THANET AND DISTRICT REFORM SYNAGOGUE REPORT AND ACCOUNTS For the year ended 31 December 2020
THANET AND DISTRICT REFORM SYNAGOGUE INDEX For the year ended 31 December 2020 Pages Index Synagogue Infonnation Report of the Synagogue Council Independent Examinerfs Report statement of Financial Activittes Balance Sheet 8-14 Notes to the Accounts
THANET AND DISTRICT REFORM SYNAGOGUE SYNAGOGUE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2020 The Synagogue Councll (Board of Trustses) Elected or c(Fopted during part or all of the year lan Smiler Chaimian & Hon Treasurer VI Chair Hon Secretary David Fox Simon Wolfe Helene Cohen Sally Roth Roberta Byme James Breslaw" Katie Blythe" Timothy Spurrier Laurence Ra "Elected 31 May 2020 Life President President David Mirsky Godfrey Fischer Address 293a Margate Road Ramsgate Kent CT12 6TE Charity Commission Number 294859 Independent Examlner Mr S J Wlren FCCA Accountancy Matters (Kent) Ltd 31 Queen Street Ramsgate Kent CT119DZ Bankers Bardays Bank PIC 13 Queen Street Ramsgate Kent CT119DZ
THANEf AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year erKled 31 December 2020 The Synagogue Council presents its report together wilh the Accounts for the year ended 31 Dember 2020. LEGAL STATUS The Congregation of the Thanet & District Reform Synagogue is a charity registered with the Charity Commissioners for England and Wales and is govemed by it's Constitution adopted on 26 March 2000 last amended 29 March 2015. OBJECTS The objects of the Synagogue are to provide and maintain a Synagogue for the purposes of public worship and of advancing religious. educational and charitable activities. The Public Benefft has been detsiled in the Review of Progress on page 4. THE SYNAGOGUE COUNCIL The Synagogue Council comprises the members of the Synagogue who have the general control and rnanagement of the administration of the Synagogue and are the Trustees of the Synagogue. Members of the Synagogue Council are appointed under the Constitution of the Synagogue_ RESPONSIBILITIES OF THE SYNAGOGUE COUNCIL The Constitution requires the Synagogue Council to prepare Accounts for each financial year which gives a true and fair view of the state of affairs of the Synagogue and the surplus or deficit of the Synagogue for the period covered by the Accounts. In weparing such accounts the Synagogue Council are required to: Select suitable accounting policies and apply them consistently. Make judgments and estimates that are reasonable and pnjdent. State whether applicable accounting standards have bn followed. subject to any material departures, which must be disclosed and explained in the accounts. Prepare the accounts on a going concem basis unless li is inappropriate to do so. The Synagogue Council are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any tsme, financial position of the Synagogue. The Synagogue Council are also responsible for safeguarding the assets of the Synagogue and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. RESERVES POLICY It is anticipated that future income will continue at a level to support expenditure and any reserves will be controlled by the Trustees. As at 31 Dernber 2020 funds stood at £252,583 (2019 £230,044).
THANET AND DISTcT REFORM JEWISH COMMUNITf REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2020 REVIEW OF PROGRESS 2020 began like any other year. The synagogue was open for regular public worship, social and fund-raising activities and we participated in the Mayor of Ramsgate's annual Holocaust Memorial Day evenL Rabbi Cohen also participated in events held at Canterbury Calhedral and other lo(2tions across Kent, induding BBC Radio Kent. The week after Purim the coronavirus pandemic reached Thanet and community life was forced to change leading to a transfomation into new ways of operating. Although the synagogue front door physically dosed wblic worship and Cheder continued by moving to being held online, likewise Council Meetings and the 2020 Annual General Meeting. Alongside this our community care programme CHESED increased activity, contacting all memters and assisting vthere needed. We rec(yJnise not every member has online ts)nnection so the exists"rYJ links with members became even more important. l am pleased to