## **KINGSTON LIBERAL SYNAGOGUE**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**Charity No: 270792**
## **KINGSTON LIBERAL SYNAGOGUE**
## **Contents**
__________________________________________________________
||**Page**|
|---|---|
|Legal and Administrative Information|1|
|Report of the Trustees|2 - 8|
|Report of the Independent Examiner|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 - 23|
**KINGSTON LIBERAL SYNAGOGUE**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________
## **Trustees from 1 January 2022 to the date of this report**
**Chair:** Craig Simmons (co-Chair from 11 June 2023) **Deputy Chair:** Rebecca Singerman-Knight (co-Chair from 11 June 2023) **Secretary:** Louisa Michelson **Treasurer:** Philip Hyman (trustee from 5 September 2022, treasurer from 10 December 2022) Ray Stone (until 5 September 2022) **Others:** Vince Daly Stephanie Wuggenig (until 31 December 2022) Philip Lyons Brian Plaskow Bess Joffe (until 19 June 2022) Tina Higgins Nicola Claire Barbara Richards (from 11 June 2023) **Charity registered number** 270792 **Principal Office** Rushett Road Long Ditton Surrey KT7 0UX **Independent Examiner** Jason Foxwell independent-examiner.net 39 Enfield Road Poole Dorset BH15 3LJ **Bankers** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
1
## **KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2022. Legal and administrative information set out on page 1 forms part of this report.
The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTS AND ACTIVITIES**
a. The Objects of the Synagogue shall be:-
- to advance Liberal Judaism;
- to provide, arrange and conduct religious education; and –
- to pursue any other charitable purpose.
- b. In furtherance of the above Objects the trustees may:
- provide and maintain a Synagogue and conduct religious services including the solemnisation of marriages, burial and cremation;
- involve the Synagogue actively in the life of the local community; and
- promote inter-faith co-operation within the local community.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **a. CONSTITUTION**
Kingston Liberal Synagogue (KLS) is an unincorporated association governed by an amended written Constitution adopted at the annual General Meeting on 12 November 1967 and amended 10 October 1975, 26 June 2003, 5 September 2020 and 5 September 2021. Further amendments were adopted at the Annual General Meeting on 11 June 2023.
The Synagogue is registered with the Charity Commission – No. 270792.
## **b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES**
The management of the charity is the responsibility of the Trustees who are elected by members of the Synagogue at an Annual General Meeting or co-opted under the terms of the Constitution. There must be at least six Trustees and a maximum of 14 Trustees. Trustees hold office for a term of two years, after which they may seek re-election. The Chair is elected by members of the Synagogue at each AGM.
The Trustees who have served during the year and since the year-end are set out on page 1. The trustees meet no fewer than six times a year. In practice, they generally meet monthly.
2
**KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES**
Prior to nomination, the Chair meets with prospective Trustees to brief them about the role and the expectations and responsibilities of becoming a Trustee. Following election, new Trustees are introduced to their role and given a copy of the Constitution and a guide to the policies and procedures adopted by the Synagogue.
A number of publications from the Charity Commission are also provided including guidance on charities and public benefit and on the advancement of religion for public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.
The Trustees are reminded of their responsibilities as a part of a standing agenda item at each monthly Council meeting.
## **d. PAY POLICY FOR SENIOR STAFF**
The remuneration for senior personnel are approved by Trustees. Decisions about appropriate pay scales are based upon similar positions in comparable organisations of a similar size and the charity's income levels. Pay rates are reviewed annually by the Trustees.
## **e. ORGANISATIONAL STRUCTURE AND DECISION MAKING**
KLS has a Council currently consisting of 10 Trustees and the Synagogue’s rabbi who meet monthly and are responsible for the strategic direction and policy of the charity. We also operate a system of subgroups which focus upon specific areas of the organisation and report back to the Council. These include risk management, finance, safeguarding, policy review and strategy. Individual trustees take the lead on most aspects of the Synagogue’s activities including finance, education, membership and social action.
