Company reg1strati￿ numt*r: 10089003 Char6ty registratknn number: 1171254 EAST LOIIDON & ESSEX UBERAL SYNAGOGUE TRusfEES' REPORT AND UNAUDrrED FXNA14CIAL sfATEMEiirs (AFFIUATED TO THE UNION OF LIBERAL AND PROGRESSIVE SYNAGOGUES) FOR ThE YEAR ENDED 31 DECE14BER 2025 L4s5¢r& Co 147 Ro￿j E4 6AG East London & Essex Ub•rnl Synagogue Page Twstees, Rep)rt Independent Examlnerf5 Reprrt Statement of Flnandal Actfvlues (Indudlng IrKome and Extenthre kcount) Comparative Statement of Flnandal klivlUe5 (iFKlwJing and Exp￿#1￿￿re Paourt) ststement d Fjnanthl Posifion Notes to the FIn4￿la1 Staterrmts 8-14 The fojlowlng pages do nct form part of the statuW accounts: Detslled Statement of FIna￿la1 ALtMtr￿ {Ind￿j￿n9 IrKorre aThJ Expendliure ACC￿nt) 15-16 East London & Esw Llbernl SynagogU• Company Ilo. 10089003 Trn•t¢e•' A¢port For The Year Ended 31 D•c8fflkn 2025 The trustees pre5tht thelr rekvt and the finandal ststw￿ for the ￿*r erthd 31 December 2025. ObJ•rtfves •fftd Actlvltl•• Alms and ObJactlve• The moln objethve of the SynW￿ Is to further Ihe th￿ce￿t d Ubernl )￿jaISM and. tr SLth purposes. to be afflllated to the Unlon of Llberal Jrbj Pmgresslve Synag¢>3ues. Slonlficant Actlvltle• En order to athleve Its prlm)ry objectlve. the SynWg￿ pwo¥ldes ra￿n* swvtes and arranges fw convtrsknns ts Judalsm. the solemnlsauon of mjrrlages. and the funernls ol merr*er& It Jlso Interxls wlih other rellglou5 grtyos In the kxal area to Ilglous understandlng. Publ1¢ Ben•fit The trustees conflrm thot they have complled wlth the rÈqu0ren￿ts of S•LtJon 17 of the Charlyes Att 2011 to ha¥* due regard to the Charlty Comm1551on's guM1ance on puNt benefit. Rl•k m•n•g•m•nt Synagogue Councll as ELELS Trustees acknowledoe thebr ¢Y4ff￿n9 re5pJn51bllky In 4wsslno and m)n)glng all rfsks a59xlated wlth ddlv*rtng our aims and oblectlve5. Coundl works wlth stsff and volunteer meffl￿. ¥¥ho help manage spedfic actlvltles such as the Flnjnce Team (day to day flnancfjal management). Futes & pr￿CeS Commlttee {rellgknJs servlw). New Gen Commtttee Irdl9lous school), Bulldlng Group (development of our premlses) and Securtty Commlttee (safety and se¢urltyl. Coundl also wo￿$ closely wlth the Movement for Progresslve Judalsm (MPJI and all Trustees are encouraged to otterKI MPJ courses on an dfe¢tlve tNstee. Sadty, as a Jewlsh organbsatyon, most ol our recent rtsk •s$essm￿t ￿VIty hos focused on the changlng thrEats anslng fffjm growlng levels of antlsemltlsm and potent4al terrc*lsm ty rel)ted a¢riv015e5. We wor* dosety wlth the Metropolltsn Polke and the Communlty Securfty Trust Icsn . provldes secuNty SUPf#Xt tt* all Jewlsh (￿nISatIonS - to better understand the ￿Sk5 and take proportlonate Jctlons. Therefore, at the present Ume. most ol our rlsk asses51￿ wort¢ Is led by the Securfty Commlttee and Councll hJs reontly ask&J the vdunteers on that commlttee to fulty re4lew Current polScle5. wo¢edures. etc. Thls wlll f¢ The nwnber d hours, swvlce provlded, and the value, cannot be estymated or 6. The trustees, rew•rt was approved by board of Iru5tee5 