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 Inf￿rnal￿tr 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￿ Cha￿an) 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 Blryn￿Y 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 pu￿5¢$ 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 V*ilh Ihe current statutory requ1￿mentS. 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 Reput￿lC of Ireland IFRS 1021 leffedNe 7 January 20191. Since the ChaTty qualifies as small under Sect￿ 382. the Strateg￿ report required of med*Jm and large c¢)mpan*s under The Compwb*S 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 2￿2 ar*J ragist8fed as charity on 8 July 2003. 11 15 a charrtable ¢ompany Iwnrted by guaran￿ and eStab￿Shed 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 wh￿h they must be re•gleded at th¢ r*xt Annual General Meeting IAGM). All members are ur¢ul*ed with invitations to nomin*e 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 Mam￿rS 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 opportunit￿S for infofmal dissemination of appropriate information regarding Board functions and stnKlU￿. Trustees fam11k8risatK￿ wilh the Board Commrttee xtrueture. and ￿11￿￿t￿S arisè through Ihese nfornal meetings and discussions, as well as committee membership, Part￿lpat￿lD in Board meelings and event$. Abo infomialion on variyts commiitee membersh￿5 arKI *t1¥tt￿5 are maintamed in the Synagogue's Administralwe Office. anisational Str[￿t￿re The Board of Tru$tee5 adminisiefs the tharity di(ectly, through an Exeortr¥e Committee and Ihrough various su￿¢0mm￿tee$. The Boafd meels a minimum ot eight lunes annualty. It 15 respofi$ible for lh¢ $trateglC direction and Fdic*s of the chanty. At 1xese￿ BoArd of Trustees has 21 members from a variety of professiM81 backgrounds. A Bo¥f¢J Chairman is elected by Ihe rnembers to manage arkl omee day4frJay o¢tNitk?s ofthe charty. Thère are subr oFeiational matters. includirvJ finance, heatth & salety. security and admlnistration. Page 2 8romloy & Dlstrl¢¢ R•forni gyrMgogw Lifi4 C*èrlty Numb•r 1091431 FOR ThE YEAR EWOED 30 Nov￿￿eR 2U11 REPORT OF THE BOARD AND TRUSTÉES FOR THE YEAR ENI)ED 30 NOVEM8ER 2021 Head fea(*erowu. - A Asamore É228 - JAShI￿rt £170 - A Ashmore t1.138 - V Asl¥nore . B d8Lang8 - R Green - S klxley . S Hywns H Smaii -STa (2020.. É2181 12020.. £NIL) 12020.. £12&1 IW¥J.' É6.394 12020.. £1651 12020. £NILI 12020". £7831 {2020". £151 {2020: £n3} 120•.. £NIL) £391 £0 £0 £1.174 £155 No ffj$Uran￿ has been ¢xrt 10 yoiedV% th•nty h)sses arisry Imm w*dor¢¢f￿01 Ibe tru￿8¢5. Ne>lF*r hwe the tru#ees ￿deft￿d Mi respeu olihe of anywj D*ts Protecuon Pulley The Trustees et)SWES IhJl Syrt•gWL* is in LX￿n£*￿lth thè O•t• Proter*on Ad 201a￿d Gewal Prtst¢ctiun RagulatiLth 2016K79 IGDPRI E*ciroThcCcwmwK•lw)n (EU DweCh￿l RegUlatiL￿ 2W3 VECRI. and aaThfth8$: Inlem81 risks are n#M¢¥d by the wrplernenl•lK￿ olprocethJTes*Jr 8utithsaiiM of•11 ty8rwction$ prqe¢s. ProL*dufes are in to health and safety oftMen**rs. s¢•ff. ¥oluNeers ￿l*tOrS to tr* synagog￿. Th25È w￿durES *e pet•JthatyreY￿d ta Ih•l I c4nlinue 10 mee¢ts* need$ oflhe tharty. hJwher key elem2rt ￿ the fflarwemerrt offriar￿la1 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) fOrn￿d ￿1th the c4)pus oladtrancThJ Progrew¥e ￿a￿rn by