In addition, the Chair and Deputy Chair (now both co-Chairs) meet with the rabbi twice each month to discuss operational issues and setting the agenda for the Council meeting.
## **f. RELATED PARTY RELATIONSHIPS**
There were no related party transactions or balances relevant to the accounting period.
## **g. RISK MANAGEMENT**
The Trustees are aware of their responsibilities to conduct a thorough risk assessment of the charity’s activities and have developed a suitable risk management policy. A risk management group oversees maintenance and regular review of a risk register, assessing mitigating actions to keep risks within Council’s risk appetite, and reporting these to the Council for approval.
3
**KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
Disclosure and Barring Service ("DBS") checks are carried out on staff, volunteers and Trustees who work with children or other vulnerable groups under our care as the Synagogue is required to check. Safeguarding policy and procedures are regularly reviewed by the safeguarding committee. Trustees receive appropriate safeguarding training.
We have a register of safeguarding disclosures.
We also have a Declaration of Interests record which is kept updated.
## **ACHIEVEMENT AND PERFORMANCE**
2022 was a very busy year as we reintroduced activities that had been impacted by covid restrictions in 2020 and 2021 and played catch-up from not being able to invest in the premises. The Synagogue’s key achievements during the year are summarised below.
## **Education**
- Reintroduction of weekly face-to-face lessons for our Beiteinu students, allowing a greater depth of learning than possible over Zoom, and more creative learning activities such as participation in a Noah and the Flood musical, a Purimspiel, and the first Beiteinu mock seder
- Introduction of Kinderlech, a pre-Beiteinu baby and toddler group, monthly when there is a family service
- Introduction of parent/carer meetings at the start of each term
- Weekly adult classes in Hebrew for Beginners, Biblical Hebrew, and Exploring Judaism for people wishing to convert or deepen their Jewish knowledge.
## **Religious activities**
- Resumption of our varied service formats including themed, choral and family services, chavurah suppers, member-hosted Shabbat @ Home services, guitar-led, spiritual Ruchani services, and the occasional study and discussion session
- Themed Shabbat services including mental health, domestic abuse, the NHS, safeguarding and interfaith week
- Continuation of livestreaming of services for the benefit of members unable to attend in person, and also to facilitate shared services with other Liberal Jewish communities
- Leading two Open House Shabbat services celebrating Liberal Judaism’s 120th anniversary
- Celebration of Jewish festivals including a fancy dress Purim, choral Yom HaShoah, member-hosted Chanukah @ Home, interfaith Chanukah, various festival chavurah suppers, and our first in-person Passover communal seder since 2019
- Introduction of study sessions into our High Holy Day programme
- Lifecycle celebrations with special blessings and kiddushim including a baby naming, two Bnei Mitzvah, a retirement and a significant birthday
- Six member funerals including for Mike Barnato, KLS President since 2015.
4
## **KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **Wider community**
- Holocaust Memorial Day workshops for schools, redesigned for compliance with covid restrictions
- Creation of a drop-off hub and warehouse to take in and forward donations of supplies from the local community to support the Ukrainian people
- Fundraising concert for victims of the war in Ukraine
- Funds raised from our 2021 High Holy Day Appeal were distributed to
- Generation 2 Generation, a charity that helps the descendants of Holocaust survivors tell their family’s history
- JUMP – a HIAS+JCORE project befriending child refugees
- JAMI (Jewish Association for Mental Illness)
- Kent, Surrey & Sussex air ambulance service
- Leo Baeck Educational Centre, Haifa
- Womankind Worldwide
- KLS choir sang at Vibrant Kingston – a multicultural celebration in aid of the Royal Borough of Kingston Mayor's Charitable Trust
- A bagel and cake celebration, open to the local community, to celebrate the Queen's Platinum Jubilee
- Collaboration with other faith leaders through the Kingston Interfaith Forum to launch Be Well Kingston, which plans to offer people from the borough a safe space to come and talk about whatever worries them
- The Dialogue Society, a Muslim interfaith group, joined us for a Shabbat service, and gave a talk on living together without losing our distinctiveness
- We spoke on Rekindling Community Spirit and Mental Wellbeing at an Iftar meal at Kingston Guildhall marking Ramadan
- Local faith groups joined our celebrations on the first night of Chanukah
- Our volunteer guides introduced Judaism and Jewish life to children from 27 different groups in 16 organisations from schools to beavers, cubs and scouts
- In partnership with RBKares, we ran a Warmer in Winter initiative, repurposing old pillowcases to make tote bags and filling them with supplies to help people in need cope with the winter weather, a project which earned KLS a Mitzvah Day awards nomination.
