## 

## 




## 

## 

## 



# 

## 

||||Mr J Lyons||(not|an appointed|Trustee)|
|---|---|---|---|---|---|---|---|
||||Ms M Regnier-Leigh|||||
|Company|registered|||||||
|number|||09589315|||||
|Charity registered||||||||
|number|||1167711|||||
|Registered||office|35 Ballards|Lane||||
||||London|||||
||||N3 1XW|||||
|Principal Address|||1 Wallenberg|Place||||
||||Great Cumberland|||Place||
||||London|||||
||||W1H 7TN|||||
|Independent||auditors|BKLAudit LLP|||||
||||35 Ballards|Lane||||
||||London|||||
||||N3 1XW|||||
|Bankers|||CAF Bank Limited|||||
||||25 Kings<br>Hill|Avenue||||
||||Kings<br>Hill|||||
||||West Mailing|||||
||||Kent|||||
||||ME194JQ|||||
||||NatWest Bank||PLC|||
||||38 Strand|||||
||||London|||||
||||WC2N 5JB|||||





## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 



## 

## 

## 

## 

## 

## 



## 



## 

## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

## 



## 

## 

## 

## 



## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

|||||||As restated|
|---|---|---|---|---|---|---|
||||Restricted|Unrestricted|Total|Total|
||||funds|funds|funds|funds|
|||Note|2022<br>f.|2022<br>f.|2022<br>f.|2021f|
|Income from:|||||||
|Donations<br>and legacies||||1,061,211|1,061,211|1,062,845|
|Charitable<br>activities|||53,600|114,045|167,645|104,446|
|Other trading<br>activities|||8,010|47,384|55,394|46,325|
|Investments||||3,612|3,612|33|
|Total income|||61,610|1,226,252|1,287,862|1,213,649|
|Expenditure<br>on:|||||||
|Raising funds|||5,255||5,255||
|Charitable<br>activities|||53,250|1,299,901|1,353,151|1,186,411|
|Total expenditure|||58,505|1,299,901|1,358,406|1,186,411|
|Loss on valuation<br>of investments||||(27,763)|(27,763)||
|Net income/(expenditure)|||3,105|(101,412)|(98,307)|27,238|
|Transfers<br>between|funds|19|1,405|(1,405)|||
|Net movement<br>in|funds||4,510|(102,817)|(98,307)|27,238|
|Reconciliation<br>of|funds:||||||
|Total funds brought|forward||19,297|138,414|157,711|130,473|
|Net movement<br>in funds|||4,510|(102,817)|(98,307)|27,238|
|Total funds carried forward|||23,807|35,597|59,404|157,711|





## 








## 

|||||||2022|2021|
|---|---|---|---|---|---|---|---|
||||||Note|||
|Cash flows from operating||activities||||||
|Net cash|used<br>in operating|activities|||22|(72,243)|139,976|
|Cash flows from investing||activities||||||
|Dividends|and interest from|investments||||3,612|33|
|Purchase|oftangible<br>fixed assets|||||(2,075)|(123,882)|
|Purchase|of investments||||||(200,000)|
|Net cash|provided<br>by/(used<br>in) investing|||activities||1,537|(323,849)|
|Cash flows from financing||activities||||||
|Cash inflows from new borrowing||||||60,000||
|Net cash|provided<br>by financing<br>activities|||||60,000||
|Change|in cash and cash|equivalents|in|the year||(10,706)|(183,873)|
|Cash and|cash equivalents|at the beginning||ofthe year||80,123|263,996|
|Cash and cash equivalents||at the end|of|the year|23|69,417|80,123|





## 

## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

## 

## 

## 



## 

## 

## 

## 

## 



## 

## 

## 

||||Unrestricted|Total|
|---|---|---|---|---|
||||funds|funds|
||||2022|2022|
|Donations|and gifts||627,727|627,727|
|Government||grants|58,033|58,033|
|Membership||contributions|375,451|375,451|
||||1,061,211|1,061,211|
||||As restated|As restated|
||||Unrestricted|Total|
||||funds|funds|
||||2021|2021|
|Donations|and gifts||681,004|681,004|
|Government||grants|4,916|4,916|
|Membership||contributions|376,925|376,925|
||||1,062,845|1,062,845|



