BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMITED BY GUARANTEE UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 ¢M87Z9804 19108r2071 IPANIFQ HniisE Alo
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COMPANY NUMBER REGISTERED CHARITY NUMBER 08098379 1149342
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMITED BY GUARANTEE CONTENTS Pages Charity Infomiation Report of the Trustees Independent Examinerfs Report statement of Financial Acknvrties Staternent of Financial Position Notes to the Financial Statements 8-12
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMITED BY GUARANTEE CHARITY INFORMATION 80ARD OF DIRECTORS (TRUSTEES) Appointed ResJned MKhael Austin Pamela HartC*3 Karen Katz Benita Malotska Louise Mordecai Esther Polden Michael Regan Peter Bennett Speck Sandra Walker Martin Winslone 10.07.20 All Trustees served throughout Ihe year unless otheThvise indicated. MINISTER Rabbi Elizabeth Tikvah Sarah ADDRESS 6 Lansdowne Road Hove East Sussex BN3 1FF CHARITY COMMISSION NUMBER 1149342 INDEPENDENT EXAMINER Nigel Paul Griggs FCA Haines & Co 28129 Carlton Terrace Portslade East Sussex BN41 1UR BANKERS HSBC Bank PIC Burgess Hill. Wesl Sussex Pa8e I
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE cHATABLE CCWAWY LMfED BY GUARANTEE REPORT OF ThE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 and theyerAlJ 3114AKh 2021. OBJECllVES A14D ACTr4mES ThecR#3 oitrCh¥tya$set+J in 15AJtide5dAsKKip the OèJÈcis.' pde approwate ieou5 educabon tre lo be a the uNon of LI •io ptf4Jre$8fft s951 ja1$mI. 10 5UPWlitsarns. to I1$[0r d ytes wder its rt¢$", to 501ernr4ze CYCurnasKns. baty t4e5wg5. BariBa144knth. KabbJlat Torah. m0$. ¢M1 patblW8hips. hlxeo.larth rrtE551ng$. ty to perfum 3LrhdherrdP3u$. chariiatle ac¥w as the Trnstee55hal demiine". in advarN la1 to W8y¥n athe In theirfe roJrnrwa¥iasdth& ¢•iThIty. ACHIEVEIIEKfS PERFORMAM¢E ror m05t knsh Jesgrrfa. the prowsion Snne tai and progresswa Judsm. the ol pa5trA G¥e rxrèfor conweg¥hts, reIgu$ e&Jc4btmkYthk¢n and wjuns. rf$ ¢ObW reed. 5tr>al xtiviue5fwthe ¢erandlorilThE i ll&d. aekty QpeTrdflyXKIah.5lvj atl Id8rtyaTrJ the ¢lthJBb2ns lord wbes. Th•chtsbie Cornpany SO¢•1 Kf J8¢ FUTURE PL4JIS ffl Is Toi the Chlb Company to crml1 5rn5 and ce a5 51ated abx bJtthi Le partUlremtha5 w pa51crf thCls. aFvoarh ¢0 ¥DbJnleww¥Jwbth a vwto helpiw Suwtying thecongrtyatFJn •Jer crLtyfiele 8nu 90s th¢4bonwll r prDwdÈd h vth) ld lylkSthi&tthe SyiwJueèuibJiw closeo UfoL)r events may bp Tnr&e rreetirysII we r+4ce dvjiialy Wrillen and iekthinec0fflmunKat$MbnL The Tlustres be1Xed o Out Rabii, ser¥&y ourc(rnuntyts 20 rekn 3DknAwl 2021 ano ensure m4t thwe se[v$
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIWEO 8Y GLWRMTEE REPORT OF THE BOARO OF TRUSTEES FOR THE YEAR ENOED 31 MARCH 2021 FLITiIRE PL$ ICtY4TDI ih Ihjhtolthe receht The Trustee5p thatthe tesui DI a sma11 kxs and thatthe ChamabC0mww Qlty ¥tt0 4th#Wthese biought Inlo useagan. th3llhvewE LYk1 to b¢•ry¥w aEastltre ListWcOth2 erlry >E FINAIICIAL REVWI The ChanV5 financ¥1 $temenu%ar¢ set1 pa9e5 6 )) 12 Al the yeai end the Chanty had unres1 F5 t1£1,? Restrthd FwktsolEl46.}1. The Chaws in t4sh £6.049. Rese weld +rnEetG exF¢Thlilvrt and kn thÈlunhvance cl the ChantysthJethS STRT(IRE. GOVERMANCEANOMAIIAGEIIEIIT rwstefed%th ttCWy fty Eand Wa5aTrJ rtS The Chantyis BaafdolTnisiees (L1. UTrJerl 01A>SWt the Dw¢ttarsrrDJ5e5comwsethetrusw unwywwaied Chity as Let Prc¢Jrw¥¢ B&H loa fegtstrat sei tyjtin the Litterf5 LW51itLknwd lakes tyway elec[SaI the knTrJal e0 ofthe Unin¢orporated cnsnern. trU5tee5 nPJ51 $0 te Such hse5 musi 315D be rnernbers The Fer50n5 (the latteF do not have bj be Memb5 Utytea Cwty). 10 rec14AtarTWSte9s." The ttThn¥ttEes Board. The 8oaFd dTw5tS have may rSta the Ctiwity ew5edJ" Sisfie¢ t¢ syswns ate m Flxe to Mytethe chW¥tYM)¢ W) W*lSk$.
