REGISTERED COMPANY NUMBER: 01810883 (England and Wales)
REGISTERED CHARITY NUMBER: 515316
Report of the Trustees and
Financial Statements for the Year Ended 31 December 2024
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 2024
Page
Report of the Trustees
1 to 5
Report of the Independent Auditor5
6 to 8
statement of Financial Activities
Balance Sheet
10
Cash Flow Statement
11
Notes to the Cash Flow Statement
12
Notes to the Financial Statements
13 to 21

United Hebrew Congregation - Leeds (Registered number: 01810883)
Report of the Trustees
for the Year Ended 31 December 2024
The trustees who are also directors of the charty ft)r the purpLWS of the Companies Act 2CD6, present their report wth
the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions
of Accounting and Reporting by Charibes.. Statement of Recommend￿1 Practice applicable to charit.es preparing their
accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republ￿ of Ireland (FRS 102)
(effective 1 January 2019).
OPJECTIVES AND ACTIVITIES
Objectives and aims
Introduction
The United Hebrew Congregats'on (UHC), Leeds seeks through its principal activitses and by its cons￿'tUtion, to advance
the religious and educational needs of the Leeds Jew"sh cc*nmunty. In furtherance of that activity, rt holds certain
properties and assets.
This report sets out the activities of the for the year ended 31 D￿ember XJ24, to meet its aims as set out alx•Ve.
Religious services have been prOv￿ed throughout the year ￿1th extra services for spec￿1 cccasicfis. In addition, the
needs of our members have been met by the organisation of other activities, some religious, some èducational, some
social and cU￿ural, and some lrfe cycle event drNen and pastoral.
Rellglous Ser￿ces
The normal pattern of service is as outlined bek)w.
Religious services are held at least 1￿ce daily, every day of the year for adult members. On J8wsh festivals additional
sefyices have been held, as appropriate.
Up to four services for children and young people are held every Shabbat (Saturday) wn by trained and supeNised
youth leaders. Children and youth serVI￿S are suxessful and well attended.
All main synagogue services are either conducted by or assisted by our senior minister Rabbi Albert Chait MBE and lay
leaders.
The UHC also produces both Kabbalat Shabbat and Havdalah services as w811 as Shiva and other group meetings and
requirements.
Educatlonal ActlTrltles
Our senior minister, Rabbi Albert Chait, PFovides educational servtces for all UHC members by sermons and learning
sessions, erther in groups or indNidually, by leading discussions and leading study in Torah.
The aims of the United Hebrew Congregation, Leeds are undertaken specifically to ensure the charitable objectives
meet the public benefit requirement cl the Charibes Act 2011.
Page 1

United Hebrew Congregation - Leeds (Registered number: 01810883)
Report of the Trustees
for the Year Ended 31 December 2024
STRATEGIC REPORT
Achievement and performance
Charitable activities
The UHC funds have all been applied towards the furtherance of our aim, to supply the ServI￿S requir￿ of us and to
make sure that the facilities are fit for purpose.
The UHC has continued to benefitfrom the balance of a £1.7m legacy.
In 2018 the Shul embarked on a much-needed repair and refurbishment programme to deal wth some of the more
important and neglected parts of the buildings.
Repair work started in 2022 has been conbnued in 2024. The fi'nan￿ to support these ￿rkS has come by realising
investment funds, and through the prudent use of ordinary revenue. In ￿24 insurance claims as a result of the ￿￿ter
damage, possibly arising out of work done nearby by Yorkshire Water and flo¢xling from a burst pipe meant repaired
the damaged main cloakrooms and youth rooms, and used the opportunity from the organisation's ow) funds to carry
out additional improvements.
The Trustee Directors had previously decided to invest £1 m through the professional guidance of Rathbone Brothers
Plc. At the end of 2024, Rathbones ￿re holding a portfolio of investments and accumulated income with a combined
market value of approximately £900k. The reduction in capital arose in previous years but in the year in question the
capital has not been drawn upon.
The a¢xounts include an annual provison for the depreciab'on of the building in the accounts. This ensures that the
accounts are presented on a basis that reflects the consumption of this asset over time. in this case 10J years on a
professionally procured valuation. As Indicated above, it is our intents.on to repair and maintain the building to the current
high standards such that the consumption of this main asset is negligible in practice.
The underlying excess of expenditure over income for the year ending 31 December 2024 was anticipated, but we ￿ere
fortunate to recewe some donations and legacies to allow us to overcome the previous deficit a year earlier than
planned. We had tsrgeted breaking even in 2025, butv*re able to do this in 2024. The overall fee Sevels were reviewed
in 2024 $0 that they ￿ere increased for 2025. with a view to revenue frcm ordinary irKome covering expenses before
legacies.
