THANET AND DISTRICT REFORM SYNAGOGUE REPORT AND ACCOUNTS For the year ended 31 December 2021
THANEf AND DISTRICT REFORM SYNAGOGUE INDEX For the year ended 31 December 2021 Pages Index Synagogue Information Report of the Synagogue Counal Independent Examinefs Report Statement of Financial Acbvities Balan¢e Sheet 8-14 Notes to the AG¢ounts
THANET AND DISTRICT REFORM SYNAGOGUE SYNAGOGUE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021 The Synagogue Councll (Board of Trustees) Elected or cO[led during part or all of the year Timothy Spurrier lan Smiler Chaimian (from 04121) Chaimian (to 04121) & Hon Treasurer Vice Chair Hon Secretary David Fox &mon Wolfe Helene Cohen Sally Roth Roberta Byme James Breslaw Katie Blythe Laurence Ray Life President President David Mirsky Godfrey Fischer Address 293a Margate Road Fiamsgate Kent CT12 6TE Charity Commission Number 294859 Independent Examiner Mr S J V*en FCCA Accountancy Matters (Kent) Ltd 31 Queen Street Ramsgate Kent CT11 9DZ Bankers Barclays Bank PIC 13 Queen Street Ramsgate Kent CT119DZ
THANEf AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2021 The Synagogue CounrAI preserrts ts report together with the Accourrts for the year ended 31 Dmber 2021. 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 rt'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 advanong religious, educational and charitab activities. The Public Bènefft has been detailed in the Review of Progress on page 4. THE SYNAGOGUE COUNCIL The Synagogue Council comFYises the members of the Synagogue who have the general ntrol and management 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 Acwunts for each financial year which gives a tnje arKI fair view of the state of affairs of the Synagogue and the surplus or defictt of the Synagogue for the perÉod covered by the Accounts. In preparing such accounts the Synagogue Council are wuired to: Select suitable accounting poliaes and apply them consistentty. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures, which must be disclosed and explained in the a¢Gounts. Prepare the a¢¢ounts on a going concem basis unless it is inappropriate to do so. The Synagogue Council are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the Synagogue. The Synagogue Council are also responsible for safeguarding the assets of the Synagogue and hen for taking reasonable steps for the prevention and det6Ction of fraud and other irregularities. RESERVES POLICY It is anticipated that future income wll continue at a level to support expenditure and any reserves will be controlled by the Trustees. As at 31 December 2021 funds stood at £248,949 (2020 £252,583)
THANEf AND DISTRICT REFORM JEWISH SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year endod 31 December 2021 REVIEW OF PROGRESS I became Chair at the 2021 AGM. I want to express thanks on behaw of everyone to lan for his slerfing Seprfi as Chair over the past 10 years and l am very pleased that lan has agreed to remain on Council in the post of Treasurer. Also standing dowm was our representative at the Board of Deputies, Dav Fox. and I want to thank David for his time representing us at this Irnpant communty bCy. l also take this opportunty to 7•IcOMe Lary Ray as our new representative and wish him well. For our Synagogue 2021 was another challenging year, with COVID still rampant in the country the Synagogue's premises remained dosed to in-person events with activities taking place online via Zoom. This included serrfi¢es for Shabbat and festivals and other notsble dates in the calendar as well as Cheder classes. These events were well supported by memkrs and friends, and this support bodes well for the future. Nonetheless, Council is aware online events do not work for everyone and has be@n very keen to recommen in person events as soon as safe and possible. I have represented our Synagogue at regular Refomi JLKlaism communty leadership meetings and other events that they hold. Throughout the year we also kept in touch wtth members and friends with regular 'What's On. flyers and the newsletter "Elz Chaim.. We continued to represent the Jewish communty at events such as the Hok)caust Memorial Day adivities and other local events. 