Nottingham Liberal Synagogue (Registered charity, number 246773) Financial statements for the year ended 31 December 2025 Page Contents Trustees, annual report Independent examiner's report Receipts & payments account Statement of assets & liabilities Notes to the accounts 10- 11 capLUS COMMUNIPI ACCOUNTING Nottingham Liberal Synagogue Trustees, annual report for the year ended 31 December 2025 Full name Nottingham Liberal Synagogue Registered charity number 246773 Principal address Lloyd Street Sherwood Nottingham NG5 4BP Trustees Susan King, Chair Jeffrey Book, Hon Secretary Rachel Reeves, Hon Secretary David Bogod Allyson Kingsley Naomi Posner David Lipman, Holding Trustee Benjamin Bar-Lev (from 1310512025) Antony Moss, Vice-chair David Leigh, Treasurer Paula Scott Peter Gordon Nick Rubins Michael Harris, Holding Trustee Danny Rubins, Holding Trustee Georgia Parmar-Thresh (from 1110612025) Independent examiner Eva Stevens, employee of Community Accounting Plus, Units 1 & 2 North West, 41 Talbot Street, Nottingham, NG15GL Governance and management The charity is operated under the rules of its constitution adopted 1510911965 and most recently amended 2110412024. Trustees are elected at the AGM or can be co-opted by the Council. All new Trustees are briefed by the Chair as to their duties and responsibilities at their first meeting attended. Where specific training is idenlified as necessary, to ensure that Trustees can carry out their responsibilities, this training is undertaken. All Trustees sign a declaration that they are eligible to act as Trustees of the organisation as required by the Charities Commission. Nottingham Liberal Synagogue Objectives and activities The object of the Congregation is to accord with the principles and rules for the time being of the union of liberal and progressive synagogues. Summary of the main activities undertaken for the public benefit In furtherance of our objectives and activities, the Congregation has the following obligations.. To provide and maintain a place of worship and spiritual leadership- To conduct services., To provide religious education for members and their children- d) To provide facilities for the instruction of proselytes under the rules of Liberal Judaism., To solemnise baby blessings, BarlBatmitzvah, Kabbalat Torah, Marriages, Burials and Cremations for members., To perform such other religious, social and charitable activities as the Council shall determine., b) gl To use its best endeavours to play an active role in the life of the Jewish and wider communities., h) To be a member of Liberal Judaism and to support its aims. Public benefit ststement The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit,. Nottingham Liberal Synagogue Summary of the main achievements during the period We have continued to work to make council meetings more strategic, being aware of our charitable purposes and the requirement for us to demonstrate our public benefit. As a religious charity, we are allowed to restrict our benefit to our members and visiting Jews. However we do offer a very significant benefit to the wider public, especially via our educational visits. This year around 1150 children from 39 schools came to visit our premises, with more receiving a visit at their schools or a virtual tour. Council also monitors and manages risks to our ability to achieve our charitable purposes, including.. Finances: keeping track of them and making sure they are on an even keel, Building management: ensuring the building and facilities are maintained and continue to meet the needs of the community, Membership.. growing it and particularly focusing on the demographic challenge.. attracting and retaining younger adults and young families, Maximising member engagement and sense of belonging, Leadership development and succession planning. We have made great progress in our financial position in the past year. Thanks are due to our Treasurer David Leigh, and to the finance committee for its oversight and support. Nick Rubins continues to lead the Facilities Management work, putting in many hours, from updating Health and Safety documentation to liaising with the Community Security Trust on security enhancements. We are also liaising closely with the police. Our local Neighbourhood Policing team has continued to be very helpful, providing cover at most services and events. Our membership is stable and we continue to increase the numbers of young adult members and young families. Our younger members, group is getting more involved in organising services and events for the whole community. Sadly we have lost a few of our older members in the past year. This year we received 73 enquiries about visiting, converting or joining, from which we gained 11 regular visitors, 8 new Associate members and 25 new full members. Member engagement has been facilitated by one-off and regular activities. 2025 was our 60th anniversary year, which was celebrated in a series of events with internal and external focus, organised by a team of willing volunteers. We also continued to offer the regular activities and engagement opportunities that deliver our Objects as a charity.. lifecycle events and ceremonies, shabbat and festival services, educational and social events. In early June we hosted a day long event for the festival of Shavuot, joint with other Progressive congregations from the Midlands, attended by over 100 people. Nottingham Liberal Synagogue In summer we had one of our services filmed for the BBC, to represent Progressive Judaism in a series entitled Prayer and Reflection. The result exceeded our expectations in the way it managed to show our community and its practi￿. We received many appreciative messages afterwards from both Jews and non-Jews. Leadership development and succession planning continue to be a challenge for us, as for many organisations. However, we have some new younger members on council and in some key committees. Thanks are due to our paid staff and to all our volunteers. Be￿een 30 % and 50 % of our members volunteer in some capacity. Together with our lay leaders, volunteers and staff, Rabbi Gill Zidkiyahu has continued to lead us, bringing her own style and deeply spiritual approach, without pretension. We have had several staff changes.. our administrator Lauren Knifton Fainberg went on maternity leave in March 2025. Wendy Prestney, our indefatigable