31 bor The tru9tee& prnsenl Ihepr report the ftrwvjal **¢m¢nls of th• for th• y•ar end&J 31 D￿emts￿ 2023. The IFUStees ha* &￿Ied the K*OWSi)ns ol Acc4yJnlmg and ReF¥ybrvJ by charit￿s.. statement of Recommended 8ppkatA8 lo charrtk8S pr•pW¥￿ thetr ac¢¢uAts in *cordanca wrth the Fknanckl ReF¥Mlry standard app￿￿le in IhB UK aNI R•JpuL4L of Irelw¥J (Ffts 1021 (ElfE[li￿ 1 j￿[l￿￿1Y 20191. ACHIEVEMENT AND PERFORMANCE Charitsble act1v1t￿S •ynagvdu¢ i? as 'SoutlwLwI and DsBtryA Rvform ￿y•l￿￿•,. Th• Gyn•wu• membernhip havo to disc￿8 Iowdrd plans lor the >ws. W* ￿ continu• to rnOn￿ our outyings and income carefuw lo en3UTe thal arn in a lo • Re1C￿ j?￿h thartsblB Eemca to s￿JIhp0rt and dk*trKI. FINANCIAL REVIWI Reserve• pollcy 11 * the polKy ot tre ¢hgrity to mairrtain unTestricl*d re8eThw a¢ a kn?1 Vknkh pr￿ resource6 to ¢wr rnpnwJ•m•nt. admintytr8tKJn and 6UPP)rt ￿¥l3 •nd io to unforewen circum81wces. The Trust•04 Oim ID mAIrtAkn At * la￿1 ty rA 04w th• tarm w#J •lnwenl c•gh STRUCTUR4 GOVERNANCE ANO IAANAGEIIENT Governlng docum•nt Tho thority ￿ ¢onlrdled by it¥ ofirust con8L4￿ •n unMc4xporat•d chanty. REFERENCE AND ADMINISTIIATIVE ￿AlL3 R•gl•ler•d Charlty numb•v 227576 Prlnclp•l •ddy• "BY EkiAJL" Iru•l• P Lewno M Z•chariBh IndO￿nd•nt Ex•mln•r G Evan8 Matthews SLthn & Co Lbj ChBrt¥i￿l Certif*d 48- S2 Penny L￿e M08$hy klill LiverpoG4 Mersey8MYe L18 1DG Ex•cutlv• CommStt Dr Sew Goldthcy (Charman) rs Gillian G¢Sdthorpe Iv￿ Chw) Mrs Fortune Ch￿b￿bin (S￿) IAr Anthony Klelz (Tièasurerl Page 1 and Districl R•forni ofthe Trugt•e • Yew End AFyrovad byord& ot tr* t*)ard oftrustses on 28 2024 aThJ si9￿j on 18 behaw ty. Zotharlah. Trnst8• Pg3e 2 REGISTERED CHARITY NUMBER: 227676 MJtthow¥ sutt￿ & Co Ltd Charter•J Certmed Act(MJnt8nts 48- 52 Penny Lane Mo$81ty HIH Livarpool Mer8eysid• L18 1DG Sout and Distrlct Year En mber 2023 Pago R•port of th• Trustees IndepoTrd•nt Exjmlnerfs Roport ststement of Flnanchl A¢tiviti•8 8al•nu Shoot Note• to the Fln•nclal Statem•nts 6 10 11 Detail•d Sl•tsm•nt of Flnanclal Athltles 12 to 13 South ort and D18t rms na ue Re ort of the Trustees Year Endod 31 DeC￿nbal2 The Irustees present their report wf(h Ihe financial Slalements of the charity for the year end 31 De￿mber 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Sl2lemenl of Recommended Pwlice applicable lo charit￿8 preparing Iheir accounts in accoidance with the Financial Reporting Standard applicable in the UK al￿ Republic of Ireland IFRS 1021 leffedwe l January 20191. ACHIEVEMENT AND PERFORMANCE Charitable actlvltle5 The synagogue is known as 'Soulhporl and District Reform Synagogue,. The Synagoyue mémb8rship have met to discuss fonKard plans lor the coming yeais. We will continue to monitor our outgoings income carefully to ensure that financial￿ we are in a position lo provide for a Ref¢xm Jewish charitable sewice lo Southport and di31ricl. FINANCIAL REVIEW RgseNas policy It is the policy of the charity to maintain ufflreslricled reserves at a 18vel whlch provides sufficient resources lo cover managomenl, adminislralion and supwrt costs and lo respond lo any unforeseen circumstances. The Trustees aim lo maintain res•rvos al a level by means of a suiplus over th8 kjng term and stringent cash managerrtenl. