## Sinai Synagogue, Leeds 

Charity number 1149738 

A company limited by guarantee number 08248096 

Annual Report and Financial Statements 

for the year ended 31 December 2024 



Sinai Synagogue, Leeds 

Annual Report and Financial Statements for the year ended 31 December 2024 

|**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** 

1 



## Sinai Synagogue, Leeds 

## Trustees' report for the year ended 31 December 2024 

## **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 until 22 May 2024 Lucy Nuttgens Chair from 25 September 2024 Bernard Nelson Treasurer Antony Bryant Ronald Millet Megan Hydes Daniel Raanan Naomi Raanan Julie-Anne Moody-Webster Michael Baim Robert Cohen Suzanne Korn Helen Michael Mor Yahel Brian Berry **Charity number** 1149738 **Company number** 08248096 **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 

Resigned 22 May 2024 Resigned 22 May 2024 Resigned 22 May 2024 

Resigned 22 May 2024 Resigned 22 May 2024 Resigned 22 May 2024 Appointed 22 May 2024 Appointed 22 May 2024 Appointed 20 June 2024 Resigned 7 December 2024 Appointed 20 June 2024 

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. 

2 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2024 

## **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 last year has been one of Highs and Lows for Sinai; from the high of the Co-creation of a new Movement for Progressive Judaism (MPJ) in May 2025, which will encompass over a third of all synagogue membership in the UK, to the departure of Cantor Rachel Weston at the end of April 2025. The Co-creation of the MPJ is a major event in the lives of British Jewry. While it will make little difference to Sinai on a day-to-day basis, it strengthens our position in the wider British, European and World Jewish Communities. With 80 constituent communities, MPJ will be the largest Jewish organisation in Britain, in terms of member communities. This gives us all an increased say in British religious life. 

Cantor Rachel’s departure saddened many of our members. She brought a strength to aspects of Sinai’s work, particularly with regards to music, bereavement and inter-faith activities. We reached an agreement which met the needs of both parties and while we cannot detail that agreement for legal reasons, we have no doubt that the decision reached was right for all involved. As the only progressive synagogue in Leeds and the largest progressive community in Yorkshire, Sinai is, of necessity, a broad ‘church’ (apologies for using this word but English fails us in providing a precise alternative). This year has seen that breadth of diversity more clearly than before, which saddens us. While we know that we can’t please all the people all of the time, our aim is that we can please most of the people most of the time. In order to do this, we need to make sure that we are providing for the widest range of members. 

This is especially true of the subject of Israel and Gaza. This has been a very difficult situation to handle. In December 2024, it was made clear just how contentious this issue was at the EGM, where just short of a 100 members (approximate a third of our adult members) voted on a motion about adopting the MRJ statement on Zionism. The result was just under 80% voting in favour, which is in line with the wider British Jewish community. In order to provide a space for the expression of a range of views, we hosted Solutions not Sides in November 2024, and were introduced to the views of an Israeli Jew and an Israeli Arab. 

The events of 7 October 2023 continue to influence us as a community. Our sponsored hostage, Tal Shoham, a relative of a Sinai member, thankfully, has been released. Since then we have agreed to sponsor all those hostages who remain in Gaza, living and dead. Four Sinai members, Libi Fileman, Becky Teiger, Pazit Ziv and Lucy Nuttgens, read a prayer from our siddur at the remembrance service at UHC on 7 October 2024. 

Planning permission for the new building was submitted to Leeds City Council in December 2024.  However, following feedback from the planning team at Leeds City Council in February 2025, the developer withdrew the planning application in order to avoid the application being rejected and to try and remedy the issues raised. Discussions are continuing with all stakeholders and the trustees will report back to members at the AGM. 

3 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2024 

## **Achievements and performance continued** 

Sinai continues to function only because of our wonderful staff and volunteers. We know that to achieve our aims, we need volunteers. We have a team of wardens who organise services, members who help with Chevra Kadisha, with education and, of course, those on the Board.  We need more people in each of those roles if we are to make progress towards our aim of providing for all our members. We would also like to increase attendance at services, education events and social events. 

