REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 FOR BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED (A company limited by guarantee Company Number . 04583645 {England and Wales} Charity Registration Number: 1098431 Illl 'AE43C•ZL*
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COMPlEs H(JJSE Harris & Trottef LLP 1st FlcKJr South 101 New Cavendish Street London W1W6XH
Bromley & Distrf¢t Reform Synagogue Limited Charity Nurnber 1098431 FOR THE YEAR ENDED 30 NOVEM8ER 2024 Contents Legal and Administrative Infomiati Re of Board and Trustees Independent Examinerfs Report 10 Slalement of Finala1 ActM"tEs 11 Balance Sh*t 12 Notes to Ihe financial statements 13
Bromley & District Refomi Synagogu? Limited Charity Numtser 1098431 FOR THE YEAR EMDED 30 NOVEMBER 2024 LEGAL AND ADMINISTRATIVE INFORMATION Directots and Trustees L de Lange (Chairl T Allin (WK&Chairl E Fry {Secretaryi S Hurley rrrea5urerl M Abrahams S Alberti Z Bates Fisher G Harris S Hyams G Lthnhals A Penn H &nall S sOrnOn N Springer J Taylor $8crelary EFry Registered Office and Principal Address 28 HTryhland Rs)ad Bromley Kent BR14AO Company Number 04583645 (England and Wales) Charity Registration Number 1098431 Independent Examiner Harris & Trotter LLP 1st Floor South 101 New Cavendbsh Slreet London W1W6XH Bankers HSBC pk 184 HKJh Street Bromley Kent BR1 1HL Page 1
Bromley & District Reform Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEM8ER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 structure Govemance and Man ernent The Trustees, who are also the directors of the charity for the Purposes of the Companies Act 2c, present their report and the independently examined linancial statements for the ypar ended 30 November 2024. The Iruslees confimi that the Annual Report and financial statements of the company compty with the current statutory requirements. the requirements of the compan$ goveming docunnt an¢J the proMston$ of the Statement of Recommended Practi (SORPI, applble lo charits pparing their accounts in accordance with the Financial Reporting SlarKlards apylicable in the UK and Rewknb'c of Ireland IFRS 102) (effective 1 January 20191. Since the Chanty qualthes as small under seclKJn 382. the Strateg rewrt fequired of medium and large companies urKler The Companie5 Act 20C6 (Strategic Report and Directorf5 Repjrt) Regulatn5 2013 15 not required. Governin Document The Synagogue was previousty an Assocthn which incwated on 6 NoNEmber 2CKJ2 and registered as a harity on 8 July 23. 11 is a chartsble company limrted ty guarantee and established under a Memorandum of Association which established the objects and powers of the charilable CMPanY and is govemed under Articles of Association. In the event of the company being wound up members are wuired lo contnbute an amount not exceeding £1.00. Recruitment and ntment of Nthy Twstees The directors of the ccffjpany are a150 charty trustees for the Purposes of eharty law and under the cornpanvs Articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Asso¢talion the members of Ihe Board ol Trustees are elecled to serve for a period of one year after which they must be re-eled al the next Annual General Meebftg IAGMI. Al membets are circulated with invitations to nominate trustees prior to the AGM thising them of retiring trustees and requesting nominatKJns fortheAGM. Inducti and Traini Trustees are already famdiar the chanty's obj'ectives. *tiVit$ and praci¢es as all Board members must be Synagogue members. Board Iruslees are usualty Membe of the Synagogue for some time prior to Ih&r Board electk)n. At their first Board meeling, they are prowded vthh a note pertaining to performance expect- alions and guidelines. Since the Board is relatwely small. and actMIS tend to centre on the Synagogue, Board members act wilhin an active Teligious institution and community. This provides many owortunities for infomal dissemination of appropriate infomalion ardIng Board fu11$ and structu. Trustees familiarisa)n with the Board and Commrtiee structure, pracltces and actm15 arise through these infomial meetings and discussions, as well as commitiee membership, participation in Board meeiings aThJ Synajogue events. Or ani5alional Structure The Board ol Trustees administers the chanty directty, through an ExecLrtive Committee and through vari$ sub-committees. The Board meets a minimum of ewjht times annually. 11 is responsible for the strategic diwlion and poli¢res of the charty. At present. the Board of Trustees has 16 members fri)m a variety of professional backgrounds. The Board Chair is elected by the membeys lo manage and oversee day-to-day actNilies of the charty. There are sub<ommittees and special purpose commrttees covering relwion and ritual issues. educalion. security, safe-guarding , the building. sockal & fund raising matters and communication whh meet as require(I lo further and attain their objecbves. To facilrtale effective operations. the Cha¥ has delegated authority within terrns approved by the trustees. for operational matters. Pa3e 2
