BELFAST JEWISH COMMUNITY
FINANCIAL STATEMENTS
30 NOVEMBER 2018

IBDO
Tel." •44 10128
Emkbl.. Pè4fa5Lr4Mkni.cc
Ukiriered A(c(AMiiaits
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Beilasi BTI SBN
Page 11
BELFAST JEWISH COMMUNITY
Accountants, report to the Council of Belfast Jewish Community
Year ended 30 November 2018
In accordance with the engagemeni letter dated 17 June 2019 we have prepared for your approval the
rinancial infomialion of tlie Belfast Jewish Community for the year ended 30 November 2018 which
comprises of Siatemenl of financial activities. Balance sheet. and th¢ related notes from the charity's
accounting records and from infonnation and explanations you hav¢ 8iv¢n us.
As a praclising member firm of the Institute of Chartered A¢counlants in Ireland. VK are subject to its
etliical and other professional requirements which are detailed at www.charteredaccoiinlaiils.ie.
Our work has been undertaken in aC￿rdanCe with the wuirements of the Institute of Chartered
Accountants in Ireland as detailed at www
harteredaccouiitants.ie.
Lindsay House
10 Callender Stre¢t
Belfast
BTI 5BN
Bt)0 North¢m Ireland
Chartered Acwunlants
24June2019
Alltl p4rlMs' IbMnes 10(*wth¥YrtY. BTI 51N.

Page 12
BELFAST JEWISH COMMUNITY
Statement of financial activities
Year ended 30 November 2018
UDrestrieted Reslrieted To¢41 Funds Total Funds
Funds
Funds
2018
2017
Ineomillg regoMree8
Incoining resources from generdting funds:
Voluntary incom¢
Investinent income
Incoming resources from charitsble
activities
27,036
24,476
27,036
24,476
25,241
15,233
17.820
17J20
24,349
64,823
Tolll incoming regources
Resource5 expended
Charitable aclivili¢s
Gov¢i'nan¢e costs
69J32
69J32
{109J78)
{4,044)
(109,378)
(4,044)
(95,471)
(4,050)
(99,521)
Tot41 resources expended
Net incominW(oul%oing) resources
befure other re¢ognised gaill$ and lows 6
Other recognised gains losses
Unrealised gainl{10ss) on invcstments
Net movement in funds
(113A22)
(113.422)
(44.(V)O)
(44,090)
{34,698)
(27J95)
(71,485)
(27.395)
(71,485)
36,650
1.952
Total funds brought forward
Total funds carried forward
793.109
27.095
820304
818.252
721.624
27.095
748,719
820.204
The Stalemenl of Finan¢io1 Activities includes all gains and loss¢s in lh¢ y¢ar and the￿fore
stalement of total rw)gnised gains and losses not be¢n prepared.
All olthe a￿ve amounts rela1¢ to continuing activities.
Th• nots• on po088 14 to 19 farni part ofth•s• flnon¢l•l $tatwnents.

Page 13
BELFAST JEWISH COMMUNITY
Balance sheet
30 November 2018
2018
2017
Not•
Fixed 4ss¢ts
Tangible &ssels
Inveslments
238J98
550,740
245.666
618,161
789,138
863.827
Current *ssets
D¢btors
Cash at bank
10
5J09
1.078
4,542
1,078
5,620
(49,243)
6J87
(46,806)
Creditorg: Amounts f4lliD2 due within one year
11
Net ¢Mrrent (liabililies)Ig￿etS
(40.419)
(43,623)
T(bt21 gxqetq cllrrellt liahilities
748.719
820.204
Net ￿￿et$
748,719
820.204
Fund5
Unreslri¢t¢d incom¢ funds
Reslricted income funds
12
13
721.624
27,095
793.109
27.095
Total funds
748,719
820.204
These financial statements were Bpproved and signed by the Jnember of lh¢ Coun¢il on
2(¥loElIg
Ch8imian
Hon. Tr￿urer
Tho not￿ on wge¥ 14 to 19 fomi part ofthe8e financlal 8tat•m•nts.

