LIBERAL AND PROGRESSIVE SYNAGOGUE B & H UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 REGISTERED CHARITY NUMBER 1046457 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H CONTENTS Pages Synagogue Information Report of the Synagogue Council Independent Examiner's Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 7-11 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H CHARifY INFORMATION BOARD OF TRUSTEES )pointed Resigned Sandra Walker Louise Mordecai Graeme Butler Michael Austin Karen Katz Michael Regan Pamela Hartog Benita Malofska Esther Polden Levi Campbell Janet Bray President Chair Vic&-Chair Vic&Chair Secretary Treasurer 09.07 24 09.07.24 11.02.25 All Trustees served throughout the year unle8S Otherwi¥e indlcaled. MINISTERS Rabbl Gabriel Kanter-webber Rabbi Emerilus Elizabeth Tikvah Sarah ADDRESS 6 Lansdowne Road Hove East Sussex BN3 1FF CHARITY COMMISSION NUMBER 1046457 INDEPENDENT EXAMINER Nigel Paul Griggs FCA Haines & Co 28129 Carlton Terrace Portslade East Sussex 8N41 1UR BANKERS HSBC Bank PIC Burgess Hill, West Sussex CAF Bank Ltd Wesl Malling, Kent LIBERAL AND PROGRESSIVE SYNAGOGUE 8 & H REPORT OF THE BOARD OF TRUSTE&8 FOR THE YEAR ENDED 31 MARCH 2025 The Board of Trustees present t￿11 report and the financial statémonts for the y8ar ended 31 M8rch 2025 OBJECTWES AND ACTIVITIES The objects ol the Charity as Sel out in ils constitution are". 1, the advancemont of Lthral and Progressive Judaism In lurtherance of tNs obiaclive the Charity ha5 the followng powers. a) To provide and mainlain a place of worship arKI appropnate spiritual leadershy. bl To conduct Jewtsh seNi¢e$', cl To provide appropr￿te religious education for the Synagogue Memters and their children. dl To provide faalilies for the instruclion ol proselytes.. el To solemnize or¢um¢ision$, baby blessingB, BarlBal-Mrtzvah. Kabbalat Torah, marriages. civil partnerships, M￿ad-faIth blossings, burials and cremat￿5 for thg Synaga9ue Members.. f) To pèrform olhèr rel￿10￿$, sociol and charitable activities as Ihe Council shall detennine.. gl To bo o nwmber of Ihe organiBation known a8 Liberal Judaism arKI to support Ils aim$. 2. th• advancernnl of religious and facial h8mony including but not limited to promotir¥a inlerfailh gctsvitie6, In furtherance of this obpctive, the Ch8rity has Ihe followiNJ powers.. al to play an activa rcle In the life ol the wider community a8 wel as of the Jewish communily.. bl to further the uThJerslanding of Jewish culture and obsaThanca for the benèfit of the wider community.. cl to facilrtale and ¢n￿urage Interfaith and Intorcultural exchange. The Charity controls a ch8rltab￿ eomp8ny limited by guarantee, named Brighton and Hove Progressive Synagogue, company registrallon nfft*8r 08098379 and registefed charity number 1149342. The major part of th6 Income of tha Charity is donatsd to the company limiled by guorantee. The company limited by guarantee has similar a4.ects to th8 Charty and wries out the activities referred to in these objeds, ACHIEVEMENTS AND PERFORP•lANce The Charity'5 achievements were accomplished by the Gcrfnpany limited by gugranlee mentioned above and below. These included r81igioLts Seryices every week and for most Jewish festivals, the FKovision of services to solemnise life cycle events wrthin Liberal and Progressive Judaism, th& provision of pastoral care aNJ welfare care lor