## **BRISTOL & WEST PROGRESSIVE JEWISH CONGREGATION**
## **TRUSTEES REPORT YEAR ENDED 31 OCTOBER 2023**
## **Trustees**
Jennifer Clements, Acting Chair (appointed 02/24) Donovan Hawley, Chair (Resigned 02/24) Naomi Bloomer Vice Chair (appointed 02/24) Sheila Brill, Vice Chair (Resigned 02/24) Adam Kessler, Secretary (appointed 02/24) Alex Cohen, Secretary (appointed 29/01/2023, resigned 12/23) Tamar Hodos Lucas, Secretary (resigned 29/01/2023) Vicki Collinson (Trustee, CoSecretary) Linda Motz, Treasurer (appointed 02/24) Eilah Berlow, Treasurer (appointed 29/01/2023, resigned 12/23) Jennifer Clements, Treasurer (resigned 29/01/2023) David Jewell, Trustee Lisa Marrett, Trustee (resigned 29/01/2023) Iris Segall, Trustee (resigned 29/01/2023) Ariel Chapman, Trustee (appointed 26/01/2023) David Dwek, Trustee Yoav Ben Shlomo, Trustee (appointed 02/24)
**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
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## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2023**
The Trustees present their annual report together with the income and expenditure account of the Bristol and West Progressive Jewish Congregation for the year 1 November 2022 to 31 October 2023.
## **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)'.
## **Activities undertaken to achieve objectives**
The charity's work is supported by income from members' subscriptions, voluntary donations and occasional grants.
## **Financial review**
## **Trustee Responsibilities**
The Charities Act 2011 requires the trustees to prepare financial statements each year in accordance with the current regulations. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the year. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Financial Review**
The accounts have been prepared on a receipts and payments basis in accordance with the Charities Act 2011. Therefore, the defit shown on the Income and Expenditure Account of £12,690 does not take account of any liabilities that may be owed by BWPJC or amounts d ue to BWPJC at the period end. The surplus is in in line with the expectations of the Trustees, and the Trustees continue to be in a position to hold sufficient reserves to cover variable running costs for at least 6 months and to have a contingency for any other emergencies
## **Reserves**
## **Restricted funds**
The charity holds restricted funds consisting of donations or endowments received for specific purposes.
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## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023**
## **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.
## **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.
Approved by order of the members of the board of Trustees on and signed on their behalf 5/9/2024 by:
## Adam Kessler
…………………………………….
20/9/2024 Date:………………………………….
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**Charity Name No (if any) Receipts and payments accounts For the period** Period start date **To** Period end date **from** 01/11/2022 31/10/2023
## **Section A Receipts and payments**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Beit Din 200 - - 200
Cheder income
Communal Seder 660 - - 660
Community Weekend 1,350 - - 1,350
460 460
Course fee
Donations 8,588 - - 8,588
- 3,425 - 3,425
Donations for RDF
Donations for YKA 3,497 3,497
41,139 - - 41,139
Subscriptions
178 178
Subscription arrears
Funeral Services 970 970
HHD donations 570 570
Interest income - 2,734 2,734
School visits 2,354 2,354
Shop income 132 - - 132
Tree of Life
Rabbi Discretionary fund 5,000 5,000
Sub total (Gross income for
AR) 56,601 11,922 2,734 71,257
A2 Asset and investment sales,
(see table).