## **Social and cultural activities**
- In addition to the social and cultural aspects of our religious and wider community activities, we held a number of events specifically for members and friends:
- Two days of organised walks with picnics in the Surrey countryside
- Garden party hosted by one of our member families
- Annual picnic and rounders
- Annual supper quiz
- Bookcrashers, our book group, celebrated its 10th anniversary with a garden tea party.
5
## **KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **Membership**
- We welcomed 33 new joiners during the year to our warm, friendly and inclusive community
- Recent joiners experienced KLS’s welcoming atmosphere at a new members’ evening in the summer with a Shabbat service and shared meal
- Rabbi René and our Keeping in touch (KIT) team volunteers maintained regular contact with our more vulnerable members in their homes, hospitals and care homes
- Two KIT tea parties with speakers.
## **Marketing**
- Prominent features in the local and national press and across social media
- Regular blogs about community events and festivals on our website, together with guest blogs from members on various areas of interest.
## **Premises and infrastructure**
- Installation of new fully fireproofed blinds
- Repair and renewal of fire doors
- Overhaul of emergency lighting
- New fire evacuation procedures and a walk-through building fire safety video
- Roof and flooring repairs
- Refurbishment of pedestrian and vehicle gates
- Agreement of annual service contracts to monitor health and safety of the building
- Maintenance of the Kehillah Garden by volunteers in the Garden Group.
## **FINANCIAL REVIEW**
During the year the income for the charity was £209,878 (2021: 178,237) while the expenditure was £228,410 (2021: 176,882). The total fund balance reduced to £354,621 (2021: 378,701) and comprised unrestricted funds of £185,675 (2021: £207,245) and restricted funds of £168,946 (2021: £171,456).
## **a. GOING CONCERN**
The trustees have considered the principal risks and uncertainties facing the charity together with its current financial position. Despite the current uncertain economic climate, the trustees believe the charity is well placed to manage its risks and that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future.
Accordingly, the trustees continue to adopt the going concern basis in preparing the annual report and financial statements.
6
**KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **b. RESERVES POLICY**
The trustees have established a policy of holding reserves that are sufficient to enable the charity to continue in the event of necessary but unplanned expenditure. They monitor the level of free reserves as defined by the total of unrestricted fund balances less tangible fixed assets. At the balance sheet date the level of free reserves was £104,854 (2021: £125,050). The trustees consider this level together with the level of typical monthly expenditure to ensure that sufficient funds are available to cover at least six months of expenditure.
## **c. INVESTMENT POLICY**
The Trustees have considered the most appropriate policy for investing funds that are not required in the short term and have found that specialised unit trusts or equities meet the requirements to generate both income and capital growth commensurate with an acceptable level of risk.
## **PUBLIC BENEFIT**
The Trustees have had regard to the guidance issued by the Charity Commission concerning public benefit. They are satisfied that the information given in this report, particularly regarding the activities undertaken in conjunction with the objectives of the charity, demonstrate that the requirements to identify public benefit have been met.
