2025-12-31-accounts

CHARITY NUMBER: 1169737 ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Page Charity Information Report of the Trustees Report of the Independent Examlner Statement of Financial Activities Balance Sheet Notes to the Financlal Statements 10-16

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 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 Mrs Alis Junior Warden Position vacant Honorary secretary Senior managementteam Rabbi N Fagleman Rabbi Mr D Coleman Administrator Registered address Malcolm Malits Court 207 Mather Avenue Liverpool L18 gUB Registered charity number 1169737 Independent examiner Miss Katie Dillon BA Hons BFP FCA Alexander Myerson & Co Limited 61 Rodney Street Liverpool LI 9ER Bankers Barclays Bank Solicltor MrG Abrams Gregory Abrams Davidson LLP 20-24 Mathew Street Liverpool L2 6RE P3ge I

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 TheTruSteÈs prÈsent theliannual reporiandllnanc1￿51alell1￿nI3 lor theyeirended 31 Decérnber 2025 and Conflrm thatthe¥tomplwwilh the ChaiitlesAÈt Strutt￿re. governance andmana£ement TheAl1Pry￿ H¢brÈwCongregaiIoDCÈntr￿sy￿a¥QBUe1sè ie8lster&dcharhy l M.11697371 and BtharftableI￿r{0tatEdOiIa￿h￿￿¢n-a$wC13tlOn (UOI, re8lsieTed withthecharlty CoMrnl&s￿￿On U Dttob812016. Theihar51ylsetsvèrn8d byltsconstitutiDNand rulpsadowed 6ythemembeF5at alEneral meEtIn1he￿Qn4s@PtÉMbBr￿0t6. 7he£harityls managed by the execbtlveteèm who art aPPOin%Èdannua1￿1t1h2an￿￿al general MetinKollhe mÈmbefSof (￿8￿￿{a￿O￿a￿dWh0 ate èkothechailly truSiees.TheeKeCutb￿ mÈmbprsln PD5tai the￿￿rendareIL%ledfjn th￿CharIty1￿[a[rnat￿kn page. ThÈèxeciitviecuThprlsesihechaiiman. trea5ufEr, a$￿Sla￿t tre￿￿rer. ¥Cfètaryi Sen￿rW￿dEna￿dWn1Or￿èrden. There is atsO¢ou￿1 dthecowregètbn compr￿l￿ele¢1￿d memb&r5whoareappolnted anw3ly attheAGM. maximurn numberoteltcted &12. The electedcovDcil governs the coTr8féEatknn.The eXecut￿e rwndl meet oTha regularbasls tomèna8et￿ aflair501thechai1i¥aDdlol￿￿UI￿Èp011Cv. ThÈ ch4Dty'sèdmthtstratarrnanage5 thedaytodayopprètlonsolthetharÈtvin li4iSuh WbththÈtr￿a5llret5 tha11m￿. Oble£tlve5 aTrd 3EtlvlLles I￿￿bl￿tIs0tl￿echari1v￿IE 10 proniotetheJwJsl rdiglon lllrthepublk bywtyof al orany Df the means.. mainÈenaTKeoIè 5vnago8upIorprwÈrand tofurthpiaThd en¢oura8Èthepract1cEofOrth¢<bxJudai5m asprescrlbedby the offkeol theCh1etRabb￿olthÈUftSt?o Hebr2wCowre8atlDns ol the commonLvéalt TocreatÈAnddevdop50¢1 èD&¢ulvialactNillèsforallage5fLYits membershlp and tothpwiderlEWlsh£ornmuTh￿yOfL￿er￿Ol￿Thl Merseyslth. To create programmesofwsh ￿#rAl￿￿dedu￿tyon￿CO￿10￿t1on Vdlth &th￿bUdIeS tolurth?raldand 5tIEn8tlntho practkeolorthodox daism Ttsprovlde plot5andburtalrltes inaccotdanCEwIth theorthodDxJewlsh tra&itian. Tocohtrlbuietowgty3reandthoriiatrle purp05esln L¥ith thelew1shr¢llgbn, AecNltment and appDlntment of trustees The exlstlngch3rKytiUStèosBre respan5ible lorthernuuitmtht ol tru5leesand 5eekth¢selndlvlduzlswlththe regvSslt¢skllltO PErfomithe¥dÈ. R15 manae4mÈni The iiusteescontiwallyasstss ri5k5appllcable tOth&congreBalio￿.Trc$¢4nElu￿elInkTh(41l. hÈalth&saletyènd SBfe custtsdyof he eoTh8regxtions assets e￿acUation procedufe5èrt regulèrt¥ts5ted andlingnEe5 ale leptunderrggu1arrÈrfiew. P•k*R

