REGISTERED CHARITY NUM8ER: 227576 af Fln rEn •Mr 202 DI R•f Matthgwg Sutton & Co L Chartered Certified Accountsnts 48- 52 Penny Lane Mo$sY Hill Liverpool Merseyside L181DG
ontgnts of the Flnanclal Stat•m•n for th• Y?#r End•d 31 D•c•mbor 202 P•g• R•port ol th• Tru•t••• 1 to 2 Ind•p•nd•nl Ex•mln•rf¥ R•port St•t•m•nt of Flnancl•l Actlvltl•• Balan¢• ShMI Not•# to th• Flnn¢l•l St•t•m•nts 6 to 11 l)•t•ll•d Stat•m•nt of Fln•Thcll Actlvhl 12 to 13
South ort #nd Dis rlet R•forni S ue Re ort of the Trust¢ for the Year Ended 31 D•c•mb•r 2025 The Iruslees present thelr report with the financial statèments of the charity for the yèar ended 31 D8cember 2025. The trustees have adopted the provisions of Accountlng and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Fin8nci81 Rewung Standard applicable in the UK and Republic of Ireland {FRS 1021 leffe¢tiva 1 January 2019). ACHIEVEMENTS AND PERFORMANCE Charitabl• a¢tlvlties The synagogue is known as 'Soulhport and Dlstriet Reform Synagogue.. The Synagogue MOMrship have met to discuss forward plans for the ¢oming years. We will continue lo monitor our outgoings and income earelully lo ensure that financially we are in a position lo provide for 8 Reform Jewish charitable service lo Soulhport and distrid. FINANCIAL REVIEW R•sèrv•s polley It is Ihe policy of the charty to maintain unreslrfcts(i reserves at a level which provides sufficient resources lo covef managemant, admlnislration and support costs and to respond lo any Ltnforeseen circumslances. Th8 Trust88s aim to maintain reserves at a level by means of a surplus over the long term 8nd stringent Cash management. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming documènt. 8 dèèd of trust and conslilule8 an unlncorporated charlty. REFERENCE AND ADMINISTRATIVE DETAILS R•gist•r•d Charfty numb¢r 227576 Prlnelpal •ddr•$$ 'BY EMAIL" Tru$tè P Levine M Zachariah G Corre lappointed 20.7.25} S Goldthorpe lappoinled 20.7251 Independent Examln•r G Evans Matthtrws Sutton & Co Ltd Chartered Certified Accountants 48 - 52 Penny Lan8 Mossley Hill Liverpool Merseyside L18 1DG Executive Commltt Dr Selwyn Goldthorpe {Chaim)anl Mrs Gillian Goldlhorpe (Vice Chairl Mrs Fortune Ch8mberl8in Isecretsryl Mr Anthony Kletz (Treasurer) Page 1
South rt and Dlstrlct Relom) S na R• rt ol th• Trust888 for tho Year Ended 31 December 2025 Approved by order of the board of trusteès on 19 Juty 2026 and sned on its b•h4lf by.. Zachariah - Tru5tse Page 2
Ind• endent Examinerfs Re ort to thè Truste¢$ of South ort and Di¥trict Rèform na ue Indèp•nd•nt •xamln•rf$ report to the tru$l••s of Southport and Olstrlct R•form Synagogu• I roport to the charity trustees on my examination of th8 accounts of Southport and Dlslricl Refom) Syn8gogu& (the Trust) for the year ended 31 December 2025. Ro$ponslbllltlè8 and ba818 of roport As the charity trustees of the Trust you 8re responsible for the preparation of the accounts in accordance with the requirèmanls of the Charltl88 Act 2011 I'lhe Act,). I r&port In respect of my exAmlnaJon of thè Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable DireclionB given by the Charity Commission under Seclbon 14515llbl ol the Act. Ind•p•nd•nt •xamln•rf• •tatsm•n¢ I have completed my examination. I confirm that no material matters have come to my attention in connection wllh the èxamination oiving me cause lo balieve that In any mat8rial respect.. accounting records were not kept in respect ol the Trusl as required by Section 130 of the Act., or the accounts do not accord wllh those r8cord8', or th8 account8 do not comply wllh th8 8ppll¢abl8 r8qulromenls conc8rnln9 the form 8nd content of accounts sel out In Ihe Chadts'es IAccounls and Reports) Regulallon$ 2008 other than any rgquiromenl Ihal the accounts glve a tru& and fair view whlch is not a matter considered as part of an independent èxamination. I have no concems and h8v& come across no other matters In connection with the examlnalion lo which attention should be drawn Sn Ihls roport in ordgr lo gn8ble o propor understanding of thg accounts to bg roached. G Evans Marth8ws Sutton & Co Ltd Chartered Certlfied Accountants 48- 52 Penny Lane Mossley Hill Llv6rpool Merseyside L18 1DG 19 July 2026 Page 3
