Charity Registration No. 1158987
Company Registration No. 08341721 (England and Wales)
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr S S Sinitsky
Mr B S E Freshwater
Mr J Baumgarten
Mr M T Bibelman
Mr J Goldman
Mr M Lobenstein
Mr B Roth
Mr M B Rothfeld
Mr N Bindinger
(Appointed 21 November 2019)
Mr V Brinner
(Appointed 21 November 2019)
Mr A Goldman
(Appointed 21 November 2019)
Mr C Goldman
(Appointed 21 November 2019)
Mr B Goldstein
(Appointed 21 November 2019)
Mr R Grussgott
(Appointed 21 November 2019)
Mr M Just
(Appointed 21 November 2019)
Mr A Klein
(Appointed 21 November 2019)
Mr J Muller
(Appointed 21 November 2019)
Mr D J A Ost
(Appointed 21 November 2019)
Mr A Rand
(Appointed 21 November 2019)
Mr S Rand
(Appointed 21 November 2019)
Mr Z Roth
(Appointed 21 November 2019)
Mr A Schreiber
(Appointed 21 November 2019)
Mr S Seidenfeld
(Appointed 21 November 2019)
Mr M Steren
(Appointed 21 November 2019)
Mr B Stern
(Appointed 21 November 2019)
Mr C Pinter
(Appointed 22 July 2020)
Charity number
1158987
Company number
08341721
Registered office
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
LEGAL AND ADMINISTRATIVE INFORMATION
Auditor
Landau Morley LLP
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
CONTENTS
Page
Trustees' report
1 - 4
Independent auditor's report
5 - 7
Statement of financial activities
8
Balance sheet
9
Statement of cash flows
10
Notes to the financial statements
11 - 20
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 1 -

The trustees present their report and financial statements for the year ended 31 December 2019.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: 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)” (as amended for accounting periods commencing from 1 January 2016) .

Objectives and activities

The objects of the charity, as detailed in the Memorandum and Articles of Association, are to advance the orthodox Jewish faith in Great Britain, to establish and support such institutions as will support this object and to advance such other purposes as are recognised as charitable, as the trustees shall determine.

 

The trustees propose that the charity will achieve these objectives through the promotion of the Jewish religion, the provision of facilities to enable Jewish members of the public to practice the Jewish religion and to enable them to observe the Orthodox Jewish religious dietary laws relating to kosher food.

 

The charity operates through a Head Office in London.

The Union of Orthodox Hebrew Congregations provides a wide range of facilities for the Orthodox Jewish community in London and the United Kingdom.

 

These facilities include the provision of facilities and advice relating to external affairs, housing, education and Union membership (Confederacy Services), the provision of publications giving information and advice on matters of Kashrus and other religious facilities (“Hakohol”), general public relations, Beis Horoah and Arbitration services (Information and Advice Services) and the provision of facilities and advice relating to Chinuch Line, the Family Help Line, Social Services, Simchas Nissuin, Reach, Kollel Baalei, Beis Horoah, Beis H atalmud and Kimcha Depiska (Welfare Services).

 

The charity provides facilities and advice relating to the Rabbinate of the Union of Orthodox Hebrew Congregations and to Kashrus, Shechita, Mikva’os, Beis Din, Vaad Harabonim, Sheimos, Kelim Mikva, Mishmeres Stam and Shatnez research.

 

The Union of Orthodox Hebrew Congregations offers membership to a large number of Synagogues and Jewish Institutions throughout the United Kingdom. Affiliated Synagogues recognise the authority of the Rabbinate of the Union of Orthodox Hebrew Congregations. The Rabbinate also provides arbitration services through its Beis Din and controls religious aspects of marriage, divorce and death.

The trustees confirm that they have complied with the duty in section 2 (1) (b) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

 

All of the activities that are undertaken by the charity are for the advancement of its charitable purposes and are outlined above.

