Brlghton & Hove Jewish Communlty Foundation Annual report and unaudited financlal statements Forthe year ended 31 December 2023 Charity Registration No. 269474
Brighton & Hove Jewish Community Foundation Legal and adminlstrative information Rknh P &"IrnS L I1k 269474 Prlnclpal addro•S Rali Hal 81 tknwk IAlas BN3 3TH WKthir•J BN11 1RL Bankor• 103 Chur0 Road BN32 Rwt HoLe 8N3 2CfvV
Brlghton & Hove Jewlsh Communlty Foundatlon Contants 7-12
Brighton & Hove Jewish Community Foundation Trustees. report For the year ended 31 December 2023 The Trustaes Pfesent their rep)rt aNI xo)unts for tho yoar end8d 31 cecber 2023. The cOunts have twi prepared in XCCIdan wth the nts'ng policies set out in note 1 to ac(t>unls and ojmpfy wth the Charitys tThslilution, the charitS Ad 2011 arKt -A£counling and Reporting by Chafilies." Statement of Re¢(Kndj Practice ¥phcable lo charit pparing their accounts In ts)rdanCe wlh the Financial Rervj Standard aPFAabl? in the UK arJ Reput4Of Ireland IFRS 1021 1effhve 1 Januwy 20151. ot4¢¢tfvM and a¢tiviti The Chari$ 0.19 ar¢.. al lo prorrole the benefit of the Brighl¢)n and Hove Jthwsh o)mmunity by asSlating Ic#3ether rts ithabitanls and xal auth¢xty, voluntary and other organisations to a¢fvants lUca1n. recreation and lSUre actNrties In the interests of the social wetfarg of the Jw'sh convnunty as a vthole and, in particxjlaf Iwthout limilalKJn lo the generalty of the foreg)91, for the benefit of those J$h members of the convrHJnty generalty who are in o)ndilions of need, hardship. or distress. by reason of their physical or nclC CArcumStces". bl to help eAlwle throl their leisure xtt as to devekp the¥ physical, fftal and SF4"rilual ¢1 to debebp and Intn a rnuty (ntre for tenefil of its merters and the general coty. al to run swal frÈndships dubs for Jewi8h rdents of hton and Fk)ve so as lo provide them with rreatIonal and cuttural tNilvas, bl to Pr facilities for al ages, to erwe in thire xtivths.. cl to provide ar¥J maintain a budding rtae for use as an all indusive Conynunty Centre arKI lo fxilitate Ilural, arlistK. &lLKational and kn'sufe acvities for the gene Je4vish czrnunity. The Trustees have p1 due regard lo guidanco iswwj by the Cfrorty CcftNnissKJn in dld1rj what activitS the Chanty shoukj undertthe. Achiovemonts and rtOrnn Ints)me was sustsin&l by.. . R'rj rental Inc£¥ from our convneal tenants wtho tr in their self contsined units of the ilding. . rShIP fge5 frryn our'Frierhts of Rali H811, 8then. . Revenue fr(xn rcom hire from the gener publ. kxal QJnThLtnity ar¥J businesses for Irlir 0)nferen. wèJJing8, theatrul rft>mwCfj$. fungrals aTrJ 5tt4e1iedutrjS. Financial mie For the year. the Charty had a defK#t of £11.(N)512022- ¢fiat £32.4891. Unreslrthd reserves * the penc%1 end V•we £271,80312022- £282.8081. A lou year- Mern renLwals were kThpr than exrtttèj. bxjthg erryirie5 V•ere still Streil¥j in bLrt dients re tseing very budgèt ¢Xnscnce so rf wo ('d win the Lwking. we W to keep our hire charges mpth.tsve and Ighty kMe( than VlId have Iikal. General exnseS were much higher due to expenVe utility costs. Unfortunately. y m a trading loss 01 £11,005 but our cash flow Is 5ts11 extremely healthy vAth £112.953 in the bank and £23,627 In our depJsrt accx>unl. Nex1 year 1$ Icokir¥J promising duo to improved med0 expx)sure and websrt. e presen ensuring Ouf listing px)silion for online enquines puts u8 at the top.