South rt #nd Di$tri¢t Rèform S na u• statement of Flnanclal A¢tlvltlo5 for the Year Ended 31 D•¢$mb•r 2025 2025 Totsl fvnds 2024 Total lunds Unrestrictod fund Restrfct8d funds Notes INCOME AND ENDOWMEpifs FROM Don81ions and legacies 25,855 866 26,721 24.381 Other trading activities Inveslrnenl income Oth&r Income 5,332 6.689 198 5.332 6,689 198 8.002 6,423 155 Total 38,074 866 38,940 38,961 EXPENDrruRE ON Raising funds 8.827 8.827 12,395 Ch•ritabl• 8¢tlvltl•$ Cost of generating voluntsry income 20,501 909 21,410 20,385 Total 29,328 909 30,237 32,780 NET INCOMEIIEXPENDITURE> 8,746 1431 8.703 6,181 RECONCILIATION OF FUNDS Total funds brought forward 428.529 431,523 425,342 TOTAL FUNDS CARRIED FORWARD 437 275 2,951 440,226 431,523 The Th)te$ fom part of these financial statements Page 4
•nd Dfi¥tr¥d Reforni Balance Sheet 31 Decernber 2025 2025 ToLIl fvnds 2024 Total Jnds UnreStred ReslrKted nds Notes FIXED ASSETS Tangible assets Investments 264.082 264,162 264,598 60,000 324,082 324,162 324,598 CURRENT ASSETS Deblors Cash at bank and in hand 5.448 5,513 108.441 113.623 3,737 119,{9 3.737 122,8C 113,954 CREDThORS Amounts falling due wrthin tsne ye 10 {5.8761 {8661 (6.7421 17.0291 NET CURREMT ASSETS 2.B71 116. 106,925 TOTAL ASSETS LESS CURRENT UABIUTIES 437.275 2.951 431,523 NET ASSETS 437.275 2.951 440,226 431,523 FUNDS Unrestncted fiJnd$ Reslrided lunds 437,275 2.951 428,529 2,994 TOTAL FUNDS 440,226 431,523 The financial $latements were approved Board of Trustees aThJ aithon.sed for issue on 19 Juty 2026 and vRre signed on rts behalf by.. Zachartah - Trustee Page S
DI trlct Reform S na lotes to the F5nanclal Stat&m•nts for the Year Ended 31 Decembèr 2025 ACCOUNTING POLICIES Basls of prèparlng tho flnanclal statements The financial stalements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charili&s'. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financlal Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191.. Financial Reporting Standard 102 The Financial Reptsrting Standard applicable in the UK and Republic of Ireland, at)d the Charib'es Act 2011. The financial stslemenls have been prepared under the historical cost conventson, with the exceptron of investments whtch are included at market value. Income All in¢om8 is iecognised in the Statoment of Fin8n¢ial Activities once the charity has entitl8menl lo the funds. il is probable that the income will be received and the amount can be measured reliably. Exp•ndltur• Liabilities are reco9nised as èxpgnditure 8s 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 reqUId in 8ettl8mènl and the amount of the obligation can be m&asured reliably. Expenditure is 8¢counled for on an accruals basis and has btren classified under headings that aggregate all cost related lo the category. Where Costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use ol resources. Tanglble fix•d ass•ts Depreciation is provided at the following annual rates in order to write off ea¢h asset over its estimated useful liftr. Plant and machinery Fixtures and fittt'ngs 20Yo on reduclng balance 20 /0 on reducing balance The Synagogue holds a numb8r of r8ligious 8rtef8cls. Thèse havè not been included in the financial ststements since it is impractical to place a valuatK)n on these items with the exception of tho Scroll acquisition in 2015. Taxatlon Th8 eh8rity is 8xempl from tsx on its ¢harit8ble activities. Fund •¢¢ountlng Unrestn'¢ted funds Can be used in aGcordan¢e wilh the Gharitsble objeGtive$ at the discretion of the trustees. Restricted funds can only be used for p8rticular restricted purposes wthin the objects of the ch8rsty. Restrictions arise when specrfied by the donor or when funds a raised for particular restricted purposes. Further èxplanation of tho natur8 and purpose ol each fund is in¢luded in the notes to the financial statements. Pag8 8 continued..