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The tharity 18 controlled by ts governing document. a deed of trusl and conslitul¥s an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Reglster¢d Charlty number 227576 Prln¢lpal address 'BY EMAIL" Trustees P Levine M Zachariah Independont Examlner G Evans Mallhews Sutton & Co Ltd Charter& Certified Accountsnls 48- 52 Penny Lan8 Mossley Hill verpool Merseyside L18 1DG Executlve Commltte Dr Selwn Goklthorpe (Chairman) Mrs Gillian Goldthorpe IVKe Chairl rs Fortune Chamberlain Isecrelaryl Mr Anthony Kletz ITTeasur6rl Page 1 nd District Raform Re ort of the Trust8&5 orthey arE Approved by order ot the board of trustees on 28 July 2024 and signed on ts beha￿ by.. Zachariah - Trustee Page 2 Indè 8ndent ExaMin￿S Ré ort to th8 Truste South ort and Dlstrlct Reform S n3 ue Indeptsndent examinerfs r•port to the tnv3tee5 of Southport and Dlstrlct Refomi Synagogue report lo the charity Iruslees on my examination ol the ￿COunt8 of Soulhport and Dlslricl Refcirm Synagogue Ilhe Trust) for the year ended 31 Decembei 2023. Responslbllities and basis of r&port As the ¢harity Iruslees of the Trust yoij are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Cthe Act'l. l Teport in re8pecl of my examination ol the T¥usl'$ accounts carried out under Section 145 of the Act and in cafrying out my examination I have followed all applicable Direcknon6 given by the Charity Commission under Section 14515llbl of the Ad. Indèpendont examinerfs statement I have comp18ted my examination. I confirm that no material matters h3ve come lo my alltrnlion in conneclion with the examination giving me cause lo believ& Ihal in any maleiial respect.. accounting records were nol kept in respecl of the Trust as required by 130 of the Act.. or the 8ccounls do not a¢¢ord wth Ih05e records,. or the accounts do not comply with the apPI￿able requiiemenls concemin9 the form and wnlenl of accounts sel out in Ihe Charit￿5 (Accounts and Reportsl Regulatkins 2008 other than any requirement that the accourbts give a Irue and fair Mew which is nol a maller considered as part of an ivdependenl 8xamin8tion. I have no concerns and have come across no other mattèrs in connection wth tho examination lo wh￿h attentton should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. G Evans Mallhews Sutlon & Co Ltd Chartered Certified AcLountanls 48- 52 Penny Lane Mossley Hill Liverpool Mwseyside L181DG 28 Juty 2024 Page 3 South rt and rms na Statemen Flnan¢lal Acliviti for th8 Yoar Ended 31 December 2023 2023 Total lulld 2022 Total lunds Unre8lricted fund Restricted funds Note8 INCOME AND ENOOWMENTS FROM Donalitsns and legacies 20,953 1.38S 22,338 21,841 Other trading aclwilies Inveslmenl income Other Income 2,570 7,081 80 2,570 7,112 80 584 5,623 40 31 Totol 30.684 1,416 32,100 28,088 EXPENDITURE ON RaiBing lund5 S83 583 4,729 Charltablo 8ctlvltl8• C081 of gener81ing voluntary incom 13,104 1.118 14,222 18,780 Other 1,066 Totsl 13.667 1,118 14,805 24,555 NET INCOME 16.997 298 17.295 3.533 RECONCILIATION OF FUNOS Total funds brought loThvard 404.870 3,177 408,047 404,S14 TOTAL FUNDS CARRIED FORWARD 421,8B7 3,475 425,342 408,047 Th¢ notes form part of Ih¢s¢ financial sta¢￿ents P8g&4 rt and District Relomi S na aalance Sh 31 Dec r 2023 2023 Total hArKI$ 2022 Total funds UnreStr￿e￿ Restr•￿& fund iuThJ8 FIXED ASSETS Tangible assets Inveslmonls 348 265,154 60,(rfJO 26S,868 68,517 324.81 348 325.154 334,385 CURRENT ASSETS Deblors Cash 81 bank and in hand 8,446 72,601 98,617 3.972 102,589 104.4TI 3.972 108,449 81.047 CREDITORS Amounts lalung duo wfthin on• year 10 17,416) 18451 18.2611 