- - - -
- - - -
Sub total - - - -
Total receipts 56,601 11,922 2,734 71,257
A3 Payments
Advertising and marketing 45 - - 45
Audit and accountancy fees 1,275 - - 1,275
GoCardless and People's Fundraising
fees 339 - - 339
Board of Deputies 495 - - 495
Cheder expenses - 514 - 514
Cleaning 3,191 - - 3,191
Covid grant disbursement - - -
Educational fund payments
32 1,200 - 1,232
Pension costs 7,681 5,342
Community weekend expenses 1,012 1,012
Food and refreshments 598 598
General expenses
317 317
Gifts to Bnei Mitzvot, thank you presents
-
Insurance 4,554 4,554
IT software and consumables
1,172 1,172
LJ Congregational Assessment Fee 15,596 15,596
Printing and stationery 4 4
Rabbi's medical expenses 400 400
Rabbinic Expenses
2,952 2,952
Repairs and Maintenance 10,504 10,504
Safeguarding and consultancy 650 650
Rabbi's discretionary fund - assistance
3,301 3,301
Salaries 17,262 19,601
Staff training 90 90
Subscriptions
Telephone and internet 597 597
Tree of Life expenses 454 454
YKA 4,353 4,353
Utilities 5,359 - - 5,359
Sub total [ 74,580 ] 9,368 - 83,947
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4
**----- Start of picture text -----**
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - -
Total payments 74,580 9,368 - 83,947
Net of receipts/(payments) - 17,979 2,555 2,734 - 12,690
A5 Transfers between funds - 7,800 7,800 - -
A6 Cash funds last year end 24,852 25,801 70,394 121,047
Cash funds this year end - 927 36,156 73,128 108,357
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Section B Statement of assets and liabilities at the end of the period
Unrestricted Restricted
Categories Details funds funds
to nearest £ to nearest £
B1 Cash funds Natwest Current Account 7,911 16,734
Rabbi's Discretionary Fund - 11,122
COIF Deposit Account - 73,128
Lloyds current
Total cash funds 7,911 100,984
(agree balances with receipts and payments
account(s)) Agreement Error Agreement Error
Unrestricted Restricted
funds funds
Details to nearest £ to nearest £
B2 Other monetary assets Membership arrears (maximum 6,475 -
collectable)
Gift Aid (rough approximation) 21,000 -
- -
- -
- -
- -
Fund to which
Details asset belongs Cost (optional)
B3 Investment assets -
-
-
-
-
Fund to which
Details asset belongs Cost (optional)
B4 Assets retained for the Freehold land and buildings 252000 -
charity’s own use Scrolls and fittings 8918 -
Stock 200 -
-
-
-
-
-
-
Fund to which Amount due
Details liability relates (optional)
B5 Liabilities Yom Kippur Appeal 3,361
Deanfield 1,196
Outstanding bills 1,292
PAYE/NI 220
-
Signed by one or two trustees on behalf of all the trustees Signature Print Name
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5
Sara Gra££ & Co
CHARTERED ACCOUNTANTS
Independent examinefs report to the tstee9 of 8ri5tol & West Progressive Jewish
Congregation
I report on the accounts of the Bn5tol & West Progressive Jewish ConggatIon for the year ended 31
October 2023. which are sel out on pa9es 1 to 5.
Respectlve responslblllttes of trustees and examlner
The charivs trustees are responsible for the preparation of the aunts. The charity's trustees
consider that an audit is not required for this year under section 144{21 of the Chartbes Act 2011 {the
2011 Act) and that an independent examination is needed.
It Is my responsibility to=
examine the accounts under section 145 of the 2011 Art
to follow the procedures laid down in the general Directions given by the Charrty Commission
under section 14515llbl of the 2011 Act.. and
to state whether particular matters have Come to my attention.
Basls of Independent examiners report
My examination wa$ Carried out in accordan with the general Dire¢tions gNen by the Chanty
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented wth those records. It also includes consideration of any
unusual items or disclosures in the accounts. and seeking explanations from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit and consequentty no opinion 1$ gNen as lo whether the accounts present a
'Irue and fair vtew and the report is limited to those matters set out in the statement below.
Independent examlnefs statement
In connection with my examination. no matter has come io my attention..
{1) which give5 me reasonable (2use to believe that in any material respect the requirements..
to keep accounting records in accordance vrith section 130 of the 2011 Ac( and
to prepare accounts whith acrd with the accounting records and comply wlh the
accounting reqU1ments of the 2011 Act
have not been met- or
12) to which, in my opinion, attention shoukl be dr¥wn in order to enable a proper undeTStanding of the
accounts lo be reached.
Name.. Sara Graff
Relevant professional qualification or body.. ACA ATII
Address.. 28 Minchenden Crescent London N14 7EL
Date 4 September 2024
Priiicipal Sara Gra*f ACA ATII
28 Minchenden Cresient London N14 7EL
T 020 8882 6847 F 020 8886 1624 E info
saragraff.co.uk