KINGSTON LIBERAL SYNAGOGUE
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Charity No: 270792
KINGSTON LIBERAL SYNAGOGUE
Contents
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Trustees | 2 - 9 |
| Report of the Independent Examiner | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Notes to the Financial Statements | 13 - 25 |
KINGSTON LIBERAL SYNAGOGUE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees from 1 January 2024 to the date of this report
Chair: Craig Simmons (co-Chair until 11 May 2025) Rebecca Singerman-Knight (co-Chair until 11 May 2025) Steve Farrer (Chair from 11 May 2025) Deputy Chair: Sara Alston (trustee from 2 December 2024, Deputy Chair from 11 May 2025) Secretary: Louisa Michelson (until 12 May 2024) Tina Higgins (from 11 May 2025) Treasurer: Philip Hyman Others: Philip Lyons (until 19 April 2025) Brian Plaskow Nicola Claire (until 6 April 2025) Barbara Richards Robyn Harris (from 12 May 2024) Alexander Heinz (from 12 May 2024) Shimon Morad (from 12 May 2024) Joshua Wuggenig (from 7 April 2025) Emily Zinkin (from 11 May 2025) Ray Stone (from 8 June 2025) Charity registered number 270792 Principal Office Rushett Road Long Ditton Surrey KT7 0UX Independent Examiner Jason Foxwell independent-examiner.net 12 Hillbourne Road Poole Dorset BH17 7JB Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2024. 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
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a. The Objects of the Synagogue shall be:-
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to advance Liberal Judaism;
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to provide, arrange and conduct religious education; and –
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to pursue any other charitable purpose.
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b. In furtherance of the above Objects the trustees may:
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provide and maintain a Synagogue and conduct religious services including the solemnisation of marriages, burial and cremation;
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involve the Synagogue actively in the life of the local community; and
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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, 5 September 2021, and 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 15 Trustees. Trustees hold office for a term of two years, after which they may seek re-election. The Chair or co-Chairs are 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.
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Prior to nomination, the Chair or one of the co-Chairs 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 is 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 12 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 co-Chairs met 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.
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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
2024 was another very busy year. The Synagogue’s key achievements during the year are summarised below.
Education
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Continuing weekly face-to-face lessons for our Beiteinu students and additional creative learning activities including Tu Bishvat seder, Chanukah family event and a Purimspiel
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Kinderlech, a pre-Beiteinu baby and toddler group, meets monthly
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Relaunch of Kabbalat Torah group for post-Bnei Mitzvah 13-16 year-olds
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Retention of all Beiteinu staff from 2023
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Continuing parent/carer meetings at the start of each term
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Clearance of creche room to allow use as an additional classroom
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Weekly online adult classes in Hebrew for Beginners, Biblical Hebrew, Biblical Aramaic, and Exploring Judaism for people wishing to convert or deepen their Jewish knowledge
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Continuation of a monthly discussion group.
Religious activities
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Monthly cycle of service formats including choral and family services, chavurah suppers, member-hosted Shabbat @ Home services, guitar-led, spiritual Ruchani services, and the occasional study and discussion session
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26 lay-led services
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Introduction of Art Shabbats allowing attendees to express themselves artistically on the theme of the week’s Torah reading
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Hosting of a Friday night rock service and choral Pride Shabbat
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Guest speakers from Citizens UK, Itach-Ma’aki – Women Lawyers for Social Justice, and the AJEX – the Jewish Military Association
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Two members gave talks: on the history of KLS’s ner tamid, and a member’s story as a Kindertransport survivor
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Livestreaming of services for the benefit of members unable to attend in person
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Celebration of Jewish festivals including a fancy dress Purimspiel, choral Tu Bishvat, Pesach, Yom HaShoah, Simchat Torah and Chanukah, reflective Yom HaAtzmaut, interfaith Mimouna, creative Shavuot, a party and member-hosted candle-lighting ceremony at Chanukah, and communal seders at Tu Bishvat and Pesach
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High Holy Day services led by Rabbi Daniel Lichman
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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Introduction of events targeted at young adults, starting with a homecomers’ Shabbat in Chanukah
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An evening of reflection to mark one year since October 7
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Family service commemorating our Czech memorial scrolls
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Farewell service for Rabbi René, attended by local civic and faith leaders including the mayor of Kingston-upon-Thames and deputy mayor of Elmbridge
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Farewell service for Rebekka Wedell, KLS’s music director from 2013 to 2024, and a service celebrating the work of the KLS choir under her leadership
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Lifecycle celebrations with special blessings and kiddushim including seven admissions to Judaism and five Bnei Mitzvah
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Seven member funerals.
