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2022-02-28-accounts

Charity Registration No. 1133578

Company Registration No. 07030491 (England and Wales)

THE NEW LONDON SYNAGOGUE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2022

THE NEW LONDON SYNAGOGUE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Robert Low
Brian Linden
Jeremy Parlons
Julian Dawes
Aviva Raichelson
Judith Stone
Abigail Levin
Andrew Hirsch
Joseph Carlebach
Honorary Solicitor Brian Fraiman
Charity number 1133578
Company number 07030491
Principal address 33 Abbey Road
London
United Kingdom
NW8 0AT
Registered office 33 Abbey Road
London
United Kingdom
NW8 0AT
Auditors HW Fisher LLP
Acre House
11-15 William Road
London
United Kingdom
NW1 3ER
Bankers National Westminster Bank plc
250 Bishopsgate
London
United Kingdom
EC2M 4AA
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Bank of Scotland Plc
The Mound
Edinburgh
EH1 1YZ

THE NEW LONDON SYNAGOGUE

LEGAL AND ADMINISTRATIVE INFORMATION

Investment advisors

Ruffer LLP 80 Victoria Street London SW1E 5JL

Troy Asset Management Limited 33 Davies Street London W1K 4BP

THE NEW LONDON SYNAGOGUE

CONTENTS

Page
Council Members' report 1 - 4
Statement of Council Members' responsibilities 5
Independent auditor's report 6 - 8
Statement of financial activities 9 - 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 28

THE NEW LONDON SYNAGOGUE

COUNCIL MEMBERS' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 28 FEBRUARY 2022

The council members present their report and financial statements.

The financial statements have been prepared in accordance with the charity's Memorandum and Articles, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and Activities

The objectives of the Company are the continuance, support and maintenance of the Synagogue at Abbey Road, London and otherwise for the advancement and promotion of the practice and teaching of traditional Judaism.

The objectives of the company are achieved by the maintenance of the Synagogue and the provision of the religious and educational and other related activities including regular religious services held weekly and on all Jewish festivals and holy days; religion school on Sundays; life cycle support; weekday and evening educational and social programmes throughout the year.

Achievements and Performance

The company continued to fulfil its function in accordance with the Memorandum and Articles of Association, by providing a full range of Jewish religious, social and educational services for our congregation and their families. During the 2021-2022 corporate year the Company has provided for and arranged:

The listed synagogue building and ancillary offices have been maintained; religious services are held regularly; the religion school has developed into a vibrant community and the adult education programme continues to run successful activities throughout the year including:

To strengthen the operations of the synagogue office and premises further staff appointments were made.

Organisational Structure

The New London Synagogue, 33 Abbey Road, London NW8 0AT is a company limited by guarantee registered in England and Wales and was incorporated on 25 September 2009 under number 07030491. It does not have share capital. The company is also registered under charity registration number 1133578. The charity is audited by HW Fisher LLP.

Council members are trustees for charity purposes and directors for company law and are hereinafter variously referred to as Council Members, directors or trustees.

They are elected for a period of 3 years at the Annual General Meeting. They are nominated and voted in by members of the New London Synagogue. The Treasurer and Synagogue Wardens are ex officio members of the Council.

The Council members, who are also the directors for the purpose of company law, and who served during the year and up to the approval of these financial statements:

Abigail Levin (appointed 7 September 2020) Andrew Hirsch (appointed 11 January 2021) Aviva Raichelson (appointed 7 July 2019) Brian Linden (appointed 2 July 2018) Ellen Rabinowicz (retired 1 September 2021) Ellen Trager (retired 7 May 2021) Jeremy Parlons (appointed 2 July 2018) 

- 1 -

THE NEW LONDON SYNAGOGUE

COUNCIL MEMBERS' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 28 FEBRUARY 2022

Joseph Carlebach (appointed 7 September 2020) Judith Stone (appointed 7 September 2020) Nathalie Glaser (retired 1 September 2021) Robert Low (appointed 29 June 2015) Julian Dawes (appointed 2 July 2018)

Senior staff responsible for day-to-day management were:

Jeremy Gordon (Rabbi)

Phil Ashleigh (Operations Manager)

None of the Council Members has any beneficial interest in the company. Each Council Member guarantees to contribute £1 in the event of a winding-up.

Related Parties

No Council Members received any remuneration during the year.