aTrJ signed on its iEl*lfty: Ms Jennffer Barneit IV0712026 Independ•nt Ex¥mln•rfs Report to the Trustees of East London & Emex Ubwal Synaqogye For The Year Ended 31 December 2025 I report to Char￿ trustees on my examinatim cl tt* 4c¢cxwts of the CrynF•ny for the 31 December 2025. ResponslbllltO•s and B* of Report As the charlty trustees of the Company (and also Its dirttys ftr the wrFM)5es 0¢ conwy lJw)i you are resporslble for the preparntlon of the attounts In acc¢Krlan￿ wth the requirrnts LY the Ccthpanks P£t 2C4)6 rthe 2(rfJ6 W. Havln9 Satlsfled myself that the accounts ￿ thè Company are Tr)t required to be aL*Jited under Part 16 of the 2006 Act and are ellglble for Independent examinabon, I rerK*t In respect of my exarrwnat4￿ of your charlty's xcounts as caffjed out under secilon 145 of the chari￿e$ Att 2011 Cthe 2011 ACV). In carryng my examinatKJn I have f0lknv￿J the Dlrertlons g1¥￿ by the Charfty Commis51on under section 145(5) {b} of the 2011 Indopondert Examlner's Stthiii•nt Slnce the Cornpany's gros5 Irtcome exceeded £250,OLN) your examlner must be a member of a body I￿ted in secuon 145 of the 2011 Att. I conflrm that I am quallfleLI to undertake the exarnir￿ttL￿ be￿se l am a member of The Lnstititte of Chartwed Accountants In england and Wales. whlch Is of the Ilsted bc#Jies. I have completed my examinabon. I confirm that no maiters have to my atientb)n In connectyr￿ ¥vith the examlnation glvlng use to Ixlleve: aCt￿ntIng reconjs wwe not kept kn resm ￿ thÈ Gimpany as rouwed try sth 386 of the 2006 kt; or 2. the accounts do not accord with those records. 3. the accounts do not comply with the accounbrig wUl￿n￿ts cl section 396 rA Act other than any requlrement that the accounts glve a 'true and fair vfjew, whKh is not a matter considered as part of an independent exanNnaUon: or 4. the accounts have ¢)ot ts￿n preparEd in ac£orda￿e with the methojs and prfnOp￿% of the Ststern￿ of Recommended Prad1￿ for accounting and rerKrting by Charit￿ applicatk trj charibes preparfjng thelr attounts in accordance with the Flnancial RekK)rtlng Stsndar(l applitable in the UK and Wblic of Irdjrtd {FRS 102). I have no conC￿n$ and have come across matteJS In CMneCt￿ f*lth tr* exaMknatk￿ to which attenvon should be drawn In thls reprrt in order to eroble a understsnding of the aCC￿nts to be re￿￿1. Stephen Lesser BA FCA 1210712026 Lesser & Co Charter•J Accountants & Buslness AdV￿￿S 147 Statlon Road North Chingford London E4 6AG East London & Ewx Llberal Synagtsyue statament of Flnanclal ALtlvlti•s (Includln9 Incom• and Ex￿ndIture Account) For The Year Ended 31 Dec•mber 2025 2025 2024 Vnrésttletad Restrlrt¢d funds funds Totsl fvnds Total fvnds INCOMe ANO ENDOWMENTS FROM: Donatlon5 and legacles Other trading artlvitles Investments 209,007 31,413 34,391 56,341 265,348 31.413 34.391 235,379 18,877 76.315 274,811 56,341 331,IS2 330.571 expENDrnIRE ON: RaSslng fvnds Cha￿￿ble athvbtles: other 1253.764 ) (6.124 ) (259,8881 (250.5431 {5.156 ) {50,042 ) (56.166 } {315.086 1 (299,8291 175 16,066 30,742 