2023-12-31-accounts - Sinai Synagogue, Leeds

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Sinai Synagogue, Leeds

Charity number 1149738

A company limited by guarantee number 08248096

Annual Report and Financial Statements

for the year ended 31 December 2023

Sinai Synagogue, Leeds

Annual Report and Financial Statements for the year ended 31 December 2023

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Sinai Synagogue, Leeds

Trustees' report for the year ended 31 December 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Jeremy Jacob Chair Appointed 30 May 2023 Bernard Nelson Treasurer Antony Bryant Pippa Brook Resigned 18 May 2023 Susan Bartfield Resigned 18 May 2023 Robert Bartfield Resigned 18 May 2023 Valerie Mogendorff Resigned 18 May 2023 Carol Adams Resigned 18 May 2023 Jonathan Lewis Resigned 18 May 2023 Ronald Millet Megan Hydes Daniel Raanan Appointed 21 July 2022 Naomi Raanan Appointed 21 July 2022 Lucy Nuttgens Appointed 21 July 2022 Julie-Anne Moody-Webster Appointed 18 May 2023 Michael Baim Appointed 18 May 2023 Robert Cohen Appointed 18 May 2023 Charity number 1149738 Registered in England and Wales Company number 08248096 Registered in England and Wales Registered and principal address Bankers Sinai Synagogue HSBC Bank plc Virgin Money Roman Avenue 33 Park Row 370 Harrogate Rd Leeds Leeds Leeds LS17 6QA LS8 2AN LS1 1LD

Registered in England and Wales Registered in England and Wales

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 10 October 2012. It is governed by a memorandum and articles of association as amended by special resolutions on 19 December 2012 and 3 June 2017 and as amended on 9 December 2020, 26 May 2022 and 18 May 2023. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Sinai Synagogue, Leeds

Trustees' report (continued) for the year ended 31 December 2023

Objectives and activities

The charity's objects

the objects of the synagogue ('the objects') are to provide and maintain a place or places of public worship and to further or advance the religious, educational and charitable objectives of the Jewish faith.

The charity's main activities

The charity provides a number of activities including: religious services, a weekly parent and toddler group, educational and social programmes for the community, signposting to welfare support, communal suppers and youth groups.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

The past year, in which Sinai reached two-thirds of the way to the age of 120, has been an extraordinary one.

On the positive side, Chazan Rachel Weston has been employed as our spiritual leader.

During this time she has taken us through all the major points of the year except Shavuot, and also many Shabbatot. We have benefitted from her cantorial skills, and also her skills in facilitating discussions, supporting individual members, and building inter-faith links.

We have also made progress with the new building, but we have an outline plan from the builders which aligns with initial comments received from Leeds city council. Our new space will be smaller than we have been used to, but, I hope, be in full working order, and better fitted to the needs of our community as we approach the start of the 58th century.

The wider Reform movement, together with the Liberal movement have made significant strides in the cocreation of “Progressive Judaism”, which will be a new umbrella body. We had an informative visit, during Chanukah, from the leaders of the two organisations, Rabbi Josh Levy (Reform) and Rabbi Charley Baginsky (Liberal). A Sinai member, Becky Teiger, sits on the advisory board for the co-creation, in a personal capacity.

We were also privileged to hold the hustings for elections to the senior roles at the Board of Deputies, demonstrating again our role in the wider community.

Less happily, we have lost our Community Director, Becky Teiger, who has moved on to a wider role in the community, as Deputy CEO of the Leeds Jewish Welfare Board. She goes with our great thanks, and with our best wishes for her future. A new, smaller role has been approved by the Board of Trustees of Executive Director. At the time of writing this has been advertised, but not yet appointed. This role will go some way to replacing that of Community Director, however, there will still be a great need for volunteers to step up and keep the community running.

We have also had changes in our education team, and I am pleased that we have appointed Libi Fileman to the role of Programming and Families Coordinator.

