Southport and District Reform Synagogue
Report of the Trustees for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The synagogue is known as 'Southport and District Reform Synagogue'. The Synagogue membership have met to discuss forward plans for the coming years. We will continue to monitor our outgoings and income carefully to ensure that financially we are in a position to provide for a Reform Jewish charitable service to Southport and district.
FINANCIAL REVIEW
Reserves policy
It is the policy of the charity to maintain unrestricted reserves at a level which provides sufficient resources to cover management, administration and support costs and to respond to any unforeseen circumstances.
The Trustees aim to maintain reserves at a level by means of a surplus over the long term and stringent cash management.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
227576
Principal address
BY EMAIL
Trustees
P Levine M Zachariah
Independent Examiner
G Evans Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG
Executive Committee
Dr Selwyn Goldthorpe (Chairman) Mrs Gillian Goldthorpe (Vice Chair) Mrs Fortune Chamberlain (Secretary) Mr Anthony Kletz (Treasurer)
Page 1
Southport and District Reform Synagogue Report of the Trustees for the Year Ended 31 December 2024
Approved by order of the board of trustees on 20 July 2025 and signed on its behalf by:
M Zachariah - Trustee
Page 2
REGISTERED CHARITY NUMBER: 227576
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for
Southport and District Reform Synagogue
Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG
Southport and District Reform Synagogue
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 to 13 |
Southport and District Reform Synagogue
Report of the Trustees for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The synagogue is known as 'Southport and District Reform Synagogue'. The Synagogue membership have met to discuss forward plans for the coming years. We will continue to monitor our outgoings and income carefully to ensure that financially we are in a position to provide for a Reform Jewish charitable service to Southport and district.
FINANCIAL REVIEW
Reserves policy
It is the policy of the charity to maintain unrestricted reserves at a level which provides sufficient resources to cover management, administration and support costs and to respond to any unforeseen circumstances.
The Trustees aim to maintain reserves at a level by means of a surplus over the long term and stringent cash management.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
227576
Principal address
BY EMAIL
Trustees
P Levine M Zachariah
Independent Examiner
G Evans Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG
Executive Committee
Dr Selwyn Goldthorpe (Chairman) Mrs Gillian Goldthorpe (Vice Chair) Mrs Fortune Chamberlain (Secretary) Mr Anthony Kletz (Treasurer)
Page 1
Southport and District Reform Synagogue Report of the Trustees for the Year Ended 31 December 2024
Approved by order of the board of trustees on 20 July 2025 and signed on its behalf by:
M Zachariah - Trustee
Page 2
Independent Examiner's Report to the Trustees of Southport and District Reform Synagogue
Independent examiner's report to the trustees of Southport and District Reform Synagogue
I report to the charity trustees on my examination of the accounts of Southport and District Reform Synagogue (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
G Evans
Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG
20 July 2025
Page 3
Southport and District Reform Synagogue
Statement of Financial Activities for the Year Ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,100 Other trading activities 2 8,002 Investment income 3 6,396 Other income 155 Total 36,653 EXPENDITURE ON Raising funds 4 12,238 Charitable activities Cost of generating voluntary income 17,753 Total 29,991 NET INCOME/(EXPENDITURE) 6,662 RECONCILIATION OF FUNDS Total funds brought forward 421,867 TOTAL FUNDS CARRIED FORWARD 428,529 |
Restricted funds £ 2,281 - 27 - 2,308 157 2,632 2,789 (481) 3,475 2,994 |
2024 Total funds £ 24,381 8,002 6,423 155 38,961 12,395 20,385 32,780 6,181 425,342 431,523 |
2023 Total funds £ 22,338 2,570 7,112 80 32,100 583 14,222 14,805 17,295 408,047 425,342 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
Southport and District Reform Synagogue
Balance Sheet
31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 264,474 Investments 9 60,000 324,474 CURRENT ASSETS Debtors 10 5,513 Cash at bank and in hand 104,564 110,077 CREDITORS Amounts falling due within one year 11 (6,022) NET CURRENT ASSETS 104,055 TOTAL ASSETS LESS CURRENT LIABILITIES 428,529 NET ASSETS 428,529 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 124 - 124 - 3,877 3,877 (1,007) 2,870 2,994 2,994 |
2024 Total funds £ 264,598 60,000 324,598 5,513 108,441 113,954 (7,029) 106,925 431,523 431,523 428,529 2,994 431,523 |
2023 Total funds £ 265,154 60,000 325,154 5,860 102,589 108,449 (8,261) 100,188 425,342 425,342 421,867 3,475 425,342 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20 July 2025 and were signed on its behalf by:
M Zachariah - Trustee
The notes form part of these financial statements
Page 5
Southport and District Reform Synagogue
Notes to the Financial Statements for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance Fixtures and fittings - 20% on reducing balance
The Synagogue holds a number of religious artefacts. These have not been included in the financial statements since it is impractical to place a valuation on these items with the exception of the scroll acquisition in 2015.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
Southport and District Reform Synagogue
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
2. OTHER TRADING ACTIVITIES
3.