Our Executive Director, David Israel, who was appointed in May 2024, has worked hard at raising the profile of Sinai within the wider Leeds Jewish community. Our Families and Programming Coordinator, Libi Fileman, who started in her role in June 2024, has run a number of very successful events for all members of the community, and our administrator Heidi and our caretaker Andy continue to hold everything together. 

We also would like to record our deep gratitude to our volunteer gardener, Ken Ellis, who looked after our grounds at Sinai for over 40 years, and was still going strong into his 90s!  Ken sadly passed away in March 2025 and we wish long life to his wife Ruth and his children Adam and Janet.  May his memory be a blessing. 

We express heartfelt thanks to all those involved, on behalf of the whole community. 

## **Financial review** 

Sinai’s annual accounts for 2024 show a deficit after two years of running a surplus.  The deficit was in line with expectations following the appointment of Cantor Rachel Weston as Sinai’s spiritual leader in July 2023 and the appointment of David Israel as Executive Director and Libi Fileman as Families and Programming Coordinator in mid 2024. 

Total income increased by £25,766, from £237,025 to £262,791, whilst total expenditure increased by £71,630, from £227,247 to £298,877, resulting in a deficit of £36,086. 

The main reasons for the increase in expenditure were the increase in staff costs and the increase in levies payable due to the resumption of levies payable to the JJBS. 

Looking ahead, the trustees are also expecting that 2025 will see a deficit in income versus expenditure. 

## **Reserves policy** 

The charity's free reserves, excluding fixed assets, at the year end were £229,692. 

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. 

4 



## Sinai Synagogue, Leeds 

## Trustees' report (continued) for the year ended 31 December 2024 

## **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 …………..……...……. 

Signed: ………………..………….   (Trustee) 

Name: ……………..…..…………. 

5 



## 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 2024, 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. 

Signed:  ……………………………………            Name:   Simon Bostrom  FCIE 

Date:  ……………………. 

## **West Yorkshire Community Accountancy Service CIO** 

Stringer House 34 Lupton Street Leeds LS10 2QW 

6 



## Sinai Synagogue, Leeds 

## Statement of Financial Activities 

## (including summary income and expenditure account) for the year ended 31 December 2024 

|Notes<br>2024<br>Unrestricted<br>funds<br>£<br>**Income from:**<br>Subscriptions, donations and legacies<br>(2)<br>210,486<br>Fundraising activities<br>9,904<br>Charitable activities<br>17,098<br>Interest receivable<br>7,728<br>**Total income**<br>245,216<br>**Expenditure on:**<br>Salaries, NI and pensions<br>(3)<br>144,486<br>Rabbi costs and expenses<br>1,063<br>Travel and subsistence<br>619<br>Freelance workers<br>1,698<br>Training and conferences<br>828<br>Grants and donations<br>1,744<br>Printing, postage and stationery<br>5,071<br>Telephone,  internet and streaming<br>2,887<br>IT and software<br>3,582<br>Charity operating costs<br>13,770<br>Rates and water<br>1,226<br>Heat and light<br>14,584<br>Insurance<br>9,036<br>Repairs and maintenance<br>1,907<br>Security<br>2,715<br>Cleaning and waste<br>2,530<br>Independent examination<br>1,890<br>Legal and professional<br>186<br>Affiliation fees<br>242<br>Levies payable<br>47,528<br>Bank charges<br>2,316<br>100 club prizes<br>3,050<br>Depreciation<br>12,254<br>Bad debts<br>6,196<br>**Total expenditure**<br>281,408<br>**Net income / (expenditure)**<br>(36,192)<br>**Fund balances brought forward**<br>1,165,988<br>**Fund balances carried forward**<br>(4)<br>1,129,796|2024<br>Restricted<br>funds<br>£<br>17,575<br>-<br>-<br>-<br>17,575<br>-<br>-<br>-<br>-<br>-<br>6,584<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,090<br>-<br>-<br>-<br>-<br>5,795<br>-<br>-<br>-<br>-<br>17,469<br>106<br>13,707<br>13,813|2024<br>Total<br>funds<br>£<br>228,061<br>9,904<br>17,098<br>7,728<br>262,791<br>144,486<br>1,063<br>619<br>1,698<br>828<br>8,328<br>5,071<br>2,887<br>3,582<br>13,770<br>1,226<br>14,584<br>9,036<br>1,907<br>7,805<br>2,530<br>1,890<br>186<br>242<br>53,323<br>2,316<br>3,050<br>12,254<br>6,196<br>298,877<br>(36,086)<br>1,179,695<br>1,143,609|2023<br>Total<br>funds<br>£<br>204,236<br>8,874<br>18,880<br>5,035<br>237,025<br>92,254<br>9,049<br>817<br>13,809<br>1,474<br>5,691<br>2,970<br>1,847<br>1,011<br>10,524<br>1,351<br>8,900<br>8,112<br>4,466<br>6,856<br>2,579<br>1,890<br>425<br>1,297<br>29,528<br>2,100<br>3,100<br>12,401<br>4,796<br>227,247<br>9,778<br>1,169,917<br>1,179,695|
|---|---|---|---|



