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2022-10-31-accounts

To

Trustees' Annual Report for the period

Period start date Period end date 1 November 2021 31 October 2022

From

Section A Reference and administration details

Charity name Bristol and West Progressive Jewish Congregation Other names charity is known by BWPJC Registered charity number (if any) 1191437

Charity's principal address 43/47 Bannerman Road

Bristol Postcode BS5 0RR

Names of the charity trustees who manage the charity

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20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Jane Clark Chairperson Elected bycouncil
Peter Brill Vice-Chair Ceased to act
30/01/2022		 Elected by council
Tamar Hodos
Lucas		 Co-Secretary Elected by council
Vicki Collinson Co-Secretary Elected bycouncil
David Jewell Elected bycouncil
Lisa Marrett Ceased to act
30/01/2022		 Elected by council
Iris Segall Elected bycouncil
Sheila Brill 30/01/2022 -present Elected bycouncil
David Dwek 30/01/2022 -present Elected bycouncil
Donovan Hawley 30/01/2022 -present Elected bycouncil
Jennifer Clements Acting Treasurer Ceased to act
30/01/2022		 Elected by council

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

1

Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document (eg. trust deed, constitution) Charitable incorporated organization (CIO) How the charity is constituted (eg. trust, association, company) Elected by council Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

TAR

March 2012

2

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)		 The objects of the CIO are the advancement for the public benefit of the
Jewish religion in accordance with the Principles and Affirmations of
Liberal Judaism (“the Principles”) by: (a) the provision of religious
services in accordance with the Principles; (b) the provision of religious
rites and ceremonies in accordance with the Principles; (c) the provision
of religious education in accordance with the Principles; and (d) the
advancement of charitable and community activities for the benefit of the
public generally within the Area of Benefit.
BWPJC provides a place of worship and with regular Jewish religious
services, and festival activities for the Jewish population of the
surrounding area.
BWPJC provides Jewish input, support and dialogue with the local
council, other faith groups, community and national organisations and
schools.
Members are representative on local interfaith groups, and national
groups to represent the local Jewish Community (such as SACRE locally
and Board of Deputies, nationally) and work closely with the Community
Security Trust and Avon & Somerset police, to keep our local Jewish
population safe.
All Trustees are aware of the Charity commissions guidance and are
inducted upon starting, and given guidance, and sign the declaration.

Additional details of objectives and activities (Optional information)

TAR

March 2012

3

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

TAR

March 2012

4

Section D Achievements and erformance p

Reopening to face to face services, post pandemic. Summary of the main achievements of the charity Maintaining hybrid service with online Zoom option for people who are during the year unable to travel to services, to increase inclusion and community cohesion. Educational visits to schools and also hosting interested parties at the synagogue to visits (Bristol and Bath schools, Police etc). Maintaining a stable membership. Providing a Jewish education on site on Saturdays for Jewish children, from babies to young people reaching Bar/Bat Mitzvah, and youth group for adolescents.

Providing life cycle activities from baby naming ceremonies, through to bereavement support, assisting in funerals and shiva activities.

TAR

March 2012

5

Section E Financial review

Brief statement of the charity’s policy on reserves

The Council of BWPJC has determined that reserve funds should be maintained for the following reasons:

Details of any funds materially in deficit

None.

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Alexandra Cohen Full name(s) Linda Motz Position (eg Secretary, Chair, Treasurer Secretary etc)

TAR

March 2012

6

Date 11101124 TAR Mar¢h 2012

Charity number: 1191437

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2022

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5 - 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2022

Trustees Donovan Hawley, Chair (appointed 30/01/2022) Peter Brill, Deputy Chair (resigned 29/01/2023) Alex Cohen, Secretary (appointed 29/01/2023) Tamar Hodos Lucas, Secretary (resigned 29/01/2023) Eilah Berlow, Treasurer (appointed 29/01/2023) Jennifer Clements, Treasurer (resigned 29/01/2023) David Jewell, Trustee (appointed 17/01/2021) Lisa Marrett, Trustee (resigned 29/01/2023) Iris Segall, Trustee (resigned 29/01/2023) Ellen Sims, Trustee (appointed 08/03/2023) Jennifer Clements, Trustee (appointed 29/01/2023) Ariel Chapman, Trustee (appointed 26/01/2023) Sheila Brill, Trustee (appointed 30/01/2022) David Dwek, Trustee (appointed 30/01/2022)

Charity registered number 1191437 Principal office 43/47 Bannerman Road Bristol BS5 0RR Accountants Sara Graff & Co Chartered Accountants 28 Minchenden Crescent London N14 7EL

Page 1

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2022

The Trustees present their annual report together with the financial statements of the Bristol and West Progressive Jewish Congregation for the year 1 November 2021 to 31 October 2022.

