Brlghton & Hove Jewish Communty Foundation Annual report and unaudlted financial statements For the year ended 31 December 2024 Charity Registratlon No. 269474
Brighton & Hove Jewish Community Foundation Legal and adminlstratfve information Tru9t# Mr R Abraham8 Mr P Sirnon$ Mr S Samu¢l$ rs L Walker Charfty numb•r 269474 Prin¢ipal addrn•• Ralli Hal 81 Oenmark Vila¥ Hove East Sussex BN3 3TH Ind•p•nd¢nt oxamln•r Ayres 8nght erS Limited Bishopstone 38 Cr¢sc8nt Road WorthirvJ West Sussex BN11 1RL Natb)nal Westrninstèf Bank PIC 103 Church Ro8 Hove BN3 28F SollellOf* Penina Shepherd Acum?n Law Reg¢nt House Street Hove East Sussex BN3 2DW
Brighton & Hove Jewish Community Foundation Contents Pa Twsteés, r8POrt Stslement ofTruste•s' responsibilrtEs Independent examinefs report Statement of finanekgl acb"Ye$ Balance sheet Notes to the accounts 8-13
Brighton & Hove Jewish Community Foundation Trustees. report For the year ended 31 December 2024 The Tru8tee$ prèsent iheir report and accounts for thé y8ai ended 31 December 2024. The a¢untS have been prepared in ackxJfdanc& wth the accounting poIleS set out in notè 1 to accounts and mplY with Charity's constitubon. the Charitiès Ad 2011 and 'Accounting and Reportin9 by Char¥tses'. St8t8mant ol Recomrnended PraCte applicab to chanties preparing their aUnts In accordance with the Finanrial R?portsno Standard applicabk In the UK and RepublK of Ireland IFRS 1021 lettectNe 1 January 20351" Obi8Ctiv•8 and actlvltle• The Chaiity's objects are.. al to promote the benefit of the 8nghton and Hove Jewish comrnunity by associating together it5 inhabitants and local authority. voluntary and Other organisations to advance education. recreabon and leisure actNities In the interests ol the soual weltsre of the Jewish communty as a whole and. In particular Iwilhout Iimrtation to the generality of the loregoingl. lor the benefft of those Jewish rnernber$ of the community generalty who are In conditions of need. hardship. or distress. by reason of their socual. physical or ecofiomic circumstances, bl to help and educate people throLJgh their leisure actNrtie5 30 as to deveknp their physical. mtal and splntual capacit¢es'. cl to develop and maintain a communty centre for the benefft of rts members and the general community. A¢tl¥ltle• al to run social and Inendships dLtbs for J$h rssidents ol Brighton and Hove so a5 tts provtrde them with reueational and cuttural activitiès". bl ¢0 pve faesithes lor all ages. to engage in leisu actIvrts". cl to provide and maintain a buildin9 Surtable for use as an all indusive Comrnunity Centre and to facilrtate culiural. artistic. educational and leisure actsvities for the general Jewish community. The Trustees have paid due regard to 9uidance issued by th¢ Chanty Commission In deciding what activrties the Charity should undèrtake. A¢hl•v•m•nts and perforni•nco Incorne was sustsined by. al Receiving rgntal income from our Commeraal tenants who trade in their own $&lf contained units of the building. bl Mernbership fèes from our'FrEnds ol Rami Hair 8cheme. cl Revenu¢ from ad-hoc room hire from the general public. local communty and busmesses for meetings, Conferences. weddings. theatrical perfomances. funerals and soaetiesldubs.
