CHARITY NUMBER; 1169737
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Charity Information
Report of the Trustees
Report Df the Independent Examiner
Statement of Financial Activities
Balance Sheet
Notes to the Flnancial Statements
10-16

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
CHARITY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024
Key management personnel
Trustees and Senior Management Team
Charity Trustees
MrA Coleman
Chairman
MrEAHaft
Honorary Treasurer
MrJDBeck
Assistant Honorary Treasurer
Mr M J Lawrence Senior Warden
Mr S Alls
Junior Warden
Position vacant
Honorary Secretary
Senlor management team
Rabbi N Fagleman Rabbl
Mr D Coleman
Administrator
Reglstered address
Malcolm Malits Court
207 Mather Avenue
Liverpool L18 9U B
Reglstered charlty number
1169737
Independent examiner
MISS Katie Dillon BA Hons BFP FCA
Alexander Myerson & Co Limited
61 Rodney Street
Llverpool
LI 9ER
8ankers
Barclays Bank
Solicltor
MrG Abrams
Gregory Abrams Davidson LLP
20-24 Mathew Street
Liverpool
L2 6RE
Page I

ALIERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees wesent their onnus repDrl and fInanCi￿ 5tater¥>EnlS f>rihe year ÈnLleil 31 DKembei JO34 and coThfiim that they compl¥with the Chorilles Act
2011, CharIt￿$ SORP 2015 and thtt Fi￿￿£1a1 Reportlrkg sionthaid Applir4ble in the UK and Republic ol Ireland IFk51021 l Efletiivè I Jan￿ary 20151-
Stru¢turè• iov•fh•n¢• and man¥iement
rheAllertop) Htbrew CoTh8re8aiion CeTriralSyn•8¢iUé Is a reglsiered charily I no.J 1697371 anrt J rbarithblo Inr.oipofateiSoreAniiaiian-assocIHiioD ICIOI.
148litered wilh thachirily Commlsllon on 18 Oclobef 2016.
Thechaflty 15iowe¢ned ty Ii%£onsl4tutlon vnd wlE5 by the mernbtr$ Ot a Éerteial meètln8 held on 4 September 2016.
Ykechafity 1$ mana8ed by Ihe eKecviwe team who areappolntfdahnualty ai the annual8¢￿er¥I meeilng ol ihe membe15 01 ihe con8rÈ8aiion and who Ire
also the Iharlty fr4&￿e5. The Exec￿lIve nienibe¢s In poli ai the yearend are Ilsred on the Ihaflly Inloirnaiion paBe.
TheeMecutivecompilSttI the chèlrinan, treisuref. asslstanl ireasuier, Sec￿ta￿. 5eJlor wJrdtA and I￿rn￿r wèrden.
Thtré Is also Covncllol th• ton$fe8atlon comprlsins elected thembers who are appolrtLed annts•lly allh• Afjm.
Th• m4xknum ryurnbpF vf electtd Cf>uficiI membèri bs ii.
Theele(led rouncll 8overns Ihe conyeAalion. Th• èxt(uUve a*d COUfKII meet on a rEgulor bèsls tornanage Ihe allalr5 0lihe £hèiity and to loimulate pDIICY,
Thechaibly's ?Lln)inisirai¢r thina8es theday to day operotlons of ih¢ ¢horiy in lièisor> wilh thé tr•isuieis irtd<hiirMan.
Obl¢¢tlve5 and actlvltles
Thèoble¢is of Ihethartty are ro pr¢Mot* the lewlsh fell81ofi lof ihe publ1¢ ￿ne111 by ww olallor Jrryo( (h¢ l¢llcswlDg niea*s.'
Provlslon •nd m•lai¢narKe ol 4 s¥n¥io8v¢ loi pf•y•¥ to furthe¢ and incouri8¢ tle Pf•¢1￿4 ol Oothodox luda151Th 05 pfeicflbed ty the otllce of
Ihe Chlel R•bbl of the Unli¢d Htbrew Con8fe8èt¢on5 01 the CommonweJlth.
Tct creaie ind dcvEIog s¢ilal ond cJJltvr•l 4([￿1¢1¢5 lor al a8os ler 11% member5fv1p and io iliewldtr It￿517 cpmmunlty of Llveipp¢l •nd Meiseyslde,
lo create pro8fan)me5 of Jewish lÈarThln8 andedut•iion In (¢nluncilon wlih ¢ther bodies lo IiJrthe¢ ildand $iièniihen Ihe piact51¢* oforthtsdox
judaism
To provide plots and trurl•l iiies In acto¢dènc¢ wilh the orthodox Jewlsh trèdltlor•.
To cgntrlbvte 10 wellara •nd ¢h4rii•ble purpD5ei in connKiion with Lhe Jewish ieli8ion.
Rouultmenl and •ppolntment ol Irust•es
The vtstln¥ ¢hbrllY trustees •rè r•sponsYol•1or rhe Trcrultrnent ol new irusrees ?nd seek those Ind￿l0uals wiihthe retylslte sklllio pertorThi Ihe fole.
Rlsk min•8ttment
Ihetru5tEQ5 C()niimually oss¢ss rlsks appllcable to the roii8re881ion. These I￿lUde linanci•l. hoilth & safety *nds4lo cusiodyel the (onÉ¢e8a¢iofis asseis.
Thetrusteos are iitlifted thot approprlaie pro<¢du¢ei alé lft place 10 maD•i¢ these ilsks. In portirulai. iiisuiancp coverls in plaro (ire ind emerBeriry
a¢uaiioTh PF(bceduré5 aft i*¢ul•ily iejted and flDJTh¢es are kepf under ie8ular revlew.

