2024-06-30-accounts

Reg18tgr•d number: CE021019 Charfty number. 1188399 SUKIIAT Di>ky rDiD Ii gfiii? ii¥iili? SUKKAT SHALOM REFORM SYNAGOGUE UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 1 VICTORY ROAD. HERMON HILL, WANSTEAD. LONDON. E111UL Tel: [phone] [e-mail] w%*w.sukkatshak¥n.org.uk

SUKKAT SHALOM REFORM SYNAGOGUE CONTENTS Page Admlnlstratlve detalls of the Or9anlsalion. Its Tn￿tee$ and advbern Trustees. report Independent examinerfs report Statem•nl of flnancial a¢li¥iti•s Balance sheet Notes to the financial slatements 7-20

SUKKAT SHALOM REFORM SYNAGOGUE ADMINISTRATIVE DETAILS OF THE ORGANISATIOhl. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2024 Company registered numbor CE021019 Charfty reglstered number 1188399 Accountants Caklws118831 LLP, tla Calder & Co Chartered Accountants & StstutcryAuditcws 30 Orange Street WC2H 7HF Page 1

SUKKAT SHALOM REFORM SYNAGOGUE TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2024 The Tiuslees present I￿r annual report logether with tl)e fin￿CIal slements of the Synagc•3ue for the ended 30 June 2024. The financial statements have been prepared in ￿ordance with the &wunting p)licies sel out in note 2 to the financial slalemenls and compty vAth the Synagogue's goveming dctumenl and "Accounting and Reporting by Charrties.. Statement of Recommended practi￿ appl￿b￿ to charrtie5 prepariThJ their accounts in xcordance th the Financial Rewting Stsndard aPp1Kab￿ in the UK and Republ￿ of Ireland IFRS 1021 {effective 1 January 20191". Objedives and activities a. Pollcles and objgctlves The Synagogue is a corwJreWK)n the Jewish rehgw)n the aims of prowding and maintaining a synagogue as a ￿ngregation of Jew$18s defined by the Beth Din of Ihe Movement for Refomi Judaism and its successors) lor the purpose of public worship and thancing relKJious, educational and charitable aclivities. These objectives were m81 though the ath.ons of the Board of Trustees. subrycommittees. and asscciat&Y groups and which We￿ run by the Trustees andlor a ￿de raTrJe of other volunteers as w911 as employees. The poI￿leS adopted in furtheran￿ of these 0￿e¢lIveS are to conduct a range of ￿ligIouS setvices and Ceremonies, promde a Jewsh educat￿ both to children and adults. organise a range of social. educational and cultural evenls and provide support vAthin the ccrfrffiunity. Th8 Board of Trustees have paKI due regard to 9uJan¢e issued by the Charity Comm¢ssion in deciding what adivilies ￿ SynaJogue should undertake. The Syn4ogue Pufsuwj its charitaAe giwng mainty through th& HwJh Hdy Day appeal. The policy was lo make grants onty out of donatths received and onty lo regislered charilies. bc4h Jewish and non-Jewish. whether in the UK or overseas. The Synagogue was gralefvl for the unstinting effcrfts of rts volunteers who Y+Ere involv&J in serY￿e provision and fund raising throughout the year. It is not POSSIb￿ nor pract￿1 lo estmnate the monetsry value of the services prowded by the volunleets during thè year. Achievements and perf0M￿nce . Flnanclal revlew The Synagogue's reserves is to incorporate an annu81 target lo sustain free reserves equal to a maximum of 12 months, bul never less than a minimum of 3 months. proiected expenditure for that year. The Board of Trustees consider that resetves at Ihis level will ensurè thaL in the event of a swJnifunl drop irb funding, they will be able to continue the sYT￿L￿ue's current a¢tNiles while consideration is gNen lo ways in which aJditv)nal funds may be raised. This level of reseNes has been maintained throughout the year. The Board of Trustees has assessed the mwr risks to which the SynaJogue is exposed. and is satisfied that systems are in place lo mit￿ale exposure to the maj(* risks. Page 2