Wider community
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Funds raised from our 2023 High Holy Day Appeal were distributed to
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Air Ambulance Charity Kent Sussex Surrey
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Alzheimer’s Society
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Karen Morris Memorial Trust – supports leukaemia patients and their families
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Kisharon Langdon – a Jewish learning disability and autism community
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Leo Baeck College – trains Progressive Jewish rabbis and teachers
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Noah’s Ark Children’s Hospice
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Refugees at Home – connecting people with a spare room to refugees and people seeking asylum who are in need of somewhere to stay
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UK Friends of the Bereaved Families Forum (Israeli-Palestinian) – dialogue, reconciliation and peace
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United Jewish Israel Appeal – empowers young people to connect with Israel
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Youth Aliyah Child Rescue – supports at-risk children in Israel
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Funds raised from a Purim Extravaganza were distributed to
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Jewish Women’s Aid – serving Jewish women and children affected by domestic and sexual violence
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SPEAR – supporting homeless people in South West London
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KLS also donated from other funds raised from members to
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Children of the Light project organised by the Mannheim Jewish Community in Germany for survivors of terrorist attacks at the Nova Music Festival on 7 October
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○ Kisharon Langdon
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Holocaust Memorial Day workshops for schools, in which over 1,000 local school students hear a survivor, or descendant, speak about their experiences and take part in workshops to help them reflect on what they heard
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The KLS choir sang at two external events:
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the annual commemoration of Holocaust Memorial Day for the Borough of Kingston hosted by the Kingston Faith and Belief Forum
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a concert at Finchley Progressive Synagogue to raise funds for Generation 2 Generation, a charity that helps the descendants of Holocaust survivors tell their family’s history
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In partnership with RBKares, and assisted by friends from other local faith groups, we ran a Warmer in Winter initiative as part of Mitzvah Day, repurposing old pillowcases to make tote bags and filling them with supplies to help people in need cope with the winter weather
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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The Dialogue Society joined us for a Mimouna themed supper
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We hosted
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a talk by the founder of The Third Narrative, a joint Israeli/Palestinian organisation working towards peaceful coexistence in Israel-Palestine
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an online talk by the director of development from the Israel Religious Action Center
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a listening session with Sir Ed Davey, MP for Kingston and Surbiton, on the first anniversary of October 7
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Throughout the year, KLS acted as a hub for food donations, which were subsequently delivered to Richmond Aid
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KLS was represented at
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interfaith presentations with the Dialogue Society and All Saints Kingston at local primary schools
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a civic Iftar meal at Kingston Guildhall, organised by the Dialogue Society and hosted by the mayor of Kingston-upon-Thames
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a solidarity mission to Israel jointly organised by the World Union of Progressive Judaism and Arzenu
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a special service at Westminster Synagogue to mark the 60th anniversary of the Czech Memorial Scrolls Trust
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the Board of Deputies of British Jews by Rebecca Singerman-Knight following her election as a Deputy by members at the KLS Annual General Meeting
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Diane Snapper, KLS’s administrator, talked about Chanukah to the children of Little Bears Day Care, which hires part of our premises during the week
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We increased our team of volunteer guides to eight, and they introduced Judaism and Jewish life to children from 40 different groups in 12 organisations from schools to a beavers group
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We hosted an event for children and staff from St Mary’s Primary School for which the KLS building was their original home 150 years ago.
Social and cultural activities
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Art Fair and introduction of an Art Wall both featuring artwork by KLS members, family and friends
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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:
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A concert by Daniel Cainer
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Garden games party hosted by one of our member families
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Annual supper quiz
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Trips to the theatre, an art gallery and a comic show
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A trip to the Horton to hear a talk from Maria Rollin about the psychiatric work of her late husband, Dr Henry Rollin
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A walk in the Surrey countryside
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A trip to Wisley Glow
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Bookcrashers, our book group, met monthly.