Relationship between Charity and Related Parties

Rabbi Jeremy Gordon is an ex officio non-voting member of the Council and is also an employee of the company. His salary is incorporated in the salary costs per note 8 and note 9.

Decision Making

Decision making is in accordance with and regulated by the Memorandum and Articles of Association. The Council has overall responsibility for the management of the Synagogue. Day to day management of the Synagogue is delegated to the Executive Committee of Council.

Recruitment and Appointment of Trustees

Council members are elected or appointed in accordance with the provisions of the Memorandum and Articles of Association. There is no formal training requirement. There is an induction on Company policy and responsibilities and expectations of being a Trustee when appointed and then informal training (through Masorti Judaism and alike) throughout the year.

Risk Management

The Council has assessed the risks to which the company is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The Synagogue maintains a risk register that is reviewed by the Executive Committee on a regular basis.

Principal risks, in addition to financial risks, include security, health and safety and child protection measures.

Financial risks are monitored by the Finance Committee and at monthly Executive Committee meetings.

There has been an increased security risk over the past few years. Our Head of Security has put in place additional security measures. New security gates for the entrance of the synagogue were fitted and finished in 25 September 2019.

Health and Safety policies are maintained and monitored by the Operations Manager. Child protection policies are in place and the Head of Youth is responsible for ensuring that these policies are adhered to at all times.

Pay reviews

The trustees have a pay review policy that links salaries to inflationary indexes. This is reviewed by the Executive Committee at least annually

-2-

THE NEW LONDON SYNAGOGUE

COUNCIL MEMBERS' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 28 FEBRUARY 2022

Future developments

New London Synagogue is facing the future with cautious optimism. The Covid lockdown came at a great cost, but also revealed our resilience and adaptability - both of which will continue to be called upon in the year to come. It has also, in many ways, cemented bonds within the community. We were aware of many who were keen to return to the building and its services, including members of all ages and we continue to explore ways to meet and stimulate that demand while continuing to adapt, experiment with and exploit digital opportunities for involvement. Plans initiated in this period for the creation of illuminated artworks within the synagogue sanctuary for which planning approval has been obtained from Westminster City Council and for which fundraising is ongoing. The project started as a generous bequest from the estate of a founder member.

Fund Raising

Fund raising is undertaken by senior staff and Council members. External fund raisers are not utilised. Focusing on community relationships helps to ensure that no individual is under pressure to donate, which in turn protects individuals that could be considered vulnerable.

No complaints have been received in relation to fund raising activities.

Covid-19

During the 2021-22 year, the synagogue continued to follow government guidance in relation to Covid-19 restrictions. A range of measures were adopted to allow operations to take place while maintaining social distancing within the building for services, Sunday school and other face to face events.

Public Benefit

The Council has complied with their duty in section 17 of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission.

Financial Review

For the year ended 28 February 2022, the company had total incoming resources of £620,092 (2021: £699,240) some 11.3% lower than the previous year. As in the previous year, the major component of this total was voluntary income from membership fees £357,832 (2021: £392,614) a reduction of 8.8%.

Total resources expended amounted to £692,973 ( 2021 £698,569) approximately in line with the previous year.

Investment funds increased in value by £148,138 (2021: gain of £147,403). Excluding specific spend from designated fund and restricted funds, resources expended were £611,075 (2021: £640,023).

The investment funds are managed roughly equally between Troy Asset Management Limited and Ruffer LLP which target long-term capital growth. The Investment Committee, which is sub-committee of the Finance Committee, monitors performance and meets the manager a minimum of once a year to review the performance of the investment managers.

At 28 February 2022, net assets amounted to £3,168,569 (2021: £3,093,312) of which unrestricted and undesignated funds amounted to £210,407 (2021: £258,123 ). Designated funds amounted to £2,6862,290 (2021: £2,571,751 ) and restricted funds amounted to £271,872 (2021: £263,438 ).

The designated funds in the 2022 balance sheet comprise (i) the net book value £86,707 (2021 £89,804 ) of the Synagogue building carried forward; (ii)the net book value £950,000 (2021 £975,000) of the Synagogue's interest in 29 Goldhurst Terrace (see note 14); (iii) £1,574,785 (2021 £1,426,647 ) of investment funds managed by Troy Asset Management Limited and Ruffer LLP; and (iv) the net book value of the security gate of £74,798 (2021 £80,300 ).

