CHABAD LUBAvrrcH BRICKET WOOD & DISTRICTS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 8 MAY 2024

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
LEGAL AND ADMINISTRATIVE INFORMATION
Zvi Brwks
Brian John Grossman
Rabbi Ephfaim Levin8
Rabbi Lem Sudak
Prlnclpal addro
Bluthlls
s￿￿Oft Road
SIAbans
Harts
AL2 3PQ
Ind•p•nd•nl oxamln•r
Robinson Slv•Ari & Co.
7 Gran8rd 8￿91n•S5 Cèntro
Bunns Lar
NVIT 2t)o

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
CONTENTS
Trusteas, report
Statement of trustees. ros[￿SItI1￿9
Independ￿t examinarfs
Statoment Offina￿al ￿bvI￿•S
Balance 8h8et
Nolgs to the finandal st*ments
8-12

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
TRUSTEES. REPORT
FOR THE YEAR ENDED 8 AIAY2024
Th6 Irustees pres8nt their annL*I rekK)rt and financ￿ ststemonts for the yoar eTrJed 8 May 2024.
The fjnancial statements have been prep8r¢d in accordancè with the a¢￿Un11ng policbes sei in note 1 to Ihe
finanaal statements and c4)mpty with the charity's govemiw dc¢umenL the Chanties Act 2011, FRS 102 "The
Financial Reporting Standard applicable in the UK ar￿ Republic ol Irel8nLI' and the Charibes SORP 'Accounting
8nd Reporting by Charities.. Ststement of R8ccThm&nded Pr8cts"ce 8ppIic8ble to charib.es preparing their accounts in
accordance with the Financial Rap￿ts'ng StandaTfi apF4i18bl8 In the UK arK1 Rewibllc crf ITeLgnd (FRS 102)..
Obloctlv•s and actlvltle#
The charity was set up as a Charitable Incorporaled Orwisatm on 10 May 2022 for {11 the advancement and
promob.on of th8 Orthodox J8wi8h faith in Brickat Wood and the surry)unding are&s through thg holding of Pfay8r
meefjngs, paslor81 care, 1gCtLW0S, public celebratlon of rdigious fesb"vals. prtsjuang aNllor dlstributsr¥J lrteroture on
Jgwish T91igious texts, custom and prnctice folk)￿ng the principles of Chabad Lubavrtth,. 8nd121 the advancoment
of public education includiThJ ￿ucatiOn in tho OrttK¥Jox Jewish faith by pro¥￿ing tsulitias for the stutly of and
instructlons in Jewish religkws texts. teathiryJs. custr)ms and practices of the Orth￿l0X Jewsh failh.. and131 by the
Pfovlsion of Items, finanrials an(1 pra(*(*l a$5i$tarKg in porticular, but rb)t exdusively to persons of the Jthsh falth
in Bricket WWJ art(J the surroundir¥J a￿aS are in need of 83$4stsno• to prevent or religve ￿Varty.
Thg trust8e3 have p8ld duo regard to guida￿8 L8sugd by tho cknty Cornmiuion in deciding what acfjvilies ihe
chanty should undertak¥.
A¢hl•vgm•nts and p•rfornwnc•
Throughout the past year we have made ￿nrf￿ant pKgress in fu￿111n9 our d)aritablg objectives. Our protyram$ and
8CtivIt￿ have orK￿mpaSSed trKJth r01igiou$ and spirits￿1 8wices. as well as cultural and soci81 initlatives that are
nclusfv& and acce38lble to ¥ll.
The tnJ$taè8 have dlUgenUy r8vkwgJ the obpcts￿ actithos of to gnsurn thty romain alignod wlth
our cor• aims. This f8view process has tjetsn guKled by the Chadty Cmlsslon's genaral guidancè on publlc
benofit Bnd its $upWtmgntary guldano on tho advancemènt of r•lkJh)n lor publlc benefit. By maintaining a strong
commitmant to these principlès. we have conbnued ¢0 pr(*1￿ Jvwish wornhlp. aducallon and welfare while
supporting th)se in need. Ouring the yoar wo dKI Ihis as fc41¢y•VS'.
Communlty W•lfar• and Support
One ol our primary objgckn'ves i8 to final￿1. waclic81 and 8c*Sal asslstsnc8 to individuals 3nd families
facing hardshlp, &nsuring Ihal no on8 isloft With1￿ 8$￿tiO1 suppjrt Over the past ye8r we have gxpanded OUT
Ilorts lo rftach mrè peop￿ in ￿ed.
In line wlth our objective ￿ provKle 8sststsnce in pr8vèntKw or rel￿1n0 poverty, we di8tributed ovèr 250 Purim food
packages, ensuring that Jewish f8mil* in thè area couk1 celotwale the le8tiv81 wilh joy and dignity.
Th• *¥•kly care p•ckap IniUallve, inclLths fraghty baked challah and fcrtxl 858entlals, ha8 boen a key
elament in supporting fac4rYJ hardship, par11cu￿lY tho eldèrty or th03¢ V*tho nood a bil ol uplift.
Addilionalty, when m8mbars of our community experionLxd b8rgavem8nt. we provided pracucal and emotional
support. In accordance vrith prmting Jewigh pastoral care. we Teached wt to familigs in mourning, ensuring that
they fell the embrace of the cornmunty during tha118TrJing tirww.
Communlty Bulldlng
A strong and engaged Jev•i$h ￿MmuN￿ is central to fuffiling obhective of prorTh)ting the Orthodox J8wish faith.
Throughout the year we have organisad largev￿￿ put4ic events. prayer meetsrws and Shabbat gatheriTh￿, 811
almed at reinforcing Jewsh identity and unty.
The Bricket Wood Grand M8norJh Lightiro exemplified our cx)mmitm8nt to Ihe public c81ebr8b.on of religK)us
festivals and bTOUght together over one hun(Ir8d partic4pgnts. ￿￿ludIng frLwn thè w￿l0r community. This event
fo8t8rgd a strong sense ol Jewish pnde and ccrfnmunity connecth￿.

