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2024-12-31-accounts

LIVERPOOL OLD HEBREW CONGREGATION

ANNUAL REPORT

2024-25 5784-85

HONORARY OFFICERS OF THE LIVERPOOL OLD HEBREW CONGREGATION 1831-2014

Year Senior Warden Junior Warden Senior Treasurer Junior Treasurer 1831-32 Israel Barned Lewin Mozley Abraham Abraham Moss Joseph 1832-33 Israel Barned Lewin Mozley Moss Joseph Joseph Hess 1833-34 Lewin Mozley Moss Joseph Abraham Jackson Simpson Samuell 1834-35 Myer I Tobias Abraham Abraham David J Jackson Samuel H Samuel 1835-36 Abraham Jackson Joseph Hess Barnett Joseph Elias J Mozley 1836-37 Lewis Samuel Elias J Mozley Louis Samuel Henry Lyon 1837-38 David J Jackson Samuel H Samuel Louis Samuel Asher Cohen 1838-39 Israel Barned Moss Joseph Ellis S Yates Henry Daniel 1839-40 Abraham Abraham Joseph Hess D Davieson Barnet Levy 1840-41 Ellis S Yates Louis Samuel George W Tobias Asher Cohen 1841-42 Elias J Mozley Moss Joseph Samuel H Samuel John R Isaac 1842-43 Elias J Mozley Samuel H Samuel Barnett Joseph John R Isaac 1843-44 Lewis Samuel Barnett Joseph Henry Lyon Daniel Myers 1844-45 Abraham Abraham Moss Joseph AW Hart Louis Samuel 1845-46 David J Jackson Charles Mozley David Behrend Henry Hiams 1846-47 Joseph Hess George W Tobias Henry Hiams Lewis H Samuel 1847-48 Joseph Hess Henry Hiams Ralph Hess Daniel Myers 1848-49 Ellis S Yates Ralph Hess Henry S Samuel Frederick A Jackson 1849-50 Abraham Abraham Elias J Mozley Henry S Samuel George I Jackson 1850-51 Elias J Mozley Henry S Samuel George I Jackson Barned Berrick 1851-52 David Behrend George W Tobias Barned Berrick H Barnett 1852-53 Charles Mozley George W Tobias H Barnett Henry Hess 1853-54 Charles Mozley George W Tobias Henry Hess Sylvester L Samuel 1854-55 George W Tobias Henry Hess Ralph H Samuel Charles S Samuell 1855-56 David Behrend George I Jackson Charles S Samuell Bearman Gollin 1856-57 David Behrend Charles S Samuell Sylvester L Samuel Lyon Goldsmith 1857-58 Charles S Samuell Barnett Joseph Sylvester L Samuel Lyon Goldsmith 1858-59 Charles S Samuell Sylvester L Samuel George I Jackson Edwin L Samuel 1859-60 Ralph H Samuel Samuel Y Hess Lewin B Mozley Henry D Jackson 1860-61 Ralph H Samuel Samuel Y Hess Henry D Jackson James Braham 1861-62 Lewin B Mozley Henry D Jackson George H Behrend George S Yates 1862-63 Henry D Jackson Bearman Gollin George S Yates Alfred S Samuell 1863-64 Edwin L Samuel Benjamin R Isaac Alfred S Samuell Leon Marks 1864-65 Ralph H Samuel Samuel Y Hess Leon Marks Jonas Reis 1865-66 George S Yates Alfred S Samuell Jonas Reis David Lewis 1866-67 Harry S Samuel Samuel Y Hess Jonas Reis David Lewis 1867-68 Harry S Samuel Jonas Reis David Lewis Samuel Stern 1868-69 Harry S Samuel Jonas Reis Samuel Stern S Salamons 1869-70 Harry S Samuel Samuel Stern Harry S Samuel S Salamons 1870-71 Edwin L Samuel George H Behrend Abraham Hoffnung L Robinson 1871-72 Abraham Hoffnung Samuel Stern Ralph Robinson Edward W Yates 1872-73 Abraham Hoffnung Harry S Samuel Ralph Robinson Louis S Cohen 1873-75 Abraham Hoffnung Augustus S Levy Louis S Cohen Baron L Benas 1875-76 Augustus S Levy Louis S Cohen Baron L Benas Abraham Lyons 1876-78 Augustus S Levy Baron L Benas Abraham Lyons Maurice Aronsberg 1878-79 Baron L Benas Abraham Lyons Maurice Aronsberg Edwin M Davis 1879-80 Baron L Benas Abraham Lyons Edwin M Davis Alfred M Jackson 1880-81 Harry S Samuel Edwin M Davis Alfred M Jackson Henry A Tobias 1881-82 Edwin M Davis Alfred M Jackson Henry A Tobias Abraham Stern 1882-84 George S Yates Ralph Robinson Abraham Stern Phillip S Levy 1884-85 Alfred M Jackson Ralph Robinson Phillip S Levy Albert H Samuel 1885-86 Ralph Robinson Phillip S Levy Albert H Samuel Alfred L Benas 1886-88 Ralph Robinson Albert H Samuel Alfred L Benas D Morton Joseph 1888-89 Ralph Robinson Albert H Samuel Alfred L Benas Adolph Meyer 1889-91 Albert H Samuel Alfred L Benas Adolph Meyer Victor Goldberg 1891-92 Edward W Yates Adolph Meyer Victor Goldberg Joseph Hess 1892-93 Edward W Yates Victor Goldberg Joseph Hess David Gabrielsen 1893-94 Victor Goldberg Joseph Hess David Gabrielsen Phineas A Benas 1894-95 Victor Goldberg Abraham Stern David Gabrielsen Nathan Moss 1895-97 David Gabrielsen Abraham Stern Samuel J Henochsberg Ellis K Yates 1897-99 David Gabrielsen Edward W Yates Ellis K Yates Louis Solomon