Fund raising, donat￿nS and sponsorship have all play￿1 an important and s￿nrf1Cant part in offsetting our operating
costs for thich enormous thanks go to all OUF generous members and supporters.
Apart from income directly attributable to our charrtable ststus. the UHC is fully dependent on membership contributions
and other voluntary donations or legacies. Members. contributions are generally paid in full in a timely manner, thich
demonstrates the strength and Signfftlcan￿ of this covenanvlevel of support. The UHC has introduced payment by
direct debit thich has improved collection, and assisted wth collecting updated subscription levels. Invoicing in
December for the forthcoming year has also asststed cashflow. A review of voluntary levies has increased the
contributions from members tO%fdrds external communal organisats'ons
The pro-rats value of the investments during the year increased slightly despite the turbulence in financial markets, and
we have not had to make any call on capital. It should be appreciated that the monies have been invested for the
medium to long term wth the objectives of achwing both gr￿h and income. Future gains or losses wll only crystallise
at the time then any of the investments are actually realis8J.
The trustees have met the objective5 of the charty noted above throughout the year, by continuing the religious and
educational activities.
The trustees ￿Uld like to thank the large numter of volunteers (ests'mated to be around 85.. security rota 45, Kiddush
rota 30, Council and Committees 30. ￿ardenS and various Servi￿ leaders 15, less those serve across more than
one of these categorises) ￿0 have assisted during the year. Without them the charity would not fU￿tIon at rts current
level.
Key measures of success for the organisation are attendances in Synagogue and membership numbers. Membership
numbers at 31 December 2024 stood at 891 adults (2023.. 900) plusjust over l)0 children.
The Synagogue takes its place as one of the three large orthodox communities in the Leeds cty region seriously and
normally hosts many school children in the course of a year to visit the Synagogue and to learn about our religion.
Page 2

United Hebrew Congregation - Leeds (Registered number: 01810883)
Report of the Trustees
for the Year Ended 31 December 2024
STRATEGIC REPORT
Financial review
As can be seen from the annual a￿OUnts for the year, the Statement of Financial ActNities on page 9 show5 net income
of £77,963.
In considering the above figure, the follo￿ng points slK)uld be noted..
Expenditure of £32,615 has been charged in respect of dePT￿latiOn.
The income for the year ir￿lUded £26,320 from investments.
Page 9 also reflected unrealised net gain of £43.243 on investments for the year. The unrestricted funds have increased
by £81,478 thilst the restrictsd funds have r￿UCed by £3,515 thich refl￿ts the overall surplus for the year of £77,963.
This takes the reserves of the charity to £2.63J.954 {2tT23: £2.544.541) - the details of thich are as reflected in note 18
of the followng accounts.
The Directors and Trustees consider the assets of the charty are adequate to fulfill its obligations for the foreseeable
future. The trustees regularly revwi the free ieserves avaikble to rreet day to day expenses.
The Council review all costs in detail. This, improved Syste￿ts, processes, and financial controls, provides
significant assurance ovef the viability of the synagogue for the foreseeable future.
Plans for future periods
The UHC Council, together wth the UHC staff, o)ntinue to promote a proactive and engaging approach towards
members. Pursuing an active programme of weekly events, as ￿ell as increasing collaborab'on wth the other main
Leeds Orthodox Synagogues in the provision of education, religious and speaker events and charitable actNrties, is
intended to maintain the strength of the UHC and its members.
UHC'S brand of vibrant engaging orthodoxy that is tounded on being 'proud to be Jewsh, wll continue to be d￿elOped.
To this end, we continue to ￿rk on our social media and ￿eb 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 membership We
are seeing the benefrts of this in a ￿￿tIVe feel-goc*J factor feeding through into new memkers continuing to join the
Synagogue.
The financial objective of the UHC ts to break even and maintain reserves. The Synagogue's finances are constsntly
monitored wth both the Trustee Directors and the Council ￿orkIng hard to implement appropriate plans to achieve that
objectNe.
The UHC recognises its place at the heart of the Leeds Jewsh communty. It wll continue to bok outwords to play its
role to help ensure the Leeds Jewish community is also vibrant and strong.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The operations of the United Hebrew Congregation Leeds ("UHC' J are governed and structured in accordance wth ts
Articles of Association adoptgj in 2018. its byelaws as outlined telow. and wth the pracbces, customs and traditions of
an orthodox Synagogue.
Organisational structure
The structure of the Council of the UHC remains the President. one Vice President and the chairs of the finance,
facilities, administration, adult services. youth seNices. ewents. and marketing and communications committees, and the
immediate past president, in addrtion to elected a￿1 apFointed ordinary members.
The Council normally meets once every six weeks to determine wlicy 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 conb'nues to prcvhle strateg￿ oversight of and support to the Council and
organisation but ￿ not involved in its day-to-day running.
