REPORT OF THE TRUSTEES AND UNAUD(TED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021 FOR BROMLEY & DISTRICT REFORM SYNAGOGUE UMITED IA company limited by guarantee) Company Number: 04583645 {England and W•l•sl Charfty Reglstratkn Number: 1098431 Harri$ & Trotter LLP 64 Ne4¥ Cavendish Stre£t London W1G 8TB 'A83Z1457• 1410512022 COMPANIES PIOUSE A12
8romley & DSstrlct Relonn synagog Un Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 Contents Legal and Administratfve Infrnaltr of the Board and Trust Independenl Examinerfs Report Jo Ststerrsent of Financd ActNiti8s 11 Balar Sheet 12 Ncées to the stolemen 13
Bromley & Dlslrfct Reform Syn•90oue Llmtted Ch•rlty Numl)•r 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 LEGAL AND ADMINISTRATIVE INFORMATION Dlrnctors and Trust•es M BrookS-EW4 (Chairm) K Hyams (v Chaan) E Fry ISe¢r•tsry} S Hurfey (Treasuw) Abrahams S Alberti V Ashrrwe E Carr M de Lange M Freeman R Green G Harris A Jackson B Kurtz J Millis OrJPtss H Small F Spwl N Springer J Taybr jw Secreiary EFry Reg5st•r•d Office and Prfncipal Address 28 Highland Ro Brtsm Kent BR1 4AD Company Nurnb•r 04583645 {EnglarKI arKt wkn) Charity R•gistsation 14umbgr 1098431 Ihd•p•nd•nt Examln•r Ham"$ & Trotter LLP 64 New Cavendish Street Marykbone London W1G 8T8 Bank•fS HSBC pk 184 Hoh Stre BlrynY KwtBR1 1P Page 1
8roml•y & Dlstrict R•forni Synagogue Llmiied
Charlty Numb•r 1098431
FOR THE YEAR ENDED 30 NOVEMBER 2021
REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED
30 NOVEMBER 2021
Structure Governance and Mana
The Trustees. who are also the dire¢t¢rs ofthe charty for the pu5¢$ of tr compan Act 2006. present their
report and the indepèndently examin&J financial statements forthe year ermled 30 November 2021. The Iluslees
confirm that the Annual Report and financial slatements of the corrpany compty Vilh Ihe current statutory
requ1mentS. thè fequirements of the ¢ompanls gownang d¢¢umeni and the proMspJns of the Slatement of
Recommended Piadi¢e ISORPI, appluble to Charith preparing their tyJnts in accordance with the Financi81
Reporting Standards applscable in the UK and ReputlC of Ireland IFRS 1021 leffedNe 7 January 20191.
Since the ChaTty qualifies as small under Sect 382. the Strateg report required of medJm and large
c¢)mpans under The CompwbS Act 20( (strateg Report and D¥ectorf3 ReFort} Regulat)ns 2013 is not
uired.
ntn Documenl
The synagogue was pwousty ai Assocthn irwornted 6 Ntr4•mb•r 22 arJ ragist8fed as
charity on 8 July 2003. 11 15 a charrtable ¢ompany Iwnrted by guaran and eStabShed under a Memorandum
of Asso¢iati¢)n whi¢h e$labli$hed Ihe obiects and of the charrtabl• ¢ompany and is gov&med under its
Ath'cles ofAssociatK)n. In the event of the company being Und up members are required lo contribute an
jovnl not exceeding £1.00.
Recruitment
intment f
Tnjstees
Thè directors of the company arè also eharity Iruslees for the purFoses of ehwity l• and Und•r1 companls
Artides are known as members of the Board of Trustees. Under the requsrements of the Memorandum and
Article5 of Association the rnembets of the Boafd of Trustees 8re eleLted to serve for 8 per>J of onè year after
whh they must be re•gleded at th¢ rxt Annual General Meeting IAGM). All members are ur¢uled with
invitations to nomine trustees prior to the AGM alvisirva them of r8tiring tntstees and reguesting nominatpJns
for the AGM.
Trustees Induction and Train
Trustees are already familiar wth ehariws obJ'eth"ves, actmiies and prxticès as al Board MamrS must
be SynaJogue members. Board trustees are usually members olthe Synagogue for some twne prior lo their
Board election.
At their first Board meeting, they are provided with a note rtainIng to perfomxrtce
expectalvJrh5 arTrd guidelin.
Since the Board is reklNely small, and a¢tiwties tend lo centrÈ the 5yn4cgue, Board mèmbèrs acl with
an actsve religious instilution and ¢ommunity. This pmmdes many opportunitS for infofmal dissemination of
appropriate information regarding Board functions and stnKlU.
Trustees fam11k8risatK wilh the Board Commrttee xtrueture. and 11tS arisè through Ihese
nfornal meetings and discussions, as well as committee membership, PartlpatlD in Board meelings and
event$. Abo infomialion on variyts commiitee membersh5 arKI t1¥tt5 are maintamed in the Synagogue's
Administralwe Office.
anisational Str[tre
The Board of Tru$tee5 adminisiefs the tharity di(ectly, through an Exeortr¥e Committee and Ihrough various
su¢0mmtee$. The Boafd meels a minimum ot eight lunes annualty. It 15 respofi$ible for lh¢ $trateglC
direction and Fdic*s of the chanty. At 1xese BoArd of Trustees has 21 members from a variety of
professiM81 backgrounds.
A Bo¥f¢J Chairman is elected by Ihe rnembers to manage arkl omee day4frJay o¢tNitk?s ofthe charty.