The composition of the restricted fund is as shown in note 21.

The Council has approved the change to a calendar year end and as such the following period will be for 10 months to 31[st] December 2022. The membership billing has also been adjusted to be in line with the new accounting date.

-3

THE NEW LONDON SYNAGOGUE

COUNCIL MEMBERS' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 28 FEBRUARY 2022

Reserves Policy

The Trustees have a policy of having sufficient reserves to meet three months' of expected liabilities as they fall due. At 28 February 2022 we maintained cash reserves of £478,894 (2021 £555,844) and unrestricted reserves totaled £229,539 (2021 £258,123) The cash includes cash held for restricted funds. Excluding the cash held for restricted funds our available cash balance is in line with our minimum reserve policy.

Disclosure of Information to Auditor

Each of the directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

On behalf of the Directors/Trustees:

Abigail Levin Chairman Dated 30 Nov 2022

THE NEW LONDON SYNAGOGUE

STATEMENT OF COUNCIL MEMBERS' RESPONSIBILITIES

FOR THE YEAR ENDED 28 FEBRUARY 2022

The Trustees, who are also the directors of The New London Synagogue for the purpose of company law, are responsible for preparing the Council Members' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE NEW LONDON SYNAGOGUE

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF THE NEW LONDON SYNAGOGUE

Opinion

We have audited the financial statements of The New London Synagogue (the ‘charity’) for the year ended 28 February 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Council Members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Council Members' report.

THE NEW LONDON SYNAGOGUE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE NEW LONDON SYNAGOGUE

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of Council Members' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process;

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

THE NEW LONDON SYNAGOGUE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE NEW LONDON SYNAGOGUE

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the those charged with governance of the entity.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Rich

Andrew Rich (Senior Statutory Auditor) for and on behalf of HW Fisher LLP

Chartered Accountants Statutory Auditor Acre House 11-15 William Road London NW1 3ER United Kingdom 30 Nov 2022 .........................

THE NEW LONDON SYNAGOGUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2022

Current financial year
Unrestricted
Unrestricted
funds
funds
general
designated
2022
2022
Notes
£
£
Income and endowments from:
Voluntary income
3
529,961
-
Charitable activities
4
47,747
-
Other trading activities
5
2,003
-
Investments
6
1,251
-
Other income
7
1,828
-
Total income
582,790
-
Expenditure on:
Raising funds
8
33,569
-
Charitable activities
Religious and Synagogue activities
9
456,340
53,030
Education
9
121,166
-
Total charitable expenditure
577,506
53,030
Total resources expended
611,075
53,030
Net gains/(losses) on investments
13
-
148,138
Net (outgoing)/incoming resources before
transfers
(28,285)
95,108
Net (outgoing)/incoming resources before
transfers
(28,285)
95,108
Gross transfers between funds
(19,431)
19,431
Net movement in funds
(47,716)
114,539
Fund balances at 1 March 2021
258,123
2,571,751
Fund balances at 28 February 2022
210,407
2,686,290		 Restricted
funds
2022
£
37,302
-
-
-
-
37,302
-
28,868
-
28,868
28,868
-
8,434
8,434
-
8,434
263,438
271,872		 Total
2022
£
567,263
47,747
2,003
1,251
1,828
620,092
33,569
538,238
121,166
659,404
692,973
148,138
75,257
75,257
-
75,257
3,093,312
3,168,569		 Total
2021
£
612,276
69,833
1,250
5,536
10,345
699,240
34,065
563,079
101,425
664,504
698,569
147,403
148,074
148,074
-
148,074
2,945,238
3,093,312

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE NEW LONDON SYNAGOGUE

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2022

Prior financial year
Unrestricted
Unrestricted
funds
funds
general
designated
2021
2021
Notes
£
£
Income and endowments from:
Voluntary income
3
533,899
-
Charitable activities
4
69,833
-
Other trading activities
5
1,250
-
Investments
6
5,536
-
Other income
7
10,345
-
Total income
620,863
-
Expenditure on:
Raising funds
8
34,065
-
Charitable activities
Religious and Synagogue activities
9
504,533
28,097
Education
9
101,425
-
Total charitable expenditure
605,958
28,097
Total resources expended
640,023
28,097
Net gains/(losses) on investments
13
-
147,403
Net (outgoing)/incoming resources before transfers
(19,160)
119,306
Gross transfers between funds
(15,973)
(26,823)
Net movement in funds
(35,133)
92,483
Fund balances at 1 March 2020
293,256
2,479,268
Fund balances at 28 February 2021
258,123
2,571,751		 Restricted
funds
2021
£
78,377
-
-
-
-
78,377
-
30,449
-
30,449
30,449
-
47,928
42,796
90,724
172,714
263,438		 Total
2021
£
612,276
69,833
1,250
5,536
10,345
699,240
34,065
563,079
101,425
664,504
698,569
147,403
148,074
-
148,074
2,945,238
3,093,312

