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Company Limited by Guarantee |
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Company Limited by Guarantee |
Financial Statements |
Page |
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Trustees' annual report (incorporating the director's report) |
1 |
Independent examiner's report to the trustees |
4 |
Statement of financial activities (including income and expenditure account) |
5 |
Statement of financial position |
6 |
Notes to the financial statements |
8 |
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Company Limited by Guarantee |
Trustees' Annual Report (Incorporating the Director's Report) |
Registered charity name |
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Charity registration number |
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Company registration number |
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Principal office and registered |
18 Moor Lane |
office |
Salford |
M7 3WX |
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Independent examiner |
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2nd Floor - Parkgates |
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Bury New Road |
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Prestwich |
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Manchester |
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M25 0TL |
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Trustee |
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Company Limited by Guarantee |
Independent Examiner's Report to the Trustees of
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Company Limited by Guarantee |
Statement of Financial Activities |
(including income and expenditure account) |
2023 |
2022 |
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Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
£ |
Donations and legacies |
5 |
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Investment income |
6 |
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– |
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Other income |
7 |
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– |
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Total income |
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Expenditure on charitable activities |
8,9 |
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Total expenditure |
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Net income |
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Gains from revaluation of fixed assets |
– |
– |
– |
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Net movement in funds |
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Total funds brought forward |
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--------- |
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Total funds carried forward |
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Company Limited by Guarantee |
Statement of Financial Position |
2023 |
2022 |
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Note |
£ |
£ |
Tangible fixed assets |
15 |
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Investments |
16 |
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Debtors |
17 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
18 |
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Net current assets |
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Total assets less current liabilities |
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--------- |
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Net assets |
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--------- |
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Restricted funds |
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Revaluation reserve |
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Other unrestricted income funds |
344,286 |
330,371 |
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Total unrestricted funds |
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Total charity funds |
19 |
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Company Limited by Guarantee |
Statement of Financial Position (continued) |
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Trustee |
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Company Limited by Guarantee |
Notes to the Financial Statements |
Fixtures and fittings |
- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Donations |
10,336 |
– |
10,336 |
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CST Grants |
– |
3,815 |
3,815 |
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Grants receivable |
– |
9,995 |
9,995 |
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Membership |
9,808 |
– |
9,808 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Donations |
7,095 |
– |
7,095 |
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CST Grants |
– |
2,402 |
2,402 |
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Grants receivable |
– |
– |
– |
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Membership |
9,528 |
– |
9,528 |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Income from investment properties |
10,433 |
10,433 |
4,000 |
4,000 |
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Bank interest receivable |
55 |
55 |
12 |
12 |
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-------- |
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------- |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Hall rental |
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-------- |
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------- |
------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Synagogue expenses |
26,381 |
4,673 |
31,054 |
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Support costs |
896 |
– |
896 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Synagogue expenses |
22,733 |
2,459 |
25,192 |
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Support costs |
1,034 |
– |
1,034 |
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Activities undertaken directly |
Grant funding of activities |
Support costs |
Total funds 2023 |
Total fund 2022 |
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£ |
£ |
£ |
£ |
£ |
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Synagogue expenses |
28,804 |
2,250 |
176 |
31,230 |
25,192 |
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Governance costs |
– |
– |
720 |
720 |
1,034 |
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Analysis of support costs activity 1 |
Total 2023 |
Total 2022 |
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£ |
£ |
£ |
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General office |
176 |
176 |
– |
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Governance costs |
720 |
720 |
1,034 |
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---- |
---- |
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896 |
896 |
1,034 |
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---- |
---- |
------- |
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2023 |
2022 |
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£ |
£ |
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Manchester Montefiore Kollel |
2,000 |
2,600 |
Grants under £1000 |
250 |
– |
------- |
------- |
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------- |
------- |
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Total grants |
2,250 |
2,600 |
------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Independent examination of the financial statements |
720 |
660 |
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---- |
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Freehold property |
Fixtures and fittings |
Equipment |
Total |
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£ |
£ |
£ |
£ |
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Cost |
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At 1 January 2023 and 31 December 2023 |
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Depreciation |
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At 1 January 2023 and 31 December 2023 |
– |
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– |
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Carrying amount |
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At 31 December 2023 |
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– |
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At 31 December 2022 |
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– |
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Investment properties |
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£ |
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Cost or valuation |
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At 1 January 2023 and 31 December 2023 |
280,000 |
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Impairment |
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At 1 January 2023 and 31 December 2023 |
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Carrying amount |
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At 31 December 2023 |
280,000 |
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At 31 December 2022 |
280,000 |
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2023 |
2022 |
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£ |
£ |
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Other debtors |
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------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Accruals and deferred income |
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Other creditors |
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------- |
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At 1 January 2023 |
Income |
Expenditure |
Gains and losses |
At 31 December 2023 |
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£ |
£ |
£ |
£ |
£ |
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General funds |
330,371 |
41,192 |
(27,277) |
– |
344,286 |
Revaluation reserve |
445,277 |
– |
– |
– |
445,277 |
--------- |
-------- |
-------- |
---- |
--------- |
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775,648 |
41,192 |
(27,277) |
– |
789,563 |
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--------- |
-------- |
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---- |
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At 1 January 2022 |
Income |
Expenditure |
Gains and losses |
At 31 December 2022 |
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£ |
£ |
£ |
£ |
£ |
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General funds |
325,248 |
28,890 |
(23,767) |
– |
330,371 |
Revaluation reserve |
382,585 |
– |
– |
62,692 |
445,277 |
--------- |
-------- |
-------- |
-------- |
--------- |
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707,833 |
28,890 |
(23,767) |
62,692 |
775,648 |
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--------- |
-------- |
-------- |
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At 1 January 2023 |
Income |
Expenditure |
Gains and losses |
At 31 December 2023 |
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£ |
£ |
£ |
£ |
£ |
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Restricted fund – grants receivable |
1,507 |
13,810 |
(4,673) |
– |
10,644 |
------- |
-------- |
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---- |
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At 1 January 2022 |
Income |
Expenditure |
Gains and losses |
At 31 December 2022 |
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£ |
£ |
£ |
£ |
£ |
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Restricted fund – grants receivable |
1,564 |
2,402 |
(2,459) |
– |
1,507 |
------- |
------- |
------- |
---- |
------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Tangible fixed assets |
475,000 |
– |
475,000 |
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Investments |
280,000 |
– |
280,000 |
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Current assets |
40,043 |
10,644 |
50,687 |
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Creditors less than 1 year |
(5,480) |
– |
(5,480) |
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--------- |
-------- |
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Net assets |
789,563 |
10,644 |
800,207 |
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--------- |
-------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Tangible fixed assets |
475,000 |
– |
475,000 |
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Investments |
280,000 |
– |
280,000 |
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Current assets |
28,607 |
1,507 |
30,114 |
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Creditors less than 1 year |
(7,959) |
– |
(7,959) |
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--------- |
------- |
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Net assets |
775,648 |
1,507 |
777,155 |
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