LIBERAL AND PROGRESSIVE SYNAGOGUE B & H UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 REGISTERED CHARITY NUMBER 1046457
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H CONTENTS Pages Synagogue Information Report of the Synagogue Council Independent Examinerfs Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 7-11
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H CHARITY INFORMATION BOARD OF TRUSTEES AppoSnled Reslgned Sandra Walker Louise Mordecai ichael Austin Karen Kalz Michael Regan Pamela Hartog Benita Matofska Esther Polden Graeme Butler Levi Campbell President Chair Vice£hair Secretary Treasur8r All Trustees served throughout Ihe year unless otherAiise Indlcated. MINISTERS Rabbi Gabriel Kanter-webber Rabbi Emeritus Elizabeth Tikvah Sarah ADDRESS 6 Lansdowne Road Hove East Sussex BN3 IFF CHARITY COMMISSION NUMBER 1046457 INDEPENDENT EXAMINER Nigel Paul Griggs FCA Haines & Co 28129 Carfton Terrace Portslade East Sussex 8N41 1UR BANKERS HSBC Bank PIC Burgess Hill, West Sussex CAF Bank Ltd West Malling, Kenl Pale I
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Board of Trustees prwaenl thelr report and Ihe finan¢ial statemen1$ lor Ihe year ended 31 March 2024. OWECTIVES AND ACTIVITIES The rtijocls ol the Charity as sot out in its constllulion are.. 1. Ihè advancement of Libèral and Progressive Judabsm. In furtharancA ol thls oblecllve the Charity has the fomowlng powars: al Ta provlde and maintsin a place of w0hP arKI appr(yrOatg $plrllual leader5hlp'. bl To conduct Jewish servl¢es: c> To provlde appropriate religious education for the Synagogue Mamb•rs and Ihelr chlklren.. dl To provtda laclllll8s for the Inslructlon ol pro8elytas; el To solemnlze clrcumcislons, baby blessings, B3rlB81-Mlttvah. Kabbalal Torah. marrlage$, clvll portneTshlp5, mlxed-lallh blesslng5, burla15 and crematlons lor th8 Synagogue Members,, f) To perfonn oihor rellglous. soclal and chantable activitie5 85 the Councll shall deleThlne. gl To be a member ol the organlsa16Dn known as Llberal Judalsm and lo support ils awns. 2. the advancemenl of relwlous arKI rnclal harmony Includlng but not Ilmlted lo promotltVJ Inlerfaith activllles. In furthefance of Ihls obAectlv&, the Charity has ihe following powws.. •) lo pl8y Jn active role In Ihe Ilfe of the wéder communlty ai w•ll Js of the Jew16h community, bl lo further th• under5tandlng ol Jwrysh cutturn and obseThance for the benefit of the wlder communlty; ¢) lo lacllitale and encourage Inlerfallh and Intercullural exchangè. The Charity conlro15 a charitable company lknlled by guaran1. named Brlghlon and Hove Progressive Synagogu¢. company regislrallon number 08098379 and wistered chanty number 1149342. The major part of the Income of the Ch8rty is donated lo Ihe company Ilmlled by guarantee. The company Ilmlled by gu8r8nlee has slmllar objects to Ihe ChaThty and cafrfes out thfr Actlvltles relefred lo In these oblecl5. ACHIEVEMENTS AND PERFORMANCE The Chartty's achlevgmonts vrfre accomplishetj by the company Ilmlted by guarantee menuoned above and below These Sncluded religlous 58rvlces every wegk and for most Jewish feslivals. the pro¥lslon of servlrès lo Solemnlse life Cycle evont5 wilhin Lberal and Progrèssive Judaism, the provislon ol pastoral care and welfar8 care lor congreganls, rellgious educalion