4.
| Fundraising events Funeral service contributions INVESTMENT INCOME Rents received Investment income Deposit account interest RAISING FUNDS Raising donations and legacies |
2024 £ 595 7,407 8,002 2024 £ 3,397 1,673 1,353 6,423 2024 £ |
2023 £ 889 1,681 2,570 2023 £ 4,337 1,881 894 7,112 2023 £ |
|---|---|---|
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 20,953 Other trading activities 2,570 Investment income 7,081 Other income 80 Total 30,684 |
2024 Restricted funds £ 1,385 - 31 - 1,416 |
2023 Total funds £ 22,338 2,570 7,112 80 32,100 |
|---|---|---|
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
EXPENDITURE ON
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continued...
Southport and District Reform Synagogue
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 7. | COMPARATIVES FOR THE STATEMENT | OF FINANCIAL | OF FINANCIAL | ACTIVITIES - | continued | continued | |
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||||
| fund | funds | funds | |||||
| £ | £ | £ | |||||
| Raising funds | 583 | - | 583 | ||||
| Charitable activities | |||||||
| Cost of generating voluntary income | 13,104 | 1,118 | 14,222 | ||||
| Total | 13,687 | 1,118 | 14,805 | ||||
| NET INCOME | 16,997 | 298 | 17,295 | ||||
| RECONCILIATION OF FUNDS | |||||||
| Total funds brought forward | 404,870 | 3,177 | 408,047 | ||||
| TOTAL FUNDS CARRIED FORWARD | 421,867 | 3,475 | 425,342 | ||||
| 8. | TANGIBLE FIXED ASSETS | ||||||
| COST | Freehold property £ |
Plant and machinery £ |
Fixtures and fittings £ |
Totals £ |
|||
| At 1 January 2024 and | |||||||
| 31 December 2024 | 262,516 | 5,160 | 41,449 | 309,125 | |||
| DEPRECIATION | |||||||
| At 1 January 2024 | - | 3,469 | 40,502 | 43,971 | |||
| Charge for year | - | 338 | 218 | 556 | |||
| At 31 December 2024 | - | 3,807 | 40,720 | 44,527 | |||
| NET BOOK VALUE | |||||||
| At 31 December 2024 | 262,516 | 1,353 | 729 | 264,598 | |||
| At 31 December 2023 | 262,516 | 1,691 | 947 | 265,154 | |||
| 9. | FIXED ASSET INVESTMENTS | ||||||
| MARKET VALUE | Unlisted investments £ |
||||||
| At 1 January 2024 and | |||||||
| 31 December 2024 | 60,000 | ||||||
| NET BOOK VALUE | |||||||
| At 31 December 2024 | 60,000 | ||||||
| At 31 December 2023 | 60,000 | ||||||
| There were no investment assets outside the UK. |
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continued...
Southport and District Reform Synagogue
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Tax Prepayments 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 12. MOVEMENT IN FUNDS At 1.1.24 £ Unrestricted funds General fund 421,867 Restricted funds Kol Nidre 846 Scroll fund 2,629 3,475 TOTAL FUNDS 425,342 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 36,653 Restricted funds Kol Nidre 1,006 Scroll fund 1,302 2,308 TOTAL FUNDS 38,961 |
2024 2023 £ £ 5,182 5,521 331 339 5,513 5,860 2024 2023 £ £ 4,181 4,020 - 603 2,848 3,638 7,029 8,261 Net movement At in funds 31.12.24 £ £ 6,662 428,529 - 846 (481) 2,148 (481) 2,994 6,181 431,523 Resources Movement expended in funds £ £ (29,991) 6,662 (1,006) - (1,783) (481) (2,789) (481) (32,780) 6,181 |
|---|---|
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continued...