con9regants, relbjious education for children aTrJ adults, visils lo Ihcse in need, social actsvrt*$ for the elderly and for those in need, a weekty open day for socialBing airned at the eldeTty and the collection of donations for distribution lo other chari118s At the end of tha financial year. the Charity had approximately 256 Members and 76 Friends. The Charity gained 21 Members and lost 15 Member$19 through doalh} The Chanty gained 6 Friends and lost O Friends. Figur8s ara approximate Th8 Truste88 {Councill have had regard to the Charity Commission guidance on wblic benefit. FUTURE PLANS The TTUStees' aim is for the Charity lo continue lo fund lh• aclivilJ•S of its wholly controlled subsidiary las oullined above betowl by way of raising subscription incomè fr¢)m ils membership. Trustees have prépared a budget lor the ensuing year which has been updated with a projection In thé light of the mosl recent information. Pa￿2 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H IIEVORT OF THE BQARO OF TRUSTEES FOR ThE YEAR ENDED J1 IAAACH 2Q20 FWIANCIAL REview ThB finwclalslal*merts ir• •olout on pBg•s Sto 11. Durtno ￿r#j•r levlewi￿ Ch8rfty had & Iurpko 01 £13,331. ThB ChMityi$•lao COMM￿ ie wthldihg lun(kng tolt6 ¥h)lty SL1)￿d￿8ry 8n'thlOn •nd Htsv¢ Prww¥ivo S￿ag00ue, r•quirel ongdrvJ lunding1￿4 ￿*￿. Thp Clwty rwd$ #) moth11kn • Iugh ￿¥•1 ol rele￿¥ to en￿10 th•1 #s SUb￿￿ary Is mMI11S lknirKlIl ¢*IvJ•l￿ts •$ Ih•y wla•. tho wr end th• Ch•rttyhad UN081￿Cled Fund& 01 £166,031 and Res*dc¢•d Fmds 01£2.915. Th• ¢￿￿11$ lur￿• sh *¥J b¥nk bJknnces￿I8 É176.079. ￿r• dqbtors and wepwm*nts ¢1£4.273¥￿ of£13,4￿. 8TRU¢TUftE, GOVER14AIttANO ¥ANAGEMENT Tho Ubtral ind PrrAJr•SsI￿ 8 8 H18 a tharity reg1￿•￿0 lh• Chthlycommlslkn lor ¥Thl wa￿6. Ch8TIty ligovèmod by 118 cLIDslIM￿kn￿ th8 ¥w•bn 01￿1r* on 29 Juty 2015. Chaffjf is 8n yrMncmtyogu• M•mb•rJ IB U8ed to d8fir• th• ffl•mty•rn Chw*. The Chartyfis m•n•g•0 by ¥ 808rd ol Twlteei Ith• c0￿ClI1. T1￿ Chamty contyc46 a ¢h•diabkn rwllnyllr￿ bygu8r•nlo8. Br*h￿￿ or#1 Htyrf W•16w• Synagogw, t￿p￿w r•gl5ka￿On numbvr ¢8OD8379 and rtoLqiw¢d dwrlty nvmbèr 1149342. Thè milor p8rt of the Inc£￿8¢fIhO Ch•rity 5$ dryw100 lo the limll•d ty gwrgnto•. Th8 U•mbers d8Ct Iho Tiu¥t••¥ liheCowK41191 thohnw•l G•n•ral m•￿ings￿d * prop)rtk)Th ofTftttt•M mty¥l t• bylhfr C￿nd1 durlng Ihe year. Tru6lt8A bo Synkgoguo Membws. ollhe t￿￿12￿0 pla¢• Tha kncll h8¥& ipwThled cornltteutorfian•p fffi*nce, ¥wthro. 141'9ioui ￿ty1k• •Thd hats ptrA*r ￿ Jppolnl ¢knr iuk•mmli1g￿ u Ihe neod Th• cthmmltitha raport to lh• SyThÈg0oub The Tr•asuréi [• T•qulr•d lo pr•pai• ￿TrU11￿ In *ccoFd•nco *1lh prwalfy'rl a¢cotsnt4ng ithndirth. In Prop￿n9 th•10 Bial•m•nl• lh• TroaÉw8r i8t6guir•d ￿ $d•ei $ull8lM• accmniing ￿.£10$ ¥r•tylhfAn ￿￿*1•nI￿*, •%thyll as Maklngltsdgeme￿$0Thd wlirr*iM ihai are rea￿￿0bK• #n¢ FI￿*nI, slate wth81￿r￿pplICabkn O￿ntIng sianthrds h•vo b•eA I￿k￿•d. $¥WGI loary Malan￿ d•poMwT•$ dl¥dw•d eWw•d lh• (in￿cial Blalemenls. mr• Iho llnD￿hl thl•m8nl• on a gcthg contam b•¢i• unl•M11 IB Irwprowlil• to pwsum• Ih•l tho th￿ty￿￿n1￿n￿. Tho fro1￿r•f Is •tstr r•swThB￿è ￿ *••pirwJ prwr iW￿r￿s, dlidom wllh acaN•cy lh• tkn•rKl•l pc*lllcffj ol lh• tharty. The Syn•gw eouneil hav• th• major Iho Chadtyh frxpjsed aTrJ i88•tlif*d Ih•l F4wc• to mill981• I￿•ch￿￿* oxpxuro lo wch ri8k$ REFERENce AND ADMINI8TfiATIVE DEfAIL# Narn• ofCh•rfly.' Llb8r81 •rl Prow•u￿* SynBg¢y• ￿N. r•hrr•d10 in i* IWWW• •# LPSUH. R•*blvred Ch8Ny No.. 10481571Th Engl*d Wakni dr•st of prfndpjl offic•.' 