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2022-05-31-accounts

COMPANY REGISTRATION NUMBER: 07652293 CHARITY REGISTRATION NUMBER: 1144438

CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD Company Limited by Guarantee

UNAUDITED FINANCIAL STATEMENTS 31 MAY 2022

CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022 TABLE OF CONTENTS

Trustees annual report

Page
Company information 3
Trustees’ annual report (for company law purposes the directors’ report) 4-9
Independent examiner’s report to the trustees 10
Statement of comprehensive financial activities 11
Statement of financial position 12-13
Notes to the financial statements 14-19

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022 COMPANY INFORMATION

Name: Chabad Lubavitch South East Counties Ltd Charity Registration number: 1144438 Company registration number: 07652293 Registered office: Chabad House 14 Richmond Terrace Brighton BN2 9SA Trustees: Rabbi P Efune Rabbi S R Lewis Rabbi Y A J Angyalfi

For company law purposes the Trustees are also the Company directors and the Company members.

Rabbinic Team: Rabbi S Z Lewis Rebbetzin S S Lewis Independent Examiner: Shaya Grosskopf ACA 1g Accountants 33 Kings Close London NW4 2JU

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

TRUSTEES’ ANNUAL REPORT (DIRECTORS’ REPORT)

The trustees, who are also the directors for the purposes of the Companies Act 2006, present their report and the unaudited financial statements of the charity for the year ended 31 May 2022.

The trustees have adopted the provisions of 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 2015).

OBJECTIVES AND ACTIVITIES

The principal activities of the Charity are to advance Orthodox Judaism as expounded by the teachings of ChabadLubavitch and to advance the understanding of Judaism.

The Charity provides a range of educational and social resources to further its principle objectives, primarily but not exclusively for the benefit of Jewish students and students of other faiths, in Brighton and the South East Counties.

Chabad, with its acronym for the Hebrew terms of Chochma – Wisdom, Binah – Understanding, and Da’at – Knowledge, emphasises Jewish engagement through Torah study, both of traditional Jewish thought and Chassidism. The Charity provides educational offerings geared to making Judaism intellectually stimulating, meaningful and engaging for young adults in the modern world.

Consistent with the strong emphasis within the Chabad-Lubavitch movement of living by the Biblical adage “Love your fellow as yourself”, the Charity maintains a welcoming and non-discriminatory open door policy to all Jewish students. Further to this aim, the Charity seeks to ensure the holistic wellbeing of its members, providing a range of support services to enable students to succeed materially, emotionally and spiritually while at university.

The Charity employs a ‘Rabbi and Rebbitzin’ couple, who ably lead the Charity’s activities, and who together with their children, offer a welcoming home-away-from-home for beneficiaries. The Charity also benefits from the contribution of volunteers from the student and wider community, who play a vital role in enabling the Charity to achieve its objectives.

The Charity provides grants on behalf of donors and foundations who specifically donate for such purposes, for the relief of poverty and to Chabad on Campus sister organisations, who service students at other universities across the UK.

PUBLIC BENEFIT

The trustees have given careful consideration to the Charity Commission's guidance on public benefit when setting the aims and objectives of the Charity. In particular, the trustees consider how planned activities will contribute to the aims and objectives of the Charity.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

TRUSTEES’ ANNUAL REPORT (continued)

The Charity is an affiliate of the Chabad-Lubavitch movement, with centers in over 100 countries worldwide, including more than 50 centers across the UK, serving many thousands of Britain’s Jews through its innovative and compassionate programming.

The Charity has a formal association with University of Kent, Canterbury; University of Sussex, Brighton; and University of Southampton; where its employee rabbi is recognised as a member of the university Chaplaincy team/Faith Advisor.

The Charity has no affiliation with any political organisation.

CHARITABLE ACTIVITIES

At the onset of the period of this report, COVID-19 restrictions were beginning to lift. The Charity quickly adapted to the unique circumstances and fast-paced changes, ensuring continued support to beneficiaries, in new and creative ways.

• Chabad Garden Terrace

As restrictions lifted, significant use was made of the newly refurbished Chabad Garden Terrace, facilitating a range of outdoor events and enabling students to meet and interact with each other safely.

A generous COVID-19 grant from TNL Community Fund made this project possible. Full details of this project can be viewed at ChabadSussex.org/5189636.

Activities in the Chabad Garden Terrace included:

The weekly Lunch n Learns have continued to be a highly successful part of the Charity’s informal

educational programming. In the earlier part of this period, in the spring and early summer of 2021, the sessions were held outdoors, subsequently returning to indoor settings in Sept 2021.

The sessions continue to be held weekly at Universities of Kent, Southampton and Sussex.

