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2021-08-31-accounts

Annual Report and Financial Statements for the year ended 31 August 2021

for presentation at the 91st Annual General Meeting to be held at the Synagogue on Sunday 20[th] February 2022 at 11:00am Registered Charity No 236711

South London Liberal Synagogue

1 Prentis Road, Streatham, London SW16 1QB T 020 8769 4787 office@southlondon.org www.southlondon.org

(as at 30 January 2022)

RABBI Rabbi Nathan Godleman PRESIDENT Louise Freedman VICE-PRESIDENTS Eve Samson, Clive Hershman, Paul Infield

HONORARY OFFICERS

WHO’S WHO AT SLLS

ACTING CHAIR Eve Samson WHO’S WHO AT SLLS TREASURER Andrew Hoffman Administrator Martina Zabel- SECRETARY Paul Infield Hoffman COUNCIL John Heyderman Alison Watson Burial Scheme - William Cohen CO ORDINATOR William Cohen Brian Jacobs Eitz Chayim Memorial Maya Jaffe - CO ORDINATOR Louise Diego Giraldo Freedman Sam Infield Daniel Schiff Friends of Gesher

Friends of Gesher

Co-CHAIRS Shula Sinclair Emmanuelle

PROPERTY TRUSTEES

Paul Infield, Eve Samson and Shai Wade

Smith

Marriage Secretary Gillian Walker Additional Secretary Eve Samson

GESHER & LITTLE STARS TODDLER GROUP CO-ORDINATOR Zach Ashton TEACHERS Aubrey Arthur H Simone Aviva Avigayil ASSISTANT TEACHERS Thalia Lucien

Rites & Practices

SECRETARY Louise

Freedman

Security Sam Infield

South Circular magazine EDITOR Alison Watson

Stewarding Daniel Schiff

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The South London Liberal Synagogue (SLLS) Annual Report

Registered Charity No 236711

The Council of The South London Liberal Synagogue (the Synagogue) presents its annual report together with the statement of accounts of the Synagogue in respect of the financial year ended 31 August 2021. The statement of accounts is not statutorily required to be audited and have been independently examined by Gareth Berney, whose report appears below.

Origin and objectives of the charity

The Synagogue was established in 1929 and is an unincorporated association. Under its current Constitution of 11[th] February 2017 (the Constitution)[1] the Synagogue has the following purpose: to advance Liberal Judaism by actions, teaching and practice, in particular (but not exclusively) by means of:

Review of the activities

A review of the main activities of the Synagogue in relation to the purpose described above is contained in the Vice-Chair’s Report and in the reports on Synagogue activities set out elsewhere in this report.

Governance

The Synagogue and its property and assets are administered and managed by its Council, members of which are the charity trustees of the Synagogue. Decisions concerning day-to-day management of the Synagogue are made by the Chair together with the other officers. In accordance with the Constitution members of Council are elected at the Annual General Meeting (AGM) of the Synagogue (or, in the event of a casual vacancy, appointed by the Council to serve until the next AGM) and serve without compensation.

The Council members who served during the past year were: James Krikler (Chair), Eve Samson (Vice Chair), Paul Infield (Hon. Secretary), Andrew Hoffman (Hon. Treasurer), William Cohen, Nicola Downes, Diego Giraldo, Julia Goring, John Heyderman, Brian Jacobs, Maya Jaffe, Shula Sinclair and Alison Watson.

In carrying out their responsibilities the members of Council, as trustees of the Synagogue, have had regard to the guidance on public benefit issued by the Charity Commission for England and Wales (the Charity Commission).

Title to the property of the Synagogue was held during the past year by property trustees Paul Infield, Eve Samson and Shai Wade.

1 A copy of the Constitution is available from the Synagogue office on request.

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Membership – all categories

Total at 31 August 2021: 184 (2020: 190), which included 8 Honorary Members (2020: 8), and 32 Friends (2020: 25).

Members We welcomed five new Members; thirteen Members left the community.

Friends We welcomed eleven new Friends of SLLS.

Deaths We record with sorrow the deaths of Cedric Briscoe, Jeromé Freedman, Adele Schwartz and Ellis Taylor. May their memory be for a blessing.

Reserves policy

The Charity’s principal activities are detailed above.

  1. The present reserve level is considered realistic in order to maintain liquid reserves to cover the Synagogue’s day to day activities.

  2. At each annual Budget meeting, a review of the current level of reserves will be undertaken

against Budget predictions.