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITA8LE COMPANY LIAIITED BY GLIARAfy REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 REFERENCE ANDADMINISTRAIIVE OEfAILS Name of Chanty.. Brymon aThJ Ho¥e Prw55r¥e SyT¥9W latso sorn¢tun¢s rthned 0$ 8HPSI Registered Charty lJmtr. 1149342 in England Wa125 Company Regisiriw Nber". r18098379 Addres5 ofwnw Offi.. 6 Lans0tr4me Road. Hove. Ea &Jsse& BN3 1FF Naffle5 oftharity Intslees ai the dale olapwov ollF•5 F•>I. thortytntse5 YAhD Served in the repofbivj peiiod". MICa Austin Pamela Hartoy Karen Katz 8enila Matatska Louise MDrdec8i Esther Polden Micthad Regan Sandra Walker Ber SE 10.07.2020) The Ch8rfty not haveaThycOte trustees. Nore ofthe Trustoe5 pmkrty teWirvJ th the CWY. STATEMENTS OF TrUSTEES' REsPO1BKITlEs The frust5 {Y4ho e 0¥ec$ ol BrKJhlW aTrJ Ho¥e Pr(>3reSS Syrwgo9ue lor the pwptsstrs of company18wl are iesponste for preparng Ihe T{lee5. Anrvjal RepDrt Thl the finantsal statements in acCOr¢Jan ilh apWicaN2 law atyj rted Kw¥Jdom ActthJni¥vJ Stwdards Ilthited Kingilom GerallY Actepied ACtoty Piattsel. Cofflpany Law requi$ the TrUee$ 10 prepare finanual ststerrnt5 foreath ffnanual ar whickn give a Ime and faif ofihe allairs olits Charitab Company I] the incL¥nity resources and apiCatiOn of the resowce5. Indudry npl or expenditwe or Charilabfe CompaThy for the year. In preparir¥J these $tatemeMs. the Twste8s are required lo.. sPct sulla0 èccouniing poIje$ and Ihen applyttrn Con5ten Observe the meth(J and prin•e$ in the Charit$ SORP Make judgements and estmales Ihal are reasonab arvj lent Slaie &4elher oppkcable UK ACcOn9 Starvjards have been folltyAd. sutq"eclto wry material departures disclosed and fA)anrial Stslernenls Prepare Ihe fan0a1 statsments on a 9W basts unss Ili5 10 presume thai the (hariub company cwlwv in apprali The Trustees ore resporffjiNe for keepiffj proper actr) OrdS dlsdose reasonab acvJracy at any limt the posth ofthe company txch erbHble Ihern lo ensure Ihal the finanoal siaiemenis ctsmY ith Its COnbparS Act 2D. They are also responsib for safeguardir4 the a$5ets oftre tharitable company and herKe takity reasonaNe steps kw8venn and detethi offrawj arrfl atsr itregthantie5 SWILL COMPAP4ES PROS1oNs This rep)rt has Dgen prep¥tEd acc4 With Ihe spec#1 smal comparies urer Part 15 tsllhe C(wan*$ Aca 20. Apwoved by the TrUee$ and swed on t belwllby." Lwise Morfecai- thair Da Z& fbe ZOZ I
