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2026-03-31-accounts

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Charity Registration No. 1155461

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Trustees' Report For the Year Ended 31 March 2026

The Board present their Annual Report, together with the unaudited financial statements, for the year ended 31 March 2026.

Structure Governance and Management

The Synagogue became a Charitable Incorporated Organisation (CIO) on 13th July 2013. The Synagogue's first constitution as a CIO was registered by the Charity Commission on 24 January 2014 and a new Constitution was registered on 13th April 2024.

The 2024 constitution determines the powers and activities of the Trustees, which it describes as members of the Board, also known as the Council. It also sets out how the Trustees and Honorary Officers should be elected and how long they may serve. The re-election process is based on a third of the Board retiring each year. The maximum permitted length of service is three terms of office but, within their terms as trustees, the Chair and Vice-Chair may only serve in that office for two terms. The Board may at any time decide to appoint a new Trustee, whether in place of a Trustee that has retired or been removed, or as an additional Trustee, providing that the limit on number of Trustees set out in the Constitution is not breached.

The Board generally meets monthly, always or mostly in person, and considers a large variety of issues related to the Synagogue's administration. Administrative tasks are generally delegated to members of the Synagogue staff, but they at all times act under Board instruction.

In seeking candidates for the Board from among members, the Chair considers the skill mix already represented and whether new skills are required (e.g. Human Resources, Project management). Another focus is ensuring that that there is adequate diversity in terms of gender, age, specific activity interests (e.g. Cheder, religious services), lived experience and background.

Objectives and Activities

Under the Constitution the object of the Synagogue is “... to advance the Jewish religion, in particular, but not exclusively, by supporting and maintaining the Synagogue”.

In practice, this means that the Synagogue prioritises the following areas:

Achievements and Performance during the year

Adult membership was 343 at end December 2025 (2024 - 362) and child membership was 94 (2024 - 90). This was the tenth consecutive year in which our adult membership declined, for reasons which are not always known, but certainly include the passing of older members and demographic change in the Jewish population nationally.

All services continue to be conducted in the Shul and are also available on Zoom. Our singers led by Sioned Vos make a big difference. Our Rabbi leads all services, delivering services which he takes much trouble to prepare. His sermons are available on our website. Rabbi encourages lay readers to participate in leading services and has also encouraged adult members to request a Bar/Bat Mitzvah. Services have been most ably assisted by Tony Rosenfield, our Senior Warden for many years, now recently retired, together with his group of assistant wardens.

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Trustees' Report (continued) For the Year Ended 31 March 2026

Our numerous activity groups continued to cater for a growing number of requirements. We have had members and others studying religious texts under the Rabbi and the book-club is well supported.

Once again, our greatest achievement continues to be our Cheder Religion School, led with great skill and care by Sara Bucciarelli. Our Youth Leader from a local University manages youth activities.

Our Membership Engagement project is now in its fifth year. We have greeters for Shabbat services and Befrienders for new members. We also have a Small Groups West social team, for members who live in the Shoreham to Littlehampton area. This group meets bi-monthly on a Friday evening at members’ homes as well as hosting occasional social events.

Kiddushim, other simchas (celebrations) and other social events take place regularly with food provided by our excellent Catering Team led by Debra Goodman. The year’s highlight is the Second Night Communal Seder which is always well-supported, in no small part due to the highly appreciated catering provided by Debra and her team.

Helping Hands, the local charity, have continued their popular teas for the elderly in our AJEX Hall. Welfare activity continued mostly by phone calls made by our dedicated team to elderly and less mobile members, and always with the support of our Rabbi. Rabbi holds a monthly ‘tea and cake’ afternoon and this is open to all members.

Synagogue Administrator, Caroline Mackay, runs the Synagogue office efficiently and always provides a friendly welcome. We have been very fortunate to have had the benefit of Liz Shaw assisting as a volunteer in the office, especially when Caroline is absent or in need of additional help. Our office is normally open three mornings a week.

Security has been an increasing concern due to all the events that affected the Jewish community in the period under review. Our security team led by Adam Ma’anit, with support from Community Security Trust (CST), has provided increasingly strong and professional security measures, leaving the congregation to feel as well protected as it might.