SUKKAT SHALOM REFORM SYNAGOGUE TRUSTEES. REPORT {COPmNUED) FOR THE YEAR ENDEO 30 JUNE 2024 Structurep 9ovemance and management a. Constltutlon Sukkat Shalom Reform Synagogue is is a Charitabl8 In¢ory)orated or9￿1$ation. The Board of Trustees. who are also the d1￿CtorS for the purpose of ¢￿)anY I￿. and who seNed during the year and up lo the dale of ￿gnatUre of the financial stslemenls were". Rachel Savage Beverfey Aminzade Betsy Campbell cra￿ {from November 2023) steven Wynne Daniel Morgan-Th¢ynas Colin Joseph Mitzi Kalinsky (from November 2023) Jocetyn Shepherd Mefvin Pedro Angela Jacobs (to November 2023} Stuart Jaccis Ilo November 20231 Natalie Preston (from November 20231 Joel Ilson. (de￿aSed (6108r20231 Reeva Godson Ethan Fox, (November 2023 to Aprl 2024) Jeffrey Lusltq b. Mèthods of appointment or election of TThstees New Trustees are n￿)inated by the ￿ngreg￿ts and ewed * a General Meeting. At their first Board of Trustees meeting following Ihe General Meeling the Chair introduces the new Trustees and spend5 the fv'rsl session of the meeting ouuining Ihe Pl(￿5$e$ that the Board of Trustees and ils sub-committees follow. Members, Ilability None of the Trustees has any beneficral interest in the company. All the Trustees are members of the company and gvarrt8e to ￿ntribUte £1 in the event of a vrinth.ng up. Approv&J by c¥der the members the board and signed on their behalf by. Trustees on Colin Joseph Chair of the of Twstees Page 3

SUKKAT SHALOM REFORM SYNAGOGUE IMDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2024 Independent examinerfs report to the Tntstees of Sukkat Shalom Reforn) Synagogue rthe Synagogue'l I report lo the trustees on my ek￿￿n￿'0n of the financial statements of Sukkat Shalom Refomi Synagogue. a haritsble Incorporated Organisation (the Synagogue'l for the year ended 30 June 2024. This report is maje solety to the Synagc¥3ue's trustees. as a boty. in accordan￿ wlh section 145 of the Charities Act 2011. My work has been underten so that I M￿ht stste lo the SYr￿gogUe,$ trustees those matters l am required lo stste lo them in this report and for other purpose. To the fvllesl extent pemirtted by law, l (Jo not accept or assume responsibility to anyone other than the Syi)agogue a￿1 the s￿agOgUe.8 trustees as a body, for my work, for this repor( or for the opinions I have formed. Responsibilities and basis of report As the trustees of the Synagogue you are responsible for the preparatson of the fman¢ial statements in accordance wlh the requiremerts of the Charitw Act 2011 I'￿ Act'i. I report in respect of my exarrination of the synagog￿.$ financial statements carried out under section 145 of the Act and in carrying out my examination I have folkpwed all the applicab￿ ￿'rectiOnS gNen by the Charty commiss￿ under Se￿t￿ 145(51(b) of the Act. An independent examinati￿ does ncrt invobrn gathering al th8 evid8n¢e that would be required in an audit and consequently ￿￿$ not cover all the matters th an audilor considers in giwng their opinion on the financial statement$. The planning and condud of an audit goes beyond the fffniled assurance that an independent examination can prowde. Consequenfy. l express no OF4nion as lo whether the financial statements present a 'trve and lairf vw and my report i8 linrted to those spea[￿ matters sel out in the independent exarruner's statemenl. Independent examinerfs statement I have completed my examination. I confirm Ihal no material matters have cc¥ne to my attention in cOnneCt￿n y￿th the examinats.on gimng me cause to bdieve that in any materia respect.. counb.ng records were not kept in respect of the S￿￿Ve as required by section 130 of the Act.. or the financiJ statem8nts do not ￿COrd wth those records., or the financia ststements do not comF4y wh the appb"cabbe requiraments ¢oncemiNJ tho fomi content of accounts set out in the Charibes (Accounts and Reports) Reguk4tions 2008 other than any requirement that the acLourts give a and fa'rf vie4V wh￿h is not a matler conspjered as part of an independent examination. I have no concgms and have rnme acros5 other matters in connection wih the examination lo ¥thi attention should be dr¥wn in thi$ report in Ofder lo enable a prcyer understanding of the financial slalemenls lo be reached. Signed." lan Rosmarin FCA Dated.. ?, . .z£ Cald•r & Co Charter8d A¢¢ountaDts & Sta1￿￿ry Auditors 30 Oranae Street London WC2H 7HF Page 4

