Registered number: CE021019 Charfty number. 1188399 SUKKAT.SHAL(hM SUKKAT SHALOM REFORM SYNAGOGUE UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1 VICTORY ROAD HERMON HILU WANSTEAD. LONDON, E11 1 UL Tel.. 020 8530 3345 admin@sukkalshalom.me.uk www.sukkatshalom.org.uk
SUKKAT SHALOAI REFORM SYNAGOGUE CONTENTS Page Admlnlstratlve detalls of tho Organlsatlon, Its Trustses and advlsors Tru6t805' report Indop8ndenl examlnerfs r•port St•t•m•nt of flnanolal a¢tlvltl Balance sheet Mot•• to th• flnan¢lal 8tst•rnonts 7-21
SUKKAT SHALOM REFORM SYNAGOGUE ADMINISTRATIVE DETAILS OF THE ORGANISATION. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025 Company rgglst•rvd number CE021019 Charlty reglsternd nurnber 1188399 Accountsnt• Caldets118831 LLP, Va Calder & Co Chartered Accountsnts & Stslulory Auditors 30 Orange Street Londo WC2H 7HF
SUKKAT SHALOM REFORM sYf4AGOGUE TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2025 The Truslees present their annual rep)rt togelller Yh the financial slalements of the Synagogue for the year ended 30 June 2025. Th8 financial statemants have bgon prepared In ac¢ordan¢8 vAth tho aCntIng poh'cies s81 out in Tr)t8 2 to the finan¢i81 $t8ternents and comply with the Synagogu&'s govefning documonl and 'Accounting and Reporting by Charitl8s." Slalement of Ro¢ommend8d PraGbce applicatle to charities preparing their accounts In accordance wlth the FSnancial Reporting Standard appIable In the UK and Reputslk of Iretand IFRS 1021 leffeclve 1 January 20191.. Obje¢tlve• and actlvltie• . Poll¢$ and obJ•ctlv•8 The Synagogue is o ¢ongrogatM follrmng th* Je¥Msh relign with th• aims of proV1n9 and maintaining a synagogue as o congregaknon of Jews las defined by the Beth Din of the Movement for Refomi Judaism and ils succeswr51 for the purpose of public worshlp and advandng religlous. edtional and charftablé aclivlties. These objectives were mel though the actnS of the Board of Trusteès. sub-committe6s, and associated groups and which war8 fun by the Tru8teo8 andlor a we range of other volunt9e 08 well a$ gmploy88s. The pollcies adopted In furtherance ol ¢hesg objectives aro lo nduct a range of rellgious sorvlce$ and ceremonies. provide a Jewish education both lo children and aduifs, organise a range of soelal. educ8bon81 and cyllural events and provsdo support within the community. The Board of Trustees have paid d¥Je regard to guidance issued by the Charity CommissKsn in deciding what actbviligs Ihg Synagogug should undgrtaka. The Synagogue pursu¢d rts ¢h8ntsbkn gmng mainty through the Hfgh Hdy Day appeal. The policy wa$ to make grants ofity out of dondtions rèceived ar only lo registered chanlies. th Jewish and non-Jewi8h. whéthèr in the UK or ovef8eas. The Synagogue wa5 grateful for the unstinting eftorts of its volunleers who were involved in service provision and fund raising throughout the year. 11 is not possible nor practic81 lo estimate the tTh)netsry value of the servic8s provided by the volunteers during thè year. Achlev•m•nts and perfornianc• A full tnjslees report delailiry the synagogve's activities arKI wli¢ies is filed each year with the Charily Commission. •. Flnanelal revlew The Synagogue's reserves policy is to inccw an annual target to Sustain free reserves equal to maximum of 12 months, but never $5 than a minimum of 3 months. projected expendtture for that year. The Board of Trustees consKlers that reseNes al this level will ensure that. in Ihe event of a significant drop in fundSng, they will be able lo continue the Synagogue's currgnt 8Ctivitias whlle consideration is given to ways in which additional lunds may btr Ta%d. This Iw¢l of reserves has been maintsined throughout the year. The Board of Tnjstees has assessed the major risks to whh the Synaswue is exposed and is satisfied that Systems are in p18ce to Mitigate exposure to the major risks.
