HALE AND DISTRICT HEBREW CONGREGATION LTD Charity Accounts

COMPANY REGISTRATION NUMBER: 11379543

CHARITY REGISTRATION NUMBER: 1180143

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	Page

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)	6

Statement of financial position	7

Statement of cash flows	9

Notes to the financial statements	10

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2026

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2026 .

Reference and administrative details

Registered charity name	HALE AND DISTRICT HEBREW CONGREGATION LTD

Charity registration number	1180143

Company registration number	11379543

Principal office and registered	Shay Lane
office	Altrincham
	Cheshire
	WA15 8NZ

The trustees

	Mr D Zucker
	Mr M P Miller
	Ms L Price
	Mr N J Esterkin
	Mr T M Krell

Independent examiner	Ian Graff FCCA
	158 Cromwell Road
	Salford
	M6 6DE

Structure, governance and management

Hale and District Hebrew Congregation Ltd is a company limited by guarantee incorporated on 24 May 2018 and is governed by its memorandum and articles of association. The Directors/Trustees are responsible for the governance of the organisation and are active in all operational aspects of strategic management. Major policy decisions are decided at full directors/trustees meetings.

Recruitment and appointment of new trustees would be in line with the Memorandum and Articles of Association and with the consent of the trustees.

Objectives and activities

The Charity's objects are specifically restricted to the following:

a) The advancement and promotion of the Jewish religion for the benefit of the public in accordance with Halacha, Orthodox Jewish Law enshrined in the Shulchan Aruch and its supplementary codes, as interpreted by the incumbent Rabbi of the Congregation ( or, in the absence of an incumbent Rabbi, the London Beth Din) b) The advancement of education in the Halacha, Orthodox Jewish Law and the provision and development of religious, educational and social activities for the members of the Hale and District Congregation and the other Jewish residents living in the area of South Manchester and North Cheshire c) Any other Objects that are considered Charitable by the Laws of England

The Charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide benefit both to those who worship at our Synagogue and the wider community of Hale, Bowdon and Altrincham.

Religious Activities

The Synagogue provides a centre for prayer and worship and for activities associated with the Jewish Faith, and offers a range of religious services and activities including:

Prayer & Ritual:

The Synagogue provides daily prayers as well as regular Sabbath and Festival Services. Other rites of passage that take place at the synagogue include Weddings as well as Circumcisions, Barmitzvah and Batmitzvah ceremonies.

Bereavement:

At times of bereavement the Congregation provides the services of its Chevra Kaddisha - a Burial Committee of volunteers led by the Rabbi who assist the family with the practical and spiritual aspects of burying their loved ones. The Congregation has its own Jewish Cemetery and Chapel at Altrincham Crematorium in Dunham Massey. The Committee supports the family through all stages of ritual mourning in line with orthodox Jewish practice.

Marriage:

In addition to a combined Religious and Civil ceremony, the Congregation provides a programme of pre- marital education and post marriage counselling.

Chesed:

The Congregation provides wide ranging pastoral support to member families who are in sickness or distress through its Rabbi and Chesed Committee.

Adult Education and the wider community:

The Charity hosts daily Adult Education activities at the Synagogue in conjunction with the Hale Adult Hebrew Education Trust, promoting a wide range of Adult Education Programmes to its members. The Synagogue and its facilities are also available to schools and other education establishments in the locality for visits. In this way, pupils can gain a clearer understanding of the practice of Judaism and the congregation has the opportunity to promote interfaith awareness and understanding.

Children's Education and Youth Activities:

Specific preparation and events are provided for boys and girls celebrating their Barmitzvah and Batmitzvah in any given year. These include weekly learning activities, regular interaction with the Rabbi and away weekends. There are also social and educational programmes throughout the year for children and youth.

Nursery:

The charity runs a full - time nursery facility on the synagogue premises which combines early- years pre-school learning and religious studies in its bespoke integrated curriculum.

