**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** 

1. Notice convening the meeting 

2. Minutes of the last AGM 

3. President’s Report 

4. Treasurer’s Report 

5. Chevra Kadisha Convenor’s Report 

6. Election of Office Bearers 

7. 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** 

**30 NOVEMBER 2023** 



**Page 11** 

## **BELFAST JEWISH COMMUNITY** 

## **Accountants’ report to the Council of Belfast Jewish Community** 

## **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 Belfast Jewish Community for the year ended 30 November 2023 which comprises of Statement of financial activities, 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 Metro building, 1[st] Floor 6-9 Donegall Square South BT1 5JA 



**Page 12** 

## **BELFAST JEWISH COMMUNITY** 

## **Statement of financial activities** 

## **Year ended 30 November 2023** 

|||**Unrestricted**|**Restricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**2023**|2022|
|**Note**||<br>**£**|**£**|**£**|£|
|**Incoming resources**||||||
|Incoming resources from generating funds:||||||
|Voluntary income|**2**|**18,132**|**–**|**18,132**|19,269|
|Investment income|**3**|**21,078**|**–**|**21,078**|20,827|
|Incoming resources from charitable||||||
|activities|**4**|**26,318**|**–**|**26,318**|11,053|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Total incoming resources**||**65,528**|**–**|**65,528**|51,149|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Resources expended**||||||
|Charitable activities|**5**|**106,978**|**–**|**106,978**|(83,388)|
|Governance costs|**5**|**2,370**|**–**|**2,370**|(2,370)|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Total resources expended**||**109,348**|**–**|**109,348**|(85,758)|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Net incoming/(outgoing) resources**||||||
|**before other recognised gains and losses**|**6**|**(43,820)**|**–**|**(43,820)**|(34,609)|
|**Other recognised gains and losses**||||||
|Unrealised gain/(loss) on investments|**9**|**18,421**|**–**|**18,654**|(48,425)|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Net movement in funds**||**(25,399)**|**–**|**(25,399)**|(83,034)|
|Total funds brought forward||**664,626**|**27,095**|**691,721**|774,755|
|||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
|**Total funds carried forward**||**639,227**|**27,095**|**666,322**|691,721|
|||====================================|====================================|====================================|====================================|



The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. 

All of the above amounts relate to continuing activities. 

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



**Page 13** 

## **BELFAST JEWISH COMMUNITY** 

## **Balance sheet** 

## **30 November 2023** 

|||**2023**||2022|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible assets|**8**||**202,414**|209,928|
|Investments|**9**||**520,852**|542,455|
||||------------------------------------|------------------------------------|
||||**723,266**|752,383|
|**Current assets**|||||
|Debtors|**10**|||7,939|
|Cash at bank||**2,685**||1,078|
|||------------------------------------||------------------------------------|
|||**2,685**||9,017|
|**Creditors: Amounts falling due within one year**|**11**|<br>**(59,629)**||(69,679)|
|||------------------------------------||------------------------------------|
|**Net current (liabilities)/assets**|||**(56,944)**|(60,662)|
||||------------------------------------|------------------------------------|
|**Total assets less current liabilities**|||**666,332**|691,721|
||||------------------------------------|------------------------------------|
|**Net assets**|||**666,332**|691,721|
||||====================================|====================================|
|**Funds**|||||
|Unrestricted income funds|**12**||**639,227**|664,626|
|Restricted income funds|**13**||**27,095**|27,095|
||||------------------------------------|------------------------------------|
|**Total funds**|||**666,322**|691,721|
||||====================================|====================================|



These financial statements were approved and signed by the members of the Council on 2 August 2024. 


Chairman 

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**|<br>**Governance**|**2023**|2022|
||**£**|**£**|**£**|£|
|**Direct Costs**|||||
|<br> Salaries & Wages|**34,512**|<br>–|**34,512**|32,496|
|Rates|**710**|<br>–|**710**|857|
|Light & Heat|**13,570**|<br>–|**13,570**|9,194|
|Telephone|**2,652**|<br>–|**2,652**|2,644|
|Insurance|**2,700**|<br>–|**2,700**|2,499|
|Maintenance|**15,597**|<br>–|**15,597**|5,436|
|Cemetery costs|**5,372**|<br>–|**5,371**|6,156|
|Kitchen Expenses|**20,285**|<br>–|**20,285**|12,704|
|Ministerial expenses|**293**|<br>–|**293**|388|
|Sundry expenses|**3,500**|<br>–|**3,500**|3,222|
|Accountancy fees|–|**2,370**|**2,370**|2,370|
|Bank charges|**274**|<br>–|**274**|174|
|Depreciation of fixed assets|**7,513**|<br>–|**7,513**|7,618|
||------------------------------------|------------------------------------|------------------------------------|------------------------------------|
||**106,978**|<br>**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**|
|<br> **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||<br>**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). 

