2025-12-31-accounts

Brighton & Hove Jewish Community Foundation Annual report and unaudited financial statements For the year ended 31 December 2025 Charity Registration No. 269474

Brighton & Hove Jewish Community Foundation Legal and administrative inf0m￿tIOn P SinK Mr S sam￿ Mrs L￿ker Charlty numbor 269474 Prirtipal addr888 Rali Hal 81 Ewrwk Vilas BN3 3TH Indyndent exaTrMnv Ayres ￿ht VKk¥s Lintsl BistrKIFthe IAtthiTrJ BN111RL Bankers 103 Church Ro 8fvts2BF Solicitors Penina St Rwl HL Fh)ve Str￿1 East s￿￿￿eX BN3 2D

Brighton & Hove Jewish Community Foundation Contents 8-14

Brighton & Hove Jewish Community Foundation Trustees, report For the year ended 31 December 2025 The Trustees present ttr annua reFoI finaK4al statawts ts tre year 31 2025. The wxrnts teen pre[0￿ in xOydaTh￿ NNith the ax￿n￿"rYj pJKyes 1 wt in ncrte 1 to tre axounts and c¥)mpty Nmth the thwty's ruBtrtutth. the Charitss Acl 2011 arJ 'h£countsng arKI ReportirYJ ty Charrtjes Stslern￿t of Prthe aFf4icale lo chanties twanry ts"r ￿Unts in wlh the Finantia Rewrtirwj StsrKlard apwicable in ￿ UK arKI ReF1￿1¢ of IrelarKI IFRS 1021 le￿ve 1 jarK￿ry 20151. Obiectlves and activi¢ios The Charty's obl￿ts ¥e". al to pronth the tenefil of Bnghton aThJ Jthlish corrrubty lyy as9￿4allr￿j tcWW ts irtwbitants and cal aLrthon"ty. volun and ottw organisats"(Th to &￿arKe recreab.on and lasure aCtN￿e$ in the Interests of the scoa ￿re of Jw"$h ctNm￿nty as a ￿. In Wt￿￿laT Iwtsknul IimitalK)n to the generalrty of the forw'ThJ}, fc< the of ttrThe Jemsh nHrters of CCYTmJnty generally are in dib.ons of nJ, hardth'p, ￿ diess. ty r&iSC￿ d tha'r gxial, rrysKzI ¢y wK¥ric c4r¢xrr6tartts." bl to help arKI &ll￿ae ￿ thwh ttwr lewre thibes ￿ as to d￿￿0p thew ￿51121, Tr￿131 •J spirltual ¢} lo mantain a corn￿nty of ts nErrtvs ar￿ the gewa (C￿nty. al to swal and fnendshiF6 clubs fty resmlats of Bnghkn aTrJ Fkne ￿ as to prtNts ttr￿m eath)na aThJ r#Jhural ￿ty￿b"eS., bl to provhje kn'lities f(Y all a38S. to w in leisure twls'. I lo prowde arnl rreintsn a trwildir¥J sutsble for use as an al I￿U$￿e Cumiunty CEntre aThJ to knlrtate Ilural, a￿'stiC, &JL￿￿Onal and Iw"sure •AM"t￿ for the wral Jw"sh 0yr￿nity. TTusl&s have paKI due regard to guthKe isa￿￿ by the Charity C(wMY5w in thdirvJ vknat ¥tiMties the Charity shcmjld urKlertake Inoyre was ty.. al ReLeNir¥J r￿ inDJre frcffi cmjr tena)ts traje in IF￿"r (Phfj) sdf cCnta"￿j unrts of the building. bl Merrtership fees from ryjr'Fr￿th cl Rah. H¥f ￿*￿. cl Revenue from ashcc rcwi hire frryn tre W￿4￿, ktal 0)rr￿unty t￿￿nes￿ for n￿tIrY￿S.

