CHARITY NUMBER: 222277
Birmingham Hebrew Congregation
and Charitable Institutions
Consolidated Financial Statements for the year ended 31 December 2024

Birmingham Hebrew Congregation and Charitable Institutions
Contents of the Consolidated Financial Statements
for the year ended 31 December 2024
Page
Charity Information
Report of the Trustees
Report of the Independent Auditors
Consolidated Statement of Financial Activities
Consolidated Balance Sheet
charity Balance Sheet
io
Notes to the Consolidated Financial Statements
li

Birmingham Hebrew Congregation and Charitable Instltutlons
Charity Information
KEY MANAGEMENT PERSONNEL:
Trustees and Senior Management Team
TRUSTEES:
Mr G Bloom ILMI (Treasurer) IEMI
Mr J S Leek IEMI
DrA C White
Mrs L Bushell
Mr S Newman
Mr J Lang
Ms L Myers
Mr B Shaffer
MT J Bushell
Mr P Marks
Mr B johnson
Mr S Bushell
ILMI - Life member
IEMI- Executive member
SENIOR MANAGEMENT TEAM:
Rabbi Y Jacobs
J Wilke5
ADDRESS:
Singers Hill
Ellis Street
Birmingham
BI IHL
REGISTERED CHARITY NUMBER:
222277
AUDITORS:
UHY Hacker Young (Birminghaml LLP
Registered Auditors
9-11 VittorSa Street
Birmingham
813ND
BANKERS:
Handelsbanken
55 Calthorpe Road
Edgbaston
Birmingham
CUSTODIAN TRUSTEE..
Birmingham Hebrew Congregation Properties Limited
Whose Directors are..
MrG Bloom
MrlSLeek
Mr L O Bushell

Birmingham Hebrew Congregation and Charitable Institutions
Report of the Trustees for the year ended 31 December 2024
The Trustees present their annual report and audited consolidated financial statements for the year erbded 31
December 2024 and confirm they comply with the Charities Act 2011, the Trust Deed, Charities SORP 2019 and The
Financial Reporting Standard Applicable in the UK and Republic of Ireland IFRS 1021 IEffective l January 20191-
STRUCTURE. GOVERNANCE AND MANAGEMENT
The Birmingham Hebrew Congregation 55 a registered charity Ino. 2222771 and 15 Set up under its constitution and
rules.
The members of the management council, who are also the Trustees, who served during the year are set below.
The council meet on a regular basis to manage the affairs of the charity and to formulate policy. The senior
management team oversees the day to day operations of the charity in li3i50n with the Treasurer and Executive.
MrG Bloom
MrJSLeek
Dr A C White
Mrs L Bushe11
Mrs Newman
Mrj Lang
Ms L Myers
Mr B Shaffer
Mr J Bushell
Mr P Marks
Mr B Johnson
Mr S Bushell
Pay Policy for Senior Staff
The pay of the senior staff is reviewed annually and in vSew of the nature of the charity, the Trustees benchmark
remuneration agalnst pay levels in other organisatlons of similar size. The remuneration benchmark is the mid-point
of the range paid for similar role5. Where recruitment has proven difficult in the past a market addition has a150
been pald with the pay maximum no greater than the highest benchmarked salary for a comparable role.
OBJECTIVES AND A￿[VITIEs
The objects of the charity shall be to promote the Jewish religion for the public benefit by all or any of the following
means-
The provislon and maintenance of a synagogue for prayer and to further and encourage the practice of
Orthodox Judalsm as prescribed by the office of the Chief Rabbi.
To create and develop social and cultural artivities for all ages for its membership and also to the wider Jewish
Community of Birmlngham and the West Midlands.
To create programmes of Jewish learning in conjunction with other bodies to further ald and strengthen the
practice of Orthodox Judaism.
To provlde and maintaln two cemeteries at Witton and Brandwood End for the burying of Jewish deceased.
To maintain and develop relationship5 Wlth other non Jewish rellglous leaders and communlties.
To act as the Foundation body of the King David School.