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE REPORT OFTHETRUSTEES FOR THÉ YEAf¢ ENDED al DECEMBER2025 Art&vltlesAndathlevern8nts ouwJrt1ybl14s delfvorpubllcbEeNt TheT[y5teesttshliimthaiiheyhEcdMpll¢dwllhthed￿vInseCi￿￿40F1hE(￿a￿i￿ÈsActIDIJ IDhedue rÈgardtoltChprtlVCithmkSlon¥8tneTalsuld￿ceOrt￿UbIIC btDelt￿dthisP2I1l[CgUld?ncerelallnÈE0b0d1tSfQrthe1dv3￿emQ￿f0frPl1￿TrTh. The¢￿Er¢EatIOn[lII￿SO￿t awideTI￿eof1tdwtIQ1In wi5uanteotllsthaTltabfea1m5.Thètrustittscor￿IderI￿tl￿esÈ￿l￿￿￿.5u￿llI1fsÈd below.prwdebenElbath ttsthosewthw0l5hlpaioUtSyMBQ8uewDdthèl￿d￿rJeWlSh￿￿￿U￿tyomIlQ￿o¥51de fteli8i0u5a￿¥ltk5 oursvna8oguepi￿d￿e51thnl￿fwO￿Dr￿T￿￿dwV1sh1pjnd wlDlul3cil¥klesa5￿C￿I￿dVAth ￿rfafth. Vr4yen..o￿r5yn8E0￿@lsOpB￿da￿YlprSE￿ÉEsIl0￿YoYIA3b￿￿.￿￿Ices1Ie￿pelll￿￿It￿t￿d1fitYh1￿￿fslQ1he￿lY. sKvIsAndh￿yd1yi..ANth¢JÉV1lIkn losllvalsandloW3y5altobservedandstiOnRlVS￿P￿fted knythe￿mM￿1I¥. FuhEYallacllItlis..Wetiifefabufiilxhemptolh05Èm￿i￿Èr5w￿￿w7￿htajD1fils£￿￿e. ￿tflabbI Èn5ure5thBffflembETsÈbvrkdlD4cr0i￿¢È￿llIOrt￿LI￿jeWSh MvTTlisnS..￿¥Wè￿RUep￿￿yIa￿sM0fTra￿ef?£￿lIlI￿s1￿Itc01dance￿th￿Pjth7shtradll10n. 0ur3dminislfator￿aTh0([red1tE￿ rEg$t￿vAlhlfvelMd ctyto￿C￿fOrthe EdUlat￿￿."(￿rAob￿￿dh1s￿lfÈp1oWIderPB￿l￿Ed￿Itstt￿1pI￿￿r￿llth￿s0ptntO￿hOur￿embÈr￿a￿dl￿Éw￿erJeWSh[DMNrtIty. Ihb1ndud¢ibothonvtts¢rtandiroup5eSslonS Comrnunltyadlvll J￿￿1$h£¢M￿U￿ty¢a1￿. The5VnigoÈ￿EI18￿IdrlVh9￿l5￿h￿￿rS edI￿at￿lO￿O￿-je￿15h(hlIdl2￿hbtsulWhalxDESDh￿rtaW￿e anda5PEItsD1thJttthhfallh,t￿sp1On￿l1Thl Plan5forluture perlud5 larBElyoldefWith￿￿ll8PTmErnb￿r$￿lbecOffifflun1ty mDv[nE￿3¥Ii0m￿P￿lv,oIte￿Io￿lUedbY￿e1tpèr￿tS3sY4u￿la￿￿l￿sd￿Vtk)p.D￿tot￿eeE1Q￿s0(o￿i Rbbeienwehavé h￿NeVer5een¥5Mal1ln1lUIofnewrnembEl5 In ZQlSbothliomatheitoThEregatkn5 1DthEplYar￿ Ihtss•prevlou5tyunalfiHèlodtoa￿￿egaDDTr. Our almlhtreTorelDthe mÈdhimtenn.15tostd¥Etomak4￿FCDV￿Éat1On ￿ancI&ll￿￿￿uealt1lsQYdedtha1￿￿￿f￿u￿￿ ￿￿&¢1$h1pW1l￿￿Vlta￿vdt(l1ftedUetOthE profi￿.. leEzI nd&dmlTrlstrJtlv8lnfofiI￿IItsrl TheSwa8o8ueasaCIOlsreEi&teTedè5I EhatiLYbyiheChè￿￿coM￿￿55￿￿nUfflèeT 1169737. ThÈSVh¥O8ueope￿Ieskn￿ccOrd￿¢eiWlhthe[U5ton1$, certmrnypndtiaditki￿50f0￿ho￿TrXJ￿thISmlhthtru1W1￿d ￿l￿del￿an&ur￿erl￿e￿￿￿KÈtsfth￿oIficE0fthÈ ChlpfP3bbl ryftheUrdlEd HEbrewCongrv8allonsDfthetommorMe&lth. These￿anti11￿1aIemen1ShawÈ1￿ÈrtdrI￿￿UPl￿￿(￿￿3￿lCW1lht￿ethIT￿t1è$$ORP￿FRslO1} a5?meDdÈdbyvpd¥f¢A￿￿￿ThT￿ofof rep0rtlniperfDdsbEglnhlng￿0r afterl Ibnu3ry2DI9. ThÈ(harllVtru51ee5dU¢lnii￿1￿WW+0S{0￿I￿w￿'. 1Yman GAbTrrn5 TIE35uret EhJFt 11 La￿enCe set￿ Pg511ADnVatant 1dKea5ed3)￿Q2QlSJ TuiD Heoher Atsra cu5todlafiltuSt ChatltyTmsiees indCDu￿l￿lÉ￿èO15WE1e0ppDkn1datthl5V￿￿BDÈuE￿￿￿￿&IBeneral￿P￿Ilréh#1dQfft 15hj￿2O29, SNDrM8nlESignÈd•s5e(retiryon17AyII 2024.ThepD5it¥)nd5u(rttaryrem3kn&￿tafi1

