Charlty Reglstratlon No. 1195412
BOURNEMOUTH HEBREW CONGREGATION CIO
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 OECEMBER 2024
BUSINESS
ADVISORS
& AC¢OUNTANT5
10 Brid8e Street
Christchurch
Dorset
BH23 IEF

BOURNEMOUTH HEBREW CONGREGATION CIO
CONTENTS
Page
Company information
Statement Of Tru5tee5' Re5pOn5ibili￿eS report
Statement of Statemènt of Trustees, responsibilities
responsibilities
Independent auditor's report
10-13
Statement of financial activities
14
Balance sheet
Is
Notes to the financial statements
16-30

BOURNEMOUTH HEBREW CONGREGATION CIO
COMPANY INFORMATION
Trustees
M Ozdamar
S H White
I Weintroub
M Dexter
(Appointed 20 June 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 20 June 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
A Blumenthal
MrEKurt
Ms 8 Gould
A J Ozdamar
Ms E Roberts
Ms L Berlyn
Ms I Cowland
Mr L Osirove
Mr J Marriott
Charlty number
1195412
Audltor
TC Group
10 8ridge Street
Christchurch
Dorset
BH23 IEF

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial statements for the year ended 31 December 2024.
The ff nancial Statements have been prepared in accordance with the accounting policie5 set out in note I to the
linancial 5tatement5 and comply with the charity's governing document, the Charitie5 Act 2011 and
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities pEparing
their accounts in accordance with the Financial Reporknng Stsndard applicable in the UK and Republic of Ireland
IFRS 1021~ las amended for atcounting periods commenting from l January 20161
Oblectlves and actSvltles
The purpose and objetts of the Charity are the promotion. preservation and observation of orthodox Jewish
tradition. for the public benefit. It aims to provide the environment. leadership and tools to enable it5 members
and visitors to lead a full and worthwhile lile in the orthodox Jewish ¢radition. thus achieving its purposes and
objects.
The aC￿vItIeS eurrently tarrled out by the Charity. in furtherante of its aims and all for the publlc beneflt, can be
broadly categorlsed into the following types:_
The provision of a place of worship. religious and communal activities and support for those in need
The provision of a mikvah lor ritual immersion
Burial rites in accordance with the orthodox tradition
Arranging communal events and activities
The Charity carries out a wide range of activities in pursuance of its charitable aims. Re8ular services and
religious and communal social acts'vities are carried out throu8hovt the year. A range of communal events and
activities, including the operation of the Shul shop, are offered to members and non-members, to enhance the
community spirit in the orthodox tradition. The popularity of these services and the level of MeMbe￿hIp allow
the Trustees to rnonitor the success of the activits'es. The Charity has its own cemetery at Throop in
Bournemouth and provides burial rites in the orthodox tradition for members and non-mernbers alike, in both
ts cernetery and in local authority cemeteries where it has been allocated areas for Orthodox jewish 8urial.
The Trustees consider all the Charity's activities are of benefit to all those who worship at, and identify with,
our Synagogue.
The Trustees have considered the Charity Commi$5ion's 8uidance on public benefit and reflect this in
membership fees charged to its member5.

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Achlevements and perfomiante
The Congregation. like most charitie5 has continued to be afferted in its artivities Since the cO￿d 19 pandernlt
and the then lifting of restrictions. The Congregation has shown in the past year an increase in its èctivities and
the supply of social activity. to bring religious attendante and social events to prtrpandemit levels.
Rabbi Lionel Rosenfeld led the congregation during the month of January 2024. Rabbi and Rebbetzin Lewis
started to serve the Congregation as the full-time religious leaders on I" February 2024.
The Congregation tontinues to have to safeguard its security following the existential threat of increasing anti-
Semitism following the tragic events of the Hamas terrorist attack against the citizens of Israel on October 7
2023. The reverberations around the world resulted in a sharp rise in antisemitism to levels not seen since
before the Second World War. The Bournemouth Community Hebrew Congre8ation reacted immediately to the
many challenges that the conflict brought. The Bournemouth Jewish Community in response were bonded bv
prayer and tzedakah the Hebrew word for philanthropy and charity. A form of social justs'ce in which donors
benelit from givin8 as much as the recipients do in receiving.
All services have been maintsined and the initiatives have been successful in the challenge of p05t pandemic
ctivity, the War on Israel, and the other Rabbinical leadership arrangements that the Community has needed
to deal with.
The Con8reBatr'on as 8HC CIO continues to be run by a Board of Mana8ement under the leadership of t5
Executr've consisting of its Chair and two vic￿chaIrS under the guidance as required of the three Senior
Tru5tee5. Followin6 the Annual General Meetin8 of the Con8re8ation on 19 May 2024 the Board is made up a5
set out below in thi5 report. The Board have continued to be instrumental in formulatin8 and delivering many
activities during thi5 reported year. The Board of Management have worked tirele551y and enthusiastrally
thrgughout the period with the Rabbi and Rebbitzen Lewis in encouraging the membership to en8a8e in the
rèligious and social athvity tsf the Congrègatton to the benefit of all.
The Board of Management rèalignèd the accoun￿n$ date to 31st DÈcembèr in Èach year and thèrefore the
latest actounts show the tirnancial position of the Congregation as at ihe 31 December 2024. During this
accounting year Substrip￿onS ha￿ maintained a lair level of incomè.

