COMPANY REGISTRATION NUMBER 05842863 8RIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANTEE REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 Charlty Number 1115092 AUDITORS UHY Hacker Young IS.E.l Llmlted Registered Auditor Chartered Accountants 168 Church Road, Hove East Sussex. BN3 2DL.
IGHTON & HOVE HEBREW CONGREGATI COMPANY LIMITED BY GUARANTEE INDEX T HE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 eNo. Trustees, Annual Report Independent Audito¢s Report lo the Members 10 statement of Financial Activities 11 Balance Sheet 12 Cash Flow Statement 13-20 Noles to the Financial Statements 21 Memorandum income and expenditure account
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANT TRUSTEES. ANNUAL REPORT YEAR ENDED 31 D MBER 2023 The trustees, who a also directors for the purposes of company law, have pleasure in presenting their report and financial statements of the charty for the year ended 31 December 2023. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Brighton & Hove Hebrew Congregation.. Charity registration number 1115092 Company reg¢stration number 05842863 Registered office 29- 31 New Church Road Hove Ea51 Sussex BN3 4AD Secretary JL Rose Audrtors UHY Hacker Young {S.E.) Limited 168 Church Road Hove BN3 2DL Bankers Lkjyds TSB PI¢ 74-78 Church Road Hove 8N3 2EE Metro Bank plc 82 North Street Brighton BN1 1ZA THE TRUSTEES: The Iruslees who served the charity during the peri¢xI were as follows.. HRAbb R Amram (appointed 17 December 2023, resrgned 20 Febnjary 2024 D L Bass (resigned 6 January 20241 T Bass {resigned 6 January 20241 R Bloch A Caplin Is1gned 17 De¢ember 20231 J Conway S K R Conway L Davidson-Bloch H Hamilton lappoinled 15 May 2022, resigned 1 May 2024. reappointed 22 September 20241 L S Lewis (appointed 17 December 2023, resigned 15 February 20241 J A Metliss (appointed 17 December 2023} JLRose D G Seidel {resigned 17 December 20231 B Tobin (resigned 17 December 20231
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT CONTINUED YEA DED 31 DECEMBER 20 Governln Docum The cOngregatn is an incorporated company limited by guarantee. The Congregation'$ governing document is ris Memorandum and Articles of Asso¢iab'on. anisatronal Structurn The affairs of the Congregation are managed by the Board of Directors, the members of whh are members ofthe Congregation. The day to day management of the Congregation is carried out by the Board of Director5. Currendy, the Congregation has six individuals who are pursuant to a contract of employment who carry out its various activities supported by non-paid volunteers. The Congregation's Rabbi is responsible for all matters falling within the scope of Halachah, Jewish Law in the Orthodox Iradib'on. During the reporting period, the Congregation has employed a full lime Minister, Rabbi Hershel Rader. E8tabllshmont and Pur ose ofThe Fune IEX ense Schemg FES The FES is a financial insurance scheme, run by BHHC, available to Members to assist in the advance payment of funeral costs in accordance with these rules. It is not estsblished for the management. mainlenance andlor operation of any cernetery maintained by the Congregation. ointment and Induction of the Board of Directorn The Board of Directors comprises a minimum of 5 and a maximum of 12 Directors The Honorary Officer and the Warden are members of the Board of D1ctorS are memters of the Congregation in good standing and are nominated and elected to their positions ty the Board of Directors. The Directors serve tsvo year tenns. All rebring member5 of the Board are eligible for reolection. The Board meets fomwlly as required throughout the year in person and by email and electronically. The Directors of the Board who have served al any lime throughout the financial year are shown on page 1. New members of the Board of Directors undergo an induction to clarify their legal ob5igations under charity law, the content of the Constitution, the current financial stale of the Congregation. the most cent strategic plans, the delegation and decision making prOss. Inlernal training is offered to the Board as necessary. k Mana ement The Board has identified the major risks the Congregation faces and have reviewed and evaluated these. Systems are in place lo manage and miligale these risks. These include clear lines of delegation of authority frorn the Board to the administrative staff and for reporting results in turn to the Board. Annual budgets are approved by the Board and results reported during the course of the year. Where possible, there is a division of responsibility wlhin the administrative team. Substantial financial and health and safety policies are in place. Where practicable, appropriate insurance cover is taken out.