## **PLANS FOR THE FUTURE**
In 2023 and beyond, we plan to continue progressing actions and identifying new initiatives to work towards the vision Council agreed at its Away Day in 2022:
- Meet the diverse spiritual needs of our members
- Establish KLS as a Jewish educational hub for our area
- Improve links with the wider community – local neighbours, faith groups, civic and partner organisations
- Cultivate a vibrant community for Jewish living, attracting and engaging as many members and families as possible, and events open to the broader Jewish community.
## We also plan to
- examine ways to extend our pool of volunteers to enable the work needed to run activities to be shared more widely and expenditure on external providers limited
- further improve our governance and risk management
- increase fundraising and encourage more legacies to protect KLS’s future finances
- find additional sources of income to reduce dependence on membership fees and rental income.
7
**KINGSTON LIBERAL SYNAGOGUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **STATEMENT OF THE TRUSTEES' RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently
- observe the methods and principles in the Charities SORP
- make judgements and accounting estimates that are reasonable and prudent
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on _________________________________________and signed on their behalf by:
**Craig Simmons co-Chair**
**Rebecca Singerman-Knight co-Chair**
8
## **KINGSTON LIBERAL SYNAGOGUE**
## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022**
__________________________________________________________________________________
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KINGSTON LIBERAL SYNAGOGUE (the ‘charity’ )**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022.
## **Responsibilities and basis of report**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (‘the Charities Act’) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 Charities Act
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act
- state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in, any material respect the requirements ● to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jason Foxwell independent-examiner.net
39 Enfield Road Poole BH15 3LJ
Date: ______________________________
9
## **KINGSTON LIBERAL SYNAGOGUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
______________________________________________________________________
|**Notes**
**Income from:**
Charitable activities:
Donations, gifts and legacies
3
Subscriptions
4
Investment income
5
Other income
6
**Total income**
**Expenditure on:**
Charitable activities
7
**Total expenditure**
Net (loss)/gain on investments
**Net (expenditure)/income for**
**the year**
**Transfer between funds**
15
**Net movement in funds**
**Reconciliation of funds:**
Funds brought forward
**Funds carried forward**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022 Total 2021**
**(restated)**
£
£
£
£
20,640
47,425
68,065
53,549
103,787
-
103,787
102,622
902
-
902
229
37,124
-
37,124
21,837|
|---|---|
||**162,453**
**47,425**
**209,878**
**178,237**
184,023
44,387
228,410
176,882|
||**184,023**
**44,387**
**228,410**
**176,882**
-
(5,548)
(5,548)
3,014|
||**(21,570)**
**(2,510)**
**(24,080)**
**4,369**|
||-
-
-
-|
||**(21,570)**
**(2,510)**
**(24,080)**
**4,369**
207,245
171,456
378,701
374,332|
||**185,675**
**168,946**
**354,621**
**378,701**|
All activities derive from continuing operations.
The notes set out on pages 12 to 23 form an integral part of these accounts.
10
## **KINGSTON LIBERAL SYNAGOGUE**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2022**
|_______________________________
Notes
**FIXED ASSETS**
Tangible fxed assets
10
**CURRENT ASSETS**
Stocks
11
Debtors
12
Investments
13
Cash at bank and in hand
CREDITORS: amounts falling due
within one year
14
**NET CURRENT ASSETS**
**NET ASSETS**
**THE FUNDS OF THE CHARITY**
Restricted funds
15
Unrestricted funds
15
**TOTAL FUNDS**|_______________________________________
**2022**
**2021**
£
£
£
£
80,821
82,195
3,941
6,159
45,588
71,800
29,460
35,008
217,540
208,838
296,529
321,805
(22,729)
(25,299)
273,800
296,506
**354,621**
**378,701**
168,946
171,456
185,675
207,245
**354,621**
**378,701**|_______________________________________
**2022**
**2021**
£
£
£
£
80,821
82,195
3,941
6,159
45,588
71,800
29,460
35,008
217,540
208,838
296,529
321,805
(22,729)
(25,299)
273,800
296,506
**354,621**
**378,701**
168,946
171,456
185,675
207,245
**354,621**
**378,701**|
|---|---|---|
||||
|||**378,701**|
|||171,456
207,245|
|||**378,701**|
Approved by the trustees on ________________________________________ .
