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: - Accounts - 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: - examine the accounts under section 145 of the 2011 Act; - 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 - 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: - to keep accounting records in accordance with section 130 of the 2011 Act; and - 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: 1. 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. 2. 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. 3. Liabilities and Commitments: The charity had no liabilities or contingent liabilities at the balance sheet date that are not disclosed in the accounts. 4. 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. 5. 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. 6. 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. 7. Capital Commitments: The charity has not contracted for any capital expenditure not disclosed in the accounts. 8. 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. 9. 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. 10. 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