The Board plays a key role in determining the appropriate investment policy relating to funds acquired from the recent
legacy, wth the support and advice of ts Professional advisers. Rathbone Brothers Plc. These arrangements are
designed to provide a high level of assurance for the future sustainability of the organisatson.
Page 3

United Hebrew Congregation - Leeds (Registered number: 01810883)
Report of the Trustees
for the Year Ended 31 December 2024
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 Betwn
R H Demrdr
A S Manning
JLRose
Emzrft
Company Secretary
A Gould
Auditors
Ford Campbell Freedman Limrted
Chartered accountant & statutory auditor
2nd Floor
33 Park Place
Leeds
LS1 2RY
Banker5
HSBC 8ank plc
PO Box 105
33 Park Row
Leeds
LS1 1LD
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (tho are also the directors of United Hebrew congregats.on - Leeds for the purposes of company lawl are
responsible for preparing the Report of the Trustees and the financBI statements in acLordance ￿1th applicable law and
United Kingdom Accounting Standards (United Kj'ngdom Generally Accept￿ Accounb'ng practi￿).
Company law requires the trustees to prepare financial Statements for each financial year thich gNe a true and fair view
of the state of affairs of the charrtable company and of the incoming resources and application of resources, including
the income and expenditure. of the chantable company for that period. In preparing those financial ststements, the
trustees are required to
select suitable accounting policies and then apply them consistentty..
observe the methods and principles in the Charty SORP.,
make judgements and estimates that are reasonable and prudent.
state thether applicable accounting standards have been foltovRd, subject to any material departures disclosed and
explained in the financial statements.
prepare the financial statements on the going concem basis unless r( is inappropriate to presume that the charitable
company wll continue in business.
The trustees are responsible for keeping proper accounting records ￿lch disclose with reasonable accuracy at any
time the financial position of the charitable company and to enable them to ensure that the financial statements comply
with the Compan1es Act 2006. They are also responsible for safeguarding the assets of the charitable company and
hence for taking reasonable steps for the prevention and det￿tIOn of fraud and other irregularrties.
Page 4

United Hebrew Congregation - Leeds (Registered number: 01810883)
Report of the Trustees
for the Year Ended 31 December 2024
STATEMENT OF TRUSTEES, RESFtrONSIBILITIES - continued
In so far as the trustees are aware..
there is no rele￿dn1 audrt information of which charitable compary's alxlitors are unaware.,
the Irustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
information to establish that the aLKlitors are aware of that information.
AUDITORS
The auditors, Ford Campkll Freedman Limited. will be propo*d for re-appointment at the forthcomiry Annual General
MeelirvJ.
Report of the trustees, incorp)rating a strategic report. approved by order of the board of trustees, as the company
May 1, 2025
directors, on............................................. and signed onthe board's behalfby..
P D Be￿in - Trustee
Page 5

Report of the Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Opinion
We have audited the financial statements of United Hebrewcongregation - Leeds (the'charitable companq) for the year
ended 31 DecEmber 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and notes to the financial statements, including a summary of significant accounting policies. The financial
rewrting framework that has been applied in their preparation is applicable law and Unrted ￿ngdorn Accounting
Standards (United Kingdom Generally Accepted Accounting prath'￿).
In our opinion the financial statements".
gNe a true and fair view of the stste of the charitable company's affairs as at 31 December 2024 and of its incoming
resources and application of resources. including its income and expenditure. for the year then ended..
have been properly prepared in accordance ￿th Unrted Kingdom Generally Accepted Accounting Prath"ce.' and
have been prepared in accordance wth the reqUiren￿nts of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance InternatK)nal Slandards on Auditing {UKI (ISAS (UK)) and applicable law.
Our responsibilities under those standards are further de￿ribed in the Auditors, responsibilrties for the audf( of the
financial statements section of our report. We are independent of the charitable company in accordan￿ wth the ethical
requirements that are relevant to our audit of the financial statements in the UK including the FRC'S Ethical Standard,
and we have fulfilled our other ethical reswnsibilities in accordance wth these requirements. We believe that the audit
evidence we have obtained is sufficient and approprpte to prcwhle a basis for our opinh?n.
Conclusions relating to going concern
In auditing the financial ststements. have conduded that the trustees, use of the going concern basis of accounting
in the preparatK)n of the financial statements is appropriate.
Based on the work we have perfor￿d, have not identified any material uncertainties relating to events or conditions
that, indNidually or collectively, may cast significant doubt on the chartsble companvs ability to continue as a going
concern for a peri(x4 of at least ￿e1ve months from vthen the financial statements are authorised for issue.
Our responsibiltties and the responsibiif(ies of the trustees with resped to going concern are described in the relevant
sections of this report.
Other Informatlon
The trustees are responsible for the other information. The other informth'on comprtses the information included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors th8reon.
