2023-09-30-accounts

Ilortr￿ ToThlc Ltd 14 aiftDn Moor York Y1330 4XG

th Harnldr* N•qadol Synago9ue Leo Cont••th ol the Plmnelal Stat•rn•nts for thè Y￿1 Ond•d 30 S•pt•mb¢r 2023 Pa8a Roport of the Tpu¥tqe• i to Z Indep•ndthrt Bx•mln•rt A•port •al•n￿ •h••t Mota• to th• Pln•nd•l St•t•m•nts 6 to 11 12 to 13

The tnmtees pre5ert thelr report wlih the NnarKl•l ststernents of the tharty for Y￿r ended 30 September 2023. The IrpAtees hfft adopted th¢ iyov15￿ of Accountlng aThl Rwrtlng ty CharfYe$: statement of RecOrn￿ Prartlce applkab to ¢￿TIll￿ pr•p•rtng tr￿1r acc4>unts In accordance wlth the Fln•ndal R•porting Standprd applcabje In the UK Rwbllc of (FAS 102) {effeLtlve I rwry 2019). ObJethe• and aln The obJectl¥es of the tharlty are ro advano the Ortlth Jewlsh r•P4lon •nd for the b•rfit by all or ary ol ts loll¢wlTrJ rn¢•￿..- . to advanc• the Orthoth Jewish rnlglon JeL5h people ar￿1 the 9wal publk, In Kcordanc4 wlth Its doctrlnu by the c•lebratlon d dmne serylcu and other rellgF¢#Js xtlvttles; - to prnvlde for rellglow needs splrlU4JI growth ol the r￿MberS of th• synagogue and to ethwlih and mllntaln ￿ InstIt￿ ￿ may ts rtyulr￿ for th1$ Purpo￿ In accordance wlth tr•dltlonJl . to do all suth ottrw thlry (cons15￿ Tlth the drltsbl• th•rcier cl the synwgue) u wlll fvrther cord•nc ￿ the prfndpl•s (A Ortlyxknx Jv&h IDW. The •ctfvths of the chjrlty, uw81ty thrnugh It8 Aabbls arKI lèy pr￿P￿r$ Indude the prov1￿0Th af:. . d•lly rellglous servlces Sth gpadal •rrnr4Jements for thSldr•n i>n s)bb•tr oDd lestl¥Jls. - approprtate sw¥fc4s lor membqrs £debrn￿r1j fflDrrl•w. Iw MliZ¥•tx and 8•t Mltmh •nd otr•r Ilfwcle events. - $er4lcts ft4r all the ￿¥•1$ •rxl Ngh holy dayl. - lewxlng opportunttfu for th• ￿Tor•h arAI . a burfal •Thl kn•rnl for mwnbqri non m•mb•rn •Thl th•lr famll• Tr thirfty also provldes a regular ￿dI1 progrnfflff￿ thrwhtyrt th• y•or ddraMlr4 ￿lIQuO gfoiipii as wdl M •ngaglw th p•#ty•l accordlng to rr￿ rweds. The tharlty pro¥tded phyykal ntllgk￿s sor¥kw on 4 d•lly I>￿ throughwt th• Y￿r. On weekdiygl • Ilve •tr•am of w￿¢¢1 oif•red lor those wer• dther unoble or unwMNThJ to •tt•KI the bulldlng In person. As •n Importsnt rDJe, dwrfty ￿lcoMed vlths ro the syn•0tsg￿ frnm loc41 Trds gh•s pupl of other 181th5 an In￿ght Irt¢ Orthodox Jewlth rellgl¢m and 02￿re. Through Inlthtfve the thartty FINANCIAL REVIEW Pln•nelal po•lUon Durlng the y￿r the thèrfty IrKurYed • defidt oe É26,793 (2022 dldt £10.991) carrled forward of £397,094 (2022 £423,887). sets at a level whkh equatss to le55 than slx montr& unrestr1c￿ exPendI￿r• so •s to provlde ffldent ftJr#ts to cover rMnal nJnnln4 Co5￿ It Is ror￿kyerad th)t Unrestr￿ fvnds w•re milnt•lned at Thè d￿rIty Is funded prlndpalty by 4ffjluntsry sutxrfptl(ms and don)thM •Thl these pay for the stsffing nd other fadlStles rfjqulr￿ to ddfver th• thvws objac PWURE PLANS The charfty plaTh5 to to provWe the some ser¥lrAs f•dllts as hwe been supplled In the oJrrent year.