All incoming resources and resources expended derive from continuing activities. 

7 



## Sinai Synagogue, Leeds 

## Balance sheet 

|as at 31 December 2024<br>2024<br>Unrestricted<br>£<br>**Fixed assets**<br>Tangible assets<br>(5)<br>900,104<br>**Total fixed assets**<br>900,104<br>**Current assets**<br>Debtors and prepayments<br>(6)<br>76,268<br>Current asset investments<br>(7)<br>165,237<br>Cash at bank and in hand<br>(8)<br>29,236<br>**Total current assets**<br>270,741<br>**Current liabilities:**<br>**amounts falling due within one year**<br>Creditors and accruals<br>(9)<br>41,049<br>**Total current liabilities**<br>41,049<br>**Net current assets / (liabilities)**<br>229,692<br>**Net assets**<br>1,129,796<br>**Funds**<br>Unrestricted funds<br>1,129,796<br>Restricted funds<br>-<br>**Total funds**<br>1,129,796|2024<br>Restricted<br>£<br>-<br>-<br>3,009<br>-<br>10,804<br>13,813<br>-<br>-<br>13,813<br>13,813<br>-<br>13,813<br>13,813|2024<br>Total<br>£<br>900,104<br>900,104<br>79,277<br>165,237<br>40,040<br>284,554<br>41,049<br>41,049<br>243,505<br>1,143,609<br>1,129,796<br>13,813<br>1,143,609|2023<br>Total<br>£<br>912,358<br>912,358<br>64,190<br>131,050<br>97,820<br>293,060<br>25,723<br>25,723<br>267,337<br>1,179,695<br>1,165,988<br>13,707<br>1,179,695|
|---|---|---|---|



For the year ending 31 December 2024 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 …………..……...……. 

Signed: ……………...………….….    (Trustee) 

Name: ……………..…..…………. 

8 



## Sinai Synagogue, Leeds 

## Notes to the accounts 

## for the year ended 31 December 2024 

## **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. 

9 



## Sinai Synagogue, Leeds 

## Notes to the accounts 

## for the year ended 31 December 2024 

## **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. 

10 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2024 

|**2 Grants and donations**<br>Subscriptions<br>Subscriptions - JJBS<br>Voluntary contributions - BoD<br>Voluntary contributions - LJRC<br>Donations and legacies<br>Community Security Trust (CST)<br>Gift aid<br>Other grants and donations<br>**3 Staff costs and numbers**<br>Gross salaries<br>Social security costs<br>Employment allowance<br>Pensions|2024<br>Unrestricted<br>funds<br>£<br>148,976<br>26,090<br>-<br>-<br>8,020<br>-<br>27,400<br>-<br>210,486|2024<br>Restricted<br>funds<br>£<br>-<br>-<br>1,972<br>4,903<br>3,765<br>5,090<br>1,845<br>-<br>17,575|2024<br>Total<br>funds<br>£<br>148,976<br>26,090<br>1,972<br>4,903<br>11,785<br>5,090<br>29,245<br>-<br>228,061<br>2024<br>£<br>134,924<br>12,361<br>(5,000)<br>2,201<br>144,486|2023<br>Total<br>funds<br>£<br>121,436<br>1,364<br>1,689<br>4,402<br>36,445<br>5,977<br>31,623<br>1,300<br>204,236<br>2023<br>£<br>90,194<br>7,094<br>(5,850)<br>816<br>92,254|
|---|---|---|---|---|