6 Lan8th)￿ RtytyJ, Hove, t￿1 Swsox. BN3 IFF N•m••ol¢h•rttylrus18•••¢ lh• d* ￿ •pprov•i r•wI0r￿￿O hav• É8rv•d ln lh• VW.. Jwwjl &ay Grnomo &Jllèr L8¥1 ¢*npbel K8r•n Kotz BenM* MIlDt*• Loultye Eiihv Pddq haol Rgg Sth1¢8 W8lker Mlchoel Ireilgnfjd 09.C*7.20241 Harttra Ii•*ntd 00ffj7.20241 Th• Ch￿￿￿0•1 not hawe aJ)YtUp￿* Irusl885. Nono efth•TnJBlqes he11 ¥ry•rtyb•kAykng lo Ihe Ch8rfty. •rrnd bylh8 CwrdM•rth(s *d *lw•d Onl￿1r b•hall ty L￿1¥ I￿rd￿81- ChBir D•ted.. ?fug zozc •4yr S LIBERAL AND PROGRESSIVE SYNAGOGUE B & H Independent Examinerfs Report on Ihe Financial Statements For the Year Ended 31 st Maich 2025 I report on the financial statements of the Liberal and Progressive Syna9ogue B & H for the year ended 31 st March 2025 which comprises the Statement of Financial Activities, Statement of Financial Posits'on and related notes. Re$pectlve re¥pon*lbllltles of Tru¥t•e$ and Examlner The charity's trustees are responsible for the preparation of the financial slatements. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charrties Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 act- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act., and to state whether particular matters have come to my attention. Ba818 ol Independent examlner's Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kepl by the Charity and comparison of the financial statemenls presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of any explanations from you as Trustees concerning any such matters. The procedur￿ undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion 18 given as to whether the accounts present a 'true and fair view and the report is limited to those matters set out in the statement below. Independent ExamIne￿• Statement In connection wilh my examination, no malter has come to my attention.. (1) Which gives me reasonable cause to believe that in any material respect the requirernents to keep accounting records in accordance with section 130 of the Charities Act 2011; to prepar8 financial statements which accord with the accounting records, comply with thé accounting requirements of the Charties Act 2011 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities (FRS 102 effective dale of 1 January 2019) have not been met., or (21 To which, in my opinion. attention should be drawn in order to enable a proper underslanding of the accounts to be reached Signed Date 1£17JZS Nigel Paul Griggs FC ft)r and on behalf of Haines & Co 28129 Carlton Terrace Portslade East Sussex BN41 1 UR PMe4 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026 Unrnstrlcted Regtrlcted Total Fund• Total Funds Funds Funds 2026 2024 Notes INCOMING RESOURCES Fram Generated Funds From Charilable Activities 8.980 109,045 4,257 13,237 109,045 10,216 104.184 118025 122282 114.400 RESOURCES EXPENDED Direct Charitable Expenditure Adminislralion costs Other Costs Charitable donalions Kol Nidre charilies Eco-synagogue Audio Visual Fund Levies 1,290 191 103,662 1,290 1.260 157 142.042 1,540 103,662 3,415 326 3,416 326 125 876 168 168 106 043 108 901 146,000 Nel Incomi@IOutyoing) Resources before Transler8 12.982 349 13.331 131,600) Funds brought forward 1 April 2024 153,049 2,666 166,615 187,215 Funds carried forward 31 March 2025 186,031 