SUKKAT SHALOM REFORM SYNAGOGUE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Structur•, gov•mance and m¥nag¢m•nt •. Con8tltutlon Sukkat Shalom Refofm Synagogue is a Chtable InGorporatsd Organisallon. The Board of TTustses, who are also Iho directors f¢y th8 PLbrpose of company law. ansj vA)o seNed during the year and up lo the dale ol signature of the financ1 slatemenls were-. Bevedy Aminzade 8etsy Campbell Cfaig Iresignad Octoter 20251 Reeva Godson Laura Halperin Colin Joseph Mitzi Kalinsky AntJrew Lgwis Ilrom November 2024", resh3ned Juty 2025 Jeff Lustsg (to Novernr 2024) Daniel Moroan Thomas Ilo Novembar 20241 Melvln Pedro Nalalio Preston Rachel Savage Jocelyn Shepherd Steve Wynn8 Ilo November 20241 b, Mèthods ot appolntm•nt or •1octlon of Tru8to•8 New Trustees are nominated by the congfegants and elected al a General Meeting. At their first Board of Trustees meeting followlng tt)e General Meeling the chair introduc8s tho now Truste8s and spends the first sion of tho meeting outFining lh• processes th8t the Board of Tnjstoos and its'5ub•commi118fr5 follow. Members. Ilablllty None of the Trustees has any beneficial interest In the company. All the Trustees a members of Ihe company and guarantee to contribute £1 in the event of a winding up. Approved by order of of the of and sig i)n their behalf by." Twstegs on In Jos Chair of Board of Trustees
SUKKAT SHALOM REFORM SYNAGOGUE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2025 Indèpendent examlnorfs report to the Trusteos of Sukkat Shalom Reforni Synagogue I'the Synagogue I report to the trustees on my examination of the financial slalements of Sukkal Shak)m Refom Synagogu8, Charitsble Incorporated Organi$ation I'the Synagogu8'1 for the year andod 30 Jung 2025. This report Is made sololy lo the Synagcyue's Iwst, as a boty, In accor(1ar wtih section 145 of the Ch8rilies Act 2011. My WO has been undertaken so that I might stata to the Synagogue's truslo8$ Iho$& matters l am required lo stsle to them in this rewrt and for no other purpose. To the fullest exlenl perrnitted by law, I do nol awpl or assum8 r8sponsibdity lo anyone olher than th& Synagogue and the Synagogue's tru81ees as a bc¢Jy. lor my V•t)rk. for this report. or for thè opinJn8 I have fomied. R•spon8lbllltI and basls of report AS the Iru81ees ol the Synagogu$ ar¢ rosponsible for the preparatn of the financial statements in accordance with the requiremants of the Charit$ Acl 2011 I'lhe Act,). I report in respect of my exaThdn811on of th8 Synagogue's financial statements carri8(l out undar section 145 of the Act and In ¢oTryifbg out my 8x8minalion I have fdlowed all the 8pplicable Direthons given by the Charity Commis&on under sedion 14515Xbl of the ACL An indtpènd8nl examinalion does nol invofve gathering al the 6vhJene thal would b8 requlred In an audll and consequentty does not ¢over #H the matters that ars aLKlIlof considers in giving Iheir opinion on Ihe financial ststements. The planning and conduct of an audrt goes beyond the limited a$$uran¢e that an independent 