AiieftTON HEBREW CONGf¢EGAIION tENTRAL SYt4AGOGUE
REPORT OF THE IRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
A(Ilvltle5 a¢hlevern•ftts
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TheTwvsTt•s <onllirnlh41 they hive ¢¢mplied￿h ibe Secilon 4 ollhe Chirilieskt 20JI ttrhJw¢*Jt re8ardioib¢ ch4iiiythmml551ory'5k¢heraliuidJn¢t•nPLUS£ b•nifit
•ndlh• syrlfi¢¢uldBnCe rel*ti￿tO￿lI¢S loi 4thbncyrn•n¢ol ralwiDll.
IhtConiiii•ilpniaiiiTrb•Ut• wwt ranio ol•cli¥￿￿5 In puisu•nVJolilF¢￿F￿￿bll•lrni. Ih• truste•5 (MI..￿1 ihtthest4¢1iyilw*, lummiriwd b4l¢w*pro¥ld*b•b•f*b)Ihto
tlmv w￿￿￿TI￿1p￿touf syrta¢oiue ano the1v1￿1 leThqsh¢omfftkhiiiyOn Meri•y51di
ftéiiilous •cllvltl•i
Oui tyhiioiul PTo¥lthi • Eir4tf•loraut prwii 4hdwsNp•nd also lor iKthitlt5 assoc￿ted wl¢haur f4hh.
Pi•y•is'. ew iJop•Nd*ty lor *￿It•S by•urA•bty. S•ryk•••ri opert to•ll lnrlydifisvhi￿Tl iothq ¢ny.
F•ilv•ls•r•d holy d•ys'. Allth• iiwlihl•siivi15•1d hotydiysar•ll6s•rv•d inrfstiollil¥ iupportqdbylhe eèthrn￿ty.
W•offer i bu￿>￿￿em• t•lhJs•m•mb•iswhowl¥h iaithn th• %ch•Mfr.0￿ R4èbl *rtiUf¢Slh￿ mémbèrsir+ burfld In •c<01th￿t wllhOrtkndJxl•wiih iit*i.
yiils•i•iliry l•eU114*d non.m¢mbeii.
t￿1￿•￿1¥. Ouf iyD•ip¥u*wovid•t mifr+ai• l•cWlÉskn •teard)n¢q wuh th•JowIihtra¢bti￿.wfIJmIfiE1Il•I￿ritIn Krrq(Ii•df•yilr•rwllhlivprpoolQiV Courttittsr IA•
f4kntthlloh'.Our R•bblandhls wl• Pro￿￿+ t￿￿111 •duciiioh•l pro1firnrn•iapen￿b0Ih tsurv*mfy¢r8 Dndihi wlOIFJ1Wlth<￿rnunftY.
¥Nilrttludei bgth oni.lo.cffl¥ and iroup i•SSw)DS
commur•lty•¢tlviihs
H￿l￿d(￿Mmun•1 5pat•'.Ovf Mll Is iv•ilik4•for use bybxllltwhhyoups Indo￿￿1501￿ Thlsirdud•Irn¢rfMyff￿￿I1ryI olth• iinlori, [lub￿lled byM•rJiyiKts J•wlsh
mmunty C•1•.
Jrprqmbe* Ire uMd•J & pDllln¢si•iionlorth• Ip¢•l¢onltktue￿y•fid0¢e1Sk>￿aI1¥ F61 MP ahdCou*¢lK¢issWi•r￿i
Im•r f••Ihi+l*i￿rti.
P11fi5 ftsf twlur• p•ilo
k)lIG•￿v•*r5lh• coThlrei4ll￿ las, In conJunGtlonwiih lh• Lfv•rw>lJ•wiih Aslrcjilion, dvrfnliid Ir104 Im4ler trtJlldrfwhthb+ii•i *Ntiihi 5milltr4nd
¢imhhhlni ilx•of w ¢ernm￿nIty. Ihiii• ￿mI￿nI¥ll¥ll¢[woIdlfJnd IA4ddlllonYr•uni•rm•mbiii•lih• <•rnrwniiyirr rnovlni4wJy Ih•clt¥,ofiin
Wwdbyth•li 9￿•￿11 15youn114rnllesd•￿1¥.
r*lmth•t•lof¢ l• siih 10 m•k• our CorflrfltionrtThgnc￿I￿￿*bt¢ 150ur memb•N•TrdrMmb•rsbWthtome<oAtlThu•i i•declln•.
it811 •nd •dmlnlslr•tlv• Informitlc*n
Ibsyrtiioiwas aCIQIsriilii•iid•s¥4hiiltybyl￿Ch•dtyCtsMmI1dM, nvrnblf 1169?37.
IMW4I¢Ii*OP•l•l•5lTh¥¢cQtthrt•wllht￿ cuitomi. (éfemory4hd tr1d￿¢nI•lOn￿oxjuth1irn Ir4ih• Un*￿XI￿d9rn •nduThd•i ihi •¥spkiiol¢h* OlTh¢• E41h• Chlvl
R•bbl otthEUnll•dHebrowCvrfrll4tJDnsolih* Cornrnctnymalh.
Ih•i• lrtintl•l*i4temrt•h•¥a bq•n ¢tr4wn upln•£¢a1d•fit*￿Ifv Ihtth*rillesSQRP IFRSIQII a¥ irr•nd*dbyupdiie Byllitthone lorrEwill￿ perbdsbeilnnlni •nw •li•r I
Thi th•ilty Itusi••idurlnitl• y*iiw•e 15 lollDwi'.
irmin
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51114nlTro45Uf*r
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Cieibry
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Ml liwrence
A Hlll
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S NorM•Trf•¥¢fiidii Secrelary0￿ 17A w111024. Thi pIS*¢r414ry¢Ém•insvacani

