C.h#rlty reEl¥lr4*lop nwmb¢r ID99107 (Rn&rlTr lind Wil) CompAn)' r¢gL%irxtloN Dymb¢r 04622319 SOUTHEND & WESTCLIFF HII BREW CONGREGATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
SOUTHEM) & WESTCLIFF HEBREW CONGREGATION LEGALAND ADMINISTRATIVE INFORMATION Trugi¢e3 Mr D Bauni IEle¢ied 14 April 20241 (Elected 14 April 20241 ICo&Opled 25 April 20241 Mrs C 13HI?m-Waliers Mrs H Belsoii Mrs D Colien Mr A Eiigol M Goldberg Mr E Horrii Mr Q Pepper Mrs M V S411 IEl¥clcd 14 April 2024) Ico-opltd 25 April J1241 (Co-opied 25 April 20241 ICo-opi¢d 13 Febniary 20241 IEl¢rl¢d 14 April 20241 Mr D Silvcr510iig Mr G Sircl Mr A Waller8 Mrs S We81 IEl¢¢t¢d 14 April 20241 IC0.optcd 25 April 20241 Mr S Winslon Charlty nuikborllttolrtd Wlo&l 1099107 Compfiny nunbbtr 04622319 Reilstcmd offlto Office of Ilie Coii8fe8DIiOIi rinclilcy Rohd W¢si¢lilT-on-S¢ Uiiit¢d Kin8dom SSOIAD All11r rrancis Jnnies & PHriii¢rs LLP 1386 LoiidoD Ro L¢1glil1-$¢a Lii8lnnd SS9 2UJ
SOUTHEND & WESTCLIFF HEBREW CONGREGATION CONTENTS P* Tru51c¢s r¢porl Ind¢AdEnt aiidilor's POrt Sthi¢m¢nl Of finfjncial Jciiviti¢$ Balaiice Sheet Statenienl ofcllsli flows Nolc810 Ihc financial sialcrncnls
SOUTHEND & WESTCLIFF HEBREW CONGREGATION TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trtisiecs presellt iknir 111101 r¢port ad linbncilll 51al¢meiils tDr th¢ yoarellded 311)cceihber 2024. Th¢ finaiicial qiamenig hove been prpaT¢d accordatic¢ wlih rhe aecDuniin8 polleies set oiil in nole I lo Ihc fiiiaiieial SIArtdthrd appliebIt in th¢ UK Rcpiibli¢ of Ir¢laiid and rh¢ CliÉ)riiiey SORP "AccoLiiiliiig and Ilcporiitig by Chdrlilis.. Siaiidard Dyplicoble in Ili¢ UK and R¢public of Ireland IrRs 1021 Objcc15vt5 1iid JLcllvltl¢s Alin$ Objeclivc5 Oiir objcclives Oiir objective$ pre set lo r¢ngci our faiih Bnd eommunity 41ni¥. Eocli y¢01' our Iriisiees review oiir objeclivc5 a¢liviii¢% lo ¢nsiire Ihc), conlin1 10 reflect our ainis. In errylng oiii this revieiv. Ihe iri14lce hllve eon9idered Ihe Chirily Cuniinigsion's blic btnefli, ror purposes ofprRyer nnd lh¢ p¢ovi5iLin of¢ducailon lyre5P¢Clive of niembtrshlp. The cliarlly'¥ aims rcm&lii 10 provide ll focilitjr where Jews con worshipb lo provlde rell8loiis ediieniioth nnd n ¢omniiiiiiiy fnclll The obleci$ of th¢ ¢hority are Sei out iii Ilie ch8rily'S h4¢morllnduni ofAssoGialioii Arg su1niNArised n$ fDIIows',. To pnimie Ihe Jewl$li f•iih by all or aiiy ofihe followiiig iii¢on¥'. rovidin# niiiniiiinln6 SyN&8ogiie$ in or nallr Sgulli¢nd and W¢sicliff for Ilie worslilp ofihe Jewi911 fliili lls an Orlhotk)¥ CongreRniioii lo% d¢link,d by th¢ Cliief Rnbbi for Ihc lim¢ b¢iii8 ofuiiilcd H¢bre¥i' Congr¢¥aiions ofthe Brilisli Cnrnmonwealili T¢a¢hin8 4iid cdwailiig members of LI Souih¢iid and Wcst¢iirr Hebreiv Coii8reBaiknn ad Ili¢¢r ¢hIre17 Iii the doclring 4iid Arny ¢hArtlabk purpox al lh¢ dis¢r¢iion of Ilic irt]$5 for lh¢ b¢ncfil ofihe coininuiiiiy. S'irai¢giosfDJ'£7elJicvsi?golinsoikl obj¢ciiipea wel¢om¢d.-fhese arlivsligs ure siipporied by dolliilion5. Piiollc heneflr The Trustees hAve pDid diK rcgard uiiildhnce iS8LTed by the Ch&riiy Comiiiission in decidiThg whRI aclii.111¢5 IIK Chorlty shoiild Utrtke. VoluNleeJ'.f Volunlecrs kte important r¢50111re ill lh¢ ¢h*rlty'8 failli and cortimuiiity work, Voluiil¢¢rs art iiivolved in 10$1 oftlie cliarily's fllilh gnd cornmuniiy a¢tivilie$. All the Inislee$ gi4 their lime freely.