REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022 FOR BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED IA company limited by guarantee> Company Number . 04583645 (England and Wales) Charity Registration Number: 1098431 HarTiS & Trotter LLP 101 Cavendish Slreet 1st FI South London WIW 6XH •ACA07RD5' 25w2ff23 COMPANIES HOUSE A21
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Bromley & District Reform Synagogue Limited Charity Numtser 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 Contents Page Legal and Administrative Infomiat Report of the Board and Trustees Independent Examinerfs Report 10 Statement of Financial Actswties Balan Sheel 12 Notes to the financial statements 13
Bromley & District Rèfomi Synagogue L¥mit•d Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 LEGAL AND ADMINISTRATIVE INFORMATION Directors and Trusteès M Bfooks-Evans (Chairl H Small (Vice Chairl E Fry (Secretary) S HuTY (Treasurer) Abrahams S Alberli V Ashmofè- resigned 22 March 2023 E Carr- resIgrd 23 June 2022 M De LarKJe- resigned 23 Maich 2022 M Freeman R Green- reSned 5 July 2023 VHart K Hyams- resigned 23 March 2022 A Jackson- resigned 22 March 2023 J Millis- resigned 22 Mart* 2023 A Penn Dr J Posner N Springer F Spiegel - re51gnÈd 23 March 2022 8 Strathmore- resigned 23 March 2022 J Taylor J Wootf- resigned 23 March 2022 T Allin- appointed 22 Marth 2023 L Delange- appointed 22 March 2023 G Harris- resigned 23 March 2022 and appointed 22 March 20.. V Hart- appointed 23 MaT¢h 2022 G Liebenhals- apwnled 22 March 2023 A Penn- appointed 23 March 2022 S Sokxnon- apptynted 22 March 2023 Secrntary EFry R•gist•r•d Offic• and Principal Address 28 HN8ftd Road Bfornley Kent BR1 4AD Conwany Number 04583645 (England and Wales Charity Registration Numb 1098431 Independent Examiner Hams & Trotter LLP 101 New C3vÈndish Street 1st Floor South London WIW6XH Bankèfs HS8C plc 184 High Streel Biornley Kent BR1 1HL Page 1
Bromley & District Reforni Synagogue Limited Charlty Numbor 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 Stru¢ture Governance and Mana ement The TfLislees, who are also Ihe director5 of the charity lor the purposes of Ihe Companies Act 20{, present their report antj Ihe independently examined financial stalemenls lor the year ended 30 November 2022. The truslge.s confirrn that the Annual Rep¢)rt and finanthal ststements of the company comply wilh Ihe Current statut¢yy requirements. the requirements of the compan¥s gK)verning document and Ihe wovisions of the Statement of Recommended Practice ISORP), applicable to charth.es pparing their aGcounis in accordan with the FinanrAal Reporting Standards applicable in the UK and Rewblic ol Ireland IFRS 1021 (effective 1 January 20191. Since the Charity qualifies as small under secbon 382. the strategic reKM)rt required of medium and large companies under The Companies Act 21K (Slrategic ReF and Directorfs ReFOrtI RegulalKJns 2013 is not required. overnin Document The Synagogue was pre¥iwsly an Ass00an which incworated on 6 November 2002 and registered as a harity on 8 July 2003. It is a charitable company limited by guarantee an¢J established under a Memorandum of Association which eslablished the e¢t$ and pr$ of the Charitab company and is govemetj under its Artides of Associath?n. In the event of the company being wound up members are reqUId to coniribute an amount not exceediThJ £1.. Recruitment and A ntment of New Trustees Thè directors of the company are also chanty trustees for the purposes of charity taw and under the companls Articles are known as members of the Board of Trustees. Under the requi ments of the Memorandurn and Articles of Association the members of the Board of Truslees are elected to serve lor a periJ of one year after which they must be re-elected at the nexi Annual General Meeting IAGMI. All members a ¢irwlaleLI wlh inwlations lo norninate trustees prior lo the AGM admsing Ihem of retlTing trustees and requesting nominatsons lor the AGM. Tnjstees Induction and Trainin Trustees are already lamiliar with the charity's otye¢lives. acbvities and practices as all Board members must be Synagogue member5. Board trustee5 are usually members of the Synagogue lor some ts.me wior lo their Board election. At their first 8oard meeling, they are prowded wth a note pertsining to perfomian¢e expectstions and guKlelines. Since the Board is relatively small, and aclmties tend to centre on the Synagogue. Board members act wtthin an active religious inslitutron an(J community. This prowdes many opportunilies for informal disserninalion of appropriate infomiation regarding Board fundM)ns arnj struclure. Trustees familiarisation with the Board and Committee structure, pr8ctiees and acb"viti"es arise through these inlonmal rneetin and discussions, as well as committee membefship. Participati in Board meetings and Synagogue everhts. anisational Strtlcture The Board of Truslee5 administers the charity dKectly, though an ExecutNe Committee and through varIJS sub-comrnittees. The Board mee15 3 minimum of eight times annually. l( is respCS1e for the strategic direction and policies of the charty. At presen( the Board of Trustees has 16 members from a variety of professional backgrounds. The Board Chair is elected by the members lo manage and oversee day-to-day actie$ of the charily. There are sub-committees and special purpose committees covering religion and ritual issues, edUtiOn. health & safety. security. building matters. social and fund raising maiters and communication. vthich meet as required to further and attain their objectives. To faalilale effects.ve operations. the Chair has delegated authority within lerm5 approved by the truslees. for operatsonal matters, including finance, health & safety. security and administration. Page 2