Brighton & Hove Jewish Community Foundation Trustees, report (continu￿) For the year ended 31 December 2025 Flnanclal rnviw For the year, the Chanty I￿j a defiat of £9.42312024. (￿￿#t £10.54n. UnrentsJ reserves at the FericJ erKI we £251,83312024- £261.21. first half of the year wite t￿h, LKrt it pthd L4) in the haff Nmth a flury of eryuirE$. ertership rewds w￿e tetter than exp￿], ￿ lo irKfeas￿l attenda￿e at of wr $maier Ralli Hall General exr&w vMe stsll wth bjt ess￿1￿1 nTrintwwrce creabng hKJher eyFensive than originaly Next yw i% Icth'rKJ FY(xristrvJ to a Iw thay, ￿ an of staff to $upp)rt grchth. Our Slxxal r￿18 eXpJsU￿ has inyoMI. JKI etrtsrte we8eThx V•ill enswe ojr listirg FOSrti¢ for onlire erquines ke4ts us at the tcp. is the of tr c￿￿ty that ￿n￿1Ct￿y tThJt teen designat&J for a use sluld be ftMintsin&J at a W 4uivnl to Ltheen three ￿ yx rm)th's exF￿￿11tUre. The Trustees consider th reserves at this level en9Jre thal. in the ￿t of a drop in fvjrkyiro. te abk to Col￿nUe the Charity's current xtMts cc￿Ider8b"￿ to wayy atsona fvrKls nw be ra$￿1. This level in FAxe lo ffmtigate ey4x)sure to the rBks. The Charity was eSta￿ls￿ by the cxeabx of a cxYtstiiutw)n v#¥ch vfas apt&l in 1976 and in 2002. Trustees are e￿1￿1 frcffi ts ￿Ert￿hIp Lrf a¥J J•Msh Cormyjnty in th the Chanty's cxJnSb"tUti￿. The Truslees. sewl thJrir¥J the yew R Atsahams P Sirmns S SwThJel$ L ￿ker th the charitys Cry)stitUtic￿. RcMJer M C Abraharr6 Cham Philip Simns Fhjn VI￿ cha.rrr Le￿eY ￿ker S Mr Paul Lovegrove Mrs Nicola Hyman Mr Steven s Stephan￿Arthr5 Pths Oiane Le¥￿9

Brighton & Hove Jewish Community Foundation Trust•os' report {continued) For the year ended 31 December 2025 The tfustees have overall reswnsits'lity for ensuring that the charity has appropr* systems ofcontrol$, financhal and otherwse. They are also responsibk for keeping yoFer ￿0)UntIng records bthich disdose with reasonab axuwy at any the financial FX)silion of the ¢harity and enable them lo ensure that the finanoal statements comply wlh appropriate regulatK)ns. They are also resp)nsible for the safeguarding of the assets of the charity and hen￿ for ta￿'r¥￿ reasc¥sable steps for the wevenlion and delecb.on of fraud aThJ other irregularities. The Trustees, ￿p￿t was approval by the PA)ard of Trustees. imons Tnjstee

Brighton & Hove Jewish Community Foundation SLitement of trustees. responsibiliti8s For th• year ended 31 December 2025 TnL8tees are reS$K￿ble ftx Tnts1￿5, ReFyJt firbwKaal sta&Tents in az￿dar￿ wth applieable laN lQryyii P££thmtir#J lu￿rt￿l 1fj1￿ckn1 C￿lty A££ountiTr3 Prath￿}. c￿panY ￿ wuires ttE Tr￿stee$ to yeFére axumts for ￿ firwmial year vthich gNe a true 2nd fa'r VI￿ of the stste of affairs of the Chanty of the Ir￿aTrI¥4 resources of resources. Ir￿￿1r￿j the inconE In prwrvJ ttrEse 8X￿nts. tre Tntstees are T￿1r￿j to: . sel&1 suitat4e ￿x￿ntiN￿ aThJ y tlvn . state 4WICab￿ UK A1X4￿nbThj Sl¥O¥ds fdkjwxl, $uL¥&X lo depytures disclosed and explaired in the a)X￿nts., . prep¥e the xcojnls on the ￿rvj tMs unless it is inaFvc¥th to wesutre that ￿arty will o)ntinue in o[va￿. any time the financd of the Clwty WKI ende tt￿n to ￿re th ￿￿Unts conwy vath the Ccvnpanies A¢ 2C(6. are aso resF<)nst* ts Saf￿jUardiThJ the assets of Ctr￿ty aTrJ hen￿ for taking