B•th Ilamldrnsh Nagodol SyMgogu• Leed• R•port of the TTh¥toeg fvrtho Y￿r Ended 30 S¢ptMibor 1023 STRUCIUR4 GOVERNANCE AND MANAGEMENT The tharlty, • Charftable Incorporated Organlsatton, li gov•m•d by Its Artlde5 and congtttutton. The management tsf the thartty Is ve51ed In the trustees. There Is an advlsory councll whlth provld•s feedbad( and acts ag a 50undlng board for Injstees. The truste•s and most of the coundl ar• •l•Ltad by the memberj at the Annual Meetlng. R•latqd p•rtl•• The th•rfty whofty owm a subsldlary a>mpanyi Street lane Bpk•ry UM￿@d, ¥thlch opwatsi ai manutsrturfng baker and bakery retsller 45 well ai oper4tlng • ufé on slte. Rl•k m•Mg•m•fit The major T1￿$ to whlch the chJrfty Is exposed, M Idenun•d by th• trurt4u, h•v• be•n •nd iystorns andlor procedurns hav• been establlsh•d to manBg• them. AEP&W4CE AND ADMZNISTAATIVE DEfAI R¢gtstw•d numlmr 1173655 Pvlndp•l addvw• 399 Strort LJn• LS8 6NQ M R Eaton J M Strnlght l Greon M H Port (oppolnt•d 15.12.22) A Thylor (•ppolnt•d 15.12.22) fnd•p•nd•nt examlnor fvlr R Ormlgton Northern Tontc Ltd 14 Cllfton Moar uslnets Wllage Jjmes NIQWI Unk York Y030 4XG Chf•l Executlv• offl￿r. Tha day to day m•Ngrrnt ol thprfty 11 ddegated by the tN•t4•• to the thlef executlve ¢)fflcw* D•borah Selwyn. ThA14K YOU TO FORMFR TRUSTIE Past Presldeni of tho S¥￿909u4 and co-found¢r of th Street ￿ne Bakery, Leon DavId￿n, p•os¢d •Wty In M•y 2023. The Executlv¢ w￿￿Id Ilke to express thelr 9raUtude lor the unlqug valuobl¢ contrlbutlon made by Leon through the varlous pogltk)ns he held and for hls tlrel•ss ¥nd vtslonary work. The •xeartlv• would Ilke to extend Its c￿￿1018n¢¢S to Leon's extended famlly, r46 1•2 Approved by order of thè boHrd of trwteu on R. f .A.............................- and slgned on Its b•hJir Paoe 2

I report to the dwrfty trt&ees on my e%amln)tton of the •ccowts rf Beth Hagadol Synagogue Leeds (the Tntst) fty ended 30 2023. wlth the requlrements of the Charliles Act 2011 Acv). I report In rw of my examlnatlon ofthè xcothts carrled ¢yJt wxler stltk￿ 145 of the and In Ixrrylng out my examlnatk>Th I hav• followed &1 appllcth txrectlom glwen by the Chjrlty Cammlss under Sedlon 145(5)(b) of Slnce your thartys gross eX￿ed￿ £250W ytyjr examlner must be • member of a 115ted btsdy. Chrternd Accwtsrts In ÉrKJtarl arnl Wales, thtdth Is ol the It#ed Ix>dtes. crjnnedlon wEth th• examFnathn gmry me ￿ to bell￿ thpt In Why merfal respect: aa￿untIng records not kept In rtspett of tre Thmt as requlred by Sffuon 130 of the Act. or the accourbts do not wlth those records. or the aca)unts do not • wlth the applabie requfrements concernlThJ fom and content of accounts srt tyjr In Charlile5 (PK(ounts arml Reports) Regufath)ns 2008 other than ary an Independent exarnjnatlon. attentyon stwlo be dran In tNs rewt In ord8r to a woper under*andlNJ of the a¢ctyJrts to L reathed. Mr R Ormlston Nortitem Tonlc Ltd 14 Clhlvn Maor St￿1neSs V7llage James NIcol%￿ Unk Yo Y030 4XG

30.9.23 30.9.22 Totsl knd fvnd• 3e6.727 386,n7 367,357 48.734 48,734 67,660 20,229 20,084 32 14,306 Other Income 28,950 26,950 485248 485,248 469,439 EXPffMDrnIRe ON Costs of tradlng a¢ll¥ltkn and fvrrflr•*g 23.625 23.625 17,282 483.6SS 4,761 483,655 4,761 4￿,950 6,198 511041 512,041 480,430 rr ThcoMV(qXP￿0rnlQB) (26,793) 126.793) {10,991) AECONCIUATION OP VUtID• Totsl brouqht fprww 405,$82 18.305 423,887 434,878 378,789 18,305 397,094 423,887

