary's affairs as at 31 DecemiEr 2023 and of its
incoming resources and application of resources, including its income and exFEnditure, for the year then ended.,
have i￿en proFerly prepared in accordance with United Kirodom Generally Accepted Accounting Practice., and
have tEen prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibil ities under those standards are further descrilEd in the Auditors, resFx)nsibilities for the audit
of the financial statements section of our retK)rt. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the fir￿nCIal statements in the UK, including the
FRC'S Ethical Standard, ar￿ we have fulfilled our other ethical responsibilities in accordance with these
requirements. We ￿lIeVe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of going concern basis of
accounting in the preparation of financial state￿entS is appropriate.
Based on the work we have terformed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable compary's ability to
continue as a going concern for a period of at least Iwelve months from when the financial statements are
authorised for issue.
Our reswnsibilities and the reswnsibilities of truSt￿S with respect to going COr￿ern are descrited in the
relevant sections of this report.
other information
The trustees are resFM)nsible for the other information. The other information comyises the information included
in the Annual ReFXJrt, other than the fina￿la[ statements and our Rewrt of the IrHJependent Auditors thereon.
Our opinion on the financial statements does not cover the other information and: except to the extent otherwise
explicitly stated in our report, we th not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read trE Other information and, in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise apFEars to IE materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a
material misststement in the financial statements thetTEelves. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report that fact. We
have nothing to rep)rt in this regard.
Page 7

Report ofthe Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Opinions on other matters prescribed by the Conyanies Act 2Crf)6
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees for the fina￿la1 year for which the financial statements are
prepared is consistent with the financial statements, and
the ReFK)rt of the Trustees has teen prepared In accordance wrth ap[Aica￿e legal requirements.
Matters on ￿lch we are required to report by exception
In the light of the knowledge and understanding of the charitatrAe company and its environment obtained in the
course of the audit, we have not identified material mIsstate￿￿ntS in the ReFK)rt of the Trustees.
We have nothing to reFX)rt in respect of the following matters where Companies Act 2006 requires us to report
to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not teen received from
branches not visited ty us. or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of trustees, remuneration specified ty law are not made, or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, ResporEibilities, the trustees (who are also the directors of
the charitable company for the purFM)ses of company law) are resFM)nsible for the preparation of the financial
statements and for being satisfied that they give a true arKI fair view, and for such internal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, trustees are resporEible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate charitable company or to cease
operations, or have no realistic alternative but to do so.
Page 8

Report ofthe Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonat4e ass￿ra￿e atrout whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, to issue a Report of the IndeFEndent Auditors that
includes our opinion. Reasonable assurance is a high level of assurance: but is not a guarantee that an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. M isstatements
can arise from fraud or error and are considered matenal if, I￿1VIduallY or in the aggregate, they could reasonably
LE expected to influence the economic decisiorts of users taken on the tosis of these financial statements.
Irregularities, including fraud, are instances of mn-comFAiance with la￿￿ regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in resFECt of irregularities,
including fraud. The extent to which our w(￿edureS are capable of detecting Irregularities, including fraud is
detailed below.
While planning our audit, we have made enquiries of management and those charged with governance around
any actual or potential litigation and claims against the company for non-compliance with specific laws and
regulations. The same has been done in resFECt of ary instances of fraud or irregularities. The responses received
have been communicated with the engagement team at the planning stage.
We have not been informed of any SFEcific laws or regulatory related issues that could materially impact the
financial statements in additson to this, there has been no SUS￿Cted fraud or irregularities reported to the us.
While planning our audit the engagement partner selected appropriatety trained staff to be engaged in the audit
and the team are allocated based on their competence and capabilities.
The audit work undertaken is a substsntive work based aLKlit aFproach, reviewing to source documentation where
appropriate and includes a review and walkthrough of the systems which Mar￿gement have put in place. These
tests are directional. Therefore, they are designed in a way to maximise audit effectiveness and the possible
identification of any material fraud, irregularities, or insta￿eS of systems and procedure breaches. Our testing did
not identify ary issues that requires any additional reporting.
These tests and other areas of our audit work are designed to enhance our ability to detect cases of material fraud
and certain irregularities. It should k noted that our audit is carried out using a material based approach and
therefore does not test every transaction, as such, rt would not detect all instances of irregularities and specifically
fraud which is inherently more difficult to detect.
A further description of our reswnsibilities for the audrt of the financial statements is located on the Financial
ReFM)rting Council's website at www.frc.org uklauditorsresFM)nsibilities. This description forms part of our Rep)rt
of the IndeFEndent Auditors.