## 

## 

||||Restricted|Unrestricted|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022|2022|
|Supporting|the|Synagogue|53,600|114,045|167,645|





## 

## 

## 

## 

||As restated|As restated|
|---|---|---|
|Restricted|Unrestricted|Total|
|funds|funds|funds|
|2021|2021|2021|
|39,262|65,184|104,446|



## 

## 

||Restricted|Unrestricted|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2022|
||f.|f|f.|
|Brochure - adverts||47,384|47,384|
|Dinner for Ukraine appeal|8,010||8,010|
||8,010|47,384|55,394|



|Unrestricted|Total|
|---|---|
|funds|funds|
|2021|2021|
|46,325|46,325|





## 

## 

## 

## 

|||Unrestricted|Total|
|---|---|---|---|
|||funds|funds|
|||2022|2022|
|Income|from investments|3,485|3,485|
|Interest|receivable|127|127|
|||3,612|3,612|
|||Unrestricted|Total|
|||funds|funds|
|||2021|2021|
|Interest|receivable|33|33|



## 

||Restricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2021|
|Dinner for Ukraine appeal|2,650|2,650||
|Cooking for homeless|2,605|2,605||
||5,255|5,255||





## 

## 

## 

||||Grants to|Total|
|---|---|---|---|---|
||||Institutions|funds|
||||2022f|2022f|
|Supporting|the|Synagogue|17,913|17,913|
||||Grants to|Total|
||||Institutions|funds|
||||2021f|2021|
|Supporting|the|Synagogue|5,000|5,000|



|The Company<br>has made the following<br>material<br>grant|s to institutions<br>during<br>the year:||
|---|---|---|
||2022f|2021|
|Name of institution|||
|United Synagogue||5,000|
|CST Kol Nidre appeal|10,833||
|WJR Ukraine appeal|7,080||
||17,913|5,000|



## 

## 

||||Restricted|Unrestricted||
|---|---|---|---|---|---|
||||funds|funds|Total|
||||2022|2022|2022|
||||f.|f.|f.|
|Supporting|the|Synagogue|53,250|1,299,901|1,353,151|





## 

## 

|Summary|by f|und type (continued)||||
|---|---|---|---|---|---|
||||Restricted|Unrestricted||
||||funds|funds|Total|
||||2021|2021|2021|
|Supporting|the|Synagogue|38,684|1,147,727|1,186,411|



## 

||||Activities|Grant|||
|---|---|---|---|---|---|---|
||||undertaken|funding<br>of|Support|Total|
||||directly|activities|costs|funds|
||||2022|2022|2022|2022|
||||f.|f.|f.|f.|
|Supporting|the|Synagogue|1,146,978|17,913|188,260|1,353,151|



||||As restated||||
|---|---|---|---|---|---|---|
||||Acti vities|Grant|As restated||
||||undertaken|funding<br>of|Support|Total|
||||directly|activities|costs|funds|
||||2021|2021|2021|2021|
|Supporting|the|Synagogue|978,799|5,000|202,612|1,186,411|





## 

## 

|||||Supporting||
|---|---|---|---|---|---|
|||||the|Total|
|||||Synagogue|funds|
|||||2022|2022|
|Staff costs||||254,139|254,139|
|Ministers,<br>Cantors|and|administrators||6,487|6,487|
|Professional<br>fees||||36,980|36,980|
|Choir and religious|events|||171,016|171,016|
|United Synagogue|membership||fees|20,000|20,000|
|Board of Deputies||||1,155|1,155|
|Hebrew classes||||32,197|32,197|
|Travel expenses||||15,486|15,486|
|Over provision<br>relating||to subscriptions||(83,051)|(83,051)|
|Repairs and maintenance||||438,053|438,053|
|Light and heat||||26,059|26,059|
|Cleaning||||32,656|32,656|
|Security||||81,086|81,086|
|Functions<br>and catering||||114,715|114,715|
|||||1,146,978|1,146,978|