Our opinion on the financial ststements does not cover the other information and. except to the extent otherwse
explicitly stated in our report, ￿ do not express any form of assurance c¥)nclusion ther￿n.
In connection wth our audit of the financial statements. our responsibilty is to read the other informab'on and. in doing
so, consider thether the other information is materially inconsistent ¥Mth the financial statements OT our kno￿edge
obtained in the audit or otherwse appears to be materially misstat￿. If ￿ identify such material inconsistencies or
apparent material misstatements, are required to determine thether this gives rise to a material misstatement in the
financial statements themse￿eS. If, based on the work we have performed, conclude that there is a material
misstatement of this other information, are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed bythe Companies Act 2006
In our opinion, based on the work undertaken in the course of the audrt..
the information given in the Report of the Trustees for the financial year for thich the financial statements are
prepared is consistent with the financial statements,. and
the Report of the Tfustees has been prepaied in accordance wih applicable legal requirements.
Matters on which we are required to report by exception
In the light of the kno￿edge and understanding of the charitable company and its environment obtained in the course of
the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters vknere the Companies Act 20C6 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 been received from
branches not visited by us", or
the financial statements are not in agreement wth the aclounting records and returns", or
rtain disclosures of trustees. remuneration specfftied by law are not made., or
e have not receNed all the information and explanations ￿￿ require for our audit.
Page 6

Report of the Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Responsibilities of trustees
As explained more fully in the Statement of Trustees. Reswnsibilities, the trustees (tho are also the directors of the
charitable company for the purF()ses of company law) are resFX)nsJble for the preparation of the financial statements and
for being satisfied that they gNe a true and fair view, and for such internal control as the trustees determine is necessary
to enable the preparat￿n of financial statements that are free from material misstatement, vthether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's abilty to
continue as a going concern, disclLxsing, as applicable. matters related to going concern and using the going con￿rn
basis of accounting unless the trustees either intend to liquidate the charitable company or to ￿ase operations, or have
no realistic alternative but to do so.
Our responsibilities forthe audit of the financial statements
Our objectNes are to obtain reasonable assurance about ￿ether the financial statements as a whole are free from
material misstatement, thether due to fraud or error, and to issue a Report of the Independent Auditors that includes
our opinion. Reasonable assurance is a high jewel of assurance, but is not a guarantee that an audit Conduct￿ in
accordance wth ISAS (UK) will aways detect a material misstatement then rt exists. Misststements can arise from fraud
or error and are considered material rf, Individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-complian￿ wth laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misslatements in respect of irregularrties, including fraud. The
extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
While planning our audrt, ￿ have made enquiries of management and those charged wth governance around any
actual or potential lrtigation and claims against the company for non-compliance wth specific laws and regulations. Th8
same has been done in respect of any instances of fraud or irregularrties. The responses receiv￿ have been
communicated with the engagement team at the planning stage.
We have not been informed of any specific laws or regulatory related issues that could materially impact the financial
ststements and in addition to this, there has been no suspected fraud or irregularitses rewrted to us.
While planning our audit the engagement partner selected appropriately train8J staff to be engaged in the audit and the
team are allocated based on their competence and capabilib'es.
The audit ￿rk undertaken is a substanb've ￿rk based audit approach, reviewng to source documentation there
appropriate and includes a review and ￿￿Ikthrough of the systems ￿lch management have put in place. These tests
are directional. Therefore, they are deS￿ned in a way to maximise audit effectiveness and the possible identification of
any material fraLtd, irregularities, or instsnces of systems and procedure breaches. Our testing did not identify any
issues that requires any additional reporting.
These tests and other areas of our audit ￿)Ik are designed to enhan￿ our ability to detect cases of material fraud and
certain irregularrties. It should be noted that our audit is carr￿d out using a material based approach and therefore does
not test every transaction, as such, it wDuld not detect all instances of irregularities and specifically fraud which is
inherenly more difficult to detect.
A further description of our responsibilrties for the audrt of the financial ststements is locattr￿ on the Financial Reporting
Council's website at ￿.frC.0rg. uklauditorsresponsibilrties. This descripb'on forms part of our Report of the Independent
Auditors.
Page 7

Report of the Independent Auditors to the Members of
United Hebrew Congregation - Leeds
Use of our report
This report is made solely to the charitatrAe companvs members. as a body, in accordance wth Chapter 3 of Part 16 of
the Companies Act 2006. Our audit wjrk has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest
extent permitted by law, we do not accept 01 assume responsibility to anyone other than the charitable company and the
charitable company's members as a body, for our audrt forthis repor( or for the opinions we have form￿.
Dale Coleman (May 1, 2025 15:38 GMT+l)
Dale Coleman FCA (Senior Statutory Audttor)
for and on ￿half of Ford Campbell Freedman Lirrited
Chartered accourftant & statutory audrtor
2nd Floor
33 Park Place
Leeds
LS12RY
Date..
