Registered Office:
## Harrogate Hebrew Congregation ST. MARYS WALK HARROGATE
HG2 0LW
## Objectivities & Activities
- 1) The provision of a place for traditional Orthodox Jewish worship and education.
- 2) The promotion of interfaith awareness, and knowledge of the Jewish religion to non-Jewish groups including without limitation schoolchildren.
- 3) The provision of a burial place as determined by the charity trustees.
- 4) The financial support of such communal Jewish organisations as the charity trustees shall from time to time agree.
## Achievements and Performance:
During the year the Charity:
- (1)Ran a full programme of Jewish religious services on the Sabbath and religious holidays.
- (2) Buried those members of the community who died.
- (3)Reached out to the wider community and schools hosting visits and participated in interfaith dialogue.
- (4)Provided and fostered social activities for the members of the community.
## Fundraising Activities:
The charity raises funds through its members, these are often received as donations for special events and birthdays. It also raises funds from its members for specific appeals during the year when they are asked to donate.
Investment Performance:
The charity holds its surplus funds in interest bearing accounts to provide a buffer and safety net should there be any need to incur out of the ordinary expenditure.
Financial Review:
During the period the charity received funds for membership and donations from members and friends. The income represents only a six months period, being the first period for which the Synagogue traded as a Community Interest Company .
Principal Funding Sources:
The money the charity receives comes from membership contributions as well as donations and the occasional legacy. Most of the money is received in the period September – November of the year when the membership invoices are sent out and are paid by members.
Investment Policy and Objectives:
The charity owns a flat in Beechwood Court which is a key asset together with the synagogue in St Mary’s Walk.
Additional funds are held in interest bearing accounts and are there to be used if any large expenditure over and above the usual costs is needed.
Reserves Policy:
The charity aims to hold sufficient running costs in additional funds to allow for any unexpected circumstances and contingencies.
Future Plans:
We believe that the charity continues on a strong, financially healthy course. In the future it intends to continue to attract new members and income and to play an expanding role in the interfaith world in Harrogate & North Yorkshire.
```
REGISTERED COMPANY NUMBER: CEO37651 (England and Wales)
REGISTERED CHARITY NUMBER: 1210182
```
## **`REPORT OF THE TRUSTEES AND`**
## **`UNAUDITED FINANCIAL STATEMENTS`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`FOR`**
## **`HARROGATE HEBREW CONGREGATION`**
```
Walter Dawson & Son
Chartered Accountants
```
```
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
HARROGATE HEBREW CONGREGATION
```
## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 4`|
|**`Independent Examiner's Report`**|`5`|
|**`Statement of Financial Activities`**|`6`|
|**`Balance Sheet`**|`7 to 8`|
|**`Notes to the Financial Statements`**|`9 to 12`|
|**`Detailed Statement of Financial Activities`**|`13 to 14`|
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheperiod23September2024 to
31March2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
```
## **`INCORPORATION`**
```
Thecharitablecompanywasincorporatedon23September2024andcommencedtradingonthe same
date.
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
TheobjectivesofthecharityisforthepublicbenefittoadvancetheOrthodoxJewishfaith.In particular,
but not exclusively by;
```
- `a) The provision of a place for traditional orthodox Jewish worship and education,`
- `b) The promotion of interfaith awareness and knowledge of the Jewish religion to non-Jewish groups. Including, without limitation school children,`
- `c) The provision of a burial place as determined by the charity trustees,`
- `d) The financial support of such communal Jewish organisation as the charity trustees shall from time to time agree.`
```
The trustees have taken into consideration the Charity Commission/CCNI guide on public benefit.