Southport and District Reform Synagogue
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.23 £ Unrestricted funds General fund 404,870 Restricted funds Kol Nidre - Scroll fund 3,177 3,177 TOTAL FUNDS 408,047 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 30,684 Restricted funds Kol Nidre 1,862 Scroll fund (446) 1,416 TOTAL FUNDS 32,100 |
Net movement At in funds 31.12.23 £ £ 16,997 421,867 846 846 (548) 2,629 298 3,475 17,295 425,342 Resources Movement expended in funds £ £ (13,687) 16,997 (1,016) 846 (102) (548) (1,118) 298 (14,805) 17,295 |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Kol Nidre Scroll fund TOTAL FUNDS |
At 1.1.23 £ 404,870 - 3,177 3,177 408,047 |
Net movement in funds £ 23,659 846 (1,029) (183) 23,476 |
At 31.12.24 £ 428,529 846 2,148 2,994 431,523 |
|---|---|---|---|
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continued...
Southport and District Reform Synagogue
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 67,337 | (43,678) | 23,659 |
| Restricted funds | |||
| Kol Nidre | 2,868 | (2,022) | 846 |
| Scroll fund | 856 | (1,885) | (1,029) |
| 3,724 | (3,907) | (183) | |
| TOTAL FUNDS | 71,061 | (47,585) | 23,476 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 11
Southport and District Reform Synagogue
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| 2024 £ INCOME AND ENDOWMENTS Donations and legacies Donations & bequests 3,370 Gift aid 1,800 Donations Kol Nidre Appeal 1,006 Grants 1,996 Subscriptions 15,144 New Machzor (prayer books) 690 Other income 375 24,381 Other trading activities Fundraising events 595 Funeral service contributions 7,407 8,002 Investment income Rents received 3,397 Investment income 1,673 Deposit account interest 1,353 6,423 Other income Interest received on gift aid 155 Total incoming resources 38,961 EXPENDITURE Other trading activities Festivals and services 337 Funerals & JJBS 12,058 12,395 Charitable activities Social security - Light, heat & water 2,623 Insurance & subscriptions 2,030 Telephone 847 Repairs & cemetery upkeep 2,901 Postage and stationery 472 Gifts, presentations & prizes 11 Sundries 957 Rabbinic support 3,961 Cleaning 343 Carried forward 14,145 |
2023 £ 3,161 1,800 971 436 15,970 - - 22,338 889 1,681 2,570 4,337 1,881 894 7,112 80 32,100 583 - 583 603 796 2,243 787 2,114 318 - 260 2,668 432 10,221 |
|---|---|
This page does not form part of the statutory financial statements
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Southport and District Reform Synagogue
| Detailed Statement of Financial Activities for the Year Ended 31 December 2024 2024 £ Charitable activities Brought forward 14,145 Security & Keyholding 1,771 Social Visiting expenses 284 Donations Kol Nidre Appeal 1,006 New Machzor (prayer books) 1,559 Donations - 18,765 Support costs Finance Bank charges 90 Other Depreciation on plant & machinery 338 Depreciation on fixtures and fittings 218 556 Governance costs Accountancy and legal fees 974 Total resources expended 32,780 Net income 6,181 |
2023 £ 10,221 958 281 1,026 - 160 12,646 90 423 291 714 772 14,805 17,295 |
|---|---|
This page does not form part of the statutory financial statements
Page 13
Independent Examiner's Report to the Trustees of Southport and District Reform Synagogue
Independent examiner's report to the trustees of Southport and District Reform Synagogue
I report to the charity trustees on my examination of the accounts of Southport and District Reform Synagogue (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
G Evans
Matthews Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lane Mossley Hill Liverpool Merseyside L18 1DG
20 July 2025
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