Brornley & [SITi¢l RefonTr Synago9ue Limit1 Charlty Nufflbor 10W31 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 ted Part The fd1thn9 rnJsioe5 conneclwj rem1¥8 der a teaclmw, Ycth Worker iy Teacher tontacl. - A AshrrJre £479 - J Ashmore £209 - R Ashmore £1,398 -RGre EO - S Hyams £108 - H Small £1,174 -STay £23 12021. £228 12021. £1701 12021." £1.1381 12021. £YJ11 12(r21". £01 12021.- £1,174) 12021.. £1551 No iwmce has been taken towo¢acl th8 tsses Irryn nEe10[l the Injstees. Nethw have the Irustees te8n pecI0f the OyeqUere5 of any sh loss. Dats Prot•ctlon Pollcy The TDJsiees enswe5 Ihal the Sagwue in cc3re w¢h Ihe Dats 2018 aThJ General Dats Prelecbon Regukibon 20184679 IGOPRI EleCtrry Comrrnjnicaw IEU Directsvel ReguL41hS 2[3 IPECRI. Risk Mana9orn•nt Extemal risk5 to funding have to thÈdeveknrA)la F4an afth lor ihe thersificatw of lunding ond athvilitrs. Intem31 control nsks arÈ ttMniTtms by tt I[rntic of wcèJures fuauifv)nsatw of all transactions and wqecis. Prctedures are in t4ace fv ensurt ith he¥lh and salety of rnernbe. staff. WonteerS and vtsitcrs to the Synagc¥Jue AK1JIrHj a slaff haJ0th. These wtyEthJre5 a plodiCallY revIed lo ensure that tsy to rrttt the r%eds of Ihe chwty. Aj>th keydettwttffl IhÈ of financial risk is the setting ofa reserve prAKy its regular by the trustees. Obj•ctt¥•s and Actl¥iti•s The Synagogve is a cwregatiw lor the ccts of FtroJresyve Judot5m ty thtr IXWSItyI 3Trl manlenance ol wCp for cthr rtharbtable wrpose5 as the 9Dvemw¥J tx>dy shall d8iemwie. Each year lhe Iruslee5 revw the otyeclive5 arKI toensure Ihey tntinL reffeci its aims. In carryry out Ihi% review the Injsiees havÈ consered ChityComNssiMs gene guK1&)ce on wtthc benefit in partKLrfar ils supplementary wt4ic c¥) Ihe drion Icrf bwefil. In order to further Ihose ct¥ecls ihe twhas.. - procured prwThses - employed a part-lirne rabi . estal$hed su&coftnittees char9ed with the res$101+%rSwr rnatte SLth as re1%JX and education - Installed equiwwnl lo alowthi.lfft slreaTrng of serwres. •Jutt arxj guest sppaker sew¢x)s. . eslablished a Sunday sch for rrernbws. chiklw a're1 grw) Iche(ler& . empk)yed a pw¢-ttnw Head Teacher lulhe Surnlay . provide wofe5SCffl31 securityoffiw lor uie sd - e5tabli51Ed a yQLth wowdrrwne - estaiAi5hed a Library vftllmn . eslalJi5hed a by-mnthty S¢¢i Centre for oklÈr . produ¢ed o mowne deiaib all Sue's aebls rphwri . prunoied weeklyde¢troNc cottmJTrtaiKx)s of mjlINj tham kn the menwthp. . eSt21$kned and rnaintained a WSitt a weserte c) other Sor1 . Installed arK1 maIn1n8 security entry syst•ns Icrf Ihe S8CLtyfof Is rrErtW5 and vi5ilLX5 ¥d prD¥ide trainiNJ TrAa the CST fordoty vrAunteers - a reyesentalive £¥) the Board of De c£Ynrrnllee . a tswtstrntrve en the Br¢ SACRE (nmNee . established a JtrSh tejneiw in rth Lanth. The mHnagerreni of the Synagogue Is 171d (k)wfi by th? (knrThThJ Docu). Trust8es a elected annty al an AGM by ali meffets vilKJ art to te. The Exew14ve are the Chair. we Chr. Setrew 8Th1 Treasu. Trustees apF(¥nl an Exectslwe CMIllee consi51irvJ of tr Exe0j orrtÈts. the Chair olts EducalV Comffnee aTrJ the SenAy Warders. In aydition, Ihe Iwslees appjnl fft of 5 rnen4)w$ 10 a rerwtstive oftr Irustees. Al staffirJ durir 2022 vras via vduntee15. exwi f¢xlhe pi-tirre Rabts", p0rd.Ibtt kntsiiatof partrne Head Teacher. The cheder and cler le&hets *d da$$rtsyn re¢¢we a other SCe yovideis are pat vrd ¥0e.
Bromley & District Refomi Synagogue Lthifted Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 A quorum for a trustees meets.ng is hatl of the Executive Officers plus a third of the remaining members. The minimum number of meetings. the process by which they are lo cal0 and any matters or situations which may invalidate sueh eaNing arKI the aclions taken at meetsngs. are set out in the Governing Document. Minutes arE kept and are available for wblic 5cruliny_ Tru51ees are kept fully Informed of the vrt)rkings and deliberations of Sub-committees by the chair f each sub-commbttee who is directly answerable to the truslees. All contracts of employment are approved by the Board of TnJstees. Subscription5 fow membership are recommerKled by the tW51ees and are subjecl to approval by the members in the Annual General Meeling. Board and the Trustees The Board who afe also the trustees and vtho served during the year we: M 8rth)ks-Evans (Chairl K Hyams Ivice-chair (resigned 23.03.20221 H Small lapwnte4 Vice-chair 23.03.20221 E Fry (Secretary) S Hurley (Treaswerl M Abrahams S Wberti V Ashm¢ E Cari (resigned 23.c.2o22) de Lange IreswJned 23.03.2022} M Freeman R Green G Harris Iresigned 23.03.20221 V Han13ppoinled 23.03.20221 A Jack50n B Kijrtz Iresigned 23.03.2022) A Penn (appointed 23.03.2022) Dr J Posner F Spiegel (resigned 23.03.20221 N Springer J Taylo J Woolf {resigned 23.03.20221 No Iiustee5 recwved any remunwalion for services a5 a trustee during the year. Page 4