ALLERTON HEBREWCONGREGATION CENTRAI SYNAGOGUE REPORTOFTHE TRUSTEES FVR THE YEAR ENOED 31 DECEMBER IOZ5 FINANCIAL RÉVIÉW RÈsèNespdlc¥ ThèlwStteshAVE￿¥th￿e￿there5e￿￿￿pD1￿￿$tslIh2r￿arrt¥. OurcongregalthKan a1thEomh￿ItyJ￿l￿￿WI￿1palalM¢[t￿￿1rust￿ÈslIt￿￿I￿S￿￿¢lEnl11QNSl0ronl￿uèO?Èiat5n1￿1￿fylls3É￿hKrl80tknIrAD Iho mediuMf￿1￿rÈ9el￿d. Wel￿41seEkIh￿2lQy￿1oc0n11nUeffilkingV￿otknSs￿rW￿￿ÈSthat8ene1?ft1l$hlu￿d5t0e￿a￿￿thISi￿(onlInuP. cÈYlaknr￿ervg5ha¥e￿e¢rt ￿e￿￿￿ted aslollow%.- ur1￿$<￿￿Mtr&s￿￿e".Th￿$.h￿me1s5¢ty.funthd. cpnlribU￿￿51rèreteI￿ditsm membprsfoEovEilulure[uDer4lArrJnE￿rte￿i$ [￿rftyTtYe￿e.-Ddnallo￿5O[¢1O￿￿Lt8dl￿V￿￿￿￿schartyèO￿e5aIse￿tES.t￿n￿rIlslndWPd￿￿. The5Efurd5(DIk¢￿&TEdI$E￿kntedt0Yarlou5J￿u￿￿h￿nd￿-JP￿1Sht0M￿Un￿l￿S￿n￿t1anS1M￿V¥Kw.Ihe[￿dplE￿ts￿[t1￿oI￿tkn￿sa[E determlot&bythe5ynagDgUué￿CIeatQU￿Ii1. 5SnMn& Fvnd.. F￿ds11s￿11S￿eann￿al￿to[o¥eri￿fft hWOrr¥￿1￿4ts￿è1¥r￿gUP￿&¥w. LgdI•iGulldF￿￿..1Fb1Slr￿￿￿￿atesmorn1Èsl1[5e￿bVthrladle%6UlrdtID￿th￿1rwiso￿lso￿￿111h￿￿￿s￿hlchlsu￿￿p1￿4eeS￿l￿lequ￿tftI forlheto￿re8a1￿Thnfr0rntirne1￿t1￿1t. Thprhailty's p..thE1￿11￿ndi￿So￿rcel5SUbS￿[pt1￿$frUm￿Ern￿￿￿.5￿b1UlbknSdoe5nDlp￿O¥￿i Dnyenli1￿m￿ntlOlp￿I￿£seaIl￿I￿1heSV￿0lu￿-as￿l￿￿ Sedu￿151￿PlIE￿ Whll51avisyD)8pgullii¢peThtyillfOise￿J1tÈs.5Ubxl1Wngrn￿a￿￿h￿ni￿fflknèralts¢&￿1b1etobe£1￿￿tlusleeS0f￿Ernb￿fsD1lhè Fund5OreiÈ￿￿￿C1W[dfvwdO￿NthStsVffte￿be 5ubs(rlptbi&afeakts￿￿e￿d(fQMmBth￿￿s￿￿h￿￿pI1eot￿lh¢￿rf￿I5(kémé1O(¢5￿1￿¢CoS1$Ofo¥•ftlV1Ibufiol. Invè￿￿￿IpUII¢¥1n￿obIeCtlvE5 The tharh&5nDl￿Bt￿¢fft￿wc5t￿e￿.(￿rIShfe5E￿￿SaI￿h￿1d1n￿￿￿k￿￿i1d1￿g50￿￿tyd￿p￿5ttlJndIhetIVS￿ee5cOIl1In￿a￿Ysetk￿￿ltyr1a%È G￿nthe12￿1￿l￿￿Ycl5hlE￿￿￿(￿￿.lnd￿ nEedtOEMUt¢th&tcashfursaieèvhlP41AetDllPÈtate IhèrhèrW,IhÉtruSi¢e5dpnot¢Dndderappwwbt￿1t Ih15timE to￿￿(1￿ IhEthLktswkef.vthefe￿ittlfetuI￿SwQU￿￿bOaV1Ilb￿b￿I￿lE￿atr￿rhkl¢t￿Cha￿W￿fu￿dS. P•rlorrn3nce Ihprhilblylruslees￿r￿SatI$fiÈdW￿Ihthe￿rf￿rll￿(oflhts￿arfLyIhtht￿ir4C$pkEth￿ dÉ£￿tIKU1rEttc￿7Unrcslrlcie6re5e￿￿s ￿0￿dU(￿ankTr￿il iesEtWES.14￿eWOtlh￿ In(Ytè%lr8?IE0ft￿t￿gle8atIQDthe(hlrilYtl￿5teeSts1¢theV￿thtt4l1s￿p￿lartt￿o1 thecOThtinuEd￿ablIil¥0fthelQnyÈgatk thatadtqu&te res￿￿￿$&re￿aknI?1￿￿dtorthQfulUIeWh￿nMi￿bc1S11pn￿h￿r$d￿tWeISe.lher¢￿hD￿￿Éfn￿anOtltE1￿￿ 1rtcEea%elnl￿h￿bÈ10f MEmbe￿pA￿l￿$a￿ayQ1(hVelrh￿dlhÈ￿lMV￿tM￿lntO￿l￿.I￿sknè$been miWsale6lnihEpa5l¥eaTf0Rvwkn¢￿0t￿￿1MÉmb￿ShlpcImpB￿n InSeptEth¥ whl¢h5waknrthÈilrfvDlnEwmÈMbws. In2025t￿￿￿hto FebTvBry2026 Ihtiew45&nEtlntreaseot15fflEmkn. ThethDvefrorndEflpltU5ur￿JsN12D2￿tDlo2S ￿P11ndP4￿duEIots1 prknTyearlbl ne15ub5rixnE andl¢llN¢rw5BlnSubStNptkniale51raThtlJaMary2025trwappfox1m4tE￿Y% 5vbxi5pith TrteSh•¥Èbeen￿￿eaS￿dI8lTh￿y3éWéll￿1j1￿U￿ry2lTr￿s￿nd1l1I￿d1h1Ta ret￿￿tO￿nN￿l5￿r￿￿￿IeSca￿bpw￿l￿wE01￿rIQ26 ThetkThtytTute¢5￿IIlDm1I￿uetomUn￿￿thÈ￿lv41IO￿ffloL4nÉfor￿3r￿. EWDftholQvelaf[¢5Ewe￿￿t(hlnWtru5tÈÉsa￿￿Qfthe￿e￿t￿>tt￿£h￿￿(oMtIn￿￿SIoOpEl￿IEaSa%)1￿¢[or￿￿1￿. ThEExEEull¥•￿d(￿A£ImeoLreeUI?r￿tCeNs￿rOlh￿tthp￿aE0gUels￿￿e￿tiÈfill¥.l￿￿e￿¢rSolb￿thÉovnmkle￿Sbr1nE¥1r￿V5￿ll￿￿alI￿ll￿lr èpÈIMn¢elviheiVhrtlr4oflhewThgfe¥èlknafidoyiihats￿slolQthernfvrthli hèrdworkènddÈd1ta￿0nt0thesbVIe￿￿￿ tfillrd¥vdwlarytsa￿￿ asthe501efulltNni w¥gDKueOilthodoMB￿bbINCCllUp￿1￿lb￿puVl. ¥fiLhthlldwallHEbfeWCongriiit￿.Th1￿b2￿bPern￿rt￿￿èd¥￿UtC￿ssI￿WIfh￿TrVan￿4¢bIeWedThIt￿rnl￿5. WehI￿￿cldèf￿p￿VathMèo1WentsIuTlnBIhtYI11r￿Iud￿8IheC￿￿￿￿AtIoTrOfFA￿O￿I￿Tri&1ddU￿10tl1￿4Thd￿A vAlh￿￿R?bb1.ThEll￿v nntsv3tijfi51ye•rthNh8lhèwlnlermDnih5Dfa5erfps￿FCldé¥mhlSe1V1reand&￿1I1sh?Y￿IOn1￿￿￿OtobCP0pthW1nd al1l4cledMDrethÈ￿eI$t¢t ab￿lat￿￿.r￿[e ThoTBh&%bepnonesgl#ipurlm.Sh￿Dt, RllsIIW5haThèh,5jmchJl loTaN￿¢(lrt￿¢b1￿v￿Sh1ndWO¥￿Cr￿ d¢Y8littdtohDStthePre4denfvl seMce5hD5tEd ￿￿ebb￿lIe￿A￿￿talwh￿hè[YWell￿lt￿rtded.A4￿m￿￿rBBttw1s￿￿ld3ttheRabbI'sbOUSe￿hKh￿aSWel1•tt&DdPda￿de￿i￿￿EdbyIll￿hDwer h piÈRQ5h￿)Sh￿￿ah.5￿O(llf￿(I￿ry.ènd.h￿nwW￿UItbakIn(WDel1￿DI￿￿￿5k￿d byRaWShn￿IIBroWn ètwthkhchlldren¢lallaReSLould 5hDfaf,artdèbbpt￿Tr A￿ts￿l￿dIb¢￿l5EU￿￿a￿A71. Indwa5a &featSucce55.A5Èr4ostslcemedyev2ntswoiÈhÈ￿ In￿0VeMb￿r,0rsaThl1ed￿￿￿ThaÈrF1Qnry Richtlvknoh￿b￿enl{rttdIOPu￿th￿1rsh￿IllheEdInbUryhII1n￿cIu2tclhvI￿V¥U￿knGalA. OnÉeauwnAlrfanlDSt6lhqYDffl HaiikaroTh%ei¥icewhkh WI%￿￿￿￿￿7ng.Thar￿s&0WrnÈMbw$￿flheb111I￿atI1(Onli￿￿t￿h0or$aD1Sedt￿eY?nttyw￿L A£iÈs¢fevenlslorkdESw¢ioigonLsEd Inlheye1rb¥Rebbtrl￿n￿ts1wh￿h1h￿benv￿rYVjPI1aItr￿ed.ThlSl￿L1￿￿3mtrS￿￿?tedQ￿TallWC￿Tr1ffOr TUB'SheVat.t8Trdled¢roratl￿10r(hwnukatsa￿￿I recent￿￿ PEsi<hllBllancottktydtmonslrMwnBndiisUn¥bySlw￿lI1CaMUlll.

