REGISTERED CHARITY NUMBER: 251172
Report of the Trustees and
Financlal Statements for the year ended 31 December 2025
for
Mosalc Liberal Synagogue

MOSAIC LIBERAL SYNAGOGUE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS
Page
Rewrt of the Trustees
IndeperKfent Examinerfs Report
Statement of Financial Actiwties
Balance Sheet
Notes to the financial statements
7-13

MOSAIC LIBERAL SYNAGOGUE
R•port of the Trustses for th• year ended 31 December 2025
The tru8lee$ p￿sent Iheir report with the ffinanwl statements of the charity for the year ended 31 Dacamber 2025.
The trustees have adopted the pr()visions of the Statement of A¢wuntsng and Reporting by Charib'e8.' Statement of
Recommended Pi8¢tice applicable lo ch8rilie$ preparing their awounts in accordance with the Fina￿21 Re￿rtIr9
Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstèrnd Charity Numb•r
251172
Principal addre99
1 a Halsbury Close
65 Stsnmore Hlll
Middlesex
HA7 30Y
Trustegs (Coun¢il Members)
Mr A Cohen (Chaimianl
Mr D Blown
Mr D Celaschi (Appointed 18th May 20251
Mrs L Cohen
MrPHart
Mrs B Levin
Mr P (Appoinlgd 18th May 20251
Mrs M Lubert
Mr S Sanderson IRetired 18th May 20251
Mrs H Schlesinger
Mrs J Sonnenberg
Ms J Slephany
Mr. K Zianls IR*tired 18th May 20251.
No council rnember rece￿ed any remuneration for seNices as a member of council.
"Continued as ctsopted Councll member (not a Truste81 th8r8after.
Indapondent Examlnor
Grant Lerrnan Davis LLP
Custodian Trust
Mr. M Shalton
Mr. A Solomon
Mr. P Zatz
Honorary Presldent
Mr. A Sok)mon (Appointed 18th May 20251
Honorary Vl¢o Prgsldents
Mr. A Cohen
Mr. S Sanderson
Mrs V Shreir
Rabbi¥
Rabbi Daisy Bogod
Rabbi Rachel Benjamin IErrerit¥)