Thère are sub
8romloy & Dlstrl¢¢ R•forni gyrMgogw Lifi4 Cèrlty Numb•r 1091431 FOR ThE YEAR EWOED 30 NoveR 2U11 REPORT OF THE BOARD AND TRUSTÉES FOR THE YEAR ENI)ED 30 NOVEM8ER 2021 Head fea(erowu. - A Asamore É228 - JAShIrt £170 - A Ashmore t1.138 - V Asl¥nore . B d8Lang8 - R Green - S klxley . S Hywns H Smaii -STa (2020.. É2181 12020.. £NIL) 12020.. £12&1 IW¥J.' É6.394 12020.. £1651 12020. £NILI 12020". £7831 {2020". £151 {2020: £n3} 120•.. £NIL) £391 £0 £0 £1.174 £155 No ffj$Uran has been ¢xrt 10 yoiedV% th•nty h)sses arisry Imm wdor¢¢f01 Ibe tru8¢5. Ne>lFr hwe the tru#ees deftd Mi respeu olihe of anywj Dts Protecuon Pulley The Trustees et)SWES IhJl Syrt•gWL is in LXn£lth thè O•t• Proteron Ad 201ad Gewal Prtst¢ctiun RagulatiLth 2016K79 IGDPRI EciroThcCcwmwK•lw)n (EU DweChl RegUlatiL 2W3 VECRI. and aaThfth8$: Inlem81 risks are n#M¢¥d by the wrplernenl•lK olprocethJTesJr 8utithsaiiM of•11 ty8rwction$ prqe¢s. ProLdufes are in to health and safety oftMenrs. s¢•ff. ¥oluNeers ltOrS to tr synagog. Th25È wdurES e pet•JthatyreYd ta Ih•l I c4nlinue 10 mee¢ts need$ oflhe tharty. hJwher key elem2rt the fflarwemerrt offriarla1 fsk selkng of a meThe •NI 4$ re¥tyOr w%$. 2021 ? ffla¥51aff handbot ¥R5 ObJxfjv•s and A¢thlll•$ The syn89oyue is 8 t4rrtJrty81ity) fOrnd 1th the c4)pus oladtrancThJ Progrew¥e arn by the yo¥isKJn )d rna1nknan Ofpu1tthp and fcsLth thèNabte pwposes as ts 9o¥¢rr¥ry body shall deieimrn. Eath year the truslees obJethve5 and acthvibesto thty ¢orrt4wJe w rolleLI Qw aims. In c4 Oul fe¥iewllE Iru51ees have GanSVjed lThe Qiity Con)ntssion 9enwai giJ•e hef# •id in partthl¥r its swiplent3ry gLNda¢Ke on advarKwwl ofRW fow WPtenefit. In orderi0 rtherth¢)sfr 9v48rr8 trxJy has.. - pmwred prenHses - omployod a fu114wxe r•bt4 education . Instale¢ eqLwment 10 $tre•rThr Ofsw¥lS. ¥eakv5es5i. . e$lablishEd a Swday SCI01 fciden lof meBknws' ththji -eM0Yea a part.ime Head Teadrfor its kndaYSd . pmile ponal s¢¢urity oir10re thder -e•bIl$ a yoth youlh prograrnme - 8iablistsd • Lrary ilhin the p1 - eslablished ¥ Sopal Ceth fv okjw Mbe -prcdu¢ed a Ma9e +ich detaib all Syn8gogL'S 8a¢vths fwhn &Kljo Yein IwThembWS bwtfii - e$lab1i5d and Maale a and a oknr . Installed and MalaIned Securty aNxI dour enlrywems ftrtht cuiityrfitS afyj T•701$ •KI provide waining via the CST for daDrThIee - 10 have a represeni3tive on th• Boarf ol tpS eathye¥ repreaenthtve on the BrOmY SACRE tYJm)& . tstabllshed aJew15h cemetery in Lrtsfk Tl m¥nagefflenl olthe sa909ue is Truslvs ¥rt eleaed arwwalty ai AGM by 1 nEmbersvh) are enttsj lo Vote. The Exeojtive Offef8 are th•Chmn. Vxe Chawman. artd Trt•SLWef. Tru&es apwni 8n Execuliye cl1¢+8 cn5isOr¥J oflhe Execuli¥e Officer&. Ihe Cha4Thnan ofthe EatIon Ctynmhtèe aTrJ lh• Senior Wardtn. In add11K. the tsu5es app¢rd of ff¢rnbers lo b¢ • wre5¢rtate ollhe tns. I swffin9 is Vio vr4wle¢Tr. ¢xc•pt Irff the Rabi. a arwj 8 part-wne He•d Te8thr. Th• Swd¥y 5thts01 teache ¢•ssr¢wn serw pro¥idws P•98 3
Bromley & Di$trlct Reform Syn•gogu• Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 A quowm for a trustees meeting is ha of the Executp40 Officers plus a thxd of the remaining members. The minimum number of m*tingS, thè prcce55 by whKh th8y ar8 lo be tslbBd and any maltgrs or siluations which may Invalate such calling and the aCtInS taken at meetings. are set out in the Goveming Dctument. Mfftutos af• kept #nd aT• a13b for publir suutÈny. Trustees are kept irtf of the and delQ)erètv)n$ LYsukoffMnitlees by the thim of each SucomMittee who is dire¢tty an>h£rable to Iw$lees. All contrxts of emptynent are appro1 bythe Pmxrd ofTrustees. Subscriptions for mgmbership are recommerttled by the trustee5 are SL1'eCt to ¥pprov81 ty the rnembws in thg AnTrU General MeotWl9. 8oartl and the Trustees The Board are alx+ the trustees and seNed durmg the yearte.. M Brooks-Evans Ichaiman) K Hyams {vchairMan) L Lewis Ise¢retaryl IresKJned 23103r2021) E Fry IS8cretary} (app(xnted 2310312021) S Hurfey (TreaSurI M Abr8hams18ppointed 2310Y20211 S Alberti VAshmo E Carr M de Lange M Freeman R Greenloppointed 23ffj3r20211 G Harnis A Jack5 Dr P J&ffree (resigned 23103r20211 B Kurtz J Milli$ Dr J Posner H Sm811 F Spiegel N Springer J Taylor (appointed 23103r20211 J Wodf lapwnted 2310312021} No trustees received ony remeratiOft for seTrKe5 as a twslae durirs the ar. Page 4