ALLERTON HEhREW CONGREGATION CENTRAL5YNAGOGUE REPORT OFYHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 1025 FINANCIAL REVIEW FlnahÈlal revlew WebaUpxhlevÈdanoverJll wraf É8.15912D24.-deflcll E8.95Wcv[h￿sl￿g5￿54u5£3￿Éa tromuniestikted YesE￿È$3fidS￿1P￿Js￿tE427lfIQM kndsl1o￿< banxfraudamDuThtinRtoEIS,SOOiThtF ￿￿)r¥Éara￿dan1n[reè5pi￿ffirr￿bershipI￿cU￿E InlhÈcurrentwrliombuthanlntroaseinTrhprnbeisI an InGrea5e In£ubs¢rtyiDnratP5.ThewihsWlreasonfuTth¢dÈcreaselTr OEd25iBll)IEd re￿￿5SUrp1U$waSlhÈhigher￿urnbEr￿1f￿neraÈ1nth?yedr. COVID-I94￿df¥tVre yand¢mlcs a￿prO￿l￿oI0ur<0NÉr0Èlt￿n, thewindpllilsk arlsesfrDmthe5EII-lundedburfa15Ehebl Th￿d￿￿￿1d rese(¥etUndlortPburialschemE1iiheyearEndwoddt￿￿rl￿t￿05L0I1PPr￿¥lthatÉlVSatU￿er￿lÉxt￿lIÈntrèleI. OurlngtheyearendEd31 ttmber2025 thÈtÈweiÈ7éeath501schpMethÈmbei5. PoStyearer￿tDMWk1￿￿h 2026theTehèVebpÈnafurthEr3d2athstsfa 5chememetrer. ID IhE135t Ihrctflnan(IIlyEaiSWeha¥ehadbetweeD3artd7death% pEr￿art￿$M￿sCn ihe KhemeSOthÈ ilfectul ClSIrtD-Ig t0daiehasMtbeETrslÉ￿f1￿aTht andha5nDlthrFElore ImpattEd4ÈnlflcanUythETTu5tcES'assessmentof t￿¥￿3￿11ly olihe ￿hE￿et￿l￿ller￿Hrd.￿eTr￿t￿Qsco￿I1nutt￿o mDnitorthÈ sItuat￿n PWS

ALIERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Yru5teaS' Respon51bllltyStwtfiment ThptlvstsÈsare re5ponEiblE fDrprepirin8tkET¥usws' RepDrtand1hEfhah¢￿IS11tements lnattorda￿wSth appllcèbk laWa¥1￿Ul?tkns. ThÈcharitle5kt20Li ahdroÉulIt￿Trs lhereunderrequ1re5t￿tILtSIÈÉstDpreparPTrfjèrdal StatéMént&loreÈthfi￿CIalYe3r￿T￿￿1￿a￿É￿1hIknltedKl￿Bd¢m GértÈiallyAccepted pfatutel Unfted Kin&dQmAttDUntlnBStand3rd4aNrfapplica￿elwl￿thg￿1Èa IrvJ•aTO stateol?tf41istsfthochaFity4ndol thÈtrusLéa5 are Teq￿￿￿￿.. st1ect5VjtoWpaCtountlnupoliiiEsandthen appkwIkethtor￿lSttThi ob5ENethEmethod&?ndpthn£lp￿$Set0ul IntheStstén￿Mt￿f RecommendEd atttte' Accountln8and RÉp0TtlnEbyCl6￿￿S,(rÈUtsed 2ryJ51 Prepa￿ ltr*nnbnclal 5thtemÈntItsnthE&DSnKcon(eYnb￿5￿￿le55lI$1rtap￿r￿prfatel0 pre5umethèiihÈihaiItywillcontlwèknbu￿ne55 tr￿st#25¥YErts￿￿$1b￿ lor1ee￿n%$￿¢l￿atÈacc￿Un￿I￿￿[ecu￿￿$thatir• 5L¢hciprttwShrwa￿expl￿￿thEthèrl[￿%1￿￿Sac1i0nSa￿ddtsr1DStWfth andregul&tlon5madethEf¢underandtheprovlslon ofihetlU5tdEEd.The i￿Stee5￿re￿kll rèsponslble lor5JlE8U¥rdlhg ihÉ iSsE￿of rhjiilyahdhencelor tskbwr¢￿￿￿bFe51ep51OfthCpreve￿l1V￿￿￿dd￿LecE￿oI lraudand0lherkrE8￿aF￿lP$. 26 Mar 2026 Approwedtyordei￿ih￿ 8caid0lTTU5￿￿￿ ttn Tr¢oncr4ryTYÈasurérand C￿￿lY￿st

INDEPENDENT EXAMINER'S REPORTTO THÉ TRUSTEE5 OF ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE I reLk)rton th£ X%OuthtsolAllerton HebreWton8re8ationCentral gynatoeuelarthB ￿llended 31 DÈCernb￿r2OI$, whlthare 5etout page$ 8-16. y￿￿rattentIon lsdrawntothefact thatthe charitytrustees haw prepaiedthE thadV5a¢cO￿nts knALtordanctwlth ihe Statrnentof ft¢cOM￿￿ded Repyblic Df IiaaDd IFRSL021 leffectvipi JÈnu?ry 20191 inprefertnce tothéststementof R¢¢omT￿nded Prictlce'AttouDtlng and RepDrtinsbyChadtle5'. Statementol R￿rr￿[nended PTaCtlfE Ir¢vSstd 200SI issuedinApril 2005whlch15 Yeferied loin thechafities IIKcountsbnd Reportsl Retulatlons 2rth.but thjthhas beenwithdiawn. l understandthil thEchorhiWs tr￿tEes havedon thls knorderlofthpchai5vsaccounts tQ 8lve è tr￿@ and lairyiew I accordancewlthUDltéd KlnEthmGeneraltyAcwtedAiiountib¥ PFacUceeffecthftfor ?(¢ounth&peilods oiaftsrl JanuarylOJ9. le￿rt{smades01e1Y￿¢he¢barl￿Str￿SteeS. as a body, InaciLTrdancewiththe reE￿at￿nst￿3de unders2Ltion 154of the ChaiSlles Act2011. ha5beEn undenaken 40 ihatl mlgb.tstatÈ to Ihecharity'5 tru5tee5thos¢ mJlte151 am re4Uired tostatetothem In èh ldependpnt&ximlnerf5 rÈportaThJ tr￿l￿oSaS9 kndy.lal mVWQfk. fartNsrEwt.oT [ot iheopinlons I have foimed. ReSpertl¥e￿$p0n￿b1￿tIes0ftW$￿eS3nd examlner The chDritrf5tsUStees arer￿pOnsIble loriho preparation of theaccoullts. Tho char4ty INStees con5W¢rthatdnèudlllsttotr4uired lorth15yearwder kctlDn 14412lof thecharitks Act 21)11 andthat•n inlÈpÈndtntexaminBtiOn Is needod ItI&rnyieSwThslblltryto'. eXan￿net￿taCcounls undef5ertlon 145of the Chèrh1e5kt2011. tofollowÈhe prDCEdures ￿l￿d04¥￿ In lhe¢è￿r8l D11￿t￿n$81¥En tytheCharityCDmmWoD under¥ectbn 145lSllbl of th& Charftle5AIt 2QlL. and tosfatewthether mgtt815 hève¢omètomy3ttEntluTh. basts ￿1ndepende￿ Èamlner'sreport Myexaminatlon was cartied out lfi accordanc?wfth thespnEralè1i￿Illlll 8iw)byihÈCharlLyComm15don. Afi pxèmlnaI￿n Includes acomparlson the aicoUAtSVJith I￿accoUntIn81etoid$￿Éptbythe ¢omparlsonoltheiCCQUDtswe5entedwth arysuth matter5. Thepr0tt￿re5UndErt4ken doThoiprthryd2allthE evldenc@tlat would be r4ulred Iii an audil ènd ¢¢sequ@ntly nDopinion Isglvenas io whetherth¢èccountspresenta'truean4 141¢￿eW￿ndthe r￿Port151[￿1ted tothose &￿tou¢ Ih thesiatÈmgnLbeloW. Independttnt ex3mlner'5 Stwtemqnt Inconnectiunwith mY￿aMinati￿￿. WtiErhascofflEto my•twDt￿Tr.. whkhthe5 me iea50nab￿¢￿sÉtObemeVeth￿tIha￿y matsrlal r£SPEClthÈ requiiements.. to keep aC￿Untin&rQ(or￿s lTratturdavEwlth 5eCtiun IIOoltheCharftle5 Act20JX. ir&préPar￿aCcoVniS whlch accOrdv￿ththe8£C0￿￿tIn¥re[o[￿&,. èhd totomplywlthth?appli(*blerequlrÈment5cohcelThlhgthÈformandcontentolacwvnts in thelharitiès l A¢wufflt5ahd Iieport41 R￿gulati￿Tr5 2008 have Trol beeA me¢. ar towhieN In mytsplnlDn, &ttpntlon should b&dr4Vin in ordÈr to onablea properuhdersrarOln801 K DLLIO K Dlllon BFP FCA On behalf of Alexander Myefson & Co Lirnlled Charlerpd Accouhtants 61 RothÈy5treet Liverpool LI 9EB 2014126 Pw7

