REGISTERED CHARITY NUMBER.. 231853 REPORT OF THE TRUSTEES ANO UNAUDrrED FIMANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR OXFORD JEbinsH CONGREGATION Brons8nS Chartered C8rtifl8d AcLountanls Eden House Two Rivers Busine88 P8rf Wllney Oxlordshlro OX28 4BL
OXFORD JEVVISH CONGREGATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 Pag• R•1vW •nd AdmlnlstratI D•t•ll• R•11 of th• Tru•t••8 Ind•pondènt Ex•fflIn0I Report Statomont of Flnancl•l Actl¥ltl•s 8•l•ncg Sh••t Not•• to tho Fln•n¢lal St•tom•nt• 7 10 13 D•ts51 8tat•ffl•nt of FlnanGl•l Activltl•• 14 lo 15
OXFORD JEWISH CONGREGATION REFERENCE AND ADMINISTRATIVE OETAILS FOR THE YEAR ENDED 31 JULY 202S REGISTERED CHARfTh NUM8ER 231853 PRINCIPAL AODRESS 21 Richmond Road Oxford OX12JL TRUSTEES Councll mgmbers Tho fdkmlng 8erved as Cujncil members and Trustees during the year.. Presld•nt: Mr M Simon Trnasur•r: Ms J Shatz S•cr•iary: Prof M Goodman Councll m•mb•rn: Dr G Ylumberg Mr B Freilich 8 N Fr08t- re3Igned 11 February 2025 Ms C Gddstgin Ms L Gord¢ S Montagu MrJ. Moths Ms M Muldal Ms S Ortn8r- co-oplgd 11 February 2025 Ms Y Parn85 Mr A Samuel Ms S Sheppard Ms J Silver Dr P Toff - co-opleil 11 Februory 2025 All membors ol Council, whother elected or co-opted. are Trusiogs ol Council for the purposa$ of the Chadly Commlssion. The Treasurer is responsible for the CordInation of the adminislralion of tha Trust, correspondencg, maintgnanco of finand81 records, eXpdIture payments and monilorfng estimates of Incorne and expendlture. cash flow and reporting the day-to4ay actlvllles to the Trustee3 and other membw8 oftha Counal. INDEPENDENT EXAMINER Bronsens Charteréd Cartifiad Accounlanls Eden House Two RNers 8usin8ss Park Wilney Oxfordshira OX28 4BL INVESTMENT ADVISERS J. M. Finn&Co 4 C0man Street London EC2R STA Page 1
OXFORD JEWISH CIY4GREGATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY2025 The Iruegs present their report with the financial stataments of th8 charily for Ihg year 8nd8d 31 July 2025. The trustees have adopted th& provisions of Accounting and Reporting by Ch8Filies'. Stslement of Recomrnended Practice applicable to charities preparing their accounts in accordance wtth the Financial Reporting Starnlar(l applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20151. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•rnlng document The charity was fomed under a Deed ol Conslilulion daled 22 June 1978. sllghlly amendod (for pracllcal reasons) on 19 D&Mr 1993 and 11 December 1994 and thoroughly revised and amended on 25 January 2015, to Carry out the activitlgs described below. Oryanl8atlonal structure The Oxford Jewish Congregallon IOJCI Is governed by 8 commltte8 of Truslees, known 89 the Councll, comprislng members of the OJC (including the honorary officers) elected by the membership and up lo slx further members co-opted by vole of coLClI. Council members in 2024-2025 are listed on page 1. Mèmbers of the Congregation pay annual subscrlplSons Bt one of several rales. depending on clrcumstances, as w8118s any addits'onal donations which they See fil lo make. The Trustees delegate Snveslm8nt aulhorfty and management lo an Inveslmanl Comrnlttee, the members of whlch may or may not be Trustees. The Inveslmenl Commltteg rgports rggulgrly lo ¢hg Councll Rl•k manag•m•nt The Irusloes carry out regular r8views ol Ihe acb'vlues of the chartly and of the systems In use. This Is for th8 purposo ol plannlng for the future and assessing and managlng any major rfsks likely lo affoct the operation of the trust. The Trust88s a Satisfied that systems are in place lo miligale exposure lo major Tisks. 