Our Rabbi, the Board and all concerned continue to do what they can to promote the interests of Israel and to support the fight against antisemitism.

The Board continued to meet monthly in person.

Financial Review

Our total income in 2026 was £307,330 (2025: £300,668) up 2.2%. Excluding funerals our controllable “operating income” was £208,873 (2025: £209,955). Subscription income declined by £4,544 or 3.5% to £124,538. We also had similar reduction in income from High Holy Day tickets and social events. Disappointingly the Kol Nidre appeal only raised £3,676 in the current year. Funeral related income also increased but was more than offset by higher funeral costs. For obvious reasons this is a volatile number without any trend and cannot be predicted.

Total Expenditure in 2026 was £368,502 (2025: £352,322) up 4.6%. On a controllable “operating expenditure” basis, excluding funerals and redevelopment fees, it was £284,842 (2025: £282,322). Staff costs comprise 34.5% of these costs and despite giving inflation-based pay rises, they were down 7.3 % as a result of concerted efforts to save costs and mobilise volunteers. The utility costs almost doubled at £ 20,219 (2025: £10,626) due to the gas consumption not being read by British Gas on a monthly basis. As mentioned in last year's report, we had built up a backlog of repairs, and this year we spent £13,040 (2025: £4,027) on repairs and maintenance.

The net operating deficit as shown in these accounts, before investment profit was £61,172 (2025: £51,654). Noncontrollable items in 2026 included a substantial gain in investment valuation of £50,294 (2025: £848 loss). We withdrew cash of £50,000 (2025: £75,000) from our long-term investments during the year to cover the cash outflow resulting from the continuing deficits. Due to the withdrawal, the closing portfolio valuation was £702,615 (2025: £701,850).

Page 2

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Trustees' Report (continued) For the Year Ended 31 March 2026

Reserves

Cash balances increased this year to £55,360 (2025: £40,350) benefitting from some of the cash withdrawn from the investment portfolio. Free (General) reserves after deduction of fixed assets yet to be depreciated have reduced marginally to £689,351 (2025: £698,977) and the restricted reserves have increased to £31,003 (2025: £30,952). Our reserves remain far above the safety-net level which the Board believes should be more than £100,000 to cover emergencies and cushion against large swings and seasonality in income and expenditure, not least from unpredictable events such as funerals and legacies.

Redevelopment and Listing of the Synagogue Building

On 3 March 2025 the Board was informed by Historic England that the building had been listed Grade 2. In April 2025, the Board applied to the Department of Culture, Media and Sport for this listing decision to be overturned. We were informed in March 2026 that our application had been rejected. This was very disappointing.

The Option Agreement which had been signed with Perth Securities and Investments Limited has now expired.

The Board has created a new Building Strategy Group (BSG) with Michael Harris as its Chair and Kevin Morrison its Vice-Chair. Work on longer term options is now underway.

Going Concern

The Board has concluded that, due to various factors including the Synagogue's level of cash and investments, there is a reasonable expectation that the Synagogue has adequate resources to continue in operational existence for the foreseeable future. Consequently, the financial statements are prepared on a going concern basis.

The Coming Year

The Board have prepared a preliminary budget for 2026-27 and expects to incur a slightly increased operating deficit. We know that elements of our income such as legacies, funerals and investment performance are anyway uncertain. We plan to focus as follows -

Page 3

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Trustees' Report (continued) For the Year Ended 31 March 2026

Public Benefit

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit and the specific guidance relating to bodies for the advancement of religion. We are constitutionally required to prioritise the provision of Jewish religious services, and the Board performs that duty through the employment of a Rabbi, the training of lay readers, and the provision of an appropriate Sanctuary. In addition, in normal times the Board fulfils its duty for "other charitable activities" through active dedication to:

Trustees

The Trustees who were Members of Board and served throughout the Year unless stated were:

Honorary Officers
Chair
Sharon Rose
Vice Chair
Michael Harris
Secretary
Debra Goodman
Senior Warden
Anthony Rosenfield
Treasurer
Ralph Baker (appointed 14 October 2025)
Peter Vos (retired 14 September 2025)		 Other Council members
Michelle Epstein
Michelle Kay
Adam Ma'anit
Erez Peer (resigned 16 October 2025)
Elizabeth Shaw
Paul Wiltshire

Page 4

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Trustees' Report (continued) For the Year Ended 31 March 2026

Legal and Administrative Information

The Synagogue is a constituent member of the Movement for Reform Judaism (now the Movement for Progressive Judaism), which is also a registered charity. These accounts have been drawn up in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities'.