Bromley & District Reform Synagogue Limited Charity Numb•T 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 AchSev•menls and Perfomiance Thè charrty's activities are within the ovemding obj'eth've of providing an $tItutIon, organisats'on and premises to advance the practices of the Jewsh faith wthin a pr(¥Jressivè arwj egalitarian structure. Actrvits include charitable giving, educalion for all ages, development of rts premises. social pfogrammes for elder members. youth programmes. as well as reaching out into Ihe %der community in ¥thch Me Synagogue exisf5 and OTateS for the public benefit. Education & Other Events. The Synagogue Sunday school I"Che(lerf) has oprated successfully during the year and there are currentty 54 under 16s invdved with the Cheder of 46 are studènts. Classes are run by a combination of teachers and class-room assistants under the overall supervision of Heal1 Teacher. The Gan Iwe<heder group) also meet on a Sunday moming and has # register of 18 childn. Two courses ran through the year, narnely. Gateway lo Judaism and various levels ol Adult Hebrew. In additon the new rabbi started an on-line Talmud dass VB Zoom and a Saturday Oining Club. The Book Club was continued to rn1 every other month Oline via Z(x. The Cornmunal Seller wJ5 held the sec(Th1 ni9ht of Pesa¢h in the Garden Rrn in Garden An Indtlction Servv was held for Ihe new Rabbi in November and in¢uded invrtees from the wder community. Charitable Givin Charitable giving is a Jewish valuo and commandment. This is expressed n part by supptsrting external charities. A numb8r Df charilTes are recommended by Board members and after dis¢ussK)n three are approved by the Board. There is no benchmark for this appeal. The Appeal this ar rèsulted in a total lund of £12,494. Acari Communi The Synagoguè prides itself on being a caring community. One 8speet olthis is Ihe Social Centre lch focu5e5 on elderfy members who are either physically or emotionalty in neetl. The Centre provkles a ice-M0nthIY meeting and gathering for swal prseS. inc1J1ng gentk exercises, lunch and varied lectures and programmes for members. The SorAal Cenlre is seff-funded but assistance wth transport costs is provKJed by the Synagogue via the Transport FurKJ Sel up in 2013. A numtrr of the Restricted Funds Sho in ntste 14 relate to ¢aring ¢ommuity issues, nam8ly'Caring Commun. 'Pauline Jeffrey Fund,, 'Rabbi DiScretKjna and Transport.. Youlh 'YABS' _ Young Adults of Bromley SynasKsue was ue•ted during 2021 under a Youth Coordinator. Young adults themselves lead Ihis new grwp for the 16 to 25 year olds of the community. The SynagcJue aims to employ a 'Young People's Activities & Engagement W(xkerf in the ¢oming ar. 8urial round al GreenAcres Kemnal Park Ouring 2020 the Synagogue established a Jthish ¢emelery in South London. This burial ground 1$ thè only active Jewsh cemetery within the boroughs that make up South London. The de5ignale(I lawn area ha$ 80 double depth burial plots generousty funded by a ban from lh* Jwsh Joint 8urial Socw IJJBSI. See note 12 to the Accounts. Involvernent in the Wider Cornmuni Anolher key area is involvement wthin Ihe local community. The Synagogue has a Schoo15' visiting programm8 adrninistered by a member of the Board. SclKX)15 and Cub Scoul Packs request to visit the Synagogue lo mg8t cirriculumlclub badge requirements. The FryrarrThe aims to inlroduce Jewtsh history, traditions, practices and activities. The Symagogu8 continued its invdvement wth the Ic1 CCJ ICoun¢il of Christians and Jews) and 3FF (Three Faiths Forum) groups. In addition the Synagogue hosted a coffee moming as part of the Macmillan TnJst annual fvnd raising event. Paje 5
Broml•y & Di5tr•ct Reform Syna90gue Linmied Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 Communications Internal ¢tsmmunieation5 wth members very imFxxtsnt. Tr Synagc9ue publishes a magazine called Highlight. whh is ¢ompkmented by a weekly email news letters called e-lighf. HNJhlight 15 pnnied and senl out in the post and also availab on-line. Print dAles are to coincide with thc fflain festivals. The focu5 is on news of members.. what they have teTr th.ng or find of interest and whal is seen as the priorities religiou51y. socially and educationally. rather than immediate dates, vthich are better conveyed by e-light tfore thèy èxpire. The Synag(4ue also has an online presence via a web5iie and other social media. Membershi Since mtssi funding Comes from mwnbers. subs¢ftpb"on$, maintaining membership number5 is fundamentsl to the Synagogue. A growing membership is essential lo support and enhance the tharity'5 0bieGtives and its continuing existence. Therefore the sYnagcue conb.nues to focus tsrne and effort in this area. Ovring the year 20 people We added to the embership. This wa5 offset by 7 losses ttrwtyjgh resignation, 4 cancelled mefflberships and 5 deaths. Premises & Secur An Important part of the Board of Trustees rde is to ensu that the Synagogue's premises artr adequately maintained and secured. As well as ensuring there is security for services. cheder 8nd other events. the Board rnaintain the security of the bvikliThJ an¢J its surroundirys th security cameras and well maintained lighting. Review of Financial Results TAT Incomin F FINAN IA ResourceslRevenues TIVITIE Revènuè fix genefal chaiity purpjses arises primarity frc¥Tr) subscripb.ons paid by members. These mon are in¢ased by tax daimed under the Gift Scheme_ Such revènuè totalled £158,374 compared to a trtjdgeted figLtre ol £761,4,. The 2021 anN)unt received vms £153.055. The shortfall to bud9et is due to revenue lost from reSignatis, remvals and deats. Oiher donat)nslrecoverable tax tot1 £15,434 verses a budgel of £11.960. The totsl Tlved for 2021 was £13,5S2. 