977,487 {55.198 1 149,2861 (258,920 ) INCOME 15,891 Galns on revaluatkjn of fixed assets MOVEMENT IN FUNDS 15,891 175 16,066 1.008,229 RECONCIUATION OF FUNDS: Total fvnds bro￿ht forbyard TOTAL FUNDS CARRIED FORWARD 2.715.158 6,136 2,721.294 1.713,065 2.731,049 6.311 2,737,360 2.721,294 The notes on pages 8 to 14 fomi part of these flnan¢bal statements. CompJr•the Statement ot Flmndal A¢Xlvltles (Ihdudlng Income and Expondltsre A¢¢ount) For The Year Endtd 31 De¢4m￿r 2025 2024 funds fund• Totsl fund• INCOME AND ENDOWMeMTS FROM: Donat￿n$ and legacles Other trnding actlvlues Investrnents 184.982 18.877 76.315 50.397 235,379 18,877 76.315 280.174 50,397 330,571 ExpeNDITURE 011: Ralslng funds Charltable xtlvltles: (250.543 1 12SO,5431 {5.025 1 (44,261 ) {49,2861 (255,568 1 (H,261 1 1299,8291 INCOME 24,606 977.487 6,136 30.742 977,487 Galns on rev•lu•th)n of fixed assets NEf MOVENE14T IN FUNDS l.lJ)2,093 6.136 1,008,229 RECONCIUATIOM OF FUNDS: Total fvnds bn)ught forward TOTAL FUNDS CARRIED FORWARD 1.713.065 1.713,065 2.715,158 6.136 2,721,294 The notes on Nges 8 to 14 fom part d these flnandal statements. East London & Essex Llbernl Synagogue ststement of Flnandal Posltlon As At 31 December 2025 2025 2024 UTrrestrlcted RéStrftt•d fvnds nds Toi•l funds Tot*1 fund5 Notes FIXED ASSETS Tanglble Mssets Investments 12 13 1,100,415 773.074 1,100,415 ?73.074 1.100.553 773.074 1,873,489 1.873.489 1.873,627 Debtors Cash at bank and In har#1 14 7,527 932,224 7,527 932,224 19,170 899,685 939,751 939.751 91B,855 159,021 ) (54.330 ) Credltors: Amwnts Falllng Due Wlthln Y••r 15 (59,021 ) CURRENT ASSETS (LIABIUTIES) 880,729 880,729 864.525 TOTAL ASSETS LESS CURRENT LIABILITIES ¥754,218 754,218 l738.152 Credltors: Am¢Nmts F•lllng Du• After More Tha One Year 16 116,858 ) 116,858 ) (16,858 ) NET ASSETS 737,360 737,360 I721,294 FUNDS OF ThE CHARrrY Restrthd Funds Unrethcted Funds 6,311 2,731,049 6,136 2.715.158 TOTAL FUNDS 18 2.737,360 2,721,294 For the year ending 31 Decernber 2025 the charitable company was entrtkd ro exemptbn from aud￿ under settion 477 of the Companles Att 2006 relaiin9 to srnall companles. The members have not required the company io obtaln an audlt in accordan￿ with section 476 of the Cornpanies Act 2006. twsrees acknowleoge their responsibililE5 for complylThJ with the requifftrnents of the Act wlth respect to accountlng records and the preparation of accounts. These accounts have been prepared In accordan￿ wilh the provi$lons appllcable to compantes sublett to the small companies reglme. On behalf of the board Ms Jennlfer Bameit Truske IV0712026 The on page$ 8 to 14 fomi part of these flnancfjal statements. E•#t London & Esgèx Llboral Synagogut Notes to the Flnandal Ststements For The Year Ended 31 December 2025 l. GeMrnl Infombatlon East London & Essex Uberal Synag(NJue Is a company Ilm6ted by guarantee. Incorwjrated In engbnd & Wales. reyi%tered number 10089003 and registered charity number 1171254 . The re9lstered Offi￿ Is east London & essex knberal Synagogue, Madborough Road, London, E18 