Birmingham Hebrew Congregation and Charitable Instltutions
Report of the Trustees for the year ended 31 December 2024
STRATEGIC REPORT
Achievements and Performance
The synagogue has tontinued to provide a full schedule of well attended daily, Sabbath and Festival prayer services.
These included monthly Se￿1£eS for children and special services for boys (Bar Mitzvahl and girls (Bat Mitzvahl
marking their coming of age. The second Adult Bat Mitzvah course was started for women not fortunate enough to
have had a Bat Mitzvah at aged 12.
A busy soci31 and cultural actlvities programme included Sight5eers' Club visits to Morrocco, the Beth Shalom
National Holocaust Museum, Nottingham and the Houses of Parliament,. Film Club evenings showing films of Jewish
interest; regular Coffee, Cake and Chat sessions,. and Sabbath and Festival Eve dinners.
Programme5 of lewlsh learning continued with Torah Tots for pre-school children, Hebrew classes for school aged
children and a programme of events for teenagers. The children's leaTning achievements were celebrated with
prize day. Adult education was delivered through regular Lunch and Learn se55ions for men, Ladies Shiurim (lessons)
and the Jewish Women's Learning Circle.
The cemeteries at Witton and Brandwood End were maintained to the required Standards throughout the year
including renovation of the facilities block at Witton.
The synagogue further strengthened its relationships with non-jewish religious leaders and communities through
participation in the Birmingham Faith Leaders, Forum. hosting some 5,000 children and their teachers in school
parties led by qualified guides touring the synagogue- and leading synagogue tours for adult groups. The synagogue
celebrated the 20th anniversary of the presentation of a Toiah Scroll by the St Mary's Catholic Seminary with a
service attended by current Seminarians and city Faith Leaders.
The synagogue supported the King David School as its Foundation body, receiving regular reports on activities at the
school and contributing to the running of the school through its Foundation Governors.
Future Plans
The Council and Executive continue to review members, needs and views, providing support, activities and meeting
facilities, where needed, to the relevant age profile of thè mÈmber5hip. Attracting younger families into the
congregation contlnues to be a priorfty.
FINANCIAL REVIEW
The Statement of Financial Activities for the year show5 an increase in reserves of £56.001 for the year, this is due to
revaluation of the investment properties at December 2024. The senior management team are monitoring the
overhead5 to ensure that the budgets are appropriate and that the charity can continue to support the Community.
The congregation continue to contribute to specific appeals as well as supporting the social and religious events.
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm
that systems have been established to enable regular reports to be produced so that the necessary steps can be
taken to lessen these risks.

Birmlngham Hebrew Congregatlon and Charltable Institutions
Report of the Trustees for the year ended 31 December 2024
The Trustees, policy is to protect the charity's capital by investing in low risk investment5 whilst maximising income
as far as possible. The portfolio of investments Is annually reviewed against the above policy.
The Trustees regularly review the free reserves available to meet day to day expenses.
Going Concern
After making appropriate enquiries, the board of Trustees has a reasonable expectation that Birmingham Hebrew
Congregation and Charitable Institutions has adequate resources to continue in operational existence for the
foreseeable future. For this reason it contlnues to adopt the going concern basis in preparing the financial
statements. Further details regarding the adoption of the going concern basis can be found in the Statement of
Accounting Polities.
Trustees Responslbilltles in relation to the financial statements
Charity law requlres the Trustees to prepare financial statements for each financi31 year which give a true and fair
view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. Under that law the
Trustees have elected to prepare their accounts in accordance wlth The Financial Reportlng Standard Applicable in
the UK and Republic of Ireland IFRS 1021 IEffective l January 20191. In preparing those financial statements, the
Trustees have..
selected 5Ultable accounting policies and then applied them consistently-
made judgements and estimates that are reasonable and prudent,.
stated whether applicable accounting standards have been followed. subject to any material departures
disclosed and explained in the financial statements; and
prepared the financlal statements on the going concern basis.
The Trustee5 h3ve overall responsibility for ensuring that the charlty has appropriate system of controls. flnanclal and
otherwise. They are also responsible for keeping proper accounting record5 which disclose with reasonable accuracv
at any time the financial position of the charity and enable them to ensure that the financial statements comply with
the Charities 50RP 2019.
Statement as to Disclosure of Information to Auditors
In so far as the Trustees are aware at the time of approving our Trustees, annual report:
there is no relevant information. being needed by the auditor in connection with preparing their report, of
which the auditor is unaware
the Trustees, having made enquiries of fellow Trustees and the auditor that they ought to have individually
taken,
ave each taken all steps that he/5he is obliged to take as a Trustee in order to make themselves aware
ofan
elevant audit information and to e5tabli5h that the auditor is aware of that information.
On behalf
Counci
G Bloo
7 SepteMber2025

Birmingham Hebrew Congregation and Charltable Instltutlons
Independent Auditor's Report to the Members of Birmingham Hebrew Congregation and
Charitable Institutions as at 31 December 2024
Opinion
We have audited the financial Statements of Birmingham Hebrew Congre8ation and Charitable Institutions (the
'parent charitWI and its subsidiaries (the 'group'l for the period ended 31 December 2024 which comprise group and
parent charity statement of financial activities and notes to the financial statements, including significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards including FRS 102 The Financial Reporting Standard applicable In the UK and Republic
of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the group's and of the parent charitrfs affairs as at 31 December 2024
and of the group's incoming resource5 and application of resources, including its income and expenditure, for
the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Charities Att 2011.
Basis for opinion
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 responslbilities for the audit of the
financial statements section of our report. We are independent of the group in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilities in accord3nce with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide 3 basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting
in the preparation of the fin3nci31 statement is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the group or parent charitable compan￿5
ability to continue as a going concern for a period of at least twelve months from when the financial statements are
authori5ed for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sectiOFlS of thi5 report.
Other information
The other information comprises the information included in the annual report other than the financial statement5
and our auditorfs report thereon. The trustees are responsible for the other information contained within the financial
statements. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing $0, Consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsi5tencie5 or apparent material
mi5Statements, we are required to determine whether there is a material misstatement in the financial statements or
a material misstatement of the 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.