ALLERTON HEBREW CONGREGATION CENTAALSYNAGOGUE
REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Resèrves pollcy
ThillUSiees have rnvl*wed th¢ rtserve5 poll(i¢s ol the ch•FIIY.
con8re8iiioTh1s ￿ a8elnBcotrMuAlly and the princ￿01 alm olthe tfugiees lsto build suHlcSeni rest￿￿$10 (ontlmie operaiini yiably as a ronEre8illDn Irllolhi
rnedlumlLbtur¢ perld.
Wtwlll seekihEfefoYe to (ontlnue maki•6 tyéraiinisuiptuses Ih418enti•te cash lunds to enable IhlStotOnllDut.
Cerfoln ies¢rvtJ hove b¢eo dèsi8Th4ied •s fé110svs'.
Bufl)ls¢hem• rÈ%ÈNÈ'. Th• s¢hemeis sell.Ivnded.
contribut￿￿$ éfe received fiornThernbeis 10 ¢ove¢ lulufe lU￿r)I81[anieMéfils
Chatity res4r¥•'.DdAaiions aiteollected ID V4flOVS Ih•rilY bo¥t5 al $ervi¢es, lunerals •fid wéddi065.
In attdiiion Idlecilon5 aré m&de oTr<¢ 4 yeif ai Iheyorn Kippurhi8h-holyday lor locil chèrllles.
Thestfunds cdle£te¢ lie disiribultd tovèrlous Itwish 6nd von.Jewlsh commun41 or£anisalloD5 •hNoally. The rt¢lpJtnii Qf lh¢ disliibiillonJ art
Oeteimliwj bylhE SynaEO8UÈ elecipd council.
SlnklNI FvThd: Fund5 are sel aslde annually to covti lulufe rnalor r*¢airs to the synaio6ue buudinli.
L•dl¢& Gu1￿j Fuhd.. T*iS lrtorpwatÈs mortes ralsed by the La¢lei 1rom1heltv•r￿j5 soc)al J(Ik4iileswhkhlsustd lo provlde ¢S5ethi￿ e4uipTr>ehi for
th* Con8r¢$iiitsn from timétothfr.
In¢lp•l fyrtdlnisour¢•s
Thtth4riiW> pilnilp41 lun$Dg stsvrci IJ subs¢riO•?ns fiorn rn¢n)his. 5ubsciibin6doeJ not pro￿d* afiy ehlkltmtnl Ir) specific stitlni in ih¢ sw•io8ue4 system &1
se•iiDi 15 In place, Whllsi our synèeoiue Is open Ict •H loi seMces,sub5crlblnE méans Ihai thet))b•rsJri t1￿1￿4 iobecomelru51ees oi rnembér5 01 Ihe
syn•y8Ut Couritii Ihvs enabllni MembeTS to hèv* i Olr•ci Inllueoce asto howthÈ £tsn8rÈiètiofi Is r￿.
Funds Nit •lsoreceive¢ Irom doniilonsby memb*ii.
SLOscrfioltsns are also fecelved fi¢mrnembors whoh•Yt •ppliléto tho b4it41 scheme lo thetosls olev•Nuil burial.
Inv•glm•ntpolliy •nd oble¢tlv••
Ihe ch•tKy h81 nDIDn8ieim Inve%imenii, Ourc•5h reser￿5 •fe heldln bank Jn¢ bull6lni 5u<i¢iydep05119ODd Ihe iiusiees ¢ontlnvalty 5Eekappioprlale
iiiiut10Tr5 to wve Iht blit feiurN.
GWI thtlevtlpl oui c•sh resources, gnd the needto insbrethai cè5h lunds 8rÈ avèiloble ttsoperate Ihe(h4illy,Ihetru51ees do TrDI ronslder il appiopiiaitèl Ihb
Ilm• io hvest Ih Ihèsto(kmgthet, wherE btritei reiurDS vjouldbe w•ilabl* b￿1 •tweal•r iiik 10 thi £h•rity'S I¥￿$.
Pwlormancl
The ih4illy tru51e•i4¢e Mllsfi¢d Vlttt theperhirnonre of Ihe <hèrltyln Ihiy•ar despiie thi d¢fi¢ll Incytred on unres1(l¢ttd it5e¢ves ond ￿ed￿tIon In oveièll
i•stNe5. In VIEW olthE IrKre•51llÉ A8• of the coTr6re8ètion the chirllvirusiees i•ke thÉ￿eW1hèl It li lrnportoD¢ lor Ihe cootlDue4vlabllilyol the toniiÈiètlon Ih81
•d¢qvilert5eryrs irt rffloknl•lnté for the Iviuie when rnembeishlp nuMb*rsdecre￿e. Thertls howev¢rntrrto•otice•ble Incrtase inthe numbef olmtmbtis
pmsint Iwèyeoch year èTrO Ihb is Impatlln$knctsmi. This his beèn mrtlVlèd In IhèP811 yiai loiiowinli mIn￿e(shIP(lmplln which %iwan InfluK tsf Tr*w
rnemb•is.
Aprln(ip•l reason lorihE Inrrease In tht defi<tt Inihtyeaf W•Stht loss ollunds dve10 o b•nk fr•ud. The •rhO￿ThI Iosi w4$ £J8,%￿ )nd1sshown )5 )Thex(¢piityn•l
Iiem In ihe nottstothe SC)Fl. Thls W•$ a sophlJti¢•iedlravd ollhètwethJi15 (urienlly endemlc %￿h0n11￿e bJnllii8. Immedi)io steps have beeh i)kinio
mlnlm15e thls happENln8•ialn In<lu¢in8siaff traknin& chanBes to *ulhorliètknn •ndielea5e of p•yments Ir4m Ihé bank and rev1Èw¢f￿•us software.
In Yltw ol contin￿l￿14el¢ItS ènd wilh Ihe Improvemeni lfj inll•llonory pie$5Utes, tht (barityiruMeesiooklh¢ drtlslon10 lyrthei Irjtitrtt sybicilplion fe¢J1or
kols. To8ethei wllhlhe Innu¥ ol ntwmernber5,1115hoped that fuiwe ¢eAcllS bi rtoucod.
Ih•£haiilYtrusieeswlA contlwe 10 rnmiitsi the siiu*bnmovin¢forwa(6.
In vltw olthelevel of iesÈrvÈ5, the<hii•tYllU51e?s are of thevlewthai Ihe chèriiy coniiiuts to gpeiale aj • wlniLoncein.
The Executive ènd Cowrttll meetieiulmlylo ensuie thai the synJ8O8Ut Is runtHiclefitly. The members of both ¢ommiiiees bfin¢vaFiou%indi¥idiiil skills
*Npeilence Iolhe runrbin8 of the £or$8YÈIOliDn•r*d Ouf Ihank$8ololh￿n lor their hard Wofk ènd dedicaiknn to the 5hule on •nÈrnlirekyvolthi•rybasl5.
Aabbl N￿)n Fa￿eMar ind Ntbetiytrt Awial aré ntsw wtll esi•blishedwilhif• ¢w con8re8ati¢n ènd Ihe ￿￿¢t commmily and at 041e ollh15 fe•c*rtiontlnue as
th? sdefull.tlnie synago8ve OrthodD¥ ftabbinlt touple In ifvÉipoo5.
Stt¥ice5art ￿0￿Y￿1)I￿&￿•tkI0nOrft1bffi¥ posi Covld and Shabbai Yomtavlm seNice5 ore ￿11 atiended.
Wtrhave heldj lull pr?8rimme of eveTr15 ￿[l￿the ye•rkntluding Frld•y nighi ¢negk Ihe newinnovillon hst ye•r the ￿Tr1er moi>ihs ol i seilés ol Fridav
n￿h1 5eThice Irtd socials have Éoniimed 10 be popular •ltsac¢edthoi¢ membeisio Ihè Xabbal* seivltt.
A sèriesof t￿ThIs lol lathes Vdere or8anlstd Inthe yEar by Ret>betien A￿1￿1 whlch havo beeTrvÈrywell èiteDde