2022 induded la¥9B donms totsmww £5,427. Sales of Burial Plots totalled £18,095 aTrJ reduced the loan payatrk to the JJ8S. Grants feceivat4e are £4.680. £2.393 was from the tlcmor Trust". £1.OCKI lo fund a $0Ce QJrK)n project for the Jewish Studies curriculum.. £208 for teacher training.. £1.005 lowards Refrom Jutsism camp costs for 3 children.. £180 to refund New Member Pa¢ks gNen out duriThJ the year. £730 was from the CST Icommunrty Security Trust) to assist wth Ihe cost of security over the High Holy Days. £357 was from the Gddman Trust to pay for a new Sijdur to be given to youngsle15 in Iheir baror bat mitzvah yèar. £1.200 was from the Jack Petchey Foundation's Achievement Awar(I Scheme. Other Income ol £13.936 inclu¢Jes a rNJmber of items vthich are nette(t off against expense5 lo allow a comparison to budget. Categonès over £1(K*) are. £9,682 income from Hebrew and Gateway to Judaism students," £3,024 for Relrgion & Ritual rekted purchases Irremorial plaques. seder tthets and non-member High Holy Days b"ckets_ The adjusted total for 2022 is £332 verses a budget of £2.500. This shortlall is due to fewer general fund raising events in Ihe year than exkwed at the twne ol setbng the budget. The adjusted total for 2021 was £1,910. Total Unrestncled incoming resourceslrevenues was £220,319 lor the year1£174.139 adjusted compared to a budgeted amounl of £175,860). The comparalNe adjusted figwe for 2021 was £168,517. Page 6
Bromley & District Refomi Synagogu• Limited Charity Nulnber 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 Resources Ex endedlEx Èns•s 'Subs¢ription to Religious Organisabon. of £21.427. This 4$ a levy payment to ReM Judaism IRJI. ThÈ levy 2022 Is ¢alculated al 13.5% of prior year subscripts.on income. The payment made this year includes £675 as an agreed settlement of outstanding balance on RJ'S books. Other expenses (adjustèd for income and capital ilemsl associatèd with the Synagogue's activities and objectives are". 'Ministèr and RelKJK)n & Ritual expenses'_ £18.769 versus a budget of £14,160 which is an adverse variance of £4.609. The Synagogue V+Ere vriihout a rabbi for the first four monlhs ol the financial year. This category indud8s £4,369 of 'rabbi cover costs. which are offset in a lower payr1. Education expense, . £3,256 verses a budget of £5,270.due lo unbudgeled cheder income of £483 logethgr with continued cost savings initiatives imemented by the Head Teacher. 'Pu1ty & Promob"on expense, - £1.624 versus a budget of £2,530 as fewer HigNighl magaztnes were published than expeded at thg lime of the budget. Adjusted costs asswaled with day to day S39(e administralion indude: .28 HwJhland Road expense. of£45,188 versus a budget of £25,980. and adverse variance of £19.208. A number of important bjilding mainlanan and repairs wer& appcoved by the Board as well a streaming proiect for the garden room lo alh)w people at home to take part events held there. 'Managemenl & ALfministrats"on expense,. £4,709 verse5 a budget of £3,700. A laplop computer was purchased f(x use of Ihe Adminitralor. Staff Costs & Teaching Salars' . £67,543 versus a budget of £101.224. Minisler costs were under budget as the previous rabbi left at the end of October 2021 and the rth¥ rabts. started 1st April 2022_ Rabbinic ¢ov¢r expenses are includeil under'minister and Religion & Ritual.. In addititsn. the synagoue is now benefitting from Employers Allowance whth was not eX[ded at the t1ft ol setbng Ihe tdget. As a result there is an unsErIc1ed net ex(5$ for Ihe year of £32.471 wthi¢h give$, after adjusting for incorne and c8Pital items, an excess of income over experKJiture of £22.128 versus a budgeted excess of £690. Details ol unrestriued futK1s moverren15 a set (Krt in Note 13 lo Ihe Accounts. BALANCE SHEET Fixed Assets Details of capital exrndilure are sel out in Note 9 to Accounts. Restrcted Funds The New Butlding & Sanctuary fund ended the ar wth a balance of £592.225. This represents capitalised amounts. Othei ièstricted frS totled £16.451. Deta5 are set out in Note 14 10 th8 Accounts. Subscri tion Rate Increase It is the policy of the charity to maintain F)sitive cash balances throughc¥Jt the year. and lo actively bolster and sustain reserves. Cash balances were in line wth this policy at all time5 dunrKJ the year. Our current financial sIatIOn is satisfactory in tems of ability to Serve our presenl need5 8n¢J the reserve w)licy. In line with the membership. the Synagogve is facing higher costs. HOver. the Synagogue has been informed by the Jewish Joinl Burial Sodety that for Ihe next six month5 they are placing a morattsrium ort payments until June 2023. Therèfo the Board have decided noi to increase subscriptionss for 2023_ A lull%ayer subs¢nption for 2023 be rates for are £51715irvalel and £1.034 Ifamly). Page 7
Blomley & Oi$tri¢t Reform Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 R•serYes Policy The Trustees have estal15hed the level ol reserves the tharity ought to have. Reserves are defined as unrestricted funds nol designated for speofic use. The level ts set at >6 months operating expendrture available al any lime during the year. Reserves are needed lo bridge any gap arising from the seasonal nature ol incoming resources versus the more even expenditure throughout Ihe year. They are also needed lo cover emergency or unexpected costs. or repairs lo the premises. CK other unplanned or urExpecled but required expenditu. Finally. and signrficantly. they are required to ensure suffio.enl cashflow in the charily if ihere is a signrficanl drop in fvnding. This last critenon is that the chanty's current activities can be maintained, vh)ilst consideration is given lo ways in which lo add$$ the nature of and solution to the funding situati. Under Ihis definit, adequate oserves at 30th November 2022 woukl be £41k-£82k and for 2023 (based on the budgeted