Brighton & Hove Jewish Community Foundation Trustees. report (continued) For the year ended 31 December 2023 11 is the wlicy of the Charity that unreglricted funds whh have not beon designated lor a Spec1 use should be n¥intained al a level w4uivalenl lo tffven three and nth'S expenditure. The Trustees consider that serves al this levd will en¥ure ihal, in the event of a sunificanl drop in fundin9. they wll bo able to continue the Chanty's ojrrenl xtmlies ¥thile conyjderat1t is glft to ways in whh litional funds may be raised. This level of roserves has tthn nintain8d Ihflwhout tho year. The Trusts h8ve a88e88ed mior rrdks lo vthth the Chanty 18 eXFos&I. and are sgts"sfied that systems are Fe to milKJate e>pJ8ure lo the major risks. Structurn, 9ov•manc• and m•n•9•m•nt The Charity w88 established by the ueatrJn of a ¢¥t11u1i0n which was adopted in 1976 and modffj&l in 2002. Trustees are elKted Irtyn the rwit¢r3hip of Brighl¢)n and Hove Jwsh Cwmunity Foundalion in wdance vthh the Chaity's c0n8liluti. The Twsleg5, who wv¢d dunryd t year %wre.' Mr R Abrahams r P SinK)r Mr S Samuds Plrs L Vwkor Crfficer8 are eted frcffl the memternhip ol Brydhton and Hove Jwsh Comrwnty Foundation in xoydar th eonrtutn. Th• Ex•eutlv• 1drr1tw0 who minag• th• ¢h•rlty arn 4• fo11tr.. Mr Rcygr M C Abr8hwnJ Hon Ch8imn Mr Philp Simns b)n Vice ChairnJn Mrs Lo¥ley Kèlkèr Seuetary Mr Steven Suels Treasurer Th• Man•9•ftwnt Commltt•• forth• ch•vlty •r• a• foll.. Mrs Michelle We Mrs Nieola Hym Mr Steven lker Mrs StephanieAnde The Iwslees have overall responsibility for ensuring that the tharity has 8pprcprkqle syslwns ofeonlrols, finan1 n(1 otherse. They are also re8ponsiNe for kee.ng prcper &counliryJ records whth disclose with rea8onabk8 actUfW at any tin the finanual pJ8rtion of the charity and enats48 them to gnsure ihal the finan081 slatents o>nply with appropriate wulaiKsns. They arg aL80 rewjnsible lor the safeguarding of the as8ets ol the ehanty and hen I L*'ng re890nable steps for the prevenli¢Jn and detectKJn ol fraud and other irregularrties. Tr rt was aFP by the Board of Trustees. P Slmo Tnjslee
Brighton & Hove Jewish Community Foundation Statement of trustses. responsibilities For the year ended 31 December 2023 v and Unrtwj starth ILknrt&J Kvpjjn Gwaty P£tACtOuntln9 Pr&lK£l. svr vthich give a tn ot CA affairs (rf tr C• of irwnir¥J reg)ur and e11 in ts XLX)urts.' a¥J ¢XIrn in wrthn. Trustees are re¥OnsI kw'r¥J gjffwl %tthnbrKJ (&xKds ttwl dixsjse with reasonsle cur8¢Y al any lin the finanual F0son cl Ch¥ty aThJ en Ihem to enJ0 that tr* W))r corryly with the chanIS t 2011, Chanty IAco)unts ar¥J Regulabty)s 2CW * the of the Irusl deeA. They are also respOn5b for safegLwth'tvJ the assets of the Chwty herte for tskiThJ reae steps for the prevention and
