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||||Unrestricted|Restricted|2021|2020|
|---|---|---|---|---|---|---|
|||Note|Funds|Funds|Total|Total|
||||6|6|K|6|
|INCOME AND ENDOWMENTS|||||||
|Donations,<br>giRs and legacies||2|22,448|2,974|25,422|101,003|
|Other Trading Activities|||||||
|Trading<br>activities|||56,260|1,384|57,644|38,549|
|Charitable<br>Activities|||141,002|84,114|225,116|231,760|
|Investment<br>Income|||21,769||21,769|26,530|
|Total Operating<br>Income|||241,479|88,472|329,951|397,842|
|EXPENDITURE|||||||
|Raising Funds|||||||
|Generating<br>Voluntary<br>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<br>Activities|||267,565|85,755|353,320|368,333|
|Total Operating<br>Expenditure|||267,998|89,599|357,597|374,276|
|Net Operating<br>Income||9|(26,519)|(1,127)|(27,646)|23,566|
|Unrealised<br>gains/(losses)|on Investments||148,851||148,851|(105,957)|
|Net Movement<br>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|





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|Voluntary<br>income - donations|and|gifts:|||||
|---|---|---|---|---|---|---|
|Year to 31 March 2021|||Unrestricted|Restricted|||
||||Funds<br>8|Funds<br>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<br>Fund (Representative||Council)||2,460||2,460|
|Welfare Fund Donations|||||489|489|
|Memorial<br>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<br>Fund (Representative||Council)||2,791||2,791|
|Prayer Book Fund||||1,319||1,319|
|Welfare Fund Donations|||||851|851|
|Memorial<br>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<br>Funerals||41,566|||41,566|
|Government<br>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<br>students)||(105)|||(105)|
|High Holyday Tickets||(80)|||(80)|
|Seder tickets||||||
|Wedding<br>Charges||||||
|||56,260|1,384||57,644|
|Year to 31 March 2020||||||
|Non-Member<br>Funerals||20,575|||20,575|
|Hall Hire (including<br>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<br>& New Year Greetings||1,405|||1,405|
|Security Fund|||1,276||1,276|
|Judaica Shop Sales||873|||873|
|Wedding<br>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<br>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<br>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<br>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<br>6|Total<br>6|
||Interest on|Deposits|||80||80|
||Dividends<br>Received||||21,689||21,689|
||||||21,769||21,769|
||Year to 31|March 2020||||||
||Interest on Deposits||||249||249|
||Dividends<br>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<br>Voluntary||Income|||||
||Renewal<br>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<br>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,<br>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<br>for Reform Judaism||Affiliation|24,366||24,366|
|Education|||3,256||3,256|
|Kiddush<br>&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<br>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,<br>Stationery and Advertising|||3,661||3,661|
|Computer Costs|||3,090||3,090|
|Sundry Resources Expended|||2,833||2,833|
|Investment<br>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,<br>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<br>for Reform||Judaism||Affiliation|24,366||24,366|
|Education|||||9,770||9,770|
|Kiddush<br>& Chagim Costs|||||3,126||3,126|
|Langdon<br>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<br>Fees|||||28,517||28,517|
|Caretaker Costs|||||23,620||23,620|
|Insurances|||||8,904||8,904|
|Lighting<br>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,<br>Stationery|and Advertising||||4,445||4,445|
|Computer Costs|||||5,696||5,696|
|Investment<br>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<br>income|||||||
|---|---|---|---|---|---|---|---|
||This is stated aRer charging:|||||2021f|2020|
||Independent<br>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<br>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<br>|dormant<br>subsidiari|dormant<br>subsidiari|es<br>as at 31 M|arch 2021 were a|s follows:|s follows:||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Name ofundertaking|||Class of<br>shares held||'k Held<br>Direct|Capital &<br>Reserves|Profit for<br>the year||Principal<br>activity|||
||||||||6||6||||
||BHRS Development<br>Limited|||Ordinary f1<br>shares||100||||Dormant|||
||BHRS Residential|Limited||Ordinary 61<br>shares||100|1|||Dormant|||
||The companies<br>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<br>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||~la|Hl 2020|~ll|0~I|31I|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<br>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|was committed|to make the following|payments|under|
|---|---|---|---|---|---|---|
|non-cancellable<br>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|



##