Bromley & District Reforni Synagogue Linited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEAIBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 The fcll(Ming trus¢ee5 and 0xneclI Ferw rtCÉj [rlI urxlÈr a teathiry. Y¢Jthh Wother, Head Teachev or Bo¢Atkeeper cortra¢t. . W Abrahams £585 -SHur £4.282 - S Hyams £8 -APenn I Posner -HSmal - Sa Taybr - So Taybr N Wlkins 12023.. £01 12023.. £3.9111 12023.. £578) 12023." £801 12023." £475 12023". £1.$311 12023." £01 12U23.. £01 (2023.. 5T51 £635 £1,550 £525 £781 Data Protection Pob¢y The Trusiees ensures Ihat Synayogue is in Ihe D8 ProtecllcAd 2018 aTrJ Gener81 Data Proiedion Regulation 2016679 IGDPR}and the E¢tr£ThC CorrwThJnKatJn IEU tirectNel ReguLitkJns 2003 IPECRI. Risk Managemont Ektemal r5 to hJn£kng have lo the dBveknwitt of a pkin whKh 11 akni fcythe ¢j$tK>Th of lunding and actwities. Inlemal ¢ontrd rkS a muiimbsed ty the vnprnenw of w£ethtrre$ f4¥ •Jthortsalion ol all tranSactn5 and pmieds are in 10 SUre crAnph"ath healh and safety of members. staff. volunieets and ¥isitots to the Synagogue inchjding o Stall haTrJbct. These p¢18$ are perithjrally revie¥ved lo ensure that they conliwe to ed$ of charty Anclher key m8nl in Ihe manageTrnnl of financia ftsk Is the 5etlir¥J of a rese¢¥e pow. Objectiv95 and Actlvilips The Synagogue is a tongrega1v lormed with Ihe cpdS olfvartwYJ PwressNe Jutssm by the pro¥Bn d Mainlenan ol publ¢ w)rshy and for such Otherchartiab wrposes as govemirYJ b)ty shall determine. The tw$tee$ regukrty revw the obsectibs and aclThfitS ensure tw continw lo rened rts atiTrs. In carryirwJ (xrt this revi the trustees have coryside Ihe Charty ccthm155ns gerEral gUan tyenerd ar#J parttcuLii its supplementary pUbh"Cguh1an on •J¥arwEnt of relhJKNI fty the publK terEfrt. In order lo furtherthose OLiects thE governry ha5." - procured premEe5 - empltyd a part-11 rabt - eslabli%hed sub-cwjmrtiees . Installed equipmenl lo alltyv w-11 slreamiry of seryKe5. •YLdl e¢AKk)n and guesl ake1 ses$KJ - establtshed a Sunday Schod for memter5' chiklren indu¢JirrtJ a"nw wup (c[ & PT&(ederEan' - employed a part-lime Head Teathr for the Sufvjay 5thcd - prO¥e professional secunty offer forthe Sunday $¢hfX - estsbii$hed a youth programmè . established a Libfary within Ihe wemise5 - ¢stabliSd a by-rnonthty Social Centre f0kler nrnbe - produced a magazinewhich thlaA5 al s>909.$ lTrlvJNohn - promote(J ekty elecironr wnmunKIM)ns of impernjing reknant lo IhÈ membership. - eslabIhed aj mainiainwl awsite and a preSeTr on other social m&Jia - In$la1d ancl Mairtaed securty aThJ dr¥)r entry 5yslems for Ihe of its rnbers and ¥$it arKI provHd training via It CST for dc<K vdunleer5 reye5entslive ¢n the Board of twlS (x)mmtee representative on the Brom SACRE Commee . eslabled a JtNish cvnry In 5tyJlh L¢Mdon indudK¥J * area for Ash Memor - twinned with Or Hadash. a Jewh communty Harfa. The management rf Il Synagogue i5 tskj by1 GO¥ernH D(uments. Trustees •eed annual at an AGM by 811 memtr5 are enlitw to vole. The Exe¢uknfe orricefs art the Chaty. Chaw, Secretary ar Treasurer. Tw5tees appc4nl an Executnie Cornmitiee tonsisling oflh? Execulr4e Olfters. Ihe Chr of the EdLtstitsn Crynmllee and serHorW8en. In a(kJrtr¢)n. the Iiu51ee5 arpoinl of rts rrernteF5 to te a esentate of IIE Iw51ee5. All slaffirpJ during 2024 was via velunleers. excepl for the part-lime R4)bi part-lirreAdmirdstr•tot. part-lyne Btxthkeeper, part-time Youth W(Yker and part-time Heal Teathei The cheder and pw&tldÈrteachEts and dassro assistanls ieceive a rwrwjrwakn and oVr5etvx ale pa v• l#wheÉL Pa¥3
Bromley & District R?forni Synagogue Limitffll Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 A quorum for a trustees meeting is haw of the Executive offS plus a third of the remaining memters. The minimum number of meets"ng5. the prccess by whh they we to be calbed and matters or situations which may invalidate such calling and the acttons laken at meetings. are sel oul in the Governing Document. Minutes are kept and are available for publ scrutiny. Trustees ale kept fully informed of the workings arKJ deliberations of subaynmiitees by the chair of each SuOrnMrtlee who is dirtty ansErab to the trustees. All contracts of eMplOent are approved by the Board ofTrustees. Subscriptions for membership are recommerKlgJ by Ihe trustee5 arKI are subj.ect to approval by the members in the Annual Gera1 Meetry. Board and the Trustees The Board who a also the trustees and who seThed during the year we. M Brooks Evans {Chair) (resigned from Chair & Board 19.03.2024) L de Lange lappoinled 19.03.2024 as Chair) T Allin lappoinled lo V¢e-Chair 19_03.20241 E Fry (Secretary) S Hurley (Treasuierl M Abrahams S Alberti Z Bales Fisher (appointed 19.03.20241 M Freeman (resigned 19_03 20241 G Harris V Hart (reSned 23.09.2024) S Hy8ms18pwnled 19.03 2024} G Liebenhals J Millis (apPnted 19.03.20241 A Penn Dr J Posner (resned 19.03.2024) S Solomon H Small N Springer J Taylor No Ifustees received any remunerats.on for as a trustee durirg the year. Page 4
Bromley & Distri¢t Refomi Synag09uè Limfittd Charity Numbèr 1098431 FOR THE YEAR ENOED 30 NOVEMBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 Achievements and Perfomiance Thè charity's actiwts'es are wrthin the o¥erridiThJ objective of provhjing an inst1lulbL. Organisaln and premises to adwJnce Ihe practices of the Jewish failh thin a progressive and è9alil3rian structure. Acliwlies indude charitable giwng, education for all ages, devekjpment of ils premises, social prograMThS for elder members. yOh programmès. as well as reaching out into the wider CA)mmunity. in which the Synagtsgue Èxists and operates, for the public tenefit. Education & Other Even The Synagogue Sunday school fcheden has operaled suessfUllY during Ihe year and there a ojryenlly 69 undef 165 involved wrth the Cheiler of whit 51 ale students. Classes are run by a combination of teachers and class-room assistants under the overall superws1 of the Head Tethr. The Gan Iprfrtheder group) also rneet on a Sunday moming and has 3 register of 17 children wilh 3 hèlpers under 16 yèars old. Two courses ran through the year, namety, GaaY to Judaism