Birmingham Hebrew Congregation and Charitable Institutions
Independent Auditor's Report to the Members of Birmingham Hebrew Congregation and
Charitable Institutions as at 31 December 2024
Opinions on other matters prescribed by the financial statements
In our opinion, based on the work undertaken in the course of our audit..
the information given in the strategbc report and the trustees, report for the financial year for which the
financial statements are prepared Is tonsistent with the financial statements,. and
the strategic report 3nd the trustees, report have been prePa￿d in accordance with applicable legal
requirements.
Matters on whlch we are requlred to report by exception
In the light of the knowledge and understanding of the group and the parent charity and Its environment obtained in
the course of the audit, we have not identified material misststements in the strategic report or the trustees, report.
We have nothing to report in respect of the following matters where the Charitiès Art 2011 requires us to report to
you if, in our opinion..
adequate accounting records have not been kept by the parent charity, or returns adequate for our audlt have
not been received from branches not visited by u5. or
the parent charity financial statements are not in agreement with the accounting records and returns,- or
certain disc105ures of trustees, remuneratlon specified by law are not made,. or
we have not received all the information and explanations we require for our audit.
Re5pon5ibilities of tru5tee5
As explained more fully in the trustees, responsibilities statement set out on page 4, the trustees are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the tnJstee5 are responsible for assessing the group's and the parent charlty'5
ability to continue as a gDing concern, disclosing. a5 applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease
operations, or have no realistic alternative but to do so.
Audltor's responsibilities for the audit of the financial statements
Our objectlves are to obtain reasonable assurance about whether the financial statements as a whole are free from
material mi55tatement, 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 15 not a guarantee that an audit tondutted in accordance with
ISAS IUKI will always detect a material misstatement when it exists. Misstatement5 can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expetted to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
Based on our understanding of the group and the sector in which it operates, we identified that the princlpal risks of
non-compliance with laws and regulations related to the acts by the group, which were contrary to applicable laws
and regulations including fraud, and we considered the extent to which non-compliance might have a material effect
on the financial statements. We also Considered those law5 and regulations that have a direct impact on the
preparation of the financial statements suth as the Charities Act 2011. We evaluated management's incentives and
opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and
deteTmined that the principal risks were related to inflated revenue and the group's net income for the year.

Birmingham Hebrew Congregation and Charitable Institutions
Independent Auditor's Report to the Members of Birmingham Hebrew Congregation and
Charitable Institutions as at 31 December 2024
Audit procedures performed included.. review of the financial statement disclosures to underlying supporting
documentation, revlew of correspondence with and reports to the regulators, Including correspondence with the
Charitie5 Commission review of correspondence with legal advisors, enquiries of management and review of internal
audit report5 in so far as they related to the financial statement5, and testing of journals and evaluating whether there
was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.
There are inherent lirnitation5 in the audit procedures described above and the further removed non-compliance with
laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would
become aware of it. Also, the risk of not detecting a materlal mi55tatement due to fraud is higher than the risk of not
detecting one resulting from error, as fraud may Involve deliberate concealment by, for example, forgery or
intentional misrepresentations, or through collusion.
A5 part of an audit in accordance with ISA5 IUKI, we exerclse professional judgment and maintain professional
scepticism throughout the audit. We a150.'
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responslve to those rlsks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error. as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the cirCumstan￿s, but not for the purpose of expressing an opinion on the effectiveness of the
group's internal Control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern ba515 of accounting and, based on
the audit evidence obtained, whether a material uncertainty exist5 related to event5 or conditions that may
cast significant doubt on the group's or the parent charity's ability to continue as a going concern. If we
tonclude that a material uncertainty exists, we are required to draw attention in our asjditor's report to the
related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion.
Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However.
future events or conditions may cause the group or the parent charity to cease to continue a5 a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures,
and whether the financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing
of the audit and significant audit findings, including any significant deficiencies in internal control that we identify
during our audit.
Use of our report
This report is made solely to the group and charity's members, as a body, in accordance with Section 144 of the
Charities Act 2011 and report In accordance with regulation5 made under Section 154 of that Act. Our audit work has
been undertaken 50 that we might state to the parent charity and group's members those matters we are required to
state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept
or assume responsibility to anyone other than the parent charity and the parent charity's members as a body. for our
audit work, for this report, or for the opinions we have formed.
Matthew Stephens, Senlor Statutory Auditor
UHY Hacker Young IBirminghaml LLP, Statutory Auditor
9-11 Vlttoria Street, Birmingham. Bl 3ND
Date: 7 September 2025

