COMPANIES HOUSE
Company number: 09113305
Charity number: 1159292
LJS
win 2¥ rp
The Liberal Jewish Synagogue
(A company limited by guarantee)
Trustees, Report and Financial Statements
for the year ended 31 December 2024
Page
Reference and administrative details of the charity
Trustees, report
3-12
Statement of flnancial activities
13
Statement of flnancial position
14
Statement of cash flows
15
Notes to the financial statements
16-28
Independent auditorfs report
29-32

The Liberal Jewish Synagogue
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Gaby Lazarus, Chair
Benita Hart, Chair
Scott Dinwiddie Vice Chair
David Adams, Honorary Treasurer
Sue Bolsom
Peter Crouch (Co-opted Treasurer)
Rafaelle Gelein
Harriett Goldenberg
James Johnson
Jenny Nathan MBE
David Rlgal
Tsvetyana Petrova
Anthony Sefton
Simon van Someren
Lodewijk Zweers
Term as Chair began 20th June 2024
Term ended 20th June 2024
Resigned 12th December 2024
th
Term ended 20 June 2024
th
Co-opted 14 November 2024
Appointed 20th June 2024
Appointed 201h June 2024
Died 12th August 2024
Term ended 201h June 2024
Term ended 20th June 2024
Appointed 20th June 2024- Resigned 14th November 2024
Presldent
Rita Adler
Honorary Lawyer
Jacob Gifford Head
Executive Director
Jonathan Bruck
Company reglstered number
09113305
Charity reglstered number
1159292
Registered office
28 St John's Wood Road, London NW8 7HA
Independent audltor
Buzzacott Audit LLP, 130 Wood Street, London EC2V 6DL
Bankers
CAF Bank Ltd, 25 Klngs Hill Avenue, West Malling, Kent M19 4JQ
Investment managers
Redmayne Bentley LLP, 9 Bond Court, Leeds, West Yorkshire LSI 2JZ

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024
The Trustees are pleased to present their Report togetherwith financial statements of the charitable company
for the year ended 31 December 2024.
Vision and values
The Liberal Jewish Synagogue ('the LIS'I is the oldest and lareest of 40 Liberal and Progressive Jewish
communities in the UK, Republic of Ireland, the Netherlands and Denmark. The US is an inclusive, diverse and
egalitarian community of all ages. We work together to explore Jewish traditions, texts and values, applying
them to the challenge of living ethical lives In the context of the social, intellectual, technological, sclentific
and environmental reallties of the 21st century. We seek to sustain and develop the Jewish people's sacred
task., to build a just and compasslonate world, based on our commitment and responsibility to each other as
Jews and to our friends and neighbours of other faiths, culture5 and ethnicities. We strive to enrich and
celebrate our Jewish identity in the context of shared spirituality and creativity, intellectual challenge and
meaningful relationships.
The US is guided by Its values:
l. Kehill(7h.' the US seeksto be a warm, welcoming and compasslonate community for all those who wlsh
to engage with Judaism
2, Avodah.. the US cherlshes meaningful, shared worship and spiritual engagement withln the context of
Liberal Judaism
3. Toroh.. the US priorltlses Ilfe-long learning and the intellectual stimulation and challenge of Jewish
texts, ideas and practjce
4. Gemilut Chosodlm.. the US nurtures meaningful relationships through pastoral care and spiritual
encounter and encourages social networking across generations, and between faiths and cultures
5. Tikkun 01am.' the U5 values and engages in purposeful activity that is designed to repalr and heal the
world
6. Bal Tashchlt,. the US strives to increase awareness of the climate emergency and to reduce our human
impact on the environment
7. Chayylm,. the US celebrates and commemorates all life cycle events that help to give meaning to
people's Ilves
8, Din v'cheshbon.. the US is committed to transparent and responsible governance of the congregation
and financlal accountability by its trustees
9, Yahodut Mitkademet.. the US encourages its members, contribution to the dynamic growth and
development of Liberal Judaism in the UK, Europe, Israel and beyond
10. Sakkesh Sholom.. the US endorses the State of Israel's Declaration of Independence as a country based
on the principles of 'liberty, justice and peace, and 'the full social and politlcal equality of all its citizens,
Activities
The activities of the US are organised into four strategic areas: spirituality
learning, communityi and sustainability. A strategic plan is produced to provide the
direction and focus for work during a three-year period. The plan is reviewed each
year by the Honorary Officers, Council, Executive Director, Rabbis, senior members
of staff and Committee Chairs. It provides the framework for the programme of
services, activities and events for the next year, which is then used to produce an
updated strategic plan and annual budget. Both the plan and budget are approved
by Council. Progres5 against the plan and quarterly management accounts are
analysed regularly and reported to the Honoiary Officers and Council.
Splrftual
Leafnln
LJS
CommuThlty
5ustslnabllity
The f irst three-year strategic plan {'Reaching our Goals'l was developed in early
2022 and has now been successfully completed with a new 3 year strategic plan being developed. The 2022-
24 plan allowed the Synagogue and its committees to focus on both the immediate issues and the medium-

The Liberal Jewish Synagogue
TRUSTEES. REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued)
term future, along with the cost and impact they would have on the Synagogue. The new plan will focus on
retention, engagement, and growth.
Spirituality (including music)
Religious services for Shabbat and festivals, as well as life-cycle celebrations, are central to the LJS and are led
bysenior Rabbi Alexandra Wright and Rabbi Igorzinkov. All ourservices in 2024 were hybrid, available on both
Zoom and the dedicated US YouTube channel. In September, the Rabbinic team was bolstered by Student
Rabbi Andrea Kulikovsky who, as well as contributing to the services, created a number of new Kulanu events.
We were delighted to have a very impressive attendance, both in person and online, during the High Holv
Days, helping to build and cement the community atmosphere and togetherness attained post Covid. As well
as increasing numbers attending the synagogue. the online presence continued to be maintained during our
regular services, The great community work linked to services continues and goes from strength to strength
with a large number of Nosh and Droshs, and Chavurah suppers being held. Additionally another successful
Pesach Seder and Rosh Ha5hanah lunch were held with numbers up compared to 2023.
The US continues Its strong commltment to muslc as an integral part of services, education programmes,
community events, and heritage. The professional and members, choirs, both led by Director of Music, Cathy
Heller Jones, continue to support the shabbat and festival services and continue to maintain the high standards
achieved each year.
Spirituollty highlights during 2024..
Increased attendance for the High Holy Days.
The numbers of events and varied toplcs covered in Nosh and Drosh's, Chavurah suppers, and other
events linked to services.
New events for younger members.
The community coming together in respect of the October 7th terrorist attack and the mutual support
experlenced then and since.
Learning
The US continues to provide a wealth of opportunities for life-long learning from nursery age to adult.
The Nursery has been building on Its success since receiving its 'outstanding' OFSTED report. De5Plte
maSntaining these hlgh standards, however, the events which occurred in October 2023 in the Middle East
continue to make recruitment to the nursery challenging.
Rimon restructured at the end of 2024, saying farewell to Susannah Alexander and welcoming Rabbi Elana
Dellal in her new wider role as Director of Youth and Family Engagement. Under the leadership of Scott
Dinwiddie, the Education Committee was re-established looking at ways to support both Rabbi Elana in the
evercontinuing questto improve Rimon and also involve and link Rimon tothewideraspects of the synagogue.
Rimon numbers continue to rise, and the curriculum is constantly being checked, challenged, and improved.
The ever-growing KT class visited Prague in early 2024 and finished the year with a trip to Brighton.
Adult education continues to offera rich programme of opportunities, which includes preparation forthe High
Holy Days, Classical Hebrew classes at all levels, and opportunities for learning and discussion about Judaism
and Jewish life. A new Musar online course was held, led by guest lecturer Rabbi Monique Mayer of the Bristol
and West Progressive Jewish Congregation.
Learning highlights during 2024..
The Nursery continue to build on their"outstanding" Ofsted report.
The restructure of Rimon and the re-establishment of a vibrant Education Committee.
The visit to Prague by the Kfstudents.