Page 9

Report ofthe Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Use of our report
This report is made solely to the charitable compary's Memt￿rs, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006 Our audit work has teen undertaken so that we might state to the charitable
compary's members those matters we are required to state to them in an auditors, rerx)rt and for no other purwse.
To the fullest extent permitted by law, we do not accept or assume resFX)nsibilityto aryone other thanthe charitable
company and the charitable companvs memtrErs as a trjdy, for our aLMIrt work, for this reFK)rt, or for the opinions
we have formed.
Dale Coleman (May 8, 2024 16.02 GMT+l)
Dale Coleman FCA (Senior Statutory Auditor)
for and on behalf of Ford CamptEII Freedman Limited
Chartered accountant & statutory auditor
2nd Floor
33 Park Place
Leeds
LS12RY
08105124
Date.
Page 10

United Hebrew Congregation - Leeds
statement of Fi nancial Activities
for the Year Ended 31 December 2023
21Y23
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
33Q436
125,556
463,992
346,538
Charitable activities
Direct charitable activity
109,666
115,666
102,840
other trading activities
Investment income
1,635
31,039
1,635
31,039
4,689
31,816
Total
480,776
131,556
612,332
485,883
EXPENDITURE ON
Raising funds
1214
2,214
4,242
Charitable activities
Direct charitable activity
514,4(X)
87,400
601,800
438,223
other
179323
Total
152 617
621788
Net gainsl(losses) on investments
121945)
NEf INCOMEI(EXPENDITURE)
Transfers between funds
(69.966)
(21,(*1)
(91,027)
(257,850)
Net movement in funds
(71,440)
(19,$8n
(91,027)
(257,850)
RECONCILIATION OF FUNDS
Total funds brought forward
2.570,398
65,170
2.635,568
2,893,418
TOTAL FUNDS CARRIED FORWARD
2,498,958
45,583
2 635 568
The notes form part of these financial statements
Page 11

United Hebrew Congregation - Leeds
Balance Sheet
31 December 2023
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
Investments
13
14
1,647,320
850.265
45,583
1,692,903
850.265
1,722,457
902,476
2,497,585
45,583
2,543,168
2,624,933
CURRENT ASSETS
stocks
Debtors
Cash at bank
15
16
17,824
18,492
17,010
17,824
18,492
18,484
15,988
19,119
35,809
1,474
53,326
1,474
54,800
70,916
CREDITORS
Amounts falling due within one year
17
151,953)
(1,474)
(53,427)
{60,281)
NET CURRENT ASSETS
1,373
1,373
10,635
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,498,958
45,583
2,544,541
2,635,568
NET ASSETS
2 498,958
45,583
2 635 568
FUNDS
Unrestricted funds
Restricted funds
18
2,498,958
45,583
2,570,398
65,170
TOTAL FUNDS
2 544.541
2 635 568
The financial statements were approved by the Board of Trustees and authorised for issue on
01105124
and were signed on its behalf by..
P D Berwn - Trustee
The notes form part of these financial statements
Page 12

United Hebrew Congregation - Leeds
Cash Flow Statement
for the Year Ended 31 December 2023
2(Yrd
2022
Notes
Cash flows from operating activities
Cash generated from OFErations
125.83n
119,260)
Net cash used in OFErating activities
125,83n
119,260)
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of fixed asset investments
Dividends received
(4,983)
2,456
31,039
15,5001
101,446
31,816
Net cash provided ty investing activities
108,512
127,762
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
(17,325)
8,502
27 307
Cash and cash equivalents at the end
of the reporting period
The notes form part of these financial statements
Page 13

United Hebrew Congregation - Leeds
Notes to the Cash Flow Statement
for the Year Ended 31 December 2023
RECONCILIATION OF NET EXPENDITURE TO NEf CASH FLOW FROM OPERATING
ACTIVITIES
20Z3
2022
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
(Gain)Ilosses on investments
Dividends received
Increase in stocks
Decreasel(increase) in debtors
(Decrease)lincrease in creditors
(91,027)
(257,850)
34.537
(30,245)
(31,039)
(1.836)
627
34,563
121,945
131,8161
11,5131
13,6371
19 048
Net cash used in operations
125 837)
119260)
ANALYSIS OF CHANGES IN NEf FUNDS
At1.1.23
Cash flow At 31.12.23
Net cash
Cash at bank and in harKJ
Total
35,809
17,325
18,484
The notes form part of these financial statements
Page 14

United Hebrew Congregation - Leeds
Notes to the Financial Statements
for the Year Ended 31 December 2023
GENERAL INFORMATION
The charity is a public IEnefit entty arKI a prrvate comFEny limited ty guarantee, registered in England and
Wales and a registered charity in England and Wales. The address of the registered office is 151 Shathell
Lane, Leeds, LS17 8DW.
statement of compliance
These financial statements have IEen prepared in compliance with FRS 102, 'The Financial Reporting
standard applicable in the UK and Republic of Ireland,, the Statement of Recommended Practice applicable
to charities preparing their accounts in acCOrda￿e with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (Charrties SORP (FRS 1021) and the Charities Act 2011.
