## 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:
- (a) providing religious education for children and adults and providing facilities and teaching
- leading to _Bar Mitzvah_ or _Bat Mitzvah_ and _Kabbalat Torah_ (Confirmation);
- (b) providing and maintaining a place for public religious worship and providing, arranging and conducting religious services;
- (c) providing facilities for the solemnisation of marriages and for burials and cremations.
## **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.
3
## **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:
- The effect of the Covid-19 pandemic on the businesses which rent space in the Synagogue building and the consequential loss of income;
- The possible loss of the nursery as a tenant and the resultant loss of income;
- Rising costs, including staff costs;
- The limitations on the Synagogue’s ability to meet its running costs while maintaining subscriptions at a level affordable to Members and Friends;
- Loss of paying Members and Friends of the Synagogue and difficulties in attracting new paying Members and Friends;
- Declining numbers of donors and ‘donor fatigue’ among existing donors;
- The possible need for significant further repairs to the Synagogue building.
## **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:
- (a) a statement of financial activities showing the total incoming resources and application of the resources, together with any other movements in
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the total resources, of the Synagogue during the relevant financial year; and
- (b) a balance sheet showing the state of affairs of the Synagogue as at the end of the relevant financial year.
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:
- (i) select suitable accounting policies and then apply them consistently;
- (ii) make judgements and estimates that are reasonable and prudent;
- (iii) prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:
- examine the accounts under section 145 of the 2011 Act;
- to follow procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 130 of the 2011
- Act and
- to prepare accounts which accord with the accounting records and
- comply with the
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
6
||**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**
**9**|
|||
|**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.
9
## **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 building & improvements - 2% on cost
- Furniture & equipment - 25% on net book value
||**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)**|
13
|**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**|||||
14
|**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**||
|||
15
|**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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