CHARITY REGISTRATION NUMBER: 1152757 NORTH HENDON SYNAGOGUE Unaudited Financial Statements 31 August 2025
NORTH HENDON SYNAGOGUE Flnancial Statements Year ended 31 August 2025 Page Trustees, annual report Independent examinef s report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
NORTH HENDON SYNAGOGUE Trustees, Annual Report Year ended 31 August 2025 The trustees present their report and the unaLbdlled financlal slatemenls of the charity for the year ended 31 August 202S. Reference and administrative details Regi¥térad charity name NORTH HENt)ON SYNAGOGUE Charlty iegistration number 1152757 Prlncipal office Hokjers Hlll R08d London NW4 1JP The Irustoes Mr J A Gershllck Mr H L Keller Mr D Z Rabinowitz Mr J E Weisrose Charity Secretary A H Ehreich Independent examiner J Joseph FCA MCMI
NORTH HENDON SYNAGOGUE Trustees, Annual Report (contlnu8dJ Year ended 31 August 2025 Slructure, govemanca and managemenl The Charity is a Charitable InGorporated Organisalion and is govemed by its Constflulion. The day-1041ay affairs of the Charrty are administered by a Board of Man8gement which 15 nomin8ted and elected by the Synagogue membership, and which meets monthly or as requlred to ensure the smooth operation of the Synagogue. The Board of Management manage the Synagogue building and rts contents {'The Shul'l, which were Proded by previous members of Ihe community. The Shul which continues to be used for daily religious SeICe$ and leaming, cannot be valued. None of the Trustees have any benefal Inte$t in Ihe Charily. The Tru51ees will provk1e suftable Irainlng and inductlon procedures lor new Twstees who may be appointed. TRUSTEES Th8 Trustees who seNed during the period were.. Mr J A Gershllck Mr H L Keller Mr D Z Rabinowllz Mr J E Iljeisrose TRUSTEES. RESPONSIBILITIES The Charity's Trustees are responsible for prep8rlng the Trusleas Annu81 Report and the Flnancial Slolements in accordance wtth applicable law and United Klngdom Accounllng Standards {Uned Kingdom Generally Accepted Accounting Praclice). The law applicable lo charities in England and Wales requires the Trustees Io yepa financlal statements for each financial year which give a true and fair view of the slate of aff8irs of the Charity and ol the incoming resource5 and application of resources of the Charity for that period. In preparing thes8 Fin8ncial Statements the Trustees a required lo.. Select suitable o¢¢ounting polie5 and then apply them consislentty.. ' Obsem the rnethods and prlnclples in the Charities SORP,. Make judgements 8nd estinales that atE aSOnable and prudent.. Slate whether applicable accounting standards have boen folk)wed subject to any material departure disc105ed and explained in the Financial Slalements., Prepare the Financial Statements on the golnwncem basis unless it is inappropriate to presume that the Chaiity wlll continue in operation. The Trustees are responsible for keeping proper accounting records that disclose wfÉh reasonable accuracy at any time the financial position of the Charity and enable them lo ensure thal the Financial Slalemenls comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. The Tfuslees are also responsible for safeguarding the assets of the Charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregularitie5.
NORTH HENDON SYNAGOGUE Trustees, Annual Report (conthiu8dJ Year ended 31 August 2025 Objectlves and activlties The object of the Charity and Its prlncipal actlvity is lo advance al promote the Orthodox Jewish Religion and in particular to maintain The Shul and to Fyovide facilrties for FY2yer, relioious worship and loious study. The Trustees confim that they have referred to the guidance contained in the Charity Commission's general guidance on publlc bènefit when reviewing the Chafiiy's aim5 and objectives and in planning future activrties. Achievements and performance Prayer setvKes a held daily with enhanced services on Sabbaths And Fèstivals. R8gular18ctur85 ar8 given by the Syn8gogue's r8lkJlous leader. D8yan D Cohn, Rabbi Sholom Segal, member5 ofthe Synagogue and atso by guest speakets. In addition to the regular funclions and activities the Charity h8S also held services and actilieS for children. The many and varled activities of the Synagogue can be seen on its websrte www.northhendon.Go.uk. Flnanclal revlew Aggregated charitable income is £197,971 12024 £198,787). other income is £11.11612024 £10,587). Total resources expended duiing the year were £209,84312024 £202.2761 as sel out in Ihe Statement of Financial Aclivrties lo these Financial Slatemenls. The financlal results of the Chartty's adlvities for the year are fully refle¢ted In the attached Financial Statements together with the nole5 thereon. RESERVES POLICY 1115 the policy of the Charity to mainlaln unrestricted funds al 8 level which the Trustees Consider appropriate after taking account of the futu commitments of the Charity. RISK FACTORS The Tw51ees have assessed the major risks to which the Charrty is exposed particularfy those relaling lo operation5 and finances 8nd are satisfied that systems a in place to mitlgate exposure to those risk5. Plans for future periods The Trustees will continue to prov¥Je relvJious leÈdership. prayer services and TellouS leaming lo enhance the weligious knowledge of its members and the Cornmunrty.
