## **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**
## **Contents**
||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|
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## **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
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## **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.
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## **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
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## **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:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
2. to keep accounting records in accordance with section 130 of the 2011 Act.
3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met.
4. 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**
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## **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**|
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
## **Balance Sheet**
**As at 31[st] March 2025**
|**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
Stock
Debtors and Prepayments
9
Cash at bank
Deposit and call
**Creditors: amounts falling**
**due within one year**
10
**Net assets**
11
**Funds**
Unrestricted funds
12
Restricted funds
13
|**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**
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## **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:
1. that for the period stated above the Synagogue was entitled to the exemption conferred by Section 249A (1) of the Companies Act 1985:
2. 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.
3. 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**
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## **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.
## **1.6 Stock**
Stock is valued at the lower of cost and net realisable value.
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
**Notes to the financial statements for the year ended 31[st] March 2025**
|**2**
**Subscription income**
Members contributions
Gift Aid reclaims
**3**
**Investment Income**
Deposit account
interest
**4**
**Other incoming**
**resources**
Hire of hall
Club Income
Non member wedding
Conversion
Tree of Life
Advertising
Sale of Goods
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2024**
**£**
**£**
**£ £**
34,759
15,501
50,260
50,594
6,620
-
6,620
5,662|
|---|---|
||41,379
15,501
56,880
56,258|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2024**
**£**
**£**
**£ £**
6,416
8,258
14,674
10,978|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2024**
**£**
**£**
**£ £**
397
-
397
240
2,444
2,444
5,693
1,200
-
1,200
-
431
-
431
1,070
-
-
-
100
-
-
475
1,554
-
1,554
212|
||6,026
-
6,026
7,790|
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
**Notes to the financial statements for the year ended 31[st] March 2025**
|**5**
**Support costs**
Staff costs & consultancy fees
Insurance
Light and heat
Repairs and maintenance
Printing, postage and stationery
Advertising
Telephone/Internet
General Expenditure
Kiddish/Kitchen
JJBS subscription fees
Other burial fees
Reform Judaism
Security
Bank Charges
Books
**6**
**Management and administration**
Independent examiner’s fee|**2025**
**2024**
**£**
**£**
37,272
40,670
2,141
2,009
3,769
1,892
4,394
16,382
2,788
1,700
330
220
1,965
888
0
3,020
2,300
2,738
13,906
3,451
14,487
22,437
3,308
2,800
2,461
3,856
718
622
600
1,581|
|---|---|
||90,439
104,266|
||**2025**
**2024**
**£**
**£**
570
240|
## **7 Trustees' emoluments**
No trustees received any emoluments during the period.
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
**Notes to the financial statements for the year ended 31[st] March 2025**
|**8 Tangible fixed assets**
**Cost**
At 1stApril 2024
Additions
At 31stMarch 2025
**Depreciation**
At 1stApril 2024
Charge for the period
At 31stMarch 2025
**Net Book Values**
At 31stMarch 2025
At 31stMarch 2024
**9**
**Debtors**
Prepayments
Deposit interest
|**Land and**
**Buildings**
**Freehold**
**Improvement**
**to Freehold**
**Property**
**Fixtures,**
**Fittings**
**and**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
8,130
64,359
65,603
138,092
-
-
-
-|**Land and**
**Buildings**
**Freehold**
**Improvement**
**to Freehold**
**Property**
**Fixtures,**
**Fittings**
**and**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
8,130
64,359
65,603
138,092
-
-
-
-|
|---|---|---|
||8,130|64,359
65,603
138,092|
||8,130
-|64,359
65,603
138,092
-
-
-|
||8,130|64,359
65,603
138,092|
||||
||-|-
-
-|
||-|-
-
-|
|||**2025**
**2024**
**£**
**£**
8,399
7,450
2,997
4,612|
|||11,3976
12,062|
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
**Notes to the financial statements for the year ended 31[st] March 2025**
|**10**|**Creditors: amounts falling due**
**within one year**|**Creditors: amounts falling due**
**within one year**||**2025**|**2025**||**2024**||
|---|---|---|---|---|---|---|---|---|
||||||**£**||**£**||
||J Petchey Awards Fund||||1,770|||1,770|
||A Decker||||1,730|||1,730|
||Israel Trip||||1,294|||1,733|
||Other Creditors||||3,549|||277|
||Overage Payments and Funerals||||6,120||18,393||
||Accruals
||||3,414|||2,800|
||||||17,877||26,703||
|**11**|**Analysis of net assets**||**Unrestricted**
**Funds**||**Restricted**
**Funds**||**Total**
**Funds**||
||||**£**||**£**||**£**||
||Fund balances at 31st||||||||
||March 2025as||||||||
||represented by:-||||||||
||Tangible fixed assets|||-||-||-|
||Current assets||108,034||
141,120||
249,154||
||||108,0334||
141,120||
249,154||
|**12 Unrestricted Funds**|||||||||
|||**1st April**
**2024**|**Incoming**|**Outgoing**||**Transfer**
**of Funds**||**31st**
**March**
**2025**|
|||**£**|**£**||**£**||**£**|**£**|
|General Fund||114,177|54,113||62,756||2,500|
108,034|
|**13.**|**Restricted funds**||||||||
|||**1st April**
**2024**|**Incoming**|**Outgoing**||**Transfer**
**of Funds**||**31st**
**March**
**2025**|
|||**£**|**£**||**£**||**£**|**£**|
|Burial Fund||148,254|23,759||28,393||(2,500)|141,120|
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## **SOUTHEND & DISTRICT REFORM SYNAGOGUE**
**Notes to the financial statements for the year ended 31[st] March 2025**
## **Purposes of restricted funds**
The burial fund was established to provide means of burial or cremation for members of the synagogue. On 1[st] January 1996, the synagogue joined the Jewish Joint Burial Society. The burial fund is being maintained to meet the shortfall of burial costs for eligible members of the synagogue.
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