Pag8 14
BELFAST JEWISH COMMUNITY
Notes to the financial statements
Year ended 30 November 2018
Accounting polleies
Basis of accounting
The finan¢ial statements have t*en prepared under the historical cost convention and in
ac¢ordan¢e with Accounting and Reportin8 by Charities.. Statement of Recoinmcnded Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102), The Charitics Acl (Northern
Ireland) 2008. the Charities (Nl) Order 2(M)7 and applicable accounting standards. The
prin¢ip&l accounting policie& used corLsislently throughout, are set out below.
The financial statements have b¢¢n prepared on a going concern basis which Assumes that the
Conwrgation will continue in operational existence for the foreseeable future. The validity of
this assumption depends uw)n continued support of the CongtEgation.
Thc financial statements are prepaTed in sterling which is the functional CUr￿ncY of the ch8rity.
The entity is a Publi¢ Benefit entity as defined by FRS 102.
Grants
Grants ￿CeIved. including grants for the purchase of fixed wts. are recognised in full in the
slatemenl of financial activities in the year in which they are receivable and when the charity's
entiilement becomes legally enforceable.
Grant payments to other organisations are accounied for as and when approved. The value of the
grants approved. but slill io be paid, are included in the balance sheet as curreni liabilities.
O¢ber incoming resources
Incoming resouw¢s including investment income and membership fees are ¢redit¢d to tho
Statement of Financial Activities when receivable.
Investment assets and income
Investments held as fixed assets are revalued annually to refl￿t open market value.
Resources expended
Resources ¢xpended are recognised in the period in which they are incurred.
Charitable expenditure compriKs those costs incurred by the charity in the delivery of its
activities and 5ervic¢s for its beneficiaries. It include5 both costs that can be all￿ted directly to
such ￿tIvItIeS and those costs of an indirect nature necessary to support them.
Governan¢e costs include those Costs associated with meeting tlie constilulional and 51alutory
requirements of the charity and include the audit fees and costs linked to the strategic
management of the charity.
All costs are allocated between the experkditure categorie5 of the SOFA on a basi5 designed to
reflect the use of the resource. Costs relating lo a particular activity ar¢ allocated directly. others
are apportioned on an appTopriate basis.

Page 15
BELFAST JEWISH COMMUNITY
Notes to the financial statsments
Y6ar ended 30 November 2018
Accounting poli¢i¢s (C￿￿•￿1
Depreci*¢ion
Depreciation is cakulaled so as to write off Ihc ¢ost of an asset. less its estimated residual value.
over ihe useful economic life of thAI &￿t as follows:
Buildings
Equipment
Fixtures & Fittings
20/• Straight Linc
33 % Straight Lines
IOO/o Redu¢ing Balan¢¢
A full yeals depreciation is charga in year of addition and none in year of disp)sal.
Fund a¢eoynliug
The charity has different types of funds for which it 15 restM)nsible. and which ￿qUIre separate
disclosure. These are as follows:
. Rcstrictcd funds:
Donations, grants and other income received which are earmarked by lh¢ donor for specific
purposes. Siich purFK)ses are within the overall aims of the organisation.
b. Ullrestricted funds..
Fiinds which are expendable at the discretion of the knrd in the furtherance of ihe objects of the
charity. In addition, funds may be held in order to finance capital investment and working
capital.
Cash and cash equivalents
Cash consists of cash on hand.
Voluntary in¢onJe
Unrestricted Total Funds Total Funds
Funds
2018
2017
Donatio
MeMbe￿S Subscriptiong
Donations
20261
6,775
20361
6,775
20.136
5.105
27,036
27,036
25.241

Page 16
BELFAST JEWISH COMMUNITY
Notss to the financial statements
Year ended 30 November 2018
lllvestment in¢ome
Unrutricted Tot21 Funds Totsl Funds
Funds
2018
2017
Investment in¢om¢
24.476
24.476
15,233
IncomiDg re8ovr¢eJ from charitable acliviti
iinrestrieted Total Funds Total Funds
Funds
2018
2017
Community Centre
Other income
9,130
8,690
9,130
8.690
8,674
15,675
17,820
17.820
24,349
Resources Expended
Provision or
services to tb¢
Communlty Governwn¢¢
2018
2017
Direct Costs
Salaries & Wa8¢S
Ral¢s
Light & Heal
Telephone
Insurdnce
Maintenan¢e
Cemetery costs
Kitchen Expenses
Ministerial expenses
Sundiy expenses
Accountancy lees
Bank charges
Depreciation of fixed assets
Legal f￿S
22.826
616
9.023
3J33
2,072
26,922
4562
23,101
1,663
7,187
22,826
616
9,023
3,333
2,072
26,922
4,562
23,101
1,663
7,187
3,450
270
7,803
594
27.579
598
8.996
3.438
2.238
8.343
3.449
20.564
4.269
7,404
4,050
276
8,317
3,450
270
594
109J78
113,422
99,521