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued)
The Leaning Circle, the Us's Adult learning offer continues to deliver a diverse range of classes with
new and exciting topics and guest speakers added.
Community
The Community Care team led by Community Care Co-ordinator, Aviva Shafritz, supported by Naomi Kramer,
the Rabbis and a loyal group of over 200 volunteers, 120just for the Asylum Seeker Family Drop In, continued
to go from strength to strength In 2024. The core community offer continues to provide much needed support
to a key demographic of the community and whilst well established, their amazing work should not be
overlooked. Events such as Video & Tea, Singingfor the Mind, and the Out & About Club grow in numbers with
a number having of our events having waiting lists. The annual Keep In Touch tea party was a huge success
whilst the much needed Drop-in for Asylum Seeker Families continues to deliver much needed support for the
most vulnerable of our extended community.
During 2024 a number of new initiatives began. A hardy and dedicated number of volunteers visited the
cemetery to help clear ivy. A new bereavement groupwas created which has not only been found to be a great
support for those attending but has become a catalyst for social events for those who want to meet outside
of the formal meeting setting.
Unfortunately 2024 saw the loss of a number of stalwarts, drivers, and advocates for Community Care. Sadlv
Jenny Nathan MBE and Bob Kirk BEM (Ann Kirk BEM died in early 20251 died in 2024 and will be sorely missed.
The US held its first Annual Qulz night, which was a sell-out wlth over 80 people attending. The US also
continues to work in partnership with local organisations to provide public benefit for the isolated, elderly and
disabled, and for asylum-seeking families. When feasible, we also offer selected charities the opportunity to
hire rooms at the US at a preferential rate to host their own gatherings and meetings.
Volunteers
Volunteers contlnue to be at the heart of the Synagogue's actlvltles, with Gaby Lazarus the Us's Volunteerlng
Co-ordinator las well as Chairl continuing to f ind new recruits to the army of LJ5 volunteers. Jenny Stephany
(Volunteer of the Yearl, Sonia Leanse (Lifetime Achievement) and The Singing for the Mind team (Team of the
Yearl were all recognised by the Jewish Volunteer Network. Members also volunteerto act as trustees and to
sit on a wide range of committees and working groups, where they use their experience and knowledge to
help the US deliver, maintaln, and support Its membership and infrastructure.
Worklng In partnershlp
The US is the flagship synagogue of the Liberal Judaism (UI movement, which is the umbrella organisation of
Llberal and Progressive synagogues in the UK and parts of Europe. Financial support is provided to the
movement and additionally through U, The US also supports Leo Baeck College, which is the primary academic
and education institution for European Progressive Judaism, where many Progressive rabbis are trained.
The US is also proud to provide a home for the West Central London Chavurah Club. This club was formed by
the remalning members of West Central Synagogue following its closure and holds a monthly chavurah at the
US. These meetings maintain the traditions associated with that synagogue.
The US is a member of the European Union of Progressive Judaism and the World Union for Progressive
Judaism. Ties with these organizations have become closer following the war in Ukraine. The US is also a
member of the Board of Deputies of British Jews, the body which represents the UK Jewish community. Five
members of the congregation serve as representatives, one of them representingyounger members, and they
play an active part in determining Board policy.
Public benefit
In addition to its religious and educational aims, the LIS functions as a centre for communal activities to which
both members and the wider community are regularly welcomed. This past year was a real year of growth.
The magnificent organisers and volunteers who support the Synagogue with enthusiasm and drive are an

The Liberal Jewish Synagogue
TRUSTEES. REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued}
inspiration to all those who attend, Activity and social events during 2024 included the Out & About Club,
which provides fortnightly entertainrnent for elderly, disabled, and often isolated, members of the local
community. Singing forthe Mind, a weeklygroup led by a professional singing leader, is forthose with memory
problems and moderate dementia, and theircarers,. RestaurantTuesday provides excellent food and excellent
company, at a very reasonable cost, for those who attend the monthly events. The US continued to organise
a monthly Drop-in for Asylum Seeker Families for over 200 adults and their children. Members and Friends
give financial help and donate food and clothing as well as giving their tirne. The annual Keep In Touch tea
party continues to go from strength to strength.
The US supports interfaith understanding through initiatives such as the annual multifaith Chanukkah event.
In addition to its own activities, the US works with neighbouring churches and mosques, meeting regularly
with religious leaders to discuss issues of local, national and world concern or interest.
The Trustees have had regard to the guidance issued by the Charity Commission concerning public benefSt.
They are satlsfied that the information given in this reporti particularly regarding the activlties undertaken in
conjunction with the objectives of the charity, demonstrates that the requirements to identify public benefit
have been met.
Community highlights during 2024:
The growth in the number of attendees taking part In US activitles
The increase in the number of volunteers and the new system and support put in place to support
them
Continuation of pastoral care bythe Community Care Co-ordinator, Rabbis, and volunteers to provide
dlrect assistance to those most In need, and to advise of partner organisations, which can provide
support where the US cannot
The continued financial and emotional support for asylum seeker familiesi providing essential items
such a5 food, clothing, toiletries, and cleaning materials for those most vulnerable.
The Safeguarding Policy was reviewed and updated
Sustainability
Sustalnability is not just about the future of the organisation," the US is also committed to the wider world and
to the future of our planet.
Led by the Social Action Committee, the US initiates and participates in numerous activltles within the
community and beyond to improve sustainability. We seekto help reduce emissions which both impact on our
environment and contribute to global warming; reduce the use of plastics and waste of all kinds, and reduce
the use of limited and valuable resources.
The office team, led by the Executive Director, continues to work closely with the Rabbis, Honorary Officers,
and Council to make the Synagogue a vibrant and eco-friendly hub for the community. The US is now part of
the Eco-judaism network, and the Council is committed to working through the environmental audlt.
The education programmes go from strength to strength, both in Rimon and Adult Education, whlch lead to
increased numbers of knowledgeable and committed members keen to support the future of the Synagogue.
The financial sustainability of the US is dependent upon the contribution of membership fees and other
funding. A significant number of Members and Friends pay specially aEreed reduced rates. No one is ever
excluded by their inability to pay.
The Synagogue Council has identified that one of their key challenges is the future sustainability of the
synagogue, both in respect of membership and finances, which are inextricably linked. There is an ageing
membership population who are well served by a number of excellent initiatives, however, whilst looking at

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 {continued)
those under 60, there is much less being offered to add value to their membership and bring them into the US
Community.
Using an evidence-based approach, the Council have identified 5 key areas that, with appropriate attention,
can both help to provide growth and ensure the future sustainability of the LJS:_
Children and Teenagers
University Students
Adults125-451
Families
Adults 45+
These areas will form the basis of the next US 3 year strategic plan
Sustainability highlights during 2024..
The work to making the synagogue more sustainable began with11) the restructure of Rimon and121
the review and change to the membership fee structure.
A range of Social Action initiatives, including involvement In Mitzvah Day.
The focus towards the end of the year on membership fees, the Rimon restructure, and the
preparation forthe next 3 year strategy.
Fundralslng
The Synagogue adheres to the Fundralslng Regulator's Code of Fundralsing Practice. Applying best practice to
protect supporters, data, It never sells or exchanges data with other organisatlons and ensures that
communication preferences can be changed at any time. The LIS manages its own fundraising led by the
Presldent and Members and Friends who volunteer, together with administrative support by the staff team.
All fundraising activities are approved and supervised by the Honorary Officers and Council, The LIS does not
em ploy professional fundraisers. The US undertakes to react to and investigate any complaints regarding Its
fundraising activities and to learn from them and improve its service. During 2024, the charity received no
complaints about its fundraising activities.
Fundralslng in support of others
Each year, US Members and Friends support four charities through the annual High Holy Day Appeal: one
Anglo-jewish, one based in Israel, one UK non-jewish charity, and the United Jewishlsrael Appeal IUJIAI. This
past year, 2024 was a remarkable year, despite all the challenges created by the economic conditions, £75,291
was raised for some excellent causes.
The US sUPPOrts the Out and About Club with its annual fundraising campaign whilst also collectingvoluntary
contributions for the UK Board of Deputies of British Jews, as well as making an annual grant contribution of
over £IOO,000 to support the movement for Liberal Judaism
Plans for 2025
The US is looking forward to an exciting 2025. The initial 3-year strategy focused on preparing for growth and
consolidation has now finished, and the new 2025-27 strategy is intended to build on the prior plan's work
and success.
Based on Council discussions and an awayday at the end of 2024, the movement towards the next 3-year
strategy, 2025-2027, is well on its wayto being formed. The Council have identified 5 key areas that represent
both a threat and an opportunity to the synagogue. The starting point of this strategy is the fact that 47% of
the US membership is over 60, whilst provision for the key areas of over 60s is key and will continue to be
major area of activity, the focus on engagin& retainin& and growing children & teenager, university students,