mOs￿c LIBERAL SYNAGOGUE
Rgport of th• Trnsio•$ for th8 y8argnd•d 31 Decembor 2025 l¢ontinu8dl
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming do¢umÈnt
Tre charity is controlled by its goverrsing document, a d88d of tru$t, and ¢onstituies an unincorporated charity.
R•crullmont and appoinlment of n•w tru$ttt8
Trustees a￿ recruited from existing mmbgrs of the Synagogue. No memb8r can ￿ nomin8ted for the
Council unK8S5 he or $he has been a Member for at kast one year. All potential trustees must stsnd for
election at the Annual General Meeting of the Synagogue. Each elect8d ffleJnbEr of the Council shall serve
for a maxirnum period of 2 years and must then retire at the next AGM. bul a retiring memb?r gf th8 Council
shall be elEiblo for re+￿etitin.
InducUon and trainlng of new try￿1088
Following eledion and appointrnent, new trusteès ara Intrixyuced to their rok and gNen ¢gpK?s ol th•
Synagogue's Constitution, and gumjance on the policies and proce£lurÈs adopted byth• Synag¢gu8 They are
normally given a rob on Counc41 to represent a particu&r a$wct of synagogue activity.
Oryanlgational structure
Thè charty trusl8es are reSpo￿lb18 for the gO￿ra1 ¢ontrol and rnanagernent of the charity. Th8 ttustees
giv8 thèir froely and receive no remunefation OT Other finanryal benerrts.
The trust8es rneet together a$ o body bi-monlhly as a Council. In addition, in April or May
the charity's Annual General Meeting I'AGM") 15 nomially hgld. Counol is responsible
for all de¢ision$ tsken in ￿latIon to running the Synagogue and it5 activit*$. To a$$ist in the
Smooth running of the charity, the trust￿$ have $8t up a number of sub-cornmittee$ that help ¢hem
oversa8 certain aspects of the Synagogue's worf(. Thèse Su￿mMItte&S report back wilh their
recomn*ndations to the Council rngètiros ofthe trusts8S.
Risk management
The trustees have a duty to idsntify and review Ihè risks to whKh the charity 15 exposed and to ensure
appropriate controls are In place to provide reasonable assurance against fraud and error.
TN8ts98' Indemnlty In$uranc•
A5 Part of rts cornrnitrnent to sound governan￿. the Synagogue rn8intains tru5te8$' indemnity insuran¢g.
This proV￿e$ protection to the tru5tses in ￿SPect of Iwbll￿.e$ arising from th8 proper perfornance of their
dutva$. Given the Synagogue'5 Size and reliance on volunteer leadership, the trustees considèrthis cover
trj be a proportionate and prudent element of the chanty's risk-management orrangamonts. The cost of
the insurance 15 disdosed in Ihe notes 10 the financial stalernents in accordance with the Charities SORP.
OBJECTIVES AND ACTIVITIES
ob￿CtIVes
The principal obj8ctDies of Synagogue are to prowde. maintain and ¢arry on a place or places ol
worship and to advance Liberal and Piogre5sive j￿jaI$m.
A¢tivitl•$
The Synagogue provKlg8 4 tange ol relrgiou$ and cullural artivities.
FINANCIAL REVIEW
Financial Posltion
Thè financial p05i*"on of the Synagogue a5 at 31 Decembar 2025 is set out in the attached balance sheet
on page 6 and the financial resutts for th? yearended on that date are set out in the statement of finanaal
Ctiv￿&S on page 5. The trustees consider the charity lo be in a financialty heathy pDsrtion.
Investrnonts. pollcy and obJ8cthie8
Following the sal8 01 its freehokJ property in 2011 an investrnent sulKommitt88 wa5 forrned pursuanl io
resolution of Council. The purposa of th8 sub-￿mmitt0￿ ks to arran9e. control and monitor the Invesknent
of the net proceeds of sab. These pr¢￿edS have been invested in wofèsyonally managed thathable
inve5trllÈnt funds estsblished for investment by charit￿$.
The inv8strn8nt pclicy Isubje¢t to revi8w by the sUP￿0mMittee from time to tirnel is set out In
an investment policy docurnent approved by Council. Th8 sub-committee, which nomially mEets twit
year, reports to Council on performane8 of Ihe ehosen in￿Stments.