Risk Management

The concerns of the Board include the additional costs which listed status will bring for future maintenance and repairs. The long-term decline in membership numbers also remains a major focus, with much of our activity intended to bolster recruitment and encourage member families to maintain their membership in the long-term.

Fixed Assets

The movements in Fixed Assets during the year are set out in Note 10 of the financial statements.

Statement of the Board's Responsibilities

The Board are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Synagogue and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deeds. They are also responsible for safeguarding the assets of the Synagogue and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board Palmeira Avenue Hove East Sussex BN3 3GE

Sharon Rose Chair

Date: 29/6/2026

Page 5

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Independent Examiner's Report to the Members of Brighton and Hove Synagogue

I report on the accounts of Brighton and Hove Reform Synagogue for the year ended 31 March 2026, which comprise the Statement of Financial Activities, Balance Sheet and related notes.

Respective Responsibilities of Trustees and Examiner

The Synagogue's Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Synagogue’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Synagogue’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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.

Betchworth House 57 - 65 Station Road Redhill Surrey RH1 1DL

James Saunders (FCCA, DChA) On behalf of Moore Kingston Smith LLP Chartered Accountants

Date: 29/6/2026

Page 6

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Unaudited Statement of Financial Activities For the year ended 31 March 2026

Note
INCOME AND ENDOWMENTS
Donations, gifts and legacies
2
Other Trading Activities
Trading activities
3
Charitable Activities
4
Investment Income
5
Total Operating Income
EXPENDITURE
Raising Funds
Generating Voluntary Income
Goods sold and services provided
Total cost of raising funds
6
Charitable Activities
7
Total Operating Expenditure
Net Operating Income
9
Unrealised gains/(losses) on Investments
Transfers between funds
15
Net Movement in Funds
Total Funds Brought Forward
Total Funds Carried Forward		 Unrestricted
Funds
£
13,734
35,960
229,392
22,764
301,850
-
986
986
355,280
356,266
(54,416)
50,294
(6,807)
(10,929)
864,589
853,660		 Restricted
Funds
£
669
4,811
-
-
5,480
11,528
-
11,528
708
12,236
(6,756)
-
6,807
51
30,952
31,003		 2026
Total
£
14,403
40,771
229,392
22,764
307,330
11,528
986
12,514
355,988
368,502
(61,172)
50,294
-
(10,878)
895,541
884,663		 2025
Total
£
11,569
40,515
225,813
22,771
300,668
7,722
1,922
9,644
342,678
352,322
(51,654)
(848)
-
(52,502)
948,043
895,541

Page 7

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Balance sheet As at 31 March 2026

Fixed Assets
Tangible Assets
Investments
Current Assets
Judaica Shop Stock
Funeral Plots
Debtors and Prepayments
Cash at Bank and in Hand
Current Liabilities
Creditors: Amounts falling due
within one year
Net Current Assets
Total Net Assets
Accumulated Funds
Restricted Funds
Unrestricted Funds - Designated
Unrestricted Funds - General		 Note
10
11
12
13
14
15
16		 £
£
164,309
700,408
864,717
1,695
372
15,011
55,360
72,438
(52,492)
19,946
884,663
31,003
164,309
689,351
853,660
884,663
2026		 £
£
165,612
700,718
866,330
1,806
372
20,896
40,350
63,424
(34,213)
29,211
895,541
30,952
165,612
698,977
864,589
895,541
2025		 £
£
165,612
700,718
866,330
1,806
372
20,896
40,350
63,424
(34,213)
29,211
895,541
30,952
165,612
698,977
864,589
895,541
2025
866,330
29,211
895,541
30,952
864,589
895,541

29 June 2026 Approved by the Synagogue Council on ………………………...………. and signed on its behalf by

............................................................. Sharon Rose - Chair ............................................................. Ralph Baker - Treasurer

Page 8

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements For the Year Ended 31 March 2026

1. Accounting Policies

(a) Accounting convention

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Synagogue is a public benefit entity for the purposes of FRS 102 and a registered charity and therefore has also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP) and Charities Act 2011.