ALLERTON HEBREWCONGREGATION CENTRAL SYNAGOGUE STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 310EC£MBER 2025 ￿￿￿5￿1(tEd Dislinated Total Funds Total FuM15 Funds2025 Fund$1015 2014 ¢n£arnlh# YEsovrces In￿￿1￿￿￿￿￿&S￿￿¢￿Ql1iohIeG(th¥il￿s MembErshlp IEeS 93,69t 23.385 19.62É 17,719 42.996 6,788 84.763 23.24Q 13.646 18,639 2a,385 19.626 DonatlDns to ihÈ synagogue Iq928 41996 476A 6,730 Inromlngy￿ndsfrom1n(Qrn?￿lQTht￿GrJKgfjG*itr1fJP5.. 15,881 15.8$1 13,939 Totalincomiry TÈsources 159,3BI 6D.712 220mJ 198 479 16.057 io J6,Q67 50.880 143,667 i.iio 211,934 9.718 32,881 163.580 1.25U 207,429 BereaveTneni ¢osts 118.116 1.310 155.493 5.$51 GDveinanrEWSts 56.441 NétrnaVemEht In funds RecahtIllat￿nOI t￿￿￿5.. Totalfund5b¢OUEhtto￿aTd 3,888 4,271 .159 .8,950 523,(4)q 425 386mD 869.694 898.644 Other recoEnlsed gain5 &bJ55ES-. Gahion rvJalu)tion otThxed assets Totallundscathedlurwawd il AllInC￿ne dedvesfrom £onthuIn8adl￿tles Thèalts(hed note5form an knIe81￿ part 0fth￿e Inantial staten)Énts

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE CHARITY BALANCE SHEET FOR THEYEAR ENDED 31 DECEMBER 2025 Note5 2025 £ 2024 Flxed Assets Tangible IIKEd assets 507.614 506,244 CurrentAsselS Oebtors Cash at bank 133,507 288,262 421,769 120,368 300.055 420,423 Ciedllors Amounts falllttg due withln one ye3T 31.530 36,973 Net Cuwiertt Asset5 390.239 383,450 etA55ets 897,853 889,694 Reserves General unrestricted reserves esigfiated reserves li 526,867 170,986 897,853 ar 523,604 366.090 889,694 The ¢in8ncial statement5were approved by thetru5tees on slgned on it5 behalf bv.. and were E. H.F4 Ellls Haft-HonoraryTreaiurer and CharltyTrustee The attsched notes form an Integr31 part of these financlal statements P88e9

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 I ACCOUNTING POLICIES basls Df pYep3ration financlal statements havE beÈn prepared In accorda[￿ew1t￿ AccountlnÉ and Aeporting bycharllies.. Statemeiii of RecDmmended PracLiCEapplica￿Aet0tha￿tte5 preparinE th￿ra(CoUnt$1￿ accordanceudththe FInancI￿ Repotting Standard £ppiS(ableln thE UK ènd Republlc ol Irelayd IFAS1021 lellectwe 113nvafV 2015l-chèilt￿S SORP 2015,th2 Flnèncial Reportln8Standard p￿l￿ble In Ihe U% a￿￿￿bE￿oI Iieland (F￿1021-uPd?Ie[lW1iheffeth from l January 2019 and the Chariile5 Act2011 GDlni concern Thetlusiees asse55whetherthe olthE ioln8 CQtKerrn15approprlatei.E..%th￿her IhErÈ areany material uncertainlie5 rElatEd io event5 or¢ondlllonsihatrnèycastsl8nllitantdoubi on hea￿lItY0[￿tcharI1WtOC￿￿t￿ue45agD1￿I(o￿CerN, The trustees make thisdsse55mentfor3 period Df lyearfrom thedate of approval of thèse fiNa￿la1 5tatemEnt& The irustee5 haveconcluded rhat Ihe thailtyha5 adequatere50urcesta tontlnue ID @X15tente forthefores&able future. Thecha¢iiylhuefofE coThtinuesto adopt the goingthrtcern basisin pieparlng itsfinaDd31 slalemenis. m1niies0ur￿ Membershlp fees are ac(DUhted foron a re￿5Vable ba4sÈlterdeductlon of dDubiful debtpra¥lsloTr. l other Income 15 accounted lor orna ¢osh recelved b3515. Re5011r¢e5 expended E%pEndlture IntludesanyVATwhlch cannotbe recovered and151eported as p8rtolthe EKpeDdltuietèwhlch h relate5. Charltsb1eexpeMdlture coTnpri5èS those costslhcuryed bythe chariiylnthe d￿1veryO11t$ aC¥l￿t￿5. Itlnclude5 bothcoststhat can be allocaieddlieit￿to swh ￿rtl￿t￿$ and ihosec05ts olaTr Indirect nature necesswyto supportthern. er￿NceC0StSCoMp1Iseth￿co5t$o1 runnin8 the thartya5 anorganisatlon, i￿lUd￿8*dM1n1Strato￿s salaryand IndepEndent Tan￿￿efIxed 3ssèts Tantlb1e Ilxed a55et5 01 mDrtthan £I￿00are¢ap1ta1i￿edaThd IndUd￿ atcosior valuation. Th2 basls of the valuètion wascuirent rnèrketvalue. Thevaluatlonwa5 pertormed by10n3t￿n Kersh CoThmÈrtlal, Re815teredValue Theirusfee5 WhSKleribai Ih@freehold property is mainiained in Suth a stale of rÉpaif ihai ie51dual value15¥t lÉaste4ual to value. A5 3 result, t￿CorreSPD￿di￿ deprwlat1onwo￿]￿ DDt be tnaterlal. and Isthèreloro notcharged In theslalementof Flnonrial ACtknil￿S. Depreciatbn Is charged at rattsdcutated towrhlEolf the ¢DSt less residualvalue of exh a55Etovet lis expected Useful Ille as lolknw5.' Kl0iorveh￿e offI￿eRv1PrnEnt 25%reduCI￿ balance J5%réduCi￿ b?Lince LO