The majority of the charity's work is undertaken by paid employees. Occasional voluntary assistance is provided by the trustees.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 2 -
Achievements and performance

During the year the charity continued to support community projects and provide assistance to members. The service provided to affiliated Synagogues in the area continues to strengthen.

 

Weekly sessions of the Rabbinate of the Union deal with a wide range of matters arising within the communities under its authority.

 

The charity has continued its Shemos project in the London area – where disused Jewish texts are collected and disposed of in a dignified manner.

 

The Union of Orthodox Hebrew Congregations has donated significant sums for the running, renovation and building of Mikva’os in North London and in North West London.

 

The charity has also given support to the National Council of Shechita Boards of Great Britain in an effort to ensure the continuance of Kosher slaughter in the United Kingdom.

 

The Union of Orthodox Hebrew Congregations has continued its support for TAG, a body that helps to mitigate the threats that unfiltered or unmonitored internet access can pose to children and young adults .

Financial review

The results for the year show that there was net income of £ 305,518 (2018: £ 37 4 , 975). The total income for the year was £ 1,786,919 (2018: £ 1, 877,330).

The charity has been able to achieve its objectives as reserves have been maintained to enable it to do so. The trustees have continued the policy of making grants to local charitable organisations and will pursue this policy in the future.

 

The charity aims to distribute its unrestricted funds as soon as it is able, however at the same time sufficient reserves are maintained to meet annual grants for the foreseeable future.

 

At 31st December 2019, the free unrestricted reserves amounted to £ 2,526 ,127 (2018: £ 2,219,802 ).

The trustees' investment policies are governed by the company’s Memorandum and Articles of Association , which permits the trustees to invest in such assets as they see fit.

The trustees have examined the major strategic business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be made so that necessary steps can be taken to lessen these risks.

 

Risks are classified under headings such as financial, premises, staffing and reputation.

 

Risk assessments are carried out in order to ascertain the likelihood of a risk event occurring, of its potential impact, and whether any cost-effective mitigating action may be taken.

 

The major risks relating to these assessments have been identified by the trustees relying on professional advice where appropriate and they are reviewed on a regular basis. The organisation has in place adequate systems accompanied by proper insurance cover which are considered adequate to mitigate major risks.

The charity plans to continue its activities as outlined above in forthcoming years subject to satisfactory funding arrangements. The trustees continue to monitor the service effectiveness and efficiency of the charity, with a view to ensuring that the charity continues to meet its key objectives

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 3 -
Structure, governance and management

The Union of Orthodox Hebrew Congregations is a limited company having no share capital and is limited by guarantee, incorporated on 27 th April 2015. The governing document is the company’s Memorandum and Articles of Association dated 27th April 2015.

 

The Union was registered as a charitable organisation with the Charity Commission on 27 th October 2014.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Mr S S Sinitsky
Mr B S E Freshwater
Mr D Frand
(Resigned 22 July 2020)
Mr J Baumgarten
Mr M T Bibelman
Mr J Goldman
Mr A Heilpern
(Resigned 21 November 2019)
Mr H Konig
(Resigned 21 November 2019)
Mr M Lobenstein
Dr P Mett
(Resigned 21 November 2019)
Rabbi A M Pinter
(Deceased 13 April 2020)
Mr B Roth
Mr M B Rothfeld
Mr N Bindinger
(Appointed 21 November 2019)
Mr V Brinner
(Appointed 21 November 2019)
Mr A Goldman
(Appointed 21 November 2019)
Mr C Goldman
(Appointed 21 November 2019)
Mr B Goldstein
(Appointed 21 November 2019)
Mr B C Gordon
(Appointed 21 November 2019 and deceased 10 September 2020)
Mr R Grussgott
(Appointed 21 November 2019)
Mr M Just
(Appointed 21 November 2019)
Mr A Klein
(Appointed 21 November 2019)
Mr J Muller
(Appointed 21 November 2019)
Mr D J A Ost
(Appointed 21 November 2019)
Mr A Rand
(Appointed 21 November 2019)
Mr S Rand
(Appointed 21 November 2019)
Mr Z Roth
(Appointed 21 November 2019)
Mr A Schreiber
(Appointed 21 November 2019)
Mr S Seidenfeld
(Appointed 21 November 2019)
Mr M Steren
(Appointed 21 November 2019)
Mr B Stern
(Appointed 21 November 2019)
Mr C Pinter
(Appointed 22 July 2020)

The Trustees regret to report the passing of two of the Charity's Trustees - Rabbi A M Pinter and Mr B C Gordon.