mention that the community magazine °Etz Chaim" and bi-monthly activities newsletter .at'S On. continued as before. We also continued with the annual Kol Nidre charity appeal. very muth look forwards to opening our doors again, as soon as the situats.on penmits with a safe way to do so. We remain affiliated to Reform Judaism and wth representation at the Board of Deputies of British Jews and at Iwal Kent Police IPAG meetings. The receipt of a capital donation in 2019 gave new impetus to plans for redevelopment of the synagogue premises and early 2020 we engaged a professional fundraiser and an architect to assist wth these works. Plans have been prepared for an annex and new kitchens and toilets, as well as a new disabled efttran as part of the poich redevelopment. As the year progressed we launthed a new synagogue website and a copy of the plans may be found here for all to review. Some of the monies has been received, and TrhE l¢xJk forwards to other donors supp)rting us through 2021. Works continue with repairs to the Klat0 Sefer Torah, also extsnding into 2021. A few weeks befo Chanukah we received a very generous gift of a Sefer Torah from Margate Hebrew Congregation which was dosing their synagc>Jue. Finally. at last years. AGM l announced my intention to stand down as Chaimian in 2021, a wst I have held for ten years. However. I look foTwards to continuing to serve as Treasurer for coming years. AGCQUNTS The Synagogue's accounts appear on pages 6- 14 of this reporL By order of the Synagogue Council lan Smiler- Chairman Dated: 09 April 2021
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THANET AND DISTRICT REFORM SYNAGOGUE I report to the charity trustees on my examinats.on of the accounts of the tharity for the year ended 31 December 2020, whith are set out on pages 6 to 14. Responsibilities and basis of report As the charity's trust*s you are responsible for the preparation of Ihe accounts in accordarKe with the requirements of the Charities Act 2011 (Ihe ACV). I report in respect of my examination of the tharity's lUnts as carried out under section 145 of the 2011 Act and in carrying out my examination. I have followgj the Directions given by the Charity Commission under section 145(5) (b) of the Act. Independent examiners statement I have completed my examination. I confim that no material matters have corne to my attention in connection with the èxamination whith give me cause to believe that in. any material respect accounting rewrds were rK>t kept in accordance Yth section 130 of the Charities Art or 2. the accounts do not accord with the accounting records; or 3. the accounts do not mnply with the applicable requirements contsming the fomi and content of accounts set cxrt in the Charities {Accounts and Reports) ReguL3tions 2008 other than any requirements that the accounts give a 'tnJe and fair viev/ which is not a matter considered as part of an independent examination. S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certrfied Accountsnts 31 Queen Street Ramsgate Kerrt GT119DZ Dated
THANET AND DISTRICT REFORIII SYNAGOGUE STATEMEKf OF FINANCIAL AcTlEs FOR THE YEAR ENDED 31 DECEMBER 2020 Total Funds 2020 Totsl Funds 201 9 Funds Funds Income Don8lit)ns." Other Gifts & DonatIcS G¢ft Aid Claim Building Improvements Grant Chanl8ble aVIlle$.. Burial Grant & Levy sUb$rp.0ns otherlrading activtitss.. Community Fund RaisiThJ InoNne Intèrèst ReceNable 14 16.873 2279 25 175 9,500 16,898 2,454 9,500 91.608 2.882 4.495 4,495 13.496 4.694 13.691 13.496 373 163 2.112 2,485 163 4,607 69 Total Incom• 33.184 16.307 49.491 117,551 Expendltufe Raising funds.. Communty Fund Raislng Costs Chait8bl6 activit8.. Services Religion School Burial Expenses Communrty Development Depreciation ¢)ther Charitabl¢ Expenses Support Costs Total Ch•rftable Expenditurn 382 382 715 2.916 2.916 2.917 347 8.352 1.653 649 6.517 20.434 4.495 4,842 8,352 1,653 2.020 6.787 26,570 4,982 8,072 1,541 1.788 6,357 25,656 10 1.371 270 6,136 Tolal •xpenditurg 20,816 6.136 26.952 26.371 Net IExpense8Vlncome forthe ar 12,368 10,171 22,539 91.179 Trdn8fer 8etw••n Funds Balanco brought fovmard l January 2020 219.319 10.725 230,044 138.865 Baknu carrie(I forward 31 DKember 2020 231,687 20,896 252,583 230.044