Brighton & Hove Jewish Community Foundation Independent examinerfs rnport To The Trustees Of Brighton & Hove Jewish Communlty Foundatlon I rwt on ts xnts cl Ctr• for ts yev eThJwJ 31 2tr23. set crtrt on pages 5 10 12. RMp•¢tl¥• rMwMlbllltl•• of Tr1• •nd •x•mln•r LS r¥X rwuir&J for this yew uNler 144121 of the chrt kt 2011 lthe 2011 A£tl atvj th an It 18 rnapxblty to: exami acccwnts g&lion 145 ofts 2011 P4.. () to f01h the l•d (k7n n the 9PW ty the Chty C(rnSSMin under 8ti1)n 145(Sllbl of 2011 kl.. examinab.on indudes a revww crf rrj reLord8 keFrt ty the ty KI a cl the accounts FYeJen¢od wrth those It rJ&) IrKIth of any unugjal itwro or disc)sures In the xcounts. d 8eekiry explw4tK) frrmn Y( as trustees o)rKemiry any matt0ry4. Tr pr(KsJufeJ undertaken do not Fv al that VKwkl bo in ) a1 arKI cwuenty rKJ g'ven as to whethef the nts rrfe8enl a'true fair is Imi&1 to thc4e Ior8 sel Out In fv next statement. knd•p•nthnt •XInn•¢I •tat•m•rt In n¢t)n wth ry examinati¢, Th) o#w rTtsex(4 th•1 fel•rrxl lo in h&8 ¢crn to attenhon.. lil lo kéep tntir rec£K(ts In (lydO tmlh 130 of 2011 ki,. aThJ lil) lo tpOre 0?ts >xwnts'NJ rwd5. WKI acojunling requirwrnnts 2011 P4 Ibl to whith, in nw ov"n. terrt ¥lKxld bo ordw b) en4e a urthrJtardirvJ of the - {LFU,.L PAS1 FGA Ayres Br¥Jhl vkerS Charteotnt8nts Ibrthry V¥sl SLWgX 8N11 IRL 13 MAY 1021
Brighton & Hove Jewish Community Foundation Statement of financial activities including income and expenditure account For the year ended 31 December 2023 T¢)t*l 2022 Ck)nations ar¥J ¢>anls Rcun hire 4.150 4.413 175.e 4.420 51 193.463 5,140 282 In¥Eslments Total Incoftki 207.919 187.078 Rai&ng fur 218.924 219.7 218.924 219.7 t •Xwnd1r• forth• y•anl Not ¥•nn¢ in funds 111.1J)Sl 132.4891 bakwKW at 1 223 282.8fy8 315.297 Fund balanc8• at 31 D•c•mbw2023 271.803 282.808
Brighton & Hove Jewish Community Foundation Balance sheet As at 31 December 2023 2023 Taroible assets 148.291 148.291 tkbtors Cash at ba arbj in PWKI 1,521 148.308 136.880 139,6 149,829 Crodiiorn: amowrt8 laMINJ du• ¥Athln 10 116.0881 {15,3121 123.512 134,517 T(>ts1 •8M1•10 curr•nt Il•billll•• 271. 282.8A)8 knccrn fvnd• 271. 282.808 271.803 282,808 siftt
Brighton & Hove Jewish Community Foundation Notes to the flnanclal statements For the year ended 31 December 2023 AccountSng pollcl•• Ch•rlty IncornMtk)n Brightt & Jffwish Crynrmnty FOuratn was eSta1j by the cr88bon of an asslatn cAJnslitutw)n which was •S)plwJ on 28 rill975 larrnd 25 ju 20021 . 1.1 Accourtlng ¢<xN•ntlon These xcounts have been prepar&J in KCordae wlh FRS 102 'The Financi81 RwrtitvJ Standard OFplicAble in the UK and Repu1¢ of Irelancr I'FRS 1021. 'AccounliryJ and Reporting by Charth8s" the Stalenwnl of Rormndl Prath'ce for thanbeB applying FRS 102, the Chantw Act 2011 and UK Generalty Aapted kcoL¢nling Pr•¢K o rt Apphe8 from 1 knuary 2015. The Charity * • Public 8errt Entity 88 defined ty FRS 102. 0nts have departwj frMI the Charities (Accounts and Roportsl Regulats'ons 2008 onty lo the extent required to Pfow'dè a true and fair vw. ThL8 departLtrre h88 involved folbxing the SlaleThnl of RecomThndgJ Practice for charities apping FRS 102 ralhef than the vernk)n ol the sl8l&rnnl crf Recommrthj Praclice ¥th'ch 18 referred to in ths Regulations bjl whith has since teen wthdrawn. The Kcounts are prepgr•J in slerfiro, whth 18 t functional ojrrerq of euryny. M)netsry arrwnls in th88e finanual statements afe rounded lo the neare81 £, The wJunts havo prepared on histori(21 cost ronvenlion, to ilUde the revaILtIOn ol freehokl prwrb85 and to indude inve8ttTwnl pwrties and certain financial instruThnls al laif value. The prIPaI •cry)unty'ry •S)pted 8r8 •et oul &rylthv. 