the yo¥isKJn )d rna1nknan￿ Ofpu￿1t￿thp and fc*sLth 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 GanSVje￿d lThe Q*iity Con)ntssion* 9enwai gi￿J•￿e he￿f# •id in partthl¥r its swiple￿nt3ry gLNda¢Ke on advarKwwl ofRW fow W*P￿tenefit. In orderi0 ￿rtherth¢)sfr 9v48rr￿8 trx*Jy has.. - pmwred prenHses - omployod a fu114wxe r•bt4 education . Instale¢ eqLwment 10 $tre•rThr* Ofsw¥l￿S. ¥eakv5es5i￿. . e$lablishEd a Swday SCI￿01 fci*den lof meBknws' ththji -eM￿0Yea a part.ime Head Tead*rfor its kndaYSd￿ . pmile p￿￿onal s¢¢urity oir￿10r￿e thder -e￿•bIl$￿ a yoth youlh prograrnme - *8iablistsd • L￿rary *ilhin the p￿1 - eslablished ¥ Sopal Ceth fv okjw M￿be -prcdu¢ed a Ma9￿￿e *+ich detaib all Syn8gogL*'S 8a¢vths fwhn &Kljo Ye￿i￿n IwThembWS bwtfii - e$lab1i5￿d and Ma￿al￿e￿ a and a oknr . Installed and Ma￿laIned Securty aNxI dour enlrywems ftrtht *cuiityrfitS afyj T•7￿01$ •KI provide waining via the CST for daDr￿￿ThIee - 10 have a represeni3tive on th• Boarf ol t￿p￿S eathye¥ repreaenthtve on the BrOm￿Y SACRE tYJm)& . tstabllshed aJew15h cemetery in Lrtsfk Tl* m¥nagefflenl olthe s￿a909ue is Truslvs ¥rt eleaed arwwalty ai AGM by *1 nEmbersvh) are enttsj lo Vote. The Exeojtive Off*ef8 are th•Ch*m*n. Vxe Chawman. artd Trt•SLWef. Tru&*es apwni 8n Execuliye cl￿￿1¢+8 c*n5isOr¥J oflhe Execuli¥e Officer&. Ihe Cha4Thnan ofthe E￿atIon Ctynmhtèe aTrJ lh• Senior Wardtn. In add11K￿. the tsu5*es app¢rd of ff¢rnbers lo b¢ • wre5¢rtat￿e ollhe tn*s. 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$trlct Reform Syn•gogu• Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 A quowm for a trustees meeting is ha￿ of the Executp40 Officers plus a thxd of the remaining members. The minimum number of m*tingS, thè prcce55 by whKh th8y ar8 lo be tslbBd and any maltgrs or siluations which may Inval￿ate such calling and the aCt￿InS taken at meetings. are set out in the Goveming Dctument. Mfftutos af• kept #nd aT• a￿￿￿13b￿ for publir suutÈny. Trustees are kept irtf￿ of the and delQ)erètv)n$ LYsukoffMnitlees by the thim of each Su￿comMittee who is dire¢tty an>h£rable to Iw$lees. All contrxts of emptynent are appro￿1 bythe Pmxrd ofTrustees. Subscriptions for mgmbership are recommerttled by the trustee5 are SL￿1'eCt to ¥pprov81 ty the rnembws in thg AnTrU￿ General MeotWl9. 8oartl and the Trustees The Board are alx+ the trustees and seNed durmg the yeart￿￿e.. M Brooks-Evans Ichaiman) K Hyams {v￿￿chairMan) L Lewis Ise¢retaryl IresKJned 23103r2021) E Fry IS8cretary} (app(xnted 2310312021) S Hurfey (TreaSu￿rI M Abr8hams18ppointed 2310Y20211 S Alberti VAshmo E Carr M de Lange M Freeman R Greenloppointed 23ffj3r20211 G Harnis A Jack5 Dr P J&ffree (resigned 23103r20211 B Kurtz J Milli$ Dr J Posner H Sm811 F Spiegel N Springer J Taylor (appointed 23103r20211 J Wodf lapwnted 2310312021} No trustees received ony rem￿eratiOft 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 wiN*JwwJ in51itubDn. organisation aThJ prernises io thance the practices ofthe je￿ISh f•th WIt￿n a progresm anLI e9athtarian slnKture. A¢tMties tndude thanlable givin9. e(lucatK)n frjr ON ages, de¥glCon￿t of its k¥em￿. soraal K*Ogrammes for dder members. youlh wogrammes. as well as reaEhirKJ otst into the ¥Ader cunmunty in V*tibch the syn&ac¥ue exist5 and op¢rale5 for Ihe publtc benefrt. In or¢er to C￿li1￿Je with many ollhese admlies thjring the Cov¥J-19 reStri￿l0n$, the charity moved all ol its a¢bvi1￿ on4K* w8 Y¢￿TIlbe and Zoyn. The dwer relumed lo the buili*ng in Sewnber as'chai s￿￿1. W￿1h a new OnlU￿ enrohnent sy*em. 