On the negative side, the events of last Simchat Torah (7 October 2023) have loomed large over everything else this year. Our thoughts are with all those impacted by the appalling events of 7 October, and especially with our member (who I will not name here) who has a relative, Tal Shoham, still held hostage, and with Tal himself; we wish him hazak to survive his ordeal. Tal has been “adopted” by Sinai under the Board of Deputies scheme; his photograph is in the lobby, and also on a placard which moves to appropriate seats in the building (mostly in the sanctuary, but moved to a table in the Malcolm Featherman hall for our communal seder).

Sinai Synagogue, Leeds

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance - continued

Our community is extremely heterogeneous. We have a very broad range of opinion among our members, especially on the issues raised following the Hamas raid and the Israeli government’s response. Heterogeneity, and polite, respectful, reasoned debate on issues is, in my opinion, positively good and reflects our Progressive values. We need to strive hard to ensure that we remain a community that can discuss these, and other, difficult issues, about which there are deeply held views. We need to deal with the divisions and fear inside our community with compassion and understanding, or we will not be able to be a force for good to influence the world outside our community.

Let me end on a positive note. Sinai could not function without the many, many people who give up their time voluntarily for a wide variety of tasks, from wardening services, to preparing and clearing up after chavurah suppers, to education, to maintaining the fabric of the building both internal and external, maintaining the garden and so much else, not least that of being a trustee. I am not going to attempt to name everyone who has given their time for the benefit of our Sinai community, as I would be bound to commit the sin of omitting someone. We also could not function without our employees who shoulder some of the hard graft: our administrator, Heidi Sizer, and caretaker Andy Ingleby, not to mention their respective families. Our communal thanks go to all.

Jeremy Jacob Chair

Financial review

Sinai's annual accounts for 2023 show, for the second year running, a surplus, albeit reduced compared with 2022, of income over expenditure.

Total income reduced by £27,336, from £264,361 to £237,025, whilst total expenditure increased by £18,450, from £208,797 to £227,247, resulting in a surplus of £9,778.

It should be noted that income over 2022 was boosted by the receipt of a legacy, and in comparison to 2021 total income was £5,901 higher over 2023.

The main reason for the increase in expenditure was the increase in staff costs due to the appointment of Cantor Rachel Weston as Sinai's spiritual leader in July 2023.

The trustees are mindful of the fact that it may be difficult to produce a surplus for 2024, which was one of the reasons for this year's increase in membership fees, and are looking at ways to increase income over the next few years.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £253,630.

The trustees' policy is to retain reserves in order to enable the smooth running of the synagogue, including carrying out necessary repairs and refurbishments as required, and to enable an orderly winding up should the synagogue ever need to close. The trustees will review the reserves policy once there is more clarity on the new synagogue building.

Sinai Synagogue, Leeds

Trustees' report (continued) for the year ended 31 December 2023

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 16 May 2024

Bernard Nelson (Trustee)

Sinai Synagogue, Leeds

Independent examiner's report to the trustees of Sinai Synagogue, Leeds

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 7 to 14.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors 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 charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('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 in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Simon Bostrom FCIE

17 May 2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Sinai Synagogue, Leeds

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2023

Notes 2023 Unrestricted funds £ Income from: Subscriptions, donations and legacies (2) 184,344 Fundraising activities 8,874 Charitable activities 18,880 Interest receivable 5,035 Total income 217,133 Expenditure on: Salaries, NI and pensions (3) 92,254 Rabbi costs and expenses 9,049 Travel and subsistence 817 Freelance workers 13,809 Training and conferences 1,474 Grants and donations 448 Printing, postage and stationery 2,970 Telephone and internet 2,024 IT and software 834 Charity operating costs 10,524 Rates and water 1,351 Heat and light 8,900 Cemetery upkeep - Insurance 8,112 Repairs and maintenance 4,466 Security 879 Cleaning and waste 2,579 Independent examination 1,890 Legal and professional 425 Affiliation fees 47 Levies payable 23,733 Bank charges 2,100 100 club prizes 3,100 Depreciation 12,401 Bad debts 4,796 Total expenditure 208,982 Net income / (expenditure) 8,151 Fund balances brought forward 1,157,837 Fund balances carried forward (4) 1,165,988	2023 Restricted funds £ 19,892 - - - 19,892 - - - - - 5,243 - - - - - - - - - 5,977 - - - 1,250 5,795 - - - - 18,265 1,627 12,080 13,707	2023 Total funds £ 204,236 8,874 18,880 5,035 237,025 92,254 9,049 817 13,809 1,474 5,691 2,970 2,024 834 10,524 1,351 8,900 - 8,112 4,466 6,856 2,579 1,890 425 1,297 29,528 2,100 3,100 12,401 4,796 227,247 9,778 1,169,917 1,179,695	2022 Total funds £ 249,038 6,203 7,887 1,233 264,361 46,065 11,843 107 19,890 805 1,678 3,281 1,618 430 5,963 1,182 7,614 1,512 7,911 9,460 5,370 1,573 1,800 738 28,040 28,780 1,899 2,550 12,543 6,145 208,797 55,564 1,114,353 1,169,917

