REGISTEREO COMPANY NUMBER: 01073220 (England and Wales)
REGISTERED CHARfry NUMBER: 1142879
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
FOR
BETH ABRAHAM SYNAGOGUE LIMITED
STERN ASSOCIATES
Chartered Ac¢ountsnts
2 Helenslea Avenue
London
NW11 8ND

BETH ABRAHAM SYNAGOGUE LIMtfED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Report of the Tru8tee8
1 to 2
Indop8ndent ExamlnoV¥ Report
statomont of Fln•nclal Actlvltle•
B•lanc8 Sheet
5 to 6
Nots8 to Ihe Flnanclal Ststements
7 to 11
D•talled Ststsmont ol Flnanclal Actlvltl•i
12

BETH ABRAHAM SYNAGOGUE LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees who ale 81so directors of the charity for the purposes of the Companies Act 2006, present their
report with the flnancial slalements of the charity for the year ended 31 August 2024. The Iruslees have
adopted the provisions of Aecounling and Reporting by Charities." Ststemenl ol Recommended Practice
applicable lo eharilies preparing their accounts in accordance with the Finan¢i81 Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191
OBJECTIVES AND ACTIVITIES
Objectives and alrns
The main objectives of the charity are..
To advance and promote the practice and leaching of traditional Jud8ism and in particular by undertaking
the continuance of the Synagogue known as the Beth Abraham Synagogue at present at 46 The Ridgeway
London NW11, and by holding religious services. lectures and classes, and by employing such staff as the
trustees consider necessary for the furtherance of the company's objectives and aims.
To raise and distribute fund5 for the relief of poverty.
The tfuslees ¢onfimi that they have referred lo the guidancé contained in the Charity Commission's general
guidance on public benefit when reviewing th8 Gharity's aims and objectives and in planning future aclivilies.
Slgnlficant actlvltles
The charity admin151ers the Beth Abraham Synagogue and ensures that il is managed in a legal, correct and
efficient manner. The Synagogue ¢aters for the need of traditional rnembers of the Jewish faith. 11 is open
every day of the year for organised prayer, and publi¢ and private learning. It organises cultural and social
events and provides Social welfare for those in need.
The Synagogu8 receives subscriptions and donation5 from those who wsh lo become members but all ils
facilits'es and services are available al no cost lo anyone who wishes lo utilise them.
The charity is responsible for all financial aspects of the Synagogue, both income and expenditure, and
ensures the upkeep of the Synagogue building.
Th8 charity also collects donations and distrsbule5 them lo aid poverty and and to further educats'on for
deserying individuals and organisations.
FINANCIAL REVIEW
Resorvgs poll¢y
The Iruslees have reviewed the reserve5 of the oharty whose policy is lo ty to retsin sufficient funds to meet
all fO￿Seeable expendiluffj.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng document
The charity is a company limited by guarantee not having a share capital. It Is registered wllh the Charity
Commission (Gharty Registration number 11428791.
The charity's governing instrumenls are its Memorandum and Articles of A5SOCl81ion, dated 22 September
1972.
Recrultmont and appolntment of new tru5tQg5
New trustees a￿ recruited and appointed by the exiskn'ng trustees as required.
Organlsatlonal structure
The overall management of the charity is vested in the trustee5, who regularfy meet lo disctjss and review
the charity's aclivilies, and are as51sled in their decisions by the Rabbi of the Synagogue.
Inductlon and tralning of new trustees
Any new appointment of trustees will be followed by suitable induclitin and training to ensure the new trustees
understand the nature of the charity and their responsibilities.
Page 1