Risk management

Council has decided not to prepare a formal risk review report. However, the Council has given consideration to the major risks to which the Synagogue is exposed and satisfied itself that systems or procedures are established in order to manage those risks. The Council will continue to review areas of potential risk. The principal financial risks identified in the short to medium term are as follows:

Statement of Council’s responsibilities

The Charities (Accounts and Reports) Regulations 2008 (the Regulations) require the Council to prepare a statement of accounts for each financial year which include:

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the total resources, of the Synagogue during the relevant financial year; and

The statement of activities must give a true and fair view of the incoming resources and application of the resources of the charity in the relevant financial year. The balance sheet must give a true and fair view of the state of affairs of the charity at the end of the relevant financial year. The statement of accounts must be prepared in accordance with the methods and principles set out in the “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)” issued by the Charity Commission (the Charities SORP).

In preparing the statement of accounts, Council is required to:

Council is responsible for ensuring that accounting records are kept in respect of the Synagogue which are sufficient to show and explain all the charity's transactions, and which are such as to (a) disclose with reasonable accuracy at that time the financial position of the Synagogue and (b) enable the Council to ensure that the statements of accounts comply with the requirements of the Regulations.

Andrew Hoffman, Hon. Treasurer

PLEASE REMEMBER US IN YOUR WILL

You have supported the SLLS during your lifetime; why not also in your Will for future generations?

LEGACIES MAKE THE DIFFERENCE

By leaving a bequest to SLLS you will support the future of Liberal Judaism in South London.

For further information please contact office@southlondon.org or 020 8769 4787

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South London Liberal Synagogue Independent Examiner’s Report to the Synagogue Council

I report on the accounts of the South London Liberal Synagogue for the year ended 31 August 2021, which are set out herein.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) Which gives me reasonable cause to believe that, in any material respect, requirements:

accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Gareth Berney 2 Gibson Gardens Saffron Walden

6 February 2022

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Unrestrict
ed Funds
Restricte
d Funds
Total
2021
Total
2020
Utilities 5,
421
-
5,421
10,215
Management and
administration		 1,
915
-
1,915
5,276
Depreciation 3,
501
-
3,501
3,503
Burial and Cremation
Costs		 -
1,443
1,443
-
Charitable Donations -
1,910
1,910
-
Costs related to property,
fundraising and other
synagogue activities		 1,
612
-
1,612
4,670
Total Resources
Expended		 102
,239
1
5,353
117,59
2
129,32
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Net Movement in
Funds £		 53
,065
5
9,012
112,07
6
7,707
Funds brought forward at
1st September 2020		 121,2
65
44
,663
165,92
8
1
55,861
Funds carried forward at
31st August 2021		 174,3
30
103
,675
278,00
4
165,928

Please note that, due to rounding, some totals may not correspond with the sum of the separate figures.

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South London Liberal Synagogue Balance Sheet as at 31 August 2021

2021 2020
£ £
£		 £
Fixed Assets
Tangible fxed assets 133,0
57		 111,
279
Current assets
Stock -
306
Debtors -
-
Cash at bank and in hand 150,914
54,3
43
150,914
54,6
49
Total assets 283,
971
165,
928
Current liabilities
Creditors: amounts falling
due within one year		 (5,966)
0
Total assets less current
liabilities		 278,
004
165,
928
Income Funds
Restricted funds 103,
675
44,6
63
Unrestricted funds 171,
970
121,265
Total Funds 278,
004
165,
928

Of the unrestricted funds, £943 (2020: £234) were designated for specific purposes as set out in note 7 to the accounts.

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South London Liberal Synagogue Restatement of Financial Activities FY2019-20

Income and Expenditure for the period 1 September 2019 to 31 August 2020

We are here re-stating the Statement of Financial Activities for FY2019-20 to correct four items misreported in last year’s annual report. The total surplus for 2020 has therefore increased by £7,142. Rental income of £13,113 was incorrectly omitted from revenue; the expenses for the employer’s contribution to the rabbi’s national insurance and pension were incorrectly recorded under staff costs rather than rabbinic costs and the annual depreciation charge of £3,503.54 was also omitted.