17,385} NEf CURRENT ASSETS 97,C61 3.127 I￿,188 73.882 TOTAL ASSETS LESS CURRENT UABILITIES 421.867 3.47S 425.342 408,047 NET ASSETS 421.867 3.475 425,342 408.047 FUNDS Unreslricl8d fuTh18 Restl￿1&d funds 421,867 3,475 404,870 3,177 TOTAL FUNDS 425.342 408,047 The flnanclal slalemonls were approwj by the Bo2rd ol Tnb¥I￿ and auth￿18￿￿ lor issu• cffl 28 Juty 2024 and were signed on ils behall by. M Zxho1iah- Trustee The ncle5 fomi part of these finatKral statements Page 5 South ort and District Refom S na Notes to the Fin clal State lor Year Ended 31 December 2Q23 ACCOUNTING POLICIES Basis of preparing the flnanclal statements The financi81 slalements of the charity. which FS a public b&nefil entity under FRS 102, have been Prepared in a￿Ordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Slalemenl of Recommended Praclie applic8b58 to charities preparing their accounts in accordance with the Financial Reporting Sland8rd applicable in the UK aThJ Republ￿ ol Ireland IFRS 1021 (Èffective 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Slandard applLable in the UK and RepublK of Ireland, and the Charities Act 2011. The financial slalemenls have been prepared under the hislcsrical cost cDnvenlh)n. wSlh the oxceptr)n of investments which are InclLHied al rnarkel value. Incomè All income is recognised in Ihe Stal8menl of Financial Activi￿ onc8 the chanly has enlillemenl lo the funds, il is probable that the in¢oma will be received and the aMI￿nI can be measured relkgbly. Expenditure Liabilities are recognised as expenditure as soon as there is a le981 Dr Constr1￿1Ve obl19a1￿)n committing the charity to Ihal expenditure. it is Probable Ihal a transfer of economK benefits will be required in settl8m8nl and the amount of the obligation can bè measu￿d reliobly, Expenditure is acco*Jnled for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where cosls Cannot be directly attributed to particular headings they have boan alkKaled lo adivilies on a basis consislenl wlh the U58 01 resour¢8s. Tanglble ftxed assets Oeprecialion is provided al the following ann￿1 rates in order lo write off each asset over its estimated useful life. Plant and machinery Fixtuiès and littings 2N on reducing balance 20% on reducing balance The Syn￿Og￿e hold6 a numb8r of religious artefacls. These have not been included in the financial Stolemenls since rt is impractical to pla¢e a valuation on these ileffls with the exception of the scroll acquisition in 2015. Taxation The chanty is exempl from lax on its charStsbl8 activities. Fund accounting UnreslTiCted furKls can be used in accordance with Ihe charitabk objectives at the discrets'on of the Irustees. ReStr￿ted fund5 can onty be used for particular reStr￿ted purposes within the objects of the charity. ReStr￿¢￿Ill5 arise when SpeCif￿d by the dOr￿r or when funds 8re raised for pèrticu18r r8slrict8d purposes. Further explanolion of the nature and purpose of each fund i8 included in the notes lo the finanryal $ta18ments. Paga 6 continued.. South ort tri Refomi Notes to t Fin ncial Sta ements - ontlnu for the Year Ended 31 Decgmber 2023 OTHER TRADING ACTIVITIES 2023 2022 FLkndrakging evenis Funeral sorv￿a contributions 889 1,681 2.570 INVESTMENT INCOME 2023 2022 Rents received Inveslrnenl income Dep0811 accounl interest 4,337 1,881 3,333 2,1 $7 133 7,112 5,623 TRUSTEES. REMUNERATION AND BENEFITS There were no Irusle8s' remunerallon or other benotlls lor the year ended 31 OectsmbeT 2023 n￿ lor the year 8ndgd 31 December 2022. Tru•t••¥' •xp•ni There were no Iruslees, expènses p81d for the wr ènded 31 Decembor 2023 nor for t￿ yoar endod 31 Decomber 2022. STAFF COSTS The average monthly numbtrr of 8mployee8 during the year was a8 I￿1￿$.. 