Pago 17
BELFAST JEWISH COMMUNITY
Notes to the financlal statements
Year ended 30 November 2018
Net incoming resources for the year
This is stated after Chargin
2018
2017
Deprecialion
7803
8.317
Staff costs and emoluments
Total staff costs were *s folloivs:
2018
2017
Wages and salaries
22826
27.579
No trustees reccivcd any rcmun¢ration or reimbursement of travel ewKns¢s durin8 either yw.
No employ¢c rec¢iv¢d wnoluments of more than £60.(MX) during the y¢ar (2017.. £60.000).
Tangible fjxed guetj
Freehold
Property Equipment
Fixtures &
Fitlings
Total
Cost
At l December 2017
Additions
321,670
1261
59241
535
382,172
535
At 30 November 21118
321,670
1261
59,776
382,707
Depreciation
At l Deccinber 2017
Cl?ar8¢ for the ycar
At 30 November 2018
89,169
6.433
1261
46,076
lJ70
136,506
7,803
95,602
1261
47.446
144J(
Net book value
At 30 November 2018
226.068
12J30
238J98
At 30 November 2017
232,501
13.165
245.666

Page 18
BELFAST JEWISH COMMUNITY
Notes to the financial Ststements
Year ended 30 November 2018
Investments
Movement ill market valu¢
2018
2017
Market value at l Dec¢M￿r 2017
Inveslmenls sold
Nel gain/ (losses) on Tevalualions in the year ended
30 Novemkr 2018
618,161
(40.026)
591,519
(10,008)
(27J95)
550.740
36,650
Market value at 30 November 2018
618,161
Hisloric81 cost at 30 November 2018
190,695
230.721
AnAIy8ls ofinvestments at 30 November 2018 between fund5
Tot*1 Funds Total Funds
2018
2017
Listed investments
Bi'itish Petroleum
9J96
8.804
9J96
8.804
Other investments
M G Charifund"A Gift for ever fund"
Nl Central Investment fund for Chariti
147,428
393,916
162.738
446.619
541J44
550.740
609.357
618.161
All investments relate to unrestri¢i¢d funds.
10. Debtor8
2018
2017
Oiher debtors
Prepayments and accrued income
4*15
494
4,065
477
5J09
4.542
11. Credlton: Amounts (alliDg due within one year
2018
2017
Bank overdrafts
Accruals
43.156
3,650
45.086
4.157
46,806
49.243

Page 19
BELFAST JEWISH COMMUNITY
Notes to the financial statements
Year ended 30 November 2018
12. Unre81ricted in¢ome fyDds
2018
2017
Opening reserves
793,109
791,157
Movement in year
Incoming resources
Outgoing r¢sour¢es
Closing r¢s¢ry¢s
69,332
(140,817)
721.624
64.823
(62.871)
793.109
13. Reslri¢ted ineome funds
Opening
Outgoing
Reseryes Resources
Closing
Reserves
Goldring Trust
27,095
27,095
The restrict￿ tund relates to the Albert and Rebecca (ioldring"I"rusL "lThis relates to money held
by the charity for the purposes *0 ￿nefit person of small means who are not able to obtain
suITicient keep from government or other sources"
14. An4ly8iq of net ¥￿t8 between funds
Net Current
Assets
ed Amets IDvestments
Tot41
Restricted Funds
Goldi'ing Trust
27,095
27,095
Unrestrieted Fullds
238J98
550.740
(67￿14)
(40.419)
721,624
748,719
L18J98
550.740
15. Related party transaetiOn8
Belfast Jewish Community and Belfast Chevra Kadisha S(Ki¢ty are r¢lai¢d ihrough sharing
Common committee m¢mb¢rs. During the year Belfast J¢wish Communily received income of
£2,660 (2017.. £2,730) and paid eX￿nSeS of £750 (2017.. £750) on behalf of B¢lfast Chevra
Kadisha Society. Ai the year end Belfast Jewish Community was owed £4,815 (2017: £4.065) by
Belfast Chevrn Kadisha Society.
No other transactions with related parties were undertaken such as are required to be disclosed
under Financial Reporting Standard 102.