THANET AND DISTRICT REFORM SYNAGOGUE REPORT AND ACCOUNTS For the year ended 31 tknber 2022
THANET AND DISTRICT REFORM SYNAGOGUE INDEX For tho year ended 31 December 2022 Pages Index Synagogue Irrformation Report of the Synagogue Council Independent Examinerfs Report Statemerrt of Financial Activities Balance Sheet 8-14 Notes to the Accounts
THANET AND DISTRICT REFORM SYNAGOGUE SYNAGOGUE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2022 The Synagogue Councll (Board of Ttee$} Elected or co-opted during part or all of the year Timothy Spurrier Lauren Ray David Fox Laurence Ray lan Smiler Simon Wolfe Helene Cohen Sally Roth Roberta Byrne James Breslaw Katie Blythe Chaimian Chaimian Vice Chair VI Chair Hon Treasurer Hon Se¢tary Life President President David Mirsky Godfrey Fischer Address 293a Margate Road Ramsgate Kent CT12 6TE Charity Commission Number 294859 Independènt Examiner Mr S J Wren FCCA Accountsncy Matters (Kent) Lld The Marlowe Innovation Centre Marfowe Way Ramsgate Kent CT12 6FA Bankers Bardays Bank PIC 13 Queen Street Ramsgate Kent CT119DZ
THANET AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2022 The Synagogue Council presents its report togefvr with the Accounts for the year ended 31 Defflber 2022. LEGAL STATUS The Congregation of the Thanet & Districi Refom Synagogue is a charity registered with the Charity Commissioners for England and Wa$ and is govemed by it's ConstitLrtion adopted on 26 March 2000 last amended 29 March 2015. 08JECTS 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 Benefrt has been detailed 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 management of the administration of the Synagogu8 and are the Trustees of thé Synagogue. Members of the Synagogue Council are appointed under Ihe Constitution of the Synagogue. RESPONSIBILITIES OF THE SYNAGOGUE COUNCIL The Constitution requires the Synagc#Jue 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 preparing such accounts the Synagogue Council are required to.. Select suitable accounting policies and apply them consistently. 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 disdosed and explained in the accounts. Prepare the accounts on a going concern basis unless it is inappropriate to do so. The Synagogue Council are also responsible for keeping proper accounting records, which disclose wrth reasonable accuracy at any time. 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 detection of fraud and other irtegularrties. RESERVES POLICY It is anticipated that future income VAII corrtinue at a level to supp)rt expenditure and any reserves will be controlled by the Twstees. AS at 31 December 2022 fvnds stood at £248,406 {2021 £248,949).
THANET AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2022 REVIEW OF PROGRESS I became Chair early March 2023 following the sudden resignation of existing incumbent Tim Spurrier. I want to expre85 thanks on behaw of everyone to Tim for his time as Chair, especially as he took onboard the thallenging tssk of steering the building improvements that we now enjoy in our Synagogue. The past year has been a period of relum. Wrth the reopening of the wernises {albeit limited by the building works) once again ¥ were abte to enjoy in-person services, events and Cheder classes. This included seprfis for Shabbat, High Holy Days and festivals as well as other notable dates in the calendar. INhilst these were well supported by members and friends it has taken time for attendance numbers to return to pre- pandemic levels. To support the new ways of living and those who cannot travel Council has kept some of the Erev Shabbat services online. arKI to foster greater communal togetherness intrc4Juced a monthly family in-person Erev Shabbat service followed by a communal meal. ThroughoLrt the year we also kept in touch with members and friends with regular Wiat's On. flyers and online newsletter"Etz Chaim". Also, we continued to represent the Jewish communty at events such as the Holocaust Memorial Day acttvities and other local