CHABAD LUBAVITCH BRICKET WOOD & DISTRICTS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 8 MAY 2024
Our weokly Frlday Night Soup & Scotch gathtrrlngs seryeil os 8 comtsrstone for soual gngogemant. These
9athèrin9$ have played a crucial roie in social ind[Js￿. ensuriThJ Ihat individuals from all backgrounds. induding
thos8 who may f981 isc4ated. Could ￿me tog8th•r bn a wami and ènvironmenL
The launch ol Ihe Club 13 Baf Mitzvah PTogr8m lurth8r supports our obie(*ve of adwdncing Jewish edu(8tron and
bringlng Communit￿ together as Club 13 I￿ned tr)gether wth neMJhtouring communities, sud) as R8dlett and
Bushey. Through slruLknred leamin9 8nd mrfzvah pro1￿ Y￿n9 b)ys prep8red for thèir Jvwish coming ol age in a
méaningful ond engaging way.
J•wl8h F￿tIvalS Celebrn￿On$
Publidy celebrating Jewish festivals 1$ a 0x8 asp￿ of our ckni8cii¥es. By hostiThJ largfrscale holiday events we
ensure th81 Jowish traditions are acce881b￿ to all. regardltrss of bgckgrnind or affillalth.
For Shavuot we held an alldnuht study sess¥)n. fvlfilling our obl¢cti￿ of advancing Jthyish education. The public
raBding ol th8 ten comrnaNlments wa5 0tterKl8d by families 8nd IndNKluals. Purim 2024 was another Incredibl8
Suc￿53. The Purim P8ty arwj Family Purim Celebrallon. 8ttended by well over on8 hundred peopl•, promotsd
Jewl8h obsoryanco and eommunty connectth In an 8rvJaging and joyous mannèr. Another hwlighl was our flTSt
ever Passov¥r Communal Seller. whkh brought I￿Je1￿er indNiduals and families to Golebrale Passover In a
me8ninglul way, partioJ18rty thos* who may rnt ha￿ had Ihe m8an8 or aknlty to host their (pwn Sedors.
The Mi8hloach M8rnt grft-gmng projtel. 18d by Club 13 boys, direcyy align8d wrth our ch6ri18ble obJactlvo$ by
ensuring that J8w8h fgmilies In fmoncial n8wJ rJ)ukJ still p*tsk8 in ts Mrt￿ah ol Purim.
Jowlsh Wom•n Conn•¢t
Th8 J•wi3h Women Connacl IJWCI FrfrJJram hay FAay8d a slgnlficanl ro￿ in Pfunotlng J&wlsh lalth, education and
communlty involvèment. The Challah Bako In October bro￿1 woffl¢n iogother for an trvonlng ol learnlng,
conngction and 1r8fjlts￿1, minfor¢lng U)eir Jewish wJenOty. Slmilaty. the Canvas Paintkng event in Mar¢h integroted
Jewlsh themes and discuss￿ns. Promoting ¢ommunty and ￿al erwemwL
F*mlly Program•
Jèwish f8mily Ilfo 1$ at the h8art of our mission and our famlly-cMlent8d rrfogrm have succe8sful￿ promotsd
brlngin9 families and communili9S in Un8 wrth our cbiectives.
Durlng the High Holldays we ensufed that famil￿ coukj pwb'cbpate M￿nIng￿lty by provKling a dedicated children's
marquee, allowing youThJer members to experiènce Jewish traditson in an engaging and ago-approprfote way.
Additionally, during our ￿O￿ts, we wovhled a seloGbM of Ix)ard games, toys and fecreatk)nal facilities, $uch 88
trampolines arKI 8wrwJ sets. to caler for f8mili85.
Clas¥•8 and L•ctsr••
Educauon femains a comerstom of our missK•n. hjlfflling our obi8¢tive lo advancè public educ8Uon In customs and
praclicas. Throughout the year w8 have provided a raThJe of Torah dassos, disojssltsns and leamlng opportunitles
for both aduts and chlldren.
Th• M•ntch Club, a monthty rnn's disc￿￿￿ group. has WOVK1od a platlorm for young profes8ional$ to engage in
le8rning and explore moaniNJful disCuss¥￿S on Torah petspgctives and rr￿erTrd8y dilemmas. Topics such 89 'Is
Religlon a Choi¢8?' and What i¥ the evll •yeY encouraged thought%Jrovoking conversations aTKI deep engagement
with Jewish teachings.
For youngw members our Glub 13 Bar PAllxvah Program cDnb"nued to provide structured leamlng sessions,
•mpowering boys apwoathiro their Bar Mitzvah to develop a deeper ￿nne￿on to their Jewish identity and
responsibilities.

