Page 8
BELFAST JEWISH COMMUNITY
Trustees annual report
Year ended 30 November 2018
The Council pr¢s¢nl their rewrt and the fin8n¢tal *atements of the charity for the year ended
30 Nov¢inb¢r 201
i*gal S¢atUS
The Belfast Hebrew Congregation was fornied in th¢ 1860's as an orthodox Jewisli Congregyation. The
Congregation has charity status from HMRC and is Tegistered with Charities Commission Northern
Ireland (NIC100486). Th¢ Congregation changed its name to B¢lfasi Jewish Coinmunity 01) I l May
2004.
CoD$ti¢ution and Rules
The governing document for the Congregation is the Constitution and Rules of the Belfast Hebrew
Congregation (BHC) 1999. All religious observances shall be in accordance with the orthodox Jewish
trRdilion. The charity was set up to organise a Jewish Congregation and to promote the Jewish
religion.
Congregation
The Congregation shall consist of memiKrs. scat holders and aSs￿l￿te members of both sexes who are
of the Jewish Faith.
Controls
Th¢ entire management of the Congregation shall be deputed to a Council of Management cotnprising
an executive and committee. Various sutrpcommiltees exist with responsibility for the main activities
witliin the Congr¢g*tion. The Chairman is eX￿(fIcI0 a member of all sub-cotnmittees.
The general conduct of th¢ affairs of the Congregation and Synagogue shall be entrusted to the
Council.
The President shall watch over the general welfare of the Congregation and preside al all general
meetings.
Reserves Pollcy
The Council, following recommended practice have established a policy whereby the unreslricled
fund5 not commiti¢d or invested in tangible fixed assets ('th¢ frce reserves,) held by the charity should
be 12 months of the resources expended. which equates lo approximately £113,000 in genei'al funds.
Al this level. th¢ Council feel that they would be able to continue the current aclivities of Ihe charity.
In th¢ event of a significant drop in fundin& it would obviously be necessary to considei. liow the
funditEg woiild be replaced or activities changed. At present the free reserves are in excess of this
tsrget level (including £550k of rally realisable investments) and the Council will continue to
monitor the level ol [￿¢ reserves.
Risk Review
Th¢ Council has aSSe￿ed the major risks to whi¢h the charity is ¢xpos¢d. in particular those related io
the operations and finances of the charity. and are satisfied that systems are in place to miligate our
exposure to the major risks.

Pagg 9
BELFAST JEWISH COMMUNITY
Trustees annual report
Year ended 30 November 2018
The Council
Th¢ orrice Bearers and Council who served Ihe charity during the period were as detailed on page 4.
Responsibilities of the Council
The Charities Act requires the Council to prepare financial statements for each ftnancial year which
give a true and fair view of the slale of affairs of ihe charity at the end of the year and of the incoming
and outgoing resou￿¢$ for th¢ y¢ar then ¢nd¢d.
In preparing those financial stateTnent4 the Council are required to select suitable accovnling poli¢i¢s
and tl)en apply Il)¢m ¢onsistently. making judgements and ¢slimales thal are reasonable and prudent.
The Colincil Inust also prepare the financial statements on the goin8 conc¢m basis unless il is
inappropriate to presuine that the charity will continue its activities.
The Council are resrKyn5ible for keeping proper accwnting records which disclose with reasonable
accuracy at any lime the financial ￿Sition of the Charity and to enable them to ensure that the
financial slal¢menls comply with Ac¢ounling and Reporting by Charities: Ststement of Recommendcd
Practic¢ appliLablc to ¢haritics preparing their ac￿llnts in accordance with the Financial Rew)rting
Standard 8ppli¢abl¢ in the UK and R¢publi¢ of Ireland (FRS 102). The Charities Acl (Northern Ireland)
2008. th¢ Charities (Nl) Order 2(M)7 and appl&cBble accounting slandards.
Th¢ Council are also r&stM)nsibl¢ for safeguarding the ass¢ls of lh¢ charity and hence for taking
reasonable steps for the prevention and detection of ftaud and other irregularili¢s.
Signd on behalf of the Council
Hon. Treasurer