NORTH WEST SURREY SYNAGOGUE
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

NORTH WEST SURREY SYNAGOGUE
REPORT AND FINANCIAL STATEMENTS 31sl MARCH 2023
CONTENTS
Page
Synagogue information
Report of the Synagogue Council
2103
Independent examiner's rgport
Statement of financial activities
Balance sheet
Notes lo the accounts
7t012

NORTH WEST SURREY SYNAGOGUE
Reference and administrative details
The Synagogue Council l Board of Trustees )
Name
Jennrfer Jankel
Anna d'olier
Les Asher
Neil Marcus
Ben Snapper
Anne Sheppard
Paul Glicker
Liz Sawyer
Val Levy
Philip Goldenberg
Martin Motz
Vicki Freeman
Susie Blume
Appointed by.
Presiéent and Chair AGM
Vice Chair
AGM
Vice Chair
AGM
Vice Chair
AGM
Hon. Treasurer
AG
Hon. Secr@tary
AGhA
Senior Warden
AGhA
AGhA
AGM
AGM
AGM
AGM
¢(￿pted December 2021
Custodian Ttuslees (for synagogue freehold prop&ty}
SR Benjamin
P Glicker
J Traeger
B Kramer Way
Minister
Rabbi Kalh Vardi
Address
Horvalh Close
Rosslyn Park, Weybridge
Surrey KT13 9aZ
Charity Commission No.
256232
Independent examiner
J Mendlesohn FCA
DJM Accountants BLJ Llmlted
26 High Street
Rickmansworth,
Hertfordshire
WD3 1ER
Bankers
Lloyds TSB
Weybridge, Surrey
North Wesl Surrey Synagogue is a member of the The Movement for Refomi Judaism and is
represented on the Board of Deputies of British Jews.
Page 1

NORTH WEST SURREY SYNAGOGUE
REPORT OF THE SYNAGOGUE COUNCIL
FOR THE YEAR ENDED 31 MARCH 2023
The Synagogue Council presents ils report with the Synagogue's accounts for the year to 31 March
2023. The syna9(￿Ue'S report and accounts will bè laid before the members at the Annual General
Megling lo be held on 3rd December 2023.
Structure, govemance and management
The North Wesl Surrey Synagogu8 is a charity registered with th8 Charity Commissioners for
England and Wales. and is govemed by ils Constitution adopted on 4 December 2022.
The charity is managed by a Council of Tru51ees. Trustees are elected al the Annual General
Meeting bul may also be (x)-opled during the year. Meetings of the Council of Trustees are held at
approximately 6 weekly intervals.
The Constitution requlres the Synagogue Council lo prepare accoijnls for each flnancial year which
give a true and fair view of the slate of affairs of the Synagogue and the surplus or deficit of th8
Synagogue for the period. In preparing those accounts, the Synagogue Council are required to,.
Select suitable accounting policies and appty them consistently
Make judgements and eslimales that are reasonable and prudent
stale whether applicable accounltng stsndards have been followed, Subject to any rn8teri81
departures disclosed arid explained in the accounts
Prepare the financial statements on a going concem basis unl8ss it is inappropriate lo presume
that the Synagogue will continue.
The Synagogue Council is also responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the Synagogue.
The Synagogue Council has rewewed the major rrisks to which the Synagogue is exposed 8nd is
satisfied that Systems are in place to miligale our exposure to the major risks.
Objectlves and actlvltles
The objectives of the Synagogue are lo provide and maintain 8 Synagogue for the purpose of public
worship and of advancing religious, educational and charitable activities. The Synagogue's mission
slalement called 'Seeking Our Way, has been distributed to all members; further copies are available
by application to the Synagogue's offlce.
The Syn8gogue Is affilSated to the Movement for Fleform Judaism and is guided by th￿r practices
whilst maintaining ils independence under the constitution.
Aehlevements and p8rfomiance
A Review of Activities of the Synagogue is ¢i￿ulated lo all members together with the Trustees report
and accounts prior to the Annual General Meeting. Additional copies are available by applicalKTrn to
the Synagogue's officg.
The Synagogue contlnues to rety on donations from members as subscription income together with
the related tax recovery are not sufficient lo cover ils costs (which ar8 cargfully managed). The svze
of the membership would need to be increased by 8pproxlmalely 20D/o for the costs lo be coverg
without Ihe need for additional donations.
Atl funds continue to show surpluses.
Page 2