Trustees are elected for terms of three years and are eligible for re-appointment, without restriction, for further terms of office. The Trustees in office during the period are disclosed on the legal and administration information sheet on the second page of these financial statements.

 

Every member of the Board of Trustees undertakes to contribute an amount not exceeding one pound in the event of winding up the company whilst they are a member of the Board or within one year after their membership ceases.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 4 -

The day to day running of the office is the responsibility of the trustees as well as the provision of professional input into the charity's activities and strategic development. The Trustees meet regularly to review the finances of the Trust and to approve donations. Professional advice and assistance is sought when deemed necessary .

New trustees are invited at the suggestion of existing trustees, and are inducted and trained so that they fully understand the aims, objectives and the workings of the charity. New trustees are briefed on their legal obligations under charity law, the committee and decision making processes, the objectives and the financial performance of the charity

 

Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Statement of trustees' responsibilities

The trustees, who are also the directors of The Union of Orthodox Hebrew Congregations for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' r eport was approved by the Board of Trustees.

Mr S S Sinitsky
Trustee
Dated: 19 October 2020
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS
- 5 -

Opinion

We have audited the financial statements of The Union of Orthodox Hebrew Congregations (the ‘charity’) for the year ended 31 December 2019 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

 

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 December 2019 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
-

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

-

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS
- 6 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' r eport; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE UNION OF ORTHODOX HEBREW CONGREGATIONS
- 7 -

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Landau Morley LLP
28 October 2020
Chartered Accountants
Statutory Auditor
325-327 Oldfield Lane North
Greenford
Middlesex
UB6 0FX
Landau Morley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2019
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2019
2019
2019
2018
2018
2018
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
1,585,407
14,495
1,599,902
1,670,783
28,700
1,699,483
Charitable activities
4
175,984
-
175,984
170,977
-
170,977
Investments
5
11,033
-
11,033
6,870
-
6,870
Total income
1,772,424
14,495
1,786,919
1,848,630
28,700
1,877,330
Expenditure on:
Charitable activities
6
1,467,618
14,495
1,482,113
1,473,655
28,700
1,502,355
Net income for the year/
Net movement in funds
304,806
-
304,806
374,975
-
374,975
Fund balances at 1 January 2019
2,223,029
-
2,223,029
1,848,054
-
1,848,054
Fund balances at 31 December 2019
2,527,835
-
2,527,835
2,223,029
-
2,223,029

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
BALANCE SHEET
AS AT
31 DECEMBER 2019
31 December 2019
- 9 -
2019
2018
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,708
3,227
Current assets
Debtors
12
941,790
960,997
Cash at bank and in hand
1,651,113
1,575,278
2,592,903
2,536,275
Creditors: amounts falling due within one year
13
(66,776)
(316,473)
Net current assets
2,526,127
2,219,802
Total assets less current liabilities
2,527,835
2,223,029
Income funds
Unrestricted funds
General funds
14
2,527,835
2,223,029
2,527,835
2,223,029
2,527,835
2,223,029

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2019, although an audit has been carried out under section 144 of the Charities Act 2011.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

The financial statements were approved by the Trustees on 19 October 2020
Mr S S Sinitsky
Trustee
Company Registration No. 08341721
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2019
- 10 -
2019
2018
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
18
63,853
717,186
Investing activities
Proceeds on disposal of tangible fixed assets
949
3,856
Interest received
11,033
6,870
Net cash generated from investing activities
11,982
10,726
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
75,835
727,912
Cash and cash equivalents at beginning of year
1,575,278
847,366
Cash and cash equivalents at end of year
1,651,113
1,575,278
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2019
- 11 -
1
Accounting policies
Charity information