BETH ABRAHAM SYNAGOGUE LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Wlder network
The charity 15 not part of a wider ne￿Ort.
Relatod partles
There are no related part￿s.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company numljer
01073220 (England and Wales)
Regl$torod ChaTIty numb•r
1142879
Reglstered offlce
8 Rodborough Road
London
NW118RY
Tru8tO08
W S Gilbert
l Heilner
Indop8ndent examln•r
s o stern
STERN ASSOCIATES
Chartered Accountsnts
2 Helenslea Avenue
London
NW118ND
Approvod by order of the board of trustees on 5 March 2025 and swned on its behalf by..
W S Gllbert - Trustee
Pag&2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BETH ABRAHAM SYNAGOGUE LIMITED
Independent examinerfs report to the tru8tee8 of Beth Abraham Synagoguo Limited {'the Company'l
l Teport to the charity trustees on my examination of the accounts of the Company for the year ended
31 August 2024.
Re$ponsibilitie$ and basls of report
As the charity's ITuslees of the Company land also its directors for the purposes of company law) you are
responsible for the preparation of the accounls in accordance with the requirements of the Companies Act
20061'lhe 2006 Acl'l.
Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of thè
2D06 Act and are eligible for independent examination, I report in respeGI of my examination of your charity's
accounts as carried out under Section 145 01 the Charities Act 2011 I'the 2011 ACVI. In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145{51 Ibl of the
2011 Act.
Independent examlnerfs statement
I have completed my examination, I confimi that no matters have come lo my attention in Gonneclion with the
examination glving me cause to believe..
accounting records were not kept in resp8cI of the Company a5 required by Section 386 of the 2006
Act", or
the accounts do not accord wilh those record$', or
the accounts do not comply with the accountin9 requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and 18ir view which is not a matter con51dered as
part of an independent examination, or
the accounts have not been prepared in a¢cordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities lapplicable to charitie5 preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ
of Ireland IFRS 10211.
I have no concerns and have come across no other mallers in connect'on with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be
reached.
S D Stern
STERN ASSOCIATES
Chartered Accountants
2 Helensiea Avenue
London
NW118ND
5 March 2025
Page 3

BETH ABRAHAM SYNAGOGUE LIMITED
STATEAIENT OF FINANCIAL ACTMTIES
FOR THE YEAR ENDED 31 AUGUST 2024
31.8.24
Total
funds
31.8.23
Total
nds
Unrestrfcted Restricted
funds
fund
Notes
INCOME AND ENDOWMENTS FRO
Donations and legacies
64,429
64.429
64.183
Investment income
53,978
53.978
47,377
Totsl
118.407
118,407
111,560
EXPENDITURE ON
Charltable octlvltlo8
Advancement and promollon of traditional
Judaism
111,488
111,488
130,469
NET INCOMEI{EXPENDITUREI
6,919
6,919
118,9091
RECONCILIATION OF FUND8
Totsl funds brought forward
748,819
748,619
767,528
TOTAL FUNDS CARRIED FORWARD
755,538
755,538
748,619
CONTINUING OPERATIONS
Ail income and expenditure has arisen from continuing activlts&8.
The notes form part ofthese financial gt8tement#
Page 4

BETH ABRAHAPA SYNAGOGUE LIMITED
BALANCE SHEET
31 AUGUST 2024
31.8.24
31.8.23
Notes
FIXED ASSETS
Tangible assets
537,889
541.047
CURRENT ASSETS
Debtors
Cash at bank
1,492
224,383
1,265
214,800
225,875
216,065
CREDITORS
Amounts falling due wlthin one year
18,2261
18,4931
NET CURRENT ASSETS
217,649
207,572
TOTAL ASSEfs LESS CURRENT
LIABILITIES
755,538
748,619
NET A8SETS
755,538
748,619
FUNDS
Unreslricled funds
10
755.538
748.619
TOTAL FUNDS
755,$38
748.619
The charitable company is entitled to exemptlon from audit under Se¢llon 477 of the Companies Act 20Ce lor
the year ended 31 August 2024.
The members have not requlred the company to oblaln an audit of Ils financial statements ft)r the year ended
31 August 2024 in accordance with Sectson 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
la} ensuring that the charitable company keeps accounllng records that compty wrth Sectsons 388 and 387
of the Companies Act 2006 and
Ib) preparing financlal 51atsmenls which give a true and fair view of the slate of affairs of the charllab
company as * the end of each finan¢lal year and of its surplus or deficit for each financial year in
accordance wth the requ1￿Ments of Sections 394 and 395 and which othetwlse comply with the
requirements of Ihe Companies Act 20C6 relating to financial slalements, so far as applicable lo the
charitable company.
The noles form part of these fin8nci81 stslement8
Page5
continued...