expenditure} £47-£94k. Actual reserves ai 30th November 2022 a £160,258 in line wth the above definition. This level ol reserves 15 as a sU11 ol continued cost control. as weH as disrApline gardIng subsuiplion and related monies. Plans for Future Periods Much of the charity's efforts and wgrammes are in supwt of its core activity and obJ"ective of worship and practice of the Jewish farth. There are devek)pments and prcrfJrammes for the coming year arising from vartous swrces. as ¥11 as a rar¥Je of on-wg aclivilRs dwived Irorn Ihe core pract and worship. Plans include the following.. - the continued provision of eduration opporiunities for children and adults throughout the year - continued provisiori of Famity and Childn,$ services lo meet the needs of the cornmunity - continuing prowsron of care activities and pfogrammes undef the Caring Communty Committee - eonlinuing provis40n of assistance wth transportation lo Synagogue or related events further active PUTSUlt of new members - continued maintenance of the premises and surrounding grounds - active involvement Mi the wider community to employ a 'Young PeOp'S Activities & Engagement Wthe lo relook at the Synagogue's membership Iramwofk to- - ensure that non-Jewish partners of members feel more inchjded in Synagogue lrfe - make membership finanoally Viab for young adulis to employ an Adrninistratot & Community Cwrdinator and a Bookkeeper folkxwng the tireMent of the urrent Administrator at the end of December 2022 Page 8
Bromley & Distri¢t Refom) Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022 Responsibility of the Trustees in relation to the financial statements The trustee5 (who are also the directors of Bromley & District Reform S3909Ve Lrmited lor the purposes of Company law) are responsible for pparing the Report ol the Trustees and the financial statements wi acc¢3rdance with aPiCable law and Uniled IQngdl Generally Aceepted Accounting Practice. Company law qUireS ihe truslees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company an¢J of the inMIng resources and application of resources, inclu¢Jing the income and expenditu. of the ¢haritable company for that period. In preparing those financial statements. the trustees are required to.. lal select suitstrAe accountirvJ rx)IleS and then apFly them consistenty. Ibl observe the melhryjs and princAples in the Cbarty SORP,. Ic) make judgements and estimates that are reasonable and prudent.. and Idl prepare the financtal statements on the going concem basis unless rt is inapproprk4te to presume that the chantable company TrMII ¢tsnue in business. lel state whether applicable UK Aecounling Standards IFRS 1021 have been followed. subj'ed to any malerial departures disdosed and ewained in the financial statements. The trustees are SOnsIe for keeping proper accounts.ng records whth disclose svith reasonable accuracy al any lime Ihe financial posib.on of the charitable company and to enable them lo ensure thal the financial statements comply wilh the Companies Act 2006. They are also osponsible for safeguarding the assets of the charilable Gompany and hence lor taking reasonab steps for th8 prevents'on and detection of fraud and other irregularities. Members ol the Board of Trustees Members ol the Board of Truslees, who are directors for the purpose of company law and truslees for the purpose of charity law, who served during the year and up io the dale ol this retort are set out on page 4. In accordance with company law. as the companrfs direclors. we rtity that.. - so far as we are aware. there is no relevant inlomiatron of which Ihe companys ndependent examiners are unaware; - and as the dicectors of the company we have taken all Ihe sleps Ihal we ought to have taken in order to make ourselves aware of any relevant information an¢J lo establish that the charitys reporting accountant is aware of that infcWMatK. Approval This report was approved bythe trustees 0rt..1Ah..A.l0l¥.... and sNJned on their behalf ty: M Brooks-Evans (Chairl Page 9
Bromley & Dl$trict Reform Synagogue rnite Ch•rity Numbet 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 ACCOUNTANTS. REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED I report to the Charity Trustees ffly exwThinat)n of ts accJunES ol Ihe Company Iw the year ended 30 Novembei 2021 Responsibilities and Basis of Report As thÉ Trustees cr the C¢mpariV (and ils dir%ior> for the purposès of company l•1 you are re5pon5iUe for Ihè account• in accordance wilh the rAquiremenis cf Ihe Ccmpantes AU 2(x I'the 2C<)6 Acri. Having sa1i5fied mysell Ihat Ihe a¢11$ of Ihe Comp3ny are wuired itr be audiied under P3n 16 of the 20( Aci arKI are eligible for Independent examinaiion I report in rti5pect ol my exgminaiion ol the.Company s account5 carried oui under aeclion 143 ol the Chyriknes AGI 20111.tbe 201 l Acfl. In cwryw out my examinats( I have i¢lth¥ed the Directions given bv IhB Charity Cotnmis5ion under s8¢10 14515llbl of Ihe 201 l ACL Independent Examiner'5 Statement Since U)e Company's gross IrKoKne exceeded £250.