AILERTQN HE8REW CONGREGATION CENTRAL SYNAGOGUE
REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 310ECEMBER 2024
FINANCIAL REVIEW
Flhanclal revlew
Wthove an ovtsill drfi¢il In Iheyeii of E8.95011023'. 5urpTu5 £3,$541 (ornpr15in¥ deficit E25,584 frtyrn unreJtrltlÈd ie5erves Sufplusof É16.634 Irom
dtsltThaied fu￿% l2023.- unre5trlrtèd Llelicll ÉIO,?57, surplu5 E13,8111. The yln(Ipal ie•son forthe htrèbieln thè unièsEri¢led defScll was Ihe1055 01
fwdsftom 8 b3n* imc*vniinil? É1&5rM F￿rthel d&i8Jts ol th15 eyceplipnaliiemaie 5hDwn aty0￿*. The prlnclpal rèasonlor Ihe I￿reasE lTrthÈ desw>aie
resefves suvplu5 Wjslhe hichu InteEEs¢ Ittelve¢J tsn bank dep05tlS.
COVID.J9 luture 5Uth pandemlcs
Gwen iht aR¢ piollt of 0￿1 £0ne¥eEaltDfj, Ihe prlTr(Ipoli15k irlses fiom the Self-1￿￿tabuflal scheme.
The desiinaiod re5eive lor the t>uri415chernÉ ai Ihtyear end wovld (overihE ¢091 of èpprollm)te￿ 67 funéials •) curitnt r•les.
Jiin8 ¢hp yejr ended 31De¢embei 2Q24 Ihele weie only S deaths of schèrne mÈmbefs.
posi year tnd to mld MIF¢h 3025 Eh•re hAve been no furt￿¢ deèthsof a %cheine nièmber.
lrtlhe 1•5t ¢hre¢ flninclalyeais we biv¢ lad beiweeo 3 bnd6deith5 pei ytar clalrnirt6 on IhÈ 5Chethe efle(i ol cov1￿19 to dèto has noi been
Ind ha9not theiefo(e I￿leted si8nifitiAtiy the Truiiees. ass+ssmeii tyf the vlab111ry olthè Schemé B￿￿10rWard. IheTrusté*i C¢tlflhve io monltorihe siluallon
r¢Wailv.
Pb￿s

ALIERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
RÉPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
TYu$tees' R•spoD51blllty Stllement
Thtlfuslees we r¢5poTrs-l)le ftsr p¥ép&rin8 Iht Tiuslee5' Report and the linancial s￿lements1n accoidonce wlth Dppllcoble law and1t8￿18t10Th%.
TheCh•iKle$ Art 2011 ieivléiions Ihereuftlèr fÈgtilre5 the tru5tee5to pitpar+ Iin•ncia5 stateh)enis for each finonilal VEa? &¢¢DrdaniÈ wilh Uftftèd Kin8dom
GmerJlFy Acceptebpraaice I Imited Kin8dorn ACCDuniin6 StAndaids 8Dd Jpplicame lawl whlch aive è iiueafvs lèlr olihe J14tt pl Jffoif5 ollht charity ènd ol
In£omittgre50vr<ts •prAlcallon ol the iesou¢¢es, Includln8thelncLkTre•nd eMpendrture.01lhe (b•rhy lèrihèi ￿1￿0￿. In PTrv4ilniihè fth&n(?èl tsartméhts,
t￿lIV51%¢$ &rÈ r*4uired 10
seleti $uiioble acrountln8 wllcle5 •ndlhén lpplythem (on51sleTrtly
obSEry¢ the mtihoLlsbna pAnclpl25 sel out in IhE St•iemeni ol Aecommended Pi6111(¢' AccDDnikn4 athy RèPtsrtin8by Ch•rtli*s' I fe¥lied 20051
PTep•re the Iln•ns101 siiiÈmeth15 on Iht aoln8 concein bJ515 vnless if Is inèppropflaieto ptoith)tlNii ihe ch4illy wlll coniirtué kn bu￿ne$S
Thtirusiets •re rC5PQlls￿ie f¢( keepin8 aOe4Ulte accouniini ierords that •ri svttt<ieni to show ittd eyplikn Ihe V4nSa(lions and Oiscloié vthlh
rt6sonable accuf¥(yat •￿1 Ilme IhÈ Iininci81 posiiian of the(Mr￿¥and enable ihéni ltrtnsurt Ih4Jl the fihanclJl ii•temenl¥ (otnplywilh the Chafilies Atl 2011
diqiulailoN% m•dt theieunder •rLd the provis￿￿orth¢tl￿%I deed. Ihe IFu51tes 01É4s• respo0s￿le lor$•le8￿141nIt￿e asselF of the chaiiiy and h•nÉ• for
t•14rti¢*asonèble iitP5 10¢ th* pre¥éniidn deiectloA ol •n¢J othér If¢t8￿ar111e$.
20 Mar 2025
Iwoved bytrder oPtht Bairdol Irusiees on..............
.4nd £igned on Its behillby..
El￿ H•ft
)nDFaryYf•iiur•i•Thd Chjwlty Tw¥st¢t

