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 #so 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 Res￿Jned 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 cHA￿TABLE CCWAWY LMfED BY GUARANTEE REPORT OF ThE BOARD OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 and theyerAl*J 3114AKh 2021. OBJECllVES A14D ACTr4mES Thec*R#3 oitr*Ch¥tya$set+J￿ in 15AJtide5dAsKKi*p the OèJÈcis.' p￿de approwate ie*ou5 educabon tre￿ lo be a ￿the uNon of LI￿ •io ptf4Jre$8fft s￿￿￿9￿51￿ j￿a1$mI. 10 5UPWlitsarns. to I￿￿1*$[0r￿ d ytes wder its rt￿¢$", to 501ernr4ze CYCurnasKns. baty t4e5wg5. BariBa144knth. KabbJlat Torah. m￿0￿*$. ¢M1 patblW8hips. hlxeo.larth rrtE551ng$. ty* to perfum 3LrhdherrdP3￿u$. chariiatle ac*¥w as the Trnstee55hal de*miine". in advar￿N ￿la1 to W8y¥n athe In theirfe **roJrnrwa¥*iasdth& ¢•iThIty. ACHIEVEIIEKfS PERFORMAM¢E ror m05t knsh Jesgrrfa￿. the prowsion ￿S￿￿nn￿e tai and progresswa Jud*sm. the ol pa5trA G¥e rxrèfor conweg¥hts, reIg￿u$ e&Jc4btmkYthk*¢n and wjuns. ￿rf$ ¢ObW ￿ reed. 5tr>al xtiviue5fwthe ¢￿er￿andlorilThE *i ll&d. a*ekty QpeTrd￿flyXKIah.5lvj atl Id8rtyaTrJ the ¢lthJBb2ns lord￿￿￿ wbes. Th•ch*tsbie Cornpany *SO¢•￿1 *Kf ￿J￿*8¢￿ FUTURE PL4JIS ffl Is Toi the Ch￿l￿b* Company to crml￿￿￿1 5rn5 and c*e a5 51ated abx bJtthi L*e part￿Ul￿remtha￿5 w pa51crf* th￿C￿ls. aFvoarh ¢0 ¥DbJnleww¥Jwbth a v*wto helpiw Suwtying thecongrtyatFJn *•Jer cr￿L￿ty*fiele 8nu ￿￿90￿s th¢4bonwll r* prDwdÈd h vth) *ld lylkS*thi&tthe SyiwJueèuibJiw closeo UfoL)r* events may bp Tnr&*e rreetirys￿II we r+4ce dvjiialy Wrillen and iekthinec0fflmunKat*￿$￿M￿￿bnL￿ The Tlustres be1X￿ed o Out Rabii, ser¥&y ourc(rnuntyts 20 rekn 3DknAwl 2021 ano ensure m4t thwe se[v￿$ 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 Trustee5￿p￿ thatthe tesui DI a sma11 kxs and thatthe Chamab*C0mww*￿ Qlty ￿¥￿tt0 *4th#Wthese biought Inlo useagan. th3llhvewE LY￿k1￿ to b¢•ry¥w* aE*astltre ListWcOth2 er￿lry >E FINAIICIAL REVWI The ChanV5 financ¥1 $t*emenu%ar¢ set￿1 ￿ pa9e5 6 )) 12 Al the yeai end the Chanty had unres1￿ F￿￿5 t1£￿1,￿? Restrthd FwktsolEl46.￿}1. The Chaws in t4sh £6.049. Rese￿ wel￿d *+rnEetG exF¢Thlilvrt and kn thÈlunhvance cl the ChantysthJeth*S STR￿T(IRE. GOVERMANCEANOMAIIAGEIIEIIT rwstefed%th t*tCWy fty E￿and Wa*5aTrJ rtS The Chantyis BaafdolTnisiees (L￿￿1. UTrJerl* 01A>SWt￿ the Dw¢ttarsrrDJ5*e5comwsethetrusw unwywwaied Ch*ity as L*et* Prc¢Jrw¥¢ B&H l*oa fegtstrat sei tyjtin the Litterf5 LW51itLknwd lakes tyway ￿elec[￿SaI the knTrJal e￿0 ofthe Unin¢orporated c￿n￿sn￿￿￿ern. trU5tee5 nPJ51 *$0 te Such h￿s￿e5 musi 315D be rnernbers The Fer50n5 (the latteF do not have bj be Memb￿5￿￿* U￿￿ty*￿￿tea Cwty). 10 rec14A*￿tarTWSte9s." The ttThn¥ttEes Board. The 8oaFd dTw5t*S have may r￿Sta the Ctiwity ￿ ew5ed*J" S*isfie¢ t￿¢ syswns ate m Flxe to Mytethe ch*W¥tYM)￿¢ W) W*lSk$. 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 l*Jmt*r. 1149342 in England ￿ Wa125 Company Regisir*iw N￿ber". r18098379 Addres5 ofwnw* Offi￿.. 