The Liberal Jewish Synagogue
TRUSTEES. REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 {continued)
young adults (25 - 45), families and adults 45+ will hopefully ensure the future sustainability of the synagogue.
Focus for 2025
Begin to embed and deliverthe new 3-year strategy.
Employ a new Rabbi to both support the new strategy and the current rabbinic team,
Organize a number of celebrations and fundraising activities to recogniie the 100 year anniversary of
the US being housed on St John's Wood Road.
Review and develop our education and young family programmes, including Rimon, with an emphasis
on increasing involvement of younger members and engaging new Members and Friends.
Create new programmes and events for the core demographics identified in the strategy whilst
building on the excellent work already being delivered by committees such as the 3Cs.
Continue to Increase the number of volunteers.
Create and deliver a fundraising strategy which will include a focus on legacies.
Continue to plan capital expenditure (some of it funded by legacy Income), using a malntenance
programme in order to avoid the need for any significant unplanned expenditures.
Continue to review and improve our website and external communications.
Ensure the US Governance remains appropriate for a modern charity.
Continue to review our committees to ensure that they remain relevant.
Subject to fundin& develop the basement at the Synagogue for use as a community hub.
Structure, governance, and management
Governing document and organisational structure
The Liberal Jewish Synagogue Is a company limited by guarantee (company number 091133051 governed by
its inltial Articles of Association dated 31 October 2014 and subsequently update at the AGM In June 2023,
This limited company was also registered as a charity {charity number 11592921 with the Charity Commisslon
in November 2014. Prior to incorporation the US was an unincorporated charitable organisation.
The members of the Council act as Trustees and administer the charity and also act as the Dlrectors of the
charitable company. The Council can have up to 12 members and meets monthly (except August). All
committees and working group5 meet on a regular basis and provide recommendations to the Council for
decision making. The Council appoints an Executive Directorto act in stewardship and manage the day-to-day
running of the organisation, The Trustees have delegated authority for operational matters to the Executive
Director.
The LJS recogni5es that an effective Council is essential if it is to be effettive in achieving its objectives. The
Council must seek to represent the membership and must have available to it all of the knowledge and skills
to run the synagogue. During 2024 the Trustees, supported by the Finance, Operational, Risk and Governance
Committee, reviewed the Charity Governance Code and identified a number of actions to improve the
Governance of the Liberal Jewish Synagogue. This work is ongoing and governance of the US is reviewed on
an annual basis.
Appointment of Trustees
The LIS articles were updated in 2023, making them more in line with the Charity Commission's Governance
Code and modern charity standards,
The charity is a religious institution, and there is a requirement to be of the Jewish faith to be a Member, Onlv
Members of The Liberal Jewish Synagogue can be elected to the Council. Trustees (Council members) are
elected by the members of the LJS by a show of hands or a vote via zoom at the Annual General Meeting.

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 {continued)
Trustees are elected for a maximum of two, three-year terms. Any Trustee who has served two terms cannot
stand for re-election until at least three more years have passed.
The Council elects from its members a Chairman, Honorary Treasurer, and any other positions, as agreed by
Council, to constitute the Honorary OffI￿r5.
Trustee induction and training
Training for Trustee5 is by practice, encouragement to attend appropriate courses, and informal mentorship
from other Trustees. Before standing for election, members are encouraged to serve on committees. The US
is a member of the National Council for Voluntary Organisations who provide training for Trustees and
organisations such as the LJS. New Trustees are given an induction pack comprising a copy of the US Guidance
forTrustees, the Charity Commission 'Welcome Packfor New Trustees,, a copy of the LIS Articles, the minutes
of at least three Council meetings, and a Charity Trustee form stating that they acknowledge and accept their
responsibilities as Trustees, which they must sign and return. They also attend briefing sessions,
Safeguarding is taken very seriously bythe Council and Trustees attend trustee safeguarding courses to ensure
that they understand their responsibilities in this area,
Related partles and co-operation with other organisations
None of our Trustees receives remuneration or other benefit from their work as a Trustee for the charltv
without approval. Only expenses incurred in the performance of Trustees, duties can be relmbursed. Any
connection between a Trustee or a member of staff ofthe charity must be disclosed to the Councll In the same
way as any other contractual relationship with a related party.
In the current year, any related party transactions are reported In Note 19 to the accounts. Councll is careful
to monitor for any potential confSict of interest and respond accordingly.
Financial review
The results for the financial yearto 31 December 2024 reflect the impact of the downturn in the economy on
our costs and regular sources of income and investment portfolio. Whilst our income was up compared to
20231£2,364,853 v £2,042,882), it must be borne in mind that the US received an exceptional £500,000 legacy
in 2024. Despite continued tlght control on our expenditure, it has increased in 2024 from 20231£2,378,007 v
£2,093,883}. Some of this Increased expenditure was planned based on the substantial legacy received, the
rest is due to ever increasing costs post COVID, a challenging economy and the Impact of events In the Middle
East.
Overall we made an operating deficit (before gains on investments) of £13,154 .
The Income from charitable activities are slightly reduced1£673,688 v £688,076), with some of this caused by
event5 In the Middle East which began in October 2023. However the Synagogue does remain a thriving
community with regular religious and community events taking place and a number of rentals of our excellent
spaces. Our commitment to delivering our charitable aims and supporting our own and extended communities
remains strong and we continue to work hard to deliver this. During the year, our Members and Friends
continued their generous support of the US and we also benefited from the continuing support of external
donors such as the Ernest Hecht Charitable Foundation IEHCF) and from the Eranda Trust which very
generously provided support for both Community Care and the Asylum Seeker Drop-ln.
Income
During 2024, unrestricted income, generated from membership fees, donations, investments and charitable
activities, remained strong at £2,201,64012023: £1,919,273}. an increase of 15% much of this can be explained
by an extraordinary legacy. Membership income decreased by 2% with fees remaining fixed from the previous
year and an increased number of special fees being afforded to members. Charitable activities (US Nursery,

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued)
Rimon, funerals, venue hire) decreased from 2023, £688,076 to £673,588 in 2024, with income from Rimon
pleasingly increasing due to increased attendees whilst attendance at the Nursery was directly impacted by
events that took place on October 2023 in the Middle East.
The US is fortunate that some Members can make additional donatlons to assist those who are unable to pay
their full membership fees. The President's Patrons Fund also encourages Members to make an ongoing
substantial financial commitment to support the sustainability of the US. The LIS is grateful for this continuing
support, as well as from those who remember the US with legacies.
Many of our activities could not run without internal fundraising campaigns, external grants and the generosity
of members. We are grateful to the continuing project funding provided by the Eranda Rothschild Foundation
and Ernest Hecht Charitable Foundation. The Ernest Hecht Charitable Foundation grant, received in 2020 will
be allocated to projects over the next ten years. We also receive a very generous annual donation in the name
of the much loved and missed past President, Martin Slowe.
Expendlture
Our unrestricted costs increased from £1,997,350 in 2023 to £2,182,876 in 2024. Whilst some ofthis Increased
spend was planned on some projects based on the income from a large legacy, costs have continued to
increase but are carefully monitored and managed.
In 2024, salaries, our largest overhead Increased by 3.5% .
Future
2025 will be a challenging year in many ways but will in turn create new opportunitles to review what we do,
and how we do It.
The most obvious challenge are our increasin8 Costs. We will be re-tendering a number of the services we
receive and looking at our expenditure line by line to see where savings can be made. In respect of income,
the flats at the Cemetery have now been completed and a rental income will begin to be received in 2025.
In respect of how and whywe dothings, the new3 yearstrategywlll be launched with challenging expectations
around 5 new priority areas:.
Children and Teenagers
University Students
Adu Its125-45)
Families
Adults 45+
A new membership fee structure will be introduced with a focus on encouraging the younger members of the
congregatlon to remain members whilst also working hard to engage them more fully and encourage new
young members to join without the fear of larEe membership fees. A new additional rabbi is planned to be
employed to support new interventions around young people whilst also supporting the current very hard
working rabbinic team.
Investment policy
The Investment Committee, which is a sub-committee of the Finance Operation Risk and Governance {Finance
Committee) includes the Honorary Treasurer and Members invited for their expertise and knowledge of
finance and investments. Redmayne Bentley LLP, our investment managers, continued to follow the Council's
agreed policy of investing in ethical investments to achieve capital growth. At year end the total value of
investments and cash held by the investment manager increased from £2,265,307 to £2,369,343. The
investment committee is in regular contact with our investment managers and meets regularly to discuss the
investments held and their performance.

