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 #101 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 HuT￿Y (Treasurer) Abrahams S Alberli V Ashmofè- resigned 22 March 2023 E Carr- resIgr￿d 23 June 2022 M De LarKJe- resigned 23 Maich 2022 M Freeman R Green- reS￿ned 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 H￿N8ftd 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 p￿paring 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 Ass00a￿n 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 p￿r$ of the Charitab￿ company and is govemetj under its Artides of Associath?n. In the event of the company being wound up members are reqUI￿d 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 peri￿J 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 varI￿JS sub-comrnittees. The Board mee15 3 minimum of eight times annually. l( is respC￿S1￿e 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 acti￿￿e$ of the charily. There are sub-committees and special purpose committees covering religion and ritual issues, edU￿tiOn. 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 Limit￿1 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 fd1th￿n9 rnJsioe5 conneclwj rem1￿¥8￿ ￿der a teaclmw, Ycth Worker iy Teacher tontacl. - A Ashrr*Jre £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 nE￿￿￿e10￿[￿l the Injstees. Nethw have the Irustees te8n ￿pecI0f the Oy￿eqUer￿e5 of any s￿h loss. Dats Prot•ctlon Pollcy The TDJsiees enswe5 Ihal the S￿agwue in cc￿￿￿3r￿e w¢h Ihe Dats 2018 aThJ General Dats Prelecbon Regukibon 20184679 IGOPRI EleCtrry￿ Comrrnjnicaw IEU Directsvel ReguL41h￿S 2[￿3 IPECRI. Risk Mana9orn•nt Extemal risk5 to funding have ￿ to thÈdeveknrA)￿l￿a F4an afth lor ihe thersificatw of lunding ond athvilitrs. Intem31 control nsks arÈ ttMniTtms￿ by tt* I[r￿n￿￿tic￿ of wc*èJures fuauifv)nsatw of all transactions and wqecis. Prctedures are in t4ace fv ensurt *ith he¥lh and salety of rnernbe￿. staff. Wo￿nteerS and vtsitcrs to the Synagc¥Jue AK1￿JIrHj a slaff ha￿J￿0th. These wtyEthJre5 a￿ p￿lodiCallY revIe￿d 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 c**cts of FtroJresyve Judot5m ty thtr IXWSItyI 3Trl manlenance ol wC￿￿p for cthr rtharbtable wrpose5 as the 9Dvemw¥J tx>dy shall d8iemwie. Each year lhe Iruslee5 revw the otyeclive5 arKI toensure Ihey t￿ntinL* ￿ reffeci its aims. In carryry out Ihi% review the Injsiees havÈ cons￿ered Ch*ityComNssiMs gene￿ guK1&)ce on wtthc benefit in partKLrfar ils supplementary wt4ic c¥) Ihe dr*ion Icrf bwefil. In order to further Ihose ct¥ecls ihe twhas.. - procured prwThses - employed a part-lirne rabi . esta￿l$hed su&coft*nittees char9ed with the res￿￿￿$￿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'r￿e1 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 S￿￿ue's aeb￿l*s rphwri . prunoied weeklyde¢troNc cottmJTrtaiKx)s of mj￿￿lINj tham kn the men*wthp. . eSt2￿1$kned and rnaintained a W￿Sitt a weserte c*) other Sor1￿ . Installed arK1 maIn￿1n8￿ security entry syst•ns Icrf Ihe S8CLtyfof Is rrErtW5 and vi5ilLX5 ¥d prD¥ide trainiNJ TrAa the CST fordoty vrAunteers - a reyesentalive £¥) the Board of De￿￿ c£Ynrrnllee . a tswtstrn￿trve en the Br¢￿* SACRE (*nmNee . established a Jtr￿Sh tejneiw in ￿￿rth Lanth￿. The mHnagerreni of the Synagogue Is 171d (k)wfi by th? (knrThThJ Docu)￿. Trust8es a￿ elected ann￿ty al an AGM by ali meff*ets vilKJ art to ￿te. The Exew14ve are the Chair. w￿e Ch*r. Setrew 8Th1 Treasu￿. Trustees apF(¥nl an Exectslwe C￿MIllee consi51irvJ of tr* Exe0j￿ orrtÈts. the Chair olts EducalV￿ Comff*nee aTrJ the SenAy Warders. In aydition, Ihe Iwslees appjnl fft of *5 rnen4)w$ 10 ￿ a rerw*tstive oftr* Irustees. Al staffir*J durir 2022 vras via vduntee15. exwi f¢xlhe p*i-tirre Rabts", p0rd.Ibtt* kntsiiatof part￿rne Head Teacher. The cheder and ￿cl￿￿er le&hets *d da$$rtsyn re¢¢we a other S￿￿Ce yovideis are pat vrd ￿¥0￿e. 