fvIOSAIC UBERAL SYNAGOGUE
R•port of th• Trustees for the y￿r ended 31 December 2025 {contlnuedl
Reservts pollcy
The Synagogue kjlds sufflclent reserves lo ensure that il can continue to operate and meet ffte
needs ol memt¢rs in the event of unfofeseen and potentially damaging finanoal Circumstan￿S.
A minimurn of 12 months, operating costs are held in reserve. In addition, the SynagO￿e
retains suffiaent re$ÈNes to cover the full costs of funerals lor the fo￿Seeable future. The cost of these
(>mbined amcyjnt to circa £0.5m. A further contingency reserve of£O.25m is also retsined.
Thè Tnjsteès agree that Ihtr Current level of reserves Are suffiaenl to Covgr the above. The level of
reserves is reviewed anwally by the Trustees in order to &nsure that the charitable purposes
ol the Synagogue may be continued. This policy wll be reviewed and updated tn linè with Chwity
Commission guidanGe.
FUTURE DEVELOPMENT8
The Syrogogue is part of a &way communty called'Mosai¢'. Mosaic Jev￿sh Communty Ltd,
which comprises Mosaie Reforn, Mosaic Ma$oiti and moS￿C ￿be[al Synagogue5,
1$ a company limited by gv8r8ntee and a charity regulated by the Charity Commission. The
3 Synagogues, which are co-localèd, are part of a joint relig￿n school, wn joint S8tvices for
festwals. share 8dministrative fun¢ticrf)s and run muftiple evanis together.
Mosaic Refom Synagogue sold sts premises al 39 BesstxJroLoh Road in 2021, and in December 2022
completed the buildiThJ of a new Synagogue at 1 a Halsbury Closè, 65 Stanrnore Hill. These new premises
are shared by the 3 Synagogues of Mosaic Jèwish Community. Mosaic L1beral is a licensee lo Mosaic
Jewish CommLmty who themselves lease the bulding frorn Mosaic Reform Synagogue.
PUBLIC BENEFIT
The charity carries Out a wide range of aGtivtties in pursuance of tts tharitable aims. The trustees consklèr
that these activilies provide benefit to both synagogue members and the wider communitiés in the Slanmortr
area. Thes¢ activities include religious worship, ￿mMemoration and cèle￿atIon of festivals, 8
funeral scheme. marriage Ceremon￿9, religious edu¢8lion for Lyjth children and aduhs, inter-faith diabgue.
book and film ejubs arts groups ar)d discuSs￿nS about, aThJ support for, the Sl8te of Israel.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Irustee$ are responsible for p￿parIng the Report of the Trustees and the finanaal ststements in
accordan￿ with applicable law and Unii•d Kingdom Acex>unting Standards {Uniled Kingdom Generalty
Aecepted Accountin9 Praciicel.
Thé law applicable Its ¢hanb"es in England and Wales. the Charities A¢1 1993. Charity (A(￿unt$ aThJ
Reports) RegulatK)ns 2008 and the provisions ol trust d¢ed. require5 the Irust8es to wep8rÈ finanaal
State￿EntS for each financAal year whi¢h give a true and fair view of the slate of affairs of the charity and of
the incoming resour¢es and appliCat￿n of resources, including thè income and expendrture, of the charity
fof that Foriod. In preparing those financial statements the trustoes are required to..
select suilable a¢¢ounting Fdicies and than apply them consistèntly.
observe the nEthods and principles in the Charities Statement t)f Recommended Pl8¢t￿e {SORP}',
rnake judgements and èstimates that are reasonable and prudent..
eparè the finanaal slalements on the goiThJ concem basis unless il 1$ inappropriate lo ptesume that
the tharity will continue in business.
The trusteès are responsible for keeping proper acec￿ntIng records whith disdose with reasonable
acojracy 81 ary t#ne the financial position of the th8rity and to enable them to ensure that the financial
statements comply wth the CharitiQ5 Act 1993, the Chartty (Accounts and Reports) Regulations 2(M)8 and
th8 provisions of trust deed. They are also responsible for s818guarding the assets ol the charity
hen￿ for taking reasonable steps for the prwèntion and deteCt￿n of fraud and other iN8gularities.
ON
FOFT
COUNCIL
Mr A Cohen- Truste8
2&Mar-26

MOSAIC LIBERAL SYNAGOGUE
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF
P•lOSAIC LIBERAL SYNAGOGUE
Indtrpendent examlnerfs report to the trustees of Mosalc Llberal Synagogue
I report lo the charity trustees on my oxamination of accounts ol Mosaic Liberal Synagogue for the
y8ar end&J 31 December 2025.
Responslbllitios and baals of report
As the tharity trustees of the Trust you are responsible for the preparation of the a¢￿UnIS in accordancè
wrth the requirements ofthe Charibe8 Ad 2011 Dhe Aci").
I report in r¢spect of my examination of the Trust's ar￿untS carried out under sechon 145 of the ACE and
in Ca￿Ing out tny examination I have followed all applicable Direct￿n$ gNen by the Charty Commission
under section 145(51 ol the Act.
Independent examinerf¥ statement
I have completed rny examination. I confirm that no material maiters have OJMÈ to my attention in
conneclwi with the examination giving me cause lo belièvè that in any materal resped".
accounting rècords were not kept in respect of the Trusl as reqvirgd by section 130 of Ihtr Act," or
the accounts do not accord with thi5e recor(Js,' or
the accounts do not comply with the applicable requirements concerning the fom and content of
accounts set out in the Charities {Accounts and Reports) RegulatKJns 2008 other than any
requirements that the accounts give a true and fair view wh￿h is not a matter o)nsiderad as part of
an independent 8X8mination.
I have no ￿)n￿m$ and have com8 8cross no other matters in connection wth the examination to which
attention should be drawn in this report in order to enabke a proper understanithng of the a￿OuntS to be
rèached
Jeremy H8rroil FCCA
Chèrtered Certffjed Accountant
Grant Harrod Lerman Dwis LLP
Charterèd Accountsnls
1st Floor
Healthaid House
Marfborough Hill
Harrow
Middlesex
HA1 1UD
Date..

