2023-11-30-accounts - Belfast Jewish Community

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BELFAST JEWISH COMMUNITY

NOTICE AND AGENDA OF ANNUAL GENERAL MEETING 2023

REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

Page 1

BELFAST JEWISH COMMUNITY

Year ended 30 November 2023

Contents	page
Notice and agenda of annual general meeting	2
Election 2024	3
Office bearers	4
Sub-committees	5
President’s report	6
Trustees annual report	9
Accountants report	11
Statement of financial activities	12
Balance sheet	13
Notes to the financial statements	14
The following pages do not form part of the financial statements
Chevra Kadisha Financial Statements	21
List of subscribers	27
‘A Gift Forever’ Investment Fund	31

Page 2

BELFAST JEWISH COMMUNITY

Office Bearers

Year ended 30 November 2023

Please take notice that the One Hundred and Fifty Seventh Annual General Meeting of Members will be held in the Wolfson Centre on Tuesday 13 August 2024 at 7.45pm for the purpose of transacting the undernoted business.

By Order of the Council

Honorary Secretary

August 2024/Av 5784

AGENDA

Notice convening the meeting
Minutes of the last AGM
President’s Report
Treasurer’s Report
Chevra Kadisha Convenor’s Report
Election of Office Bearers
Re-appointment of BDO Northern Ireland as accountants in accordance with rule 21. 8. Any other business which the meeting is empowered to transact.

Please note that questions relating to the Financial Statements should be submitted to the Treasurer at least 1 week prior to the meeting.

Page 2

BELFAST JEWISH COMMUNITY

Office Bearers

Year ended 30 November 2023

ELECTION 2024

The following nominations have been received:

President

Chairman Deputy Chairman Hon. Treasurer Secretary Junior Warden

Members of Council

No further nominations received at time of publication.

Page 2

BELFAST JEWISH COMMUNITY

Office Bearers

Year ended 30 November 2023

OFFICE BEARERS 2023

President:

Mr G Steinberg

Emeritus President: Mr R Appleton

Chairman: Deputy Chairman: Mr N Finch Mr M Black Senior Warden: Junior Warden: Vacant Mr Eli Halali Convenor Hebrew School: Vacant

Hon. Treasurer: Mr S Granet

Hon. Secretary: Mrs J Danker

Committee Members of Council:

Mr A G Black Dr K Radford Mr J Warner (resigned) Mrs S Warner (resigned)

Trustees:

Mr R Appleton, Mr N Finch, Mr M Black, Mr G Steinberg

Representative to Board of Deputies:

Vacant

Hon. Solicitor: Mr J Hool

Accountants:

BDO Northern Ireland, Chartered Accountants

Page 2

BELFAST JEWISH COMMUNITY

Office Bearers

Year ended 30 November 2023

There were no subcommittees set up formally. Where there are names, they refer to responsibilities to assist, as and when required.

General Purposes

A Black, S Danker, M Taylor

Rabbinate/ Service

N Finch, S Danker, R Appleton

Finance

S Granet, M Black

Hebrew School

Vacant

Social

Mrs M Black, Mrs N Simon, Mrs N Granet

Catering

Mrs N Simon, Mrs M Black, Mrs N Granet

Kiddush Ladies

Mesdames M Black, S Appleton, L Millings, N Simon, J Danker, N Granet, I Goldstone, Y Danker, P Baulos

Chevra Kadisha (Active Members)

Mesdames L Leopold (convenor), L Millings, N Simon, B Taylor, M Black, D Warm Messrs A Matthews, D Matthews, S Granet

External Projects

Dr K Radford HMD Mr J Warner (resigned)

Page 7

BELFAST JEWISH COMMUNITY

Presidents’ Report 2023

Year ended 30 November 2023

Our small community continues to function thanks to the efforts of a small number of volunteers/Council members. Under the excellent guidance of our Chair, Neville Finch our Council meets regularly at the home of our Secretary, Jane Danker. Tony Black oversees the maintenance of the Shul building. Michael Black conducts many tours of the Shul for schools, religious groups and interested parties and much more. Steven Granet, as our Treasurer manages to balance the books despite the obvious financial difficulties facing our Community. Rabbi Kale conducts services competently.

For our small size, our Community punches above its weight. Following is a brief summary of some of last years events;

September

Rabbi Jacobs and Rebbetzin Betty from California visited the Shul.

October

The dreadful attack on Israel that changed the world on October 7[th] .