for chlldren and adults, vlslts lo those in need, social aclNilies for the elderly and lor those in n¢¢d, a V+pekly open day for soclalisSng almed al tho eldarly and colle¢Uon of donations fur d15trtsution lo olher chariile5. At tha énd of the finandal yeaf, the Chanty had approxwnately 250 Members and 70 Fr18ndi. The Charity gained 25 Membors and lost 13 Members13 through deathl The Charity gained 11 Frionds afKI105t 2 Fri8nds Figures are approximate. The Trustees (Council) have had regard to Ihe Charlty Commlsslon guKlance on public benefit. FUTURE PLANS Tha Trustees, aim15 for Ihe Charlty lo contlnue to lund the aclivities of its wholly conlrollvd suhidiary 14S OUtlin8d abov8 and b8lowl by way of raising subscriplion income from its member5hlp. The Twslees have Pfepared a budget lor the en6ulng year whtch has be8n updalgd wllh a projectlon. in Ihe light of the mosl recenl infomialion. PM•t
LIBERALAND PROGRESSIVE SYNAGOGUE B & H REPQRT OF TIE 8OARO OF TRUSTEES FOR THE YEAR ENO£D 31 AIARCH 2024 FINAIKIAL REVIEW ChArlI• finantsal slatornwrt¥ arn Mt ¢Hd page• 510 11 Dn9 r•vl•wlhE Cthty * iof E31,600 The Chwlty Is also ¢xrnmlttad lo pThldkng tolls thdly Med wbAldl•ry 8rt4On And trb)v• Prowslv• Syma4ogui, re9 thlj year Ih• cty ne ID tlllh l•v•l ofmer¥•s io Énsw• t1415 sub¥ldl•ry l¥ ablv ¢r rMet11s fi11 obllg4ltons45 arKI thBy arlie Atlhl y•w onttlb• Ch4nly h•d Urnestrfcted F$01£152 049 R•th FurKl of£2,$86 Th•1% nd1 tr10 In caAh4nd b•ftk 4wr• £148.139 Thu• d•btCrtW prnp1yrml of£l8.953 ryodllorn oI£I 1.477 STRUCTURE, GOVERNANCE ANO MANAGEMeNT The Ubernl and Pro9rn19fv• Synaooou• g & H l a Eknty r•glsl•rnd lth lh• ChIty c0nrtll farEngland and Wal• Th• ChAnly ts PDwn•d by MnilMullJn, Ihe c1 ¥ertlonollh wa¥ aOopl•d w 29 July 2015 Th• Chllrlty IS kn Lmlncwjlpd Th• Chartly hts * 51ruclure Jnd Ih•term synagog M•rnb•rn bj udlo th•ffl•rnb olth• Cn• Th• ChAnly h rnan•yd by a B¢¥d olTNM•e8 I1 Counclll The ChAr61y controlj a thorii#blfi Imitod by gu•rnnlee, Md 8rlghton v¥J Ptoqr•All SynagDgU•. rnghtratlon nthmbor 08098379 rn9li¢¢r•d ch#My rwbv 1149342 Th• mwlor pr4t ol tho IncomB ofth• ChAMy Is doned to th# tPATry hmil•l by gy•rwle•. Th• Syna9ow• M•mbws •l¢ci Ih•TNii•e$ (im Cou1>11trt AMU& 13onorl M•thg and • rf TNJt•o• also be CtrCPMd by th• C¢1 dlWa th• y•8r T•?¥ b• Syn•gog¢M Membern MDellngs cf tho Councu l•ko placo rN>thly Th• Synogow• Councll ho¥• appoln¢ed commiMèe% iomAnAV nnK•, •ttuc41'.on. w•firn, rellglous w•clkes •nd Ic¢4lU11&Ge d has pMrlo appllknt olhfjr ¥ulKornmlttevJ aslhe [ld wls•i Tho committoei plIa IM Syn•9Ugu• Cnl Thè Trnasurei li rewlrnd lo pr•pBr• nrwidal illthrnem •nnu•lty In ac¢wdonc pr•vny ac¢tyJnling itrdi, In w•pthng th•se Ilnwd•l iwiem¢rt th• Tr••surnr1s re4ulr•d lo ll•blO Wldei apply Iham ¢thItly. ai wdl M rn•kln91udgornrts Md M11moi Ih414rn rna5•blO qnd pNd•nl. Atal• %thgth•f •pphubl• •¢ s¢AfvJ4rtti hive bmn follmd, S11 io Jn¥mJiert•l dop•nures dIK1e0 4nd •x4Aln•d In lh8 lknanclAI Atslamefit8. w•p• th itat•m•nl• Dn • g&nq conc•m bath th•M11 li InAPWDPrtat• to ytsurnè th Ihe C1¥ 11 continuo. Th• Tr•awrnrls al8orn•ppn•lbl? lty k•oplrffj pryr •c<ounliw r•MThli. dlbdoH qcrjjrxy Iho flndnd pjilllon otthe chartly Th• Synallow? ml•od rn¥ofdki lo Chirtty li •xpuMd Ind li i•bifl•dlh•t l1•mI w• ITh plK•10 rr&ilqath th• ChArttYx •xpwur• to luth