8xaminalion can provide. Consequ8nlfy, l express no opinion as to whathgr the financial stat8manls pr8senl a 'tru¢ and f8lf' view and my rep)rt is limited Eo those speofic matters sel QLrl in the tndependent examiner's ststemenl. Ind¢ynd•nt •xamln•rf$ stat•ffl•nt I hav8 completod my examinalion. I confim) that no materi81 m8tt8rs have eL)m6 to my attention in connection wRh the examin8tlon gNing me cause to believ0 Ihai in any maional respecl.. accounting reeords were not kept in respect of the Synagogug as rgquifgd by seCtn 130 01 the Act,. or the financial slalements do not accord with those records; or the financial ststements do not compty th the applwble requirements ¢on¢eTning th¢ forrn And content of accounts set out in Ihe Charrties (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf vew whth is nol a matter considered 88 part of an indendent •xaminat¥)n. I have no concems and have com• across rn other matters in connection with the examination to which atleniion should be drawn in ihis report in order to enable a propèr understsnding of Ihe financial statements to be Teached. Signed.. lan Rosmarin FCA Dated.. 20. i1. 65 Caldor & Co Chartgrod Accountants & Statulory Auditor 30 Orange Street London WC2H 7HF
SUKKAT SHALOM REFORM SYNAGOGUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025 R•strlctsd fuad8 Unr•stricted fund• 2025 Total fund• 2025 Tot81 2025 2024 Noto Incom• from: Donations and lega¢ies 26.512 185,866 212,378 186,857 Charitsble adivrties 1274 1,274 3,865 Other Iradlng acilvllles 6,187 Investmenls 4,328 4,328 883 Total Incom• 2Q512 199,972 226,484 197,792 Exp•ndltur• on: Charilable activities 41355 181,898 224,254 188, 129 Total exp•ndStur• 42.355 181,898 224,254 188, 129 Net Incomo (15,8431 18,074 2,230 9,603 Transfers beeen fvnds 15 902 1902) 935 Mot movemonl In fibnds {14.941) 17.172 2.230 10.598 Roconclllatlon of funds.. Totsl fur*ds brought foThvard 60.753 364.600 425,353 414. 755 Net movement in lunds {14.941) 17.172 2.230 10,598 Total funds carrlod forwanl 45.812 381,771 427,583 425.353 Th8 Statement of finanual aclivsbes inclLtdes al gains and losses recognis¢d in the ye8r. The notes on pages 7 to 21 lorm part ot these financial statements.
SUKKAT SHALOM REFORM SYNAGOGUE REGISTERED NUMBER.. CE021019 BALANCE SHEET AS AT 30 JUNE 2025 2025 2024 Not• Flx•d as80ts Tangitle assets 11 276.959 2TT,525 276.959 277.525 Curr•nt a••èt• Stocks 12 650 650 13 13,819 10.60T Cash at bank and in hand 154.586 149.555 169.055 160,812 Crodltors., amounts f811ing duo Ihin one year 14 118,431) (12.984) Net currnnt a•s•t• 150.624 147,828 Total as8gtB1o58 Gurr•nt Ilabllltlos 427.583 425,353 Not a•••ts 427.583 425,353 Total n•t a•$•t• 427,583 425,353 Charlty funds ReStrted fvnds 1S 812 60. 753 Unreslrtcled fvnds 15 381,771 364,600 Totsl Funds 427.583 425.353 The financial stalemenls were approved ar authoTiSed for issue by the Truste8s on and signed on their behalf by: Colrn Joseph Chair of Ihe Board of TteeS The notes on page5 7 to 21 form part of these fjnan(ial statements.