November

The NI Opera held a most successful event in the Shul. Lord Mann, the government advisor on Anti-Semitism was a guest speaker at a NIFI event. Kathy Sinclair and Gillian Rowe organised another successful BJC social event.

December

A visit from PSNI Chief Constable, Jon Boutcher and colleagues to the Shul. We thanked the Chief Constable for the support we receive from the PSNI to help keep us safe.

January 2024

Schools attended a Q&A session in the Shul on Holocaust Memorial Day. Belfast City Council hosted a well-supported Holocaust Memorial Day event at City Hall.

March

Under a UJS fellowship leadership project, we had a visit from forty students to a Shabbat service. It must have been the first time for many years that the Shul had such a young attendance.

May

Steven Jaffe organised a Belfast Jewish Heritage Walk. The March Of Life event took place organised by Mike and Lynne McNally. The installation of the Chief Rabbi of Ireland in Terenure Shul, Dublin was an inspiring event which Rabbi Kale and I attended.

June

A further successful meeting of the Belfast Jewish Social Group again organised by Kathy Sinclair and Gillian Rowe.

We face many challenges, in particular our declining number of members and our difficulty in having a Minyan at all services. We have serious problems with the main roof of the Shul which is leaking in a number of different places. We are considering various options.

Page 7

BELFAST JEWISH COMMUNITY

Presidents’ Report 2023

Year ended 30 November 2023

Tragically George Bloch passed away, he was a true gentleman and we will all miss him. Gloria Aubrey also passed away, she was a long standing member. The stone settings for the late Norma Rosenberg and June Jaffe took place.

With your help and encouragement, I am confident that our Community can move forward positively.

Gerald Steinberg

President

Belfast Jewish Community

Page 7

BELFAST JEWISH COMMUNITY

Trustees annual report

Year ended 30 November 2023

OBITUARY

It is with regret we have to inform you of the passing of the following:

January 2024 – George Bloch

May 2024 – Gloria Aubrey (nee Gordon)

Page 8

BELFAST JEWISH COMMUNITY

Trustees annual report

Year ended 30 November 2023

The Council present their report and the financial statements of the charity for the year ended 30 November 2023.

Reference and administrative details

Registered Office: 49 Somerton Road, Belfast, BT15 4DD

Legal Status

The Belfast Hebrew Congregation was formed in the 1860’s as an orthodox Jewish Congregation. The Congregation has charity status from HMRC and is registered with Charities Commission Northern Ireland (NIC100486). The Congregation changed its name to Belfast Jewish Community on 11 May 2004.

Constitution 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 tradition. The charity was set up to organise a Jewish Congregation and to promote the Jewish religion.

Congregation

The Congregation shall consist of members, seat holders and associate members of both sexes who are of the Jewish Faith.

Controls

The entire management of the Congregation shall be deputed to a Council of Management comprising an executive and committee. Various sub-committees exist with responsibility for the main activities within the Congregation. The Chairman is ex-officio a member of all sub-committees.

The general conduct of the 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 at all general meetings.

Reserves Policy

The Council, following recommended practice have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be 12 months of the resources expended, which equates to approximately £83,949 in general funds. At this level, the Council feel that they would be able to continue the current activities of the charity. In the event of a significant drop in funding, it would obviously be necessary to consider how the funding would be replaced or activities changed. At present the free reserves are in excess of this target level (including £521k of readily realisable investments) and the Council will continue to monitor the level of free reserves.

Page 9

BELFAST JEWISH COMMUNITY

Trustees annual report

Year ended 30 November 2023

Risk Review

The Council has assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to the major risks.

The Council

The Office Bearers and Council who served the 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 financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of the incoming and outgoing resources for the year then ended.

In preparing those financial statements, the Council are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The Council must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

The Council are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and applicable accounting standards.

The Council are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Council

Chairman

BELFAST JEWISH COMMUNITY

FINANCIAL STATEMENTS

Hon. Treasurer

The notes on pages 14 to 19 form part of these financial statements.

Page 14

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Charities Act (Northern Ireland) 2008, the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and applicable accounting standards. The principal accounting policies, used consistently throughout, are set out below.

The financial statements have been prepared on a going concern basis which assumes that the Congregation will continue in operational existence for the foreseeable future. The validity of this assumption depends upon continued support of the Congregation.

The financial statements are prepared in sterling which is the functional currency of the charity.