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION TRUSTEES REPORT (tNCLUDING DJRECTORSI REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aehl¢v¢meni$ pcrform#Thte Sig#Ifico acilvili¢s athlth¢lilEveilleiils4wolwi objEctrive$ Tli¢ ¢hnrfly CDTIjeS Oill n wide range of YKliviiles In piirs1i8nc¢ ol. 115 cherlifiblt sirns. llie Triistees ron$lder thai these a1VIll 3ummariy¢d b¢knw. provid¢ b¢nefil boili to thos¢ ivho worship 21 our Syiiagogu¢ Iilld t1 wid¢r caichrncnl Jreii vf Souih Ciisi Essex, Our Syiingaguc provi(ks a eenire foT our prayerg. ii'orshlp niid f¢r t1 4lciivlile* a0CiAl¢d ivlrh (he Jeivlsli fAiih. Duriiig Ilie yefyr linder r¢vi¢iv. Ihc rfiii8c ofrcligioLi$ $crvi¢¢s olid tsclivitics 1Cluded... R¢liginus Scivi¢¢s'. S¢rvi¢c5 are held cvcry Sbblh Ishabbtsii rrid•y cveniiig tsnd SoliirdHy rnoniing wllli oddilionDI %ri'iccs on high hol> doyy and je,1$h ft5¢ivols. There 5$ a rcgwl4r moynlng serylee IShachor111 on Mondoys nnd Thiii'$dfjy. FunerAI Fa¢lliii¢y'. y¢Hvcd rtlbtivc's of Ilje biirden of oryaTrisiTh& biirinl$. 'I'hp SyiingogLie al80 ¢hrri¢$ oiil Ilie &ppropriali Jewish riliiAI biirial prO¢¢di18. The Synsgogu¢ proi'ides JeM,Ish ¢oup1¢5 wllh Ilie 8blllty 1¢ pg1li¢ipoté in Ilie r5te¥ ofmÈrribse. Oiir Synagogiie is n¢iiv4 member of the fniili Comniiiiiiile8 foriin in the ¢hiriiy's crti¢hmeni 8r¢i, Thc prernises irc 81s0 provided fre¢ ¢fcliarg¢. Oiir comrnu1iiy h&ll8 rooms provith o voluDbl¢ ¢ducfiiioiiftl rtiid recrclliioiial r¢sowrce ro nll in our lotkl comniiiiiily. A iwide rnnge lif aciivliieg are UruuNi.e[j und k¢ pluce fri)In Ilie clittrlly'l preinisC.F s11c.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION TRUSTEES RFPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Tho ¢liArily has coiitinu¢d lo provide ond maiiil&in th¢ Synagogue lor the regular worsliip of the Jtwiyli llliih 4¥ Orthadnx Congregarion. During Iht ye&r, IhE chHrity h¥ provSd¢d.. Ediicalion iu Ilic mcmb¢rs nd I}¢r¢hIldren in Ilie duclriii¢ praclises ufilie Jewlsh faiili, Youih furllier ¢ducuiithn servic¢s uiid ¥liidy prO¥rÈ1In¢¥ fvr li¥ rn¢illber&. Th¢ Soullieiid Aiid WesiclitrJowisli Ladles Guild provKJo$ $upport s¢rvi¢¢y lo the commuiiily, ijitlLxli)Ig Ilie food for Ilio A reBLIIDr monllily ealtr¢d afternoon l¢a nieeiing for Ilig b¢nefil ofihe lonely, rec¢iiily bcrenv¢¢J and rclir¢d members And Ilielr 140115 Rooinj.. Tlic eliority'5 kn11s ond IncellnB rooms thre tsi'tsilhble for LISC by locol $roiips orynnt8fi110118. Loool ¢hfirliics Lre en¢oiiraied 10 Inoke iise ofour Imeeiiiirt rooms. R6Jei'vesiir)licy %ryices incliiding, lor tX8nipl¢, the iipk¢ep of Ihe Chnrli! s property. In AddilioK Ilie Ir1151te$ Hr¢ ul30 cOnrned ,111) tl1¢ The flnan¢lal inform&EiQli ofih¢ chnrily is givcn on pau¢8 8 to 22 of Ihe tlnllii¢ial $tAi¢mersl%. The iiel r¢sour¢ey for the yettr were 411c05¢d by ali ¢xres5 of iiiwinc over c%pendiliir¢ of £8.497. coiiipared wlih h11 over&ll surplus of£20,54fj for th¢ prcvioiis year. Inve$iipKnlpoliGJ' Under Ihc ID¢inoraiiduin And Arii¢lcs of A5%0Cilltioii, Ihc charily hlls the poiver 10 deposit or inv¢s1 fLiiids iii un). nionnEr, bill PIMn5 for futurt ptrl•d$ Th¢ Chttrily IVIII continvg lo dcvolop ils Kiiviiies to the coiiimurnliy ovcr lh¢ c¢ittin£ y¢or. Strthtturoi 8ltrVtrnfinco The ClILrity TS coNlrolled by ils gov¢riiing th)¢uiMeni$. lh¢ MeniorAndknih Articles ofAssocialioii and coiistitulos limtlod mpAny, liniled by guarnnl¢¢, dcfined by Ilie Companies Aci 2006.