Beth Hamlth•gh Hagadol Syn•ooJue Lead• Olllance Sh4¢t 30 Saptsmb•r 2023 30.9.23 Totsl fvnds 30.9.22 Totol fund5 Unrestrlcted Endowment fijnd fund Tanglblè assets Investments 381,412 381,412 377,189 381,413 381,413 377,190 CURAINT Alsrrs Stocks Debtors C)8h #t bank •nd In tt8nd 27.584 65,805 27,584 84,110 19,047 125,777 18,305 93,390 18,Xt5 111,695 144025 CReDmiR8 Amounts ¢•11Sng due wlthln one year io (48,663) (48,663) c46￿66) RT ¢%RUNT AMeT• 44,727 18,305 63,032 97,959 LIABZUTIES 416,140 18,305 444,445 475,149 CAeDITOA• Amounti lalllnq ts •ft•r mor• th•n on• li {47,351) <47,351) (51,262) 378,789 18,305 397,094 423,887 PUND• Unrertrlct4d fvnd• End0wm￿t fvndl 13 378,789 18.305 405.582 18,305 TOTAL PUND• 397,094 423,887 Th• flnandal thtement• w•r• approved by the Board of Trurteu and •uthorfJ8d for Imue Qn . and w•r• ilgned on Its behalf by: j M Strnlght . Thith• The note5 lom part of these flnanclal ststements P•y5

D•th Mamldrmh Ilagadol Synagogue L¢eds Not08 to the Anond•l Stst¢mertB for the Yoar endod 30 S¢ptembeT 1013 of Tharlno th• flnandal statements The flnandal statements rf the tharfty, whlch 15 o publlc bendlt entiry under FRS 102. have been prepared In accordance wlth th• Charttles SORP {FRS 102) 'Acc4unttng and Reportlng by Chariues: Statement of Recommended Practlce appllcable to charftles pyeparfng thelr ac£ounts In accordan wlth the Rnandal Reportln9 Standard applknble In the UK al￿ Republlc of Ireland (FRS 102) (dreLtlve l January 2019),, Flnandal Reportln9 Standard 102 Yhe Flnanclal Reportlng Stsndard applIca￿e In the UK and Republlc of Iretand. and the Charltles Act 2011. The flnandal statemerts have been preparnd under the h15ttylol cost corNentlon, wlth the exoptlon of Inve5tfflents whlch are Induded at market vatue. Voluntsry InLvme Is recognknd on ro¢olpL Inteipst18 InLJded when recelvable. Inromlng r¢sourcp5 from drltable actmtles recogTrlsed upon re￿IPt. Uabllltles are recognlsed as expendltyre as soon as there Is 4 legal or constructlve obllgati commlttlng the charfty to thjt eXpend[tu￿, It Is prubable that a tran￿er of economlc kneffts wlll be requlred In sewement and the amount of the obll9atloft can be me)surEd rellably. ExpenthturE Is x¢ounted for on an BC(xuols bosts and has been cla5s1fled under headlng5 that oggre9ate all cost related to the category. VtherE Costs canF￿t be drecvy attrlbutsd to partlcular heBdlng5 tl have been allocated to acyvltles on a basts coTrslstent wlth use of resour¢e5. TanBlble Ilxed a88•ts Trnglble flxed a55ets are capltsllsed IKluded at C05t. Dqpradth 15 provlded on plart and machlnery on • strnl9ht Ilne bads over 3 years. Freehold woperty and Sfrel Tornh are well nw1nta1r￿ $th that the trtK¥tees conslder tt unr￿S0ry to make provFslon lor deyedBtEon In rupoct thernof. Stocks a￿ ¥abJed at lower of a￿t ond Mt reallsable valu¢, •ft•r maklng due allowanc4 lor obsolete and slow movlng Itwn5. The tharfty 1$ exempt fmm tax on Its charftable attlvttle& Fund a¢countln• Unrnstrfcted IlJnds can be used In a¢cord•n¢e wlth the Charftaue obJeLtlv•$ at the dlscretlon of the Restrlcted funds can only be used for partlcular I￿trI<￿e￿ purposes wlthln the obJects of the ¢harfty. Restrtrtlons orlse when spedfled by the donor or when fvnds are rn[S￿ for partIC￿lar Further explan4tkn ol the natsjre and purpo of eath fvnd b IrI￿￿ed In the notes to the tlnandal ststeThRnts. charlty operntes 8 delIn￿ contrlbutlon penslon stheme. Contrlbutlons payable to the ¢harlty'$ pen51on sdrne are charyed to Statement of Flnandal A¢Uvltles In the perlod to whkh they relate. Page 6 conttnued...