Membership
- We welcomed 12 new joiners during the year to our warm, friendly and inclusive community.
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Care
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Rabbi René, then Rabbi Lev, and our Keeping in touch team volunteers maintained regular contact with our more vulnerable members in their homes, hospitals and care homes
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Monthly hosting of a Memory Way Café, in association with another local synagogue, providing an opportunity for people living with dementia, together with their family carer, to socialise and share experiences in an informal, relaxed setting. Entertainment is also provided at most of the monthly meetings
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Monthly seniors coffee group, meeting at a local venue
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We organised a Chanukah magic and tea party.
Marketing
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Prominent features in the local and national press and across social media
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Articles about community events and festivals in our weekly bulletin.
Premises and infrastructure
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Further work on a project to improve the design of the sanctuary
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Improvements to the security of the synagogue premises including upgraded CCTV and lighting, blast filming of windows, and regular professional guarding
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Regular building maintenance and repairs
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Replacement of lighting with LEDs
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Opening of Mike Barnato meeting room for community meetings and functions
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Maintenance of the Kehillah Garden by volunteers in the Garden Group
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Completion of community project to construct a mosaic for the Kehillah Garden.
Staffing
- Recruitment of Rabbi Lev Taylor as full-time minister from 16 October.
FINANCIAL REVIEW
During the year the income for the charity was £307,600 (2023: £265,901) while the expenditure was £240,996 (2023: £236,831). The total fund balance increased to £453,493 (2023: £385,340) and comprised unrestricted funds of £217,412 (2023: £198,723) and restricted funds of £236,081 (2023: £186,617).
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.
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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 £123,430 (2023: £102,449). 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 2025 and beyond, we plan to continue progressing actions and identifying new initiatives to work towards the vision Council agreed in 2022:
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Meet the diverse spiritual needs of our members
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Establish KLS as a Jewish educational hub for our area
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Improve links with the wider community – local neighbours, faith groups, civic and partner organisations
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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
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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
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further improve our governance and risk management
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increase fundraising and encourage more legacies to protect KLS’s future finances
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find additional sources of income to reduce dependence on membership fees and rental income.
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KINGSTON LIBERAL SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
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:
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select suitable accounting policies and then apply them consistently
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observe the methods and principles in the Charities SORP
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make judgements and accounting estimates that are reasonable and prudent
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
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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 28 July 2025 and signed on their behalf by:
Steve Farrer Chair
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KINGSTON LIBERAL SYNAGOGUE
INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024.
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:
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examine the accounts under section 145 Charities Act
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follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act
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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 view’ 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:
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1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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have not been met; or
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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 FCCA FCIE
independent-examiner.net 12 Hillbourne Road Poole BH17 7JB
Date: 30 July 2025
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KINGSTON LIBERAL SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Income from: Charitable activities: Donations, grants and legacies 3 Subscriptions 4 Investment income 5 Other income 6 Total income Expenditure on: Charitable activities 7 Total expenditure Net gains on investments Net 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 2024 Total 2023 £ £ £ £ 25,153 80,186 105,339 78,450 122,679 - 122,679 118,387 3,632 7,777 11,409 7,656 68,173 - 68,173 61,408 |
|---|---|
| 219,637 87,963 307,600 265,901 200,948 40,048 240,996 236,831 |
|
| 200,948 40,048 240,996 236,831 - 1,549 1,549 1,649 |
|
| 18,689 49,464 68,153 30,719 |
|
| - - - - |
|
| 18,689 49,464 68,153 30,719 198,723 186,617 385,340 354,621 |
|
| 217,412 236,081 453,493 385,340 |
All activities derive from continuing operations.
The notes set out on pages 13 to 25 form an integral part of these accounts.