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
I rèporton the 3ccounli of Allerton He￿eW con￿eSai10n Ceniral syna108￿e for theyear ended 31 Pvcembpr 2024. whth •rÈ setout on paaes 8-16,
Ygur att•Itio￿ Ss ériwn to the fact that the rhèritytrvstees h3¥e prèp•red Ihe ch¥ity's accourtts lth atcordan£e with the Slolenient DI Rerommende
Prèttlce AccDLTrnllN8 and fteportin8 ty ChaAt*s ple￿rInK theiy acc¢vTrls acfoidanrewllh Ihe flhofjclèl Reportln8 *andèid applK)ble irn the UK and
Rèpubllc ol Ireland IFIS10211effe¢tive I january 20151 IssvÈd ITr Mèy 2014 In weferenceto Ihe SI41￿•￿t DI RecDmmeT%led Practice. A(couniin8atyJ
Rip￿tIng by Ch•fllle5'. Star¢ment ol Recornmended Pi•ct*e l¢¢viStd 20051 Issueo ITr Apill 2QOS whirh is ielerred l) ITr Ihe Claiilies IA(covnts ft¢povisl
Re8u10￿0ns IW6, but whlcb has beert withdrawn. l undersland Ihii Iht chèfltls trvstee5 114ve &oneihl% IAordèr Inr thethaiitV'5 accoun15 to give a Irur
I falr vlew In acrordance with uhiiéd Klngdorn Generolly Ac£eptod Accotsntln8 Pra¢ti¢e effectrye loraccovniin8 p¢rloLls be8lhrtits4on or after I lanuary
2015.
TNS report Is mad¢ solely iothe chailty'i tlUs1•1s,as i body. In ac<ordafi¢e with thi re6ulatlons m&Je uoder section 154 ol ih¢ Chailtle5 Ali 20II. My work
has been iindc¥tJken so that I ml£htsiaie to thechaillY'S Lfusttes those mallers l am repuired 10 510¢¢ ¢0 ¢h¢m in èn independent eKaftilner'5 feport and
ntrothÈr Wip￿e. To the fvIIp5t txteni permllted by law, I do noi accept or 155un)e fo5PQn5iblllly¢o anyone oiher thJN ih@ £har51y and the chèrity's
liusteai IJ a body. for my work. foi ihis repori, or foi the opln5on51 have lormed.
Reip•¢ll¥e respon51bllltles ol tfuslels and •xJmlnèr
Th• ¢h•rity'strusiees Ke re$ponsiL)le for thé prepaiailon of ltr* accouots. Thech?rhy iiustee3 cohsidei that an audlt 1% noi ieoulred fol Ihls yeèr und
Sttlloll 14412101 the Charllle5 A<1 zoji artd thai In lThdèpndértt t¥•min•iioA Is needed.
11 my re5p¢nslblllyto'.
é¥•mlne the accounts undef sectlon 14501 the Cbarilits Acr 2011
to lollow th• proudufes lèld dowfj in the ¢erteril oiiecilon$ 8lvert by Charifycarnrnlsslon under se<tlon 14515llbl ol theCh•rllles 20tI,.
ènd
io st•ie wheiher partlculof iyièiiers h•¥étome iomy )¢ienilon.
Bisls ol Indepefid•rt ex•mlner's ieport
My exèmlh•tl¢n w)$ carrled out lrt ic(ord•rtcé wlth tlie gertéfal Olreciion ilv•n by the Chiiliy Comnysslon.
examir*atl¢A IncludES a comparlion of the accwms wlih th• •cc¢¥nilni ie¢¢rés kept by the charliy and a comparison ol ihè iccovni£ pre5enled with
I￿*e fecwds. It also IDclud•s con55derarlon ol ony UTrLtsval Ii•rns ordlsclosuie5 In th• 4c<ounts. Ind Seeklng explanBllons fiom y¢1¥ 0$ Inistees cincernlni
•ny such Matters. The pioi¢dures undertaken do iiot Pfovide all Iht *vldence that would be requlr•d in In •udit arnlt0Th5equenlly noopI￿on Is iiV¢n •5 to
wheth•r the aecount5 wes¢•i8 truè Ind falr. vlew and Ihe repprt15 Ilmiieo 10 Iho$e maiters set Out In the siai¢n)eni tyelow
Indeptndent ex•mln•i's $t•iement
In (onnectlonwlLh my t¥•mlnatlon, no matter has come lo rny oii¢fitlon'.
whkh 8lves rne reasonable cause 10 bèlit¥È ihat In iny rnaterial respecl the fequlremeTris'.
to keep atcountini ie£ords In acrofdance with secllon 130 01 Ihe Charities Aci 20JI.
io prepaie occcwntswhlchaccnrd wllh the accounilni itctsrdi: and
to £ornply with Ihe appllcable requtièmefiTS ¢entetnln¥the lorrn and tonten¢ pl a<cwnls
set out lo ihe Charllies l A(cwnis •nd R•portsl fte8ul*llon5 ?008
lavè noi been rntl,. Of
to whl¢h, in my op1n1o￿l gttt#t40rt Sh¢￿Id be*Jrawn in ordef 10 •naNe a PToper understBndireot
Ihe accounts io be ¥gached.
K Dlllorn BFP ICA
On beholf ol AleKan4¢r m￿(sOn & Co lirnited
Chartered ACCo￿ntan1s
61 Rodvey Street
Llverpool
LI 9EH
g2141202