( y£r examirer must be a member of a body I"ed In sln 14D OF the 2011 A¢1. I confirffl thal l arn walified to underiaka examn31rf)n becwjsp l arn a rnember ol ICA£W. whtth is one of Ihe listed bo¢JiE5. I have Completed my examinab". I cmfiim Ihal no matters have to my attentK)n in conneaion lh the examinaiK)n giving me cguse io believe" 1, acttnting recovds were not kept respe ol the Company as ieguired ty Sect)n 386 of ihe 2(KE Act." or ? a¢r(int c¢n nnt Xr.fnrrt with thn*p r1. r¥ 3. the accoun15 do rk)I com the accounbng requirement5 01 SpCtn 396 OT the 21MJe Act other than any requirement IhaT the accounis give 8.irue and lair. view vknich Is T1 a matter consitlered y5 part of an Independent pxatninaiion.. or 4 the accounts nave rt been prepared in accordance the methods and prI1p1e5 of the Sialemeni of RecoinrnerKted Practice for accounting and reporting by chariknes lapF4lb[e 10 charl5 tvepariryg Ikieir accounts In accordance wlh Ihe Finanoal Reportwg siar¥Jard aptyicaNe UK Repl of l¥daThJ IFRS 10211 I have nc concerns anL1 have come across no other fflatters In tonnecbon th the e¥èm¥i3Don to should be drawn In this repDrt in order to enable a pioper unders13ryding ol Ihe accounts 10 be reathed. This ièpon Is made $ell 10 the Companys Trust2e5. as a bcwty. accordarfe with Part 4 of the Charities (Accounts and Reports) Rggulations 21))6. My work has )den undertaken $0 thai I might iiaie 10 Ihe Company's Trustees those matters l a required lo stèle 10 them In an Independent Exeminer'5 Report and lor no other purpos?. To the lullesl extent permitled by13W. I do noi acc8Pt Of assurn8r2sponsitility to anyone other Ihafi the C(XmPany Ihe Comwy's Trustees as a tyody, lof my work or lor this report. Hugh Lask FCA CTA arri5 & Trotter LLP 101 Nèw Cavendish Street 151 Fkjor South Lon(lon W1W8X SvJned.' Page 10
Bromley & Oi5trict Reform S4999ye Limitsd Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 STATEMENT OF FINANCIAL ACTIVITIES UnrÈstrict•d Restricted Funds Funds Totsl 2022 Total 2021 Notes INCOMING RESOURCES Incoming Resources from Generated Funds: Voluntary Income.. Subscriptions Rec'tr4elRecoverable Tax Donations Rec'blelRecoverable Tax Sale of Burol Plots Grants Receivab 158.374 15,434 18,095 3,480 158,374 60.121 18,095 4,680 153,055 52.244 7,238 13.678 44.687 1.200 Activities forgenerating funds.. BequestlLegacy Other Income 11.1 13.936 11.1)00 14,396 20,677 Interest Income Total Incoming R•$ourus 4,467 251.359 220.319 46.347 266,666 RESOURCES EXPENDED Costs ol Generating lunds 1.624 1.624 2.107 Chaiitable A¢tiviti•$ Subscription lo Religious organisats.on Grants Made Cost of acliwlies in furtherance of the Chartys Objects Governan¢e Costs Totsl Rèsources Exp•nd•d 21.427 21,427 20,430 201,272 19,900 20.390 192.314 20.430 36.539 164.733 187,784 56,969 244.752 234,711 NET INCOMINGIIOUTGOING) RESOURCES BEFORE TRANSFERS Gross Transfers be1vn FurKIs NET MOVEMENT IN FUNDS 32.535 65 32.471 {10,622} 65 (10.S571 21,914 16,648 21.914 16.648 Re¢on¢iliatlon of Funtts Total Funds brought forvdrd Total Funds Garried Iowdrd 344.237 376.708 619,232 608.6T5 963,469 985.383 946.82t 963,469 The notes on pag8s 12 to 20 form part of th858 accounts. The ststement of fmancial aCtMS includes all gain5 and knss8s in the ar. Wl iKoming res(wt¢s aNJ r8sourc8$ expended derive from continuir¥J activi"85. P89e11
Bromley & District Reform Synagogue Limited Charty Numb•r 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 8ALANCE SHEET AS AT 30 NOVEMBER 2022 2022 2021 Nol•s Fixed Assets Tangible Assets 973.353 781,944 Current Assets Stocks in Sh¢Jp Debtors Cash 31 Bank and in hand 2,048 34.323 258,215 1.549 35,366 227.719 264.634 10 294,586 Current Liabilities Creditors.. amounls falling due ¥Mthin one year 11 13,950 14,348 Non4urrent Liabililies Creditors= amotjnts faming due over one year 12 268.606 68,761 Net Assets 985.383 963.469 RepSented by Unrestricled Funds Reslricted Funds Total Funds 13 14 376.708 608,675 985.383 344.237 619.232 963.469 The chaiilable company is entitled to exempt trom audit under secb.on 477 of the Ccrfnpanies Act 2006 for the year ended 30 November 2022. The members have not required the charitable wmpany to obtain an audit of ils financial statements for Ihe year ended 30 November 2022 in accordance with slI0n 476 of the Companies Act 2006. The trustees aCknOedge their responsibilities for lal ensuring that the Charitse company keeps accountiThJ records that comply with section 386 of the Companies Act 2006 and Ibl preparing financial stslements which give a true and fair view of t1 stste of affaffs of the charitable company as at the end of each financial year and of rts surplus or deficit for each financ¢al year in accordance with the requirements of section 394 and 395 and which otherwise comply with the reqU1ments of the Companbes Act 2006 refating to Iinancial statements. so far as ap[41ble to thè Charitable company. These financial siatements have been prepared in accordan the provisK)ns aPpIable to small companies subjecl to small companies regime in accordan with FRS 102 SORP. The financial statements were approved by the Board of Trustees on 18th August 2023 and were signed on its behalf by.. M Brooks-Evans (Chair) Page Iz8 Hurtey (Treasurer
Bromley & District Reform Synagoguè Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 1 ACCOUNTING POLICIES 1.1 Basis of preparation . The financial ststements have been pPared in CLdance wth the Charitse5 SORP IFRS 1021- Accountng and Reporting by Charibe5.' Ststemenl of Recomffended Pra¢tite app15cablè to charikn.es preparing their accounts in arxordancè wth the Fironcial ReFK)rting Stantjard applicable In the UK ftd Rèpubl ol Ireland IFRS 1021 leffective 1 January 20191. the Finanaal ReportirKJ Standard applicable in the UK and Rewblic ol Iieland IFRS 1021 aThJ the Companies Act 2006. Bromley & District Reform Synagojue Lirnited meets the definition 0¢ a puNic benefit enth.ty under FRS 102. Assèts and liab"lilies are ln"31JY recc9nisets al his1Orical cost or Iransaction value unless otheThrfise staled in the relevant accounlFng pdicy. 