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued)
Reserves policy
The policy of the Trustees is to maintain a level of reserves that will provide a stable base from which to fund
the charity's future activities, including capital expenditure. The target set is £450,000 which represents three
months, expenditure. As at 31 December 2024, the charity had free reserves of £1,530,45012023: £1,852,651},
based on the general funds (Note 161 that could be drawn upon if required by the Trustees for specific
purposes as agreed by them. If cash is required to meet our requirements, this can be realised from
investments, including property, Details of both Unrestricted and Restricted Funds are summarlsed in Note 16
to the accounts.
The free reserves currently exceed the target level; the Trustees are mindful of the need to retaln funds in
reserve to fund both unforeseen costs and the ongoing maintenance costs of the synagogue's premises. Given
the anticipated level of work required in respect of the building over the coming years, the Trustees consider
the level of reserves held to be reasonable and appropriate but will be looking to increase them if possible.
Risk management
The Trustees, risk management strategy cornprlses:
an annual assessment of the principal risks and uncertalnties that the charity faces
the establishment of policies, systems and procedures to mitigate those identif led rlsks, and
the implementation of procedures designed to minimise or manage any potential impact on the
charity should those risks materialise.
The US Risk Register is regularly reviewed and updated by the Finance Cornmittee, Honorary Officers, Council
and the Executive Director. Thls register sets out the major risks to which the synagogue is exposed and the
Systems which have been established to mitigate those risks.
The Trustees continued to reco8nlse the risktothe US from events around the world and the potential impact
It may have. 2024 was a more poslthve year as Covid receded, but the additional challenges of the economlc
cllmate meant large increases In costs. Long-term financial sustainability remains a major risk for the Lis and
thls Is reflected In the new 3 yearstrate8ywhich is looking at maintaining and growingcurrent young members
and young families by reduclng churn and whilst also attracting new members.
Internal financial management risks are reduced through the implementation of Internal controls in respect of
the recording and the authorisation of all accounting transactions. Budgets are set for all types of expenditure,.
these are monitored by senior management, the Finance Committee, Honorary Officers and the Council,
Management accounts are produced on a quarterly basis. The Executive Director meets regularly with the
Honorary Officers, and all financial details are regularly monitored by them. Attention is also focused on
mitigating non-f inancial risks arising f rom safeguardin& fire, health and safety, security and vulnerable adult
safeguarding which are monitored by committees and groups of volunteers. This is overseen by the senior
management, Honorary Officers and the Council.
Statement of Trustees, responsibilities
The Trustees (who are also Directors of the Liberal Jewish Synagogue for the purposes of company lawl are
responsible for preparing the Trustees, Report and f inancial statements in accordance with applicable law and
with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the income and expenditure of the
charitable company for that period.

The Liberal Jewish Synagogue
TRUSTEES, REPORT FOR THE YEAR ENDED
31 DECEMBER 2024 (continued)
In preparing these financial statements, the Trustees are required to".
select suitable accounting policies and then apply them consistently
observe the methods and principles in Accounting and Reporting by Charities: 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 {FR5 1021
make judgements and estimates that are reasonable and prudent
state whether applicable United Kingdom Accounting Standards have been followed, subject to any
material departure5 disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable company will continue in operation.
The Trustees are responslble for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence fortaking reasonable steps forthe prevention and detection of fraud and other
Irregularities.
Each of the Trustees confirms that:
so farastheTrustee is aware, there is no relevant audit Information of which the charitable company's
auditor is unaware, and
the Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make
himself/herself aware of any relevant audit information and to establish that the charitable company's
auditor Is aware of that information.
This confirmatSon is given and should be interpreted in accordance with the provisions of S418 of the
Companies Act 2CKi6.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information
Included on the charitable company's website. Legislation in the United Kingdom governlng the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Gabrielle Lazarus
Chair
5 June 2025

The Liberal Jewish Synagogue
STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED
31 DECEMBER 2024
Un-
restricted-
funds
2024
Un-
restricted- Restrlcted Endowment
funds
funds
funds
2023
2023
2023
Restrlrted Endowment
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
INCOME FROM
Donation5 and legacie5
Fundraising events
Investments
CharStable activitles
1,374.924
4,055
148,973
673,688
147.563
1,522,487
4,055
164,623
673.688
1,111.392
6,947
112,858
688.076
114,317
1,225,709
6,947
122,151
688,076
15,650
9,293
TOTAL INCOME
2,201,640
147.563
15,650 2,364.853
1,919,273
114,317
9,293 2,042,883
EXPENDITURE ON
Charltable actlvltles
2,182,876
195,131
2.378,007
1,997.350
94,266
1,856 2,093,472
TOTAL EXPENDITURE
2,182.876
195.131
2,378,007
1.997,350
94,266
1,856 2.093,472
NET INCOME I
IEXPENDITUREI BEFORE
INVESTMENT GAINSI
ILOSSESI
18,764
147,5681
15,650 113,1541
178,0771
20,051
7,437
150,5891
NET GAINS I ILOSSESI
ON INVESTMENTS
12
45,269
4,224
41,045
116.228
2,599
18,8271
NET INCOME /
IEXPENDITUREI
FOR THE YEAR
64,033
{47,5681
11,426
27,891
194,3051
20,051
4,838
169,4161
Transfers between
funds
16
24,270
16,600
7,670
34,685
34.685
NET MOVEMENT IN
FUNDS
88,303
164,1681
3,756
27,891
159,6201 114,6341
4,838
169,4161
RECONCILIATION OF
FUNDS
Total funds brought
forward- as prevlously
stated
16
7,385.477
437,314
320,227
,143,018 7,445,097
451,948
315,389 8,212,434
Prior period adjustment
373,687
373.687
373,687
373,687
As lestated
7,759,164
437,314
320,227 8,516,705 7.818,784
451,948
315,389 8,586,121
TOTAL FUNDS
AT 31 DECEMBER 2024
7,847,467
373,146
323,983
8,544,596
7,759,164
437,314
320,227 8,516.705

The Liberal Jewish Synagogue
STATEMENT OF FINANCIAL POSITION AS AT
31 DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible assets
io
5,202,155
5,104,690
Heritage assets
li
54,450
54,450
Investments
12
3,256,802
3,318.996
8.513,407
8,478,136
CURRENT ASSETS
Debtors
13
160,911
171,782
Cash at bankand In hand
502,217
422,551
663,128
594,333
CREDITORS: Amounts falling due
withln one year
14
(417,939)
1327,7641
NET CURRENT ASSETS
245,189
266,569
TOTAL ASSETS LE55 CURRENT LIABILITIES
8,758,596
8,744,705
Provlslons for liabilltles
15
1214,0001
1228,0001
NET ASSETS
8,544,596
8,516,705
CHARITY FUNDS
Restrlcted Funds
16
373,146
437,314
Endowment Funds
16
323,983
320,227
Unrestricted Funds
16
7,847,467
7,759,164
8,544,596
TOTAL FUNDS
8,516,705
The financial statements were approved by the Trustees on
and signed on their behalf by:
a Lb17ts
Gabrielle Lazarus
Chairman
5 June 2025
Peter Crouch
Honorary Treasurer
5 June 2025
The notes on pages 16 to 28 form part of these financial statements.
Company number 09113305

The Liberal Jewish Synagogue
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED
31 DECEMBER 2024
2024
2023
Cash flows from operatlng activities
Net income (expenditure} for the year
27,891
169,416}
Adjustment for:
Depreciation charge5
Interest and dividends {received)
Rent (received)
Net Igalnl losse5 on Investments
Decreasellincreasel in debtors
Increaselldecreasel in creditors
(Decrease) in pension costs provision
57,286
{79,1331
126,872)
(41.045)
10,871
90,175
(14,000)
65,581
174,4271
119,4241
18,827
103,974
16,568
15,0001
Net cash usedllreceivedl In operating activities
25,173
36,683
Cash flows from Investlng actlvltles
Purchase of property, plant and equlpment
Purchase of investments
Proceed5 from sale of investments
Dlvidend and interest receipts
Rent received
(154,752)
(3,252,813
3,469,830
79,133
26,872
186,3181
{1,803,0321
1,747,044
74,427
19,424
Net cash usedllrecelvedl In Investln8 actlvltles
168,270
148,4551
Total Cash Flows
193,443
111,7721
Cash and cash equlvalents at l January 2024
439,616
451,388
Cash and cash equlvalents at 31 December 2024
633,059
439,616
Cash at bank and Short term deposlts
Cash at bank and in hand
Cash held by investment managers
502,217
130,842
422,551
17,065
Cash and cash equlvalents at 31 December 2024
633,059
439,616
15

