2025-12-31-accounts - Cardiff United Synagogue

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Charity registration number; 1055573

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CARDIRK UNITED SYRAGOGUE
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CARDIFF UNITED SYNAGOGUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY

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Cardiff United Synagogue Contents

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|||||||| |---|---|---|---|---|---|---| |Page| |Trustees’|Report|1-3| |Independent|Examiner's|Report|4| |Statement|of|Financial|Activities|5| |Statement|of Financial|Position|6| |Notes|to|the|Financial|Statements|7—415| |The|following|pages do|not form|part|of the statutory|accounts:| |Detailed|Statement|of Financial|Activities|16-17|

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Cardiff United Synagogue Trustees’ Report For The Year Ended 31 December 2025

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

Cardiff United Synagogue provides and maintains a place of public worship for the Jewish community within the Cardiff area, It also promotes the advancement of religious education by running educational classes for both adults and children,

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

Achievements and Performance

Main Achievements

Cardiff United Synagogue continues to provide a comprehensive range of Jewish religious, educational and social programmes for its membership and the wider Jewish community. The executives and council of the Synagogue have worked tirelessly to ensure a range of activities forall ages Is provided, We hope the breadth and scope of facilities and services we provide can be maintained at their present level and eve increased In the coming year, whilst simultaneously keeping costs to a minimum,

Financial Review

Financial Position

These financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards, and the Statement of Recommended Practice for Charities (SORP). The Trustees report that the Charity has reallsed a deficit for the year on is unrestricted and restricted funds of £22,397 (2024: £56,390). Total incoming resources of £188,634 (2024: £149,145) Includes voluntary income from various sources of £86,191 (2024; £61,621), Direct charitable expenditure and estabilshment costs amount to £222,511 (2024: £217,174), the various costs being disclosed in the detailed Statement of Financial Activities. The recurring costs are maintained at reasonable levels reflecting the tireless efforts of all concerned,

All of the Incoming resources have been applied to further the general objects of the charity,

Reserves Policy

The Executive Council has recognised that an amount should be retained in unrestricted reserves, not committed or invested In tangible fixed assets (‘the free reserves’), In order to continue the current activities of the charity In the event of a drop In income. It Is the long term goal of the Executive Council to maintain a level of free reserves, to an amount equal to twenty four months resources expended, Each year the level of funds are reviewed and elther increased or used according to the needs at that time, as at 31 December 2025 the unresctricted reserves balance stood at £1,208,692 (2024: £1,231,089),

Investment policy

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The charity's Investments are managed by a recognised Investment Management Company outside the control of the Trustees, The Executive Officers and Council decide the criteria to be followed by the Investment managers in relation to the funds split and ethical requirements,

It is noted that during the year ended 31 December 2025 the investment portfolio was subject to an annual revaluation surplus of some £11,480 (2024: £11,639).

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Cardiff United Synagogue Trustees’ Report (continued) For The Year Ended 31 December 2025

Structure, Governance and Management

Governing Document

The organisation is an untncorporated charitable body, registered on 22nd May, 1996, The organisatlon is governed by It's constitution which was adopted on 21st April, 1996.

Trustee Selection Methods

New Trustees are recruited by personal Introduction, and appointed by a resolution of the existing Trustees, in accordance with the Charity's Constitution, Consideration of appropriate and relevant skills and experience Is glven when Introducing new Trustees to the charity. New Trustees are made aware of thelr responsibilities under Charity Law; arranging appropriate induction and training; and ensuring Criminal Records checks are undertaken,

Organisational structure

The organisation is managed by Executive Officers and a Council whose role is to further the overall objectives for Cardiff United Synagogue and to ensure that the organisation Is keeping within Its legal and moral obligations. The Executive Officers and Council are responsible for the organisation's day to day management together with the implementation of the Charity's strategy and policy framework, There have been no material changes In policy during the year

