Milton Keynes and District Reform Synagogue
Financial Accounts
31 December 2025
Charity Number 1058913
Milton Keynes and District Reform Synagogue
Financial accounts
For the year ended 31 December 2025
| Contents | Page |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees Report | 2 - 4 |
| Independent Examiners Report | 5 |
| Balance Sheet | 6 |
| Statement of Financial Activities | 7 |
| Notes to the accounts | 8 – 11 |
Milton Keynes and District Reform Synagogue
Legal and Administrative Information
Status
The synagogue was registered with the Charity Commission on 23[rd] September 1996 and is governed by a constitution and rules adopted on 28[th] June 1978.
Trustees and Council Members
Mrs Frances Gordon Honorary Co-Chair Mrs Priscilla Dorrance Honorary Co-Chair Mrs S Friedman Honorary Treasurer Mr M Neville Honorary Warden Mrs Alex Pachter Mr Martin Pachter Mr Steven Helfet Mr Jon Douglas-Bull Mr Malcolm Pruskin
Charity Number
1058193
Principal Address
Hainault Avenue Giffard Park Milton Keynes MK14 5PQ
Independent Examiner
Mr N Boyce FCCA Hickeson Boyce 68A High Street Stony Stratford Milton Keynes MK11 1AQ
Bankers
Barclays Bank plc PO Box 170 Milton Keynes MK6 1AL
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Milton Keynes and District Reform Synagogue
Trustees Report for the Year Ended 31[st] December 2025
The Trustees present their report along with the accounts of the charity for the year ended 31 December 2025. The accounts have been prepared in accordance with the accounting policies set out on page 8 and comply with the applicable law and the requirements of SORP (FRS 102), Accounting and Reporting by Charities.
Constitution and Objects
The Milton Keynes and District Reform Synagogue, known in Hebrew as Bet Echud, is constituted under a deed of trust established in 1979 and is a registered charity No 1058193.
The principal objects of the Synagogue are the promoting of Judaism in the spheres of public worship, religious, educational, social, cultural and charitable activities.
Structure, Governance and Management
The Synagogue's governing document is its constitution, which is reviewed periodically. The Trustees of the Synagogue are its Council Members, including the Honorary Officers, who are elected by the membership in open meeting. There is also provision for up to three members to be co-opted to serve on Council until the subsequent Annual General Meeting.
The Trustees normally meet ten to eleven times a year and there are Sub-committees and Groups that report to the council, which then approves their activities. The main Subcommittees and Groups are:
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Ritual: This committee deals with all aspects of the provision of Synagogue
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services including festivals;
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Cheder education: This committee deals with the provision of religious schooling
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for children of members, through to bar/bat mitzvah age and beyond.
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Security: This committee deals with meet-and-greet and other security efforts.
The Council, which takes appropriate external advice where necessary, makes all significant operational decisions except the appointment of a rabbi. The constitution requires that the appointment of a rabbi be approved by the membership in open meeting.
External Affiliations
The constitution provides that the Synagogue shall be a member of the Movement for Reform Judaism, for which benefit, affiliation fees are payable at a percentage of the previous year's subscription income. One of the benefits of membership of a synagogue is the availability of a burial plan, and a proportion of members' subscriptions are specifically levied in this respect: this is paid by the Synagogue to the Jewish Joint Burial Society.
Achievement of Objectives and Review of Activities
A full review of Synagogue activities is contained in the Synagogue's latest Annual Review which is circulated to all members prior to the Annual General Meeting. The key achievements during the year referred to in the Annual Review were:
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Ritual: Service leadership was shared between visiting student rabbis and our
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own lay readers.
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Cheder and Education: Cheder classes for the children are held in the Synagogue. We held some adult education sessions which proved to be very popular.
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Social: We were able to hold parties to celebrate major Jewish holidays, including Purim, Sukkot and Chanukah. The Noshers and Sewing Group have met monthly.
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Welfare: The Welfare Group is running with the aim of keeping the Synagogue in touch with all members.
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Communication to Members: A weekly newsletter was sent to members via email. or post.
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Grants: This year the High Holy Day Appeal beneficiaries were Mental Health Cleaning, a local Charity plus the Jewish Childs Day project and the synagogue.