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KINGSTON LIBERAL SYNAGOGUE
BALANCE SHEET AS AT 31 DECEMBER 2024
| Notes FIXED ASSETS Tangible fixed 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 |
2024 2023 £ £ £ £ 93,982 96,274 3,056 3,265 119,686 83,553 14,428 12,879 241,348 223,461 378,518 323,158 (19,007) (34,092) 359,511 289,066 453,493 385,340 236,081 186,617 217,412 198,723 453,493 385,340 |
2024 2023 £ £ £ £ 93,982 96,274 3,056 3,265 119,686 83,553 14,428 12,879 241,348 223,461 378,518 323,158 (19,007) (34,092) 359,511 289,066 453,493 385,340 236,081 186,617 217,412 198,723 453,493 385,340 |
|---|---|---|
| 378,518 (19,007) |
||
| 385,340 | ||
| 186,617 198,723 |
||
| 385,340 |
Approved by the trustees on 28 July 2025 and signed on their behalf by:
Steve Farrer Philip Hyman Chair Treasurer
The notes set out on pages 13 to 25 form an integral part of these accounts.
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KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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
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❏ Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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❏ Designated funds are unrestricted funds set aside by the Council for particular purposes.
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❏ Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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.
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KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3 Donations, grants and legacies
| General donations Gift aid on general donations Donations from school and club visits Kol Nidrei appeal (note 3a) Gift aid on Kol Nidrei appeal (note 3a) Mosaic fund Garden fund Tree of Life fund Board of Deputies fund Rabbi's discretionary fund Synagogue fund KLS Charity fund Scroll recovering fund Funeral reserve fund Leo Baeck College fund National Holocaust Memorial fund Solar energy fund Security fund Total 2023 3a Kol Nidrei Appeal For KLS general purposes For nominated external charities Total 2023 |
Unrestricted funds Restricted funds Total 2024 £ £ £ 14,736 - 14,736 2,966 - 2,966 1,062 - 1,062 5,151 9,473 14,624 1,238 2,268 3,506 - - - - - - - 1,006 1,006 - 2,407 2,407 - 2,500 2,500 - 35,013 35,013 - 809 809 - - - - 16,256 16,256 - 1,049 1,049 - 63 63 - 1,500 1,500 - 7,842 7,842 |
Total 2023 £ 14,426 2,098 690 15,321 3,419 150 25 (12) 2,388 280 21,250 825 1,250 15,296 1,044 - - - |
|---|---|---|
| 25,153 80,186 105,339 |
78,450 | |
Total 2023 £ 6,101 12,639 |
||
| 23,315 55,135 78,450 |
||
| Unrestricted funds Restricted funds Total 2024 £ £ £ 6,389 - 6,389 - 11,741 11,741 |
||
| 6,389 11,741 18,130 |
18,740 | |
| 6,101 12,639 18,740 |
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KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4 Subscriptions
| Subscriptions | ||
|---|---|---|
| Subscriptions receivable Gift aid on subscriptions Total 2023 |
Unrestricted funds Restricted funds Total 2024 £ £ £ 100,667 - 100,667 22,012 - 22,012 |
Total 2023 £ 95,530 22,857 |
| 122,679 - 122,679 |
118,387 | |
| 118,387 - 118,387 |
5 Investment income
| Investment income | ||
|---|---|---|
| Interest on bank accounts Total 2023 Other income Nursery and other venue hire charge Shop Social events Communal Seder (note 6a) 100 Club High Holiday non-member tickets Rabbinic fees charged to non-members Miscellaneous income Total 2023 |
Unrestricted funds Restricted funds Total 2024 £ £ £ 3,632 7,777 11,409 |
Total 2023 £ 7,656 |
Total 2023 £ 54,522 683 1,746 887 618 965 1,187 800 |
||
| 3,561 4,095 7,656 |
||
| Unrestricted funds Restricted funds Total 2024 £ £ £ 63,200 - 63,200 368 - 368 944 - 944 959 - 959 760 - 760 785 - 785 620 - 620 537 - 537 |
||
| 68,173 - 68,173 |
61,408 | |
| 61,408 - 61,408 |
6 Other income
16