Reference and Administrative Details

Trustees

Ms L Gerson Mr S Hamilton Mr N Schwartz Mrs Z Tudur Mr M Salamon (appointed 10/05/2025) Ms C Bloom (appointed 10/05/2025) Mr A Jacobs Mr S Bloom (resigned 10/05/2025) Mrs A Lee (resigned 10/05/2025)

Charity Number

1055573

Principal Address

Cardiff United Synagogue Cyncoed Gardens Cardiff CF23 5SL

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Independent Examiner

HSJ Accountants Limited ACCA HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY

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Cardiff United Synagogue Trustees’ Report (continued) For The Year Ended 31 December 2025

EES

Other Information

Risks and risk management

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The Executive Officers and Council discuss and respond to risks that the charity may be exposed to on an ad hoc basis as
and when these risks are identified.
The diminishing Jewish community In Cardiff is an ongoing concern for the charity, The constitution has now been amended
to adopt a more inclusive attitude towards the encouragement of new members,
The trusteeé' report was approved by the board of trustees and signed on Its behalf by:
Ms L Gerson
Trustee
iz ff ‘ . Ye
Date > -
ake teoeeereermnse?
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Cardiff United Synagogue Independent Examiner's Report to the Trustees of Cardiff United Synagogue For The Year Ended 31 December 2025 eettt

I report to the trustees on my examination of the accounts of Cardiff United Synagogue (the Trust) for the year ended 31 December 2025,

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”),

L report In respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and In carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act,

Independent Examiner's Statement

I have completed my examination, I confirm that no material matters have come to my attention in connection with the

examination giving me cause to believe that in any material respect:

accounting records were not kept In respect of the Trust as required by section 130 of the Act; or

2, the accounts do not accord with those records; or 3, the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out In the Charities (Accounts and Reports) Regulations 2008 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,

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.

HSJ Accountants Limited ACCA SevDat e rn(3/o4/202€Hous Hazell Drive Newport NPLO 8FY

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Cardiff United Synagogue Statement of Financial Activities For The Year Ended 31 December 2025

		2025	2024
		Unrestricted	Unrestricted
		funds	funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	86,191	61,621
Charitable activities:
Support and advancement of the Jewish Community		75,292	61,957
Burial services		11,070	2,063
Events		8,580	17,751
Other trading activities	4	540	-
Investments	5	6,961	5,753
		188,634	149,145
EXPENDITURE ON:
Charitable activities:	7
Support and advancement of the Jewish Community		(203,265)	(193,802)
Burial services		(1,243)	(3,877)
Events		(18,003)	(19,495)
		(222,511)	(217,174)
NET EXPENDITURE		(33,877)	(68,029)
Gains on revaluation of fixed assets		11,480	11,639
NET MOVEMENT IN FUNDS		(22,397)	(56,390)
RECONCILIATION OF FUNDS:
Total funds brought forward		1,231,089	1,287,479
TOTALFUNDSCARRIEDFORWARD	21	1,208,692	1,231,089

The notes on pages 7 to 15 form part of these financial statements.

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Cardiff United Synagogue Statement of Financial Position As At 31 December 2025

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	12	1,293,718	1,293,739
Herltage Assets	13	54,925	55,593
Investments	14	172,188	203,935
		1,520,831	1,553,267
CURRENT ASSETS
Debtors	15	31,916	53,436
Cash at bank and in hand		12,681	12,719
		44,597	66,155
Creditors: Amounts Falling Due Within OneYear	16	(6,736)	(38,333)
NET CURRENT ASSETS (LIABILITIES)		37,861	27 822
TOTALASSETS LESS CURRENT LIABILITIES		1,558,692	1,581,089
Creditors: Amounts Falling Due After More Than One Year	17	(350,000)	(350,000)
NETASSETS		1,208,692	1,231,089
FUNDSOF THE CHARITY
Unrestricted Funds		1,208,692	1,231,089
TOTALFUNDS	21	1,208,692	1,231,089

On behalf of the board

Ms L Gerson

Trustee Date

The notes on pages 7 to 15 form part of these financial statements.