Brighton & Hove Jewish Community Foundation Trustees. report (continued) For the year ended 31 December 2024 Financial r•vl•w For the year, the Chanty had a ¢J¢ficrt of £10.54712023 - defirit £11.0051. UnrestrKted re8erv•s at the period end wefe £261,25612023- £271.8031. The first half of the yèar was qurte tough. but then rt picked up in the second ham wrth a flurry of enquin$s for 2025. Membership renewals were better than expected. due to increased attendance at some ol our smaller Ralli Hall club$ whh encouraged parbcipartts to bècome mernbers and attend morel General expenses were still high with unexpe¢tèd maintenance projects creathn9 hoher expenditure, but which were essentia. Unftsrtunately, expenditure exceeded income again. bLrt our cash reseThes are still extrèmely healthy wrth £125.655 held in current and deposrt ac£ounts. Nèxt year is again promising due to a very busy booked diary. We have an extra member of stsN to help us push forward. and Improved social media exposure and website presence will ensure our Iisbng pos0 for online enquiries puts u$ ai th¢ top. It 1$ the policy of the Charty Ih•t ynrestridet1 funds which hav¢ not been designate(I for a specthc use Should bg maintained at a level equTvalent to bebveen three an¢J six month's expenditure. The TTustÉès consider that reserves at this level wll ensure that. In the event of a swjnificant drop in ftjndtng. they will be able io continue the Charity's current acbvitses whilé consideration is given lo way$ in whth addrtional fund$ may be raised. This level of reservts has been maintained throughoLrt the year. The Trustèes have assessed the major iisks to which the Charty 1$ exposed, and are 5ati$fied that systems afe in place to rnibgatt èxposure to the rnajor risk5_ Structurg. govèmance and man•9•ment The Charity was established by the creabon of a constitution whith was adopted in 1976 and modified in 2002. Trustees are electèd from the membership of 8righton and Hove Jewish Communty Found8b"on In accofdance with th¢ Charrty's constrtution. The Twstees, who sèrved dunng the year were". Mr R Abraharns Mr P Simon3 Mr S Samuels Mr8 L Wolker Officers are elected from the membefship ol Brighton and Hove Jewish Communrty Foundation in a¢cordance with the charity's conststutson. The Executlvg 8oardlTrust•es who m¥n•y th• eharlty •r? a• lollovA". Mr Roger M C Abrahams Hon Chairman Mr Philip Simons Hon Vice Chaimian Mrs Lesley Walker Hon Secretsry Mr Steven Samuels Hon Treasurer The Management Committw for the charlty •m a* lollow• IAr Paul Lovegrove Mfs NLola Hyman Mr Steven Walker Mrs Stephanie Anderson The tru5tee¥ have overall respon$ibilty fof en5urin9 that the charity has appropriate $ystems of controls. financial and otherwise. They are also responsibbe lor keeping propèr accounbng records which disclose with reasonable accuracy at any time the finoncjal posrtion of the chanty and enable thern to ensure thai the financial statements comply with appropriate regulatK)ns. They are als0 r¢sponsible for thè safeguarding of the assets of the charity and hence for taking reasonable steps lor the prevenbon and detecbon of fraud and oth$r irregularrti¢$.
Brighton & Hove Jewish Communlty Foundation Trustees. report (contlnued) For the year ended 31 Decemb•r 2024 The Tfusttta. report wos approved by the Board of Twstees. P Slmom Trustee Dated..
Brighton & Hove Jewish Community Foundation Statement of trustees. responsibilities For the year ended 31 December 2024 Ttte Trustee5 are re$ponsibla for preparing the Trusieès. Report and the 8¢¢ounts in accordance wth applicab16 law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepi¢d Accountsr+g Practical. The law applicable to chanbes in Engnd and Wakns requires the Trust¢¢s to prepare accounts for each financial year whieh give a true and fai¥ wew ol the state of aff8ifs of Ihe Charty ¥nd of the incoming resources and application of iesoufces of the Chanty for that yaac. In pr$parin9 these accounts. the Trustees are required to". - select Suitab ac£ounbng policies and then appty Ihem ojnsistentty" - observe the methods an(J principles in th8 Chanbes SORP". - makè judgements and esbmates that are rea¥on#b and pAent.. - state whether applubbe accounbng standards have been followed. subject to any material depaTe8 disclosed and explainèd in the accounts., and prepare ihe arUnIS on the going corKem basis unles5 it Is inappropriate to presume that the d)arity will continue In operathjn. The Trustees are r$$ponsible lor keepin9 $uffia"ent accounting r&¢ords that discjose wrth Tea3on8ble accuracy at any time the financial p05rtn ol the Charty and en?ble them to ensure that Ihe accounts comply with the Charit*s Act 2011, the Charity IAco)unts and R•portsl Regulatiorts 2008 and the provisK)ns ol the trust deed. They are also responsible for safèguarding the asset5 of th¥ Chanty and hen for iaking reasonable steps for the prèvention and dètection ol fraud and ather Irregularibes.