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 6a Communal Seder Seder direct fundraising Seder expenses Total 2023 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 affiliation fees Board of Deputies representative fees Administrative expenses (note 7c) Other direct charitable expenditure |
Unrestricted funds Restricted funds Total 2024 £ £ £ 1,270 - 1,270 (311) - (311) |
Unrestricted funds Restricted funds Total 2024 £ £ £ 1,270 - 1,270 (311) - (311) |
Total 2023 £ 1,160 (273) |
|---|---|---|---|
| 959 - 959 |
887 | ||
| 887 - 887 |
|||
| 200,948 40,048 240,996 236,831 |
17
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 7a Other rabbinic costs Social security costs Pension scheme contributions Rabbi's travel and subsistence expenses |
Unrestricted funds Restricted funds Total 2024 Total 2023 £ £ £ £ 2,566 - 2,566 3,126 4,437 - 4,437 6,534 1,737 - 1,737 2,310 - 1,524 1,524 6,478 8,445 - 8,445 463 |
|---|---|
| Expenditure on rabbi's discretionary fund | |
| Second rabbi costs | |
| 17,185 1,524 18,709 18,911 |
| 7b Funeral costs Total cost of funeral expenses Additional non scheme costs recovered from members |
Unrestricted funds Restricted funds Total 2024 Total 2023 £ £ £ £ - 14,901 14,901 13,370 - (1,585) (1,585) (405) |
|---|---|
| - 13,316 13,316 12,965 |
| 7c Administrative expenditure | ||||
|---|---|---|---|---|
| Unrestricted | Restricted |
|||
| funds | funds | Total 2024 | Total 2023 | |
| £ | £ | £ | £ | |
| Administration staff costs | 20,394 | - | 20,394 | 19,746 |
| Electricity and water | 21,542 | - | 21,542 | 17,898 |
| Telephone | 1,504 | - | 1,504 | 1,262 |
| Caretaking, cleaning and refuse collection | 6,764 | - | 6,764 | 6,137 |
| Property repairs and maintenance | 10,633 | - | 10,633 | 8,971 |
| Gardening expenses | 1,236 | - | 1,236 | 143 |
| Security guarding costs | 563 | - | 563 | - |
| Accountancy and bookkeeping fees | 11,759 | - | 11,759 | 13,185 |
| Independent examination fee | 750 | - | 750 | 700 |
| Legal and professional fees | 1,750 | - | 1,750 | 1,859 |
| Bank charges and payment collection fees | 587 | - | 587 | 772 |
| Printing, postage and stationery | 2,044 | - | 2,044 | 2,444 |
18
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Website and marketing costs 458 - 458 509 IT support and software costs 60 - 60 283 Library expenses - - - 60 Insurance 8,029 - 8,029 8,020 Subscriptions paid 495 - 495 550 Miscellaneous expenses 714 - 714 353 - Depreciation charges 2,292 2,292 1,463 91,574 - 91,574 84,355
8 Staff costs
| Staff costs | |
|---|---|
| Gross salaries Social security costs Employer's pension scheme contributions Average number of employees Rabbinic staff Religion school staff Administration staff |
Total 2024 Total 2023 £ £ 81,476 88,018 3,042 3,746 4,835 6,909 |
| 89,353 98,673 |
|
| 2024 2023 1 1 1 2 1 1 |
|
| 3 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, with all trustees working on a voluntary basis. Total employment costs, including employer National Insurance and pension costs of the key management personnel amounted to £64,721 (2023: £74,516).
The number of employees with employee benefits in excess of £60,000 was Nil (2023: 1).
9 Independent examiner's remuneration
| Independent examination fee | 2024 2023 £ £ 750 750 |
|---|---|
19
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10 Tangible fixed assets
| Cost At 1st January 2024 At 31st December 2024 Depreciation At 1st January 2024 Provided during the year At 31st December 2024 Net book value At 31st December 2024 At 1st January 2024 |
Freehold property Religious regalia Fixtures & fittings Electronic equipment £ £ £ £ 94,263 11,694 71,732 14,424 |
Total £ 192,113 |
|---|---|---|
| 94,263 11,694 71,732 14,424 |
192,113 | |
| 14,063 11,694 55,658 14,424 600 - 1,692 - |
95,839 2,292 |
|
| 14,663 11,694 57,350 14,424 |
98,131 | |
| 79,600 - 14,382 - |
93,982 | |
| 80,200 - 16,074 - |
96,274 |
Included in freehold property is freehold land at a cost of £64,000 (2023: £64,000) which is not depreciated.