rfgks REFERENCE ANOA0MINTAATN6 oe7AILg al Chwsty. Llbernl •r41 Pwrei¥¥• s9(u• OaH, atho •oThDm•i rn•d to In Il•lll•MW• ai LP881H. Rqglit•r•d Ch8rlly No 1048457 th Ervjland Wl•i Addr•ii olprfndplll gffk• 6 Rold Eut Susiel, 8N3 1FF NwM• Iru•teM It IM d• Of4ppTh gr1 r•pgrt. rharoy IN•t•¢i iwed th th• p•rffy1 Auitln Pwn•th rtll9 K•lz Pal Mkth•DI R•9 ndm Walk•r Gr•em• er L•¥1 Cnpb•ll LO Mrdor41 Th• Chwily dDts notha¥• any ENporntq IrnsiM• Non•ofth• pt¢wtty botonghvJ10 I Chlrtty Awro¥od tylhe Cowcll ¥*rxd on th•lr b•hll by Lothse MO¢•1-chAIr DAi•d 26 Zoz4
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H Independent Examinerfs Report on the Financial Statements For the Year Ended 31st March 2024 l ffjport on the financial slalements of the Liberal and Progressive Synagogue 8 & H for the year ended 3151 March 2024 which comprise5 the Statement of Financial Activiti89, Slaleménl of Financial Posilion and relaled notos. Respectlve rnsponslbllltl•s of Trustso9 and Examlner Th8 charitr/s trustees are responsible for the pr•paratlon of the financial statements. The charitys truslees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 (the 2011 Acl) and that an independent examlnation 15 needed. It is my responsibility io . - examine the account5 under section 145 of the 2011 act,. - to follow the procedures lald down in the General Directlons glven by the Charlty Commlsslon under section 145(5)(b) of the 2011 Act- and - to stat• whether particular matters have come to my attentlon. Bash ol Ind•p•ndent Examlnees R•port My examlnatlon w45 carrled out in accordance with the General Directions given by the Charity Commlsslon. An examlnation indudes a review of the accounting records kept by the Charity and a comparlson of the financial statements presented with those records. It also Includes consideratSon of any unusual items or disc105ures in the accounts and the seeklng of any explanatlons from you as Tru51ee6 conceming any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audll and consequently, no opinSon Is given as to vthathar the account5 present a 'true and falr vlew, and th8 report Is Ilmited to those matters set out in the slalemenl below. Indep•nd•nt Ex•mln•rfs 81atem•nt In connectlon ¥th my examlnatlon, no matter ha5 come to my attention: (1) Which glv•s me reasonable cause to believe that in any material respect the requlrements - to keep accounting records in accordance with sectlon 130 of the Charitles Act 2011,. to prepare financial statemenls which accord wilh the accountlng records, comply with the accountlng requirements of the Chartie5 Acl 20118nd wlth the methods and principles of the Statement of Recommended Practice.. Accounilng and Reportlng by Charities <FRS 102 effective date of 1 January 2019) have not been met: or (2) To which, in my opinlon, att•ntlon should b8 drawn in order to enable a proper understsnding ofthe accoun15 to be reached. Slgned Date 27/6tzf Nlgel Paul Gri gsF for and on behalf of Haines & Co 28129 Carlton Terrace Portslade East Sussex BN41 1UR P•8e 4