**Craig Simmons Rebecca Singerman-Knight co-Chair co-Chair**
The notes set out on pages 12 to 23 form an integral part of these accounts.
11
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **1 Accounting policies**
## **Basis of preparation and accounting convention**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued on 16 July 2014), as amended by Update Bulletin 2 published in October 2018, effective for accounting periods beginning on or after 1 January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). This has been done to accord with current best practice.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
## **Donated goods, facilities and services**
Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. There were no such donations during the year in question. In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees and volunteers is not recognised with any monetary value.
## **Fund accounting**
- ❏ Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
- ❏ Designated funds are unrestricted funds set aside by the Council for particular purposes.
- ❏ Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
12
**KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Allocating costs to activities**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's charitable activities.
## **Tangible fixed assets**
Tangible fixed assets are written off over the expected useful life of the asset, on a straight-line basis at rates of between 2% and 25% per annum. Individual items costing less than £1,000 are not treated as fixed assets.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
All liabilities are recognised as at the end of the financial year.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
13
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **3 Donations, gifts and legacies**
|General donations
Kol Nidrei appeal (note 3a)
Gift aid on Kol Nidrei appeal (note 3a)
Gift aid on general donations
Eastern Europe fund
Henry Rollin fund
Morris Hornfeld fund
Garden fund|**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
13,275
-
13,275
25,300
3,544
10,756
14,300
15,985
1,154
2,308
3,462
2,781
2,667
-
2,667
(9,382)
-
1,959
1,959
1,013
-
625
625
-
-
-
-
193
-
-
-
125
-
81
81
100
-
2,270
2,270
2,075
-
2,500
2,500
2,844
-
25,934
25,934
12,515
-
992
992
-
**20,640**
**47,425**
**68,065**
**53,549**
_27,421_
_26,128_
_53,549_
**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
5,921
-
5,921
11,503
-
11,841
11,841
7,263
(1,223)
1,223
-
-|
|---|---|
|Tree of Life fund||
|Board of Deputies charity fund
Rabbi's discretionary fund
Funeral reserve fund
Leo Baeck College fund
_Total 2021_
**3a Kol Nidrei appeal**
For KLS general purposes
For nominated external charities
Allocation adjustment for prior years
_Total 2021_||
||**4,698**
**13,064**
**17,762**
**18,766**|
||_11,503_
_7,263_
_18,766_|
14
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **4 Subscriptions**
|Subscriptions receivable
Gift aid on subscriptions
_Total 2021_
**5**
**Investment income**
Interest on bank accounts
_Total 2021_
**6**
**Other income**
Nursery and other venue hire charges
Shop
Social events
Communal Seder (note 6a)
100 Club
High Holy Day non-member tickets
Rabbinic fees charged to non-members
Miscellaneous income
_Total 2021_|**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
85,422
-
85,422
81,924
18,365
-
18,365
20,698
**103,787**
**-**
**103,787**
**102,622**
_102,622_
_-_
_102,622_
**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
902
-
902
229
**902**
**-**
**902**
**229**
_228_
_1_
_229_