suia(AT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Charitsble ststus Sukkal Shalom Refomi SynagogLÈe is a Charitable Incotrated Organisalion incorpor8t¥d in England and Wales. The registered offiGe is 1 Vi¢iory Road, Wanstead. London El 1 1 UL. A¢¢ountlng pollcl 2.1 A¢¢ountlng con¥entlon The finandal statements have been prepared in accordance wlth the syn8gogue's goveming duMent. "Accounting and Reporting by Charities.. Statent of Recommended Practice applicable lo charities preparing Ihoir accounts In aecord8nc8 with the Financial R8POrting Standard applicable in the UK and Republ of Ireland IFRS 1021 leffeclive 1 January 20191. I'SORP'I. The Synagogue is a Public Benofft Enlty as definotj by FRS 102. The Synagogue has taken advantage of the provIOn$ In the SORP for cf$8rNle$ apptyina FRS 102 Upd818 8ullelin 1 nol lo prepore o Slat8m¢nt of Cash Flows. The financial stalemenls are preparad in sIng. which is the fiJnctKJnal currency of th8 Syrsagogu8. Monetary amoun15 in these ffinan¢ial statemonts are rounded to the nearest £. The financi81 ststemenls have been prepared under Ihe historical Cost convention, Iwhere applicable modified 10 include the revalLbalion of freehokl properties and lo include investment prowrtlOS and certain financial instruments at fair valu81. The pn'ncip81 accounting policies adopted are sel out below. 22 Golng Goncern At the time of approving the financial slatements. the Board of Trustees has a feasonable expect81K)n that thfr Synagogua has adequate resources to conlinuo in operational exlstence for the foreseeablè fLrture. Thus the Board of Trust6as continues to adopt the going concem basis of accounting in preparing the final ststements. 2.3 Incomo Income is reccfjnised when the synagogue is legally entffjed to il after any perfomance conditions have been met. the amounts can be measured reliably, and it is probable that inGome will be received. Cash donat5 are reccrfJn4sed on re(*ipt. other donatKJns are recognis8(l once the synagogue has been notified of the donation. unless performance conditions require deferral of the amounL Income lax r&covèr3ble in relatk)n to (k)nattons reIved under Gift Ajd or deeds of covenant is r8oJgnis8d al the time of the donation. Legacies are recognisod on receipt or otheiSe rf the SYrgogue has been notified of an impending distn'bub'on, the amount is known, arml reipt is expected. If the amount is not known, the gacY is treated as a contingent as5el. Grants are induded in Ihe Statement of financial activ5 on a r1vable basis. The balance of income received for specffic purposes bLrt not expended during the penod is shown in the revant funds on the Balancè sheèt. Whère inthmé ig rèceived In adv8Trté of entement of recelpt. its recognition is deferred and induded in creditors as deferred income. Where enlitl&m8nl occurs before income Is recewed. the income is accrued.
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EhlDED 30 JVME 2025 Accounting policies (continued) 2.4 Expendlture Expenses are included in the financial stslements as they arè inrred. Exp8ndiluro on charilabtè activitios is in(rred on directy undortallg tho activities which further the Companls obj'ecbves. as wem as any asswat8d SUPFth costs. Grants payable are charged in the year when the offer is made except in those Cases wher8 the offer is conditional. such grants being recognised as exp8ndilure when the conditions attaching ar8 fulfilled. Grants offere(I subject lo o)ndilions which have not been mel at the year end are noted as commrtment, bul r1 accrued as expenditure. A]1 èxpendrture is irKlusive of ifre¢overabbè VAT. 2.5 T•nglbh flx•d a88•ts and d•procl•llon Tanglble fixed assets are inthlty measured al cost arnj subsequenty mèasured at cost or valuatlon, net of depraciation and any impawment kjssos. DepCiall0n is charged so as to allocate the cost of tangible flxed assels18ss Iholr residual value ov¢r Ihelr èsllmated useful liv88. on a reducing balanc4 basis. Depreclallon is prOVed on the I¢101ng bases: Freehold propety Fixtures and fittings Scrolls and RelvJiou8 artefacts - on the written down valu6 The gain or loss arising on the disposal of an asset ts detemlned 88 th8 difference beeen the sale proceeds and the carrying value of the asset and is recognised in the statement of finanaal advtilas. 2.6 Impèimient of fixed as8ts At each reporting end date. the Synagogue reviews the carying amounts of ils tsngible assets lo d8lermine whether there is any indication thal those 8ssets have suffered an imp8imienl loss. If any such indication exists, the recovefable amount of the asset is estimaled in or<Jer lo detèrmine the extent of the impairment k)ss lif any) 2.7 Stocks stocks are staled at the lower of ¢4JSt and estimated sfjlling price less costs to comple18 and sell. Cost comprises direct materials 8nd. where applicable, direct latM)ur costs and those overheads that have b8en incurred in bringing Ihe stoL5 to their psent location and conditKJn. Items held for distribution al no or nominal consideratn are measured at the knwer of replacement co$1 8nd cost. Nel re81is8ble value is the estimated selling price less all estimated costs of ¢x)mpletion and costs to be incurred in martelino. selling and distribution. 2.8 Debttsrs Trade and other deblors are recogni%ed at the 5ettl8ment amount after any trade discount offered. PpaYments are valved at the amount prepaid net ol any trade discounts dLSe.
