GLASOOW HEBREW BURIALSOCIETY CHARITABLE FUND ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 21Y22 lJgntyNumber. SC014704
GLASGUII HEBfiEW eUWAL SOCIEfY CHAMTABLE FUNDASSOCi4TIC4 CONTwirs Rwt Df thé Tnths Rewt r1 the lTrStptthEmw Statmwntol FinaKiJlNLd gel N¢sto the Fibax41 St*merf3
GLASGOW HEBREW 81IUAL SOCIETY CHARrrABLE FUND ASSOCIATION So)ttsh OwtyP+J s4704 Tw51•15 PO aox F311 Gllic IrWnlExwTr 8 BeNYwR¢•J G77 7PP B0[5 RBIrthd p 1Sla Fwwick Ro Sdl¢knrs 160W SlrEEI G2 21L
GLASGOW HEBREW BURIAL SOCIETY CHARITABLE FUND ASSOCIATION REPQRT OF THE TRUSTEES The TnJSIe wewl t1 reFrt a1 the frnial slat6n for th8 y&Irend 31 DeCnber2o22. Tho f¥iancl slalemenls have prepared in afxordance with the accounting poki95 S•t out on ptye 7 and pty the ¢harity¥ ¢onitulion and appl¢able law. The tharty was ¢st4blished by ccnSlit is rwnised a ¢arity by the Inland RthT8nue. As a result theie Is no Ilat4Uly to taxation on any of ils inc(rne. Trust••s The ISte£S at the aThJ WMI of lh8 year as f¢4tyw&" Barry Cwer Ephraim Borowski Ajan Levy New Trustees are nominated and settfided by eyisl¥ig Trustees aThJ IhEir mnwnation is cons¥Jere(I ILY approval at the Annual Gv£r31 MeetiThJ. The Trusts8s do nol [eNe rwNrwatity) or trn$0$ in ¢arrymg t the tSnesS of thè tharlty. There were no related p¥ly lrdnsx1K in the year. Obj•1¥ •dlvlti To promote the preservation. ryr aThY mainlonanco of tr knish Burial grndS •) GlasgL)w Including tha following cemeteries: SandyThwnl. Gnrfdl, Rtrth&. Mathll aNI Jard and n particular. for the rq)air. mainlènanc and renewal of Ihe bw )Se e3ch cemetery. To erttt headstones on unmarkgj graves, wkn8re the &Yaves would otheThwse remain unmwke(I thr1 lack of luThJs. To provide free burral for memters of Ihe Jewish faith wl¥) are p)or rwty, to do an lawfvl acts or 1tr4ngs eillw incidenlal to Ihe attaiirnenl Df the obits of Assooation ad w far as may be nO$Sary or d8sirablo to do such a¢ts or thkngs In collaiKJr3In 1th any pwson. body. insb1u1i, aulhority or OtherwSe. R•T•lgw of Ihe finan¢lil posttlon and a¢lMles ol th• tha During the yoar ended 31 Oecemb8r 2022. ¥k contind on Ihe Gu[ffvIll Cemetery resloralion project. Gewous ongorq fn9nc1 assistan has been r[Wed Irtyn NeIrIe@ and Clarkston TrusL Queens Park chtle Trust and the &asgow Je7th ComrThJNly Trust a5 v1 a5 5evual oih8r Trusts priv31e donors. Those donatn$ ar• cnti¢ to the suSS ol the propd and are rnuth aFyre(aated. Rl$k mnagement The Truslees ¥th'v reTriew the major risks tAlith ts tharity taS on a rew1¥ b15 and bBtsev8 that in n81 revtew of the kvel of reseryes ccntrMl ¥Mth the owMn9 rewe4VS of Ihe contrds over key linCIal syslern5 will provvjfj Slrfficaent linancial resource5 in Ihe 8¥t of aoverse cm11tn$. The Trustees have alw examined other opwalion and bugness risks t1 by the tharity and u)nfim thal they have estaNiSe systems lo miligate Ihe significant risks.