12 Golng wnum Al t tirn of approving the •)U, the Trustees have a rea8on)le exlatIon that the Charity has trjequale reaources lo conlinug in OFefati¢Jnal existence lor tho foresee1& lulure. Thus the True, clinu8 to the concxn b8eM of Kawnb'rvJ in preparirYJ the Kuunts. 1.3 Ch•rltabl• fund• Unreslricted fiJnds are avalable for use al the discretyon ol ihe Truste in fUrtrar• of Ihth'r charil&ble 04'Kkn'ves unl953 the fuThJs have de%gnatsd for other purposgs. Reslricl&J fund8 are sublt to SFwfic condrtKn¥ by (h)nor8 as lo hcw IW ry b¢ u8eA. The ar¥J uses of the restn'cted furhJB are set out in the notes lo the accounts. Endcwmwrrt furvjs are 8uLI'ect to Sp4fiC cu111)n3 that the cw r81 bo maintained by the Chanty 1A In¢omlry r•Ure IncoTh Is rwnised when the Chwity is leg81ty entrtlad to it after any pgr1offlwr ennd1l?ns have mel. the rrnunl8 can te rwsurod Tell. and It r8 probthe thal TrMlI te received. Cash ¢S)nati8 are niSed on IPt. Other donations are recognis&l onee the Chgrity has been noIrfd ol the donatrjn, unkss perfom)ance coTrJrtws rwuire deferral of the arrwJunl. Incoff£ tax rKoverabkn in rdth'¢2n lo donalicii8 rKeivgJ under GrftAJ"d or de•ts of covenant is recojnised al the tr1r of the donation. Lw'es are receonised on recepl or othèrwtse rf the Chanty has of w imFerwJing th8lntrmJt, the anK)unt is kno•wn. and receipt 1$ eypected. If arrwnl is not knNn. the W Is treated as
Brighton & Hove Jewish Community Foundation Notes to the financlal statements (continued) For the year ended 31 December 2023 {Mntlnu•d} 1.S Reule 0xnd•d OLrt reWUr5. 1A T•nglbl• Ilx•d a•••ts Tangl$ fixgj assets In• rrAsw•J at ca nWSU at cost or vauakn"on. net of re08t so as to ble off ts co8t or Vauall cl assels18ss thtiir refdthjal values mr their ful tho folkFM'ry ba. pr(xéds ard IM wal cl asset. a1 r& TO(x)gNwJ for year. 1.7 Imp•lnMnt olflx•d a•••ts Al 8h repJts"ng orKI daté, the Chanty reNWS cwryirvj arThnts d ts tangible aTrJ Intaroible awts lo dètermine there is Y that tlKae astets have sufferwJ an ivrrrn1 k)ss. 11 any suth indication exth. ItKI asfjet 18 e8bmat&J in ¢yd8r to d8tem.ne the extent of tho iffPoimnl Irf Recoverth arrount is of f"f v8k costs to sell and Val m u88. In assessing valug in use. the Ostima futur¢ cash are thKotaj lo th•'r prn1 v¥kn wng a di9nI rate that rellects CLffrenl rThirket as8fjswts d the tTh V8lsA of •r#J smfic to the for whth the If fecoverat4e wrwnt of an asset N esb'mat&a to be rts wnI, the carrying arrfjunl of tro 88aet ty r&Juc•J lo its rKover40 arrount. An wrpoinrrt kBs Is rwThsèJ iffrnjiatety in irwmtl ley4enditure for the yèar. un3 the relmnt asset ty rarrd at a rnv4lu•d arrunt. caae the irrpoimnI k)u ¢reatl as a revau•tKffj deueaae. Reetsjniged iffpnrnnl kx8e8 we revarJ rf. thy rf, the fea8ons fLY wrpalnnt loss ce8sed to appty. ttere Ica3 SLknse¢wty rew8e8. the ¢arryirwJ arrtsjnl of a1 Is Increased lo the c4ryirYJ mnl that bg8n d8twrrIrj IrrYrnl k)8s recognL8ed f the a5sel in pric years. A re¥w5al of an wrpamnl k45 rf reco3ni¥•J irF¥nateIy. rekwant asset Is camed in al a •NunL in rew5al d the loss Is treated as a revaluats)n 1A C•h and ¢••h •qul¥•l•nt• Cash fA6h tyuiwaknts IrvJLK cash In derthts at &1 wth banks. other shortrtem IUld inveslffnts with crfynal mattS of thrne IM WKI bank CNerthafts. othrafts sh¢M) thin byrw.ry In current liakn'lths.