## 

## 

## 

|Analysis ofdirect|costs (cont|inued)|||
|---|---|---|---|---|
||||As restated||
||||Supporting|As restated|
||||the|Total|
||||Synagogue|funds|
||||2021|2021|
|Staff costs|||256,785|256,785|
|Ministers,<br>cantors|and administrators||10,379|10,379|
|Professional<br>fees|||2,515|2,515|
|Choir and religious|events||38,903|38,903|
|United Synagogue|membership|fees|20,000|20,000|
|Board of Deputies|||903|903|
|Hebrew classes|||28,429|28,429|
|Travel expenses|||15,152|15,152|
|Repairs and maintenance|||446,364|446,364|
|Light and heat|||15,779|15,779|
|Cleaning|||26,053|26,053|
|Security|||68,570|68,570|
|Functions<br>and catering|||48,967|48,967|
||||978,799|978,799|





## 

## 

## 

||||Supporting||
|---|---|---|---|---|
||||the|Total|
||||Synagogue|funds|
||||2022|2022|
|Staff costs|||23,441|23,441|
|Depreciation|||44,652|44,652|
|Printing,|postage and stationery||14,720|14,720|
|Accountancy|||44,759|44,759|
|Computer|expenses||15,633|15,633|
|Sundry|||14,731|14,731|
|Insurance|||17,613|17,613|
|Governance||costs|12,711|12,711|
||||188,260|188,260|



||||As restated||
|---|---|---|---|---|
||||Supporting|As restated|
||||the|Total|
||||Synagogue|funds|
||||2021|2021|
|Staff costs|||23,030|23,030|
|Depreciation|||45,987|45,987|
|Printing,|postage and stationery||13,833|13,833|
|Accountancy|||48,347|48,347|
|Computer|expenses||20,778|20,778|
|Sundry|||23,204|23,204|
|Insurance|||15,068|15,068|
|Governance||costs|12,365|12,365|
||||202,612|202,612|





## 

## 

## 

## 

|||||||2022|2021|
|---|---|---|---|---|---|---|---|
||Fees payable to the Company's|||auditor for the audit and preparation|ofthe|||
||Company's|annual|accounts|||16,440|15,660|
|12.|Staff costs|||||||



|Staff costs||||||
|---|---|---|---|---|---|
|||||2022f|2021|
|Wages and|salaries|||255,696|260,519|
|Social security costs||||23,150|24,517|
|Contribution|to defined|contribution|pension schemes|4,645|644|
|||||283,491|285,680|



|2022|2021|
|---|---|
|No.|No.|





## 

## 

## 

## 

||Fixtures,|
|---|---|
||fittings and|
||equipment|
|Cost or valuation||
|At 1 January 2022|307,454|
|Additions|2,075|
|At 31 December 2022|309,529|
|Depreciation||
|At 1 January 2022|220,895|
|Charge for the year|44,652|
|At 31 December 2022|265,547|
|Net book value||
|At 31 December 2022|43,982|
|At 31December 2021|86,559|





## 

## 

## 

## 

||Listed|Cash on||
|---|---|---|---|
||investments|Portfolio|Total|
|Cost or valuation||||
|Additions|201,541|1,637|203,178|
|Revaluations|(27,763)||(27,763)|
|At 31 December 2022|173,778|1,637|175,415|
|Net book value||||
|At 31 December 2022|173,778|1,637|175,415|





## 

## 

## 

||2022|2021|
|---|---|---|
|Due after more than one year|||
|Loan to employee|8,800||
|Due within one year|||
|Trade debtors|56,922|65,704|
|Loan to employee|8,400||
|Other debtors||3,063|
|Prepayments<br>and accrued income|45,667|47,821|
|Grant receivable|52,875||
||172,664|116,588|