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H STATEMEMT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 Unrnsldcted R8strlcl8d Total Funds Total Funds Funds Funds 2024 2023 Notes INCOMING RESOURCES From Generated Funds From Charllabl8 Actlvltses 7.064 104,1B4 3,152 10,216 104,184 8,071 99,289 3,152 114,400 107,360 RESOURCES EXPENDED Direct Chartlable Expendllu Admlnistrat*on casts Qlher Casts Charltable danatlon5 Kol Nidre tharits'e5 Youth Fund Audlo Vlsual Fund Levl85 1.260 157 142,042 1,280 157 142,042 1,540 1.332 174 89,351 2.420 1,061 875 702 1,540 125 876 125 B76 143,459 146 000 95.915 Nèt Incomlng ReSoue5 before Tran5f8rg 132,211 611 131,6001 11,445 Funds broughl loNard 1 Aprll 2023 185,260 1,955 187.215 175,770 Funds carrfed forward 31 March 2024 153,049 155615 187,215 Pay5
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H STATEMENT OF FINANCIAL POSITION AT 31 MARCH 2024 31 March 2024 31 March 2023 Notes CURRENT ASSETS Debtors and prepayments Cash at bank and in hand 18,9S3 148,139 1,868 194,635 167092 196,503 CURRENT LIABILITIES Creditors.. amounts falllng due within one year 11,477 9,288 NET ASSETS 155,615 187,215 FUNDS OF THE CHARITY Unrestricted Funds Restricted Funds 163,049 2,566 185,260 1,955 155,615 187,215 Approved by the Board of Trustees 2 é 20Z and signed on its behalf by Louise Mordecai- Chalr Page 6
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FQR THE YEAR ENDED 31ST MARCH 2024 1. STATUTORY INFORMATIOM Lknernl and Progos51vo Synago9u• B & H Is an Unknc4ryKrfated Assorjation r•lslw8d as 8 Chartty In England and Wal#s. The Charftys ragSst•red nurnberantt addrnss ran be found on the Charity Infomiatlon page. L STATEMENT QF COMPUANCE These rThnal ststemen15 have been prepared In aCCOfdance vAth lh8 provIOn5 of the Charftkns SORP IFRS 1021 leffecltve dote January 20191 In 50 far a8 they apply to Small ontities. 3. ACCOUNTING POLICIE3 Accountlng ba•lg and stsndard• The ftnanclal glalements have been preparnd der the hl8todc41 cost rA>n¥onllon and In accord•n¢e wlth the Sthlemenl ol Rèeommended Pracuce.. AccotIng and Raporunu by ChtIeS IFRS1021 hsu•d on 16 Jtsly 2014 and the Flnandal Repryung Standard IFRS1L121 and Ihe Act 2011 arKI UK Genernlly Nwl•d Accounlln9 Prnclke 8¥113ppMes Irn 1 Januwy 2015 Thg finandal slalements knave been pPared lo givo a'tNe and IBlf vlt and have dèparted Irom th8 Charfyos (Acctyjnls and Reportg) Regulalknns 200a orty lo lh• ext•nl rwulre(I to Pwd& a'tsu• and lalrvle¥V. Golnq conc•rn Thoro Bre no maledal unortBln¢fes abo Ihe Chadty's Jblllty lo conllnu• and IhD fmnclal Stskmenls have been wepared on a golng concem b8sIs Roetynlllon ol In¢offjlng rgJourc•8 The are Sncluded In the Slalemenl ol FlrwKlal Actlvltlfrs ¥ttn Ihe Chartty becomes entllled to the re60ur¢es. the Tfuslees are virtually c•rtaln Iheywll recel¥è th• resources and the monelary Val rAn b• ffl8asur•d with wlfidenl relSablllty Grnnts ind donall•n• Granls Dona¢bon5 are cnly Inthded In Ih? Sl•tamanl of FOclAI Acll¥lUas when the Charity hAs LwKondlllanal •nllll•rn•nl to Iho ruources $ub•¢rfptlon• Sub5crlptls due lorthe C?1 year are IndJed alter maklng alImn for any •mounlB thal are unllkely lo be collecl•d. DonIOnI •nd h9•¢1 Voluntsry Incom? Includes don•llons legacSe$. fundrnInll Income and 1$ IncK8 kn full Sn Ihè perknd In It Is reclvable. TIX V•Glalm•d on dOnonI and qlft• Incomln9 $0Yr¢I5 glrt ald clalms arn IrKluded In Iha Sthl•m•nt of Flnandal Acll¥llles Al Ihe 8am• tlmB as th• lo whlch they rel•te Inve*tm•nl In¢gn Th1$ Is knduded In the Sl•lemenl of Fhwicl•l Aff4lrJ Wh r•c•Jvabl•.