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
The Board of Management brought renewed vigor to the community and whilst the historic trend for
membership had been in decline for several years, a key strate8y was enacted to embrace both new and
existr'ng members. This is reflected in the decision of the Congre8ation at the Special General Meetiig referred
to in the Tr(Jstees' report last year to agree the sale of the Synagogue complex in Wootton Gardens, and to
purchase alternative premises belon8in8 to the Bournemouth Reform Con8re8ation in Christchurch Road
Bournemouth to be reconsecrated to meet the religious objects of the Congregation. Although transaction5
were not hnalised during the current financial year the Board 15 en8a8ed in bringing the transacti￿$ to a
conclusion. which it is expected will increase the existing membership of the Congregation that continues to
welcome new members moving to Bournemouth. This regeneration appear5 to be against the trend for mary
provincial towns nationwide. C05t saving measures have been continued and have enabled the con8regatk)n to
navigate in a prudent financial manner.
The kosher Shop run by the Congregation in it5 premi5e5 ha5 continued to operate throughout the period and
has delivered an essential service to the tongregation and the Community. Both the Shop sales and expenses
have been controlled during thè yèar to achieve best use of the Charity's funds.
The overall at￿VI￿e$ remain consistent with expectattons and are considered to be in aecordance with the
Charity's key objecrives. The Trustees are satssth.ed that ihe achievements in the year have maintained the
Orthodox Jewish religious experience for its members and visitors. The Trustees have reviewed the activi￿e5
and performance of the Charity against its. objectives and are satisfied that the performance has ccntinued to
enable the oblectr.ves to be met. The Congregation has welcomed visiis from schools. other educatr.onal
institutions and from the wider secular community to its premises to be taught about judaism and its praetice
whilst working closely with the Council ol Christians and Jews to combat antrsemitism.
The rebranding that was launched in 2022 for the Bournemouth Community Hebrew Congregation has proved
positive and the website www.bhcshul.co.uk and enhancements to digital communications, conts'nue to draw
praise from the members and many visitors - to promote the Community aspect of all the undertakings on
behalf of the members.

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnan¢lal revSew
The net incoming resources for the year are Set out on page 14. The Tru5tee5 con5ideT the
expenditure in the year has fully enabled the objectives of the Charity to have been met during the
vear. This year the Charity rectsgni5es a defi.cit of £38.915 with the total funds carried ftsrward being
£1.721,383. The Charity's main income continues to be subscriptions. donations. shop and burial
income. Legacy Income is noted separately within the atcounts.
The principal risk facing the Charity is the fall in membership of its ageing community. This woukj
affect membership subscriptions. its primary funding source. and all areas of other income, however
making corresponding cuts in expenditure is problemats'c. The Executive and the Trustees are
managing this risk by actively encouraging and welcoming new members and providing activitr'es that
would be attractive to these new and existing members, as well as exercising tight fiscal control 0￿r
expenditure, for example by negotiating more favourable terms for major expenditure items such as
insurance and utr'lity bills. With the continuance of the war waged by Russia in Ukraine, the
management of utility bills is challen8in8, efforts have been put in place to reduce consumption,
though this is tr'me consuming, but it is expected that if the con8re8atr.on is successful in acquirin8
new premises it is expected that out8oin8s on utility bills and daily expenditure should be reduced.
We have also reviewed and implemented enhancements to the security arrangement5 Wlthin the
establishment and for the benefit of our, office staff, security team, volvnteers and member5.
During the year, the rnikvah was maintained by remedial works, which resulted in considerable effort
and time- to which we thank those volunteers involved. Consequently. these and other inflationary
effects have had a direct cost impact on the CharitV'5 financial results and plannin8.
There are no restri¢tions on the Charity's Power to invest. Whilst acknowledging that the Chariiatle
fund5 may be invested in any type ol inve5trnÈnt. the Trustees continue to review at regular intervals,
with the Executivè, the Charity's requirements and revise the Investment Strategy a¢tordingly,
subject to the principles below.
The Trustees atknowledge the need therefore to monitor the future vagaries of the markets elosely
and consider, bearing irn mind the current economic climate. the need to review the congregation's
investment strategy proactively. thus aiming to protert capital to meet capitsl expenditure which
may become necessary in the luture. especially should the sale of premises and acquisition of new
premises be completed. Cash funds a￿ currently being held in various building societies and bank
accounts until decisions regarding the premises have been finalised.
The Trustees have examined the requirement for free reserves which are those unrestricted funds
not invested in land or fixed assets. designated for specific purposes or otherwise committed.
available to be spent at the Trustees. discretion in furtherance of the Charity's objectives. The
Trustees consider that the Charity has a requirement for free reserves to be sufficient to cover
general management, administration and support costs on a short-term basis of up to one year, to
avoid cash flow diffi'culties should the main source of it)come, membership subscriptions. be under
threat.
In addition, free reserves are required at the current time to enable the rtrl¢xation or renovation of
the Synagogue building in the future. The level of free reserves at the year-end date stood at
£706,82512023 - £746,415), a level which the Trustees consider to be in accordance with the above
requirements. Additionally, £373.925 12023 £373,925) has been designated for relocation or
renovation expenses. Restricted reserves stood at £9.64012023- £9.5581. as set out in note 17.

