| CONTENTS | Page |
|---|---|
| Legal & Administrative Information | 1 |
| Trustees Report | 2-6 |
| Independent Examiner's Report to Trustees | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10-20 |
| Mike Beral | Elected June 2019 | |
|---|---|---|
| Leigh Renak | (Chairman) | Elected August 2022 |
| Anne (Nancy) Shavick | (Treasurer) | Elected August 2022 |
| Terry Benson | Elected August 2022 | |
| Harry Hurst | Elected August 2022 | |
| Jonathan Holman | Elected August 2022 | |
| Richard Elman | Elected August 2022 | |
| Michael Rebak | Elected August 2022 | |
| Estelle Leigh | Elected August 2022 |
| PRINCIPALOFFICE | Elstree High Street, Elstree, Hertfordshire, WD6 3EY |
|---|---|
| CHARITY NUMBER | 1182920 |
| BANKERS | CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, |
| West Malling, Kent, ME19 4JQ | |
| INDEPENDENT EXAMINER | AR Accountancy Services, Devonshire House, Manor Way, |
| Borehamwood, Hertfordshire, WD6 IQQ |
| Members | 2024 | 2023 | |
|---|---|---|---|
| No. | No. | ||
| Adult | 425 | 433 | |
| Associate | 1 | 2 | |
| Friends | 21 | 23 | |
| Children of | Members (0-20) | 86 | 100 |
| Total | 533 | 558 |
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Notes | Funds | Funds | 2024 | 2023 | |
| Total f | Total E | ||||
| Incoming resources | |||||
| Donations and Legacies | 2 | 192,863 | 9,486 | 202,349 | 210,041 |
| Charitable Activities | 3 | 1,427 | 17,664 | 19,091 | 21,207 |
| Rental Income | 20,176 | 20,176 | 29,710 | ||
| Grant Income | 4 | 8,559 | 8,559 | 4,922 | |
| Investment Income | 10,257 | 10,257 | 6,581 | ||
| Other Income | 5 | 2,848 | 2,848 | 4,654 | |
| TotalIncoming resources | 236,130 | 27,150 | 263,280 | 277,115 | |
| Resources Expended | |||||
| Expenditure on raising funds | 6 | 40,622 | 20,491 | 61,113 | 73,867 |
| Expenditure on Charitable Activities | 7 | 237,120 | 6,331 | 243,451 | 205,123 |
| Totalresources expended | 277,742 | 26,822 | 304,564 | 278,990 | |
| Net outgoing resources for the year | 41,612 | 328 | 41,284 | 1,875 | |
| Transfers | |||||
| Balance brought forward at 1st January | 401,581 | 262,000 | 663,581 | 665,456 | |
| Balance carried forward at 31st | |||||
| December | 359,969 | 262,328 | 622,297 | 663,581 |
| Notes | 2024 | 2024 | 2023 | 2023 | |
|---|---|---|---|---|---|
| Fixed Assets | |||||
| Tangible Assets | 9 | 171,611 | 168,580 | ||
| Current Assets | |||||
| Debtors | 10 | 35,004 | 37,332 | ||
| Cash at bank and in hand | 445,192 | 487,110 | |||
| 480,196 | 524,442 | ||||
| Creditors: amounts falling due within one year | 11 | 29,510 | 29,440 | ||
| Net Current Assets | 450,686 | 495,001 | |||
| Net Assets | 622,297 | 663,581 | |||
| Funds | |||||
| Restricted Funds | 14 | 262,328 | 262,000 | ||
| Unrestricted Funds | 15 | 359,969 | 401,581 | ||
| 622,297 | 663,581 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| Total f | Total E | |||
| Subscriptions | 163,001 | 163,001 | 172,104 | |
| Gift Aid on subscriptions and Donations | 29,557 | 29,557 | 24,521 | |
| Care and Welfare | 245 | 245 | 655 | |
| Rabbis Discretionary Fund | 100 | 100 | 100 | |
| Tzedek - Including Gift Aid on YK Appeal |
1,235 | 1,235 | 290 | |
| Board of Deputies voluntary Levy | 60 | 2,390 | 2,450 | 2,378 |
| Israel Appeal | 3,408 | |||
| Yom Kippur Appeal | 5,761 | 5,761 | 6,586 | |
| 192,863 | 9,486 | 202,349 | 210,041 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| Total E | Total E | |||
| Burial Fund | 16,936 | 16,936 | 19,111 | |
| Bar & Batmitzvah fees | 400 | 400 | ||
| Weddings & Mixed Faith Blessings | 600 | 600 | ||
| North Herts Funeral Funds | 630 | 630 | 630 | |
| Miscellaneous Income | 193 | 98 | 291 | 566 |
| Kiddush Income | 234 | 234 | 900 | |
| Tree of Life | ||||
| 1,427 | 17,664 | 19,091 | 21,207 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| Total f | Total f | |||
| NLPS Grant | ||||
| CST Security | 8,559 | 8,559 | 4,922 | |
| 8,559 | 8,559 |
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | ||