```
```
Page 1
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`OBJECTIVES AND ACTIVITIES`**
## **`Significant activities`**
```
Toenablethecharitytoachieveit'sobjectives.Thefollowingsignificantactivitieshavetaken place
during the period;
```
## **`Kiddushim`**
```
Wehavebeendelightedwithresponsesforsponsoredkiddushimwhichalwaysenhanceour shabbos
experiences.Manythankstoeveryonewhohassponsoredakiddush.Wegreatlyappreciateyour support
andfriendship.Eachsponsoredkiddushisspecialandenjoyedbyall,whethertheybetocelebrate a
birthdayorananniversary,torememberalovedoneorsimplytosaythankyoutothecommunityfor their
friendshipandwelcome.NodoubtNigelwillacknowledgethemoneyraisedontheseoccasions which
greatlyhelpswithupgradingtheshulandflatpremisesasandwhenitisnecessary.Iamsureyou will
appreciatethatalotofhardworkgoesintoorganisingallkiddushim,notonlyonthedayitselfbut with
the costings, ordering, collecting, delivering and communicating with the sponsors before hand.
```
## **`Holocaust Service.`**
```
WeheldourannualHolocaustServiceinJanuarywithseveraldignitariesandover80membersand friends
fromalldenominations.ArekHershreadasectionofhisbookandspokeoffthecuffofsomeof his
experienceswheninthecamps.OtherspeakersincludedtheLordLieutenant,theMayorandTom Gordon,
thenewMPforthearea..Thiswasfollowedbyacopiouskiddushwhenmembersandfriendswereable to
mingle.Thefeedbackafterwardswassuperb.Wehavealreadystartedtoplannextyear's Holocaust
Service on 24th January 2026 with several officials committed to attend.
```
## **`Purim`**
```
WeonceagainmadethedecisiontohavethereadingoftheMegillahonSundaymorningwhenitwas well
attendedbyadultsandchildren.Thiswasagainsuccessfulwithlotsofnoiselotsoffoodanddrink and
gifts for the children. It was enjoyed by all who attended.
```
```
Pesach was also very well attended with good minyanim and a kiddush each day.
```
## **`School Visits`**
```
Asalways,IwanttothankJoyPelmontandAlbertKingforfacilitatingschoolvisitstoshul.The teachers
andpupilsconcernedhaveexpressedtheirgratitudeandsaidthatmuchhasbeenlearntandenjoyed.. It
seemsthatstudyingJudaismformanyschoolshasbeenonthesyllabusatthesametimesoJoyand Albert
havebeenverybusy,althoughithasnotbeenpossibletoaccommodateeveryschoolwhohave approached
us during the specific period. The list of schools requesting visits gets longer.
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Achievements and Performance`**
```
During the year the Charity:
```
```
a) Ran a full programme of Jewish religious services on the Sabbath and religious holidays.
```
```
b) Buried those members of the community who died.
```
```
c)) Reached out to the wider community and schools hosting visits and participated in interfaith dialogue.
```
```
d)) Provided and fostered social activities for the members of the community.
```
## **`Fundraising activities`**
```
Thecharityraisesfundsthroughitsmembers,theseareoftenreceivedasdonationsforspecialevents and
birthdays.Italsoraisesfundsfromitsmembersforspecificappealsduringtheyearwhentheyare asked
to donate.
```
## **`Investment performance`**
```
Thecharityholdsitssurplusfundsininterestbearingaccountstoprovideabufferandsafetynet should
there be any need to incur out of the ordinary expenditure.
```
```
Page 2
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`FINANCIAL REVIEW`**
## **`Financial review`**
```
Duringtheperiodthecharityreceivedfundsformembershipanddonationsfrommembersandfriends. The
incomerepresentsonlyasixmonthsperiod,beingthefirstperiodforwhichtheSynagoguetradedas a
Community Interest Company .
```
## **`Principal funding sources`**
```
Themoneythecharityreceivescomesfrommembershipcontributionsaswellasdonationsand the
occasionallegacy.MostofthemoneyisreceivedintheperiodSeptember-Novemberoftheyearwhen the
membership invoices are sent out and are paid by members.
```
## **`Investment policy and objectives`**
```
ThecharityownsaflatinBeechwoodCourtwhichisakeyassettogetherwiththesynagogueinSt Mary's
Walk.
```
```
Additionalfundsareheldininterestbearingaccountsandaretheretobeusedifanylarge expenditure
over and above the usual costs is needed.
```
## **`Reserves policy`**
```
Thecharityaimstoholdsufficientrunningcostsinadditionalfundstoallowforany unexpected
circumstances and contingencies.