Brighton & Hove Jewish Community Foundation Independent examinerfs report To The Trustees Of Brighton & Hove Jewish Community Foundation I report on Ihe accounts of the Charity lor the yèar ended 31 December 2024, which are set out on pages 6 to 13. Respectiv¢ rèsponslblllties of Trwt••s and examlnor The thanty's Trustees are responsib for the preparation of the accounts. Tho chanty's Trustees consider that an audit is not required for this year under secbon 144121 of the Chanties Act 2011 (the 2011 Act) and that an independent examination is needed. It Is rny re3ponsibilty to" examine the accounts under section 145 of tr.e 2011 AQ". Iiil to follow the procedures laid down in thè general DirectK)n$ gr¥en by the Charrty Comrni5sion under section 14515llbl of the 2011 Art, and liiil to 518tè whether parbcuknr mattèrs have come to my attentKJn. Ba$i8 ol Independent •xamln•f• r•port My exafflinaiion was carried out In accofdance wrth the general Difèdions gtven by the Charity Commission. An exarnin8tion includes a review ol thè accountsng records kept by the charity and a comparison of the accounts presented wrth those fecords. It also Indudes consideration of any unusual itèms or discbosures in the account5. and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt and conseqL•entty no opinion is given as to whether the accounts present a 'true and fair wew. and the report Is limited to those matters Set tsut in the next stst8m¥Jni. Indep¥ndèni examlnerfs stat•m•nt In connection with my ttxaminabon. no otr matter except that fèleired to in the PreV)uS paragraph has come to my attenb'on lal which gtves me reasonable cause to believè that in any m*rial iespect the requirements.. to keep accoun)ng records in accordance wrth sectK)n 130 of the 2011 Act." and lill to prepare a¢counts which accord wrth the ac£ounb"ng records. and comply with the accounting fequirernents of the 2011 ACL have not been met or Ibl to which, In my opinion. attention Should be drawn in order to enable a proper understanding of the accounts to be reached. Mr P A Stone FCA Ayres Bright Vicker5 Limite11 Chartered Accountants Bishopstone 36 Crescent Road Worthing Wesl Suss&x BN11 1RL Dated. 13MAY20
Brighton & Hove Jewish Community Foundation Statement of financial activities including income and expenditure account For the year ended 31 December 2024 Unre*tri¢tsd funds Tot•1 2023 Noteg Donations and legacbe8 Grants Room hire Membership subs¢riptions Other income Investments 109 4.150 4.884 193.463 5.140 208.417 3.647 2,531 343 282 Total Income 215.047 207.919 Ra18ing fvnds Gener81 expendrture 225.594 218.924 Totsi r••ources expend•d 225,594 218.924 Net expendlture for th¢ yèarl Net movement in funds {10,5471 111.0051 Fund balan¢e$ at 1 January 2024 271.803 282.808 Fund balane•• at 31 O•c•mber 2024 261.256 271,803
Brighton & Hove Jewish Community Foundation Balance sheet As at 31 December 2024 2024 2023 Notss Fixéd assets Tangible assets ¢urr•nt assets Debtor$ C85h at bank and In hand 148.291 148.291 3,7 125.655 2.720 136.880 129.562 139,600 Cr•dltorn: arnount• falling du• wlthln one ye•r 10 116.5971 116.0881 Net ¢urr8nt assets 112.965 123.512 Totol •89ets les• curr•rtt Ilabllltl•4 261,256 271,803 Ineom• fund¥ Unrestricted funds 261,256 271,803 261.256 271.803 The financial staternents wer• approved by the ol trustees and authorised for is$ue on .. are signed rts behaw by.. and Mr P Simons Tru$t•e