Brighton & Hove Jewish Community Foundation Independent examinerfs report To the Trustses of Brighton & Hove Jewish Community Foundation I report lo the Trustees on my examination of the finanoal ststements of Brighton & Hove Jewsh Communty FouTrJabon Ilhe Charity) ts the year erKlgJ 31 Cewer 2¢T25. Re8pon8lbllltle8 and ba818 of report As the Trustees of the Chanty you are resF4JnsitrAe for the preparation of the finJKial State￿nts in ￿rdance th the r84ulre￿￿rts of the Charities Act 2011. I report In ￿pect of my exaninalion of the Charity's finanaal Stater￿nts carried out under secon 145 of the Charities Act 2011. In carying out my examination I have foll(m￿l the Direcb"ons given by the Charty ComMi￿an under section 145(5llbl of the C￿ritSe9￿t 2011. Ind•pendent examlnerfs ststomgnt I have completed ry examination. I ￿nfirn that no mattets have come to rry attenlion in connecb.on wth the eYaninati￿ giMfig me cause lo telieve that in any material resixt.. ounting records vEre not kept in respect of the Chanty as rg4uired by s￿n 130 of the Charib"e$ A 2011. Ihe financial statenEnts do not ￿4)r￿ with those r￿rdS., or the finawal $tslen￿nts th) not oJmply wth the apFAic2ble rw4uirernents cO￿emir￿ ￿ ftym and c£)nlenl of financial state￿￿nts set out in the Charities IAc¢ounts aThJ ReF(Srtsl R￿ulationS 2008 other than any requirement that the finarrial statenEnts give a true and fa'r view, which is nol a nBtter considered as Fwt of an indewdenl exanina11(￿. I have rv) concerr6 have xross no other mtters in conneth.on wth the examination to vknich attenbon be dra￿ in this repjrt in e¢der lo ena￿e a Fryer understanditvj of the fina￿181 sLqtemenls to te re&hed. ￿￿1 Ayres right kers Limil&J 'shopstone 36 Crescent Rc0J )rthir VKè51 Sussex BN11 1RL 1 IJUN

Brighton & Hove Jewish Community Foundation Statement of financial activities including income and exponditure account For the year ended 31 December 2025 Unrestricted lunds Totsl 2024 10 221,16S 4,533 Room hire meMt￿ship sUb￿ptA￿ (Jher incon InvestrrÈnts 208.417 3.647 2.531 343 224 Total incon 225,933 215.047 Raising funds Gereral expBvJiture 235,35S 225,594 235.356 225.594 Net expendilure for the y￿rf Net nN)voThnt in fund8 {9,4231 110.547) at 1 J￿l￿Y 2025 261.25S 271,803 Fund balance8 at 31 Docwnbw 2025 251,833 261,25S

Brighton & Hove Jewish Community Foundation Balance sheet As at 31 December 2025 2024 Flxed a880ts Tangible assets 148.291 148,291 EÈbtors Cash at bank and in harxl 10 3.9)7 125,655 116,272 119,605 129,SS2 Credltors: falling dug vAthln one year 11 116.(E3) (16,5971 103.542 112, Total assets Iw current Ilabllllle8 251,833 261,2&8 Inc<KN fund• Lknrestricl￿I fvnds 251.833 261,256 251,833 261,256 . arKI a￿ on ts tehalf P Sin)Jns

