Our Ref: BR002
The Trustees Bristol & West Progressive Jewish Congregation 43-47 Bannerman Road Easton Bristol BS5 0RR
10 July 2026
Dear Linda and the Board
Bristol & West Progressive Jewish Congregation - year ended 31 October 2025
We have now prepared the annual accounts of the charity and the following documents have been released for e-signature via AdobeSign:
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Accounts
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Letter of representation
Once you have completed this process the documents will be passed to us to e-sign, after which the final PDF documents will be emailed to you for download.
Annual accounts
The accounts have been prepared using the information and explanations supplied by you. Once you are satisfied that the accounts are complete and correct in all respects I would be grateful if you could please e-sign the accounts.
Letter of representation
In preparing the accounts we have relied on various representations and statements made to us by the trustees. Our understanding of those statements is set out in the letter of representation. Please read this letter carefully and, once you are happy with the representations made, please e-sign the document.
Please do not hesitate to contact me if you have any questions at all.
With kind regards
Yours sincerely
Ben Sheils FCCA
holderandcombesaccounting.co.uk hello@holderandcombes.co.uk Facebook
Registered Address: 117 Farringdon Road, London EC1R 3BX (no post please) | Company Number: 12531339 | VAT: GB 345 3571 96 | ACCA Registered Practice: 5073184
BRISTOL & WEST PROGRESSIVE JEWISH CONGREGATION TRUSTEES REPORT FOR THE YEAR ENDED 31 OCTOBER 2025
Trustees
Jennifer Clements, Chair (appointed 02/25) Naomi Bloomer, Vice Chair (resigned 02/25) David Dwek, Vice Chair (appointed 02/25) Adam Kessler, Secretary (appointed 02/24) Vicki Collinson Trustee Linda Motz, Treasurer (appointed 02/24) David Jewell, Trustee (resigned 04/25) Karen Warren, Trustee (appointed 04/25) Yoav Ben Shlomo, Trustee (appointed 02/24) Lisa Marrett, Trustee (appointed 02/25) Ray Woolfe Trustee (appointed 02/25, resigned 02/26) Emma Sadeghi, Trustee (appointed 02/26)
Charity registered
number 1191437 Principal office 43/47 Bannerman Road Bristol BS5 0RR Accountants Holder & Combes Accounting Ltd Suite 33, Unit 2, 94A Wycliffe Road Northampton NN1 5J
Page 1
TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025
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 2024 to 31 October 2025.
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 provision 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 deficit shown on the Income and Expenditure Account of £4,649 does not take account of any liabilities that may be owed by BWPJC or amounts due to BWPJC at the period end. The surplus is 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.
Page 2
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
Risk Management
A medium-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 governed 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 and signed on their behalf by:
Linda Motz (Jul 13, 2026 22:58:03 GMT+1)
…………………………………….
07/13/2026
Date:………………………………….
Page 3
BRISTOL & WEST PROGRESSIVE JEWISH CONGREGATION
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 OCTOBER 2025
Independent examiner's report to the trustees of Bristol & West Progressive Jewish Congregation
I report on the accounts of the Bristol & West Progressive Jewish Congregation for the year ended 31 October 2025, which are set out on pages 1 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with 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 consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ben Sheils, for and on behalf of H&C Accounting Ben Sheils, for and on behalf of H&C Accounting (Jul 14, 2026 00:22:12 GMT+2)
Name: Ben Sheils FCCA Relevant professional qualification or body: ACCA Address: Suite 33, Unit 2, 94A Wycliffe Road, Northampton, NN1 5JF Date:
BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION
DETAILED INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 OCTOBER 2025
| INCOME Membership income Donations and appeals Income tax recoverable Rabbi's discretionary fund Donations for YKA HHD donations Communal Seder School visits Funeral services Course fee Bet din Liberal Judaism Sundry income Grants Interest received EXPENDITURE Wages and salaries Employers National Insurance Staff pension Staff training Rabbinic expenses LJ Congregational Assessment Fee Community weekend Food and refreshments Purchases for shop Repairs and maintenance Cheder expenses Cleaning Utilities Insurance Board of Deputies YKA expenses Education fund Sundry expenses Rabbi's discretionary fund - assistance Donations Telephone and internet Bank charges Safeguarding and consultancy IT software and consumables Printing postage and stationery Accountancy Surplus/(Deficit) of income over expenditure |
2025 2024 43,586 47,398 4,270 5,898 - 17,884 50 - 7,228 4,251 945 650 955 914 2,900 2,847 1,688 792 - 80 200 600 893 234 15,000 - 3,404 3,803 81,119 85,351 21,905 24,363 3,627 4,710 6,011 6,338 883 395 683 2,029 9,381 5,837 517 1,046 1,648 1,611 434 233 15,807 2,502 362 657 3,569 3,287 3,252 3,253 4,083 4,010 - 25 4,198 4,381 1,054 1,880 750 243 2,505 1,950 250 250 956 902 489 525 197 701 1,359 1,497 1,413 262 435 915 85,768 73,802 (4,649) 11,549 |