Bromby & Dlstsict R•fomi Synagogue Umitsd Ch•rlty Nurnber 1098431 FOR The YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 A¢hle¥nents •nd P•rforniance The charitls activthes are T•thhin the overridry obiethe gf wiNJwwJ in51itubDn. organisation aThJ prernises io thance the practices ofthe jeISh f•th WItn a progresm anLI e9athtarian slnKture. A¢tMties tndude thanlable givin9. e(lucatK)n frjr ON ages, de¥glCont of its k¥em. soraal KOgrammes for dder members. youlh wogrammes. as well as reaEhirKJ otst into the ¥Ader cunmunty in Vtibch the syn&ac¥ue exist5 and op¢rale5 for Ihe publtc benefrt. In or¢er to Cli1Je with many ollhese admlies thjring the Cov¥J-19 reStril0n$, the charity moved all ol its a¢bvi1 on4K w8 Y¢TIlbe and Zoyn. The dwer relumed lo the builing in Sewnber as'chai s1. W1h a new OnlU enrohnent syem. The rtroponed fw in Ferson serwc4s ai the Gtart of Octobe¥. du n&0 E¥enl The synagogue Sunday scfx)ol Ccheden has $ce$ty year. mawty v4a Z¢xm due to to Covir>19 re51riclv)ns. There are currpntty $4 uTrJew 16$ irmyed wrfh the Ch8dw ofwh 47 a Sluderrts varying in a9e from S to 13 years. Classes are run bya cKMrtnaiion ofteachefs * clas5-rTrJm a5w¥tsnl¥ plus a Head Tea. In adthiKJn. there k8 a PTA 9rw aThJ a _b.rr m¢ teadr. Tr Gan group) meet a Sunday and a regisler of 7 chin. Two t4)wse$ ran throwh the year. naffty. Gateway toJudaisfft and Helxew. Therg were alw a ryjntsr ol slarKkalone SI s•Ssie5 kd byttw la1. Tho Book Club was tontinued to ery mrth orth wia Zcom. The Communol Seder. trad"on8¥ hetd ort tre sec(rfxl ni9hi of Pe5ath in Gwdèn Rwm Wi Gwden in the synagogue, was also onlin• in 2021. ble Chaiitable gNing 1$ 8 Jeish value aTrJ cor1mrntrt. This is exwessed in pat by SUPp1n9 exlerMI tharilies. A number ofdlarities arts rec¢mnnded by Boarf members and aftw discuss three are approvèj bythe Board. There 1$ no benLrnark for this aF. The Appeal this year resthted in a total fund of £12.273. Cari The synag¢gue prides rtseif on bwng a carry cKMnmunity. One aspe{ ol this is Ihe Sorial Centre which focuses on elderty Members who are ther phyEi¢ally L¥ enbxhjnalty rn need. ctre prtyide$ a twtymontNy meeting arsd qathering for soc¥al purposes, gentte erse5. and varied lecture5 and programmes fcf mefflrs. The Social cent 15 sell_ILAMled aty$¢an wilh tran¥Kyt rxjsts is wovided by IhE syn8gogu? via Ihe Transport Fund set up in 2013. In addthn I Syna9ogue provi(les paal fU•ng f"¢aring Comrnunily Tea P8rtse¥" The Social C¢ntre was lo rneet in person during the lattw part ol the year. t4Jt ts Tea Parties remained on ZODM. A 8erea¥ement SupFKXt Gmup was also rJeated li May. YA8S'. YouThJ Ar5 ol Biomy Synagogue was ueated during 2021 under a Youth Cc#Ndinalor. Yourg adutts themsel¥es lead this new group forthe 16 to 25 year oh1$ of o)mrnunty During the yeaf a number tsf evenls were hdd. A number of thIren also atteTrJed the RSY S¢sh. slwnmer p. cres alP During 2020 Bronwey Relom Syna9ogue estsblffjhed a ne1£ry in S(Mrth LowKlon. Th8 new rIal 9rouThJ is the onty active Jewish cemetery wthin Ihe twhs Ihat make up S(wth Lon¢Jon. Many ol our rnembers have wanted a Jewish burial bul have not wanled to be buried lh8 meterieS in N¢yth LldOn as they and Iheir lamiltes have no C%Mnectic 10 that aw. Our burial at GieenAcres Kernna¢ Park will ILTrifil the wish lo be tsU[d acrxyding lo Ihe Jwsh tradit¥Jn an(1 provbje comlorf to famleS kTrThvirrfJ ihai they can visrt thr love<1 one's grave wrfhout embthing tsn a round trip of 70 miles. The ¢Yesignated La1 aw in Greee$ Kemnal Palk has 50 doubJ8 depth lal F4018 ofwWI 30 FAot8 wwe g8nerousty frcrfn thè Je•¥i5h Jcmnt Buil sc£ (JJBS). nv Wider rnm Another key aa is inv¢Yvement lI1n loc¥ We have a St0$. vigb"n9 kYogramrr admbnistered tsy a memb¢r oflhe Board. s5 and Cub Scoul Ps rveSt iovisit $yn4o9ue lo meet currthumldub ba¢J9e Te0rementS. Our prwamme aKns lo inlfoLluce Jthwsh hislcry. traditiorts. yathces an(1 al¥rt$. Du8 to Covi&19 SInlOn8 ng visits were possibl¢ (lurw ihe year. The synago9ue continued rt5 involvemènt wth CCJ (Counci ofChri$tians and Jth¥sl and 3FF (fffte Fths Forum) wups. In Ihe s}8909e hosted a "Zoorn. ffee rnoFniThJ as part tslthe MllIan Trust luThJ raiwng evenl. P•g• 5
FOR THE YEAR EhWED 30 PIOVEIA8eR 2021
Chawity Number 1090431
REPORT OF THE BOARO AND TRUSTEES FOR THE YEAR ENDED
30 NOVEMBER 2021
HJhI19hl. whi¢h is cwwemented by a weety email nvs it$ ¢lled e-1h1. In •Jditiw tre 5ynayogiiè
Jvces a spdEen version cal Tkirtg HvJbbghl, for membs of ts ci)xmunty who are unable 10 read
a print v8rsion j11n9 2tr20 H3hlJht was wailable buldurir¥J 2021 the Oecision was made
to piwde a pmled versn. aL%o in cohyJr. frff lIe lwant it. The prini8d Ftghliqm be
prinied up tQ 5vA limes a year. linkqd lo Ihe festlvats. with the c