Brighton & Hove Jewish Community Foundation Notes to the financial statsm•nts For the year ended 31 Decemb•r 2025 Accountlng pollcios Brighton & Fljve F(yjK1atic￿ vas estatdthal ty the of an asscoati¢M constsluth ich was on 28 Apnl 1975 lanH¥JwJ 25 Jure 2Cff2) . 1.1 Accounting convenllon Charities Act 2011. FRS 1(r2'Tr Finavial ReFthrvJ StarKl¥d in the UK and Reput4ic of Ireland, arKI the Ch￿treS SORP 'Aco￿ntir8 ￿ ReFMybThJ ty c￿tieS.. StatenpJ)t of RÈWM￿rK1￿J Pr¥ti appli¢2￿e to chan"tr"e5 wepariThJ th￿'r ￿0)Unts in &¢ordaTh2 the Finamal ReportirvJ StarKl¥d applicaiAe in tr£ UK aThJ Rewtlic of IrelaThJ IFRS 1021" The Ch￿ty is a Put4ic eenefft Entity as by FRS 1¢r2. The finan(Ja Str1￿ depart&J fr(wn the ch￿t￿3 (￿(￿nts aThJ Rep)rtsl R￿Ulatior￿ 2008 onty lo ttE extent r44Jir&l to prowde a true fair This tsparture has involwj klkJw"r¥J ts sLite￿nI of ReLonwrÉr#J&J Prxtice charitses aFWyiNJ FRS 102 rathw ttwi the vers¥)n of the statern￿nt of rwduats"￿ of fre￿d WLwb'es to irthJe Ir￿trI￿1 FYOFth'es w¥J certa"n fin￿￿ inStrun￿ts at fa'r vaiuel. pnThipal ￿t￿n￿r￿j aSWI are set r)ut Lkvi. 1.2 Going concern has a@uate re$￿jreeS lo Contin￿ in OFwati(na e￿ster￿ f{weSeea￿e lutufe. Thus the Trustees 1.3 Charllable fundj Unrestncted furts ￿ ailable for use a the dix¥&"cb dthe Tru￿￿ in of Iha'r chantatrAe ot4ectives. Restricted furKJs a￿ Suty.￿l lo c(YvJitKns gi￿ as tr) hoN nw te Us￿. The IF￿s and uses of ￿ re51n"¢t￿l fiJThls e set cul In note5 to ts finawal staterwts. Charity 1A Incomlng re8¢wrces ofthe dona￿n, unless prfOrrn￿ ccThJIt￿nS rquire of the ￿K)Unt IncLTh lax r￿ble in relation to r￿4vej urNJer &"ftAKI or de& of C3)vwont is at linE of donation. Lew'es are rwniJ cfi r￿apt (K (rthe￿￿ iftrE Ctrwity has teen of an imFeTrYiry dtstribution, the arrount is k1￿0￿, and ￿p1 is If the an￿1n1 krw. the legxy is treat&J as a ¢tir¥Jent asset

Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year •nded 31 December 2025 ACCC￿ntiry polici Icontinugd} EX[￿￿liture r￿03n1$0￿ (YKe is a ￿ cf c¢ykstrth ¢)bhgakn to tra￿fer e(xwmie tenefft to a thifd F%¥ty. rt Is prc4)abk that a transfw will te Tequr&J in settknl. * the arr￿Unt of the otrAigthon ￿ be r￿sU1&y rdiaw. ExF£thre i8 clas9fi8J ty thrty. Ttt c£¢ts ofxh thty ￿e up of ts total of di￿ cJ)sts and shared cctsts. i1Kg￿j1fi9 ￿JPF)rt ¢))sts inthj in urJ￿.￿J e￿h xtivity. trect costs attn"butatde to a sirgle ivity ¥e allc(aaJ dir• to that thty Sharèj Ctists c4Yrtnbute to rThJre than one thty and SUPFXYt costs Ihthith are tX)t attritJtale to a %r¥Jk ae appth'¢Med bemeen &liviti'es on a tOSiS consislenl with ts use of reswrces. stsff c£tsts are ak)Xed tre basig of SFent. Lia￿lIt￿5 we rwJrwseJ as as there is a C4X￿1nth ct4h'on oJThrith"r¥J cWty lo pay out r￿ur￿. 1A Tangib￿ r￿ed a88ets TarKjib￿ fix8J assets are in￿aNY nEasUr￿l al ¢x6t sutWLwty naswaJ at cost or valuati¢)n, rt of depr￿atIon ar¥J 1rTpaim￿I losses. Deprecj'ation ts ra￿nised so as to ¥wrte cc¢l CK valUatiC￿ ofassets less tra'r regdual vaues over Ihw'r usefvl lives the fdl¢)hirKJ bases.. FreefK)Id lwJ and ￿lId￿r The gain u Icss ar￿•r￿j on d4K)sa of an assel is dete￿In&l as the dIfferer￿ tetsw) the le prcLE&Js aThJ the caryirvJ vaue of arJ is rwnised in the Stat￿ of finamal MIEs. 1.7 Impairnwnt of fixed aMets At repK)rknrvJ eThJ date, the (Jwty al￿nts of its assets to detemiine vthether there is any lThY1￿ts.On that thrAe assets ￿ suffer&Y an irr)airrrenl 11 any irm1cal￿jn e￿$ts, the r8))ver4e anurt of ￿ asset is estimataj in (¥der to detwttm￿ the extenl of Impair￿nt 1¢)ss lif any). R￿Verable ￿JTrt is tre h￿3￿ of tsir c￿ts to sell ¥¥J valLE in use. In assessirKJ wdlue in use, the esb"rrAt&Y future cash flrME we divKcwnta to trar present Val￿ ugr¥J a pr&tax discount rale that refiects current market asSeSsn￿ts of trE bme vaL of a¥J ￿ risb wific to ts asset fcy esb"rrgles offuture ¢xh Ik)K Ik•/e rKrt If r￿)Ver￿4e of an asset is estinw￿l to te le5S tW ts arrMt, the caryiro an￿Unt of the asset L8 to its r￿￿r￿1e aTh￿nI. An Irr￿￿1 loss is r￿0JniS￿l Imr￿lat￿Y in iwn lexFeThliture for yew. unkss the re￿tt asset is (zmwj at a revalwj ar￿rrt. In the lo apply. an iwirrrvtt ths Sut￿L￿r￿Y rebwses. tt ¢ryiNJ anN)unl of the asset is I￿reased to the e2rying atrnunl that hwe Leen ¢tsrnJ'n&J irrPw￿t loss teen rwnis&Y for the &set in pri¢x years. A reve￿al of an 1rnp￿M￿rt kss is rec()Jni3&J irThrtli*dy, rderdnl asset is carri￿1 in at a revalwj arTh￿nt, in cae the reversal crf ts in¥arr￿1 k)ss is treateJ as a revaIl￿t￿n