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Future plans
The plan for the forthcoming year is to continue to promote. preserve and observe our Orthodox Jewish
tradition. increase membership where p055ible. generate income from other activities. take nece55ary
measures to eliminate operating losses and to continue to retain and improve stability within the communitv.
Following the recommerndation in 2019 by Historic England to Grnde 2 list the Synagogue Prayer Hall. the
Trustees applied io the Ministry for a review of their decision. unfortunately a review was refused. This has
resulted in difficulty in selling the complex and affected the valtse. It also. because of the cost of future
maintenance of the complex, made the need to sell and move imperative. Nevertheless the Trustees have
realized the need to preserve the history and records of the Congregation which now approaches 120 ￿arS
since its foundation. and is working with firstly the Dorset History Centre based in Dorchester, which has
provided expertise in archiving and storing Congregation's historical records.. and secondly by the bving Stones
Project, which has received a grant from The National Lottery to record the burials in the Congregation's three
cemeteries.
During the year the congre8atr.on has continued to maintsin the Wootton Gardens complex to keep it safe and
accessible to the members and visitors until the Congregation vacates the premises.
Strurture, governance and management
Bournemouth Hebrew Congregation was founded in 1905 At the turn of the Twentieth Century there were
already jewish families living in Bournemouth and, in 1905, a Hebrew Congregatr'on was established. There
followed six years of rneetin8 for weekly Services in temporary accommodation before in 1911 a Syna808ue
wa5 built, in Wootton Gardens, a cul-de-sac off the main Christchurch Road. The Con8reBation consisted of
fewer than 50 families. The Bournemouth Hebrew con8re8atr.on grew and thrived, and established a5 a charity
by its constitutr'on, which was first adopted 26 AUG 1999 in the re8iSter of Charity Commission for En8land and
Wales, re8lStration Charity number 1152775.
In 2022 a new charity format, Wa5 established by transfer of the assets from the former becomin8 a Charity
Incorporated Organisation CIO which wa5 registered 05 August 2021 in the register of Charity Commission for
En8land and Wale5, registration Charity number 1195412. The Charity IS 8gverned by its constitution whi¢h
wa5 last amended 30 October 2022. The charity 1195412 commenced its activities by the election of it5
Tru5tee5 On 01 March 2022. The Tru5tee5 whg served during the year and up to the date of signature of the
linancial statements were..
M Ozdamar
S H White
I Weintroub
SLurie
M Dexter
IAppoinied S August 20211
(Appointed S August 20211
(Appointed S August 20211
(Appointed l March 2022 and Resigned 19 May 20241
(Appointed l March 2022. ￿Signed 19 May 2024, ctropted
20 June 20241
(Appointed 19 May 2024- His 3rd consecutive year on the
Board)
IAppointed l March 2022 and Resigned 19 May 20241
(Appointed 20 June 20241
(Appointed l March 2022 and Resigned 19 May 20241
(Appointed l March 2022 and Resigned 19 May 20241
(Appointed l March 2022 and Resigned 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
A 81umenthal
S Pinner
L Berlyn
C Rein
B L355rnan
A Levey
B Gould
EKurt

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF TRUSTEES, RESPONSIBIL￿lEs REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
J Cowland
E Roberts
A Ozdamar
L 05trove
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
(Appointed 19 May 20241
IAppointed 19 May 20241
J Marriott
The Synagogue is organised under the management and control of the governing body. 1.the Board"), whose
members, together with the elected Senior Trustees, comprise the Charity Trustees. The Board in total consists
of up to 14 elected members.
The Executive consists ol the Chair and up to 2 Vice Chairs.
The Board offer themselves for election at each Annual General Meetin8,' and may serve in Executive position5
for a maximum of two consecutive years.. the non-Executive members 3 consecutive years bar the Senior
Tru5tee5 who may serve for 10 con5ecytive years. Messrs White. Weintroub and Ozdamar were originally
appointed a5 Senior Trustees in the lormer charity (Charity Number 11527751. All positions are available to
Member5 of the Congregation though Wardens must be male members. Board member5 are elected at each
Annual General Meetin8. They may hold Executive positions for up to two consecutive years and non-Executive
position5 for up to three con5ecytive year5.
Senlor Trustees
The current Senior Trustees are Mr. Stephen H White. Mr. Ivor E. Weintroub and Mr. Mahir Ozdamar. The Senior
Trustees are all members of the ¢on8re8ati¢n who have previously been the Presideni of the previous Charity or
the Chair ol the CIO.
A Sènior Trustee is elected by the membèrs at a gèneral meefjng. and serves untll thè earlier of retlrement, ten
vears, service as such or ceasing to be a member of the congiegation. or removal Irom office by the members
at a general meetlng.
The Board Is elected by the members at an Annual General Meet6n8 and serve until the next Annual General
Meering when they step down and are entitled to be re-elected at that meen"n8 unless having served the
maximum successive period of years in the offi.ce from which they are standing down when they must retire
from that office for at least one year.

