2022-03-31-accounts

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SOUTHEND & DISTRICT REFORM SYNAGOGUE

TRUSTEES' REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2022

CHARITY NUMBER 237616

Elisabeth Sims FCCA E. Sims Accountancy Limited 34 Dudsbury Road Dartford DA1 3BU

SOUTHEND & DISTRICT REFORM SYNAGOGUE

	Page
Legal and administrative information	3
Trustees' report	4
Chair of Council	5
Independent examiner’s report	6
Statement of financial activities	7
Balance sheet	8 and 9
Notes to the financial statements	10 - 15

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Legal and administrative information

Status

The synagogue was registered with the Charity Commission on 1[st] April 1965 and is governed by a constitution and rules adopted on 29[th] March 1998 and amended on 18[th] March 2001, 8[th] May 2005, 29[th] January 2012 and 29[th] June 2014

President: Vacant Vice President Vacant Trustees: Mr M Caplan Honorary Chairman Mr L Miller Honorary Vice Chair Mr J Kinn Honorary Treasurer Mrs D Miller Honorary Secretary Mrs S Levitas Assistant Hon. Secretary Mrs A Hyams Mr J Elvin Mrs B Goldstein Mrs S Lowey Mrs K McCrae Mr M Royston Mrs A Constantinou Bare Trustees: Mr C Levitas Mrs L Sears Mrs S Wiseman Charity number: 237616 Registered Office: 851 London Road Westcliff on Sea Essex SS0 9SZ Independent examiner: Elisabeth Sims FCCA E.Sims Accountancy Limited 34 Dudsbury Road Dartford DA1 3BU

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Trustees' report for the year ended 31[st] March 2022

Charitable objects

The objectives of the charity are the furtherance of religious worship and study.

Organisational structure

The synagogue is governed by a council elected by the members. All council members are full members of the synagogue.

Review of activities and achievements

A full review of the financial position of the synagogue can be found in the attached financial statements.

Reserves

The trustees endeavour to maintain sufficient funds in the unrestricted reserves to cover six months' projected operational costs and to provide for unexpected building maintenance.

Statement of trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity at the period end and of its incoming resources and resources expended during the period. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

• the trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations 2008 and Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Independent examiner

An independent examiner will be appointed during the current financial year at the Annual General Meeting.

This report was approved by the trustees on August 10[th] 2022 and signed on its behalf by Jeffrey Kinn, Honorary Treasurer

Jeffrey Kinn Honorary Treasurer

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Independent Examiner's Report to the Trustees of the Southend & District Reform Synagogue

I report on the accounts of the charity for the year ended 31[st] March 2022 which is set out on Pages 7 to 15

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 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.
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
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 statement below.

Independent examiner's statement

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

which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act.
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met.
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Financial Examiner

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Statement of financial activities

For the year ended 31[st] March 2022

The notes on pages 10 to 15 form an integral part of these financial statements.

Notes Incoming resources Donations Subscription income 2 Non-members' burial fees Income from investments 3 Income from other incoming resources 4 Net incoming resources available for charitable application Charitable expenditure Cost of activities in furtherance of the charity's objects Funeral costs Support costs 5 Management & administration 7 Total charitable expenditure Excess of income over expenditure Transfer of funds Total funds brought forward Total funds carried forward	Unrestricted Funds Restricted Funds 31/03/2022 Total 31/03/2021 Total
	£ £ £ £ 12,280 - 12,280 210 41,339 12,723 54,062 50,745 4,001 - 4,001 2,500 466 534 1,000 1,686 1,288 - 1,288 405
	59,374 13,257 72,631 55,546
	- - - - 54,259 14,357 68,616 60,807 240 - 240 240
	54,499 14,357 68,856 61,047
	4,875 (1,100) 3,775 (5,501) - - - - 178,394 155,598 333,992 339,493
	183,269 154,498 337,767 333,992

SOUTHEND & DISTRICT REFORM SYNAGOGUE

31/03/2022 £ £ 63,692 945 25,452 80,487 181,996 288,880 14,804 274,076 337,767 183,269 154,498 337,767	31/03/2022 £ £ 63,692 945 25,452 80,487 181,996 288,880 14,804 274,076 337,767 183,269 154,498 337,767	31/03/2021 £ £ 66,695 945 7,626 107,598 180,996 297,166 29,870 267,296 333,992 178,394 155,598 333,992	31/03/2021 £ £ 66,695 945 7,626 107,598 180,996 297,166 29,870 267,296 333,992 178,394 155,598 333,992
	274,076		267,296
288,880 14,804		297,166 29,870

	337,767		333,992
	183,269 154,498		178,394 155,598
	337,767		333,992

The financial statements were approved by the trustees on August 10[th] , 2022 and signed on its behalf by

J. Kinn Trustee

M. Caplan Trustee

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Balance sheet (continued)

Trustees' statements required by Section 249B(4) for the year ended 31[st] March 2022

In approving these financial statements as trustees of the Synagogue we hereby confirm:

that for the period stated above the Synagogue was entitled to the exemption conferred by Section 249A (1) of the Companies Act 1985:
that no notice has been deposited at the registered office of the Synagogue pursuant of Section 249B (2) requesting that an audit be conducted for the year ended 31st March 2021.
that we acknowledge our responsibilities for ensuring that the Synagogue keeps accounting records which comply with Section 221, and preparing financial statements which give a true and fair view of the state of affairs of the Synagogue as at the end of the financial period and of its profit or loss for the period then ended in accordance with the requirements of Section 226 and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the Synagogue.

The notes on pages 10 to 15 form an integral part of these financial statements

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Notes to the financial statements for the year ended 31[st] March 2022

1. Accounting policies

1.1 Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and follow the recommendations in 'Accounting and Reporting by Charities; Statement of Recommended Practice' issued in 2005

1.2 Incoming resources

Voluntary income is received by way of donation and gifts and is included in full in the Statement of Financial Activities when received. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified, and a third party is bearing the cost. The value of services provided by volunteers has not been included. Income from investments is included in the period in which it is receivable.

1.3 Resources expended

Resources expended are recognised in the period in which they are incurred. Support costs are those incurred in furtherance of the charity's objects. Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.4 Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - Straight Line over 50 years Fixtures, fittings and equipment - 20% reducing value basis Sifrai Torah - £50 per annum over expected life of 70 years

1.5 Investments

Fixed asset investments are stated at cost less provision for diminution in value.