```
## **`FUTURE PLANS`**
```
Webelievethatthecharitycontinuesonastrong,financiallyhealthycourse.Inthefutureitintends to
continuetoattractnewmembersandincomeandtoplayanexpandingroleintheinterfaithworld in
Harrogate & North Yorkshire.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Company number`**
```
CEO37651 (England and Wales)
```
## **`Registered Charity number`**
```
1210182
```
## **`Registered office`**
```
St. Marys Walk
Harrogate
HG2 0LW
```
## **`Trustees`**
```
Mrs R Cohen (appointed 23.9.24)
S M Morris (appointed 23.9.24)
D Davis (appointed 23.9.24)
J M Slater (appointed 23.9.24)
R I Lawrence (appointed 23.9.24)
B Cohen (appointed 23.9.24)
N Grizzard (appointed 23.9.24)
Mrs J L F Pelmont (appointed 23.9.24)
```
```
Page 3
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by:
```
```
N Grizzard - Trustee
```
```
Page 4
```
## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF`**
## **`HARROGATE HEBREW CONGREGATION`**
## **`Independent examiner's report to the trustees of Harrogate Hebrew Congregation ('the Company')`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe period
23 September 2024 to 31 March 2025.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5)
(b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnection with
the examination giving me cause to believe:
```
`1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or`
`4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
```
```
J R Hall
```
```
Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
23 December 2025
```
```
Page 5
```
```
HARROGATE HEBREW CONGREGATION
```
## **`STATEMENT OF FINANCIAL ACTIVITIES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`Unrestricted`**
**`funds`**
**`Notes`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`12,278`
**`Charitable activities`**
`General`
`4,786`
`Investment income`
`2`
`6,366`
`Other income`
`12,394`
**`Total`**
`35,824`
**`EXPENDITURE ON`**
**`Charitable activities`**
`General`
`29,721`
`Other`
`15,179`
**`Total`**
`44,900`
**`NET INCOME/(EXPENDITURE)`**
`(9,076)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`746,170`
**`TOTAL FUNDS CARRIED FORWARD`**
`737,094`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`-`
`-`
`-`
`4,735`
`-`
`4,735`
`(4,735)`
`21,562`
`16,827`|**`Total`**
**`funds`**
**`£`**
`12,278`
`4,786`
`6,366`
`12,394`
`35,824`
`34,456`
`15,179`
`49,635`
`(13,811)`
`767,732`
`753,921`|
|---|---|---|
```
The notes form part of these financial statements
```
```
Page 6
```
```
HARROGATE HEBREW CONGREGATION
```
## **`BALANCE SHEET`**
## **`31 MARCH 2025`**
|**`Notes`**
**`FIXED ASSETS`**
`Tangible assets`
`5`
**`CURRENT ASSETS`**
`Debtors`
`6`
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`7`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`8`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`Unrestricted`**
**`funds`**
**`£`**
`482,241`
`15,418`
`242,874`
`258,292`
`(3,439)`
`254,853`
`737,094`
`737,094`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`16,827`
`16,827`
`-`
`16,827`
`16,827`
`16,827`|**`Total`**
**`funds`**
**`£`**
`482,241`
`15,418`
`259,701`
`275,119`
`(3,439)`
`271,680`
`753,921`
`753,921`
`737,094`
`16,827`
`753,921`|
|---|---|---|---|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the period ended 31 March 2025.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe period
ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.`
```
The notes form part of these financial statements
```
```
continued...
```
```
Page 7
```
```
HARROGATE HEBREW CONGREGATION
```
## **`BALANCE SHEET - continued`**
## **`31 MARCH 2025`**
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
23 December 2025 and were signed on its behalf by:
```
```
N Grizzard - Trustee
```
```
The notes form part of these financial statements
```
```
Page 8
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
```
continued...
```
```
Page 9
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`2. INVESTMENT INCOME`**
|**`INVESTMENT INCOME`**||
|---|---|
|`Deposit account interest`
**`NET INCOME/(EXPENDITURE)`**
`Net income/(expenditure) is stated after charging/(crediting):`
`Depreciation - owned assets`|**`£`**
`6,366`|
||**`£`**
`589`|
## **`3. NET INCOME/(EXPENDITURE)`**
```
Depreciation - owned assets
```
## **`4. TRUSTEES' REMUNERATION AND BENEFITS`**
```
There were no trustees' remuneration or other benefits for the period ended 31 March 2025.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the period ended 31 March 2025.