United Hebrew Congregation- Leeds meets the definrtion of a public tEnefit entity under FRS 102. Assets
and liabilities are initially recognised at historic or transaction value unless otherwise stated in the relevant
accounting pK)licy notes.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statemerrts have LEen prepared on the historical cost basis: as modified by the revaluation of
certain fixed assets and investments measured at fair value through income or expEnditure.
The financial statemerrts are weFEred in sterling, which is functional currency of the entity.
Going concern
There are no mateiial uncertairrties aLK)Ut the charity's abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the finar￿la[ staterTEnts requires management to make Judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are corrtinually reviewed
and are based on experience and other factors, including expectations of future events that are believed to
LE reasonable under the circumstances.
Incoming resources
All incoming resources are included in the statemerrt of financial activities when entitlement has passed to
the charity,. it is probable that the economic iEnefits associated with the transaction will flow to the charity
and the amount can LE reliably measured. following sFcffic policies are applied to particular categories
of income..
income from donations or grants is recognised when t￿re is evidence of entitlement to the gift,
receipt is probable and rts amount can te rrEasured reliably
legacy income is recognised when receipt is probable and entttlement is established.
income from donated goods is rrEasured at the fair value of the g(K)ds unless this is impractical to
measure reliably, in which case the value is derived from the cost to donor or the estimated resale
value. Donated facilities and services are recognised in the accounts when received if the value can be
reliably measured. No amounts are included for contribution of general volunteers.
Page 15
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- continued
Incoming resources
income from contracts for the supply of services is recognised wrth the delivery of the contracted service.
This is classified as unrestricted funds unless there is a contractual requirement for it to sFEnt on a
particular purwse and returned if unspent, in which case it may regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a lia￿lIty is incurred. Ex￿ndItUre includes ary VAT
which cannot be fully recovered, arNJ is classified urKler headings of the statement of financial activities to
which it relates..
exFEnditure on raising funds i￿ludesthe costs of all fundraising activrties, events, non-charitable trading
activities, and the sale of donated go(Kls.
expenditure on charitable activities i￿ludeS all costs incurted by a charity in undertaking activities that
further its charitable aims for the LEnefit of its beneficiaries, including those supwrt costs and costs relating
to the governance of the charity ap￿rtIoned to charitaLAe activities.
other exFEnditure includes all exFEnditure that is neither related to raising funds for the charity nor part
of its exFEnditure on charrtatAe activities.
All costs are al located to expErKliture categories reflectirvJ the use of resource. Direct costs attributable
to a single activity are alIC￿ated directty to that activity. Shared costs are apportioned between the activities
they contribute to on a reasonable, justifiatle and consistent basis.
Tangible fixed assets
Tangible assets are initially recoided at cost, and sutsequentty stated at cost less any accumulated
depreciation and impairment losses. Any tar¥Jible assets carried at revalued amounts are recorded at the
fair value at the date of revaluation less any suLEequent accumulated depreciation and subsequerrt
accumulated impairmerrt losses.
An increase in the carrying atrL)unt of an asset as a result of a revaluation, is recognised in other recognised
gains and losses, unless it reverses a charge for impairment that has previously been recognised as
expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as
a result of revaluation, is recognised in other recognised gains ar¥J 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
statemerrt of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over
the useful economic life of that asset as follows..
Land and buildings
10/0 Straight line excluding land
Fixtures, fittings and computer equiprrEnt - 3.330A and 250A Straight line
stocks
stocks are measured at the lower of cost estimated selling price less CDSts to complete and sell. Cost
includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its
present location and condition.
Page 16
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- continued
Taxation
The charity is exempt from corFX)ration tax on rts charitable acbvrties.
Fund accounting
Unrestricted funds can LE used in aCcOrda￿e with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds can only LE used for FErticular restricted purposes within the objects of the charity.
Restrictions arise when SFEcilied Iw the donor or when furKls are raised for particular restricted purposes.
Further explanation of the nature arvj purFM)se of each tund is inclLKled in the notes to the financial
statemerrts.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scfEme. Contributions payable to the
charitable company's EEnsion scheme are charged to the Statement of Financial Activities in the Feriod to
which they relate.