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Cardiff United Synagogue Notes to the Financial Statements For The Year Ended 31 December 2025

1, General Information Cardiff United Synagogue is an unincorporated charity registered with the Charity Commission, registered charity number 1055573. The principal address Is Cardiff United Synagogue, Cyncoed Gardens, Cardiff, CF23 SSL.

2, Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity Is a Public Benefit Entity as defined by FRS 102.

2,2, Incoming Resources

Income and endowments Voluntary income Including donations, gifts, legacles and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, It is probable that the Income will be received and the amount can be measured with sufficient reliability.

Donations and legacies Donations and legacies are recognised on a receivable basis when recelpt is probable and the amount can be reliably measured,

Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met, Where performance conditions are attached to the grant and are yet to be met, the income Is recognised as a liability and Included on the balance sheet as deferred income to be released,

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured rellably by the charlty; this is normally upon notification of the interest pald or payable by the bank.Dividends are recognised once the dividend has been declared and notification has been received of the dividend due,

2,3, Resources Expended

Expenditure All expenditure Is recognised once there Is a legal or constructive obligation to that expenditure, It Is probable settlament is required and the amount can be measured reliably, All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category, Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs,

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs Incurred by the Charity In the delivery of its activities and services for Its beneficlaries, It includes both costs that can be allocated directly to such activities and those costs of an indirect necessary to support them,

Support costs

Support costs include central functlons and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by thelr usage,

Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

2.4, Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses, Depreciation Is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

10% straight line basis

Revaluation The fair value of the company's land and buildings was revalued on 31 December 2022, An independent valuer was not involved.

Freehald land and buildings are held at open market value.

Had this class of asset been measured on a historical cost basis, their carrying amount would have been £1,016,396 (2024 - £1,042,225),

2.5. Heritage Assets

To meet the requirements of the SORP, disclose the policy for acquisition, preservation, management and disposal of heritage assets.

2,6, Investments

Current asset Investments, other than programme related Investments, are included at market value at the balance sheet date, Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities In the perlod of disposal.

Unrealised gains and Josses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

2,7, Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash In hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 2.8, Fund Structure Unrestricted Income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity,

Restricted Income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Designated funds are unrestricted funds earmarked by the management committee for particular purposes,

3, Income from Donations and Legacies

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2025 2024
Unrestricted Unrestricted
funds funds
£ E
Donations and gifts 5,204 14,677
Gift aid 15,057 12,257
Grants 65,930 34,687
86,191 61,621
4, Income from Other Trading Activities
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Judaica shop income

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2025 2024
Unrestricted Unrestricted
funds funds
£ é
540 -
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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

5. Investment Income

5.	Investment Income
		2025	2024
		Unrestricted	Unrestricted
		funds	funds
		£	E
Interest from investments		1,760	1,615
Dividends from investments		5,201	4,138
		6,961	5,753
6.	Net Income/(Expenditure)
The	netexpenditureisstatedaftercharging/(crediting);

Bad debts

Depreciation of tangible fixed assets - owned

2025	2024
£	£
10,206	15,269
1,595	1,630

7. Analysis of Expenditure

7. Analysis of Expenditure
				2025
	Activities undertaken	Support costs
	directly	(see note 8)		Total
	E		£	E
Support and advancement of the Jewish Community	168,660		34,605	203,265
Burial services	1,243		-	1,243
Events	18,003		-	18,003
	187,906		34,605	222,511
				2024
	Activities undertaken		Support costs
	directly	(see note 8)		Total
	£		£	£
Support and advancement of the Jewish Community	154,646		39,156	193,802
Burial services	3,877		-	3,877
Events	19,495		-	19,495
	178,018	*	39,156	217,174

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025 etER

8, Support Costs

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8, Support Costs
		2025
		Support and
		advancement
		of the Jewish
		Community
Premises expenses		12,192
General administration		17,714
Depreciation		1,595
Governance costs		3,104
		34,605
		2024
		Support and advancement of the Jewish
		Community
Premises expenses		7,793
General administration		26,887
Depreciation		1,630
Governance costs		2,846
		39,156
9, Independent Examiner's Remuneration
	2025	2024
	£	£
Independent examination of the financial statements	2,520	3,120
Other assurance services	-	-
Tax advisory services	-	-
Other financial services	231	210
	2,751	3,330
10, Staff Costs
Staff costs were as follows:
	2025	2024
	£	£
Wages and salartes	64,289	67,674
Other pension costs	585	542
	64,874	68,216