Birmingham Hebrew Congregation and Charitable Institutions
Consolidated Statement of Financial Activities for the year ended 31 De￿mber 2024
Unrestricted Designated Restricted
Funds
Fund5
Funds
Total
Funds
Total
Funds
Notes
2024
2024
2024
2024
2023
Incoming resources:
Incoming resourcesfmm generotedfunds.-_
Membership fees
Gift Aid tax receipts
Legacies
Donations
Car Park Fees
Investment income
Rents received
Activities for generating funds
Incoming resourcesfrom choritt7ble activities..
Bereavement activities
124,193
18,051
500
124,193
18,051
500
19,965
177,405
35,670
84,144
59,460
100,954
19,106
13,933
177,405
35,670
74,184
59,460
6,032
11,398
122,844
2,841
74,836
76,691
9,960
155,677
155,677
147,057
Total incoming resources
503,396
6,032
165,637
675,065
555,727
Resources empended:
Cost of generaling funds
Charitable activities
Goveinance costs
77,036
340,992
37,503
1,330
203,641
7,472
78,366
556,235
44,975
80,234
498,378
59,178
11,602
Totsl resources expended
455,531
11,602
212.443
679,576
637,790
Net in¢omlnglloutgoingl resources
Surplus on di5P05al of a55ets
47,865
15,5701
146,8061
14,5111
182,0631
757,071
Net in¢oming/loutgoin81 resource5 before
transfer5
47,865
15,5701
146,8061
14,5111
675,008
Transfers between fund5
796
17961
Net movements in fund$
48,661
16,3661
146,8061
14,5111
675,008
Gain on value of investments
Revaluatlon of investment properties
li
12
6,613
55,0
6,613
55,000
4,101
25,000
Net movements in funds before tax
110,274
16,3661
146,8061
57,102
704,109
Taxation
11,ioii
11,ioii
11301
Net movement in funds after tax
Reconciliation of funds
Total fund5 brought forward
109,173
16,3661
146,8061
56,001
703.979
1,862,525
379,662
605,755
2,847,942 2,143,963
Total funds carried fonvard
16
1,971,698
373,296
558,949
2 903,943 2,847,942
All of Birmingham Hebrew Congregation and Charitable Institutions activities derive from continuing operations during
the above two financial period5.
The notes form part of these financlal statements.

Birmingham Hebrew Congregation and Charitable Institutions
Consolidated Balance Sheet as at 31 December 2024
GROUP
Z024
2023
Notes
FIXED ASSETS
Tangible assets
Investments
Investment property
io
li
633,700
49.819
1.440,000
2,123,519
643,049
43,206
1,385,000
2,071,255
12
CURRENT ASSETS
Debtor5
Cash at bank
13
50,419
937.556
987,975
S7,264
971,287
1,028,551
CREDITORS
Amounts falling due within one year
14
1155,4801 1186,4471
NET CURRENT ASSETS
832,495
842,104
2,956,014
2,913,359
CREDITORS
Amounts falling due after more than one year
15
152,0711
165,4171
NET ASSErs
2,903,943
2,847,942
RESERVES
General funds (including fair value reserve of £1,099,253)
Designated funds
Restricted funds
1.971,698
373.296
558,949
1,862.525
379,662
605,755
16
2,903,943
2,847,942
The financial statements were approved by the Board of Trustees on 7 September 2025 and were signed on
Sts behalf bv..
J Leek- Trust
The notes on pages 11 to 22 form part of these flnancSal statements

Birmingham Hebrew Congregation and Charltable Institutions
Charity Balance Sheet as at 31 December 2024
io
CHARITY
2024
2023
Notes
FIXED ASSEfs
Tangible assets
Investments
Investment property
io
377,699
49,820
1,065,000
1,492.519
387,048
43,207
1.015,1]00
1,445,255
li
12
CURRENT ASSETS
Debtors
Cash at bank
13
45,691
900,403
946,094
55,272
966,046
1,021,318
CREDITORS
Amounts falling due wlthln one year
14
1105,0681 1153,3051
NET CURRENT ASSETS
841.026
868,013
2,333.545
2,313,268
DEBTORS
Amounts fzlling due after more than one year
13
403.828
395,110
CREDITORS
Amounts falling due after more than one year
15
17,6831
110,9981
NET A5SET5
2,729.690
2,697,380
RESERVES
General funds Ilntluding fair value reserve of £948,813)
Designated funds
Restricted funds
1,797,445
373,296
558,949
1,711,963
379,662
605,755
16
2,729,690
2,697,380
The financial statements were a
its behalf
ro
ed by the Board of Trustees on 7 September 2025 and were signed on
J Leek- Truste