The Union of Orthodox Hebrew Congregations is a private company limited by guarantee incorporated in England and Wales. The registered office is 325-327 Oldfield Lane North, Greenford, Middlesex, UB6 0FX.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
1
Accounting policies
(Continued)
- 12 -
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

 

All expenditure is inclusive of irrecoverable VAT.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2019
2019
2019
2018
2018
2018
£
£
£
£
£
£
Donations and gifts
1,585,407
-
1,585,407
1,670,783
-
1,670,783

Grants

-
14,495
14,495
-
28,700
28,700
1,585,407
14,495
1,599,902
1,670,783
28,700
1,699,483
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 14 -
4
Charitable activities

Unrestricted

Unrestricted

2019
2018
£
£

Matzos sales

41,477
43,133

Publications income

28,880
26,766

Membership fees

51,957
58,745

Shaimos

5,728
3,305

DBS

22,824
24,658

Dinei Torah

25,118
14,370
175,984
170,977
5
Investments
Unrestricted
Unrestricted
funds
funds
2019
2018
£
£

Bank interest receivable

11,033
6,870
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 15 -
6
Charitable activities
2019
2018
£
£
Staff costs
341,239
329,630
Depreciation and impairment
570
1,076

Publication s , printing and brochure s

30,676
53,230

Union projects

23,889
40,341

Shaimos

28,985
24,948

Burial Society

14,219
18,056

Shechita levy

24,583
10,208

Matzos purchases

31,458
34,747

DBS

13,214
15,652

Net loss on disposal of tangible assets

949
3,856
509,782
531,744
Grant funding of activities (see note 7)
910,230
887,370
Share of support costs (see note 8)
40,844
52,971
Share of governance costs (see note 8)
21,257
30,270
1,482,113
1,502,355
Analysis by fund
Unrestricted funds
1,467,618
Restricted funds
14,495
1,482,113
For the year ended 31 December 2018
Unrestricted funds
1,473,655
Restricted funds
28,700
1,502,355
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 16 -
7
Grants payable
2019
2018
£
£
Grants to institutions:
AYBS
5,000
30,000
Beis Brucha
70,240
30,215
Beis Ahron Trust
9,630
10,550
Beis Chinuch Lebonos
32,800
5,250
Chasdei Shalom
25,000
-
CMZ Trust
264,000
410,000
Ezer Vehatzula
97,000
100,600
Ezer Wiznitz Foundation
15,000
-
Friends of Wiznitz
20,000
-
Hadras Kodesh Trust
45,000
-
Hatzolas Chasanim
6,000
11,000
Inspirations
10,000
-
Kehal Chasidei Wiznitz Ltd
33,600
32,500
Keren Hatzolas Doros
25,000
-
Kollel Shomre Hachomos
7,200
12,000
Mifal Hachesed Vehatzodokoh
30,000
1,960
Mifal Tzedukas
10,000
15,000
Mutual Trust
14,400
24,000
Refeeah Trust
-
25,000
Shir Chesed Beis Yisroel
10,000
-
Shaarei Orah Ltd
7,640
-
The Shaarei Chesed Trust
15,000
-
Trenhill Ltd
15,371
49,488
Tchabe Kollel
25,000
-
UTA
9,600
33,600
Other < £7,500
81,749
46,207
884,230
837,370
Grants to individuals
26,000
50,000
910,230
887,370

Institutional grants are made to institutions which share the same objectives and ethos as the Charity and contribute to further communal development.

