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← Bromley & District Reform Synagogue Limited

2020-11-30-accounts

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2020

FOR

BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED (A company limited by guarantee)

Company Number : 04583645 (England and Wales) Charity Registration Number : 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

Bromley & District Reform Synagogue Limited Charity Number 1098431

Contents

Contents
Page
Legal and Administrative Information 1
Report ofthe Board and Trustees 2
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notestothefinancialstatements 13

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

LEGAL AND ADMINISTRATIVE INFORMATION

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Directors and Trustees M Brooks-Evans (Chairman)
K Hyams (Vice Chairman)
L Lewis (Secretary)
S Hurley (Treasurer)
S Alberti
V Ashmore
E Carr
M de Lange
M Freeman
G Harris
A Jackson
Dr P Jeffree
B Kurtz
J Millis
Dr J Posner
H Small
F Spiegal
N Springer
Secretary L Lewis
Registered Office and 28 Highland Road
Principal Address Bromley
Kent
BR1 4AD
Company Number 04583645 (England and Wales)
Charity Registration Number 1098431
Independent Examiner Harris & Trotter LLP
64 New Cavendish Street
Marylebone
London
W1G 8TB
Bankers HSBC pic
184 High Street
Bromley
Kent BR1 1HL
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Page 1

Bromley & District Reform Synagogue Limited FOR THE YEAR ENDED 30 NOVEMBER 2020 Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2020

Structure, Governance and Management

The Trustees, who are also the directors of the charity for the purposes of the Companies Act 2006, present their report and the independently examined financial statements for the year ended 30 November 2020. The trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin’ (effective 1 January 2015).

Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Governing Document

The synagogue was previously an Association which incorporated on 6 November 2002 and registered as a charity on 8 July 2003. It is a charitable company limited by guarantee and established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.00.

Recruitment and Appointment of New Trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting (AGM). All members are circulated with invitations to nominate trustees prior to the AGM advising them of retiring trustees and requesting nominations for the AGM.

Trustees Induction and Training

Trustees are already familiar with the charity's objectives, activities and practices as all Board members must be Synagogue members. Board trustees are usually members of the Synagogue for some time prior to their Board election. _ At their first Board meeting, they are provided with a note pertaining to performance expectations and guidelines.

Since the Board is relatively small, and activities tend to centre on the synagogue, Board members act within an active religious institution and community. This provides many opportunities for informal dissemination of appropriate information regarding Board functions and structure.

Trustees familiarisation with the Board and Committee structure, practices and activities arise through these informal meetings and discussions, as well as committee membership, participation in Board meetings and events. Also information on various committee memberships and activities are maintained in the Synagogue's Administrative Office.

Organisational Structure

The Board of Trustees, which can have up to 18 members, administers the charity directly, through an Executive Committee and through various sub-committees. The Board meets a minimum of eight times annually. It is responsible for the strategic direction and policies of the charity. At present, the Board of Trustees has 18 members from a variety of professional backgrounds.

A Board Chairman is elected by the members to manage and oversee day-to-day activities of the charity. There are sub-committees and special purpose committees covering religion and ritual issues, education, health & safety, security, building matters, social and fund raising matters and communication, which meet as required to further and attain their objectives. To facilitate effective operations, the Chairman has delegated authority within terms approved by the trustees, for operational matters, including finance, health & safety, security and administration.

Page 2

Bromley & District Reform Synagogue Limited Charity Number 1098431

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FOR THE YEAR ENDED 30 NOVEMBER 2020
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REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED
30 NOVEMBER 2020
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Related Parties