Bromloy & Di¥trl¢t Reftym Synagoyu• Limlt¢d Charlty N¥mbor 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARO ANO TRUSTEES FOR THE YEAR ENDEO 30 NOVEMBER 2021 Resourc E 'Subscription lo Rdigious OT9anisation' of £19.900. This payffnt to Reform Jud•sm is calculated at 13% of prior year Svbswbon in¢on and is in full and finat settlement of the 2021 Leyy. Other expenses ladJJsted for income and capifal items) assoriated wilh the syna909L'S a¢bwts"es obhectives are.. 'Minister and Religion & Ritual expenses'_ £7.277 versu5 a bLet of £12,400. In past years High Hotyday serv$ were paity hdd al the Cfofton Halls in Orwngton. Due to impTOVtment$ made to the buitdtng du¢ing the yew {slTeamiThJ arKI fety}. all seN¢es ¢an nThv b held in the synagogue building. 'Education expense.. £2.605 verses a bud9el of £4.890- unbudgeted cheder icome 01 £860 from non-members pawng Homeshul together c05t savirg5 inib"ative5 implem¢nted by the Head Teacher. Publicity & Promotion eypense.. £2.107 versts5 a bu¢J9et of £1.570. A deasson VAS made during the year to return to a wnled Highlwht mawine and to print up to six turs a year in ¢olour the option lo receive in the post w tronically. Adju51ed costs aSSlated day lo day $yntyw admliStrat Indje.. .28 HighlaTrJ Road eypense, of £24.575 vèrsus a budget of £28,740 and 'anMent & AdnwnistratK•n expense' £3.991 versus a budget of £3,900. A change of Insurance broker resulted in a saving of £2.481 against budget and Utilty ¢OSts ETt und8r Wt as the synagogue buiklww Iyas not in use for mh of 2021 due to Covi¢J-19 re$trictians. Staff Costs & Teachry Salaries' £97.072 versus a budget 01 £104,070. Plinister eosts %¥tre un#er budget as the Rabbi left at the end ol OLlober_ Rabbin Cover expense5 during November are iluded un¢Jer Ninisier and Religion & Ritual.. The syna9¢>Jue did no¢ 8mpkny a YIMrth Worker dIn9 2021 WKI there wre savings in the cheder. As a ther• is an Vnre$trthd net excess for the.year of £35,448 swves, after adju5twig for income and caprtal items, an excess of income over ExpdIbjre of £21.324 ver5u$ a budwed ex$s. of £600. Detsils 01 unrestrKted ftm¢Js ny)¥ements are sel wt in Note 13 to Acco15. BALANCE SHEET Fixed As Th• Leasehold land for Kemnal ParklGreenAcres is depreualed over 125 year5 from 2021. Streaming equipment TrKdS upgrnded. a new Fire Alam System in$talled and the Intruder Alarm System up9raded. Details of catal expendrtwe are set OLrt in te 9 tts the Accounts. tricted F The New Building & Sanctuary fund ende¢J the year a balance of £611.002. This represents capitali5ed amount3. Other restn"¢tsd fijnds totalled £8,230. Oetails of such mvements a set otrt in Nole 14 to the Aunts. bscri tson Rate Increase 11 1$ the policy of the charity to MataIn cash anceS yt. and to othely bolstef and sustain reserves. Cash balances Vwe in line ith this policy at all times duiing th¢ year. Our ¢urient financial situation is satisfxtory in terms of ability lo seThe our present needs and the reserve policy. To meet our orwling edS and fvrtuye plans, and at the Sa take irrto consideratn the negative financial impact of Covid-19 on many ol our ffomber5hip. rt was dechJed tts recoTTwrthd an in¢rease of 2% pe( pers<>n per person. Thare is no inc¥•ase to the JJBS subsuylion. This in¢rease mean5 that the lulkpayer $ubs¢riptson ¢$ for2022 ar¢ £S17 (single) and £1.034 lknwly). Pay 7
Bromley & Dlstrlct Rthrni Synagogue Llmlt•d Charlty NmbEr 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 Reserves Policy The Tru$tee5 have estsblished th• levelof resefves the chartyought lo have. Re5wves are definod as unrestricted funds not desonated for specrfic use. The level i8 set at 3$ months eoeratsng expenditure available at any lime during Ihe year. ReseNes are needed lo bridge any gap arising from the seasonal nature "of incoming resource5 versus the rn0 even èxp8ndrture throughout the year. They are also needed to cover mergen¢y or unexpe¢led costs, or repaifs lo the wemises, or txher unpkinned or unexpected but required expenditure. Finalty. and signifuntly, they are wu¢red lo ensure sulfKEnl ¢ashfkJv in the charity il the is a wgnificant drop in funding. This last criterion is th the tharitY$ ¢uirent a¢tNits can be maintained, consideration is given lo ways in whh to address the natu of and solutKJn to the fundin9 Situat)n. Under this definrtion. adequate reserves at 30th November 2021 woukl be £39k479k arKI for 2022 Iba$•d the budgated expenditure) £44-£88k. Actual reserves at 3(Xh November 2021 ore £140,767 in line wrth the at(sve definition. This level of reseryes is as a resuli of Cortinu $t control, as a$ dlscp1ir regarding svb5CriPtion and late(l mofties. Plans tor Future Periods Much of the charity's effryts and prry3rammes are in SLVPQrt of ts ¢ore a¢tNty and objective ofworship and practice of the Jewish farth. There are developments and programmes for the comiNJ year arisin9 from various sourc85. as well as a range of on4Joing aclMt derived fiom the ¢ore practtce and worship. Plans incltsdè the folkn¥ing'. - the continued provisKJn of education OPPthluns for ¢hildren and adults throughout the year. - wntinue¢J provision of Famity and ChiK1ren's services lo meet th&ne&Js of the communty. - conlinuing prw"5)n Of¢a activrties and programmes under the Caring Communty Commrftee. - conlinuing pr0knls of assistance th transportatiovi to Synagogue or ojaled Onts. - ILErther active pursuit of new members. - continued maintenance of the premises and surroundin9 grouThJs. - active invOeMen1 in Ihe widef ¢ommunty under existin9 prc#Jrarnme5. a5 wen as with and through the "Reform Jud8tsm" of which the ¢harity ts a longstanding member. lo continue conne¢lkryn wrth the homeless centre, $99 Cb Trust lo invest in youih xttvth'es irthouse. - to encourage new members to the 8oard. partthkrty those lh not seNed ort Boafd be. lo continue wrth inpr¢)vemenis to th8 SaJI ogue gardens. - to employ a full time rabbt.. Page 8
