2021-03-31-accounts - Brighton & Hove Reform Synagogue

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			Unrestricted	Restricted	2021	2020
		Note	Funds	Funds	Total	Total
			6	6	K	6
INCOME AND ENDOWMENTS
Donations, giRs and legacies		2	22,448	2,974	25,422	101,003
Other Trading Activities
Trading activities			56,260	1,384	57,644	38,549
Charitable Activities			141,002	84,114	225,116	231,760
Investment Income			21,769		21,769	26,530
Total Operating Income			241,479	88,472	329,951	397,842
EXPENDITURE
Raising Funds
Generating Voluntary Income				3,844	3,844	4,337
Goods sold and services provided			433		433	1,606
Total cost ofraising funds			433	3,844	4,277	5,943
Charitable Activities			267,565	85,755	353,320	368,333
Total Operating Expenditure			267,998	89,599	357,597	374,276
Net Operating Income		9	(26,519)	(1,127)	(27,646)	23,566
Unrealised gains/(losses)	on Investments		148,851		148,851	(105,957)
Net Movement in Funds			122,332	(1,127)	121,205	(82,391)
Total Funds Brought Forward			831,587	98,354	929,941	1,012,332
Total Funds Carried Forward			953,919	97,227	1,051,146	929,941

Voluntary income - donations	gifts:
Year to 31 March 2021		Unrestricted	Restricted
		Funds 8	Funds f		Totalf
Legacies		11,719			11,719
Kol Nidre Building Appeal		3,885			3,885
Donations		3,411			3,411
Yahrzeit		2,983			2,983
Renewal Fund (Representative	Council)		2,460		2,460
Welfare Fund Donations				489	489
Memorial Board		450			450
Prayer Book Fund				25	25
Youth Fund
		22,448	2,974		25,422
Year to 31 March 2020
Legacies		72,254			72,254
Donations		16,432			16,432
Kol Nidre Building Appeal		4,215			4,215
Yahrzeit		2,978			2,978
Renewal Fund (Representative	Council)		2,791		2,791
Prayer Book Fund			1,319		1,319
Welfare Fund Donations				851	851
Memorial Board		150			150
Youth Fund				13	13
		96,029	4,974		101,003

Year to 31 March 2021		Unrestricted	Restricted	Restricted
		Funds	Funds		Total
					E
Non-Member Funerals		41,566			41,566
Government grant income		12,585			12,585
Security Fund			1,204		1,204
Judaica Shop Sales		1,184			1,184
Adverts & New Year Greetings		825			825
Catering team, Seder and Functions		285			285
Board ofDeputies				180	180
Hall Hire (including students)		(105)			(105)
High Holyday Tickets		(80)			(80)
Seder tickets
Wedding Charges
		56,260	1,384		57,644
Year to 31 March 2020
Non-Member Funerals		20,575			20,575
Hall Hire (including students)		7,453			7,453
Catering team, Seder and Functions		2,644			2,644
Seder tickets		1,948			1,948
High Holyday Tickets		1,655			1,655
Adverts & New Year Greetings		1,405			1,405
Security Fund			1,276		1,276
Judaica Shop Sales		873			873
Wedding Charges		450			450
Board ofDeputies				270	270
		37,003	1,546		38,549
Incoming Resources from Charitable	Activities
Year to 31 March 2021		Unrestricted	Restricted
		Fundsf	Funds		Total E
Subscriptions		117,621			117,621
Income from Members for Funerals			60,022		60,022
Jewish Joint Burial Society			24,092		24,092
Income Tax Recoverable on Subscriptions
and Donations		17,946			17,946
Religion Classes		3,635			3,635
Stone Settings		1,800			1,800
		141,002	84,114		225,116
Year to 31 March 2020
Subscriptions		129,740			129,740
Income from Members for Funerals			41,365		41,365
Jewish Joint Burial Society			27,851		27,851
Income Tax Recoverable on Subscriptions
and Donations		19,164			19,164
Religion Classes		11,190			11,190
Stone Settings		2,450			2,450
		162,544	69,216		231 760