and avance(l Adult Hebrew. In addrtion there were on-line Torah and Talmud classes, hosbng the Jewish LIn9 Experience Exhibition IJLEEI, a Jazz MUS social, Book Club rneetgS and the Synagogue's 60th Anniversary party. The Communal Se(ler was held on Ihe sècond night of Pesach in the Garden Room. At the JLEE there were upwards of 700 visitors, comprising 600+ local children KAUS teachers arKI other I-JeSh aduhs. Charitablè Givin Charitable giwng is a Jewish value and ¢ommaNlment. This is expressed in part by suprM)rting extemal chariiies. via the annual Hoh Holyday appeal. A number of charilJ"es are recommended by Board members and after discussion three are appioved by the Board. There is no bemark for this appeal. The Appeal this year resulted in 8 total fund of £12.669. A Carin Communi The Synagtsguè prides on Ing a caring community. aspect of this is the Social Centre which focuses on elderfy members who are either physicalty or eMOtn81 in need. The Cèntre promdes a Iwice-monthly meelJ"ng and gathering for social purposes. including gentle exer(3ses. lunch and Varied lecture5 and prograrnmes for members. The Social Centre is self-funded but assislanGe wth transport costs is provided by the Synagogue via the Transport Fund set up in 2013. A numtr of Ihe Restrted FrS shown in note 14 ielate to caring community issues, nanly'Caiing Communiv, 'Pauline Jeffree Funrf. 'Rabbi Discrelionarf. 'Social Centre, and Transporf. Youth Thè Synag)gue ernpkjys a part-time Youth Worker. found at GreenAcres Kernnal Park thjring 2020 the Synagogue eslablishe¢J a Jewish m&try in S(xrth Lort(lon_ This burial ground is lh8 onty active Jewish cemetery within the boroughs that make up SoLrth London. The designated lawn area has 50 double depth burial plots generously funded by a loan frorn Jewbsh Joint Burial lty (JJBS). See wle 12 to Accounts. In 2023 the Synagogue developed an area within Ihe trNJrial ground for the intemment of ashès antj inStald 10 ash memorials. Each memorial can contain tsvo ol uemated remain5 and above is a a¢e for the engraved cofflmèmoration. Involvement in the WKler uni ArKther kèy area is involvement within the local communrty. The SynagogL¢e has a Schools, visiting progiamme. Schools and Cub Scout Pad(s request to vtsit the Synagogue to mÈèt curriculumlclub badge requirements. The programme aims to introduce Jewish history, tradty"on5. praciices and acliwbes. This year the Synagogue hosted the Board of Dewb"es Jwsh Living Experience Exhibilion which was w811 attende(J by local Pimary Schools and local failh communrties. The Synagogue continued its irwolvement wilh The Courol of Christians and Jews, The Brornley Three Faths Group, The 999 Club and the Bromley Foc#Y Bank. In addition the Synag(>3ue hosted a coffee nrnIng as part of the Macmillan Trust annual fund raising evenl. Page 5
Bromley & Oistrict Refomi $a90 Limiied Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEIABER 2024 REPORT OF THE BOARD AND TRIJSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 mmunicatb?ns Internal cornmunicati0 with Ernbe 15 very irywrtznt. The Synagogue put4ishes a magazine calkd HKJhlwJht. whith o (x)mpknnied by a eY email cal È-lpht. HKJhlight 15 printed arNJ sent out in the p)51 or via email rf preleThed. Print dates are lo ojinckye wlh the main lestival$. The focx5 15 on new5 of member5." what Ihey have been doing orfind ol ntere51 and %that ¢5 Seen as the priorities relvjiously. socialty and educ4lh)nalty. rather thars Immediats dates. whth are better conveyed by &lNJhl befo Ihey expire. The Synagogue also has an online presen via a website and other social media. Membe hi Since mcsl funding corres from memters. subscripliorts. rnaintaining rnefflte1p numbers is fuThJ3mental to the Synagojue A growing membership ts essentN?I 10 $llPfK)rt arMI enar the ¢hanWs and rt5 continuing exsterKe. Therefore Ihe synagog conbnues to fr5 b"rr effort in Ihis area. During the year 21 peaple wtre •Jded tr> Ihe memtrsh¥J. This as offset by 11 losses through $19Th0. 3 cancelled Mert>8h1p5 and 10 deaths. Prernises 8 Securi An important part ol ts Board ofTrusw 1$ ¢0 efftsu that tt synagog.$ werntses are adequatety mainlained and secured. As well as ensuring there is seoJrity for Ser¥eS. cheder and other events. the Board maintsin security of the buikling and its surrwndings security L3rneras and 11 mainlair lighting. Ouring 2025 there will be a major asSeSsnI of the bU1j management as there are tssues with dary, grnthrkS and the aging lÈft. Review of Financial Results STATEMENT OF FINANCLAL ACTivmES Inu)min ResourrslRevenues Revenue for general ¢arty purposes arises primarAyfrorn subwption$ paAI by mbers. These nx)n are increased by tax cLi1d under Ihe &ft Scheme. Such revenue iota1 £173,940 compared to a budgeted fgure of E180.700. The 2023 amount VRS t186.593. The Varian to budget of £6,750 15 mairty due to105s of revenue from resb3nan5. ren)vzL% (for nonwyTr£ntl and death5. Other dona"onrecoVerats1e tax lunrestrictedl toialled £13.325 verses a bUdt of £14.040. The total received for 2023 £16.785. A porDofi of Ihe mon5 receNed 9r3nted lo the R3bbis Di5uebonary Fund. Sales of Bunal Plols totalled £8.412 and reduce(I the loan payable to Ihe JJ8S. Grants rewvable a £43.459 £32.393 was from tl TrusL- £18.693 forthe aL#IKTrVi5ual upgrade". £8,000 towards the 60th Anniversary Party al the Brorn Court Hotel" £4 433 lowarijs RSY-Netzer events., £590 lor Chagpjah Iithets". £517 for Hebrew ojrriculum wnsuiiancy and £160 10 refund new rrt)er packs given out during the ye¥. £1.6 was from the Ccrnunity Seojty Trust ICSTI- £5.815 to