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 &"Ir￿nS L I1￿k 269474 Prlnclpal addro•S Rali Hal 81 tknwk IAlas BN3 3TH W*Kthir•J BN11 1RL Bankor• 103 Chur0* Road BN32 Rwt HoL￿e 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 cec￿ber 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 charit￿S Ad 2011 arKt -A£counling and Reporting by Chafilies." Statement of Re¢(K￿nd￿j Practice ¥phcable lo charit￿ p￿paring their accounts In ￿ts)rdanCe wlh the Financial Re￿￿rvj Standard aPFA￿abl? in the UK ar*J Reput4￿Of Ireland IFRS 1021 1eff￿hve 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 asS￿lating Ic#3ether rts ithabitanls and xal auth¢xty, voluntary and other organisations to a¢fvants ￿lUca1￿n. 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￿$h members of the convrHJnty generalty who are in o)ndilions of need, hardship. or distress. by reason of their physical or ￿nc￿lC CArcumSt￿ces". bl to help eAlwle throl￿ their leisure xt￿t￿ ￿ as to devekp the¥ physical, ff￿tal and SF4"rilual ¢1 to debebp and ￿Int￿n a ￿￿rnu￿ty (*ntre for tenefil of its merters and the general co￿￿ty. al to run swal frÈndships dubs for Jewi8h r￿dents of ￿hton and Fk)ve so as lo provide them with r￿reatIonal and cuttural *tNilvas, bl to Pr￿ facilities for al ages, to erwe in thire xtivths.. cl to provide ar¥J maintain a budding ￿rta￿e for use as an all indusive Conynunty Centre arKI lo fxilitate Ilural, arlistK. &lLKational and kn'sufe ac*vities for the gene￿ Je4vish czrnunity. The Trustees have p*1 due regard lo guidanco iswwj by the Cfrorty CcftNnissKJn in d￿ld1r￿j what activit￿S the Chanty shoukj undertthe. Achiovemonts and ￿rtOrn￿n Ints)me was sustsin&l by.. . R￿￿'r￿j rental Inc£¥￿ from our convne￿al tenants wtho tr* in their self contsined units of the ilding. . ￿rShIP fge5 frryn our'Frierhts of Rali H811, 8then*. . Revenue fr(xn rcom hire from the gener￿ publ￿. kxal QJnThLtnity ar¥J businesses for Ir￿lir 0)nferen￿. wèJJing8, theatrul ￿rft>mwCfj$. fungrals aTrJ 5tt4e1ie￿dutrjS. 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 Stre￿il¥j in bLrt dients ￿re tseing very budgèt ¢X*nsc*nce so rf wo (*'d win the Lwking. we W to keep our hire charges mpth.tsve and ￿Ighty kMe( than ￿ V￿lId have Iikal. General ex￿nseS were much higher due to expen￿Ve 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 wh￿h have not beon designated lor a Spec1￿ use should be n¥intained al a level w4uivalenl lo tffv￿en three and n￿th'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 gl￿ft to ways in wh￿h *litional funds may be raised. This level of roserves has tthn n*intain8d Ihflwhout tho year. The Trust*s h8ve a88e88ed ￿ mior rrdks lo vthth the Chanty 18 eXFos&I. and are sgts"sfied that systems are F*e 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 e*ted frcffl the memternhip ol Brydhton and Hove Jwsh Comrwnty Foundation in xoydar th eon*rtut￿n. Th• Ex•eutlv• ￿1drr1￿tw0 who minag• th• ¢h•rlty arn 4• fo11tr￿.. Mr Rcygr M C Abr8hwnJ Hon Ch8im*n Mr Philp Simns b)n Vice ChairnJn Mrs Lo¥ley Kèlkèr Seuetary Mr Steven S￿uels 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, finan￿1 n(1 other￿se. 