## 

|||2022|2021|
|---|---|---|---|
|||f.||
|Cash at Stockbrokers|||200,000|
|Creditors: Amounts|falling due within one year|||
|||2022|2021|
|Other loans||60,000||
|Trade creditors||70,135|58,748|
|Other taxation and social security||7,716|12,004|
|Other creditors||147,962|169,533|
|Accruals and deferred|income|116,261|85,274|
|||402,074|325,559|



## 



## 

## 

||||||||Balance at|
|---|---|---|---|---|---|---|---|
|||Balance at 1|||||31|
|||January|Incoming|Resources|Transfers|Gains/|December|
|||2022|resources|expended|in/out|(Losses)|2022|
|Unrestricted||||||||
|funds||||||||
|Designated||||||||
|funds||||||||
|Hartog|fund|200,000|||||200,000|
|Rabbi's||||||||
|discretionary||||||||
|fund||1,143|14,969||(16,112)|||
|||201,143|14,969||(16,112)||200,000|



|General funds|||||||
|---|---|---|---|---|---|---|
|General<br>Funds|||||||
|- all funds|(62,729)|1,211,283|(1,299,901)|14,707|(27,763)|(164,403)|
|Total|||||||
|Unrestricted|||||||
|funds|138,414|1,226,252|(1,299,901)|(1,405)|(27,763)|35,597|





## 

## 

## 

|Statement|offu|nds (continued)||||||
|---|---|---|---|---|---|---|---|
||||||||Balance at|
|||Balance at 1|||||31|
|||January|Incoming|Resources|Transfers|Gains/|December|
|||2022|resources|expended|in/out|(Losses)|2022|
|Restricted||||||||
|funds||||||||
|Kol Nidre||||||||
|appeal||10,833|10,567|(10,833)|||10,567|
|Donation|for|||||||
|stained glass||||||||
|windows||6,000|||||6,000|
|Sefer Torah||||||||
|appeal||2,464|4,000|(3,140)|||3,324|
|Ukraine|||8,010|(9,730)|1,720|||
|Hebrew classes|||32,513|(32,198)|(315)|||
|Cooking for the||||||||
|homeless|||6,520|(2,604)|||3,916|
|Haifa kids||||||||
|appeal||||||||
|Choir appeal||||||||
|Holocaust||||||||
|Memorial||||||||
|booklet||||||||
|||19,297|61,610|(58,505)|1,405||23,807|
|Total funds||157,711|1,287,862|(1,358,406)||(27,763)|59,404|





## 

## 

## 

|Stateme|nt offun|ds - prior year||||||
|---|---|---|---|---|---|---|---|
||||||||Balance at|
|||Balance at|||||31|
|||1January|Incoming|Resources|Transfers|Gains/|December|
|||2021|resources|expended|inlout|(Losses)|2021|
|Unrestricted||||||||
|funds||||||||
|Designated||||||||
|funds||||||||
|Hartog|fund|200,000|||||200,000|
|Rabbi's||||||||
|discretionary||||||||
|fund||1,143|||||1,143|
|||201,143|||||201,143|
|General|funds|||||||
|General|Funds|||||||
|- all funds||(102,348)|1,174,387|(1,147,727)|12,959||(62,729)|
|Total||||||||
|Unrestricted||||||||
|funds||98,795|1,174,387|(1,147,727)|12,959||138,414|





## 

## 

## 

||||||||Balance at|
|---|---|---|---|---|---|---|---|
|||Balance at|||||31|
|||1January|Incoming|Resources|Transfers|Gains/|December|
|||2021|resources|expended|in!out|(Losses)|2021|
|Restricted||||||||
|funds||||||||
|Kol Nidre||||||||
|appeal|||10,833||||10,833|
|Donation|for|||||||
|stained glass||||||||
|windows||6,000|||||6,000|
|Sefer Torah||||||||
|appeal||12,719||(10,255)|||2,464|
|Ukraine||||||||
|Hebrew classes|||28,429|(28,429)||||
|Cooking for the||||||||
|homeless||||||||
|Haifa kids||||||||
|appeal||3,110|||(3,110)|||
|Choir appeal||1,699|||(1,699)|||
|Holocaust||||||||
|Memorial||||||||
|booklet||8,150|||(8,150)|||
|||31,678|39,262|(38,684)|(12,959)||19,297|
|Total funds||130,473|1,213,649|(1,186,411)|||157,711|