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Funds Generalfunds are unrpstilrted lundswhlch èreava11able for use at the dlscretion Df thEtNstees Infurtheranceof the general Object￿e50f Ihecharity3Ddwhlch hbve n¢t been de51Bnzted for olherpurpose5. Designated fund5 comprise unrestricted funds that have been sel3s￿e bylhetrustees for particular purp05es.Ihe aim and use of eath desl8nated fund Is set aut irtthe note5to thehnaDcia15tètÈmeni& Where the pwposè for whlch theleslznatedfuvdwascreatecl nd longer 3pplle5, the funds held are transferred backto general uprEStrlcted luncts. Èltrlcted funds are fund5whicharetobe used In 3ccordHnievJlthspecifkr2giriciions imposed bydoDorsorwhkh havebeenr21sed by th charitytor pariicularpu¥pDses. The c05t5 af ralslngand aLlministerlnE such fU￿sar2 ¢har8ed againstthespecific fund_ The charllv had Do restYlcLed fund5 at Iheyearend. Finantlal Instruments Thècharityonly has financial Instrumenrsclasslfted ?sbaslcand mpasured aiamortlsed cost. Penslons The5Y￿Sag￿eOp￿ratèS an auio-efflrolmentdefined ctsnirlbution penslon schemethroughthe government NEST St￿ME. In addltlonthE syn3qoguecoDtrhbutesto a personal defined contrlbullon pèndon planforthe benellt of the Rabbl. Cash flow5tatemet)I Ihe chafltyh3stakenadvants8eof th￿ exempllon available Ir¢theChariiie5 SORP IFRS1021 and sec¢ion 7.IBof FRSIO2a￿ ha5 Dot wepared tash Ibw 5tatement3511 15 classed a5 smilL p*ii

ALLERTON HEBREW CONGREGATION CENTRALSYNAGOGVE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 DECEMBER 2025 Tot¥1 Fund$ 2025 Total Fknrtds 2az4 Unvestrl¢ted Oeslgnated Fund5 2025 FuDds 2025 2 INCOMIIIG RESOURCES Mernbewshlp Income 93,698 93,698 84,763 Glft Ald RecelptS 23.3 23.385 13,240 Domatlons Y3hr2eil ofterlngs Alryah offeisn8S Yizkor offerlngs General donations SpoThsorshlp of kiddushlm L253 4.435 1,670 5,341 6,927 19,626 1.253 4,435 1.670 5.341 6.927 19,626 1.355 3,251 1,435 3.585 4,020 13,646 Inwèstmentinttyhe 8anklnterest recelv3ble Slnklngfund deposlt inteTeSt 6,791 6,792 4,136 10,928 13,583 4,136 17,719 14,702 3,937 18,639 5.791 Actlvllles for8ethev8tlD8 funds Hall and wedding fees Hlsh Nolyday fees Synagogue tours So¢l313nd tultural activhies orher income 2,719 1719 2,365 1,115 12,037 1,125 12,037 k,710 9,696 168 15,881 15,881 13,939 Bere8vement art￿[lIeS 17,703 25,293 42,996 17,703 25,293 42.996 18,234 19.288 37,522 Other funeral Ihtonie charges Charltable daTh3tlon5 recelv¢d 6.608 6,608 180 6,788 5.884 846 6,730 Charliy boxes 6,788 Totsl Incomlng ve50urce5 159,381 60,712 220,093 198,479

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES YO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrkted DE51gThated Total funds Total Futtds Funds 2025 Funds 2015 21125 2024 RESOiIRCESEXPEI4DED Costsof generatlngfvnds 16,057 1&057 io 9.718 L￿1￿$ Gultrl fund iai51ng tosts io 16,057 io I6￿6? 9,718 Bereavpment Costs Funeral & 35$0¢1at£d costs Doub￿uL debt prov151oM recelvables led8r-Idecreaselllncrease Wrlteofts receI￿bleS ledger 51,778 904 51,778 904 33A25 86 SO,B80 50,880 32,881 Gross s3larle5 and natloThal I￿Surance 79,732 2,126 1,996 758 2.199 79,732 2.126 I,g96 758 2.199 78,194 2,621 859 3,S17 1,715 Rabiy's h05Pitalitytosts MotQl trèvel cost5 sltlngofficianls Costs Yomin Noralrn ConLribulionto MArtTalmud Torah Uli5itiÈS 3,000 4.430 5,790 1,915 5,981 3.034 725 2ZS I,Igo 961 7,860 9518 1,335 628 3,000 3,688 5.222 2,072 4,889 6.220 3,492 461 1.292 1.167 5,366 6,291 714 585 4.430 relepboThe 1,915 5,982 3,034 725 215 Syna8ogue repalTs malntenare Rabbi's house repairsand malntemnce Postage Printing & gtalionery Computer costs 1,180 961 7￿0 9.518 1.335 628 Kiddushlm costs Plaquès and pre5enièrk)ns Religiou5 Purihases Levie5 and fee5 General eipenses Oepreuarion-motorcar Depreciatio#-Dlllceequipme#t 8anktharges Legal & prof¢sslonal fee5 2,455 1,80 1.142 68 809 GOO 2,455 1,804 1,142 68 2.455 142 1,521 809 911 250 3,709 1,303 5,591 5,801 3,709 1,103 6,365 1.004 3.204 18.500 163,580 Doubtful debt provi510n reEElvables ledger4decreasel Write offs receivablES ledger Excepllonal Item-bgnk fraud1055 offunds 138.116 5,55J 143,667 GovernoncÉ costs IndeFÉndÈnl examlTrer5tosIs 1,320 1,320 L250 Totsl Re50ur¢e$ Evp¢t￿d 155.493 56,441 211,934 207,429