08JECTives AND ACTIVITIES ObJ•ctlv•s and lmB The objects ol the charity include the advancem8nl ol the JgwSsh rellgion by thg maint8nanG9 01 Religious Servlces and Hebrw4 and Religion Classe5', other activities to promote Ihe w8llare of the Jews ol Oxford and ils surroundings,. and oth8r chadlable purposes, such a8 8 ko8h8r meals seNl¢e lor Jewlsh 81udenls and educallon about Jewish affalrs am¢)ng the 98neral populalion. 116 rdigious 88ryices (including burlal 8rr8ngemenlsl ar membership ar8 available lo all those ol the Jewish lailh. It nominat8S thr88 of the directors of the Oxford Synagogue and Jewish Centre Limited IOSJCLI,. th8 Chaimian ol th8 OSJCL Managemenl C¢Jmmittee 8ttend5 meetings of115 Council by invitation. The Tru51ees have GonlSnued lo malnlaln Ihgir 85ms and obj8Ctives as oulllned above 8nd descrlt4d In th8 body ol Ihls Annual Rewrt. En8urlng w• m••touraSms The Trustees rgview the aims, obj8CtSv8s and activltias each year. Wé l¢>)k al what we have achieved Sn temis Df the succes8 ol each k8y activity and the benefits we have brought lo ihg CommuntY. This rgvjow also helps us lo ensure our aims, objectives and aclivilies remain focussed on our slated purposes. We have referred lo the guid8nce contained in the Charity Commission's general guidanc* on publ ben8fil when reviewing our aims and objectives and in planning our future activrties. In particular the Trustees consider how pknned activities will contribute lo the airN5 and obieBtive5 we have set. Signif5cant actlvltlos Religious s8rvlc8s for sever81 éenomlnalions have contlnu&J lo run through the year. Eduealional servicès for both adults and children have contlnued, both in person and on-line. Activities lo promote the wellare of the Jews of Oxford and the wider ar8a have beèn condu¢ted in many diff8r&nl fields. These include hospital visiting and 8 lunch-time club for okler members. Outreach lo the wider communlty has contlnijad to bè an ar83 ol str8nglh, not only through the education programme both al schools and for visiting parties ol all ag8s. but also in Ihg maintenance of the community's deep involvement in Inlerfailh work in the Oxford area. Page 2
OXFORD JEWISH CONGREGATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Grantmaklng The vuslge$ have the di5crekn.on to make grants to OSJCL towards tha running costs of the Oxford synagogue buildings in which Ihese aclivilies take plgce. The trusi88s also hav9 the discretion lo make grants lor any other purpose Ihal Ihey feel fils in with the charity'5 o¥eciives. Volunt•org Th& trusltes gra¢81ully aCknedge Ihe contribution ol the many vdunleers wilhoul whose effort5 the Pfogramme of acliviliès would not possibb. ACHIEVEMENT AND PERFORMANCE Charltable aetlvltles The OJC has had a 5uccesslul year in furthering the alm$ ol the tharlty's obledves through Its dlverse 8¢1ivlb'es. Th8 results for tho year are set out in thè slatgmerti ol lin8ncial aclivitles on the following pag$. FINANCIAL REVIEW Inv85tmgnt pollcy and objectlv•s The Trustees, inveslment powers #re stated in the Trust Deed. As al 31 July 2025, the ChBrily held inveslm6nt5 valued at £1,108,30812024'. £1.041.3931. R•s•rv•8 polley The irus188s rggulerty rviaw the company's fin8nctal posllion lo •n8ure that sufficiènt r88erves 8r• hald lo me81 any lore$èaable liabllltlas and cornmltmenls. Flnanelal Position Total Incorning resources lor th8 year 8mounled lo £311,807 12024.. £277,543). Tolal &xpenditure for the y8¥r was £280.72112024.. £253.0251. Nol 9gln5 on Invaslmenl a8Fots woro E15,00712024.' £52.5501 giving surplus lor the y¥ar of £46,09312024. £47,[0). SYRUCTURÉ. GOVERNANCE AND