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
ACCOUNTING POLICIES
General Information
Birmingham Hebrew Congregation and Charitable Institutions is a group comprislng one unlntorporated charity-
and two incorporated subsidiaries limited by shares and registered wlth Companies House. Birmir)gham Hebrew
Congregation and Charitable Institutions is registered with the Charities Commission in England and Wales under
charity number.. 222277. It operates from its registered office of Singers Hill, Ellis Street, Birmingham, Bl IHL.
The principal activity is the promotion of the Jewish religion for the public benefit.
li
Basis Of Preparation
The tinancial statements have been prepared in accordance with Accounting and Reporting by Charities=
Statement of Recommended Prartice applicable to charities preparing their accounts In accordance with the
Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191
Charities SORP 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and
the Charitie5 Act 2011.
Going Concern
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the company to
continue as a going concern. The trustees believe that the going concern basis is appropriate and make this
assessment in respect of a period of one year from the date of approval of the financlal statements.
Consolidated accounts
The trustees have chosen to prepare consolidated accounts incorporating the activities of BHC Car Parks Limited
for the year to 31 December 2024 and the transactions with Birmingham Hebrew Congregation Properties
Limited for the year to 31 December 2024.
Income
Income includes donations received, fees charged for membership. funeral services and car park rental.
All income is recognised once the company has entitlement to the income. it is probable that the income will be
received and the amount of income receivable can be measured reliablv.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third
party, it is probable that a transfer of economic benefit will be required in settlement and the amount of the
obligation can be measured reliably. Expenditure is classified by attivlty. The Costs of each activity are made up of
the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct
costs attributsble to a single activity are allocated directly to that activity. Shared costs which contribute to more
than one activity and support Costs which are not attributable to a single artivity are apportioned between those
activities on a basis consistent with the use of resources. Staff costs are allocated on the basis of time spent, and
deDreciation rharqes allocated on the Dortion of the asset's use.
Tanglble fixed assets
The trustees consider that the freehold properties are maintained in such'a State of repair that their residual
value is at least equal to their net book value. As a result, the corresponding depreclation would not be material
and is, therefore, not charged in the Statement of Financial Activities.
Depreciation is provided at the following annual rates in order to write off eath of the other assets over their
estimated useful life.
Freehold property improvements
Fixtures and fittings
Motor Vehicles
10 years
20% and 33% on cost
25% reducing balance

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
12
ACCOUNTING POLICIES Icontinuedl
Investment Property
Investment propertie5 for which fair value can be measured reliably without undue cost or effort are measured
at fair value at each reporting date with changes in fair value recognised in profit or105S.
For the purposes of clarity, as this surplus or deficit is not realised, the amount is noted (net of any deferred tax
provision arising on the surplus or def1CItI against the general fund.
Investments
Fixed asset investments are 2 form of financial instrument and are initially recognised at their transaction cost
and subseqvently measured at fair value at the balance sheet date, unless fair value cannot be measured reliably
in which case it is measured at cost le55 impairment.
Investment gain5 and losse5, whether realised or unrealised, are combined and shown in the heading 'net gains
on investment, in the statement of financial activities incorporating income and expenditure account.
Debtors
Trade and other debtors are recognised at the settlement amount after arbv trade discount offered.
Cash at Bank and in Hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
Liabilities and Provisions
Liabilitie5 are recogni5ed when there is an obligation at thè balance sheet date as a result of a past event, it is
probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement
can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to
settle the debt or the amount it has received as advanced payment5 for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
Restricted and Unrestricted Fund5
General fund5 are unrestricted funds which are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purpose5.
The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
whlch have been raised by the charity for particular purposes. The cost of raising and administering such funds
are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
finarbcial statements.

Birmingham Hebrew Congregation and Charttable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
13
ACCOUNTING POLICIES {¢ontinuedl
Financial Instruments
The charity only has financial a55ets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transartion value and subsequently measured at their
settlement value.
Pension Costs
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions
are written off against profits in the year they are paid.
Taxatlon
Taxation for the year comprises current and deferred tax, where deferred tax is material. Tax is recognised in the
Income Statement, except where it relate5 to items recognised in other comprehensive income or directly in
equity.
Current or deferred taxation asset5 and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enarted or
substantively enacted at the balance sheet date
No deferred tax is provided on the investment property revaluations as it is intended that any surplus realised on
futLJre sales will be used for charitable purposes and, therefore, will not be taxable.
INCOMING RESOURCES
Unrestrlcted Restrlcted
Total
Total
Funds
Funds
Funds
Funds
2024
2024
2024
2023
Activities for generating funds
Function$ and activities income
22,592
22,592
26,170
School visits
23,912
23,912
25,275
25,246
Other income
12,956
12,956
59,460
59,460
76,691
BEREAVEMENT ACTIVITIES
2024
2023
Bereavement charges115 funerals- 2023.. 15 funerals)
Additional charges
Stone setting charges
Reservations fees
140,260
131,108
820
1,569
12,580
13,397
1,200
1,800
155,677
147,057