IAR. 2. Accountlng Poll¢l¢s 2.1. Basls of Preparatlon of Flnanclal Statsments The financlal statements have been prepar￿1 In accordance wlth the Charitles SORP IFRS 1021 'Accountlno and Reportlng by Charitles.. Statement of ￿e￿MMended Prathcè appllcable to Cha￿tte$ preparfng thelr accounts In accordance with the Finanoal Reportfjng Standard appllcable In the UK and Republlc of I￿land (FRS 1021 leffettive l January 20191. Flnancbal ReP)r￿n9 Stsndard 102 Yhe Flnandal Reportlng Stsndard appllcable In the UK and Republlc of Ireland. and the Companies Art 2006. The charltable company Is a Publk Benefit En￿ty as defined by FRS 102. 2.2. Iftcomlng Resour￿• All Incornlng resouttes a￿ Included In the statement of flnènclal attlvltles when enUilement has pass&J to the charlty. fc Is prDbable that the economic benefits a550dated wlth the trans)rtlon wlll Ih)w to the cha￿ty and the amount can be relfjab measured. The following specffic pJlicie5 are applled to partkular categories of Income: Income trom donathns or grants is recognlsed when thèo is evlden¢e Of entitlement to the glft. re￿pt Is probable and Its amount can be measured rellably. legacy income Is recognised when ￿￿1pt Is probable and entlt1eff￿ntls establlshed. Income from donated goods Is MeaSu￿d at the falr value of the goods unless thls Is Imprattlcal to measure rellably. In whlch case the Val￿ Is derived from the cost to the dorsor or the e5tlmated resale value. Donated fadlltles and servlce5 are recognlsed in the attounts when reteived 11 the value can te rellab5y measured. No amounts are Included for the contrlbutlon of general volunteer5. • income from contracts for the supply of servlces Is recognlsed wlth the dellvery of the contracted servlce. Thos Is das51fi&1 as unresirlcted funds unle55 there is a ojntrattual requlrement for It to be spent on a partlcular purpose and returned If unsFent. In whlch case It may be regarded as restrlcted. 2.3. R88ourc49 Exp•nded Expenditure Is reco9n15ed on an accruals basls as a Ilabllltyls Incurred. Expenditure Includes any VAT whlch cannot be fvlly recovered, and Is das51fled uThJer headlngs of the statement of financSal artlvlues to whlch It relates: • expendlture on ralsSng fvnds Includes the costs of all fundra151ng actlvlttes. events, non-tharitable tradln9 activi￿es, and the sale of donated goods. expendlture on cha￿tsbIe artivltles Includes all costs Incurred by a chadty in undertaklng 4ctivitles that further Its chaNtable alm5 for tme benefit of Its beneficlarfes, Includlng those support costs and costs relatlng to the govemance of the charfty apportioned to cha￿￿ble actlvlties. . other expenditure Includes all expendlture that Is nelther related to rnlslng funds for the charfty nor part of Its expenditure on charlt?ble activltles. All costs are a51ocated to expa)dlture categorles rellectlng the use (* the resource. Dlrect costs attrlbutsble to a s4ngle actlvlty art allocated dlrertly to that artlvlty. Shared costs are app)rtloned bets¥een ihe actlvltles they contrfbute to on reasonable, Jusilflable an¢J consistent basis. 