Investments
Listed investments are measured at fair value with charvJes in fair value LEing recognised in income and
expenditure.
Impairment of fixed assets
A review for indicators of impHirment is carried out at each reporting date, with the recoverable amourrt
LEing estimated where such indicators exist. IMEre the carrying value exceeds the recoverable amount,
the asset is impaiied accordingly. Prioi imFBirrTEnts are also reviewed foi wssible reversal at each
repjrti ng date.
For the purposes of impairment testing, wFEn rt is not rx)ssible to estimate the recoverable amount of an
individual asset, an estimate is made of the iecoverable amount of the cash-generating unit to which the
asset LElongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset
and generates cash inflows that largely indepErKJent of the cash i nflows from other assets or groups of
assets.
Page 17
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
DONATIONS AND LEGACIES
20Z3
2022
Donations
Gift aid
MemkErs contributions
81,672
71,137
311,183
1,974
55,770
288,794
463,9¥2
346,538
OTHER TRADING ACTIVITIES
20Z3
2022
Income from E(Jokshop
Income from Leisure circle
1,635
3,311
1,378
1,635
4,689
INVESTMENT INCOME
20Z3
2022
Income from listed investments
31 816
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
other income
Direct charitable activity
Funeral and similar income Direct charitable activity
72,988
68,278
34 562
102 840
Page 18
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
RAISING FUNDS
other trading activities
20Z3
2022
Advertising
other activities
Book shop
734
847
395
3,000
1,480
2,214
4,242
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 9)
Direct
Costs
Totals
Direct charitable activity
51,742
601,8fy)
SUPPORT COSTS
Governance
costs
Management
Finance
Totals
other resources exFEnded
Direct charitable activity
2,9
17,892
3,Q)O
20,8V2
51,742
48,742
48.742
2,9
20.892
72,624
Support costs, included In the atx)ve, are as follows..
20rd
2022
Other
resources
expended
Direct
charitable
activty
Total
adivities
Total
activities
Wages
Social security
Bank charges
Auditors, remuneration
Auditors, remuneration for non aLKJrt work
Accountancy fees
Legal fees
45.405
3,337
45,405
3,337
2,990
7,584
504
4,980
7,824
48,510
2,604
2,098
8,440
504
4,210
4,974
2,990
7,584
504
4,980
4,V24
3,OlX)
20,8￿2
51,742
72,624
71,340
Page 19
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
10.
NEf INCOMEI(EXPENDITURE)
Net incomel(exFendrture) is stated after chargiW(credits"ng)'.
20Z3
2022
Auditors, remuneration
Taxation advisory setvices
Depreciation - owned assets
7,584
504
34,537
8, 440
504
34,563
11.
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 DecemtEr 2023 nor for the
year ended 31 Decemter 2022.
Trustees, expenses
There were no trustees, exFEnses [￿Id for the year end￿ 31 Decemtrer 2023 nDr for the year ended
31 December 2022.
During the period the trustees made uncorKJitional donations to the charity totalling £17,89012022 £9,561)
12. STAFF COSTS
20r8
2022
Wages and salaries
Social security costs
Other FEnsion costs
220,341
15,313
6,784
220,636
14,857
6,846
242.438
242 339
The average monthly numter of employees during the year was as follows..
20rd
2022
Direct staff
Support staff
The numÈEr of employees whose employee tenefits (exclLKJing employer pension costs) exceeded
£60,000 was..
20rd
2022
£90,001- £100,000
£100,01- £110,0(K)
Page 20
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
13.
TANGIBLE FIXED ASSErs
Fixtures
and
frttings
Land and
Buildings
Totals
COST
At 1 January 2023
Additions
1,547,174
402,595
1,949,769
At 31 December 2023
1547 174
1954 752
DEPRECIATION
At 1 January 2023
Charge for year
1fd,750
15,0fy)
103,%2
19,537
227,312
34,537
At 31 December 2023
NEf BOOK VALUE
At 31 December 2023
1,408,424
284,479
1,692,￿3
At 31 December 2022
1 423,424
299 033
1722 457
14. FIXED ASSEf INVESTMENTS
Listed
investments
MARKETVALUE
At 1 January 2023
DispK)sals
Revaluations
902,476
(82,747)
30,536
At 31 December 2023
850,265
NEf BOOK VALUE
At 31 December 2023
850,265
At 31 December 2022
902,476
There were no investment assets outside the UK.
The listed investments are shown at market value as provided Ly the charity's investment managers
Rathbone Brothers Plc.
Page 21
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
15.