```
## **`5. TANGIBLE FIXED ASSETS`**
## **`6.`**
|**`COST`**
`At 23 September 2024 and`
`31 March 2025`
**`DEPRECIATION`**
`At 23 September 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Other debtors`
`Prepayments and accrued income`|**`Freehold`**
**`property`**
**`£`**
`470,000`
`-`
`-`
`-`
`470,000`|**`Fixtures`**
**`and`**
**`fittings`**
**`£`**
`15,616`
`2,786`
`589`
`3,375`
`12,241`|**`Totals`**
**`£`**
`485,616`|**`Totals`**
**`£`**
`485,616`|
|---|---|---|---|---|
||||`2,786`
`589`||
||||`3,375`||
||||`482,241`||
|||||**`£`**
`3,262`
`12,044`
`112`|
|||||`15,418`|
```
continued...
```
```
Page 10
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
|`Trade creditors`
`Accruals and deferred income`|**`£`**
`588`
`2,851`|
|---|---|
||`3,439`|
## **`8. MOVEMENT IN FUNDS`**
|**`Unrestricted funds`**
`General fund`
`N Solk Legacy`
`B Jerome Legacy`
`P Morris Legacy`
`T Myers Legacy`
`D Mainz Legacy`
**`Restricted funds`**
`A Burton Advertising Legacy`
`L Passman`
`A Reuben`
**`TOTAL FUNDS`**|**`At`**
**`23.9.24`**
**`£`**
`675,699`
`58,753`
`5,000`
`5,000`
`1,000`
`718`
`746,170`
`16,827`
`2,000`
`2,735`
`21,562`
`767,732`|**`Net`**
**`movement`**
**`in funds`**
**`£`**
`(9,076)`
`-`
`-`
`-`
`-`
`-`
`(9,076)`
`-`
`(2,000)`
`(2,735)`
`(4,735)`
`(13,811)`|**`At`**
**`31.3.25`**
**`£`**
`666,623`
`58,753`
`5,000`
`5,000`
`1,000`
`718`|
|---|---|---|---|
||||`737,094`
`16,827`
`-`
`-`|
||||`16,827`|
||||`753,921`|
```
Net movement in funds, included in the above are as follows:
```
||**`Incoming`**|**`Resources`**|**`Movement`**|
|---|---|---|---|
||**`resources`**|**`expended`**|**`in funds`**|
||**`£`**|**`£`**|**`£`**|
|**`Unrestricted funds`**||||
|`General fund`|`27,999`|`(37,075)`|`(9,076)`|
|`I Goodman`|`7,825`|`(7,825)`|`-`|
||`35,824`|`(44,900)`|`(9,076)`|
|**`Restricted funds`**||||
|`L Passman`|`-`|`(2,000)`|`(2,000)`|
|`A Reuben`|`-`|`(2,735)`|`(2,735)`|
||`-`|`(4,735)`|`(4,735)`|
|**`TOTAL FUNDS`**|`35,824`|`(49,635)`|`(13,811)`|
```
continued...
```
```
Page 11
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`9. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the period ended 31 March 2025.