ALLERTON HEBREW CONGREGATION CE￿AL SYNAGOGUE NOTESTO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2025 STAFF COSTS 2025 £ 2024 £ W4es & sèlartes lal 5ecurllyCOSt5 Pension costs 77.633 2.￿9 2,126 81,858 71,451 4,743 2,621 80,815 Average numberof empl(iyees The average Dumber of ernployees durlngthe ve3rwasa5 follows.. 2025 2024 HS8her pald staff One ernplo¥ee hAd total rernuntrtsiion in excessof £60,000 perannum, Including salaryand benefit In klnd, but excludin& penslon contrlbutions Trustee5 did not rEce￿e any remuneration, &xpeDse5, orother beneflts In the year Key management persohhel The key managemeni personnel of th? ¢harltyare as listed In the charlly inlormation page ThÈse comprise the TrUS￿e$ aThd the senior managementteam TANGIBLE FIXEO ASSErs Freehold Motor Ollke Property Vehlcle Equlpment Total CosVValuatloD At I13nuary2025-valuatlon AddltlOn5 In ye¥1 ètcosi 501,677 1.499 12.9 514,667 2,579 At31 Detember 2025 $03.176 12,990 1,080 517,246 Depveclatlvn At I lanuBry 2025 CharEÈ for theye3r ,423 1,142 8.423 1.209 67 At 31 December 2025 9,565 67 9,632 Nei BoOkVa￿P At 31 December 2025 503,176 1.425 1.013 507,614 At 31 Decembei 2024 501,677 4,567 506,244 The premises oc¢uplod by the Synagogue, are leased from Arena Houslng Group Llmlted under a 125 year lease dated 28 February 2007, at an annual peppercorn rent. Upon completlon of the lease a premlum of £625,000 was payable. The lease include5 a clause prohibiting disposal of the property by the custodian trustees. except that where the trustÈes are unable to continuE using the premlses. they are able to surrender the residue ol thÈ lease at a £nil premlum to the le3seholders. As a resL¢It ol these clauses the lease has no value to the Congregatlon as there Is no right of dlsposal. Therefore the valye of the lease is not incorporatÈd into the balance sheet. Equal￿ the lease premium prepayment paid tsn completion has no value to the congregation as It Is not z recoverable amount and $0 has been fully impaired on completion and £nll value carried forward.

ALLERTON HEBREW CONGREGATION CENTRAL SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ 2024£ Amount5 falling due wlthin one year.. Receivable5 ledger balances le55 provlslons Sundry debtor5 and prepayment5 21,615 111,892 133,507 14,121 106.247 120,368 Included within sundry debtols and prepayments Is a designated deposit account held bv thÈ Liverpool Jewlsh Houslng Association Llmlted in respect of ihe deslgnated sinking fund reserve set aside for major repalrs to the synagogue bulldinES. The balance as at 31 December 2025 was £98,50612024.. £93,747) BANK BAiANCES 2025 £ 2024£ Ba¥clèys Bank.. Current account Premium deposlt account Reward account The Charity Bank 40 day notice account Cambridge and Counties Bank 120 day notlce account United Trust 8ank I year fixed bond Redwood Bank l year flxed bond 819 60,148 I,ooo 65,118 3.548 21.520 110,466 91,761 288,262 3,446 39,940 103,004 87,547 300,055 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 20Z5 £ 393 2024£ 5,000 Deferred income other taxation and social secuTity Other credltors and accruals 31,137 31,530 31,973 36,973 The deferred income telates to a speclfic legacy whiEh has been partlally defrayed in the year. The remèining balance was defrayed tn 2026 SUPPORT COSTS Included within charftable activity Costs aTe support costs totalllng £24,001 in relatlon to the administrator's salary. Of thls 5% amounting to £1,20D would be apportioned to the deslgnated burlal fund. 10 RELATED PARTY TRANSAcfioNS No transactions took place with related parties during the current or previous year. Pale 15

ALLÉRTON HEBREWCONGRÉQATrON CENTPALSYNAGOfjUE NQTE5TO THE FINANCIALSTATEM£NTS FOR THEYEAR ENDED31 DECEMBER 2015 Atsi T1￿[￿r5 D¢eMbEr Janv4T¥ ¢￿r{ R•t¢ui¢e¥ Elprh FUNDS GÈnery4f￿lld S11£04 1593BL 26ts129 iAdosGul 507 BurWFuffjd deieA5edh•slObElr￿sF¥r14d [roM￿l￿d￿uv¢fPll￿ fhE5E•ddillyMI(o&15arttbpirtyfflEnkns. GwncllmpptlnioThi6FebruèryZQJ9,wasdE[iddiD<n14nuE￿rfthlhÈSch￿m￿￿￿05dllUrtdÈdbaS ladsfjwlld Inttresi AN￿l￿LIvF￿Er ASSEt5FÉWEUIFWIU$ UnY*rtrf¢led Dui8Thble& So7.614 SO7￿ S2&863