**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
34,780
-
34,780
23,399
(3,683)
-
(3,683)
(3,187)
1,730
-
1,730
376
1,119
-
1,119
30
318
-
318
654
1,040
-
1,040
-
1,620
-
1,620
-
200
-
200
565|
|---|---|
||**37,124**
**-**
**37,124**
**21,837**|
||_21,837_
_-_
_21,837_|
15
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
|**6a Communal Seder**
Seder direct fundraising
Seder expenses
_Total 2021_
**7 Expenditure on charitable activities**
Rabbinic salary
Other rabbinic costs (note 7a)
Religion school salaries
Religion school expenses
Service expenses
Music costs
Funeral costs (note 7b)
Liberal Judaism affliation fees
Administrative expenses (note 7c)
Other direct charitable expenditure
**7a Other rabbinic costs**
Social security costs
Pension contributions
Rabbi's health insurance
Rabbi's travel and subsistence expenses
Expenditure on rabbi's discretionary fund
Second rabbi costs|**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
1,586
-
1,586
30
(467)
-
(467)
-|
|---|---|
||**1,119**
**-**
**1,119**
**30**|
||_30_
_-_
_30_
**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
58,106
-
58,106
53,371
16,017
845
16,862
8,943
3,755
-
3,755
3,900
106
-
106
190
1,130
-
1,130
460
6,353
-
6,353
5,677
-
25,434
25,434
12,198
21,595
-
21,595
20,427
76,961
-
76,961
64,802
-
18,108
18,108
6,914|
||**184,023**
**44,387**
**228,410**
**176,882**|
||**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
1,984
-
1,984
(2,644)
7,624
-
7,624
5,192
1,895
-
1,895
1,452
3,714
-
3,714
3,295
-
845
845
1,524
800
-
800
124
**16,017**
**845**
**16,862**
**8,943**|
16
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
|**7b Funeral costs**
Total cost of funeral expenses
Additional non scheme expenses
recovered from members
Funeral costs for non scheme members
**7c Administrative expenditure**
Administration staff costs
Caretaking, cleaning and refuse collection
Electricity and water
Telephone
Insurance
Printing, postage and stationery
Website
Depreciation
Property repairs and maintenance
Gardening
Sundries
Subscriptions
Accountancy and bookkeeping fees
Independent examination fee
Bank and payment collection charges
Library
Legal fees|**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
-
26,924
26,924
12,198
-
(3,990)
(3,990)
-
-
2,500
2,500
-|
|---|---|
||**-**
**25,434**
**25,434**
**12,198**|
||**Unrestricted**
**funds**
**Restricted**
**funds Total 2022 Total 2021**
**£**
**£**
**£**
**£**
18,575
-
18,575
17,076
4,975
-
4,975
4,731
10,918
-
10,918
9,123
2,186
-
2,186
1,126
7,693
-
7,693
6,897
2,424
-
2,424
2,523
300
-
300
369
1,374
-
1,374
5,583
9,182
-
9,182
6,798
401
-
401
-
5,979
-
5,979
159
803
-
803
633
8,145
-
8,145
8,218
800
-
800
775
749
-
749
764
-
-
-
27
2,457
-
2,457
-
**76,961**
**-**
**76,961**
**64,802**|
17
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **8 Salary and staff costs**
|Gross salaries
Employer's NI and health insurance costs
Employer's pension contributions
**Staff headcount**
Rabbinic staff
Religion school staff
Administration staff|**2022**
**2021**
**£**
**£**
78,944
73,095
5,046
(228)
7,949
5,480|
|---|---|
||**91,939**
**78,347**|
||**2022**
**2021**
1
1
2
2
1
1|
||**4**
**4**|
The charity considers its key management personnel to be the Rabbi and the trustees who are executive officers on Council. Of these only the Rabbi is paid; all trustees work on a voluntary basis. The total employment benefits including employer pension and employer healthcare contributions of the key management personnel amounted to £67,625 (2021: £60,015). The number of employees with employee benefits in excess of £60,000 was 1 (2021: 1).