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT CONTINUED YEAR ENDED 31 DECEMBER 2023 Ob ectives and ActivleS The objectives of the charity are the continuance. support and maintenance of the synagogues at New ChLbreh Road and Middle Street and the maintenance and preservation of Bear Road and Florence Place cemeteries. The objectives of the Board are achieved by the provision of religious and educational and other related activities including.. religious services held daity and on all Jewish festivals and holy days, religion school on Sundays, eduoalional and social programmes throughout the year. Public Ben The Board has complied wth their duty to have due regard to the charity commission's guidance on public benefit. Finan¢ial Review For the year ended 31# December 2023, the company had total incoming resources on unrestricted funds excluding transfers beleen funds of £172,686 an In¢aSe of £53,274 from the previous year. The main change is the rental income now arssing from the redevelopment of New Church Road. As in the previous year. one of the major components of this total was voluntary income from membership fees, some 0.3% higher than last year at £59,256. Total resources expended excluding transfers amounted to £180,382, an increase of £13.319 from the previous year. The main increase in expenditure items this year were expenditure relating to the flats and salaries whilst the rental of temporary offices had reduced. Other rnain expenditure items were broadly in line with 2022. The Board continues lo strive to minimise expenses. At 31* December 2023, net assets amounted to £11,375,49812022 £10,437,037) 0fwhh unrestricted funds amounted to £1,48612022 £2781. The composition of the reslricled fund is shown in note 17 and the designated fund is shown in note 19. Prlnci al Fundin and Ex endllur The Congregation's principal sources of funding are membership dues, donations, rental income and burial fees. Expencjiture on main objects is primarily on the operat'on and maintenance of the Congregation's main place of worship in Hove and all activities undertaken at that site, together with the Maintenan and operation of the Congregabon's cemeteries. There is additional specific expenditure this year on the redevelopment of New Church Road. FSxed Assets Details of changes in fixed assets are given in note 12 to the financial statements. Cemete The Cemetery Fund is a designated fvnd of the Congre9ation. An agreement was completed in 2004 to extend the cemetery off Meadowview. The agreement was for a term of 100 years from 29 September 2006 with a further option for 100 years from 29 September 2106 for £nil consideration. Under the agreement the congregation paid the overa11 sum of £165,500 to Brighton and Hove Council in February 2007 for the estimated cost of land development and other services. This 15 shown in the accounts al 31 December 2023 within Fixed Assets
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT CONTINUED YEAR ENDED 31 DECEMBER 2023 Restoration of Mlddle Stroet S ue Water damage was caused lo the Mrddle Street Synagogue on or about 9 December 2020 owing to a pipe join bursting. The damage has been the subject of an insurance Clairn and repairs began in November 2022. eserrfes It is the policy of the Board to seek to maintsin funds which are the reserves of the Congregatr'on at a el sufficient to cover managerTTent, administration and support costs, subject to constraints ansing trom the diminishing financial and other resources available. Invgstments Poll The present investment policy is to retain the congregats"on's investsY)ents within cash deposits or with National savings given thg requirement lo draw down fvnds to meet the shortfall of income to cover expenditure. Unts'l additional capital becomes available, the finance committee cannot consider investments or an investment policy for the medium to long term (beyond 8 5 year perK)d). Membors At 31 December 2023 the Congregation had 188 members12022.' 198 members). Fundin Sour¢es Membership dues and individual donations are the primary source of funding of the cOngration'S activities. Future Plans The major concems for the fvjture a the ongoing ageing in membership and consequendy static or reducing income trom subscriptions. The Board have actively pursued discussions with developers and other interested parties as to the possible re-development of the New Church Road site. In January 2020 the Congwation vacated the New Churth Road site to enable the re4evelopment to proceed. Sin¢e that lime, the buildings previously on sile have been demolished and construction of the new facilty is underway. Subject lo snagging, construction was completed in early March 2023. During construction, the Congregation's operats'ons have relocated lo 101 Pembroke Crescent, Hove for the rabbi's residence, meeting rooms and the Congregation's administrative offices whilst Shabbat services were held in the Magrill Lounge at Ralli Hall until the Congregation was able lo return lo New Church Road. It is hoped and expected the new and modem facilities will attract an increase in membership and an increase in membership recruitment activities. During the previous years, the Congregation adapted and adhered lo the various Coronavirus restrictions. Vvhen religious services could once again be held, these were held at Ralli Hall for Shabbat and the High Holy Days. To observe the various rules, social distancing required services lo be held in the Great Hall as well as initiating track and trace procedures for all attendees. The Congregation also observed all restrictions regarding funerals (especially where the cause of death was given as Coronavirus) and stone settings. Once reslriclions were lifted, the Congregation began lo undertake various initiatives to welcome existing members back lo services and welcome potential new members who could see the benefit of the Congregab'on's redevelopment strategy. These initiatives continued with the Congregation's return lo the New Church Road 5rte and have mel with suceess.