Oalh Hamldrnoh Hrf•dol SyMgoBue Lgod8 Notes to the HnDnd•l St•toments- contlnuod for the Year endad 30 S¢ptsmbor 2013 oTheR TRADIMS Acrxvmes 30.9,23 30.9.22 eookshop Income Let5ure dub receJpt5 Calendar and BIMA magazlne recelpts 664 10,032 9,533 9,703 9,$72 20,229 20,064 ZMVESTMEHT JNCONE 30.9.23 30.9.22 DePO￿t acownt Intsrest 608 TRUSTEES, REMUNeRATmN AND BENeFrrs There wtre no tnJ5tee5' remuneratlon or other bgnoftts for ended 30 Septemb•r 2023 nar for the year end￿ 30 September 2022. There were no truste& werr4es pald for the year end￿ 30 S•pt•rnbw 2023 r￿r for tho year ded 30 S¢ptember 2022. COMPARATIVES FOR ThE STATeMeNT OP ￿NANcIAL ACnVITIES Unresirlcted Endowment fvnd fund Total It4COME AND eNDOWPIiMTS FROM Donjtlons and legades 367.357 367,357 Chavltsblo a¢ll¥lll¢# IrKomlng res￿r￿ fmm ¢hartiable a¢¢lv5ti 67,660 67,660 Other tradlng altlvftyes Investmert Income Other Income 20,084 32 14.306 20,084 32 14,306 469.439 469.439 EXPENDITURE OPI Costs of trBdlng acifvlttes •nd fvndrnlslng 17,282 17,282 arftsble ¥eUvltl•B Costs of charftable acdvltles 456.950 6,198 456,950 6,198 480.430 480.430 Ner ThcoMei(QXP2NDrnIRE) (10.991) (10,991) RECONCILIATION OP PUNDS Total funds brou9ht forwan1 416,573 18,305 434,878 405,582 18,305 423,887 contlnued...

8h Ilamldrwh Maydol Synpgpgue LMd• NoteB to tho Flnllnd￿ StatemeDts- conunuod for the Year Endad 30 Septomb•r 2023 TANqIBLE FIXED A58eTS Freehold prnperty Pl•nt 8nd machlnery Totals cosr At i Ortober 2012 dltlor DISpo￿lS 340.765 214,235 6,381 {3,125) 555,000 6,381 {3,125} At 30 S•ptembtr 2023 340,765 217.491 558,256 DEPRECZATION At l October 2022 for year Ellmlmted ￿ dl$poMI 177,811 2,1se (3.125) 177,811 2,158 (3.125) At 30 S¢pteml>¢r 2023 176,844 176,844 NET OOOX VALUII At 30 September 2023 340,76S 40,647 381,412 At 30 Septembtr 2022 340,76S 36,424 377,189 Fjxod Indud•• £35,000 for Slfrel Tt)r•h whlch li not d•prnd•t•d. Sham In oroup undert•klng MARKEf VALUE At l October 2022 and 30 S•ptember 2023 HET BOOK VALUE At 30 September 2023 At 30 S•ptember 2022 The dwrfty 51 th benoffclal owner of ION of the th•r• ￿pIts1 of Sireet Lane Bakery u￿￿t•d, • ¢ompJny th•t op•ratu ¥ bakery ond afé. Ad￿nts9• ￿en t•k•n ol the regul￿On8 whlth srt oslde the requlremunt to pr•pJrn conwlldjted accounts. 8TOCK8 30.9.23 30.9.22 stock* Pige contjnued...

B•th H•mldrnth H•ydol *MBooYo Leed8 Nots• trb the An•nclal Ststsments- ¢onUnued for the Year Eftded 30 Soptemb•r 2023 DeD70RS: Amoiiiifs FALUNG Due wmiiN ONI YEAR 30.9.23 30.9.22 Trade debtora Pr¢paymerts 13,975 13,609 11.625 7,422 27,584 19,047 10. aiEDrroR& AMOUNTS FALLZNG DUE wfTriiN ONE YEAR 30.9.23 30.9.22 Unsewred bwnce back loan (see note 12) Trade credltors Other cred5toYs and accnTrals 5.081 23,511 20.071 6.250 21.046 19,570 48,663 46,866 30.9.23 30.9.22 Unsecured bounce back loaN (see not¢ 12) M￿￿bers. deposlts 37.351 10,000 41.262 10,000 47,351 51,262 An onalws ol th• maturlty of loans ts gfven Wow: 30.9.23 30.9.22 Thounts f4lllng due wlthln one year ort demand: Bank loans S,081 6,250 Arnounts fatllng betW￿n one and two years: Bank loan5- 1-2 years 5,081 6.250 Amounts falllng due betvmn two and llve years: 8ank loam - 2-5 y•ats 15,242 18,750 A￿￿nts falllng due In m(n than fve yearg: Repayable by Inst•lments'. 8ank loan more than S yeors by Instslments 17,028 16,262 MOVEMENT IN PUIIOS Net movernent In funds At 1.10.22 30.9.23 General fvrhl 405,582 {26.793) 378.789 ET￿OWmeftt fund 18,305 18,305 TOTAL FUNDS 423,887 (26,793) 397,094 PWJO 9 contlnuèd...