assislwith the C051 of security 3nd £1.805 fof ProtectNe Window5 Fikn. £46was frll the Gohjman Trust to pay for Siddur Iprayei bookl to given lo ycn951erS i their bar LY bal mitzvah year. £3.400 was Irorn the Jad( Petchey Foundation £2.4Tr) for the Athievernent Avdrtl Sckne arbd £1,OfKI lor the Leadership Award. The Gr8nts totsl for 2023 was £39.963. BequesVLega¢y- £73.235. One le9aGy was reNed dthig the year. Th6 is not bwed. Olher Incon of £18.308 in¢ludes a number of items whth arE netletl off against exper5 lo all¢rw a mparison lo budget. Categories over £10 are.. £6.185 from Hebrew aTrJ Gateway lo Judaism stthJeThts.' £3,881 for Relgion & Rilual o1ated purchases (machNn. mernorol plaques. seder b¢et5 and non-memter HvJh Holy Days tid(etsl,' £2,683 from fund r31%ng events.. £2.480 from 60th AnTrive(sary Party lirt sales and £1.110 from School vtsrts. The afjusied total fof 2024 1$ £2.803 verses a budget of £3.2. This small small shortfall 1$ due to fe*r fund raisiThJ n(S in the year th eypected al Ihe I ¢f seth.ng the budget The adjusled total for 2023 wa5 £2,229. Interest tol8lled £1.746 and was not Total UnstriCted nIng resour$1reWeThUes was £328.325 fort year1£191.804 atlusted (xmnpa to a budgeted arTh)unl of £197.9401. The cornpar3b.ve rUre fcr 2023 was £205.607
Bromley & District Reform Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 R•sources Ex endedlEx nses 'Subscription to Religic4Js Organisab"on' of £25.190. This is a levy paynnI to the Movement for Reform Jal$M {MRJI. The lewy for 2024 is ¢al¢ukted at 13.5% of pnor year subscripb.on incorne. other expenses ladju5te(I f income aThJ cawtsl rtems) associate(I the Synagogue's activities and objectives a.. 'Minister and Religion & Ritual expenses' £12.122 versus a budget of £12,121. Spend during the year inclu¢Je¢J HHD Machzor sets (Synagogue COes) £1,890 and 2 benches for the Kemnal Park-GreenAcres Cemetery £800. -Educatn expense' £5.701 verses a budget of £7,379 a favourable variance of £1.678. This is due to lo¥%er than budgeted cheder Costs including'. Cheder security £950 below budget mainly due to an ex-grats"a payment of £570 form the CST.. Unbudgeted income of £433 frorn non-members. Publioty & Promoiion expense' £1.461 verses a budget of £2,520 a favourable variancE of £1.059. The Ixjdget was for 4 copies versus 3 actual. Printirrfj arKI t#)stage costs Ere lower than budgeted and there was unbudgeted advertising irtcome. Adjusted costs associated (lay to day Synagogue administration inGlurJe." ?8 Highland Road expense. .of £42,257 versus a budget of £37.3SYS an adverse variance of £4,867. Ad hoc costs during the year tre ndow fepairs £4.188, new oven range £4,854. call out fees £3.229. ekctrical related work £2,986 and gardening related £2,925. 'Administration, Finance & Management expertse' £8.209 versus a budget of £4.681 an unfavourable variance lo budget of £3,528. This variance is due to the pur¢hase of a CRM platform. approved by the 6oard dtlring the year. Stsff Costs & Teaching SalarEs' £109,790 vefSUS a trxjdget of £107.875 an unfavourable variance of £1,915. Finalised pay rises were higher than budgeted." Offset by lower ChederlGars payToII due lo lor than budgeted lea¢hing head count. The Unrestricted SOFA net excess for the yearof £77.416 gives. after a4'usting for income and capital items. is an excess of income over expenditsjre of £59.802 versus a budgeted excess of £289. Detsils ol unrestricled funds movements are set c4Jl in Note 13 to Ihe Accounts. BALANCE SHEET Fixed Assets Details ol capital expenLllure are set out in Note 9 to the Accounts. Reslrieted Funds The New Building & Sanctuary fund ended the year a balance of £554.671 and the S¢roll pur¢hased in 2023. £15,000. These represent caprtalised anw)unts. Other restricted funds totalled £17,170. Details are set out in Note 14 to the Accounts. Subscri lion Rale Increase These days everyone is facing hKJher costs and the Synagogue is no excepts'on. Membership subscrTrptions are require<l lo meet all the synagogue running costs. including staff salaries, utilities and building maintenance, together th membership of the Jewsh Joint Burial Society IJJBSI and the Movement for Reform Judaism IMRJI.. Subscriptions for Financial Year 2025 wbll theiefore inaSe to £538 for a Single membership and £1,076 for a Commuriity Family Membefship Those aged 21 to 26 do not need lo pay a membership subscription but are reqUId to pay their JJBS contribUtn %•knich is £56 for 2025. From the age of 27 to 30 years svbscnplion are a sliding scale. Highei and Additional Rate Tax payers are encouraged lo pay the appropriate higher rale of subscription, cakulated to ensure that the net subscription is the same for everyone. Page 7
Bromley & District Refomi Synagogue Lirnited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 Reserves Policy The Trustees have eslabh'shed the thl of reserves the chaiityoughtto have. ReseNes are defined as UnreStrted funds nc4 designated for specthc use. The thl is Set at 3-6 months operating expendrture avaikble al any time during the year. Reserves are needed to brKlge any gap arising from the seasonal nature of incoming resources versus the more even eypenditure throughout the year. They are also needed to cover emergency or unexpected costs. or repairs to the piemises, or other unpknned or unexpected but required expendrture. Finally. and sonrfKcantly, they are required to ensure SLrffIcnt cashflow in the charity rf there is a signrfi¢ant drop in funding. This last crilerion is that the charitys ¢urrent a¢lNth'es can be maintained, whi15t consideration is