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE NEW LONDON SYNAGOGUE

BALANCE SHEET

AS AT 28 FEBRUARY 2022

Notes
Fixed assets
Intangible assets
14
Tangible assets
15
Investments
16
Current assets
Debtors
18
Cash at bank and in hand
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
21
Unrestricted funds
Designated funds
22
General unrestricted funds		 2022
£
164,990
478,894
643,884
(180,537)
2,686,290
210,407		 £
1
1,130,436
1,574,785
2,705,222
463,347
3,168,569
271,872
2,896,697
3,168,569		 2021
£
96,529
555,844
652,373
(167,755)
2,571,751
258,123		 £
1
1,182,046
1,426,647
2,608,694
484,618
3,093,312
263,438
2,829,874
3,093,312

30 Nov 2022 The financial statements were approved by the board of directors and authorised for issue on ......................... and are signed on its behalf by:

.............................. Abigail Levin

Trustee

Company Registration No. 07030491

THE NEW LONDON SYNAGOGUE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 28 FEBRUARY 2022

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from operations
26
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
(6,364)
1,251		 £
(71,836)
(5,113)
-
(76,949)
555,844
478,894		 2021
£
(13,650)
5,536		 £
142,711
(8,114)
-
134,597
421,247
555,844

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

Company information

The New London Synagogue is a private company limited by guarantee incorporated in England and Wales. The registered office is 33 Abbey Road, London, NW8 0AT, United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

The Covid-19 pandemic had a significant impact on the entity and required some changes to the way the Charity operates, but all core activities have now been restored. The Charity’s income is stable. The charity has sufficient resources to absorb reasonably any losses while additional income is sought. The trustees have a reasonable expectation that the Synagogue will be able to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements (see Note 22).

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements (see Note 21).

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

(Continued)

1.5 Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Company to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. VAT input tax that cannot be reclaimed is included in the cost to which it relates.

Support costs have been allocated between charitable activities. Costs common to more than one area have been split between the two activities based on the percentage of direct expenditure.

1.6 Intangible fixed assets

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold land & buildings - 29 Goldhurst Terrace 2% straight line per annum Freehold land & buildings - Synagogue 2% straight line per annum Fixtures, fittings & equipment 25% reducing balance per annum

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Heritage assets have not been recognised in the financial statements, as significant costs are involved in the reconstruction or analysis of past accounting records, which are onerous compared with any additional benefit derived from recognising these items in the balance sheet.

Heritage assets are assets that are of historical, or religious importance that are held to further the preservation, conservation and educational objectives of the Synagogue and contribute to culture and education. These assets are integral to the activities of the Synagogue and are unique in terms of their religious and historic significance.

1.8 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The charity contributes towards employees personal pension schemes.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the council members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the council members' opinion, there are no critical accounting estimates.

3 Voluntary income

Unrestricted
Restricted
funds
funds
general
2022
2022
£
£
Donations and gifts
172,129
37,302
Membership fees
357,832
-
529,961
37,302		 Total
Unrestricted
Restricted
funds
funds
general
2022
2021
2021
£
£
£
209,431
141,285
78,377
357,832
392,614
-
567,263
533,899
78,377		 Total
2021
£
219,662
392,614
612,276

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

4 Charitable activities

Religious and Education Total Religious and Education Total
Synagogue 2022 Synagogue 2021
activities activities
2022 2022 2021 2021
£ £ £ £ £ £
Sales within charitable
activities 12,563 35,184 47,747 23,772 46,061 69,833

Charitable trading income

Religious and Synagogue activities include festival and high holy days income, wedding fees and kiddush donations.

Education income includes adult education income, Cheder and conversion course fees.

