NORTH WEST SURREY SYNAGOGUE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NORTH WEST SURREY SYNAGOGUE
REPORT AND FINANCIAL STATEMENTS 31st MARCH 2025
CONTENTS
| Page | |
|---|---|
| Synagogue information | 1 |
| Report of the Synagogue Council | 2 to 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 12 |
NORTH WEST SURREY SYNAGOGUE Reference and adminlstratlvfr detail$ The Synagogue Council { Board of Trustees I Name Jennifer Jankel Anne Sheppard Les Asher Jeremy Foreman Martin Motz Andrew Jacobs Charlolle Hughes Appointed by.. AGM AGM AGM AGM AGM AGM AGM Not appointed AGM AGM AGM AGM AGM coPted December 2024 President Co-chair Co-chair Vice Chair Vice Chair Hon. Treasurer Hon. Secretary Senior Warden Philip Goldenberg Elizabeth Lancemen Lrz Sawyer Ben Snapper Emile Snapper Marina Clowes Custodian Trustees (for Synagogue freehold propetyl SR Benjamin P Glicker J Tr8eger B Kramer Way Minister Rabbi Kath Vardi Left 31 March 2025 Address Horvath Close Rosslyn Park. Weybrid9e Surrey KT13 9QZ Charity Commission No. 256232 Independent examiner J Mendlesohn FCA DJM Accountants and Consultancy Limited 71-75 Shelton Street London WC2H 9JQ Bankers Lloyds TSB Weybridge, sUrY North West Surrey Synagogue is a member of the The Movement for Reform 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 2025 The Synagogue Council presents its report with the Synagogue's accounts for the year to 31 March 2025. The Synagogue's report and a¢¢ounts will be laid before the members at the Annual General Meeting to be held on 25th November 2025. Structurn, governanco and managfrm8nt The North West Surrey Synagogue is a charity registered with the Charity Commissioners for England and Wales, and is governed by its Constitution adopted on 4 December 2022. The charity is managed by a Council of Trustees. Trustses are elected at the Annual General Meeting bul may also be co-opted during the year. Meetings of the Council of Tiustees are held at approximately 6 weekly Intervals. The Constitutr'on reqtsires the Synagogue Council to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Synagogue and the surplus or deficit of the Synagogue for the period. In preparing those accounts, the Synagogue Council are required to.. Select suitable accounting policies and apply them consistently Make judgements and estimates that are reasonable and prudent Stale whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts Prepare the financial statements on a going concem basis unless it is inappropriate lo presume that the Synagogue wll continue. The Synagogue Council is also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial posrtion of the Synagogue. The Synagogue Councll has reviewed the major risks to which the Synagogue is exposed and is satisfied that systems are in place to mitigate our exposure to the major risks. ObJe¢tlvos and a¢tlvllloS The objectives of the Synagogue are lo provide and maintain a Synagogue for the purpose of public worship and of advancing religious, educational and charitable actr'vities. The Synagogue's mission statement called 'Seeking Our Way, has been distributed to all members,. further copies are available by application to the Synagogue's office. The Synagogue is affiliated to the Movement for Refomi Judaism and is guided by their pracli¢es whilst maintaining its independence under the constitution. Achievements and perfomiance A Review of Activities of the Synagogue is circulated lo all members together with the Trustees report and accounts prior lo the Annual General Meeting. Additional copies are available by application to the Synagogue's office. The Synagogue continues to rely on donations from member$ as subscription income together wth the related lax recovery are not sufficient to cover ils costs (which are carefully managed). The size of the membership would need to be increased by approximately 20% for the costs to be covered wilhoul the need for additional donations. All funds continue to show surpluses. Page 2
