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2024-08-31-accounts

Adat Yeshua Messianic Synagogue

Annual Trustees Report for Financial Year 2023/2024

31 August 2024

Trustees Report for the year ended 31 August 2024

The Trustees present their report along with the charity accounts for the year ended 31 August 2024. The accounts have been prepared in accordance with the Adat Yeshua accounting policies and comply with the applicable law and the requirements of SORP 2005, Accounting and Reporting by Charities.

Reference and Administrative Information

Charity Name Adat Yeshua Messianic Synagogue
Charity Registration Number 1116976
Office Essex Street, Norwich, NR2 2BL
Board of Trustees Caroline Ralph (Chair of Trustees, appointed July 2024)
Mark Hillier
Daniel Abrahams (appointed June 2024)
Debra Owen (resigned February 2024)
Terence Brown (Chair of Trustees, resigned March
2024)

Constitution and objects

The Adat Yeshua Messianic Synagogue is constituted under a deed of trust established in 2006.

The principal objects of the Synagogue are to function as a community home for Jews and Converts who follow Messianic Judaism and follow the Jewish Messiah and to promote Messianic Judaism in the spheres of public worship, religious, educational, social, cultural and charitable activities.

Structure, governance and management

The charity Trustees are responsible for carrying out activities specified in the Trust deed. The Trustees give their time freely and receive no remuneration or other financial benefits.

The Trust Deed sets out a requirement for the Trustees to meet at least three times a year and liaise frequently to review the operational and financial activities of the Synagogue. During 2023/24 the Trustees were involved in promoting the objectives of the Synagogue, such as arranging or joining in arranging worship services, Synagogue meetings and events, publish or distribute information, cooperate with other bodies and engage in fundraising activities on behalf of the charity.

The Synagogue had a period of change in early 2024, when two of the three Trustees resigned. Subsequent review of the Trustees activities has established that insufficient documentation has been retained to evidence the formal Trustees activities during the period.

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The Synagogue Leadership Team is responsible for the recruitment of new Trustees, seeking views and recommendations from the synagogue community. In selecting new Trustees, we seek to identify people who regularly attend services, functions and events organised by the Charity and are willing to volunteer to help in our community work.

After recruitment of two new Trustees, the Synagogue has established a programme of support for them to effectively carry out their duties.

External affiliations

The synagogue is affiliated with the Union of British Messianic Synagogues (‘UBMS’), for which annual benefit membership fees are payable. The UBMS provides a leadership, training and accountability structure for the affiliated synagogues and acts as an employer to the Rabbi appointed to the synagogue's leadership.

The synagogue is also affiliated (via the UBMS) with the United Messianic Synagogues (UMS). There are currently no membership fees for this affiliation.

Reporting Public Benefit

The example addresses the public benefit reporting requirements by:

Including within the section “ Achievement of objectives and review of activities ” confirmation that the Trustees have considered the Charity Commission’s general guidance on public benefit, and particularly its supplementary guidance on the advancement of religion for public benefit.

Providing detailed information in the sections “ Advancing Jewish faith ” and “ Hardship Relief ” sections of the report about the activities of the Synagogue and how these activities further the charity’s purposes for public benefit. In particular, the annual report also addresses the key two principles by which we assess public benefit:

  1. There must be an identifiable benefit(s) – the Trustees explained the value to those who worship at the Synagogue and to the wider community of Norwich of the charity’s work;

  2. Benefit must be to the public or a section of the public – the Synagogue is made available to Jews (both by birth and by choice) who profess their faith in Yeshua and our faith is communicated to the wider public through its work and that any member of the wider community of Norwich can benefit from the charity’s activities.

Our Synagogue's diverse activities reflect our dedication to fulfilling our charitable objectives. The Trustees are confident that these endeavours benefit our members and the broader community in Norwich and beyond.

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Achievement of objectives and review of activities

Our objectives are set in the charity’s Trust Deed and are summarised below:

Our objectives are set to reflect our faith and community aims. Each year, the objectives and activities of the Synagogue are reviewed to ensure they continue to reflect our aims.

Advancing Jewish faith

At Adat Yeshua, we invite the community for services on Shabbat and the High Holy Days. We offer a welcoming space for individuals to explore our faith and participate in worship. The services are led by our Rabbi, who, alongside a dedicated leadership team, plays a significant role in guiding the liturgy and imparting religious teachings within our synagogue.

The Synagogue provides space for regular Shabbat services, High Holy Days, Rosh Chodesh services, Erev Shabbat meals and regular opportunities for private prayers for the members of the community.

The Rabbi runs regular teaching sessions to promote and enhance the community knowledge of the Torah, Haftorah and Messianic Writings and Jewish lifestyle awareness.

Education and welfare remain pivotal aspects of our mission, with the synagogue offering various courses, including Hebrew lessons and a Conversion course, to meet the increasing interest from both local and international community members. The successful completion of these conversion course and the warm welcome of the new ‘Jews by choice’ into our community underscores our dedication to growth and inclusivity.

Our outreach efforts continue to flourish, with the Rabbi leading in teaching about Jewish life in schools and accepting speaking engagements from local churches curious about Messianic Judaism. These endeavours educate and foster a deeper understanding and respect for our faith traditions within the wider community.

The Synagogue uses broadcasting equipment to stream our Shabbat services, significantly expanding our reach. This enables us to connect with the Synagogue members and supporters, who may be unable to attend regular services in person for various reasons.

