2025-03-31-accounts

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SOUTHEND & DISTRICT REFORM SYNAGOGUE

TRUSTEES' REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] MARCH 2025

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: Irene Klyman Vice President Vacant Trustees: Mr L Miller Honorary Chair Mr J Kinn Honorary Treasurer Mrs D Miller Honorary Secretary Mrs S Levitas Assistant Hon. Secretary Mr J Elvin Mrs B Goldstein Mrs S Lowey Mr M Royston Mrs Sallyann Hoffman Jeffrey Gritzman Dean Muslin Jeffrey Klein

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 2025

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 [xx[ 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 2025 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 2025

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 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 31/03/2025 Total 31/03/2024 Total
	£ £ £ £ 293 0 293 2,186 41,379 15,501 56,880 56,258 0 0 0 10,526 6,416 8,258 14,674 10,978 6,025 0 6,025 7,790
	54,113 23,759 77,872 87,737
	62,186 28,393 90,579 104,266 570 0 570 240
	62,756 28,393 91,149 104,506
	(8,643) (4,634) (13,277) (16,769) 2,500 (2,500) 0 0 114,177 148,254 262,431 279,200
	108,034 141,120 249,154 262,431

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Balance Sheet

As at 31[st] March 2025

31/03/2025 £ £ 0 0 11,396 15,947 239,687 267,031 17,877 249,153 249,154 108,034 141,120 249,154	31/03/2025 £ £ 0 0 11,396 15,947 239,687 267,031 17,877 249,153 249,154 108,034 141,120 249,154	31/03/2024 £ £ 0 0 12,061 3,196 273,877 289,134 26,703 262,431 262,431 114,177 148,254 262,431	31/03/2024 £ £ 0 0 12,061 3,196 273,877 289,134 26,703 262,431 262,431 114,177 148,254 262,431
	249,153		262,431
267,031 17,877		289,134 26,703

	249,154		262,431
	108,034 141,120		114,177 148,254
	249,154		262,431

The financial statements were approved by the trustees on [xx] and signed on its behalf by

J. Kinn Trustee

L. Miller Trustee

SOUTHEND & DISTRICT REFORM SYNAGOGUE

Balance sheet (continued)

Trustees' statements required by Section 249B(4) for the year ended 31[st] March 2025

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 2025.
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 2025

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

A decision has been taken by The Trustees to fully expense capital expenditure in the year of purchase moving forward, and therefore existing assets have now been fully depreciated to bring them into line with the new fixed assets policy.

1.5 Investments

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