5 Other trading activities

Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Non-charitable trading activities 2,003 1,250
6 Investments
2022 2021
£ £
Income from investments 1,182 5,380
Interest receivable 69 156
1,251 5,536
7 Other income
Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Other income 1,828 10,345

Other income relates to income from government grants and furlough.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

8 Raising funds

Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Fundraising
Other fundraising costs 106 816
Staff costs 33,463 33,249
Fundraising 33,569 34,065
33,569 34,065

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

9 Charitable activities

Religious and
Synagogue
activities
Education
2022
2022
£
£
Staff costs
159,960
24,497
Depreciation and impairment
53,030
-
Cheder expenses
-
2,099
Other educational expenses
-
160
Synagogue services
31,024
-
High holydays and festivals
3,105
-
Masorti Judaism
(10,811)
-
L'Chaim expenses
-
25,699
236,308
52,455
Share of support costs (see
note 10)
212,641
44,976
Share of governance costs (see
note 10)
89,289
23,735
538,238
121,166
Analysis by fund
Unrestricted funds - general
456,340
121,166
Unrestricted funds - designated
53,030
-
Restricted funds
28,868
-
538,238
121,166		 Total
2022
Religious and
Synagogue
activities
Education
2021
2021
£
£
£
184,457
135,969
18,756
53,030
-
-
2,099
-
185
160
-
867
31,024
34,028
-
3,105
4,652
-
(10,811)
44,364
-
25,699
-
25,902
288,763
219,013
45,710
257,617
282,572
22,840
113,024
61,494
32,875
659,404
563,079
101,425
577,506
504,533
101,425
53,030
28,097
-
28,868
30,449
-
659,404
563,079
101,425		 Total
2021
£
154,725
-
185
867
34,028
4,652
44,364
25,902
264,723
305,412
94,369
664,504
605,958
28,097
30,449
664,504

For analysis of staff costs, see Note 12.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

10
Support costs
Support costs
Governance
costs
£
£
Staff costs
118,200
14,550
Depreciation
57,975
-
Premises costs
33,169
-
Office and administrative
costs
25,650
-
Security and caretaking costs
22,623
-
Training
-
-
Audit fees
-
14,455
Legal and professional
-
84,019
257,617
113,024
Analysed between
Charitable activities
257,617
113,024		 2022
Support costs
Governance
costs
£
£
£
132,750
116,599
8,882
57,975
51,719
-
33,169
32,583
-
25,650
19,681
-
22,623
16,753
-
-
30
-
14,455
-
11,160
84,019
68,047
74,327
370,641
305,412
94,369
370,641
305,412
94,369		 2021
£
125,481
51,719
32,583
19,681
16,753
30
11,160
74,327
399,781
399,781

Support costs have been apportioned between charitable activities in the same proportions as the direct costs were divided between these activities.

Governance costs includes payments to the auditors of £14,455 (2021: £11,160) for audit fees.

11 Trustees

No Council Members (or any persons connected with them) received any remuneration or benefits from the charity during the year.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

12 Employees

Number of employees

The average monthly number of employees during the year was:

Religious
Admin
Education
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
2
5
3
10
2022
£
323,648
24,016
3,006
350,670		 2021
Number
2
4
3
9
2021
£
289,106
21,608
2,741
313,455

Key management personnel include trustees and senior staff. Trustees receive no remuneration and no trustee expenses have been incurred. Senior staff comprised of the following: Rabbi, Executive Director and Finance Administrator. Their total amount of employee benefits were £167,800 (2021: £152,937).

The number of employees whose annual remuneration was £60,000 or more were:

£90,001 - £100,000

2022 2021
Number Number
1 1

None of the employees whose emoluments exceed £60,000 (2021: none) have retirement benefits accruing under defined benefit pension schemes.

13 Net gains/(losses) on investments

Unrestricted Unrestricted
funds funds
designated designated
2022 2021
£ £
Revaluation of investments 148,138 147,403

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

14 Intangible fixed assets

Intangible fixed assets
Indefinite Access
£
Cost
At 1 March 2021 and 28 February 2022 5,000
Amortisation and impairment
At 1 March 2021 and 28 February 2022 4,999
Carrying amount
At 28 February 2022 1
At 28 February 2021 1

This relates to open space that used to be held by New London Synagogue and was subsequently sold. An agreement was made that the area could be used for succah and therefore New London Synagogue has indefinite access to this area.