Pizza n Parsha:

The popular Pizza n Parsha sessions offer students a more immersive study session, exploring the weekly Torah reading as brought to life through the depth of Chabad Chassidic thought.

In the spirit of nurturing both body and soul, students are treated to delicious, homemade pizza.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

• Shabbat Dinner

• Highlights 2021-2022

The Bar Mitzvah of Shmulik, son of Rabbi & Mrs Lewis, was held in November 2021. The celebration was a wonderful opportunity to share the family’s joy in the traditional ‘Chabad-style’, and a momentous occasion to share meaningful lessons and values with many students and members of the local community.

o Shabbat 100:

A special Shabbat Dinner was hosted at University of Sussex, with the support of the Students’ Union, to mark Jewish Awareness Week. The event was open to all students, and included all the trimmings of a full, sit down Shabbat dinner. The event was extremely successful, with a joyous, celebratory atmosphere and garnered fantastic feedback from both Jewish and non-Jewish participants. Jewish students reported feeling more confident and proud as Jews on campus, having had the opportunity to showcase their Judaism with their housemates, course mates and other peers.

o Bar Mitzvah in Ramsgate:

In May 2022, a Bar Mitzvah celebration was held at the Montefiore Synagogue in Ramsgate, for a boy from Herne Bay. The joyous celebration, officiated by Rabbi Lewis, was the culmination of 6 months of weekly study sessions that the boy had with the rabbi, and the result of the Charity’s long-standing active involvement in supporting Jewish life in mid-Kent.

• Holiday programming

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

o Lag B’Omer: BBQs were hosted in Brighton, Canterbury and Southampton.

Current students, alumni and parents of students continue to provide positive feedback, expressing appreciation for the opportunities provided by the Charity, which enable beneficiaries to discover, learn and engage with a meaningful, relevant and joyful Judaism. The feedback received confirms the profound impact that the activities and classes have on beneficiaries.

The Charity considers the holistic wellbeing of beneficiaries of vital importance. Staff offer support and guidance to beneficiaries who suffer from challenging mental health, addiction and substance abuse, general anxiety and related areas of wellbeing. The staff ‘Rabbi and Rebbitzin’ offer vital support to current students, as well as to alumni who have graduated and moved away from Brighton, who still seek their compassionate care when facing life’s difficult hurdles.

Through his links as the Jewish Chaplain/Faith Advisor at Universities of Brighton, Kent, Southampton and Sussex, Rabbi Lewis has developed strong partnerships with university leaders and student support services, including as an advisor to University of Sussex' 'Religion & Belief Forum', enabling him to support Jewish students and faculty in many invaluable ways.

PLANS FOR FUTURE PERIODS

In continuing its objectives, to advance Orthodox Judaism as expounded by the teachings of Chabad-Lubavitch and to advance the understanding of Judaism amongst people of other faiths, the Charity will continue to provide its range of educational and social resources, primarily but not exclusively for the benefit of Jewish students and students of other faiths, in Brighton and the South East Counties.

The Charity continues to actively seek new donors and partners, to further secure its current activities, as well as to enable further growth across all areas of provision to beneficiaries.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

TRUSTEES’ ANNUAL REPORT (continued)

The Charity is actively seeking financial contributions to enable the development of the planned Phase II lower ground floor of the Centre, which will provide much needed additional facilities for activities.

FINANCIAL REVIEW

The Charity's income for the year amounted to £93,184 (2021: £160,601) and the expenditure for the year was £84,380 (2021: £112,968). The resulting net surplus is £8,754 (2021: £47,633).

RESERVES POLICY

It is the policy of the trustees to seek to maintain funds which are the reserves of the Charity at a level sufficient to cover management, administration and support costs, subject to constraints arising from the diminishing financial and other resources available.

The trustees have established the level of unrestricted current net assets that the Charity ought to have. Reserves are needed to bridge the funding gap between spending on activities and receiving resources through voluntary income. The trustees consider that the ideal level of net current assets as at 31 May 2022 would be three months of resources expended which equates to £21,500

At 31 May 2022 the Charity had unrestricted net current assets of £32,121 (2021: £45,299) which exceeds the target figure.

The trustees noted that the Charity continued to make capital repayments of £9,000 annually against its mortgage liability. In reviewing the Charity’s finances for the current year the trustees agreed that the Charity continues to be in a strong financial position and a going concern.

The trustees are conscious of the need to further expand the Charity’s fundraising, in order to secure the activities of the charity, and are actively pursuing sources of funding in order to ensure that there are sufficient reserves to provide for future financial stability and flexibility to fund charitable activities.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

TRUSTEES’ ANNUAL REPORT (continued)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under the Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 30 March 2023 and signed on behalf of the board of trustees by:

Rabbi P Efune

Trustee

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the financial statements of Chabad Lubavitch South East Counties Ltd (‘the Charity’ and for company law purposes, ‘the Company’) for the year ended 31 May 2022.