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 $4 uTrJew 16$ irm￿yed wrfh the Ch8dw ofwh** 47 a￿ Sluderrts varying in a9e from S to 13 years. Classes are run bya cKMrt*naiion ofteachefs * clas5-rTrJm a5w¥tsnl¥ plus a Head Tea￿￿￿. In adthiKJn. there k8 a PTA 9rw aThJ a ￿_b.rr* m￿¢ tead*r. Tr Gan group) meet a Sunday and a regisler of 7 chi￿n. Two t4)wse$ ran throwh the year. naff*ty. Gateway toJudaisfft and Helxew. Therg were alw a ryjntsr ol slarKkalone SI￿ s•Ssie￿5 kd byttw la￿1. 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 Je*ish value aTrJ cor1m￿rntrt. This is exwessed in pat by SUPp￿1n9 exlerMI tharilies. A number ofdlarities arts rec¢mn*nded by Boarf members and aftw discuss￿ three are approvèj bythe Board. There 1$ no benL*rnark 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. c￿tre prtyide$ a twtymontNy meeting arsd qathering for soc¥al purposes, gentte ￿er￿se5. and varied lecture5 and programmes fcf meffl￿rs. The Social cent￿ 15 sell_ILAMled aty$¢an￿ wilh tran¥Kyt rxjsts is wovided by IhE syn8gogu? via Ihe Transport Fund set up in 2013. In addthn I￿ Syna9ogue provi(les pa￿al fU￿•ng f￿"¢aring Comrnunily Tea P8rtse¥" The Social C¢ntre was lo rneet in person during the lattw part ol the year. t4Jt ts Tea Parties remained on ZODM. A 8erea¥ement SupFKXt Gmup was also rJeated li May. YA8S'. YouThJ Ar￿5 ol Biom*y Synagogue was ueated during 2021 under a Youth Cc#Ndinalor. Yourg adutts themsel¥es lead this new group forthe 16 to 25 year oh1$ of o)mrnunty During the yeaf a number tsf evenls were hdd. A number of thI￿ren 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 w*thin 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 Ll￿dOn 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 fam￿leS kTrThvirrfJ ihai they can visrt th*r love<1 one's grave wrfhout embthing tsn a round trip of 70 miles. The ¢Yesignated La￿1 aw in Gree￿e$ Kemnal Palk has 50 doubJ8 depth ￿l￿al F4018 ofwWI 30 FAot8 wwe g8nerousty frcrfn thè Je•¥i5h Jcmnt Buil* sc£￿ (JJBS). nv Wider rnm Another key a￿a is inv¢Yvement ￿lI￿1n loc¥ We have a St*0￿$. vigb"n9 kYogramrr* admbnistered tsy a memb¢r oflhe Board. s￿￿5 and Cub Scoul P*s r￿veSt iovisit $yn4o9ue lo meet currthumldub ba¢J9e Te0￿rementS. Our prwamme aKns lo inlfoLluce Jthwsh hislcry. traditiorts. yathces an(1 al*¥rt￿$. Du8 to Covi&19 ￿SIn￿lOn8 ng visits were possibl¢ (lurw ihe year. The synago9ue continued rt5 involvemènt wth CCJ (Counci ofChri$tians and Jth¥sl and 3FF (fffte F*ths Forum) wups. In Ihe s￿}8909￿e hosted a "Zoorn. ￿ffee rnoFniThJ as part tslthe M￿llIan Trust luThJ raiwng evenl. P•g• 5 FOR THE YEAR EhWED 30 PIOVEIA8eR 2021 Chawity Number 1090431 REPORT OF THE BOARO AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 H￿JhI19hl. whi¢h is cwwemented by a wee*ty email nv*s it￿$ ¢*lled e-1￿h1. In •Jditiw tre 5ynayogiiè Jvces a spdEen version cal￿ T*kirtg HvJbbghl, for memb*s of ts ci)xmunty who are unable 10 read a print v8rsion ￿j11n9 2tr20 H*3hl*Jht was wailable buldurir¥J 2021 the Oecision was made to piwde a pmled vers￿n. aL%o in cohyJr. frff lI￿e ￿l￿want