South ort and District Refomi S na Notes to the Flnanclal Statamènts - ¢¢ntlnu for the Year Ended 310èc6mb•r 2025 OTHER TRAOING ACTIVITIES 2025 2024 Fundraising events Fungral servSce conlr6bullons 1,765 3.567 595 7.407 5,332 8,002 INVESTMENT INCOME 2025 2024 Rents ¢ed Investment income Deposil account interesl 3,810 1.718 1,161 3,397 1,673 1,353 6.689 6,423 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year endèd 31 December 2025 nor for the year ended 31 December 2024. Trusteès. expenses Thefe were no Iruslees. expenses paid for the year ended 31 December 2025 nor for the year ended 31 Decernb8r 2024. STAFF COSTS Thg av&r8ge monthly number ol employees during the year was as follows.. 2025 2024 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES unstriCted lund Restricted fvnds Totsl funds INCOME AND ENDOWMENTS FROM Donalitsns 8nd legacies 22.100 2.281 24.381 Other trading activities Investment income Other income 8,LX12 6.396 155 8,002 6.423 155 27 Total 36.653 38,961 EXPENDITURE ON Raising funds 12,238 157 12,395 Page 7 continued...
ou t Relorm S ue Not¢$ to the Financlal Statements - eontlnu for the Year Ended 31 December 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - ¢ontinued Unreslricled Restricted fund tunds Total funds Charltablè actlvltles Cost of generating voluntsry income 17,753 2.632 20,385 Total 32,780 NET INCOMEIIEXPENDITUREI 6,662 14811 6,181 RECONCILIATION OF FUNDS Total funds brought forward 421.867 3,475 425,342 TOTAL FUNDS CARRIED FORWARD 428.529 2.994 431.523 TANGIBLE FIXED ASSETS Fixtures and rittings Freeho property Plant and machinery Totals COST At 1 January 2025 Bnd 31 December 2025 262,516 5.160 41,449 309.125 DEPRECIATION At 1 January 2025 Charge for year 3,807 271 40,720 165 44,527 436 At 31 December 2025 4,078 40.885 44,963 NET BOOK VALUE At 310e¢ember 2025 262 516 564 264,162 At 31 December 2024 262 516 729 264,598 FIXED ASSET INVESTMENTS Unlisted Investments MARKET VALUE Al 1 January 2025 and 31 Do¢ember 2025 60.000 NET BOOK VALUE Al 31 December 2025 60.01)0 Al 31 December 2024 There were no investment assets outsido the UK. Page 8 continued...
South ort and Distrlet R•form S UO Note8 to tho Flnanclal S onllnu for the Year Ended 31 Dec•mb•r 2025 DEBTOR8.' AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Tax Prepoymonls 5.102 5,182 331 5,513 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade crgdllors othgr cr8dilors 4.038 2,704 4.181 2,848 11. MOVEMENT IN FUNDS Nel mov8menl Sn funds Al 31.12.25 A11.1.25 Unrn•trlct•d fund• Genaral lund 428.529 8.746 437.275 R••trlct•d fund• Kol Nldr Scroll lund 846 2,105 431 2.994 431 2,951 TOTAL PUND8 431 523 440,226 Nel movomenl In funds, Includad in the abové are as follow8.. Incoming reBources Resource$ expended Movement in funds Unr••trlct•d fund• G8nèral fijnd 38,074 {29,3281 8.746 R•*tflct•d fund• Kol Nidre Scroll fund 866 18661 866 431 TOTAL FUNOS 38.940 30.2371 Page 9 continued..