2.4. Tanglble Flx•d Assets and DepYedptl•n Tanglble fixed assets are measured at cost less accumulated depreclatlon and any accumulated Impalment losses. Deweciatton is provided at rates calculated to write off the c05t of the flxed assets. less thelr estlmated ￿sIdual value, over thelr expected useful Ilves on the following bases: Plant & Machlnèry 25% redudng balance 2.5. Cash and Cash Equfvalents Cash and cash equivalents are basic financlal assets and include cash In hand and dewjslts held at call wlth banks, other short-temi hlghly liquld investsnents that Enature In no more than three months from the date of acqulsltton and are readily convertlble to a known amount of cash wlth inslgnlflcant risk ol change in value. and bank overdr4fts. 3. Income from Donatlons •nd Legarle P4e8 E••t LoThlon & tsvex Ubtrnl Synagogue For The Y￿r Ended 31 December 2025 2025 funds ndg funth Donatlons and gifts Membtr $ubscrlptlons Spc￿50r5￿lps Gift ald other 12.173 171.665 25.169 12.173 171,665 25,169 56,341 56.341 209.007 56.341 265,348 2024 fund¥ fund• fund• Donadon5 and glfts MemtRr substrlptlons and spMsorshS Glft ald Other 13.609 148.129 23,244 13,609 148.129 23.244 50.397 50,397 184,982 SO.397 235,379 Income from Oth•r Trndlng Ac¢lvlti 2025 2024 UThr••trfrted fvndl Unr•rtrlrted fund• Entert•lnment Cheder Ulpjn Book sales Adult B'nel Mltzvah Advertlsin91Marketlng sales 9.744 4,927 8,772 497 6.683 790 2,670 9,637 5,775 387 408 31,413 18,877 2021 2024 l•nr••trlct•d Vnrortrl¢t•d nd• fund• Bank Int•rert rtte￿abIe 34,391 76.315 East London & Essex Llbernl Synagogue Not•s to the Flnanclal Statements (contlnued) For The Yoar Ended 31 Decèmber 2025 6. N*t Zncomel(Expendlturn) The net Income is ststed after charglngl(credlting): 202S 2014 Deprecia￿On of tanglble fixed assets - ¢)wn&J 138 7. Analys1$ ot ExPendI￿re 2025 Actlvltle5 Support undertaken Costs dlrertty (see note 8 ) Totrl Ralslng funds 106,094 153,794 259.888 2024 Adlvltle9 undertaken dlrertly Support (see note 8 ) Totsl Ralslry funds 90,363 160,180 250.543 8. Support Costs 2025 Ralslno funds Employee ¢osts Premlse5 expenses General admlnistratlon Depreciauon Interest payable 60,844 33,124 58,338 138 1,350 153,794 2024 Ralslng funds Employee costs Premises expenses Gener41 admlnlstratlon Dewlatlon Interest payable 57,940 40.014 61.858 160,180 Page 10 14ot•• to th? Fln•nclal Statsmerts (contlnu¢d) For The Yéar Ended 31 Dgcember Z025 •. Indepond•nt Exwmlfierfs Rwminor•tlon 2025 2024 Independent examlnatlon rA the ftnanthl statwnen15 2.146 2,045 10. staff Costs Staff costs were as foll¢M¥s: 2025 2024 Wages salarfes SC￿la1 5ecurfty costs Other p•n$lon costs 118.540 2.666 17.830 109,749 5.365 17.757 139,036 132,871 No employee5 recelvej employee benefits (eXd￿Jlno wnpjoyu ccfjts) the re￿rtI￿j perfod of mcrt th)n £60,000. 