GLASOOW HEBREW BURIALSOCIETY CHARITABLE FUND ASSOCIATION
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 21Y22
lJgntyNumber. SC014704

GLASGUII HEBfiEW eUWAL SOCIEfY CHAMTABLE FUNDASSOCi4TIC*4
CONTwirs
Rwt Df thé Tnths
Rewt r*1 the lTrStptth*Emw
Statmwntol FinaKiJlNL*d
g*el
N¢*sto the Fibax41 St*merf3

GLASGOW HEBREW 81IUAL SOCIETY CHARrrABLE FUND ASSOCIATION
So)ttsh OwtyP+J
s￿4704
Tw51•15
PO aox F311
Gllic
IrWnlExwTr
8 BeNYwR¢•J
G77 7PP
B￿0[5
R￿BIrthd 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￿￿ reF￿rt a￿1 the frnial slat￿6n￿ for th8 y&Irend￿ 31 DeC￿nber2o22. Tho f¥iancl
slalemenls have prepared in afxordance with the accounting poki95 S•t out on ptye 7 and ￿￿pty the
¢harity¥ ¢on*itulion 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 I￿Ste£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 tr￿n$0$ in ¢arrymg ￿t the t￿SnesS 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 gr￿ndS •) GlasgL)w Including tha
following cemeteries: SandyThwnl. G￿n￿rf￿dl, Rtrth&. Mathll aNI Ja￿r￿d 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 thr￿￿1 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 obi*ts of Assooation a￿d w far as may be n￿O$Sary or d8sirablo to do such a¢ts or thkngs In
collaiKJr3I￿n ￿1th any pwson. body. insb1u1i￿, aulhority or Otherw￿Se.
R•T•lgw of Ihe finan¢lil posttlon and a¢lMles ol th• tha
During the yoar ended 31 Oecemb8r 2022. ¥￿k contin￿d on Ihe G￿u[ffvIll Cemetery resloralion project.
Gewous ongorq fn9nc1￿ assistan￿ has been r￿[Wed Irtyn NeI￿rIe@ and Clarkston TrusL Queens Park
ch￿t￿le Trust and the &asgow Je7*th ComrThJNly Trust a5 v￿1 a5 5evual oih8r Trusts priv31e donors.
Those donat￿n$ ar• cnti¢* to the su￿SS ol the propd and are rnuth aFyre(aated.
Rl$k mnagement
The Truslees ¥th'v* reTriew the major risks tAlith ts tharity ta￿S on a rew1¥ b￿15 and bBtsev8 that in ￿n￿81
revtew of the kvel of reseryes cc*ntrM*l ¥Mth the owMn9 rewe4VS of Ihe contrds over key lin￿CIal syslern5 will
provvjfj Slrfficaent linancial resource5 in Ihe 8¥￿t of aoverse cm11t￿n$. The Trustees have alw examined other
opwalion* and bugness risks t￿1 by the tharity and u)nfim thal they have estaNiS￿e￿ systems lo miligate Ihe
significant risks.

GLASGOW HEBiiew BURIALSOCIETY CIIARITABLE FUNDAssoC￿noN
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 ￿1pM51b￿lIes
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
act￿11[￿ ol clwly the year wthl. ID wwaring th￿ arthurts, Trnstees arn r8wlr8d lo..
. sdg¢4 g*taWg accwtry pok48s then cLvtsisi¢nilr.
rnak• ijdgmenis And estmates that ther (s¥nh)n Tr*sonaile and pr
stale slir¥J¥rds and of Iwe be8n f￿￿)￿ed.
SL*1￿ 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 atto￿ti￿J r￿ordS whic* d.:schJse *ith reascfflable a￿Ur4¢Ytho finw)dal
P115its"m ol the Gh¥rty iThJ wmtrle to mre that thancaal stslemBnls compty with Charities
Acuunls Iscolknd) Regukt1c￿S 2(￿ the constibjtijn ol the ctswly. Thvl arp r85PODSit* tthi
r8asor*bl6 $tep$ lo salÈguard thÈ assds Of1￿Ch￿ty2￿￿ to deteclfr*hl andother iwrit￿5.
Examknlng A¢¢ou•ts
Th8 frustees reccqnrr*nd Ih8 Act4rtMb￿ Iseotlandl Lm1￿1 conlThM *ith th2r rde Is 1rvJ•ppmd￿{
Exafflwier lurthor nDtic
AppM¥al ol R•port andfln•nel*l #l*l•rn•th* 31 D•tem￿2￿1
Thi$ reN)rt arn1 ￿te￿rtS Set wl ￿ paps 2 10 7 *•re appro￿1 lry th8 trusleBs ￿ T Mty 2025 #MI
svwpd on Iher by.

INDEPENDeNTEXWIP4EAS REpoRfTO IHETAUSTEESOF
QiASOOWHEIAEWBLWALIOCIEIYCIL4RITABLE FLYIDA5SOCIATION
I ol its Lh*ly fvr Ihè)•ar•)1•d31 2¢P2 ¥•$4t(•Ac• pagos 510 T.
TftL*# hw•strn4nt (&oW) •* Chart*s IS4)XknJl 20Cfi las mnd•d}.
Thi TrLWJ of Ilw•lalon 1011) (4 bj lel Ottr*P￿1￿4ts thos
2(￿6{1$ 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 •AarrdN*M Ao n#lt•r has r•mty) ny ill•kn:
la W ac(ourthvJre&wds kn xcordw*dhSthJn4qllla}oflhtTh Row￿Tr4 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* Tn*t lQgrOJfthl
28￿1
15.0))
10,0
10,(￿)
10,fpJO
28.705
10,QCL)
20.QC
20.oc
20.00
GHBS IGlwpduftTrll rV￿r*I
A￿￿ AquanlalrwG*I
S￿￿$(￿1 Tms & IUsgJ B
k Irthst
G￿e91￿1￿￿Tr
75)
13,500
317
7250
87
123,421
E%￿nd#ure on
18bLMf
FurtW CI8#X
J, c￿￿ent & materi*5
64.312
58,494
16,019
18.053
7.873
1,163
11.737
2,915
3DO
102
Fe85 (C4n*
Aquhth¢esfAden PW EX￿￿$
S￿SOr￿ 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 M￿r*￿er1 in fw
6,475
14.173
Bal￿ a1 Jaway 20Z2
178,flJ6
164.433
8aLinceGarr￿j foprnd at 31 D￿th￿l}22
172,131
17&606

&4LANCE SHEEr
a8 It 31 OECEMBER 21R2
20
Fixqd
ripp
4.501
3.LM12
Cuirgnt assets
Debt￿S
1119
15.CWJ
151610
169.n9
2.1
1S.C(pJ
I69￿1
186.697
Cash atbwk in h
Cumnt Llablllties
P￿￿1$
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 YE*A TO JI 2022
AcccKnmNG POLK
Ttr*ftlb￿9 te￿ de*g wdh whK
8ath ot
sknJ¥ds, ur*J¥tt* hsknca rml nJ&s. m)thfi&J b iidude Ihe reva1u*X￿ of
The Exper￿￿AcrKAfd￿Wj the **nwlol Fiwitsal A¢tMtie have t
tharuse. Tnts*e5 ccth sb'wlakns have put cfi the Charitys ￿rtts
Thue is tthen cwrth1 Reth*bJ 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