NORTH WEST SURREY SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL FOR THE YEAR ENDED 31 MARCH 20251cont.dl Future developments The Synagogue and community are committed to the maintenance and expansion of the religious, educational and charitable activities. Accounts The SynagogLJe's accounts appear on pages 5 to 12 of this report. The Trustees declare that they have approved the Trustees, report above. Signed on behaff of the ¢harity'5 Tnjstees.. +JJ A Jacobs.. Hon. Treasurer A Sheppard. Co-chair L Asher.. Co-chair Dated.. 15th July 2025 Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH WEST SURREY SYNAGOGUE I report on the accounts c4 the Synagogue foT the ar ended 31 March 2025. which are set out on pages 5 to 12. RestIVe responsibilitiès ol TruBieo8 and oxamlner The chantys Trust&s consi(r that an awlit is not required for this year (under sectson 145 of the Chanties Aci 2011 Ilhe Actll and thal an iThJependenl examinats.on is needed. It is my resKX)nsibility to state. on the baws of predureS specified in the General Directions given by the Charrty Commisser$ under seclion 145ISllbl of the ACL whelher Parular matters have come to my attenbon. Basfjs of independent examlnerfs statement My exarninabon was carried out Fn acrdanCE the General Directions given by the Charity CommLssiorFers. An examination indudes a rewew of the accounting records ke0 by the Synagogw and a rornparison of the accounts presented wrth those records. It also indudes consideralion ol any unusual rt$ or di%cJosures in the accounts. and seeking explanations from yov as Trustees co?-eming any such matte. The prcKedures undertaken do not provi(Se all the evidence that would be required In an audit. and consequenty I dts not express an avdit opinon on the accounts. Independent examinerf$ statement In cDnneCtI wrth my examination. no matter has ccrne to my attention." 111 whiGh gNes me wsonable cause to bebeve that in any matefial respect the requiremènts - to keep acUnting records in acr£1rd8n wilh section 130 of ihe Act. and - its prepare accourTrls which accord the aCcontIng records and to ccmpty wth the coynbng requirements ol have nol been m¢L OT 121 to which in my winion. attention sl)ould be drawn in or* to enabk 3 proper undersianding gf the accounts to be che{l. JM sohn FCA Chartered Accountant DJM Accounlanis and Consumancy Limrted 71-75 Sherton Street Lon(bn WC2H 9JQ Dated. Page 4
NORTH WEST SURREY SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME AND ENDOWMENTS FROM: Subscriptions and donations Other activities Investments Other Total incoming resources EXPENDITURE ON: Direct charitable expenditure Rabbinic salary and expenses Education Premises costs and insurance Administration costs Movement for Reform Judaism affiliation Services and festivals Board of Deputies Charitable donations Other direct charitable expenditure Total Transfers between funds Gains/(losses) on investment assets NET MOVEMENT IN FUNDS Funds brought forward 1 April 2024 NET INCOME/(EXPENDITURE) FUNDS CARRIED FORWARD AT 31 MARCH 2025 Extraordinary item Employer Allowance recovered 2020 - 2022 |
Notes 3a 3b 3c 3d 4a 4b 4c 4d 10 |
Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 220,894 88,509 (1,313) 308,090 276,167 16,668 3,323 0 19,991 16,290 19,938 5,779 547 26,264 19,084 5,000 0 0 5,000 5,000 262,500 97,611 (766) 359,345 316,541 93,246 0 0 93,246 88,940 45,448 10,322 0 55,770 58,131 38,602 0 0 38,602 80,392 44,969 2,655 0 47,624 47,192 26,611 0 0 26,611 22,464 955 0 0 955 3,156 990 0 0 990 990 0 0 16,586 16,586 32,244 0 74,728 3,170 77,898 39,653 250,821 87,705 19,756 358,282 373,162 11,679 9,906 (20,522) 1,063 (56,621) 0 0 0 0 13,000 (11,000) 11,000 0 0 0 0 0 0 0 0 679 20,906 (20,522) 1,063 (43,621) 183,160 286,639 495,053 964,852 1,008,473 183,839 307,545 474,531 965,915 964,852 |
|---|---|---|
Page 5
NORTH WEST SURREY SYNAGOGUE
BALANCE SHEET AS AT 31 MARCH 2025
| Fixed assets Tangible fixed assets Investments Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets Liabilities Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after one year Net assets Funds of the charity: Restricted Designated Unrestricted Total charity funds |
Notes 7 8 9 10 10 |
Total funds Total funds 2025 2024 £ £ 304,085 307,507 0 0 304,085 307,507 62,171 52,305 673,842 647,590 736,013 699,895 74,183 42,550 661,830 657,345 965,915 964,852 0 0 965,915 964,852 474,531 495,053 307,545 286,639 183,839 183,160 965,915 964,852 |
|---|---|---|
Approved by the Board of Trustees (The Synagogue Council) on 15th July 2025 and signed on its behalf by:
A Jacobs: Hon. Treasurer
A Sheppard: Co-Chair
L Asher: Co-Chair
The notes on pages 7 to 12 form part of these accounts
Page 6
NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1 BASIS OF PREPARATION
Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2015) and with Accounting Standards and with the Charities Act 2011.
Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
Changes to previous accounts
No changes have been made to accounts for previous years.
2 ACCOUNTING POLICIES
Incoming resources
Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, the Trustees are confident they will receive the resources and the monetary value can be measured with sufficient reliability.
Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising income) the incoming resources and related expenditure are reported gross in the SoFA. Fundraising costs represent the amount actually expended 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 unconditional entitlement to the resources.
Subscriptions
Subscriptions are included 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 at the same time as the income to which they relate.
Gifts in kind, donated services and facilities and volunteer help.
These are generally not included in the accounts.
Investment income
This is included in the accounts when receivable.
Expenditure and liabilities
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Assets
Tangible fixed assets for use by the charity
These are capitalised 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 2025
3 ANALYSIS OF INCOMING RESOURCES
| 3a Voluntary Income Subscription income (net) Prior year adjustment Tax recovery on subscription income Donations Tax recovery on donations Funeral Scheme Board of Deputies excluding tax recovery 3b Activities for generating funds Education income Synagogue magazine Fundraising Other 3c Investment Income Bank interest Dividends etc 3d Other incoming resources Gain on disposal of fixed assets Employers Allowance recovered 4 ANALYSIS OF RESOURCES EXPENDED 4a Rabbinic salary & expenses Salary NI, pension and other on-costs Expenses etc |
Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 153,482 0 0 153,482 144,834 0 0 0 0 0 38,899 0 0 38,899 40,041 26,345 15,858 13,551 55,754 60,430 2,168 51 3,621 5,840 8,375 0 72,600 (21,250) 51,350 21,021 0 0 2,765 2,765 1,466 220,894 88,509 (1,313) 308,090 276,167 Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 1,700 0 0 1,700 2,080 47 0 0 47 70 4,526 0 0 4,526 3,083 10,395 3,323 0 13,718 11,057 16,668 3,323 0 19,991 16,290 Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 19,938 5,779 547 26,264 19,084 0 0 0 0 0 19,938 5,779 547 26,264 19,084 Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 0 0 0 0 0 5,000 0 0 5,000 5,000 5,000 0 0 5,000 5,000 Unrestricted Designated Restricted Total funds Total funds funds funds funds 2025 2024 £ £ £ £ £ 75,676 0 0 75,676 73,665 13,911 0 0 13,911 12,302 3,659 0 0 3,659 2,973 93,246 0 0 93,246 88,940 |
|---|---|
Page 8
NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Designated | Restricted | Total funds | Total funds | ||
|---|---|---|---|---|---|---|
| funds | funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| 4b | Education | |||||
| Salaries and NI | 43,257 | 10,322 | 0 | 53,579 | 54,557 | |
| Books and other costs | 2,191 | 0 | 0 | 2,191 | 3,574 | |
| 45,448 | 10,322 | 0 | 55,770 | 58,131 | ||
| Unrestricted funds £ |