The Liberal Jewish Synagogue
NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of preporation ond stotement of complionce
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
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 IFRS 1021, the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
The Llberal Jewish Synagog(Je meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are Initially recognised at historical cost or transaction value unless Otherwise stated in the relevant accounting
policy. The accounts are presented in Sterling and are rounded tothe nearest pound. In preparing these accounts,
the exemption has been taken In relation to preparing a strategic report in accordance with the provisions
applicable to small companies.
Compony information
The Liberal Jewish Synagogue Is a private company limited by guarantee and incorporated in England. Its
registered office and principal place of business is 28 St John's Wood Road, London, NW8 7HA.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance
of the general objectives of the charity and whlch have not been designated for other purposes.
The General Fixed Asset fund represents the net book value of tangible fixed assets and heritage assets which are
not readily reallsable in pursuit of the charity's day-to-day operation.
Designated funds comprlse unrestricted funds that have been set aside by the Trustees for particular purposes.
The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used In accordance with specific restrlctions Imposed by donors or
whlch have been raised by the charity for particular purposes. The costs of raising and administering such funds
are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial
statements.
Investment incomei gains and losses are allocated to the appropriate fund.
Transfers between funds occur for a number of reasons including when funds are closed on completion of
project, when fixed assets are purchased or when Trustees decide to release funds from a designated fund,
Income
All Income is recognised once the charity has entitlement to the income, itls probable that the income will be
received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has
been gra nted, the estate has been finalised and notification has been made by the executor{sl to the Trust that
distribution will be made, or when a distribution is received from the estate.
Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably
and the charity has been notified of the executor's intention to make a distribution. Where legacies have been
notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition
have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Income from charitable activities relates mainly to fees received in respect of the US Nursery School, cemetery
fees, and payments for books and materials for Rimon Religion School students, venue hire and synagogue
activities.
Interest on funds held at the bank on deposit is included when receivable and the amount can be measured
reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are
recognised once the dividend has been declared. Interest and dividends from the investment portfolio are
recognised on notification by our investment manager {Note 12).
16

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
ACCOUNTING POLICIES {continued)
Investment income relates to rental income {which is recognised when it comes duel, income from an associated
company {when it is received), and dividends and interest received in relation to fixed asset investments held by the
charity.
Expenditure
Expenditure is accounted for on an accruals basls. Support costs, including governance costs, are allocated to
charitable costs against two grouped strategic areas., Spirituality & Sustainability {90%) and Learning & Community
IIO%l. Irrecoverable VAT is included with the expense itern to which it relates.
Governance costs are the costs of providlng information to and attendance at trustees, meetings and public
accountabilitv.
Going concern
The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be
avallable to f und the activities of the charity of the foreseeable future. The Trustees therefore consider that there
are no material uncertainties about the charity's ability to continue as a going concern.
Tangible fixed L75sets ond depreciation
The charity's freehold property comprises land and buildings including subsequent improvements to the propertv,
Depreciation is not charged on the land element, which is instead subject to Impairment review. No depreclation
charge is made against the building and Improvements as it Is considered that the residual value of these is at least
as great as the carrylng value and not materially different to cost.
The charlty operates a rolling repairs and maintenance programme to prolong the useful life of the property and to
ensure that the above policy continues to be appropriate.
Other tanglble fixed assets are stated at cost less depreciatlon. Depreciation is provided at rates calculated to write
off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Flxtures and fittings:
4% to 20%
Computer equipment..
25% to 33%
Cemetery improvements:
Depreciation is not provided on assets under construction until they are brought into use. The asset under
construction represents four flats which are being built by Newbourne Properties Ltd. These f lats represent
consideration for the sale of unused land to the developer. The cost to date represents the consideration towards
the cost of construction.
Heritage Assets
Heritage assets are assets of historical or religious importance that are held to further the preservation, conseNatSon
and education objectives of the synagogue and contribute to culture and activities. They are capitalised immediately
on purchase or receipts of donation, and held at cost as depreciation is not considered to be material. The Trustees
perform an annual impairment review and depreciation is charged only if significant impairment is found to have
occurred.
Investments
Investments are a form of basic financial instrument. They are Initial￿ recognised at their transaction value and
subsequently measured at their fair value as at the reporting date using the closing quoted market price. The
statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the
year,
Investment property is initially recognised at cost. After recognition, it is carried at fair value determined annually bv
external valuers and derived from the current market rents and investment property yields for comparable real
estate, adjusted if necessary for any difference in the nature, location or condition of the Specific asset. Where an
external valuation was not opened, a Trustees, valuation is performed based on market rents. No depreciation is
provided. Changes in fair value are recognised through profit or loss.
17

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
ACCOUNTING POLICIES (continued)
1.10 Stocks
Stocks are valued at the lower of cost and net realisable value on a first in first out basis.
i.ii
Debtor5
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments
are valued at the amount repaid net of any trade discounts due.
1.12
Cosh t7t Bank und in hond
Cash at bank and in hand includes cash and shortterm highly liquid investments with a short maturity of three months
or less from the date of acquisition or opening of the deposit or similar account.
1. 13 Creditors
Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
1.14
Provisionsfor liabilities
Provisions are made where an event has taken place that gives the charity a legal or constructive obligation that
probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount
of the obligation.
Provlsions are charged as an expense to statement of financial activities in the year that the charity becomes aware
of the obligation and are measured at the best estimate at the reporting date of the expenditure required to settle
the obligation, taking into account relevant risks and uncertainties.
Contlngent liabilities are not recognised. They arise as a result of past events when li) it Is not probable that there
will be an outflow of resources or that the amount cannot be reliably measured at the reporting date, or lil) when
the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within
the charity's control. Contingent liabilities are disclosed in the financial statements unless the probability of an
outflow Is remote.
When payments are eventually made, they are charged to the provision carried in statement of financial posltion.
1.15
Judgements in opplying occounting policies and key sources of estimation uncertointy
The preparation of the financial statements requires management to make judgements, estimates and assumptions
that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for
revenues and expenses during the year.
Accruals.,
The charity makes an estimate of accruals at the year-end based on invoices received after the year end and work
undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment,
Tangiblefixed assets..
Tangible f ixed assets are depreclated over their useful Ilves taking into account residual values where appropriate.
The actual lives of the assets and residual values are assessed annually and may vary depending upon a number of
factors. In re-assessing the assets, live5, factors such as technological innovation, product life cycles and maintenance
programmes are considered.
The shortfall on o historic pension arrt7ngement.'
The charity has made an estimate ofthe future costs required to fund the deficit on the pension scheme. The original
provision was based on an actuarial valuation and re-evaluated in 2019. The provision is stated at that amou nt less
subsequent payments made to reduce the liability.
In the interest of consistency, where we have made improvements to the layout or substance of the accounts we
applied the same approach to the previous year (for comparative purposes). Presentational improvements do not
affect the overall outcome.
18