Strategic report

Membership remains relatively stable, even as some older members move to London and abroad, or pass away. It is pleasing to welcome new members on a regular basis, but we are mindful that demographics are not in our favour, and we are developing plans to counter any possible long-term, gradual decline in our numbers. There has been a full range of community activities for all ages through the year which has been made possible by charitable donations pledged on Yom Kippur, and at other times. Under our auspices, there have been 13 bat-mitzvahs, 4 bar-mitzvahs and some weddings. Sadly our Rabbi left for sunnier climes in August 2026, and the search for his replacement has begun. In March we had an EGM, at which the Members authorised the Board and Executive to explore opportunities for closer collaboration with the neighbouring Synagogues.

Achievements and performance

We continue to invest in the fabric of our building and surroundings, Following the 7th October tragedy, heightened security measures were put in place, including traffic bollards, a strengthened gate, and a doubling of security guards. Much of this was supported by the CST, and also private donations.

A new Bat-mitzvah programme was successfully launched, with financial support from the Chief Rabbi's Office.

Financial review

In total, the charity received incoming resources totalling £970,939 (2025 - £962,868), which comprises £248,090 (2025 - £173,651) in donations and grants, £701,352 (2025 - £764,986) from charitable activities and £21,497 from investments (2025 - £24,231). Donations include the generous gift of a Sefer Torah to the synagogue by one its members, valued at around £70,000.

There was a net surplus in funds of £24,899 (2025 - £17,368) after movement in the value of the burial fund held by CCLA.

General Account

The General Account supports the day-to-day operations of the synagogue. For the year, it recorded a £16,112 surplus (2025 - £18,966 deficit). The cash deficit for the year in the general account, including the nursery's activities, was £28,535.

Nursery

The Nursery finances are integrated within the synagogue’s accounts, though income and expenditure are reported separately. Including nursery security grants received, the Nursery generated a £13,483 deficit for the year.

Burial Fund

The Burial Fund is a restricted fund, maintained in a separate bank account. It produced a surplus of £22,270 during the year after movement in the value of the burial fund held by CCLA.

The Fund must generate ongoing surpluses to meet its long-term commitments to Members. Surplus funds are invested in a long-term portfolio managed by CCLA. As at 31 March 2026, the Fund's value stood at £476,488. After accounting for a £50,000 contribution made in August 2025, this represented a year-on-year decrease of £28,984. However, as a long-term investment, performance can vary year by year. Nevertheless, there is an ongoing review of performance and consideration as to whether to move the investment elsewhere.

The trustees' annual report and the strategic report were approved on 27 October 2026 and signed on behalf of the board of trustees by:

Mr D Zucker	Mr M P Miller
Trustee	Trustee

Ms L Price	Mr N J Esterkin
Trustee	Trustee

Mr T M Krell
Trustee

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of HALE AND DISTRICT HEBREW CONGREGATION LTD

Year ended 31 March 2026

I report to the trustees on my examination of the financial statements of HALE AND DISTRICT HEBREW CONGREGATION LTD ('the charity') for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ian Graff FCCA Independent Examiner

158 Cromwell Road Salford M6 6DE

27 October 2026

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and grants	5	197,698	50,392	248,090	173,651
Charitable activities	6	630,618	84,116	714,734	764,986
Investment income		21,497	–	21,497	24,231
		---------	---------	---------	---------
Total income		849,813	134,508	984,321	962,868
		---------	---------	---------	---------

Expenditure

Expenditure on charitable activities	7,8	822,425	108,013	930,438	937,272
		---------	---------	---------	---------
Total expenditure		822,425	108,013	930,438	937,272
		---------	---------	---------	---------

	---------	---------	---------	---------
Net income	27,388	26,495	53,883	25,596
	---------	---------	---------	---------

Transfers between funds	19,261	(19,261)	–	–

Other recognised gains and losses

Losses from revaluation of fixed assets	–	( 28,984)	( 28,984)	( 8,228)
	---------	---------	---------	---------
Net movement in funds	46,649	( 21,750)	24,899	17,368