(b) Going concern

It is very difficult for the Trustees to form reliable estimates of forecast income and expenditure and some by its nature, such as legacies, is inherently uncertain. However, the Trustees have concluded that due to various factors including the Synagogue’s level of cash and investments, there is a reasonable expectation that the Synagogue has adequate resources to continue in operational existence for the foreseeable future. Consequently, the financial statements are prepared on a going concern basis.

(c) Basis of preparation of accounts

The charity controls two subsidiaries. It does not prepare consolidated accounts since it does not meet the criteria in the Charities Act 2011 (and applicable regulations) which require preparation of consolidated accounts.

(d) Subscriptions

Subscriptions due for the current year are included, after making allowance for any amounts that are unlikely to be collected.

(e) Donations, legacies, etc

Voluntary income includes donations and legacies, grants and fundraising income and is included in full in the period in which it is receivable. Legacies are considered receivable when the amount can be reliably measured and receipt is reasonably certain.

(f) Resources expended

Expenditure is recognised on an accruals basis, gross of irrecoverable VAT. The financial statements distinguish between the following subheadings:

Cost of raising funds

This category includes all expenditure relating to the cost of goods sold and services provided, along with the cost of generating voluntary income.

Cost of charitable activities

This category includes all expenditure on activities in furtherance of the charity's objects together with expenditure on costs incurred in support of the charitable activities undertaken by the charity.

(g) Restricted and unrestricted funds

The accounts distinguish between restricted and unrestricted funds. The former are subject to restrictions on the purposes for which they may be used. Unrestricted funds are those where there are no externally imposed restrictions. They include those freely available to the Synagogue for expenditure or appropriation to reserves for internally designated purposes. The same basis is used for accounting for income in each of these funds.

(h) Designated funds

The Designated Fund relates to the costs involved with the purchase and depreciation of tangible fixed assets.

Page 9

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

1. Accounting policies (continued)

In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry any significant risk of material adjustment on the next financial year.

(j) Burial plots

As in previous years, no depletion provision is considered necessary by the Council in respect of land used for burial.

(k) Stock

Stock is valued at the lower of cost and net realisable value.

(l) Tangible fixed assets

Tangible fixed assets of more than £100 are capitalised and included at cost.

Provision is made for depreciation on tangible assets at rates calculated to write-off the cost over their expected useful life as follows:

Freehold Property - nil Fixtures and Fittings - 25% per annum on a reducing basis Office and Computer Equipment - 33% per annum on a reducing basis The Council have reviewed tangible assets, which comprise land, buildings, fixtures and fittings. Where the Council consider that the expected useful life is in excess of 50 years and the carrying value in the financial statements is not more than the estimated recoverable amount, no depreciation has been charged. The Council have and will continue to carry out annual reviews for impairment.

(m) Fixed asset investments

The Synagogue owns 100% of the issued share capital of BHRS Development Limited and BHRS Residential Limited. These investments are held at cost.

Other investments are held at fair value.

(n) Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

(o) Pensions

The Synagogue operates a defined contribution scheme for the benefit of the Rabbi. Contributions payable are charged to the Statement of Financial Activities in the year they are payable.

Page 10

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

1. Accounting policies (continued)

(p) Cash flow statement

The charity has taken the exemption available in paragraph 7.1B of FRS102 and has not prepared a cash flow statement.

2. Voluntary income - donations and gifts:

Year to 31 March 2026
Donations
Yahrzeit
Prayer Book Fund
Scroll repair fund
Welfare fund
Kol Nidre
Year to 31 March 2025
Donations
Yahrzeit
Prayer Book Fund
Scroll repair fund
Welfare fund
Kol Nidre		 Unrestricted
Funds
£
7,398
2,660
-
-
-
3,676
13,734
Unrestricted
Funds
£
3,194
2,808
-
-
-
4,212
10,214		 Restricted
Funds
£
-
-
361
-
308
-
669
Restricted
Funds
£
-
-
57
1,105
193
-
1,355		 Total
£
7,398
2,660
361
-
308
3,676
14,403
Total
£
3,194
2,808
57
1,105
193
4,212
11,569

Page 11

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

3. Trading Activities:

4.