SUIU(AT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accounting pollcl¢s Icontlnued) 2.9 Cash and ¥h equlvalents Cash and cash equlvants include cash in hand, deposrts held al call with banks, other short-lerm liquid Investments wblh jgInal maturilies of three rronths or less, and bank overdrafts. Bank ¢v6rdrafts are shown within borrrwlings in current liabdities. 2.10 Financlal Instruments The Synagogue ha8 8lectetl 10 8ppty the provision$ of Seclion 11 '8asic Finanaal Instruments, and Section 12 '0ther FinanDal Instnjmenis Issues. of FRS 102 lo all of ils financial inslrumenls. Financial instruments are rgcc4Jnis8d in thè SynagcJL'S b818nce sheet when the synagogue b8MeS party to the t¥)ntraclual provlsions ol the instrum8nL Financial assets and liabililies are offset, with the net amounts presented In the financial statemets, when there is a legally enfofceatAe right to sel off lh8 regnised amounts and th&ro i¥ an ini8nlion lo s8ttle on a nel basis or lo realise the asset and settte the liability simultaneously. 8a8lc flnanclal a••et• Basic flnènclal assets, whlch Include debtors and cash and bank balances, arg Inllally rngasured al Ir8nsaclion price including Iransaclion costs and are subsequendy camed al amrtised cost using the effective inleresl method unless the aff8ngemenl constilLrtes 8 financing transaction. where the transaction Is measured at the psent value of the future feceipts discounted al 8 market rale of Interest. Financial as8els dassbfied as receivabb wilhln one year are not amortls9d. Ba8lc ftnanclal Ilabllltl•s 8asic financial liabilit1è8, induding cr8dilors and bank klans are initialty recognised at transaction price unless the arrangement constftutes a financing transaction. where the debt instrument is measured al the plesent V81ue of the future payments dlscounled at a market rate of Interest. Financial liabilitie5 classifd as payable wlhin one year are not amortised. Debt inslnjments are subsequenty carrieil at amortised cosL using the effectiv8 int8rest rale method. Trade creditors are obligations to pay for g¢xMts or sefVI that have been acquired in the ordinary course ol operations from suppliers. Amounts payable are dassifi8d as current liabilities if paymenl is dua within one year or less. 11 r( Ihèy arè presentéd as non-currènt liabilities. Trade creditors are recognised initially 8t transa¢tion price and subsgqLbanUy m¢asurod at amortised 8t using the •ff•ctivg int•r•st m•thod. Derecogniti¢)n of financial liabilities Financial liabilrbes are derecognised when the Synagogue's contractual 0bhgatn$ expire or are dischorged (* C8ncdled.