Objectives and activities

a. Policies and objectives

The objects of the Charity are the advancement for the public benefit of the Jewish religion in accordance with the Principals and Affirmations of Liberal Judaism ("the Principles") by the provision of religious services, the provision of religious rites and ceremonies, and the provison of religious education. The Charity's objectives are also the advancement of charitable and community activities for the benefit of the public generally within the Area of Benefit, this being the Bristol area and within an area of approximately 60 miles around Bristol.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Activities undertaken to achieve objectives

The charity's work is supported by income from members' subscriptions, voluntary donations and occasional grants.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees have reviewed cashflows, funds, risks and future plans in developing the Reserves Policy. Reserves of £70,664 have been set aside to provide financial stability and the means for the development of our prinicipal activities. This has been based on maintaining sufficient reserves to cover 6 months operating expenditure, a significant fall in membership and a material spend on the synagogue building. Reserves at the year end are £482,200, including a revaluation reserve of £257,000. Council continue to review options for how these funds might be best used to support, increase and further develop the objects of the charity. Council will continue to review the amount of reserves that are required to ensure that they are adequate to fulfil our continuing obligations at least annually and, if required, in response to identifying an actual or potential material change to the reserves or the charity's financial stability.

c. Restricted funds

The charity holds restricted funds consisting of donations or endowments received for specific purposes.

Page 2

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022

d. Risk Management

A meditum term financial risk to the Charity has been identified in relation to on-going subscription income and expected expenditure. Council is actively and regularly reviewing both income and expenditure to mitigate this risk. Council does not consider that this represents a risk to the charity as a going concern. The Charity confirms that a Futures Group has been established and systems have been established to enable regular reports to be produced so that the necessary steps can be taken to reduce this risk.

Structure, governance and management

a. Constitution

Bristol and West Progressive Jewish Congregation is a registered charity, number 1191437, and is govened by an amended written Constitution adopted at the Annual General Meeting on 12 January 2020.

b. Methods of appointment or election of Trustees

The trustees are elected by the members of the congregation, and may serve for two years, after which period they shall be eligible for re-election. Trustees may serve up to three consecutive terms. The trustees meet no fewer than 10 times a year.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 5 October 2023 and signed on their behalf by:

Page 3

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022

Donovan Hawley

Page 4

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 OCTOBER 2022

Independent examiner's report to the Trustees of Bristol and West Progressive Jewish Congregation ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 October 2022.

Responsibilities and basis of report

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

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Sara Graff

Dated: 5 October 2023

Page 5

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022

Page 6

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2022

Note
Income from:
Charitable activities
3
Investments
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
15
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2022
£
3,000
-
-
3,000
2,137
2,137
863
(3,334)
(2,471)
28,272
(2,471)
25,801		 Unrestricted
funds
2022
£
56,262
423
1,053
57,738
44,061
44,061
13,677
3,334
17,011
439,154
17,011
456,165		 Total
funds
2022
£
59,262
423
1,053
60,738
46,198
46,198
14,540
-
14,540
467,426
14,540
481,966		 Total
funds
2021
£
61,632
-
125
61,757
65,985
65,985
(4,228)
100,000
95,772
371,654
95,772
467,426

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 18 form part of these financial statements.

Page 7

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

BALANCE SHEET AS AT 31 OCTOBER 2022

Note
Fixed assets
Tangible assets
10
Current assets
Stocks
11
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 200
13,744
121,054
134,998
(13,951)		 2022
£
360,918
360,918
121,047
481,965
481,965
481,965
25,801
456,164
481,965		 200
21,416
93,123
114,739
(8,231)		 2021
£
360,918
360,918
106,508
467,426
467,426
467,426
28,272
439,154
467,426

The financial statements were approved and authorised for issue by the Trustees on 05 October 2023 and signed on their behalf by:

Donovan Hawley

The notes on pages 9 to 18 form part of these financial statements.

Page 8

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

1. General information

Bristol and West Progressive Jewish Congregation is a charitable unincorporated organisation, registered with the Charities Commission, Charity number 1191437.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Bristol and West Progressive Jewish Congregation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. Donations collected and paid out to other charities following the Yom Kippur appeal are not included as income or expenditure but carried forward on the balance sheet until paid out.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 9

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

2. Accounting policies (continued)

2.3 Expenditure (continued)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the revaluation model, tangible fixed assets whose fair value can be measured reliably shall be carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting date.