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT CONTINUED YEAR ENDED 31 DECEMBER 2023 Both during and after the pandemic, the Congregats'on undertook various educational initiatives which were not limf(ed to rabbinic semons. These included shiurim and other lessons as well as the educational ¢ontent contained irs the Congregation's semi-annual Shofar Magazine. Subjects included Jewish law, rabbinic interpretation and local history. For these efforts, the Congregation was named Best Religious Education Charity - Soulh-East England at the Acqui511ion Intemalional Non-profit Organisation Awards 2023. The number of volunteers has remained constant, however more people are always sought lo help the Congregation as needed. The Board will continue to take all appropriate steps lo provide for better facilities and to Pfolect the assets of the Congregation. Res nsibili of the trusteos The tfustees are responsible for preparing the Trustee$, Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that kqw the Iruslees have elected to prepare the financial statements in accordan with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounb'ng Standards and applicable lawl. The financial statements are required by law to give a true and fair view of the slate of affairs of the charity and of the surplus or deficrt of the ¢harity for that period. In preparing those financial ststemenis, the trustees are required to.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the applicable Charitie5 SORP", make judgements and esbmates that are reasonable and prudent., prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Iruslees are responsible for maintaining pmper accounting records which disclose with reasonable a¢¢uracy at any lime the financial position of the charity and to enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for t3.ng reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant audit infomiation of which the charity's auditors are unaware., and the trustees have tsken all steps that they ought lo have taken lo make themselves aware of any relevant audit infomiation and to establish that the auditors are aware of that infomialion. Audito UHY Hacker Young Is.E.l Limited have signified their willingntts lo continue in office. rt was approved by order of the Trustees on 4 March 2025 and signed on behalf of the board This rep by Lindsay Davidson- Trustee loch
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIM DBY UARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRIGHTO NGREGATION VE HEBREW YEAR ENDED 31 DECEMBER2023 inlon We have audited the financial statements of Brighton & Hove Hebrew Congregation for the year ended 31 December 2023 which compris¢ the statement of financial activities. balance sheel. c&8h flow ststement and notes io the financial statements. ll)cluding a summary of signifjrant accounting policie5. The fmancial reporting framewoTk that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5, including Finan¢ial Reporting Sndard 102 The Fina61a1 Reporting Standard applicable in ihe UK and ihe Republic oflreland(United Kingdom Generally Acc¢pted Ac¢ounting Practice). In our opinion the financial statements.. give a trne and fair view of the state of the charitable company's affairs as at 31 December 2023. and of its incoming resources and appliration of resources. including its income and expenditure for the year then ended- have be¢n properly prepared in accorilance with Unitd Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with ihe requirements of the Companies Act 2(X)6. Basls for o inion We conducted our audit in aecordance with Internaiional Standarib Audittng (UK) (ISAS {UKII and applicable law. Our responsibilities under those standards are further des¢ribed in the auditor's responsibilities for the audit of the financial statemen15 section of our report. We are independent of the charitable company in accordance with the eihical requirements thai are relevant to our audit of the financial 5tatement5 in the UK. includiDg the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiTeTnents. We believe thai the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Materialit unctrtaint related to oin con¢ rn We draw attention to note ? 2 in the financial statements. which indicates that the company 15 d¢pend¢DI upon the continuing suppon of the Creditors. As stated in note ? ? these events or conditions, indicate that a material uncertainty exists that may cast significant doubt on th¢ company's abiliry 10 continue as a going conc¢m. Our opinion is not modified in respect of this matter. Our responsibilities and th¢ responsibilities of the directors with re5pe¢t to going concern are described in the relevant sections of thi5 report. Other information The other informaiion comprises the information included in the annual repo¢ otherthan the financial stateTnent5 and our auditor's report thereon. The trustees are responsible for the other infortnation. Our opinion on the financial statements does not cover th¢ other inforniation and, except to the extent otherwise explicitly ststed in our report, we do not express any form of wurance conclusion thereijn. In connection with our audit gf th¢ firtancial statements. our restminsibility is lo read the other infom)ation and. in doing so, consider whether the other inforniation is maierially inconslstent with the financial statements or our knowledge obtained in the audit or otherwise appear5 to bc Tnaterially misstated. If we identify such material inconsistencies or apparent material misstaiements, we are required to deiemiine whether there 15 a material misstatement in the financial statements or a material mi55tatement of the other infomiation. If, ba5¢d on the work we have perfornied. we concSude that th¢re is a material misstatement of this oiher information. we are required to report that fact. We have nothing to report in this regard.