ALLERTON HEBREW CONGREGATION CENTRAI SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2924
P4otes
vAre1t￿{lO￿ DislKo•led Toi•1 Funds fo141Fundi
Fund$ 1024 Futmls 2024
2024
2023
In¢othlni ¢osou¥(q$
IncoMlngfvndJfiornchonYoblt pctlwijes
Membershlp lèès
Glft t•* recdp15
naiioni 10 the %ynatoiue
Invesimeni ificome
8ere¥vement Atiivltles
Ch•illable dgD8fjons for distilbuilon
coffllnolunrfsfrom Income oenèro¢lfio ocliwli¢s.
Aciivllle% hi Bontraiin8 funds
84.763
23,240
J3,616
7,351
84,163
23,240
13.646
18,639
77,985
19,168
13,LTr71
IP,831
38,8G7
6.T73
11,288
37,522
6,730
6.740
13,939
13,939
Tot311ncomln4 resources
142.939
55,540
198,479
171,251
It*sowt•i •xptnO•d
Costs of 4eheraiin6 lunds
Pertavemlrti costs
hafltable xilwlie$
Gov*inan¢8 <oits
9,718
9,718
32.881
163,580
8.371
54.S80
129,481
1,265
173 697
32,881
025
1S7,555
1,250
168,523
38,905
207,429
N•lftl¢¥lmantlN lyAds
.)S.58
16,6¥
.8,4SD
3,554
Toial fur*ds brouihi lorward
Translei belweon (vnds
Oth•1 i•cognlsod Éilrt$ & loss•i'.
Galn on rtV41vatlon el Ilxeo as*t$
Toi•1 luhdi ¢•ffl•d fornird
554,188
ono
344,456
898.644
895,090
All Ini¢me derlves frtym COn￿ny1n6 actsyltles
rhe ?Itached notes foim art Ini¢8ial pori otihesé IlTr•n<ll 5t•temert15

AILERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
CHARITY BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
Notes
2024 £
2023 £
Flxed Asse15
Tènglble fixed assets
506,244
401,089
rrent Assets
Debtors
Cashat bank
120,368
300,055
420,423
127.815
391,636
519.45L
CiedltOf$
Amounts falllng due wlthln one year
36,973
21,896
Nèt Cuirent Asset5
383,450
91.555
Net Asséls
889,694
898,644
Resep4¢$
Geneial unrestricted reserves
De518naied re5erve5
523,604
366,090
889,694
554,188
344,456
898,644
The flnanclal statements wefe approved by the trustees on
sl8ned on SIS behall by
20 Mar 2025
and were
Ellls H•ft.Honorary YreasuTer Jnd Charliy Trustee
The attached notes form Jn Integral part ol these linancial statements
Pa62 9

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2024
I ACCOUNTING POLICIES
BBsls ol prep4ratlL>n
The flnancial statwnetsis haye been piepaied In3ccordan¢¢ wiihAtcountiTr8 an(5 REportlTr8 by Ch¥iii¢5'.
sièiemeni ol Recolnrnèndéd Pracllce applicable lo charilles pieparine their accownis in aCcord￿(e wlth the Fln3rKial RepDTlin8 Slahdaid
apFqKabW ln the UK Republi( ol Irelèn¢ IFfiSt021 lefleclive l Janvary 20151- Chaiilles SOAP 2015, the Finèncial RepDriin8 Siandaré appli(able
Inthe UK ènd Repybllc ol lieland IFRS1021 and ihe CharlttesAIt 201J
Golns concèm
The tru51ees ossess whether Ihe use ol $olt)8 concern Is approprlète io.: whe¢hei there are ènymaieilal unieilalnt￿5 relaied Ic*¢veMs
¢andlllons may cast s1gn5fitant doubt on he ablllly ol ihe chjrily to ¢omtirtue as a goins concern.
TF.È iiusiees M)ke Ihls a55essm¢nt lor a period ol i ytai Iron) Iheéate of approval ol ihase f￿￿(1?$ $t3témÈThls.
The tfusiee5 have <oncludqd ihal thé (harlty ha5 adequate rÈsou¢ces ro cmtlnue In exi5teftte for Ilie lo¢esee3ble luturt.
Th* rhaiily Ihtr8for¢ contlnues to idopl Ihe 8otrw concern basls in prepailn8 Ils Iinaficial stOt¢iwhis.
l*)comln8 rewurc•s
Mernbershlp lees ale •rcounted lor ¢n i recesvjble b)515 Jlter deductlon ol dOU￿ruI lebl provision.
AN other Incom¢1s i¢tdunt¢d for OTh a Cash recelved b*is.
ft•iources expinded
Alexpendlture olthè charlt¥13 pc¢gyni•d loi on èfi a¢¢Nèls bi$15 when the Il•bilily15 I￿u{red.
ExF*nJlt￿re Intlud•s inv VAI whlch c•nool b• recovered •nd Is reporied ès pail olthe expendltyie towhich It relaies.
Ch4riiabl• ￿pendilUr• iomprlse5 thosè ctssts kncurrtd by the ¢haiity in the rlelivery ¢1 its ècilvltles.
It Includes bolh costs ihat can beillocat•d dlrt¢tty to such activitios and ihose ¢0sts ol on IndlrÈ¢i naiwe nee•ss•ry i)suppcrl them.
fjc¥ein*nc•co$ls¢ornpfflse thÈcosts ol ruThnln6 Ihe ¢harlly as an or8anlsatlon, in¢ludln8 admlDlstiatOf S sala(y and independ¢ntexèml•olloTr lee5.
T•n8lblé Ilx•d ••siti
T•n8lble Ilxed Jsjdsol moff• than £l,IK)O•re ¢•pltè114èd ènd Included ai c05t or¥alu•iion.
freehold prcpeity compri5in£ the Rabbi's hou>e èl valuation.
Th• b¥915 01 the valuaflorbwas current maikei vblue.
Thp valu¥tlO• was peiloiméd bylonathan K•ish Commercial. Re8l$ierèd Valuèrs.
The trusties (ODS.￿e1tha1 the Iriehold properly Is malntJlned in such a st4le ol fepalr ihat Ihe re5iduilvblue1s at least equal to nEI bookvalue. As
risult, Ihe corfespondln8 dpprecl8tbnwwld not be rn•ter*l, Ind Is iher¢f¢rè fioi chargtd in i￿5141*Men1QI Fin3ncls1 Activities.
O•preelallon1s charged at f•le5 ¢4kul¥ted to write off tht<osl les5 fe51dualv•lueol each assèt oN*i 1¢$ ¢xp?cied vselvl life •s lollows..
Ireehold IBnd and bulldln85
+Aotor v•hicle
25% reducln6 balance