Year to 31 March 2026
Non-Member Funerals
High Holyday Tickets
Catering team and Functions
Seder tickets
Adverts & New Year Greetings
Security Fund
Judaica Shop Sales
Hall Hire (including students)
Board of Deputies
Year to 31 March 2025
Non-Member Funerals
High Holyday Tickets
Catering team and Functions
Seder tickets
Adverts & New Year Greetings
Security Fund
Judaica Shop Sales
Hall Hire (including students)
Board of Deputies
Incoming Resources from Charitable Activities
Year to 31 March 2026
Subscriptions
Jewish Joint Burial Society
Income from Members for Funerals
Income Tax Recoverable on Subscriptions
and Donations
Stone Settings
Year to 31 March 2025
Subscriptions
Jewish Joint Burial Society
Income from Members for Funerals
Income Tax Recoverable on Subscriptions
and Donations
Stone Settings		 Unrestricted
Funds
£
13,806
7,046
10,572
1,620
1,445
-
1,371
100
-
35,960
Unrestricted
Funds
£
14,331
8,015
11,209
1,369
1,130
-
3,164
100
-
39,318
Unrestricted
Funds
£
124,538
62,186
14,465
20,203
8,000
229,392
129,082
60,487
12,795
20,349
3,100
225,813		 Restricted
Funds
£
-
-
-
-
-
4,721
-
-
90
4,811
Restricted
Funds
£
-
-
-
-
-
1,107
-
-
90
1,197
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 Total
£
13,806
7,046
10,572
1,620
1,445
4,721
1,371
100
90
40,771
Total
£
14,331
8,015
11,209
1,369
1,130
1,107
3,164
100
90
40,515
Total
£
124,538
62,186
14,465
20,203
8,000
229,392
129,082
60,487
12,795
20,349
3,100
225,813

Page 12

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

5. Investment income

Year to 31 March 2026
Dividends Received
Interest on Deposits
Year to 31 March 2025
Dividends Received
Interest on Deposits		 Unrestricted
Funds
£
22,723
41
22,764
22,763
8
22,771		 Restricted
Funds
£
-
-
-
-
-
-		 Total
£
22,723
41
22,764
22,763
8
22,771
6.
Raising funds
Year to 31 March 2026
Costs of Generating Voluntary Income
Security fund
Fundraising: Costs of goods sold and services provided
Judaica Shop
Year to 31 March 2025
Costs of Generating Voluntary Income
Security fund
Fundraising: Costs of goods sold and services provided
Judaica Shop		 Unrestricted
Funds
£
-
986
986
-
1,922
1,922		 Restricted
Funds
£
11,528
-
11,528
7,722
-
7,722		 Total
£
11,528
986
12,514
7,722
-
1,922
9,644

Page 13

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

7. Expended charitable activities

Year to 31 March 2026
Costs directly related to activities:-
Rabbinic Costs and Expenses
Administration, Cheder and Welfare Costs
Funeral Costs
Movement for Reform Judaism Affiliation
Jewish Joint Burial Society
Education
Youth Fund
Kiddush & Chagim Costs
Support costs allocated to activities:-
Redevelopment Fees
Repairs and Maintenance
Lighting and Heating
Caretaker Costs
Insurances
Accountancy
Sundry Resources Expended & scroll repair
Printing, Stationery and Advertising
Credit Card Charges
Computer Running Costs
Depreciation
Water Rates
Motor Expenses
Telephone
Subscriptions and Donations
Social events and Catering
Legal costs		 Unrestricted
Funds
£
74,674
42,927
54,099
12,516
29,561
957
-
3,985
218,719
6,983
13,040
20,219
8,248
10,360
38,529
12,195
4,468
2,785
3,457
1,304
4,771
59
3,470
147
705
5,821
136,561
355,280		 Restricted
Funds
£
613
-
-
-
-
-
95
-
708
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
708		 Total
£
75,287
42,927
54,099
12,516
29,561
957
95
3,985
219,427
6,983
13,040
20,219
8,248
10,360
38,529
12,195
4,468
2,785
3,457
1,304
4,771
59
3,470
147
705
5,821
136,561
355,988