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GU RANTEE INDEPENDENT A DITOR'S REPORT TO THE MEMBERS OF BRIGHTON & HOVE HEBREW NGREGATION YEAR ENDED 31 EMBER 202 inions on other matters reseribed b an5es Act 2006 In our opinion. based on the work und¢rtaken in the course of the audit- the infornialion given in the tru5tees' report for the financial year for which the financial 5tst¢m¢nts are prepared is fOTrSiStent with th¢ financial statements. and th¢ trustees. report has been prepared in accordance with applicable legal requirements Matte whleh we are r uired to re rtb xee tion In the light of ihe knowledge and understanding of the charitable cornpany and its environment obtained in the course of the audit. we have nor identified mat¢rial misstatements in the trlees, report. We have nothing to report in respect ofthe following matters in relation to which the Companies Act ?006 requires us to Teport to you if, in our opinion-. adequate accounting record5 have not been kept. or reNrns adequat¢ for our audit have not been received from branchcs not visited by us. or the financial ststements are not in agTeem¢nl with the accounting records and returns; or ertain disclosures of trustees, remuneration specified by law are not made,. or we hav¢ not received all the infomlation and explanations we require for our audit,. or the trustees were not entitled to prepare the finanrial siatements in accordance with the srnall companies regime and take advantage of the small companies, exemptions in preparing ihe truste¢5' r¢port and from the requir¢Enent to prepare a Strategic report. Res n5ibilitie5 of trustees As explained more fvlly in the ttusiees. responsibilities sthtement, the trustees (who are also the directors for the purposes of company lawl are responsible for the preparation of the finantial statements and for being satisfied that they givc a true and fair view, and for such internal control as ihe tru5t¢es deterniine is n¢cessary to enable the preparation of financial statements that are free from material misstatemenL whether due to fraud or error. In preparing the financial Statemen the trusl¢es are responsible for assessing the charity's ability io continue as a going ¢oncern. disclosing. as applicable, matters related to going concem and using the going concern basis of accouniing unless the trustees ¢ith¢r intend to liquidate the charitable company or to cease operations, or have no realistic alt¢maiive but to do so. Auditor's re$ onsibilities for the audit of the finaneial stateme Our obje¢tive5 are to obtain reasonable assurance about w.hether th¢ financial staiements a5 a whole are free from material misstatemeni, whether due to fraud or error. and to i55ue an auditor's report that includes our opinioD. Reasonable as5uran¢e is a high level of assurance, but is not a guarantee thai an audii conducted in accordance with ISAS (UK) will always detect a material mi5StAiemeni when it exists. Missiatements can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expe¢ted to influence the economic decisions of users tsken on th¢ b&%is of these finan¢ial ststements. Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We design procedures in line with our responsibilities, outlined alVe. to detect material misstateTnents in respect of irregularities, including fraud. The extent to which our procedures are capable of d¢tectinB irregularitl¢5, including fraud is detailed below..