 

Grants to individuals consist of grants made to needy families to help with expenditure at Jewish Festivals.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 17 -
8
Support costs
Support costs
Governance costs
2019
Support costs
Governance costs
2018
£
£
£
£
£
£

Premises costs

8,597
-
8,597
4,944
-
4,944

Insurance

7,818
-
7,818
4,371
-
4,371

Legal and professional

-
13,101
13,101
-
23,000
23,000

Bank charges

1,502
-
1,502
1,379
-
1,379

Motor and travel

2,540
-
2,540
6,079
-
6,079

Sundry Expenses

3,706
-
3,706
1,474
-
1,474

Postage and Stationery

2,186
-
2,186
5,808
-
5,808

Security cost

14,495
-
14,495
28,916
-
28,916
Audit and accountancy fees
-
8,156
8,156
-
7,270
7,270
40,844
21,257
62,101
52,971
30,270
83,241
Analysed between
Charitable activities
40,844
21,257
62,101
52,971
30,270
83,241
9
Trustees

None of the trustees (or any persons connected with them) received any remuneration , benefits or reimbursed expenses from the charity during the year.

10
Employees
Number of employees

The average monthly number of employees during the year was:

2019
2018
Number
Number
24
22
Employment costs
2019
2018
£
£
Wages and salaries
319,669
307,359
Social security costs
18,887
19,876
Other pension costs
2,683
2,395
341,239
329,630

No employee received remuneration amounting to more than £60,000 in either year.

THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 18 -
11
Tangible fixed assets
Motor vehicles
£
Cost
At 1 January 2019
7,650
Disposals
(2,250)
At 31 December 2019
5,400
Depreciation and impairment
At 1 January 2019
4,423
Depreciation charged in the year
570
Eliminated in respect of disposals
(1,301)
At 31 December 2019
3,692
Carrying amount
At 31 December 2019
1,708
At 31 December 2018
3,227
12
Debtors
2019
2018
Amounts falling due within one year:
£
£
Trade debtors
-
2,433
Other debtors
940,340
955,606
Prepayments and accrued income
1,450
2,958
941,790
960,997
13
Creditors: amounts falling due within one year
2019
2018
£
£
Other taxation and social security
4,113
4,933
Trade creditors
15,455
17,681
Other creditors
39,708
279,859
Accruals and deferred income
7,500
14,000
66,776
316,473
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 19 -
14
Unrestricted funds
Movement in funds
Balance at 1 January 2019

Income

Expenditure

Balance at 31 December 2019
£
£
£
£
Unresticted funds
2,223,029
1,772,424
(1,467,618)
2,527,835
2,223,029
1,772,424
(1,467,618)
2,527,835
15
Restricted funds

The income funds of the charity include restricted funds comprising the following amounts received to be expensed on security costs:

Movement in funds
Balance at 1 January 2019

Income

Expenditure

Balance at 31 December 2019
£
£
£
£
Restricted funds
-
14,495
(14,495)
-
16
Analysis of net assets between funds

Unrestricted funds

Restricted funds

Total
£
£
£
Fund balances at 31 December 2019 are represented by:
Tangible assets
1,708
-
1,708
Current assets/(liabilities)
2,526,127
-
2,526,127
2,527,835
-
2,527,835
THE UNION OF ORTHODOX HEBREW CONGREGATIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2019
- 20 -
17
Related party transactions

During the year the charity received donations of £400,000 (2018: £ 110 ,000 ) from Kedassia Supervision Limited, a company with a common trustee. At the year end £210 , 466 was due from Kedassia Supervision Limited (2018: £ 228,048 due from Kedassia Supervision Limited ) .

At the year end £ 680,411 (2018: £680,411) was due from K Poultry Limited , a subsidiary undertaking of UOHC Foundation Limited, a charitable company with common trustees. During the year the charity received donations of £90,000 (2018: Nil) from K Poultry Limited.

 

During the year the charity received donations of £85,000 (2018:£Nil) from K Products (London) Limited, a subsidiary undertaking of UOHC Foundation Limited, a charitable company with common trustees. At the year end £46,395 (2018: £46,395) was due from K Products (London) Limited.