Brighton & Hove Jewish Community Foundation Notes to the financial statements For the year ended 31 December 2024 Ac¢ountlng polkl•• Charity ineomiatlon BrKJhton & Hove Jewish Communrty Foundabon was estabhshed by the creatson of an association constitLrtion which was adopted on 28 Apnl 1975 lamended 25 June 20021 _ 1.1 Accountlng convention These accounts have beén prepared in accDrdan¢e wrth FRS 102 "The Financial Reporting Standard appIlbI• in the VK and Republ of Ireland" fFRS 102.1. "Accounting and Réportsng by Ch¥flties' the Statement of Recommended Practice lor ¢harities apptying FRS 102. the Charlties Act 2011 and UK Gènerally Accepted Ac£ounb"ng Pracb"ce as rt applies from 1 January 2015. The Charity is a Public Benefit Endty 85 defined by FRS 102. The 8(xounts have departed from the Chanties IAccounts and Reportsl Regubtions 2008 only to the extent required to pfovide a true and raif vw. This departure has involved following the Statement of Recommended PraQice for chanbes apptying FRS 102 rather than the version of the Statement of Recommended Practice which is relerretj to in the Regulabons but which ha5 since been wrthdrawn. The accounts ara prepared In stertin9, whi¢h is the funcbonal of the company. Monetary arnounts in these financial ststements arè rounde¢J to the nearest £. The accounts have been prepared on the historical cost convenb"on. modffied to include the revaluation ol freshold properties and lo indude Investrnent propertiès and certain finanaal instruments at fair value. The principal aecounting le$ adopted are set OLrt below. 1.2 Gobng ¢one•rn At the time ol approving the accounts. the Trustees have a reasonable expeciation Ihat the Charity ha$ adequate rasources to continue in operath.onal existen¢e for the foreseeable future. Thus the Trustees, continue to adopt th? goin9 concern basis of ac¢fjurthng in pparing the accounts. 1.3 Chorltbl• funds Unrestricted fvsnds are available for use at the discretion of the Tru$tses in bJrtheran¢• of their charitable obiecbves unless the fijnds have been designated lor other purposes. Restricted funds are subject to specthc cOndonS by (Jonors 85 to how they rnay be used. The purposes and uses of the restricted 1ndS are set OLrt in the rte$ to ihe accounts. Endowrnont lunds are subjecl to ¥peCrf condtrins by donors that th& (¥pital must be maintained by thg Charity. 1.4 Incomlng r•sour¢•• Income Is recognised wh¢n the Charity is bgalty entslled to rt ofter any performance ndItionS have been met. Ihè amounts can m¢a$ured 1vab. and rt is probabk th income 11 b¢ rèceived. Cash donabons are recognised on rKeipL Other donations are recognised once the Charity has been notifi'ed of thè donation, unle$$ perforrnanc£ condrtKsns Quire defèrral ol the amount. Income tax recoverabb In relatson to donations receNed under Gift Aid or deeds of covenani is cOgnISed at the time of the donation. Legacies are recognised on CeIpt or otherwise rf the Chanty ha5 been notified of an irnpending distributs'on. the amouni Is known, and receipt Is expeded If the amount is not known. the begacy Is treated a5 a contingent assèt.
