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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 |
3 |
Statement of financial activities (including income and expenditure account) |
4 |
Statement of financial position |
5 |
Notes to the financial statements |
7 |
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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 |
Jewish Community Centre |
office |
Bury Old Road |
Manchester |
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M7 4QY |
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Independent examiner |
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47 Bury New Road |
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Prestwich |
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Manchester |
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M25 9JY |
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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 |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
Donations and legacies |
5 |
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Charitable activities |
6 |
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Investment 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 and net movement in funds |
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Total funds brought forward |
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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 |
£ |
£ |
Intangible assets |
16 |
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Tangible fixed assets |
17 |
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Debtors |
18 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
19 |
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Net current assets |
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Total assets less current liabilities |
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Provisions |
20 |
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Net assets |
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Unrestricted funds |
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--------- |
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Total charity funds |
22 |
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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 |
Other fixed assets |
- |
10% straight line |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Donations receivable |
111,530 |
111,530 |
232,045 |
232,045 |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Supervision fees - Functions and Caterers |
33,711 |
33,711 |
45,207 |
45,207 |
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Supervision fees - Milk |
8,003 |
8,003 |
46,754 |
46,754 |
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Supervision fees - Restaurants and Establishments |
94,807 |
94,807 |
71,245 |
71,245 |
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Supervision fees - Bakeries and Products |
16,575 |
16,575 |
11,223 |
11,223 |
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Supervision fees - Shechita and Butchers |
21,290 |
21,290 |
4,371 |
4,371 |
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Beth Din income |
37,494 |
37,494 |
23,774 |
23,774 |
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Burial board |
19,149 |
19,149 |
10,000 |
10,000 |
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Other income |
171 |
171 |
73 |
73 |
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Management and licence fees |
150,000 |
150,000 |
480 |
480 |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Bank interest receivable type 1 |
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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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Management of the Beth Din |
242,999 |
242,999 |
241,249 |
241,249 |
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Support costs |
137,046 |
137,046 |
162,712 |
162,712 |
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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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Management of the Beth Din |
236,799 |
6,200 |
136,047 |
379,046 |
402,960 |
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Governance costs |
– |
– |
999 |
999 |
1,001 |
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Analysis of support costs |
Total 2023 |
Total 2022 |
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£ |
£ |
£ |
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Staff costs |
64,448 |
64,448 |
73,004 |
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Premises |
25,722 |
25,722 |
44,167 |
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General office |
21,891 |
21,891 |
27,226 |
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Finance costs |
233 |
233 |
152 |
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Support costs - Depreciation |
7,581 |
7,581 |
7,581 |
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Support costs - Legal and professional fees |
14,130 |
14,130 |
7,227 |
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Support costs - Sundry |
779 |
779 |
1,555 |
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Support costs - Advertising |
1,262 |
1,262 |
800 |
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136,046 |
136,046 |
161,712 |
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2023 |
2022 |
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£ |
£ |
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Grants to institutions type 1 |
6,200 |
– |
------- |
---- |
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Total grants |
6,200 |
– |
------- |
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2023 |
2022 |
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£ |
£ |
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Depreciation of tangible fixed assets |
7,581 |
7,581 |
------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Independent examination of the financial statements |
1,000 |
1,000 |
------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Wages and salaries |
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Social security costs |
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Employer contributions to pension plans |
284 |
2,572 |
--------- |
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2023 |
2022 |
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No. |
No. |
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Number of staff - charitable |
6 |
6 |
Number of staff - administrative |
2 |
2 |
---- |
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8 |
8 |
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---- |
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Patents, trademarks and licences |
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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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------- |
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Amortisation |
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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 |
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------- |
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At 31 December 2022 |
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------- |
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User defined asset |
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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 |
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Charge for the year |
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-------- |
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At 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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2023 |
2022 |
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£ |
£ |
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Trade debtors |
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Other debtors |
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--------- |
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--------- |
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2023 |
2022 |
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£ |
£ |
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Trade creditors |
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Accruals and deferred income |
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Social security and other taxes |
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Other creditors |
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-------- |
-------- |
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-------- |
-------- |
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User defined class 1 |
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£ |
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At 1 January 2023 and 31 December 2023 |
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At 1 January 2023 |
Income |
Expenditure |
At 31 December 2023 |
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£ |
£ |
£ |
£ |
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General funds |
384,169 |
492,732 |
(380,045) |
496,856 |
--------- |
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At 1 January 2022 |
Income |
Expenditure |
At 31 December 2022 |
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£ |
£ |
£ |
£ |
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General funds |
342,958 |
445,172 |
(403,961) |
384,169 |
--------- |
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Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
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Intangible assets |
1,860 |
1,860 |
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Tangible fixed assets |
3,478 |
3,478 |
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Current assets |
562,441 |
562,441 |
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Creditors less than 1 year |
(70,923) |
(70,923) |
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--------- |
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Net assets |
496,856 |
496,856 |
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Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
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Intangible assets |
1,860 |
1,860 |
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Tangible fixed assets |
11,058 |
11,058 |
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Current assets |
437,275 |
437,275 |
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Creditors less than 1 year |
(66,024) |
(66,024) |
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--------- |
--------- |
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Net assets |
384,169 |
384,169 |
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