2020 has therefore increased by £7,142. Rental income of £13,113 was
incorrectly omitted from revenue; the expenses for the employer’s contribution
to the rabbi’s national insurance and pension were incorrectly recorded under
staf costs rather than rabbinic costs and the annual depreciation charge of
£3,503.54 was also omitted.		 2020 has therefore increased by £7,142. Rental income of £13,113 was
incorrectly omitted from revenue; the expenses for the employer’s contribution
to the rabbi’s national insurance and pension were incorrectly recorded under
staf costs rather than rabbinic costs and the annual depreciation charge of
£3,503.54 was also omitted.		 2020 has therefore increased by £7,142. Rental income of £13,113 was
incorrectly omitted from revenue; the expenses for the employer’s contribution
to the rabbi’s national insurance and pension were incorrectly recorded under
staf costs rather than rabbinic costs and the annual depreciation charge of
£3,503.54 was also omitted.
Statement of Financial Activities FY2019-20
As stated As restated
Unrestrict
ed Funds
Restrict
ed
Funds
Total
Unrestrict
ed Funds
Restated		 Restrict
ed
Funds
Restate
d
Total
Restated
Incoming
Resources
£
£
£
£		 £
£
Subscriptions
51,268
-
51,268 51
,268
-
51,268
Donations/Legacies
287
16,815
17,102
387
16,
815
17,202
Gift Aid repayment
-
-
-
-
-
-
Appeals income
7,295
-
7,295
6
,395
6,395
Property lettings
44,230
-
44,230 57
,343
-
57,343
Fundraising income
-
-
0
3,246
-
3,246
Burial and
Cremation Fees
1,564
-
1,564
-
1,553
1,553
Bank interest
39
-
39
29
-
29
Total Incoming
Resources
104,683
16,815
121,49
8
112,273
24,763
13
7,036
Resources
Expended
£
£
£
Rabbinic costs
35,656
12,000
47,656 39,
201
12,
000
51,201
Staf costs (not inc.
15,550
-
15,550 14,
-

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Rabbi) 146 14,146
Building
maintenance and
security		 15,594 - 15,594 16,
558		 - 16,558
Afliation fees 9,511 - 9,511 9
,511		 - 9,511
Education 5,078 - 5,078 5
,078		 - 5,078
Insurance 9,171 - 9,171 9
,171		 - 9,171
Utilities 10,292 - 10,292 10,
215		 - 10,215
Management and
administration		 5,216 - 5,216 5
,276		 - 5,276
Depreciation - - 0 3
,503		 - 3,503
Burial and
Cremation Costs		 - - 0
-		 - -
Fundraising and
property letting
related costs		 2,864 - 2,864 4
,670		 - 4,670
Total Resources
Expended		 108,932 12,000 120,93
2
11
7,329		 12,
000		 1
29,329
Net Movement in (4,249) 4,815 566
(5,056)		 12,763 7,707
Funds £
Funds brought 114,528 31,900 146,42 126 31,900 155,861
forward at 1st 8 ,321
September 2019
Net Movement in (4,249) 4,815 566
(5,056)		 12,763 7,707
Funds £
Funds carried 110,279 36,715 146,99 121,265 44,663 16
forward at 31st 4 5,928
August 2020

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Notes forming part of the statement of accounts for the year ended 31 August 2021

1. The principal accounting policies adopted by the charity are described below. They have been applied consistently throughout the period.

BASIS OF ACCOUNTING

The financial statements are prepared under the historical cost convention and in accordance with

the 2011 Act, the Charities SORP and the applicable Financial Reporting Standard (FRS 102).

INCOMING RESOURCES

All incoming resources are included in the Statement of Financial Activities when the monies are received.

RESOURCES EXPENDED

Expenditure is recognised on an accrual basis when the liability is incurred.

2. Tangible Fixed Assets and Depreciation

Depreciation is calculated to write down the cost of assets to their estimated residual values over their expected useful lives as follows:

Freehold Furniture
property & &
Tangible fxed improvemen Equipme
assets ts Organ nt Total
£ £ £ £
Cost at 31
August 2020		 174,676 6,995 16,820 198,491
Additions in the
year		 25,
795		 - - 25,795
Total cost 20
0,471		 6,995 16,820 224,286
Depreciation at
31 August 2020		 (63,424) (6,995) (16,794) (87,213)
Charge for the
year		 (4,0
09)		 - (7) 4,016
Total
depreciation		 (67,433) (6,995) (16,801) (91,229)

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Net book value
at 31 August
2021		 13
3,038		 - 20 133,057
Net book value
at 31 August 111,252 - 26 111,279
2020

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3.
Stock		 2021
2020
£
£
Stock of books
for resale		 805
403
Showcase Stock 87
122
892
525

Going forward, we will no longer report Stock as an asset. The amount reported above has been expensed as part of fundraising costs. Income from future sales and the cost of future purchases will be reported as part of the income and expense of fundraising activities.

4.
Cash at bank and in
hand at 31 August 2021		 £
HSBC General 6,404
CAF General 39,500
CAF Gold 81,173
CAF Burial and
Cremation		 23,290
PayPal Wallet 547
Balance at 31.08.2021 150,914
5.
Creditors: amounts
falling due within one year
Board of
Deputies levy
5,023
Abraham’s Tent
Project Funds
943
Total
5,966

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6. Restricted
Funds		 at
31.08.2021
at 31.08.2020
£
£
Burial and
Cremation Fund		 23,290
24,730
Rabbi's
Discretionary
Fund		 3,064
2,342
Building Fund 77,321
17,591
103,6
75
44,663
7. Designated
Funds		 at
31.08.2021
at 31.08.2020
Abraham’s Tent
Project funds		 943
234