5.	Investment	income
	Year to 31	INarch 2021			Unrestricted	Restricted
					Fundsf	Funds 6	Total 6
	Interest on	Deposits			80		80
	Dividends Received				21,689		21,689
					21,769		21,769
	Year to 31	March 2020
	Interest on Deposits				249		249
	Dividends Received				26,281		26,281
					26,530		26,530
6.	Raising funds
	Year ended	31 March 2021			Unrestricted	Restricted
					Funds	Funds	Total
					6		6
	Costs ofGenerating Voluntary		Income
	Renewal Fund (Representative			Council)		2,460	2,460
	Security	Fund				1,204	1,204
	Board ofDeputies					180	180
	Fundraising:	Costs ofgoods sold		and services provided
	Judaica	Shop			433		433
					433	3,844	4,277
	Year ended	31 INarch 2020
	Costs of Generating Voluntary		Income
	Renewal	Fund (Representative		Council)		2,791	2,791
	Security	Fund				1,276	1,276
	Board ofDeputies					270	270
	Fundraising:	Costs ofgoods sold		and services provided
	Catering	team, Seder and	Functions		856		856
	Judaica	Shop			750		750
					1,606	4,337	5,943

Year to 31 March 2021			Unrestricted	Restricted
			Funds	Funds	Total
			6	8	8
Costs directly related to activities:-
Administration, Cheder and Welfare Costs			85,450		85,450
Funeral Costs			17,259	60,467	77,726
Rabbinic Costs and Expenses			68,608		68,608
Jewish Joint Burial Society				25,258	25,258
Movement for Reform Judaism		Affiliation	24,366		24,366
Education			3,256		3,256
Kiddush &Chagim Costs			1,452		1,452
Youth Fund				30	30
			200,391	85,755	286,146
Support costs allocated	to activities:-
Caretaker Costs			11,081		11,081
Insurances			9,620		9,620
Repairs and Maintenance			7,737		7,737
Accountancy			6,780		6,780
Lighting and Heating			4,804		4,804
Telephone			4,533		4,533
Legal and Professional			4,212		4,212
Water Rates			3,960		3,960
Printing, Stationery and Advertising			3,661		3,661
Computer Costs			3,090		3,090
Sundry Resources Expended			2,833		2,833
Investment Management	Fees		2,241		2,241
Depreciation			1,861		1,861
Credit Card Charges			750		750
Travel Expenses			11		11
			67,174		67,174
			267,565	85,755	353,320

Year to 31March 2020	Year to 31March 2020	Year to 31March 2020			Unrestricted	Restricted
					Funds	Funds	Total
					8	8	8
Costs directly related toactivities:-
Rabbinic Costs and	Expenses				66,973		66,973
Administration, Cheder and Welfare Costs					66,694		66,694
Funeral Costs					10,289	44,970	55,259
Jewish Joint Burial Society						25,840	25,840
Movement for Reform		Judaism		Affiliation	24,366		24,366
Education					9,770		9,770
Kiddush & Chagim Costs					3,126		3,126
Langdon Foundation		appeal			1,845		1,845
Welfare Assistance						190	190
Youth Fund						119	119
					183,063	71,119	254, 182
Support costs allocated			to activities:-
Redevelopment Fees					28,517		28,517
Caretaker Costs					23,620		23,620
Insurances					8,904		8,904
Lighting and Heating					9,930		9,930
Accountancy					6,240		6,240
Repairs and Maintenance					5,346		5,346
Sundry Resources Expended					5,713		5,713
Printing, Stationery	and Advertising				4,445		4,445
Computer Costs					5,696		5,696
Investment Management			Fees		3,013		3,013
Telephone					4,764		4,764
Water Rates					3,157		3,157
Legal and Professional					2,737		2,737
Credit Card Charges					1,097		1,097
Depreciation					786		786
Travel Expenses					186		186
					114,151		114,151
					297,214	71,119	368,333


Staffcosts			2021	~22
			E	E
Salaries			134,234	144,417
Social security costs			5,996	7,743
Pension and	life insurance	costs	5,677	4,826
Redundancy	costs		19,022
			164,929	156,986