```
```
Page 12
```
```
HARROGATE HEBREW CONGREGATION
```
```
£
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Donations Kiddush`
`Legacies`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Members Subscriptions Received`
`Funeral & Stonesettings`
`Board of Deputies`
**`Other income`**
`Other income`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Support costs`**
**`Other`**
`Telephone and Internet`
`Funeral costs`
`Ministers Fees and Expenses`
`Caretakers Salary`
`Heat, Light and Water`
`Insurance`
`Postage and Stationery`
`Repairs and Renewals`
`Garden Maintenance`
`Flat Overheads`
`Advertising`
`General Expenses`
`Kiddush Expenses`
`Secretarial Fees`
`Computer Expenses`
`Accountancy`
`Legal and Professional Fees`
`Carried forward`|`2,258`
`2,195`
`7,825`|
|---|---|
||`12,278`
`6,366`
`2,116`
`2,600`
`70`|
||`4,786`
`12,394`|
||`35,824`
`374`
`2,850`
`8,825`
`4,600`
`10,109`
`119`
`651`
`6,439`
`610`
`1,614`
`430`
`1,724`
`4,293`
`1,197`
`179`
`1,394`
`32`
`45,440`|
```
This page does not form part of the statutory financial statements
```
```
Page 13
```
```
HARROGATE HEBREW CONGREGATION
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`Other`**
`Brought forward`
`Bank Charges`
`Subscriptions & Donations`
`Security`
`Fixtures and fittings`
`Total resources expended`
**`Net expenditure`**|**`£`**
`45,440`
`52`
`2,347`
`1,207`
`589`
`49,635`
`49,635`
`(13,811)`|
|---|---|
```
This page does not form part of the statutory financial statements
```
```
Page 14
```
```
REGISTERED COMPANY NUMBER: CEO37651 (England and Wales)
REGISTERED CHARITY NUMBER: 1210182
```
## **`REPORT OF THE TRUSTEES AND`**
## **`UNAUDITED FINANCIAL STATEMENTS`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`FOR`**
## **`HARROGATE HEBREW CONGREGATION`**
```
Walter Dawson & Son
Chartered Accountants
```
```
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
HARROGATE HEBREW CONGREGATION
```
## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 4`|
|**`Independent Examiner's Report`**|`5`|
|**`Statement of Financial Activities`**|`6`|
|**`Balance Sheet`**|`7 to 8`|
|**`Notes to the Financial Statements`**|`9 to 12`|
|**`Detailed Statement of Financial Activities`**|`13 to 14`|
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheperiod23September2024 to
31March2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
```
## **`INCORPORATION`**
```
Thecharitablecompanywasincorporatedon23September2024andcommencedtradingonthe same
date.
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
TheobjectivesofthecharityisforthepublicbenefittoadvancetheOrthodoxJewishfaith.In particular,
but not exclusively by;
```
- `a) The provision of a place for traditional orthodox Jewish worship and education,`
- `b) The promotion of interfaith awareness and knowledge of the Jewish religion to non-Jewish groups. Including, without limitation school children,`
- `c) The provision of a burial place as determined by the charity trustees,`
- `d) The financial support of such communal Jewish organisation as the charity trustees shall from time to time agree.`
```
The trustees have taken into consideration the Charity Commission/CCNI guide on public benefit.
```
```
Page 1
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`OBJECTIVES AND ACTIVITIES`**
## **`Significant activities`**
```
Toenablethecharitytoachieveit'sobjectives.Thefollowingsignificantactivitieshavetaken place
during the period;
```
## **`Kiddushim`**
```
Wehavebeendelightedwithresponsesforsponsoredkiddushimwhichalwaysenhanceour shabbos
experiences.Manythankstoeveryonewhohassponsoredakiddush.Wegreatlyappreciateyour support
andfriendship.Eachsponsoredkiddushisspecialandenjoyedbyall,whethertheybetocelebrate a
birthdayorananniversary,torememberalovedoneorsimplytosaythankyoutothecommunityfor their
friendshipandwelcome.NodoubtNigelwillacknowledgethemoneyraisedontheseoccasions which
greatlyhelpswithupgradingtheshulandflatpremisesasandwhenitisnecessary.Iamsureyou will
appreciatethatalotofhardworkgoesintoorganisingallkiddushim,notonlyonthedayitselfbut with
the costings, ordering, collecting, delivering and communicating with the sponsors before hand.
```
## **`Holocaust Service.`**
```
WeheldourannualHolocaustServiceinJanuarywithseveraldignitariesandover80membersand friends
fromalldenominations.ArekHershreadasectionofhisbookandspokeoffthecuffofsomeof his
experienceswheninthecamps.OtherspeakersincludedtheLordLieutenant,theMayorandTom Gordon,
thenewMPforthearea..Thiswasfollowedbyacopiouskiddushwhenmembersandfriendswereable to
mingle.Thefeedbackafterwardswassuperb.Wehavealreadystartedtoplannextyear's Holocaust
Service on 24th January 2026 with several officials committed to attend.