Designated funds £ |
Restricted funds £ |
Total funds 2025 £ |
Total funds 2024 £ |
||
| 4c | Premises costs and insurance | |||||
| Gas and electricity | 6,972 | 0 | 0 | 6,972 | 6,507 | |
| Cleaning and housekeeping | 7,732 | 0 | 0 | 7,732 | 7,441 | |
| Repairs and security | 13,868 | 0 | 0 | 13,868 | 57,995 | |
| Insurance | 10,030 | 0 | 0 | 10,030 | 8,449 | |
| 38,602 | 0 | 0 | 38,602 | 80,392 | ||
| Unrestricted funds £ |
Designated funds £ |
Restricted funds £ |
Total funds 2025 £ |
Total funds 2024 £ |
||
| 4d | Administration costs | |||||
| Salaries, fees and NI | 28,357 | 0 | 0 | 28,357 | 27,075 | |
| Bank charges | 433 | 0 | 0 | 433 | 167 | |
| Depreciation | 9,112 | 0 | 0 | 9,112 | 8,696 | |
| Accountancy | 1,300 | 0 | 0 | 1,300 | 1,300 | |
| Telephone | 478 | 0 | 0 | 478 | 410 | |
| Postage | 1,891 | 0 | 0 | 1,891 | 1,179 | |
| Stationery and photocopying | 1,036 | 0 | 0 | 1,036 | 2,203 | |
| Software | 1,754 | 0 | 0 | 1,754 | 3,279 | |
| Share and care | 391 | 2,655 | 0 | 3,046 | 1,984 | |
| Sundry expenditure | 217 | 0 | 0 | 217 | 899 | |
| 44,969 | 2,655 | 0 | 47,624 | 47,192 | ||
| 5 | DETAILS OF CERTAIN ITEMS OF EXPENDITURE | 2025 | 2024 | |||
| 5a | Trustee Expenses | |||||
| Number of Trustees who were paid expenses | 0 | 0 | ||||
| Total amount paid | 0 | 0 | ||||
| 2025 | 2024 | |||||
| 5b | Fees for examination or audit of accounts | |||||
| Independent examiner's fees for reporting on | the accounts | 1,300 | 1,300 | |||
| Other fees paid to the independent examiner | 0 | 0 | ||||
| 6 | PAID EMPLOYEES | |||||
| 6a | Staff costs | 2025 | 2024 | |||
| Gross wages, salaries and benefits in kind | 140,664 | 138,033 | ||||
| Employer's national insurance costs | 6,139 | 6,470 | ||||
| Pension costs | 14,441 | 11,478 | ||||
| 161,244 | 155,981 |
Page 9
NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
6b Average number of employees in the year
| Full-time Part-time 6c Employees paid in excess of £60,000 pa. 7 TANGIBLE FIXED ASSETS 7a Cost or valuation At beginning of the year Additions Disposals Transfers At end of the year 7b Depreciation and impairment Basis Rate At beginning of the year Depreciation charge for year Disposals Transfers At end of the year 7c Net book value At beginning of the year At end of the year 8 DEBTORS AND PREPAYMENTS Income tax recoverable Prepaid insurance Sundry debtors and prepayments 9 CREDITORS AND ACCRUALS Subscriptions received in advance Sundry creditors and accruals |
2025 2024 1 1 16 17 17 18 1 1 Freehold land & Motor Furniture & buildings vehicle equipment Total £ £ £ £ 502,086 0 67,856 569,942 0 0 5,690 5,690 0 0 0 0 0 0 0 0 502,086 0 73,546 575,632 SL SL SL 2% 50% 25% Equipment 10% Furniture 214,336 0 48,099 262,435 4,492 0 4,620 9,112 0 0 0 0 0 0 0 0 218,828 0 52,719 271,547 287,750 0 19,757 307,507 283,258 0 20,827 304,085 2025 2024 £ £ 41,837 43,923 6,017 5,620 14,317 2,762 62,171 52,305 2025 2024 £ £ 27,936 26,253 46,247 16,297 74,183 42,550 |
|---|---|
Page 10
NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
10 RESTRICTED INCOME FUNDS
10a Funds held
Fund name Purpose