May 1, 2025
Page 8

United Hebrew Congregation - Leeds
statement of Financial Activities
for the Year Ended 31 December 2024
2024
Total
funds
2023
Totsl
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
521.356
74,185
595.541
463,992
Charitable activities
Direct charitable activity
89,707
27.834
117.541
115,666
Other trading actNrties
Investment income
1,849
26,320
1,849
26.320
1,635
31,039
Total
639,232
102.019
741.251
612,332
EXPENDITURE ON
Raising funds
2,352
2.352
2,214
Charitable activities
Direct charitable activity
559,083
19,600
578.683
601,800
Other
34,558
90,938
125,496
129,590
Total
595,993
110,538
706.531
733,604
Net gains on investments
43,243
43,243
30,245
NET INCOMEIIEXPENDITUREI
Transfers bet*ieen funds
86,482
(5,004)
{8,519)
5,004
77,963
(91,0271
18
Net movement In funds
81,478
(3.515)
77.963
(91,0271
RECONCILIATION OF FUNDS
Total funds brought fOr￿ard
2,498,958
45.583
2,544,541
2,635,568
TOTAL FUNDS CARRIED FORWARD
2,580,436
42,068
2,622,504
2,544,541
The notes form part of these financial statements
Page 9

United Hebrew Congregation - Leeds (Registered number: 01810883)
Balance Sheet
31 December 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
funds
Notss
FIXED ASSETS
Tangible assets
Investments
13
14
1,650,720
893,508
30,583
1,681,303
893,508
1,692,903
850,265
2.544,228
30,583
2,574,811
2,543,168
CURRENT ASSETS
Stocks
Debtors
Cash at bank
15
16
16,144
40,986
16,144
40,986
22,603
17,824
18,492
18,484
11,485
68,248
11,485
79,733
54,8CQ
CREDITORS
Amounts f811ing due wthin one year
17
(32,040)
(32,040
(53,4271
NET CURRENT ASSETS
36,208
11,485
47,893
1,373
TOTAL ASSETS LESS CURRENT LIABILITIES
2,580,436
42,068
2,822,504
2,544,541
NET ASSETS
2,580,436
42,068
2,622,504
2,544,541
FUNDS
Unrestricted fvnds
Restricted funds
18
2,580,436
42,068
2.498,958
45,583
TOTAL FUNDS
2,622,504
2.544,541
The financial ststements were approved by the Board of Trustses and authorised for issue
on
May 1, 2025
. and were signed on its behalfby:
P D Berwin - Trustse
The notes form part of these financial statements
Page 10

United Hebrew Congregation - Leeds
Cash Flow Statement
for the Year Ended 31 December 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
(1,186)
(125,8371
Net cash used in operating activities
{1,186)
1125,8371
Cash flows from investing activities
Purchase of tsngible fixed assets
Sale of fixed asset investments
Dividends receNed
(21.015)
14,9831
82,456
31,039
26.320
Net cash provided by investing activities
5.305
108,512
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
4.119
(17, 3251
18,484
35, 8C
Cash and cash equivalents at the end of
the reporting period
22.603
18,484
The notes form part of these financial statements
Page 11

United Hebrew Congregation - Leeds
Notes to the Cash Flow Statement
for the Year Ended 31 December 2024
RECONCILIATION OF NET INCOMEI{EXPENDITURE) TO CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net incomel{expenditure) for the reporting period (as perthe
Statem ent of Financial Activities)
Adjustments for:
Depreciation charges
Gain on investments
Dividends received
Decreasellincreasel in stocks
(Increaselldecrease in debtors
Decrease in cred thrs
77,963
(91,0271
32,615
{43.243)
{26,320)
1.680
{22.494)
(21.387)
34,537
(30, 2451
(31, 0391
11,8361
627
16,8541
Net cash used In operations
11.186)
1125,8371
ANALYSIS OF CHANGES IN NEf FUNDS
At1.1.24
Cash flow
At 31.12.24
Net cash
Cash at bank and in hand
18.484
4.119
22,603
18.484
4.119
22,603
Total
18,484
4.119
22,603
The notes form part of these financial statements
Page 12

United Hebrew Congregation - Leeds
Notes to the Financial Statements
for the Year Ended 31 December 2024
GENERAL INFORMATION
The charrty is a public benefrt entity and a private company limited by guarantee, register￿ in England and
Wales and a registered charty in England and Wales. The address of the registered Offi￿ is 151 Shad￿ell
Lane, Leeds, LS17 8DW.