NORTH HENDON SYNAGOGUE Trustees, Annual Report {Ckn Year ended 31 August 2025 INDEPENDENT EXAMINER J Joseph FCA MCMI, of JKA Accountancy Ltd, has been re-appointed 8s independent ex8miner for the ensulng year The trustees, annual report was approved on ... trustees by.. . 2028 svJned on behalf of the board ol Mr D Z Rabinowitz Truste8 Mr B Bergman Treasurer
NORTH HENDON SYNAGOGUE Independent Examinerfs Report to the Trustees of NORTH HENDON SYNAGOGUE Year ended 31 August 2025 I report lo the twustees on my examination of the finanoal stalernen15 of NORTH HENDON SYNAGOGUE I'lhe ch8rity) for Ihe year ended 31 Augusl 2025. Respongibilities and ba$1$ of report As the trustees of the charity, you are responsible for the preparation of the fln8ncial statements in ac¢ordance wrih the requirements of the Charities Act 2011 ('the Act,). I report in speCt of my examination of the charity's financial st8temenls carried out under SeCtn 145 of the 2011 Act and In carrying out my ex8mlnalion I have followed all the applicable Directlons given by the Charily Commisslon under section 145{5)Ib) of the Acl. Independent examin•¢s •tat•m•nt I have comp181ed my examination. I confim that no materfal matters have come to my attention In connection with the examination glving me cause to t*lieve that in any material respect.. accounting records wore not k8Pt in r6sp6cl of the cttarily as quired by section 130 of the Act; or the financial 518temenls do not accord wllh those records., or the financial slatements do not comply with the 8ppIIc8ble requlremenls concerning the fomi and content of accounts sel out in the Charities (Accounls and Reports) Regulations 2008 other than any requirement that the accounls give a Irue and fai¢ view which is not a matter consKlered as part of an independent examination. I have no conrEms and have come across no other matters In conneclk)n with the examination lo which lenlion Should be drawn In this port in order to enable a proper underslarKling of the accoun15 lo be reached. J Joseph FCA MCMI Independent Examiner JKA ArLountancy Ltd Marfborough House 298 Regenls Park Road London. N3 2SZ , 2028
NORTH HENDON SYNAGOGUE Statement of Financial Activities Year ended 31 August 2025 202S Unrestricted Restricted funds funds 2024 Tot81 Funds Total Funds Not• Incoming rosourcos Donations and legacies Other income 142.397 10,720 55.574 197.971 11,116 198,787 10.587 Total incoming re$ource8 Rosources Expended CharfÉable activities (Xher expenditure Total resourc•$ expended 153,117 55,970 209,087 209,374 6,6,7 143.951 7.805 58,087 202,038 7.605 194,807 7,469 202,276 151,558 58,087 209,643 Net In¢om•llexpendllur•) and n8t movement sn fundi 1,561 (2,11n 15561 7,098 Reconciliation of funds Funds browhl forward 13 73,855 30,045 103,700 98.601 Total funds carriod forward 13, 14 75,218 27.928 103,144 103,699 The slatemenl of financial activiiies includes all oains and losses recognised in the year. All income and expenditure derfve from conllnulno act1118$. The ntX•8 on p•gu 8 to 12 form part of tho*0 flnanclal •tatement8.
NORTH HENDON SYNAGOGUE Statement of Financial Position As at 31 August 202S 2026 Restricled funds Total funds 2024 Unrestricted funds Total funds Current Assets Debtors Cash at bank and in hand 11 17,495 69.432 12,036 30,518 29,531 99,960 19,167 1 IX,281 Total ¢urr•nt assets Less: Creditors: amounts falling duo within one year 86,927 42,554 129,481 125.448 12 11,711 14,626 26.337 21,749 Net currem assets 75,216 27.928 103,144 103,899 Total assets less current liabiliti•s 14 75,218 27.928 103.144 103,699 Funds of the Charity Unrestricted fund$ General funds Restricted funds 13 75,218 75,216 27,928 103,144 73,655 30.044 27,928 27,928 Total charlly funds 14 75,216 103,699 These fi ancial sl8tements were approved by the board of trustees and aulhorised for issue on the ..2026 and are spaned on behalf of the board by.. Mr D Z Rabinowrtz Tmslee Mr 8 Bergman Treasurer Th¢ notès on pages 8 to 12 form part of these financial statemwts.