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 8 AIAY 2024
R•llglou$ SoThTIcos
Providing OPPOTlunities for Jthsh *￿rShIp is a frJndam8ntal aS￿ct of our c*iecti"ve lo promote thè Orthodox Jewlsh
faith. Our weekly arKI fost5val prayer services have continued to serv¢ as 8 pillar of rnllgious lrfe in Brfcket Wood,
fostering spirituality. communty eiYJ•3ement and Jewish c¥)nlimity.
Our weekly Friday night and Shabbat day sarvi(*s have uvated 8 ￿l(£￿Ing en¥ironmont whère community
Tptrmber5 come togothgr foi pray8r. song and Thpirabon. These serwces. porticularfy the OnceTra-Monlh ShJbb8t
Minyan. hove encouraged gre8t¢r attendance and communal p8rbryp8t**. Oth&r relig￿u3 gervlce$ Ihls y88r
Ineludeil the Hlgh Hollday Servlc•s. with r8c4Nd alten¢Jancg. ensuring every Jew in th& communty could
exp8rienca the transformativa power of the Jewish Now Yw. The Tofillln Drf￿ brnight men togethw for mornlng
tefillin and bagel br8akfa$ts, ¢Teating 8 spac8 for m8aniryfvl Jewish erygement.
These service¥ have strgrwned Jm¥lsh arnj Id￿ w) Bricket Wood. onsurfng that evory community
member, regardless of background or18vel of ot6eivanc8. feels wek(￿￿ and indwbj wi Jtr4¥ish life.
Concluilon
Through a comblnallon of worship. éducation. ¢crfnmunity SllPPOrt and wtreach. Chabad Lubaviteh of Brf¢kot Wood
has succossfully upheld its ¢har118b18 obl8ctN¥s over thts pasl year. We express our graknlude to the truslees.
voluntèers and community members whose support and involvement have rn8de Ihose achievements possible. As
we move I9￿ard we remain committed to ¥xpar¥Jing our wTrJrams. strengtherbiro J￿13h life and ensuring that
overy Jew in Brickèt Wood feeb welcomad. supported engoged in their faith.
Fln•n¢l•l r•vl•w
In the view ol thg trustegs th• fLThls crf tho suffvignt for its purpo￿.
Incom8 in¢Teas•d in the yoar to £30,491. alttwh exFWKliture irKreased to £41.634. ￿sUIting in 8 defi￿1 of
£11,143.
Structurn. g¢)v•rnance and m•n•g•m•nt
Thg chartty is 8 rng18tsr•d ¢Wty. numb•r 1198884 and Ig (￿Sti￿rt￿l undw a GIO- Fourvjauon.
The trustees who served during th8 yyar and up to fv d8t8 of ol the financ*1 8tatgmonts wore..
Zvi Brook3
Brian John Grossman
Rabbi Ephraim Lemne
Rabbi Loivl Sudak
N8W tru8tee8 are recruited by the exi8ting trustees a8 and *then con*Jered n8rmsary.
The tyslw, report was apwoved by the BoaTd OfT￿J&￿.
Zvi Brooks
Trusts•
19 February 2025