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|following|trustees and|connected|persons|received|remuneration|under a|teaching,|Youth|Worker| |or|Head|Teacher|contact.| |-|S|Hurley|£783|(2019:|£1,144)| |-L|Evans|£0|(2019:|£1,494)| |-|H|Small|£783|(2019:|£1,065)| |-AAshmore|£218|(2019:|£160)| |-RAshmore|£1,200|(2019:|£188)| |-VAshmore|£6,394|(2019:|£5,184)| |-BdeLange|£165|(2019:|ENil)| |-|S|Hyams|£15|(2019:|£15)| |No|insurance has|been|taken|out to|protect the|charity|against|losses|arising|from|neglect|or default|of| |the|trustees.|Neither|have the|trustees|been|indemnified|in|respect|of the|consequences|of any such| |loss.| |Data|Protection|Policy| |The|Trustees|ensures|that|the|Synagogue|is|in|compliance|with|the|Data|Protection|Act 2018|and| |General|Data|Protection|Regulation|2016/679|(GDPR) and|the|Electronic|Communication| |(EU|Directive)|Regulations|2003|(PECR).| |Risk|Management| |External|risks|to|funding|have|led|to the development|of a|plan|which|will|allow for the|diversification|of funding| |and|activities.|Internal|control|risks|are|minimised|by the|implementation|of procedures|for authorisation|of all| |transactions|and|projects.|Procedures|are|in|place|to ensure compliance|with|health|and|safety|of members,| |staff,|volunteers|and|visitors|to|the|synagogue.|These|procedures|are|periodically reviewed|to ensure|that|they| |continue|to|meet the|needs|of the|charity.|Another key element|in|the|management|of financial|risk|is|the| |setting|of a|reserve|policy|and|its|regular|review|by|the|trustees.|

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Objectives and Activities The synagogue is a congregation formed with the objects of advancing Progressive Judaism by the provision and maintenance of public worship and for such other charitable purposes as the governing body shall determine. Each year the trustees review the objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |In|order|to|further those|objects|the|governing|body|has:| |-|procured|premises| |-|employeda|full-time|rabbi| |-|established|sub-committees charged|with|the|responsibility|of overseeing|matters|such|as|religion|and| |education| |-|Installed|equipment|to allow on-line|streaming|of services,|adult|education|and|guest|speaker sessions.| |-|established|a|Sunday|School|("Cheder")|for|members'|children| |- employed|a|part-time|Head|Teacher for|its|Sunday|School| |-|provide|professional|security|officer|for the|Cheder| |- employed|a|part-time|Youth Worker(s)|and|established|a|youth|club|and|youth programme| |-|established|a|Library|within|the|premises| |-|established|a|by-monthly|Social|Centre|for|older|members| |- promoted|a|monthly magazine|which|details|all|Synagogue's|activities|("Highlight")|and|an|audio|version| |for members|who|would|benefit| |-|promoted|weekly|electronic communications|of impending|activities|relevant|to|the|membership.| |-|established|and|maintained|a|web-site|and|a|presence|on|other|social|media| |-|Installed|and|maintained|security and|door entry systems|for the|security|of|its|members and|visitors|and| |provide|training|via|the CST|for door|volunteers| |- aimed|to have|a|representative on|the|Board|of|Deputies|committee|each|year| |-|a|representative|on|the|Bromley SACRE|committee| |-|established|a Jewish|cemetery|in|south|London.|

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The management of the Synagogue is laid down by the Governing Documents. Trustees are elected annually at an AGM by all members who are entitled to vote.

The Executive Officers are the Chairman, Vice Chairman, Secretary and Treasurer. Trustees appoint an Executive Committee consisting of the Executive Officers, the Chairman of the Education Committee and the Senior Warden. In addition, the trustees appoint one of its members to be a representative of the trustees. All staffing is via volunteers, except for the Rabbi, a part-time Administrator, a part-time Head Teacher and part-time Youth Workers. The Sunday school teachers and classroom assistants receive a remuneration. Other service providers are paid via invoice.

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDEC 30 NOVEMBER 2020

A quorum for a trustees meeting is half of the Executive Officers plus a third of the remaining members.

The minimum number of meetings, the process by which they are to be called and any matters or situations which may invalidate such calling and the actions taken at meetings, are set out in the Governing Document.

Minutes are kept and are available for public scrutiny.

Trustees are kept fully informed of the workings and deliberations of sub-committees by the chairman of each sub-committee who is directly answerable to the trustees.

All contracts of employment are approved by the Board of Trustees.

Subscriptions for membership are recommended by the trustees and are subject to approval by the members in the Annual General Meeting.

Board and the Trustees

The Board who are also the trustees and who served during the year were:

M Brooks-Evans (Chairman)

K Hyams (Vice-Chairman)

L Lewis (Secretary)

S Hurley (Treasurer) S Alberti

V Ashmore (appointed 07/05/2020) E Carr

M de Lange

M Freeman

G Harris A Jackson Dr P Jeffree B Kurtz

J Millis (appointed 07/05/2020)

D Posner (resigned 07/05/2020) Dr J Posner H Small F Spiegal (appointed 07/05/2020)

N Springer

No trustees received any remuneration for services as a trustee during the year.