Brighton & Hove Jewish Community Foundation Notes to the financial statements (continued) For the year ended 31 Docember 2025 Icontinuodl 1A Cash and cash •quivalents Cash and cash 8JUifdlents irdLth cash in haKI, deF￿￿ts at cal W￿th banks, oth¥ st￿terni liqu inveslrrents ongina nthrit￿ cl thr￿ or less, arvj twk owdrafts Bank ￿draftS we s thin tyyrw in li"lth. 1S Financial ingtrw The C￿ty has to of 11 'BaS￿ Finaroa InstrU￿nts. and ￿lon 12 '0￿r Finawal InstrunEnts Is$￿. of FRS 1(r2 to all of rts fir￿￿)￿ instwnEnts. Fin￿4 Instr￿1￿￿ are raxgnil in tr ¢X2riVs sht Charty paty to the Finwa assets ￿ liJ"Irt￿ are offL ￿ the net rnnts in the finartlal sL3terrenls. vhn there is a lèjaty enforceat nghl to set off rwis8J JTr)unts there is an IntentM￿ to setue on sis or to realise ttE as￿1 •KI sethe the lth'lty sirwifwpJtsty. Bas￿ finar(aal assets. V4tKh Ind￿je delAcY5 aTrJ cash wj tsnk tolarw, are inits.dly rwured at trans&tion irthJir¥J tran%tKJ) c£tsts aTrJ are Subwl￿ cam&Y at arrtryhsed c£tst Using the rr&gsured al w#ent of fuiure I￿￿pts di%ount&l at a nrket r of interest. Financial assets Bask finaft￿.¥ I1•￿Ilb•S Bax finanua lia￿lit￿$, irKaLYiry ueditcrfs thns are initi.aty reoyjnisay at tran&￿10n pri￿ unless the o)nsb"tutes a fina￿rg tra￿￿1￿￿. debt lnstrUr￿nt is npasured at tr present value of the future ￿Yn￿ts di￿￿ni￿j * a rrArket r of irrtwest FinarAiab lia￿'bIle5 ckTsrfbed as Fwab within ¢yE w are not aTr)rb'wJ. Traye cr&11t￿ ¥e ot11g￿ lo w for or Servi￿ that hwe ￿Y1r￿1 in the cdinay owrse of CFerat￿$ from supplws. knvJnts Foyth ￿e classified as curra)t liats'litss if F0yfTÈnt is due wthin one year or ￿. If r¥)t. tFEy ¥e Fxesent&J as rKTrcurrenl li"lit￿. Tr ugjrtots are r￿(￿nised initially at The cost of ￿ed IK4KlJy is r￿n1y in tre ￿0yee'S Sem￿ ¥e Terrnirob￿ tenefits are re(xoniJ irnTBI• as an exFense vthen the is d￿￿5trabty cormttwj to temiinale ￿ empbynHtt of an ¢Y to wovKJe ternnK￿ tel￿. 1.11 Retyremenl beneffts Payr￿nts lo defined C￿t￿￿1)n rdireft￿ SCJV￿ a￿ d)arpJ as an exp￿ as ttEy fr411 due. Jo-