Plans for the Future
Within each of our main categories, the following are the short/medium-term goals:
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Rabbinic Support: We will liaise closely with Leo Baeck College and the new
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Movement for Progressive Judaism to ensure that we have sufficient visits from Student Rabbis. We are looking into engaging an independent rabbi who will visit us more regularly.
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Ritual: We will continue to hold regular Shabbat services, alternating Friday
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evenings and Saturday mornings. We will hold services for the High Holy Days and major festivals. We will continue to hold some services in person and some online, to meet the varying needs of our members. The initiative to train new wardens and lay service leaders continues.
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Cheder and Education: We will continue to encourage local families with small children to join the community. We plan to continue further integration and merging between Cheder and the remainder of the community, with more social events and occasional child-friendly services.
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Programme Development: We will continue to evaluate methods of encouraging
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involvement by a broader range of members by offering more choices of activities.
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Welfare: We will continue to deliver support to the membership, particularly the elderly and recently bereaved. To build closer relationships between the Synagogue and the wider Milton Keynes community, we will continue to encourage the use of the hall by suitable outside groups.
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Security: We are making an effort to improve our security efforts in line with the wishes of the community and advice from CST.
Reserves Policy
It is the policy of the Synagogue to maintain our unrestricted funds, which are the free
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reserves of the Synagogue, at a level that is adequate to keep the Synagogue solvent. In conjunction with the subscriptions and other incoming resources, this provides sufficient funds to cover the administrative and support costs of the Synagogue.
The restricted funds are funds donated to the Synagogue for expenditure of a specific purpose or nature and are held in an appropriate form to enable the funds to be applied for the purpose for which they were established.
Grant Making Policy
The Synagogue pursues its charitable giving mainly through the High Holy Day Appeal. Our policy is to make grants out of donations received and only to registered charities, whether in the UK or overseas.
Risk Management
The trustees have examined the major strategic, business and operational risks which the Synagogue faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to mitigate risks as appropriate.
Trustees’ Responsibilities in Relation to the Accounts
The law applicable to charities in England and Wales requires the board of trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity at the period end and of its incoming resources and resources expended during that period. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements, and
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business
The trustees are responsible for keeping proper accounting records which 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 requirements of applicable law and regulations. 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.
The charity has taken advantage of the exemption in IAS1 from the requirement to produce a cash flow statement because it is a small charity.
This report was approved by the trustees on 3 July 2026 and signed on its behalf by:
RSM Friedman Treasurer
Priscilla Dorrance
Co-Chair of Council
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Independent Examiners Report to the Trustees of Milton Keynes and District Reform Synagogue
For the Year Ended 31 December 2025
I report on the accounts for the trust for the year ended 31 December 2025, which are set out on pages 6 to 11.
Respective Responsibilities of the Trustees and Examiner
As the charity’s trustees you are responsible for the preparation of the accounts. You consider that an audit is not required for the year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission, under section 145(5)(b) of the Charities Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and, seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is 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 Examiners Statement