given to ways in which to *Jdress the nature of and Solut to the furKliThJ situation. Under this definitK)n. adequate reserves at 30th November 2024 be £51k-£103k and for 2025 (based on the budgeted expendrture £52-£104kl. Actual reserve5 at 30th November 2024 are £1.073.234. This is split unrsetricled funds of £486.392 and reStrted funds of £586,392. This level of reserve$ is as a result of continued cost control, as well as discipline regarding subscriptK)n and reL8led mon. Plans for Future Periods Much of the charivs efforts and programmes are in supwt of its core actmty and obj'ective of worship and practice of the Jewsh faith. There are developments and programmes for the coming year arising frcm various sources. as well as a range of on-going aclmties derTrEd from the core practi and worship. Plans include the following.. - continued provision of education opwrtunities fN chikJn a1 adutts Ihrough(yJt the y - continued provision of services to meet the varied needs of the communty - Continuing provision of Care a¢tivits'es and programmes under the CariThJ CTrmmunity Ccxmmilee - continuing provision of assistance wth transpxJrtatK)n lo sYnage or reialed events - further active pursuit of new members wlh the a5sislance of fundiThJ from Shoresh Charrtable Trust - continued Maintenan of the piemises and surroundiThJ grounds - active invo5vemenl in the wrder communty refLsrbishment of the Synagogue's library Page 8
Bromley & District Refom Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEPJIBER 2024 REPORT OF THE BOARD AND TRUSTEES FOR THE YEAR ENDED 30 NQVEMBER 2024 Responsibility of the Trustees in relation to the financial statement$ The Ifuslees Iwho are also the directors of Bromley & Distr Refo Syrwue Limrted for the purposes of company lawl are reSpSIb for pparing the Report of the Trustees and the ffinancial statements in aCCdan applicab law and Unrted lfjngdom Generally Acceptaj Accounting Praclre. Company Eaw requires the trustees to prepare financol statements for each financial year whKh give a true and fair view of the state of affairs of the charilable company and of the incoming resour$ and application of resources. including the income and eypendf(ure, of the Charrtab company for that period. In preparing those financkal stslemenl$. the twstees are required to.. (al set surtable accounting FJltcies and then appty them conststenty.. {bl observe the methods and princip$ in the Chanty SORP". {cl make judgements and estimates that are reasonable and prudent" a1 (dl prepare the finanoal slalemenls on the g(xng concem basis unless it is in4)propriate to presume that the charitable company will continue in busine5S. lel slate whether applicable UK Accounling Standards (FRS 102} have been folbwed, subject lo any material departu disclosed and explained in the financial statements. The Iruslees are responsible for keeping proper accounting records which discbse wrth reasonable accuracy at any time the finanrAal position of the Chartlable company and to enable them to ensure th the financ¢al slatefflents ¢ompty wrth the CompanEs Act 2(. are also responsible for Safeguarding the asse15 of the charrtable company and hence for taking reasonab steps for Ihe prevention and deteciion of [ral and other irregularities. M mbers of the Board of Trustees Members of the Boaid of Trustees. who are directors for the purpose of company law and trustees lor the puipose of charity law. who served during the year and up lo the date of this ceport ale set out on page 4. In accordance wlh company law, as the companys directors. we certty that.. so far as we are aware. there is no relevant infomiKtrn of whKh the compan¥s independent examiners are Unawa., - and as the director5 of the company we have taken all the steps that we ought to have tsken in Order to make ourselves aware of any relevant information armj to establish that the charitys reportin9 account8111 is aware of that informatK)n. Approval This report was approved by the trustees on 1(h March 2025 and sgned on their behalf by.. Linda de Lange (Chair) Page 9
8romley & District Rel0 Synagogue Limite Charlty Number 1098431 FOR THE YEAR EM)ED 30 NOVEMBER 2024 ACCOUNTANTS. REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF BROMLEY & DISTRICT REFORM SYNAGOGUE LIMITED I report to the charity Tnjstees on my examination of the ac£A>unts ofthe Cornpany forthe year ended 30 Novemter 2024. Responslbllities anql 8as15 of Report As the Trustees ofthe Ccmnpany (and its directors for the purposes of company law) you are responsib fortt accounts In accordance wth the requirement5 ofthe Compan$ Act 20fA8 Ilhe 20Cfj Acri. Having satisfied mysett that Ihe accourts ol the Cornpany are nol required to be audtsj under Part 16 oflhe 2006 Act and are eligible for independent examination. l pOrt in pect of my examinati of the Company5 8c£ounts carried out under seclion 145 of the Charits5 Act 2011 I'lhe 2011 Adl. In carrytng Out my examination I have followed the Directions given by the Charity Cofflmission under sectK)n 145{5llb) ol the 2011 Act. Independent Examinerfs Slatement Since the Companvs gross wicome exceeded £2SO,WO your examiner must be a member of a body listed in seCOn 145 of the 2011 Act. I confirni that l am qualrfd to undertake the examination because l affl a rnember of ICAEW. which is one of Ihe listed bodies. I have completed my examination. I ccffifim) that no matters have come to rry aitenlion in cwnection wlh the examination ving me cause to believe.. 