BTomley & Dlstrlc¢ RornI Synagogu• Umll•d Ch•rfty Numb•r 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 R•sponsibllity of th• TStee$ in relation lo the financial stst¢m•nts The trustees {who are also the dsr8Ctors of 8romley & Distitt Refom) Synagr3ue Lwnilod forthe purp05eS ol company law) are responsible for preparing the Report of tl Trustees and Ihe finatKral stateMts in ac¢ord¥tKe with applicae law anJ Unbted Kingdom Gen&ralty Accepted Accounting Practice. Company law requTrres the trustees lo prepare finanual statements for ch financtal year which gNe a true and fair view of the st of affams of tho Charrtab company and ofthe incoming resourcès and applicatn of resources. includrng Ihe income and expendrtuye. of thè Char eompany lor that per. In preparirvj those financial statements. the trustees are required to: lal sel•¢t suitable accounting w)licw and then appty them consist1. Ibl observe the method$ and prIncleS in Ihg Charity SORP.. 1¢) make judgernents aThJ eslynates that are reasonable and pnJdanL Idl Prere ihe fin•ncial statement5 on the 90in9 cCreM bass unless it is appropriate to presume that the ¢haritable ¢ompany will fy)ntin in bu5ln¢S5. {el stalè whether ¥plicable UK Acctyjnb'ng Standard$ IFRS 1021 haNP l)een folknv•d. $ubJ"e¢l to any material departwes d18clo and explai in the financial stements. The trustees afy respons0 for keepirtg prtw acCountW records wA)ich disckise with reasonab accuracy at 8ny time thg finan¢kal F¥)sitN)n of the charitable company and to enable them to 8n3urÈ thal the finan¢i¥l ststemenls cpty wth the Companies A¢t 20C6. They aTe aLso fesponsible for safeguardin9 the assets of the ¢harrtable Company and hence for takirvj reasonable steps the prnventth d$tection d fravd and otr irregularities. MbS of th 808rd of TTUSt M•mbèts of the Board of Trustees, a directors fortr purpose of ¢ompany I and trustees for purpose ol charrty law. Served dn9 tho yew d up to ihg date of this ieport are set out on ge 4. In acc<)rdance with ¢ornpany law. as the compatys directtys. we Cert that". - so far as we are aware, there is no relevant infonnation of wknich Ihe compan1$ indwndont examiners are unaware.. - and as the d4ctorS of the c(¥npany we have taken all Ihe step5 that we ¢)ught to have taken in order to mako oursel¥e$ aware ol any eVant infcimalM)n an(J to establish that the chariws reportirJ countant is avMTe of that informan. Appmval This repcrt approved ty thg trkLstees on 2Trh Januwy 2022 and signed on thetr beha br. M Brooks-Evan$ {ChaiThan) Page 9
8rnmlty & 018triet Refomi synagog Llmlted Charlty Numb•r 1098431 FOR ThE YEAR ENDED 30 NOVEMBER 2021 ACCOUNTANTS. REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED I reportto Ihe chty Tte•S on my e¥aminaUon of accounts of ihe Corrwny fOrv year end¢d 30 )Vemb• 2(rd1. R•$ponslbllltJ•s and Basls of Report As the Trustees ol the Company land its direclors for Ihe purposes ofcornpany law) resP)th for tho a¢¢ourts in accordance wlth the requlrements ollhe Companw Acl 20[ fthe 2006 kri. avin9 tiSfied ffryseff th91 Ihe aCUnts ofthe Ctywny are not require(I lo be alited undw Pèrt 18 01thè 2008 Act and are eligit4e for independent examinaltcfi. I report respect of ry examinathtin of thè Companls aeeounts carrieo out under ¥ection 145 gf th¢ chan'e5 Ad 2011 fthe 2011 Acri. In Calng trt rny examinab.on I have folkwd the Directk•ns given ty Ihè Charfty Commission uNlér sectkm 1445llb) of ts 2011 Indèp•nd•nt Ex4m5Mtrs Stat•mtnt Sinc• the Compatys 9ross income exueded £250.fAKI yre•I be a fferhthr ofa body li8ted in 5ectMM 145 of the 2011 Act. I confirm Ihal l am guaffieil lo undertake because l am a rnernber of ICAEW. wluch 15 one of Ihe listed btxSie$. I have cKJmpleted my exarnln8tl. I confinn that malters have lo my ¢onnedTr)n lIh the examination givin9 me ¢au3e to believe.. 1. accounting records re not kept in res ollhe cOmnY as reqrArt ty stttion 386 ofthe 2008 Art or 2. the aecounis do ntst acojrd Ihosé rÈcords.' 