2021 proved to be the wrong time to host an appEal to fundraisers and no new monies were forthcoming. CoutAed with COVFD related and wider problems in the construrtion industry the proposed building works have had to be delayed and will now be undertaken in stages with the first stage cOmmenng in the course of 2022. This will include kitchen, toilets and new a disabled entrance leading to a revamped porch. Also, repairs to the flat roofs over the side rooms which were partially vandalised with theft of lead flashing. The SOS appeal to raise funds for repairs to the Klatovy Sefer Torah come to a close and S want to thank everyone who donated, the apFeal was very successfijl indeed. The works required have woven to te more extensive than originally envisaged. and will not be completed unts'l late 2022. The future for the Synagogue looks very promising with new members joining as well as additions to the leadership team and new lay readers all to take us forwards as we reopen the doors to in-person services and activities in the spring of 2022. ACCOUNTS The Synagogue's accounts appear on pages 6 - 14 of this report. By order of the Synagogue Council Tim Spurrier- Chaimian Dated.. 29 May 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THANEf AND DISTRICT REFORM SYNAGOGUE I report to the chanty tru*ees on my examination of the accounts of the charity for the year ended 31 December 2021. whFch are set out on pages 6 to 14. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Arf). I report in respert of my examination of the charity's accounts as carried out under section 145 of the 2011 Act and in carying OLrt my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Ad. Independent examinerf8 statement I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination which give me cause to iklieve that in, any material respect: accounting records were not kept in accordance viith section 130 of the Charlties Act. or 2. the accounts do not accord wilh Ihe accounting records., or 3. the accounts do not comply with the applicable requirements concerning the fomi and conterrt of accounts set OLrt in the Charities (AUnts and Reports) Regulations 2008 other than any requirements that accounts give a 'true and fair Vie vthith is not a matier considered as part of an independent examination. I have no conceffls and have come a¢x)ss no olher matters in nnection with the examination to which attention should drawn in this report in ordèr to enabl6 proper understanding of the accounts to be reached. S J Wren FCCA Accountancy Matters (Kent) Limited Chartered certrfd Accountsnts 31 Queen Street Ramsgate Kent CT119DZ Dated
THANET AND DISTRICT REFORM SYNAGOGUE STATEMENT OF FINANCIAL AcThllTIES FOR THE YEAR ENDED 31 DECEAIBER 2021 Unrestrlcted Restrlcled Funds Funds Totsl Funds 2021 Total Fund$ 2020 Incom• Donations." Other Gifts & Donations Gift Aid Claim Building Imprts Grant Ch8ri18ble aGfyvilies.' Burial Grant & Levy suriP.0ns Othertrdding thibes." Communrty Fund Raising Inc¢n Bank Interest 14 1.817 2.716 1.817 2,881 16.898 2,454 9,500 165 6.1 6,156 15,220 4.495 13.496 15220 53 14 2.148 14 2,485 163 Totsl Incom• 19.620 8,416 28236 49,491 ExndItr¢ Raising funds.. Communty Fund Rai*ng Costs cha18Dle activit8.. Services Relig¢on Scho)I Burial Expenses Communty Development Sefer Torah Répairs Depreryation Other Charitsble Expenses Support Costs Total Charltsbl& Expondlturn 317 317 382 2.741 2,741 2.916 49 8.160 6.156 6,205 8.160 4.933 1.107 2.155 8,252 31.553 4,842 8,198 4.933 10 1,107 1,653 2,020 6.941 26,570 1.315 290 12.694 5.962 18.859 Total •wndltur• 19.176 12.694 31.870 26,952 Net {EXpenYInG0Me for tho y 14,278) {3.6341 22.539 Transfer Betwn Funds Balance brought fonmard l January 2021 231.687 20,8 252,583 230,044 Balance rried fonvard 31 D8c8mb•r 2021 232.331 16.618 248,949 252,583