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 8 MAY2024
The trusleas aro rèsponsible fr)r preparlng the TnJstses Report the finantial statwnents in accordance with
applicab18 law and United lQntyJ(ffi Ac£ounliNJ Standards (Unitad lQngdom Generalty A￿ePted A￿untIng
Pr8¢ts"cel.
The law applicable io (*adties in England arbj Wales wuifvs tha trust8e5 to prepare finanual stat8rnènts for each
rinancial yOBr whith give 8 true and fair View of the of affaws of the charity and of the I[￿Orning re80ur¢e8 and
application ol re80Lbr￿5 of the Charity for that year.
In Preparing thes• fin8ndal statements, the biJsle8s arn roqukod to..
- s8lect suitable acc4wnting polieies and then aPFdy thèm ¢3)n￿Sten￿r.
- obseNe the methods and princlples in th• Charities SORP.
- make judgements and esbmales that are ￿asOnable and prudont..
- stale whethgr Applicable accountiry stsrKl8rds been ftlb)wed. subiecl to Bny material departurog di8clos8d
and 8xplained In the financial siatem&nts.'
- prepare the financial statoment3 on the goiThJ ?￿¢8￿ b881¥ unloB8 it 18 inapproprbts to presume that Ihe charfty
11 corth"nu8 in owrats"on.
Th& Iruslges are rasw8ible for keep#ig suffiaenl accounting records that dlsdosa with rnasonable accvr8cy at any
lime Ihe financial positicffi of the c*arity and enabk them to ensurn that the finanaal slatements comply wlth the
Charilles Act 2011, the Charity 1￿cOUnts and Rwrtsl Regulabon5 2¢J08 and the provtsions of the trust deed. They
are also r&8ponsibl& for saf8gu8rding the assets of Ihe and hence for I8￿n9 reasonable steps for the
prov8nty.on and dgt•ction of fraud and other iry9gularib8s.

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHABAD LUBAvrrcH BRICKET WOOD & DISTRICTS
I raport to the truste88 on my eXan￿nall0ft of the filla￿a￿ stateM￿ts of Chabad Lubavitth 8ri¢*et Wood & Oislricts
Ilhe charity) for the year 8 May 2024.
Rospon$lbllltie$ and bas1• of roport
As the trustees of the charity you 8re responsible ￿ Ihg of the ￿anCi￿ sktements In 8cc4)thnc8 with
the requirgments of lh8 Chartil8s Act 2011.
l T8POrt in re5￿ct of my ex8minalw)n of tho charty's finanryal slal8mants Carried tyjl undgr seciv)n 145 of the
Charflles Act 2011. In carryir¥J oui my examinalb)n I have lolluwed the DireL*ons given by tha Charity Commisslon
under s8cb.on 14515Xbl of the Chanlies Act 2011.
Indop8nd•nt •xamln•rfs •tat•m•Tht
Your attonlion is drawn to thè fact that th8 d￿lity has prepared tho financ4ai statements In accordance wilh the
rtrlevant verslon of the Slatèment ol Recomrnended Practice applicabk* to s*Aritiès preparing their flnand81
statements in accordan¢e with tha Financial Reporb"ng StsThJard 8pplThNe in tho UK and Republic of Ifeland IFRS
1021 in preference lo the AccoLbnty￿ and ReF*Nb'n9 by Clwib'e$." Stat8mtrnt of Recomm8nded Practice issued on 1
April 2005 which is rèferre(I to in th• e￿nI regulation$ but h8s now been ￿thdraWn. l understand that thls ha8
blan done in onjer for the finanaal Ststth￿ts to provwJe a trug and fair VI￿ In oc£udanc• with UK Genèrally
Accepted AccounUn9 Pr•¢tic8.
I have completad my 8xaminabon. I cx)nfim th* no matters havo tr)mg to my attentbjn In ojnngctin with tho
examinolion giving me tauso to believe that in any maten81 resrrft:
accounting records wore not kept Sn resped of the thartty 88 r8quW by sgclion 130 01 tho Charfties Act 2011.
th8 flnandal statements do not occonj vhth those records: or
the financial stslements do not ¢omrty th8 applic4bi& wulr¢m8nts con￿mIng Ihe form and contsnl of
financiol 3tstaments 8et out irh the Charrties (A¢￿ts and R8F*Jts) Regulation$ 2CQ8 othèr than any
requirement that th• linandal st8￿ments gfve a true and faif wew. vthlch is not a m8ttar considered as part of
an indepgnd8ni èxaminatth.
I have no concoms arbj hav8 come aLYOSS no othw mattern kn (*nn8ctkn wlth the examination to whlch attanllon
should bo drawn in thi8 rgport In order to enable a LwWJernl￿ln9 of Ihg finan(#al 8tatsments to be roachgd.
John S Robinson FCA
Roblnwn Stswart & Co.
Ch•rt•red Accountant•
7 GrBnard Buslness Centre
Bunns Lane
London
NW7 2DQ
19 February 2025