3. the accounis do not cOmY with the accoun1M re•Mroments section 396 01 Ihe Act olher Ihan ary TequIrent Ihat the aLwJnts give a'true and fai¢ wthich 15 not a matter COilSKl•red as part of an independenl examination., or 4. thè acUniS havè not been wepared in accordance v•ith the ftlld$ ant1 prKicIeS of the Statement of Recomrnend•d Pract& for accounting aThJ teporlirtg by Charities lapplicable to charibes pPan[Ig thew accouma in accordafttè 1h the FInancA Repon¥)g Sandard apptscabbe n Ihe UKn¢ RebI of Ireland IFRS 10211. I have no concems and have come across no othef rnatters in C¢¢1)n wah Ihe exarNiati)n to altention should be drawn In this report In order to enable a proper under51andtng of Ihe accounts to be re8drtd. This few1 ts made sowy lo the Compaws Truste¢s. bcéjf. in %cordanc8 Ih Part4 of tl Chaiibes IAcc¢unt$ and Rerx)rtsl Regulation5 2008. My work has been undertaken so thal I mYhE 5tait to Ihe Company's Trustees those maNers l am required to $tate to them in an Independent EXane¢S R•port and lor no other purpose. To Ihe fullest extenl p8rmitted bylaw. I do nol accept or assume responb4ty to anyone Olmrthan the C¢xnpany and Companys Tntsttts as 8 boty, lor my or tor thts report. Hugh Losk FCA CTA Harris 8 Trotter LLP 84 Cavendish Streèi Lon¢on W1G8Tg Signed.. Oated.. 22 PJ4e 10
Bromley & Dlstrlct R•fom Synagogu• Llmlt•d harity Numb•f 1098431 FOR THE YEAR ENDED 3Q NOVEh1BER 2021 STATEMENT OF FINANCIAL ACTMTIES Unrotrf¢tsd R•strf¢t•d Total Funds Funds 2021 Total 2020 INCOMING RESOURCES Incomln9 Resources from G¢n•rntod Funds: V¢Yuntary 1COmè." Subscripbons Rec'blelRecoverable Tax Donotions Rec'blelRecoverat4e Tax S¥le ol Burial Pbt$ Grant5 Receivable 153.055 13.552 7.238 13.678 153.05S 52,244 7,238 13.678 153,076 53,841 32.571 4.007 38.692 ActivRies lorgonernting lunds." 8equesULegacy Other Income 1,000 9.167 20.227 450 20.677 Total In¢oming R•sour¢•s 212.217 39,142 261,359 253.662 EXPENDED Costs of Generatlng lun(ls 2.107 2.107 2.305 Charftable A¢tivltlvs Sub$cripiion to AeltgvS Orgthsation Grants Made Cost of activilres in lurtherwtC• of the Chanty$ Objects 19.900 175 154.488 19.900 20.390 192,314 20.227 24.269 179,790 20.21S 37.826 Governance Costs Total R¥$ource$ eXnded 176.670 58.041 234,711 226.S91 NET INCOMINGIIOUTGOINGI RESOURCES BEFORE TrANSFERS 055 Transfers beh¥n Funds NET MOVEMENT IN FUP40S 35.$47 100 35A47 118,899) 100 118.799) 16.64 27.071 16.648 27,071 R•eonclll•tlon of Funds Total Funds brough¢ foTrvafd Total Funds carried fowrd 308.790 344,237 638,031 619.232 946.821 963.469 919,750 946,821 noles on pages 12 to 20 lomi part ol Ihese 8Ctounts. The Sta1errntoffiru81 a¢tiwtNts nclLk1es am 9•in5 and Jss8s in the year. 1 inconmrg rnSours ardiBsOurS exwrbsed d•11 from contsnuiry aclr¥ilw. Paga 11
Broml•y & Dislri¢t R¢lorm Synagoyu• Umlt•d Charity Number 1098431 FOR THE YEAR ENDEO 30 NOVEMBER 2021 BALANCE SHEEf AS AT 30 NOVEMBER 2021 2021 2020 Flx•d Ass¢ts T8n91b Assets 781.944 793.835 Current Assets Stocks in Shop Debtors Cash at Bank and #i hand 1.$49 35.366 227,719 264.634 1,S79 35,575 2f11,017 238,171 10 Currnnl Liabi15118s Creditors.. amounts faNing due ¥Ain one 11 14.348 9,186 Nonluttent Li•bllsties Credil¢rs'. amounts falling dL over y 12 68,761 75,999 Nel Assets 963.469 946.821 Represented by unrestricted Funds Restricted Funds Total Funds 13 14 344.237 619.232 963.469 308,790 638,031 946 821 The ch•ritaWe cowy is entw to exemptth frthn aJrt under Wion 477 of the Companies Act 2ff6 for ar 8nded 30 Novamber 2021. The members have not réquFred the ch8rit8ble cemparhy to obta41 an audit of its tinarlJI ststements for the year ended 30 November 2021 in accordance Mth $ect¢on 476 01 the Companie5 Acl 20C6. The trustees acknthYTedge their resp)nsibilItS fc la} ensuring thal the ChsrrtAb company kÈèps acco11 rtC)S that compty with sed)n 386 of the Companies A¢1 20L% and Ib) Pfeparing financial slatements which giiR a true and tsir ifjew of the stale of alPaws ol th• Charitable C(PanY as at Ihe end of each financial year and of tts surplus or def11 lor each financial year in accordance wrth the requirements of seclKJn 394 and 395 and whKh otheThw5e compty wth Ihg requirements of the C¢ynp8nS Act 20C6 ting io finala1 statements. so far as aPpIable to Ihe ¢haritablp ctsmpany. These financi stalemen15 have beèn ppared in accordan¢e with the provisions appkable to sm81 companie$ subject lo Small compani wime in accordance vrith FRS 102 SORP. The financial statement5 were approvgj by Ihe Board (rfTrustees 201h January 2tr22 arJ were signed on its behalf by.. M8r anf( aimanl Hurtey ffreasuierl Page 12
8roml•y & DIstri¢t Rofoffti Synagogw Umlt•d
Charity Numb•r 1090431
FOR fHE YEAR ENOEO 30 NoveM8ER 2021
NOTES TO THE ACCOUNTS
1 ACCOUNT5NG POUCI
1.1 8ao1s of pr•paiatlon
- The financial statements have teen PTepared in accuttav•th the Charibes SORP IFRS 1021-
Accounln9 and R•Ping by Charitses". Statemert of Recommended PraciKe appllcable to thati
prtparing th"r a¢ccyJrts in aryxydan¢e vAth the Financ1 RertIa Standard aPIcle in the UK
and of Ireknd IFRS 1021 leffve l Jarwary 20191. the Financial Rewting Stsndard
appIlble in the UK and RepU1C of IrelaThJ IFRS 1021 and the C¢ani•S A(a 2LVJ6.