The average number of employees during the year was 6, being an average of 3.7 full time equivalent (2023: 4.9, 3 FTE).  There were no employees with emoluments above £60,000. 

|**Defined contribution pension scheme**<br>Costs of the scheme to the charity for the year<br>Amount of any contributions outstanding at the year end<br>**4 Restricted funds**<br>Balance b/f<br>Incoming<br>£<br>£<br>High Holy Day Appeal 2023<br>6,584<br>-<br>High Holy Day Appeal 2024<br>-<br>4,566<br>Leeds Jewish Rep. Cou. (LJRC)<br>7,376<br>5,649<br>Board of Deputies (BoD)<br>(253)<br>2,270<br>Community Security Trust<br>-<br>5,090<br>13,707<br>17,575|Outgoing<br>£<br>6,584<br>-<br>3,500<br>2,295<br>5,090<br>17,469|2024<br>£<br>2,201<br>149<br>Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-|2023<br>£<br>816<br>110<br>Balance c/f<br>£<br>-<br>4,566<br>9,525<br>(278)<br>-<br>13,813|
|---|---|---|---|



## **Fund name** 

High Holy Day Appeal 2023 High Holy Day Appeal 2024 Leeds Jewish Rep. Cou. (LJRC) Board of Deputies (BoD) Community Security Trust 

## **Purpose of restriction** 

Funds raised through the annual appeal donated to charities. Funds raised through the annual appeal donated to charities. 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. 

11 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2024 

|**5 **<br>**6 **<br>**7 **<br>**8 **<br>**9 **|**Tangible assets**<br>**Cost**<br>£<br>At 1 January 2024<br>12,298<br>Additions<br>-<br>At 31 December 2024<br>12,298<br>**Depreciation**<br>At 1 January 2024<br>12,298<br>Charge for year<br>-<br>At 31 December 2024<br>12,298<br>**Net book value**<br>At 31 December 2024<br>-<br>At 31 December 2023<br>-<br> **Debtors and prepayments**<br>Debtors<br>(less provision for doubtful debts)<br>Prepayments<br>Accrued income<br>Other debtors<br> **Current asset investments**<br>Cash equivalents on deposit<br> **Cash at bank and in hand**<br>Cash at bank<br>Cash in hand<br> **Creditors and accruals**<br>Creditors<br>Accruals<br>Subs and fees received in advance<br>Taxation and social security<br>Computer<br>equipment|£<br>121,620<br>-<br>121,620<br>113,991<br>2,974<br>116,965<br>4,655<br>7,629<br>Fixtures<br>and fittings|£<br>121,207<br>-<br>121,207<br>52,209<br>4,847<br>57,056<br>64,151<br>68,998<br>Improvements<br>to property|£<br>1,005,230<br>-<br>1,005,230<br>169,499<br>4,433<br>173,932<br>831,298<br>835,731<br>2024<br>£<br>43,815<br>(6,674)<br>3,216<br>35,519<br>3,401<br>79,277<br>2024<br>£<br>165,237<br>165,237<br>2024<br>£<br>39,877<br>163<br>40,040<br>2024<br>£<br>25,508<br>15,541<br>-<br>-<br>41,049<br>Freehold<br>property|Total<br>£<br>1,260,355<br>-<br>1,260,355<br>347,997<br>12,254<br>360,251<br>900,104<br>912,358<br>2023<br>£<br>42,376<br>(25,000)<br>3,635<br>38,458<br>4,721<br>64,190<br>2023<br>£<br>131,050<br>131,050<br>2023<br>£<br>97,647<br>173<br>97,820<br>2023<br>£<br>9,712<br>14,980<br>222<br>809<br>25,723|
|---|---|---|---|---|---|



12 



## Sinai Synagogue, Leeds 

## Notes to the accounts continued 

## for the year ended 31 December 2024 

## **10 Related party transactions** 

## **Trustee expenses** 

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

## **Trustee remuneration and benefits** 

During the year Helen Michael received remuneration of £1,201. No trustee received any remuneration or benefit during the previous year. 

