**COMPANY REGISTRATION NUMBER: 9219225 CHARITY REGISTRATION NUMBER: 1159055** 

**Gloucestershire Liberal Jewish Community Limited Company Limited by Guarantee Unaudited Financial Statements 30 September 2020** 



**Gloucestershire Liberal Jewish Community Limited** 

## **Company Limited by Guarantee** 

## **Financial Statements** 

## **Year ended 30 September 2020** 

||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities (including income and||
|expenditure account)|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**14**|





**Gloucestershire Liberal Jewish Community Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** 

## **Year ended 30 September 2020** 

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2020. 

## **Reference and administrative details** 

**Registered charity name** Gloucestershire Liberal Jewish Community Limited **Charity registration number** 1159055 **Company registration number** 9219225 **Principal office and registered** 7 Sydenham Villas Road **office** Cheltenham GL52 6EG **The trustees** Dr Natalie Towle (Chair) Ms Karen Reynolds (Treasurer) Ms Jill Rosenheim Ms Louise Radford Mr Henry Naydorf Ms Patricia Bluett (resigned 03/09/2020) Mr Bernard Platman Mr Julian Brown Mr Mark Walton **Independent Examiner** Michael Bull Bsc FCA BPC Partners Ltd Chartered Accountants 3 Royal Crescent Cheltenham GL50 3DA 

## **Structure, governance and management** 

## Nature of Governing Document 

Gloucestershire Liberal Jewish Community is a company limited by guarantee, incorporated on 15 September 2014 and governed by articles of association. 

## Recruitment and Appointment of Trustees 

Trustees, who are also directors for the purposes of company law, are recruited from members and are elected at the Annual General Meeting. The Council of trustees may co-opt trustees to fill vacancies. These council members must apply for election at the next Annual General Meeting. 

## Risk Policy 

It is the policy of the trustees to review all risks on regular basis. Each review seeks to establish that all risks are documented and that steps to mitigate such risks are established and executed. As a result of this process, the trustees are satisfied that residual risks are minimal 

**1** 



**Gloucestershire Liberal Jewish Community Limited** 

## **Company Limited by Guarantee** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 30 September 2020** 

## **Objectives and activities** 

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. 

## Objects 

The Objects of the Charity are: 

(1) The advancement and practice of the Jewish religion In accordance with the principles of liberal and progressive Judaism which shall include, but not be limited to: 

(a) the promotion of Jewish values such as social Justice, communal harmony, peace freedom, charity and good deeds, repentance and prayer; 

(b) maintenance of a synagogue (whether on a permanent or temporary basis) for the purpose of Jewish public worship and social and cultural Interaction; 

(c) conduct of Jewish religious services for the Members of the Charity and guests (including but not limited to rites of passage); 

(d) advancement of Jewish education; 

(e) support for other religious organisations (which shall include, but not be limited to interfaith work); and 

(f) the provision of pastoral care; and 

(2) The furtherance of such other purposes as are charitable under the laws of England and Wales as the trustees in their discretion decide. In particular by the making of grants or lending of support to other charitable organisations. 

## Activities 

We are open to all Jews and friends of Judaism, and have a diverse calendar of services and events which include shabbat services, festival celebrations, and cultural and social gatherings. This is intermingled with other important life events (from birth, through cheder, bar/bat mitzvah, marriage, to death & bereavement). 

Learning opportunities include cheder for the children and adult and family learning gatherings, social and cultural gatherings, and programmes for Bar/Bat Mitzvah and conversion. 

In June 2019 Gloucestershire Liberal Jewish Community merged with Hereford Jewish Community. The combined group now operates under the name of 'Three Counties Liberal Jewish Community'. However, we made a decision not to change the legal entity. 

We meet in various locations in Gloucestershire, Herefordshire and Worcestershire. 

## **Financial review** 

## General 

The results for the year are given in the Statement of Financial Activities on page 5. 

## Reserves Policy 

Reserves are held to ensure the charity is well placed to meet future demands on its resources. Reserves as at 30 September 2020 were £32,513 and the trustees consider the level of reserves to be adequate. 