 

During the year the charity received donations of £4 15,000 (2018: £ 150 ,000 ) from UOHC Foundation, charity number 1057181, a charitable trust with a common trustee.

 

During the year the charity received donations of £3,500 (2018: £ Nil) from and paid donations of £15,371 (2018: £ 49,488) to Trenhill Limited, a charity with common trustees .

 

During the year, the charity received donations of £34,900 (2018: £2 0,881) from UOHC Properties Limited, a charitable company with a common trustee.

 

During the year, the charity received donations of £240,000 (2018: £ 97 5,000 ) from UOHC Supervision Limited, a charitable company with common trustee s .

 

During the year, donations of £70,240 (2018: £30,215) were paid to Beis Brucha Limited, charity number 1131109, a charitable company with common trustees.

 

During the year, donations of £9,600 (2018: £33,600) were paid to United Talmudical Associates Limited, charity number 291834, a charitable company with common trustees.

 

18
Cash generated from operations
2019
2018
£
£
Surplus for the year
304,806
374,975
Adjustments for:
Investment income recognised in statement of financial activities
(11,033)
(6,870)
Depreciation and impairment of tangible fixed assets
570
1,076
Movements in working capital:
Decrease in debtors
19,207
227,196
(Decrease)/increase in creditors
(249,697)
120,809
Cash generated from operations
63,853
717,186
19
Analysis of changes in net funds

The charity had no debt during the year.

2019-12-31 2019-01-01 false CCH Software iXBRL Review & Tag 2020.3 08341721 2019-01-01 2019-12-31 08341721 bus:Director1 2019-01-01 2019-12-31 08341721 bus:Director2 2019-01-01 2019-12-31 08341721 bus:Director4 2019-01-01 2019-12-31 08341721 bus:Director5 2019-01-01 2019-12-31 08341721 bus:Director7 2019-01-01 2019-12-31 08341721 bus:Director10 2019-01-01 2019-12-31 08341721 bus:Director13 2019-01-01 2019-12-31 08341721 bus:Director14 2019-01-01 2019-12-31 08341721 bus:Director15 2019-01-01 2019-12-31 08341721 bus:Director16 2019-01-01 2019-12-31 08341721 bus:Director17 2019-01-01 2019-12-31 08341721 bus:Director18 2019-01-01 2019-12-31 08341721 bus:Director19 2019-01-01 2019-12-31 08341721 bus:Director21 2019-01-01 2019-12-31 08341721 bus:Director22 2019-01-01 2019-12-31 08341721 bus:Director23 2019-01-01 2019-12-31 08341721 bus:Director24 2019-01-01 2019-12-31 08341721 bus:Director25 2019-01-01 2019-12-31 08341721 bus:Director26 2019-01-01 2019-12-31 08341721 bus:Director27 2019-01-01 2019-12-31 08341721 bus:Director28 2019-01-01 2019-12-31 08341721 bus:Director29 2019-01-01 2019-12-31 08341721 bus:Director30 2019-01-01 2019-12-31 08341721 bus:Director31 2019-01-01 2019-12-31 08341721 bus:Director32 2019-01-01 2019-12-31 08341721 bus:Director33 2019-01-01 2019-12-31 08341721 bus:Director3 2019-01-01 2019-12-31 08341721 bus:Director8 2019-01-01 2019-12-31 08341721 bus:Director9 2019-01-01 2019-12-31 08341721 bus:Director11 2019-01-01 2019-12-31 08341721 bus:Director12 2019-01-01 2019-12-31 08341721 bus:Director20 2019-01-01 2019-12-31 08341721 2019-12-31 08341721 2018-12-31 08341721 2018-01-01 2018-12-31 08341721 bus:FRS102 2019-01-01 2019-12-31 08341721 bus:Audited 2019-01-01 2019-12-31 08341721 bus:FullAccounts 2019-01-01 2019-12-31 xbrli:pure xbrli:shares iso4217:GBP