6 Lans0tr4me Road. Hove. Ea* &Jsse& BN3 1FF Naffle5 oftharity Intslees ai the dale olapwov* ollF•5 ￿F•>I. thortytnts*e5 YAhD Served in the repofbivj peiiod". MIC*a￿ Austin Pamela Hartoy Karen Katz 8enila Matatska Louise MDrdec8i Esther Polden Micthad Regan Sandra Walker Ber*￿ SE*￿ 10.07.2020) The Ch8rfty not haveaThycO￿te trustees. Nore ofthe Trustoe5 pmk*rty teWirvJ th the CWY. STATEMENTS OF TrUSTEES' REsPO1￿BKITlEs The frust*5 {Y4ho *e 0¥ec￿$ ol BrKJhlW aTrJ Ho¥e Pr(>3reSS￿ Syrwgo9ue lor the pwptsstrs of company18wl are iespons*te 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 G￿erallY Actepied ACto￿ty Piattsel. Cofflpany Law requi￿$ the TrU￿ee$ 10 prepare finanual ststerr*nt5 foreath ffnanual ￿ar whickn give a Ime and faif ofihe allairs olits Charitab* Company I￿] the incL¥nity resources and ap￿iCatiOn of the resowce5. Indudry npl or expenditwe or Charilabfe CompaThy for the year. In preparir¥J these $tatemeMs. the Twste8s are required lo.. sP￿ct sulla0￿ èccouniing poI￿je$ and Ihen applytt*rn Con5￿ten Observe the meth(*J and prin•￿e$ in the Charit*$ SORP Make judgements and estmales Ihal are reasonab* arvj ￿￿￿lent Slaie &4*elher oppkcable UK ACcO￿￿n9 Starvjards have been folltyA*d. sutq"eclto wry material departures disclosed and fA)anrial Stslernenls Prepare Ihe f￿an0a1 statsments on a 9W basts un*ss 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 ctsm￿Y *ith Its COnbpar￿S Act 2D￿. They are also responsib￿ for safeguardir4 the a$5ets oftre tharitable company and herKe takity reasonaNe steps kw8ven￿n and detethi￿ offrawj arrfl atsr itregthantie5 SWILL COMPAP4ES PRO￿S1oNs This rep)rt has Dgen prep¥tEd ￿ acc￿￿4￿* With Ihe spec#1 smal comparies ur*er Part 15 tsllhe C(wan*$ Aca 20￿. Apwoved by the TrU￿ee$ and swed on t￿ belwllby." Lwise Morfecai- thair Da Z& fb￿e ZOZ I BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITA8L& COMPANY UthTED 8YGUMJiANTEE Independ•M Examln•¢s R•portto fv Twsite501BrWiW and Hty•Prrym*i¥e Synaqo9u• CMW1tsN*C¢￿WY Forih• Y•ar Ert￿￿ 31stlA￿Ch 2021 pgps61012. R•¥pKknrnipDniibits*•4 •ITni*tees •nd T￿TnJ5*es{￿￿ are *sothrBebn ofthe coMpatylorthefvMTrsses￿c0fflparryl￿vj trlhus yun¢or sB¢t• 144121 c4tr*Chani*s*A JJI1 (the 2011 OyAminAtiril Is needed. Hav*ig sai5fwd rny*fthltihèthAlity iedtheCcryrnA . eAarnineihe fiTranG4* 51alErnIt5 ieciTh 145tlthÈ 2D11 *Ét 5euion 145151{bl vlth¢ 2Q11 A¢ Basls ollndepend•r4 Ei**ih•P$ R examèton was carried Qui In the Gen￿¥ 6ryYEnbyme Ch cgmrnis5￿n An 8xAminatsn Inc*Jdesa 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 U￿erta￿en￿0 •ll be req￿r￿1 aLthand Lwse4u*lty. IS gqven asiow**ihw 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$Ad2fK6afvJ wTrlh M+w￿￿% wiK¥4es +J*e ol l Janu￿2019) hB¥e not te•i rnet.4Y &gned 24 June2021 Trthgel Poui GrvJqs FCA fofahOOn)¢Thaff of Hair* & Co 2￿8 Cartion Eas1 Suyqx BN41 IUR BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMrrED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021 Unrestrlcled Restrlcted Totsl Funds Total Funds Funds Funds 2021 2020 Noles INCOM114G RESOURCES From Generated Funds From Charitable Activithes 89.023 11.024 89,023 11.024 84,614 13,908 100.047 100.047 98,522 RESOURCES EXPENDED Direct Charitable Expenditure Rabbinic costs and expenses Education costs Premises costs Administration costs 53.698 2,472 19,067 30.138 53.698 2.472 23,848 30,138 53,592 6.135 29.018 31,267 4,781 10S.376 4.781 110.156 120,012 Net Outgoing Resources before Trnnsfers 16.3281 (4.7811 110.109) 121,4901 Funds foThffjrd 1 April 2020 366.930 150.782 517.712 539,202 Funds carried forward 31 Mavch 2021 361.602 146.001 507.603 517,712 Page 6 BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHARITABLE COMPANY LIMITED BY GUARANTEE STATEMENT OF FINAlK￿Lp0slTtol1AT 31 WH￿cH X+21 31 Ilwrh 2021 FIXEDASSETS Ta￿ty¢ FixedAsse .071 516.227 CURRENT ASSETS 4.341 Cashat banka￿￿ ￿ hw .057 LIRRENT LINAUTES So7.