MOSAIC LIBÉRAL SYNAGOGUE
Statement of Flnanclal Actlviti08
for the year endod 31 December 2025
2025
Total
FLnds
2024
Total
Funds
unre$￿eted
FuThYs
Restricted
Funds
Notes
INCOMING RESOURCES
Incoming rasources from gO￿rat¥d funds
Voluntary income
Investment Income
Other Incoming ￿sourceS
Totsl Incorning Rèsourc•s
120,656
71,205
12,525
133,180
71,205
142.073
88,150
191.e61
12,525
204,385
210.223
RESOURCES EXPENDED
Charitsble actlvlttes
Diieci charitable èx￿nd1tUTe
Administration costs
other resources expended
Totsl rasource8 expended
26.943
130,446
33,717
60.660
130,446
40.848
176.322
157.389
33,717
191.106
217.170
NET INCOMINGIOUTGOING
RESOURCES
34.472
-21,192
13,279
4.947
RECONCILIATION OF FUNDS
Totsl funds brought forward
1,395,540
275.188
1,670.728
1,677.875
TOTAL FUNDS CARRIED FORWARD
rntss form part of these finanual statements

MOSAIC LIBERAL SYNAGOGUE
Balance Sh8et
Al 31 December 2025
2025
Total
funds
2024
Total
funds
Unrastricted
lund6
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
Investments
7.979
1,364,728
7,979
1,804,055
8.099
1,604.055
239.327
1,372,707
239.327
1.612,034
1.612.154
CURRENT ASSETS
Debtors
Cash at bank
10
7.004
57,538
7.004
70,406
7.539
55.507
12,868
64,542
12.888
77.410
63,045
CREDITORS
Amounts falling due wthin one year
IS.4371
15,4371
14,4711
NET CURRENT ASSETS
59,105
12,868
71,972
58.574
TOTAL ASSETS LESS CURRENT
LtA8ILITIES
1,431,812
252,195
1,684,007
1.670.728
CREDITORS
Amounts falling after MO￿ than one year
NET ASSETS
431,812
252,195
1,684,00
1.670.72
Funds
Unrestricted
Restr￿ed
12
12
1,430.012
253.995
1.395.540
275.188
1.684,0
1.670.7
The financial statements wer¢ approved by the Board olTrustees on 25th March 2026 and were signed on its behaW by
MrA Cohgn - Trustsè
Chaimian
The rK)18s forn part Trf these finan￿81 $tstwentÉ

MOSAIC UBERAL SYNAGOGUE
Notes to the Financial Staternents
for the year ended 31 Decgmber 2025
ACCOUNTING POLICIES
Basls of preparing thg linanclal ststemenrn
The finanaal statements have been prepared under the histori¢al cost convention.
The financial statements have been prepared in accordance with the Statement of Recommended
Practice on Charity Accounts.
Accounting conventlon
The financial statements have been prepared under the historical eost convention.
Incoming Resources
SubscriplK)ns ar& shown in the Accounts as the ca8h is received.
Treatment of expendlturo
All eXper￿lture is accounted for in the period for which it is incurred.
Tangible flxed assets
Depreciat￿￿ is provided on all tangible fixed assets at rates calculated lo wrrte each asset down
lo ils estimat￿ residual valu8 evenly over its expeded useful life as follows..
Fitti'ngs and equipment
Compute
12.5% on a reducing balance
33 113% of cost
Taxatton
The charty is exempt from tax on ils charitable activities
Fund accountlng
Unreslrict8d funds can be used in accordance wlh the charitable objectives al the discretion of the
Trustees.
Restricted funds can only be used for particular reslrieted purposes wf(hin the objects of the charity.
Restrictions arise when specrfied by the donor or when funds are raised for particuk2r restricted
purposes.
Further explanalKJn of the nature and purp¢)se of each lund 1$ included in the notes to the financial
statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to charitls
pension scheme are charged to the Statement of Financial Actiwties in the period to which they relate.
Investmènts
Investments are stated at the lower of eosl and market value in aggregate at the year end date.