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2020

Achievements and Performance

The charity's activities are within the overriding objective of providing an institution, organisation and premises to advance the practices of the Jewish faith within a progressive and egalitarian structure. Activities include charitable giving, education for all ages, development of its premises, social programmes for elder members, youth programmes, as well as reaching out into the wider community in which the synagogue exists and operates for the public benefit. In order to continue with many of these activities during the Covid-19 restrictions, the charity moved all of its activities on-line via YouTube and Zoom.

Education & Other Events.

The synagogue Sunday school ("Cheder") has operated successfully during the year, moving on-line via Zoom due to Covid-19 restrictions. There are currently 54 under 16s involved with the Cheder of which 48 are students varying in age from 5 to 13 years. Classes are run by a combination of teachers and class-room assistants plus a Head Teacher. In addition, there is a PTA group and a part-time music teacher. A new Head Teacher was appointed in October. The Gan (nursery) group meet on a Sunday has a register of 13 children. There were a number of adult education events and courses during the year open without charge to synagogue members, their families and conversion students. These moved to be on-line due to Covid-19 restrictions. Theses classes included modern Hebrew, Introduction to Judasim and a number of stand-alone study sessions led by various rabbis and student rabbis. There was a Chanukah Party in December 2019 but the communal Seder for Pesach had to be cancelled due to Covid-19 restrictions. In addition there was an Estate Planning Workshop event and a visit frrom Mohammed Fahili - the Director of the Clore Jewish-Arab. The Book Club was revitalised last year and meets every other month. Due to Covid-19 restrictions it currently meets via Zoom.

Charitable Giving

Charitable giving is a Jewish value and commandment. This is expressed in part by supporting external charities. A number of charities are recommended by Board members and after discussion three are approved by the Board. There is no benchmark for this appeal. The Appeal this year resulted in a total fund of £13,209. In addition £1,125 was donated to Fahil-Clore Centre, Akko.

A Caring Community

The synagogue prides itself on being a caring community. One aspect of this is the Social Centre which focuses on elderly members who are either physically or emotionally in need. The Centre provides a twice-monthly meeting and gathering for social purposes, including gentle exercises, lunch and varied lectures and programmes for members. The Social Centre is self-funded but assistance with transport costs is provided by the synagogue via the Transport Fund set up in 2013. In addition the Synagogue provides partial funding for "Tea Parties for the Alone & Lonely” which are held at a member's residence. Whilst both the Social Centre and the Tea Parties were out of action for much of the year due to Covid-19 restrictions, they were both able to move on-line via Zoom. Throughout the Covid-19 Lockdowns there was a network of volunteers offering their time and services to those of the membership in need.

Youth

The Board of Trustees support a long term strategy to invest in youth activities for member's children. The synagogue employs two part-time Youth Workers to run the Youth Club which aims to meet once a month after cheder on a Sunday. As well as meeting in the synagogue building, there are also outside events funded by grant monies or the synagogue. Due to Covid-19 restrictions the Youth Club was dormant of much of the year.

Burial ground at GreenAcres Kemnal Park

During 2020 Bromley Reform Synagogue established a Jewish cemetery in South London. The new burial ground is the only active Jewish cemetery within the boroughs that make up South London. Many of our members have wanted a Jewish burial but have not wanted to be buried in the cemeteries in North London as they and their families have no connection to that area. Our new burial ground at GreenAcres Kemnal Park will fulfil the wish to be buried according to the Jewish tradition and provide comfort to families knowing that they can visit their loved one's grave without embarking on a round trip of 70 miles. We have secured a designated lawn area in GreenAcres Kemnal Park with 50 double depth burial plots of which 30 plots have been generously funded by a loan from the Jewish Joint Burial Society (JJBS).

Involvement in the Wider Community

Another key area is involvement within the local community. We have a Schools' visiting programme administered by a member of the Board. Schools and Cub Scout Packs request to visit the synagogue to meet curriculum/club badge requirements. Our programme aims to introduce Jewish history, traditions, practices and activities. During the year only three different schools were able to visit the synagogue. The synagogue was involved with the local CCJ (Council of Christians and Jews) and 3FF (Three Faiths Forum) groups. In addition the synagogue hosted a "Zoom' coffee morning as part of the Macmillan Trust annual fund raising event. The synagogue continued its connection with the homeless centre. 999 Club Trust

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Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2020

Communications

Internal communications with members is always important. The synagogue publishes a monthly magazine, Highlight, which is complemented by an email news letters called e-light. The aim of e-light is to supplement Highlight by publishing dates that did not make Highlight's deadline, to remind readers of imminent events and act as a ‘noticeboard’ for messages or items of interest. In addition, the Synagogue produces a CD version of the Highlight magazine, called Talking Highlight, for members of the community who are unable to read the printed version. The synagogue also has a website and Facebook page. Due to Covid-19 restrictions Highlight was distributed on-line during most of the year. Those unable to access via this method were sent a hard copy in the post.