￿j 517.712 517 712 EMBERS FLINDS Un￿$t￿ted Re$trKted 11 261.602 150.782 517712 507.603 Forthe Year￿ded 31 2￿1 meiJyw8nywos Wi•J ¥ theextii¥￿￿ frtsTr LMbJerse£ty￿ 477 Comp￿￿*$ Act2CYJS re*br¥ to srnall rAryf• acoirdance ¥*ith 5e¢kn 476... 0￿￿19. r8spois*it*Jes' Act 20C* solaras twa￿ app￿cab* knlhe cory*y. Th• frAnc4* by li* &wOrfTr￿e$￿wJ /yaoc¢ Z3 fbcAe Uz J BRIGHTON AND HOVE PR￿RESsIvE SYNAGOGUE CNARITABLE COPAPANY UIAITED 8Y GLIARANTEÉ NOTES TO THE FINANCWL STATEMeNTS FOR The YEAR ENOED J1ST IAARCH 2021 I. STATUTORY INFOAWIllON erighton and Hove F¥oyressi¥e Syn4c4JL* is a(harity￿￿t￿ed in Enq￿d and Wa*$. knyted warantee. The Charrfs ieorknd nurrterand •bJrEssran t¢ Company lnlrrnab￿ pa 2. STATEMENT OF COIIPLIANCE -small Eniit*s" of Finwcial Reprrfb"ry Slarthrd 102 Tr Fir&4ttial Rewyiry sta￿J*d app￿a￿e In the UK Irekn¢f. The Char*e5 SORP IFRS 1021 leffetheJ*u*y20191 J. ACCOUIITING POLICIES AtttyJntin9 basls of pr•p*At4on and $tsnd•n ilh Ihe StaternentofReComn￿ Prth*." Aco)untsvJ Re￿Ilg tyCh•ibes (FRS1021 issued (Mi 16 Juty 2014 and Fin•io* Rewtyrvj Standarly IFRS1021 and the Charitres Ad 2011 and UK Generally Accepted as it aFv*s I￿rn l Jart41ry 2015 The ￿na￿￿91 Statem￿1$ ha¥e been wepwed lowa ￿ and ha¥eL*parfedfrryn the ch4r1t￿5 lfvayjunts ¥rtl R•￿ts) 2tQ8 theexttN fetywed 10 w•wJea aTrJ fairTrri*W. 10 the iesourte$, theTrusiees ¥evirtLKitycerw tsy wll ￿l￿e 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 LiaL￿ty Wgnrt the Cryany lo ptycwtiesources. DppYecrdlx￿ is cabJi4l¢d $0 as ID¥ffite£rffts c￿1 ofan asseL lsesi1T￿￿ re5#JL*I ¥￿Ue. ob*r usefiJl lrfe olthai asseia$ Land Buildings Fi￿ureS & oirKe Equipm￿1 2% pwamum Stra￿ht lir IlJ% perannum Stra￿￿t 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 2￿20 N023 84.024 $90 fyft A#J .814 Joo 4,000 152 1Q 4,000 152 10 3,000 770 Judata sa Lectures & Lur*hey 1.241 1,550 4,087 Invesimwi lrfc•) Interest w ¢epo%is 11.024 11.024 13.W8 rot 100.047 98.522 Unrnsw*￿ R•strl¢t•d Tol•l Fwrtls T(4al F¥nd5 Funth Funth 20 2W20 Rabb"8 Sa*. PensKJn 53.592 0.135 1472 2.7T3 5,709 35Q 120 1J13 165 2.472 2.773 5,709 350 120 lJ13 16S 467 2.143 L*Jhl aryj Heat 5.620 321 3.279 1.722 4,227 1.028 1.829 Tr3V Calering ae￿1￿9 Sttvriryf Tele￿ Printin9. Statiorw Po¥2ge 2.143 1.549 3.022 3.022 820 16.509 1QS 910 525 10W 3.324 745 15.818 197 1.271 14.471 118.824 .member FuneRI Exwnses Lit*ral JudaK•Tr. F•os Bank Char¢Jes 14309 105 910 4,7•1 Ir¥JekYndert E¥aThnaIK￿ Fee5 Leg* EXFW 1,092 2.614 1.188 1614 3.706 3.706 1.188 105J75 4.781 110.156 120.012 BRIGHTON AND HOVE PROGRESSIVE SYNAGOGUE CHAR￿ABLE COUPANYLIMtTED BYGUAR•J4TEE NOTE$ YO THE F￿N¢￿STA1&1EmTS FOR THE YEAft ENOÉO 3ISTthIARCH XII 5alaws 43JJ75 4￿53 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