The entity is a Public Benefit entity as defined by FRS 102.

Grants

Grants received, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable and when the charity's entitlement becomes legally enforceable.

Grant payments to other organisations are accounted for as and when approved. The value of the grants approved, but still to be paid, are included in the balance sheet as current liabilities.

Other incoming resources

Incoming resources including investment income and membership fees are credited to the Statement of Financial Activities when receivable.

Investment assets and income

Investments held as fixed assets are revalued annually to reflect open market value.

Resources expended

Resources expended are recognised in the period in which they are incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Page 15

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2021

1. Accounting policies (continued)

Resources expended (continued)

All costs are allocated between the expenditure categories of the Statement of Financial Activities (SoFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Buildings	- 2% Straight Line
Equipment	- 33% Straight Lines
Fixtures & Fittings	- 10% Reducing Balance

A full year's depreciation is charged in year of addition and none in year of disposal.

Fund accounting

The charity has different types of funds for which it is responsible, and which require separate disclosure. These are as follows:

a. Restricted funds:

Donations, grants and other income received which are earmarked by the donor for specific purposes. Such purposes are within the overall aims of the organisation.

b. Unrestricted funds:

Funds which are expendable at the discretion of the board in the furtherance of the 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.

2. Voluntary income

	Unrestricted	Total Funds	Total Funds
	Funds	2023	2022
	£	£	£
Donations
Member's Subscriptions	14,480	14,480	16,575
Donations	3,652	3,652	2,694
	------------------------------------	------------------------------------	------------------------------------
	18,132	18,132	19,269
	====================================	====================================	====================================

Page 16

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

3. Investment income

		Unrestricted	Total Funds	Total Funds
		Funds	2023	2022
		£	£	£
Investment income		21,078	21,078	20,827
		====================================	====================================	====================================
Incoming resources from charitable	activities
		Unrestricted	Total Funds	Total Funds
		Funds	2023	2022
		£	£	£
Community Centre		9,379	9,379	1,915
Other income		16,939	16,939	9,138
		------------------------------------	------------------------------------	------------------------------------
		26,318	26,318	11,053
		====================================	====================================	====================================
Resources Expended
	Provision of
	services to the
	Community	Governance	2023	2022
	£	£	£	£
Direct Costs
Salaries & Wages	34,512	–	34,512	32,496
Rates	710	–	710	857
Light & Heat	13,570	–	13,570	9,194
Telephone	2,652	–	2,652	2,644
Insurance	2,700	–	2,700	2,499
Maintenance	15,597	–	15,597	5,436
Cemetery costs	5,372	–	5,371	6,156
Kitchen Expenses	20,285	–	20,285	12,704
Ministerial expenses	293	–	293	388
Sundry expenses	3,500	–	3,500	3,222
Accountancy fees	–	2,370	2,370	2,370
Bank charges	274	–	274	174
Depreciation of fixed assets	7,513	–	7,513	7,618
	------------------------------------	------------------------------------	------------------------------------	------------------------------------
	106,978	2,370	109,348	85,758
	====================================	====================================	====================================	====================================

4. Incoming resources from charitable activities

5. Resources Expended

Page 17

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

6. Net outgoing resources for the year

This is stated after charging:

	This is stated after charging:
		2023	2022
		£	£
	Depreciation	7,513	7,618
		====================================	====================================
7.	Staff costs and emoluments
	Total staff costs were as follows:
		2023	2022
		£	£
	Wages and salaries	34,512	32,496
		====================================	====================================

No trustees received any remuneration or reimbursement of travel expenses during either year.

No employee received emoluments of more than £60,000 during the year.

8. Tangible fixed assets

	Freehold		Fixtures &
	Property	Equipment	Fittings	Total
	£	£	£	£
Cost
At 1 December 2022	321,670	1,661	61,725	385,055
Additions	–	–	–	–
	------------------------------------	------------------------------------	------------------------------------	------------------------------------
At 30 November 2023	321,670	1,661	61,725	385,056
	====================================	====================================	====================================	====================================
Depreciation
At 1 December 2022	121,334	1,527	52,266	175,128
Charge for the year	6,433	134	946	7,513
	------------------------------------	------------------------------------	------------------------------------	------------------------------------
At 30 November 2023	127,768	1,661	53,212	182,641
	====================================	====================================	====================================	====================================
Net book value
At 30 November 2023	193,902	–	8,513	202,414
	------------------------------------	------------------------------------	------------------------------------	------------------------------------
At 30 November 2022	200,335	134	9,459	209,928
	====================================	====================================	====================================	====================================