SUKKAT SHALOM REFORM SYNAGOGUE STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 30 JUNE 2024 Restricted Unrestricted funds funds 2024 2024 Total fund5 2024 Total funds 2023 Income from: t)onalions and leg￿e$ Charitable actwrties 30,258 156,634 3.865 6.152 883 186,892 3.865 6.152 181.353 738 other trading &tivilies Investsments 5.462 294 Total incomo 30.258 167,534 197,792 187,847 Expenditure on: Charilable activiti'es 23.S12 164.557 188.129 167.036 Total expendlture 23.572 164.557 188.129 167.036 Net income Transfers befv￿n funds 2,9TI 935 20,811 15 935 Net rnovernent in funds 6.686 3,912 10,598 20,811 Reconciliation of funds: Total lunds brought forward Nel movemenl in fvnds 54.067 360.689 3.912 414,756 10.598 393,945 20.811 Totsl funds carried foThArd 60.753 364,601 42S,3S4 414. 756 The Slalernent of financd acliviknes includes al gains and h)sses recognised in the year. The notes on pages 7 to 20 form part of these financial statements. Page 5

SUKKAT SHALOM REFORM SYNAGOGUE REGISTERED NUMBER: CE021019 BALANCE SHEET AS AT 30JUNE 2024 2024 2023 Note FIx8d assots Tangible assets 2n,$25 278,232 277,525 278.232 Curront ass•ts Stock5 12 13 Debtors Cash al bank and in hand 10.607 149.555 9. 728 138,322 160.812 148. 7CQ Credrtors.. amounts falling due wiihin one year 14 {12,984) (12. 176) Net Current assets 147.828 136.524 Total ass8ts less current liabilities 425.353 414, 756 Net assets excludlng penslon asset 425.353 414. 756 Total nel assets 425.353 474,756 Charty funds ReslTicled funds Unrestricted funds 15 60.753 364.600 54,067 360.689 15 Total funds 42S.353 414, 756 The financial statements were approved and aulhorised for issue by the Trustees on Kl swJned on their behalf by.. Colin Jose Chair of Trustees notes on pages 7 to 20 fomi part of these fmancial stat￿￿ts. p￿e6

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2024 Charilable status Sukkat Shalom Reform Synagogue is a Chariiable Incorporated Organisation incorporated in England and Wales. The registered office is 1 Victory Road. Wanstead. London E11 1UL. Accountlng policies 2.1 Aecounting convention The finanaal statements have been prepared in accordan￿ wlh the synagogue's governing document. "AccounliThJ and Reporting by charit￿. Statement of Recommended Practice applicable to ¢harib'es preparing their ¥wnts in a￿Ordance wth the Financial Reporting Standard appli¢able in Ihe UK arKI Republi¢ of IreL4nd IFRS 1021 leffe¢tive 1 January 20191" f'SORP"}. The Synagogue is a Public Benefft Entity as defined by FRS 102. The Syna909ue has taken advantage of the provisions in the SORP for Charit￿ apptying FRS 102 Update Bulletin 1 not lo prepare a Statement of Cash F￿￿$. The financial stateffnls are prepared in sterting, wh￿h is the fvnctional ¢urrenw of the Synagcyjue. Monetsry amounts in these financial statements are rounded lo the nearest £. The fina￿la1 statements have been prepared under the historical cost cA>nvenI￿￿. Iwhere applicable modiffied to include the revaluation of fteehokl Pr(pe￿.e$ and to in¢lude investment propert￿$ and certain financi￿ instruments al fair valuel. The prinupal accountsng pc4icies •Jopted are sel out bebw. 2.2 Going concern At the time of apwing the fina￿￿1 statements. the Board of Trustees has a reasonable expectation thal the Synagogue has adequate resources to conlinue in operatsonal existence for the foreseeable future. Thus the Board of Trustees continues to adopt the g￿ng con￿rn basi5 of accounting in preparing the financial slalemenls. 2.3 Income Income is recognised when the synJogue is legally enlilled lo il after any perfomiance condi(ion$ have been mel, the amounts can be measured relthly. and (( is probable that income will be received. Cash donations a￿ recc3nised on receipt Other donat￿n$ are re￿gnIsed 0￿e the $ynagcgue has been notified of the donatKJn. unless perfomwnce conditK)ns require ¢Jelerral of the amount. Income tax recoverable in relat￿n lo d￿atIOnS wewed under Gfft or deeds of covenant is recognised at thè ts.me of the dcwti￿. Legacies are reC￿3nIsed on receipt or Othe￿Ise il the Synagogue has been notified of an impending (Jislribulion. the amount is known. and r￿elp1 is expected. If the amount is not knthyn. the legacy is Irealed as a contingent asset. Grants are irKluded in the Statement of financial actNities on a receivat4e basis. The balan￿ of income received for specific purposes bul not expended during the period is shown in the relevant funds on the BaLan￿ sheet. Where income is received in advance of entitlement of receipt, its rec(YJnilion is deferred and included in creditors as deferwl income. Where entrtlemenl occurs before inccrfne is receNed. Ihe incc¥ne is ￿r￿J. Page 7