Membership

Since most funding comes from members' subscriptions, maintaining membership numbers is fundamental to the synagogue. A growing membership is essential to support and enhance the charity's objectives and its continuing existence. Therefore the synagogue continues to focus time and effort in this area. During the year 17 people were added to the membership. This was offset by seven losses through resignation, four cancelled memberships and nine deaths.

Premises & Security

An important part of the Board of Trustees role is to ensure that the synagogue's premises are adequately maintained and secured. As well as ensuring there is security for services, cheder and other events, the Board maintain the security of the building and its surroundings with security cameras and well maintained emergency lighting. This year the damaged wooden classroom windows at the rear of the bulding were replaced with UPVC windows, During Covid-19 restrictions the premises was checked on a weekly basis both inside and out.

Review of Financial Results

STATEMENT OF FINANCIAL ACTIVITIES Incoming Resources/Revenues

Revenue for general charity purposes arises primarily from subscriptions paid by members. These monies are increased by tax claimed under the Gift Aid Scheme. Such revenue totalled £153,076 compared to a budgeted figure of £163,900; The 2019 amount received was £155,591. The shortfall to budget is due (before adjusting for Gift Aid) to net payment shortfalls £8,019 offset by new member revenue ahead of budget £2,368 with lost revenue due to resignations, removals and deaths of £2,928. Many members have been impacted financially by the Covid-19 pandemic.

Other donations/recoverable tax totalled £15,871 verses a budget of £12,300. £2,500 of this was from a generous donation towards the upgraded audio system. The total received for 2019 was £14,376.

Sales of Burial Plots, £32,571 which reduced loan due to the JJBS.

Grants receivable are £4,007. £3,215 was from the Donor Trust to pay: £2,500 for the adult cheder teachers to attend Hebrew classes; £225 for the Youth Club leader to attend a leadership training course; £315 to refund New Member Packs given out during the year; £175 for a ‘teaching via zoom’ training course for the cheder teachers. £687 was from the CST to assist with the cost of security. £105 was from the Goldman Trust to pay for a new Siddur to be given to every member of Cheder Class 7.

Income of £1.000 was received in the year from a bequest. This category is never budgeted.

Remaining income was £9,167 and includes monies from: Chanukah Fair (Dec19), conversion course students, fund raising activities and school visits. After adjusting for expenditure incurred in the year on a number of these, the comparison would be income of £3,095 compared to a budget of £6,200. Revenue from School & scout group visits was severly impacted by Covid-19 restrictions, as was fund raising in general. Also the Chanukah Fair expected to take place in November 2020 was cancelled and events moved to Zoom in December 2020. The adjusted total for 2019 was £3,860.

Total Unrestricted incoming resources/revenues was £215,692 for the year (£169,542 adjusted compared to a budgeted amount of £182,400). The comparative adjusted figure for 2019 was £171,952.

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2020

Resources Expended/Expenses

‘Subscription to Religious Organisation’ of £20,227. This payment to Reform Judaism is calculated at 13% of prior year Subscription income and is in full and final settlement of the 2020 Levy. Other expenses (adjusted for income and capital items) associated with the synagogue's activities and objectives are: ‘Minister and Religion & Ritual expenses' - £12,888 versus a budget of £14,245. This item includes unbudgeted expenditure of £4,000 relating to relocation costs for the new rabbi. Due to Covid-19 restrictions services moved on-line. Therefore the synagogue did not incur normal annual costs such as the hire of the Crofton Halls for High Holyday services. ‘Education expense’ - £4,924 verses a budget of £5,900 as fewer resources needed due to cheder moving to Zoom; ‘Publicity & Promotion expense’ - £2,265 versus a budget of £3,500 as a result of the Highlight magazine not printed and posted for most of 2020 due to Covid-19 restrictions. 'Other expenses’ - £437 versus a budget of £1,495 as the synagogue's representative to the Board of Deputies stepped down during the year and the 'Tea Parties for the Alone & Lonely’ moved onto Zoom.