MOSAIC L18ERAL SYNAGOGUE
Notes to th8 Flnancial Statements - contlnued
for the y8ar ended 31 December 2025
I VOLUNTARY INCOME
2025
2024
Gift Aid 8nd Covenant Refund$
Funeral scheme income
Subscriptions
Charities fund donations
Legacies
Other Donations
16,345
3,989
100,424
7,260
16.600
4,916
101,469
7,000
3,227
142,073
5.164
133,180
3. INVESTMENT INCOME
2025
2024
Investment incom&
71.205
68,150
4. CHARITABLE ACTIVITIES COSTS
Direct costs
Support costs
Isee note 51
Totals
Direct charrtable expenditure
Administration costs
60,660
60,660
130,446
191,11
130,44S
130,446
60,660
SUPPORT COSTS
Management
Administration costs
130,446
6. TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees. remuneration or other bgn8frts for the year ended 31 December 2025
nor for the year e￿ed 31 December 2024.
Truslees. Expenses
During Ihk% peric*l, a lolal of £95 was reimbursed lo 3 trustees for expenses incurred.
Trustees. Indemnlty In$uranc8
The Synagogue maintains Ifuslees, indemnrty insurance as part of ils governance and risk-
management arrangements. The policy provides cover lo the trustees in respect of liabilrti8$
arising from the proper performance of their duties. The cost of the p￿miuM forthe year was £536.

MOSAIC LIBERAL SYNAGOGUE
Notes to thè Flnanclal Ststements- contlnued
for the year ended 31 December 2025
7. STAFF COSTS
2025
2024
Wages and salaries
S¢cial seeurty costs
Other pension costs
44,87S
4.857
3,424
52,956
73,682
7,658
6,267
87,607
The average monthly number of gmploy8es dunng the year was 2 {2024.' 21
There were no empl¢)yees who received total employee benefits (excluding employer pensK)n ¢ostsl
of more than £60.00012024'.01
8. TANGIBLE FIXED ASSETS
Fixtures and
Frttings
Computer
Equipment
Totals
COST
At 1 January 2025
Additions
Disposals
12,194
1,020
454
12,647
1,020
At 31 December 2025
13,214
454
13,6S7
DEPRECIATION
Al 1 January 2025
Charge for year
Disposals
4,095
1,140
454
4,549
1,140
Al 31 December 2025
454
5,688
NET BOOKVALUE
Al 31 December2025
7,979
7,979
Al 31 December 2024
8,099
8,099

MOSAIC LIBERAL SYNAGOGUE
Notes to the Financial Statements - continued
for the year ended 31 Decernber 2025
FIXED ASSET INVESTMENTS
sted
Investsnents
COST
Al 1 January 2025
Additions
Disposals
1,604,055
Ai 31 December 2025
NET BOOK VALUE
At 31 December 2025
1,604,055
At 31 Decembef 2024
1,604,055
Thero w8re no investment assets outside the UK.
The inveslmenl$ had a market value of £2.171,381 at 31 December 2025 (2024.. £2,OS7,6961
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Prepayrn8nl$ and accrued income
Other debtors
7,004
7.539
11. CREDITORS: AMOUMTS FALLING DUE WITHIN ONE YEAR
2025
2024
Taxation and Social Securty
Other creditors
804
4,834
5,437
332
4,139
4,471
10

