Registered charity number: 238867
Leicester Progressive Jewish Congregation Accounts for the year ended
31st March 2025
LEICESTER PROGRESSIVE JEWISH CONGREGATION ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025
Contents:
| Page | 1 | Balance sheet |
|---|---|---|
| Page | 2 | Statement of Financial Activities |
| Page | 3 | Schedule of expenditure - General fund |
| Page | 4 | Notes to the accounts |
| Page | 5 | Independent examiner's report |
LEICESTER PROGRESSIVE JEWISH CONGREGATION
BALANCE SHEET AS AT 31ST MARCH 2025
| FIXED ASSETS Freehold property: 24 Avenue Road, Leices - at cost Property improvements: Disabled access - at cost (net of grants) Annexe and foyer access - at cost (net of grants) CURRENT ASSETS Cash at bank CAF Bank Charities Official Investment Fund CURRENT LIABILITIES: Balance of dishwasher cost, net of donations Funds held for Pesach year 5785 NET ASSETS THE FUNDS OF THE CHARITY: General Fund Ecojudaism Fund Cheder Fund |
As at 31/03/2025 £ 80,000.00 2,271.71 151,468.60 233,740.31 2,010.55 67,016.62 69,027.17 909.00 205.00 1,114.00 301,653.48 299,684.88 96.55 1,872.05 301,653.48 |
As at 31/03/2024 £ 80,000.00 2,271.71 151,468.60 |
|---|---|---|
| 233,740.31 | ||
| 3,745.88 63,853.34 |
||
| 67,599.22 | ||
| - | ||
| 301,339.53 | ||
| 299,467.48 - 1,872.05 |
||
| 301,339.53 |
NOTE:
The congregation also owns other assets, including scrolls, books, candelabra, safe, furniture, crockery and cutlery, which are not included above.
The accounts were approved by the trustees on 27 July 2025
Deborah Davidson Treasurer / Trustee
Page 1
LEICESTER PROGRESSIVE JEWISH CONGREGATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2025 GENERAL FUND
| 2025 | 2025 | 2024 | 2024 | 2024 | ||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||||
| INCOME | ||||||||
| Subscriptions, donations and other income | ||||||||
| Subscriptions: members | 16,653.00 | 18,691.16 | ||||||
| Friends scheme income | 810.00 | 945.00 | ||||||
| Tax credits refunded by HMRC | 264.38 | - | ||||||
| Other donations | 945.30 | 1,714.35 | ||||||
| Interest received | 3,176.41 | 2,971.76 | ||||||
| Fund raising activities- surplus / (deficit) | ||||||||
| Hall hire | 7,271.50 | 5,407.50 | ||||||
| Shabbat meals Income |
136.70 | 111.86 | ||||||
| Less: expenditure | - | 162.00 |
- | 25.30 |
- | 365.74 |
- | 253.88 |
| Pesach Seder Income |
1,056.00 | 1,496.50 | ||||||
| Less: expenditure | - | 615.10 |
440.90 | - | 1,415.01 |
81.49 | ||
| Promises Auction | 482.00 | - | ||||||
| Other events | 215.28 | 390.00 | ||||||
| Total | 30,233.47 | 29,947.38 | ||||||
| EXPENDITURE | ||||||||
| Schedule of Expenditure | 30,016.07 | 29,778.40 | ||||||
| NET INCOME FOR THE YEAR | 217.40 | 168.98 | ||||||
| Add: Balance brought forward | 299,467.48 | 299,298.50 | ||||||
| Balance Carried forward | 299,684.88 | 299,467.48 | ||||||
| ECOJUDAISM FUND | ||||||||
| Donations | 196.55 | - | ||||||
| National EcoJudaism membership fee | - | 100.00 |
||||||
| NET INCOME FOR THE YEAR | 96.55 | - | ||||||
| Add: Balance brought forward | - | - | ||||||
| Balance Carried forward | 96.55 | - |
Page 2
LEICESTER PROGRESSIVE JEWISH CONGREGATION SCHEDULE OF EXPENDITURE - YEAR ENDED 31st MARCH 2025 GENERAL FUND
| Rabbis fees Visiting Rabbis: fees and expenses Synagogue costs: Gas and electricity Water Insurance Cleaning and cleaning materials (see note 3) Funeral costs Gardener New dishwasher (cost: £979.00 less donations) Defibrillator Maintenance Electrical repairs Plumbing repairs Roof repair Security system, maintainance High Holy Day costs (including Sukkot and Simchat |
£ £ 9,384.04 1,278.33 280.97 2,021.91 3,465.00 - 235.00 443.00 - 819.60 885.00 - 870.00 10,298.81 Torah): 3,835.75 214.00 - 1,454.60 1,737.00 - 3,339.35 5,184.35 179.48 624.00 60.00 911.04 35.00 1,809.52 30,016.07 2025 |
2024 | 2024 |
|---|---|---|---|
| £ 1,278.33 280.97 2,021.91 3,465.00 - 235.00 443.00 - 819.60 885.00 - 870.00 |
£ 1,602.70 1,171.27 1,975.07 2,171.03 535.00 317.50 - 166.80 15.75 162.00 456.00 375.58 |
£ 10,827.59 8,948.70 5,608.20 3,244.41 1,149.50 |
|
| Torah): 3,835.75 214.00 - 1,454.60 1,737.00 - |
4,605.00 - 2,014.80 1,011.60 - |
||
Rabbinic costs: fees and expenses Less: HHD tickets sold Security and other costs Less: Grant from Community Security Trust Liberal Judaism Contributions (see note 3) Administrative and other expenses: Postage, stationery & software Accountancy and independent review Bank fees Sky Digital Broadband Other costs TOTAL EXPENDITURE |
|||
| 179.48 624.00 60.00 911.04 35.00 |
78.62 300.00 60.00 546.00 164.88 |
||
| 29,778.40 |
Page 3
LEICESTER PROGRESSIVE JEWISH CONGREGATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024
1. BASIS OF ACCOUNTING
The accounts have been prepared on the basis of income and expenditure arising during the year.
| 2. HIGH HOLY DAYS APPEAL Amount raised and donated: - Leicestershire & Rutland Wildlife Trust Society for the Protection of Nature in Israel Balance donated to LPJC (including £200 received after division of funds) Total appeal funds received |
£ 408.29 408.30 608.30 |
|---|---|
| 1,424.89 |
3. PAYMENT DELAYS
Due to issues relating to a change of treasurer, a number of significant payments relating to the prior period were delayed until after the start of the period under review as follows:
| £ | |
|---|---|
| Cleaning and cleaning materials | 672.00 |
| Liberal Judaism Contributions | 870.60 |
Had these payments not been delayed, there would have been a net surplus for the year of £1,995.00 and a net deficit of £1,373.62 in the prior period.
Page 4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LEICESTER JEWISH PROGRESSIVE CONGREGATION
I report on the accounts of the Trust for the year ended 31[st] March 2025 which are set out on pages 1 to 4.
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 Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with 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 the 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:
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to keep accounting records in accordance with section 130 of the Charities Act;
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Phil Ellis July 2025. Kingsmead Accounting Ltd Chartered Accountants 3 North Street, Oadby, Leicester. LE2 5AH
Page 5