events. We also continue to be affiliated to the Movement for Reform Judaism and have representation at the Board of Deputies of Brrtish Jew5. As already mentioned, the first phase of th8 premises improvements was wmpleted, including much improved ramp access and on-site facilities for disabled people, a re- designed wrch area and a new kn'tchen. Unfortunately. Sin COVID the cost of building materials has risen sharply and these works severely depleted our cash resetves. Furthemiore, the flat roots damaged after theft of flashing were found to be in an advanced state of decay and have had to be re-built rather than repaired. All works have now ceased whilst we look at new ways to raise capital in preparation for the next phase. Repairs to our Klatovy Sefer Torah were completed wtth a Siyyum Servi planned for the spring of 2023. In the year we attrac a net increase in membership numbers, some with children who now attend the thriwng Cheder classes. 2023 will be a year of recovery and consolidation as Council looks to develop the servi8 offered to the communty and, l¢)oking further fotwards, move the Synagogue to a new CIO legal status. ACCOUNTS The Synagogue's accounts apar on pages 6 - 14 of this report. By order of the Synagogue Council Laurence Ray - ChaiMn Dated.. 14 May 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THANEf AND DISTRICT REFORM SYNAGOGUE I report to the charity trustees on my examination of the accounts of dty for the year ended 31 December 2022. which are set oirt on pages 6 to 14. Responsibilities and basls 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 ACV). l part in respect of my examination of the tharity's accounts as carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the Directions giv8n by the Charity Commi$5ion under section 145(5) (b) of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in Gonnection with the examination which give me cause lo believe thal in, any matenal respect.. accounting records were not kept in aGrdance with section 130 of the Charities Acl,. or 2. the accounts do not accord with the accounting records.. or 3. the accourrts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (AcuntS and Reports) Regulations 2008 other than any requirements that the aUnts give a 'true and fair view which is not a matter considered as part of an indndent examination. I have no concems and have come auoss no other matters in connection with the examination to which attenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. S J Wren FCCA Accountancy Matters {Kent) Limited Chartered Certified Accountants The Marlowe Innovation Centre. Marlowe Way Ramsgate Kent CT16 6FA Daled
THANET AND DISTRICT REFORM SYNAGOGUE STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEIABER 2022 Unrestricted RtrICted Funds Funts T¢)tal Funds 2022 Total Funds 2021 In¢om• Donat5.. Other Gifts & DatiOnS Gfft Aid Claim Building Improvements Grant Chantable aCtrts.. Burial Grant & Ley Subscriptions Gift Aid Claim Olher ttxding adivthes." Communty Fund Raisfit>J Irthme Bank Interest 2.14 3.727 120 3,847 728 1.817 403 2.657 2.657 17,534 6.156 15.220 2,478 17.534 2,620 1.630 2,595 76 2.148 14 76 Total Income 25.590 4.467 28 30.057 36 Expendlture RaisN7g fvnds." Communty Fund Raising Costs Chaiitsble activitS.. Services Religion S¢hcrf)I BurFal Expens65 Community Development Sefer Torah Repwr¥ Depreuation Other Charitable Expenses Support Costs Total Charitable Exwnditure 690 317 2,865 51 2,558 8,160 2,741 51 2.558 6,205 8.180 4,933 1,107 2,tss 8.160 10 3.884 896 11.496 29,910 11.246 27.102 250 31.553 Total oxpondilure 27.792 30,600 31,870 Net IExpen8•slllncomg fortho y•ar (2202) 1.659 (543) (3,634) Trnnsfer Botw••n Fun (9.500) Balan¢è brought forwarf 1 January 2022 232,331 16,618 248.949 252,583 Balan ¢arrl¢d forward 31 D8c8mbor 2022 239.629 248,406
