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2024-12-31-accounts
| 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 |