**REGISTERED CHARITY NUMBER: 1173655** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 30 September 2025** 

## **for** 

## **Beth Hamidrash Hagadol Synagogue Leeds** 

Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG 



**Beth Hamidrash Hagadol Synagogue Leeds** 

## **Contents of the Financial Statements for the Year Ended 30 September 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Cash Flow Statement**||7||
|**Notes to the Cash Flow Statement**||8||
|**Notes to the Financial Statements**|9|to|16|
|**Detailed Statement of Financial Activities**|17|to|18|





## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Report of the Trustees for the Year Ended 30 September 2025** 

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The objectives of the charity are to advance the Orthodox Jewish religion and faith for the public benefit by all or any of the following means:- 

- to advance the Orthodox Jewish religion amongst Jewish people and the general public, in accordance with its doctrines by the celebration of divine services and other religious activities; 

- to provide and maintain a synagogue for prayer and to further encourage the practice of Orthodox Judaism; 

- to provide for the religious needs and spiritual growth of the members of the synagogue and to establish and maintain such institutions as may be required for this purpose in accordance with traditional Orthodox Jewish law; 

- to do all such other things (consistent with the charitable character of the synagogue) as will further the attainment of the other objectives provided always that the activities shall be carried on in accordance with the principles of Orthodox Jewish law. 

## **Activities** 

The activities of the charity, usually through its Rabbis and lay preachers include the provision of:- 

- daily religious services with special arrangements for children on sabbaths and festivals. 

- appropriate services for members celebrating marriages, Bar Mitzvahs and Bat Mitzvahs and other lifecycle events. 

- services for all the festivals and high holy days. 

- learning opportunities for the study of Torah and Jewish values. 

- a burial ground and funeral services for members, non members and their families. 

The charity also provides a regular social programme throughout the year addressing various age groups, as well as engaging in pastoral care according to members' needs. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Charitable activities** 

The charity provided physical religious services on a daily basis throughout the year. On weekdays, a live stream of services was offered for those who were either unable or unwilling to attend the building in person. 

As an important role, the charity welcomed visits to the Synagogue from local schools. This gives pupils of other faiths an insight into the Orthodox Jewish religion and culture. Through this initiative the charity helps to reduce ignorance and antisemitism in the wider community. 

## **FINANCIAL REVIEW** 

## **Financial position** 

During the year the charity incurred a surplus of £35,990 (2024 deficit £11,280) leaving reserves carried forward of £421,804 (2024 £385,814). 

It is the charity's policy to try to maintain unrestricted funds, after deducting the book value of fixed assets at a level which equates to not less than six months' unrestricted expenditure so as to provide sufficient funds to cover normal running costs. It is considered that unrestricted funds were maintained at a reasonable level throughout the year. 

The charity is funded principally by voluntary subscriptions and donations and these pay for the staffing and other facilities required to deliver the charity's objectives. 

Page 1 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Report of the Trustees for the Year Ended 30 September 2025** 

## **FUTURE PLANS** 

The charity plans to continue to provide the same services and facilities as have been supplied in the current year. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity, a Charitable Incorporated Organisation, is governed by its Articles and constitution. 

## **Organisational structure** 

The management of the charity is vested in the trustees. There is an advisory council which provides feedback and acts as a sounding board for trustees. The trustees and most of the council are elected by the members at the Annual General Meeting. 

## **Related parties** 

The charity wholly owns a subsidiary company, Street Lane Bakery Limited, which operates as a kosher manufacturing baker and bakery retailer, as well as operating a café on site. These facilities are offered for the benefit of the wider community. 

## **Risk management** 

The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems and/or procedures have been established to manage them. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1173655 

## **Principal address** 

399 Street Lane Leeds LS8 6HQ 

## **Trustees** 

M R Eaton J M Straight I Green (resigned 14.5.25) A Taylor M Sumroy A Jacobs L S Dalton (appointed 12.8.25) 

## **Independent Examiner** 

Mr R Ormiston Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG 

Chief Executive Officer: 

The day to day management of the charity is delegated by the trustees to the Chief Executive Officer, Noam Foreman. 