Statement of compliance
These financial statements have been prepared in compliance wth FRS 102, The Financial Reporb'ng Standard
applicable in the U K and Republic of Ireland,. the Statement of Recommended Practice applicable to chartties
preparing their accounts in accordan￿ wth the Financial Reporb'ng Standard applicable in the UK and Republic
of Ireland (FRS 102) (Charities SORP IFRS 102)) and the Charities Act 2011.
United HebTew Congregation Leeds meets the defi'nrtion of a public benefit entty under FRS 102. Assets and
liabilities are inttially recognised at historic or transaction value unless othewse stated in the relevant
accounting poI￿Y notes.
ACCOUNTING POLICIES
Basls of preparlng the flnanclal ststements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in ac￿rdan￿ wrth the Charities SORP IFRS 1021 'Accounting and Reporting by Charibes.. Statement
of Recommended Practice applicable to charrties preparing their accounts in accordance wth the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019),, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republ￿ of Ireland, and th8
Companies Act 2006. The financial statements have been prepared under the historical cost convention, wrth the
exception of investments ￿1¢h are included at market value. as modrfied by the revaluation of certain assets.
The financial statements are prepared in sterfing. is the functional currency of the entity.
Going concern
There are no material uncertainties about the charitys ability to continue.
Judgements and key sources of estlmation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and
are based on experience and other factors, including exFectations of future events that are believed to be
reasonable under the circumstances.
Incom Ing resources
All incoming resources are included in the statement of financial actNrties then entrtlement has passed to the
charity,. it is probable that the economic benefits associated wth the transaction wll flow to the charity and the
amount can be reliably measured. The following specific polic￿5 are appli￿1 to particular categories of income..
Income from donat￿nS or grants is recognised wthen there is evidence of ents't￿rnent to the grft,
probable and its amount can be measured reliably.
receipt is
Legacy income is recognised when receipt is probable and entitlement is established.
Income from donated goods is measured at the fair value of the gocds unless this is impractical to measure
reliably, in ￿lch case the value is derwed from the cost to the donor or the esb'mated resale value. Donated
facilities and SerVi￿S are reccgnised in the accounts then received rf the value can be reliably measured. No
amounts are induded for the contribution of general volunteers.
Income from contracts for the supply of services is reCogn￿d the delivery of the Contract￿ service. This is
classrfied as unrestricted funds unless there is a (x)ntractual requirement for it to be spent on a particular
purpose and ieturned if unspent. in thich (ase rt may be regarded as restTiLted.
Resources expended
Expendtture is recognised on an accruals basis as a liabilty is incurred. Expendf(ure includes any VAT thich
cannot be fully recovered, and is dassified under headings of the ststement of financial activities to thich it
relates..
Expendrture on raising funds includes the costs of all fundraising activities. wents, non-charf(able trading
actwrties, and the sale of donated gcods.
Page 13
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES- continued
Resources expended
Expenditure on charitable activrties includes all costs Incurr￿ by a charty in undertaking activities that further its
charitable aims for the benefit of its trkneficiaries. including those support costs and costs relating to the
governance of the charity apportioned to charitable ackn"vrties.
Other expenditure includes all expendrture that is neither related to raising funds for the charity nor part of its
expenditure on Charitab￿ activities.
All costs are allocated to expendi￿re categories reflecting the use of the resour￿. Direct costs attributable to a
single actNty are allocated directly to that activity. shar￿ costs are apportioned be￿en the activities they
contribute to on a reasonable. justrfiable and consistent basis.
Tangible fixed assets
Tangible assets are inrtially r￿Orded at cost, and subsequently stated at cost less any accumulated depreciation
and impairment bsses. Any tangible assets carried at revalued amounts are recorded at the fair value at the
date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment
losses.
An increase in the carrying amount of an asset as a result of a rwaluation. is reccgnised in other r￿ognISed
gains and losses, unless it reverses a charge for impairment that has previously been recognised as exFendrture
wrthin 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 and k)sses, except to ￿1¢h rt offsets any previous
revaluation gain, in thich case the loss is Sho￿ wthin other recognised gains and losses on the statement of
financial activities.
Depreclatlon
Depreciation is calculated so as to ￿lte off the cost or valuation of an asset, less ts residual value, over the
useful economic life of that asset as folloKs.'
Land and buildings - 1 % Straight line exduding land
Fixtures, fittings and computer equipment - 3.33% and 25% Straight line
Stocks
Stocks are measured at the loMer of cost and estimated selling price less costs to complete and sell. Cost
includes all costs of purchase, costs of conversion and other costs Incurr￿ in bringing the stock to its present
location and condf(ion.
Taxation
The ¢harity is exem0 from corporation tax on ts charitsble ath'vities.
Fund accounting
Unrestricted funds can be used in attordance ￿￿th the charttable objectNes at the discretion ￿ the trustees.
Designated funds are unrestl￿ed funds earmarked by the trustees for particular future prO1￿t or commitment.
