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2024-12-31-accounts

Charity No: 1148088

Financial Statements for the year ended 31 December 2024 for Blackpool Reform Jewish Congregation Company Number 08091243

BLACKPOOL REFORM JEWISH CONGREGATION

EXECUTIVE AND COUNCIL INFORMATION

AS AT 31 DECEMBER 2024

HON. LIFE PRESIDENT: Mr. L. Firth PRESIDENT: Miss. R. Tax VICE PRESIDENT: Miss. S. Tax IMMEDIATE PAST PRESIDENT: Miss. S. Tax TREASURER: Mr. A. Cantor CUSTODIAL TRUSTEES: Mr. A. Cantor Mrs. E. Tax Mr. M. Block

OTHER COUNCIL MEMBERS:

Mrs. G. Cantor Mrs. A. Mannino Mr. D. Whippman Mr. M. Tax Mr. J Hardman

ADDRESS: The Synagogue 40 Raikes Parade Blackpool FY1 4EX BANKERS: H.S.B.C. Oxford Square 1 Newhouse Road Blackpool AUDITORS: David Williamson Limited Chartered Certified Accountants Unit 12B Darwin Court Hawking Place Blackpool FY2 0JN HON. SOLICITOR: Martin D Block Homestead 21 Blackburn Road Rishton Lancashire BB1 4EU

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REPORT OF THE AUDITORS TO THE MEMBERS OF

BLACKPOOL REFORM JEWISH CONGREGATION

We have audited the attached Financial Statements in accordance with Auditing Standards.

In our opinion the Financial Statements give a true and fair view of the state of the Congregation's affairs at 31[st] December 2024.

Unit 12B Darwin Court Hawking Place BLACKPOOL FY2 0JN

David Williamson Limited CHARTERED CERTIFIED ACCOUNTANTS

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Trustees' Report for the year ending 31 December 2024

This is the report on the activities of the Blackpool Reform Jewish Congregation (BRJC) in 2024 by the Trustees of this Congregation, who are the members of its Council, which includes its Executive Officers and Custodial Trustees. The Trustees have complied with the duty under the Charities Acts to have due regard to public benefit guidance published by the Charity Commission, which is illustrated in this report.

Members of the Congregation come primarily from the local area of Blackpool and the Fylde and to an extent from other parts of Lancashire but there is no geographical restriction on membership and members can reside elsewhere in the United Kingdom.

All members of Council, including the Executive, who were elected at the 2023 Annual General Meeting were re-elected at the 2024 Annual General Meeting. During 2024, we were very pleased to welcome a new member to BRJC, namely Stephen Jacobs.

The Congregation continues to be most appreciative of the lay readers from its membership, who continue to take by far the major number of services, including special Festival services and funerals. In addition to in-person services in BRJC's Synagogue, regular services have been held using Zoom. These are also open to non-members both Jewish and non-Jewish, who may wish to attend. Attendance in person or on Zoom depending on availability is encouraged. Rabbi Barrett continues to take a number of such services. Also, she is available to carry out a variety of teaching to the Congregation and to non-members.

BRJC arranges joint services with other congregations and encouraged its congregants to participate in these events. BRJC arranges funerals for its members and for non-members who are Jewish. Sadly, during 2024, BRJC undertook one burial, that of a non-member.

BRJC hosts parties of school children from local schools and scout groups to learn about the Jewish religion and its traditions, as have visits to schools by members of the Congregation to talk about various aspects of Judaism. BRJC has also hosted a local youth theatre group, who have previously performed for us and the wider community, performing The Diary of Anne Frank, for their annual showcase.

The Congregation continues to contribute to cross communal activities. It is a member of the Blackpool Faith Forum, which hosts some of its meetings in its Synagogue. This Forum, which has representatives from all the major faiths, shares views on matters such as youth and adult education and security and emergency assistance. The Congregation is also a contributor to both local (Blackpool) and National Heritage.

BRJC encourages members to be charitable towards it and other charitable causes and has an annual appeal for selected local, national and international causes. Members of the Congregation give pastoral support to other members.

The Congregation aims to keep its membership contributions as low as possible. Such contributions are generally payable in advance; where this presents difficulties for a member, it will allow payment monthly without penalty and, where that too presents problems, it will allow a significantly reduced contribution.

The Congregation's policy on financial reserves is to aim to put aside sufficient funds to cover (a) Burial Assistance Scheme liabilities, (b) The proportion for the balance of the subscription year of fees payable in advance, (c) Liabilities in general, (d) The coming 12 months' likely expenditure and (e) Any funds which can only be used for specific purposes.

January 2025

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BLACKPOOL REFORM JEWISH CONGREGATION

ACCOUNTING POLICIES

The Congregation has adopted the following Accounting Policies which should be read in conjunction with the attached Accounts and which have been prepared under the Historical Cost Convention.