Adjusted costs associated with day to day synagogue administration include: '28 Highland Road expense’ of £29,036 versus a budget of £29,170 and 'Management & Administration expense’ - £3,525 versus a budget of £4,501. Unbudgeted costs incurred in upgrading a number of the classroom windows were offset by Utility costs being under budget as the synagogue building was not in use for most of 2020 due to Covid-19 restrictions. Also the Independent Examiners Fee will be lower than budgeted.

Staff Costs & Teaching Salaries' - £80,318 versus a budget of £102,774. This item is under budget because the synagogue did not incur Minister payroll costs from mid-January until the end of June. A new full time rabbi was appointed from 1st July 2020. Rabbinic cover expenses for mid-January to the end of June are incuded under ‘Minister and Religion & Ritual’,

As a result there is an Unrestricted net excess for the year of £51,739 which gives, after adjusting for income and capital items, an excess of income over expenditure of £16,922 versus a budgeted excess of £588.

Details of unrestricted funds movements are set out in Note 13 to the Accounts.

BALANCE SHEET

Fixed Assets

The Leasehold land for Kemnal Park/GreenAcres will be depreciated over 125 years from next Financial Year. A new water heater was purchased and installed in the kitchen and the Sanctuary audio system upgraded. In addition, six of the classroom windows needed to be replaced.

Out of date and unused computer equipment was removed from the Libray and given away. Details of capital expenditure are set out in Note 9 to the Accounts.

Restricted Funds

The New Building & Sanctuary fund ended the year with a balance of £629,779. This represents capitalised amounts. Other restricted funds totalled £8,252. Details of such movements are set out in Note 14 to the Accounts.

Subscription Rate Increase

It is the policy of the charity to maintain positive cash balances throughout the year, and to actively bolster and sustain reserves. Cash balances were in line with this policy at all times during the year. Our current financial situation is satisfactory in terms of ability to serve our present needs and the reserve policy. To meet our on-going needs and future plans, and at the same time take into consideration the negative financial impact of Covid-19 on many of our membership, it it has been decided to recommend an increase of £2 per person. This reflects the £2 per person increase in the JJBS subscription from January 2021. This increase means that the full-payer subscription rates for 2021 are £507 (single) and £1,014 (family).

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDELC 30 NOVEMBER 2020

Reserves Policy

The Trustees have established the level of reserves the charity ought to have. Reserves are defined as unrestricted funds not designated for specific use. The level is set at 3-6 months operating expenditure available at any time during the year. Reserves are needed to bridge any gap arising from the seasonal nature of incoming resources versus the more even expenditure throughout the year. They are also needed to cover emergency or unexpected costs, or repairs to the premises, or other unplanned or unexpected but required expenditure. Finally, and significantly, they are required to ensure sufficient cashflow in the charity if there is a significant drop in funding. This last criterion is that the charity's current activities can be maintained, whilst consideration is given to ways in which to address the nature of and solution to the funding situation.

Under this definition, adequate reserves at 30 Nov 2020 would be £40k-£79k and for 2021 (based on the budgeted expenditure) £44-£89k. Actual reserves at 30 Nov 2020 are £113,521 in line with the above definition. This level of reserves is as a result of continued cost control, as well as discipline regarding subscription and related monies.

Plans for Future Periods

Much of the charity’s efforts and programmes are in support of its core activity and objective of worship and practice of the Jewish faith. There are developments and programmes for the coming year arising from various sources, as well as a range of on-going activities derived from the core practice and worship.

Plans include the following:

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDEL 30 NOVEMBER 2020

Responsibility of the Trustees in relation to the financial statements

The trustees (who are also the directors of Bromley & District Reform Synagogue Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

(a) select suitable accounting policies and then apply them consistently;

(b) observe the methods and principles in the Charity SORP;

(c) make judgements and estimates that are reasonable and prudent; and

(d) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the Board of Trustees

Members of the Board of Trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 4.

In accordance with company law, as the company's directors, we certify that: - SO far as we are aware, there is no relevant information of which the company's independent examiners are unaware; - and as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity's reporting accountant is aware of that information.

Approval

This report was approved by the trustees on 14th January 2021 and signed on their behalf by:

MPeBfooks-Evans a (Chairman)

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Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED

1 report on the accounts for the year ended 30 November 2020, which are set out on pages 11 to 20.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the Company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

~ to foliow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and

Basis of the independent examiner'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 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 statements below.

independent examiner's statement

in connection with my examination, no matter has come to my attention:

have not been met; or

Harris & Trotter LLP

64 New Cavendish Street

Marylebone London W1G 8TB

Date 23/o3f21.