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

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11, Average Number of Employees
Average number of employees during the year was as follows:
		2025	2024
Administration		1	1
Caretaker		1	1
Teachers		1	1
		4	4
12, Tangible Assets
	Land & Property
	Freehold	Fixtures& Fittings	Total
	£	£	£
Cost
As at 1 January 2025	1,291,426	22,866	1,314,292
Additions	-	906	906
As at 31 December 2025	1,291,426	23,772	1,315,198
Depreciation
As at 1 January 2025	-	20,553	20,553
Provided during the period	-	927	927
As at 31 December 2025	-	21,480	21,480
Net Book Value
As at 31 December 2025	1,291,426	2,292	1,293,718
Asat1January2025	1,291,426	2,313	1,293,739

If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

	Land &
	Property
	Freehold
Cost	1,291,425
Accumulated depreciation and Impairment	275,029
Carryingamount	1,016,396

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

13, Heritage Assets

13, Heritage Assets
		Artefacts
		£
Cost
As at 1 January 2025		66,806
As at 31 December 2025		66,806
Depreciation
As at 1 January 2025		11,213
Provided during the perlod		668
As at 31 December 2025		11,881
Net Book Value
As at 31 December 2025		54,925
As at 1 January 2025		55,593
14, Investments
		Listed
Cost or Valuation
As at 1 January 2025		203,935
Disposals		(5,418)
Revaluations		12,594
Other		(43,227)
As at 31 December 2025		172,188
Provision
As at 1 January 2025		“
As at 31 December 2025		-
Net Book Value
As at 31 December 2025		172,188
As at 1 January 2025		203,935
15, Debtors
	2025	2024
	£	£E
Due within one year
Trade debtors	24,928	43,084
Other debtors	6,988	10,352
	31,916	53,436

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

16, Creditors: Amounts Falling Due Within One Year

16,	Creditors: Amounts Falling Due Within One Year
		2025	2024
		E	E
Other creditors		-	103
Taxation and social security		3,305	2,261
Accruals and deferred income		3,431	35,969
		6,736	38,333
17.	Creditors: Amounts Falling Due After More Than One Year
		2025	2024
		£	£
Other loans		350,000	350,000
18.	Secured Creditors
Of	the creditors the following amounts are secured,
		2025	2024
Otherloans		-	350,000

The loan is secured agalnst the property for which it was used to purchase, There is a first charge over the property and the loan will be repaid upon sale of the property. 19, Deferred Income

Deferred income movements in the year were as follows:

	2025	2024
	£	£
Balance at the start of the period	32,037	-
Income deferred in the current period	-	32,037
Amounts released in income from previous periods	(32,037)	“
Balanceattheendoftheperiod	-	32,037

Deferred income recognised as at 31 December 2024 reflected grant receipts received in advance and 2025 subscriptions invoiced in December 2024, Neither have re-occurred in the current reporting period,

20, Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity In an Independently administered fund,

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £585 (2024: £542).

At the statement of financial position date contributions of ENIL were due to the fund and are included in creditors,