11 Stocks
| Gift shop Prayer books for resale |
2024 2023 £ £ 2,587 2,738 469 527 |
|---|---|
| 3,056 3,265 |
20
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 12 Debtors Trade debtors Subscriptions due Gift aid recoverable Other debtors Prepayments and accrued income 13 Investments - current assets Market value as at 1st January 2024 Disposal proceeds in the year Gain in the year Market value as at 31st December 2024 Investments at market value comprised: UK equities All investments are listed UK securities. 14 Creditors: amounts falling due within one year Trade creditors Taxation and social security Other creditors Accruals and deferred income |
2024 2023 £ £ - 8,572 752 694 67,393 55,535 1,729 2,205 49,812 16,547 |
|---|---|
| 119,686 83,553 |
|
| 2024 2023 £ £ 12,879 29,460 - (18,230) 1,549 1,649 |
|
| 14,428 12,879 |
|
| 12,428 12,879 |
|
| 2024 2023 £ £ 2,965 9,345 2,502 3,347 4,518 10,012 9,022 11,388 |
|
| 19,007 34,092 |
21
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 15 Fund analysis - current 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 KLS High Holiday appeal fund Doroteinu fund National Holocaust Memorial fund Pam Fletcher Jones fund Mavis Robinson fund Morris Hornfeld fund Henry Rollin fund Tree of Life fund Religion School fund Czech Scroll fund Library fund Garden fund Security fund Synagogue fund KLS development fund Building fund Board of Deputies fund Leo Baeck College fund Scroll recovering fund Solar energy fund Restricted legacy fund Total restricted funds Total funds |
Balance 1st Jan 2024 Income Expenses Funds transfer Investment gain/(loss) Balance 31st Dec 2024 £ £ £ £ £ £ |
|---|---|
| 16,000 - - - - 16,000 182,723 219,637 (200,948) - - 201,412 |
|
| 198,723 219,637 (200,948) - - 217,412 |
|
| 8,206 - - - 1,036 9,242 4,673 - - - 513 5,186 18,540 898 - - - 19,438 1,140 809 (1,147) - - 802 12,108 3,098 (1,524) - - 13,682 46,697 18,791 (13,316) - - 52,172 10,373 503 - - - 10,876 202 - - - - 202 211 - - (211) - - 10,576 11,741 (10,576) - - 11,741 512 - - - - 512 669 63 (261) - - 471 197 - - - - 197 4,046 - - - - 4,046 293 - (293) - - - 346 - - - - 346 1,239 1,006 (469) (1,595) - 181 951 - - - - 951 6,462 313 - - - 6,775 3,204 - (870) - - 2,334 1,047 - (44) - - 1,003 250 7,842 (8,092) - - - 31,718 37,097 - 8,462 - 77,277 17,457 846 - (18,303) - - 1,250 - - (1,250) - - - 2,407 (2,407) - - - - 1,049 (1,049) - - - 1,250 - - - - 1,250 - 1,500 - 15,897 - 17,397 3,000 - - (3,000) - - |
|
| 186,617 87,963 (40,048) - 1,549 236,081 |
|
| 385,340 307,600 (240,996) - 1,549 453,493 |
22
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 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 KLS High Holiday appeal fund Doroteinu fund National Holocaust Memorial fund Pam Fletcher Jones fund Mavis Robinson fund Morris Hornfeld 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 Leo Baeck College fund Scroll recovering fund Restricted legacy fund Total restricted funds Total funds |
Balance 1st Jan 2023 Income Expenses Funds transfer Investment gain/(loss) Balance 31st Dec 2023 £ £ £ £ £ £ 16,000 - - - - 16,000 169,675 206,671 (193,623) - - 182,723 |
|---|---|
| 185,675 206,671 (193,623) - - 198,723 |
|
| 6,705 - - - 1,501 8,206 3,971 - - - 702 4,673 18,784 310 - - (554) 18,540 1,140 825 (825) - - 1,140 17,796 790 (6,478) - - 12,108 42,743 16,919 (12,965) - - 46,697 5,196 177 5,000 - - 10,373 202 - - - - 202 211 - - - - 211 20,927 12,639 (22,990) - - 10,576 512 - - - - 512 669 - - - - 669 197 - - - - 197 4,046 - - - - 4,046 293 - - - - 293 346 - - - - 346 1,251 (12) - - - 1,239 951 - - - - 951 6,250 212 - - - 6,462 1,166 150 (1,316) - - - 3,204 - - - - 3,204 1,224 25 (202) - - 1,047 250 - - - - 250 9,779 21,939 - - - 31,718 16,883 574 - - - 17,457 1,250 - - - - 1,250 - 2,388 (2,388) - - - - 1,044 (1,044) - - - - 1,250 - - - 1,250 3,000 - - - - 3,000 |
|