(list concludes on inside back cover)

LIVERPOOL OLD HEBREW CONGREGATION

Reader

Edward Marks

9 Hereford Road, Liverpool, L15 9HJ

Burial Grounds

The Cemetery, Thomas Drive, Broad Green, Liverpool, L14 3LD The Cemetery, Deane Road, Liverpool, L7 0ET

All congregational communications should be addressed to:

The Secretary, Liverpool Old Hebrew Congregation, Synagogue Chambers, Princes Road, Liverpool, L8 1TG. Telephone: 0151-709 3431. E-mail: office@princesroad.org. URL: http://www.princesroad.org.

OFFICERS 2024-25 5784-85

VARIOUSLY ELECTED AND APPOINTED AT THE AGM HELD ON 14 APRIL 2024

HONORARY OFFICERS

Chairman: Mrs AM Cohen Senior Warden: (vacant)(ED Rosenfield acting) Junior Warden: (vacant) Honorary Treasurer: (vacant)(J Rosenthal acting) Honorary Secretary: ED Rosenfield

CHARITABLE TRUSTEES

MP Phillips J Rosenthal and the Honorary Officers

BURIAL BOARD

S Matalon (chairman) and volunteers

BOOKKEEPERS

KLAS

AUDITORS Haines Watts

INVESTMENT ADVISORS

(no appointment made)

REPRESENTATIVES OF THE CONGREGATION on the Liverpool Kashrut Commission

(no appointment made) on the Hospital Visitation Committee Mrs LP Maginn

on the Merseyside Jewish Representative Council Chairman, Dr PJ Grant, RH Stone at the Home for Aged Jews

(no appointment made) at Cheder Etz Chaim

S Marks

to the Braham Trust

Chairman, Honorary Treasurer, Mrs GSH Stone (chair), Ms BJ Stone-Power, RH Stone

GENERAL INFORMATION FOR MEMBERS

Recital of Memorial Prayer

If members wish the recital of a memorial prayer in all Yizkor services each year, the names of such relatives may be inscribed on the memorial boards in the annexe and so recited in perpetuity. It is, however, necessary to make such arrangements with the office to facilitate this.

Prior to the Day of Atonement, a special notice is sent to all members calling their attention to the recital of a memorial prayer in memory of relatives. On receipt of a reply, the name or names of the deceased is recited with due solemnity on the Day of Atonement only.

Birth

Son – Information as to the services of a mohel is obtainable from the minister.

Daughter – It is customary for the father of the child to attend the synagogue service for calling-up to the reading of the law, at which time the baby is named.

Schooling

Parents are urged to enlist their children at the Cheder Etz Chaim at the time of their starting primary schooling. The principal will be pleased to interview parents and enrol children at Childwall Hebrew Congregation, Beauclair Drive, on Sundays at 10.00am.

Bar Mitzvah

Parents of a boy approaching his Bar Mitzvah year should confirm the correct date for the event and notify the minister of their wish for the ceremony to take place in the synagogue. It is a long-standing rule that the Bar Mitzvah present himself to the minister for an interview at least six weeks before the event.

Bat Mitzvah

Parents of a girl approaching her Bat Mitzvah year (12 years), and who wish to participate in the celebration of this important event should make contact with the minister.

Wedding

The bride and bridegroom should make a personal application to the minister, as the ecclesiastical authorities require certain information. The scale of fees, including those for the services of the choir and organist, is available at the synagogue chambers. Ideally, four months’ notice is required to deal with the Chief Rabbinate’s requirements.