Page 14

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

7. Expended charitable activities (continued)

Year to 31 March 2025
Costs directly related to activities:-
Rabbinic Costs and Expenses
Administration, Cheder and Welfare Costs
Funeral Costs
Movement for Reform Judaism Affiliation
Jewish Joint Burial Society
Education
Youth Fund
Kiddush & Chagim Costs
Support costs allocated to activities:-
Redevelopment Fees
Repairs and Maintenance
Lighting and Heating
Caretaker Costs
Insurances
Accountancy
Sundry Resources Expended & scroll repair
Printing, Stationery and Advertising
Credit Card Charges
Computer Running Costs
Depreciation
Water Rates
Motor Expenses
Telephone
Subscriptions and Donations
Social events and Catering
Legal costs		 Unrestricted
Funds
£
59,055
55,382
47,090
13,938
22,610
1,961
-
2,525
202,561
18,825
4,027
10,626
7,381
11,948
32,067
13,822
3,939
2,934
2,573
1,883
4,044
77
3,920
1,237
1,816
1,200
122,319
324,880		 Restricted
Funds
£
15,938
-
-
-
-
1,860
-
17,798
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17,798		 Total
£
74,993
55,382
47,090
13,938
22,610
1,961
1,860
2,525
220,359
18,825
4,027
10,626
7,381
11,948
32,067
13,822
3,939
2,934
2,573
1,883
4,044
77
3,920
1,237
1,816
1,200
122,319
342,678
8.
Staff costs
Salaries
Social security costs
Pension and life insurance costs		 2026
£
120,702
814
4,432
125,948		 2025
£
127,189
3,895
4,888
135,972

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Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

8. Staff costs (continued)

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

The average numbers of full time equivalent staff employed during the year was 3 (2025: 3). The total headcount comprised one full time employee, the Rabbi, and other employees who all work part-time. These comprise 2 in administration, a caretaker, and, on average, 9 adults in the religion school. The total headcount was 17 (2025: 17).

Key management personnel comprise the trustees and the Rabbi.

During the year, the Trustees received remuneration of £nil (2025: £nil) and were not reimbursed any expenses.

During the year, the Rabbi received remuneration of £72,634 (2025: £70,639) and was reimbursed £2,401 (2025: £13,242) of expenses.

During the year, one employee received emoluments within the range of £60,000 to £69,999 (2025: one employee).

9. Net operating income

9.
Net operating income
This is stated after charging:
Independent Examiner's fee
10. Tangible fixed assets
Cost
At 1 April 2025
Additions
At 31 March 2026
Depreciation
At 1 April 2025
Charge for Year
At 31 March 2026
Net book value at
At 31 March 2026
At 31 March 2025
11. Fixed asset investments
Cost or market value
At 1 April 2025
Disposal at cost
Withdrawals
Unrealised fair value loss
At 31 March 2026
Net book value at
At 31 March 2026
At 31 March 2025		 Freehold
Fixtures
Land and
and
Buildings
Fittings
£
£
161,281
77,796
-
-
161,281
77,796
-
76,231
-
391
-
76,622
161,281
1,174
161,281
1,565
£
2
-
-
-
2
2
2
Investment in
subsidiaries		 2026
£
9,528
Office and
Computer
Equipment
£
22,540
-
22,540
19,774
912
20,686
1,854
2,766
Other
investments
£
700,716
-
(50,000)
49,690
700,406
700,406
700,716		 2025
£
9,072
Total
£
261,617
-
261,617
96,005
1,303
97,308
164,309
165,612
Total
£
700,718
-
(50,000)
49,690
700,408
700,408
700,718

The historical cost of investments managed by Barclays is £702,615 (2025: £752,615)

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Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

11. Fixed asset investments (continued)

Details of the Synagogue's dormant subsidiaries as at 31 March 2026 were as follows:

Name of undertaking Class of
shares held		 % Held
Direct		 Capital &
Reserves		 Profit for
the year		 Principal
activity
£ £
BHRS Development
Limited		 Ordinary £1
shares		 100 1 - Dormant
BHRS Residential Limited Ordinary £1
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
Other debtors
Prepayments and accrued income
13. Cash at bank and in hand		 Unrestricted
Funds
£
-		 Restricted
Funds
£
55,360		 2026
£
7,661
7,350
15,011
Total
Funds
2026
£
55,360		 2025
£
15,015
5,881
20,896
Total
Funds
2025
£
40,350
14. Creditors: Amounts falling due within one year
Other creditors and accruals
Deferred income
Social security and other taxes		 2026
£
48,992
1,220
2,280
52,492		 2025
£
28,327
1,195
4,691
34,213

Deferred income represents income received during the year for events taking place post year end.

Deferred income at 1 April 2025
Income deferred in the year
Released to income in the year
Deferred income at 31 March 2026		 2026
1,195
1,220
(1,195)
1,220		 2025
653
1,195
(653)
1,195

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Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

15. Restricted funds
Jewish Joint Burial Society
Prayer Book Fund
Fit Out Fund
Youth Fund
Welfare Fund
Scroll Repair Fund
Security Fund
Memorial Board
Board of Deputies		 1 April 2025
£
-
3,015
8,901
5,176
7,682
6,088
-
-
90
30,952		 Incoming
£
-
361
-
-
308
-
4,721
-
90
5,480		 Outgoing
£
-
-
-
95
-
613
11,528
-
-
12,236		 Transfer
£
-
-
-
-
-
-
6,807
-
-		 £
-
3,376
8,901
5,081
7,990
5,475
-
-
180
31,003
31 March 2026		 £
-
3,376
8,901
5,081
7,990
5,475
-
-
180
31,003
31 March 2026
6,807 31,003

The Jewish Joint Burial Society is a central fund to which contributions are made towards the cost of members' funerals. Peter Vos is a Trustee of this charity as well as being a member of the Synagogue's Executive until his retirement on 14 September 2025.

Following clarification, the Council have concluded that the balances on the Jewish Joint Burial Society Fund (excluding the estimated charges for funeral plots) should be treated as unrestricted.

The Prayer Book Fund was set up for the maintenance and replacement of the stock of liturgical books.

The Fit Out Fund is for contributions towards the new Synagogue's fit out.

The Youth Fund was set up to assist with the costs of youth activities, mostly in connection with Reform Jewish Youth.

The Welfare Fund was set up for donations given for a welfare purpose, mostly by the Rabbi.

The Scroll Repair Fund was set up for the upkeep of the scrolls.

The Security Fund is for contributions towards the Community Security Trust (CST), which is responsible for the Synagogue's Security.

The Memorial Board Fund if for contributions towards memorial plaques.

The Board of Deputies Fund is for contributions towards the representative body of the Jewish community in the UK.

Page 18

Docusign Envelope ID: 3928E5AF-09B7-85F5-8262-34693674766F

BRIGHTON AND HOVE REFORM SYNAGOGUE Notes to the Financial Statements (continued) For the Year Ended 31 March 2026

16. Analysis of Net Assets between funds

Restricted Funds
Unrestricted Funds
General
Designated
Net Assets		 Tangible
Fixed
Assets
£ (Note 10)
-
-
164,309
164,309		 Investments
£ (Note 11)
-
700,408
-
700,408		 Cash at
Bank and
in hand
£ (Note 13)
55,360
-
-
55,360		 Other Net
Assets/
(Liabilities)
£
(24,357)
(11,057)
-
(35,414)		 Total
2026
£
31,003
689,351
164,309
884,663

17. Related party transactions

David Turton, (son of the Chair, Sharon Rose) has been paid a total of £nil (2025: £71) in the year through the payroll.

Solomon Kay, (son of Trustee, Michelle Kay) has been paid a total of £55 (2025: £nil) in the year through the payroll.

Ariella Kay, (daughter of Trustee, Michelle Kay) has been paid a total of £685 (2025: £440) in the year through the payroll.

Page 19