it. The prini8d Ftghliqm be prinied up tQ 5vA limes a year. linkqd lo Ihe festlvats. with the c•Je￿ &￿￿>$Y$t￿n. Sa￿5 of 8uikAI Pfots 10181ed £7.238 and red￿￿ l)an lo fv ￿8$. Grart15 re¢eiYable a￿ £13.678. £3,236 was the Dty)or Trnsi to pay". tl.880 lor •Juft ched ie&hets 10 amend Hebrew dasses", [1.218 I￿ardS RJ Sum*r costs f(*4 th￿￿ren'. £180 to relund New M&nber Packs gNen out ¢JuiwyJ the yew and £128 cl*dertyoulh cJLts costs. £19) wa5 trom the Community Security Trust to assis1 ￿1h Ihe cosi ol secunty oWtI￿ High Hways £252 w05 from Ihe Goldman Tru5110 pay for a SKldurtp be sNen lo rntyTrt•r of ChetsrCla55 7 •nd £10.COJ Infection contrd supwt hJr¥JiTrJ Irryn Greenwich Borouyh C￿￿1￿h￿h aH¢y*Ed us to Upj￿￿? our slroaming and wcurity 5Y5tm and p￿ch&Se egupneni re*ty the bu*JirvJ. Oiher Income of£20.227 a numt¢r of itfrms whKh are netted off ayain5l￿th expenxs kn allc a cThnpafwn to b￿jget. in(knJin9 £10.572 frrm Hekni and Gat￿aY ¢0 Jwlaw st¥dent¥ aTrl £6eo from nvrHn¢mber5 pay￿9 for IhBir chikllreni b •tteAI Harnes￿1. Also ontroff unwwtsd Inc￿ of £6.537 from HSBC to refvnd of oveFpa*J ba￿ fee thJrirYJ perbj Juiv 2C¥)S to J￿e 2020. The adjv51ed IDial lor 2021 £1.910 Yetse a bu(S¥i olE3.5CQ. £1.810was fij￿$ ra&sin9 mcrme hanukah evenb in December2020 and NO￿￿￿*r 2021. Trre wa5 ro FEvenw Ircrfn scr￿￿ 8 s¢art gioup ￿$11$ ¢JtKirg the year ColK￿l9 rnslriciAJry5. lot•1 fL¥2020 wa5 £3.¢W. Interest In￿￿e 01£4.467 relat•s 10 th• f6fur•J Lrfty•o•vJ ts￿k fees. Total Umr¢$tri¢W in¢tynfftg resowe*thven￿s was £212.217 ft*the)*ar1É188.517 odpjsted CLYr4>ar• to a budyeted amount ofE177.070). The CL)mpaf•kne adtsusbj fwre fty 2QO was £169.54Z. Py6 Bromloy & Di¥trl¢t Reftym Synagoyu• Limlt¢d Charlty N¥mbor 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARO ANO TRUSTEES FOR THE YEAR ENDEO 30 NOVEMBER 2021 Resourc￿ E 'Subscription lo Rdigious OT9anisation' of £19.900. This payff*nt to Reform Jud•sm is calculated at 13% of prior year Svbswbon in¢on* and is in full and finat settlement of the 2021 Leyy. Other expenses ladJJsted for income and capifal items) assoriated wilh the syna909L*'S a¢bwts"es obhectives are.. 'Minister and Religion & Ritual expenses'_ £7.277 versu5 a bL*et of £12,400. In past years High Hotyday serv￿$ 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 tur*s a year in ¢olour the option lo receive in the post w *tronically. Adju51ed costs aSS￿lated ￿ day lo day $yntyw adm*liStrat￿ Ind￿je.. .28 HighlaTrJ Road eypense, of £24.575 vèrsus a budget of £28,740 and '￿an￿Ment & AdnwnistratK•n expense'_ £3.991 versus a budget of £3,900. A change of Insurance broker resulted in a saving of £2.481 against budget and Utilty ¢OSts ￿ETt und8r Wt as the synagogue buiklww Iyas not in use for m￿h of 2021 due to Covi¢J-19 re$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 i￿luded un¢Jer Ninisier and Religion & Ritual.. The syna9¢>Jue did no¢ 8mpkny a YIMrth Worker dI￿n9 2021 WKI there w￿re savings in the cheder. As a ther• is an Vnre$trthd net excess for the.year of £35,448 swves, after adju5twig for income and caprtal items, an excess of income over Exp￿dIbjre of £21.324 ver5u$ a budwed ex￿$s. of £600. Detsils 01 unrestrKted ftm¢Js ny)¥ements are sel wt in Note 13 to ￿ Acco￿15. BALANCE SHEET Fixed As Th• Leasehold land for Kemnal ParklGreenAcres