NORTH HENDON SYNAGOGUE Notes to the Financial Statements Year ended 31 August 2025 General infomialion The charity is a public benefrt entrty and a registered chaniy in England and Wales and a CIO, Chaiiiable Incorporated Organisalion. The address of the pnncipal office is Holde Hill Road, London. NW4 1JP. Staternenl of cornpllan These financial statements have been ppared in eompllance with FRS 102, The Financial Reporting Standard applicablè in the UK and the Republic of Ireland,, the Slatemenl of Recommended Practlcé applicable lo chaniies preparing their arxounts in accordance whh the Financial Reporting Standard apIcae in the UK and Republic ol Ireland {FRS 102) (Chafities SORP IFRS 102)) and the Charities Acl 2011. Accounllng pollcies Th• •ynagogu• building and its contents. The Ch8ri1y hohjs the Synagogue Buildbno and ils contents for rts members and the communlty. 11 is conshjered a Herrtage A55et speclfically for the objects of the Ch8rity. Th8 Syn8oogue building and Its contents were gcqulred many years ago 8nd11 Ls dlfficJJlt lo attlile its cost or value. Newly acquired heritage assets would be capiialised and included at cost In¢ludlng any Inadental expenses of acquisition. Ttte very k)ng expectèd lives of herltage assets. due to Ihelr n8ture. value and need lo be protected and preserved means th81 depreciallon is not material and is, therefore, nol proviJed. 8a81$ of pr•parntion The financlal statements have been prepared on the hislorical cosl basis, as mOdifd by the revaluallon of certain financial assets and liabilittes and investment properties measured at fair value through income or expenditu. The flnanclal statements are prepared In slerllng, whlch Is the fundlon81 currency of the enlty. Golng concem There 8re no material uncertainties about the chaftty's abllity lo contlnue operating. Judgements and key sources of osllmallon un¢ertalnty The preparallon of the flnanclal statements requires management lo make judgements. estimates and assumptions that affect thè amounts reported, These estimates and ludgemenls 8re conlinu8lly VieWed and 8re based on experience and other factors, including expeclallons of future events th8t are believed to be reasonable undef the circurnstances. Fund accounting Unrestricled funds are available for use al the discretion of the Iruslees to further any of the charlty's purposes. Restricted funds are suty'eoled to $trict10n$ on their expendUre declared by the donor or through the terms of an appeal and fall Into one of Iwo sut*dasses'. $1ed inwme funds or endowment funds.
NORTH HENDON SYNAGOGUE Notes to the Financial Statements {conthiwdJ Year ended 31 August 2025 3. Accounling policies {COrtthd) Incoming resources All incoming resources are included in the stalem¢nl of financial activities when enlAlemenl has Passed to ltte chariiy., li is pmbable that the economic l*nefits associated wtth the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are apled to p8rticular calegones of income.. income from donations or grants is recognised when there 15 evKlence of entitlement lo the gift. recelpl is probable, and rts amounl can be measured reliably. legacy in¢om¢ is recognised when rec¢ipt is probable, and entitlement is established. income from donated goods is measu¢ at the lalr value of the goods unless thls15 Impra(alo91 lo rneasu reliably, in whicn case the value is derived from the oosl to the donor or Ihe eslimaled resale value. Donoled fa¢llllies and seN¢es are recognised in the accounts when received if the value can be liablY meosured. No amunts are included for the contribution of gener81 volunteers. R•sourc•8 oxp•nd•d Expendrture is recognised on an accruals basls a5 a Ilabilily is incurred. ExperKliture in¢ludes any VAT which cannot be f(tlly recovered, and is classified under headings of the statement of finonci81 acilvitles lo which il relates.. expenditure on raising funds includ85 the costs of all lundraislng 8Ctivrties. expenditure on charllable activities includes all costs incurred by 8 charity in undertaking activities th81 further tts ch8ri18ble aims for the benefft of its benefici8ries, including those support costs and costs relallng lo the governance of the charity 8PPOrtioned lo charilable adlvrties. other expendtture includes all expendrture that is nemher lated lo raising funds for the charrty nor part ol rts expenditure on chafllable activrties. All costs are allocated to expenditure eAlegories reflectlng the use of the resource. Direct costs allTlbutab5e lo a single activily are allocated directly lo thai a¢iivily. Sh8red costs a apportloned between the activities they contribute lo on a Teasonable, justifiable, and consistent basis. Financlal Instrurnents A finanaal asset or a financial liabilily is COgniSed only when the entrty becomes 8 party to the contractual prowsions of Ihe instrument. B8sic financial instruments are inf(ially recognised al the amount receivable or payable including ony related Ir8n5action costs, unless the arrangement C£Jnslilules a financino transaction, where it is recognised at the present value of the future payments discounted al a market rale of interest for a Similar debt in5tfument.