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
STATEMENT OF FINANCIAL ACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 8 MAY 2024
Unrestrlctod Unre¥trlct
funds
fund•
2024
2023
Incom• from:
Donatlons and legacies
30.491
21.667
30.491
21.667
Total in¢orn•
Exp•ndltur• on:
Charltabl& aclfvlti98
41,634
18,020
41.634
18,920
Total •xpondltur•
N•t In¢omtrll•xp•ndlfvrn) and movmnt In fund•
(11.143}
2.747
R•¢on¢lllatlon of fund•'.
Fund baloncos at 9 May 2023
1.416
Fund b•lanc•• •t 8 May 2024
(9.7271
2,747
The stal8ment of finandol I￿Aude$ all galns 8nd1088es rnry)3nised in the year. All Income and expendlturè
derive from cO￿nuing activit￿.

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
BALANCE SHEET
ASAT8 MAY2024
2024
2023
Flxed assets
Tangible assets
900
Currènt a•s•t•
Ca8h 8t bank ar￿ in hand
2,517
Cr•ditors'. *mounts falllng du• wlthln
on• yoar
10
12,(KJ11
(13.113)
Not curr•nt (IlabllltI￿V•*Mts
(10.5271
518
Total •u•t• l•*s Ilablllll•*
(9.7271
1.416
Th• lund8 ol charlty
Unrestn'cted funds
1,416
11
(9.7271
19.7271
1.416
The finan￿oIS1818M8nts were 8Fvoved by thè trMto09 on 19 Fobnjary 2025
Zvl Brooks
Tru¥t
Brian John G