Sickness

In case of sickness, a letter or telephone call to the synagogue office or to the minister will result in a visit to the sick, whether at home or in hospital.

Death

The religious rites and funeral arrangements at Broad Green cemetery are the responsibility of the Burial Board. A personal visit or telephone call to the chairman of the Burial Board (07932 460296) or the synagogue secretary (0151-709 3431) will receive immediate and sympathetic attention.

Yahrzeit Notice

Members will be notified of a yahrzeit annually by post if they communicate to the minister the Hebrew name and date of death of the deceased.

Broad Green Cemetery

The cemetery is open on the four Sundays prior to Rosh Hashanah and on the Sunday immediately prior to Yom Kippur. The entry code for the padlock on the front gates is available on request.

Deane Road Cemetery

The cemetery is opened on request.

Memorial Stone

The memorial stone is usually erected and consecrated for the first yahrzeit. The minister will readily assist in the arrangements, and fix a suitable time and date.

Kiddush

A member who wishes to sponsor a kiddush should contact the minister or secretary or contact the Senior Warden.

CHAIRMAN’S REPORT 2024-25

This has been an historic year in the life of the shul. In September, we began an amazing six-month programme of events with a wonderful celebration at St George’s Hall, the site of the inaugural dinner in 1874. We could not quite stretch to the 17 courses that were served up at the first dinner but, nevertheless, we enjoyed a lunch/supper in the Concert Hall. Anne Robinson was the MC at the formal proceedings and we were treated to a superb presentation by the Chief Rabbi.

The next six months involved talks from many external visitors and lecturers who gave us a very full overview of Liverpool’s Jewish History. We also had three very memorable concerts. Thanks must go to Robin Makin for using all his many contacts and masterminding and hosting all these events – he certainly earned a month’s rest in Australia at the end of all this!

No major event can take place without our team of stewards, ably led by Jeremy Myers. I am aware that this is no easy task and I would like to thank each and every one of his team.

Concerts require a huge amount of work from Roy and Lynda Stone, plus help from Michael Swerdlow in setting up loudspeaker and sound systems. Without them, these events can’t happen – thank you all.

In preparation for all the visitors who came through the shul during this six-month period, Linda Tragen researched and put together a superb exhibition in the annexe. This was displayed in part at St George’s Hall in September. Alaster Burman helped her to assemble this; many thanks to both of you.

This year has seen a steady stream of tours coming to visit the shul, bringing in upwards of £15,000. The tourists range in age from five years old to 80+-year-olds. Peter Grant is our leader in this department and he relies on a small band of volunteers, each of whom bring their own strengths. We have managed to find a couple of new ones this year but, unfortunately, due to ill-health, we have also lost a couple. I am appealing to you all to offer to help or to try and encourage others to offer.

Edward Rosenfield has continued to strengthen our interfaith links in this area, something that I regard as extremely important. The interfaith walks continue twice yearly with visits and talks in the mosque behind us, the Greek Orthodox church opposite and the church next door. I spoke here in September to the group and got many interesting questions. There are usually around 150 people there is an opportunity to chat over food – kosher, halal or none of the above. The next one is on June 12th; it would be nice to have a bigger Jewish representation this time.

In May, we held a fascinating discussion between two Israelis on the current situation in the Middle East. They came from opposing points of view, one being Palestinian and one being Jewish. It was a collaboration between the Archbishop Desmond Tutu Centre for War and Peace, Liverpool Cathedral and LOHC. It was attended by people from different backgrounds and was a very thought-provoking and civilised evening. It is expected that there will be more such events; thank you, Edward, for forging these links.

Again this year, we held the Civic Service at the shul, but under the auspices of the Reform Shul. Nevertheless, people who have never been before marvel at the beauty of the building and some opt to come back on tours. Once again, our choir was outstanding for this event.

Obviously, first and foremost, we are a working shul and, in March this year, we saw a Bar Mitzvah – a rare event. Mazal Tov therefore to Saul and Leanne Marks and of course to Seth for his excellent rendition of the sedra. He, of course, can now swell the numbers for a minyan on Shabbat.

Yigal Wachmann continues to come from Manchester but on a less frequent basis. Services are now shared between Edward Marks, Saul Marks, Neil Nevitt, Les Lancaster, Edward Rosenfield, Rabbi

Fabian Sborovsky and Gordon Levy, who sometimes leads the service. The shul is now opened each week on a flexible rota basis involving Roy Stone, Martin Green, Saul Marks, Solly Matalon and Edward Rosenfield. Without this help and inter-co-operation between you, this would not be possible – thank you all so much.

The choir continues to delight and, talking of the choir, we had a lovely celebration to mark Ruth Raisman’s 90th birthday very recently when the choir were in full voice. Mazal Tov, Ruth.