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Accounting policies l¢ontlnuedl 2.4 Expendlture Expenses are included in the finwbcial sLitements as they are incurred. Expenditure on charitable activrties is in(JJrred on directty undertaking the actNit￿S which further the Companls rtsjedives. as well as any as￿￿￿ed support costs. Grants payab￿ are chwged in the yw when the offer is maje except in Ihose cases where the offer is condrtional, such grants being recognised as expendrture when the condilvjns attaching are fulfilled. Grants offered subject to condrtion5 which have not been met at the year end are noted as a commrtment. but not accrued as expendrture. All expenditure is i￿lUsiVe of irr￿verI8 VAT. 2.S Tangible fixed assets and depreciation Tangib￿ fixed assets are inrtialty measured at cost and subwuenty measured al cost cf valuation, net of depreciatKJn and any Impalm￿nt kIs￿. Depreciation is charged so as lo alhxale the cost of tangible fixed assets less their residual value over their estimated useful lives, on a r&Jucing balance basis. Oeprec4ion is prowded on the fo&Mng ba￿. Freehold property Fixtures and fittir¥Js Swlls and Relvjious artefacts . 2￿A on the written d(Mn value The gain or ktss arising on the disposal of an asset is detemiined as the drfference between the sale proceeds and the Car￿fig value of the asset and is recognised in the slalement of financial actwiknes. 2.6 Impairni¢nt of fixed assets At each ￿p￿tIThg end dale. Ihe syy￿ue the carr￿ng amounts of its tsngible assets lo determine whether there is any indicion that those assets have suffered an impaimenl loss. If any such Ind￿t￿n exists, the reeoverable amount of the asset is eslimaled in ordw to detemiine the extent of the inyirmenl loss (rf any) 2.7 Stocks Stocks are stste(i at the khver of Cosl and estimated selling price less costs to conwlete and sell. Cosl comprises diTe¢t Mater￿1$ wtre￿ applicable. direct labour costs and those overheads that have been inCu￿ed in bringing the stocks to their present k)calicffl and condrtion. Items held for dislribLrtion al no or nominal consideration are measured at the lower of repLacemenl cost and cost. Net realIsab￿ value is the estimated selling price less all estimated o)sls of completion and costs to be incurred in marketing, sening and di$tribution. 18 Debtors Trade and other debtors are reccN3ntsed al the settlement amount after arry tr diswunl offered. Prepayments are valued at the anM)unt prepakl nel of any trade discounts due. Page 8