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 slate￿nts 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£t*￿ACtOuntln9 Pr&lK£l. svr vthich give a tn* ot CA affairs (rf tr* C*• of irwnir¥J reg)ur￿ and e*1￿1 in ts XLX)urts.' a¥J ¢XIr￿n￿ in wrthn. Trustees are re¥OnsI￿ kw'r¥J gjffwl %tthnbrKJ (&xKds ttwl dixsjse with reason*sle ￿cur8¢Y al any lin* the finanual F0s￿on cl Ch¥ty aThJ en* Ihem to en￿J0 that tr* W))￿r￿ corryly with the chanI￿S 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 rea￿￿￿e 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 ￿x￿nts cl Ctr• for ts yev eThJwJ 31 2tr23. set crtrt on pages 5 10 12. RMp•¢tl¥• rMwMlbllltl•• of Tr￿1•￿ •nd •x•mln•r LS r¥X rwuir&J for this yew uNler 144121 of the ch￿rt￿ kt 2011 lthe 2011 A£tl atvj th* an It 18 rnapx*blty to: exami￿ ￿ acccwnts g&lion 145 ofts 2011 P4.. (*) to f01h￿ the l•d (k7*n n the 9P*W ty the Chty C(rnSSMin under 8￿ti1)n 145(Sllbl of 2011 kl.. examinab.on indudes a revww crf ￿ ￿r￿r￿j 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 F￿v￿ al that VKwkl bo in *) a￿1 arKI cwuenty rKJ g'ven as to whethef the ￿nts rrfe8enl a'true fair is Imi&1 to thc4e I￿￿or8 sel Out In fv next statement. knd•p•nthnt •XIn￿n•¢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 ￿t￿ntir￿￿ rec£K(ts In ￿(lyd￿￿O 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) en*4e a urthrJtardirvJ of the - {LFU,.L PAS1￿ FGA Ayres Br¥Jhl v￿kerS Charte￿o￿t￿nt8nts 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 •Xwnd1￿r• forth• y•anl Not ￿￿¥•n￿n¢ in funds 111.1J)Sl 132.4891 bakwKW at 1 2￿23 282.8fy8 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 sift￿t 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 FOur￿at￿n was eSta1￿￿￿j by the cr88bon of an ass￿lat￿n cAJnslitutw)n which was •S)plwJ on 28 ￿rill975 larr*nd￿ 25 ju￿ 20021 . 1.1 Accourtlng ¢ 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£￿ttr￿jaI pThIs￿$ of the instrunwL enforce&4e right to set cdy reco3ni*J arrwrts the￿ is • ntentK>n to on a rt bas.s or to reath.se the aset atKI settk the1*4'1ty Simulla￿l*. Basr fina￿ assets. whth irKI￿le tralè ottrw rKepr&les 7JKI ¢*sh aThJ b* balances. are inrtial rr￿ured at Iransth)n wice iThJLtrJing trans￿￿￿]n costs arKI a￿ sthequentty * anN)rtised cost U￿ng the effthe inte￿1 n*thc#J unl8ss ts awnt cxytststutes a finarK3ng Irartsadion. Whe￿ the Baslc Iln•J¢i*lMtslili•# Bast finaTh)a li*lrtEs. IrKludiThJ tr*Je trrfj other p8ya*s. ￿e m￿alY rwised at tranS￿IK)n price present vaue of the ftrture ￿E*s di9￿Jn￿￿ al a market rale crf Inte￿1. C*rt 1nstrur￿ts * ￿bs&]Uen Trade payables a￿ to fw 9x*Js or Servi￿ that t*n wiired in the ordinary course of operat￿S from gJFplwts. ￿￿JnIs FAy*4e we as wrent lthlrtw rf paytrent is due wlhin one year or *s. If not. ty are wesenbl as Th)n￿r￿1 Idylths. Trade pay*￿e$ are rwnLsed Initdfy 81 trar￿￿Oft prtt ar¥J swuentty n￿sUr￿l * 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•r*hlp 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• T*Xal 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 y￿r 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 Fo￿1￿erV￿￿. 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 f*lllng duè T*Athln 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 c￿mber 2023 148.291 At 31 c￿￿er 2022 148.291 10 Cr•dltorn: amounts tslllng du• on• yvr 2023 2022 Tr>Je C￿lItorS 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. t￿ring 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-