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITA8L& COMPANY UthTED 8YGUMJiANTEE Independ•M Examln•¢s R•portto fv Twsite501BrWiW and Hty•Prrymi¥e Synaqo9u• CMW1tsNC¢WY Forih• Y•ar Ert 31stlACh 2021 pgps61012. R•¥pKknrnipDniibits•4 •ITnitees •nd TTnJ5es{ are sothrBebn ofthe coMpatylorthefvMTrssesc0fflparrylvj trlhus yun¢or sB¢t• 144121 c4trChanisA JJI1 (the 2011 OyAminAtiril Is needed. Havig sai5fwd rnyfthltihèthAlity iedtheCcryrnA . eAarnineihe fiTranG4 51alErnIt5 ieciTh 145tlthÈ 2D11 Ét 5euion 145151{bl vlth¢ 2Q11 A¢ Basls ollndepend•r4 Eiih•P$ R examèton was carried Qui In the Gen¥ 6ryYEnbyme Ch cgmrnis5n An 8xAminatsn IncJdesa re•wofthe tectyds kepi tylheCh•ttywMI ufwJSual rfemj ordixh)Sure5 in the accwnts. and the oftyÈXp1ahat from >YvJ as Tn&te#edneÈrning matters The w¢({e5 Uertaen0 •ll be reqr1 aLthand Lwse4ulty. IS gqven asiowihw the finanoal stakn e5¢nt d' l y¥1 IEpM 15 lo ael tyJtA) th• SL4t¢mthit beitrw dependentE¥4rn1WJ r•tyirements 01sedws 594 and 395 rrfthe CornwkY$Ad2fK6afvJ wTrlh M+w% wiK¥4es +Je ol l Janu2019) hB¥e not te•i rnet.4Y &gned 24 June2021 Trthgel Poui GrvJqs FCA fofahOOn)¢Thaff of Hair & Co 28 Cartion Eas1 Suyqx BN41 IUR
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMrrED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021 Unrestrlcled Restrlcted Totsl Funds Total Funds Funds Funds 2021 2020 Noles INCOM114G RESOURCES From Generated Funds From Charitable Activithes 89.023 11.024 89,023 11.024 84,614 13,908 100.047 100.047 98,522 RESOURCES EXPENDED Direct Charitable Expenditure Rabbinic costs and expenses Education costs Premises costs Administration costs 53.698 2,472 19,067 30.138 53.698 2.472 23,848 30,138 53,592 6.135 29.018 31,267 4,781 10S.376 4.781 110.156 120,012 Net Outgoing Resources before Trnnsfers 16.3281 (4.7811 110.109) 121,4901 Funds foThffjrd 1 April 2020 366.930 150.782 517.712 539,202 Funds carried forward 31 Mavch 2021 361.602 146.001 507.603 517,712 Page 6
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMITED BY GUARANTEE STATEMENT OF FINAlKLp0slTtol1AT 31 WHcH X+21 31 Ilwrh 2021 FIXEDASSETS Taty¢ FixedAsse .071 516.227 CURRENT ASSETS 4.341 Cashat banka hw .057 LIRRENT LINAUTES So7.j 517.712 517 712 EMBERS FLINDS Un$tted Re$trKted 11 261.602 150.782 517712 507.603 Forthe Yearded 31 21 meiJyw8nywos Wi•J ¥ theextii¥ frtsTr LMbJerse£ty 477 Comp$ Act2CYJS rebr¥ to srnall rAryf• acoirdance ¥ith 5e¢kn 476... 019. r8spoisitJes' Act 20C solaras twa appcab knlhe coryy. Th• frAnc4 by li &wOrfTre$wJ /yaoc¢ Z3 fbcAe Uz J
BRIGHTON AND HOVE PRRESsIvE SYNAGOGUE CNARITABLE COPAPANY UIAITED 8Y GLIARANTEÉ NOTES TO THE FINANCWL STATEMeNTS FOR The YEAR ENOED J1ST IAARCH 2021 I. STATUTORY INFOAWIllON erighton and Hove F¥oyressi¥e Syn4c4JL is a(harityted in Enqd and Wa$. knyted warantee. The Charrfs ieorknd nurrterand •bJrEssran t¢ Company lnlrrnab pa 2. STATEMENT OF COIIPLIANCE -small Eniits" of Finwcial Reprrfb"ry Slarthrd 102 Tr Fir&4ttial Rewyiry staJd appae In the UK Irekn¢f. The Chare5 SORP IFRS 1021 leffetheJuy20191 J. ACCOUIITING POLICIES AtttyJntin9 basls of pr•pAt4on and $tsnd•n ilh Ihe StaternentofReComn Prth." Aco)untsvJ ReIlg tyCh•ibes (FRS1021 issued (Mi 16 Juty 2014 and Fin•io Rewtyrvj Standarly IFRS1021 and the Charitres Ad 2011 and UK Generally Accepted as it aFvs Irn l Jart41ry 2015 The na91 Statem1$ ha¥e been wepwed lowa and ha¥eLparfedfrryn the ch4r1t5 lfvayjunts ¥rtl R•ts) 2tQ8 theexttN fetywed 10 w•wJea aTrJ fairTrriW. 