11. Av¢raq¢ Number of Employ Average number ol employees duMn9 the year was: 11 {2024: 11) 12. T•nglbl• A•••ts Land & Pvoperty Pl•nt & Il*thln•ry Tot•1 Co•1 As at l J•nu)ry 2025 i.100.orJ) 57,439 1,157,439 As at 311)ectmber 2025 i.100,OLYJ 57.439 1,157.439 D•pr•elatlon As at l january 2025 Pmlded durlng the pthod As at 31 December 2025 56.886 138 56,886 138 57,024 57,024 Not Oook V•lue As Jt 31 December 2025 I,100.￿x) 41S 1.100,415 As at J January 2025 1.100.000 SS3 1,100,553 P4¢ 11 eagt London & Essex Llb•ral SyopgoglMTr Note5 to the Flnwnclal Stat•ments {contlnued) For The Year Ended 31 December 2025 Oth¢r Cort or Valuatlon As at l January 2025 773,074 As at 31 December 2025 773.074 Provlslon As at l January 2025 As at 31 De￿mtser 2025 N¢t Book Valuo As at 31 December 202S 773,074 As at l January 2025 773,074 14. Debtorn 2025 2024 Dua wlthln one year Trnde debtors Other (Jebtors 2.352 5.175 (4,0741 23,244 7,527 19,170 IS. Cr¢dltors: Amounts Falllng Oue Wlthln One Yo•r 2025 2024 other uedltors Taxatlon and soclal securtty Accr￿1$ and defer￿ Incoine 4,680 1,860 52,482 4,645 2.724 46.961 59,022 54,330 16. Cvedltorn: Amounts Falllng Due After MoY• Than One Year 202$ 2024 other credltor5 16,858 16,858 17. Pen$lon Commltmonts The tharltable company operates a defined contrfbuuon penslon stheme. The assets of the sch•Y￿ are held separately from those of thé charfjtable company In on independently administer￿1 fund. Durfng the year the thanJe to the ststement of flnan¢i)l actlvltles In respett of deffned a￿t￿b￿￿on xhemes was £L7.830 (2024: £17,757}. At the ststsment cl flnanclal position date contrtbutlons of £NIL were due to the fund and are Included in credltors. P￿¢ 12 Notes tt¥ the Flnancial Staterne￿ (tontlnuad) For The ended 31 December 2025 18. Mo¥¢m•nt In Fund¥ As•ti Janwry 2025 Asat31 D•cember 2025 Income Exp•ndltur• Unrestrlrtod fund• General.. General unr¢strlcted fvnd 2.715,158 274￿11 {258.920 ) 2.731.049 BU￿al 5¢heme Charlty donafjons from K N Appeal 51.052 S.289 150.041) (6.125) i.oii 5,300 6.136 Totsl r¢rtrfcted fuffi 6,136 56.341 156,166) 6,311 Totsl fundi 2,721.294 331.152 (315,086) 2,737,360 Asati )anumry 2024 Asat31 D•e•mb•r 2024 8•ln• and Exp•ndltsv• Io•M• Unr•otrf (14,4S81 (2,5141 (7.5311 {2,1171 {i.iioi (60.550) (2,211) {16.844) {49,199) (3,154) 1913) (1.743) (2,931) (5,214) 1251) (21.979) (12.570) {4.645) (2,619) (5.273) CONTENUED (64,3SO) (1,803) (16,844) (54,190) (8631 {986) {1,643) {3,162) 16,954) (500) {16,606) {9,064) (3,086) (2.558) (5,120) Py15 East London & E￿eX Ubernl Synogogue Det•lled Statemént ot FlnJn¢lal Actlvltles (Includln9 ITr￿Me ahd Expendlture Awoutht) (contlnued) For The Year Ended 31 December 2025 Telecommuntstions and dats costs Inde￿ndent examln*s fees Legal fees Flnandal advlce Books Sub5cdptlons - U P•yroll fees Sundry expenses Hlgh Holy Days Food ¥nd wlne Depreciatlon Bank charyes {1,5981 (2.7SOI {721 (930} (1.4531 (8,102) (744) 130.294) (697) {2,299) (4,191) {611) (184) (184) 1882> (30,011) 1779) 16,082) 15,400) 1138) {1,350) {259,888} 1250.543) oth•r Jurlal and other costs Tree of Life Leaves Relbglon School (50,042} 1247} {4,909} 144,261) 135} (4,990) (55,198> {49.286) (315.086} {299,829) NIT INCOMI 16,066 30,742 P4¢ 16