MANAGEMENT GovernSng document The ch8rily IB LY)nlrolled by [16 9overning document, a deed ol trust 8nd ¢Dn&tllutes an unincorp¢fated chorlty. prgvad by order of the board ol tnjslees on 2 December 202S and signed on behalf by.. Prcf M Goodman- Tru51ee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OXFORD JEWISH CONGREGATION Ind•ptrnd•nt examinerfs report to the Irust8•s of Oxford Jowish Congr•gatlon I report lo the ¢h8rity Iruslees on my examination of the accounts of Oxford Jewish Congregation (the Trust) for the year 8nd8d 31 July 2025. RMponiibilities and basis of report As the ch8rlty trustees of the Trust you are responsible for the preparalicn of the accounts in accordance with tha ruIreMantS of Ihg Charfues Act 2011 Ilhe A¢l'l. I rèport In r88pect of my 8x8mlnalion of tho Trust's accounts carried out under Section 145 of thè Act and in carrying OLrt my oxambnallon I have followed 811 applicable Directions given by the Charity Comml88ion rer Section 14515Xbl of the Act. Indepennt examinerfs statement Since your charity's gross income exceeded £250,000 your examln¢r must bg a member of a lisle(I bcly. I can confirm Ihal l am qualified lo undertake Ihe examlnation because l am a member of the Inslllule of Chartered Accy)unlan¢s in ENJland and Wales, byhich 1$ one of the listed bodi6s. I have completed my examination. l ¢¢nfirm that no malerlal matters have como lo my attenllon in conn8Ction wlth the examinatlon giving me cause lo belleve that in any material r8spect', accounllng records were not kept in respect of the Trust os require(I by Secllon 130 of tho Ad,. or the accounts do nol accord with tho58 records., OT Ihe accounls do not comply th the applicable requiremanls ccfjc8ming the form and conlenl of accounts sel out in th8 Charitias IAccounls and Reports) Regul8llons 2008 other IhBn any requSrem8nl that the aCcnIS glve a Ime and falr view lch Is not a matter con&dered as part of an Indep8ndent examln8110n. I h8ve no concerns and have coma acros3 no other m8tt8rs In conn8CtSon wllh tha examlnalion to whlch ottentlon should b8 drawn In Ihls report In order lo ènable a proper undèr51anding ol th8 accounts lo be reached. Philip J 8urton FCA The Institute of Chartered Accountants In England and W819s Bronsèns Chartergd Certlffied Accountants Eden House Two Rivers Busln85s Park Wilney Oxfordshi OX28 4BL 2 Decembor 2025 Paga 4
OXFORD JEWISH CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 31.7.25 Total fvnds 31.7.24 Tot81 runds Unrestricted lund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and18gaci•s 254.014 15,987 270,001 244,288 Investment Inccffla 17,099 24,707 41,806 33,255 Total 271,113 40,694 311,807 277,543 EXPENDITURE ON Raisng funds 3.558 4,738 8,240 CharStJble tIVItI•8 Raigious sarVa$ and other ¢>)8t6 Grants paid 70,304 117,555 49.019 1,000 119.323 118,555 121.974 121,055 other 30,820 3.729 34.549 31,756 Tot•1 222,235 58,488 280,721 283,025 Net gains on InveBlm8nls 12,616 2,391 15,007 52,550 NET INCOMEIIEXPENOITURE} 61,494 115,4011 46,093 47,088 RECONCILIATION OF FUNDS Total funds brought l¢Jfw8r(I 461,566 656,883 1,118.249 1,071.181 TOTAL FUNDS CARRIED FORWARD 523,060 641,282 1,164,342 1.118,249 The notes forrn part of these financial statements Pagg 5