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South London Liberal Synagogue Financial Projection FY2021-22

South London Liberal Synagogue
Financial Projection FY2021-22
Income
£
Subscriptions
60,000
Donations/Legacies
12,000
Gift Aid repayment
12,000
Appeals income
1,000
Grants
4,000
Property lettings
55,000
Fundraising income
100		 £
Etz Chayim (Leaf Sales) 100
Chevra 0
100
Burial & Cremation Fees
500
Bank Interest
5
Total Income
144,6
05
Expenses
Rabbinic costs
66,000
Other staf costs
18,500 (Administrator & Cleaners' Wages + NI)
Building maintenance
7,500
Afliation fees
15,000		 £
Board of Deputies 500
Liberal Judaism 14,500
15,000
Education (Gesher)
4,000 (Teachers' Wages + NI + costs)
Charitable donations
1,000 (Pass-through of appeals income)
Insurance
9,000
Utilities
7,000
Management &
administration (excl.
staf)
1,800

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Depreciation 3,500
Burial and cremation 1,000
costs
Costs related to 1,700
property, fundraising
and other synagogue
activities
Total Expenditure 136,0
00
Capital investment
Building works 80,000
Net Surplus/Defcit (71,39
5)

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SOUTH LONDON LIBERAL SYNAGOGUE IS A PROUD CONSTITUENT OF LIBERAL WHICH IS PART OF THE WORLD UNION FOR PROGRESSIVE JUDAISM ) AND IS A SUPPORTER OF LEO BAECK COLLEGE.

JUDAISM (EUROPEAN UNION)

Liberal Judaism affirms the dynamic, developing character of our Jewish religious tradition. Judaism has never stood still. Its history is a history of continuity and change. Questing and questioning, Liberal Judaism is an authentic and modern form of Judaism, rooted in a deep and meaningful engagement with Jewish texts, values, culture and history. It is a movement with a sense of purpose, engaged in community life, study, spirituality and social action. It believes in personal freedom and responsibility and the shared and collective bonds that unite us as Jewish people and members of humanity. Liberal Judaism welcomes those who grew up as Jewish and those who, later in life, have become accepted into Judaism. Liberal Judaism is inclusive and egalitarian, giving equal status within Judaism to those traditionally excluded, helping all its members to embark on their personal Jewish journeys. Liberal Judaism should be a positive, joyous and active part of our members' lives, to be used to enrich their relationships with those around them. www.liberaljudaism.org/

The World Union for Progressive Judaism ’s over 1,200 congregations around the

world – both large and small, some established and others just starting – currently affiliate

with Reform, Progressive, Liberal or Reconstructionist Judaism. With an estimated 1.8

million members in 45 countries, the liberal streams of Judaism represent a global

community with diverse practices but a similar goal: a contemporary, creative expression

of Jewish spiritual and cultural identity that is rooted in our rich Jewish traditions. The European Union of the World Union, based in London, focuses particularly on the challenges

of continental Europe where the increasing Jewish population now provides enormous potential for

growth. Communities destroyed during the Nazi period are re-emerging and rebuilding themselves

from both survivors who returned after the Second World War and immigrants from the Former Soviet Union, many of whom are settling in Germany where there are now 18 congregations and many education programs. Two rabbinical seminaries, in Germany and the Netherlands, are complementing the work of the Leo Baeck College in the UK in training rabbis for Europe.

Outside the United Kingdom, there are substantial congregations in Austria, Belgium, France, Germany, the Netherlands and Switzerland as well as smaller ones in the Czech Republic, Denmark, Hungary, Italy, Luxembourg, Poland, Spain and Sweden. A well-organized European Union Beit Din provides a coherent structure for emerging communities and offers a modus vivendi for individuals

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and for new groups living under difficult circumstances particularly in former Communist countries. www.eupj.org/

Leo Baeck College is a preeminent institution of Jewish scholarship and learning that

is the heart of the intellectual and spiritual life of the Progressive Jewish community.

For 65 years Leo Baeck College has trained and supported rabbis, teachers and leaders for the progressive Jewish world. Our graduates have built vibrant and viable

communities whilst being sensitive to the constant changing needs of contemporary Jewish life. The College library, one of Europe’s leading Jewish libraries, is an irreplaceable resource not only for scholars, rabbis and students, but also for the whole community.

In addition to its academic programmes, the College offers adults the opportunity to study with our world-renowned faculty and specialist teachers on a range of subjects as part of the Lehrhaus, its adult Jewish learning programme. Through its online teaching, the Lehrhaus has a global reach offering a range of courses to suit different age groups, needs and backgrounds. Go to this link for all information: https://lbc.ac.uk/study-with-us/additional-learningopportunities/lehrhaus/

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