```
## **`Purim`**
```
WeonceagainmadethedecisiontohavethereadingoftheMegillahonSundaymorningwhenitwas well
attendedbyadultsandchildren.Thiswasagainsuccessfulwithlotsofnoiselotsoffoodanddrink and
gifts for the children. It was enjoyed by all who attended.
```
```
Pesach was also very well attended with good minyanim and a kiddush each day.
```
## **`School Visits`**
```
Asalways,IwanttothankJoyPelmontandAlbertKingforfacilitatingschoolvisitstoshul.The teachers
andpupilsconcernedhaveexpressedtheirgratitudeandsaidthatmuchhasbeenlearntandenjoyed.. It
seemsthatstudyingJudaismformanyschoolshasbeenonthesyllabusatthesametimesoJoyand Albert
havebeenverybusy,althoughithasnotbeenpossibletoaccommodateeveryschoolwhohave approached
us during the specific period. The list of schools requesting visits gets longer.
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Achievements and Performance`**
```
During the year the Charity:
```
```
a) Ran a full programme of Jewish religious services on the Sabbath and religious holidays.
```
```
b) Buried those members of the community who died.
```
```
c)) Reached out to the wider community and schools hosting visits and participated in interfaith dialogue.
```
```
d)) Provided and fostered social activities for the members of the community.
```
## **`Fundraising activities`**
```
Thecharityraisesfundsthroughitsmembers,theseareoftenreceivedasdonationsforspecialevents and
birthdays.Italsoraisesfundsfromitsmembersforspecificappealsduringtheyearwhentheyare asked
to donate.
```
## **`Investment performance`**
```
Thecharityholdsitssurplusfundsininterestbearingaccountstoprovideabufferandsafetynet should
there be any need to incur out of the ordinary expenditure.
```
```
Page 2
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`FINANCIAL REVIEW`**
## **`Financial review`**
```
Duringtheperiodthecharityreceivedfundsformembershipanddonationsfrommembersandfriends. The
incomerepresentsonlyasixmonthsperiod,beingthefirstperiodforwhichtheSynagoguetradedas a
Community Interest Company .
```
## **`Principal funding sources`**
```
Themoneythecharityreceivescomesfrommembershipcontributionsaswellasdonationsand the
occasionallegacy.MostofthemoneyisreceivedintheperiodSeptember-Novemberoftheyearwhen the
membership invoices are sent out and are paid by members.
```
## **`Investment policy and objectives`**
```
ThecharityownsaflatinBeechwoodCourtwhichisakeyassettogetherwiththesynagogueinSt Mary's
Walk.
```
```
Additionalfundsareheldininterestbearingaccountsandaretheretobeusedifanylarge expenditure
over and above the usual costs is needed.
```
## **`Reserves policy`**
```
Thecharityaimstoholdsufficientrunningcostsinadditionalfundstoallowforany unexpected
circumstances and contingencies.