BETH ABRAHAM SYNAGOGUE LIMrrED
BALANCE SHEET- contlnued
31 AUGUST 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 5 March 2025
and were signed on its behalf by..
W S Gilbert- Trust68
l Heitner- Trustee
The notes fom) part of these financial statements
Page 6

BETH ABRAHAM SYNAGOGUE LIP4llTED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
Basls of preparing the flnancial statemants
Th8 financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charitie5 SORP IFRS 1021 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffectwe 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements
have been popared under the historical cost convention. as modified by the revaluation of certain
assets.
Income
All ineome is recognised in the Slalemenl of Financial Activities once the charity has entillemenl to the
funds, 11 is probable that the incom8 will be received and the amount can be measured reliably.
Expendftur8
Liabilitie5 8r8 recognised as expenditure as soon as there is a 189al or conslfu¢tive obligation
commTtting th8 charity to that expenditure, il is probab￿¢ that a transfer of economic benefits will be
roquired in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
ralaled lo the category. Where costs cannot b8 directly attributed to particular headings they have been
allocalgd to aGlivilies on a basis con5islenl with the use of resources.
Grants offered subject to conditions which have not b8en met at the year end dale are noted as
commrtment but not accrued as expendlture.
Tanglble flxod a8•8ts
Depreciatlon is provldad al tha foll￿ng annual rates in order to Write off each asset over its estimated
useful life.
Freehold property
Plant and machinery
not provided
150A on reducin9 balance
Taxatlon
The charity is exempt from corporation tax on its charitable aGlivib"es.
Fund •ccountlng
Unrestricted funds can be used in accordance wth the charitsble objectives al the dIS¢￿tIon of thè
trustees.
RestriGted funds can only be used for particular restricted purposes within the objects of the charity.
Reslricb'ons arise when specifK8d by the donor or when lunds are raised for partlcular r85tricled
purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial
Statements,
Page 7
continued...

BETH ABRAHAM SYNAGOGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - Contlnued
FOR THE YEAR ENDED 31 AUGUST 2024
INVESTMENT INCOME
31.8.24
31.8.23
Rents received
Deposit account interèst
53,775
203
47,315
62
53,978
47.377
NET INCOMEIIEXPENDrruRE>
Net incomel{expenditure) is stat8d after chargingllcreditingl..
31.8.24
31.8.23
Depreciab'on - owned assets
3,1S8
3.715
TRUSTEES, REMUNERATION AND BENEFITS
There wore no trustee5' r&mun8ration or other beneflts for the year ended 31 August 2024 nor for the
year ended 31 August 2023,
Tru•to0•' axpen•
There were no trustees, expense8 paid for the year ended 31 Augu8t 2024 nor for the year ended
31 August 2023.
STAFF COSTS
The average monthty number of employee6 during the year wa8 as follows..
31.8.24
31.8.23
Employees
No employeas received emoluments In excess of £60.000.
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Totsls
COST
At 1 September 2023 and
31 Augu8t2024
520,000
163,538
683,538
DEPRECIATION
At 1 September 2023
Ch8rge for year
142,491
3,158
142,491
3,158
Al 31 August 2024
145,849
145,649
NET BOOK VALUE
Al 31 August 2024
S20.￿)0
17,889
537,889
At 31 August 2023
520,CNJO
21,047
541,047
Pagè 8
continu8d..

BETH ABRAHAM SYNAGOGUE LIMrrED
NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
FOR THE YEAR ENDED 31 AUGUST 2024
TANGIBLE FIXED ASSETS - contlnued
Included in cost or valuation of land and buildings is freehold land of £520,00012023 - £520,000) which
is not deprecialgd.
The freehold property was valu8d on an open market basis on 16 May 2000 ty Julian Teff & Co.
Chartered Surveyors.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Prepayments
1,492
1,265
cRED￿OR8.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Other creditors
A¢crued 8xpense8
5,133
3.093
5,133
3,380
8,226
8,493
ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.8.24
Total
funds
31.8.23
Total
funds
Unrestrktod Re8tri¢ted
fund8
fund
Flxed assets
Current assets
Current liabilitie5
537,889
225.875
18,2261
537,889
225,875
18,2261
541,047
216,065
18,4931
755,538
755,538
748.819
10. MOVEMENT IN FUNDS
Net
movement
in fvnd$
At
31.8.24
At 1.9.23
Unre8trldgd funds
General fund
Revaluats'on reserve
485,130
263,489
6.919
492,049
263,489
748,619
6,919
755,538
TOTAL FUNDS
748,619
6,919
755,538
Page 9
continLWJ...