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
14
RESOURCES EXPENDED
Unrestricted Designated Restricted
Fund5
Funds
Funds
Total
Fund5
Tota
Funds
2024
2024
2024
2024
2023
Costs of generatlng funds
Promotlon and hospitality
Functions costs linc Chai club & Torah Totsl
Car Park Maintenance
Visiting officials for services
Moseley- Costs of Services
linc caretaker fees £2,517: 2023-£2,0121
27,164
26,617
1,330
28.494
26.617
24,045
35,382
5,163
9,264
6,380
16,176
7,079
16.176
7,079
77,036
1,330
78,366
80,234
Charitsble activitie5
Staff costs
Funeral costs
Cemetery management fees
Motor and travelling expenses
Telephone
Postage
Printing and stationery
Computer running expenses
Sundry expenses
Bad debts
Light, heat and water
Cleaning. caretaking and security
Expenses of residences
Repairs and maintenance
Synagogue buildings
BIE8IKDRES
Grants and donat10115 paid
Bank charges
Bank loan interest
Hire purchase interest
Depreciation
Profit on disposal of assets
145,214
63,771
21,403
61,948
1.181
1,250
208,985
21,403
61,948
16,794
6,838
2,655
5,692
11,245
13,065
1,920
38,174
27.641
64,524
193,836
18.772
55,020
14,883
5,794
1,706
3,977
9,450
11,577
14,4821
46,188
15,122
75.023
15.613
5,588
2,655
5,592
11,245
13,065
1,920
36,254
27,459
46,868
loo
1,920
182
17,656
12,573
34,283
46,856
ii,ioo
500
1,433
4,875
1,238
9,349
28,803
12,000
ii,ioo
402
98
1,386
4,875
1,238
9,349
47
1,347
5,183
1,363
9,890
17,0741
340,992
11,602
203,641
556,235
498.378
Goveman¢e costs
Auditor5 remuneration
Accountancy
Professional fees
Insurance
4,000
6,470
7,746
19,287
800
1.000
4,800
7,470
7,746
24,959
3,6¢X)
8,772
20,698
26,108
5,672
37,503
7,472
44,975
59,178
TOTAL RESOURCES EXPENDED
455 531
212,443
679,576
637,790

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Con501idated Financial Statements for the year ended 31 December 2024
15
SURPLUS ON DISPOSAL OF ASSETS
In December 2023, the wholly owned subsidiary Birmingham Hebrew CongreEation Properties Limited, sold part
of the land it owned at Brandwood End Cemetery and this resulted in a surplus of £757,071.
STAFF COSTS
a Staff Costs
2024
2023
Wages and salaries
Social security costs
Pension contributions
192,738
12,775
3,472
178,833
11,788
3,215
208,985
193,836
b stsff Numbers
The average monthly number of employees during the period/ye3r was as follows..
Employees
2024
2023
Higher Paid Staff
The number of employees whose employee benefits exceeded £60,000 was..
£60.001-£70,000
£70,001-£80,000
2024
2023
d Key Management Personnel
The key management personnel of the charity comprise the trustees and the senior management team as listed
on page l. The total amount of employee benefits (including employer pension contributionsl received by key
management personnel for their services to the charity was £104,66112023.. £97,516).
OPERATING DEFICIT
The operating Ideficitl/surplus is stated after charging:
2024
2023
Depreciation - owned assets
Depreciation- a55ets on hire purchase
Surplus on disposal of land
Operating lease rentals
Auditors, remuneration
3,947
5,402
4,204
5,686
757,071
466
836
4,800
3,600
TAXATION
The taxation charge arose on the ordinary activities of BHC Car Parks Limited and Birmingham Hebrew
Congregation Properties Ltd.

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
16
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Designated Restricted
Funds
Funds
Funds
2023
2023
2023
Totsl
Funds
2023
Incoming resources:
Incoming resourcesfrom generatedfurjds...
Membership fees
Gift Aid tax receipts
Legacies
Donatlons
Car Park Fees
Investment income
Rents received
Activities for generating funds
Inc(Jming resourcesfrom choritoble activities..
Bereavement activities
100,954
19,106
100,954
19.106
8,687
122,844
2,841
64,876
74,393
2,711
11,398
122,844
2,841
74,836
76,691
9,960
2,298
147,057
147,057
Total incomlng resources
393,701
2.711
159,315
555,727
Resources expended:
Cost of generating funds
Charitable activities
Governance costs
80,234
319,623
52,169
80,234
498,378
59,178
12,000
166,755
7.009
Total resources èxpended
452,026
12,000
173,764
637,790
Net outgoing resources
158,3251
19,2891
114,4491
182,0631
Surplus on disposal of assets
757,071
757,071
Net in¢omlng/{outgolngl resources before transfers
698,746
19,2891
114,4491
675,008
Transfers between funds
112,0001
12,000
Net movements In tunds
686,746
2,711
114,4491
675,008
Gain on value of investments
Revaluation of investment properties
4,101
25,000
4,101
25,000
Net movernent5 in fund5 before tax
715,847
2,711
114.4491
704,109
Taxation
11301
11301
Net movement In funds after tax
Reconciliation of funds
Total funds brought forward
715,717
2,711
114,4491
703.979
1,146,808
376,951
620,204
2,143,963
Total funds carried forward
1,862,525
379,662
605.755
2 847.942