The Liberal Jewish Synagogue
NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
2 INCOME FROM DONATIONS AND LEGACIES
Endow
Unrestrlcted Restricted
ment
funds
funds funds
2023
2023 2023
Unrestricted
funds
Restricted
funds
2024
Endowment
funds
2024
Total
funds
2024
Total
funds
2023
2024
Membershlp fees recelvable
Donatlons
Restricted donatlons and grants
Legacies
585,650
235,774
585,650
235,774
147.563
553,500
594.856
509,727
594,856
509,727
97,817
23,309
147,563
97,817
16,500
553,500
6,809
1,374,924
147,563
1,522,487
1,111,392
114,317
1.225,709
3 FUNDRAISING EVENT INCOME
Endow
Unrestricted Restricted
ment
funds
funds funds
2023
2023 2023
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Endowment
funds
2024
Total
funds
2024
Total
funds
2023
Fundralslng event Income
4,055
4,055
6,947
6,947
4 INVESTMENT INCOME
Endow
Unrestrlcted Restrlcted
ment
funds
funds funds
2023
2023 2023
Unrestrlrted
funds
2024
Restrlcted
funds
2024
Endowment
funds
2024
Tot•1
funds
2024
Total
funds
2023
Investment property rental
Income
Blazer Court property Income
Interest and divldends
Tecelvable
26,872
58,618
26,872
58,618
19,424
28,300
19,424
28,300
63,483
15,650
79,133
65,134
9.293
74,427
148,973
15,650 164,623
112,858
9,293 122,151
5 INCOME FROM CHARITABLE ACTIVITIES
Endow
Unrestricted Restrlcted
ment
funds
funds funds
2023 2023
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Endowment
funds
2024
Total
funds
2024
Total
funds
2023
2023
Nursery school
Cemetery
Rellglon School
Venue hlre
Hlgh Holy Day tlckets
other synagogue activities
280,216
254,942
41,797
48,901
12.705
35,127
280,216
254,942
41.797
48,901
12,705
35,127
289,326
246,618
34,455
48,444
10,255
58,978
289,326
246,618
34,455
48,444
10,255
58,978
673,688
673,688
688,076
688,076
other synagogue activities include book sales and wedding fees.
19

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
CHARITABLE EXPENDITURE (Including Allocation of Support Costs)
CHARITABLE EXPENDITURE
Spirituality &
Sustalnability
2024
Learning & Communlty
Unrestrlcted
Restricted
2024
2024
Total
2024
Staff costs
Direct costs
Pension adjustment
Allocation of total support
costs
347,018
440,822
(14.000)
409,084
32,873
4,517
190,614
760,619
664,309
(14,000)
870,371
1,644,211
96.708
538,665
967,079
2,378,007
195.131
Spirituality &
Sustainability
2023
Learning & Community
Unrestricted Restricted
2023
2023
Total
2023
Staff costs
Direct costs
Pension adjustment
Allocation of total support
costs
330,203
413.009
15,000)
391,353
66,328
9.920
84,346
731,476
563.683
15,0001
722.982
1,461,194
80,331
538.012
803,313
2,093,472
The penslon adlustment In 2023 and 2024 is due to an actuarial re-evaluatlon of the Ilability for pensions.
SUPPORT COSTS
Admlnlstratlon,
bulldlng &
facilltles Governance costs Total Support
2024
2024
2024
94,266
Staff costs
Administration
Bullding and facilltles
Legal and professlonal
Governance
Depreciatlon
339,843
175.632
325.315
339,843
175,632
3Z5,315
21,245
47,758
57,286
21,245
47,758
57,286
898.076
69,003
967,079
Administration,
building &
facilities Governance costs Total Support
2023
2023
2023
Staff costs
Administration
Building and facilities
Legal and professional
Governance
Depreciation
341,173
185,528
145,894
341,173
185,528
145,894
24.691
37,028
68.999
24.691
37,028
68.999
741,594
61.719
803,313
Support Costs are allocated 90% to Spirituality & Sustainability and IO% to Learning & Community
20

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
7 AUDITOR'S REMUNERATION
The auditor's remuneration amounted to £13,00012023: £12,000}.
8 ALLOCATION OF STAFF
The average monthly number of employees was 50. (2023: 451, 17 were full time {2023'. 181,
33 were part time12023: 271. Of these, 3312023: 25) are staff who work durin8 term tlmes as teachers in
the US Nursery or the Rimon rellgion school. The LIS also offers young people the opportunity to work as
teachlng assistants in Rimon. They receive a stipend for each session they work.
2024
2023
The number of full-tlme equivalents was:
Spirituallty and
Sustainability
Learnin8 & Community
Support
FTE
FTE
11.3
11.2
24.3
24.2
9 STAFF COSTS
staff costs were as follows..
Wages and salaries
Employers, NIC
other penslon costs
2024
2023
926,745
84,594
94,776
899,399
81,505
91,744
1,106,115
1,072,648
2024
No.
2023
No.
The number of higher paid employees was:
In the band £70,001- £80,000
In the band £80,000- £90,000
There are three key management personnel wlthin the charity. During the year, they recelved
remuneratlon of £270,25312023: £257,581) includlng salary, employers, NIC and employer's
contribution to pension,
10 TANGIBLE FIXED ASSETS
Freehold
Cemetery
property Improvements
Flxtures
and fittlngs
Computer Asset under
equipment Constructlon
Total
Cost
At l January 2024
Additions
At 31 December 2024
4,477,426
171,737
138,635
310,372
509,004
16,117
525,121
33,752
264,840
5,456,759
154,752
5,611,511
4,477,426
33,752
264,840
Depreclatlon
At l January 2024
Charge for the year
At 31 December 2024
32,707
8,487
41,194
293.648
47,072
340,720
25,714
1,728
27,442
352,069
57,286
409,356
At 31 December 2024
4,477A26
269,178
184,401
6309
264,840
5,202,155
At 31 December 2023
4,477,426
139.030
215,356
8.038
264,840
5,104,690
21

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
li
HERITAGE ASSETS
2024 2023
Cost
At l January 2024 and 31 December 2024
54,450
54,450
The flgure represents the cost of the Shoah Memorial which was deslgned by Anish Kappor and dedicated on 10
November 1996. The memorial is very important to the US and its members given the significance of the Holocaust
to the Jewish experience of the 20th Century. In addition, the LIS holds a collection of paintings and other artefacts.
These are not included in the balance sheet as historic cost information is not available and they are not considered
to be of significant value to the open market. bein8 of particular relevance to the US.
12 FIXED ASSET INVESTMENTS
Investment
Propertv
Llsted
Securltles
Unllsted
Securltles
Total
Market Value
At l January 2024- as prevlouslv
stated
680,000
2,248,242
2,928,244
Openln8 balance adjustment*
At l January 2024- restated
Addltlons
Dlsposals
Unreallsed galns on Investments
373,687
1,053,687
373,687
3,301,931
3,252,811
(3,457,770)
28,986
2,248,242
3.252,813
13,291,540)
28,986
(166,230)
At 31 December 2024
Cash held by Investment manager
887,457
2,238,501
130,842
3,125,960
130,842
At 31 December 2024
887,457
2,369,343
3,256,802
*The openin8 balance of investment property has been adjusted to incorporate the estimated value of the
flats held at Blazer Court. The Trustees have estimated based on the rental arrangements in place for these
flats that their approximate falr value at l January 2024 is £373.687. Comparative balances Including the
comparative tables in Note 16 have been restated on the basis that their value at l January 2023 would be
materially equivalent to that at l January 2024.
Investments at falr value
comprise:
2024
2023
(Restated)
Investment propertv
Llsted investments
Surplus cash
Unquoted investments
Total investments
887,457
2,238,501
130,842
1,053,687
2,248,242
17,065
3,256,802
3,318,996
The unquoted investment is in Eljayess Enterprises Limited. a wholly owned subsidiary of the LIS. which did
not trade during the year. Blazer Court Limited is an associated company created to service the residential
property above the synagogue through resident management charges. This has not been consolidated as it is
not a beneficially owned company.
22

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
13 DEBTORS
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
60,028
12.824
45,643
113,315
100,883
160,911
171,782
14 CREDITORS
Amounts falllng wlthln one year
Trade creditor5
Other taxatlon and soclal securlty
other creditors
Accruals and
deferred income
2024
2023
37,609
21,932
105,090
23,867
21,264
111,822
253,308
170,811
417,939
327,764
15 PROVISION FOR LIABILITIES
2024
2023
At l January 2024
(Decrease) In penslon provision
228,000
(14,0001
233,000
15,0001
At 31 December 2024
214,000
228,000
The pension provision shown above was adjusted due to an actuarial re-evaluation of the liability for
one pension. The provision was calculated in accordance with the provislons under FRS 102 and
represents unfunded pension liabilitles outside of a pension scheme.
23