2023 2022 Full Ilm8 equivalents No employees rectri￿d emoluments in oxces8 of £60,000. COMPARATIVES FOR THE STATEPAENT OF FINANCIAL ACTIVITIES Unr#stricled fund Reslriled funds Tolal funds INCOME ANO ENDOWMENTS FROM Donations and legacies 21,842 21,841 Olh8r Iradlng 8clivilie$ Inve51menl income Other income 5,817 40 5,623 40 Total 28,083 28.088 EXPENDITURE QN Raising funds 4,729 4.729 Charitable actlvltl•* Cost ol generating voluntary income 18,760 18,760 Other 1,066 P4e7 continued... South and Oistrfct Reforni Notes to the Financial Ststemèn -con nu for the Year Ended 31 December 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES- contlnued Urnre51rthd Restrded funds Total funds Totsl 24.555 24.555 NET INCOME 3.528 3,533 RECONCILIATION OF FUNDS Total funds browJht fOn￿[d 401,342 3.172 404.514 TOTAL FUNDS CARRIED FORWARD 404.870 3.177 408.047 TANGIBLE FIXED ASSETS Fixtures and frttings propaty M￿hinery T(Xak COST At 1 January 2023 and 31 De¢anber 2023 262.516 5,160 41,449 309.125 DEPRECIATION At 1 January 2023 CharyJe lor 40,211 291 43.257 714 423 Al 31 De￿rnber 2023 3.469 40.502 43,971 NET BOOK VALUE At 31 Decemtei 2023 262.516 1.691 947 265,154 At 31 December 2022 262.516 2,114 1.238 265,868 FIXED ASSET INVESTMEMrs Unhsted iFwestments MARKET VALUE At 1 Jarhuary 2023 Disposa¢s 68,517 {8.517) Al 31 Decernbei 2023 60.000 NET BOOK VALUE Al 31 December 2023 60,000 At 31 De￿mber 2022 68,517 There were no investment a55els OLtswJe the UK. Page 8 continued... outh rt and Dlstrict Refomi S na ue Notos lo the Flnancial Staternents Contlnuod for the Year En mb r 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors Tax Prepayments 2,477 5,969 5,521 339 5,860 8,446 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade credltors Taxation and s￿511 seGuiity Olhef creditors 4,020 603 3,638 3,714 3.671 8,261 7,385 11. MOVEMENT IN FUNDS Net movernonl n funds Al 31.12.23 A11.1.23 Unrestrlctod fund8 General fvnd 404,870 16,997 421,867 R•gtrlcted fund8 Kol Nidr Scroll fund 848 2,629 3,177 1548 3,177 288 3,475 TOTAL FUNDS 408,047 17,295 425,342 N81 rnovamenl in funds, included In the above are 98 lollows.. Incoming fO8ource8 Resources expended Pknmenl in fund8 Unroslrlcted lund8 General fund 30,684 {13.68n 16.997 Rest￿Cled lund8 Kol Nidro Scroll fund 1.862 14481 11,0161 11021 <5481 1.410 11,1181 298 TOTAL FUNDS 32.100 114,8051 17,295 Pago 9 continued... South nd District Reform S ue Notes lo the Flnancial Statemenls - contlnuèd for the Yaar End d 31 D r 2023 11. MOVEMENT IN FUNDS-contlnued Comparatlve8 for movement In funds Nel movement in funds Al 31.12.22 At 1.1.22 Unrostrictod funds General fund 401,342 3.528 404,870 Restrlct4d funds Scroll fund 3.172 3,177 TOTAL FUN08 404.514 3,533 408,047 Comp8ralive n61 movement In funds. included in Ihts above are os folkm.. Incoming re8ourco8 Re80urces 4xpended Movemonl fund8 Unrestrl¢t8d fund¥ G8ner81 fund 28,083 124,5551 3,528 Restylclgd fundj Scroll lund TOTAL FUNDS 28,088 124,5551 3,533 A current year 12 rnonlhs and prior y88r 12 months combln8d p08ilion 18 a8 follows.. Nel M0￿ment In lunds Al 31.12.23 Al 1.1.22 Unre•trlcl¢d funds General lund 401,342 