In the course of my examination, no matter has come to my attention:
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Which gives me reasonable cause to believe that in, any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act, and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met, nor:
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To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
N Boyce FCCA Hickeson Boyce 68A High Street Stony Stratford Milton Keynes MK11 1AQ
Date: 17 July 2026
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| INCOME AND EXPENDITURE Notes Unrestricted Funds £ Restricted Funds £ Total Funds 2025 £ INCOME AND ENDOWMENTS Subscriptions (Net) 27533 27533 Income tax recoverable on subscriptions 5906 5906 Donations and legacies 7536 1175 8711 Grants 3822 3822 Income tax recoverable on donations 522 522 JJBS 10824 10824 Interest 1598 1598 Other incoming resources [2] 8560 8560 TOTAL INCOMING RESOURCES 51655 15821 67476 EXPENDITURE Expenditure on raising funds: Services and festivals [3] 4748 4748 Education [4] 3419 3419 JJBS 10824 10824 MRJ affiliation Charitable Donations 1175 1175 8167 11999 20166 Building: Running expenses [5] 13132 3822 16954 Depreciation [6] 7529 7529 20661 3822 24483 Other resources expended: Administration [7] 760 760 General expenses [8] 4638 4638 Fund raising 5398 - 5398 TOTAL EXPENDITURE 34226 15821 50047 Net gains/losses on investments 2778 - 2778 NET INCOMING RESOURCES FOR THE YEAR 20207 - 20207 RECONCILIATION OF FUNDS total funds brought forward 215080 - 215080 TOTAL FUNDS CARRIED FORWARD 235287 - 235287 |
Total Funds 2024 £ 27562 5791 6676 15812 758 9371 1679 6451 74100 7697 3668 9371 - 1015 21751 40190 7969 48159 1183 5291 - 6474 76384 735 (1,549) 216629 215080 |
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE BALANCE SHEET AS AT 31 DECEMBER 2025
| FIXED ASSETS £ £ £ Cost to date Depreciation to date Net book value 2025 Building [9] 159952 94972 64980 Religious Ritual Items [9] 2566 2566 - Furniture & Fittings [9] 60787 53726 7061 Leasehold Land [9] 15000 15000 238305 151264 87041 Investments [10] 7032 94073 CURRENT ASSETS Debtors and Prepayments [11] 8224 Cash at bank and in Hand 139251 147475 CURRENT LIABILITIES Amounts falling due within one year [12] 6261 NET CURRENT ASSETS 141214 235287 TOTAL NET ASSETS 235287 FINANCED BY Unrestricted: General Fund [13] 235287 235287 |
£ Net book value 2024 68979 - 10591 15000 94570 3741 98311 7914 117430 125344 8575 116769 215080 215080 215080 215080 |
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Approved by the Executive of the trustees (the synagogue council) on 3 July 2026 and signed on its behalf by
RSM Friedman
Trustee and Treasurer
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE NOTES TO ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
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1 ACCOUNTING POLICIES
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a) Accounting convention
The accounts have been prepared on an accruals basis and under the historic cost convention and are shown in pounds sterling. They are in accordance with the requirements of the Statement Of Recommended Practice on Accounting by Charities (FRS102) under which advantage has been taken not to include a cash flow statement.
b) Subscriptions and other income Subscriptions are included on the basis of those due for the current year after making allowance for any amounts that are unlikely to be collected. Other income is recognised in the year to which it relates.
c) Income tax recoverable
Income tax recoverable has been included to the extent that it arises on gift aided donations received during the year.
d) Depreciation The building is being depreciated at 2.5% per annum on cost.
Where the trustees consider that there is no impairment in the value of the leasehold at the year end it continues to be reflected in the balance sheet at cost.
Religious Ritual Items are being depreciated at 25% per annum on cost. (2024:25%)
Furniture and fittings are being depreciated at 25% per annum on cost. (2024:25%)
e) Funds accounting
General funds are unrestricted funds which are available at the discretion of the Trustees for particular purposes. Restricted funds are funds which are held for specific purposes.
- f) Going concern
The trustees consider that there are no material uncertainties relating to going concern and the accounts have therefore been prepared on this basis.
g) Grants receivable
The charity receives grants in respect of security costs, solar panel installation and building works. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
h) Investments
Investments are shown at fair value as at the year end with any gains or losses being shown in the Statement of Financial Activities.