All incoming resources and resources expended derive from continuing activities.

Sinai Synagogue, Leeds

Balance sheet

as at 31 December 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 912,358 Total fixed assets 912,358 Current assets Debtors and prepayments (6) 64,190 Current asset investments (7) 131,050 Cash at bank and in hand (8) 84,113 Total current assets 279,353 Current liabilities: amounts falling due within one year Creditors and accruals (9) 25,723 Total current liabilities 25,723 Net current assets / (liabilities) 253,630 Net assets 1,165,988 Funds Unrestricted funds 1,165,988 Restricted funds - Total funds 1,165,988	2023 Restricted £ - - - - 13,707 13,707 - - 13,707 13,707 - 13,707 13,707	2023 Total £ 912,358 912,358 64,190 131,050 97,820 293,060 25,723 25,723 267,337 1,179,695 1,165,988 13,707 1,179,695	2022 Total £ 921,460 921,460 36,222 80,000 153,888 270,110 21,653 21,653 248,457 1,169,917 1,157,837 12,080 1,169,917

For the year ending 31 December 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 16 May 2024

Bernard Nelson (Trustee)

Sinai Synagogue, Leeds

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Donated goods for resale are valued at the amount actually realised upon their sale.

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Grants payable with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Sinai Synagogue, Leeds

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies continued

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Freehold land: nil

Freehold buildings: over 50 years to a residual value of £85,000 Property improvements: over 25 years Project and office equipment: over 5 years Computer equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Sinai Synagogue, Leeds

Notes to the accounts continued

for the year ended 31 December 2023

2 Grants and donations Subscriptions Subscriptions - JJBS Voluntary contributions - BoD Voluntary contributions - LJRC Donations and legacies Community Security Trust (CST) Gift aid Other grants and donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ 121,436 1,364 - - 30,952 - 29,292 1,300 184,344	2023 Restricted funds £ - - 1,689 4,402 5,493 5,977 2,331 - 19,892	2023 Total funds £ 121,436 1,364 1,689 4,402 36,445 5,977 31,623 1,300 204,236 2023 £ 90,194 7,094 (5,850) 816 92,254	2022 Total funds £ 134,781 20,163 1,299 4,606 49,971 5,146 33,072 - 249,038 2022 £ 45,107 2,850 (2,413) 521 46,065

The average number of employees during the year was 4.9, being an average of 3 full time equivalent (2022: 4, 2.5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Leeds Jewish Rep. Cou. (LJRC) 6,837 5,289 Board of Deputies (BoD) - 2,042 Community Security Trust - 5,977 High Holy Day Appeal 2022 5,243 - High Holy Day Appeal 2023 - 6,584 12,080 19,892	Outgoing £ 4,750 2,295 5,977 5,243 - 18,265	2023 £ 816 110 Transfers £ - - - - - -	2022 £ 521 73 Balance c/f £ 7,376 (253) - - 6,584 13,707

Fund name

Leeds Jewish Rep. Cou. (LJRC) Board of Deputies (BoD) Community Security Trust High Holy Day Appeal 2022 High Holy Day Appeal 2023

Purpose of restriction

Voluntary levies paid by members and passed on to the LJRC Voluntary levies paid by members and passed on to the BoD Grant funding towards the security costs of the Synagogue. Funds raised through the annual appeal donated to charities. Funds raised through the annual appeal donated to charities.

