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2025-12-31-accounts

Charity No: 1148088

Financial Statements for the year ended 31 December 2025 for Blackpool Reform Jewish Congregation

Company Number 08091243

BLACKPOOL REFORM JEWISH CONGREGATION

EXECUTIVE AND COUNCIL INFORMATION

AS AT 31 DECEMBER 2025

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 2025.

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 2025

This is the report on the activities of the Blackpool Reform Jewish Congregation (BRJC) in 2025 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 2024 Annual General Meeting were re-elected at the 2025 Annual General Meeting.

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. Both in-person and Zoom are open to non-members both Jewish and non-Jewish, who may wish to attend. Attendance in person or on Zoom 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 2025, BRJC undertook five member burials.

BRJC hosts parties of school children from local schools and scout groups to learn about the Jewish religion and its traditions, and members of the Congregation visit schools to talk about various aspects of Judaism. In the past 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 has hosted 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 2026

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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 2025

INCOME
2024 2025
£ £
8469 Subscriptions 7879
1479 General Donations 5512
95 Board of Deputies of British Jews 106
815 Yom Kippur Appeal 640
540 Memorial Donations 484
2250 Interest Received 1371
196 MRJ 212
101 Leo Baeck College 112
1290 Sale of Prayer Books, Judaica etc. -
203 Migdal Advertising 223
1692 Income Tax Reclaimable 2815
6593 Maisonette Rent 4487
807 Maisonette Electric & Water 252
- Classes and Conferences -
100 Passover 2024/25 160
24630 24253

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BLACKPOOL REFORM JEWISH CONGREGATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED

st 31 December 2025

EXPENDITURE

2024 NOTE 2025
£ £
2436 Fees and Expenses of Teachers and visiting Ministers 360
510 Charitable Donations including Kol Nidre Donations 445
1702 Purchase of Prayer Books, Judaica etc. -
-84 Board of Deputies of British Jews 284
- MRJ 600
-99 Leo Baeck College 312
2209 Water 369
3337 Light & Heating 4362
2291 Insurance 2423
113 Telephone 114
27 Caretaking & Cleaning Costs -
696 Accountancy Charges 699
545 Printing, Postage and Office Supplies 565
117 Sundry including Migdal Expenses 34
20047 Repairs & Renewals 1 23178
91 Depreciation 86
1784 Maisonette Expenses 6243
70 Bank Charges 46
- Classes and Conferences -
115 Passover 2024/25 71
35907 40191
SUMMARY
24630 Total Income 24253
35907 Total Expenditure 40191
-11277 DEFICIT OF INCOME OVER EXPENDITURE -15938

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BLACKPOOL REFORM JEWISH CONGREGATION

SUBSIDIARY ACCOUNTS FOR THE YEAR ENDED

st 31 DECEMBER 2025

BURIAL ACCOUNT
2024 2025
£ £
7848 Subscriptions, Initial Fees & Contributions 13793
4998 LESS: Burial Expenses 11943
2850 SURPLUS FOR THE YEAR 1850

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BLACKPOOL REFORM JEWISH CONGREGATION

2024

2025

st BALANCE SHEET AS AT 31 DECEMBER 2025

£
70941
70941
5685
5685
-
3709
1989
1720
10000
300
82961
£
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
2075
1634
Three Holy Scrolls (two donated)
10000
as valued by the Trustees
Two megillot and silverware (donated)
300
as valued by the Trustees
82875

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BLACKPOOL REFORM JEWISH CONGREGATION

CURRENT ASSETS

2024
£
68
31824
17482
200
10844
352
143731
6560
137171
Represented by:
2024
£
114098
-11277
-
2850
105671
31500
2850
34350
2850
31500
137171
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
2025
£
68
33184
7823
200
2
1388
3
331
125869
4
2786
123083
2025
£
105671
-15938
-
4350
94083
31500
1850
33350
4350
29000
123083
2025

TREASURER

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NOTES

1 Repairs & Renewals consist of:
Alarm maintenance
Service extinguishers
Window repairs
Misc repairs
2 Debtors
Gift Aid Tax Reclaimable
Subscriptions
3 Prepayments
Rakefet 1 year
4 Sundry Creditors
These were as follows:
Subscriptions in advance
Accountancy
Kol Nidre Donations
Leo Baeck College
Board of Deputies
Electricity
Office Supplies
Postage
Repairs & Renewals
£
171
295
22350
362
23178
764
624
1388
331
445
699
370
112
106
500
201
5
348
2786

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