SOUTHEND & WESTCLIFF HEBREW CONCREGATION TRUSTEES REPORT (If4cLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 TIIE Trus$, wlio Hre also lh¢ dir¢cro for Ilie purpoge of company law, aiid iylio 5Ctvcd diirin8 ihe y¢ar and tip 10 Ilie dole or signRliire of Ili¢ fiiillncial 5tol¢KiBtll8wer¢.' Mr D Batsni Mrs C Flal-waItCr5 Mr S FI 8E150 MrA Cohen r.c.A Mr$ D Coli¢ii Mr A Engel Mr M franks Mrs M Goldb¢rg Mr l.larris Mr M Nelkin N4r G Pepper Mrs M V SBII Mr5 D Sliesiop&l Mr D SilvcTsIoii¢ Mrs R Soloinoiis Mr G Si¢¢1 Mr R Stone Mr A Walltrs Mr5 S W¢51 Mr S WItL0n (Appoinied 14 April 20241 IRctir¢d 14 April 20241 IAppoiiii¢d 14 April 20241 IDcceas¢d 31 Jhiiiiary 20241 IAppoini¢d 25 Aprrl 20241 (Retired 14 April 20241 IR¢818iied5 July 20241 IAppoini¢d 13 Febriiary 20241 IR¢gi8ii¢d 4 Nov¢nib¢r20241 IR¢iired 14 April 20241 (Appoinlod 14 April 20241 (Appoiiiied 14 Aprll 20241 o17lIall0)IsIrwclilre &dniiiiisl¢r Ilio chBrity. Tli¢ Cou¢iI ill¢iiib¢r$ ar¢ dividcd iiilo Ilir¢E GIH55C5.' Ilie Execiilivc, Ili¢ Ward¢ll5. th¢ General einbcr5, Tlie Fxgcuti¥e nienibers are api?oini¢d for a IEriii of Ilirce y¢Rrs by a poll of nieiKb¢r5 ai Ilie Aiiniial O¢n¢rhl Mc¢tiiig. An 8enernl iii¢nib¢Ks for Ili¢ following Iwo yeorE. T1 Ifust¢¢S ore re$poi>sibl¢ f¢T di¢ $af¢ ¢uslody of Ihc ¢hariiy'5 85$S and arrniige lor boili insurance sl1r1[Y as lis1¢Jere ppropriqk. New INJ¢e¢$ havr Ili¢ir legnl obligollons iiiider ¢linriiy l&w cxp18iiied to theiii, or¢ provided with th copy of Ilie governi118 docunieni and iiilrodiiced lo their follow Iru8i¢es. All Iriisi¢¢s ar¢ ¢ii¢oiiraB¢d 10 aiied appropriot¢ ¢xienial Imii)i(kg ¢v¢iits Iviili Stsltmtrjl of Trustst$' rtspokn8ibiliti¢ts Tlie Trusle¢$, wlio ar¢ also 111¢ dir¢¢lors of Soiiihend & Wesiclirr HcbrL'w Coiigr¢gl1 iioii for Ilie iJuryJo$e of ¢omi)llny llliv. arc KingdoinAccouniing Stgnd8rds (Ulliicd Kiii8dom O¢Th¢rally A¢wpl¢dAc¢ounlin8 Prn¢i¢¢¢l. Conipany law require$ Ilie Truste£$ lo pffppre finaii¢ial sial¢m¢DlS for each fiiiRii¢ial year which 8ive a Irury fair view ofihe sifftie oFaffAirs of Ilie Cliarity and of the ii?con?inE r¢8oDr¢¢s and 9ppli¢alion of resoiiT¢es, iiicluding Ili¢ iijcoine aijd cxpeDdiiiiro, ofihe ¢h4riiabl¢ compaiiy for ihal yeHr.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION TRUSTEES REPORT (INCLUDING DTRECTORS, REPORTI (CONTINUED) FOR THEYEAR ENDED 31 DECEMBER 2024 In pr¢paring Ilwse tiiiaiici&l slat¢meiil& Ili¢ Tn15(ees llr¢ r¢qiiired . mak¢ jiidgenieiii$ Énd estirnaios thnl ar¢ reasoiifihle piiKt¢ni', siaie whelli¢r npplicable UK Aecouiiting Signd&rd$ htsvE bEen lollow¢d, siibje¢t lo nny mlllerial deparliires dig¢lo$¢d ond pr¢pare Ilie IinLneiol sla¢cm¢n15 on lh¢ Boing ¢on¢¢rn b&yis iir¢les811 Is Inupproprialo lo presiinic Ili&l th¢ Clitsrily will wiiliTriie in upemlknft. TIK Trii8c5 arc rcsponsiblc for k¢¢ping ad¢qiiatc octoiiniing reeords IhDI di?closc with Tell171C occuiacy ol &iiy l¢m¢ Ili¢ flnuei21 posltion of Ihc Charily lind ¢nable Iliem io ens¥re IliRI Ihe finÈntial 51nlemenls coTriply i¥iih the CompAnie5 A¢1 2006. deieciioo of fraud Atid oilicr irrngul8ril$. AdItor In nc¢ord)n¢¢ wilh Ihc ¢oinp&nls ttrlicks. R fc$D111licii proposing Ihfil frRii¢ls Jaiiie$ & I'arliicrs LLI> b¢ ronppoini¢d ns aiidiior of Ilie compAny ivill bB put Ggi)eral MeeiSng. The Trustee$ repori w4s opproved by Ilie Doard oFTrii$i¢¢s. Mr G Sieel Trw41¢e TrusttL' 2 May 2025