**2** 



**Gloucestershire Liberal Jewish Community Limited** 

## **Company Limited by Guarantee** 

**Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 30 September 2020** 

## **Plans for future periods** 

The charity plans to continue to pursue and develop its activities for the foreseeable future. 

## **Small company provisions** 

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 

The trustees' annual report was approved on 11[th] January 2021 and signed on behalf of the board of trustees by: 


Ms Karen Reynolds (Treasurer) Trustee 

**3** 



GIou¢08tor8hlre Uberal Jewjsh Communlty Umlt8d
Llmtt•d by Gu•r*•
Ind•p•nd•ni Examln•rf8 R•p•rt l• th• ol Qlouo¢3tc*>hlrn Lknrnl
Year ended 30 SeDtwnb•r 2020
O(MnrrMJntsy LlrsWtTh1 (Ilw Llwrtyl IIN Ili¥ ￿￿1 3Q 5upwmDEr W20.
ll•spoffjlblllll•• and b•919 01 ryort
AJ Ihp ITLryleos ol the compww law tor Ixirxis•x tbl Ccjry￿ry IAWI ar•
¢knpat*25 ￿ ZIM)e (Jlw I￿￿1 A44).
H*ulry t*ti¥lswJ my9•11 th91 th• ac¢o4•ntG ol th¢ rAryony orG to bo a%idil&J Po110
ol the Z006 Aal atKi digi￿8 Iw i1cly￿effl ellmthaiiDn. l in resoKt ol mv eJaminal*)n ol
Ine charty's &mints as eAmAd urKlp.r wlion 145 01 Iho Charikneg A¢1 2011 llho 2011 Acll. In
rying my cMwnlnDlirrf7 1 havo lolow¢d #* cA￿lty Ctyrwntsthi u
bTCikJn 149>1(Dl 01 Inè dui l ACI.
l Thave eomplolÉd my £xArnir74ik)n I ￿￿1￿ Ihlll Try fflatt•￿ hw• écfflo lo nry attmilorb kn ocrt)n
wih th¢ ¢Mumin&kn win9 me wJ¢ lo Wiov9"
a￿U￿1n0 in r8SFttt ol th9 thgfity ae r•qultyd ty ￿th1On 986 of th¢
2L¥J6 kt; or
linArk￿l thitynorte do not I￿1￿ Ih¢*• recNdB; or
4 Inallw a& part of exafflmaty)n: c
Ihp IlwicSal $iatomgnk haw rbjl prgparod In aeo)rthts th iiie rnelhtyJ& and
prin¢w ol Ihe 3telwwl ul Praclce lor ¥¢wmirwJ ana reporkno ty
L*aribes in diailpiAA thdr ￿￿ntI in accord#r￿ Ihv Finantyol
I Iiivé no coMèmB ar#1 hxvèeMIA Ars{￿* rn nth•r rnaff*9 lh• oxaminlltion to whl¢h
•ttMlloM •h<Krtd dr￿fi lfi th4• (*port In Iv w4alkn d yruy¥y wiQw¥tsNNJXV Ui tno DP
0￿￿et ￿￿1$ Q•¢ fcA
QPC Ltd
Chanered A(tfyJma
.9 Aoy41 Ct•ge•rrt
Chvlltyilithii
(2touc•sl8tshir8
GL50 9DA

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account
Year ended 30 September 2020
2020
Unrestricted
funds Total funds
2019
Total funds
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Total income
27,823
350
27,823
350
26,225
7,832
1,066
28,173
28,173
35,123
Expenditure
Expenditure on raising fvnds..
Costs of raising funds
Expenditure on charitsble activities
Total expenditure
1,012
34,837
35,849
9,10
21,465
21,465
21.465
21,465
Net ineomellexpenditurel
6,708
6,708
17261
Transfer of funds from Horefordshire
Jewish Community
2,406
2,406
Net movement in funds
9,114
9,114
17261
Reconclllatlon of funds
Total ftjnds brought forward
Total funds carried forward
23,399
23,399
24,125
32,513
32,513
23,399
The slalement of financial activities includes all gains and losses recognised in the year.
Al income and expenditure derive from continuing activities.
The notes on pages 7 to 12 fomi part of these flnanclal statements.