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
17
10 TANGIBLE FIXED ASSETS
Freehold
Land &
Buildin8$
Motor
Vehicles
Fixture
& Fittin85
Total
GROUP
Cost
Balance at l January 2024
Additions
Dlsposals
614,321
27.295
68,170
709,786
Balance at 31 December 2024
614.321
27,295
68,170
709,786
Depre¢lation
Balance at l January 2024
Charge for the year
Eliminated on disp05als
2,387
5,686
5,402
58.664
3,947
66,737
9,349
Balance at 31 December 2024
2,387
11,088
62,611
76.086
Nel Book Value at 31 December 2024
611,934
16,207
5,559
633.700
Net Book Value at 31 December 2023
611,934
21,609
9,506
643,049
CHARITY
C05t
Balance at l January 2024
Additions
Disposals
355,935
27,295
63,868
447,098
Balance at 31 December 2024
355,935
27,295
63,868
447,098
Depreciation
Balance at l January 2024
Charge for the year
Eliminated on disposals
5,686
5,402
54.364
3,947
60,050
9,349
Balance at 31 December 2024
11.088
58,311
69,399
Net Book Value at 31 December 2024
355,935
16.207
5,557
377,699
Net Book Value at 31 December 2023
355.935
21,609
9,504
387,048
The deeds for the charity's land and buildings were transferred Into the name of Birmingham Hebrew Congregation
Properties Limited on January 2011. This was done by order of The Charity Commission of England and Wales when
Birmingham Hebrew Congregation Properties Limited was appointed custodian trustee replacing Barclays Bank Trust
Company Ltd.

Blrmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
18
11 FIXED Ass￿ INVESTMENTS
GROUP
2024
CHARITY
2024
2023
2023
Market value as at l January 2024
Disposals
Net gain on revaluation
43,206
57,660
118,5541
4,100
43,207
57.661
118,5541
4.100
6,613
6,613
Market Value 310ecember 2024
49.819
49,820
43,207
The main investment5 comprise listed and unitlsed investments and are valued at market values, also Included in
the Charity Investment5 are shares of its subsidiary undertakings.
Subsidiary Undertakings
Type Proportion
held
Nature of
business
BHC Car Parks Limited
£1 Ordinary
loo%
Rental
Birmingham Hebrew Congregation
Properties Limited
mited by
guarantee
loo%
Control Investment
The aggregate of the share capital and reserves as at 31 December 2023 and of the profit and loss atcount for
the year ending on that date for the subsidiary undertakings were as follows..
Aggregate of share
capital and reserve5
Profit
8HC Car Parks Limited
174,075
64.516
8irmin8ham Hebrew Congregation Properties Limited
180
67,178
12 INVESTMENT PROPERTY
GROUP
CHARITY
Fair Value
Net book value before revaluations
Revaluations
340,747
1,099,253
116,187
948,813
At 31 December 2024
1,440,000
1,065.000
Net Book Value at 31 December 2023
1,440,OOD
1,065,000
Fair value at 31 December 2023 is analysed by-
Net book value before revaluations
Valuation at March 2021
Valuation at December 2021
Valuation at December 2022
Valuation at December 2023
Valuation at December 2024
340,747
904,253
95,000
20,000
25,000
55,000
116,187
808,813
85,000
20,000
115,(X)01
50,000
1,440,000
1065 000

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
19
The investment properties were valued by Just Move Estate Agents and Lettings at 31 December 2024. The
estate agents have based their opinion on the revalued fair value of the investment properties, by reference to
their knowledge of the condition of the property and their judgement of the prevailing market prices for similar
propertie5 In the locality of the properties.
13 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP
2024
CHARITY
2024
2023
2023
Amounts falling due within one year:
Trade Debtors and Membership dues
Sundry debtors and prepayments
Income tax re gift aid
Cemetery debtors
31.329
14.708
1,132
3,250
50,419
24,984
12,205
8,625
11,450
57,264
26,601
14,708
1,132
3,250
45,691
22,992
12,205
8,625
11,450
55,272
Amounts falling due after more than one year:
Amounts due from group companies
403.828
449,519
395,110
450,382
50,419
14 CREDITORS- AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP
2024
CHARITY
2024
2023
2023
Bank loan
Hire purchase creditor
Trzde creditors
Other taxation and social security
Other creditors and accruals
Cemetery creditors and accruals
12.106
3,315
11.254
7,186
81,859
39,760
155,480
11,661
3,007
18,576
9,945
74,728
68,530
3,315
7,149
4,023
50,821
39,760
105 068
3,007
14,587
7,709
59,472
68,530
153,305
Deferred Income
2024
2023
Deferred income at l January 2024
Resources deferred in the year
Amounts released from previous years
Deferred income at 31 December 2024
65,071
28,438
131,5711
61,938
63,940
14,071
112,9401
65,071
At the balance sheet date the group was holding fijnds received in advance for funerals £33,50012023: £61.500
and car park fees £28,43812023'. £3,571).

Birmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
20
15 CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
GROUP
2024
CHARITY
2024
2023
2023
Bankloan
Hire purchase creditor
44,388
7,683
52,071
54.419
10,998
65,417
7,683
7,683
10,998
10,998
The bank loan is secured by legal charges over property in Commercial Street, Birmingham. The loan 15 repayable
over 17 years commencing September 2014. Interest is calculated on a floating rate basis.
16 FUNDS
GROUP
At
At
31 December
2024
l January
2024
Incoming
Resources
Outgoing
Resources
Gains
TTan5fers
General Fund
Designated Fund5
Restricted Funds
1,862,525
379,662
605,755
503,396
6,032
165,637
1456,6321
111,6021
1212,4431
61,613
796 1,971.698
17961
373,296
558,949
Total Funds
2 847,942
675,065
680,677
61.613
2,903 943
CHARITY
At
At
31 December
2024
ljanuary
2024
Incoming
Resources
Outgoing
Resources
Gains
Transfers
General Fund
1,711,963
433,758
1405,6851
56.613
796 1,797,445
Desitnated Funds
Restoration Fund
BuildinES Reserve
Singers Hill Charity Box
New Building
Jewlsh Youth Institute
7.593
158,129
15,824
187,270
10,846
7.593
158,129
20,304
187,270
5.932
14021
11,0501
Iii,iooi
111,502
254
379,662
5,932
796
373.296
Restrirted Funds
meter
Funds
Family Trust
Cemetery General
Mikveh Fund
Future Developments
Repairs Reserve
Tahara and Chevra Kadisha
32,028
384,061
loo,000
26.938
50,283
12,445
32,028
337,255
loo,000
26,938
50,283
12,445
165.637
1212,4431
605.755
165,637
1212,4431
558,949
Total Funds
2,697,380
605,327
(629,6301
56,613
2,729,690

Birmlngham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
21
16 FUNDS {contlnuedl
Restoration Fund: Monies donated towards the restoration work needed on the Synagogue building.
Buildings ReseTh￿: Monies set aside for any major works to the charlty properties.
Singers Hill Charlty Box- Monies donated at services by members and distributed to needy cause5 at the
direction of the Rabbi.
New 8uildings.' Sale of Park Road spent on the Moseley Synagogue which 15 included in fixed a55ets..
The jewlsh Youth Institute Fund has arisen from the proceeds of an insurance claim from the former youth
entre and 15 used for assistance for Jewish Youth.
Family Trust.. Donations and appeals made in the 194tr5 and 50's towards upkeep of shul.
Cemetery General.. Maintenance of the grounds and buildinBs of the various cemeteries. Surplus to be made
available for use in the synagogue.
Mikveh Fund= Legacy monies received towards building a new Mikveh.
Future Developments.. To provide possible new cemetery location in the future.
Repairs Reserve: For any major work at the cemeteries.
Tahara & Chevra Kadi5ha: Reserve towards the cost of providing washing facilities for deceased persons.
Falr Value Reserve: Non distributable rese￿eS on the revaluations of investment property in general funds

Blrmingham Hebrew Congregation and Charitable Institutions
Notes to the Consolidated Financial Statements for the year ended 31 December 2024
22
17 ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS
Unrestrleted Designated
Funds
Funds
Restrirted
Funds
Total
Fund5
Fixed Assets
Net Current Assets
Long Term Liabilities
1,901,392
122.377
152,0711
183,778
189,518
38,349
520,600
2,123,519
832,495
152,0711
Net Assets as at 31 De￿mber 2024
1,971.698
373,296
558,949
2,903,943
18 RELATED PARTY TRANSACTIONS
The following related party transactions took place in the period of account..
- All Elertric Goruge5 Group plc motor repairs and staff recharges. The transactlons in the year to 31 December
2024 amounted to £39.99712023.. £30,583). £4,104 was outstanding at 31 December 202412023- £3,989). I S
Leek is chairman of the group.
All transaction5 were conducted at arm's length, in accordance with Birmingham Hebrew Congregation's normal
procurement procedures and wlth Charities SORP 2019.
19 CAPITAL COMMITMENTS
2024
2023
Contracted but not provided for in the financial Statements
69,432
20 COMMITMENTS UNDER OPERATING LEASES
At 31 December 2024 the total of the Charity's future minimum lease payments under non-cancellable operating
lease5 was-
2024
2023
Within one year
1,413
1,465
Within two to 5 years
183
1,596
837
2,302