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Accounting policies Icontinuedl 2.9 Cash and cash equlvalents Cash and cash eqUNa￿￿tS include cash in hand, deposrts held al call wth banks. other 5hort-lem liquid investments with original maturilies of three months or less, and bank overdrafts. Bank ovudrafts are shown within borrwngs in current liabillies. 2.10 Finaneial in$tTumonts The Synagcque has elected to appty the provtsicffbs of sect￿ 11 'Basic Financial Instruments, and seCt￿n 12 '0ther Finanaal Instruments Issues. of FRS 102 to all of its financial inslrumenls. Financial instrumenls are rwnised in the Synagogue's bal￿e sheet when the $￿agogUe bec(mes paty lo the o￿tr￿tual provisions of the in$trum8nL Financial assets and liabilities are offset, with the net amounts preseftted in the financial statements, when there is a legalty enfc￿able right to set off the recognised amounts and there is an intention lo settle on a nel basis or to realise the asset and Sett￿ the Ik?bilty simultaneously. Baslc financlal assets Basic financial assets, whth Ir￿Ude debtots and eash and bank balances, a￿ inilially measured at transaction prKe including transaction costs and are Subsequenlty carr￿d al amortised eosl using the effective interest method unless the arran9emenl conslitules a financing transaction, vthere the Iransaclion is measured al the present value of the future receipts discourbted al a market rate of inleiesL Financial assets classified as recehvable within one year are not anvtised. Basic financial liabilities Basic finanoal Ipbihties. i￿ludir￿j ￿editOrS and bank klans are initialty recognised al transaction Pfice unless the arrangennl Constitutes a finawng transadion. where the debt instrument is measured al the present value of the future payments discounted at a market rale of inlerest. FinarKial h'abilitie5 cla5sffied as payable With￿ one year a￿ nol am0￿'se￿. Debt instruments are subsequentty canied at arnortis&J cost. Using the effective interest rate method. Trade creditors are (Jlwations to pay go(xls [￿ services that have been acquired in the ordinary course of operations frtxn suppliers. Amounts payable are ¢LAssified as ¢urrenl liabilities if payment is due wthin one year or ￿5. If not. they are presented as n￿-Current liabilTrti'e$. Tra¢Je ¢reditois are recognised initially al ITansath"on Price and Subsequent￿ measured al amortised cost using the effectNe inlerest methc*J. Derecognition of financial liabiliti•s Financial liabilrtie5 are derec(yJnised vknen the Synawue's contradual obligth'ons expire or are discharged or canceued. Page 9

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE ANANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Accounllng poli¢i•s l¢onlinu8d) 2.11 Fund accountlng General funds are unreslrKXed funds are available for use al the dis¢retw)n of the Board of Trustees in furtheran￿ of their Charrta>￿ objedives. OesMJnated funds corrpri8e unreslricted funds that have been Set asvje by the Tru51ees for particul purposes. The aim and use of desunat&J furKI is set out in the notes lo the financial statements. Restricted funds we subject to specffic conditi(M)s by donors as to hw they may be used. The purposes and uses of the restricled funds are set in the notes lo Ihe financial statements. Endcthment funds are $ubjed lo speufic ¢c¥￿￿10n8 by dc￿0[$ that the capttal must be maintained by the synagogue. 112 Employee benefits The cost of any unused hohjay entknent is rwni5ed in the perhjd in which the employee s seryres are received. Temiinalion beneffts are reccrfjnised irthedk3lely as an expense vthen the synagoyue is demonstrabty commrtted to lem1w￿le the ￿np￿)￿ment of an employee or lo promde teminali¢)n benefits. Critical accounting estimates and areas of judgment In the application of the synagogue's accounting poli¢ies, the Board of Trustees is required to rnake judgements. estimates and assumptions about the carying amount of assels and liabilities that are not readily apparent from olher sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual resuts may differ from these estimates. Critical accounb'ng estimates and assumptions: The estimates and undertying assumptions a￿ reviewed on an ongoing basis. Revrsions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects onty that period. or in the period of the revision and fvture periods where the revision affects both current and futuie perbods. Paje 10

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 30 JUNE 2024 Income from donations and logacles Restricted Unrestricted funds fund$ 2024 2024 Total funds 2024 Donations, gifts and funeral fund Grants Membership subscriplw 30.258 928 6,205 149,501 31.186 8.205 149,501 30,258 156,634 186,892 Reslricted Unreslrioled runds funds 2023 2023 Total funds 2023 Donations. g￿S and funeral fund Grants Membership subscriptions 30,810 2.295 2,045 146.203 33. 705 2,045 146.203 30.810 I￿.543 181,353 Incom• from Charitabh a¢tivltles Unrestrlcted funds 2024 Total funds 2024 Wedding Incclne 3,e65 3.865 Un￿sInGled funds 2023 Total funds 2023 Wedding inctxne 738 738 Page11