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 8 MAY 2024
Accountlng pollclos
Ch•rlty infomiatlon
Chabad Lubwlth Brickot W(y)J & Dislri(Js is a wgistergd thaiity, numbw 1198B84.
1.1 A¢¢ounting conv•ndon
Thè financial statements have been pry￿￿ed in accordance vAth th¢ chartls govemlng document, the
Charrties Act 2011, FRS 102 Yhe Financ481 RepO￿.￿j Standard applicable In th8 UK and Republic ol Ireland.
aTKI the Charrfiès SORP 'Ac£ounting and Re￿rtire by Charilw.. Slatemont of Re(x)mm8nded Practice
applicable to charit￿ preparing Ihoir accounts in 8ccordanc8 wnh the Finanoal Rewrting Stsndarfl
applicable in Ihe UK and R9wbllc of IrgbafKI IFRS 102).. Th thanty is a Public Ben8fit Enbty as defined by
FRS 102.
The financial statements are wepared In sterflThJ. vthith b the funcvwal ￿TIencY of the th￿ty. Monetary
amounts in thase financial ststemtrnts are r￿j￿Jad to the nearnst £.
The financL91 statem￿tY have be•n prep￿ urth Ihe Tr￿c81 tonvéntkn. Tho prfncipal accountlng
poli￿8$ adopted arè sel out bekn¥.
12 Golng ￿n¢•rn
Al the time ol ap￿￿￿j the finanoal Stalwnents. thè trustsos havo a reasorh8ble expgctation that the charity
has adequ8t8 re80urc68 to ￿ntirtue in oper8tknal exlstence for the fmeeable luluro. Thus the tnJsleo8
continu8 to adopt th& going concem basb of &o)unllNJ in pr8p8rirg the financwl ststements.
1.3 Ch•rltabl• fund•
Unroslricted funds af• avall8bl8 u80 at thè dwelion d th• twstees #i futhgrance of th91r charitabl•
objeclfves.
Restric￿1 frJnd8 are subhect ￿ 5P8ofi¢ condNlon5 by dorK)rs or granth a$ to they may b8 us•d. The
purposos and uses offv reStrf￿ furbts are sel rArt in Ihe nots8 10 Ihe flnanfial statsments.
Endowment fLmds arn 8ubJ8d to SF¢ofic by that the rAprtal must be malntainèd by the
tharfty.
1A In¢om•
Incomo Is recognis8d whw ihe charfty b5 lèg81ty entrtsd to It aft8r any perfrymanco c¢)ndfaon$ have b8en met,
Ihè gmounts ¢8n be m6a5ur8d rèllably 8nd il is probable Ih8t In￿rne VAII bo receiv¥d.
Cash donattons are recognised on r￿￿p1. Olhgr donatMJnJ are recognlsad orKe thè chartty ha8 been notified
of the donat￿n. ￿n￿sS pgrfomwnce ￿dI￿on$ require deferral of th8 8munt. Ino)mè tsx re¢overable in
relation lo dc￿ellOnS U￿Jer GiftAKI or of covonanl is recx)gni$8d at Ihe time of the donatlon.
Legacies are recogni5ed on rec8iPt ￿ otherwise rf the dwrity has been notified of an impent1ing dislribulion,
th8 amount is known, aTrJ receipt is gxpectsd. If Ihe anKyJnl is not kno￿, th8 lega￿ is treated as a
conlirvJent asset.
1.5 Expondllure
Expenditure is rncogntsed onc* there is a ￿01 or construclive obipJation to transfer economK benefit lo a
third party. it is probablè that o trdnsfer of t*rnfiL8 b8 requwod in sgtuement and the amount of
tho Obliga￿On can be me8sured relialAy.
1.6 Tanglblo Ilxod assets
Tangthle fixed assets are inilially measurwj al cost arKI subse(wenty m88swed at cost or velualth, nel of
depreCiat￿n an(J any impalm￿l b)ss8s.

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 MAY 2024
Accountlng poll¢l•s
L)epreci81ion is rec(wJnised so as to wrlte off th8 rnsl ￿ valu￿￿￿) of a8sets18ss thor residual value5 over thgir
U8è1ul livos on lojirywiry
IContlnu•dl
Fixtures and fftbngs
10% pw annum cc*t
Th8 gain or1058 arising on th8 d￿p(￿l of an as8et i8 detwmin*J as the dilf8ren(* b8trfftn tho 8abg proceeds
tho ¢wrying vglu8 of the asset and 15 roc(W￿8¢d in the statsment of finonaal activitiès.
1.7 C•ih and ¢••h equlv*l•nts
Cash and cash equivalents indude eash In hand, dep￿lt5 hekl 81 call wllh banks, other short-torm liquid
inv8slments with original maluritses of thrtt mnths or less. and bank overdrafts. Bank ov$rdrafts are shown
within borrowlngs In cwgnt liabdities.
B•sk flnAncl•l •u•ts
Basic financial assets, which indude d8bknrs and cash and bank balancrt, 8re initally m8asured 01
transaction price ind￿ling transadK)n costs and are subsequantty carried at aft￿rti￿ cost using the effectivè
Interast mathod unl0S5 the arrang8ment constitutes a financ4ng trans*ion. vthère the transaction is
measured at the present valu8 of ihe future feceipts di8COLM)l￿l at a markgt rale of intere8L Flnancial as¥•t8
d8ssifieiJ as receivable within one year arn not amorti8•I.
B*slc Iln•nclal Il•bllltl•s
Basic financial liabilikn•8, indudiry rxeditors, are inrti8lly r8(wnised at transactKffj prlce unless the
arrangemgnt con8tituts8 a financing tran89ctitin. whwe th8 debl instrument ￿ me8sured at the present Value
ol the future paymonts discounted at a m8thet r8tg of intaresl. Financaal Ilabilitigs dassifi8d 88 pay8ble wlthln
e year are I￿l amorli8èd.
Crltlul •¢¢ountlng mtImat￿ •nd ludg•m•nts
In the ap￿￿atIOn of the dwntys accounb'ry FdirA86. tho tw$t8es rnquired to mak• judgements. esiimates
and assumpthons aboL51 the carrwng amount of assets and liabllitss that 8fe not readily app8r8nl from other
sourcgs. Thè estsmales aThJ 8SSOCi8ted assumptions 8re based on hith￿1 experience and othèr factor3 Ih8t
are considered to be ra￿Vant. Ath81 resulls may differ from these estimate8.
The 88tlmate8 ond und¢rtylTrJ aSsunwti￿S arè reviawod on an ongoing basis. Revisions lo accounting
èsUmales gre r8cognKs8d In th8 period in whith thg estimale 1$ revi8ed wthere the rgVi5ion affecis ¢)nly that
period. oc in thg parKd of Ihe ￿￿lS￿l and fvture perlods where the re￿$￿n afferjs both current and futura
pèriods.
Incom• from donatloM and *acl
Unr•￿¢t*d Unr•strl¢t•d
fund$
fund•
2024
2023
29.691
20,86T
Donations 8nd gfts
Grants
30.491
21.667