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Page 10

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total Total
Funds Funds 2020 2019
Notes = £ £ £
INCOMING RESOURCES
Incoming Resources from Generated Funds:
VoluntaryIncome:
Subscriptions Rec'ble/Recoverable Tax 153,076 . 153,076 155,591
Donations Rec'ble/Recoverable Tax 15,871 37,970 53,841 56,801
Sale of Burial Plots 32,571 - 32,571 -
Grants Receivable 2 4,007 - 4,007 736
Activities forgenerating funds:
Bequest/Legacy 2 1,000 - 1,000 2,825
Other Income 2 9,167 - 9,167 6,860
Interest Income - - - -
Total Incoming Resources 215,692 37,970 253,662
RESOURCES EXPENDED
Costs ofGenerating funds 4 2,305 - 2,305 3,356
Charitable Activities
Subscription to Religious Organisation 4 20,227 - 20,227 19,531
Grants Made 4 3,163 21,106 24,269 23,602
Cost of activities in furtherance 4 138,100 41,690 179,790 201,627
ofthe Charity's Objects
Governance Costs 4 - és e
TotalResources Expended 163,795 62,796 226,591
NET INCOMING/(OUTGOING)
RESOURCES BEFORETRANSFERS 51,897 (24,826) 27,071 (25,303)
Gross Transfers between Funds 5 158 158 - -
NETMOVEMENT IN FUNDS 51,739 (24,668) 27,071 (25,303)
Reconciliation of Funds
Total Funds brought forward 257,051 662,699 919,750 945,053
TotalFundscarriedforward 308,790 638,031 946,821 919,750

The notes on pages 12 to 20 form part of these accounts. The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

Page 11

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

BALANCE SHEET AS AT 30 NOVEMBER 202(

2020 2019
Notes € £
Fixed Assets
Tangible Assets 9 793,835 703,239
Current Assets
Stocks in Shop 1,579 1,596
Debtors 10 35,575 38,261
Cash atBankand in hand 201,017 190,560
238,171 230,417
Current Liabilities
Creditors: amounts falling duewithin oneyear 11 9,186 13,906
Non-Current Liabilities
Creditors: amounts falling due overone year 12 75,999 -
NetAssets 946,821 919,750
Represented by
Unrestricted Funds 13 308,790 257,051
Restricted Funds 14 638,031 662,699
TotalFunds 946,821 919,750

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2020.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 November 2018 in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to small companies subject to small companies regime in accordance with FRS 102 SORP. The financial statements were approved by the Board of Trustees on 14th January 2021 and were signed on its behalf by:

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a
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M Brooks-Evans (Chairman)
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urley (Treasurer)
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CharityBromleyNumbe & Dist r ict1098431 Reform Synagogue Limited

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FOR THE YEAR ENDED 30 NOVEMBER 2020
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NOTES TO THE ACCOUNTS

1.2 Fund accounting

Page 13

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

NOTES TO THE ACCOUNTS

1.6 Stock

Stock is valued at the lower of cost and net realisable value.

1.7 Pensions

The pension costs charged in the financial statements represent the contributions payable during the year in accordance with FRS 17.

1.8 Tax

The charity is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

2 ANALYSIS OF TOTAL INCOMING RESOURCES

Total Total
Unrestricted Restricted Fund Fund
Funds Funds 2020 2019
£ £ £ £
Voluntary Income:
Grants Receivable
CST 687 687 -
Donor Trust 3,215 - 3,215 736
Goldman Trust 105 - 105 -
Activities forgenerating funds:
Bequest/Legacyand OtherIncome
Cheder 320 320 250
Education 5,619 5,619 1,778
Fund Raising & Social Events 2,558 2,558 1,170
Hire ofGarden Room - - 100
Legacy 1,000 1,000 2,825
Religion & Ritual - - 2,395
School Visits 280 280 720
Other 390 390 447
10,167 - 10,167 9,685