OURNEMOLfFH HEBREW CONGREGATrON CIO
ATEMENT OFTRUSTEES. RESPONSI8ILmEs REPORT IcopinNUEDI
FOR THE YEAR EAIDED 310ECEMBER2024
Funds held a$ Custtxllan trustse on behall of othe
The Charity holds funds for third parties. These are primarily the assets of the Boumemouth Hebrew
Congregation Charitable Trust IBHCCTI, and the Welfare Fund.
In addition. monies are collected for the Chief Rabbinate. the Boartl of Dep￿leS and Chessetl (Welfarel. These
funds are included in creditors on the Sthtement of Financial Position of the Bournemouth Hebrew
Congregation and ale frequently reviewed to ens¥re safe custody and 5egre8ation from the Charity'5 Qwn
assets.
The artivilies ofihe BHCCT have been incorporated in of the Boumemoyth Hebrew Congregation, and Its
objettives are considered to be in line with thai ot the congregation. The monies collerted on behalf of the
oihèr partles are voluntsry payments, collected through the subscription irwoites of Bournemouth Hebrew
Congregation, and paid over to these parties at regular intèrvals. The Trustees ensure that there are sufficlent
cash reserve5 to pay the thlrd parties as required.
Eb*nts slnce the end of the P•rl
Information relatln6 to events since the end of the year is 8i¥en in the notes to the fin4n¢ial statements.
Wè are especialty grateful to the many volunteers who w've their time and expertise, and for all those who
provide gift5 and Legacy provisions, that the Charity, the Boumtmouth Hebrew Con8regation knawn as The
8ournemouth Community Hebrew Congregation can continue to serve its mtrnbers and the wider Community
as an Orthodox Hebrew Conwe8atS0n.
TheTru
s •ppmed tsythe B￿r￿ olTruslees.
M 02damar
Chair Board o
Dated..
agement

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF STATEMENT OF TRU5fEES' RESPONSIBILMES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are responsible for preparing the Statement Of Trustees. Responsibilities Report and the financial
statements in accordance with applicable law and United Kin8dom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and 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 the iniomin8 resources
and application of resources of the charity for that year.
In preparing these financial statements, the Trustees are required to:
select suitable 3ccounting policie$ and then apply them con515tentlv.'
- observe the methods and principle5 in the Charities SORP..
make judgemènts and estlmaiès that arè reasonablè and prudènt..
state whether applicable accountlng standards have been followed. subject to any material departures disclosed
and èxplalned in the flnancial statemenis.. and
prepare the financlal statements on the going concern basis unless It is inappropriate to presume that the charitv
will Con￿nUe In operatton.
The Trustees are responslble for keeping sufficSent accounting records that 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 IAccounts 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 takin8 reasonable steps for the
prevention and detection of fraud and other irregularities.

BOURNEMOUTH HEBREW CONGREGATION CIO
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BOURNEMOUTH HEBREW CONGREGATION ao
Oplnlon
We have audited the financial Statements of Bournernouth Hebrew Congregation CIO (the 'charity'l the year
ended 31 Decernber 2024 which comprise the statement of thnancial activities. the balance Sheet and the notes to
the financial statement5. including a Summary of significant accounting policies. The financial rep(rting
frarnework that ha5 been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The Finonciul Reporting Stundord applicable in the UK and
Republic of Irelond (United Kingdom Generalty Atcepted Atcounn"ng Pradicel.
In our oplnion. the flnancial statements=
give a true and fair view of the stste of the charity's affairs a5 at 31 December 2024 and of its incoming
resources and application of resources. for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting practi￿..
and
have been prepared in accordance with the requirements of the Charities Art 2011.
8asls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilities for rhe audit
of the fi'nunciol statements section of our report. We are independent of the charity in aCcOrda￿e with the
ethical requirements that are relevant to our audit of the financial ststements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Concluslons relatln8 to 8oln8 concern
In audifjng the h"nancial statements. we have concluded that the trustees, use of the going concem basis of
accounting in the preparation ol the financlal statements is appropriate.
Based on the work we have performed. we have not ideniified any material uncertainties relating to events or
conditions that, individually or collectively. may casi signifi.cant doubt on the charity's ability to continue as a
going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with ￿SpeCt to going concern are described in the
relevant sections of this report.
10

BOURNEMOUTH HEBREW CONGREGATION CIO
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE TRUSTEES OF BOURNEMOUTH HEBREW CONGREGATION ao
Other Ib)fOrma￿On
The Trustees are responsible for the other information. The other information cornprises the information included
in the annual report. other than the financial 5tatement5 and our auditor'5 report thereon.
Our opinion on the linanci31 statement5 does not cover the other information and we do not expre55 any form of
assurance conclusion theretsn.
In connectlon with our audit of the thnancial ￿ateMeNtS. our responsibility is to read the other information and. i
doing so, consider whether the other information is materially inconsistent with the fi.nancial statements or our
knowledge obtained in the audit or otherwise appears io be materially misstated. If we idenrify such material
inconsistencies or apparent material misstaiements, we are required to determine whether there is a material
misstatement in the financial staiements or a material misstatement of ihe other information. If, based on the
work we have performed. we Conclude that there is a material misstatement of this other information, we are
required to report that fact.
We have nothing to report in this regard.
Matters on whlch we are requlred to report by excep￿On
We have nothing to report in respect of the following matters in relan.on to which the Charitles IAccounts and
Rèports) RegUla￿onS 2008 require us io report to you if. in our opinion..
the information given in the financial statements 15 inconsistent in any material respect with the Statement
of Tru5tee5' responsibilities report.. or
sufficient accounting records have not been kept,. or
the linancial staternents are not in agreement wilh the a¢countfing rÈcords', or
we have not received all the information and explanations we require for our audit.
Responslbllltles of Trustees
As explained more fully in the statement of Statèment of TrusteÈs' responsibilitles responsibilittès, thè Trustèes
are responsible for the preparation of the fi.nancial statements and for being satisfi.ed that they give a true ènd fair
view. and for such internal control as the Tiustees determine is netessary to enable the preparafjon of financial
statements that are free from material misstatement. wheiher due to Iraud or error. In preparing the fi.nancial
statements. the Trustees a￿ responsible for assessing the charity's ability to continue as a going concern.
disclosing, as applicable. mattels related to going concern and using the going concern basis of aco)unting unless
the Trustees either Intend to cease operations. or have no realisn"c alternative but to do so.
Audltor's responslbllltles for the audlt of the financlal statements
We have been appointed a5 auditor under section 144 of the Charitie5 Art 2011 and report in accordance with
the Act and relevant regulations made or having effert thereunder.
11