mo¥emert In fij¢￿, 1ftd￿led In the above ¥e a5 follows: Infvr r￿1 fu 485.248 (512.041) {26,793) 485.248 {S12.041) (26.793) 1.10.2L In fur 30.9.22 Genw•l fvnd 410,573 (10.991} 405,582 18,30S 18,305 TOTAL PUNDI 434,878 (10,991) 423,887 IrK4)mlnq Movement •xpMd*l In fiJnds Gernral fijnd 469,439 (480.430) (10,991) 469,439 (480A30) (10,991) 1.10.21 fvn 30.9.23 G￿￿1 fv 416,573 (37.784) 378,789 1&305 18.305 434,87e (37,784) 397,094 Pa90 io

A currert year 12 morth •nd Tr•Jr 12 comblrnd net Mov•n￿ In Ith￿, Ind￿l￿d In •bove are a follows: rosourca• expeftd•d In funds rnl fijnd 954,087 (992.471) (37.784) TOTAL FUND8 954,687 (992.471) (37.7e4) P4ge li

Beth Hamldrngh Hagadol Synagogu• LM Detalhd Siatsment of Plnand•l Acdvlti for tho Year ended 30 Septwnbor 2023 30.9.23 Totsl nds 30.9.22 Totsl fund6 Unr•thtted Endowmont fuThls funds III¢OME AND ÉP400W14eiiTS OonattonB 4nd le9Dd Member ￿ntrIbU￿onI Securfty levy Communlty thy Otlw dOn)￿on5 310K55 22,086 6,594 47a92 310,655 22.086 6,594 47,392 307,677 23,184 7,288 29,208 386,727 386,727 367,357 otthor tradlng a¢ll¥ltl•• Bookshop Income L•lsurn club recelpts Cahnd&r and BIMA magazln• r¢c•lpts 664 10,032 9,533 664 10,032 9,$33 809 9,703 9,572 20229 20,229 20.064 D•pwlt •c￿￿nt Intw••t 32 Ch•rlt•blo a¢tl¥ltlo• Cemoipry Br￿ burlal leN1￿$ Gr•nrs 43,280 5NY 43.280 5,454 67,660 48,734 48,734 67,000 Sundry recelptS Events re￿[Pts Weddlngj, bar mltzvah, b•t mltzv•h etc R•nl and rooms hlr• 2,550 6,704 2,309 17,387 2,550 6,704 2,309 IY,387 451 iio 2,003 11.742 28,950 28,950 14,306 485,248 485,248 469,439 •XP#MDmiRE Ral•lng donvtlom 4nd leBad L•15urn dub 8,441 5J91 3,577 6,216 8,441 5,391 3,577 6,216 8,268 2,137 149 6,728 kshop eX￿Th￿s C41•nthr 4nd BIMA Qxperffj 23,625 23,625 17,282 CMrfible •ellvltle• Wages Sodal ge Pen$lons Klddush and fesuvol •¢pen UOY yOLth progr4mm• etc Carrfed fvrward 196.164 10,544 7,151 IY.658 2,759 234,276 196,164 10,$44 7,151 17,658 2.759 234.276 188,974 11,116 7,048 14,563 3,081 224,782 Thli page dots nrt form pHrt of the stthtory flnartlal statements Page 12

30.9.23 30.9.22 Total Brought forw•ft* Support to other Cl￿11￿￿ 5v￿go￿Je rnnnlw ¢￿tS se￿rfty costs 234276 7285 104,142 21,285 12.144 73.400 3.095 S.e86 14.048 5.936 234,276 7.285 104,142 21,285 12.144 73,400 3.095 5,886 14,048 5,936 224.782 11,556 88.741 11,435 10.736 76.846 1.102 3.755 19,528 4,831 Sub.cortTrcted burknl sev Sundry expenses Subsrylptlor Legal and profe5slonJl fees Anandal costs 4.761 2,158 4,761 2.IS8 6.198 1,638 488,416 488,416 463,148 512.041 512,041 480.430 Net (•xp•ndltyve)/lncorn (26.793) (26.793) {10.991) Page 13