MOSAIC LIBERAL SYNAGOGUE
Note5 to th• Flnanclal Statsments- Gontinued
fwthey•ar ond¢d 31 Decembor 2025
12. MOVEMENT IN FUNDS
2025
movement
in ftjnds
Al 1.1.25
Ai 31.12.25
Unre¥tri¢ted Funds
General fund
Youth and15r8el (und
Tr8nspJrt and libraryfund
Cthmmunitydeveloptnentfund
1.352.fj46
6.668
361
35.865
34.562
12,1651
3,942
11,8671
1,387.208
4,303
33.998
1,395.540
34,471
1,430,011
Restrfcted Funds
Charlie$ fund
Fts￿ra1 8XFenses scheme
Rab￿.1 discret￿nary fund
13.733
280,931
524
18651
121,6031
1,276
12,868
239,328
1,800
TOTAL FUNDS
1.670.728
13,279
1,6B4.IJ07
Nel mo¥emeoi in fut￿9 indud&l in the above are as follows..
Incomirq
Resources
Resour
¢XP8ndad
Movement in
fvnds
u￿r￿1r[¢￿d Fund*
Geneml fund
Youth and Israel fund
Transport and library fund
Community deVelOp￿nI fund
188.580
1154.0181
12.1651
11.0581
15.OWI
34.562
12.1651
3.942
11,867)
3.133
196,712
1162.2411
34.471
RestsiGtrd Funds
Charitks lund
Fu￿ra1 expenses $cheme
Rabbis di5¢retK)nary knd
18.1251
125.5921
18651
121.6031
1,276
3.989
1,276
TOTALFUNDS
209 237
195,958
13.279
11

MOSAIC LIBERAL SYNAGOGUE
Notgs to the Flnanclal Stat•ments. contlnuèd
ftsrthoy•ar ended 31 D8¢•mb•r 202S
12. ￿)vEmENT IN FUNDS
2024
Net movement
in fvNJ$
At 1.1.24
Al 31.12.24
Unro$trl¢t4d Funds
General fund
Youth ar￿ Israel fund
Transwrt aNI library fund
Cornmunrty developmonl fund
1,356,488
7.168
395
33,718
{3,8421
Isjoi
1341
2,148
1,352,646
6,668
361
35,865
1.397.76B
12.2281
1.395,540
Restrictsd Funds
Charttp$ fund
Funeral expense5 $cIN8me
Rabbi'$ d￿Crst￿￿ary fund
5.971
273.936
7.762
113.0051
$24
13,733
260.931
524
TOTAL FUMDS
1.677.675
1,67
.728
Net movernenl in ftJrnl$ included in the above aw a$ foll¢xYs.'
Incominy
Resources
Resources
expenthd
Movemenl in
fund5
Unre$tricled Funds
Genoral fuTh1
Youih and Israel fund
Tran5POrt and Iorary fund
Cornmunrty devebpment furnl
190,256
1194.0981
150DI
1341
13201
p,e421
15001
1341
2,148
192.724
1194.gs21
12.7281
Resiri¢ted Funds
Charit￿5 fvnd
Funeral expenses scheme
Rabbi's discretionary fvnd
8.862
4,916
524
11.1001
117.9211
7.762
113.fY)51
$24
TOTAL FUNDS
12

MOSAIC LIBERAL SYNAGOGUE
Not•• lo thg Financiol Ststements- continu•d
for th• yoar ondod 31 D8e•mbgr 2025
12. MOVEMENT IN FUNDS
2024-25
N•t rnovement
in fvnds
Ati.1.24
At31.12.25
Unrostri¢t•d Funds
General fund
YoLth and Israel fvnd
Transport and library ftjnd
Community develot)ment fund
1,356.488
7.168
395
33,718
30.720
12,6651
1,387,208
4,503
4,303
33,998
1,397,768
32.243
1,430,012
Restrl¢ted Funds
Chariligs fund
Funaral expen39s scheme
Rabbis discretionary fund
5.971
273.936
8,897
134.6091
12,868
239.327
1.8(YJ
TOTAL FUNDS
1,677.675
8,331
1,684.007
A currentyè8r 12 months and prior ￿#r 12 months cc¥nbined net movement in fvJThJs induded in the abov8
at8 as follows..
Inccming
Resources
Resources
expended
Movaffltrnt in
funds
Unr•slrfcted Fund?
General ftjnd
Youlh and Israel fvnd
Transport and library lund
Cornfflunity davelopment fvnd
378.836
1348.1181
12.8651
11,0921
15,3201
30.72Q
12.6651
3,908
281
5,000
5.601
389,436
1357,1931
32.243
Ro8trlctsd Fund•
Charitiès fund
Funer81 expenses schem¢
Rabbi's disctetKJnary fund
16,122
8.904
1,8
19,2251
143.5131
6.897
134.6091
1,800
TOTAL FUNDS
416.262
409.931
6,331
13