## 

## 

|Summary|offun|ds - current yea|r|||||
|---|---|---|---|---|---|---|---|
||||||||Balance at|
|||Balance at 1|||||31|
|||January|Incoming|Resources|Transfers|Gains/|December|
|||2022|resources|expended|in/out|(Losses)|2022|
|Designated||||||||
|funds||201,143|14,969||(16,112)||200,000|
|General funds||(62,729)|1,211,283|(1,299,901)|14,707|(27,763)|(164,403)|
|Restricted||||||||
|funds||19,297|61,610|(58,505)|1,405||23,807|
|||157,711|1,287,862|(1,358,406)||(27,763)|59,404|
|Summary|offunds - prior year|||||||
||||||||Balance at|
||||Balance at||||31|
||||1 January|Incoming|Resources|Transfers|December|
||||2021|resources|expended|inlout|2021|
|Designated|funds||201,143||||201,143|
|General funds|||(102,348)|1,174,387|(1,147,727)|12,959|(62,729)|
|Restricted|funds||31,678|39,262|(38,684)|(12,959)|19,297|
||||130,473|1,213,649|(1,186,411)||157,711|





## 

## 

## 

|Analysis <br>Analysis|of net assets between<br>funds<br> of net assets between funds - current year||||
|---|---|---|---|---|
|||Restricted|Unrestricted|Total|
|||funds|funds|funds|
|||2022|2022|2022|
|Tangible|fixed assets||43,982|43,982|
|Fixed asset investments|||175,415|175,415|
|Debtors|due after more than one year||8,800|8,800|
|Current|assets|23,807|209,474|233,281|
|Creditors|due within one year||(402,074)|(402,074)|
|Total||23,807|35,597|59,404|
|Analysis|ofnet assets between funds - prior year||||
|||Restricted|Unrestricted|Total|
|||funds|funds|funds|
|||2021|2021|2021|
|Tangible|fixed assets||86,559|86,559|
|Current|assets|19,297|377,414|396,711|
|Creditors|due within one year||(325,559)|(325,559)|
|||19,297|138,414|157,711|





## 

## 

||||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|---|---|
|Net<br>income/expenditure<br>for|the|year|(as||per|Statement|of|Financial|||
|Activities)|||||||||||
||||||||||(98,307)|27,238|
|Adjustments<br>for:|||||||||||
|Depreciation<br>charges|||||||||44,652|44,305|
|Loss on valuation<br>of investments|||||||||(27,763)||
|Dividends<br>and interest from investments|||||||||(3,612)|(33)|
|Loss on the sale offixed assets||||||||||1,682|
|Decrease/(increase)<br>in debtors|||||||||(56,077)|16,642|
|Increase<br>in creditors|||||||||76,516|50,142|
|Other non-cash<br>movements|||||||||(7,652)||
|Net cash provided<br>by/(used|in)|operating||activities|||||(72,243)|139,976|



|||||2022|2021|
|---|---|---|---|---|---|
|||||f.||
||Cash|in hand||69,417|80,123|
||Total|cash and cash|equivalents|69,417|80,123|
|24.|Analysis ofchanges||in net debt|||



|||||At 1||At 31|
|---|---|---|---|---|---|---|
|||||January||December|
|||||2022|Cash flows|2022|
|Cash|at bank and||in hand|80,123|(10,706)|69,417|
|Debt|due within|1|year||(60,000)|(60,000)|
|Liquid|investments|||200,000|(200,000)||
|||||280,123|(270,706)|9,417|





## 

## 

## 

|non-cancell|able|operating<br>leases as follows:|||
|---|---|---|---|---|
||||2022|2021|
|Not later than||1 year|3,182|2,822|
|Later than|1 year and not later than 5 years||2,505|3,528|
||||5,687|6,350|



## 

##