1.2 Fund accounling - Unrestricted funds are avarlablè fc use at ihe dISt) of the Boa of tnjstees in furtherance of the general objectives ol the chanty. - Res¢ricted funds are subj'ected to speofK restrictlS on their exper%lthArÈ Thnposed by thè donor or through the term5 ofan appèal. The uses of Ihe rtistri funds a set out in the notes to the financial ststements. 1.3 Incoming resources - Donations. legatyes, subscriptions arhy other forms of voluntsry in(Thie e reccsnised as incoming resources when re¢eivablÈ, except insofar as they a incapable offinancial measuremenl. Income tax recoverable in relation lo donaborts and subscn"plwts rew¥ed under &"ft AKJ ale also re(x)gnisèd when reCeiVae. 1.4 R¢$ources expondeil Expenditufe is recognised on an accrual basis as a li&ilty is Incue. EXlitYre includes any VAT whith arè irrecoverable. and is rèwjrted to the SOFA as part of the expenditure io which it felales. Expenditure on grants is recorded once the Trust has made an unconditional comnitmenl to pay lh¢ grant and this is ¢))mmunicate(I to the benefi¢iary or the grant ha$ been paid, whichevef is the earfief. - costs are allocated befven the expendilure categories of the SOFA on a basis designed to reflt the use gf the resource_ Costs relatiry to a PaUlaT activity are allgLZted d1Cl1y, olhe¥s are apport- ioned on an appropriate basis e.g. floor areas. per capila or eslimaled usa9e. - Charitable expenditure comprises those costs in(JJrred by Ihe charity in the dèlivèry of its aL"vth&s and servrcas for its benefiGiari85. It indudes cosls Ihat can be allocated directly to SLth activities. The value of seryices provided by volunteer5 has not been included in these accounts. - Ctsst of 98neratirg fund5 CL¥npnse thè costs asso(iated wrth attracling voluntary Ir£Oft and the costs ol trading for fundraising purposes induding the chanvs shop. - Govemance c95ts indude those ry)5ts a55fKied wlh meetiTrJ the consb"lutional ar staluw require- mènts of the charty arml include the audit fees arKI costs linked lo the strategic magement of the charity. Administration expenditure includes all direct expendrture rot dIreCY rèlated to the charitable activity or cost of generating fund5. These indude c05t5 of runnbng office pMiseS and salaries for administrative staff_ 1.5 Tangible fixed assets and deprKiation Tangible fixed assets other Ihan FreeFKAd Land are ststed at cost less accumulaled depreciation. All asset5 ¢osbng more than £100 are caprtalised. Depreciabon is provided at rates catulated to wrtte off the ¢ost ol each asset over its èxpected useful life, whh are as follows." Freets)Id land and buildings Not depcIatedINil Freehold improvements StravJht line over 50 yeJs Fixtures, rtttings & equipment Strawaht linè over 7 years - Fixtures, fittings & equipme)t- Scrolls Computer Equipment Straght line over S years - Leasehold Land- Kemnal PathJGreenAcres Straight line over 125 years Extensive rebuilding work funded by the New Building RestnGted Fund has resutted in larger Fixed Assets. Dèpfeciation is trErelore charged lo the apwopriate lund res(yJrces. Page 13
Bromley & Distrid Refomi Synagogue Limited Charlty Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 1.6 Stock Stock is valued al the bwer of cost and net redisat4e value. 1.7 Pensions The pension costs charged in the finanual statements represent the witributions payable dullng the year in accordance with FRS 17. 1.8 Tax The chaiity is a regISted charity and accordingty is exempt frn taxation on its income and gans where Ihey are applied for tharrtable purposes. 2 ANALYSIS OF TOTAL INCOMING RESOURCES Total Fund 2022 Total Fund 2021 Unf•stri¢ted R•$trirt¢d Funds Funds Voluntsry Income: Grnnts Reoewable." Community sUrity Trust Doncr Trusl Goldman Trust Jack Petchey Royal Borough of Greenwich 730 2.393 357 730 2,393 357 190 3.236 252 10,000 13.678 3.480 4.680 Refund of overpaid bank fees: Refund of overpaKI bank fees Interesl 6.537 4.467 11.004 Activities for gen8rating funds: Cheder Education Fund Raising & Social Events Hire of Garden Room Legacy Religion & Ritual School Visrts Olher 483 9,682 483 9.682 660 10.572 2.054 75 75 11.0(Kl 3.024 320 812 25,3 3,024 320 352 24.936 460 460 854 14.140 Page 14
8romley & District Refonn Synagogue LiTrMtsd Chaty NuMr 1098431 FOR THE YEJI ENOED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 3 S PPORT COSTS AjIallOn to activitS on actual cosls irwred.. nun. Audit& Con$ult- Teaching & Estab- Acc¢)unt. an¢y & Salawies lishmenl ancy Profl Total Fund 2022 Total 2021 Cost of Generating Funds G8n8rafiry Cosl ofV(thtarylrtome Charitsble Ac¢ivilie5 Services $upF4$ E(tucation Minister 28 HwNarKI R¢MI Rdigt(xJ$ and Ritual 1.624 1,624 2.107 4.220 24,121 10.663 6,605 11,975 15.255 10.663 6.605 11.975 27.419 1,789 2.49J 6.284 Gov•mance Costs Total Support Costs 8.866 50.342 59,208 44.435 4 ANALYS TOTAL RESOURCES EXPENDED Totsl Fund 2022 Total Fu 2021 Depr¢. clailon M•nL Other ost Of G¢n¢ratlng Funds Gener&ling Coslof Vc4untay IncL 1.624 1.624 1.624 1,624 2.107 2,107 Charita9 Acti7ll¢es subscr1 k) Relig5 (Wsabon 21.427 21.427 21,427 21,427 19.9 19.9(Xl Grants Alade 803rd of Dewties Bn'tish Fiiend5 01 Ratti5 IC Human RwJhls Wortd Jewtsh Rdief St Chri%lopherfs H05pice Leo Baeck Educatn Center RSY Netzer DeafPIus NightsThJe Hammerson Other CW"table Donalkw8. up to £250 Other 4.020 4.770 3.704 4.770 3.704 4.087 500 7,436 20.430 311 7.436 20.430 20.3 C¢W Of3¢frS In furtherance of the charilrf5 obi8cts Adftmnislratirm 20,898 SeTh£S and Offe Suppls 28 hland Roaj CaterirKJ & HSekee[m EducattTh) FtraI$ IdIng JJBS Minister Profesnal Fees RelykyJ5 and Rtiual Ollr 20,898 4.220 39.050 24.159 4.346 15.572 3,033 39,008 17.654 53.360 4.220 6.fA)5 32.445 11,579 24.122 35,701 17,420 37.862 17.420 27,199 10.663 11.975 11.975 728 29,874 29,874 29.874 201,272 6,284 1,037 27.861 192.314 728 59.677 35.989 57.585 18.148 Governan¢e Costs Total Rsr¢9 Expended 59.677 35.989 59.209 60.(K)S 29,874 244.752 234,711 PwJe15