| Total f | Total f | ||||
| Sundry | Income | 2,848 | 2,848 | 654 | |
| 2,848 | 2,848 | 4,654 |
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | ||
| Total f | Total E | ||||
| Liberal Judaism Burial scheme | 20,182 | 20,182 | 23,558 | ||
| Bar/Batmitzvah expenses | |||||
| Youth activities | |||||
| Social committee | |||||
| Seder and Kiddushim | 158 | 158 | 2,938 | ||
| High Holy Days and Car Park | Rent | 2,952 | |||
| Tree of Life | 38 | 38 | |||
| Book Costs | 283 | 283 | 667 | ||
| Newsletter | 3,440 | 3,440 | 3,922 | ||
| Care and Welfare | 377 | 377 | 274 | ||
| Tzedek donations | 1,350 | ||||
| Yom Kippur Appeal | 6,405 | 6,405 | 5,861 | ||
| Israel Appeal | 1,050 | 1,050 | 2,358 | ||
| Funeral schemes / funerals | 16,144 | 13,036 | 29,180 | 29,987 | |
| 40,622 | 20,491 | 61,113 | 73,867 |
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | |
| Total E | Total E | |||
| Wages and Salaries | 106,315 | 106,315 | 88,575 | |
| Social Security Costs | 5,368 | 5,368 | 3,092 | |
| Pension Costs | 6,073 | 6,073 | 8,689 | |
| Education Expenses | 159 | 159 | 1,327 | |
| Administrative expenses | 10,357 | 10,357 | 6,169 | |
| Insurances | 8,423 | 8,423 | 7,893 | |
| Affiliation fees | 35,630 | 35,630 | 39,862 | |
| Travel expenses | 2,154 | 2,154 | 831 | |
| Accountancy | 1,850 | 1,850 | 2,105 | |
| Legal and Professional Fees | 915 | 915 | 1,920 | |
| Cleaning | 3,766 | 3,766 | 1,359 | |
| Utilities | 18,536 | 18,536 | 17,901 | |
| Conferences | 448 | 241 | ||
| Rabbis Discretionary Fund | 200 | 200 | 400 | |
| Repairs and Maintenance | 16,958 | 16,958 | 12,010 | |
| Visiting rabbis | 4,559 | 4,559 | I 447 | |
| Security | 12,066 | 12,066 | 7,849 | |
| Board of Deputies Voluntary Levy | 495 | 6,131 | 6,626 | 990 |
| Bank Charges | 1,127 | 1,127 | 1,188 | |
| Depreciation | 1,919 | 1,919 | 1,275 | |
| 237,120 | 6,331 | 243 449 | 205,123 |
| 2024 | 2023 | |
|---|---|---|
| Ministerial Gross Wages | 58,279 | 53,678 |
| Other Gross Wages | 48,036 | 34,897 |
| Pension Contributions | 6,073 | 8,689 |
| Social Security Costs | 5,368 | 3,092 |
| 117,756 | 100,356 |
| 2024 | 2023 | |||
|---|---|---|---|---|
| No. | No. | |||
| Trustees (Unpaid) | 9 | 12 | ||
| Rabbi | 1 | 2 | ||
| Other (Full Time) | 1 | |||
| Other (Part Time) | 2 | 2 | ||
| Other (Part Time Hub) | 5 | 5 | ||
| Total | 18 | 21 |
| Land and | Fixtures | Office | ||
|---|---|---|---|---|
| Buildings | and Fittings | Equipment | Total | |
| Cost | ||||
| 01-Jan-24 | 165,398 | 45,064 | 31,828 | 242,290 |
| Additions | 2,669 | 2,282 | 4,951 | |
| Disposals | ||||
| 31-Dec-24 | 165,398 | 47,733 | 34,110 | 247,241 |
| Depreciation | ||||
| Ol-Jan-24 | 42,748 | 30,962 | 73,710 | |
| Charge for year | 293 | 1,627 | 1,920 | |
| 31-Dec-24 | 43 041 | 32,589 | 75,630 | |
| Net book value | ||||
| 31-Dec-23 | 165,398 | 2,316 | 866 | 168,580 |
| 31-Dec-24 | 165,398 | 4,692 | 1,521 | 171,611 |
| 31-Dec-24 | 31-Dec-23 | |
|---|---|---|
| Gift Aid recoverable | 25,500 | 25,500 |
| Subscription Debtors received January | ||
| 2023 | 8,508 | 8,880 |
| Other amounts Receivable | 996 | 2,953 |
| 35,004 | 37,332 |
| 31-Dec-24 | 31-Dec-23 | |
|---|---|---|
| Sundry Creditors and Accrued expenses | 20,657 | 19,347 |
| HMRC | 3,361 | 2,372 |
| Pensions Payable | 1,417 | 3,971 |
| Nursery Deposit | 4,075 | 3,750 |
| 29,510 | 29,440 |
| Incoming | Resources | ||||
|---|---|---|---|---|---|
| Ol-Jan-24 | resources | expended | Transfers | 31-Dec-24 | |
| Funeral Fund | 169,600 | 16,936 | 13,036 | 173,500 | |
| Lockstone Fund | 47,410 | 47,410 | |||
| Flint Fund | 22,327 | 22,327 | |||
| Yom Kippur Fund | 6,802 | 5,761 | 6,405 | 6,158 | |
| Tzedek Fund (see note 16) | 499 | 1,235 | 1,734 | ||
| Rabbis Discretionary Fund | 525 | 198 | 200 | 523 | |
| Board of Deputies Fund | 6,131 | 2,390 | 6,131 | 2,390 | |
| North Herts Funeral Fund | 7,656 | 630 | 8,286 | ||
| Israel Appeal | 1,050 | 1,050 | |||
| 262,000 | 27,150 | 26,822 | 262,328 |