```
## **`FUTURE PLANS`**
```
Webelievethatthecharitycontinuesonastrong,financiallyhealthycourse.Inthefutureitintends to
continuetoattractnewmembersandincomeandtoplayanexpandingroleintheinterfaithworld in
Harrogate & North Yorkshire.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Company number`**
```
CEO37651 (England and Wales)
```
## **`Registered Charity number`**
```
1210182
```
## **`Registered office`**
```
St. Marys Walk
Harrogate
HG2 0LW
```
## **`Trustees`**
```
Mrs R Cohen (appointed 23.9.24)
S M Morris (appointed 23.9.24)
D Davis (appointed 23.9.24)
J M Slater (appointed 23.9.24)
R I Lawrence (appointed 23.9.24)
B Cohen (appointed 23.9.24)
N Grizzard (appointed 23.9.24)
Mrs J L F Pelmont (appointed 23.9.24)
```
```
Page 3
```
```
HARROGATE HEBREW CONGREGATION
```
## **`REPORT OF THE TRUSTEES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by:
```
```
N Grizzard - Trustee
```
```
Page 4
```
## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF`**
## **`HARROGATE HEBREW CONGREGATION`**
## **`Independent examiner's report to the trustees of Harrogate Hebrew Congregation ('the Company')`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe period
23 September 2024 to 31 March 2025.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5)
(b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnection with
the examination giving me cause to believe:
```
`1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or`
`4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
```
```
J R Hall
```
```
Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP
```
```
23 December 2025
```
```
Page 5
```
```
HARROGATE HEBREW CONGREGATION
```
## **`STATEMENT OF FINANCIAL ACTIVITIES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`Unrestricted`**
**`funds`**
**`Notes`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`12,278`
**`Charitable activities`**
`General`
`4,786`
`Investment income`
`2`
`6,366`
`Other income`
`12,394`
**`Total`**
`35,824`
**`EXPENDITURE ON`**
**`Charitable activities`**
`General`
`29,721`
`Other`
`15,179`
**`Total`**
`44,900`
**`NET INCOME/(EXPENDITURE)`**
`(9,076)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`746,170`
**`TOTAL FUNDS CARRIED FORWARD`**
`737,094`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`-`
`-`
`-`
`4,735`
`-`
`4,735`
`(4,735)`
`21,562`
`16,827`|**`Total`**
**`funds`**
**`£`**
`12,278`
`4,786`
`6,366`
`12,394`
`35,824`
`34,456`
`15,179`
`49,635`
`(13,811)`
`767,732`
`753,921`|
|---|---|---|
```
The notes form part of these financial statements
```
```
Page 6
```
```
HARROGATE HEBREW CONGREGATION
```
## **`BALANCE SHEET`**
## **`31 MARCH 2025`**
|**`Notes`**
**`FIXED ASSETS`**
`Tangible assets`
`5`
**`CURRENT ASSETS`**
`Debtors`
`6`
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`7`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`8`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`Unrestricted`**
**`funds`**
**`£`**
`482,241`
`15,418`
`242,874`
`258,292`
`(3,439)`
`254,853`
`737,094`
`737,094`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`16,827`
`16,827`
`-`
`16,827`
`16,827`
`16,827`|**`Total`**
**`funds`**
**`£`**
`482,241`
`15,418`
`259,701`
`275,119`
`(3,439)`
`271,680`
`753,921`
`753,921`
`737,094`
`16,827`
`753,921`|
|---|---|---|---|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the period ended 31 March 2025.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe period
ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.`
```
The notes form part of these financial statements
```
```
continued...
```
```
Page 7
```
```
HARROGATE HEBREW CONGREGATION
```
## **`BALANCE SHEET - continued`**
## **`31 MARCH 2025`**
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
23 December 2025 and were signed on its behalf by:
```
```
N Grizzard - Trustee
```
```
The notes form part of these financial statements
```
```
Page 8
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
```
continued...
```
```
Page 9
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`2. INVESTMENT INCOME`**
|**`INVESTMENT INCOME`**||
|---|---|
|`Deposit account interest`
**`NET INCOME/(EXPENDITURE)`**
`Net income/(expenditure) is stated after charging/(crediting):`
`Depreciation - owned assets`|**`£`**
`6,366`|
||**`£`**
`589`|
## **`3. NET INCOME/(EXPENDITURE)`**
```
Depreciation - owned assets
```
## **`4. TRUSTEES' REMUNERATION AND BENEFITS`**
```
There were no trustees' remuneration or other benefits for the period ended 31 March 2025.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the period ended 31 March 2025.
```
## **`5. TANGIBLE FIXED ASSETS`**
## **`6.`**
|**`COST`**
`At 23 September 2024 and`
`31 March 2025`
**`DEPRECIATION`**
`At 23 September 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Other debtors`
`Prepayments and accrued income`|**`Freehold`**
**`property`**
**`£`**
`470,000`
`-`
`-`
`-`
`470,000`|**`Fixtures`**
**`and`**
**`fittings`**
**`£`**
`15,616`
`2,786`
`589`
`3,375`
`12,241`|**`Totals`**
**`£`**
`485,616`|**`Totals`**
**`£`**
`485,616`|
|---|---|---|---|---|
||||`2,786`
`589`||
||||`3,375`||
||||`482,241`||
|||||**`£`**
`3,262`
`12,044`
`112`|
|||||`15,418`|
```
continued...