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

21. Movement in Funds

21. Movement in Funds
		As atl	Net		As at 31
		January 2025	movement in funds	Transfers	December 2025
		E	£	£	E
Unrestricted funds
General:
General unrestricted fund		611,853	(35,450)	44,800	621,203
Designated:
Endowment Fund		619,236	13,053	(44,800)	587,489
Total unrestricted funds		1,231,089	(22,397)	-	1,208,692
Total funds		1,231,089	(22,397)	-	1,208,692
Net movement in funds, included in the above are as follows:
					Net
				Gains and	movement
		Income	Expenditure	losses	in funds
		£	£	E	E
Unrestricted funds
General:
General unrestricted fund		183,203	(218,653)	-	(35,450)
Designated:
Endowment Fund		5,431	(3,858)	11,480	13,053
Total unrestricted funds		188,634	(222,511)	11,480	(22,397)
Total funds		188,634	(222,511)	11,480	(22,397)
	As at 1 January 2024	Income	Expenditure	Gains and losses	As at 31 December 2024
	£	£	E	£	£
Unrestricted funds
General:
General unrestricted fund	668,243	149,145	(217,174)	11,639	611,853
Designated:
Endowment Fund	619,236	-	-	-	619,236
Total unrestricted funds	1,287,479	149,145	(217,174)	11,639	1,231,089
Totalfunds	1,287,479	149,145	(217,174)	11,639	1,231,089

Net movement in funds, included in the above are as follows:

22, Transactions with Trustees

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Cardiff United Synagogue Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

None of the trustees recelved any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year,

No trustee expenses have been incurred,

23, Related Party Disclosures

There have been no related party transactions In the reporting period that require disclosure,

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Cardiff United Synagogue Detailed Statement of Financial Activities For The Year Ended 31 December 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Total|Total| |funds|funds| |£|E| |INCOME|AND|ENDOWMENTS|FROM:| |Donations|and|legacies| |Donations|and|gifts|5,204|14,677| |Tax|recoverable|under|Gift|Aid|15,057|12,257| |Grants|from|other|charities|56,100|34,687| |Grant|income|9,830|-| |86,191|61,621| |Charitable|Activities:| |Support|and|advancement|of|the|Jewish|Community| |Member|subscriptions|75,282|61,386| |School|vists|-|130| |200|Club|Income|10|441| |75,292|61,957| |Burial|services| |Burtal|Board|income|11,070|2,063| |11,070|2,063| |Events| |Meals,|Food|and|Event|Income|8,580|17,751| |8,580|17,751| |Other|trading|activities| |Judaica|shop|income|540|-| |540|-| |Investments| |Dividends|from|other|fixed|asset|investments|~|listed|5,201|4,138| |Interest|from|other|fixed|asset|Investments|-|listed|1,760|1,615| |6,961|5,753| |188,634|149,145| |EXPENDITURE|ON:|,| |Charitable|Activities:| |Support|and|advancement|of|the|Jewish|Community| |Shop|purchases|-|(92)| |Investment|management|costs|(3,858)|(3,008)| |Wages|and|salaries|(48,725)|(52,247)| |Employers|pensions|-|defined|contribution|schemes|(585)|(542)| |Caretaker|salary|costs|(15,564)|(15,427)| |Rabbl|expenses|(2,308)|(7,098)| |Relief|Ministerial|fees|(250)|(5,800)| |Caretaker|and|cleaning|costs|(7,205)|(2,688)| |Synagogue|repairs|(47,114)|(29,169)| |Cemetery|repairs|(10,564)|(15,665)| |Repairs|-|CR|(6,774)|(1,647)| |Insurance|(12,610)|(12,423)| |. CONTINUED|

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Cardiff United Synagogue Detailed Statement of Financial Activities (continued) For The Year Ended 31 December 2025

Food transport costs	(13,103)	(8,840)
Rates	(2,086)	(1,927)
Light and heat	(10,106)	(5,866)
Computer and IT repairs and maintenance	(2,297)	(1,872)
Printing, postage and stationery	(1,622)	(2,946)
Telecommunications and data costs	(1,948)	(1,528)
Affiliation fees	(840)	(320)
Bank charges Bad debts written off	(265) (10,206)	(271) (15,269)
Sundry expenses	(536)	(4,681)
Depreciation	(1,595)	(1,630)
Accountancy fees	(3,104)	(2,846)
	(203,265)	(193,802)
Burial services
Burial Board	(1,243)	(3,877)
	(1,243)	(3,877)
Events
Social events	(18,003)	(19,495)
	(18,003)	(19,495)
	(222,511)	(217,174)
NETEXPENDITURE	(33,877)	(68,029)

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