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 AGGountlng FK+llcles Icontlnu•dl 2.11 Fund accountSng General funds are unrestricted funds Nthich are available for use al the discretson of the Board of Trustees in fvrtherance of Ihelr charitable rtijectives. Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular purposès. Th¢ aim and use of each designaled fund is set out in the noles to the financial statements. Restricted fund5 are Subject lo Specif o)nditi'ons by dorKJrs as lo how they may be used. The purFKtses and uses of thè restn.cted lurKls arg set out in the notes to the finonclal statsmenls. Endowment funds are subject lo sptrJfi¢ coThJitions by donors thal the capital musl be maintained by the synagogu8. 2.12 Employee benefltg The cost of any unused holaY entikmènl is r6e4Jgnrs8d in the pèrh)d in which the èmployee's SeN¥S are 10¢¢fv9d. Terminatlon beneffts are recthJnlsed Immed18tely as an expense when the synagogue Is demonslr8bty committed to lemiinale tha employment of an employee or lo provide termination benèfits. Critical accounting eStimat•s and ar•as ol judgment In the application of the synagcgue's aCunting policies, thè Board of TnJste8s is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readity apparent from other sourrEs. The estimates and associated assumptions are bas8d on historical experience and other factors that 8re ¢onsidered to b8 relevant. Actu81 results may differ frcTh these estimates. Crrtical aeeounting estimates and assumptions.. The estimates and underlwng assumptions are revlewed on an ongoing basis. Revislons to accounting estimates are recognised in the period in which the estimate Is revised where the rewsion affects only that period. or in Ihe penod of the revision and future periods where the revision affects both current and future periods.
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR E14DED 30 JUNE 2025 4. Income from donations and legacies RtrIcted fund¥ 2025 Unr•¥trl¢led funds 2025 Total fund$ 2025 DtsnatKJns, gifts and fvneral furKI 26.512 30,896 Grants 9.341 9.341 Membetship subscn"ptK>ns 172,141 172,141 26,512 185.866 212,378 ResliTGted funds 2024 Unfestrict lunds 2024 Total funds 2024 Donations, gifts and funer81 fLJnd 30,258 928 31,186 Grants 6,205 6,205 Memb¢rship subScriptS 749,466 149,466 30,258 156,599 186,857 Income from charltable actlvllles Unrestrlcted funds 2025 Tolal fund¥ 2025 Wedding Income 1.274 1,274 Unrestncted funds 2024 Total ftjnds 2024 Wedding IrKome 3,865 3,865
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 6. Income from other trading actlvltles Income from non charitable trading acllvltles Unre8trlct•d lund 2025 T¢)tsl fund8 2025 Lettlng and Il¢ensirwJ arrangements 5,901 5.901 Salas of books and Jud¥ 2.603 2,603 8,504 8,504 Unrestricted funds 2024 Tot81 fund$ 2024 Letting and licensing arrangements 6,152 6, 152 Sales of books and Judaica 35 35 6, 187 6,187 7. Invèstm•nt Ine<>mo Unrn•trlct•d funds 2025 Total funds 2025 Inleresl Recesvable 4.328 4.328 Unrgstncled fvnds 2024 Tot81 fund 2024 Inlefest Receivable 883 883