SOUTMEND & WESTCLIFFHEBREW CONGREGATION INDEPENDENT AUDTTOR'S REPORT TO THE TRUSTEES OF SOUTHEND & WESTCLIFF HEBREW CONGREGATION Oplnlon We l)xve audit¢d Ilie f1nsnciol 8IDlcmei)Is ofsoiilliend & We8lcliff14ebrew CoiigregThiiuTh lilie --Choriiy I for Ilie year eiid¢d 31 FlnJM¢lol R¢iJorliKgSlondordcipplicable ii? Ihe UKandReyubll¢ oflrolttrtd (United Kiiigdom Generlllly Ac¢¢pt¢ol Accoiiniin give a Iriie and falr view of Ilic siDte of Ik ¢liaritable coniplltty's ll(f8iTS al 31 December 2024 and of its incoming ct50ETr¢¢8 and applitttlion of rosoiir¢¢& fDr Ihc ycar Ili¢ii ended., littve b¢¢ii properly prepar¢d iii hccordaiice willi United Kiiigdom G¢ii¢rthlly Accepled Accouiilin¥ Pra¢licc', An hove b¢en prephr¢d ill ac¢ovdaii¢e with Ili¢ i¢ouircintiits ofihe Companlos A¢1 2006. Ila¥l$ for vi)Inl•n rc¥ponslbilitlCS ITiidcr Iliosc Slaiidurds arc fiiriher dcycribod iii tlic Airtlilof's JYJpoKsibillli¢& Joi. Ihe oii(lil o[ ihe.fi#o#¢ltsl Cotyeliiylon¥ rolullni to Kolnw toTrcorn prepDr41ion ofih¢ fiiiaiieial lI¢ents 18 opproprithi¢. liasi twelve Inoiiihy froiii wl%n (he fiiittiirial JIal¢171$ ore &iiihori#od for j55U¢. Othcr lthformgllon audilor'g repori Iliereon. Thc Tru51CC5 are responslble for ihe ollier Infornibiion ¢Diilaincd wiiliiii lh¢ annu1 r¢pori. 0r Dplllloll on th¢ fln#n¢iBI slel¢m¢n18 docs not cov¢r Ihi, oiher irtformttiioo und do not ¢xprcss any form of $yr0¢ Loncliision mtstcrially in6on8isrcnt with Ihc finan¢iol $1ot¢mni# oi. ollr knowlcd8e obithilscd iii Ilic course of Ihg #Lidii, or olhcrivi$c ppclS deierrdi112 whether Ili15 giv ris¢ iL> a Inaierittl mi551Bl¢illoril iii Ili¢ fiiinnci4151gl¢n)en15 Ihcinsclvc8. Ir. bosed on Ihe work wc We h#vo noiliiiis 10 Kporf in Iliis reeard. MAtter$ on wlii¢h w¢ ttquli'td to roibort b). txcci)tiDn W¢ hav¢ noiliiiig lo rcport in rcyp¢¢i of Iht followinB m&rt¢r5 in r¢laiion lo whi¢h Ihc Chnriii¢8 (Aceolliiis niicl Rcportsl Rcgiilallons 2008 reqiiireg us 10 report to )'ou if, In oiir oplnlon.. $vrri¢i¢lll a¢ni[n records lillv¢ not bccn kept.. Dr w¢ hav¢ noi received ttll the iiifonnalion iiid explandlions 14r r¢qll1 for oiirAudil.
SOUTHEND & WEI STCLIFF HEBREW CONGREGATION INDEPENDENT AUDITORIS REPORT (CONTINUED) TO THE TRUEs OF SOUTHEND & WESTCLIFF HEBREW CONGREGATION RcAponqibllitiC5 of TrSItt8 rclgl¢d lo goin8 con¢erD using the 80in8 Lcern basis of Dccoiiniing iin1¢$5 Ilie 'friislces cillitr iniend lo liquidJl¢ Ilic ehorllable compeny orlo EeDs¢ operfjli0114 or ha¥e no reg1i51i¢ fjlieriiulivc bui In dd ho. Auill*nr 5 reiyDnhihllltlei (thr tho Rudll f+fiho finllnclAI IlAtomonti We liove becn appDinied as &iidii()r Under seclion 144 Df tlie Cliarilits Act 2011 and r¢pori In acco10¢¢ Ivlili th¢ A¢1 aiid relevnlll regiilAlions rnode or hHviiig erreci Ihereiiiider. The exi¢J)l io which our proccdurc$ ar¢ ¢opfjble ofdeiecling Irir8LIIArili¢$, iii¢ludiDi fruud, 5$ d¢i&ilcd belolv. Thi8 r¢port li niBd¢ sokly 10 the ehprily'5 Inisle¢8, 0$ o body, in ac¢ordonee with Part 4 ofihe Clihrilie5 IAccounl$ Diid Repprl$l or a%xiimc resp op 5 huve lormed, A Isciiifjr s1ntul4)ryAdiI•r For oiid on khalfofbraiicis James & Pariiier5 LLP, Sthiutory Aiidiior Chllrt¢d Ac¢oiii>innl 1386 London Lcigh on SeA Essex S89 21J.I 2 May 2025 Vrnn¢is Jam¢s & Pariners LLP ix eligible for appoiiilni¢nl as aiidiior of Ilie Charily by virlue of Its eligibility for appoiiitmeiil u5
SOUTHEND & WESTCLIFF HEBREW CONGREGATION STATEME]Yr OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Toiiil Ilnrcstricte Toixl fud5 21123 2024 2024 2024 2023 2023 lioiey Incomc from.. DoJ]otIODS and legwie5 25,692 2,309 28,001 51,648 362,63J 22.961 49.024 2,715 54.363 362.63J 22.961 49.024 25.763 52.592 25,76.3 52.592 Ills(mentS Trtrtol 455,164 2,309 457,473 48fj,268 488.983 447,473 448.976 466,14Q 2.297 468.437 ToiAI txp¢ndllllre 447.473 1,503 448,976 400,140 2,297 468.437 7,C>91 806 8,497 20.128 418 20.546 Tyansferg belOn Ibnds I,Joo Ncl muv¢menl fiindy 7,691 806 8,497 21.628 20.546 IltconclllNllon offunds: FLiiid bDlun¢¢s al l Janiiary 2024 1,960,756 22.4Q9 1,983,165 1,939.128 23,491 1,962.619 irun(r bA14n¢ts nt 31 DÈe¢rnbor 2024 1.968.447 23,215 1.991.662 1.960.756 22,409 1,983.165 The $tAl¢nienl or rinaiicithl thtlivi11¢5 includes 411 galns ttiid 105ses rocosn¢ycd in ihc yeai. All ineonie and éxpondiiure derive Trom ¢oiiiinuin8 a¢livili¢s.