Hopefully, you will have noticed that the garden is being kept relatively under control by Malcolm Phillips and our most helpful non-member, Eric Cohen, which I know we all appreciate.

I am aware that there are people in the congregation who feel that the Trustees are not doing enough to support the shul and are not listening to them. I can assure you that we do listen but must remind you that there are only four of us, all of whom are just volunteers and who must prioritise that which we feel is most effective. Constant counter-suggestions begin to feel as if we are children not bringing up their grandchildren as they would like.

I am in the position to tell you that a Heritage Lottery Fund bid is being submitted in early June. Should this be won, it would fund a full structural survey of the shul, disabled access, improved toilet facilities and a tours and events co-ordinator. We have worked very hard to put this together with Alan Smith who head of Heritage Preservation and Development in the city. We have been extremely lucky to have benefited from his expertise in both seeing the bigger picture and having the know-how to put together a bid. He is also very keen to develop a Friends of Princes Road committee with his colleague Chris Brown who has done lots of work with Max Steinberg. Having considered all the options, the trustees feel that this is the best way forward for the synagogue.

Just to complete my “thank you”s:

I am grateful to you all, thank you.

Fellow Trustees, I haven’t forgotten you! We see a huge amount of each other, probably around every two to three weeks. Thank you all for everything you do, both for the shul and for me. I value everything, but especially your friendship.

ALISON COHEN

STATEMENT OF FINANCIAL ACTIVITIES

(for the Year Ended 31 December 2024)

Unrestricted
Restricted
INCOME AND ENDOWMENTS FROM
funds
£
funds
£
Donations and legacies
96,930
-
Investment income
996
-
Total
97,926
-
EXPENDITURE ON
Raising funds
-
-
Charitable activities
Princes Road Synagogue
145,874
765
Total
145,874
765
Net gains/(losses) on investments
-
-
NET INCOME/(EXPENDITURE)
(47,948)
(765)
RECONCILIATION OF FUNDS
Total funds brought forward
103,403
5,724
TOTAL FUNDS CARRIED FORWARD
55,455
4,959
31.12.24
Total
funds
£
96,930
996
97,926
-
146,639
146,639
-
(48,713)
109,127
60,414
31.12.23
Total
funds
£
80,758
4,531
85,289
1,311
96,298
97,609
(2,788)
(15,108)
124,235
109,127

(at 31 December 2024)

BALANCE SHEET

Unrestricted
Restricted
funds
£
funds
£
FIXED ASSETS
Tangible assets
18,136
-
Investments
-
-
18,136
-
CURRENT ASSETS
Debtors
4,705
4,906
Cash at bank
51,712
53
56,417
4,959
CREDITORS
Amounts falling due within one year
(19,099)
-
NET CURRENT ASSETS
37,318
4,959
TOTAL ASSETS LESS CURRENT
LIABILITIES
55,454
4,959
NET ASSETS
55,454
4,959
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.24
Total
funds
£
18,136
-
18,136
9,611
51,765
61,376
(19,099)
42,277
60,413
60,413
55,454
4,959
60,413
31.12.23
Total
funds
£
18,151
111,640
129,791
7,433
6,082
13,515
(34,179)
(20,664)
109,127
109,127
103,403
5,724
109,127

DEATHS

During the year between the AGMs of 2024 and 2025, the congregation was saddened by the deaths of members whose names are recorded below. We express our deepest sympathies to all who were bereaved.

Jack Levin Philip Canter Danielle Brookes Norman Wolfson Gill Solomon Jeffrey Weltman Clive Brookes

HONORARY OFFICERS OF THE LIVERPOOL OLD HEBREW CONGREGATION 2014 TO DATE

(dating from the SGM of 21 December 2014)

----- Start of picture text -----
Year Chairman Senior Warden Junior Warden Honorary Treasurer Honorary Secretary
2014-15 Alaster L Burman Laurence S Goldman (vacant) Edward M Mott-Cowan Mrs Linda Bracey
2015-16 Alaster L Burman Laurence S Goldman (vacant) Roy H Stone Mrs Linda Bracey
2016-17 Alaster L Burman Laurence S Goldman Saul Marks Roy H Stone Mrs Linda Bracey
Dr Peter J Grant
2017-18 Alaster L Burman Saul Marks (vacant) Roy H Stone Dr Peter J Grant
2018-19 Saul Marks Saul Marks Dr Peter J Grant Roy H Stone Daniel B Kay
2019-21 Saul Marks Saul Marks Dr Peter J Grant Julian Rosenthal Daniel B Kay
2021-22 Saul Marks Saul Marks (vacant) Julian Rosenthal Daniel B Kay
2022-23 Mrs Alison M Cohen Saul Marks (vacant) Julian Rosenthal Daniel B Kay
2023-24 Mrs Alison M Cohen Saul Marks (vacant) Julian Rosenthal Daniel B Kay
(vacant) Edward D Rosenfield
2024-25 Mrs Alison M Cohen (Edward D Rosenfield) (vacant) (Julian Rosenthal) Edward D Rosenfield
----- End of picture text -----