10 the iesourte$, theTrusiees ¥evirtLKitycerw tsy wll le the reswrce5 and the fflcrf and dOn•t OonaUon8 and 9aGiVS luded in ful in the 41 rec•¥31. This Induded in rfFinaM?a Ats'rs¥rtkn E¥p¢rMIMur¢•nd Il•bll LiaLty Wgnrt the Cryany lo ptycwtiesources. DppYecrdlx is cabJi4l¢d $0 as ID¥ffite£rffts c1 ofan asseL lsesi1T re5#JLI ¥Ue. ob*r usefiJl lrfe olthai asseia$ Land Buildings FiureS & oirKe Equipm1 2% pwamum Straht lir IlJ% perannum Strat line Pensio theamrrtmls payable by th•Charty k) the fLwth in resp rathe
BRIGHTON AND HOVE PROGRESSIIIE SYNAGOGUE CHARITABLE COMPANY UMtrED BY Gi1[EE NOTES TO THE FINANCIAL STATEMEPITS FOR The YEAR £E0 31STIAARCH 2021 RestrlGted Totsl Funds T(lal Funds 220 N023 84.024 $90 fyft A#J .814 Joo 4,000 152 1Q 4,000 152 10 3,000 770 Judata sa Lectures & Lurhey 1.241 1,550 4,087 Invesimwi lrfc•) Interest w ¢epo%is 11.024 11.024 13.W8 rot 100.047 98.522 Unrnsw R•strl¢t•d Tol•l Fwrtls T(4al F¥nd5 Funth Funth 20 2W20 Rabb"8 Sa. PensKJn 53.592 0.135 1472 2.7T3 5,709 35Q 120 1J13 165 2.472 2.773 5,709 350 120 lJ13 16S 467 2.143 LJhl aryj Heat 5.620 321 3.279 1.722 4,227 1.028 1.829 Tr3V Calering ae19 Sttvriryf Tele Printin9. Statiorw Po¥2ge 2.143 1.549 3.022 3.022 820 16.509 1QS 910 525 10W 3.324 745 15.818 197 1.271 14.471 118.824 .member FuneRI Exwnses Litral JudaK•Tr. F•os Bank Char¢Jes 14309 105 910 4,7•1 Ir¥JekYndert E¥aThnaIK Fee5 Leg EXFW 1,092 2.614 1.188 1614 3.706 3.706 1.188 105J75 4.781 110.156 120.012
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARABLE COUPANYLIMtTED BYGUAR•J4TEE NOTE$ YO THE FN¢STA1&1EmTS FOR THE YEAft ENOÉO 3ISTthIARCH XII 5alaws 43JJ75 453 4.416 4,71lJ 4AIJ 41175 52.144 7. Fts•d As•i T4b¥JknknF•d At1 Apr12 45.178 57WI At31 2021 100 14 STF At1 APII3)20 21Jn 744 14,52fj At31 2021 At31 ma 2021 12 StsJm1 At31 2.024 516227 J1 ¥a¢h 31 Mar<h GApy 3IM 31 TrA•¢ 20 •tBank
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CljI1TA8LE CLWANY UP4ITED BYGLIARIU NOTESTQThE FIIINAU STATEIAENTS FOR THE YEIA ENOEO 31ST 10•4ICH 2021 31 htsrch 2021 31 klwth 4.957 6.088 11. Slat4iAwrtolFw 31 1021 T.194 za501 G•Mrnl Fund 13IO¢f 017 375 J61 Fw 517.712 1N•17 11Q151
BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE ¢H•Ar COMP•tr4Y LIPATEO BY IYJW•fftE IIOIESTOTHE HNAIKIAL STAieiiENTS FOR YtIA ENDtO 31ST MARCM2021 J1 11 31 tr LW•r Pwr¢wASrogygS H. tsP¥w Erth.{2DZD E7T.Trn. Er*.