Page 2 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Report of the Trustees for the Year Ended 30 September 2025** 

Approved by order of the board of trustees on 19 May 2026 and signed on its behalf by: 

## Jonathan Straight 

J M Straight - Trustee 

Page 3 



## **Independent Examiner's Report to the Trustees of Beth Hamidrash Hagadol Synagogue Leeds** 

## **Independent examiner's report to the trustees of Beth Hamidrash Hagadol Synagogue Leeds** 

I report to the charity trustees on my examination of the accounts of Beth Hamidrash Hagadol Synagogue Leeds (the Trust) for the year ended 30 September 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## Rob Ormiston 

Mr R Ormiston The Institute of Chartered Accountants in England and Wales 

Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG 

19 May 2026 

Page 4 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Statement of Financial Activities for the Year Ended 30 September 2025** 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND**<br>**ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>398,510<br>**Charitable activities**<br>5<br>Incoming resources from<br>charitable activities<br>64,921<br>Other trading activities<br>3<br>12,546<br>Investment income<br>4<br>614<br>Other income<br>34,986<br>**Total**<br>511,577<br>**EXPENDITURE ON**<br>Costs of trading activities<br>and fundraising<br>6<br>8,780<br>**Charitable activities**<br>7<br>Costs of charitable activities<br>461,771<br>Governance costs<br>5,182<br>**Total**<br>475,733<br>**NET**<br>**INCOME/(EXPENDITURE)**<br>35,844<br>**RECONCILIATION OF**<br>**FUNDS**<br>Total funds brought forward<br>367,509<br>**TOTAL FUNDS CARRIED**<br>**FORWARD**<br>403,353|Restricted<br>fund<br>£<br>50,000<br>-<br>-<br>-<br>-<br>50,000<br>-<br>49,854<br>-<br>49,854<br>146<br>-<br>146|Endowment<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>18,305<br>18,305|30.9.25<br>Total<br>funds<br>£<br>448,510<br>64,921<br>12,546<br>614<br>34,986<br>561,577<br>8,780<br>511,625<br>5,182<br>525,587<br>35,990<br>385,814<br>421,804|30.9.24<br>Total<br>funds<br>£<br>437,896<br>58,036<br>9,850<br>994<br>26,821<br>533,597<br>6,695<br>533,851<br>4,331<br>544,877<br>(11,280)<br>397,094<br>385,814|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 5 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Balance Sheet 30 September 2025** 

|Unrestricted<br>fund<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>401,671<br>Investments<br>12<br>1<br>401,672<br>**CURRENT ASSETS**<br>Stocks<br>13<br>1<br>Debtors<br>14<br>40,249<br>Cash at bank and in hand<br>41,214<br>81,464<br>**CREDITORS**<br>Amounts falling due within<br>one year<br>15<br>(46,492)<br>**NET CURRENT ASSETS**<br>34,972<br>**TOTAL ASSETS LESS**<br>**CURRENT LIABILITIES**<br>436,644<br>**CREDITORS**<br>Amounts falling due after<br>more than one year<br>16<br>(33,291)<br>**NET ASSETS**<br>403,353<br>**FUNDS**<br>18<br>Unrestricted funds<br>Restricted funds<br>Endowment funds<br>**TOTAL FUNDS**|Restricted<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>146<br>146<br>-<br>146<br>146<br>-<br>146|Endowment<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>18,305<br>18,305<br>-<br>18,305<br>18,305<br>-<br>18,305|30.9.25<br>Total<br>funds<br>£<br>401,671<br>1<br>401,672<br>1<br>40,249<br>59,665<br>99,915<br>(46,492)<br>53,423<br>455,095<br>(33,291)<br>421,804<br>403,353<br>146<br>18,305<br>421,804|30.9.24<br>Total<br>funds<br>£<br>380,128<br>1<br>380,129<br>1<br>36,519<br>74,173<br>110,693<br>(63,430)<br>47,263<br>427,392<br>(41,578)<br>385,814<br>367,509<br>-<br>18,305<br>385,814|
|---|---|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 19 May 2026 and were signed on its behalf by: 

## Jonathan Straight 

J M Straight - Trustee 

The notes form part of these financial statements 

Page 6 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Cash Flow Statement for the Year Ended 30 September 2025** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Interest paid<br>Net cash provided by/(used in) operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash used in investing activities<br>**Cash flows from financing activities**<br>Loan repayments in year<br>Net cash used in financing activities<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>2<br>**Cash and cash equivalents at the**<br>**end of the reporting period**<br>2|30.9.25<br>£<br>22,194<br>(870)<br>21,324<br>(28,473)<br>614<br>(27,859)<br>(5,340)<br>(5,340)<br>(11,875)<br>71,540<br>59,665|30.9.24<br>£<br>(5,745)<br>(1,004)<br>(6,749)<br>(1,607)<br>994<br>(613)<br>(5,208)<br>(5,208)<br>(12,570)<br>84,110<br>71,540|
|---|---|---|