| 2 OTHER INCOMING RESOURCES Quiz Hall hire Judaica Rituals festivals Non cash asset donation Solar Panels TOTAL 3 SERVICES AND FESTIVALS Kiddush and catering Lay Readers, visiting rabbis Prayer books Ritual, festivals, choir TOTAL 4 EDUCATION Cheder materials Cheder teachers Adult Education Conference bursaries TOTAL |
Unrestricted Funds £ Restricted Funds £ Total Funds 2025 £ 144 144 5735 5735 27 27 791 791 513 513 1350 1350 8560 - 8560 1150 1150 3453 3453 145 145 4748 - 4748 375 375 2924 2924 120 120 3419 - 3419 |
Total Funds 2024 £ 120 5081 2 871 377 - 6451 687 3428 2293 1289 7697 509 2366 178 615 3668 |
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE NOTES TO ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 5 BUILDING Electricity Water Garden Cleaning/ hygiene consumables Repairs and maintenance Electrical work Security guards Security: keyholding Furniture & fittings <£1,000 TOTAL 6 DEPRECIATION Depreciation on Furniture & Fittings Depreciation on ritual assets Depreciation on Building TOTAL 7 ADMINISTRATION Postage Telephone Data Protection TOTAL 8 GENERAL EXPENSES Insurance Professional fees Council member expenses Non trustee expenses Website Welfare Social events 9 Tangible Fixed Assets Cost At 1 January 2025 Additions Disposals At 31 DECEMBER 2025 Depreciation At 1 January 2025 Charge for the year On disposals At 31 DECEMBER 2025 Net book value AT 31 DECEMBER 2025 At 31 DECEMBER 2024 |
Unrestricted Funds £ Restricted Funds £ Total Funds 2025 £ 2355 2355 477 477 1870 1870 2586 2586 1062 1062 176 176 3557 3822 7379 639 639 410 410 13132 3822 16954 3530 3530 - - 3999 3999 7529 - 7529 14 14 711 711 35 35 760 - 760 2464 2464 1012 1012 188 188 211 211 186 186 306 306 271 271 4638 - 4638 Leasehold Land and Building Religious Ritual items Furniture and Fittings £ £ £ 174952 2566 60787 174952 2566 60787 90973 2566 50196 3999 3530 94972 2566 53726 79980 - 7061 83979 - 10591 |
Total Funds 2024 3006 504 1252 3396 21559 1599 - 7710 1164 40190 3970 - 3999 7969 97 1051 35 1183 2348 670 445 244 311 754 519 5291 Total £ 238305 - - 238305 143735 7529 - 151264 87041 94570 |
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE NOTES TO ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 10 INVESTMENTS COST At 1 January 2025 Additions Disposals Revaluation At 31 December 2025 Amortisation At January 2025 Charge for year On disposals At 31 December 2025 Net Book Value At 31 Dec 2025 At 31 Dec 2024 11 DEBTORS AND PREPAYMENTS CST Grant Tax Refund on Gift Aid subscriptions Tax Refund on Gift Aid donations Insurance (prepayment) Hall hire Solar panel income Website TOTAL 12 CREDITORS Student Rabbi Cleaner Willen Hospice telephone Building maintenance Non councl expense key deposits Security JJBS Refundable travel Key holder security Subs paid in advance Outreach School expenses Course fees Chedar consultant Garden TOTAL |
Other Investments £ 3741 513 2778 7032 - - - - 7032 3741 Unrestricted Funds £ Restricted Funds £ Total Funds 2025 £ 461 461 5905 5905 522 522 197 197 910 910 43 43 186 186 7763 461 8224 180 180 27 27 14 14 145 145 346 461 807 1450 1450 163 163 1286 1286 162 162 120 120 977 977 930 930 4205 2056 6261 |
Total Funds 2024 £ 759 5791 758 187 48 - 371 7914 1105 200 54 1000 28 95 949 1450 149 3545 8575 |
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MILTON KEYNES AND DISTRICT REFORM SYNAGOGUE NOTES TO ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 13 UNRESTRICTED FUNDS At 1st January 2025 Net incoming resources/(resources expended) for the year Appropriations in the year At 31st December 2025 DESIGNATED FUNDS At 1st January 2025 Appropriations in the year At 31st December 2025 |
Designated Funds Undesignated Funds Total Unrestricted Funds £ £ £ 89,610 125,470 215,080 - 20,207 20,207 - - - 89,610 145,677 235,287 Rabbinic Fund Building Fund Kitchen Fund Total Designated Funds 47,540 31570 10500 89,610 - - - - 47,540 31,570 10,500 89,610 |
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The designated funds represent amounts set aside for anticipated expenses relating to the building and for Rabbinic Services.
14 RELATED PARTY TRANSACTIONS
There was no related party transactions that require disclosure.
15 TRUSTEE REMUNERATION AND EXPENSES
During the year no trustees received any remuneration. Charitable, education, building, administartion and fundraising expenses totalling £159.55 were reimbursed (2024 - £445).
16 STAFF COSTS
During the year there were no members of staff employed by the charity.
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