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2[123 Notes Flxcd Taiiuiblc a5¥eis Inv¢sinienl PlL)pcfLy Tnve$im¢ntg 12 13 14 -316,146 1.76.146 100 1.491.246 Currcnt assots Debiory 1,4Ql,246 is 129,043 5Q9.Q94 521.041 638,137 6J9,666 Crt(Iltor$,' Amounts fiilllnx due wSthin one ytfir 16 Ne¢ trrent *siots 500,416 491,919 1,991.662 Th¢ fuThd$ of ih¢ ChArlty 19 20 23,215 1.968.447 22,409 1.960.756 Uiir¢$lricied fund5 Th¢ye flnAneial xlolem¢n15 have l)etrt PT¢por¢d In &tcordanEc ivtih the provisio# llpplicThble to ¢onipHni¢y 511bjc¢i Ihe ymoll Tlic finnncSal $lalom¢nts re rtpprov¢d by the TrLlSlOQ¥ 2 MAY 2025 Mr (t se1 Trustee Mr U Uuiiiii Tru$t¢c Complliiy regisirlllion niirnber 04622319 {ninglaiid and Wlllesl
SOUTHEND & WESTCLIFF HEBREW CONGREGATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Nott5 C.Rsh l]ow8 frDrn 01)trglin NcllI'ltle$ Cag11 absorbed by operthiion5 25 164.5411 Inveslmcnl idcoine reiVed 52,592 41),024 Net oTh¥h Kcnor4lcd from Invo5tln&r heilvltlej 52.592 49.024 NE¢ cash 8tmerated from fl114n¢1¥ &cllvltl¢i Ncl Ide¢refy$clllntr&ttso in t4*h ¢thih cqbSvnl¢nts 29.726 521,043 491.317 Ciiih ¢a¥h eyu5v#lL'iily al L)fver 509,094 521.043 10
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCTAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 iioli¢ies ChRrlty informthtioTr 8ouihciid & WBslcliif Tltbrew Coiigrcgailon Is i privaie CDinpnn!' Ilmir¢d by giiirwiiee iNcorporaled iii r.nglniid rtiid Wales. Tlie regisiertd office is Offi¢¢ Uf Tlic Con8re8Atioii. fiiitrhlcy Road, Wc81eliff Oil Sea. Essex. SSO 8AD, Uiiiled Kingdoin, 1.1 Ac¢ounilng ttsnvenllon 2006, fRS 102 'Tlic fiiiE?nclal RepDrling Siai)dwd opplicable in the UK aiid Repiiblic ofir¢l&iid and Ilie ChrIE1¢ SORP aceoiiThls In 8ecordan¢¢ willi rhc finhiiciil Rcpofling Sillndnrd Jpplicable in Ilie UK fiiid Ilepublic of1ix1ak IfRS 1021" The chrItY is fi Piiblic B¢n¢fii Entity th5 d¢fin¢d hy riis 10? Tile financial sioiemeiiis gre prepared ln si¢rliiig. whlth is Ihc Inctional ¢iirrem¢y tyf (h¢ ChDrit)'. MoiKinry amoiiiiis In icse J7non¢iThl sthierKniy aro roiindBd 10 Ilic nenr¢sl £. accouniln8 poIs¢i¢8 8d0pd Irg Bel oiil telow, 1.2 Goin¥ ¢oDetr ¥uiny cvJnL'rrn bHsis L>focctsiiniinK in plepuring Il finlliiclol 51ul¢m¥iiiy. IJ ChArllblc fu1 Ilesirleied hill5 Are siibjccl lo specific LondS15011% by doiiors or gi'oiiiory ¥1 10 Ihey iiiay be ultd, The purposes hiid 1.4 Ineomt Ihui Ihe eL'vnomi¥ bgnefiis u¥w¢i¥led wllli Ihe Irunw¢ilun will 10 Ihe ¥harily Ilie umuiitll lun br r¢liHbli' mefjsured. Syn0&i* fees ¢h8ry¢ 011 1s1)uiie nii 8niiual bD¥os in advAnee. Deftired inconie is cttltulnied for fg¢8 pnld In ndvRiicc for 2025. Cs%h doi)&lion$ 8r¢ rc¢ogiiised on rettipl, Oih¢r doiilllions •r¢ r¢¢o¥ni%d on¢c the cliarily hny b¢¢n Notified of Ihc re¢eivcd iirndcr GillAid or deeds of¢ovenanl is recogiiised Hi lh¢ iinie of the donRiion. Ik8AciE3 are recognised on rtrrcipl or otherwise il'ilie ehnrity his beeii noiilied ol'nii impendlii8 disiribittioji, Ilie nAwiinl 1$ known, #nd Leipl 15 exp¥¢l¢d. lfil knmuiinl is nui known. Ihe leullc'y i¥ Ir¢Ull ¥ LuNiin¥LAI &¥¥L'I.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE PTNANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accouthiinll poll¢lt$ IContinv¢d 1.5 Exp¢ndliur Expendiiiire is rccogiiised oiice there Is ll leglll or coiisliuclii'c obligjlioii 10 IrAiisfoi ecoiioinic hOriE 10 8 Ihird pDrl)'. mellsiir¢d rcliobly. Expei>ditiir¢ is classified by actiVifJ'. 