Page 18

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

9. Investments

	Movement in market value
		2023	2022
		£	£
	Market value at 1 December 2022	542,455	610,880
	Investments sold	(40,024)	(20,000)
	Net gain/ (losses) on revaluations	18,421	(48,425)
		------------------------------------	------------------------------------
	Market value at 30 November 2023	520,852	542,455
		====================================	====================================
	Historical cost at 30 November 2023	125,677	145,701
		====================================	====================================
	Analysis of investments at 30 November 2023 between funds
		Total Funds	Total Funds
		2023	2022
		£	£
	Listed investments
	British Petroleum	8,624	8,857
		------------------------------------	------------------------------------
		8,624	8,857
		====================================	====================================
	Other investments
	M G Charifund “A Gift forever fund”	138,548	147,149
	NI Central Investment fund for charities	373,680	386,449
		------------------------------------	------------------------------------
		512,228	533,598
		------------------------------------	------------------------------------
	Market value at 30 November 2023	520,852	542,455
		====================================	====================================
	All investments relate to unrestricted funds.
10.	Debtors
		2023	2022
		£	£
	Other debtors	–	7,815
	Prepayments and accrued income	–	124
		------------------------------------	------------------------------------
		–	7,939
		====================================	====================================
11.	Creditors: Amounts falling due within one year
		2023	2022
		£	£
	Bank overdrafts	–	66,153
	Other creditors	56,033	–
	Accruals	3,596	3,526
		------------------------------------	------------------------------------
		59,629	69,679
		====================================	====================================

Page 19

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

12. Unrestricted income funds

Unrestricted income funds
	2023	2022
	£	£
Opening reserves	664,626	747,660
Movement in year
Incoming resources	83,949	51,149
Outgoing resources	(109,348)	(134,183)
	------------------------------------	------------------------------------
Closing reserves	639,227	664,626
	====================================	====================================

13. Restricted income funds

Goldring Trust

Opening	Outgoing	Closing
Reserves	Resources	Reserves
£	£	£
27,095	–	27,095
====================================	====================================	====================================

The restricted fund relates to the Albert and Rebecca Goldring Trust. This relates to money held by the charity for the purposes “to benefit person of small means who are not able to obtain sufficient keep from government or other sources”.

14. Analysis of net assets between funds

			Net Current
			Assets/
	Fixed Assets	Investments	(Liabilities)	Total
	£	£	£	£
Restricted Funds
Goldring Trust	–	–	27,095	27,095
Unrestricted Funds	202,414	520,852	(84,039)	639,227
	------------------------------------	------------------------------------	------------------------------------	------------------------------------
	202,414	520,852	(56,944)	666,322
	====================================	====================================	====================================	====================================

15. Related party transactions

Belfast Jewish Community and Belfast Chevra Kadisha Society are related through sharing common committee members. During the year Belfast Jewish Community received income of £1,960 (2022: £2,200) and paid expenses of £1,192 (2022: £750) on behalf of Belfast Chevra Kadisha Society. During the year, Belfast Chevra Kadisha Society transferred £63,079 (2022: £Nil) to the Belfast Jewish Community. At the year end Belfast Jewish Community owed £56,033 (2022 owed from: £7,815) to Belfast Chevra Kadisha Society.

No other transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.

Page 20

BELFAST JEWISH COMMUNITY

Notes to the financial statements

Year ended 30 November 2023

The following pages do not form part of the financial statements which are the subject of the accountants report on page 11.

CHEVRA KADISHA SECTION FINANCIAL STATEMENTS

30 NOVEMBER 2023

Page 22

CHEVRA KADISHA SECTION

Accountants report to the members of Chevra Kadisha Section

Year ended 30 November 2023

In accordance with the engagement letter dated 18 June 2024 we have prepared for your approval the financial information of the Chevra Kadisha Section for the year ended 30 November 2023 which comprises of Profit and loss account, Balance sheet, and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants in Ireland as detailed at www.charteredaccountants.ie.