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 ￿ cal￿0 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. Actrvit*s 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 ¥th￿ch Me Synagogue exisf5 and O￿TateS 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 Iwe6 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 Child￿n,$ 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 S￿3909Ve Lrmited lor the purposes of Company law) are responsible for p￿paring the Report ol the Trustees and the financial statements wi acc¢3rdance with aP￿iCable law and Uniled IQngd￿l 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 in￿MIng 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)I￿leS 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 ￿S￿OnsI￿e 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$trict Reform Synagogue ￿rnite Ch•rity Numbet 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 ACCOUNTANTS. REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED I report to the Charity Trustees ￿ ffly exwThinat*)n of ts accJunES ol Ihe Company Iw the year ended 30 Novembei 2021 Responsibilities and Basis of Report As thÉ Trustees cr the C¢mpariV (and ils dir%ior> for the purposès of company l•1 you are re5pon5iUe for Ihè account• in accordance wilh the rAquiremenis cf Ihe Ccmpantes AU 2(x￿ I'the 2C<)6 Acri. Having sa1i5fied mysell Ihat Ihe a¢￿1￿1$ 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¢1￿0 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 s￿l￿n 14D OF the 2011 A¢1. I confirffl thal l arn walified to underiaka exam*n31rf)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, actt￿nting 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 r￿￿1￿￿. r¥ 3. the accoun15 do rk)I com the accounbng requirement5 01 SpCt￿n 396 OT the 21MJe Act other than any requirement IhaT the accounis give 8.irue and lair. view vknich Is T￿1 a matter consitlered y5 part of an Independent pxatninaiion.. or 4 the accounts nave r￿t been prepared in accordance the methods and prI￿1p1e5 of the Sialemeni of RecoinrnerKted Practice for accounting and reporting by chariknes lapF4l￿b[e 10 charl￿5 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 $0 thai I might iiaie 10 Ihe Company's Trustees those matters l a required lo stèle 10 them In an Independent Exeminer'5 Report and lor no other purpos?. To the lullesl extent permitled by13W. I do noi acc8Pt Of assurn8r2sponsitility to anyone other Ihafi the C(XmPany Ihe Comwy's Trustees as a tyody, lof my work or lor this report. Hugh Lask FCA CTA arri5 & Trotter LLP 101 Nèw Cavendish Street 151 Fkjor South Lon(lon W1W8X SvJned.' Page 10 Bromley & Oi5trict Reform S￿4999ye Limitsd Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2022 STATEMENT OF FINANCIAL ACTIVITIES UnrÈstrict•d Restricted Funds Funds Totsl 2022 Total 2021 Notes INCOMING RESOURCES Incoming Resources from Generated Funds: Voluntary Income.. Subscriptions Rec'tr4elRecoverable Tax Donations Rec'blelRecoverable Tax Sale of Burol Plots Grants Receivab 158.374 15,434 18,095 3,480 158,374 60.121 18,095 4,680 153,055 52.244 7,238 13.678 44.687 1.200 Activities forgenerating funds.. BequestlLegacy Other Income 11.1 13.936 11.1)00 14,396 20,677 Interest Income Total Incoming R•$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 be1v￿n 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 aCtM￿S 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 Rep￿Sented 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 s￿lI0n 476 of the Companies Act 2006. The trustees aCknO￿edge their responsibilities for lal ensuring that the Charits￿e 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 reqU1￿ments of the Companbes Act 2006 refating to Iinancial statements. so far as ap[41￿ble to thè Charitable company. These financial siatements have been prepared in accordan￿ the provisK)ns aPpI￿able 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 p￿Pared in ￿CL*dance 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 dIS￿t￿￿) of the Boa￿ of tnjstees in furtherance of the general objectives ol the chanty. - Res¢ricted funds are subj'ected to speofK restrictl￿S 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 reCeiVa￿e. 1.4 R¢$ources expondeil Expenditufe is recognised on an