BOURNEMOUTH HEBREW CONGREGATION CIO
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE TRUSTEES OF BOURNEMOUTH HEBREW CONGREGATION ao
Our objectives are to obtain reasonable assurance aboul whether the fi.nancial statements as a whole are free
from material misstatement. whether due to fraud or error. and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements on arise
from fraud or error and are considered material il, individually or in the ag8re8ate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial ststements.
Irregularities, including Iraud, are instances of non-compliance with laws and regulations. The extent to which our
procedures are capable of detecting irregularities, includin8 Iraud, is detsiled below.
Extent to which the audit was considered capable of deterting irregularitie5. including fraud
The objectives ol our audit, in respect to fraud. are.. to identify and assess the risks of materia misstatement of
the financial statements due to fraud.. to obtain sufficient appropriate audit evidence regarding the assessed risks
of material misstaternent due to fraud. throtjgh designing and implementing appropriate responses.. and to
respond appropriately to fraud or suspected fraud identified durin8 the audit. However, the primary re5pon5ibility
for the prevention and detection of fraud rests Wlth both those charged with governance of the entr'ty and it5
mana8ement.
Our approach was as follows..
We ident5fied areas of laws and regulattons that could reasonably be expètted io have a material effect on the
linantial statements from our gèneral tommercial and sector experience. and through discussion with the
trustees and other management las required by auditlng standaidsl. and discussed with the trustees and other
management the pollciès and procedures regarding compliance wilh laws and regulations.,
We considered the legal and regulatory frameworks direcily applicable to the fi.nancial statements
reporring framework IFRS 1021 and the relevant tax compliance regulan.ons in the UK..
We considered the legal and regulatory principles in the Charity SORP..
We considered the nature of the industry, the control environment. business performance and KPI¥ for a
religious organisation.,
- We communicated identilied laws and regulations throughout our team and remained alert to any indications of
non-compliance throughout the audit. These include Health and Safety, employment law, buildin6 insurance,
public liability insurance and licencin&
We considered and reviewed the procedures and controls that the charity has established to address risks
identified, or that otherwise prevent, deter and detect fraud- and how senior management monitors those
programmes and controls. These include the review of authorisation limits for bank transactions, authorisation
for BACS payment and review of petty cash controls.
Based on this understandin8 we designed our audit procedures to identify non-compliance with such laws and
regulations. These include Health and Safety, Employment Law and Licencin8. Where the risk was conshyered to
be higher, we performed audit procedures to address each identified fraud risk. These procedures induded..
testing manual journals,. reviewin8 the linancial statement disclosures and testin8 to Supporting doajmentation,.
performing analytical procedures,. and enquiring of management. and were designed to provide reasonable
assurance that the financial statements were free frorn fraud or error.

BOURNEMOUTH HEBREW CONGREGAnON CIO
INDEPENDENT AUDITOA'5 REPORT ICONTINLIEDI
TO THE TRUSTEE5 OF BOURNEMOUTH HEBREW CONGREGATION CIO
Owin8 to the inherent limitation5 of an audit. lhe￿ Is an una¥oidable risk ihat we may not have detected some
material mis5tatement5 in the financial statemenis. even thouBh we have properly planned and performed our
audit in accordance with auditing standards. For example. the further rernoved non-compliance with laws and
re8ulaDons lirre8ularitiesl 15 from the events and transacrions reflected In the linancial ststements, the less likelv
the inherently limited procedures required by aLtditinB Standards would Identify it. The risk is also 8re3ter
regarding irregularities occurrin8 due to fraud rather than error, as fraud involves intentional cotKealment,
lor8ery, collusion. omission or misrepresentatio•. We are not responsible for preventfn8 non-compliance and
cannoi be expected io detect non-cornpliance with all laws and ￿gUlatIons.
A further deScrip￿on of our rèsponsibilities lor the audit of the fi-nantial statements is located on the Financial
Reporttng Council's web51te at.. http.'/lwww.frc.of8.uklavditorsresponsibilitses. This descriptyon forms part ol our
auditor'5 report.
Use ot our report
Thi5 rep¢ri Is mède solely to the tharity's Trustees. as a body, In accordance with Part 4 of the Charltfes IAccounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the chartty's
Trustees those matters we art required to state to them in an auditor5, report and for fio other purpose. Tg the
fullest exient permitted by law. we do noi accepi of assume re5pon5ibility to anyone other than the charity and
the charlty's Trustees as a body, for our audit work. fof this report, oi for the opinlons we have lormed.
D•an Pullen FCCA Isenlor Statutory Audltorl
for and on behalt of TC Group
ststutory Audiior
Office.. Christchurth
Date..
1910512025
TC Group 15 eligible lor appointrneni as auditor of the charity by virtue of lis eli8ibility for appointment as auditor
91 a company under of sethon 1212 of the Companies Art 2LX)6