|---|---|
BRISTOL AND WEST PROGRESSIVE JEWISH CONGREGATION
STATEMENT OF ASSETS AND LIABILITIES AT 31 OCTOBER 2025
| 2025 | 2024 | |
|---|---|---|
| Cash funds | ||
| Natwest Current Account | 28,777 | 34,375 |
| Lloyds Rabbi's Discretionary Fund | 6,717 | 9,172 |
| COIF Deposit Account | 80,334 | 76,931 |
| Other monetary assets: | ||
| Gift Aid | 21,285 | - |
| Expected Gift Aid | 10,000 | 21,000 |
| Membership arrears | 4,373 | 3,480 |
| Assets retained for the charity's own use: | ||
| Freehold land and buildings | 252,000 | 252,000 |
| Scroll & Fittings | 8,918 | 8,918 |
| Stock | 200 | 200 |
| Liabilities | ||
| Outstanding bills | 1,200 | 166 |
| Accruals | 1,200 | 1,200 |
| PAYE/NI | 302 | 302 |
| Pension | 250 | 250 |
| Gift Aid for Yom Kippur Appeal | 1,000 | - |
| Yom Kippur Appeal | 6,351 | 3,361 |
| Deanfield | - | 1,196 |
10 July 2026
Your Ref: BR002
Holder & Combes Accounting Ltd 117 Farringdon Road London EC1R 3BX
Dear Sirs
Bristol & West Progressive Jewish Congregation
During the course of your preparation of the accounts of the charity for the year ended 31 October 2025, the following representations were made to you by the trustees.
We acknowledge our responsibility as trustees for the preparation of the accounts in accordance with the applicable law and the Charities SORP, and for making appropriate and accurate representations to you.
We confirm that:
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Accounting Records: All accounting records and relevant information have been made available to you for the purpose of preparing the accounts, including minutes of all trustee and member meetings.
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Transactions and Disclosures: All transactions undertaken by the charity have been properly reflected and recorded in the accounting records. We have disclosed all material transactions and related party relationships in accordance with applicable accounting standards and charity regulations.
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Liabilities and Commitments: The charity had no liabilities or contingent liabilities at the balance sheet date that are not disclosed in the accounts.
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Post Balance Sheet Events: There have been no events since the balance sheet date which would materially affect the accounts or require disclosure, other than those already disclosed.
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Loans and Guarantees: The charity has not made any loans, quasi-loans, credit transactions, or provided guarantees or security for such arrangements to any trustee or person connected with them.
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Related Party Transactions: We have disclosed to you all related party transactions relevant to the charity, and are not aware of any further matters requiring disclosure under the Charities SORP.
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Capital Commitments: The charity has not contracted for any capital expenditure not disclosed in the accounts.
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Charitable Status and Legal Compliance: We confirm that the charity has operated in accordance with its charitable purposes and governing document, and has complied with relevant laws and regulations, including those of the Charity Commission.
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Public Benefit: We confirm that we have complied with our duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising our powers and duties.
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Going Concern: We consider the charity to be a going concern and have no reason to believe this status will change in the foreseeable future.
Yours faithfully
Linda Motz (Jul 13, 2026 22:58:03 GMT+1)
For and on behalf of Bristol & West Progressive Jewish Congregation
BR002 - Accounts 2025
Final Audit Report
2026-07-13
Created: 2026-07-13 By: Lily Roberts (lily@holderandcombes.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAeea8QVMC9iy5uqVGsPghV_3wqa60krCd
"BR002 - Accounts 2025" History
Document created by Lily Roberts (lily@holderandcombes.co.uk)
2026-07-13 - 4:42:07 PM GMT
Document emailed to Linda Motz (treasurer@bwpjc.org) for signature
2026-07-13 - 4:42:12 PM GMT
Email viewed by Linda Motz (treasurer@bwpjc.org)
2026-07-13 - 9:52:09 PM GMT
Document e-signed by Linda Motz (treasurer@bwpjc.org)
Signature Date: 2026-07-13 - 9:58:03 PM GMT - Time Source: server - Signature Appearance Selected: DRAW
Document emailed to Ben Sheils (ben@holderandcombes.co.uk) for signature
2026-07-13 - 9:58:04 PM GMT
Email viewed by Ben Sheils (ben@holderandcombes.co.uk) 2026-07-13 - 10:21:08 PM GMT
Signer Ben Sheils (ben@holderandcombes.co.uk) entered name at signing as Ben Sheils, for and on behalf of H&C Accounting
2026-07-13 - 10:22:10 PM GMT
Document e-signed by Ben Sheils, for and on behalf of H&C Accounting (ben@holderandcombes.co.uk) Signature Date: 2026-07-13 - 10:22:12 PM GMT - Time Source: server - Signature Appearance Selected: MOBILE_TYPE Agreement completed. 2026-07-13 - 10:22:12 PM GMT