THANET AND DISTrICT REFORM SYNAGOGUE BALANCE SHEET AS AT 31 DECEMBER 2020 2020 2019 Fixed Assets 10 116.843 102,533 Current Assets Debtots & Prepayments Cash * Bank Cash in Hand 11 3,527 135.312 230 139.C69 4.835 124.877 352 130.064 CunÈnt Liabililies Creiffitr)rs 12 3.329 2.553 135.740 127,511 Net Assets 252,583 230.044 Funds of thè Charity Unrestricted Funds Restricted FdS Sonny Hemian Memoria FLmd Garden Fund Building Improvements Fund MRJ Youth CommLmty Avmrd Sefer Torah Fund Prayer Book FurKI 14 231.687 219,319 581 1.619 9.500 128 8.938 130 252,583 645 1.857 128 8,095 These aCcjnts were approved Sted for isgje by the Iwstees on 09 Aprl 2021 lan Smiler- Trustee & Chairman Da¥id Fox- 1 Cha
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS For tho year ended 31 December 2020 1. ACCOUNTING POLICIES Accourrting Convenllon The accounts have been prepared under the historical cost convention and In accordan with the Accounting and Reporting by Chartties.. Staternent of Recommended Pradice applicable to chartties preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Subscriptions Subscriptions are a(zounted for net of the rial scheme levy and after making alloWanS for any Subs(ptIOnS reduced through financial hardship. Donations Donations are accounted for on the earlier of the year in which they a pledged or received. Functions Functions are accounted for on a net profrt basis that represents gross reIPtS less expense directly attrilxrtable to the event. Income Tax Repayments Credit has been taken in respect of available income tax payments on Gift Aid for subscriptions and donations received in the year. Interest Received Interest received is accounted for on the basis of amounts actually or due to be credited to interest bearing accounts in the year. Depreciation Assets are depreciated on a straight-lin8 basis, at rates calculated to wrtte off the cost. less estirnated residual values over the lrfe of the asset. The Freehold Property including the extension and silverware have not been depreciated as the Trustees are of the opinion that there has been no diminution in value lOW cosL The rates utilised in these accounts are as follo.. Fumiture Fixtures & Ftttin9S 20% per annum 20% per annum Expenditure All expenditure is accounted for on an accruals basis and includes VAT where applicable. Resour$ expended are shown as: Charitable expenditure - comprises those costs incurred by the charrty in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those ttisls of an indirect nature neSSary to support them. including governance costs (costs associated with meeting the constitutional and statutory requirements of the charity and indudes the Independent Examiners fee).
THAN AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Unr85trided Funds Restrlcted Funds Tofal Funds 2020 Totsl Funds 2019 2 COMMUNITY FUND RAISING ACTMTIES Kol Nidre Appeal Prayer BcK)ks Shai*at Supper Festivals Newsletter Subscription Newsletter Advertising Fund Raising Socal Events SOS Sefer R9pair Donatsons Other Events 497 497 150 395 25 213 102 110 20 100 1Crt) 675 810 2,112 675 939 2,485 1,566 1,280 4,607 129 373 Deduct: Prayer Books Shabbat Supper Newsletter Costs oth Events Costs 20 96 376 223 715 372 10 372 10 382 2,112 2.103 3,892 3 SERVICES Rabinical Attendances High Holy Day Expenses Shabbat & Festtval Costs other Expenses 2.750 2,750 2.550 166 367 2.916 2.916 2,917
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Unrestrted Restricted Funds Funds Totsl Funds 2020 Total Funds 2019 4 RELIGION SCHOOL staff Expenses MRJ Student Training BocA¢s & Stationery S BURIAL INCOME & EXPENDtfuRE subscripts.on Levy Burial Deposit Expenditure Members Payment for Burial Buri Grant 2,165 260 2.165 260 495 1.575 4.495 2,368 1.279 495 1.575 4.495 1.047 4.694 Deduct.. Burial Society Premium Sennce Costs Fun8ral Expenses 347 2.165 2.330 2.512 2.330 2.658 347 4,495 4,842 4,982 347 6 CHARITABLE EXPENSES Movement for Reform Judaism Kol Nidre Appeal Klatovy Sefer Repaif5 General Charitable Activibes 400 497 400 395 497 249 874 1.371 993 1,788 2.020 7 COMMUNITY DEVELOPMEpir Rabbinical Consultancy Inter Communty Liaison 8.314 8,314 38 8,352 8.000 72 8,072 8,352 10