BOURNEMOUTH HEBREW CONGREGATION CIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUP
FOR THE YEAR ENDED 31 DECEMBER 2024
UnrestrS¢ted Restrlrted
funds
nds
Totsl Unrestrirted Restrlcted
funds
funds
Total
2024
2024
2024
2023
2023
2023
Notes
Income from:
Donation5 and legacie5
Charitable activitr'es
Investment5
194.564
170.402
27.239
3.670
198.234
170,402
27.239
333.740
164,913
18.215
3.257
336.997
164,913
18.215
Total Income
392.205
3.670
395.875
516.868
3.257
520.125
ExpendFturÈ on..
Charitable activitie5
431,202
434,79)
445,920
iii
446,031
Total expendlture
431,202
434,790
445,920
iii
446,031
Net Incomellexpend6turel and
movement In tunds
138,9971
82
138,9151
70,948
3,146
74,094
Reconclllatlon of fvnds:
Fund balances at l January
2024
1,750.740
9,558 1,760.298
1,679.792
6.412 1,686,204
Fund balances at 31 Oecember
2024
1,711.743
9,640 1,721,383
1,750.740
9,558 1,760,298
The ststemènt of financial athvI￿eS intludes all gains and losses recognised in the yèar. All income and
expenditure derive from continuing activi￿es.
14-

BOUR14EMOUTH HEBREW CONGREGATION CIO
BALANCE SHEET
AS AT31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
630,993
630.4Q)
Curr•nt assets
Stocks
Debtors
Cash at bank and in hand
13
4,239
144,864
1,047,497
88,736
1,088,198
1.183,482
1,196,6
Credltofs: amounts falllng du• wlthln o
vear
15
158.4931
132.8751
Net •ssets
1,124.989
1,163,725
Total assets less £uff•nt Ilabllltles
1.755.982
1.794.125
Credltots: amounts f•llln8 due ifttr rn¢)rt
than one year
16
134.5991
133,8271
Net aMetS
1,721.383
1.760,298
Tht funds ofthe tharlty
Restricted income funds
Unrestricted funds
17
9.558
1,750.740
1.711.743
1,721,383
1,760,298
The flnancial ststements were approved by the Trustees on.
.81.rl.z.F
M Ozdarnar
Chair Board ot Management
15-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcSes
Charlty Informatlon
Bournemouth Hebrew Congregation CIO. registered in England and Wales. The principal address IS
Synagogue Chamber5. Wootton Gardens. Bournemouth. Dorset. BHI IPW.
1.1 Actountlng comientlon
The fi'nancial statements have been prepared in accordance with the charity's constitution, the Charities Act
2011 and '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 IFRS 1021" la5 amended for accountin8 period5 commencin8 from l January 20161.
The charity is a Public Benefit Entity a5 dethned by FRS 102.
The charity ha5 taken advantage of the provisions in the SORP for Charities applyin8 FR5 102 Update Bulletin
I not to prepare a Statement of Cash Flows.
The fi'nancial statements are prepared in sterling, which is the functional currency of the charity. Monetsry
amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention. The principal accountin8
policies adopted ore set out below.
1.2 Golng contem
At the time of approvin8 the Ilnancial statements, the Trustees have a reasonable expectatr'on that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
Tru5tee5 continue to adopt the 80in8 concern basis of accountin8 in preparing the financial 5tatement5.
1.3 Charltablè lunds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Designated funds are unrestricted funds earmarked by the Trustees for a particular future project or
commitment.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purp)ses and
uses of the restricted funds are set out in the notes to the financial statement5.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
staternent5.
1.4 Incoming resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the arrount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant Is reco8nised at the time
of the donation.
16

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountin8 policies
(Continued)
Legacie5 are recogni5èd on receipt or otherwise if the charity has been ntstih.ed of an impending
distribution, the arnount is known. and receipt 15 expected. If the amount is not known. the legacy i% treated
as a contingent asset.
1.5 Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committrng the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amoLJnt of the obli8ation can be measured reliably. Expenditure is accounted for on an accruals
basis and has been cla$5ilied under headin85 that aggregate all c05t related to the cate80ry. Where costs
annot be directly attributed to particular headings they have been allocated to activities on a bass
con51Stent with the use of re50urce5.
Expenditure on charitable athvit6e5 include5 all cost5 in¢urred by the tharity in undertakin8 acfvitfe5 that
further its charitable aims for the benefit of its benefi¢iaries.
1.6 Tanglble ftmed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or Val￿tion, net of
depreciation and any impairment1055e5.
DeprecIa￿On Is recognisèd so as to write off the cost or valuadon of assets less their resldual values over
their useful lives on the following bases..
Land and buildings
Cemetery land
Fixtures and fittings
Computers
See Land and buildings
See Land and buildings
15% on reducing balance
15% on reducing balan¢e
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset. and is recognised in the statement of tinancial activitfes.
Land and bulldlngs
Areas of the cemetery land are consecrated and therefore the Trustees review the carrying value included
within the linancial statement5 for impairment indicators.
It is the charity's practice to maintain the buildings in a continual state of Sound repair and to extend and
make improvements thereto from time to time. Accordingly, the Trustees consider that the lives of tPese
assets are so lon8 and residual values are so high that the depreciation is insignifr'cant. Any permanent
diminution in the value of such properties is charged to the statement of financial activities account, as
appropriate.
1.7 Impairment of fixed assets
At each reporting end date. the charity reviews the carrying amount5 of its tangible a55ets to deterrnine
whether there is any indication that those assets have suffered arb impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the Im￿1rMent
loss lif any).