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Statement of Financial Position
30 September 2020
2020
2019
Note
Current assets
Debtors
Cash al bank and in hand
14
4,446
29,257
4,397
19,643
33,703
24,040
Creditors: amounts falling due within one year
Net current assets
15
1,190
641
32,513
23,399
Total assets less current liabilities
32,513
23,399
Net assets
32,513
23,399
Funds of the charity
Unreslricled funds
32,513
32,513
23,399
23,399
Total eharity funds
17
For the year ending 30 September 2020 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating lo small companies.
Directors. responsibilities..
The Members have not required the company lo obtain an audit of its financial statements for the
year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial stalemenls.
These financial slalemenls have been prepared in accordance with the provisions applicable lo
companEs subject lo the small companies, regime.
These financial statements were approved by the board of Iruslees and aulhorised for issue on 11th
January 2021, and are signed on behalf of the board by.
Ms Karen Reynolds (Treasurer)
Trustee
Tha notss on pagas 7 to 12 fomi part of thèsa financial stat&mènts.

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2020
General information
The charity is 8 public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered Offi￿ is 7 Sydenham Villas Road, Cheltenham, GL 52 6EG.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable lo charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going coneern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required lo make
judgements, eslimales and assumptions about the carrying values of assets and liabilities that are
not readily apparent from other sources. The estimates and underlying assumptions are based on
historical experience and other factors that are considered lo be relevanL Actual results may differ
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo
accounting estimates are recognised in the period in which the estimate is revised if the revision
affects only that period, or in the period of the revision and future periods if the revision affects both
current and future periods.
Fund accountlng
Unreslricled funds are available for use at the discretion of the Iruslees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment
funds.

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2020
Accounting policies {¢Onlinued)
Incoming re$ource$
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., il is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entillemenl to the
gift, receipt is probable and ((s amount can be measured reliably.
legacy income is recognised when r￿1p1 is probable and entitlement is established.
income from donated goods is measured al the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost lo the donor
or the ests'mated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is c18ssified as unrestricted funds unless there is a contractual
requirement for (( to be spent on a particular purpose and returned if unspent, in which case
il may be regarded as restricted.
Resources expendod
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the stslement of financial
activities lo which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on eharitable aetivities includes all costs incurred by a charity in undertaking
activities that further Its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of ils expenditure on charitable aclivilies.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
allributable lo a single activity are allocated directly to that aclivily. Shared costs are apportioned
bel￿een the actwities they contribute lo on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provision5 of the instrument.

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2020
Basic financial instruments are initially recognised at the amount receivable or payable including
any related tf8ns8Ction costs.
Current assets and current liabilities are subsequently measured al the cash or other consideration
expected lo be paid or received and not discounted.
Defined contribution plans
Contributions lo defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset lo the exlenl that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting dale in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount Is recognised as an expense in the
period in which il arises.
Llmlted by guarantee
The liability of the Members of the Charity is limited.
Every Member of the Charity promises, if the Charity is dissolved while he or she is a member of
within twelve months after he or she ceases lo be a Member of the Charity, to contribute such sum
Inot ex￿edIng £11 as may be demanded of him or her towards the payment of the debts and
liabilities of the Charity incurred before he or she ceases lo be a Member of the Charity, and of the
costs charges and expenses of winding up, and the adjustment of the right of the contributors
among themselves.
Donation$ and legaeie5
Unrestricted Total Funds Unreslricled Total Funds
Funds
2020
Funds
2019
Donations
Membership
Gift aid
Donations
22,442
4,446
935
22,442
4,446
935
21,777
4,397
51
21,777
4,397
51
27,823
27,823
26,225
26,225
Charltable actlvltles
Unrestricted Total Funds Unreslricled Totsl Funds
Funds
2020
Funds
2019
Fundraising
Charitable activities
4,494
3,338
4,494
3,338
350
350
350
350
7,832
7,832