BETH ABRAHAM SYNAGOGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 AUGUST 2024
10.
MOVEMENT IN FUNDS- contlnued
Net movement in funds, included in the atx)ve are as fo11ows'.
Incoming
resources
Resources
expended
Movement
in fund5
Llnrestrlctod fund$
General fund
118,407
1111.4881
6,919
TOTAL FUNDS
118,407
1111,4881
6,919
Comparatlv88 for mov•m•nt In funds
Nel
movement
in funds
Al
31.8.23
At 1.9.22
Unrostrlcted fund•
General fund
Revaluab'on reserve
504.039
263.489
118,9091
485,130
263.489
767,528
118,9091
748.619
TOTAL FUNDS
767.528
118,909)
748,619
Comparalve net movement in funds, included In Ihe above are as follows..
Incoming
r8SOUTces
Resource8
expended
Movement
in funds
Unre$trlctsd funds
General fund
111,560
1130,4691
118,9091
TOTAL FUNDS
111,560
1130.4891
118,9091
A Current year 12 month5 and prior year 12 months combined position 15 as follows..
Nel
movement
in funds
At
31.8.24
At 1.9.22
Unrnstrlcted fund8
General fund
Revaluation reseNe
504,039
263,489
111,9901
492,049
263.489
767,528
111,9901
755.538
TOTAL FUNDS
767,528
111,990}
7S5,538
Page 10
o)nlinued...

SETH ABRAHAM SYNAGOGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - eontlnued
FOR THE YEAR ENDED 31 AUGUST 2024
10.
MOVEMENT IN FUNDS - ¢onllnued
A current year 12 months and prior year 12 months combined nel movement in funds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unre8trl¢ted lund8
General fund
229.967
1241.9571
111,9901
TOTAL FUNDS
229,967
1241.9571
111.9901
The poverty relief fund, which is a Restricted fund, Is used for collects'on and distribution of monies for
the rellef of povety.
11. RELATED PARTY DISCLOSURES
No transactions betr￿en th8 charlty and related parties have occurred durlng Ihe penod under review,
other than routine trans8ction$ pur8uanl lo the chanty's normal acllvilies, separate discbsure of whlch
15 not requir8d.
Page11

BETH ABRAHAM SYNAGOGUE LIMITED
DET AILED STATEMENT OF FINANCIAL ACTMTIES
FOR THE YEAR ENDED 31 AUGUST 2024
31.8.24
31.8.23
INCOME AND ENDOWMENTS
Donations and legacles
Donations and subscriptions
subscriph.ons
Bunal Society income
41,911
23,486
{9681
49.205
15,227
{249}
64,429
64,183
Investmènt Incomo
Rents received
Depos11 account interest
53,775
203
47.315
62
53,978
47,377
Total incomlng ro8our¢08
118,407
111,580
EXPENDITURE
Charitable activltle8
Wages
Clerical a¢¢ommodalion
Water rates
Insurance
Light and heat
Repairs and maintenance
Social functions
Library maintenance
Sundrie$
Laundry and cleaning
Telephone
Depreciation ol plant and machin&ry
Grants lo Institutions
9,750
36.400
570
2,757
16.127
3,503
8,401
9,3CNJ
36.400
1,413
2,708
15.570
3,639
6,677
553
985
8,324
715
3,715
39.116
35
6,876
714
3,158
21,813
110,104
129,115
Support ¢08ts
Flnance
Bank charges
154
Governance costs
AccDunlan¢y fee5
1,200
1,200
Total resources expended
Nel incomellexpendlturel
111,488
130,469
6,919
(18.909)
This page does not form part of the statutory fin8naal staternents
Pag812