'fiie cos15 ofcn¢li nclivity ore r)odc up of Ilie tothl ofdirecl c081$ llnd shtLred ¢0515, ssei ¥ uye. TingiLble fix¢d 1$5ei¥ 4re initlnlly mea5ur¢d ai eo$i aiid sub$equ¢nily meh$iir¢d ni cosi or valiiailon. ntl ofdepreeiiilion find nny im)rmentIO8$t$. U¢prccièiion Is reco8nis¢d so 88 lo wr¢l¢ Ot)'Ihe co$1 or1'fjlail0rt ol'4s¥el8 le85 Ih¢lr rc$ld1141 valiie5 over Ili¢ir ii¥cllJl liw$ 25% Sir81811l Lli However. the buriol iround 01 Slotk RoRd wns wrilicn down 10 £ I wli¢ii il wos orisiThlllly piirchnsed. Hciil&ic tt$X15 oilicr IhÈn herita4¢ property h8v¢ nol been r¢wNniy¢d iii Ihc finAn¢iMI ¥iAi¢n%nl¥. &1¥ siBnificani rosis ure benefit d¢rivcd froill recu$nisin8 Ihc% ilerns 111 Ihe bAlnn¢¢ ght¢i. Ilerliage U$¥¢li tsy$ets Ihjl arc of hi$loricnl or r¢li8i011s imtfv)rlnn¢e IhDI orc lield lo fiirlh¢r Ihe prcxrvht1o, 1.7 Invtslment iiroperty INveniCnI prop¢vty Is shown it flir vBluc Al balthnce slieel dol¢. Any DEgrcgale siirplus or d¢ficli #ri$ing fii)tx chtsnge$ in 1.8 Iflxtd a5Jol Inv¢stmeTrls Aclivitiey. 1.9 CAsh and esh cquiv4lt>Trts origiiial mtsiiirilie5 of Ihree month$ or k5$. and boiik overdrllfts. Bllnk 0verdrfts are sliown wilhin borrowiiigs in ClinI 12
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCTAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Actountlng poli¢lc$ ICDnlnuéd) Finthneial in5tyumemis thrc rccogni$i'il In Ili¢ Chnriiy's bnlfincc sli¢ci whcn Ilic Chfirily b¢com¢s prtY 10 coiilrn¢lual prov18ions ofih¢ ingiriiment. Boilcfliirtii¢lal¢s¥ets bnslcfliiaiiclftl Ilftbllltl aniorll¥ed, Crlilcnl AetounllA¥ esllmfytcs Judqtmcni In Ik opplichlioii of Ihg Clinriiy's a¢¢ounliiiB poli¢ie8. Ilie Trasl¢¢S requlred lo mnk¢ judgemenis, ¢Sliinfilo8 aiid reeosni5ed 11> Ihe ptrtod in whlch the e$iimolc is r¢vised where Ilie r¢vi¥ion atrecis only Ihiil p¢rio(i oi in Ili¢ period or the revlion Lnd Iltiiire i%rif)d$ whor¢ Ilio revl%lttn llffc¢l% hnih ciirreni ind fulr0 rIodI. erltltlludg¢m¢nty 'nlwAllon rf fre¢hold i>roptrtit$ D¢prool&liorJ VC5idual vnluc of Ili¢ asscls. Il#lulltlon ofTnve51mtnt pmi>¢riles the prnperli¢? which is bed iipoTh Ihe extern&il Trnlii&lioiis provided b)1 a qiialified siinttyor. 13-
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCT AL STATEIIqENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEIIqBER 2024 Ihtorno fmm dohotloTr$ Jnd l¢gnci¢s Unroslrlcted Ro5trictc funds Total Unr¢srrlcit runds 2024 2024 2024 2023 2023 2023 Doiialion¥ Dfftl Bift5 i¥,t)64 7.628 2.309 20.373 7.628 41),29¥ 5,350 2.715 5.350 2J,Ci92 2,3ng Ji,ri48 2.715 Incortbts fmm cliarltfyblt ffjetlvili¢* IlnTeslrlcl¢d fun¢ls 2D24 Ilnroiirieted rund5 2023 Charlt#blo Iieilvllles Llldios GLiild 21.247 193.573 38,930 94.609 2.758 27,578 16fj.502 Flurllll lJoArd M¢iiioriol flollrd 120.677 362.635 Incom¢ from othor Atlh.Illoi Ilnroytrl¢l¢d IIAr¢slrlL't¢ 21124 2023 Fundrnising events Comniiiniij, Voice idiiirli$i in¢ome 17,367 25.763 22.9fi1 14-
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCIAL STATEMENTS (CONTTNUKD) FOR THE YEAR ENDED 31 DECEMBER 2024 IDcDme from inv¢sImttS Ilnré5tYitted ilTrrcstrletod rund$ 2024 2023 Renthl inoomc Iiileresi rceelvablE 28,852 23,74D 28.661 2D.363 52,592 49.024 ExpEnltUre on thtsrlijblc ffctlvStle$ Rcllulou$ 2024 2023 Dlrtl ¢o%t$ Sinff ¢051S 166,8J2 2.59fi 42.157 17,292 55,177 3.105 3S,324 170.277 .3.941 49.079 55.986 54.472 fj.U25 38.527 14.77.3 R..357 25.971 12.033 6.279 2.915 1.000 1.629 Rcpairs 8nd r¢newal$ C¢in¢leyy And buri•l ¢xpen5CS Crtlering tkniicilon expeiiy6S IIAlc% ond w8ier Scciirity Priiiling. Po$1£¢ nnd 51olioii¢ry CLrtlakin8 aiid ¢leaning ¢o$ts 'l¢l¢phonc Chief nobbi's Council 8.717 22,214 8,196 6.177 3.031 35 16.000 406,601 431.2CI4 Shru itsi'*rMont¢ ¢ost$ Gov¢rnotic# 41,175 37.173 448,976 408.437 ADHIy515 by tun Unrcsiricled Fiinds R¢siricied fuAds 447.473 1.503 466.140 2.297 44%.976 468.4J7 Is-