SuKIT SHALOPA REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 8. Analysis of grants Grants to Instltutlons 2025 Totsl funds 202S Gr8nls p8KI 2,567 2.567 Grnnls to Institutions 2024 Totsl funds 2024 Grants p81d 2,522 2,522 9. Analygls of expendllure on ¢harltable aclfjvltles Summary by fund type Rgstrlcted fund$ 2025 Unrgstrlctod fund 2025 Tolal fund• 2025 Charitable aGtivitie8 {note 15) 42,355 181,898 224,254 Resfri¢led lunds Unrnsrn¢ted nds 2024 Total funds 2024 2024 Charrtable actNlti&s (note 15) 23,572 164,557 188. 129
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 10. Anatysis of expendlture by actlvllles Activiil•s und•rtak•n dlr•dty 2025 Grnnt fundlng of a¢tlvltl•$ 2025 Total funds 2025 Direct costs 221,687 2.567 224,254 Ath'vthes undertaken dirgcty 2024 Grant fvnding of Total funds 2024 2024 Dirèct Costs 185.607 2.522 188, 729
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 10. Anatysi$ ol •xpondituro by actlvltlos Icontinu•d) Analys1$ of dlr•ct costs Total funds 2025 Tot81 funds 2024 Staff costs 63.459 53.636 Trainino Coursoslmembgrships 3,341 2,415 Depreciation 707 JJBS Burial fees 61.843 32.506 MRJ Capit8tw)n fees 1 S,431 15,431 8oard of Depulles 3,425 2,639 Repairs and m8intenance 10,748 25,710 Light and he81 9,134 5,358 Office Conneclivity and Premises costs 16,257 15,704 Gardening expens•$ 1,575 480 Security costs (bèfore CST grani} 8.758 7,920 Administration costs 11.828 9,382 Jack Pétchey Fund 102 73 Events & actNrties expenditure 4,317 7,869 Israell charfty fund expenses 1,000 2.520 Building Developmant Expenses 9.300 Govem8nce costs 3,257 ZZ7.68T 785,fjOT
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 11. Tangib fixed assets Fr••hold prop•rty Fl¥tur•$ and Ihtlng> Oth•r tlx•d Total Cost or valuation At 1 Juty 2024 250,674 6,907 24,021 281, 602 At 30 June 2025 2SO,674 6,907 24,021 281,802 D•pr•clatlon Al 1 Juty 2024 4.077 4,077 Charye for the year 566 At 30 Jung 2025 4,643 Net book valu8 Af 30 June 2025 250,674 24,021 276,959 At 30 2024 250.674 2.830 24.021 277,525 The froeh(l proptsrty Is statea at n1810ricai cos4.
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 12. Stocks 2025 2024 650 Finished gcods and goods for resale 13. D•btor8 202S 2024 Due wlthln onè year M8mber8hip subscriptions due 1.346 1.468 Prepaymen Bulkllngs Insuran 6.875 6,139 Gtft AKI recovgrable 5,598 3.000 13,819 10,607 14 Credltor8: Amounts falllng due wlthln one y•ar 2025 2024 Membership subscriptions paKI in VanCe 11.590 10,842 Trade Credito 4,979 866 Ptrnsion fund I payable 209 2TT Othaf credrtors- PAYE 1,S73 999 18.431 12,984
SUKI(AT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 l& Statsment of funds Statement of funds- cuff•nt yèar Balanc• at 1 Juty 2024 Tr•nshrJ Balanc8 at IoUt 30 June 202S Incom• expendltur• Unre$trlGt¢d funds D•slgnated funds Building Dev8lopm8nl Fund 4027 {9,300} s.000 727 Major Building Works Fund 20.000 13.0001 17.000 Temporary Gheder Teaching Fund {2.01)01 27.027 {9.3001 17,727 Gon•r81 lund8 General Funds- all funds 337.574 199.972 1172.5981 1902}. 384,04S 364,600 199.972 {181.898) 19021 381,771 Total Unr•itrlct•d lund¥ Re8trlcted lund8 FUrra1 Fund 55.110 22.035 {38.687 3,555 42,014 Jack Petthey Fund 1102 2,096 Scroll Fund (2.6531 Rabbi's DIScretnary Fund 1,056 1.056 Rabbi's Discretsonary Fund ooo High Holy Day Appoal 2.567 12.S671 25 Israel Charity Fund 11 1.010 11,0001 21 Total Rèstricted Funds 60.753 26,512 142.355} 902 45,812 Toiai of all lunds 425,353 ZZfj,4B4 Z24,2J4) 427,503