OXFORD JEWISH CONGREGATION BALANCE SHEET 31 JULY 2025 31.7.25 Total JTrd$ 31.7.24 Total fvnda Unre$tri¢led fijnd Restricted nd Nol¢8 FIXED ASSETS Tangible 086ets Investm•nts 10 8,146 478,308 11,187 53Q,000 19.335 1,108.308 25,780 1,041.3S3 486.458 641.187 1,127,643 1,087.173 CURRENT ASSETS Debtor8 Cash at bank 64,849 45,846 11,1441 1,238 63.705 47.085 53,765 96,049 110.695 110,790 149,814 CReDITORS ounts falling due thin ono year 13 174.091) 174,0911 198,7381 eT CURRENT ASSEYS 36,604 9$ 36,699 51,076 TOTAL ASSETS LESS CURRENT LIA8iunES 523,080 e41,282 1.164,342 1,118,249 NET AsseTS 523,C¢O 841,2¢2 1,164,342 1,118249 FUNDS UnrèJtr+¢led ndfy Re•iiict¢d fiJnd8 14 523,06Q 641.282 4e1,566 656,683 TOTAL FUNDS 1.184,342 1,118,249 The fjnanclal tslalements were •pproved by the Board of TDJit••8 Ind aulhoris•d for h8u• on 2 December 2025 ond wgr? ilgn•d On Its behalf by.. Pwol M Goodman- Truslee Jsha Tru6tee Th• notès form part of these Inanaal Btalements Page 6
OXFORD JEWISH CONGREGATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES 8asls of pr•parlng th• flnancial stat•m•nts The financAal statements of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounllng and Reporting by Charilles.. sta18ml ol R8commondad Practice applicabl8 to charib'es preparing thr accounts in accordance with the FinanrAal Reporting Standard applicable in the UK and Republic of Irel8nd IFRS 1021 (effective 1 January 20191,, Fin8ncial Reportbng Standard 102 'The Financial Repoitng Standard applicablo in Ihe UK and Republlc ol Ireland, 8nd the Charilles Act 2011. Thg finanrAal stalements have be8n prepared under the historical cost convention. with the exception ol investments which are Included al market value, as mt>Jified by the rev8lu8th.on of certain 885els. The charlty has takon advantag8 of th8 following disclosure exemption in preparing these flnancial 8tBlemenls, 85 permitted by FRS 102 The FinanrAal Reporting Standard applicable in the UK and Republic ol Ir81Bnd': the requlremenls of *llon 7 Stalemonl of Cash Flows. In¢om• All income 18 recognlsed In the Statement of Flnancial Aclivllles once th8 charity h88 entillemenl lo the funds,11 Ss Pfob8ble that the income will be recelved and the amounl can bg megsurod rellatyy. Exp•ndltur• Liabililles are recognised 8$ expendllure as soon 88 there 1$ a legal or conetructive obligation committlng the charity to that exp8ndltur8, It is probable that a transfer of economic benefit8 wlll be required In settlement and the amount of the obllgalion can be measured reliably. Exp8ndilure is accounted for on an accruals basi5 and has been clasSifd under he8dln95 that aggfegale all cost r8Lgted lo thg category. Where ¢OStS Cannot be directly attrlbulgd lo particular headlngs thoy have b88n alloGaled lo actSvllles on a basls consislenl ¥th Ihg use of resources. Gr8nls offered subject lo condition5 which have not been mel al the year end dalo are noted as a commrtment but not 8ccru•J as 8xp8nditure. Allocatlon •nd •pportlonmwrt of co•t• AII 8xp8ndltur8 Is account8d for on an aCCfU81s basis and has been classified under hgadings that aggregate all costs relal8d to tha category. Wharo costs cannot be dlrectly attributed lo p8rtl¢ul8r headings they have been allocated lo aclivilies on a basls consislenl with use of the resourc88. Yanglbl• fix•d assets Oeprecialion is provided al the following annual rates in order lo write off esch as881 over its esllmaled Useful Ilfe. Flxlures and fillings 20% on cost T•tIon The charity 18 exempl from t8x on its ch8rttabl8 8Ctivilie8. Fund accounting Unreslricled funds can be used in accordance with the charitable objeclwes al the discretion of the trustees. Rgsin'cled funds only bg used for partleular restricted purposes wilhSn Ihg objecls of the charity. Restrictions arise whon SP8CAfi8d by thg donor or wh8n funds are raised for particular resin'cted purposes. Further explanation of the nature an(i purpose of each fund is included in the notes to the financial skt8mants. Page 7 u)nlinuwJ...