Nigel Harra For and on behalf of BDO Northern Ireland Chartered Accountants Metro Building, 1[st] Floor 6-9 Donegall Square South Belfast BT1 5JA

Page 23

CHEVRA KADISHA SECTION

Profit and loss account

Year ended 30 November 2023

	2023		2022
	£	£	£	£
Revenue
Collections and new members’ subscriptions		1,960		2,200
Investment income		3,037		2,970
Funeral account		–		6,500
		------------------------------------		------------------------------------
		4,997		11,670
Overheads
Funeral expenses	3,976		5,140
Sundry expenses	1,901		1,027
Accountancy fees	750		750
	------------------------------------		------------------------------------
		6,627		6,917
		------------------------------------		------------------------------------
Operating surplus/(deficit)		(1,630)		4,753
Unrealised gain/(loss) on investments		6,446		(12,465)
		------------------------------------		------------------------------------
Surplus/(deficit) for the year		4,816		(7,712)
		====================================		====================================

The Section has no recognised gains or losses other than those shown in the profit and loss account.

The notes on page 25 form part of these financial statements.

Page 24

CHEVRA KADISHA SECTION

Balance sheet

30 November 2023

	Note	2023		2022
		£	£	£	£
Fixed assets
Investments			101,665		95,219
Current assets
Debtors	2	56,033		–
Cash at bank		5		65,482
		------------------------------------		------------------------------------
		56,038		65,482
Creditors: Amounts falling due
within one year	3	–		7,815
		------------------------------------		------------------------------------
Net current assets			56,038		57,667
			------------------------------------		------------------------------------
Total assets less current liabilities			157,703		152,886
			====================================		====================================
Capital and reserves
Profit and Loss Account			157,703		152,886
			------------------------------------		------------------------------------
Members’ funds			157,703		152,886
			====================================		====================================

These financial statements were approved by the Committee on the 2 August 2024 and are signed on their behalf by:

Chairman

Hon. Treasurer

The notes on page 25 form part of these financial statements.

Page 2

CHEVRA KADISHA SECTION

Accounting policies

Year ended 30 November 2023

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, and in accordance with applicable UK accounting standards.

Cash flow statement

The members of the committee have taken advantage of the exemption in Financial Reporting Standard 102 from including a cash flow statement in the financial statements on the grounds that the section is small.

Turnover

Turnover represents monies received during the period in respect of subscriptions and funeral services.

Other incoming resources

Incoming resources including investment income are credited to the profit and loss account when receivable.

Investments

Investments held as fixed assets are revalued annually to reflect open market value.

Cash and cash equivalents

Cash consists of cash on hand.

2. Debtors: Amounts falling due within one year

		2023	2022
		£	£
	Other debtors	56,033	–
		====================================	====================================
3.	Creditors: Amounts falling due within one year
		2023	2022
		£	£
	Other creditors	–	7,815
		====================================	====================================

Page 2

CHEVRA KADISHA SECTION

Accounting policies

Year ended 30 November 2023

4. Related party transactions

Belfast Jewish Community and Belfast Chevra Kadisha Society are related through sharing common committee members. During the year Belfast Jewish Community received income of £1,960 (2022: £2,200) and paid expenses of £1,192 (2022: £750) on behalf of Belfast Chevra Kadisha Society. During the year Belfast Chevra Kadisha Society transferred money to the Belfast Jewish Community totalling £63,079 (2022: £Nil). At the year end Belfast Chevra Kadisha Society was owed from the Belfast Jewish Community £56,033 (2022 owed to: £7,815).