1. accounting records were not kept in Spect olthe Conwany as qUired by secbon 386 of ihe 2(Kb Act.. or 2. the accounts do not accord vJilh Ihose records.. or 3. the accounts do not mplY wth the accounting requirents of section 396 oflhe 2LM)6 Act other than any qUireNnt tha¢ the accounts give a'true and fairf view which 15 not a matter considered as parl of an independent examination," or 4. the aunt5 have not been pfepared in accordance th the meihods and principles ofthe Stalemenl ol Recommended Piactice fcw accounb.ng and reporting by charibes lapplicab to tharitEs preparing their ac£ounts in accordance wilh the Finanual Ren9 Standard applble in the UK and Republic of Ireland IFRS 10211. I have no concern5 and havè come atYOSS other matters in connection vrith the examinats.on to attenlKJn should be drawn in ihi5 report in der to enable a Pfoper understaTrding of the acwjnts lo be reached. This pOrt is rnade sdety to the Companls Trustees. as a bty. in accorda1 Part4 ofthe Chariknes (Accounts and Reports) Regulations 2(MJ8. My work has been undertaken so Ihat I mighl stste to the Company's Trustees those matters l arn required to state to ihem in an Independenl Examiners Report and for no other purpose. To the fullest extent permitted by law, l ¢Jo not accept or assume responsibilty to anyone other than the Company and the Companls Trustee5 as a body, for my work or for this report Hugh Lask FCA CTA Harris & Trolter LLP 1st Floor South 101 New Cavendish Street London W1W 6XH Signed.. Dated". P•3e 10
Bfomley & Distrlct Reforni Synagogue Limlled Cbarlty Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcled Restricted Funds Fund5 Total 2024 Total 2023 Notes INCOM114G RESOURCE Incomlng Resou¢$ from Generated Funds: Voluntary Income.. Subscriptions Rec'blelRee4)verable Tax Donations Rec'blelRecovefable Tax Sale of Burial Plots Grants Receivable 173.940 13.325 8.412 40,059 173.940 55,612 8,412 43.459 186.593 53,931 12,031 39.983 42.287 3.400 Activities forgenerating funds." BequesULega Other Income 73.235 17.608 73,235 18.308 2.000 13.787 700 Inleresl Income Totsl Incoming Resources 1,746 328.325 1,746 374.712 46.387 308.325 RESOURCES EXPENDEO Costs of Generatlng funds 1.7 1,796 2,417 Charitable Activities Subscription to Re1lOuS Organisat Grants Made Cost of activib.es in furtherance of the Char"ty's Objects Governance Costs Totsl Resources Expendgd 25,190 25,190 24,585 263.873 21,381 22,790 233.154 24.585 40,010 223,863 250,849 64,595 315.444 279.742 NET INCOMINGIIOUTGOINGI RESOURCES BEFORE TRANSFERS Gross Transfers between Funrjs NET MOVEMENT IN FUNDS 77.476 60 77.416 {18.2081 60 118.1481 S9.268 28.583 59.268 28,583 Reconctliation of Funds Total Funds brought forward Total Funds carried forward 408,976 486.392 604,990 $86.842 1.013,966 1,073.234 985,383 1,013.966 The notes on pa9es 12 10 20 form part ol these accounts The staiennl of finanual actm15 irtIe$ all gaiThs and losses in Ihe year All (om1r¥ resour5 and resources expended derive from continuing acti¥its. Page11
Bromley & District Reforni Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 BALANCE SHEET AS AT 30 NOVEMBER 2024 2024 2(Y23 Notes Fixed Assets Tangible Assets 975,376 984.952 Currenl Assets Stocks in Shop Debtors Cash at Bank and in hand 2,295 58,189 240.364 10 55.575 304.853 363.334 300.848 Current Liabilities Creditors.. wnounts fallirKJ due wrthin (M year 11 17.313 15.259 Non-current Liabilities Creditors.. amounts falling due over one year 12 248.163 256.S75 Net Assets 1.073.234 1,013,966 Represented by unStrICted Funds Restricted Funds Totsl Funds 13 14 486.392 586,842 1.073.234 408.976 604.990 1,013,966 The charitable company is entitled lo exempti from audit under SectK)n 477 of the Companies Act 2006 for the year ended 30 November 2024. The membefs have not required the charitable company to oblaTn an audit of tts financial statements for the year ended 30 November 2024 in accordance wlh section 476 of the Companies Act 2006. The trustees acknOedge their responsibilrtEs for {al ensuring that the charitable company keep5 accounting records that o)mply wrth section 386 of the cOmpansACt 20 and Ibl preparing financial slalements which gNe a twe and fair vw of the stale of affairs of the charitable company as at the end of e&h financial year and of ils surplus or deficit for each financial year in accordance with the requirements of section 394 and 395 and whh otherwise compty wrth the requirements of the Companies Act 20C6 relating to finan¢ral statements. so far as applicable to the Charitab c(xnpany. These financial stslements have been prepared in accordan wilh the provisKJns appluble lo small Compan subject to small corYwan*s regime tr) accordance FRS 102 SORP. The financkal statements were approved by the Board of Truslees cffl 10th March 202S and.were sw3ned on ts behaW by. L de Lange Chairl udey (Treasurer) Page 12