```
```
Page 10
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
|`Trade creditors`
`Accruals and deferred income`|**`£`**
`588`
`2,851`|
|---|---|
||`3,439`|
## **`8. MOVEMENT IN FUNDS`**
|**`Unrestricted funds`**
`General fund`
`N Solk Legacy`
`B Jerome Legacy`
`P Morris Legacy`
`T Myers Legacy`
`D Mainz Legacy`
**`Restricted funds`**
`A Burton Advertising Legacy`
`L Passman`
`A Reuben`
**`TOTAL FUNDS`**|**`At`**
**`23.9.24`**
**`£`**
`675,699`
`58,753`
`5,000`
`5,000`
`1,000`
`718`
`746,170`
`16,827`
`2,000`
`2,735`
`21,562`
`767,732`|**`Net`**
**`movement`**
**`in funds`**
**`£`**
`(9,076)`
`-`
`-`
`-`
`-`
`-`
`(9,076)`
`-`
`(2,000)`
`(2,735)`
`(4,735)`
`(13,811)`|**`At`**
**`31.3.25`**
**`£`**
`666,623`
`58,753`
`5,000`
`5,000`
`1,000`
`718`|
|---|---|---|---|
||||`737,094`
`16,827`
`-`
`-`|
||||`16,827`|
||||`753,921`|
```
Net movement in funds, included in the above are as follows:
```
||**`Incoming`**|**`Resources`**|**`Movement`**|
|---|---|---|---|
||**`resources`**|**`expended`**|**`in funds`**|
||**`£`**|**`£`**|**`£`**|
|**`Unrestricted funds`**||||
|`General fund`|`27,999`|`(37,075)`|`(9,076)`|
|`I Goodman`|`7,825`|`(7,825)`|`-`|
||`35,824`|`(44,900)`|`(9,076)`|
|**`Restricted funds`**||||
|`L Passman`|`-`|`(2,000)`|`(2,000)`|
|`A Reuben`|`-`|`(2,735)`|`(2,735)`|
||`-`|`(4,735)`|`(4,735)`|
|**`TOTAL FUNDS`**|`35,824`|`(49,635)`|`(13,811)`|
```
continued...
```
```
Page 11
```
```
HARROGATE HEBREW CONGREGATION
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
## **`9. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the period ended 31 March 2025.
```
```
Page 12
```
```
HARROGATE HEBREW CONGREGATION
```
```
£
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Donations Kiddush`
`Legacies`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Members Subscriptions Received`
`Funeral & Stonesettings`
`Board of Deputies`
**`Other income`**
`Other income`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Support costs`**
**`Other`**
`Telephone and Internet`
`Funeral costs`
`Ministers Fees and Expenses`
`Caretakers Salary`
`Heat, Light and Water`
`Insurance`
`Postage and Stationery`
`Repairs and Renewals`
`Garden Maintenance`
`Flat Overheads`
`Advertising`
`General Expenses`
`Kiddush Expenses`
`Secretarial Fees`
`Computer Expenses`
`Accountancy`
`Legal and Professional Fees`
`Carried forward`|`2,258`
`2,195`
`7,825`|
|---|---|
||`12,278`
`6,366`
`2,116`
`2,600`
`70`|
||`4,786`
`12,394`|
||`35,824`
`374`
`2,850`
`8,825`
`4,600`
`10,109`
`119`
`651`
`6,439`
`610`
`1,614`
`430`
`1,724`
`4,293`
`1,197`
`179`
`1,394`
`32`
`45,440`|
```
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Page 13
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```
HARROGATE HEBREW CONGREGATION
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`**
## **`FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 MARCH 2025`**
|**`Other`**
`Brought forward`
`Bank Charges`
`Subscriptions & Donations`
`Security`
`Fixtures and fittings`
`Total resources expended`
**`Net expenditure`**|**`£`**
`45,440`
`52`
`2,347`
`1,207`
`589`
`49,635`
`49,635`
`(13,811)`|
|---|---|
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Page 14
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