Bromley & District Reform Synagogue Llmiled Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS Unrnstri¢ted Re$tri¢ted Funds Funds 2022 2021 5 TRANSFER BETWEEN FUND Bank Charges (651 165 65 2022 2021 6 NET MOVEMENT IN FUNDS FOR THE YEAR The net movement in funds IC the year is stated after charging: Depreciation of tangibte fixed a5sets- for use by the charity 29.874 27.861 Independent Examiner Feg 7 EMPLOYEES Number Number The average monthly number of full kn.me employees during the star wa5.. Minister Office Adrninistratio Ernployment Costs Wages and SaLaries Social Security C05ts1") Pension Costs 58,311 (4.432) 5,798 59.677 72.350 11.361 3.607 87,318 ' Soaal Security eosts include EMplor$ Alowance not previc¥Jty daimed. NuMr Number The number of emyeeS whose annual emoluments were £60.000 or more we. Page 16
8r¢mley & District Reform Sy909U• Limited Charity Numbor 1098431 FOR THE YEAR ENDED 30 MOVEMBER 2022 NOTES TO THE ACCOUNTS 8 TRUSTEES REMUNERAnoN AND EXPENSES The Iruslee5 are directors of the cory>any and re(*ived no reftneratiOn. nor were they reimbutsed any expenses in the year. 9 TANG18LE FIXED ASSETS Leasehold Fr•ettold Prop•rty Furniture. Ftttings Land & Improvements & Equipment Computer Equipment TOTAL COST As al 0111212021 A(Idilion Disposal As at 3011112022 108.570 217.940 990.772 150.011 2.594 1,701 749 1.251.054 221,283 326.510 99),772 152.605 2,450 1.472,337 DEPREcnoN As at 0111212021 Charge lor year Eliminate on Disposal As at 3011112022 122,002 7.412 1.556 295 469,110 29,874 2,612 19,555 3,481 364.238 129.414 1.851 498,984 N8V NBV as at 3011112022 323,029 626,534 23.191 599 973,353 NBV as at 3011112021 107,701 646,089 28,009 145 781,944 Note.. 1. Leasehold land additions .'Purchase of cem8tery pbls at Kery1 Park GreenAcres", 20 @ £3.619 and 30 @ £4.852 2. FF&E additions.. Garden room aLKlio & streaming £1.504- Carpet & lumitire for rabbi's office £865.. Step ladder £225 3. Computer equipeml additS.. Lap-top compuler for the Adminislratorfs use £749 4. All tangible fixed assets are used lor or to support charitable purposes. 5. Capital commitments ntracted lor as at 30 Novembw 2022 were £Nil (2021 - £Nil}. Pa9e 17
Bromley & District Refomi Synagogue Limited Charlty Number 1098431 FOR THE YEAR ENDED 30 NOVEM8ER 2022 NOTES TO THE ACCOUNTS 2022 2021 10 DEBTORS Irtcome fax ReCOverae PrepayThents Subscriptions Chanukah Fair late deposil of monies Goldman Tnjsl CST Donor Trust School wsits 33.172 556 86 28.9 3,840 1,143 771 252 190 189 240 80 34.323 35.366 11 CREDITORS: Amounts fallin due within one eaw Empk)yYnent Costs prepa Subscription monies Adult Education teaching invoice5 Prepaid Adutt Educat•)n monies Security Costs Mainlenance & Ulililie5 other Creditor5. eath below £500 7,823 1.654 6,531 2,498 1.793 1,235 300 878 670 3,519 284 13,950 1,113 14.348 12 CREDITORS: Amounts fallin due over one ear Joint Jewsh Burial SOcty IJJBSI 268,606 268.606 68.761 68.761 JJBS gave BroMY & District Reform sYago9Ue {BDRS) an interest free k)an of £108,570 in July 2020 for the purpose ol enabling BDRS lo purchase a lease on 30 grave spaces at GenAcIeS Kemnal Park Cemetery. An addilonal loan of £217,940 was made bn Summer 2022 for the purchase of a further SO grave spaces. As al 30th November 2022, £57,9[ has been repaid back lo JJBS folbwng the purchase of 16 grave spaces. The agreement with GreenAcres Kemnal Park grants BORS a 125 year lease vthich ¢5 recorded in the Land Registry and covers Ihe enlire Jewish burial area of 50 burial ots for vknich BDRS will pay a rent of £1 per annum. Page 18
Broml•y & District Reform SynagQ9ue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 13 NRESTRICTED FUNDS Mo¥•m•nts in Resour¢•s Balan as Transfvr R¢alised at 1 Dec Between Gain on Incoming 0gOIng 2021 Funds Disposal Depn Balan¢e a$ al 30 No¥ 2022 Unrestricted Funds 344.237 65 220,319 176.687 11.097 376,708 14 RESTRICTED FUNDS The income funds of the charity include restricted funds ¢omw"&rKJ Ihe folknwing unexpenw balaeS of donatson5 and grants held tsn trus1 for specific wrFx>se5. ¢w•m•nts in Resourcès Balance as Tr•n$ler at1De¢ Between 2021 Funds Granis I Int•r•st 11onation & Gift R•c•iv8d RKei¥•d or du• Balance as at 30 Nov 2022 Outgoir59 Depn Board of Deputie5 Burial Scheme CarirrfJ Community Cheder."Oulings External Charities..DonatK)ns Jack Petchey Giant Music Oirectorrreather Musi¢ lor Services New Building & Sanctuary Pauline Jeffree Fund Rabbi's Discretionary Scrolls Scth?I Centre Transport 17,420 2 117,4201 12121 11CXJI 2.344 (17.9581 11911 11651 737 $49 725 15,122 1.200 223 1,495 1,672 9)0 592.225 3.851 2.352 2,793 448 1,543 608,676 1.837 611.LK)2 118,7771 3.149 3,11 702 625 225 450 11,8231 1121 311 38,192 1.854 619.232 65 42,451 3,896 18,777 Page 19
Bromley & Distrid Refomi Synagogue Llmlted Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 15 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2022 Fund Balances at 30 November 2022 are r•pre$?nted by: Tangible Fixed Assets Current Assets Crediiors". amounts lalling due year Creditors." amounts falling due after one year 381.128 278,135 {13,9501 (268.6C61 376,708 592,225 16,451 973,353 294.586 113.950) I268.6() 985,383 608.676 Page 20