## **9 Independent examiner’s remuneration**
|**Independent examiner’s remuneration**|||
|---|---|---|
||**2022**|**2021**|
||£|£|
|Examiner's fee|800|775|
18
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
## **10 Tangible fixed assets**
|**Tangible fxed assets**||
|---|---|
|_Cost_
At 1st January 2022
At 31st December 2022
_Depreciation_
At 1st January 2022
Provided during the year
At 31st December 2022
_Net book value_
At 31st December 2022
At 1st January 2022|**Freehold**
**property**
**Religious**
**regalia**
**Fixtures &**
**fttings**
**Electronic**
**equipment**
**Total**
£
£
£
£
£
94,263
11,694
54,816
14,424
175,197|
||94,263
11,694
54,816
14,424
175,197|
||12,837
11,694
54,816
13,655
93,002
605
-
-
769
1,374|
||13,442
11,694
54,816
14,424
94,376|
||-|
||**80,821**
**-**
**-**
**-**
**80,821**|
||81,426
-
-
769
82,195|
Included in freehold property is freehold land at a cost of £64,000 which is not depreciated.
## **11 Stocks**
|Gift shop
Prayer books for resale
**12 Debtors**
Trade debtors
Prepayments
Other debtors
Accrued subscriptions income|**2022**
**2021**
**£**
**£**
3,033
1,513
908
4,646|
|---|---|
||**3,941**
**6,159**|
||**2022**
**2021**
**£**
**£**
9,056
14,745
-
2,500
28,197
54,555
8,335
-|
||**45,588**
**71,800**|
19
**KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
Other debtors included £25,708 (2021: £54,555) in respect of gift aid recoverable.
## **13 Investment - current assets**
|Market value as at 1st January 2022
(Loss)/gain in the year
**Market value as at 31st December 2022**
Investments at market value comprised:
UK bonds and equities
Historical costs as at 31 December 2022
All investments are listed UK securities.
**Creditors: amounts falling due within one year**
Taxation and social security
Accruals and deferred income
Wages and other creditors|**2022**
**2021**
**£**
**£**
35,008
31,994
(5,548)
3,014|
|---|---|
||**29,460**
**35,008**|
||29,460
35,008|
||21,700
21,700|
||**2022**
**2021**
**£**
**£**
2,416
2,936
15,347
19,049
4,966
3,314|
||**22,729**
**25,299**|
## **14 Creditors: amounts falling due within one year**
20
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
|**15 Fund analysis - current year**|Balance
1st Jan
2022|Income|Expenses|Investment
Gain/(Loss)|Balance
31st Dec
2022|
|---|---|---|---|---|---|
||£|£|£|£|£|
|Unrestricted legacy fund|16,000|-|-|-|16,000|
|Unrestricted general fund|191,245|162,453|(184,023)|-|169,675|
|Total unrestricted funds|207,245|162,453|(184,023)|-|185,675|
|Restricted funds:||||||
|Alison Morland fund|6,690|-|-|15|6,705|
|Kader Memorial fund|3,962|-|-|9|3,971|
|Liselotte Hirschfeld fund|24,356|-|-|(5,572)|18,784|
|KLS charity fund|1,140|-|-|-|1,140|
|Rabbi’s discretionary fund|16,141|2,500|(845)|-|17,796|
|Funeral reserve|42,243|25,934|(25,434)|-|42,743|
|Eastern Europe fund|13,750|1,959|(10,513)|-|5,196|
|Scroll repair fund|202|-|-|-|202|
|Building appeal fund|211|-|-|-|211|
|High Holy Day appeal fund|10,284|13,064|(2,421)|-|20,927|
|Doroteinu fund|512|-|-|-|512|
|National Holocaust Memorial fund|669|-|-|-|669|
|Pam Fletcher Jones fund|197|-|-|-|197|
|Mavis Robinson fund|4,046|-|-|-|4,046|