THANET AND DISTRICT REFORWJ SYNAGOGUE BALANCE SHEEr AS AT 31 DECEMBER 2022 2022 2021 Flxed Assets 10 233,934 115.736 Current Assets Debtors & Prepayments Cash at Bank Cash in Hand 11 13,904 121.819 194 135,917 13,591 140 20.117 Current Llabllttlos Cdrt(8 12 5,645 2.704 14,472 133,213 Net Assets 13 248,4 248,949 Fur¢ds of tho Charlty unrestred Funds Restrt¢ted Fur¥Js Kol Nidre Appeal Other Events Sonny HeMn Memorial Fund Garden Fund BLtilding Impr¢)voments Fund Burial Funds MRJ yOh Comnwnty Award Sefer Torah Fund Prayer Book Fund 14 239.629 232.331 550 581 1.079 581 1,329 9,$00 128 128 4,830 250 248,949 430 248.4C6 These accounts Ere approved 8nd %gned for issue by the truste8s on 14 May 2023 Laurenc8 Ray . Trustee & Cth"m)an lan Smiler- Trust* & Hon Tmstjrer
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS For the yèar end 31 December 2022 1. ACCOUNTING POLICIES AGcounting Convention The accounts have been wepared under the historical cost convention and In accordan with the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitTres prepanng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectNe 1 January 2019). Subscriptions Subs¢rtptions are accounted for net of the burial scheme levy and after making allowances for any subscriptions reduced through financial hardship. Donatlons Donations are accounted for on the èarlier of the year in which Ihey are pledged or received. Functions Funrtions are accounted for on a net profft basis that represents gross receipts less expense directly attributable to the event. Income Tax Repayments Credit has been taken in resFeCt of available income tax payments on Gift Aid for subscnptions and donations received in ts year. Interest Received Interest reiVed is accounted for on basis of amounts actually or due to be credited to interest bearing accounts in Ihe year. Depreciatlon Assets are depreciated on a Straighl-line basis, at rates calculated to write off the cost, less estimated residual values over the life of the asset. The Freehold Property (exduding improvements), Sefer Torah Scroll and silverware have not been depreoated as the Trustees are of the opinion that re has been no diminution in value below cost. The rates ulilised in these accounts are as followE". Fumiture Fixtures & Fittings Freehold Improvements 20% per annum 200A per annum 20/0 per annum Expenditure All expenditure is accounted for on an accruals basis and includes VAT where applicable. ReSoUrS expended are shown as". Charitable expenditure - comprises those costs incurred by the charÉty 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 costs of an indirect nature necessary to support them, including govemance costs {costs associated wlth meeting the constitutional and statutory requirements of the charity and includes the Independent Examinerfs fee).
THAN AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Total Funds 2022 Totsl Funds 2021 Funds Funds 2 COMMUNITY FUND RAISING ACTivmES Kol NKlre Appeal Prayw B(x)ks Shabbat &Jpper Festivals Newsletter Subscription Newsletter Advertising Fund Raising Socal Ev8nts SOS Sefer Repair Donab"tJns Other Events 550 120 sso 145 325 120 25 121 121 155 155 1.744 2,715 1.043 2,148 1.750 Dedu Prayer Books Shabbat Supper Newsletter Costs Othef Events Costs 85 85 25 25 580 690 317 317 275 2,025 1,831 3 SERWCES Rabinical Attefthnces High Holy Day Expen Shabbal & Festival Costs Other Eyyses 2,715 2.715 2.611 150 150 130 2,865 2.741
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Unffjstri¢tsd R•strÉcted Funds Funds Total Funds 2022 Total Funds 2021 4 RELIGION SCHOOL staff Extenses MRJ Studenl TraiThThJ Books & Stationery 51 51 51 51 5 BURIAL INCOME & EXPENDITURE Subscription Levy Burial Dewsrt Expendriure Memberfs Payment for Burial Burial Grant 2.657 2.657 2,442 1.202 412 2,100 6.156 2.657 2.657 Burial Society Premium Semce Costs Funernl Expenses 2.558 2.493 3,712 2,558 2.558 6,205 99 6 CHARITABLE EXPENSES Movement for Reform Judaism Kol Nidre Appeal General Charitable Aciivslies 325 1,200 2,155 188 7 COMMUNITY DEVELOPMErir Rabbinical Consultancy Inter Community Liason 8.160 8.160 8,160 8,160 8,160 8,160 10