15 Tangible fixed assets

Freehold land &
buildings - 29
Goldhurst
Terrace
Freehold land &
buildings -
Synagogue
Fixtures, fittings
& equipment
£
£
£
Cost
At 1 March 2021
1,250,000
154,841
388,208
Additions
-
-
6,364
At 28 February 2022
1,250,000
154,841
394,572
Depreciation and impairment
At 1 March 2021
275,000
65,037
270,965
Depreciation charged in the year
25,000
3,097
29,878
At 28 February 2022
300,000
68,134
300,843
Carrying amount
At 28 February 2022
950,000
86,707
93,729
At 28 February 2021
975,000
89,804
117,242		 Total
£
1,793,049
6,364
1,799,413
611,002
57,975
668,977
1,130,436
1,182,046

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

15 Tangible fixed assets

(Continued)

The Company is the beneficial owner of a 50.94% share of the freehold property situated at 29 Goldhurst Terrace, London NW6 3HB. The other 49.06% share of the freehold property is held by Rabbi Jeremy Gordon and Mrs Josephine Gordon.

The property is subject to a mortgage, the entire responsibility for which rests (as between the Company and Rabbi and Mrs Gordon) exclusively with Rabbi and Mrs Gordon, who have undertaken to keep the Company fully indemnified.

The title to the Synagogue building at 33 Abbey Road is held by Flanprop Co. Ltd, as a nominee on behalf of The New London Synagogue. This is a dormant company, of which Emily Landau and Stephen Rosefield are the sole directors and shareholders, as nominees for the Synagogue, and was set up specifically to hold the property on behalf of the Synagogue.

Heritage assets held by the charity include silver, Sifrei Torah and other assets of religious significance. These are not valued or included in the financial statements (see Note 1.7).

16 Fixed asset investments

2022
£
Managed funds- unlisted
1,573,776
HM Treasury
1,009
1,574,785
Movements in fixed asset investments
HM Treasury Managed Funds
£
£
Market value
At 28 February 2021
1,009
1,425,638
Valuation changes
-
148,138
At 28 February 2022
1,009
1,573,776
Carrying amount
At 28 February 2022
1,009
1,573,776
At 28 February 2021
1,009
1,425,638
17
Financial instruments
2022
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
1,573,776		 2021
£
1,425,638
1,009
1,426,647
Total
£
1,426,647
148,138
1,574,785
1,574,785
1,426,647
2021
£
1,426,647

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

18
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2022
£
41,836
70,525
52,629
164,990		 2021
£
33,654
16,660
46,215
96,529

19 Creditors: amounts falling due within one year

Notes
Deferred income
20
Trade creditors
Other creditors
Accruals		 2022
£
65,745
92,202
3,468
19,122
180,537		 2021
£
81,821
66,528
3,322
16,084
167,755

20 Deferred income

2022 2021
£ £
Deferred income 65,745 81,821

Deferred income brought forward was £81,821 of which all was released into 2022. The carried forward at the year end was £65,745 which mainly relates to a £60k Asylum Grant which was received in November 2021 to be recognised over 3 years with the remainder relating to Cheder and L'Chaim fees paid in advance.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

21 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 March 2020

£
Refurbishment
89,796
Education
13,931
Services
-
Rabbi's Discretionary Fund
-
Hardship Funds
400
Refugee Drop In Asylum Centre
67,612
Rabbi's Book Launch
975
Chai Mitzvah
-
172,714		 Movement in funds
Incoming
resources
Resources
expended
£
£
3,682
-
-
-
343
-
7,448
(5,436)
5,500
-
61,379
(25,013)
-
-
25
-
78,377
(30,449)		 Movement in funds
Transfers
Balance at
1 March 2021
Incoming
resources
Resources
expended
Balance at
28 February
2022
£
£
£
£
£
-
93,478
-
-
93,478
-
13,931
163
-
14,094
-
343
-
(343)
-
2,097
4,109
264
(904)
3,469
-
5,900
-
-
5,900
40,699
144,677
36,875
(27,621)
153,931
-
975
-
-
975
-
25
-
-
25
42,796
263,438
37,302
(28,868)
271,872		 Movement in funds
Transfers
Balance at
1 March 2021
Incoming
resources
Resources
expended
Balance at
28 February
2022
£
£
£
£
£
-
93,478
-
-
93,478
-
13,931
163
-
14,094
-
343
-
(343)
-
2,097
4,109
264
(904)
3,469
-
5,900
-
-
5,900
40,699
144,677
36,875
(27,621)
153,931
-
975
-
-
975
-
25
-
-
25
42,796
263,438
37,302
(28,868)
271,872
271,872

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

21 Restricted funds

(Continued)

Refurbishment Fund

The balance at year end is to be used for the refurbishment and upkeep of the Synagogue at 33 Abbey Road. This also includes monies raised through the Abbey Road Studios event and contributions towards the entrance gates to improve security.