Year ended 30 November 2023

1972/73
Bennyand Sarah Kaitcer,in memoryof theirparents,Joseph and FannyKaitcer,Abraham and Tema Genn	1,000
Leonard Arnold Kaitcer	1,000
AubreyM Selig,in memoryof his father HenryM Selig	1,000
Rosa Selig,in memoryof her husband HenryM Selig	1,000
Leonard Steinberg,in memoryof hisparents Jack and Esther Steinberg	1,000
Sir Isaac Wolfson and LadyWolfson Charitable Trust	5,000
Ronald AppletonQC,in memoryof hisparents Sophie and David Appleton	500
Joseph Garfinkle,in memoryof his wife Slyvia	100
1973/74
Marcus and Mabel Coppel,in memoryof Solomon and Rachel Rosenfield	375
Harold and Rada Smith,in memoryof theirparents,Woolf and Yetta Smith,Louis and SophyHuman	375
K Bloch and Family	1,500
1975/76
David A Cohen and Annie Levene, in memory of their parents Barnett and Myra Cohen and their brother Dr Michael Cohen	375
Mrs M G Myers,bequest	100
Gerald Steinberg,in memoryof hisparents,Jack and Esther Steinberg	1,000
Paul Hamilford,in memoryof his father John Hamilford	1,000
Mr and Mrs A Dalyin memoryof theirparents Arthur and Dora Dalinsky,Hyman and FannyMorris	301
Solomon and Peres Ltd,to celebrate the 80thbirthdayof Maurice Solomon	3,500
Mr A F Herbert,in memoryof hisparents Leo and Rachel Herbert	1,000
1976/77
Dr E Enlander,in memoryof hisparents Bennyand Hilda Enlander	100
Mr A J Moss,in memoryof his dear wife Sadie	100
1977/78
Mr L Berwitz	1,000
HenryCoppel,in memoryof Anne Coppel	375
MollyGoldstone,in memoryof herparents Myra and Chalm Weinstein	500
Mr and Mrs J P Goldstone JP	200
Mr Morris Glazer,in memoryof his lateparents Hyman and Leah Glazer	50
Mr and Mrs I Glover	250
Mr SollyLipsitz,in memoryof his father Oscar Lipsitz	50
Mrs Jessie Lipsitz,in lovingmemoryof her husband Oscar and her daughter Ruby	25
Miss Anna Lipsitz,in lovingmemoryof her father Oscar and her sister Ruby	25
Rosa and Mendle Hodes,in memoryof our dear loved ones	100
Dr and Mrs JN Lewis,in memoryof theirparents	100
Mr and Mrs S Daly,in memoryand ourparents	250
Mrs R Ginsburg,in memoryof her dear husband SydneyBarnett Coss – bequest	3,000

Page 31

BELFAST JEWISH COMMUNITY

‘A Gift Forever’ Investment Fund

Year ended 30 November 2023

1978/79
Mr S Shapiro,in memoryof hisparents,Jessie and David Shapiro	500
Louis,Philipand Jackie Gordon,in memoryof theirparents Robert and Yetta Gordon	200
Mr and Mrs A S Freeman, in memory of their parents John and Bessie Coleman and Samuel and Dorothy Elsie Freeman	400
Mr H Meek,in memoryof Irene	500
1979/80
Mrs S Wigoder,in memoryof her husband Louis	714
Mrs L Ross – bequest	3,000
Mrs B Soble,in memoryof her husband Mark	500
Mrs R Abrahams,in memoryof her husband John	300
Mr J Kitzler – bequest	1,000
1980/81
Vera,Dennis and Martin Coppel,in memoryof Harold and Colin Coppel	714
Bequest of £1,000 – 3.5% War Stock from late Mrs R Goldring ‘In memory of the late Albert David Goldringand the late Rebecca Goldring	328
1981/82
Mrs Sophie Black,AnthonyG and Michael D Black,in memoryof husband and father Robert	1,500
Stuart and Laura,in memoryof their mother BettyKay	200
Arthur and Gwen Levi,specialprize to further religious education	100
1982/83
David and Joseph Black,in memoryand theirparents Abraham and HettyBlack	1,500
K Korentyre,in memoryof mydear wife Ettie and mydaughter Fil	500
1983/84
Mrs A Allen,in memoryof herparents Sara and Louis Wigoder	714
1984/85
Mrs R Ginsburg,in memoryof her dear husband Sydney	200
Eric and Claire Ross,in memoryof their dearparents	100
Mrs P Lerner,in memoryof her dear husband Henry	100
Mrs R Harris,in memoryand her dear husband Hyman	100
Mr Jack Harris,in memoryof his father	100
1985/86
Bequest – late Mrs Annie Goldberg (Glasgow)	1,875
Proceeds Sale of House Bequeathed bylate Mr M Logan	78,534
Rosenfield Family,in memoryof the late Mr Raphel Rosenfield	500
Mrs Sophie Hurwitz,in memoryof husband Joffre	714