THANEf AND DISTRICT REFORM SYNAGOGUE BALANCE SHEET AS AT 31 DECEMBER 2021 20 2020 Fixed Assets 10 115,736 116.843 Current Assets Debtors & Prepayments Cash at Bank Cash In Hand 11 13.9)4 121.819 194 135.917 3.527 135.312 230 139,C£9 Current LlabllltleB Creditors 12 2.704 3.329 133.213 135,740 13 248.949 252,583 Funds of the Charfty untriCted Funds Restricted Funds Sonny Hem)an Memorial Fund Garden Fund Building Improvements Fund MRJ Yoth Cc¥nmunity Awd Sefer Torah Fund Prayer B(YJk Fund 14 232.331 231.687 581 1.329 581 1.619 9,500 128 8.938 130 252,583 128 4,830 250 248.949 These acctyjnts re approv&J and for Fssue by the trustees on 29 May 2022 Tim Spurrier- Trustee & Chaimn Smikn- & Hon Treasurer
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS For the year ended 31 December 2021 1. AccouKfiNG POUCIES Ac¢ounllng Convention The accounts have been prepared under the historical cost convention and In accordanrE with the AGGounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). Subscriptions Subscriptions are accounted for net of the burial scheme levy and after making allowances for any subscriptions reduced through financial hardship. Donations Donations are accounted for on the earfier of the year in which they are pledged or received. Functions Functions are accounted for on a net profit basis that represents gross receipts less exFense directly attrtbLrtable to the event. Income Tax Repayments Credit has been taken in respect of available income tax payments on Gfft Aid for subscriptions and donations received in the year. Interest Received Interest reiVed is accounted for on the basis of amourts actually or due to be credited to interest bearing accounts in the year. Depreciation Assets are depreciated on a straight-line basis, at rates lCulated to write i)ff the cost, less estimated residual values over the life of the asset. The Freehold Property including the exiension and sifverniare have not been depreciated as the Trustees are of the opinion that there has been no diminution 7n value bel¢yw cost. The rates Lrtilised in these accounts are as follows: Fumiture Fixtures & Fitttngs 20% per annum 20% per annum Expenditure All exFenditure is accounted for on an accruals basis and indudes VAT where applicable. Resources expended are shown as: Charitable expenditure - compnses those costs incurred by the charty in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated diredly to such activities and those Costs of an irKlirect nature necessary to support them. induding governanGe costs (costs associated wth meeting the constituiyonal and statutory requirements of the charity and includes the Independent Examiners fee).
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Total Funds 2021 Totsl Funds 2020 Funds Funds 2 COMMUNITY FUND RAISING ACTMnEs Kol Nidre Appeal Prayer Bc*)ks Shabbat sUpr Festivals New51etter Subscription NewsletterAdverb$ir¥J Fund Raising Socal Events SOS Seler Repair Donab"ons Other Evenl$ 325 120 32S 120 497 150 30 100 675 939 2.485 1.043 2.148 53 2.095 Deduct.. Prayer Bwks Shabbat Supper Newsletter Costs Other Events Costs 317 317 372 10 382 317 317 2,095 1.832 3 SERVICES Rabirrical Attendances High Holy Day Expw)ses Shabbat & Festival Costs other Exwses 2.811 2.611 2,750 130 130 2.741 2,741 2,916
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Total Funds 2024 Total Funds 2020 Funds Funds 4 RELIfjII)N SCHOOL Staff Expenses MRJ Student Training Books & Ststiorery 6 BURIAL INCOME & EXPENDITURE Subscription Lewy Burial Depostt Expenthture Members PaynI for Buria Burial Grant 2,442 1,202 412 2,100 6.1 2,442 1.202 412 2.100 6.156 2,165 260 495 1,575 4.495 Dedu¢X.' Burial Sooety PrenMum Semce Costs Funeral Expenses 49 2,493 3,712 2,512 2.330 3.712 49 6.156 4.842 49 49 6 CHARITABLE EXPENSES Movement for Refomi JLKlaism Kol Nidre Appeal General Charitable A¢tiviiies 630 325 1,200 2,155 400 497 1,123 2,020 325 990 1.315 210 7 COMMUNITY DEVELOPMEKr RablJnlc81 Consuttancy Inter Community Liaison 8.160 8.160 8,160 38 8.160 8.160 10