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Hardship relief

Tzedakah, the practice of charitable giving, lies at the heart of our faith. Our congregation's generous tithes and donations sustain the synagogue's day-to-day operations and bolster our efforts to support members and associated organisations facing financial difficulties. We've established a special fund dedicated to aiding those in our community experiencing financial hardship, making numerous impactful donations.

Our commitment to social responsibility extends beyond our walls. We've proudly supported the JNF's tree planting initiative and engaged in local activities, such as a highly successful Mitzvah Day litter-picking event in collaboration with the Norwich City Council, enhancing our community's environment.

During the 2023/24, we continued to operate the emergency foodbank for the use of people based in the NR2 postcode. The foodbank operates on a weekly basis and provides support for over 80 clients, both individuals and families.

The Synagogue's leadership, including the Leaders and Trustees, continue to review the community activities. Updates on our activities are shared with our community through the Virtual Jewish Community Facebook platform, ensuring all members are informed and engaged.

Future Plans

Looking ahead, we have outlined several key objectives across our main focus areas:

Through these initiatives, we aim to build on our successes and broaden the impact of our work, ensuring a vibrant future for our community and those we serve.

Financial review

The Payments and Receipts Accounts for the year to 31 August 2024 is set out in an attached document. It shows total receipts of £148,754. This compares with last year’s balance of £120,585.

Most of the charity’s income comes from tithes and charitable donations to the synagogue. During the year, the synagogue received £144,512 of donations and grants (compared with

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£118,454 in 2022/23). This balance includes £2,498 of funds the charity has received from Community Security Trust (CST) via the Government’s Jewish Community Protective Security Grant for 2023/24.

The donations are allocated between the General Fund and the three restricted funds (Capital Fund, Financial Support Fund and Foodbank). There was no movement on the Synagogue Capital Fund in the year.

The Synagogue’s main areas of expenditure during the year were salary costs, repair and maintenance costs associated with the synagogue building and the foodbank activities.

The synagogue adheres to the UBMS policy of paying the national Living Wage as a minimum.

Reserves policy

It is the policy of the Synagogue to maintain our unrestricted funds, which are the free reserves of the Synagogue, at a level which is adequate to keep the Synagogue solvent. In conjunction with the subscriptions and other incoming resources, this provides sufficient funds to cover the administrative and support costs of the Synagogue.

In addition to the unrestricted general fund, the synagogue operates three restricted funds:

Risk Management

The Trustees have discussed risks which the Synagogue faces and considered the systems in place to manage those risks. The trustees determined that further work is required on developing those systems and this will be the ongoing focus of the Trustees work in future months.

Appropriate DBS checks, supported by appropriate safeguarding policies, are made for those who work with children or vulnerable groups within the Synagogue.

The synagogue has appropriate insurance in place.

This report was approved by the Trustees on 08 June 2025 and signed on its behalf by the Chair of Trustees.

……………………………………………………………. CB nlp

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Receipts and Payments Accounts

For the year ended 31 August 2024

Cash basis

Cash basis
General
Fund
Financial
Support
Fund
Foodbank Total 2024 Total 2023
Charitable Donations (Note
1.)
133,588 1,465 9,459 144,512 118,454
Income from Charitable
Activities
3,433 0 0 3,433 1,905
Investment Income 809 0 0 809 226
Total Receipts 137,830 1,465 9,459 148,754 120,585
Salaries and wages (110,221) 0 0 (110,221) (57,059)
Social security costs (5,715) 0 0 (5,715) (6,309)
Pension costs (2,037) 0 0 (2,037) (1,317)
Medical Expenses 0 (107) 0 (107) 0
Total Employment-related
Costs
(117,973) (107) 0 (118,080) (64,684)
Gifts/grants to individuals (122) (284) (10,935) (11,341) (10,825)
Gifts/grants to institutions (3,716) 0 0 (3,716) (169)
Other charitable activities (1,956) 0 (130) (2,086) (2,546)
Total Charitable activities (5,793) (284) (11,065) (17,142) (13,539)
Building Costs (12,545) 0 0 (12,545) (6,985)
Equipment Costs (1,513) 0 0 (1,513) (3,336)
Administrative Costs (6,441) 0 (46) (6,487) (2,730)
Finance costs (1,291) 0 0 (1,291) (1,538)
Total Payments (145,557) (391) (11,111) (157,059) (92,813)
Net of receipts / (payments) (7,727) 1,074 (1,652) (8,305) 27,772

Note 1. This balance includes £2,498 of funds the charity has received from CST via the Government’s Jewish Community Protective Security Grant for 2023/24. The security sub-grant was wholly allocated to the charity’s General Fund.

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Receipts and Payments Accounts

For the year ended 31 August 2024

Cash basis

Receipts and Payments Accounts
For the year ended 31 August 2024
Cash basis
Categories 31 Aug 2024 31 Aug 2023
Fixed Assets
Buildings 201,777 201,777
Office equipment 900 900
Total Fixed Assets 202,677 202,677
Current Assets
Cash 0 0
HSBC Main 8,553 21,843
HSBC Savings 20,862 30,553
Total Current Assets 29,415 52,396
Creditors
Accounts Payable (114) 0
Loan Repayment 48,363 62,925
Total Creditors 48,249 62,925
Net Current Assets(Liabilities) (18,834) (10,377)
Total Assets less Liabilities 183,843 192,148
Capital and Reserves
Current Year Earnings (8,305) 27,772
Retained Earnings 192,148 164,376
Total Capital and Reserves 183,843 192,148

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