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMEwrs FOR THE YEAR ENDEO 31ST MARCH 2024 R85trlcted and unrestrfcted funds Tl)o Statement of Flnanclal Affalrs distingulslws bèlween restrlcled and unr8slrkl8d funds. Thg lonner are subjecl lo re5tricllons on the PuoseS for %thlch they may be used. UnstrIcted lunds are Ihose where there orn no e¥lemalty imposed reslrlctlon5. They Include those freely avalable lo the Charity lor gxpendilure or approprfalion lo reseryos for Inlemally designated purposes. Thg samo basbs Is u$ed for accounting lor income in each of Ihe5e lunds. Expgndlturn and Ilabllltl• Llablllty rocognltlon Llabllllies arg cOgniSed as soon as there Is 8 legal or conslfuclive obllgalion committing the chaiity io pay oul resourcaj. Assets Tha Charlty. through the Tfustees, controls a charflablo Company limited by 9uaranlee known as thé Brighton and Hove Progr8sslve Synagogua. Company rgglstrallon numb•r oa09a379 and regSst8r8d charfty number 1149342. Under currant leglslatlon Ihern15 no legal requirement to consolldate thelr flnandal slalements.
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMEpif8 FOR THE YEAR ENDED 31ST MARCH 2024 4. Incomlng Resources Unrestrlcted Restrlctsd Total Funds Total Funds Funds Funds 2024 2023 Voluntary Incom8. Donatlons and gifts Donations- general Kol Nidre tharilies Youth Fund Levy income Eco Synagogue Audio Visual Fund 1723 2,723 1,540 52 990 70 500 2.311 2.420 1,540 52 990 70 600 720 Activities fc* generating funds Fundraising events Inveslm8nl Income Interest on deposit5 990 990 1,420 3,351 3.351 1.150 8,071 Incomlng resources from Charitable Actlvitles Unre8trlcted Restrlcted Total Fund• Total Funds Fund• Fund8 2024 2023 Subscriptions Incorne Tax recoverable on subscriptions and donations 87,311 87,311 84,790 16,873 16,873 14,499 104 184 99.289 111248 3,152 114400 107,360 P•1• 9
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2D24 6. Resources Expended Unre$trlctsd Re81rlcted Total Funds Total Funds Funds Funds 2024 2023 Kol Nidre charikne5 - donated L8vy income - Pald over Other Casts Other Donallons 1,540 876 1,540 876 2,420 702 100 125 225 1.936 100 2,541 5.058 Expended- Charitable Acilvitks Bank Charges Other Costs Donations (Note 10) 157 157 120 141,942 141,942 89,351 142 099 142,099 89,525 Govemanc• CoslB Independent Examinatlon Fees 1,260 1,260 1.332 1,260 1,260 1,332 143 459 2,541 146,OlJO 95.915 Pwlo
LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 6. Debtorn and Prepayments Unre8trfctsd Raslrlctsd Total Fund8 Totsl Funds Funds Fund• 2024 2023 Subscription Ledger Income tsx recoverable Inl•r•$t reeAivabla 40 18,673 240 40 18,673 240 1,800 18,953 18,963 7. Calh at Bank and In Hand Current arKI deposit accounts 146,673 2,566 148.139 194,635 145,573 2,566 148,139 194,635 31 March 2024 31 March 2023 8. CT•dltor¥: Amounts f¥lllng du• wlthln on• y•ar Subscriptions in Advance Other creditor5 arKI accruals 10,277 1,200 8,085 1,203 11,477 9.288 9. R•strlct•d Fund• 1 Aprll 2023 31 March 2024 Incornlng Outgolng Jewlsh Welfafe Board eoard of Deputiès Communty Renewal Kol Nidre Youth Fund Eco Synagogué Audio Visual Fund 294 482 120 174 848 168 1,640 52 294 462 120 1,540 174 168 199 255 626 251 325 1.01)0 soo 12S 1,955 3,152 2,541 2,666 10. Rolated Party Transactlon• During the year ended 31 March 2024 the Charity made donations in the sum of £141,94210 the Brighton and Hove Progressive Synagogue its Subsidiary. (2023 £89.351 }. During the year there were no payments lo trustee5 for rernuneration or expenses other than the noal reifflbur5ement of expenditure made on behall ol the Charity 11. Staff. Tru8t•e8 and Volunl••rn During the yèar there were no employees. 10 Trustees seNed for Ihe full year. The Charity also benefits Irom Ihe time given by unpald volunteers In the furtherance ol the Charlvs activities and objectives.