The notes form part of these financial statements 

Page 7 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Cash Flow Statement for the Year Ended 30 September 2025** 

|**1.**|**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH**|**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH**|**FLOW FROM**|**OPERATING**|
|---|---|---|---|---|
||**ACTIVITIES**||||
||||30.9.25|30.9.24|
||||£|£|
||**Net income/(expenditure) for the reporting period (as per**||||
||**the Statement of Financial Activities)**||35,990|(11,280)|
||**Adjustments for:**||||
||Depreciation charges||6,930|2,891|
||Interest received||(614)|(994)|
||Interest paid||870|1,004|
||Increase in debtors||(3,730)|(8,935)|
||(Decrease)/increase in creditors||(17,252)|11,569|
||**Net cash provided by/(used in) operations**||22,194|(5,745)|
|**2.**|**ANALYSIS OF CASH AND CASH EQUIVALENTS**||||
||Cash in hand||30.9.25<br>£<br>50|30.9.24<br>£<br>50|
||Notice deposits (less than 3 months)||59,615|74,123|
||Overdrafts included in bank loans and overdrafts falling due within one||||
||year||-|(2,633)|
||Total cash and cash equivalents||59,665|71,540|
|**3.**|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||**Net cash**|At 1.10.24<br>£|Cash flow<br>£|At 30.9.25<br>£|
||Cash at bank and in hand|74,173|(14,508)|59,665|
||Bank overdraft|(2,633)|2,633|-|
|||71,540|(11,875)|59,665|
||**Debt**||||
||Debts falling due within 1 year|(5,206)|(135)|(5,341)|
||Debts falling due after 1 year|(32,018)|5,475|(26,543)|
|||(37,224)|5,340|(31,884)|
||**Total**|34,316|(6,535)|27,781|
||||||



The notes form part of these financial statements 

Page 8 



**Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements for the Year Ended 30 September 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. 

## **Income** 

Voluntary income is recognised on receipt. 

Interest is included when receivable. 

Incoming resources from charitable activities are recognised upon receipt. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Tangible fixed assets are capitalised and included at cost. 

Depreciation is provided on plant and machinery on a straight line basis over 3 years. 

Freehold property and Sifrei Torah are well maintained such that the trustees consider it unnecessary to make provision for depreciation in respect thereof. 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

continued... 

Page 9 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

|**2.**<br>**DONATIONS AND LEGACIES**<br>Member contributions<br>Security levy<br>Community levy<br>Other donations<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Bookshop income<br>Calendar and BIMA magazine receipts<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Cemetery and burial<br>Incoming resources from charitable<br>services<br>activities<br>Incoming resources from charitable<br>Grants<br>activities<br>Grants received, included in the above, are as follows:<br>Security Grant|30.9.25<br>£<br>334,022<br>21,042<br>6,273<br>87,173<br>448,510<br>30.9.25<br>£<br>342<br>12,204<br>12,546<br>30.9.25<br>£<br>614<br>30.9.25<br>£<br>39,399<br>25,522<br>64,921<br>30.9.25<br>£<br>25,522|30.9.24<br>£<br>355,460<br>21,410<br>6,661<br>54,365<br>437,896<br>30.9.24<br>£<br>90<br>9,760<br>9,850<br>30.9.24<br>£<br>994<br>30.9.24<br>£<br>44,931<br>13,105<br>58,036<br>30.9.24<br>£<br>13,105|
|---|---|---|



continued... 

Page 10 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

## **6. COSTS OF TRADING ACTIVITIES  AND FUNDRAISING** 

## **Raising donations and legacies** 

|30.9.25<br>£<br>Events<br>1,455<br>Bookshop expenses<br>616<br>Calendar and BIMA expenses<br>6,709<br>8,780<br>**7.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Costs of charitable activities<br>Governance costs|30.9.24<br>£<br>-<br>671<br>6,024<br>6,695<br>Direct<br>Costs<br>£<br>511,625<br>5,182<br>516,807|
|---|---|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024. 

## **9. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Admin, Caretaker & Support, Clergy|30.9.25<br>£<br>138,772<br>6,048<br>4,195<br>149,015<br> <br>30.9.25<br>9|30.9.24<br>£<br>196,478<br>9,221<br>7,138<br>212,837<br>30.9.24<br>10|
|---|---|---|



No employees received emoluments in excess of £60,000. 

continued... 