Building fund Fund set up for purchase of building Charitable funds Donations received for distribution to other charities Board of Deputies Fees collected on behalf of the Board of Deputies of British Jews Building maintenance reserve Funds set aside from income towards large building maintenance costs Special Projects fund Donations received for special projects at the discretion of the Trustees Harry Cohen L'Chaim Fund To enhance the services offered by the Synagogue - may be used at the Funeral Scheme (incl JJBS) Funeral scheme membership subscriptions Other restricted funds Small funds for specific purposes
10b Movement of Restricted and Designated Funds
| Fund | Fund | |||
|---|---|---|---|---|
| Balances | Balances | |||
| brought | Gains and | carried | ||
| forward Income Expenditure Transfers |
Losses | forward | ||
| Building fund | 456,702 0 0 0 |
0 | 456,702 | |
| Charitable funds | 1,287 16,579 16,586 0 |
0 | 1,280 | |
| Board of Deputies | 2,925 3,358 3,170 0 |
0 | 3,113 | |
| Other restricted funds | 34,139 25,084 23,887 (21,900) |
0 | 13,436 | |
| 495,053 45,021 43,643 (21,900) |
0 | 474,531 | ||
| Designated Funds | ||||
| Building maintenance reserve | 99,140 11,000 0 0 |
0 | 110,140 | |
| Special Projects fund | 30,464 1,356 0 0 |
0 | 31,820 | |
| Harry Cohen L'Chaim Fund | 19,339 1,017 162 (322) |
0 | 19,872 | |
| Funeral Scheme | 45,276 72,600 70,873 0 |
0 | 47,003 | |
| Other designated funds | 92,420 26,300 7,355 (12,655) |
0 | 98,710 | |
| 286,639 112,273 78,390 (12,977) |
0 | 307,545 | ||
| Total funds | 781,692 157,294 122,033 (34,877) |
0 | 782,076 | |
| **10c ** | Transfers between funds | 2025 | 2024 | |
| From Unrestricted Funds to Building maintenance fund - | ||||
| Provision towards roofing repairs, rendering etc. | 11,000 | 17,000 | ||
| From Religion School General Fund to Education costs - | ||||
| Part cost of Senior Teacher | (10,000) | (13,500) | ||
| From L'Chaim Fund- | ||||
| Cost of Teacher for Judaism Essentials | (322) | (396) | ||
| Towards repairs | 0 | (34,000) | ||
| From Restricted Donations and | Legacies - | |||
| Towards repairs | 0 | (5,000) | ||
| Towards website revamp | 0 | (1,515) | ||
| Fund future part costs of Senior Teacher | (30,000) | 0 | ||
| From Share and Care Fund - | ||||
| To Share and Care expenses | 0 | (959) | ||
| From Solar Feed Fund - | ||||
| To Share and Care expenses | (2,655) | (1,025) | ||
| From JJBS to Funeral Fund - | ||||
| Towards Funeral Fund | (21,900) | 0 |
Page 11
NORTH WEST SURREY SYNAGOGUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
11 TRANSACTIONS WITH RELATED PARTIES
| Movement for Reform Judaism - annual assessment | 2025 2024 26,611 22,464 |
|---|---|
12 TRUSTEE REMUNERATION AND BENEFITS
No payments were made to Trustees in respect of their duties as Trustees.
No expenses were incurred in respect of Trustees carrying out their duties.
Payment to Trustees or their immediate relatives for teaching and administration within education in accordance with standard pay scales:
| Number of Trustees Total Value |
2025 2024 0 1 0 249 |
|---|---|
Page 12