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
MOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Funds
Generèl funds are unrestiicied lun(Ss which are availabte lor usè at ihe dIscr￿10￿ of the 1ivslees bn Ivrlhefance ol the 8eneral obje(tives 01
Ihe ¢hèfity and which hawe nor been deslgnaleil lor other purposes.
DÈsl8naled fwn45 compr15e uniestrlctpd lunds that have been sel aside by the trustees for paril(vlai pvrposes. The ?lrn èiid uso oltafh
deslgfièteij lund is set oul in th? notes io the linan¢lal staremonts, Where the PLirpose lor whlch the des18nèted fund wès ueaied nc longer
pplies, the funds held are transferied back to 8eneral uThrestri¢tÈd funds.
Rt5111(led fuhd5 ère lundswhlth are to be used In a¢¢ordance with specific re5trictlons Imposed by doTrorsor which ha￿ been ralsod by the
(haTlly lof pJrticul8r Pufposes.
7he (0515 ol YalslnB and admlnisleiin8 such funds are char8•d è8a1fi5t Ihp speciflc fund.
Ihe charilv hod no restrlcied lunds al the year end.
Flnanclal Instruments
The charity only ha5 IIDan¢ial instrumeols classified as baslc and measured at amoiilstd ¢ost.
The ch•rlty has no flnanclJl Insiiuments that are clasOlled as'othert or fiftanci31 insiwment$ measured 41 lale value.
Penslons
The syfta808ue operiies an aiito-enrolrneTrt dellne(l ¢tsni(Ibuth)n penslon 5¢heme Ihrou8h the ¥ovefnmeni NEST scheme.
10 addoilon Ihe syna8o&uecontrlbutes to a por50nal defined ¢ortiributlon penslon plan lor Iht befiellt ol the Rabbl.
C*sh Ilow ititement
Th¢ charlty has t?ken advanii8e ol the exemptlon •vailabte in the Charltles SORP IFR51021 and se¢tlort 7.18 ol F85102 and not preparqd
cash Ilow statemeni a5 il is ¢lasièd as small.

ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGUE
NOTESTQ THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Tot•1
Fund5
2024
T￿¥1
Funds
202J
Unléstflcted De518natÈd
Funds 2014
Funds 2024
2 INCOMINGRESOURCES
Membershlp Income
84,763
84,763
77,965
Glft Ald Re￿IP1S
23.240
23,240
19,468
Oonatlons
Yahiielt olferlnis
Aliyah offerings
Ylikor offerln85
Genèral doftatiot)S
Sponsorshlp of kiddushlm
1,355
3,251
1,435
3,585
4,020
13,646
1,355
3,251
1,435
3,585
4.020
13,646
1,718
3,843
1,375
2,825
3.311
13,072
vestm•nt Incom•
8ank Inierest receivable
SlnklnB fund depgslt Interest
7,351
7,351
3,937
11,288
14.702
3,937
11,311
1,520
12,831
7.351
A¢ilvS1l¢$ for 8•n•r•tln8 IvnEIs
Slall and wedding lees
Hl8h Holyday f•¥tS
Syna808ue tours
Stsclal and culiural activilles
Other In¢onie
2,36S
2,36$
1,100
1,710
9,69S
168
13,939
1,710
9,696
2,642
3.733
780
8,255
13,939
8er••vemeni •ctlvlt185
8urial scheme contribullons
Other funeral In¢orn• char8es
18,234
19.288
37.SZZ
18,2301
19,288
37,522
19,308
19,559
38,867
Charlt)bl* don•tlon5 re¢elvèd
Kol Nldfei Appeal
Charlly boxes
5,884
846
6,730
5,884
846
6,197
576
6,773
6,730
Total Incomkn8 resour¢¢s
142,939
55.540 198,479 177,251