Page 11 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

|**10.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>Restricted<br>fund<br>fund<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>437,896<br>-<br>**Charitable activities**<br>Incoming resources from charitable<br>activities<br>58,036<br>-<br>Other trading activities<br>9,850<br>-<br>Investment income<br>994<br>-<br>Other income<br>26,821<br>-<br>**Total**<br>533,597<br>-<br>**EXPENDITURE ON**<br>Costs of trading activities  and fundraising<br>6,695<br>-<br>**Charitable activities**<br>Costs of charitable activities<br>533,851<br>-<br>Governance costs<br>4,331<br>-<br>**Total**<br>544,877<br>-<br>**NET INCOME/(EXPENDITURE)**<br>(11,280)<br>-<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>378,789<br>-<br>**TOTAL FUNDS CARRIED FORWARD**<br>367,509<br>-<br>**11.**<br>**TANGIBLE FIXED ASSETS**<br>Freehold<br>property<br>£<br>**COST**<br>At 1 October 2024<br>340,765<br>Additions<br>-<br>At 30 September 2025<br>340,765<br>**DEPRECIATION**<br>At 1 October 2024<br>-<br>Charge for year<br>-<br>At 30 September 2025<br>-<br>**NET BOOK VALUE**<br>At 30 September 2025<br>340,765<br>At 30 September 2024<br>340,765|Endowment<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>18,305<br>18,305<br>Plant and<br>machinery<br>£<br>219,098<br>28,473<br>247,571<br>179,735<br>6,930<br>186,665<br>60,906<br>39,363|Total<br>funds<br>£<br>437,896<br>58,036<br>9,850<br>994<br>26,821<br>533,597<br>6,695<br>533,851<br>4,331<br>544,877<br>(11,280)<br>397,094<br>385,814<br>Totals<br>£<br>559,863<br>28,473<br>588,336<br>179,735<br>6,930<br>186,665<br>401,671<br>380,128|
|---|---|---|



continued... 

Page 12 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

## **11. TANGIBLE FIXED ASSETS - continued** 

Fixed assets includes £35,000 for Sifrei Torah which is not depreciated. 

## **12. FIXED ASSET INVESTMENTS** 

|**FIXED ASSET INVESTMENTS**|||
|---|---|---|
||Shares in||
||group||
||undertaking||
||£||
|**MARKET VALUE**|||
|At 1 October 2024 and|||
|30 September 2025||1|
|**NET BOOK VALUE**|||
|At 30 September 2025||1|
|At 30 September 2024||1|



The charity is the beneficial owner of 100% of the issued share capital of Street Lane Bakery Limited, a company that operates a bakery and café. 

Advantage has been taken of the regulations which set aside the requirement to prepare consolidated accounts. 

## **13. STOCKS** 

|Stocks<br>**14.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Bad Debt Provision<br>Other debtors<br>Prepayments|30.9.25<br>£<br>1<br>30.9.25<br>£<br>31,525<br>(6,000)<br>1,080<br>13,644<br>40,249|30.9.24<br>£<br>1<br>30.9.24<br>£<br>23,718<br>-<br>1,080<br>11,721<br>36,519|
|---|---|---|



continued... 

Page 13 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

|**15.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Unsecured bounce back loan (see note 17)<br>Trade creditors<br>Other creditors and accruals<br>**16.**<br>**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**<br>Unsecured bounce back loan (see note 17)<br>Members' deposits<br>**17.**<br>**LOANS**<br>An analysis of the maturity of loans is given below:<br>Amounts falling due within one year on demand:<br>Bank overdrafts<br>Bank loans<br>Amounts falling between one and two years:<br>Bank loans - 1-2 years<br>Amounts falling due between two and five years:<br>Bank loans - 2-5 years<br>Amounts falling due in more than five years:<br>Repayable by instalments:<br>Bank loan more than 5 years by instalments<br>**18.**<br>**MOVEMENT IN FUNDS**<br>At<br>1.10.24<br>£<br>**Unrestricted funds**<br>General fund<br>367,509<br>**Restricted funds**<br>Restricted Fund<br>-<br>**Endowment funds**<br>Endowment fund<br>18,305<br>**TOTAL FUNDS**<br>385,814|30.9.25<br>£<br>5,341<br>13,568<br>27,583<br>46,492<br> <br>30.9.25<br>£<br>26,543<br>6,748<br>33,291<br>30.9.25<br>£<br>-<br>5,341<br>5,341<br>5,341<br>16,023<br>5,179<br>Net<br>movement<br>in funds<br>£<br>35,844<br>146<br>-<br>35,990|30.9.24<br>£<br>7,839<br>26,757<br>28,834<br>63,430<br>30.9.24<br>£<br>32,018<br>9,560<br>41,578<br>30.9.24<br>£<br>2,633<br>5,206<br>7,839<br>5,206<br>15,619<br>11,193<br>At<br>30.9.25<br>£<br>403,353<br>146<br>18,305<br>421,804|
|---|---|---|



continued... 