(Brackets around a name indicate acting in that role without formally being elected)

(continued from inside front cover)

Year Senior Warden Junior Warden Senior Treasurer Junior Treasurer 1899-1900 David Gabrielsen Eliot Levy Ellis K Yates Louis Solomon 1900-02 David Gabrielsen Eliot Levy Louis Solomon Felix Rosenheim 1902-07 David Gabrielsen Eliot Levy Louis Solomon Herbert J Davis 1907-08 Herbert J Davis Ellis K Yates Phineas A Benas Herbert W Levy 1908-11 Herbert J Davis Ellis K Yates Herbert W Levy Harold L Cohen 1911-13 Ellis K Yates Herbert W Levy Harold L Cohen Henry Lyons 1913-15 Ellis K Yates Herbert W Levy Harold L Cohen Edward A Behrend 1915-17 Alfred M Jackson Herbert W Levy Harold L Cohen Edward A Behrend 1917-19 Alfred M Jackson Harold L Cohen Edward A Behrend Lionel Collins 1919-22 Harold L Cohen Lionel Collins Edward A Behrend David Harrinson 1922-23 Lionel Collins Ellis K Yates David Harrinson Joseph Vos 1923-26 Lionel Collins Herbert J Davis David Harrinson Joseph Vos 1926-27 David Harrinson Herbert J Davis Joseph Vos Harold Lipkin 1927-28 David Harrinson Herbert J Davis Joseph Vos Alfred Levy 1928-30 David Harrinson Joseph Vos Maurice Rathbone Baron T Globe 1930-32 Joseph Vos Baron T Globe Maurice Rathbone Alfred M Urding 1932-34 Joseph Vos Baron T Globe Alfred M Urding Harry Solomon 1934-35 Baron T Globe Alfred M Urding Harry Solomon Moss Greenberg 1935-36 Alfred M Urding Alfred M Urding Harry Solomon Moss Greenberg 1936-39 Alfred M Urding Harry Solomon David Cantor Max Levinson 1939-42 Harry Solomon David Harrinson Max Levinson Lewis M Lyons 1942-45 Bertram BB Benas Max Levinson Lewis M Lyons Henry Carr 1945-48 Max Levinson Lewis M Lyons Henry Carr Henry G Finestone 1948-50 Lewis M Lyons Henry Carr Samuel Levy J Phillip Jacobs 1950-53 Henry Carr Samuel Levy J Phillip Jacobs Emmanuel Pearson 1953-56 Samuel Levy J Phillip Jacobs Emmanuel Pearson Dr B Asher Cowan 1956-57 J Phillip Jacobs Emmanuel Pearson Dr B Asher Cowan Israel Davies 1957-59 J Phillip Jacobs Emmanuel Pearson Israel Davies Alexander Myerson 1959-62 Israel Davies Alexander Myerson Dr Morris Datnow Dr Alexander Stone 1962-65 Alexander Myerson Dr Alexander Stone Neville C Goldrein Jonathan A Roskin 1965-68 Dr Alexander Stone Neville C Goldrein Jonathan A Roskin David Carr 1968-71 Neville C Goldrein Jonathan A Roskin David Carr B Terry Lipson 1971-74 Jonathan A Roskin David Carr B Terry Lipson Dr Oskar Dover 1974-76 David Carr B Terry Lipson Dr Oskar Dover Stephen Ralph 1976-78 B Terry Lipson Dr Oskar Dover Stephen Ralph Dr Leon Robinson 1978-80 Dr Oskar Dover Stephen Ralph Dr Leon Robinson Mervin Kingston 1980-82 Stephen Ralph Dr Leon Robinson Mervin Kingston Edward M Mott-Cowan 1982-83 Dr Leon Robinson Mervin Kingston Edward M Mott-Cowan Dr Eric Levy 1983-85 Mervin Kingston Edward M Mott-Cowan Dr Eric Levy Eric G Goldrein 1985-87 Edward M Mott-Cowan Dr Eric Levy Eric G Goldrein David R Grantham 1987-89 Dr Eric Levy Eric G Goldrein David R Grantham Michael A Maginn 1989-91 Eric G Goldrein David R Grantham Michael A Maginn Martin W Green 1991-93 David R Grantham Michael A Maginn Martin W Green Jeffrey L Bracey 1993-94 Michael A Maginn Martin W Green Jeffrey L Bracey Cecil I Moss 1994-95 Martin W Green Jeffrey L Bracey Cecil I Moss Norman Marks 1995-96 Jeffrey L Bracey Cecil I Moss Norman Marks Alaster L Burman 1996-97 Cecil I Moss Norman Marks Alaster L Burman Manny Boher 1997-98 Norman Marks Alaster L Burman Manny Boher (vacant) 1998-99 Alaster L Burman Manny Boher Dr Sidney Grant Michael P Abisgold Michael P Abisgold Laurence S Goldman Laurence S Goldman (vacant) 1999-2000 Manny Boher Dr Mervin Kingston Laurence S Goldman Michael A Galley 2000-01 Manny Boher Laurence S Goldman Michael A Galley (vacant) 2001-02 Laurence S Goldman Ronald Bracey Michael A Galley (vacant) 2002-03 Laurence S Goldman Ronald Bracey Michael A Galley Harold Cowan 2003-04 Ronald Bracey Harold Cowan Michael A Galley (vacant) 2004-05 Ronald Bracey Michael A Galley Laurence S Goldman Ilan J Benjamin 2005-06 Michael A Galley (vacant) Laurence S Goldman Ilan J Benjamin 2006-07 Laurence S Goldman (vacant) Neville C Goldrein Saul Marks 2007-08 Laurence S Goldman (vacant) Neville C Goldrein (vacant) 2008-09 Laurence S Goldman Neville C Goldrein Saul Marks (vacant) 2009-10 Neville C Goldrein Laurence S Goldman Saul Marks (vacant) 2010-11 Laurence S Goldman Neville C Goldrein Saul Marks (vacant) 2011-14 Laurence S Goldman (vacant) Saul Marks (vacant)