accrual basis as a li&ilty is Incu￿e￿. EX￿￿litYre includes any VAT whith arè irrecoverable. and is rèwjrted to the SOFA as part of the expenditure io which it felales. Expenditure on grants is recorded once the Trust has made an unconditional comnitmenl to pay lh¢ grant and this is ¢))mmunicate(I to the benefi¢iary or the grant ha$ been paid, whichevef is the earfief. - costs are allocated befv*en the expendilure categories of the SOFA on a basis designed to refl￿t the use gf the resource_ Costs relatiry to a Pa￿UlaT activity are allgLZted d1￿Cl1y, 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 a55fKi*ed wlh meetiTrJ the consb"lutional ar￿ staluw require- mènts of the charty arml include the audit fees arKI costs linked lo the strategic m￿agement of the charity. Administration expenditure includes all direct expendrture r*ot dIreC￿Y rèlated to the charitable activity or cost of generating fund5. These indude c05t5 of runnbng office p￿MiseS 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, wh￿h are as follows." Freets)Id land and buildings Not dep￿cIatedINil 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 regISte￿d charity and accordingty is exempt fr￿n 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•$trirt¢d Funds Funds Voluntsry Income: Grnnts Reoewable." Community s￿Urity Trust Doncr Trusl Goldman Trust Jack Petchey Royal Borough of Greenwich 730 2.393 357 730 2,393 357 190 3.236 252 10,000 13.678 3.480 4.680 Refund of overpaid bank fees: Refund of overpaKI bank fees Interesl 6.537 4.467 11.004 Activities for gen8rating funds: Cheder Education Fund Raising & Social Events Hire of Garden Room Legacy Religion & Ritual School Visrts Olher 483 9,682 483 9.682 660 10.572 2.054 75 75 11.0(Kl 3.024 320 812 25,3 3,024 320 352 24.936 460 460 854 14.140 Page 14 8romley & District Refonn Synagogue LiTrMtsd Cha￿ty NuM￿r 1098431 FOR THE YE*JI ENOED 30 NOVEMBER 2022 NOTES TO THE ACCOUNTS 3 S PPORT COSTS AjI￿allOn to activit￿S on actual cosls irwred.. nun. Audit& Con$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 Charita￿9 Acti7ll¢es subscr￿1￿ k) Relig￿5 (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 Educat￿n Center RSY Netzer DeafPIus NightsThJ*e 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¢fr￿￿S In furtherance of the charilrf5 obi8cts Adftmnislratirm 20,898 SeTh￿£S and Off￿e Suppl*s 28 ￿￿hland Roaj CaterirKJ & H￿Sekee[m EducattTh) F￿traI$ I￿￿dIng JJBS Minister Profes￿nal Fees RelykyJ5 and Rtiual Oll*r 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 R*s￿r¢*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$tri¢ted Funds Funds 2022 2021 5 TRANSFER BETWEEN FUND Bank Charges (651 165 65 2022 2021 6 NET MOVEMENT IN FUNDS FOR THE YEAR The net movement in funds IC￿ the year is stated after charging: Depreciation of tangibte fixed a5sets- for use by the charity 29.874 27.861 Independent Examiner Feg 7 EMPLOYEES Number Number The average monthly number of full kn.me employees during the star wa5.. Minister Office Adrninistratio Ernployment Costs Wages and SaLaries Social Security C05ts1") Pension Costs 58,311 (4.432) 5,798 59.677 72.350 11.361 3.607 87,318 ' Soaal Security eosts include EMplo￿r$ Alowance not previc¥Jty daimed. NuM￿r Number The number of em￿yeeS whose annual emoluments were £60.000 or more we￿. Page 16 8r¢mley & District Reform Sy￿909U• 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 reft￿neratiOn. 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 DEPREc￿noN 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 Kery￿1 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 addit￿S.. 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 ReCOvera￿e 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 SOc￿ty IJJBSI 268,606 268.606 68.761 68.761 JJBS gave BroM￿Y & District Reform sY￿ago9Ue {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 G￿enAcIeS 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 0￿gOIng 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 bala￿eS 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