Page 14

Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

NOTES TO THE ACCOUNTS

3 SUPPORTCOSTS 3 SUPPORTCOSTS
Allocation to activities on actual costs incurred:
Admin. Audit& Consult- Total Total
Teaching &Estab- Account- ancy & Fund Fund
Salaries lishment ancy Prof'l 2020 2019
£ £ £ £ £ £
Cost ofGenerating Funds
Generation ofVoluntary Income 2,305 2,305 3,356
Charitable Activities
Services and Office Supplies 3,890 3,890 4,595
Education
Minister		 10,813 11,249
6,893		 22,062
6,893		 17,690
11,781
28 Highland Road 4,308 4,308 -
Religiousand and Ritual 8,068 8,068 11,530
Governance Costs - -
Total Support Costs 10,813 36,713 ~ - 47,526 48,952
4 ANALYSISOF TOTALRESOURCES EXPENDED
Staff
Costs		 Property
Maint.		 Support
Costs		 Other Depre-
ciation		 Total
Fund
2020		 Total
Fund
2019
£ £ £ £ 2 £ £
Cost ofGenerating Funds
Generation ofVoluntaryIncome 2,305 2,305 3,356
- - 2,305 - - 2,305 3,356
Charitable Activities
Subscription to Religious Organisation 20,227 20,227 19,531
- - - 20,227 - 20,227 19,531
Grants Made
Board of Deputies 143 143 1,790
LeketUK 4,519 4,519 -
Rainbow TrustChildren's Charity 4,366 4,366 -
JAMI 4,324 4,324 -
Fahil-Clore Centre, Akko 1,125 1,125 5,253
Nightingale Hamerson - - 4,257
Summer Hype (Finchley Reform Synagogue) - - §,117
Adult Education 2,725 2,725 226
Other Charitable Donations, each up to £250 238 238 -
Other 6,829 6,829 6,959
- - - 24,269 - 24,269 23,602
Cost ofactivities In furtherance
ofthe charity's objects
Admininstration 26,687 26,687 24,640
Services and Office Supplies 3,890 3,890 4,595
28 Highland Road 17,481 4,308 21,789 23,761
Catering & Housekeeping 3,432 3,432 3,601
Education
Funerals including JJBS		 11,972 22,062 17,663 34,034
17,663		 25,297
17,750
Minister 30,546 6,893 37,439 62,393
Professional Fees - - 840
Religiousand and Ritual 8,068 8,068 11,530
Other 300 235 535 1,362
Depreciation 26,252 26,252 25,858
69,505 20,913 45,221 17,898 26,252 179,789 201,627
Governance Costs : - : : - - -
TotalResourcesExpended 69,505 20,913 47,526 62,394 26,252 226,590 248,117

Page 15

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

NOTES TO THE ACCOUNTS

Unrestricted Restricted
Funds Funds 2020 2019
£ £ £ £
5 TRANSFER BETWEEN FUNDS
(158) 158 - -
(158) 158 - -
2020 2019
6 NETMOVEMENT IN FUNDS FOR THE YEAR
£ £
The net movement in funds forthe
year is stated after charging:
Depreciation of tangible fixed assets -
foruse by the charity 26,252 25,858
Independent examinerfee - 840
7 EMPLOYEES
Number Number
The average monthly number of full time
employees during the year was:
Minister 4 1
Office Administration - -
—EE ss
Employment Costs
£ E
Wagesand Salaries 57,964 57,158
Social Security Costs 7,434 7,527
Pension Costs 2,007 2,324
67,405 67,009
Number Number
The number ofemployees whose annual emoluments
were£60,000ormorewere: = “

Page 16

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

NOTES TO THE ACCOUNTS

8 TRUSTEES REMUNERATION AND EXPENSES

The trustees are directors of the company and received no remuneration, nor were they reimbursed any expenses in the year.

9 TANGIBLE FIXED ASSETS

Leasehold Freehold Property Furniture, Fittings Computer
Land & Improvements & Equipment Equipment TOTAL
£ £ £ = £
COST
As at 01/12/2019 0 987,772 128,764 2,260 1,118,796
Addition 108,570 3,000 S277 0 116,847
Disposal 0 0 0 (559) (559)
As at30/11/2020 108,570 990,772 134,041 1,701 1,235,084
DEPRECIATION
As at 01/12/2019 0 305,357 108,452 1,747 415,558
Charge foryear 0 19,663 6,405 184 26,252
Eliminate on Disposal 0 0 0 (559) (559)
As at 30/11/2020 0 325,020 114,857 1,372 441,251
NBV
NBV as at 30/11/2020 108,570 665,752 19,184 329 793,835
NBVasat30/11/2019 - 682,415 20,311 513 703,239

Note:

  1. Kemnal Park/GreenAcres burial plots 125 year lease. Depreciation from FY21.

  2. Freehold Property & Improvments additons relate to: replacement of six classroom windows.

  3. FF&E additions relate to: 30kw Heater in the kitchen and Audio system upgrade in the Sanctuary.

  4. Computer equipment disposals relate to: Old out of date copmputer equipment in the Library

  5. All tangible fixed assets are used for or to support charitable purposes.

  6. Capital commitments contracted for as at 30 November 2020 were ENil (2019 - £Nil).

Page 17

Bromley & District Reform Synagogue Limited

FOR THE YEAR ENDED 30 NOVEMBER 2020

Charity Number 1098431

NOTES TO THE ACCOUNTS

2020 2019
10 DEBTORS
£ ra
Income Tax Recoverable 31,704 32,629
Capital Bromley Ltd: Rent deposit - 1,938
Subscriptions
& Donations		 935 1,380
Prepayments 1,736 1,618
Donor Trust 1,200 586
Other Debtors, each below £500 - 110
35,575 38,261
11 CREDITORS: Amounts falling due within one year
£ £
Funeral Expenses 250 4,400
Employment Costs 4,528 3,663
Utilities 24 1,682
Prepaid Subscription monies 2,954 891
Prepaid Adult Education monies 990 -
Independent Examiners Fee - 840
Professional Fees (Rabbinic) - 738
Maintenance & Upkeep Costs - 671
Security 320 340
Other Creditors, each below£500 119 682
9,186 13,906
12 CREDITORS: Amounts falling due overone year
& £
JointJewish Burial Society (JJBS) 75,999 -
75,999 -

JJBS gave Bromley & District Reform Synagogue (BDRS) an interest free loan of £108,570 in July 2020 for the purppse of enabling BDRS to purchase a lease on 30 grave spaces at GreenAcres Kemnal Park Cemetery. Any balance of the loan is due and payable in 20 years from the date of the agreement signed by BDRS on 28th October 2020. £32,571 has been repaid back to JJBS following the purchase of nine grave spaces by synagogue members. The agreement with GreenAcres Kemnal Park grants BDRS a 125 year lease which is recorded in the Land Registry and covers the entire Jewish burial area of 50 burial plots for which BDRS will pay a rent of £1 per annum.

Page 18

Bromley & District Reform Synagogue Limited Charity Number 1098431

FOR THE YEAR ENDED 30 NOVEMBER 2020

NOTES TO THE ACCOUNTS

13 UNRESTRICTED FUNDS

Movements in Resources in Resources
Balance
asat1
Dec2019		 Transfer
Between
Funds__		 Realised
Gainon
Disposal		 Incoming Outgoing Depn Relanneweet
30Nov2020
£ £ £ £ £ £ £
Unrestricted Funds 257,051 (158) - 215,692 (157,765) (6,030) 308,790

14 RESTRICTED FUNDS

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.

Movements in Resources in Resources
Balance’
asat1
Dec2019		 Transfer
Between
Funds		 Greed
Donation
s
Received		 interest
&GiftAid
Received
ordue		 Outgoing Depn Balance as at
30Nov2020
£ £ £ £ £ £ £
Board ofDeputies - - 120 23 (143) - -
Burial Scheme
Cheder:General		 -
.		 -
-		 17,663
120		 -
-		 (17,663)
-		 -
-		 -
120
Cheder:Outings 999 - - - - - 999
External Charities:Donations 1,527 158 17,422 (18,280) 827
External Charities:Gift Aid to distribute - - 2,622 (2,622) -
Garden Room & Garden 485 - . (485) -
Jack Petchey Grant 669 : - (183) 486
Music Director/Teacher 2,500 - - (563) 1,937
Music for Services 2,962 - - (2,600) 362
New Building & Sanctuary
Scrolls		 650,001
1,668		 -
.		 -
-		 .
-		 (20,222) 629,779
1,668
Transport 1,889 - - (35) 1,854
662,699 158 37,947 23 (42,574) (20,222) 638,031

Page 19

FOR THE YEAR ENDED 30 NOVEMBER 2020

Bromley & District Reform Synagogue Limited Charity Number 1098431

NOTES TO THE ACCOUNTS

14 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Fund Balances at 30 November 2020
are represented by:
Tangible Fixed Assets 164,056 629,779 793,835
CurrentAssets 229,903 8,267 238,171
Creditors: amounts falling due within one year (9,170) (16) (9,186)
Creditors: amounts falling due afterone year (75,999) - (75,999)
308,790 638,031 946,821

Page 20