9.	Net operating income
	This is stated aRer charging:					2021f	2020
	Independent Examiner's fee					6,780	6,240
	During the year, the Synagogue	also incurred fees of Enil (2020:Enil) in respect oftax advisory services and
	Enil (2020:E234) in respect of	other advice from the Independent	Examiner.
10.	Tangible fixed assets		Freehold	Fixtures		Office and
		Land and		and		Computer
		~89 ln		~Fittin s		~Eme t	Total
	Cost		E	E			E
	At 1 April 2020		161,281	75,032		13,504	249,817
	Additions					3,883	3,883
	At 31 March 2021		161,281	75,032		17,387	253,700
	Depreciation
	At 1 April 2020			73,523		12,936	86,459
	Charge for Year			377		1,484	1,861
	At 31 March 2021			73,900		14,420	88,320
	Net book value at
	31 March 2021		161,281	1,132		2,967	165,380
	31 March 2020		161,281	1,509		568	163,358
11.	Fixed asset investments			Investment	in	Other
				subsidiaries		investments	Total
	Cost or market value			E		E	E
	At 1 April 2020				2	670,990	670,992
	Disposal at cost					(2,128)	(2,128)
	Unrealised fair value gains					148,851	148,851
	At 31 March 2021				2	817,713	817,715
	Net book value at
	31 March 2021				2	817,713	817,715
	31 March 2020				2	670,990	670,992

	Details ofthe Synago	Details ofthe Synago	gue's	dormant subsidiari	dormant subsidiari	es as at 31 M	arch 2021 were a	s follows:	s follows:
	Name ofundertaking			Class of shares held		'k Held Direct	Capital & Reserves	Profit for the year		Principal activity
							6		6
	BHRS Development Limited			Ordinary f1 shares		100				Dormant
	BHRS Residential	Limited		Ordinary 61 shares		100	1			Dormant
	The companies are	both registered			in England	and Wales and have their Registered			Office	address as the	Synagogue.
12.	Debtors and prepayments									2021	2020
										6	6
	Other debtors									12,122	18,012
	Prepayments									4,914	10,559
	Accrued Income										35,000
										17,036	63,571
13.	Cash at bank and	in	hand							Total	Total
							Unrestricted	Restricted		Funds	Funds
							Funds	Funds		2021	2020
							6		6	6	6
								95,832		95,832	72,259
14.	Creditors: Amounts		falling	due within one		year				2021	2020
										6	6
	Other creditors and	accruals								44,456	39,037
	Deferred income											194
	Social security and	other taxes								2,434	2,907
										46,890	42,	138

15.Restricted funds		Hl 2020	~ll	0~I	hrr21
		6	6	6	K
Funeral Expenses Fund		30,420	60,022	60,467	29,975
Jewish Joint Burial Society		28,608	24,092	25,258	27,442
Prayer Book Fund		12,937	25		12,962
Youth Fund		9,342		30	9,312
Fit Out Fund		8,901			8,901
Welfare Fund		6,368	489		6,857
Scroll Repair Fund		1,778			1,778
Renewal Fund (Representative	Council)		2,460	2,460
Security Fund			1,204	1,204
Board ofDeputies			180	180
		98,354	88,472	89,599	97,227

Analysis of	Net Assets betw	een funds
		Tangible		Cash at	Other Net
		Fixed		Bank and	Assetsl
		Assets	Investments	in hand	~ubllltl	Total
		6(Note 10)	8(Note 11)	f(Note 13)		E
Restricted	Funds			95,832	1,395	97,227
Unrestricted	Funds
General			817,715		(29,176)	788,539
Designated		165,380				165,380
Net Assets		165,380	817,715	95,832	(27,781)	1,051,146

At 31 March 2021, Brighton	At 31 March 2021, Brighton	& Hove Reform Synagogue	to make the following	payments	under
non-cancellable operating		leases:
			2021		2020
				E	8
Due within	1 year			786	786
Within two	to five years			1,376	2,162
				2,162	2,948