Fair values are determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers. If there is no market-based evidence of fair value because of the specialised nature of the tangible fixed asset and it is rarely sold, except as part of a contributing business, a Charity may need to estimate fair value using an income or depreciated replacement cost approach.

Gains and losses on revaluation are recognised in the Statement of financial activities, with a separate revaluation reserve being shown in the Statement of funds note.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Fixtures and fittings

33% Straight line where applicable

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

2.6 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 10

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

2. Accounting policies (continued)

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 11

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

3. Income from charitable activities

Income from charitable activities - Income resources from
donors
Income from charitable activities - Other voluntary Income
resources
Income from charitable activities - Income from other
operating activities
Other
Income from charitable activities - Income resources from
donors
Income from charitable activities - Other voluntary Income
resources
Income from charitable activities - Income from other
operating activities		 Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
36,440
3,000
16,415
-
3,406
-
1
3,000
56,262
Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
41,154
4,473
12,093
-
3,912
4,473
57,159		 Total
funds
2022
£
36,440
19,415
3,406
1
59,262
Total
funds
2021
£
41,154
16,566
3,912
61,632

4. Investment income

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Investment income - local cash 423 423 -

Page 12

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

5. Other incoming resources

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Other income 1,053 1,053 125

6. Analysis of expenditure by activities

Activities directly relating to the work of the Synagogue
Synagogue management and administration
Charitable donations
Building expenses
Activities directly relating to the work of the Synagogue
Synagogue management and administration
Charitable donations
Building expenses		 Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
29,813
-
2,374
2,137
495
-
11,379
2,137
44,061
Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
41,550
-
6,398
7,997
857
-
9,183
7,997
57,988		 Total
2022
£
29,813
2,374
2,632
11,379
46,198
Total
2021
£
41,550
6,398
8,854
9,183
65,985

Page 13

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

7. Independent examiner's remuneration

2022 2021
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 500 -

8. Staff costs

Wages and salaries
Rabbinic expenses
Contribution to defined contribution pension schemes		 2022
£
13,822
2,201
4,633
20,656		 2021
£
31,197
648
1,435
33,280

The average number of persons employed by the Charity during the year was as follows:

2022 2021
No. No.
Rabbi 1 1

No employee received remuneration amounting to more than £60,000 in either year.

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 October 2022, no Trustee expenses have been incurred (2021 - £NIL) .

Page 14

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

10. Tangible fixed assets

Cost or valuation
At 1 November 2021
At 31 October 2022
Net book value
At 31 October 2022
At 31 October 2021		 Freehold
property
£
352,000
352,000
352,000
352,000		 Fixtures and
fittings
£
8,918
8,918
8,918
8,918		 Total
£
360,918
360,918
360,918
360,918

The Charity's freehold property, 43-47 Bannerman Road, Easton, Bristol BS5 0RR was revalued by Hollis Morgan, in January 2021. The surplus on revaluation is shown as a "designated" fund in the balance sheet.

The Charity has adopted a policy of revaluation for tangible fixed assets. Had these assets been measured at historic cost, the carrying values would have been as follows:

Freehold property
11.
Stocks
Finished goods and goods for resale		 2022
£
93,000
2022
£
200		 2021
£
93,000
2021
£
200

Page 15

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable		 2022
£
4,727
-
-
9,017
13,744		 2021
£
255
10,237
1,907
9,017
21,416

13. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Accruals and deferred income		 2022
£
7,593
957
5,401
13,951		 2021
£
1,894
1,968
4,369
8,231

14. Financial instruments

2022 2021
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 121,054 93,123

Page 16

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

15. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Revaluation Reserve
Development reserve
General funds
General Fund
Total Unrestricted funds
Restricted funds
Yom Kippur Appeal
Educational fund
Rabbi's Discretionary Fund
Covid Grant fund
Total of funds		 Balance at 1
November
2021
£
257,000
-
257,000
182,154
439,154
3,334
20,803
1,435
2,700
28,272
467,426		 Income
£
-
-
-
57,737
57,737
-
-
3,000
-
3,000
60,737		 Expenditure
£
-
-
-
(44,061)
(44,061)
-
(600)
(1,537)
-
(2,137)
(46,198)		 Transfers
in/out
£
-
70,394
70,394
(67,060)
3,334
(3,334)
-
-
-
(3,334)
-		 Balance at
31 October
2022
£
257,000
70,394
327,394
128,770
456,164
-
20,203
2,898
2,700
25,801
481,965