STOCKS
20Z3
2022
stocks
17,824
15,988
16.
DEBTORS: Af4llOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
other debtors
Prepayments and accrued income
5,498
12,994
5,627
13,492
18,492
17.
CREDITORS: ADr￿UNTs FALLING DUEWITHIN ONE YEAR
2023
2022
Trade creditors
other creditors
Accruals and deferred income
26,766
13,690
11,133
13,881
35 267
60 281
18.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At1.1.23
31.12.23
Unrestricted funds
General fund
Designated fund legacy
Designated fixed asset reserve
Designated Chazan fund
Designated New Year AppEal fund
1.442,282
1,046,925
46,101
3,363
(58,27n
(1,474)
1,382,531
1,046,925
34,412
3,363
(11,689)
2,570,398
(69,966)
(1.474)
2,498,958
Restricted funds
Building repairs
Cemetery maintenance
60,583
(15,CQO)
45,583
TOTAL FUNDS
2 $44 541
Page 22
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
18.
K)VEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows".
Incoming ReSoUr￿S
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
Designated fixed asset reserve
480,776
(569,298)
11,689)
30,245
(58,277)
11,689)
480.776
(580,987)
30.245
(69,966)
Restricted funds
Building repairs
Cemetery maintenance
Leeds Jewish Representative Council
stay Well Winter Grant
Donations for Israel
Volition - Housing SUFP)rt furKI
(15.(M)o)
(60.(M)O)
(5.21n
(1.(M)O)
(66.400)
(1 S,OCKI)
(6.061)
53,939
5,217
1,CKIO
66,400
TOTAL FUNDS
Comparatives for movement in funds
Net
movement
in funds
A1.1.22
31.12.22
Unrestricted funds
General fund
Designated fund legacy
Designated fixed asset reserve
Designated Chazan fund
Designated New Year APF￿al fund
1,614,209
1,046,925
109,487
3,758
31 443
(171,927)
1,442,282
1,046,925
46,101
3,363
(63,386)
(395)
284
2,805,822
(235, 424)
2,570,398
Restricted funds
Building repairs
Cemetery maintenance
75,583
(15,000)
60,583
4,587
87,5
22,426
65,170
TOTAL FUNDS
2,893,418
257,850)
2,635,568
Page 23
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
18.
K)VEMENT IN FUNDS- continued
Comparative net movement in funds, included in the alJ)ve are as follows".
Incoming ReSoUr￿S
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
Designated fixed asset reserve
Designated Chazan fund
Designated New Year ApF￿al fund
423,637
(473,619)
(63,386)
(1,485)
(121,945)
(171,927)
(63,386)
1395)
284
1,090
284
425,011
(538,490)
(121, 945)
1235,4241
Restricted funds
Building repairs
Cemetery maintenance
Leeds Jewish Representative Council
stay Well Winter Grant
(15,000)
(58,500)
(4,948)
(15,000)
(7,426)
51,074
4,948
60 872
83 298
22 426
TOTAL FUNDS
485 883
621788)
121945)
257 850)
Unrestricted funds
Designated fund legacy contains funds ring fenced ty the trustees.
Designated fixed asset reserve is a fuThl set up for Sp￿lfiC captal repairs and depreciation.
Chazan fund contains donations from members for Hetfew reading lessons. This money is then SFEnt on
projects in keeping with the ethos of UHC.
Designated New Year apFEal contairE funds ring-fenced by the trust￿5.
Restricted funds
Building repairs contributions raised for major refurtishment of the charity buildings.
Cemetery Maintenance contribuiions are used for the MaIntena￿e of the cemetery.
Leeds Jewish Representative Council contribution towards work carried oui Èy the organisation.
Stay Well Winter grant funding was used to provide a warm Spa￿ within community.
Donations for Israel contributions relate to funds raised arKI sent directly to Israel.
Volition - Housing SUPFM)rt fund provides essential keep warm SUPFM)rt packs to those struggling the most
with the cost of ener￿ and living.
Page 24
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
19.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 De￿MtEr 2023.
FINANCIAL INSTRUMENT
The carrying amount for each cate￿ry of financial instrument is as follows..
2023
2022
Financial assets measured at fair value throLNJh the income arKI
expenditure
902 476
21.
PENSIONS AND OTHER POST RETIREMENT BENEFITS
Defined contribution plans
The amount recognised in income or exFEnditure as an extEnse in relation to defined contribution plans
was £6, 784 (2022 £6,846)
NEf GAINSI(LOSSES) ON INVESTMENTS
2023
2022
Gainsl(losses) on listed investments
30,245
121,945)
Page 25