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountin8 policies
(Continued)
1.8 Stotks
Stocks are valued at the lower of cost and net realisable value, after makin8 due allowance for obsolete and
slow moving items.
1.9 Cash and tash Èqulvalènts
Cash and cash equivalent5 include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowin85 in current liabilities.
1.10 Flnanclal Instrumènts
The charity has elected to apply the provisions of Section 11 'Basic Financial Instrument5, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are reco8ni5ed in the charity'5 balance sheet when the charity becomes party to the
contractual provi5ion5 of the instrument.
Financial assets and liabilitie5 are offset. with the net afflounts presented in the financiol 5taternents, when
there 15 a legally enforceable right to Set off the reco8nised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneouslv.
Boslcfinanclvl ussets
Basic fi'nancial assets, which Include de￿OrS and cash and bank balances. are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effectr.ve interest method unless the arrangement constitutes a financing transaction. where the transaction
Is measured at the present value ol the future receipts discounted at a market rate of interest. Firnncial
assets classified as receivable within one year are not amorrised.
8uslcfinanc1¢71 Ilabllltles
Basic hnancial liabilities, including creditOTS and bank loans are initially recognised at transaction price
unless the arrangement constitutes a linancing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liaknlities classifi'ed as
payable within one year are not amortised.
Debt instruments are subsequently carried at amorbsed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented a5 non-current liabilities. Trade creditors are recognised initially at
transaction price and Subsequently measured at amortised cost using the effective interest method.
Derecognltlon offinonclol Ilabllltles
Financial liabilities are derecogni5ed when the charivs contrnctual obligations expl￿ or are diseharged or
cancelled.
18

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountin8 policies
(Continued)
1.11 EmployÈe benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benelits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment ol an employee or to provide termination benefit5.
1.12 Reporttng perlod
The reporting period represents the first Itjll year of activity for the charity. Comparative amounts presented
in the financial statements lincludin8 the related notes) are therefore not entirely comparable.
Crldcal accoundng estlmates and judgemènts
In the appllcation of the charily's accountlng polities. the Trustees are required to make judgema)ts.
es￿mateS and assUmp￿0nS about the carrying amount of asseis and liabilitles that are not readily apparent
from other sources. The estimates and associated assumprions are based on historical experience and other
factors that are consldered to be relevant. Aciual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cmly that
period, or in the period ol the revision and future periods where the revision affects both current and future
periods.
The key assumptions and other sources of estimation uncertainty that have signifrcant risk of caugng a
material adjustment to the carrying amount of assets and liabilities within the next linancial year are as
follows..
The annual depreciation charge is considered with reference to the estimated useful economic lives and
residual value of the assets. The useful economic lives and residual values are r&a55e5sed annually.
The Trustees asse55 the closing debtor balances for recoverability and those not considered probable of
recovery are provided for. For the current year, the Trustees have assessed the balances outstanding and
consider no provision to be required against these.
Accruals for good5 or services not yet invoiced are estimated based on historic activity with the supplier or
quotation5 received ahead of invoicing.
Prepayments are based on actual invoices received and costs allocated across the relevant accounting period
on a straight line basi5 of the time period in which the service relates to.
There were no other key sourtes of estimation uncertainty.
19

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donatlons and legacles
UnrestrSrted Restrfcted
fund5
funds
2024
2024
Totsl Unrestricted Restr5¢ted
funds
funds
2023
2023
Total
2024
2023
Donations
Gifts and legacies
Subscriptr'ons
In¢orne tax re¢over#ble
28.096
3,670
31,766
33.978
106.774
137.751
55.237
3.257
37,235
106.774
137,751
55.237
137,936
28.532
137,936
28.532
194.564
3.670
198.234
333.740
3.257
336.997
Income from charltable acti¥ltles
Charltable Charltable
Income
Income
2024
2023
Shop intome
Burial fund
Throop plot$
Incorne from events
Adverttslng
49,321
71,125
21,300
24,298
4.358
42,S87
52,402
20,744
45,314
3,866
170.402
164,913
Analysls by fund
Unrestricted funds
170.402
164,913
Income from Investments
Unrestrlded UnrestrS¢ted
funds
funds
2024
2023
Interest receivable
27.239
18.215
20-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Charltable acttvlt5es
Charltable Charltable
Expenditure Expenditure
2024
2023
Staff costs
Depreciation
Shop costs
Throop cemetery Costs
Burial fund costs
Events, functions and kiddushlm
Donations
Guest mlnlster costs
Insurance
Heat, light, water and council tax
Cleaning and laundry
Telephone
Office costs and sundries
Repairs & maintenance
Bank charges
Provision for bad debt
148,098
678
137,995
726
37,084
18.536
18,901
29.012
8,029
3,991
12,127
30,994
4.779
3,086
19,365
40,627
2,476
32,190
16.323
34,924
56,188
12,496
7,739
12,238
29,032
5,267
3,292
25,946
43,972
2,705
li
20,273
398,056
421,033
Share of 8overnance costs (see note 71
36,734
24,998
434,790
446,031
Analysls by fund
Unrestricted funds
Restricted funds
431.202
3,588
445.920
iii
434,790
446,031
21