SUI(KAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 15. Statement of funds (continued) 8tstom•nt of funds- prlor year BolarKe at 1 July 2023 Transfers Balanca at inlout 30 Jun8 2024 Incorne ExpeiKJltur& unr9¥trlct funds Deslgnated funds Building Developmenl Fund 4.67T 350 5,027 M8lor Building Works Fund 15,IX &ooo 20,000 Temporary Cheder Teaching FLtnd 2,000 21.677 350 5,000 27,027 G•n•rnl fund• Gen8r81 Funds- 811 fvnds 339.012 167. 183 (164.557) {4.065) 337,573 360,689 167.533 (164,557) 935 364,600 Totsl Unreslrlctgd fund¥ Restrlcted fvnds Funeral Fund 49.170 24.397 (18,457) 55,110 Jack Petchey Fund 471 (73) 1,298 Scroll Fund 2.653 2,653 Rabbi's Discretionary Fund 1.056 1,056 Rabbi's Discretionwy Fund 600 High HO Day Appeal 117 2.430 (2.522) 25 1ST1 Charity Fund 2,531 (2.520) 11 Total Re5trict•d Fund$ 54.067 30.258 (23,572) 60.753 Totsl of all funds 414.756 Ig7.791 (188. 129) 935 425.353
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 16. Summary oflund8 Summary offunds - curr•nt y•ar Balance at I July 2024 Tran8f•rs Balanc8 al Inlout 30 June 2025 Incom• Exp•ndltur• Design81gd fvnds 27.027 (9.3001 17.727 General funds 337,574 199.972 {172.598) 1902) 364,045 Restricted funds 60,753 26.512 142,355) 45,812 425.353 229,329 (224.254) 427.583 Summary ol fund• . prlor yur Tr8ft8fgr¥ B819nc8 èt InlouÈ 30 Jung 2024 l July 202) Inc(¥ne Exwhliturg Designated lunds 21.677 350 5,000 27,027 General fvnds 339.012 167,183 (164,557) {4.065} 337,573 Restricted funds 54.067 30,258 (23,572) 60,753 414.756 197,791 (188,129) 935 425,353 17. Anaty811 of net assots bgtwgen funds Anaty$l$ ol net assats bgtwoen fund8 - current perlod R•*tricted funds 2025 Unrestricted lund$ 2025 Total funds 2025 Tangible fixed assets 276,959 276,959 Current assets 45,812 123.244 169,OS6 Cre¢Jftors Que wmin one year 118.432) {18,4321 Total 45.812 381,771 427.583
SUKKAT SHALOM REFORM SYNAGOGUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 17. Analysls of n¢t assèts b•tw•on funds Icontinu¢d) An•lysls ol net a880ts b•two•n fund8 - prlor p•rSod Reslncted funds 2024 Unrtrstricled funds 2024 Total funds 2024 Tangible ftxed as88ts 277,525 277,525 Current assets 60.753 IC&l,059 160.8t2 Credliors ¢Ju8 wllhln one year (12,984) (12,984) Total 60,753 364,6CQ 425,353 18. Rèlated party transactlons During the year the Synagogue ertsred into the folowng transacts)ns with related part8.. Trustees and relatives: The Synagogu• ts satisfiéd that Il has mel the requirements of Ch8nty Commission Guidaneé CC11 in making these payments. Trustees received the following reMUratiOn during Ihe yeaf.. Mr F Gclson (relative of Irusleel £9,524 12024 £11.2311, Mr A Lews £53212024 Nlll. Mrs T Pedro IreL8tfve of trusleel £58212024 NIII. During the year, Mr F Godson, Mrs R Godson, Mr C Joseph, Ms M Kalinsky. Mr A Lewis, Mr J Sh8ph8rd. Mr M Pedro. Mrs T Pedro Ms N Preston & Ms B Campbell Craig were reimbursed costs during thè year incurred on the wr¢ase of good$ andlor services for the ben¢fft of tho Syn8gogue. In addition, Mrs J Shepherd and Ms R Savage were re3pecb.vety reimbursed travel costs 8nd expenses Incurred on behalf of the synagogue.