| 168,946 59,230 (43,208) - 1,649 186,617 |
|
| 354,621 265,901 (236,831) - 1,649 385,340 |
23
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Purposes of Funds
Unrestricted funds Legacy fund General fund
For furthering KLS’s aims as the trustees may determine For the general charitable purposes of running KLS
Restricted funds Alison Morland fund For helping young people of recognised merit Kader Memorial fund For helping young people learn about Israel Liselotte Hirschfeld fund For helping any person in need KLS Charity fund For general charitable grants Rabbi's Discretionary fund For furthering KLS’s aims as the rabbi may determine Funeral reserve To meet the funeral costs of deceased members who were within the synagogue's funeral scheme Eastern Europe fund To support emergent congregations in central and eastern Europe Scroll repair fund To fund repairs to the KLS scrolls Building appeal fund To fund improvements to the KLS building High Holy Day appeal fund Funds collected annually to support external charities as nominated by members and selected by Council Doroteinu To fund speakers and other costs of events organised by our care team (KIT) National Holocaust Memorial fund To fund catering and support costs associated with the annual Holocaust Memorial Day workshops for schools Pam Fletcher Jones fund For helping children attend Liberal Judaism (LJ) spring camp Mavis Robinson fund For children to attend LJ summer camp Morris Hornfeld flower fund To provide flowers for the synagogue during the High Holy Days Henry Rollin fund For children to attend LJ summer camp Tree of Life fund To fund improvements to the sanctuary after the costs of engraving leaves on the Tree of Life artwork have been met Religion School fund For Religion School development projects Czech Scroll fund To fund repairs to scrolls loaned to KLS from the Memorial Scrolls Trust Mosaic fund To fund maintenance of and additions to mosaic artwork for permanent display at KLS Library fund For developing the KLS library Garden fund To fund permanent improvements to the KLS garden Security fund To fund improvements in security provision at KLS Synagogue fund To fund improvements and renovation work within the synagogue's sanctuary KLS development fund For projects delivering long-term value to KLS Building fund To fund repairs to the KLS building Board of Deputies fund To collect and pay out annual voluntary levies in respect of the Board of Deputies Leo Baeck College fund To collect and pay out annual voluntary levies in respect of Leo Baeck College Legacy fund For future suitable projects determined by Council Scroll recovering fund To fund the costs of recovering scrolls Solar energy fund To fund the installation and maintenance of solar panels
The fund transfers were made in connection with the two capital projects that commenced during 2024 and will complete in 2025. The sanctuary refurbishment project will be funded from the Synagogue fund and the solar panel installation costs will be partially funded from the newly created Solar energy fund.
24
KINGSTON LIBERAL SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
16 Net assets by funds
| At 31st December 2024 Tangible fxed assets Current assets Creditors due within one year Net assets Prior Year At 31st December 2023 Tangible fxed assets Current assets Creditors due within one year Net assets |
Unrestricted Restricted 2024 Total £ £ £ 93,982 - 93,982 138,953 239,565 378,518 (15,523) (3,484) (19,007) |
|---|---|
| 217,412 236,081 453,493 |
|
| Unrestricted Restricted 2023 Total £ £ £ 96,274 - 96,274 128,700 194,458 323,158 (26,251) (7,841) (34,092) |
|
| 198,723 186,617 385,340 |
17 Related party transactions
During the year, in addition to membership subscriptions, a number of trustees made donations to KLS. The aggregate of these donations, including gift aid, was £36,566.
25