Responsibilities and basis of my report

As the Charity’s trustees (who are also directors of the Company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention which give me reason to be believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

1g Accountants

Shaya Grosskopf ACA 1g Accountants Chartered Accountants 33 Kings Close London NW4 2JU

30 March 2023

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

STATEMENT OF COMPREHENSIVE FINANCIAL ACTIVITIES (INCOME STATEMENT)

Note
Income
Donations, grants, and legacies
Investment income
Other income
Total income
4
Expenditure
Expenditure on charitable activities
Expenditure on fundraising
Governance costs
Finance costs
Total expenditure
5
Total Surplus for the year being total
comprehensive income for the year and
movement in funds
7
Reconciliation of funds
Total funds brought forward
Total funds carried forwards
12		 Unrestricted
funds
£
70,234

-
8,000
78,234
72,336
-
923
4,950
78,209
25
(87,261)
(87,236)		 2022
Restricted
funds
£
14,850
-
-
14,850
7,071
-
-
-
7,071
7,779
546,593
554,372		 Total funds
£
85,084
-
8,000
93,084
79,407
-
923
4,950
85,280
7,804
459,332
467,136		 2021
Total
funds
£
143,223
3
17,375
160,601
104,534
1,893
763
5,778
112,968
47,633
411,699
459,332

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

STATEMENT OF FINANCIAL POSITION

Note
Fixed assets
Tangible fixed assets
8
Current assets
Debtors
9
Cash at bank and in hand
Total current assets
Creditors: amounts falling due with one year
10
Net current assets / (liabilities)
Total assets less current liabilities
Creditors: amounts falling due after more than one year
11
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
Total charity funds
12		 2022
£
547,497
21,769
25,202
46,971
(12,832)
34,139
581,63
(114,500)
467,136
554,372
(87.236)
467,136		 2021
£
550,574
15,600
29,699
45,299
(13,041)
32,258
582,832
(123,500)
459,332
546,593
(87,261)
459,332

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022 STATEMENT OF FINANCIAL POSITION (continued)

For the year ending 31 May 2022 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. No member has required the Company to obtain an audit for its financial statements for the year in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of trustees and authorised for issue on 30 March 2023 and are signed on behalf of the board by:

Rabbi P Efune

Trustee

Company registration number: 07652293

The notes on the succeeding pages from part of these financial statements.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS

1. General Information

The Charity is a registered charity and a private company limited by guarantee, registered in England and Wales. The registered address is Chabad House, 14 Richmond Terrace, Brighton BN2 9SA. The liability of the members in the event of the charity being liquidated is limited to £1 each.

2.

Statement of compliance

The financial statements have been prepared in compliance with FRS102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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 (Charities SORP (FRS 102) and the Companies Act 2006.

3.

Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis modified by the revaluation of freehold property to its market value. The financial statements are prepared in pound sterling, which is the functional currency of the Charity.

Going concern

In the opinion of the Trustees there are no material uncertainties about the Charity’s ability to continue its operations as a going concern.

Disclosure exemption

The Charity qualifies for and has taken advantage of the exemption available under paragraph 1.12 of FRS102 from presenting a cash flow statement.

Key judgements and estimates

The preparation of the financial statements requires the trustees to make judgements, estimates and assumptions. A key assumption is the estimated remaining useful life of the freehold property, which has been estimated at 50 years at the financial year end, and its estimated residual value, which has been estimated at £300,000.

Fund accounting

The charity’s assets are split between unrestricted funds, which are available for use at the trustee’s discretion in furtherance of the Charity’s objectives, and restricted funds, which are subject to specific

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

conditions by donors as to how they may be used. Further details on the Charity’s restricted fund are presented in note 12 to the financial statements.

Incoming resources

Incoming resources are included in the statement of financial of activities when entitlement has passed to the charity; it is probable that economic benefits will pass to the charity; and that benefit can be reliably quantified. The following specific policies are applied to specific categories of income: -

Resources expended

Expenditure is recognised on an accrual basis when incurred and is inclusive of value added tax.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value of that asset as follows:

Freehold property: 2% straight line with £300,000 residual value. Freehold improvements: 4% straight line. Plant and machinery: 25% straight line.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying amount exceeds the recoverable amount the asset is impaired accordingly.

Financial instruments

Basic financial instruments, being most current assets and liabilities, are measured at the cash or other consideration expected to be paid or received. Financing transactions are measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022 NOTES TO THE FINANCIAL STATEMENTS (continued)

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid distributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or cash refund.