2,916 168,946 155.615 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H STATEMENT OF FINANCIAL POSITION AT 31 MARCH 2025 31 March 2025 31 March 2024 Notes CURRENT ASSETS Debtors and prepayments Cash at bank and in hand 4,273 178,079 18,953 148,139 182,352 167,092 CURRENT LIABILITIES Creditors.. amounts falling due within one year 11,477 NET ASSETS 168946 155,615 FUNDS OF THE CHARITY Unrestricted Funds Restricted Funds 166,031 2,915 153,049 2,566 168,946 155,615 Approved by the Board of Trustees on ? fufy zozc and signed on its behalf by Louise Mordecai - Chair PaRe 6 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H 140TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCFI 2025 1. STATUTORY INFORMATION Liberal and Proge5sive Synagogue 8 & H 1$ an UThncorpornled Asso(ialion ￿giStered as a Charity in England and Wales. T1￿ Charilvs regisleted number and addrts$ can be found on the Charity Inlornalion page. 2. STATEMENT OF CQMPLIANCE These fman¢ial stalemenls have been P￿pa￿d in ac¢ordan¢e V•lfft the provis￿n5 of the chan1￿& SORP {FRS 1021 (effective date January 20191 in so far as IW 8pply to small 8ntilies. 3. ACCOUNTIMG POUCIES Accountlng bajls and Jtsndardj The financial $lBlemgnls hav8 been preparad under historical co81 Gonvenlion and in aecordance with the Slatemenl of Recommended Pract￿.. Accounting and Reporting by Charities IFRS102) Igsued on 16 Juty 2014 and the Financial Reportir4J Siandard IFRS1021 and Ihe Charilie5 Act 2011 aThJ UK Genetalty Accepted Accounting Practice as ￿ applies from 1 January 2015 The financial sla18men18 have b8en preparèd lo give 8 'lrue and faif view an¢J have departed from Ihe Charilies (Accounls and Report51 Regulats'on5 2008 onty lo the extent required lo provlde a'lrue and lalr vleY*. Golng conc•rn The￿ a￿ no malertal un¢értainlie8 about t￿ CharitV8 abillly to continue and tho financwl 8lalements have been p￿pared on a going concem basis. Rocognltlon ol Incoffllng resources These JR Induded In Ihe Slalemenl of Financial Aclivitie8 when Ihe Chanty become8 8ntitled lo the resources, the Tnjslees are virtually certain Ihey will ￿Ceive the resourtes and It* monetary value ¢an be me88ured wilh Sufficienl reliab￿lly. Gr•nis ond donallM$ Gran15 and Donations are only Included In Ihe Slat•menl of Flnancial Activiltes when the Charity has un¢ondllh)nal enlttlemenl lo the fe80urce8. 8ub•¢rlpOoM Sub8CfiPtions due for the cuThenl year afe In¢￿ded aner makina allowan￿ for any •mounl$ Ihal are unlikely lo be collected. Donatlonj and 1gg*tlo• Volunlary income indude8 donalions and legacies, fundTai8ing income and is inCl￿d in lull in the pèriod in which il 1$ le￿$vable. Tax rnclalm•d on donotlon# Ind glft8 Incomi￿ resourc￿ from gift aid daims are inclLKJed in Ihe Slalement of Finanaal Acllvlts'es al the same lime as the Income lo which they relale. In￿tment In¢om• This is included in Ihe Statement of Financial Affairs when rec2ivable. P*•7 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 Rostrlcted and unrestrlcted funds The Statement ol Financial Affairs dtstinguish8s betsveen restricted and unrestnclad funds. The I0￿1er are subject lo restrictions on the purposes for thich they may be Used. Unrestricted funds are those whefft there are no externally imposed restrictions. They indude Ihose freely available lo Ihe Charily for expenditure or appropriation lo reseNes for