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 tt*r 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 ar*J '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 ReF*1￿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"$h ctNm￿nty as a ￿. In Wt￿￿laT Iwtsknul IimitalK)n to the generalrty of the forw'ThJ}, fc< the of ttrThe Jemsh nHrters of CCYTmJnty generally are in dib.ons of n*J, hardth'p, ￿ di*ess. ty r&iSC￿ d tha'r gxial, r*rysKzI ¢y wK¥ric c4r¢xrr6tartts." bl to help arKI &ll￿ae ￿ thwh ttwr lewre thibes ￿ as to d￿￿0p thew ￿51121, Tr￿131 •J spirltual ¢} lo mantain a corn￿nty of ts nErrtvs ar￿ the gewa (C￿nty. al to swal and fnendshiF6 clubs fty resmlats of Bnghkn aTrJ Fkne ￿ as to prtNts ttr￿m eath)na aThJ r#Jhural ￿ty￿b"eS., bl to provhje kn'lities f(Y all a38S. to w in leisure *twl*s'. I lo prowde arnl rreintsn a trwildir¥J sutsble for use as an al I￿U$￿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. Unre*ntsJ reserves at the Feric*J erKI we £251,83312024- £261.2*1. 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 $upp)rt grchth. Our Slxxal r￿18 eXpJsU￿ has inyoMI. JKI *etrtsrte we8eThx V•ill enswe ojr listirg FOSrti¢ for onlire erquines ke4ts us at the tcp. is the of tr* c￿￿ty that ￿n￿1Ct￿y tThJt teen designat&J for a use sluld be ftMintsin&J at a W 4uiv*nl to Ltheen three ￿ yx rm)th's exF￿￿11tUre. The Trustees consider th* reserves at this level en9Jre thal. in the ￿t of a drop in fvjrkyiro. te abk to Col￿nUe the Charity's current xtMt*s cc*￿Ider8b"￿ to wayy a**tsona fvrKls nw be ra$￿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 a*pt&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 lQry*yii 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, $uL¥&X lo depytures disclosed and explaired in the a)X￿nts., . prep¥e the xcojnls on the ￿rvj tM*s unless it is inaFvc¥th to wesutre that ￿arty will o)ntinue in o[va￿. any time the financd of the Clwty WKI en*de tt￿n to ￿re th* ￿￿Unts conwy vath the Ccvnpanies A¢* 2C(6. are aso resF<)nst* ts Saf￿jUardiThJ the assets of Ctr￿ty aTrJ hen￿ for taking Brighton & Hove Jewish Community Foundation Independent examinerfs report To the Trustses of Brighton & Hove Jewish Community Foundation I report lo the Trustees on my examination of the finanoal ststements of Brighton & Hove Jewsh Communty FouTrJabon Ilhe Charity) ts the year erKlgJ 31 Cew*er 2¢T25. Re8pon8lbllltle8 and ba818 of report As the Trustees of the Chanty you are resF4JnsitrAe for the preparation of the finJKial State￿nts in ￿rdance th the r84ulre￿￿rts of the Charities Act 2011. I report In ￿pect of my exaninalion of the Charity's finanaal Stater￿nts carried out under sec*on 145 of the Charities Act 2011. In carying out my examination I have foll(m￿l the Direcb"ons given by the Charty ComMi￿an under section 145(5llbl of the C￿ritSe9￿t 2011. Ind•pendent examlnerfs ststomgnt I have completed ry examination. I ￿nfirn that no mattets have come to rry attenlion in connecb.on wth the eYaninati￿ giMfig me cause lo telieve that in any material resixt.. ounting records vEre not kept in respect of the Chanty as rg4uired by s￿n 130 of the Charib"e$ 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 to the ¢)wrty. 14-