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 Total Funds 2020 Total Funds 2019 Funds Funds 8 SUPPORT COSTS Building & Contents Inwrance Cleaning & Hygiene Light & Heal Water Rates Postage Stationery Telephone & Intemet Building Improvements & Grant Costr Synagogue Maintenance Travel Bank Charges Other Expenses Govemance costs." Independent Ex8minerf$ Fees 1.777 1,696 361 1.042 185 86 14 660 26 819 819 149 149 785 1,104 1.148 785 1.104 1.418 270 1,935 30 25 35 122 122 288 6.357 6,517 270 6.787 9 TRUSTEE REMUNERATION During the year no trustee recelved any remuneration. Rabbi Clrff Cohen is the spouse of a Trustee and was paid a total of £11,474.10 12019 - £10.970.861 for Rabbinical attendances. consultancy. communty liaison, and the printing of the Synagogue's Newsletter. At the yearend, £680.0012019- £788.57) was owed to Rabbi Cohen. Helene Cohen was absent from meet.ngs whenever financial issues regarding Rabbi Cohen were discLtssed. Helene Cohen It$ the Cheder and all her time is donated without remuneration. 11
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020 10 FIXED ASSETS Freehold Fumiture, FSxtures & Fittings Sefer Tornh Building & SIlVearn Totsl Cost As al 1 January 2020 Addib"ons Disposals As at 31 December 2020 97.713 35.244 1,550 15,0¢)0 134,507 15,*3 150470 D¢pwlatlon As at 1 January 2020 Charge forthe year Disposals As at 31 Oecember 2020 31.974 1.653 31,974 1.653 Net book value As al 31 December 2020 116,843 As at 31 December 2019 97.713 102 533 Two Sefer Torah Scrolls are on permanent loan to the Synawue and are therefore not induded in FIX Assets 11 DEBTORS & PREPAYMENTS Members & Debtors Gift Aid Claim Burial Grant Receivable Prepayments 3TT 2.454 1.386 2.882 567 4.835 3,527 12 CREDITORS Burial Surcharges Sundry CdItorS Accruals 1.202 680 1,447 3.329 1.463 789 301 2,553 12
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 310ECEMBER 2020 13 ANALYSIS OF NET ASSETS 8EfwEEN FUNOS Tanglble Current Flxed A55ets Assets Current Llabllltles Totsl Unrestrictsd General Fund 116,843 116,971 12,127) 231.687 Restrlctsd Burial Deposits Sonny Hemian Memorial Fund Garden Fund Building Improvements Fund MRJ YoLth Community Aw•r(I Sefer Torah Fund Prayer Book Fund 1.202 581 1.619 0,500 128 8,938 {1,2021 581 1.619 9.500 128 8,938 130 252,583 116.843 139,069 3,329 ANALYSIS OF NET ASSETS BETIYEEN FUNDS. PREVIOUS YEAR Tanglble Flxed Assets Currnnt Current Uabllltles Totsl Unrestrfcted General FuThY 11f2.533 117.878 11,OW) 219,319 Burial Dewsits Garden Fund MRJ Youth Community Award Sefer Torah Fund Sonny Herman meMla1 FurKI 1.463 1,857 128 8.095 (1,463) 1,857 128 8,095 645 230,044 102.533 130,C64 2,553 13
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE AccouKrs FOR THE YEAR ENDED 31 DECEMBER 2020 14 MOVEMENT IN FUNDS Asat 31.12.20 1.1.20 ne Expendlturè Unrg$tricted General Fund 219.319 33.184 {20.8161 231,687 Kol N1d Appeal other Events Burial Daposiis Gardèn Fund MRJ Youth Communty Awar(I Sefer Torah Fund Sonny Herman MgrtKxial Fund Building Improvements Fund Prayer Bo¢4( Furthj 497 810 4.495 32 (49n (8101 {4.4951 12701 1,857 128 8.095 645 1,619 128 8,938 581 1641 9.500 130 130 252 583 Restrict Funds Funds subject to restriCn3 imposed by the donor or by the ¥epofi¢ terms of the appeal under whi¢h the ftJnd$ are raised Kol Nldre Appeal AnnLtal rundraisiThJ appeal for onwards dcA)abon to c4Jtside knef#iaries Other Events otherfur$ rgiS8d for orrards donation to outside tHfirieS Burial Dgpo$its Funds deposited in advan to cow antiryaptèd sIrtfall in bjral o)sts Garden Fund Funds for the upkeep of the front gartlen MRJ Youth Community Award Furxls awarded for the devebpment of communty youth Sofer Tornh Fund Funds dedicated to matter5 0)nrn[9 the synagUe,s Sefer Torah Sonny Hemian Memorial Fund Funds for communty aswdrds for Èxtsll•nc* in menKKy offormer Rably Sonny Hemian 8uilding Improvements Fund Funds granted for the purpo8e of improv0¥em to the synagogue PTemi8e3 Prnyer Book Fund Funds d¢yted tovrards the purchase ofthe rw Refom JudaÉsm High Hoty Days prayer books IS DONATED FUNDS The sum indu¢Jes a grft of a Sefer Torah. fabric cover. balp4ate and rimonim from Margate Hebew Congregation. As these are likety to appate in value they wtll not be subiect to an annual charge for depreciab"on. For the purpose ot these aCCoLts these have been ¢JJnservativety valued al £15,000 14