|Morris Hornfeld fower fund|313|-|(20)|-|293|
|Henry Rollin fund|221|625|(500)|-|346|
|Tree of Life fund|1,180|81|(10)|-|1,251|
|Religion School fund|951|-|-|-|951|
|Czech Scroll fund|6,250|-|-|-|6,250|
|Mosaic fund|1,166|-|-|-|1,166|
|Library fund|3,204|-|-|-|3,204|
|Garden fund|1,224|-|-|-|1,224|
|Security fund|250|-|-|-|250|
|Synagogue fund|11,161|-|(1,382)|-|9,779|
|KLS development fund|16,883|-|-|-|16,883|
|Building fund|1,250|-|-|-|1,250|
|Board of Deputies fund|-|2,270|(2,270)|-|-|
|Leo Baeck College fund|-|992|(992)|-|-|
|Restricted legacy fund|3,000|-|-|-|3,000|
|Total restricted funds|171,456|47,425|(44,387)|(5,548)|168,946|
|||||||
|Total funds|378,701|209,878|(228,410)|(5,548)|354,621|
21
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
|**Fund analysis - prior year**
Unrestricted legacy fund
Unrestricted general fund
Total unrestricted funds
Restricted funds:
Alison Morland fund
Kader Memorial fund
Liselotte Hirschfeld fund
KLS charity fund
Rabbi’s discretionary fund
Funeral reserve
Eastern Europe fund
Scroll repair fund
Building appeal fund
High Holy Day appeal fund
Doroteinu fund
National Holocaust Memorial fund
Pam Fletcher Jones fund
Mavis Robinson fund
Morris Hornfeld fower fund
Henry Rollin fund
Tree of Life fund
Religion School fund
Czech Scroll fund
Mosaic fund
Library fund
Garden fund
Security fund
Synagogue fund
KLS development fund
Building fund
Board of Deputies fund
Restricted legacy fund
Total restricted funds
Total funds|Balance
1st Jan
2021
Income ExpensesInvestment
Gain/(Loss)
Balance
31st Dec
2021
£
£
£
£
£
16,000
-
-
-
16,000
195,383
152,108 (156,246)
-
191,245|
|---|---|
||211,383
152,108(156,246)
-
207,245|
||6,406
-
-
284
6,690
2,497
-
-
1,465
3,962
23,091
-
-
1,265
24,356
1,140
-
-
-
1,140
14,821
2,844
(1,524)
-
16,141
41,926
12,515
(12,198)
-
42,243
12,737
1,013
-
-
13,750
202
-
-
-
202
211
-
-
-
211
7,681
7,263
(4,660)
-
10,284
512
-
-
-
512
669
-
-
-
669
197
-
-
-
197
4,046
-
-
-
4,046
120
193
-
-
313
221
-
-
-
221
1,092
100
(12)
-
1,180
951
-
-
-
951
6,250
-
-
-
6,250
1,166
-
-
-
1,166
3,204
-
-
-
3,204
1,265
125
(166)
-
1,224
250
-
-
-
250
11,161
-
-
-
11,161
16,883
-
-
-
16,883
1,250
-
-
-
1,250
-
2,076
(2,076)
-
-
3,000
-
-
-
3,000|
||162,949
26,129
(20,636)
3,014
171,456|
|||
||374,332
178,237(176,882)
3,014
378,701|
22
## **KINGSTON LIBERAL SYNAGOGUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
____________________________________________________________________________________________________________________________________________
|**16 Net assets by funds**
**At 31st December 2022**
Tangible fxed assets
Current assets
Creditors due within one year
Net assets
**Prior year**
**At 31st December 2021**
Tangible fxed assets
Current assets
Creditors due within one year
Net assets|**Unrestricted**
**Restricted**
**2022 Total**
**£**
**£**
**£**
80,821
-
80,821
127,583
168,946
296,529
(22,729)
-
(22,729)|
|---|---|
||185,675
168,946
**354,621**|
||**Unrestricted**
**Restricted**
**2021 Total**
**£**
**£**
**£**
82,195
-
82,195
150,349
171,456
321,805
(25,299)
-
(25,299)|
||207,245
171,456
**378,701**|
## **17 Related party transactions**
There were no related parties.
23