OXFORO JEWISH CONGREGATION NOTES TO THE FINANCIAL STATEMEKfs - continu•d FOR THE YEAR ENDEO 31 JULY 2025 ACCOUNTING POLICIES- contlnued Fix•d ag••t inv•gtm•nts Quotod fixed 8s881 aquity investments are included in the accounts al Ihpir market value al thè bala 5he8l date. This gives rise to unfealisad gains and lossès which ar8 include on the face of the Stalernant of Financial Activili8S. DONATIONS AND LEGACIES 31.7.2b 31.7.24 Donations Gift aid Legacies Subscripllons Security levy Burials Educallon Hlll End Kaytana George Sllver Fund don8don8 Kol Nldr8 App881 donatlons 8oard of Deputs'es donation8 Cemetery upkeep donations Sundry Income 4.474 41,270 s,0 134,473 18.282 17,335 11.858 1,110 3.020 2,885 9.075 7,909 10,000 3,512 8.780 42,488 124.981 14.089 19,857 10,585 2.375 2,210 2,080 8,988 5,102 250 2,523 270,001 244,288 Donation$ madg undgr the headlngs G90rgg Sllvgr Fund. Kol Nldre Appeal and Board Of D8puli8s arn made by individual members of the Oxford Jewish Congregations and are passed on in full lo the lev8nl chartl8ble ofganisalion. These payments are part of the tot81 lor rdlglous eXpendure shwn In Note 5. INVESTMENT INCOME 31.7.25 31.7.24 Income from inv8Stm8nl portfolios Deposit account inleresl 40,904 902 32,680 595 41,808 33.255 Page8 conlinu8d.-.
OXFORD JEWISH CONGREGATION MOTES TO TPIE FINANCIAL STATEMENTS- ¢ontlnu8d FOR THE YEAR ENDED 31 JULY 2025 RAISING FUNDS Inv•stment managgment costs 31.7.25 31,7.24 Portfol50 m8n8gemenl 8,294 8,240 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note Dlre¢l Costs 61 Totals Religious servlce8 and othor costs Grants pald 119.323 119.323 118,555 118.555 119.323 118,555 237.878 GRANTS PAYABLE 31.7.25 31.7.24 Grants pald 118,555 121.055 The totol grants pold lo inslllullons durlng the year was as foll¢XS' 31,7.25 31.7.24 Gronts to Oxford Synagoaue & Jowlsh Centre Limited 117,55S 117,555 The amounl shobvn 88 pald to the Oxford Synagogue ofKI Jewish Centre LlmS1od 1$ Ihg samo 88 that rec8iv8d by th81 ch8rity in the perioa. The lotsl grants pald lo IndSvlduals durfng tho year was as fdlows.. 31.7.25 31.7.24 Educelion grants from the HH P03ner Fund 1,000 3,gJO SUPPORT COSTS Governanc8 Costs Other resources eXded 30,290 Paga g onlinuod...
OXFORD JEWISH CONGREGAnoN NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 31 JULY 2025 SUPPORT COSTS- coDtlnu8d Support costs, included in the above, are 88 fc41ow5." OTHER 31.7.25 31.7.24 Oxford Menorah and OJC News Liberal Jud8ism Mag)rti Jud81sm Supp¢* costs 2.277 1.921 500 1,250 28.085 1,482 30,290 34,549 31.7S6 TRUSTEES. REMUNERATION AND BENEFITS There were no Iru818es' remunorauon or other bgngflis for Ihg year onded 31 July 2025 ncy lor the year ended 31 July 2024. Tru•t•o•' expon• Thera ware no Iruslees, expen8e8 paid for the year ended 31 July 2025 nor lor the year ended 31 July 2024. 10. TANGIBLE FIXEO ASSETS FIxtu$ and fittlng8 COST At l Augu812024 and 31 Juty 2025 32,225 DEPRECIATION Al 1 August 2024 Chaffde Icf year 6.445 6.445 At 31 July 2025 12,890 NET BOOK VALUE At 31 July 2025 19,335 At 31 Juty 2024 25,780 Page 10 conlinuwl...