Restricted funds can only be used for particular restricted purp)ses ￿h1n the Obl￿ts of the charty. Restrictions
arise then specrfied by the donor or vknen funds are raised for parb"cular restricted purposes.
Further eXplanat￿n of the nabjre and purpose of each fund is included in the notes to the financial statements.
Impairment of fixed assets
A review for Indicators of impairment is carried out at each reporb.ng date, with the recoverable amount being
estimated there such indicators exist. Where the carrying value eX￿edS the recoverable amount, the asset is
impaired accordingly. Prior impairments are also revIe￿ed for possible reversal at each reporting date.
For the purposes of impairment testing, vthen it ￿ not possible to estimate the recoverable amount of an
indNidual asset. an estimate is made of the recoverable amount of the cash-generating unit to thich the asset
belongs. The cash-generating unrt is the smallest identifiable group of assets that includes the asset and
generates cash inflo￿6 that largely independent of the cash inflo￿8 from other assets or groups of assets.
Page 14
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES- continued
Investm ents
Listed investments are measured at fair value Imth thanges in fair value being recognised in income and
expenditure.
DONATIONS AND LEGACIES
2024
2023
Donations
Gift aid
Legacies
Members contributions
38.889
80,271
103.332
373,049
81,672
71,137
311,183
595,541
463,992
OTHER TRADING ACTIVITIES
2024
2023
Income from Bookshop
1.849
1,635
INVESTMENT INCOME
2024
2023
Income from listed investments
26.320
31,039
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Athvity
Direct charitable activity
Direct charitable activity
Other income
Funeral and similar income
87,057
30.484
72,988
42, 678
117.541
115,666
RAISING FUNDS
other trading activities
2024
2023
Advertising
Book shop
672
1,680
734
1,480
2,352
2,214
Page 15
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
CHARITABLE ACTIMTIES COSTS
Support
costs (see
note 9)
Direct
Costs
Totals
Direct charrtable actNty
533,025
45.65B
578.683
SUPPORT COSTS
Governan
Ixsts
Management
Finan
Totals
Other resources exFended
Direct charrtable actNty
4,149
17,750
3,00)
21,899
45,658
42,658
42.658
4.149
20.750
67,557
Support costs, included in the above, are as foliows..
2024
2023
Other
resources
expended
Direct
charitable
activity
Total
activities
Total
activities
Wages
Social security
8ank charges
Audttors, remuneration
Audrtors, remuneration for non audrt %%Drk
Accountancy fees
Legal fees
39.691
2.967
39.691
2,967
4.149
9,816
1.452
5,254
4.228
45,405
3,337
2.990
7,584
504
4,980
7.824
4.149
9,816
1.452
5,254
1,228
3.000
21.899
45,658
67.557
72,624
10.
NET INCOMEIIEXPENDITUR
Net incomellexpenditure) is ststed after chargingl(credits'ng)'.
2024
2023
Audrtors, remuneratK)n
Taxation advisory services
Depreciation - 0￿ffted assets
9.816
1,452
32.615
7,584
504
34, 537
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remunerats'on or other benefits for the year ended 31 DecemtrRr 2024 nor for the year
ended 31 December 2023.
Trustees. expenses
There weTe no tTUStees' expenses paid for the year ended 31 December 2024 nor for the year ended
31 December 2023.
During the period the trustees made uncondib'onal donations to the charty totalling £22,474 (2023.. £17,890).
Page 16
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
12.
STAFF COSTS
2024
2023
Wages and salaries
Socia1 security costs
Other pension costs
232,574
17.563
7.646
2￿,341
15,313
6,784
257,783
242,438
The average monthly number of employees during the year was as follows..
2024
2023
Direct staff
Support staff
The number of employees vknse employee benefits (excluding employer pensk)n costs) exce8d8d £60,030
was..
2024
2023
£100,001 - £110,QhJO
13.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Land and
Buildings
Totals
COST
At 1 January 2024
Addrtions
1,547,174
407,578
21,015
1,954,752
21,015
At 31 December 2024
1.547.174
428.593
1,975.767
DEPRECIATION
At 1 January 2024
Charge for year
138.750
15,0
1r8.099
17,615
261,849
32,615
At 31 De￿mber 2024
153,750
140.714
294.464
NET BOOK VALUE
At 31 December 2024
1.393.424
287.879
1.681.303
At 31 De￿mber 2023
1,408,424
284,479
1,692,9)3
Page 17
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
14.
FIXED Ass￿ INVESTMENTS
Listed
investments
MARKET VALUE
At 1 January 2024
Revaluations
850.265
43,243
At 31 December 2024
893.508
NET BOOK VALUE
At 31 December 2024
893.508
At 31 De￿mber 2023
850,265
There were no investment assets outspje the UK
The listed investments are shown at market value as provided by the chartys investment managers Rathbone
Brothers Plc.