is depreualed over 125 year5 from 2021. Streaming equipment TrKdS upgrnded. a new Fire Alam System in$talled and the Intruder Alarm System up9raded. Details of ca￿tal 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 A￿unts. bscri tson Rate Increase 11 1$ the policy of the charity to Ma￿taIn cash ￿anceS yt*. and to othely bolstef and sustain reserves. Cash balances V*we 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 considerat￿n 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 Rth*rni Synagogue Llmlt•d Charlty N￿mbEr 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¢tNit*s can be maintained, consideration is given lo ways in wh￿h 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 OPPthlun**s 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 O￿nts. - ILErther active pursuit of new members. - continued maintenance of the premises and surroundin9 grouThJs. - active invO￿eMen1 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, $99 C￿b Trust lo invest in youih xttvth'es irthouse. - to encourage new members to the 8oard. partthkrty those lh*￿ not seNed ort Boafd be￿. lo continue wrth inpr¢)vemenis to th8 S￿aJI ogue gardens. - to employ a full time rabbt.. Page 8 BTomley & Dlstrlc¢ R￿ornI Synagogu• Umll•d Ch•rfty Numb•r 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021 R•sponsibllity of th• T￿Stee$ in relation lo the financial stst¢m•nts The trustees {who are also the dsr8Ctors of 8romley & Distitt Refom) Synagr*3ue Lwnilod forthe purp05eS ol company law) are responsible for preparing the Report of tl* Trustees and Ihe finatKral stateM￿ts in ac¢ord¥tKe with applica￿e law an*J 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 applicat￿n 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 consist￿1￿. Ibl observe the method$ and prInc￿leS in Ihg Charity SORP.. 1¢) make judgernents aThJ eslynates that are reasonable and pnJdanL Idl Pre￿re ihe fin•ncial statement5 on the 90in9 cCr￿eM 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. $ubJ"e¢l to any material departwes d18clo￿ and explai￿ in the financial st*ements. The trustees afy respons0* for keepirtg prtw acCountW￿ records wA)ich disckise with reasonab￿ accuracy at 8ny time thg finan¢kal F¥)sitN)n of the charitable company and to enable them to 8n3urÈ thal the finan¢i¥l ststemenls c￿pty wth the Companies A¢t 20C6. They aTe aLso fesponsible for safeguardin9 the assets of the ¢harrtable Company and hence for takirvj reasonable steps the prnventth￿ d$tection d fravd and ot￿r irregularities. M￿b￿S 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 d￿n9 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 d4￿ctorS 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 reportir*J *countant is avMTe of that informa￿n. 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 ch￿ty T￿￿te•S on my e¥aminaUon of accounts of ihe Corrwny fOrv￿ year end¢d 30 ￿)Vemb•￿ 2(rd1. R•$ponslbllltJ•s and Basls of Report As the Trustees ol the Company land its direclors for Ihe purposes ofcornpany law) resP)￿th for tho a¢¢ourts in accordance wlth the requlrements ollhe Companw Acl 20[￿ fthe 2006 kri. avin9 ￿tiSfied ffryseff th91 Ihe aCU￿nts ofthe Ctywny are not require(I lo be a￿lited undw Pèrt 18 01thè 2008 Act and are eligit4e for independent examinaltcfi. I report ￿ respect of ry examinathtin of thè Companls aeeounts carrieo out under ¥ection 145 gf th¢ chan￿'e5 Ad 2011 fthe 2011 Acri. In Cal￿ng t*rt rny examinab.on I have folkw*d the Directk•ns given t*y Ihè Charfty Commission uNlér sectkm 1445llb) of ts 2011 Indèp•nd•nt Ex4m5Mtrs Stat•mtnt Sinc• the Compatys 9ross income exueded £250.fAKI y￿re￿•￿I￿ be a fferhthr ofa body li8ted in 5ectMM 145 of the 2011 Act. I confirm Ihal l am guaffieil lo undertake because l am a rnernber of ICAEW. wluch 15 one of Ihe listed btxSie$. 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 cOm￿nY as req￿rArt ty stttion 386 ofthe 2008 Art or 2. the aecounis do ntst acojrd Ihosé rÈcords.' 3. the accounis do not cOm￿Y with the accoun1M￿ re•Mroments ￿ section 396 01 Ihe Act olher Ihan ary TequIr￿ent Ihat the aLwJnts give a'true and fai¢ wthich 15 not a matter COilSKl•red as part of an independenl examination., or 4. thè ac￿UniS havè not been wepared in accordance v•ith the ft*ll￿d$ ant1 prKicI￿eS of the Statement of Recomrnend•d Pract￿& for accounting aThJ teporlirtg by Charities lapplicable to charibes p￿Pan[Ig thew accouma in accordafttè ￿1h the FInancA￿ Repon¥)g S*andard apptscabbe n Ihe UK￿n¢ Re￿bI￿ 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 I*￿h Part4 of tl* Chaiibes IAcc¢unt$ and Rerx)rtsl Regulation5 2008. My work has been undertaken so thal I m￿YhE 5tait to Ihe Company's Trustees those maNers l am required to $tate to them in an Independent EXa￿￿ne¢S R•port and lor no other purpose. To Ihe fullest extenl p8rmitted bylaw. I do nol accept or assume respon*b4ty to anyone Olmrthan the C¢xnpany and Companys Tntsttts as 8 boty, lor my or tor thts report. Hugh Losk FCA CTA Harris 8 Trotter LLP 84 Cavendish Streèi Lon¢on W1G8Tg Signed.. Oated.. 22 PJ4e 10 Bromley & Dlstrlct R•fom Synagogu• Llmlt•d harity Numb•f 1098431 FOR THE YEAR ENDED 3Q NOVEh1BER 2021 STATEMENT OF FINANCIAL ACTMTIES Unrotrf¢tsd R•strf¢t•d Total Funds Funds 2021 Total 2020 INCOMING RESOURCES Incomln9 Resources from G¢n•rntod Funds: V¢Yuntary 1￿COmè." Subscripbons Rec'blelRecoverable Tax Donotions Rec'blelRecoverat4e Tax S¥le ol Burial Pbt$ 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$cripiion to Aeltgv￿S Orgthsation Grants Made Cost of activilres in lurtherwtC• of the Chanty$ 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¥$ource$ eX￿nded 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 Sta1err*ntoffir￿u81 a¢tiwtNts *nclLk1es am 9•in5 and *Jss8s in the year. ￿1 inconmrg rnSour￿s ardiBsOur￿S 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 ent*w to exemptth frthn a￿Jrt 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 tinar￿lJI ststements for the year ended 30 November 2021 in accordance Mth $ect¢on 476 01 the Companie5 Acl 20C6. The trustees acknthYTedge their resp)nsibilIt￿S fc la} ensuring thal the ChsrrtAb￿ company kÈèps acco￿11￿ rtC*)￿S that compty with sed*)n 386 of the Companies A¢1 20L% and Ib) Pfeparing financial slatements which giiR a true and tsir ifjew of the stale of alPaws ol th• Charitable C(￿PanY as at Ihe end of each financial year and of tts surplus or def￿11 lor each financial year in accordance wrth the requirements of seclKJn 394 and 395 and whKh otheThw5e compty wth Ihg requirements of the C¢ynp8n￿S Act 20C6 ￿￿ting io fina￿la1 statements. so