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BELFAST JEWISH COMMUNITY

‘A Gift Forever’ Investment Fund

Year ended 30 November 2023

1986/87
Mrs R Ginsburg,in memoryof her dear husband Sydney	250
Mr A Simons,in memoryof his dear wife Pauline	500
1987/88
Mrs R Ginsburg,in memoryof her dear husband Sydney	250
Ivan I Selig,in memoryof hisparents HenryM and Rosa Seligand his sister Hazel H Symons	3,000
1988/89
Belfast AJEX	500
Bernard Enlander	500
In memoryof Mrs Sophie Black	1,500
1990/91
In memoryof Frank Mendle	4,141
In memoryof Mrs E Soble	500
In memoryof Mrs Sara Millar	1,000
1991/92
In memoryof Mrs B Kizler	1,000
In memoryof Mrs R Abrahams	2,000
1992/94 Building Fund
Mrs S A Taylor in memoryof Mark Taylor	250
Peter Goldstone	250
John Goldstone	500
RayRosenfield	250
Ronnie Appleton,in memoryof David and Sophie Appleton	250
Shoshana Appleton,in memoryof Eleizer Schmiot	250
Richard Block,in memoryof Kasriel and Carola Bloch	2,000
Maurice Goldring	500
Mervyn Solomon	500
Ronnie Freedman,in memoryof Mr and Mrs C Freedman	250
Laura and Marion Conway,in memoryof Alec Conway	250
Mr B Pearl,in memoryof Cyril Pearl	250
Mr J Landau	500
Mr M Lantin,in memoryof Nasha and Cecil Sampson	250
Mrs C Goldberger,in memoryof Otto Goldberger	300
Mrs E Faith,in memoryof Norman Faith	250
Mr and Mrs StanleyCoppel	250
Mrs Rose Brown,in memoryof Mendle Brown	250
Mrs Pat Scott,in memoryof Denis Scott	500
Tonyand Michael Black,in memoryof Sophie and BobbyBlack	1,000
Mrs S Hurwitz,in memoryof Mr and Mrs L Herbert and Mr and Mrs B H Hurwitz	250
Dr D Coppel,in memoryof SidneySalinsky	250
Stanleyand Yvonne Danker,in memoryof Bessie and SammyDanker	250
Norma and Harold Simon,in memoryof Joe and Rachel Simon	250
Dr A Hyman	250

Page 33

BELFAST JEWISH COMMUNITY

‘A Gift Forever’ Investment Fund

Year ended 30 November 2023

Mrs Eileen Cohen,in memoryof Sid Cohen	300
Mrs Marjorie Coppel and Familyin memoryof Isaac Coppel	500
Cyril and Hazel Symons – bequest	2,000
Mr Frank Daly	250
Mr Abe Freeman	750
Hool Familyin memoryof Dr N B Hool	250
Mr and Mrs A Jaffe in memoryof their loved ones	250
Stuart and Jane Danker in memoryof Rae Danker	250
Dr and Mrs D Hurwitz	250
Dr and Mrs D Warm in memoryof Dora and Louis Warm	250
Mrs R Smith and familyin memoryof Harold Smith	1,000
Bernard,Barbara,Ian and Martin Enlander in memoryof Israel and Maurice Enlander	390
Mr and Mrs G Steinberg	250
Mr and Mrs S Granet in memoryof Jean and HarryGranet	500
Mr and Mrs C Rosenberg	250
Mr Nathaniel Millar in memoryof Millar Family	500
Martin and Sheila Bentleyin memoryof their loved ones	400
Ivan and Daphne Selig	750
Mr and Mrs A Selig	1,000
MontyRosenberg/Bridge Evening	1,100
Neville Finch	250
Anon	500
Tanya and Dennis Coppel in memoryof Martin Coppel	200
1999
Mr Ronnie Appleton in memoryof Mr S Sieff	500
2000
Bernard,Barbara,Ian and Martin Enlander in memoryof Issyand Ruth Enlander	500
Dennis,Martin Coppel and Familyin memoryof Vera Coppel	500
2001
Mrs Greta Helen Best(deceased)in memoryof Daisyand Joseph Appleman	500
2009
Bequest from the estate of the late BennyMatthews	2,000
2010
Bequest from the estate of the late Rose Pearl	10,000
Bequest from the estate of the late TJ Fisher(USA)	2,178
Bequest from the estate of the late Lord Leonard Steinberg	5,000
2011
Bequest from the estate of the late Sheila Hoffman	2,000
2014
Zelda Enlander in memory of the late Sydney Enlander	250
2016
Bequest from the estate of the late SammyMatthews	2,000
2019
Bequest from the estate of the late Zelda Enlander	1,000

Page 33

BELFAST JEWISH COMMUNITY

‘A Gift Forever’ Investment Fund

Year ended 30 November 2023

2021
Bequest from the estate of the late Elliot Matthews	1,000
2023
Bequest from the estate of the late Joel Unal	3,000