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to act5vftles
Charltable
activities
2024
Total
2023
Governance
36,734
24,998
2024
2023
Governance costs comprise:
Staff costs
Audit fees
Legal and professional
2.840
11,848
22.046
2.709
10,280
12,LX)9
36.734
24.998
Net movement in fund5
2024
2023
The net movement in funds 15 slated after char8in8llcreditin81'.
Fees payable for the audit of the charily's finan¢ial statemenis
Depreciation of owned tan8ible thxed assets
11,848
678
10,280
726
Trustèes
None of the Trustees lor any persons connected with them) received any remuneration or benefits from the
charity during the year.
Trustees. expenses
Trustees. expenses of £3.060 12023 £1.4211 were reimbursed in the period. this represents costs
periodically incurred when buying items on behalf of the charity.
10 Employees
The average monthly nurnber of employees during the year was-.
2024
Number
2023
Number
22-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
146,544
4.394
135,946
4.758
150.938
140.704
There were no employee5 whose annual remuneration w35 rn0re than £60,rxo.
Remuneradon of key managtment personnel
No key management received remuneration durin8 the year.
11 Taxadon
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tan8lble flxed assets
L•nd C•n•t•tyl*nd
IldlwÉ
Flxtw•S and
flttlny
C•mpu¢*rs
T•i•l
Cost
At l January 2024
Additions
351,222
275,064
4,753
307
800
964
631,839
1.271
At 31 December 2024
351.222
275.064
S.060
1.764
633,110
Depreclatlon and Impalrment
At l January 2024
Depreciation charged in the year
1,319
523
120
155
1,439
678
At 31 December 2024
1.842
275
2.117
Carrylng amount
At 31 December 2024
351,222
275,064
3,218
1,489
630,993
At 31 December 2023
351.222
275.064
3,434
680
630,400
23-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Tan8ible fixed assets
(Continued)
Land and buildings transferred in thè previou5 year from the original charity. Bournemouth Hebrew
Congregation. charity no 1152775. includes the Bath Hill Court flat and the synagogue complex. the original
cost of which is unknown and which is included at a value of £185.817. which representrd expenditure only
since 1995. The Trustees consider ihat the land and buildings are worth in excess of the above costs but do
not consider that it would be practical or serve any useful puipose to value it on an open market basls. All
other costs above represent iotal cost less 3ny grants received
13 Stocks
2024
2023
Shop stock
6,548
4,239
14 Debtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and acerued income
37.411
49,780
1.545
40,702
92,957
11,205
88.736
144,864
Other debtors in¢ludes in¢ome tax recoverable of £41.18512023 - E92,8211.
15 Credltors.. amounts falllng due wlthln onè yeai
2024
2023
Other taxarion and social security
Other creditors
2.374
56,119
2,465
30,410
58,493
32,875
16 Creditors.. amounts falling due after more than one year
2024
2023
Other creditors
34,599
33,827
24-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Creditors.. amounts fallin8 due after more than one year
(Continued)
The 8oumemouth Hebrew Congregation is responsible for the welfa￿ Fund which is to be used over the
long term and is therefore included as amounts falling due in more than l year.
25-

J ￿ts
r¥ o tyj
¢71
11
*)
ry
ri
pi ￿ rri

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specihc conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At l January
2024
Incomlng
Rèsourtès
èxpendÈd
At31
Detember
2024
General fund5
1.750.740
392.205
1431.2021
1,711.743
Prevlous year..
At l January
2023
Incomin8
resources
Resources
expended
At31
December
2023
Designated funds
General funds
373,925
1.305.867
373,925
1.376,815
516.868
1445.9201
1.679.792
516.868
445,920
1.750,740
The designated fund5 were previously earmarked by the trustee5 to be spent on relocation or refurbishment
tyf the ¢urrent building. Due tts the imminent move to new premises this lund will ntyw be de5ignat£d
toward5 renovation of the new building.
19 Analysls of net assets between funds
Unre51rirted
fvnds
2024
Restrirted
funds
2024
Total
2024
At 31 December 2024:
Tangible assets
Current assets/lliabilitiesl
Long term liabilities
630.993
1,115.349
134.5991
630,993
1,124,989
134,5991
9,640
1.711.743
9.640
1,721,383
28-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Anatysis of net assets between funds
(Continued)
Unrèstrirted
funds
2023
Rèstrittèd
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current assets/lliabilitiesl
Long term liabilities
630.4LKI
1,154,167
133.8271
630.400
1,163,725
133.8271
9,558
1.750.740
9.558
1.760.298
20 Condngent Ilab115tles
Where funeral plots have been Purchased in advance. the Charity shall use general reserves to meet those
future costs of burial as they occur.
21 Events after the reportlng date
On 14 February 2025 the charity exchanged contracts for the sale of the Wootton Gardens. The Charity also
exchanged on thè purchase of 53 Christthurth Road premises from the Bournemouth Rèform Synagogue.
The trustees expect to complete on the sale ol the Wootton Gardens premises on or before the end of
October 2025. At which point. the expectation is to vacate the Wooton Gardens premises by the end of
October and fully relocaie io the new premises.
29-

BOURNEMOUTH HEBREW CONGREGATION CIO
NOTES TO THE FINANCIAL ￿ATEmE￿IrS {CONTrNUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Related party transartSons
The charity holds funds for the Bournemouth Hebrew Congregation Charitable Trust IBHCCTI.
The movements on these funds, which are not reflected in the charity's Statement of Financial Activities,
were..
Donation5, investment income and revaluations totalin8 £47412023- £2,159).
The balance at the period end is £34.59912023- £34.3111.
Part of these funds are held within a specilic Charifund investment vehicle, at a historic c05t plus dividend
value of £21.89012023 - £20.6491. At the year end the market value of this fund wa5 £16,461 12023
£16.0431. No adjustment has been made for thi5 increase in value.
The balanee is included within treditors as Funds Held for Third Partfiès.
The Trustees of the BHccf. #re the same 8$ the Trustees of the Bournemouth Hebiew CongregatS0n.
The charity is controlled by the Trustees. as listed on page l.
30-