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Income from other tradlng acllvltlos Income from non charitable trading actiyltles Unrestricted funds 2024 Total funds 2024 Letting and licensing arrangements 6,152 6.152 UnTrslriGtgd funds 2023 Total funds 2023 Letting and I￿ensIng arrang￿nIS 5,462 5,462 Inv•stm•nt income Unrestricted funds 2024 Total funds 2024 Interest Receivable 883 883 UnTrstsicted funds 3023 Total funds 2023 Interest Re¢eNable 294 294 P￿e 12

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 30 JUNE 2024 Analysis of grants Grants to Instituti¢n$ 2024 Total funds 2024 Grants. Direct costs 2,522 2,522 Grants to Insbtulions 2023 Total funds 2023 Gr￿1$ Pa•J Inole 10> 1.341 1,341 Anatysis of expenditure on charitable adivities Summary by fund type Restricted Unrestrkted funds funds 2024 2024 Total 2024 Charilable actsvilies (nole 15} 23.572 164.557 188,129 Restricted Unrestricted lunds funds 2023 2023 Total 2023 Charitable activrties (note 15) 22.556 144,480 167,036 Page 13

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE HNANCIAL STATEMENTS FOR ThE YEAR ENDED 30 JUNE 2024 10. Anatysis of expenditure by activiti85 Athities undartakon dlre¢tly 2024 Grant fundlng of a¢tlvltles 2024 Total funds 2024 Direct costs 185.607 2.522 188.129 Adwities undertaken dI￿llY 2023 Grant fvnding ol activit￿$ 2023 Total funds 2023 Direct costs 165,695 7.341 167,036 Analysb ol direcl Costs P4e 14

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 10. Analysis of expenditurè by activltSes Iconllnuedl Analysis of direct costs (continued) Total funds 2024 Total funds 2023 Staff costs Depreciation JJBS Burial fees Ifees moralorium n place January 2023- December 2023 in¢￿sive) MRJ Caprtahon fees Board ol Deputies Repairs and maintenance Ltyjht and heat Office Connectiwty and Premises costs Adminislralion costs Scroll costs 56.051 707 51.876 884 32,S06 15.431 2.639 25.710 5.3S8 24.104 9.382 30.117 15,431 4,549 15,218 3.996 21.793 12,202 Jack Pelchey Fund Ukraine Appeal Even15 & Activities Expenditure Israeli charity fund expenses Govemance costs 73 270 860 3.173 7.869 2.520 3,257 4,022 185.607 165,695 11. Tanglble fixed assets FTeehdd Fixtures and Other fixed propgriy rittings assets Total Cost or valuation Al 1 July 2023 250,674 6,907 24.021 281,602 At 30 June 2024 250.674 6.907 24,021 281.602 Depreciation Al 1 Juty 2023 Charge for the year 3.370 707 3.370 707 At 30 June 2024 4,OTI 4,077 Page 15

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 11. Tanglble Ilxed assets {contSnuedl Freehold FiX￿reS and Other fixed property fittings ar￿¢ts Total Net l)ook value At 30 June 2024 250.674 2.830 24.021 277.525 AI 30 Juno 2023 250.674 3.537 24,021 278.232 The freehold property is stated al historKal cosl. 11 Slocks 2024 2023 Finished goods and 9J(Kls for res* 650 13. Debto 2024 2023 Due within one year Membeiship subscriptions due Prepaymenl$- Buildings insurance Grft Aid recoverable 748 5.980 6.139 10.607 9, 728 1￿ Creditors: Amounts falling due wlthln one year 2024 2023 Membership subscriptions paid in &kniee Pension fund loan payable Other creditors- PAYE 11.708 277 11,279 12.984 12.176 Page 16