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



**Page 26** 

## **BELFAST JEWISH COMMUNITY** 

## **List of Subscribers** 

## **Year ended 30 November 2023** 

|**Name**|**Gents**|**Ladies**|**Ass/Temp Member**<br>**Tuition**|**BJR**|**CK**|
|---|---|---|---|---|---|
|||||||
|Appleton,Mr and Mrs R|290|240|25|12|70|
|||||||
|Baulos, P Mrs||240||||
|Black, Mr and Mrs T|290|240||12|70|
|Black,Mr and Mrs M|290|240||12|70|
|Black, JMs||120||||
|Black, Mr A|200|||||
|Black,Miss N||200||||
|Bloch,Mr and MrsG|290|240||12|70|
|||||||
|Cohen, Mr J|160|||12|70|
|Coppel,Mrs T||240||12|70|
|Coppel, Mr and Mrs S|290|240||12|70|
|Coppel, Mrs B||240||12|70|
|||||||
|Danker,Mr and Mrs Stanley|290|240||12|70|
|Danker, Mr and Mrs Stuart|290|240||12|70|
|||||||
|Finch,Mr N|290|||12|70|





**Page 27** 

## **BELFAST JEWISH COMMUNITY** 

## **List of Subscribers** 

## **Year ended 30 November 2023** 

|**Name**|**Gents**|**Ladies**|**Ass/Temp Member**<br>**Tuition**|**BJR**|**CK**|
|---|---|---|---|---|---|
|||||||
|Goldring,Mr M|290|||12||
|Goldstone, Mr and Mrs R|290|240||12||
|Granet,MsL||160|||70|
|Granet, Mr and Mrs S|290|240||12|70|
|Goldberger,Mr and Mrs M|290|240||||
|||||||
|Halali,Mr E|290|||||
|Harris, Mr J|160|||12|70|
|Hool,Mrs M||160||12|70|
|Hool, Mr R|290|||12||
|Hool, Mr J|290|||12||
|Hurwitz,Mr and Mrs D|290|240||12||
|Hurwitz, Ms J||240||||
|||||||
|Jaffa,Mr M|||20|20||
|Jaffa, Mr B|290|||12|70|
|Joseph,Mr B|290|||12||





**Page 27** 

## **BELFAST JEWISH COMMUNITY** 

## **List of Subscribers** 

## **Year ended 30 November 2023** 

|**Name**|**Gents**|**Ladies**|**Ass/Temp Member**<br>**Tuition**|**BJR**|**CK**|
|---|---|---|---|---|---|
|||||||
|Karp, Mrs M||240||12||
|||||||
|Leopold Mrs L||240||12|70|
|||||||
|Mathews, Mr A|290|||12|70|
|Mathews,Mr D|290||||70|
|Millings,Mrs L||240||12|70|
|||||||
|Phillips, Mrs V||240||12|70|
|||||||
|Radford,Mrs K||160||||
|Ross, Mr M|290|||12|70|





**Page 29** 

## **BELFAST JEWISH COMMUNITY** 

## **List of Subscribers** 

## **Year ended 30 November 2023** 

|**Name**|**Gents**|**Ladies**|**Ass/Temp Member**<br>**Tuition**|**BJR**|**CK**|
|---|---|---|---|---|---|
|||||||
|Simon,Mrs N||240||12|70|
|Smith,Ms S||160||12||
|Smith,MrS|290|||12||
|Steinberg,MrandMrs G|290|240||12|70|
|||||||
|Taylor, Mr and Mrs M|290|240||12||
|Taylor, Mr I|||25|||
|Trew, Mrs K||240||12||
|||||||
|Walker,Mrs L||240||12||
|Warm,Mr&MrsD||240|60|12||
|Warner,Mr&Mrs J (resigned)|290|240|||70|





**Page 30** 

## **BELFAST JEWISH COMMUNITY** 

## **‘A Gift Forever’ Investment Fund** 

## **Established by L Kaitcer, A Selig and L Steinberg** 

## **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<br>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<br>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<br>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|





**Page 32** 

## **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|