far as aPpI￿able to Ihe ¢haritablp ctsmpany. These financi* stalemen15 have beèn p￿pared in accordan¢e with the provisions appkable to sm81 companie$ subject lo Small compani￿ wime in accordance vrith FRS 102 SORP. The financial statement5 were approvgj by Ihe Board (rfTrustees ￿ 201h January 2tr22 ar*J 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 accutta￿v•th the Charibes SORP IFRS 1021- Accounln9 and R•P￿ing by Charitses". Statemert of Recommended PraciKe appllcable to tha￿ti prtparing th*"r a¢ccyJrts in aryxydan¢e vAth the Financ￿1 Re￿rtI￿a Standard aP￿Ic￿le in the UK and of Ireknd IFRS 1021 leff￿ve l Jarwary 20191. the Financial Rewting Stsndard appIl￿ble in the UK and RepU￿1C 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 un￿r FRS 102. Assets and liab￿￿"e5 a￿ initi.ally recK¥Jnised at hi51orical o)st or transajion value unless othemse staie(l in the r4e￿nt 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 the1reXp￿￿LW0 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 i￿￿pable of finanryal measwement. 1￿me lax Tecoveratle in rdalion to donab.ons and SLthSUip￿￿S rec•ved under Gift a￿ aLw recG¥nised when r*cwvatyè. 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? 1rrecovua￿e. 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 UnCL￿dItiOnal commitment to pay the grant and this is C￿nmUn￿ted to the beneficTrary or the gant has been paid. ¥thichever is the èarfieF. - All pjsts artr allo¢aitd behveen the eypendilwe ratew*s of Ihe SOFA on a ba￿$ designed to fellect the use ofthe re$outxe5 induth.fig the charrtls sPK)p. . Governan￿ indude those costs a$S￿lated meetin9 Ihe consbtulimal and 5￿ul0ry requir•- ments of the charity and indude ihe audit fees w¥1 cosis linked to the 5trat*gic management of the charity. Administr*ion expenth"tur¢ irKlude$ all threcl expendilure not diredy related to the k*aritab actNity or cost of gener*'ng fvnds. These costs of rwinin9 offKe wemise5 and salaries for atJmiThistr*ive staff. 1.5 TangilA• fix8d assets •nd d•pr•datlo Tangible fixed assets other than Freehdd Land are 5taied at cost les5 accumufate(l ¢Yeyety"atson. Al a$sets o)5bng more than t100 cakYtsIi￿. Deweo"ab"on is wovideLI at rate5 calculaled lo wtit? off the ost of each asset over ts experte¢l usetsl lile. *thich are as Idkys." - Freehold land and buildin9S Not deprea3tedlN - Freehold imwovemert Str*ght line Mr 50 y•ars - FTrxtures, fiitin9$ & •quipment Strwghl kne 7 years - Fixtures, fittings & equipment. Suols - Computer Eqthpment Straiglrt line over 5 years - Leasehold Land- Kemnal PwkJGreeTh4cres Stsgfrt line over 125 yea Exknsive tsbuihJirrfJ work lundtd by the N*¥ Building Restricied Fund has resumed in larger Fixed Ass•ts. Depre¢iab"on is thefefore charg•d to the approwate fvThJ ￿SoUrCes. Pag• 13 Bromlty & Distrlct Reforni synagog￿ un￿ed 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$l¢ns The pension costs ch8rged in the ftnancol ststemerts reprwnt the c4)ntri)Ll￿nS payable during the y•8r in ac¢ordaru w*h FRS.17. 1.8 Tax The charity is a registered chartty and &cordin9ly is exempt fiLvn taxat￿ on ils irKome and gains where Ihey are applied for charitable purF*)ses. 2 ANALYSIS OF TOTAL INCOMING RESOURCES Total Unrastrkt•d Restrlcted Fund Funds Fund$ 2021 Totsl Fund )20 Voluntary Incom•: Grants ReCe￿a￿e.. 