Bromley & District Reforni Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS 1 ACCOUNTING POUCIES 1.1 Basis of preparation - The financial statements have been prepared in accordance wth the Charrties SORP IFRS 1021- A¢tAnts"9 and Reportir#J by Chanties." Statement of Recommended Practice appli¢able to charities preparirKJ their accounts rn accordance wth the Finanoal ReFM)rting Slandard alicate in UK and Republic of Ireland IFRS 1021 leffeth.ve 1 January 2019). the FinarKial Reporting Standard appli¢aNe in the UK and Republic of Iland IFRS 102) and the Cc¥npanies Acl 20C6. - BrleY & Disln'ct Reform Synagogue Limited rneets the definition of a pulJic benefit entty under FRS 102. Assets and liabilth.es iftth.alty recognised at htsttirieal tost L¥transa¢b"on value unless otherwise stated in the tevant acccwjnbng pdy. 1.2 Fund a¢¢ounting - UNestricted fvnds are aVailae for use at the discrebon of the Bowd oftrustees in fiJrtherarrE of the general objecb.vès af the chanty. - Restri¢ted funds are subjected to SFeufic restrictions on th'r eX[kn1e imp)sed by the donor or through the terms of an wal. The use5 01 the restriced lurKts set ¢xrt in the ngtes to trE financial ststements. 1.3 Incoming resourc¢s . D<)natK)ns, legacies. subscripts'ons other forn of vc4untary income are recIlSed as irKoming resources vthen receiVae, except insofar as Ihey are inrapalle of finartial measurement Income tax recoverable in lda11 to donab"on$ a1 subscriptions r1ved Lmider Gift ale also recognised receivable. 1.4 RÈsotsrc•s èxpended - Expenditure is recognised on accrual basis as a liats.lty is IrcUrd. Expèndrture indudes any VAT which are irrecoverable. arKI 15 repYJrted to the SOFA 3$ part of the expenditure to which it rdates. - Expenditure on grants is recorded orre the Trust has made an uncondib.onal commitmenl to pay the grant and thi5 is (x)mmunicated to the benefiaary or the grant has been paid, whithever is the earlièr. - Al eosts are alIcted btheen the eXndrtUre catewes of the SOFA on a basis designed to reflect the use ol the resource. Costs relatir4J to a partiojlar acaivity are all¢tstÈd dire¢Uy, others are oPPOrt- ioned on appropriate basi5 e.g. fl(x)r areas. per rAwta estimated usa9e. - Charitable expenditure comprises those cosls irKJJrred by the tharity in the ddivery of its acivities and service5 for its benefaries. 11 indudes )Sts that Can alktated directly to su() ath"¥e$. The value of serwces provKled by volunteers has not teen induded in these acrnunts. - Cost of generating funds comwse the rA>sts asswated attrath.ng vduntary in¢>)rne thè costs of trading for lundraisir¥J purF4)ses including chanty's shop. - Govemance CLSts indude those costs assoriated with wb"rwJ ts consbtub.tywl ststtrtory require- rnents of thè cJ)arty arKI in¢Jude the au¢Jrt fees and costs linked to the strategic management ol the arity. Administration expenditure indudes all direca expenditure not direcxly related lo the charitable activty or cost of genwattng funds. These indude $ts of rning office prnISes and saiaTies for administr3kn.ve staff. 1.5 Tangible fixed assets and depreciation Tan9ible fixed assets other than Freehold Land are stated at cost less a¢oJmulated depreriation. Al assets Costing more than £100 are caprtalised. Depre(xab"on is provided at rates cakulated to write off the cost of each asset over rts exF*ded useful lrfe, a as follows.. - Freehojd land aThY l)uildings Not depreciatèdlNil Freehold improvements Straighl line over 50 years - Ftres, fittiryJs & equsK¥I)ent Straight line o¥er 7 years - Fixtlires. fitb"rvJs & eqUipen1- Scrolls Computer Equipment Straight line ovw 5 years - Leasehold Larnl - Kemnal ParklGreenAt7e5 Straight line ovèr 125 yÈars Extensive rebuilding work funded by the New Building RestrTrcted Fund has resurted in larger Fixed Assets. Depreciabon IS therefcrfe Charged to ts aptyowiate fvnd resources. Page 13
Brornley & District Reforni Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 P40VEM8ER 2024 NOTES TO THE ACCOUNTS 1.6 Stock Stock is valued al Ihe of $1 and net realisable value. 1.7 Pensions The pensK)n costs charged in the financial sL2tements represent the corrtribuths payable during the year in accordance wrth FRS 17_ 1.8 Tax The charrty is a wistered charity and accordiThJty ts exempt from taxatKJn on rts Iorne and gains where they are applied for charitable purFK)ses. 2 ANALYSIS OF TOTAL INCOMING RESOURCES Total Unre5trithd Restricted Fund Funds Funds 2024 Total Fund 2023 Voluntary Income: Grdnts Recewable.. Ccmmunity Security TTUSt Don(y Trust Gobdman Trust Jack Pet¢hey 7,620 32.393 7.620 32.393 3,320 34,716 147 1,800 39,983 3,400 3,400 3,400 43.459 40,059 Actlvities for generating funds: Cheder EdL10n .' Adull Fund Raising & S(xial Events HhIht Adverts"sing Legacy RelKJK>n & Ritual School Visits 60th Anniversary Paty Other 433 6.185 2.683 335 73.235 3.881 1.110 2.480 501 90.843 433 6,185 2.683 335 73.235 3,881 1,110 3.180 501 91,543 100 7.352 1.45S 295 2.000 2,302 1,265 7(K) 1.020 15,787 7C(J P*e 14
eromley & Olstrlct Reform Synagcj Umlted Charity Nurnbvr 1098431 FOR TrtE YEAR ENDEO 30 NOVEMeER 2024 NOTES TO THE ACCOUNTS 3 SUPPORT COSTS Allocation lo acbwbe5 xtual ¢osts incu&1". Education Admln. AJrt & Consurt- AthIL Cho- & Estab- ACcn1- anty & der & Gan lishmert ancy Pro Total FurKJ Fund 2024 2023 Cost of Generain9 FuThts Gw8ralifjg Costof Vclunt•ryln¢( Charitable Activities SeNKe5 and Offi E¢JLKatts)n Inist 28 Hb3hLand R4)ad ReligLts RibAI 1.7 1.7 2.417 8.764 8.764 17.696 4.772 5,451 Zd,594 2,562 9,472 12,180 ,676 17, 4.772 16.637 41.602 16.637 T£lal Suppwt Costs 17.696 4 ANALYSIS OF TOTAL RESOLIiCES EXPENDEO Totsl FuThJ 2024 Tolal FUTKJ Staff PrtY Sy ciation 2023 C05t ol Genwallng Fw Generatmg Costof vonIary Inco 1.7 1.7 1.7 1,7 2.417 2.417 CharitsbkActi¥iti•s 25,1> 25,1 25.1 21.381 21.381 Made Bribsh Friends of e Shakyn St Chri51opherf$ Hosp Ltd JewK5h CarelJarni y 3 Failhs GroLP Leket UK Sadeh Ltd RourKlaboul Other Charit4e Donations, each up lo £250 4.272 3.917 4.4 4.272 3.917 452 3,189 4.352 3.133 11.916 24.585 11.916 24.585 11.e65 22.71 Costofa¢b"vils lurtlernrte ollhe charitys ¢)OJects ministr81)rI a FinarK8 SwKes arnl Office Sw>pls 28 HwjhIar Road CateriNJ & Hokeep1j 23.282 8.764 36.151 4,714 50.159 18.779 58.447 22.238 5,451 47.717 5.870 53.541 8.764 9,633 26.518 4,TT4 17. Funerals 1uryj JJBS Minster Profess81 Fee5 RdKJtous and Ritt1 Otl*r 18.779 53.675 4.772 53.W23 16,637 16,637 11.997 34,883 34.883 34.883 263.873 12.180 370 11.627 31.626 233.154 109.7 31.292 S7.9)2 Xl.4 109,79) 37.292 59.298 8D.181 34.883 315.444 279.742 P•3e15