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCTAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Audllor s ¢S P4yDble 10 th¢ cliarity's atlI0r and 4590¢ias'. 2024 2023 FoFr autlltservlet Alldii of the finBD¢ial slalcrnents DfihÈ £hJrity 4,800 4.800 For olhorseIee9 All oih¢r non.&udil serviees 2.700 1.200 I'hcre were iio Iru51¢¢s' reinvneraiioii. expon3e5 poid or oihcr beii¢f115 for Ihc year eiidtd 31 D¢¢oinbcr 2024 or for th¢ ycfj¢endad 31 nc¢cihbcr202.3. The charliy phl(I x snlNry lo Mr3 J Pepptr, Thc iyifc of Ci l>epp¢r ll iriiyioe, In IKr ettpAcily ps oiic of IliL Khslii'iit orricErs. 'I'he sfilor), pJld wus commeThgLiruie iviih Ilie diiligs performed by Mr$ J Pepper niid Mr G Pepper not lioi'¢ iiivolv#menl iii deL,l¥lon% reg4rdlD8 the level ofih¢ wulary poid. JIJ Employtc$ 'I'hE Bv¢rage monihly livb¢r01'eniPloyeeS during Ili¢ y¢ar WRS., 2024 Numbor 2023 Niiml>tr Dirocl ¢harilblc Supporl To11 10 Employmtnt tosts 2024 2023 Wogcs and $ttlDrios 166.852 170.277 Tlierr re no cmployees who$¢ olin11 reiniincrotion %vtss InorE Ihaii £60.ODO. 11 Thx*tion Tlie churiiy is exeinpi firy)m Ib¥ftlion on ils oclivilit6 bÈ¢ou% all 11$ Into7 iy applied fDr cliarilahl¢ purposcs.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FTNANCIAL STATEMENTS (CONTJNUKD) FOR THE YEAR ENDED 31 DECEMBER 2024 12 T4ngiblc fixod A$J¢l$ ]TrcthoM C1 At l Janunry 2024 361.372 442 361.114 Ai 31 Deternbor 2024 361.372 441 361.814 Depreclntlon and Impnirmont At l January 2D24 2J.227 441 25.668 Ai 31 De¢embcr 2024 25.227 441 25.668 CRrrvliiK Al 31 De¢¢mbcr 2024 336,145 3J6.146 Al 31 D¢¢¢inber 2023 33fj,145 33fy.140' 13 Inv¢¥tmonl ptrIY 21124 rilrv41uo Al l Jttniiory 2024 ind 31 December 2024 1,153.000 Tlie Inveginieiil proixrile$ h8vq hBen revllliied by •n indep¢ndeni prfc$¥ional voliKr Ib March zn21. The Inisie¢$ helki Ih¢r¢ hny iioi b¢en a mnieriol chDn8# in Iht vfjliithiioii. 14 Ifix¢d nssoi Inwo$tmtnts Oili¢r Inv¢$tmtnti Cost ori'aluHllon Ai l Junuurj, 2fJ24 & 11 DeL¥inb¢r 2024 C#rryln(¢ At 31 Decemb¢r 2024 100 At 31 Dec¢niber2023 2024 2023 Otr inve51m¢nls comprlse.. 24 loo 100 f7-
SOUTHEND & WESTCLIFF HII BREW CONGREGATION NOTES TO THE FINANCJAL STATEMENTS (cowfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 IS Dtbtorj 21124 202J AmoMNts filliig duc ivilhiTr one yeAr'. Trad¢ d#biors Oihor debra 89.274 10.3JO 69.517 13.690 99.604 83.207 21J24 2(123 Amount5 falllnE duc *ft¢r rTror¢ Illin one ycllr.. Trad¢ d¢bior8 35.416 Titnl dcbtfj 129.043 Trade dcblDry toinprisc¥ of mcmb¢rship fccs oiitslaiidiiig. 1Thcliid iii oilier Ikbior¥ is £7,430 due Iroin the sub51diaryb Just K05h¢r SWHC Litnlled. 16 cr0dllon iimounts fiLlllny d¥¢ wlthln ont yoar 2014 2023 Notsi Deferrod11140111¢ Oihcr¢r¢dituvs 17 106.734 29.541 147.747 17 Doforr¢d Inoome 2024 2023 Oiherdglentd Ineoni¢ 101¢,18U 106.734 D#fcrred lit01 is iii¢lud¢d iii (h¢ niianLi&l Stslernetits as follows-. 2024 2023 tjeferred in¢0e is included within.. 106.734 Movemeniy ID Ihtt yvur.. 18.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 17 Dcf¢rred Intbm¢ (CoThlinuodl Deferred in¢ome ai l Janiiary 2024 Rel¢ased froiii prov4)iis ptrriod5 106.734 1.446 107.508 17741 Deferr¢d income Ai 31 tl¢¢einber 2024 106.7.74 18 R¢tlr¢m¢nt btneni $rh¢nics Dcfintd conlrlbullon 5¢hemti Th¢ amoLlllI retO8ni5gd in incom¢ or exJKndiliiTe •y an expen iii rel•liDn 10 defincd ll¢ribl)i1o plttiis ivai £2.491 121)23'. £2.7441. l) Rostrlcted Thc StrIC Funds of Ihc ¢h4rily ¢oTrJprt8c lh¢ iin¢lip¢ndcd balanc¢$ of doN4lion8 nnd irn15 hpld 01> INisi JDbj¢¢l 10 spetifiB coiidiiloiiy by donors &5 10 hoiv Il>¢y mny be iised. At I Relourtes cxpen¢Jtd 'rrTrn$ftYS< Jl D¢cembtr rcsoupcey 2024 Corg Coniniill¢¢ Aiiid 4.048 5.070 19091 4,190 22.409 2,309 23.215 Pr¢vlous ytrtr,, At I ,J#nunry 2023 R¢sources ¢xiicndcd Tr#nsforsplt Jl DE¢cinbrr re¥¢¢$ 2023 CAre coili1111ec fund Kldz Kal¢iidgy Golda While fund 4.363 5,857 1,003 4.048 5.070 19791 23,491 2,715 12,2971 21.409 19.