OXFORD JEWISH CONGREGATION NOTES TO THE FINANCIAL STATEmE5- continu•d FOR THE YEAR ENDED 31 JULY 2025 11. FIXED ASSET INVESTMENTS Llsted Snv8stm8nts MARKET VALUE Al 1 August 2024 Addilions Olspos818 Revaluall$ 1,041,393 335,400 {271,2651 2,780 Al 31 July 2025 1,108,308 NET BOOK VALUE At 31 July 2025 1,108.308 At 31 Juty 2024 1,041,393 Ther8 Were no invemenl assets ou181de the UK. Th8 fixad assgt Inveslmonls are realisable on a sh¢)rt Itrm basis and can be sold lo provide funds for charllable purposes as requlred. 12. DE3TORS: AMOUNTS FALLING DUE IMTHIN ONE YEAR 31.7.25 31.7.24 Other doblor8 Incomg lax recoverable 22.827 40,878 15,383 38,382 63,705 53,765 13. CREDITORS: AMouKfs FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 other cf8dilors Ac(xued expen$o5 63,237 10,854 ,218 8,520 74.091 98.738 Olher cedilors represent amounts ¢Jvgd Intgmally bgtsveen the General and HH Posner Fund8. 14. MOVEMENT IN FUNDS Net movement In funds Al 31.7.25 At 1.8.24 UnreBtrlctod fund5 General fund 461,586 81,494 523,oeii Restrlct•d funds HH Posner Fund 656,683 {15.4011 641.282 TOTAL FUNDS 1,118,249 46,093 1,164,342 Page11 conlinuej...
OXFORD JEWISH CONGREGATION NOTES TO THE FINANCIAL STATEMENTS . contlnu•d FOR THE YEAR ENDED 31 JULY 2025 1& MOVEMENT IN FUNDS . contlnu•d Net movement In funds, indud&Y in the above are as follows.. Incoming resources Resources exp8nd• G8Sns and Movement losses in funds Unr08tr1clfjd fvnds Gen8ral fund 271,113 {222,235) 12,616 81.494 Restricted funds HH Posner Fund 40,694 158,4861 2,391 115.4011 TOTAL FUNDS 311,807 1280,7211 15.007 46.093 Comparatlv•• for mov•ment In fund• Nel movamenl in funds Al 31.7.24 Al 1.8.23 unr•0trkt lund8 G8ner81 fund 415.620 45,948 481.560 ReBtrici•d fund• HH Posner Fund 8S5,561 1,122 656,683 TOTAL FUNDS 1,071,181 47,088 1,118,249 Comparalfve nel movomenl In funds, Indud8d In the above arn as fdlthvs.. Incoming resources Resources expended Galn3 and Movem8nt k)sses In tund8 UnreBtrlct•d fund• General fund 241,836 1220,0861 24,196 45,948 R•strlctod fund• HH Posner Fund 35,707 {82.9391 28,354 1,122 TOTAL FUNDS 277,543 1283,0251 52,550 47,068 Page12 conlinufrd...
OXFORD JEWISH CONGREGATION NOTES TO THE FINANCIAL STATEMENTS. continued FOR THE YEAR ENDED 31 JULY 2025 14 MOVEMENT IN FUNOS. COnnU•d A current year 12 months aNI pri¢v y8ar 12 months combined posit is as fdlows.. Not movement in funds At 31.7.25 A11.823 Unr•8trletod funds General fund 415,620 107,440 523,060 Ro8trlct•d fund• HH Posn8r Fund 655,561 114.2791 641.282 TOTAL FUNDS 1,071,181 93,161 1.164,342 A current yaar 12 months 8rK1 prbor year 12 month5 Combin nel movamant in (unds, InGludgd In the above ar8 as follows.. Incomlng Reswrces re80urces expendad Galns and Movement 1ts5ses in funds VnreBtrlct•d funds General fijnd 512,949 1442,321) 36,812 107,440 R•8trlct•d fundB HH Posner Fund 7e,401 {121,4251 30,745 {14.2791 TOTAL FUNDS 589,350 1563.7461 67,557 93,161 15. RELATED PARTY DISCLOSURES There We no related party transactions for Ihg yeor ended 31 July 2025. 