Rabbi PA Fund

These funds arise from a donation of £25,000 in 2015 and are to be used for part time secretarial services for the Rabbi over a period of 5 years. £5,000 has been released from deferred income each year from 2015. This has now been fully expended.

Education Fund

These funds are to provide education for the whole community, including Cheder, L'Chaim conversion courses and adult education.

Services Fund

These funds are to further the programmes of the Synagogue, including Shabbat and festival activities, and maintenance of Sifrei Torah and silver.

Rabbi's Discretionary Fund

These funds are donated to the Synagogue for the Rabbi to disburse at his discretion.

Hardship Funds

These represent donations to assist those in need.

Refugee Drop In Asylum Centre Fund

These funds are to provide food, clothes, toiletries and other support to approximately 200 asylum seekers each month.

Other Funds

Rabbi's Book Launch and Chai Mitzvah.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

22 Designated funds

The income funds of the charity include the following designated funds which have been set aside as part of unrestricted funds by the trustees for specific purposes:

Balance at
1 March 2020
£
Buildings fund
1,092,901
Investments fund
1,279,244
Security gate fund
107,123
2,479,268		 Resources
expended
£
(28,097)
-
-
(28,097)		 Transfers
Investments
gains/losses
Balance at
1 March 2021
£
£
£
-
-
1,064,804
-
147,403
1,426,647
(26,823)
-
80,300
(26,823)
147,403
2,571,751		 Resources
expended
£
(28,097)
-
(24,933)
(53,030)		 Transfers
Investments
gains/losses
Balance at
28 February
2022
£
£
£
-
-
1,036,707
-
148,138
1,574,785
19,431
-
74,798
19,431
148,138
2,686,290		 Transfers
Investments
gains/losses
Balance at
28 February
2022
£
£
£
-
-
1,036,707
-
148,138
1,574,785
19,431
-
74,798
19,431
148,138
2,686,290
2,686,290

Buildings Fund

These funds relate to the net book value of the Synagogue building and the property at 29 Goldhurst Terrace.

Investments Fund

These funds have been designated as investments of the Synagogue.

Security Gate Fund

These funds relate to the net book value of the work carried out on the security gates and walls of the Synagogue.

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2022

23 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
income funds
Designated
funds
2022
2022
£
£
Fund balances at 28 February 2022 are represented by:
Intangible fixed assets
1
-
Tangible assets
18,931
1,111,505
Investments
-
1,574,785
Current assets/(liabilities)
191,475
-
210,407
2,686,290		 Restricted
funds
2022
£
-
-
-
271,872
271,872		 Total
Unrestricted
income funds
Designated
funds
2022
2021
2021
£
£
£
1
1
-
1,130,436
36,942
1,145,104
1,574,785
-
1,426,647
463,347
221,180
-
3,168,569
258,123
2,571,751		 Restricted
funds
2021
£
-
-
-
263,438
263,438		 Total
2021
£
1
1,182,046
1,426,647
484,618
3,093,312

THE NEW LONDON SYNAGOGUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2022

24 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2022
£
22,501
2,543
25,044		 2021
£
22,679
6,229
28,908

25 Related party transactions

The trustees donated £41,220 in the current year (2021: £14,700).

26 Cash generated from operations

Cash generated from operations 2022 2021
£ £
Surplus for the year 75,257 148,074
Adjustments for:
Investment income recognised in statement of financial activities (1,251) (5,536)
Fair value gains and losses on investments (148,138) (147,403)
Depreciation and impairment of tangible fixed assets 111,005 51,719
Movements in working capital:
(Increase)/decrease in debtors (68,461) 49,707
Increase/(decrease) in creditors 28,858 (5,757)
(Decrease)/increase in deferred income (16,076) 51,907
Cash (absorbed by)/generated from operations (18,806) 142,711

27 Analysis of changes in net funds The charity had no debt during the year.

Issuer

HW Fisher

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HW Fisher

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