CHABAD LUBAVITCH BRICKET WOOD & DISTRICTS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 8 MAY 2024
Ex￿nd￿lur• on charltsble actlvlll
Unr•strl¢ted Unro$trlct•d
funds
funds
2024
2023
Dlrnct costs
Sabbath and fe8kn18vènts
Rent
Celebr8nts
Synagogue upkeep
Insurar
Office and adminlstrative exF￿seY
5,755
6,000
4,000
1,101
307
1,757
21,766
6.CKJO
1,$94
803
2.323
39,486
18.920
Oth•r •xp•ndltur•
2024
2023
974
513
192
350
180
AdvertlsirYJ
ProfeS￿onal foes
Aecounlanty f9¢8
Bank ch8rg88
D¢predat¥)n
100
2.148
1,331
Trust4•9
None of the trvstee8 lor any pwwns ￿nnec￿ed th8m) rnC8Ned 8ny rwnun¢ratiM or benofrts from the
Charity during ihe year.
Employ
Thero were no 8mpboyg8s dudng the ygar (2￿13- nrml.
Taxatlon
The charity is exgmpl from taxation actswbes boL*use all its inc£Mne 18 applth for Chantab￿ purposes.
10-

CHABAD LUBAVITCH BRICKEf WOOD & DISTRICTS
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 8 MAY 2024
Tanglblo fixed •s8ets
Flxtur•$ and
ttlngs
Co•t
At 9 May 2023
At 8 May 2024
Depr•clatl¢)n and lThpalrm•nt
At 9 May 2023
Depr8claknon chwgod in the year
96
Al 8 May 2024
Carrylng •mount
At 8 Mgy 2024
800
At8 May 2023
10 Cr•dltor•: amounts tsllln9 du• wlthln on• y••r
2024
2023
othor crodit
Accruals and d8leff•d Incom
12,733
380
1.851
350
13,113
2,001
11 Unrfrstrld•d funds
The unreslrict8d fvnds ofthe th8wty I)￿￿P￿8 thg un9xF*￿ b8kne•s of d¢)nalions and grants whlch èro
not subjact to spwfic conditions by donots and grantors as ¢0 how they may be u8¢d. Those indud?
d$s￿nated fuNl$ havg be•n set 8sKlè out of unrestrict8d funds by the tntstees for specAfi¢ purposes.
At 9 Ilay 2023
Incomlng
R••ourc•• At 8 M*y 2024
rO￿UrceS •xpended
19.7271
Gengral furKbs
1.416
30,491
(41,8341
Previous perfod:
At 9 Ilay 2022
Ineomlng
R•sOur￿$ At 8 May 2023
2,747
General fijnds
21.667
(18.9201
11

CHABAD LUBAVITCH BRICKET WOOD & DISTRICTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 8 MA Y 2024
12 R•latgd party trans•ctlon8
There werè no disdosable rdaied porty trarwtions durirYJ tho year {2023- non&).
12-