NORTH WEST SURREY SYNAGOGUE
REPORT OF THE SYNAGOGUE COUNCIL
FOR THE YEAR ENDED 31 MARCH 2023 (Corrt'dl
Future dovolopmgnts
The Synagogue and wmmunity are committed to the Maintenan￿ and expansion of the religious.
educational and charitable activities.
Accounts
The Synagogue's accounts appear on page5 5 to 12 of this report.
The Tnjstegs dgclare that they have approved th8 Trusl8es' r8POrt above.
Signed on behalf of the charitys Trustees..
B Snapper.. Hon. Treasurer
A Sheppard.. Co-chair
L Asher.. Cowchair
Dated.. 18th July 2023
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH WEST SURREY SYNAGOGUE
I report on the accounts of the Synagogue for the year ended 31 March 2023, which are set out
on pages 510 12.
Respective responsibilitie$ of tru$ts0s and gxaminer
The charitls trustees consider th81 an audit is not required for this year {under section 43121 of the
Charities Act 1993 Ilhe Act) and that an independent examination is needed.
11 is my responsibility lo state, on the basis of prO￿dureS specified in the General Directions given by
the Charity Commissioners under section 4317}Ib} of the Act, whether particular matters have come
to my attention.
Basis of Independent examlnerfs statement
My examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An &xaminalion includes a review of the accounting records kept by the Synagogue
and a comparison of the accounts presented with those records. It also includes consideration of any
unusu81 items or disclosures in the accounts, and seeking explanations from you as trustees
conceming any such matters. The procedureg undertaken do not provide all the evidence that would
be required in an audit. and consequently I do not express an audit opinion on the accounts.
Independont examlnerfs statement
In connection with Tny examination, no matter has ￿me tr) my attention..
11 } which gives me feasonable caus8 lo beligV8 that in any material respect the requirements
to keep accounting records in accordance with section 41 of the Act,. and
to prepare accounts which accord with the accounting records and lo comply WTth the
accounting requirements of the Act have not been met., or
(2) to %thich. in my opinlon, attention should be drawn in order to enable a proper understanding
of the accounts lo be reached.
J Mendlesohn FCA
Chartered Accountant
DJM Accountants BLJ Limited
26 High Street
Rickmansworth
Hertfordshire,
WD3 1ER
Dalgd.. 19th October 2023
Page 4

NORTH WEST SURREY SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2023
UnrestriGted Designated Re51ri¢ted Totsl funds Total funds
funds
funds
funds
2023
2022
Notes
INCOME AND ENDOWMENTS FROM..
Subscriptions and donatiOf7S
Other activities
Investments
Other
Total Incomlng resourcgs
239,810
8.657
7.259
11,876
346
3,755
27,145
278,831
9.003
11.253
260,981
7,993
4,074
3b
3c
239
255,726
15,977
27.384
299,087
273,048
EXPENDITURE ON:
Dlrect charitsble expenditurè
Rabbinic salary and expenses
Education
Premises costs and insurance
Administration costs
Movement for Reform Judaism affiliation
Setvices and festivals
Board of Deputies
Fundraising costs
Charitable donations
Other direct charitable expenditure
Total
4a
4b
4c
4d
80,425
37,844
31.573
45,524
26,523
3.097
990
12,000
13,500
92,425
51,344
31,573
45,524
26,523
3,097
990
75,127
46,196
55,145
37,323
19,369
2,142
990
19,461
12.252
31,713
19,461
42,838
313.775
16,241
54,661
307,194
30,586
56,086
225,976
INCOMEIIEXPENDITUREI
29,750
(40.109)
{4,329) {14,6881 (34.146)
Transfers between funds
125,0001
25,000
Galnslllossesl on Investment assets
NET MOVEMENT IN FUNDS
4.750
115,1091
{4,329) 114,688) 134,146}
484.123 1,023,161 1.057,307
Funds brought forward 1 April 2022
FUNDS CARRIED FORWARD
AT 31 MARCH 2023
17T,861
361,177
182,611
346.068
479.794 1,008,473 1,023,161
Page 5

NORTH WEST SURREY SYNAGOGUE
BALANCE SHEET AS AT 31 MARCH 2023
Total funds
2023
Total funds
2022
Notes
Flxod assets
Tangible fixed assets
Investments
313,816
303,017
Total fixed assets
313.816
303,017
Current assets
Debtors
Cash at bank and in hand
77,478
669,633
14,845
746,081
Total current assets
747,111
760,926
Llabllltlos
Creditors.. amounts falling due
within one year
52,454
40,782
Net current assots
694,657
720,144
Totsl assets less current liabilities
1,008,473
1.023.161
Creditors: amounts falling due
after one year
Net assets
1,008,473
1,023,161
Funds of the charity..
Restricted
Designated
Unrestricted
10
10
479,794
346,068
182,611
484,123
361.177
177.861
Total charty funds
1,008,473
1,023,161
Approved by the Board of Trustees (The Synaoogue Counall
on 18th July 2023 and signed on its behalf by..
B Snapper: Hon. Treasurer
A Sheppard.. Co-chair
L Asher. Co-chair
The notes on pages 710 12 form part of these accounts
Page 6

NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
BASIS OF PREPARATION
Basis of accounting
These accounts have been prepared on the b8sis of historic cost in 8¢cordance with Accounting
and Reporting by Charities - Ststemenl of Recommended Practice ISORP 20151 and with
Accountlng Standards and wth the Charities Act 1993.
Chango in basis of accounting
There has been no change lo the accounting policies (valuation rules and methods of
accounting) since last year.
Changes to prevlous aocounts
No changes have been made lo accounts for p￿VIouS years.
2 ACCOUNTING POLICIES
Incoming resources
Recognition of incoming resources
These a￿ included in the Slalement of Fin8nci81 Activities {SoFA} when the charty becomes
entitled to the resources. the Trustees are virtually certain they will receive the resources and the
monetary value can be measured w7lh suffi¢ient reliabillty.
Incomlng r950urces with related expendlture
Where incoming resources have related expenditure las with fundraising income) the incomlng
resou￿5 and related expenditu￿ are reported gmss in the SOFA. Fundraising costs ￿present
the am04Jnt actually expondod by the charity and do not include goods and services donated by
the fund raisers as these are in the main unquantifiable.
Grants and donations
Grants and donations are only included in the SOFA when the charity has uncondf(ional
entitlament lo the resources.
Subscriptions
Subscriptions are induded on the basis of those due for the current year after making allowance
for any amounts that are unlikely to be collected.
Tax reclaims on donations
Incoming resources from tax reclaims on unrestricted income are included in the SOFA al the
same time as the income lo which they relate.
Gifts In klnd, donated sorvices and facilitigs and volunteer help.
Th8se are generally not included in the accounts.
Investment income
This is included in the aG¢ounts when receivable.
Expendlture and Ilabllltles
Llability recognition
Liabilities are recognised as soon as the￿ is a legal or construcllve obligation committing the
charity to pay out resources.
Assets
Tangible fixed assets for use by the charity
These are ¢apitalised if they can be used for more than 3 years and cost at least £300 and are
valued at cost.
Page 7

NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
ANALYSIS OF INCOMING RESOURCES
Unrestricted Designated Restricted Totsl fijnds Total funds
funds
funds
funds
2023
2022
3a Voluntary Income
Subscription incom8 Inel}
Prior year adjustment
Tax recovery on subscription income
Donations
Tax recovery on donalions
Funeral Scheme
Board of Deputies excluding tax recovery
148.210
148.210 143.186
53,982
35.117
2,501
53,982
55.197
11.660
7,322
2,460
22,876
82,456
5,340
4,753
2,370
4,196
4,558
3.122
15.884
4.601
4,200
2.460
239,810
11.876
27,145
278,831
260,981
Unrestricted Designated Restricted Total funds Total funds
funds
funds
funds
2023
2022
3b Actlvltie$ for generating funds
Education income
Synagogue magazine
Fun(Jraising
Other
2,200
165
750
5,542
2,200
165
750
5.888
2.790
405
2,036
2,762
346
8,657
346
9,003
7,993
Unrestricted Designated Restricted Total funds Total funds
funds
funds
fvnds
2023
2022
3c Investment Income
Bank interest
Dividends gtc
7.259
3,755
239
11.253
4,074
7,259
3,755
239
11,253
4,074
Unrestricted Designated Reslricted Total funds Total funds
funds
funds
funds
2023
2022
3d Other Incoming resource5
Gain on disposal of fixed assets
ANALYSIS OF RESOURCES EXPENDED
Unrestricted Designated Restricted Total funds Totsl funds
funds
funds
funds
2023
2022
4a Rabbinlc salary & expenses
Salary
Nl, pension and other on-costs
Expenses elc
67,764
10,042
2,619
80,425
67,764
22,042
2,619
92.425
64,642
7,045
3,440
75,127
12,000
12.000
Page 8

NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Designated Restricted Total funds Total funds
funds
funds
funds
2023
2022
4b Educatlon
Salaries and Nl
Books and other costs
33,566
4.278
37,844
13.500
47,066
4.278
51,344
44,556
1,640
46,196
13,500
Unrestricted Designated Restricted Total funds Total funds
funds
funds
funds
2023
2022
4c Premlses costs and Insurance
Gas and electricity
Cleaning and housekeeping
Repairs and security
Insurance
5,341
6,185
13,242
6,805
31,573
5,341
6,185
13,242
6,805
31,573
4,304
6,526
37,406
6,909
55,145
Unrestricted Designated Restricted Total funds Total funds
funds
funds
funds
2023
2022
4d Adminlstratlon costs
Salaries, fees and Nl
Bank charges
Depreciation
Accountancy
Telephone
Postage
Stationery and pholocopwng
Software
Sundry expenditure
26,888
42
9,320
1,300
480
1.029
1,252
2,058
3,155
45,524
26,888
42
9,320
1,300
480
1.029
1.252
2.058
3.155
45,524
24,396
7,305
1,300
454
1,532
628
1,657
50
37.323
DETAILS OF CERTAIN ITEMS OF EXPENDITURE
2023
2022
5a Trustee Expenses
Number of Trustees who were paid expenses
Total amount paid
2023
2022
5b Fees for examination or audlt of accounts
Independent examiner's fees for reporting on the account5
Other fees patd lo the indep9ndent examiner
1,300
1,300
PAID EMPLOYEES
6a Stalf costs
2023
2022
Gross wages, s818ries and benefits in kind
Em ￿0ye￿S national Insuran￿ costs
Pension costs
123,214
6,128
22,506
151,848
116,754
5,871
7,424
130,049
Page 9

NORTH WEST SVRREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
6b Average number of employees in the year
2023
2022
Full-time
Part-time
18
20
19
21
6c Employees paid in excess of £60,000 pa.
TANGIBLE FIXED ASSETS
Freehold
land &
buildings
Motor Furniture &
vehicle equipment
Total
7a Cost or valuatlon
Al beginning of the year
Additions
Disposals
Transfers
Al end of the year
502.086
66,595
20,118
{21,2441
568.681
20,118
121,2441
502,086
65.469
567,555
7b Dgprgciation and impaimient
Basis
Rate
SL
2%
SL
500/0
SL
250A Equiprnent
100A Fumiture
At beginning of the year
Depreciation charge for year
Disposals
Transfers
At end of the year
205.352
4,492
60,312
4,827
{21,2441
265,664
9.319
121,2441
209.844
43,895
253,739
7¢ Net book value
At beginning of the year
296,734
6,283
303,017
At end of the year
292.242
21,574
313,816
2023
2022
DEBTORS AND PREPAYMENTS
Income lax recoverable
Prepaid insurance
Sundry debtors and prepayments
71,627
4,229
1,622
77,478
10,040
3.785
1.020
14.845
Page 10

NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
CREDITORS AND ACCRUALS
Subscriptions received in advance
Sundry creditors and accruals
26.345
26,108
52,454
30,067
10,715
40,782
10 RESTRICTED INCOME FUNDS
10a Funds held
Fund name
Building lund
Charitable funds
Board of Deputies
Building maintenance reservo
Special Projects fund
Harry Cohen L'chaim Fsjnd
Purposo
Fund set up for purchase of building
t)onalions received for distribution lo other charitlgs
Fees collected on behalf of the Board of Deputies of British Jews
Funds sel aside from income towards large building maintenance costs
Donations received for special projects al the discretion of the Trustees
To enhance the services offered by the Synagogue- may be used
at the discretion of the Trustees
Funeral scheme membership subscriptions
Small fvnds for specrfic purposes
Funeral Scheme (incl JJBSI
Other restricted funds
10b Movemont of Restricted and Designated Funds
Fund
Balances
brought
fomard
Balances
arried
forward
Gains and
Losses
Income
Expenéiture Transfers
Restricted Fund5
Building fund
Charitable funds
Board of Deputies
Other restricted funds
456,702
1.863
5,805
19,753
484.123
456,702
1,893
3.403
17,796
479.794
19,491
3.454
26.302
49.247
19,461
5,856
28.259
53,576
Deslgnated Funds
Building maintenance reserve
Special Projects fund
Harry Cohen L'chaim Fund
Funeral Scheme
Other designated funds
57,140
35,726
50,609
49,124
168,578
361,177
25.000
629
892
3.122
32,334
61,977
82.140
36.355
51,501
48,699
127,373
346,068
3.547
48,039
51,586
25,5001
{25,500}
Total funds
845,300
111,224
105,162
125,5001
825,862
10c Transfers botween funds
Frorn Unrestricted Funds to Building maintenance fund -
Provision towards roofing repairs, rendering etc.
From Religion School General Fund to Education costs-
Part cost of Senior Teacher
From Restricted Donations and Legacies-
For pension for Rabbi
2023
2022
25,000
{13,5001 112,8601
{12,0001
Page 11

NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
11 TRANSACTIONS WITH RELATED PARTIES
2023
2022
Movement for Refom JLKlaism- annual assessment
26,523
19,369
12 TRUSTEE REMUNERATION AND BENEFITS
No payments were made to Trustees in respect of their duties as Trustees.
No expenses were incurTed in respect of Trustees carrwng out their duties.
Payment lo Trusl8es or their immadiale relatives for leaching and administration within education in accordance
with standard pay scales..
Number of Trustees
Total Value
536
801
Page 12