Sinai Synagogue, Leeds

Notes to the accounts continued

for the year ended 31 December 2023

5 6 7 8 9	Tangible assets Cost £ At 1 January 2023 12,298 Additions - At 31 December 2023 12,298 Depreciation At 1 January 2023 12,151 Charge for year 147 At 31 December 2023 12,298 Net book value At 31 December 2023 - At 31 December 2022 147 Debtors and prepayments Debtors (less provision for doubtful debts) Prepayments Accrued income Other debtors Current asset investments Cash equivalents on deposit Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Subs and fees received in advance Taxation and social security Other creditors Computer equipment	£ 118,321 3,299 121,620 111,017 2,974 113,991 7,629 7,304 Fixtures and fittings	£ 121,207 - 121,207 47,362 4,847 52,209 68,998 73,845 Improvement t t	£ 1,005,230 - 1,005,230 165,066 4,433 169,499 835,731 840,164 2023 £ 42,376 (25,000) 3,635 38,458 4,721 64,190 2023 £ 131,050 131,050 2023 £ 97,647 173 97,820 2023 £ 9,712 14,980 222 809 - 25,723 Freehold property	Total £ 1,257,056 3,299 1,260,355 335,596 12,401 347,997 912,358 921,460 2022 £ 39,395 (20,204) 2,691 14,340 - 36,222 2022 £ 80,000 80,000 2022 £ 153,556 332 153,888 2022 £ 12,913 7,120 846 701 73 21,653

Sinai Synagogue, Leeds

Notes to the accounts continued

for the year ended 31 December 2023

10 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Sinai Synagogue, Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Subscriptions, donations and legacie 184,344 230,324 Fundraising activities 8,874 6,203 Charitable activities 18,880 7,887 Interest receivable 5,035 1,233 Total income 217,133 245,647 Expenditure Salaries, NI and pensions 92,254 46,065 Rabbi costs and expenses 9,049 11,843 Travel and subsistence 817 107 Freelance workers 13,809 19,890 Vehicle hire and running costs - - Training and conferences 1,474 805 Grants and donations 448 634 Printing, postage and stationery 2,970 3,281 Telephone and internet 2,024 1,618 IT and software 834 430 Charity operating costs 10,524 5,963 Rates and water 1,351 1,182 Heat and light 8,900 7,614 Cemetery upkeep - 1,512 Insurance 8,112 7,911 Repairs and maintenance 4,466 9,460 Security 879 224 Cleaning and waste 2,579 1,573 Independent examination 1,890 1,800 Legal and professional 425 738 Affiliation fees 47 26,840 Levies payable 23,733 23,480 Bank charges 2,100 1,899 100 club prizes 3,100 2,550 Depreciation 12,401 12,543 Bad debts 4,796 6,145 Total expenditure 208,982 196,107 Net income / (expenditure) 8,151 49,540 Transfers between funds - (201) Net movement in funds 8,151 49,339 Fund balances brought forward 1,157,837 1,108,498 Fund balances carried forward 1,165,988 1,157,837	2023 Restricted funds £ 19,892 - - - 19,892 - - - - - - 5,243 - - - - - - - - - 5,977 - - - 1,250 5,795 - - - - 18,265 1,627 - 1,627 12,080 13,707	2022 Restricted funds £ 18,714 - - - 18,714 - - - - - - 1,044 - - - - - - - - - 5,146 - - - 1,200 5,300 - - - - 12,690 6,024 201 6,225 5,855 12,080	2023 Total funds £ 204,236 8,874 18,880 5,035 237,025 92,254 9,049 817 13,809 - 1,474 5,691 2,970 2,024 834 10,524 1,351 8,900 - 8,112 4,466 6,856 2,579 1,890 425 1,297 29,528 2,100 3,100 12,401 4,796 227,247 9,778 - 9,778 1,169,917 1,179,695	2022 Total funds £ 249,038 6,203 7,887 1,233 264,361 46,065 11,843 107 19,890 - 805 1,678 3,281 1,618 430 5,963 1,182 7,614 1,512 7,911 9,460 5,370 1,573 1,800 738 28,040 28,780 1,899 2,550 12,543 6,145 208,797 55,564 - 55,564 1,114,353 1,169,917