The Liberal Jewish Synagogue
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
16 STATEMENT OF FUNDS
Unrestricted Funds 2024
Atl
At31
January
2024*
Income
Expenditure
Transfers
In/ out
Galnsl
IL055es)
December
De5ignoted Funds..
Dr Max Hulbert Legacy
Fund
Olga Field Fund
Rosa Mintz Legacy Fund
US Building Renewal Fund
General Legacy Fund
2024
119,885
162,123
32,478
299,730
446,196
1,060,412
119,885
162,123
32,478
299,730
446,196
1,060,412
General Funds
General Fixed Asset Fund
1,852,651
4,846,101
2,046,888
154,752
(2,125,591)
157,2851
(288,7671
313,037
45,269
1,530,450
5,256,605
Total Unrestrlcted Funds
7,759,164
2,201,640
12,182,8761
24,270
45,269
7,847,467
STATEMENT OF FUNDS
Unrestrlcted Funds 2023
Atl
January
2023.
At31
December
2023
Income
Expenditure
Transfers
In/ out
Galns /
(Losses)
Deslgnated Funds..
Dr Max Hulbert Legacy Fund
Olga Field Fund
Rosa Mlntz Legacy Fund
LIS Bullding Renewal Fund
General Legacy Fund
128,016
162,123
32,478
299.730
439,387
1,061,734
18,1311
119,885
162,123
32,478
299,730
446,196
1,060,412
6.809
6,809
(8,131)
General Funds
General FSxed Asset Fund
1.928,268
4,828,782
1,844,231
68,233
11.920,2201
168,999)
16,600
18.085
116,228}
1,852,651
4,846,101
Total Unrestricted Funds
7,818,784
1,919,273
{1,997.350)
34.685
(16,2281
7,759,164
The unrestricted funds balance at l January 2023. and consequently the balance at l January 2024, has been adjusted to
reflect the change in openlng balance as described in note 12.
Unrestrlcted Funds 2024
Deslgnoted Fund5.'
Dr Max Hulbert Legacy Fund: the income arising from this unrestricted fund Is used for publications and the intellectual
promotion of Liberal Judaism.
Olga Fleld Fund: Is currently used to further the religious and charitable work of the US In relation to the elderly Members
of the community but is not restricted to this purpose.
Rosa Mlntz Legacy Fund: the income arising from this unrestricted fund is utilised as agreed to support Nursery, Youth and
Education activities.
US Building Renewal Fund: the synagogue building 15 now 30 years old. This unrestricted fund, established In 2017, will be
used to fund building refurbishment projects to maintain the fabric and functionality of the synagogue.
General Legacy Fund: Chosen legacies (depending on the ongoing Synagogue finances or unless they are restricted} are
allocated to this unrestricted fund and used to support the religious and charitable work of the synagogue.
24

The Liberal Jewish Synagogue
NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
16
STATEMENT OF FUNDS (continued)
Atl
January
2024
At31
Galns l December
(Losses)
2024
Restricted Funds 2024
Income Expendlture
Transfers
Inl out
Care for the Community Fund
David Goldstein Library Fund
Drop in for Asylum Families
Education Fund
Mlnisters, Discretionary Fund
Out and About Club
Peggy Lang Publlcations Fund
President's Cup Fund
Rabbi J Rayner Bibliography Fund
Restaurant Tuesday
Singing for the Mlnd
Taxi Fund
EHCF Fund
Angela Ferst Fund
Cemetery resurfaclng fund
John Rayner Room Window
Martin Slowe Legacy
Total Restrlcted Funds
93,678
5.298
41.964
2,446
14,279
35.589
5,503
4.069
4,670
9,571
6.850
2,236
179,000
1.910
13,751
36,500
139,706
(233)
(74,025)
90,472
5,065
45,755
2,446
10,647
30,200
5,503
4,069
77,816
884
(4,516)
{15,430)
10,041
(4,670)
1388}
18,362)
(1,050)
565
9,748
10,645
2,686
154,000
1,910
3,757
1.500
8,400
125.000)
(13.751)
16,500
437,314
16,500
147,563
(33,000)
195,131) {16,600)
373,146
STATEMENT OF FUNDS
Atl
January
2023
At31
Gainsl Decembef
ILossesl
2023
Restrlcted Funds 2023
Income Expenditure
Transfers
Inl out
Care forthe Communlty Fund
David Goldsteln Library Fund
Drop in for Asylum Familie5
Educatlon Fund
Ministers, Discretlonary Fund
Out and About Club
Peggy Lang Publications Fund
President's Cup Fund
Rabbi J Rayner Blbliography Fund
Restaurant Tuesday
Singing for the Mind
Taxi Fund
EHCF Fund
Angela Ferst Fund
Cemetery resurfacing fund
John Rayner Room Window
Martin Slowe Legacy
Total Restricted Funds
60,026
5,474
94.251
2,446
8,889
31.607
5.503
4,069
4,670
9.202
3,144
3,006
204,000
1,910
13,751
36.500
12,8481
1176)
171.2331
93,678
5,298
41,964
2,446
14,279
35,589
5,503
4,069
4,670
9,571
6,850
2,236
179,000
1,910
13,751
18,946
7.800
13,162
{2,410)
19,1801
508
2.816
11391
(7,5101
{770}
8.400
125,0001
18,085
16.5(M)
114.317
118,085)
16,500
437,314
451,948
{94,266}
134.6851
25

The Liberal Jewish Synagogue
NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
16 STATEMENT OF FUNDS (continued)
Restricted Funds 2024
Care for the Community Fund.. the fund is used for Members most in need.
Davld Goldstein Llbrary Fund: this fund is to be used for books and equipment for the US Library.
Drop-ln for Asylum Families.. this fund was created for donations received to support the US Drop-in for Asylum
Families. Funded entirely by donations, the monies raised support this project on an ongolng basis.
Educatlon Fund: this fund supports youth and educational activities and was formed by the amal8amation of the
Celia Rapp Fund, Theodore Goodman Fund. John Ha8gard Memorial Fund, Louis P Jacobs Prize Fund, Mar5den
Famlly Fund.
Mlnlsters, Dlscretlonary Fund: this fund is for donations given for our Rabbis to use at thelr discretion to Support
the charitable objects of the synagogue.
Out & About Club: is a community initlative which provides food and entertainment fortnightly for local elderly
and disabled people. Funded entirely by donations. the monie5 are used to support the club on an ongoing basis.
Peggy Lang Publlcatlons Fund.. the fund was created to support publlcations In furtherance of Liberal Judaism.
Presldent'scup Fund: this fund provldesforan annual prize totheyoungperson showingthe8reatestcommitment
to the community.
Rabbl J Rayner Blbllography: thls fund is to finance an US Research Fellow to undertake scholarly research Into
the sermons and lectures of Rabbi John Rayner and to facllitate the dissemination of his thoughts and writing.
Restaurant Tuesday.. this fund is used to provide a monthly meal for elderly Members and vlsltors.
Slnglng for the Mlnd: this fund is used to enable people with memory problems or dementla to come together to
sing. This includes Members and Non-members, local and London-wide. Funded entirely by donations, the 8roup
meets weekly, usin8 the monles raised for Its ongoing professional support costs.
Taxl Fund: thls fund flnances the cost of taxls to and from the synagogue for the elderly or Infirm who are unable
to afford private transport but depend on it to get to the synagogue for rellgious services and other actlvities.
EHCF Fund: this desi8nated fund has been established from a gift glven by the Ernest Hecht Charltable Foundatlon
to be used over the next ten years to fund the Singing for the Mind programme and to fund activities and projects
that promote onllne learning, religious observance and community events for chlldren and elderly, isolated or
disabled adults. Monies will be allocated annually to the specified projects and programmes.
Angela Ferst Fund: this fund was set up in 2016 following a specified legacy to buy prayer books for the community.
Cemetery resurfaclng fund: this fund was set up followlng a specific donation to complete resurfaclng works at
the Liberal Jewish Cemetery.
John Rayner Room Wlndow: the fund ha5 been used for the creation and Installatlon of a new wlndow, Earth. in
the John Rayner Room which compllments the existing wlndow, Water.
Martln Slowe Legacy: A legacy fund left in perpetuity by Martin Slowe. a past President of the US, whlch will be
received annually and spent on a specific project as agreed with his family.
26