intemalty designated purpose5. The same basis is used for accounting lor income in each of these funds. Expendllure and Ilabllltle• Llablllty rncognltlon Liabilities are re(y)gnised as soon as there is a legal or constructive obl￿allOn ¢J)mmbtting the charity to pay out resources. Assets The Charity. through Ihe Trustees. ¢onlrols a charitable company limited by guarantee known as the Bri9hton and Hove Progressive Synagogue. Company 18gislralion number 08098379 and registered charity numb&r 1149342. Llnder current legislation thefe18 no legal ￿qU1￿ment to consolidate their nnancial slalements. Pawe 8 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 4. Incoming Resour¢e8 Unrestrlcted Re8trlcted Total Fund8 Total Funds Funds Funds 2025 2024 VO￿nIary Income - Donations and gifts Donations - general Kol Nidre charities Youth Fund Levy income Eco Synagogue Audio Visual Fund 4,449 4,449 3,415 65 787 2,723 1.540 52 990 70 soo 3,415 56 787 Aclivilies for generaling funds Fundraising events Investment Income Inter&st on deposits 1,005 1,005 3,526 3,526 3.351 8,980 4,257 13,237 10,216 Incoming resources from Charitable Activities Unre8tr1cted Re8trlcted Total Fund8 Total Funds Fund8 Funds 2025 2024 Subscriplions In¢ome Tax recoverable on sub$pJiplions and donations 92,607 92,607 87.311 16.438 16A38 16,873 109,045 109,045 104,184 118,025 122,282 114.400 Paqe 9 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31ST MARCH 2025 5. Rosources Expendod Unre8lYlcted Re8trl¢tsd Totsl Funds Tolal Funds Funds Funds 2026 2024 Kol Nidre charities - donated Levy income- Paid over Other Cost5 Other Donations 3,415 168 3,415 168 1,540 876 100 325 425 225 100 3,908 4,008 2.641 Expended - Charltable Actlvities Bank Charges Other Costs Donations (Note 10) 166 36 103,462 168 36 103,462 157 141,942 103 653 103,653 142,099 Govemanca Costs Independent Examination Fees 1,290 1,290 1,260 1,290 1,260 105 043 3,908 108,951 146.000 pa￿ 10 LIBERAL AND PROGRESSIVE SYNAGOGUE B & H NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EMDED 31ST MARCH 2025 6. Deblorn and Pr•payments Unrestrlclgd R•strlcted Total Funds Total Funds Fund$ Funds 2025 2024 Subscripl•)n Ledger Income lax recoverable Interesl tèceivable 40 18,673 240 4,200 73 4,200 73 18,953 7. Ca8h at Bank and In Hand Cuirenl arKI deposll 4c¢ounl$ 176,164 2,916 178.079 148.139 178079 148139 31 Mar¢h 2025 31 March 2024 O. Crndltorn: Amountg lalllnp du• wlthln on• yur Subscripllons in Advance Other credilots and accrual 11206 1,200 10,277 1,200 9. Re8trl¢t•d Funds 1 Apr51 2024 31 March 2025 In¢omln9 Outgolng Jew15h Welfare Board BOB￿ of Depul*s Communily R•n•wal Kol Nidre Youth Fund Eco Synagogue Visual Fund 174 162 625 1.273 3,41S ss 3,416 281 325 1.000 325 1.0110 10. Related Party Transoctlons Dunng the year ended 31 Mar¢h 2025 thè Charily made donalions in the sum of £103,462 10 Ihe Brighton and Hov• Progres$Ne Synagogue. rts Subs￿￿ry. 12024 £141,942). Duiing the year Ihere were no payments lo tru51ees for remuneralion of expgns9$ olher than IP mial feimbursernenl ot expenditure mAde on behalf of the Charity. 11. 81aff, Trust1￿ and Volunteers Durlng the year Ih•i8 wér• no 8mploye8$. 8 Trustees seNed for the full year and 3 Truslees served fi)r p•rt of ihe ftar, Th¥ Charty also ben8ffls from the line given by unpaMI volunteer5 wi the fvrtherance of the Charrtls activiles and objeclwes. P•*• li