- Bromléy 8 Distnct Refom Synagogue Limrted meets the tsfinibon of a benerrt enbty unr
FRS 102. Assets and liab"e5 a initi.ally recK¥Jnised at hi51orical o)st or transajion value unless
othemse staie(l in the r4ent ac¢ountin9 pow.
1.2 Fund aGeounlln9
. UnwtriLW fvnds are availatAe at the disrydion of the eoard oftrust•es in furtherance ofthe
gengral objectiV8s Of the chanty.
. Restricted fvnds are subjethd to speofic reslriL"Gw the1reXpLW0 imposed by iho or
Ihrough Ihe terms of an aF¢4. Tr uses of thè festrvxed fLwKJs are set OLtt in the notes to the
finarwAal slatsrnenls.
1.3 Incomlng r¢sour¢•s
- Donations. legacte5. subscriplrons and other frxms of ¥dLtnl¥y income are r¢cognised as inccmin9
r•50urces when reeeivat4e. except insofar as tw are ipable of finanryal measwement. 1me lax
Tecoveratle in rdalion to donab.ons and SLthSUipS rec•ved under Gift a aLw recG¥nised when
rcwvatyè.
1.4 R•SoUr¢ •xp•nd•d
- Expen¢tswe is rec££ni8ed on basi$ as a kabilty is wxurr•d. Expenditwe inc4th any VAT
whith ar? 1rrecovuae. and is rep(1 to the SOFA as part of expenditure to which rt relates.
- Expenditure grants is recu¢Je(l once Ihe Twst has made an UnCLdItiOnal commitment to pay the
grant and this is CnmUnted to the beneficTrary or the gant has been paid. ¥thichever is the èarfieF.
- All pjsts artr allo¢aitd behveen the eypendilwe ratews of Ihe SOFA on a ba$ designed to fellect
the use ofthe re$out
Bromlty & Distrlct Reforni synagog uned Charity Number 1098431 FOR THE YEAR ENDED 30 NOVE118ER 2021 NOTES TO THE ACCOUNTS 1.6 Stock Stock is vaued at the of cost and nel realisable 1.7 Pen$l¢ns The pension costs ch8rged in the ftnancol ststemerts reprwnt the c4)ntri)LlnS payable during the y•8r in ac¢ordaru wh FRS.17. 1.8 Tax The charity is a registered chartty and &cordin9ly is exempt fiLvn taxat on ils irKome and gains where Ihey are applied for charitable purF)ses. 2 ANALYSIS OF TOTAL INCOMING RESOURCES Total Unrastrkt•d Restrlcted Fund Funds Fund$ 2021 Totsl Fund )20 Voluntary Incom•: Grants ReCeae.. Communrty Security Trust Donor Trv5t Goh4man Trust Royal Borough of Green%bryth 3.236 252 3.236 252 10.000 13,678 3,215 105 13.678 4.007 Refund of ¢>v•rpald bank fees: Relund ol overpaKI bank fees Interest 6.537 8.537 4.467 11.004 11.004 Adi¥1t9 for g•Ther*iing funds: Cheder EducatK)n FurKI Raisiny & Soual Events Hire ol Garden RcM)m Legacy Reh3w & Ritual sthl Visits Other 320 5.619 2.558 10.572 2,054 10.572 1.OCrf) 13.690 13.690 10.167 Page 14
8r(mn1 & Dlstrl¢t R•fomi Syfi•g0 UmR•d Charfjty Nwrb•r11J98431 FOR THE YEAR EPIDED 30 t40VEAtBER 2021 NOTES TO THE ACCOUNTS 3 SUPPORT COSTS l(Kaknan to aCINit on •1 wrwl." Adrnin. Audi¢ & Consurt- &Esi Aceount. rw & Total FuTrY 2020 FuThl 2021 Cosi Gon8rlng FvrKIB Gw8r8lw Costd ChrftY• Aetfjvltles 2.107 2.1 2.305 E¢JtKation Minister 28 H)h& Road Rd410 athd Ritual 9.753 17.686 1.789 2,4 6.284 27.419 1.7 2.4 6.284 22.C12 6.893 4.308 8,068 Total Support clS 14A TAL RE Tatal Fund 2021 TOI FuTrY 2020 Propwrty S{wl C05ts Costs Olher clatSoA C¢at olGthwratlng FthwlB 2.107 2.107 2.305 19.90C 19.90Ct 19.KQ 20,227 143 4.087 4.203 4.087 4.2Q3 3.e83 RSY Nelzer O•aff4u5 Lek61 LIK Rnt¢w TrnSichlr8Th.$ Gharity 4.519 4.366 4.324 1.125 F8hikCe Centre. AJEko NwJhling Hammerson 1725 238 6.829 Oth¥ Charflabl? Ocffjats. e•¢h up to £25) 311 2D.3 Ihe chw[lS otswtts 24.1S9 24.159 26.6B7 3.8 21.789 3,432 Sayices arKI Office Suppkes 28 WL8nd Ro•J Cat•ring & 73,082 1033 2.490 15.572 3.033 39.W 17.654 Edut8tion Furwals IlULn9 JJ8S 27.419 17.854 17,663 37.439 51,571 Proltssn Fees R¢l#>oJs 6.284 1.037 27.881 1.037 535 28.252 17 27.861 27. 19 18,115 42.K8 7.31 16.1 7.861 234.711 2ZO.59J P¥Je15
8roml•y & Dlstrlct R•fonn Synagogu• Limited . Charity Number 1098431 FOR ThE YEAR ENDED 30 NOVEMBER 2021 NOTES TO THE ACCOUNTS Unr•strfclod Restrlcted Funds Funds 2021 2020 S TRANSFER BETW Bank Charges 11001 2020 NEf MOVEMENT IN FUNDS FOR THE YÉAR The net movement in funds for the year is ststed after chargirwJ'. Oepre¢iaknn of tangbi le fued assets- lor use by the charity 27.861 26.252 Indep.endent Examiner Fee 7 EPIPLOYEES Numb•r Numbet The average monthly number of full time employees during Ihe year ¥Yas'. Minister oirice Administr*ion Employment Costs Wages and sarles sla1 Security Costs P&n$ton Costs 72.3SO 11.361 3.607 87.318 57,964 7.434 2,007 67,405 Number Number The number of empkIS whose annual emoluments ere £80.CQO or more were: Paje 16