uth and Di$tri¢t Reform S Notes to the Flnancial Statements - contlnued for the Year Ended 31 D¢rRmber 2025 11. MOVEMENT IN FUNDS - cont5nu•d ComparatIv for mov•mont In funds Nel movement in funds At 1.1.24 31.12.24 Unrnstrlct•d funds General lund 421.867 6.662 428,529 Restri¢t•d funds Kol Nidre Scroll fund 2.629 2,148 3.475 TOTAL FUNDS 425.342 431,523 Comparative net movem8nl in fvnds, incIj&j in the atjove are a5 ftAl¢)WS". Incx)mirwJ resourcgs Resources expended Movement in funds unrtr1et0d funds General fijnd 36.653 129.991} 6.662 Ro$triet•d fvnds Kol Nidre Scroll lund 1.006 1,302 11,CA)6} 1,783) 2,308 2,789) TOTAL FUNDS 38.961 32.780 6.181 A cjjrrenl year 12 months and pricff year 12 months comlmned posib.on as folknvs: N81 nvement in funds At 31.12.25 At 1.1.24 Unrestrlcted fund$ General fund 421,867 15,408 437.275 Restricted lund$ Kol Nidre Scroll fund 2.629 2,105 3,475 2.951 TOTAL FUNDS 425,342 14.884 440,226 Page 10 continued...
(¥uth ort and DI trlct Reforni S N tes to th8 Flnancial Statemènts - eontlnuod for the Y•ar End•d 31 December 2025 11. MOVEMENT IN FUNDS- eontinu•d A current year 12 months and prior year 12 m¢)nths enmblned n81 movamenl In funds, included in the above are as follows.. Incoming resourc88 Resources expended Movement in funds Unr•strlct•d fund• General fund 74,727 159,3191 15,408 R•itrlct•d fund• Kol Nidre Scroll fund 1,872 11,6721 3,174 TOTAL FUNDS 630171 12. RELATED PARTY DISCLOSURES Th&re wore no relal&d p8ty Ir8nsacllon$ for th8 year ended 31 Decgmbgr 2025. Page 11
outh rt and Dlstrlct Reform S ue D¥tsll¢d StatèTnent of Flnan¢lal Actlvltl•¥ for th• Yèar End•d 31 D•¢tmbèr 2025 2025 2024 INCOME AND ENDOWMENTS Don•tlon8 •nd l•93¢1o• Donations & bequests Gift ald Don81ions Kol Nidro Appoal Grants Subscriptions New Machzor Iprayer books} Other Income 2.702 1,800 866 5,094 16.259 3,370 1,800 1,006 1,996 15,144 690 375 26.721 24,381 oth•r tradlng actbvltl•• Fundraising events Funeral servicè conlrlbutlon8 1,76S 595 5.332 8,002 Inv•#tmont Incom• Rents receive(I Investm8nl Income Doposil account Inlerosl 3,810 1.718 3,397 1,673 1,353 6.689 6,423 oth•r Incom• Inl&resl r8celv8d on glft 8ld 198 155 Tol•l In¢omlng rM•urc•• 38.940 38.961 EXPENDITURE Other tradlng a¢tlvltl•• Fe8llvals 8nd servl¢e8 Fun&ral$ & JJBS 757 337 12.058 8.827 12.395 Charbtabl• •¢tlvlll•$ Light, heal & water Insuranca & subs¢pIlon8 Telephone Repairs & cem81èry upk8ep Postagg and $tationgry Gifts, piesentations & prizes Carried forward 3,266 2,876 836 2.129 461 23 9.591 2,623 2,030 2,901 472 8,884 This page does nol f¢)mi part of the statutory financlal s18t8ments Pag& 12
South ort and Dlstr5ct R•fomi S DetaSl&d Statemant of Flnanelal Aetlvltl8s for the Year Ended 31 Oecember 2025 2025 2024 Charitable activlties Brought forward Sundries Rabbinic support Cleaning Security & Keyholding Social Visiting expenses Don81ions Kol Nidre Appeal New M8ehAor (prayer books) 9,591 7.233 3.803 136 4.195 310 866 8,884 957 3.961 343 1,771 1.006 1,559 20,134 18,765 Support costs Flnance Bank charges 61 Oih•r Depreciation on plant & machinery Depre¢iation on fixtures and fittings 271 164 338 218 435 556 Governanc• costs Accountsncy and legal fees 780 974 Totsl resources expended 30.237 32,780 N•t In¢om• 8.703 6.181 This page does not fom part of tho slalutory financial statements Page 13