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Restrictsd Funds Funds Totsl Funds 2022 Totsl Funds 2021 8 SUPPORT COSTS Building & CoF)tents InsurarKe Cleaning & Hygiene Light & Heal Water Rates Postage Stationery Computer Costs Telephone & Inlemet Building Repalrs Synagogue Maintgnar Travel Bank Charges Other Expenses Govefftance costs.. Independent Exambnefs Fees 2.133 2.133 2,002 1.312 1.312 113 17 530 159 33 17 33 33 1,014 5,642 500 59 1,014 5.642 250 59 250 1.732 109 35 121 6Tr) 11,248 600 11.496 600 6,252 250 9 TRUSTEE REMUNERATION During the year no tsustee re1ved any remuneration. Ratl)i Cliff Cohen is the swuse of a Trustee and was paid a total of £11.393.75 12021 - £11.197.501 for R8btinical attend8nce8, consultsncy, community liaison. and works wlh the Synajogue's Newsletter. At the year-end, £680.00 12021 - £680.00} was owed lo Rabbi Cohen. Helene Cohen d$ absent from meetings whenevef financkal issues regarding Rablj" Cohen *Ère discussed. Helene Cohen leads the Cheder and all her time 18 donated wrthoul remuneth'on. 11
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE AccouKrs FOR THE YEAR ENDED 31 DECEMBER 2022 10 FIXED AssErs Freehold Furniture, Flxtures & Flttlngs Sef•r Torah Bulldlog & Slfverware Total Cost As at l January 2021 AddlOn5 Dlsposals As at 31 Dernber 2022 97.713 120.111 36.207 1,971 16.550 150,470 122,082 217824 21.016 255 390 Deprnclatlon As at 1 January 2021 Charge for the year Disposals As * 31 December 2022 34.734 1,482 34,734 3,884 2,402 2.402 19.054 Net book value A8 at 31 December 2022 21 5.422 233.934 As at 31 December 2021 115736 Two Sefer Torah ScrL4ls are on pemianent loan lo the Synagcgue and are lheref rH)t induded in Fixed Assel$. 2022 11 DEBTORS & PREPAYMENTS Membets & Debtors Gfft A"¢J Glaim Burial Grarrt Receivable 278 3.348 730 6,386 10,746 13.904 2022 2021 12 CREDITORS Burial Surcharges Sundry Creditors Accruals 4,227 1.418 5,645 390 2.314 12
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 13 ANALYSIS OF NET ASSEfs 8EfwEEN FUNDS Tangible Flxed Assets Currerrt Current Liabilities Total Unrestrlct8d General Fund 233.934 11.340 (5.645) 239.629 Rerfctsd 1<01 Nidre Appeal Other Events Sonny Herman Memorial Fund Garden Fund 8L6rial FuTrJ Building Impfovements Fund MRJ YoLrth Community Award Sefer Torah Fund Prayer Book Fund 550 1,080 581 1.079 550 581 1,079 128 4,830 430 20.117 128 4.830 430 248,406 233.934 ANALYSIS OF NET ASSETS BEfwEEN FUNDS . PREVIOUS YEAR Tanglbl Flxed Assots Current Guryont Uabllltles Totsl Unrestrlcted General Fund 115.736 119,299 12.704) 232,331 Restrlcted Sonny Hernn Memori81 Fund Garden Fund Builthng Improvements Fund MRJ Youth Community Award Sefer Torah Fund Prayer Book Fund 581 1.329 9,500 128 4,830 250 135,917 581 1.329 9.500 128 4,830 250 248,949 115,736 2,704 13
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE AccOUPs FOR THE YEAR ENDED 31 DECEMBER 2022 14 MOVEMENT IN FUNDS sat 31.12.22 1.1.22 Incorne Expndllur• Transfer Unrgstrtctgd General Fund 232,331 25.590 27,TJ2 239.829 R•strfet Koi Nidre Appeal Other Events Garden Fund Burial Funds MRJ Youth Communty Award Sefer Torah Fund Sonny Herman Menvial Fund Building Impro¥ements Fund Prayer Book Fund 550 1.080 1.079 1,080 250 2,657 128 4,830 581 128 4.830 581 (9,500} 250 430 Restrictèd Funds Funds subject lo restiictKins irnposed by the thioi or by the sre tem1$ of the appeal under whh the funds are raised Kol NEdre Appeal Annu81 nJn(tralWng a31 onwards don8th)n to outshje benefbs Oth•T Events Other funds ratsed for (¥Mard$ ¢Jonatv)n lo 11¥$ Gard•n Fund Funds for the upk86p of tho front garden MRJ Youth Communlty Award Funds awarded for the develownent ofcommunty ywth S•for Torah Fund Fun¢Js dedicated to matters concemry the SynagY4ue'$ SeferTcTrh u)dudw repairs Sonny Hemian Klemorial Fund Funds for conwnunty a# for excellen in rnemory offcmw Rattli knny Hem)an BulSdlng Improvements Fund Funds q¥anted for Ihe purrwjse of knpmvovenwts to thè syrwcoJue premises All fvnds were spenÈ In the Prayer Book Fund Funds donated trpMrds the puow8e ofthe Reform Jvdai5m HO Days prayer bc>Jks 14