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
NOTES YOTHE FINANCIALSTATEMENTS
FOR THE YEAR ENPED 31 DECEMBER 2024
Unrestrlcted Des18nated 70tsl Fwnds Total Funds
Funds 2024
Funds 2024
2024
2023
RE50URCES EXPENOEO
Costs of ianer&tlnH lund$
Soci31 and cultural actlvities
Ladies G￿lId fund raislng costs
9,718
9,718
8,371
9.718
9,718
8,371
8•r•ovem•rnt Costs
Funeral & ossotialed costs
Doubtful debt provlslon recelvoblos led8er-Ide¢rea5ellin¢reas
Wrlte offs receivables ledger
33,42S
-bJO
86
32,881
30.￿0
477
4,103
34,580
.(13Q
86
32,881
ch•rlt•bl• Acilvlll•s
Gross $31arl45 Jnd nation41 Insurance
Penslon cosls
Raijbl's hospltality Costs
Motor aTrd travel c¢sts
Vlsltlns officiants
Costs Yomln Noralm
Contrlbutlon to MArr ralrnud To¢ah
78.194
2,621
859
3,617
1,735
78,194
2,621
8Sg
3,617
1,735
75,236
2,936
1,372
1,206
3,254
3,090
3,688
5,222
2,072
4,889
6,220
3,492
461
1,292
1,167
5,366
6,291
714
585
3.000
3,688
5,222
2,07Z
4,889
6,220
3,492
461
J,292
1,167
5,366
6,291
714
585
2,455
142
I,S22
911
2,992
4,683
2,160
4,171
3,373
1,029
523
960
1,703
3,096
5,913
592
1,534
2,430
857
2,030
729
Insuranee
Telephone
Cleanlns
Syna8U8ue repalrs and malntenance
Aabbi's hotjse iepèlrs and rTralThlenohte
Posta8e
Prini4nB & slatloneiv
Computer ctssts
S¢¢uilt¥c¢sls
Xlddushlm c95ts
Plbques and present3tlons
Rellslous puithases
Levle5 and fees
General èxpènse5
Oepreclatlon-molor car
8ank ch8rBes
legal & professional lee5
Charltable di5trlbullon5.Kol Nidrei Appeal & general
00￿btfu$ debt provlslon iecelvable$ ledger.Idecrea5el
Wrlte ofF5 r￿e1¥a￿leS ledger
EJ¢cepllonaS Item-bank frzvd loss of lunds
142
1,522
9Jl
340
. I,(￿4
3,2D4
18,500
157,555
6.025
6,36S
-1,004
3,204
18,500
163,580
4,775
-2.99fJ
1,326
6,025
129,a81
fjovern•nie co$ts
Independent examlners cosls
1,250
1,250
1,265
Tot•1 Resourc•$ Expend•d
168,523
38,906
207.1129
173,697

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2024
STAFF COSTS
2024 £
2023 £
Wage5 & salaries
Social 5ecu(StV Costs
pÈnsloD costs
73,451
4,743
2,621
80,815
70,493
4,743
2,936
78,J72
Avèrage number of employees
The aveiage number of employeès duilng ihe
vear was as follows,,
2024
2023
Hl8h¢r pald statf
No £mployee e8rr)ed more than £60,IXKI Iii the ye•r
Tiustees dld not recelve any remuneration, expenses, or other beneftis In the year
ey manoEÈment personnel
The key mèllo8emtni personnel of the Charlty are as Ilsted In the ¢hArSty Informallon pale
Those comprlse the Trustees and the sehlor m3naBemeni team
TANGIBLE FIXED ASSETS
Freehold fvlotor
Proporty Vehl¢le
Total
Costlviluatlort
At I january 2024
Addltlons In year
Dlsposa15 In year
At 31 December 2024
395,000
106,677
12,990
407,990
106,677
501,677
12,990
514,667
Oepre£latlon
Al l January 2024
Charge for ihe yeaf
Dlsposals
At 31 Oècember 2024
6,901
1,522
6,901
1,522
8,4123
8,423
Nei Sook Value
At 31 D¢cembef 2024
501,677
4,567
506,244
At 31 Pecen7ber 2023
395,(K)O
6.089
401,089
The premSses occupled by the 5ynaBogue, are leased from Arena Housing Group Limlted under a 125
vear lease dated 28 February 2007, at an annu31 peppercorn lent. Upon completion of the lease a
premlum of £625,000 was payable. The lease Includes a clause prohibitlng dlsposal of the properly ljv
the custodlan trustees, except ihat where the tru5te.es are unable lo contlnue using the premises, they
are able to surrender the residue of the lease at 3 Énll premium to the le3seholders. As a iesull of these
lauses the lease has no value to the congregation as therc is no right of dlspos?l. Therefore the valve
of the lease15 not IncorpoTated into the balance sheet, Equally the lease premium piepayment paid on
completion h35 no value to the congie86tlon as it is not a recoverable 3mount and so has been fully
Impaired on completion and £nll value carried forward.
Pase 14

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE
NOTESTO THE FINANCIAL 5TATEMENT5
FOR THE YEAR ENDED 31 DECEMBER 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 £
2023£
Arnovnts falllng due wlthln one year:
Receivables ledAer balances less pfovlslons
Sundry debtors and prepayments
14,121
106,247
120,368
14,594
113,221
127,815
Included wlthln sundry debtors and prepayments Is a deslgnated deposit account held by
the Liverpoollowlsh Housln8 Associatlon Limited In respect of thè deslgnated slnkinK
fund reserve set aslde for major repairs to the s¥n3go8ue buildlTI8S,
The balance a5 at 31 December 2024 was £93,74712023: £84,810}
BANK BALANCES
2024 £
2023£
8arclays Bank..
Current account
Premium deposit account
Reward account
The Charity Bank 40 day notice account
Cambrld8e and Countles Bank 120 day notice account
Unlted Trust Bank i year flxed bond
Redwood Bank l year fixed bond
1,000
65,118
1,000
32,754
3,446
39,940
103,004
87,547
300,055
86,733
86,149
loo,000
85,000
391,636
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 £
5,000
2023£
5,000
Deferred Income
Other taxation and Social securlty
Other credltor5 and ac¢ruals
31,973
36,973
16,896
21.896
The deterred income TelJtes to J specific legacy which h35 Dot yet been defrayed as the
wlshe$ of ihg donor famlly have not yet been flnalised.
SUPPORT COSTS
Included wlthln charltable aetlvlty Costs are 5UPPOrt costs totallin8 £23,770 in relation to
the 3dminlstTator's salary. Of thls 5% amounting to £1,189 would bè apportloned lo the
designated buri31 fund.
10 RELATED PARTY TRANSACTIONS
No transactlons took place with related partie5 during the ¢Ufrent or previous year,
Page 15

ALIEA TON HEBREW CONGREGAnON CENTRAL SYNAGOGUE
NOTE5 TO YHE FINANCIALSTATEMENTS
Foft YHE YEAR ENDED 31 DECEMBER 2024
Ji
IQ14
li
FUND5
Viiit#rtii•dSunds
298￿16
25&112
111.939
l$7.43
Rev•r￿lI￿rt r•s•rdi
Z49,329
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