Page 14 



## **Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

## **18. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>511,577<br>**Restricted funds**<br>Restricted Fund<br>50,000<br>**TOTAL FUNDS**<br>561,577<br>**Comparatives for movement in funds**<br>At<br>1.10.23<br>£<br>**Unrestricted funds**<br>General fund<br>378,789<br>**Endowment funds**<br>Endowment fund<br>18,305<br>**TOTAL FUNDS**<br>397,094<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>533,597<br>**TOTAL FUNDS**<br>533,597|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(475,733)<br>35,844<br>(49,854)<br>146<br>(525,587)<br>35,990<br>Net<br>movement<br>At<br>in funds<br>30.9.24<br>£<br>£<br>(11,280)<br>367,509<br>-<br>18,305<br>(11,280)<br>385,814<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(544,877)<br>(11,280)<br>(544,877)<br>(11,280)|
|---|---|



continued... 

Page 15 



**Beth Hamidrash Hagadol Synagogue Leeds** 

## **Notes to the Financial Statements - continued for the Year Ended 30 September 2025** 

## **18. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted Fund<br>**Endowment funds**<br>Endowment fund<br>**TOTAL FUNDS**|At<br>1.10.23<br>£<br>378,789<br>-<br>18,305<br>397,094|Net<br>movement<br>in funds<br>£<br>24,564<br>146<br>-<br>24,710|At<br>30.9.25<br>£<br>403,353<br>146<br>18,305<br>421,804|
|---|---|---|---|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**|Incoming<br>Resources<br>resources<br>expended<br>£<br>£|Movement<br>in funds<br>£|
|---|---|---|
|General fund|1,045,174<br>(1,020,610)|24,564|
|**Restricted funds**|||
|Restricted Fund|50,000<br>(49,854)|146|
|**TOTAL FUNDS**|1,095,174<br>(1,070,464)|24,710|



## **19. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30 September 2025. 

> **Signature:** Jonathan Straight Jonathan Straight (Jun 29, 2026 14:54:31 GMT+1) 

**Email:** jonathan@bhhs.co.uk 

**Signature:** Rob Ormiston 

Rob Ormiston (Jun 26, 2026 09:56:50 GMT+1) **Email:** rob@northerntonic.co.uk 

Page 16 



## Beth Hamidrash Hagadol Synagogue Leeds Abbr Accounts 2025 

Final Audit Report 

2026-06-29 

Created: 2026-06-26 By: V L Stakes (vicky@northerntonic.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAN0N_CunWI-9nKjBxqhsgcOPPeZYggCzR 

## "Beth Hamidrash Hagadol Synagogue Leeds Abbr Accounts 202 5" History 

Document created by V L Stakes (vicky@northerntonic.co.uk) 

2026-06-26 - 8:50:26 AM GMT 

Document emailed to Jonathan Straight (jonathan@bhhs.co.uk) for signature 2026-06-26 - 8:50:30 AM GMT 

Document emailed to Robert Ormiston (rob@northerntonic.co.uk) for signature 2026-06-26 - 8:50:31 AM GMT 

Email viewed by Robert Ormiston (rob@northerntonic.co.uk) 

2026-06-26 - 8:56:33 AM GMT 

Signer Robert Ormiston (rob@northerntonic.co.uk) entered name at signing as Rob Ormiston 2026-06-26 - 8:56:48 AM GMT 

Document e-signed by Rob Ormiston (rob@northerntonic.co.uk) 

Signature Date: 2026-06-26 - 8:56:50 AM GMT - Time Source: server - Signature Appearance Selected: TYPE 

Email viewed by Jonathan Straight (jonathan@bhhs.co.uk) 

2026-06-29 - 11:28:43 AM GMT 

Document e-signed by Jonathan Straight (jonathan@bhhs.co.uk) 

Signature Date: 2026-06-29 - 1:54:31 PM GMT - Time Source: server - Signature Appearance Selected: TYPE 

Agreement completed. 

2026-06-29 - 1:54:31 PM GMT 