Brighton & Hove Jewish Community Foundation Notes to tho financial statements (continued) For the year endad 31 December 2025 2025 2024 10 109 Room hlwe and mgmlmhip 2024 R(xxn hi rrtsship sthcr1t￿0rI% <3ft aid 221.1 208.417 3.647 2,531 225.699 214,595 Investmerts 2024 224 343 11

Brighton & Hove Jewish Community Foundation Notes to the financial 3tatsments (continued) For the year ended 31 December 2025 Gwornl exp￿dIlure Total 2024 136,242 28 11,269 121.244 271 10,113 55 3,261 528 SurKlry exrertses Training Adnwnistrat Bank charges and interest 3,381 k li 2,918 3,129 4.537 3,133 7.155 9.085 4,273 24,058 23,797 4,673 timties 15,397 Telep Luhl. feat, thgter ￿ rate5 21.117 17,743 5.273 Cleanir¥J Swuity 232.882 216,769 2.474 8,825 235,3SS 225,594 tyskn by fw lthreSlnca￿ furKb 235, 2&5,3 For the year ended 31 Dg¢•mber 3)24 Unrestn'ct&J fu￿ts 225,594 225,594 12-

Brighton & Hove Jewish Community Foundation Notes to the financial statements {¢ontinu•d) For the year ended 31 December 2025 2.474 2,474 2.474 2,474 8.825 Charitsble ￿￿'vItieS 2.474 2,474 8,825 I3￿1a￿e costs irthle5 payn￿rtS to Ihe of EWI2￿24- £7￿)1 ts Inde￿nI examination fees £I,62212￿24. £1.3131 ottr payrc41 se￿￿. of the Trustees {or ￿Y Itwnl rerr￿n￿at￿ ￿ terEfi15 from the Ch•ty duriro ￿ y. Charity dwrvj ￿. aw nurrthr of {irKI￿J1rvj dir&rysl by tre corns￿y dunrwJ ￿.. 2025 2024 I￿rnbor Numbgr 2024 ltsyes and salanes 130.349 3.709 2,184 114.795 4.&fj5 136.242 121,244 13-

Brighton & Hove Jewish Community Foundation Notes to the financial statements (continuedl For the year ended 31 December 2025 TangilAe a•Mi8 Froghold land and buildin At 1 J￿ry ￿￿5 148,291 At 31 Dwthr 2tr25 148,291 CaYrylNJ anv)unt At 31 tcerter 2￿5 148.291 At 31 Owrter 2¢r24 148,291 10 Delknrn 2025 ATr1￿nts falllryJ due 4th1Th one year. 1.796 2,111 3,SKJ7 11 Credltor8: 4Th￿￿nts falliNJ due TA4thln one y 2024 TrJe cr&Jrtors 14,035 2,IT28 13,250 1,903 16,C63 16,597 The Charity opyates a defingJ all q￿1rvj empw. The assets of the Sch￿ are separatdy frc¥n in w irthFÈTh￿Y aj￿nister￿j fwxl. dwge lo wofft ￿ k6$ in resW d tsfirvj ccrtitrxrtKm VAS £2,184 {2024. £1,894). The Ch￿ty c4X6id￿S Ihat, Tr Rali ￿1 L￿￿h arMJ Sca4 aub {Register&J Charty 11429221. is a relat￿1 rty. P Sirrtr)rts and R Ajxaharrs We Tntstees of bjth Chartties. tAJnng ￿ year Bright￿ and Hove Jewsh Conywnty FOurthbC￿ rented to PAli Hall LU￿ JKJ So2al aub fry £2.5CQ12024- £2.5CQI. DuriThJ the year, Mr5 A SarrxEls. knife of Truee Mr S SaTMth, wovidgJ serviw of £3,14912(r24 . £3,725> to the ¢)wrty. 14-