Bromlgy & Dlstsl¢t R•forni Synagogue Limit•d Charlty Number 1098431 FOR THE YEAR ENDED JO MOVEMBER 2021 NOTES TO THE ACCOUNTS 8 TRUSTEE UN D ÉXPEN ES The ¢ru51ees are threctors of the CnY fe¢eived no r¢murwall. norere tlw reimbwsed any expense8 in the ar. 9TA GIBLE FIXED ASSE L•asehold Fweettold Praperty Fumftufe. Flttlngs Land & Improvem•nts & Equlprywnt Computer Equlpmen¢ TOTAL As al 01112r2020 Addltion Disposal As at 30111r2021 108.570 990.772 134.041 15.970 1,701 1235.084 15,970 108,570 99).772 150,011 1.701 1.251,054 DRECIATIoN As at 0111V2020 Chafge for year Eliminate on Disposal As at 30111r2021 325,020 . 19.663 114.857 7.145 1,372 441,249 27,861 Q44.683 122,002 1.556 469.110 NBV N8V as al 3011112021 107.701 646.089 146 781.944 NBV as at 3011112020 108,570 665,752 19.184 329 793 835 1. FF&E additlons relale to.. Streaming Equipnnt £4.800". FI Alarm System £8.760,. Inin*kr Afarn Sysiem £2.410. 2. Al tangible fixed atsets are used or to suppjrt tharitabie puooses. 3. Capital commrtments ¢ontracted for as at 30 November 2021 £N 12020- £Nill. Page 17
Broml•y & District R•forni Synagogu• Lknited Chartty Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 NOTES TO THE ACCOUNTS 2021 2020 10 DEBTOR Income Tax Recovernbl• Prepayments SubscriptK)ns Chanukah Fair late deposit of mons Gddman Trust CST Donor Trust 28.990 31.704 1,736 935 771 252 1,2CQ 35,575 35.366 11 CREOITORS: Amounts lalll due wjithln one •ar Ernploymenl Cosls pPatd SUbscripn fflons Aduh Edu¢¥In teaching invoi¢e$ Prepaid Adult EducatKm moi*$ Securty Costs Maintenance & Utilrtie5 Funeral Expenses Other Credrtors, £500 8,531 2,490 1,793 4,528 2,954 320 24 250 119 9,186 14.348 12 EDI RS:A lallln du• er onè •ar Joini Jthyish Burial Society {JJBSI JJ8S 98ve Bromley & District Reform SyYwogue180RS) w IntSt free ban of£108,570 In Juty 2020 fot the purpose of enabling 8DRS lo pUhase a lease on 30 grave spa at GreènAcR5 Kemnal Park Cemetery. Any balanca ol the loan is due and payable in 20 years Irom the date of the agreement signed by BDRS on 28th October 2020. £39.809 has been repakl bk to JJBS folkwling th& pu¢h¥se of elèven grave spaces by synagogue membw5. The agreernenl with GreenA¢res Kemnal Park grants 8DRS a 125 year lease whi¢h is recorded in the Lan¢Y Registry and covers the entire Jew5h burial arèa of SO burial plots for whKh BDRS wll pay a rent of £1 per annLWn. Page 18
Bromlèy & Ol•trlrt R•lom) Syn•gogu¢ Llmited Ch•rfty Numb•r 1098431 FOR ThE YEAR ENDED 30 NOVEMBeR 2021 NOTES TO THE ACCOUNT5 Ic Balancg ¥ Transfèr Reallsld t1D•¢ Between Gainon Incoming Outgolng Dpn 2020 Funds Disposal 8alan¢e as at 30 Nov 2021 Unrestmxed Funds 1C 212217 14 R The ino)me funds ol the trity iUt fvnds cryi5wwJ thÈfdhywy untrxptsided balaKes ol donalhs and grnnts hejd on 1ftt for 5p•ofic purpose& Movem• Gfants I IntÈrest & Donatioti Gift Aid Rocvl¥ed Re¢e6¥ed or du• InR Balonc• as Trnnsler at 1 Dee Between 2020 Fund5 8818n¢e 4$ at JO Nov 2021 Outgoing Depn Board of Dewties Burial Sthtme c¥ Comrnunty C*der.General Chedei".Ou¢iffjs Extemal Chaiits.'Duwtts J8d( PeltheyGrant Director8¥ Mvsic for Servrceg 8uilding & Sarthary Rabbi's Di5fft1thary S¢rolls TranSrt 17.654 117.6541 {2631 {1)) {4701 (20,3141 737 120 549 650 827 100 11,642 2,396 1.937 1,837 13621 118.77n 611.002 450 1.668 1.854 619232 1,854 838.031 2.396 39,264 18.777 Page 19
8romley & District Relorni Synagogue Llmit•d Charity Number 1098431 F¢)R THE YEAR ENDED 30 NOVEMBER 2021 . NOTES TO THE ACCOUNTS 15 ANALYSIS. F NET ASS BETWEEN F Unrastrictad R•strict¢d Funds Funds Total 2021 Fund Balances at 30 November 2021 ar• r•pres•nted by.. Tangible Fixed Assets Current Assets Crediltsrs amounts falling due wrfhin c¥* Crtdrttys.. amounts falling due after one year 170,943 256.403 114.3481 168.7611 344,237 611,001 8,231 781.944 284,634 114.348} 68.761} 963.469 619.232 Page 20