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¥1t￿9 for g•Ther*iing funds: Cheder EducatK)n FurKI Raisiny & Soual Events Hire ol Garden RcM)m Legacy Reh3w & Ritual sth￿l 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 Nwr*b•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 ￿ Gon8r*lng FvrKIB Gw8r8lw Costd Ch*rft*Y• 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.C*12 6.893 4.308 8,068 Total Support c￿lS 14A TAL RE Tatal Fund 2021 TOI FuTrY 2020 Propwrty S{w￿l 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 R*nt¢w TrnSichl￿r8Th.$ Gharity 4.519 4.366 4.324 1.125 F8hikC*e Centre. AJEko NwJhling* Hammerson 1725 238 6.829 Oth¥ Charflabl? Ocffjats￿. e•¢h up to £25) 311 2D.3 Ihe chw[l￿S 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 I￿lUL￿n9 JJ8S 27.419 17.854 17,663 37.439 51,571 Proltss*n￿ 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 s￿arles s￿la1 Security Costs P&n$ton Costs 72.3SO 11.361 3.607 87.318 57,964 7.434 2,007 67,405 Number Number The number of empkI￿S whose annual emoluments ere £80.CQO or more were: Paje 16 Bromlgy & Dlstsl¢t R•forni Synagogue Limit•d Charlty Number 1098431 FOR THE YEAR ENDED JO MOVEMBER 2021 NOTES TO THE ACCOUNTS 8 TRUSTEE UN D ÉXPEN ES The ¢ru51ees are threctors of the C￿nY fe¢eived no r¢murwall￿. nor*ere tlw reimbwsed any expense8 in the ￿ar. 9TA GIBLE FIXED ASSE L•asehold Fweettold Praperty Fumftufe. Flttlngs Land & Improvem•nts & Equlprywnt Computer Equlpmen¢ TOTAL As al 01112r2020 Addltion Disposal As at 30111r2021 108.570 990.772 134.041 15.970 1,701 1235.084 15,970 108,570 99).772 150,011 1.701 1.251,054 D￿RECIATIoN As at 0111V2020 Chafge for year Eliminate on Disposal As at 30111r2021 325,020 . 19.663 114.857 7.145 1,372 441,249 27,861 Q44.683 122,002 1.556 469.110 NBV N8V as al 3011112021 107.701 646.089 146 781.944 NBV as at 3011112020 108,570 665,752 19.184 329 793 835 1. FF&E additlons relale to.. Streaming Equipn*nt £4.800". FI￿ Alarm System £8.760,. Inin*kr Afarn Sysiem £2.410. 2. Al tangible fixed atsets are used or to suppjrt tharitabie puooses. 3. Capital commrtments ¢ontracted for as at 30 November 2021 £N￿ 12020- £Nill. Page 17 Broml•y & District R•forni Synagogu• Lknited Chartty Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2021 NOTES TO THE ACCOUNTS 2021 2020 10 DEBTOR Income Tax Recovernbl• Prepayments SubscriptK)ns Chanukah Fair late deposit of mon*s Gddman Trust CST Donor Trust 28.990 31.704 1,736 935 771 252 1,2CQ 35,575 35.366 11 CREOITORS: Amounts lalll due wjithln one •ar Ernploymenl Cosls p￿Patd SUbscrip￿n fflon*s Aduh Edu¢¥I￿n teaching invoi¢e$ 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 Int￿St free ban of£108,570 In Juty 2020 fot the purpose of enabling 8DRS lo pU￿hase 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 b￿k 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 D*pn 2020 Funds Disposal 8alan¢e as at 30 Nov 2021 Unrestmxed Funds 1C 212217 14 R The ino)me funds ol the t￿rity i￿U￿t fvnds cryi5wwJ thÈfdhy*wy untrxptsided balaKes ol donalh*s and grnnts hejd on 1ft￿t 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 Chaiit*s.'Duwtt￿s J8d( PeltheyGrant Director￿8¥￿￿ Mvsic for Servrceg 8uilding & Sarthary Rabbi's Di5fft1thary S¢rolls TranS￿rt 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