Brighton & Hove Jewish Community Foundation Notes to the financial statements {contlnued) For the year ended 31 December 2024 A¢eountlng pollcle• l¢antlnuedl 1.5 Rèourees expended Liabilities are recognised as soon as there is a legal or con$tructNe obligation ¢ommitting the charty to pay out re3our¢os. 1.6 Tanglble frx¢d as•ts Tangible fixed assèts are inrt¢alty rneasur¢d at cost and subsequenty measured at $t or valuation, net of depfeaation and any impaimient losses. Depreciation Is CogniSed 50 as to wnte off the cosl or valuakn.on of assets les$ their residual valu&$ over their useftjl lives on the folhjwing bases.. Freehold land and building$ Nil depreck4tion The g¥in or loss arising on the dssposal ol an a38et is t18termined a$ the difference b¢een the sale proceed8 and thè carrying value of the a$saL and is recognised in net incomellexpendrtufel for the year. 1.7 Impalrnnl of fix¢d ass•ts At each reporting end date, the Charity rèviews the carying amounts ol rts tan9ible and Intan9ible assets to detefmine whether there Is any IThjibon th8t those assets have $ulfefed an impairment loss. If any sueh Indication exists. the recovefablè amount of the a$sÉt is estsmated In order to determine the extent ol the impairrn¢nt bss lif any. Recoverab arnount 1$ the hher ol fair value be$s costs Io sell and value in use. In assessing value In use, the estirnaied future cash flows ar• discounted to their present value using a pre-tax discount rate that reflects current market assessments ol the bme value ol money antj the nsks specifi¢ to the asset for whh the estimotes ol lubjfe c88h Ik)w$ have not been adju$ièd. If the recoverable amount of an asset Is estimated to be bess than ts carrying amoLtnt. the carryin9 amount of the asset Is reduced to its recoverabk amount An impairment loss is recognised Immediately In Incomel (expenditure for the year. Un$$ the rekvant asset bs carried at a valued amount. in which case the impairment tOS5 IS treated as a revaluatlon decrease. Recognised irnpairment losses are reversed rf. and onty rf. the reasons for the irnpaiment loss have ¢eased to apply. Where an irnpairrnent lo$$ subsequenty revefSeS. the carryin9 amount ol the asset Is increased to the revised estimate of tts recoverable •mount. but so thal the increased c8rrying amount do¥$ not e<ceed the carrying amounl that would have been detemined had no brnpaimient loss been recognised for thè asset in pnor years. A reversal of an impainnent bss is rewnised immediately. unless the rebavant asset is carried in 8t a revalued 8mounL Mi whth Ca tha reversal of thè impairment loss is treated as a fevaluatK)n increasè. 1.8 Cash and ea*h equlv4l•rtt• Cash and cash equivalents include cash in hand. deposits held at call with banks, other Short-term liquid Investrnents with origlnal maturitie$ of three months or lèss, and bank oveidrafts. Bank overdraft5 ar¢ shown within borrowings In cJJrrent liabilrtie5.
Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year ended 31 December 2024 Accountin9 poliei•s l¢ortt5nu•dl 1.9 Fin•neial Instruments The Company has elected to appty the provtsions of Section 11 '88$ Financ¢al Instruments. and StIOn 12 'Other Financial Instruments Issues. of FRS 102 to 811 of its financial instruments. Financial instruments are recognised when the Chanty becomes party to the contractual provisions of the instrument. Financial assets are offset. wth the net amounts presented in thè accounts when thera is a legalty enforceable ri9ht io set off the recognised arnourtts and there is an intention to setde on a nel bass or to realise the asset and setue the lbi1Y simutsneousty. Baslc finon¢i•l ass•ts Basic financial assets. which indude trade antl other receNables and ¢ash and bank b8lan¢as. are Initially measured at tran$8Ction pnce induding trans810 costs and are sub5equenUy carried at amtsrtised cost using the effecb've intefesl mèthod unless the arrangernent constrtutes a finanang transaction, where the transaction measured at the pre$¢nt value of the fvture receipts discounted at a m8rkèt rate of interest. Baslc Ilnanclal Ilabllhle¥ Basic finanual liabilibes. Induding trade and oiher payables. are initialty recognised at trantion price unles5 th* arrangement constrtutes a finanang transaction. whère the debt Instwmeni Is measured at thè present valLJe of the future receipts dtscounted at a market rate of interest. Debt instruments are gjbsequently ¢afried at amortise(I cost. using the effectNe Interesl rale mèthod. Trade pay8bles are obligats.ons to pay for goods or services that have b&en acquired in th& ordinary course of operations from stjppliers. Accounts payable are cla55ffied as cJ2rrent liab¢lrtie5 if payment 15 due wrthin one year or less. If not. they a prented as non-current Ikqbilities. Trade payables are recognised initially at transacbon price and subsequentty measured at amofh.sed cost using the effective interest method. 1.10 Employ•È benef6ts The cosi ol any unused h(11Y enthment is re9lSed in the period in which the employèe s services are received. Tèmination benefits art recognised immediately as an expense whan the company is demonstrabty cornmrtte¢J to temiinate the employmènt of an emplJyee or to prO¥e termination benefits. Donatlon$ and legacie¥ 2024 2023 Donations 109 4,150 109 4.150 10-
Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year ended 31 December 2024 Room hlr• and member•hlp 8ub•¢rlptlons 2024 2023 Room hi Membership subscnptyons Gift aid 208.417 3.647 2.531 193.463 5.140 214.595 198.603 Inv•stm•nts Unr•trieted funds Total 2023 Interest receivable 343 282 G•n•ral •xpendlture Total 2023 Staff costs Sundry expen$$ Insurancè T¥aining Adrninistration Bank charges and Interest Catenng Printtng. postage. stationery and adverb.sing Activities Website and computer costs Telephone Light. heat. water and r•i¢$ Repairs. maintenance and new OqLbipment Cleaning Secruity 121.244 271 10.113 55 3.281 528 4,537 3.133 7.155 9.085 4.273 24.058 23.797 4.673 117,179 200 7,246 1.810 693 2.561 3.881 7.814 10.908 4.022 17.412 30.873 5,322 7.216 216.769 218,937 Share of governance o)sts (see not¢ 61 8,825 1,987 225.594 218.924 11
Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year ended 31 December 2024 G•n•ral expenditure Icontlnu•dl Anatysis by fund UnrestTlCted fvnd3 225.594 225.594 For the ye•r gnd•d 31 D•c•mb•i 2023 Unrestricted funds 218.924 218.924 Support cogts Support Governoneè coats costs 2024 2023 8als of allo¢ation Accountancy Legal and profe35ional 2.063 6.782 1.987 Governance Governance 6.762 8.825 8.825 1,987 Anatysed beert Charilablé acuvrtjes 8.825 8.825 1,987 Governance costs Includes payments to the auditor5 of £750 12023- £7501 for independent exarnination lees and £1.31312023- £1.2371 lor other accountsncy and payroll services. None of the Trustees lor any persons ¢onnecled wth them) received any remuneration or benefiis from the Charity during Ihe year. Employ•• Thè average rnonthty numb91 ol rson$ Iincluding direcrs) employed by the company dunng the year wa3.. 2024 2023 Numb•r Numb*r 2024 2023 Wage5 and salaries Social security Costs Pension costs 114.795 4.585 1.884 111,326 4,087 1,7e8 121.244 117.179 12-
Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year ended 31 December 2024 O•btors 2024 2023 Amount fallong du• wlthln on• y4r= Trade debtors Prepayments and accrued ineome 1.796 2.111 885 1,835 3.907 2,720 Tanglble fixed •¥sets Fr••hold land and buildings Cost At 1 January 2024 148.291 At 31 De¢¢mber 2024 148.291 Carrying amount At 31 De¢amber 2024 148.291 At 31 December 2023 148.291 10 Cr•ditorn.' amounts falllng du• T*lthfin one year 2024 2023 Trade creditors Other creditors Accruals and defed income 765 13,250 2.073 13.250 1.903 16.597 16.088 11 Retstgd party tran•a¢tlon• The Charity considers that, The Rami Hall Lunch and Soryal Club (Registered Charity 11429221, 1$ 8 rebated party. P Simons and R Abrahams are Trustees of boih Charities. During the year Bnghton and Hove Jewsh Community Foundatson rented room5 to Ralli 4811 Lunch and Sock31 Club for £2.500 12023- £2,500). Ounng thè year. Mrs A Samuel$. wrfe of Trvslee Mr S Samuels. provit1ed catering services of £3,72512023 - £2.9901 to the Charity. 13-