20.526 421,867 RegtrScted fund• Kol Nidre Scioll tund 846 2,629 3,172 1543) 3,172 303 3,475 TOTAL FUNDS 404,514 20,828 425,342 Page 10 continued.. Sout ort and Dlstrlct Relorm S u• Notes to the Flnanclal StatementS- for the Year End¥d 31 Dèc6mb8r 2023 11. MOVEMENT IN FUNDS- contlnued A current year 12 months and Prior yeaf 12 monlhs combined not movement in funds, Includèd in the above are as loltows.. Int￿ming resources Resources Movemenl expended in funds Unrg¥trlctod funds General fund 58.767 138,2421 20,525 Restrlcted fund8 Kol Nidre Scroll fund 1,862 1441) 11,0181 11021 e46 (5431 1,421 11,1181 303 TOTAL FUNDS 60,188 139.3601 20.828 12. RELATED PARTY DISCLOSURE8 Thwe were no related party Iransaclkns lor tho year endod 31 D•camber 2023. Page11 Refomi S Detalle of Financlal A foi the Year Ended 31 December 2023 2023 2022 INCOME AND ENDOWMENTS Donatlons and legacl•s Donations & beqLbesls Gift aid Donations Kol Nidre Appe Giants Sub6crptrJn8 3.161 1,81J) 971 436 15,970 3.￿1 1.800 17,040 22.338 21,841 othor tTadlng actlvltl•s Fundraising events Funer81 seNi¢e cc￿tribu110n¥ 889 1.681 584 2,570 584 Investment In¢om• Rents received Inveslmenl In￿Me Dep)sil Bccounl inlerast 4,337 1,881 894 3,333 2,157 133 7.112 5,623 Other incom• Interest rec8Ned on afft aid 40 Total Incomlng reffjowrc 32,1(M) 28,088 EXPENDITURE Other trndlng xtbvltl Festivals and seryice8 Funerals & JJBS 583 422 4,307 683 4,729 Charltable actbvltles Social Security Li9hl. heal & water InsuTanc8 & 5ub8UiPtpJns Telepho Repairs & cemetery upk88P Postage and stat￿nery Sundries R8bbinic support cteaning Security & Keyhobjing Social Visiting expenses Donations Kol Nklre Appeal Carried fowid 603 2,258 4,032 456 3,534 455 895 1,324 2.243 787 2.114 318 260 2.668 432 958 281 1.026 12.486 12,954 This page dofjs not lovm part of th8 Statut￿ financ4al statwnonts P•ae 12 South Flna lal Actlvlti bor 2023 for th Year Ende 2023 2022 Ch*rltobl8 aetlvltles Brought foN8rd Donatlons 12,486 160 12,954 12.646 12.954 Support costs Management Wages 4.8S4 Flnancfr 8ank charges Oth•r Depreciallon on plant & maGhinery DepreCAal￿1n on fixture8 and frtling8 423 291 528 394 714 922 Go¥•rnanc• costs A¢eounloncy ond lagal lees 772 Total resource8 experded 14,e05 24,555 N•t Incom 17,295 3,533 This page does nol form part of the 8talulory financial slalements Page 13 Ind• ndent Examin*s South •tKI D rttoth•T Ind¢pend¥nt examiner's rewrt to the In￿t￿S of southport •nd Dljlhct Rgfonn Synaqogue I report lo the charly trustees ￿ my examinattyJn of the xcounts of SoLrthport and D￿litt Relorm Synagoww Ilhe Trusll lor the yew ended 31 DeC•Mt￿ 2023. R•spon8lbllitios and bmls of report As the chBrity trnstee¥ of the Tn*t YOU ara reSp￿th Ihe Preparat￿ of the &c￿nIS kn aCcOrda￿e Ihe r&Ju1r￿nents ofthe Chanties Ad 2011 Adl. I repDrt kn resrt of my ¢X•n1rwt￿ of t￿ Tru8f• #counts r￿n?￿j out under SedKJn 145 d the Act and In Car￿n9 out my exwnirplk)n I hav• foll7￿d al typkabl• t￿1¢ti￿ gwi by iho Chai*y CLvnmis8k￿ under Saction 145(Sllbl ol the Acl. Indopond•nt •xamSnerfs 8t•t•m•nt I have ccmpleled my examinalKJn. I c￿[￿[M that no m•twKql matlws ham4 com• lo my atton￿n th ¢MM￿lI)n wlh Ihe #￿In•t￿n m8 caus¢ to lkn that ui materid resP￿t.. accounllng recw¢)s kept in restttl oflhe a6 r&wir&l by Sxtijn 1Xs ol the Ac4,. or Ihe 8CCOUTrt8 L** nc4 pKcord vAh those rt£OTds", or Ihe a¢count$ do Mt c(mpty Ihe aWrAt48 rwwernenls ccrtemir¥J the fo￿ and content ol ac