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY G ARANTEE Ir4DEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BRI CONGREGATION HTON & HOVE HEBREW YEAR ENDEDJI DECEMBER 2023 Based on our undersianding of the company and the industy in which it op¢rat¢s, we identified that the principal risks ofnon-compliance with law% and regulaiions rela*d to the acts by the company, which were contrdry to applicable laws and regulations including frauiL and we considered the extent to which non- compliance might have a material effect on the fmaDcial siaiements. We also considered those laws and regulations that have a dirwt impact on the preparation of the finan¢ial statements such as the Companies Aci 2006. We evaluated management's inceniives and opportunities for fraudulent manipulation of the fifiartcial statements (including the risk of override ofcontro15) and deiemined that the principal risks were related to inflated revenue and surplus on unrestricted funds. Audit procedures perfornied included.. review of the financial statement disclosures to underlying supporting documenthtion, review of COeSpOndence with legal advisors, enquiries of management and review of internal audit resx)rts in so far as they related to the financial statemen1& and testing of journals and evaluating whether there was evidence of bias by the TTUStees that represented a risk of material missiatement due ro fraud. There are inherent limitationg in the audit procedures described above and the fi]rther rcmoved non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also. the risk of not detecting a material misstatetnent due to fraud is higher than the risk of not deiecting une resulting from error. as fraud may involve deliberate concealment by. for example. forgery or inteniional Tnisrepresentations. or through collusion. As part oran audit in accordance with ISA5 (UK). w¢ exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material missiatement of the financial Statements. whether due to fraud or error. design and perfomi audit procedures responsive to those risks. and obrain audit evidence thar is sU1¢ienT and appropriate to provide a basis for our opinion. The risk of not detecting a material misswement resulting from fraud is higher than for one resultino from eOr. as fraud may involve Collusion, forgery, intentional omissions, misrepresentations. or the oveIde of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstsnces: bui not for the purpose of expr¢ssing an opinion on the etTectiv¢ne5s of the internal control. Evaluate the appropriateness of accountlDg policies used and the reasonablen¢ss of accounting estimates and related di105UreS made by the tNstees. Conclude on the appropriateness of the trustees, use of the going concern b15 01-accouniing and. based on the audit evidence obtsined, whether a material uncertainty exists related to events or conditions ihai may casi significant doubt on the charity's ability to continue as a goints concern. If we conclude that a material uncertainty exists, we are required to draw attenrion in our auditor's report to the relaied disclosures in the financial statements or. if such disc105ures ar¢ inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the dat¢ of our audiior's report. However. future events or conditions may cause the chariry to cease to continue as a going concern. Evaluate the overall presentation. siruciure and content of the financial staiemeDts, including ihe disclosures. and whether ihe financial stsiements represent the underlying transactions and events in a maTffter thai achieves fair pr¢s¢niaiion. We communicate with those charged with govemance regardsng, among other matte, the planned scope and timing of the audit and si(Tnificant audit finding5, including any significant deficiencies in intemal control that we identify during our audit.
BRIGHTON & HOVE HEBREW CONGREGATION COMPANY LIMITED BY GUARAiY INDEPENDEN DITOR'S REPORT TO THE MEMBERS OF BRIGHTON & HOVE HEBREW CONGREGATION YEAR ENDED 3 EMBER 2023 of our re The report 15 made solely to the company's members. as a body, in accordance with ¢hapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in on auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or a55Utne r¢sponsil)ility EO anyone otherthan the company and th¢ COpanY'S members as a b¢yJy. for our audit work, for thi5 report, or for the opinions we have forn)ed. David Guest FCA Senior Stathtory Auditor For and on b¢hitlf of UHY Harker Young (S.E.l Limited Chart¢r¢d Accountants & ststutory auditor 168 Church Road Hove BN3 2DL 4 March 2025
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E HEBR IMITEO BY GU Allo TEE ACCOU NDED 31 DECE LY-M Emts TrICTED FUN INC MEANDE RE 2D23 2022 In¢(1n9 Iurl SubsptiOns Incometax recoveraLle NMberS. Gommutation feè Dwatkjns Don3tKs- The 8bJom FDynda Legac4e5 Rent - OlveTTep Court RAM. BNJC Intèr on dep051 Shofar Incorne Furthons and oknerincorne Administraton ftDm otherfvTrts Transfers fM other sg.256 10.000 59.098 12.5 12.725 1S.£ 16.0 1Z.897 15.083 .884 28.ie7 2.788 1.370 .457 8.904 6.930 8.904 181.5 160.316 R•sourcgs exwded RaDnic saladesand eyenses. 53.071 26.728 1.749 9,862 9.000 51.154 18.718 4.250 C3tptakèrs' sakrie5 ghbng and heabng Flat expensos Rentoftetrwtwy c*Ytts 36.000 5.215 Removal GQSt¥ Rates and wateT Répairs and maiDtenan¢8 Administration salle¥ P$1 contnbuknons Postage. pnnlinu and $t8ionery CornpuieraDdknebgrte (J)gts InsurarKe5 TephOne Bank chwges Loan Interest 2,055 1,315 t.209 17.707 1.401 5.512 2.8B8 1.ogg 12.142 1.376 3.9 14.799 1.462 629 837 876 6.900 6.720 1.418 5.977 Con5ullallty8nd other tharoes Accountancy Funclion¥ costs Bwks item$ (r1) EduGabon Travdliw Fewol Depreciation Kiddush and krfch Ckanirg Otherdems T18nsfers todherfunds 5.250 940 142 6.350 1.009 3.177 2.334 1.097 180.38 167.W3 NEf INCOMING I IOUTGOINGI RESOURCE5 6.7471 21