GLASGOW HEBiiew BURIALSOCIETY CIIARITABLE FUNDAssoCnoN IORT OF THE TRIISTEES ¢0 R•s•ms Polky Reserves ha¥9 lIa19d to 0rrdLle tho restorthn to ffin1K. A8 del•d It¥, continued M thB resknra]n the . No tr¥thr frnm reseThes w4$ In I yw un(br rev. Stslemenl of Tmslees 1pM51blIes Law 4ylicable ID chaftlies in Sccland ul[ tht Truslees lo pryg finanp #atomert$ forgath finan¢¢al yOiT vthiL giv& • Iwe and la vw ol th8 ststè ol affaks of the tharity al the gnd of the >tar and of the fin(la1 act11[ ol clwly the year wthl. ID wwaring th arthurts, Trnstees arn r8wlr8d lo.. . sdg¢4 gtaWg accwtry pok48s then cLvtsisi¢nilr. rnak• ijdgmenis And estmates that ther (s¥nh)n Trsonaile and pr stale slir¥J¥rds and of Iwe be8n f)ed. SL1 to any rnalerAI (Wures di5chJsgJ eyplamed li Ihe fir(111 start. are th& finanoal siatsnwnis on th8 gwg coTht4rn basis in Ihelr ¥. IhÈ informaban avaiwk lo Ihom, that tr45is ol propxatK)n woukj The Truslee5 ar8 [•sibIl lor attotiJ rordS whic d.:schJse ith reascfflable aUr4¢Ytho finw)dal P115its"m ol the Gh¥rty iThJ wmtrle to mre that thancaal stslemBnls compty with Charities Acuunls Iscolknd) Regukt1cS 2( the constibjtijn ol the ctswly. Thvl arp r85PODSit tthi r8asorbl6 $tep$ lo salÈguard thÈ assds Of1Chty2 to deteclfrhl andother iwrit5. Examknlng A¢¢ou•ts Th8 frustees reccqnrrnd Ih8 Act4rtMb Iseotlandl Lm11 conlThM ith th2r rde Is 1rvJ•ppmd{ Exafflwier lurthor nDtic AppM¥al ol R•port andfln•nell #ll•rn•th 31 D•tem21 Thi$ reN)rt arn1 tertS Set wl paps 2 10 7 *•re appro1 lry th8 trusleBs T Mty 2025 #MI svwpd on Iher by.
INDEPENDeNTEXWIP4EAS REpoRfTO IHETAUSTEESOF QiASOOWHEIAEWBLWALIOCIEIYCIL4RITABLE FLYIDA5SOCIATION I ol its Lhly fvr Ihè)•ar•)1•d31 2¢P2 ¥•$4t(•Ac• pagos 510 T. TftL# hw•strn4nt (&oW) • Charts IS4)XknJl 20Cfi las mnd•d}. Thi TrLWJ of Ilw•lalon 1011) (4 bj lel OttrP14ts thos 2(6{1$ iKWE5 a r•th of its8 vx4xml•o rec4bth kBpI ty ihe th¥lty * a dk¢bJvJTrs kn th• 4rvJ ¥•skng ytrj as Tootw maltws. Tr• nor thJ• ¥1 tr•¥J ¥N)Id b• rnypr•J #1 aid cthi•4u•Ity I d nol Ok4nknn h Thilh my •AarrdNM Ao n#lt•r has r•mty) ny ill•kn: la W ac(ourthvJre&wds kn xcordw*dhSthJn4qllla}oflhtTh RowTr4 011 hoY4 fv)I bqw rrAL tobe G787PP Dile.. 5 Plry 11)25
STAYEMEIT OF HNIJKL4L ACTfiiT%S FOR TIE YEAR EIIDED 31 OECEMB&R2022 2022 Tolal 2021 Tolal sand0 Nthorteo & Cl•thi Tpjst (9qTrj PartClotst Tnt lQgrOJfthl 281 15.0)) 10,0 10,() 10,fpJO 28.705 10,QCL) 20.QC 20.oc 20.00 GHBS IGlwpduftTrll rVrI A AquanlalrwGI S$(1 Tms & IUsgJ B k Irthst Ge911Tr 75) 13,500 317 7250 87 123,421 E%nd#ure on 18bLMf FurtW CI8#X J, cent & materi5 64.312 58,494 16,019 18.053 7.873 1,163 11.737 2,915 3DO 102 Fe85 (C4n Aquhth¢esfAden PW EX$ SSOr fiess & Rats&J Bals Exp Jependent &xamiw F 2.687 3txi rec4ibJn Ba ¢haig¢s 1.4 128 97,472 430 109,255 Het 1deficiw1nw forth¢ year 6A75 14173 Net Mrer1 in fw 6,475 14.173 Bal a1 Jaway 20Z2 178,flJ6 164.433 8aLinceGarrj foprnd at 31 Dthl}22 172,131 17&606
&4LANCE SHEEr a8 It 31 OECEMBER 21R2 20 Fixqd ripp 4.501 3.LM12 Cuirgnt assets DebtS 1119 15.CWJ 151610 169.n9 2.1 1S.C(pJ I691 186.697 Cash atbwk in h Cumnt Llablllties P1$ t)efeffed income IGH8SI 2,592 10,oc 12.592 Not current assets 1n.131 178,6 Total funds 1r1131 1n.606
I)TES TOTHE FIIIANCL4L STATEMEIITS FOR ThE YEA TO JI 2022 AcccKnmNG POLK Ttrftlb9 te deg wdh whK 8ath ot sknJ¥ds, urJ¥tt hsknca rml nJ&s. m)thfi&J b iidude Ihe reva1uX of The ExperAcrKAfdWj the nwlol Fiwitsal A¢tMtie have t tharuse. Tntse5 ccth sb'wlakns have put cfi the Charitys rtts Thue is tthen cwrth1 RethbJ and UrY¢bi¢W fund$ in FUND5 Al 1 Januay 2W42 178.e 6.475 164.433 14.173 At 31 De¢nb¥2Q22 1n.131 178.V Accwal Ir**pendert EX•[[5 Fee Skws ferrejj Inccffje 1.092 10,OCX) 12.592