Post year end the above investments have dropped in value Lyased on economic world events thich has
particularly hrt the stock market.
15.
STOCKS
2024
2023
Stocks
16,144
17,824
16.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prepayments and accrued income
22.171
18,815
5,498
12,994
40,986
18,492
17.
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other credrtors
Accruals and deferred income
15.536
1,575
14.929
26,766
13,6
12,971
53, 427
Page 18
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS
Net
movement
In funds
Transfers
I￿￿een
furKIs
At
31.12.24
At1.1.24
Unrestricted funds
General fund
Designated fund legacy
Designated fixed asset reserve
Designated Chazan fund
Designated New Year Appeal fund
1.382.531
1.046,925
34.412
3,363
31,r27
98.171
(5.0fy1)
1,475.698
1,046,925
22.723
3.363
31,727
(11.689)
2.498.958
86.4W2
{5.OIM)
2.580.436
Restricted funds
Building repairs
Cemetery maintenance
Leeds Jewsh Representative Council
(15.ryxi)
11,485
15.01)4)
30.583
11,485
5.0fy1
45.583
18.519)
5.004
42,068
TOTAL FUNDS
2.544.541
77.963
2,622.504
Net movement in funds, included in the above are as follov*S'.
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
Designated fixed asset reserve
639,Z32
1584,JM)
(11.689)
43.243
98,171
111.689)
639,ZJ2
1595.993)
43.243
86,4V2
Restricted funds
8uilding repairs
Cemetery maintenance
Leeds Jewsh Representative Council
Leeds Older People grant
{15.(X)O)
(79.538)
(11.400)
14.600)
115.000)
11,485
(5.004)
91.1Y23
6,396
4.600
102,019
1110.538)
(8,519)
TOTAL FUNDS
741,251
1706,531)
77,%3
Page 19
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
I*￿een
fuThYs
At
31.12.23
At1.1.23
Unrestrictsd 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
(58.277)
11,474)
1,382, 531
1,046,925
34,412
3,363
31,727
(11,689)
31,727
2.570.398
(69.￿)
11,474)
2,498,958
Restrlcted funds
Building repairs
Cemetery maintenance
(15,CiXI)
(6,C61)
45,583
4,587
1,474
65,170
(21.0611
1,474
45,583
TOTAL FUNDS
2.635,568
(91.027)
2,544,541
Comparative net movement in funds, included in the above are as foll￿5..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
Designated fixed asset reserve
480,776
(569.298)
(11,6891
30,245
(58, 277)
(11,6891
480,776
(s￿1,987)
30, 245
(69, 9￿)
Restricted funds
8uilding repairs
Cemetery maintenance
Leeds Jewsh Representstive Council
Stsy Well Winter Grant
Donations for Israel
Volition - Housing support fund
(15.OCQI
(60.0001
(5,217)
(1,000)
(66,4001
(5,0001
(15,0001
16,0611
$3,939
5,217
1,000
131,556
(152,6171
(21,061)
TOTAL FUNDS
612,332
(733.￿4)
30,245
(91,02n
Unrestricted funds
Designated fund legacy contains funds ring fenced by the trustees.
Designated fixed asset reserve is a fund set up for specrfic capital repairs and depreciation.
Chazan fund contains donations from members for Hebrew reading lessons. This money is then spent on
projects in keeping wth the ethos of UHC.
Designated New Year appeal contains funds ring-￿nced by the trustees.
Restricted funds
Building repairs contributions raised for major refurbishment of the charty buildings.
Page 20
continued...

United Hebrew Congregation - Leeds
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
18.
MOVEMENT IN FUNDS- continued
Cemetery maintenan￿ contributions are used for the maintenance of the cemetery.
Leeds Jewsh Representative Council contribution t￿OrdS the work carried out by the organisation.
Stsywell Winter grant funding ￿a5 US￿ to provide a ￿erM 5￿ce wttiin the communty.
Donations for Israel contributions relate to funds raised and sent directly to Israel.
Volition - Housing support fund provbjes essential keep kngrm supp)rt packs to thc6e struggling the most wth
the cost of energy and INing.
Older People grant to provide support to older people wth the cost of living crists.
19.
RELATED PARTY DISCLOSURES
There were no reL3ted party transactb?ns for the year ended 31 December 2024.
20.
FINANCIAL INSTRUMENT
The carrying amount for each category of financial instrument is as follov*S'.
2024
2023
Financial assets measured at fair value through the income and expendrture
893.508
8￿1,265
21.
PENSIONS AND OTHER POST RETIREMENT BENEFITS
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribthion plans was
£7,646 (2023 £6,784)
22.
NET GAINSIILOSSES) ON INVESTMENTS
2024
2023
Gainsl(losses) on listed investments
43.243
30, 245
Page 21