NORTH HENDON SYNAGOGUE Notes to the Financial Statements (tofflthu•dJ Year ended 31 August 2025 Donations and le9acies Unrestricted Restricted Total Total Funds 2025 Funds 2025 Funds 2025 Funds 2024 Donatlons Donations - meM[ship and sealing Donations - offerings and donations Donations - Yom Kippur other appeals Donations - sponsorship and surKIry income Donations - other TOTAL DONATIONS RECEIVED 63.428 16,473 63.428 72.047 59,901 70,500 55,574 12,050 12,050 11,748 22,818 27,628 142,397 22,818 27.628 197 971 23.122 33,518 198,787 SS.574 Contributions towards burial fees Interest ceiVed TOTAL OTHER INCOME 7,830 2,890 7,830 7,899 2,888 10,587 398 396 TOTAL INCOME 153117 55,970 209 374 Expendllure on charitabl• activities by fund type Unrestricled Restricted Total Total Funds 2025 Funds 2025 Funds 2026 Funds 2024 Charft8lAe activity 143.951 58,087 202,038 194.807 Expandlture on charltable acll¥ltl•s by actlvlty type Aclivltles undertaken Total Total directly 2025 Funds 2026 Funds 2024 Provision of synagogue facllllles for rellolous and communal use - unreslri(#ed Supportlng the needy - reslrfcled 143,951 58,087 143,951 58,087 148,563 46,244 Analysis of charilable granti UnStrICted Restricted Total Total Funds 2025 Funds 2025 Funds 2025 Funds 2024 Gfanls to inslitthlons 14,946 38,110 63,056 33,344 Grants to indivNJuals 19,977 19.977 27.404 Tot81 grants 14.946 58,087 73,033 80,748 10-
NORTH HENDON SYNAGOGUE Notes to the Financial Statements (¢onllnue¢l) Year ended 31 August 2025 Independent gxamination fees No fees were levied by the independent examiner, who conducts hi5 services on 8 voluntary basis, both in the current and VIouS year. Staff costs The total employee costs including National Insurance cL)ntrtbutlons for the rewrtlng pertod are as follows.. 2026 2024 Total emrAoyee Costs 74,205 78,462 The average head count of employees durfng the year was 4 (2024.. 4). The average number of employees during the year is analysed as follows". 2025 No. 2024 No. Number ol Synagogue stalf No employee recelved remuneration of more than £80,000 during the year12024'. Nil). 10. Tru$teo r•munerntion and expenses No remuneratlon or other benefrts from employment with the synagogue were feceived by th8 Truslees. 11. Debtors 202S 2024 Other debtors Reslricled Unreslricled 12,036 17,495 9,828 9,541 Total 29,531 19.167 12. Croditor8: amount$ falling due wlthln one year 2025 2024 Other Creditor5 Reslricled Unrestricted 14.626 11,711 26.337 8,166 13.583 Total 21.749 11
NORTH HENDON SYNAGOGUE Notes to the Financial Statements Year ended 31 August 2025 13. Analysbs of fund rnovements In the year Unrestrfcted funds 2025 Balance Balance clfvld Income Expenditure General Funds 73,655 153.117 151.558 75,216 Total Funds 73,655 153,117 151,556 75,216 14. Analysis of net assets b•lwe•n funds Unrestricted Reslrl¢ted Total Funds Tolal Funds Funds 2025 Funds 2025 2025 2024 Current assets CdItorS less than l year Not assets 86,927 (11,711) 75,216 42,554 114,6261 27,928 129,481 {26,337 103,144 125,448 121.749) 103,699 12-