13 



## Sinai Synagogue, Leeds 

## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024 

|2024<br>2023<br>Unrestricted Unrestricted<br>funds<br>funds<br>£<br>£<br>**Income**<br>Subscriptions, donations and legacies<br>210,486<br>184,344<br>Fundraising activities<br>9,904<br>8,874<br>Charitable activities<br>17,098<br>18,880<br>Interest receivable<br>7,728<br>5,035<br>**Total income**<br>245,216<br>217,133<br>**Expenditure**<br>Salaries, NI and pensions<br>144,486<br>92,254<br>Rabbi costs and expenses<br>1,063<br>9,049<br>Travel and subsistence<br>619<br>817<br>Freelance workers<br>1,698<br>13,809<br>Training and conferences<br>828<br>1,474<br>Grants and donations<br>1,744<br>448<br>Printing, postage and stationery<br>5,071<br>2,970<br>Telephone,  internet and streaming<br>2,887<br>1,847<br>IT and software<br>3,582<br>1,011<br>Charity operating costs<br>13,770<br>10,524<br>Rates and water<br>1,226<br>1,351<br>Heat and light<br>14,584<br>8,900<br>Insurance<br>9,036<br>8,112<br>Repairs and maintenance<br>1,907<br>4,466<br>Security<br>2,715<br>879<br>Cleaning and waste<br>2,530<br>2,579<br>Independent examination<br>1,890<br>1,890<br>Legal and professional<br>186<br>425<br>Affiliation fees<br>242<br>47<br>Levies payable<br>47,528<br>23,733<br>Bank charges<br>2,316<br>2,100<br>100 club prizes<br>3,050<br>3,100<br>Depreciation<br>12,254<br>12,401<br>Bad debts<br>6,196<br>4,796<br>**Total expenditure**<br>281,408<br>208,982<br>**Net income / (expenditure)**<br>(36,192)<br>8,151<br>**Fund balances brought forward**<br>1,165,988<br>1,157,837<br>**Fund balances carried forward**<br>1,129,796<br>1,165,988|2024<br>Restricted<br>funds<br>£<br>17,575<br>-<br>-<br>-<br>17,575<br>-<br>-<br>-<br>-<br>-<br>6,584<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,090<br>-<br>-<br>-<br>-<br>5,795<br>-<br>-<br>-<br>-<br>17,469<br>106<br>13,707<br>13,813|2023<br>Restricted<br>funds<br>£<br>19,892<br>-<br>-<br>-<br>19,892<br>-<br>-<br>-<br>-<br>-<br>5,243<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,977<br>-<br>-<br>-<br>1,250<br>5,795<br>-<br>-<br>-<br>-<br>18,265<br>1,627<br>12,080<br>13,707|2024<br>Total<br>funds<br>£<br>228,061<br>9,904<br>17,098<br>7,728<br>262,791<br>144,486<br>1,063<br>619<br>1,698<br>828<br>8,328<br>5,071<br>2,887<br>3,582<br>13,770<br>1,226<br>14,584<br>9,036<br>1,907<br>7,805<br>2,530<br>1,890<br>186<br>242<br>53,323<br>2,316<br>3,050<br>12,254<br>6,196<br>298,877<br>(36,086)<br>1,179,695<br>1,143,609|2023<br>Total<br>funds<br>£<br>204,236<br>8,874<br>18,880<br>5,035<br>237,025<br>92,254<br>9,049<br>817<br>13,809<br>1,474<br>5,691<br>2,970<br>1,847<br>1,011<br>10,524<br>1,351<br>8,900<br>8,112<br>4,466<br>6,856<br>2,579<br>1,890<br>425<br>1,297<br>29,528<br>2,100<br>3,100<br>12,401<br>4,796<br>227,247<br>9,778<br>1,169,917<br>1,179,695|
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