REGISTERED CHARITY NUMBER: 1089175

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Liverpool Old Hebrew Congregation

Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street

Liverpool Merseyside L2 5QQ

The Liverpool Old Hebrew Congregation

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 13
Detailed Statement of Financial Activities 14 to 15

The Liverpool Old Hebrew Congregation

Report of the Trustees

for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objects of the congregation

a) The advancement of the Jewish religion,

b) To maintain, repair and preserve, for the benefit of the public, the synagogue at Princes Road with all its artefacts and chattels and also its cemeteries.

FINANCIAL REVIEW

Principal funding sources

The majority of the Charity's income comes from donations and members contributions.

Reserves policy

Funds relative to the ongoing fabric of the synagogue together with any funds held for third parties are maintained as separate restricted funds.

FUTURE PLANS

The major challenge to the charity is to maintain its income and obtain funding for further necessary repairs and refurbishment to the Synagogue and upkeep of cemeteries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust. It was originally registered on 19 September 1874 under the Place of Worship Registrations Act 1855 and was registered by the Charity Commission on 1 November 2001.

Organisational structure

The Congregation is administered by a Board of Charitable Trustees, which comprises the Honorary Officers (Senior and Junior Wardens, Chairman, Honorary Treasurer and Honorary Secretary) plus seven other Trustees.

The above Board meets to review current financial and administrative matters and to plan for the future.

Induction and training of new trustees

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1089175

Principal address

Synagogue Chambers Princes Road Liverpool L8 1TG

Trustees

J Rosenthal (Hon. Treasurer) E D Rosenfield (Trustee), (Hon. Sec) M P Phillips (Trustee) Mrs A M Cohen (Trustee & Chairman)

Page 1

The Liverpool Old Hebrew Congregation

for the Year Ended 31 December 2024

Report of the Trustees

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ

Investment Advisers

Blankstone Sington Limited Walker House Exchange Flags Liverpool L2 3YL

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... Mrs A M Cohen - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Liverpool Old Hebrew Congregation

Independent examiner's report to the trustees of The Liverpool Old Hebrew Congregation

I report to the charity trustees on my examination of the accounts of The Liverpool Old Hebrew Congregation (the Trust) for the year ended 31 December 2024.

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').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:

  1. 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 content 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.

Michael Forshaw FCA

Haines Watts 3rd Floor Pacific Chambers 11-13 Victoria Street Liverpool Merseyside L2 5QQ

Date: .............................................