Brighton & Hove Jewish Community Foundation Notes to the financial statements (contlnued) For the year ended 31 December 2023 A¢¢ountlwJ polkl•• Intinu¢d> 1.9 FlnancSal in•trumonts The Corrpany has el&tèJ to of Sth 11 'BaK FinarThl Instrurnnts, knon 12 'Other Finanrial InstrLwts Is%w' of FRS 102 to al ol its finarKaal Instrur[ts. instruThwts e rtcoJrw'gpAI when rAty to the C£ttrjaI pThIs$ of the instrunwL enforce&4e right to set cdy reco3niJ arrwrts the is • ntentK>n to on a rt bas.s or to reath.se the aset atKI settk the14'1ty Simullal. Basr fina assets. whth irKIle tralè ottrw rKepr&les 7JKI ¢sh aThJ b balances. are inrtial rrured at Iransth)n wice iThJLtrJing trans]n costs arKI a sthequentty * anN)rtised cost Ung the effthe inte1 nthc#J unl8ss ts awnt cxytststutes a finarK3ng Irartsadion. Whe the Baslc Iln•J¢ilMtslili•# Bast finaTh)a lilrtEs. IrKludiThJ trJe trrfj other p8yas. e malY rwised at tranSIK)n price present vaue of the ftrture Es di9Jn al a market rale crf Inte1. Crt 1nstrurts * bs&]Uen Trade payables a to fw 9xJs or Servi that tn wiired in the ordinary course of operatS from gJFplwts. JnIs FAy4e we as wrent lthlrtw rf paytrent is due wlhin one year or s. If not. ty are wesenbl as Th)nr1 Idylths. Trade paye$ are rwnLsed Initdfy 81 trarOft prtt ar¥J swuentty nsUrl * cost ugrKJ the eff4>J¥e interest rT*thod. 1.10 Emplryw b•nefits rec4ved. 2023 2022 4,150 4,150
Brighton & Hove Jewish Community Foundation Notes to the financial statements (contAnued) For the year ended 31 December 2023 Room hlr• wd nwnb•rhlp wb•crf 2023 2022 Rcom hire 193.463 5.140 175.6C 4.420 198.603 180.026 Tot•1 2022 fund• 282 51 G•n•rnl •xp•ndltuv• TXal 2022 117,179 2C#J 7,246 107,027 291 7.403 193 614 Sundry exrths Insuranc4 TrainirKJ thw'nistral Bank d)arg86 ord intwesl Catenng 1.810 693 5.138 2.759 7.230 8.730 3.037 12.604 55.541 5,214 1.223 200 3.681 7.814 10. 4.022 17.412 30.873 5,322 7.216 Tebgph Light. heat, wakn aThJ rates Repairs. maintenarte and equw•rt Cleaning 216.937 217.603 Shwe of (x>yts (see rth 6) 1.987 218.924 219.&87 10-
Brighton & Hove Jewish Community Foundation Notes to the financial ststements (continued) For the year ended 31 December 2023 G•Mral •xp•ndilw• (c¢tInued) 218.924 218.924 Forthe yr 31 O•c•mb•r 2022 219.567 219.%7 23 2022 8a•ii o14lloc•tlon 1.987 1,987 1.987 1,987 1,987 1,987 arvj £1,23712022. £1.2741 ts ottw 1n1 wxl Fo1erV. Charty thnrwj the yw. Employm• 2023 2022 Number 2023 2022 101.795 3,570 1.662 91,2Th) 3.743 1.874 Socol seojrity costs lo7.27 ,817 11
Brighton & Hove Jewish Community Foundation Notes to the financial ststements (continued) For the year ended 31 December 2023 D•lrtor¥ 2023 2022 Amounts flllng duè TAthln on• yur. Trth debtors 885 1,835 1,370 751 2,720 1,521 Tangibh fix aB••t• FY•ehold land ond bulldlngs At 1 January 2023 148.291 At 31 C*4mter 2023 148.291 Carrylng anb)unt At 31 cmber 2023 148.291 At 31 cer 2022 148.291 10 Cr•dltorn: amounts tslllng du• on• yvr 2023 2022 Tr>Je ClItorS Other ueditors AcuuaLs deferred inc 13.250 2.073 13,250 2,C62 16.088 15,312 11 R•lat•d p•ty tr•rwa¢¢•oni Thè Chanty considers that, Th Ralli Hall Lunch Scoal aub IR8gi$tored Charty 11429221, is a related paty. P SinKJn$ and R are Trustees of both Chanties. tring the year Brighton and Hove J. Conymunty Foundabon rented rcvns lo Ralli Fkll Lunth and Soual Club for £2,50012022 . £nill. Durir@ the year. Mrs A Smiel¥. le of Trustee Mr S Samjels, Pllm'ded ralering servffts of £2,1 lo the Chanty 12-