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Totsl Funds 2021 Total Funds 2020 Funds Funds SUPPORT COSTS Building & Contents Insuran Cleaning & Hygiene Light & Heat Water Rates Postage Slalionery Telephone & Inlemet Building Improvements & Grarrt Cost Synagogue Maintenance Travel Bank Charges Other Expersses Govefftance cosls." Independent ExamIS Fees 2.002 530 159 33 819 154 149 159 33 785 1.104 1.418 1.442 1,732 109 121 121 122 290 6.252 6,941 9 TRUSTEE REMUNERATION During the year no trustee rèceÉved any remunerabon. Rabbi Cllff Cohen18 the spouse of a Trustee and was paid a total of £11.197.50 {2020 - £11.474_101 for Rabbinical attendances, consultanoy. communlty Ilaison. and the printing of the Synagogue's Newsletter. At the yearond, £680.0012020- £680.00) was ¢Med lo Rabbi Cohen. Helene Cohen vrd8 absent from meetings whenever financial issues regarding Rabbi Cohen were discussed. Helene Cohen lea(Js the Cheder and all her time is donated wilhout remuneration. 11
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE Accouiirs FOR THE YEAR ENDED 31 DECEMBER 2021 10 FIXED ASSErs Freehold Furniture, Sefer Torah Fixtures & Flttlngs Bulldlng & silverware Totsl Cost As at 1 January 2020 Additions Disposals AS at 31 Dwmber 2021 97.713 36.207 16.550 150.470 150470 D•pre¢iadon As al l January 2020 Charge for the year Disposals As at 31 Detsmber 2021 33.627 1,107 33,627 1,107 Net book valuè As at 31 Dember 2021 115736 As at 31 December 2020 16,550 Two SeferT¢xah Scrolls are permanent loan to the Syna9)gue and are therefore not Included In Fixed A8setS. 2021 2020 11 DEBTORS & PREPAYMEiirs Memt*rs & Debtors Gift Aid Claim Burial Grant ReceiVae Prepayments 277 2,880 377 2,454 10.746 13,904 696 3,527 2021 12 CREDITORS Burial Surcharge5 Sundry Creditors Accruals 1,202 2,314 2,704 1,447 3,329 12
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 13 ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Tanglble Current Fixed Assets Assets Current Llabllltlgs Total Unrestrlcted General Fund 115.736 119,299 {2.7041 232,331 Rostrlcted Burial Deposits Sonny Herman Memorial FuTrJ Gar¢Jen Fund Building Improvements FuTrJ MRJ Youth Communty Award Sefer Torah Fund Prayer Book Fund 581 1,329 581 1.329 9.500 128 4,830 250 248,949 128 4,830 250 135,917 115.736 2,704 ANALYSIS OF NET ASSETS BEfwEEN FUNDS- PREVIOUS YEAR Tanglble Flxad Assets Currnnt Current Total UntrICd General Fund 116,843 116,971 {2.12n 231.687 Re$trlcted Burial Deposits Sonny Herman MemorÉal Fund Garden Fund Building Improvemerrts Fur¥J MRJ Youth Communty Award Sefer Torah Fund Prayer Bo¢)k Fund 1.2(r2 581 1,619 9.500 128 8,938 130 I39.19 (1.202) 581 1,619 9.500 128 8.938 130 252,583 116.843 3.329 13
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 14 MOVEMENT IN FUNDS 31.1121 Unrnstri¢ted Genwal Fund 231.687 19.820 19,176 232,331 Restrict Kol NEdre Appeal Othtrr Events Jrial Deposrts Garden FL MRJ Youth Communty Award S•fer Tornh Fund Sonny Heman Mernofial FurKI Building Improvernents Fund Prayer Book Fund 325 990 6.156 290 6,156 1.619 128 8.938 581 128 4,830 581 9,500 250 825 4.933 130 120 28 Restrl¢t•d Funds Funds SLsbjecl to $1CtionS imFosed by Ihe 1)nor by Ihe sepirleM1g ofthe appeal under which the fund$ s raised Kol Nidre Appeal Annual rundsIng app8al fty t)nw•rds donalion to ouisKlè beneficaaries Other Events Other raised fc orAvards donaticfft to (ts1Je bonoftsr Burlal D•po¥its Funds deposited in advan to antiaapied slM)rlfall in bural costs Garden Fund Funds for the eeP ofts front garden MRJ Youth Community Award Furbjs awarded for the devekyment of (x)mnKJThty youth S•for Torah Fund Funds dedi¢21&l to mattws o)rKwning the Syna3c¥Jue's ferT0rah indL*Jing repairs Sonny Homian Memorial Fund Funds lor o)mmunty awards for excelle in menKlry offomw Rabbi Sonny Hem)an 8uildlng Improvoments Fund Funds granted for the wrpose of lmprovovets to Ihè synawe premL8es Prnyor Book Fund Funds donated towards the purchase of the Refom) jal$M High Holy Days prayer books 14