INCOME

Income represents the monies receivable in the year from Subscriptions, Donations, Rental Income, Fees, Interest and Fund Raising activities of the Congregation.

FIXED ASSETS AND DEPRECIATION

Fixed Assets are stated at Cost or Valuation, less Depreciation.

Depreciation is calculated to write off Fixed Assets over their estimated useful lives at the following annual rates:

Freehold Land and Buildings Nil Chairs 5% of written down value Holy Scrolls and Silverware Nil Fixture and Fittings 10% of written down value

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BLACKPOOL REFORM JEWISH CONGREGATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED

31st December 2024

INCOME
2023 2024
£ £
6927 Subscriptions 8469
663 General Donations 439
84 Board of Deputies of British Jews 95
1100 Yom Kippur Appeal 815
1505 Memorial Donations 540
1852 Interest Received 2250
226 MRJ 196
99 Leo Baeck College 101
38 Sale of Prayer Books, Judaica etc. 1290
251 Migdal Advertising 203
1561 Income Tax Reclaimable 1692
5408 Maisonette Rent 6593
874 Maisonette Electric & Water 807
410 Classes and Conferences -
370 Passover 2023 -
240 Celeb Tea -
- Passover 2024 100
- Building Fund 1040
21608 24630

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BLACKPOOL REFORM JEWISH CONGREGATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED

st 31 December 2024

EXPENDITURE

2023 NOTE 2024
£ £
3334 Fees and Expenses of Teachers and visiting Ministers 2436
650 Charitable Donations including Kol Nidre Donations 510
40 Purchase of Prayer Books, Judaica etc. 1702
84 Board of Deputies of British Jews -84
300 MRJ -
99 Leo Baeck College -99
1426 Water 2209
7425 Light & Heating 3337
2052 Insurance 2291
110 Telephone 113
478 Caretaking & Cleaning Costs 27
690 Accountancy Charges 696
1143 Printing, Postage and Office Supplies 545
108 Sundry including Migdal Expenses 117
7558 Repairs & Renewals 1 20047
95 Depreciation 91
1043 Maisonette Expenses 1784
71 Bank Charges 70
1146 Classes and Conferences -
153 Passover 2023 -
184 Celeb Tea -
Passover 2024 115
28189 35907
SUMMARY
21608 Total Income 24630
28189 Total Expenditure 35907
-6581 DEFICIT OF INCOME OVER EXPENDITURE -11277

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BLACKPOOL REFORM JEWISH CONGREGATION

SUBSIDIARY ACCOUNTS FOR THE YEAR ENDED

st 31 DECEMBER 2024

BURIAL ACCOUNT
2023
£
£
14450
Subscriptions, Initial Fees & Contributions
8325
LESS: Burial Expenses
6125
SURPLUS FOR THE YEAR
2024
7848
4998
2850

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BLACKPOOL REFORM JEWISH CONGREGATION

2023

2024

£

st BALANCE SHEET AS AT 31 DECEMBER 2024

£

70941
70941
5685
5685
-
3709
1898
1811
10000
300
83052
FIXED ASSETS
Synagogue, Raikes Parade, Blackpool
70941
Additions for the Year
70941
Furniture and Fittings at Cost
5685
LESS: Depreciation to date
5685
-
Chairs
3709
LESS: Depreciation to date
1989
1720
Three Holy Scrolls (two donated)
10000
as valued by the Trustees
Two megillot and silverware (donated)
300
as valued by the Trustees
82961

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BLACKPOOL REFORM JEWISH CONGREGATION

CURRENT ASSETS

2023
£
68
44574
16935
200
2202
318
147349
1751
145598
Represented by:
2023
£
114554
-6581
-
6125
Cash in Hand
COIF
H.S.B.C
Stock
Debtors
Prepayments
LESS: Sundry Creditors
General Reserve Account
Balance Brought Forward
Surplus/Deficit for the year
Revaluation of Holy Scrolls
Transfer from Burial Account
Burial Account
Balance Brought Forward
ADD: Surplus for the year
LESS: Transfer to General Reserve
PRESIDENT
NOTE
2024
£
68
31824
17482
200
2
10844
3
352
143731
4
6560
137171
2024
£
114098
-11277
-
2850
105671
31500
2850
34350
2850
31500
137171
2024
114098
31500
6125
37625
6125
31500
145598

TREASURER

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NOTES

1 Repairs & Renewals consist of:
Alarm maintenance
Service extinguishers
Building works
Misc repairs
2 Debtors
Funeral Subscriptions
Gift Aid Tax Reclaimable
Subscriptions
3 Prepayments
Rakefet 1 year
4 Sundry Creditors
These were as follows:
Funeral Expenses
Subscriptions in advance
Accountancy
Kol Nidre Donations
£
161
183
19690
13
20047
6219
2494
2131
10844
352
4770
494
696
600
6560

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