4. Income

Donations and legacies
Sundry donations
Grants received
Total donations, grants, and legacies
Investment income
Bank interest earned
Total investment income
Other income
Coronavirus Job Retention Scheme
Grant
Brighton & Hove Council Covid 19
small entity grant
Total other income
Total income		 Unrestricted
funds
£
58,056
27,028
85,084
-
-
-
8,000
8,000
93,084		 2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-		 Total
funds
£
58,056
27,028
85,084
-
-
-
8,000
8,000
93,084		 2021
Total funds
£
72,037
71,186
143,223
3
3
4,667
12,708
17,375
89,415

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

5. Expenses

Expenditure on charitable activities
Costs of charitable events
Grants paid
Premises costs
Depreciation
Staff costs
General costs
Total expenditure on charitable
Expenditure on fundraising
Donor presentations
Advertising
Total expenditure on fundraising
Expenditure on finance costs
Bank interest and charges paid
Expenditure on governance costs
Independent examiner’s fees
Legal, compliance and professional costs
Total expenditure on governance costs
Total expenditure		 2022
2021
Unrestricted
funds
Restricted
funds
Total
funds
Total funds
£
£
£
£
16,442
-
16,442
12,281
11,822
-
11,822
49,066
7,987
-
7,987
6,275
286
7,071
7,357
6,713
26,148
-
26,148
21,430
9,651
-
9,651
5,769
72,723
6,684
79,407
104,534
-
-
-
1,685
-
-
-
208
-
-
-
1,893
4,950
-
4,950
5,778
900
-
900
750
23
-
23
13
923
-
923
763
78,596
6,684
85,280
11,075

During the financial year, the charity made the following grants: -

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

6. Staff costs

The total staff costs for the period are analysed as followed

Wages and salaries
Employer pension contributions
Staff training and conferences		 2022
£
25,600
154
394
24,806		 2021
£
24,000
456
350
24,806

The average number of staff employed by the Charity during the year was 2 (2021: 2).

7. Net surplus

Net surplus is stated after charging:

et surplus is stated after charging:
2022 2021
£ £
Fees payable for the independent examination of the 900 750
financial statements
Depreciation of tangible fixed assets 7,357 6,713

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

8.
Tangible fixed assets
Market value or cost
At 1 June 2021
Additions
Revaluation in year
At 31 May 2022
Depreciation
At 1 June 2021
Charge for the year
At 31 May 2022
Net book values
At 31 May 2022
At 31 May 2021		 Freehold
improvements

£
13,971
3,420
17,391
29
387
416
16,975
13,942		 Freehold Land
and Building
£
634,208
-
634,208
97,576
6,684
104,260
529,948
536,632		 Plant and
Machinery
£
-
860
860
-
286
286
574
-		 Total
£
648,179
4,280
652,459
97,605
7,357
104,926
547,497
550,574

Security in respect of a bank loan of £123,500 (2021: £141,500) has been granted against the freehold land and building at 14 Richmond Terrace, Brighton.

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

9.
Debtors
Other debtors
10.
Creditors: amounts falling due with one year
Bank loans
Accruals
Social security and other taxes payable
Other creditors
11.
Creditors: amounts falling due after one year
Bank loans		 2022
£
21,769
21,769
2022
£
9,000
900
188
2,744
12,832
2021
£
114,500
114,500		 2021
£
15,600
15,600
2021
£
9,000
1,339
97
2,605
13,041
2021
£
123,500
123,500

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CHABAD LUBAVITCH SOUTH EAST COUNTIES LTD ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2022

NOTES TO THE FINANCIAL STATEMENTS (continued)

12. Analysis of restricted funds

Building fund
Office refurbishment
fund
Total restricted
funds
Building fund
Poverty fund
Sinai Fund
Total restricted
funds		 At 1 June 2021
546,593
546,593
At 1 June 2020
543,316
-
-
543,316		 Income
-
14,850
14,850
Income
9,990
42,729
3,083
55,802		 Expenditure
(7,071)
-
(7,071)
Expenditure
(6,713)
(42,729)
(3,083)
(52,525)		 At 31 May 2022
539,522
14,850
554,372
At 31 May 2021
546,593
-
-
546,593

The building fund held by the Charity at financial reporting date of £539,522 was represented by the Charity’s land and buildings and associated improvements tangible fixed asset (2021: £546,593 wholly represented by the Charity’s land and building and tangible fixed asset).

The office refurbishment fund held by the Charity at financial reporting date of 14,850 (2021: nil) was wholly represented by cash at bank.

13. Transactions with trustees and related party transactions.

No trustee drew remuneration or expenses in the current or prior year.

Included within donations is an amount of £1,114 (2021: £560) donated by Rabbi S R Lewis, a trustee of the charity.

Included in other debtors is a £8,400 loan (2021: £6,700) owed to the charity by Rabbi S Z Lewis (2020: nil). which is interest free and has no set repayment terms.

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