Page 3

The Liverpool Old Hebrew Congregation

Statement of Financial Activities

for the Year Ended 31 December 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
96,930
-
Investment income
2
996
-
Total
97,926
-
EXPENDITURE ON
Raising funds
3
-
-
Charitable activities
Princes Road Synagogue
145,874
765
Total
145,874
765
Net gains/(losses) on investments
-
-
NET INCOME/(EXPENDITURE)
(47,948)
(765)
RECONCILIATION OF FUNDS
Total funds brought forward
103,403
5,724
TOTAL FUNDS CARRIED FORWARD
55,455
4,959
31.12.24
Total
funds
£
96,930
996
97,926
-
146,639
146,639
-
(48,713)
109,127
60,414
31.12.23
Total
funds
£
80,758
4,531
85,289
1,311
96,298
97,609
(2,788)
(15,108)
124,235
109,127

The notes form part of these financial statements

Page 4

The Liverpool Old Hebrew Congregation

Balance Sheet

31 December 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
18,136
-
Investments
8
-
-
18,136
-
CURRENT ASSETS
Debtors
9
4,705
4,906
Cash at bank
51,712
53
56,417
4,959
CREDITORS
Amounts falling due within one year
10
(19,099)
-
NET CURRENT ASSETS
37,318
4,959
TOTAL ASSETS LESS CURRENT
LIABILITIES
55,454
4,959
NET ASSETS
55,454
4,959
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.24
Total
funds
£
18,136
-
18,136
9,611
51,765
61,376
(19,099)
42,277
60,413
60,413
55,454
4,959
60,413
31.12.23
Total
funds
£
18,151
111,640
129,791
7,433
6,082
13,515
(34,179)
(20,664)
109,127
109,127
103,403
5,724
109,127

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. A M Cohen - Trustee

The notes form part of these financial statements

Page 5

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Irrecoverable VAT is charged against the category of the resources expended for which it was incurred.

Allocation and apportionment of costs

Costs for each fund are allocated according to the direct costs incurred by each fund.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - see heritage assets policy below

Fixtures and fittings - 15% reducing balance

Fund accounting

The Unrestricted Funds comprise the General Fund and Designated Fund B.

The Restricted Funds comprise:

a. Kol Nidre Fund represents charity collections not yet paid over.

b. Restoration Fund represents funds donated specifically for the restoration of the synagogue and for the continuity of the Congregation.

c. Deane Road Fund represents funds donated specifically for the restoration and maintenance of the closed cemetery.

Heritage assets

The freehold property, which consists of the Synagogue in Princes Road Liverpool, is considered to be an historic and inalienable asset. Its residual value is considered to be in excess of the cost shown in these accounts and therefore no depreciation is provided. The property has not been revalued because in the opinion of the trustees, the costs of professionally valuing this asset would outweigh the benefits to the users of these accounts.

continued...

Page 6

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. INVESTMENT INCOME

2. INVESTMENT INCOME
31.12.24 31.12.23
£ £
Dividends & interest 996 4,531
3. RAISING FUNDS
Raising donations and legacies
31.12.24 31.12.23
£ £
Investment management costs
31.12.24 31.12.23
£ £
Portfolio management - 739
Aggregate amounts - 1,311

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.24 31.12.23
Administrative 1 1

No employees received emoluments in excess of £60,000.

continued...

Page 7

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
80,758
-
Investment income
4,531
-
Total
85,289
-
EXPENDITURE ON
Raising funds
1,311
-
Charitable activities
Princes Road Synagogue
94,136
2,162
Total
95,447
2,162
Net gains/(losses) on investments
(2,788)
-
NET INCOME/(EXPENDITURE)
(12,946)
(2,162)
Transfers between funds
1,435
(1,435)
Net movement in funds
(11,511)
(3,597)
RECONCILIATION OF FUNDS
Total funds brought forward
114,914
9,321
TOTAL FUNDS CARRIED FORWARD
103,403
5,724
7.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 January 2024 and 31 December 2024
18,050
3,694
894
DEPRECIATION
At 1 January 2024
-
3,593
894
Charge for year
-
15
-
At 31 December 2024
-
3,608
894
NET BOOK VALUE
At 31 December 2024
18,050
86
-
At 31 December 2023
18,050
101
-
Total
funds
£
80,758
4,531
85,289
1,311
96,298
97,609
(2,788)
(15,108)
-
(15,108)
124,235
109,127
Totals
£
22,638
4,487
15
4,502
18,136
18,151

continued...

Page 8

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

8. FIXED ASSET INVESTMENTS

Cash and
Listed
settlements
investments
pending
£
£
MARKET VALUE
At 1 January 2024
106,878
4,762
Disposals
(107,874)
(4,762)
Dividends & Interest
996
-
At 31 December 2024
-
-
NET BOOK VALUE
At 31 December 2024
-
-
At 31 December 2023
106,878
4,762
Cost or valuation at 31 December 2024 is represented by:
Cash and
Listed
settlements
investments
pending
£
£
Valuation in 2023
106,878
4,762
Cost
(106,878)
(4,762)
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
£
Trade debtors
-
Other debtors
9,611
9,611
Totals
£
111,640
(112,636)
996
-
-
111,640
Totals
£
111,640
(111,640)
31.12.23
£
6,240
1,193
7,433

continued...