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 15. Ststement of funds Statement of fvnds - curr•nt year Balance at 30 June 2024 Balancè at 1 Jufy 2023 Transfers Inlout Income Expendi￿re Unrestrl¢tgd funds Deslgnated lunds Building Devebpment Fund Major Building Works Fur Temporary Cheder Te￿Ing Fund 4677 15.000 350 5,027 20,000 5,000 2.000 21,677 350 5.000 27,027 General funds General Funds - all funds 339.012 167.183 1164.557) 14.065) 337.573 Total Unrestrfcted fvnds 360.689 167.533 1164.5571 935 364,600 Balance at 30June 2024 Balance at 1 Juty 2023 Transfers Inlou¢ In¢ome Expenditure Rostricted lunds Funeral Fund Jack Pelchey Fund Scroll Fund Rabbi's Dis￿110nary Fynd Rabbi's DIsc￿l￿nary Fund 2 High Hoty Day Appeal Israeli Charity Fund 49.170 471 2.653 1,056 24.397 118.4571 1731 55.110 1,298 2.653 1.056 600 117 12.522) {2,5201 25 2.531 11 Total Restricted Fund¥ 54.067 30.258 {23.572) 60.753 Total of all funds 414.756 197.791 1188,1291 935 425,353 Page17

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 15. Statement of funds Icontlnued) $ts1gmonl of funds- prior ygar Balance al 30 June 2023 Balance at 1 July 2022 TTrnsle in/out E¥p&nditu Unrestricted funds Oosignat8d funds Buikjing Devekynenl Fund Major Building Works Fund Temporary Chedw Te&hing Fund 4.1 577 4.677 15.OCLI 15.th 577 I7.t￿o 21.677 Gènoral funds General Funds - all funds 344.032 156.460 (144.480) (17,000) 339.012 Total Unrestricted funds 348, 132 157.037 (144.480) 360,689 Restrlcted funds Funeral Fund J￿k Pelchey Fund Scroll FurKI Rabbi's Discrets"onary Fund High Hoty Day Appeal Ukraine Appeal Rabbi's Discretionary Fund 2 40.3TO 27,591 741 (18.781) (270) (1.304) 49.170 471 2.653 1.056 117 3.951 1.458 430 (1.34t) (860) 430 Total Restricted Funds 45,813 30.810 (22.556) 54.067 Total of all funds 393.945 187,847 {167.036) 414,756 Page 18

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 16. Summary of funds Summary of funds - current year Balance at 30 June 2024 Balance at 1 Juty 2023 Transfers inlout Income EX￿ndItUr• Designated funds Genwal funds Restricted fund5 21.677 339.012 54.067 5,000 14.0651 27,027 337.573 60.753 167,183 30.258 1164,5571 {23.5721 414,756 197.791 {188.1291 935 425,353 Summary of funds- prior year Balancg 81 30 June 2023 Balance at l July 2022 Transfers 1￿me ExwKlitu Designated funds Geneial fvnds Reslricled lunds 4,ICO 344.032 45.813 5TT 17,0(kl (17,OOOJ 21,677 339,012 54.067 156.460 30.810 {144,480J (22.556) 393.945 187,847 (167,036) 414, 756 17. Analysls of net assets belween funds Analysis of net assets between funds- current period Restricted Unrestricted fvnd$ funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Credi(ors due Wblhin one year 277,525 100.059 {12.9841 277,525 160.812 112.9841 60,753 Total 60.753 364.600 425,353 Page 19

SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 17. Anatysls of net assets t￿tween funds (conttnued) Anatysis of net assets between funds- prlor ￿rIOd Restrict8(l UnTrstricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due wthin one year 2T8,232 94.633 (12. 176) 278,232 148, 700 (12, 176J 54.067 Total 54,067 360.689 414. 756 18. Related party transactlons During the yw the Synagcgue entered into the folltrwing transaction5 w￿h related parties". Trustees arKI relatwes". The Synagogue is satisfied that il has met the requirements of Charrty C(￿nMissIon Gu*Jance CC11 in making these payments. Mr F Godson, a relative of a TnJ5tee received remurwation during Ihe year of £11.231 {2023'. £13.8691 and was reimbursed costs incurred on the purchase of goods andlor services for the benefft of the Synagogue. During the year Mrs B. Arninzade, Mr5 R Gc#Yson. Ms A Jxobs, Mrs J Shepherd. Mr M Pedro, Ms N Preston & Ms B Campbell cra￿ were reimbursed costs during the year Incurr￿ on the purchase of goods andlor seryices for the benefft of the Synagogue. In addrt￿n, Mrs J Shepherd was reimbursed travd expenses. Page 20