Reconciliation of funds

Total funds brought forward	769,169	1,944,660	2,713,829	2,696,461
	---------	------------	------------	------------
Total funds carried forward	815,818	1,922,910	2,738,728	2,713,829
	---------	------------	------------	------------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible fixed assets	15	1,463,905	1,412,616

Current assets

Debtors	16	748,687	710,013
Investments	17	500,000	500,000
Cash at bank and in hand		131,249	151,517
		------------	------------
		1,379,936	1,361,530

Creditors: amounts falling due within one year	18	92,435	60,317
		------------	------------
Net current assets		1,287,501	1,301,213
		------------	------------
Total assets less current liabilities		2,751,406	2,713,829

Creditors: amounts falling due after more than one year	19	12,678	–
		------------	------------
Net assets		2,738,728	2,713,829
		------------	------------

Funds of the charity

Restricted income funds:

	Revaluation reserve		76,488	105,472
	Other restricted income funds		1,846,422	1,839,188
Unrestricted funds			815,818	769,169
			------------	------------
Total charity funds		24	2,738,728	2,713,829
			------------	------------

For the year ending 31 March 2026 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of trustees and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

Mr D Zucker	Mr M P Miller
Trustee	Trustee

Ms L Price	Mr N J Esterkin
Trustee	Trustee

Mr T M Krell
Trustee

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2026

	2026	2025
	£	£

Cash flows from operating activities

Net income	53,883	25,596

Adjustments for:
Depreciation of tangible fixed assets	41,359	44,653
Government grant income	( 50,392)	( 32,971)
Dividends, interest and rents from investments	(21,497)	(24,231)
Interest payable and similar charges	1,757	1,733
Accrued (income)/expenses	( 23,969)	10,651

Changes in:
Trade and other debtors	( 37,132)	( 122,781)
Trade and other creditors	54,776	( 18,470)
	--------	---------
Cash generated from operations	18,785	( 115,820)

Interest paid	( 1,757)	( 1,733)
Interest received	( 1,542)	–
	--------	---------
Net cash from/(used in) operating activities	15,486	( 117,553)
	--------	---------

Cash flows from investing activities

Dividends, interest and rents from investments	21,497	24,231
Purchase of tangible assets	( 92,648)	–
Other investing cash flow adjustment	( 28,984)	( 8,228)
	---------	---------
Net cash (used in)/from investing activities	( 100,135)	16,003
	---------	---------

Cash flows from financing activities

Government grant income	50,392	32,971
Payments of finance lease liabilities	13,989	–
	---------	---------
Net cash from financing activities	64,381	32,971
	---------	---------

Net decrease in cash and cash equivalents	( 20,268)	( 68,579)
Cash and cash equivalents at beginning of year	151,517	220,096
	---------	---------
Cash and cash equivalents at end of year	131,249	151,517
	---------	---------

HALE AND DISTRICT HEBREW CONGREGATION LTD

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Shay Lane, Altrincham, Cheshire, WA15 8NZ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Torah scrolls	-	5% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The organisation is a charitable company limited by guarantee. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

5. Donations and grants

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Donations

Donations receivable for purpose of synagogue and its members	127,698	–	127,698
Torah scrolls donations	70,000	–	70,000

Grants

Government grant income	–	50,392	50,392
	---------	--------	---------
	197,698	50,392	248,090
	---------	--------	---------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

Donations receivable for purpose of synagogue and its members	140,680	–	140,680
Torah scrolls donations	–	–	–

Grants

Government grant income	–	32,971	32,971
	---------	--------	---------
	140,680	32,971	173,651
	---------	--------	---------

6. Charitable activities

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Nursery income	269,799	–	269,799
Burial income	–	84,116	84,116
Membership and event fees income	360,819	–	360,819
	---------	--------	---------
	630,618	84,116	714,734
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Nursery income	277,130	–	277,130
Burial income	–	77,934	77,934
Membership and event fees income	409,922	–	409,922
	---------	--------	---------
	687,052	77,934	764,986
	---------	--------	---------

7. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Nursery	287,182	–	287,182
Burial services	–	31,153	31,153
Synagogue services	470,614	31,976	502,590
Support costs	64,629	44,884	109,513
	---------	---------	---------
	822,425	108,013	930,438
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Nursery	278,330	–	278,330
Burial services	–	34,228	34,228
Synagogue services	483,525	40,072	523,597
Support costs	66,733	34,384	101,117
	---------	---------	---------
	828,588	108,684	937,272
	---------	---------	---------

8. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£	£
Nursery	287,182	–	36,183	323,365	313,897
Burial services	31,153	–	1,709	32,862	35,641
Synagogue services	484,582	18,008	64,665	567,255	580,443
Governance costs	–	–	6,956	6,956	7,291
	---------	--------	---------	---------	---------
	802,917	18,008	109,513	930,438	937,272
	---------	--------	---------	---------	---------

9. Analysis of support costs

	Nursery	Burial	Synagogue	Total 2026	Total 2025
	£	£	£	£	£
Premises	–	1,687	–	1,687	1,413
Communications and IT	697	–	7,371	8,068	9,477
General office	–	–	18,070	18,070	15,067
Finance costs	–	22	1,735	1,757	1,714
Governance costs	–	–	6,956	6,956	7,291
Insurance	–	–	12,442	12,442	12,233
Motor and travel	–	–	7,100	7,100	6,685
Security	35,486	–	17,947	53,433	47,237
	--------	-------	--------	---------	---------
	36,183	1,709	71,621	109,513	101,117
	--------	-------	--------	---------	---------

10. Analysis of grants

	2026	2025
	£	£

Grants to institutions

Hale Adult Hebrew Education Trust	10,758	–
Other grants to institutions	7,250	37,718
	--------	--------
	18,008	37,718
	--------	--------
Total grants	18,008	37,718
	--------	--------

11. Net income

Net income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets	41,359	44,653
	--------	--------

12. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	3,600	3,600
	-------	-------

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2026	2025
	£	£
Wages and salaries	376,946	427,590
Social security costs	41,390	–
Employer contributions to pension plans	16,028	–
Other employee benefits	31,651	36,424
	---------	---------
	466,015	464,014
	---------	---------

The average head count of employees during the year was 20 (2025: 20 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Ministerial and educational	17	17
Managerial and administrative	3	3
	----	----
	20	20
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

14. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

15. Tangible fixed assets

	Freehold property	Fixtures and fittings	Motor vehicles	Torah Scrolls	Total
	£	£	£	£	£
Cost
At 1 April 2025	1,636,554	15,841	13,700	18,635	1,684,730
Additions	–	3,550	19,098	70,000	92,648
Disposals	–	–	( 13,700)	–	( 13,700)
	------------	--------	--------	--------	------------
At 31 March 2026	1,636,554	19,391	19,098	88,635	1,763,678
	------------	--------	--------	--------	------------
Depreciation
At 1 April 2025	248,910	9,504	13,700	–	272,114
Charge for the year	32,731	3,878	318	4,432	41,359
Disposals	–	–	( 13,700)	–	( 13,700)
	------------	--------	--------	--------	------------
At 31 March 2026	281,641	13,382	318	4,432	299,773
	------------	--------	--------	--------	------------
Carrying amount
At 31 March 2026	1,354,913	6,009	18,780	84,203	1,463,905
	------------	--------	--------	--------	------------
At 31 March 2025	1,387,644	6,337	–	18,635	1,412,616
	------------	--------	--------	--------	------------

16. Debtors

	2026	2025
	£	£
Trade debtors	236,838	238,529
Prepayments and accrued income	27,966	16,012
CCLA Investment fund	476,488	455,472
Other debtors	7,395	–
	---------	---------
	748,687	710,013
	---------	---------

17. Investments

	2026	2025
	£	£
Other investments: CCLA deposit fund	500,000	500,000
	---------	---------