Community Development Worker, retired in November, with Christi Rubin, one of our volunteers taking on some paid hours to do some activity coordination. Alex Mottier also had to resign from the Cheder administrator role. Our caretaker and security guard Chris Woodward has remained in post, and we are very grateful for his work As I finish this, my final annual report, I wish to extend my personal thanks to all NLS members for their support over the past six years, as well as to all the other Honorary Offi￿r$ who supported me and to all who served on council, led committees, teams and working groups, and helped in any other capacity. Susan King, March 2026 Financial review l am delighted to report that in our 60th Anniversary Year, the NLS accounts have ended in the black. We did a lot, ran a lot of events, had a lot of fun, raised and spent a lot of money. We ended the year with a surplus which goes quite some way to restoring the depletion of our finances associated with the purchase of the Lloyd Street freehold. Please note that I have rounded all the significant numbers for this report. The detail can be seen in the financial accounts. 2025 delivered a surplus of £42,000. In addition to our Rabbinic Fund holding of £160,000 at NS&I, we now also have a deposit account with £50,000 (transferred in February 2026). Total income was £243,000. Key income streams were subscriptions (£86,000), Gift Aid {£35,000}, Rabbinic Fund donations (£31,000), general donations and Government grants (£22,000), and donations towards the cost of our Community Development Worker (£21,000). Together these account for 80 % of our income. We are now up to date with Gift Aid claims and are submitting them regularly using our Infoodle So￿are which eases the task considerably. Nottingham Liberal Synagogue Total expenditure was £201,000. Major outgoings were salaries and associated costs (£120,000), affiliation fees to LJ and other organisations (£16,000), and general overheads- maintenance, professional fees, utility bills, insurance, admin costs etc. {£24,0001 amounting to 80 % of our expenditure. Additionally, this year, we had the cost of renewing the Rabbi's visa which cost £7,000. We made donations, including the Kol Nidrei Appeal, of £6,000. We ran numerous events to celebrate our 60th Anniversary Year, including the Civic Service, the 'Weekend Away, and the Lutterall Hall social. There were also fund- raising activities, like the 60th Anniversary Boxes made by Ray Sylvetser and sale of leaves for our Etz Chaim tree. Overall, these events and fund-raising activities broke even with both income and costs of approx. £14,000. And what a time we hadl We raised £4000 for the Kol Nidrei Appeal and made payments of £5400 from the 2024 Appeal. The Kitchen Crew made a small surplus of £600 on their income of £3000. Membership decreased slightly. We ended the year with 180 households and 227 adult members- 191 full and 36 associate members. As I stand down from the role of NLS Treasurer, l am pleased to be able to hand over a stable financial situation to my successor. That this is possible is in no small measure due to the help and support I have received over the last 12 months from all the members of the Finance Committee whose guidan￿, wise counsel and commitment have been invaluable. I would like to single out Wendy Prestney who was a constant help, particularly just before she left for New Zealand trip. I would also like to thank Sandra Russell for meticulously maintaining the Judaica shop accounts and Barry Callieu for looking after the Kitchen Crew accounts. David Leigh Honorary Treasurer Risks The major strategic financial risk is that income does not cover our annual outgoings. We minimise this risk by encouraging additional donations from members, running fund raising events and, if required, transferring funds from the rese￿es. Day to day financial risks are managed by having a policy requiring Council approval for any unusual or large items of expenditure. All expenditure is supported by documentation. All payments (cheques and BACS transfers) are signed by the Treasurer and countersigned by another duly authorised Executive member. Nottingham Liberal Synagogue The charity's policy on reserves We hold reserves to allow us to face unforeseen financial commitments and expenditure. Our target is £50,000 which represents approximately six months, expenditure. Reserves stand at £160,000. We add to the reserves from time to time if the financial situation permits. There are no current plans to draw down from the reserves. The policy is reviewed annually. Signed on behalf of the charity's trustees.. Signed Susan King, Tru4>tee Date 23.4.2026 Independent examiner's report to the trustees of Nottingham Liberal Synagogue for the year ended 31 December 2025 I report to the trustees on my examination of the accounts of Nottingham Liberal Synagogue (the charity) for the year ended 31 December 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of the charity as required by section 130 of the Act- or 2. the accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Eva Stevens BSC, CPFA Employee of Community Accounting Plus Date 2710412026 Nottingham Liberal Synagogue Receipts & payments account for the year ended 31 December 2025 2Q24 2025 Total Unrestricted Restricted Total Funds Funds Funds Funds Note Receipts Burial Fund and funerals Sundry income Grants and donations Events Fundraisi ng activities GiftAid Investment income Members subs.. Board of Deputies Members subs.. Shul Guild income Total recebpts 7203 2096 64585 10194 529 23737 6386 1143 70232 3401 189506 14527 1710 21138 10801 4234 32894 14527 1710 80954 10801 4234 34912 5487 1786 85860 2955 243226 59816 2018 5487 1786 85860 2955 175905 67321 Payments Fundraising costs Affiliakn'on fees Cheder costs Cost of events Donations made Funeral expenses Guild expenditure 524 15132 459 3407 7418 1340 4260 6314 5554 1180 15851 1180 15851 14232 375 4627 2388 2511 5066 100 4334 12873 10619 360 14232 5974 4627 2388 2511 5066 100 4334 25746 10619 360 5599 4• Insurance Management l admin costs Outside Rabbinic support costs Professional fees Rabbi costs Equipmen[ repairs and renewals Semces costs Sundry Expenditure Utilities Wages. Nl & pensions Total payments 5516 5874 14384 324 439 5152 122081 198178 12873 5819 54933 135273 5819 101950 200762 47017 65489 (8672) 212039 203367 Net ￿ceipts1