16. Summary of funds

Page 17

BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022

16. Summary of funds (continued)

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
November
2021
£
257,000
182,154
28,272
467,426		 Income
£
-
57,737
3,000
60,737		 Expenditure
£
-
(44,061)
(2,137)
(46,198)		 Transfers
in/out
£
70,394
(67,060)
(3,334)
-		 Balance at
31 October
2022
£
327,394
128,770
25,801
481,965

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Difference
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Total		 Restricted
funds
2022
Unrestricted
funds
2022
£
£
-
360,918
23,101
111,897
-
(13,951)
2,700
(2,700)
25,801
456,164
Restricted
funds
2021
Unrestricted
funds
2021
£
£
-
360,918
28,271
86,468
-
(8,231)
28,271
439,155		 Total
funds
2022
£
360,918
134,998
(13,951)
-
481,965
Total
funds
2021
£
360,918
114,739
(8,231)
467,426

Page 18

To

Trustees' Annual Report for the period

Period start date Period end date 1 November 2021 31 October 2022

From

Section A Reference and administration details

Charity name Bristol and West Progressive Jewish Congregation Other names charity is known by BWPJC Registered charity number (if any) 1191437

Charity's principal address 43/47 Bannerman Road

Bristol Postcode BS5 0RR

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Jane Clark Chairperson Elected bycouncil
Peter Brill Vice-Chair Ceased to act
30/01/2022		 Elected by council
Tamar Hodos
Lucas		 Co-Secretary Elected by council
Vicki Collinson Co-Secretary Elected bycouncil
David Jewell Elected bycouncil
Lisa Marrett Ceased to act
30/01/2022		 Elected by council
Iris Segall Elected bycouncil
Sheila Brill 30/01/2022 -present Elected bycouncil
David Dwek 30/01/2022 -present Elected bycouncil
Donovan Hawley 30/01/2022 -present Elected bycouncil
Jennifer Clements Acting Treasurer Ceased to act
30/01/2022		 Elected by council

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

1

Names and addresses of advisers (Optional information) Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document (eg. trust deed, constitution) Charitable incorporated organization (CIO) How the charity is constituted (eg. trust, association, company) Elected by council Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

TAR

March 2012

2

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)		 The objects of the CIO are the advancement for the public benefit of the
Jewish religion in accordance with the Principles and Affirmations of
Liberal Judaism (“the Principles”) by: (a) the provision of religious
services in accordance with the Principles; (b) the provision of religious
rites and ceremonies in accordance with the Principles; (c) the provision
of religious education in accordance with the Principles; and (d) the
advancement of charitable and community activities for the benefit of the
public generally within the Area of Benefit.
BWPJC provides a place of worship and with regular Jewish religious
services, and festival activities for the Jewish population of the
surrounding area.
BWPJC provides Jewish input, support and dialogue with the local
council, other faith groups, community and national organisations and
schools.
Members are representative on local interfaith groups, and national
groups to represent the local Jewish Community (such as SACRE locally
and Board of Deputies, nationally) and work closely with the Community
Security Trust and Avon & Somerset police, to keep our local Jewish
population safe.
All Trustees are aware of the Charity commissions guidance and are
inducted upon starting, and given guidance, and sign the declaration.

Additional details of objectives and activities (Optional information)

TAR

March 2012

3

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

TAR

March 2012

4

Section D Achievements and erformance p

Reopening to face to face services, post pandemic. Summary of the main achievements of the charity Maintaining hybrid service with online Zoom option for people who are during the year unable to travel to services, to increase inclusion and community cohesion. Educational visits to schools and also hosting interested parties at the synagogue to visits (Bristol and Bath schools, Police etc). Maintaining a stable membership. Providing a Jewish education on site on Saturdays for Jewish children, from babies to young people reaching Bar/Bat Mitzvah, and youth group for adolescents.

Providing life cycle activities from baby naming ceremonies, through to bereavement support, assisting in funerals and shiva activities.

TAR

March 2012

5

Section E Financial review

Brief statement of the charity’s policy on reserves

The Council of BWPJC has determined that reserve funds should be maintained for the following reasons:

Details of any funds materially in deficit

None.

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Alexandra Cohen Full name(s) Linda Motz Position (eg Secretary, Chair, Treasurer Secretary etc)

TAR

March 2012

6

Date 11101124 TAR Mar¢h 2012