18. Creditors: amounts falling due within one year

	2026	2025
	£	£
Payments received on account	16,000	5,000
Accruals and deferred income	50,940	55,317
Social security and other taxes	2,165	–
Obligations under finance leases and hire purchase contracts	1,311	–
Other creditors	22,019	–
	--------	--------
	92,435	60,317
	--------	--------

19. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	12,678	–
	--------	----

20. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2026	2025
	£	£
Not later than 1 year	1,311	–
Later than 1 year and not later than 5 years	12,678	–
	--------	----
	13,989	–
	--------	----

21. Deferred income

	2026	2025
	£	£
Amount deferred in year	19,592	–
	--------	----

22. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 16,028 (2025: £Nil).

23. Government grants

The amounts recognised in the financial statements for government grants are as follows:

	2026	2025
	£	£

Recognised in income from donations and legacies:

Government grants income	50,392	32,971
	--------	--------

24. Analysis of charitable funds

Unrestricted funds

	At 1 Apr 2025	Income	Expenditure	Transfers	Gains and losses	At 31 Mar 2026
	£	£	£	£	£	£
General funds	769,169	849,813	(822,425)	19,261	–	815,818
	---------	---------	---------	--------	----	---------

	At 1 Apr 2024	Income	Expenditure	Transfers	Gains and losses	At 31 Mar 2025
	£	£	£	£	£	£
General funds	745,794	851,963	(828,588)	–	–	769,169
	---------	---------	---------	----	----	---------

Restricted funds

	At 1 Apr 2025	Income	Expenditure	Transfers	Gains and losses	At 31 Mar 2026
	£	£	£	£	£	£
Burial fund	426,739	84,116	(32,862)	62,799	–	540,792
Sefer Torah	19,154	–	(932)	(519)	–	17,703
Building funds	1,393,295	–	(31,044)	(81,541)	–	1,280,710
Unrealised gains and losses on investments	105,472	–	–	–	(28,984)	76,488
Security	–	50,392	(43,175)	–	–	7,217
	------------	---------	---------	--------	--------	------------
	1,944,660	134,508	(108,013)	(19,261)	(28,984)	1,922,910
	------------	---------	---------	--------	--------	------------

	At 1 Apr 2024	Income	Expenditure	Transfers	Gains and losses	At 31 Mar 2025
	£	£	£	£	£	£
Burial fund	384,446	77,934	(35,641)	–	–	426,739
Sefer Torah	19,154	–	–	–	–	19,154
Building funds	1,433,367	–	(40,072)	–	–	1,393,295
Unrealised gains and losses on investments	113,700	–	–	–	(8,228)	105,472
Security	–	32,971	(32,971)	–	–	–
	------------	---------	---------	----	-------	------------
	1,950,667	110,905	(108,684)	–	(8,228)	1,944,660
	------------	---------	---------	----	-------	------------

25. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Tangible fixed assets	88,120	1,375,785	1,463,905
Current assets	832,811	547,125	1,379,936
Creditors less than 1 year	(92,435)	–	(92,435)
Creditors greater than 1 year	(12,678)	–	(12,678)
	---------	------------	------------
Net assets	815,818	1,922,910	2,738,728
	---------	------------	------------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	38,386	1,374,228	1,412,614
Current assets	791,100	570,432	1,361,532
Creditors less than 1 year	(60,317)	–	(60,317)
Creditors greater than 1 year	–	–	–
	---------	------------	------------
Net assets	769,169	1,944,660	2,713,829
	---------	------------	------------

26. Analysis of changes in net debt

	At 1 Apr 2025	Cash flows	At 31 Mar 2026
	£	£	£
Cash at bank and in hand	151,517	(20,268)	131,249
Debt due within one year	–	(1,311)	(1,311)
Debt due after one year	–	(12,678)	(12,678)
Current asset investments	500,000	–	500,000
	---------	--------	---------
	651,517	( 34,257)	617,260
	---------	--------	---------