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2020
Other trading activities
Unostricted Total Funds Unreslricled Total Funds
Funds
2020
Funds
2019
Other trading activities
1,066
1,066
Costs of raising funds
Unrestricted Total Funds Unreslricled Total Funds
Funds
2020
Funds
2019
Fundraising
1,012
1,012
Expenditure on charitable activities by fund type
un￿StrICted Total Funds Unreslricled Total Funds
Funds
2020
Funds
2019
Charitable activities
Support costs
21,045
420
21,045
420
34,537
300
34,537
300
21,465
21,465
34,837
34,837
10. Expenditure on charitable activities by activity type
Acb'vilies
undertaken
directly
Support Totsl funds
costs
2020
Total fund
2019
Charitable activities
Governance costs
21,045
21,045
420
34,537
300
420
21,045
420
21,465
34,837
11. Independent examination fees
2020
2019
Fees payable to the independent examiner for..
Independent examination of the financial statements
420
300
12. Staff costs
The totsl staff costs and employee benefits for the reporting period are analysed as follows..
2020
2019
Wages and salaries
Employer contributions lo pension plans
21,907
2,077
23,984
10

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2020
The average head count of employees during the year was Nil12019.. 11.
No employee received employee benefits of more than £60,000 during the year12019.. Nill.
13. Trustee remuneration and expenses
Trustees received no expenses, remuneration or benefits in this period.12019 - nil)
The charity benefits from the lime given by unpaid volunteers in the furtherance of the Charity's
activities and objectives.
14. Debtors
2020
2019
Other debtors
4,446
4,397
15. Creditors: amounts falling due within one year
2020
2019
Accruals and deferred income
Social security and other tsxes
1,190
573
68
1,190
641
16. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expendrture as an expense In relation to defined contribution
plans was £Nil12019 £2,077).
17. Analysis of charitable funds
Unrestrlcted funds
At
30 September
2020
At
1 October 2019
Income Expenditure
Transfers
General funds
23,399
28,173
121,465}
2,406
32,513
Al
30 September
2019
At
1 Ollober 2018
Income Expenditure
Transfers
General funds
24,125
35,123
135,849}
23,399
The Gloucestershire Liberal Jewish Communty merged with another community during 2019. During the p&riod under
review, the bank balance of ￿ 406 was transferred ov&r to the Community. The funds have been shown as a transfer lo
unr8strided funds on the basis that that there were previously no restriction8 placed on the funds.
11

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Management Information
Year ended 30 September 2020
18. Analysis of net assets between funds
Unreslricled Total Funds
Funds
2020
Current assets
Creditors less than 1 year
Net assets
33,703
11,1901
32,513
33,703
11,1901
32,513
Unreslricled Total Funds
Funds
2019
Current assets
Creditors less than 1 year
Net assets
24,040
16411
23,399
24,040
16411
23,399
12

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Management Information
Year ended 30 September 2020
The following pages do notform part of the financial statements.
13

Gloucestershire Liberal Jewish Community Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 30 September 2020
2020
2019
Income and endowments
Donations and legaeies
Membership
Gift aid
Donations
22,442
4,446
935
21,777
4,397
51
27,823
26,225
Charitable activities
Fundraising
Charitable activities
4,494
3,338
350
350
7,832
Other tTading aetivities
Other trading activities
1,066
Total income
28,173
35,123
Expenditure
Costs of raising funds
Raising funds
1,012
Expenditure on charitable activities
Rabbi salary
Pension costs
Guest and student Rabbi
Rabbi expenses
Liberal Judaism
Insurance
Events
General expenses
Venue hire
Getaway
Independent examination fees
21,907
2,077
1,283
1,510
2,436
545
2,129
511
1,303
836
300
14,784
3,974
392
272
585
1,038
420
21,465
34,837
Total expenditure
21,465
35,849
Net incomellgxpgnditurel
6,708
17261
14