Bromley & Oistricl Refom) Synagogue Limited Charity Number 1098431 FOR THE YEAR ENOEO 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS Unrestricted Resirthd Funds Funds 2024 2023 S TRANSFER BETWEEN FUNDS Bank Charges (801 601 2024 2023 6 NET MOVEMENT IN FUNDS FOR THE YEAR The net movement in fvn¢Js for the year is staled after charging: DeprecialK)n of tangible fvKed assets- for use by the charrty 34,883 31,626 Independent Examiner Fee 7 EMPLOYEES Number Numter The average monthty number of employees (all part lime) during the year was.. 24 19 Employrnent Costs (including teachftng remunerntion) Wages and Salaries Social Security Costs Pension Costs 94,917 4,701 10,173 109,790 88,201 5.808 8,972 102,980 ' Prior year line alk**KJs restated. No che to bottom line Number Number The number of employees vthose annual emoluments were £60.C4X) or more were". Page 16
Bromley & Dlstrlct Relomi Synagogue Limlted Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS 8 TRUSTEES REMUNERATION AND EXPENSES The trustees a direclors of the company and ¢eNed no remuneralion, nor VoEre they reimbursed any expenses in the year. 9TAN IBLE FIXED AS Leasehold Freehold Property FurnItu. Fittings Land S Improvements & Equipment Computsr Equipment TOTAL co As al 01112r2023 Addition Disposal As al 3011112024 331.710 990.772 189.645 23.390 2.540 1,917 -692 3.765 1,514,667 25,307 -692 1,539.283 331.710 990.772 213,035 DEPRECIAMON As al 0111212023 Charge for year Eliminate on Disposal As al 30111r2024 6.135 2.654 383,690 19.452 138,454 12.080 1,436 897 692 1,442 529,715 34.883 692 563,907 8.789 403.142 150,534 N8V N8V as at 3011112024 322.921 687.630 61501 2.324 975,376 NBV as al 3011112023 325,575 607.082 51.191 1.104 984,952 Note: 1 FF&E additions". AV Project £17.387." Electn"¢ Free-Stsling Induclion Oven RaThJe £4.854,' TvK> benches at GreenAcres £800. Wireless Bluetooth Speaker £349 2 COmpeT equiprrEnl addilions.. Replace1 Laplop for Head Teacher £729.. AV Project Laptop £1.188 3 All tangible fixed assets a used for or to support charitable purwses. 4 Capitsl commitments contracted f as 8t 30 Noverntr 2024 tre £Nil {2023- £Nil). Page17
Bromley & District Refom) Synagogue Limited Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS 2024 2023 10 DEBTOR Income Tax Recoveoble Prepayrnenls- Kemnal Park-GreeTrAcre5 Prepayrnents- Other CST Subscriptions- late paid Interest School vi5ts 34.072 18.240 1.079 1,475 441 37.174 18,240 475 1.110 930 80 $5.575 280 58.189 11 CREDITORS: Amounts fallin due within one Employment Costs PrepaKI SubscriptK)n Maintenance Adult Education. prepaKI nn Adult EduCatn.. Other 7.033 2.533 2.164 1.784 930 1.161 825 7,219 1,263 2,649 1.230 1.098 Security Prepamd Funeral costs Other Creditors. each belThv £500 1,450 350 15.259 883 17,313 12 CREDITORS: Amounts falli due over one ear Joint Jewish Burial Swiety {JJBS) 248.163 256.575 256.575 JJBS have given Bromley & District Reform Synagogue IBDRSI interest free kians totalliThJ £326,510 to enable BDRS to purchase a lease on 80 grave SPaS al GreenAcres Kemnal pa Cemetery. As at 30th November 2024." £78.347 has been repaKI back lo JJBS following the purchase ot 21 grave spa. Seventeen at the original price of £3,619 and four al the current prKe of £4.2C6 The agreement with GreenAcres Kemnal Park grants BDRS a 125 year lease whh is recorded in the Land Registry at a rent of £1 per annum. Page 18
Bromley & District Refonn SagogUe Llntied Charity Nurnr 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS 13 UNRESTRICTED FUNDS Movernents in Resources Balance as Transfer Reahstd at1 Oec Betsveen Gainon Incoming Outyoing Oepn 2024 Funds Di5pwI l•n¢¢ as at 30 Nov 2024 Unrestricted Fund5 408 976 60 328.325 234.743 16.1fk8 486.392 14 RE TRIC The Income funds of the charity indude r85tTKled fuTrJ5 Covris Ihe lo*xing uXpended balan ol dDnalions artd grants hekd on Iwst for spec4ft pUse$. Balan¢e as Trtnsfer at 108c e¢lween 2024 Funds Grants I Internst Donation & GIftd Outg9 Depn Balance as at 30 No¥ 2024 Receiv•d Board of Depue5 Burial Scheme Caring Community External Charities Donations Events Jath Petchey Grani Jack Petchey Granl- Leadership Award Maintenance & Upkeep MUS DiretlorlTeather Musr for Services New Building & Sancluary Pauline Jeffree Fund Rabbi's Discretionary Secunty Scro115 Scrolls- Assel Social Centre Transport 1381 18.779 118.7791 14401 119.7851 570 13 17.443 700 2.4Th) 700 2.549 11.3711 (l.L) 11,6WI 12401 13651 1.672 1.432 573.448 118.777) 554.671 3.631 1251 {1.0761 11901 695 2.379 2S0 1.060 4,735 15,000 448 394 586.842 I5.(M) 448 1.243 100 43 801 949 P4e 79
Bromley & District Refomi Synagogue Limiled Charity Number 1098431 FOR THE YEAR ENDED 30 NOVEMBER 2024 NOTES TO THE ACCOUNTS IS ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2024 Fund Balances at 30 November 2024 are represented by: Tangible Fixed Assets Current Assets Creditors.. amounts falling due wrthin one year Creditors". amounts falling due aftef one year 420.705 330.963 117,113) 1248,1631 486,392 554.671 975.376 32.371 363.334 (200) 117.3131 {248.1631 586,842 1.073.234 Unrestricted Restrkted Fund$ Funds Total 2024 Fund Balances at 30 November 2023 are presented by: Tangible Fixed Assets Current Assets Credrtors.. amounts falh'ng due within one year Credilors.. amounts falling due after one ye 411,504 269,306 115,2591 1256,5751 408,976 573.448 31,542 984.952 31X).848 115,2591 {256,5751 604,990 1.013,966 Page 20