The Liberal Jewish Synagogue
NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
16 STATEMENT OF FUNDS (continued)
Endowment Funds 2024
Atl
At31
Galn51 December
(L05ses)
2024
January
2024
Income Expenditure
Transfers
In/ out
Angela Ferst Cemetery Fund
320.227
15.650
(7,670)
(4,2241
323,983
Total Endowment Funds
320,227
15.650
{7,670)
14,224)
323,983
Endowment Funds 2023
Atl
At31
Galns / December
{Lossesl
2023
January
2023
Income
Expenditure
Transfer5
inl out
Angela Ferst Cemetery Fund
315,389
9.293
{1,8561
12,5991
320,227
Total Endowment Funds
315,389
9,293
11,8561
12,5991
320,227
Angela Ferst Cemetery Endowment Fund: the estate of Angela Ferst has bequeathed a fund towards the
maintenance of the Ferst family graves at the US Cemetery. Established in 2019, income generated from the
Investment of thls fund may be used for the maintenance of the cemetery only.
SUMMARY OF FUNDS 2024
Atl
January
2024•
At31
Galns l December
(Losses) 2024
Income Expendlture
Transfers
In/ out
Deslgnated Funds
General Funds Irevlsedl.
General Flxed Asset Fund
1.060A12
1,852,651 2.046,888 12,125,591) {288,7671
4,846,101
154,752
{57,285)
313,037
7.759,164 2,201.640 12,182,876)
24,270
1,060,412
45,269 1,530,450
5,256,605
45.269 7,847A67
Restrlcted Funds
Endowment Funds
437,314
320,227
147,563
15,650
(195,131) 116,600)
17,670)
373,146
323,983
14,2241
,516,705 2,364,853
12.378,007)
41,045 8,544,596
SUMMARY OF FUNDS 2023
Atl
January
2023
At31
Galns/ December
(Losses)
2023
Income
Expenditure
Transfers
inl out
Deslgnated Funds
General Funds
General Fixed Asset Fund
1.061,734
6,809
1,928,268 1,844,231
4,828,782
68,233
7.818,784 1,919.273
18,1311
11.920,220}
168,9991
{1.997,3501
1,060,412
(16.2281 1,852,651
4,846,101
116.2281 7,759,164
16,600
18,085
34,685
Restricted Funds
Endowment Funds
451.948
315.389
114,317
9,293
194,266) {34,6851
(1,8561
437,314
320,227
12,5991
8.586,121 2,042,883
12.093,472}
118.8271 8,516,705
27

The Liberal Jewish Synagogue
NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
17
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
2024
Restricted
Fund5
2024
Endowment
Fund5
2024
Total
Funds
2024
Total
Funds
2023
Tangible fixed assets
Heritage assets
Investments
Current assets
Creditors due wlthin one
vear
Provisions for liabilities
5,202,155
54,450
2,559,673
663,128
5,202,155
54,450
323,983 3,256,802
663,128
5,104,690
54,450
3,318,196
594,333
373,146
(417,939)
1417,939) {327,7641
(214,0001 1228,0001
{214,000)
7.847,467
373,146
323,983 8,544,596
8,516,705
18
COMMITMENTS UNDER OPERATING LEASES
As at 31 December 2024, the charity had future minlmum lease payments under non-cancellable operating
leases for office equipment as follows..
2024
2023
Not later than l year
Later than one year but less than five years
24,351
74,516
15,722
15,357
98,867
31,079
19
TRUSTEES REMUNERATION AND RELATED PARTIES
None of the Trustees recelved remuneration during 2024. During the year, a number oftrustees made
donations to LIS. The agEre8ate value of these donations was £10,000 {2023: £20,440). No Trustees received
reimbursement In 20241£553.90 in 2023). In 2023 one trustee was related to a person who was employed by
the organisation but resl8ned as a result of this conflict. The US makes an annual contribution on behalf of
Members to Liberal Judaism. There are no further related party transactions to disclose in the current or prior
year.
20
CORPORATION TAX
As a charity, the US is exempt from UK tax on Income and galn5 to the extent that these are applied to
Its charitable objects. No UK tax charges have arisen in the charity. during 2024 or in the previous year.
Prlor perlod adjustment
21
In previous years, the investment value of the freehold interest in Blazer Court had not been attributed a
value in the financial statements as its value was not considered material in relation to the whole value of
the land and Synagogue. Receipts in the year arising from lease extensions demonstrated that, If
extrapolated over all of the flats, the value is now material. The impact of this prior period restatement is
set out in note 12 and in the Statement of Financial Activities.
28

The Liberal Jewish Synagogue
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
THE LIBERAL JEWISH SYNAGOGUE
Opinion
We have audited the financial statements of the Liberal Jewish Synagogue (the 'charitable company'l for the year
ended 31 December 2024 which comprise the statement of financial activities, the balance sheet and statement of
cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5,
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its
income and expenditure forthe year thenended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlce; and
have been prepared In accordance with the requirements of the Companies Act 2006.
Basls for opinlon
We conducted our audit In accordance with International Standards on Auditing IU K) {ISAs (UK)) and applicable law.
Ou r responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the
flnancial statements section of our report. We are independent of the charitable company in accordance with the
ethical requ irements that are relevant to our audit of the financial statements In the UK, including the FRC'S Ethical
Standard, and we have fulf illed our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditlng the financlal statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the f inancial statements is appropriate.
Based on the work we have performed, we have not identified any materlal uncertaintles relating to events or
conditions that, indivldually or collectively, may cast significant doubt on the charitable company's ability to continue
as a going concern for a period of at least twelve months from when the financial statements are authorised for Issue.
Our responsibilities and the responsibillties of the trustees with respect to golng concern are descrlbed In the relevant
sectlons of this report.
Other information
The other information comprises the information included in the annual report and financial statements, including
the Trustees, report, other than the financial statements and our auditorfs report thereon. The trustees are
respon51ble for the other information contained within the annual report and financial statements. Our opinion on
the financial statements does not cover the other information and, except to the extent otherwlse explicitly stated
in our report, we do not express any form of assurance conclusion thereon.
In connection wlth our audit of the financial statement, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise
to 3 material misstatement in the financial statements or a material misstatement of the other information. If, based
on the workwe have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact.
We have nothing to report in this regard.
29

The Liberal Jewish Synagogue
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF
THE LIBERAL JEWISH SYNAGOGUE
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees, report, which is also the directors, report forthe purposes of company
law. for the financial year for which the financial statements are prepared is consistent with the financlal
statements; and
the trustees, report, which Is also the directors, report for the purposes of company law, has been prepared
in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report
in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our
opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received
from branches not Vlsited by us. or
the financlal statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements In accordance wlth the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors of the
charitable company for the purposes of company law) are responsible forthe preparation of the financial statements
and for belng satisfied that they give a true and fair view, and for such internal control as the trustees determine Is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due
to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charltable company's ability to
contSnue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance wlth
ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularlties, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, Outlined above, to detert material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detetting irregularities, including fraud is detailed below:
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
30

The Liberal Jewish Synagogue
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF
THE LIBERAL JEWISH SYNAGOGUE
we obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable
company and determined that the most significant frameworks which are directly relevant to specific
assertions in the financial statements are those that relate to the reporting framework (Statement of
Recommended Practice Accounting and Reporting by Charities preparing this accounts in accordance with the
Financial reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities
Act 2011, and the Companies Act 21X)6), those that relate to data protection (General Data Protection
Regulation) and those in relation to safeguarding, specifically the requirements of the Health and Social Care
{Safety and Quality) Act 2015.
We assessed the susceptibility of the charitable company's financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by:
maklng enquiries of management as to their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management blas and overrlde of controls we:
performed analytical procedures to identify any unusual or unexpected relationshlps; and
performed substantive testing of expenditure including the authorisation thereof.
tested journal entries to Identify unusual transactions; and
assessed whether the judgements and the assumptions made in determlning accounting estimates for the
valuation of the pension liability, the useful economic lives of tangible fixed assets and the estlmations of
future income and expenditure flows were indicative of potential bias.
In response to the risk of Irregularities and non-compllance with laws and regulations, we deslgned procedures
which included, but were not limited to:
reading the minutes of meetings of those charged with governance; and
enquiring of management as to actual and potential litlgation and clalms.
There are inherent limltations in our audit procedures described above. The more removed that laws and regulations
are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing
standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry
of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
Materlal misstatements that arlse due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilitles is available on the Financial Reporting Councll's website at
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorfs report.
31

The Liberal Jewish Synagogue
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
THE LIBERAL JEWISH SYNAGOGUE
Use of our report
This report is made solely to the charitable companrfs members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the opinions
we have formed.
Edward Finch (Senlor Statutory Audltorl
For and on behalf of Buzzacott Audit LLP, Statutory Auditor
130 Wood Street
London
EC2V 6DL
9 June 2025
32