10. THE HH POSNER FUND Following the death of Henry Hyrnan P05ner in 2007, the charity receed a legacy In th8 fomi of a commerckgl Invastmenl propety in Oyford. In October 2014 the property asset was sold for £664,188, r881ising a gain of £314.188 over the v81uo attributed lo the original Posner bequest. After settling legal lees relating to the sale, the Trusl88s invested the baI8nce ol the proceeds in a separate portfollo of Snve51menls managed by JM Finn & Co. Thls assgt and income arisin9 from it foms the basis ol the Fund which is a reslricled fund whose income is to be used for educational purposes wilhbn th Oxford Jgwish community. Timlng isguts mean that not all income from the restricted caprtal m8y expended ¥thIn the perlod11 is recelved. In the year ended 31 July 2025 invastmgnt income of £24,707 12024.. £21,380) was received. Investment m8nagemenl costs were £4.73812024'. £4.9031. Net charilablo expendilufe was £34.032 12024.. £37,234>. This was made up of a Hlll End camp surplus 01 £1,110 12024.. costs of £1,822), child education costs of £29,8 12024.. £25,614), adult 6dueslion costs of £1,794 12024.. £7411. a Kaytana surplus of £442 12024.. cos15 01 £757), Mosaic Costs of£3,00012024.. £4,800) and grants to individuals Bnd gioups 01 £1.00012024'. £3,500). Al 31 July 2025 th8 value of the HH P05ner Fund stood al £643,54012024 £656,683). Page 13
OXFORD JETMSH CONGREGATION DETAILEO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 31.7.25 31.7.24 INCOME AND ENDOWMENTS Donatlon• and 1gl Donations Gift aid Legade5 Subscrfpllons Security levy Burials EducalSon Hill End Kaytana Gelyge &'lveT Fund donations Kol Nidre Appeal donations Boafd ol D8pulie8 donallon8 Cemetery upkeep donauons Sundry income 4,474 41,270 5,000 134,473 18.282 17.335 11.856 1.110 3.020 2,685 9,075 8,780 42,488 124,981 14,089 19,857 10,505 2,375 2,210 2,080 8,988 5.102 250 2.523 10.000 3,512 270,001 244,288 Invejtmont In¢om• Income from Invaslmwl p(xtk)Ilos Deposit accojnl int8ro$l 40,904 902 32.660 595 41.808 33,25S Totsl In¢omlng r•Kurces 311,807 277,543 EXPENDITURE In¥Mtm•nt manaoeffl•nt co•t• Portfollo m8n8gem8nl 8,294 8.240 Charltable actlvltl•# R8llgK)u8 88rvkes Burlals Childrons, ¢ducallon Community affolrs Kiddu8h P18yshul Adult education Hlll End expen8e8 Kaytana George Silver Fund payments Kol Nidre Appeal payments Board of D6puli63 payment5 Cemglery upkeep c081s Mosai Vestments Grants to Oxford Synagogue 8nd Jewish Centre Limi18d Carried foM8rd 12,357 13,903 38,579 24,378 12,984 20,151 33,391 14,126 80 2,790 741 4.197 2.967 2,080 8.872 7,815 4,900 4,800 2.100 3,067 1,794 2.579 10.942 4,449 4,275 3.000 117.555 236,878 117,555 239,529 This p8y does not form part of the stslulory financial stat8m8nts Pa99 14
OXFORD JEWISH CONGREGATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 31.7.25 31.7.24 Charttabl• activltl Brought forward Grants to individuals 236.878 1,0 239,529 3,0 237.878 243.029 Other Oxford Menorah and OJC NS Libèral Jud8ism M8Wrti Judaism 2,277 500 1,482 1.921 500 1.250 4,259 3.871 Support c¢•ts Gov•rn*nc• co8t• Accountancy Security costs Office administrollon Other expenses Depreci8tion of flxtures and flttlngs 4,500 13.340 3.543 2,462 6,445 4,000 10,340 5,994 1,308 0,445 30,290 28,085 Total resources expendad 280,721 283,025 Net Incom•ll•xp•ndltur•l b•for• g•ln• and IoBs•s 31,088 15,4821 R•alls•d r•wnl••d galns and1088 Unr8alis•d gainsllloss8sI on fix8d assèl Inv8slmenls Re81Ised g81ns1110&sesl on dlsposBI of fixed as8el Inv8stmenls S.031 52,034 9,976 516 incom• 46,093 47,068 This pago doas not fom) part of the statutory financial stalemenls Page15