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE NANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Unr¢slrlcttd fund5 unrc¥iri¢kd fiiiid5 of the ¢hariiy comprise the iillexpEllded bnltsnces ofdoiiailoiis and 8r&iii$ ivhi¢h 4re not Sbject 10 spe¢ifi¢ ¢ondilioMg by duiior5 w?d 8fAiiiors ns lo hoiv Ihey MBY bc iised. I'11¢s¢ include desigiialed fund5 which ve bce S¢1 n¥lde oiii ofiinresiricled by Ihe irtisiees for specific piirpose5. AI I ,14DiIArv 2024 TrAii$fers&ii JI Dtctnbbcr 2024 ro$ouroEs cxponde¢J 549.093 199.638 43J,068 1427,6251 78.276 632.812 199.638 16,886 Burihl %¢rVC fliiid 21.247 7¥.270 17¥,2761 2,187 613 716 16601 2,237 746 MiiiyHn nJThd Inve%im2rn1 properly fthir v4lu¢ lund 1,960.756 45S,164 1447,4731 l.Q68.447 Prew109 y¢Mr: At l .linuiiry InetsmiTr¥ rL'sourcÈi H¢%ourct$ QXP¢llLled TrxD5fer¥At Jl D•oemb¢r 202J Q¢n¢rnl fiinds r4urial 5¢rY¢ fuiid 539.912 199.038 458,107 1441.4451 549.093 199.638 27.$78 124.6951 Iiifraslruciiir¢ rtplJ¢en)eiil fknnd 69.295 8,981 78.276 fiind Miiiynn fund Invesimpnt propert), Inir vHIu¢ 1.747 470 440 2.187 485,268 1466.1401 1.500 1,960.75 21 A Thnlyyi5 ofnEt Mystt¥ b¢twotn fund5 Unre51rlcl¢d Rosiriettd rund¥ 2024 TotThl 2024 2024 Ai 31 DooÈnJb¢r 21124.. Tan#lbl¢ oJscI8 Investment propErtI¢S Inve$imenls 336,146 ,155.000 lov 477.201 336.146 1.155.000 23.215 500.415 1,968,447 23.215 20-
SOUTHEND & WESTCLIFF HEBREW CONGREGATION NOTES TO THE FJNANCTAL STATEMEl¥trs (CONTINUED) FOR THE YEAR ENDED 31 DECEfvlBER 2024 21 Anthlyii5 of net 11S8cis h¢twee fun [Cntive) UAr¢$trl¢ied li¢$trlcl¢ d$ 2023 Totnl 2023 2023 At 31 D¢ccmbtr 2023.. Tongible u¥sel¥ Inveslnienl properlt¢s 336.146 336.146 1,155.000 100 100 469,510 22,409 1,960.75G 22.409 12 ANiilysl8 of¢hthrltxbl PUIiPOSB OF FUNDS TIK followlnB are tsll de518nBred fliiids, iiriAI R¢8erv¢.' TherB is a ¢oniinR¢ni liability ln re8cl ofiiie Chnrily'y obli8&1ioii lo biiry ils Mcmb¢r5 Ivlio pAy biiritsl ftBY. The cosi ol this i)hli8aiioi) ig Iirt¢¢rlHill bul B pfLidenl rest¢ 15 coiis5dertd 10 havo b¢eii made. Tli¢ Souiht11d ond Weslcllff Jeivisli Lndi¢y tiuild provide$ suppori %rvi¢es ID Ilie ¢oihiiiuiiiry. Infmsiriiciiire repltsc¢rnent', The Infrasiriicliire Aind lin5 bgcn csinbllshed 10 pmvide for mhjoi rcpRirs lo Ihe SynngoBlle. 11 iv$ decided by Ilie Tli¢ Iiiveslineni property fBir valiic reyerve Ibnd 1% rEqiiirecl by Ili¢ CoiDpaniei Aci aiid repreEont8 Ilie &inf)Lini hy A ireJled hy Ilie WDrden% priur the Yorniin) No'orim reli¥i(iu¥ rii¥x ni>iif(Lliun¥ rnuilgd iiui iu rnemher.4. Minyiin mviiic¥'. Kol Nidr¢'. PUPOSC OF RESTRICTED fuNDS., Golda Wli51ts'. -j.he congvegalion arr cnlilled 10 iinyesirictcQ lisc of IhE inconie from the Oolda White'liusl Piind iityi112052. thfter wliich cli>iilll Slim will Trrsl lo ilie benefitof Ilie ¢Dii8rc8alion unre51ri¢ied and absolutely. Care Conimitlec.. A fund Ivo5eStAblish¢d in 2007 for 5eTric¢s iii the Commully. Kidt Kal¢iider'. A fiinil for tlie promotion of arliviiles de¢in¢d appropii•l¢ foryoiiih acllvilits. 21
SOUTHEND & WESTCLIFF HEBRIW CONGREGATION NOTES TO THE FINANCTAL STATEMENTS (CONTTNUED) FOR THE YEAR ENDED 31 DECEMBER 2024 23 R¢l4lcd pirty trunsllc15oAs There werc di$¢losobl¢ r¢lad p4riy Ittsii$aclionq durliig the yeJr12023. none). 24 SubsidlArit Tlie$e finan¢&al slfyiem¢ni$ thre sepnrate compuny fiiiaiicial SlAlenienls for Jii81 K05h¢r S'WFIC Limiieil, eompniy iiiimber Delails ofili¢ Charily'5 siibsidiarl¢s ni 31 Dcc¢mb¢r2024 are as follows.. Rogliltrc omto Nlurc ofhu$lnes Ih#ros hold Dlroet IDdirtct Jiisl Knsthev 8WHC l.iinlied nfflce rtfih¢ CthiigreÈi11ion, riiichl¢y RdAd, Weslclitron Seth. Eg%ex, 8S(18AD. nrdiiinTV ion.oi> Jusi K05hcr S'WI.IC Limil¢d, iii Ihc yehr 10 JI Oclob¢i 2024, had o 10$8 of £51412023.. £1,056 Pl1). The rcserve5 u al 31 Oclobor 2024 were 4 d¢fi¢¢l Trl.E54712023.. .£i31. 25 CH$li bsorb¢d by oijtlli•nJ 2024 21113 8.4Y7 2U.540 Adlviimeni$ fDr'. lJ2,5921 149.0241 Movtm¢nl$ In workltt¥ tllpllI.. Iliicr¢agel in d¢btors ID¢br*Aselliiiertthso iii cr¢dilors IiiercHs¢lld¢¢re&5el In deterred intome 16.3641 1,446 7741 CJL¥h Ab¥orbed by uperillio 26 Anitl}¥1s of thng¢S Mt funds The Chirily had no mIrIllI debt during year. 22-