Page 9

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£ £
Bank loans and overdrafts (see note 11) - 14,448
Trade creditors - 132
Other creditors 19,099 19,599
19,099 34,179
11. LOANS
An analysis of the maturity of loans is given below:
31.12.24 31.12.23
£ £
Amounts falling due within one year on demand:
Bank overdrafts - 14,448
12. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 103,403 (47,949) 55,454
Restricted funds
Deane Road 5,724 (765) 4,959
TOTAL FUNDS 109,127 (48,714) 60,413
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 97,926 (145,875) (47,949)
Restricted funds
Deane Road - (765) (765)
TOTAL FUNDS 97,926 (146,640) (48,714)

continued...

Page 10

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
Transfers
movement
between
At 1.1.23
in funds
funds
£
£
£
Unrestricted funds
General fund
4,982
(12,946)
5,935
Fund B
109,932
-
(4,500)
114,914
(12,946)
1,435
Restricted funds
Restoration Fund
704
-
-
Kol Nidre Fund
2,010
-
-
Deane Road
6,607
(2,162)
(1,435)
9,321
(2,162)
(1,435)
TOTAL FUNDS
124,235
(15,108)
-
At
31.12.23
£
(2,029)
105,432
103,403
704
2,010
3,010
5,724
109,127

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 85,289 (95,447) (2,788) (12,946)
Restricted funds
Deane Road - (2,162) - (2,162)
TOTAL FUNDS 85,289 (97,609) (2,788) (15,108)

continued...

Page 11

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
Transfers
movement
between
At 1.1.23
in funds
funds
£
£
£
Unrestricted funds
General fund
4,982
(60,895)
5,935
Fund B
109,932
-
(4,500)
114,914
(60,895)
1,435
Restricted funds
Restoration Fund
704
-
-
Kol Nidre Fund
2,010
-
-
Deane Road
6,607
(2,927)
(1,435)
9,321
(2,927)
(1,435)
TOTAL FUNDS
124,235
(63,822)
-
At
31.12.24
£
(49,978)
105,432
55,454
704
2,010
2,245
4,959
60,413

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 183,215 (241,322) (2,788) (60,895)
Restricted funds
Deane Road - (2,927) - (2,927)
TOTAL FUNDS 183,215 (244,249) (2,788) (63,822)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

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Page 12

The Liverpool Old Hebrew Congregation

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

14. BURIAL BOARD ACTIVITIES

The £7,206 net Burial Board income is made up of;

Funerals £26,043, Donations £8,065, Bank Interest £37.

Less £26,939 of other related funeral expense. (Losses brought forward are available).

15. GIFT AID REPAYMENTS

Gift Aid repayments for 2024 amounted to £14,097 (2023 £10,933).

Page 13

The Liverpool Old Hebrew Congregation

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift Aid repayments
Grants
Kol Nidre fund
Tours and Shop
Functions & Events
Annual contributions
Offerings
Kiddush receipts
Wedding receipts
Investment income
Dividends & interest
Total incoming resources
EXPENDITURE
Investment management costs
Portfolio management
Charitable activities
Wage costs
Rates and water
Insurance
Light and heat
Telephone & Internet
Postage and stationery
Sundries
Security
Repairs & Maintenance
Festival & Kiddush expenses
Rabbi Costs
Service expenses
Travel expenses
Burial Board net expenditure
Deane Rd - Heritage expenditure
31.12.24
£
36,237
7,857
9,262
188
15,100
(773)
27,495
519
145
900
96,930
996
97,926
-
17,746
813
38,870
35,477
1,578
492
4,804
10,341
27,310
20
8,748
140
-
(7,206)
765
139,898
31.12.23
£
3,033
10,933
1,965
863
13,366
3,494
44,766
1,163
325
850
80,758
4,531
85,289
739
16,622
(3,061)
39,696
22,663
1,959
1,083
2,085
9,253
4,826
1,920
9,169
622
5,738
(25,480)
2,162
89,257

Support costs

This page does not form part of the statutory financial statements

Page 14

The Liverpool Old Hebrew Congregation

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
Support costs
Other
Bookkeeping
Bank Charges
Accountancy
Legal and professional fees
Fixtures and fittings
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Unrealised gains/losses - fixed asset investments
Net expenditure
31.12.24
£
630
2,200
2,500
1,397
15
6,742
146,640
(48,714)
-
(48,714)
31.12.23
£
1,495
2,014
3,500
586
18
7,613
97,609
(12,320)
(2,788)
(15,108)

This page does not form part of the statutory financial statements

Page 15