THANET AND DISTRICT REFORM SYNAGOGUE REPORT AND ACCOUNTS For the year ended 31 December 2023
THANET AND DISTRICT REFORM SYNAGOGUE INDEX For the year ended 31 December 2023 Pages Index Synagogue InfomiatKJn Report of the Synagogue Council Independent Examinerfs Report Statement of Financial Activibes Balan Sheet 8-14 Notes to the A¢¢ounts
THANET AND DISTRECT REFORM SYNAGOGUE SYNAGOGUE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 The Synagogua Council {Board of Trustees) Elected or co-opted during part or all of the year Lauren Ray Helene Cohen Chairman Vice Chair Hon Secretary Hon Treasurer lan Smiler Simon Wolfe Sally Roth James Breslaw Lynn Matthews Katie Blythe Llfe President Godfrey Fischer Address 293a Margate Road Ramsgate Kent CT12 6TE Charity Commission Number 294859 Indep8ndont Examinor Mr S J V*en FCCA Accountancy Matters (Kent) Ltd The Marfowe Innovation Centre Marlowe Way Ramsgate Kent CT12 6FA Bankers Barclays Bank PIC 13 Queen Street Ramsgate Kent CT119DZ
THANET AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2023 The Synagogue Council presents tts report together with the Accounts for the year ended 31 December 2023. LEGAL STATUS The Congregation of the Thanet & District Refomi Synagogue is a charity registered with the Charity Commissioners for England and Wales and is govemed by it's ConstitLrtion 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 detailed in the Review of Progress on page 4. THE SYNAGOGUE COUNCIL The Synagogue Counul comprises the members of the Synagogue who have the general control and management of the administration of the Synagogue and are the Trustees of the Synagogue. Members of the Synagogue Council are appointed under the ConstitLrtion of the Synagogue. RESPONSIBILITIES OF THE SYNAGOGUE COUNCIL The ConstrtLrtion 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 defictt of the Synagogue for the peric#J covered by the Accounts. In preparing such accounts the Synagogue Counal are required to: Select suitable accounting policies and apply them consistently. Make judgments and estimates that are reasonable and pruderrt. Slate whether aPIcable accounting standards have been followed, subject to any material departures, which must disclosed and explained in the accounts. Prepare the accounts on a going conrn basis unless it is inappropriate to do so. The Synagogue Council are also responsible for kee.ng proper accounting records, which disclose with reasonable accuracy at any time. the financial position of the Synagogue. The Synagogue Counol 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 irregulartties. RESERVES POLICY It is anticipated that future inwme y11 continue at a level to support expenditure and any reserves will be controlled by the Trustees. As at 31 December 2023 funds stood at £266,446 {2022 £248,406).
THANEf AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2023 REVIEW OF PROGRESS Dursng 2023 the Synagogue hehj seThices for put4ic worship on a regular basis. including additional spe¢ial SeNiS for the High Hoty Days and otherfestival$. Fund-raising and social events were held throughout the year to help towards Synag(gue ffinan$ and to foster a spirit of community. In the year we continued with our communtty care programm8 'Chesed°. Our other links with our rnembefs and friends also continued as before, these being regular (e)mai15hots, newsletter "Etz Chaim-. Wi*'s On" mailshots and our website. %.tdrS.Ofg.Uk. Setvices and religious based actsvEtres induding monthty Erev Shabbat Famity Services, Simchat Torah, Purim and Chanukah lebrationS. etc. were all well supported. Attendance at our Ch8d8r has continued to increase and in the autumn V engaged a professional teacher to run these classes. In the wider communty Rabbi Cohen participated in various Holocaust Memorial Day events including a Servi at Canterbury Cathedral and the Mayor of Ramsgate's National Holocaust Day event in Thanet. Rabbi Cohen continued to host Ihe ever-popular school visits to the Synagogue premises and attended various other events linking up with many other local religttius and ciwc dignrtaries. Afterthe atrocibes of 07 October. we vRre ddighted to wdcome the Kent Police and Crime Commissioner to the Synagogue. We remain affiliated to the Movement for Refomi Judaism a1 ntinue to with representation at both the Board of Deputies and local Kent Police IPAG meetsngs. Through our annual Kol Nidre Appeal we supported a national Jewish ¢harity and a local Kent based tharity. In the sprtng we held a Siyyum to celebrate the Comption of the repairs to our Klatovy Sefer Torah and we were honoured that the Deputy Lord LieLrtenant of Kent. the Chair of Kent County Council. and the Mayors of Ramsgate, Margate and Broadstairs & St Peters could join us for this event. The insurance claim following theft of flashirHJ during COVID lockdown was paid out after much delay. Lale autumn we renewed our fijel contracts tsking advantage of a reduction in pricing which will be very welcome as they take effect in the new year. In December we installed a new front door, with gratefijl thanks to the CST for guidance and very generous grant assistance with fvnding. Plans for 2024 include improvements to the front and rear gardens with trees and other plantings. Funding is still very tight arKI unfortunatdy this has caused us to delay the planngj move of the community to a CIO legal status. The new Council V11 have a change of leadership as Laurertce Ray will te standlng down as Chair of the Synagogue at the 2024 AGM bjt will remain on Counal a5 Vice£hair. ACCOUNTS The Synagogue's acoounts appear on pages 6- 14 of this repo By order of the Synagogue Council Lauren Ray - Chaiman Dated.. 09 June 2024
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 the chaiity for the yéar ended 31 Dember 2023, which are set out on pages 6 to 14. Responsibilitles and basls of report As the charitys trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Chartties Act 2011 ('the Act,). I report in respect of my examination of the charTVs awunts as carried out under sedion 145 of the 2011 Act and in carying out my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act. Independent examinefs statement I have completed my examination. I confinn that no material matters have come to my attention in connedion with the examination which give me cause to believe that in. any material respeGt: a¢UntIng rec¢)rds were not kept in accordance with Section 130 of the Chartties Ad" or 2. the accounts do not accord wtth the accounting records: or 3. the aGGounts do not Gomply Wlth the applicable requirements concerning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulalions 2008 other than any requirements that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in conneclion with the Èxamination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. S J Wr8n FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountarrts The Marlowe Innovation Centre, Marlowe Way Ramsgate Kent CT16 6FA Dated
THANET AND DISTRICT REFORM SYNAGOGUE STATEMEKf OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 DECEMBER 2023 Total Funds 2023 Total Fund8 2022 Funds Funds Incom¥ DonatnS." Other Gifts & Donab"ons GtftAid Claim Buildin9 Improvements Grant Chantable activth"8S.' Burial Grant & Levy Subscriptions Gift Aid Claim othertrading actiVrtS." Communty Fund Raising In¢ Bank Interest In8ur8n¢e Claim Total In¢¢m• 2.14 8.093 442 100 8,193 442 14,000 3.847 726 14.000 14.249 14,249 18,783 3.611 2.657 17,534 2.820 18.783 3.611 1.012 77 1.590 2,602 2.595 76 36.496 29,939 EXndItUr• Raising funds.. Communty Fund Rai$iry Costs Charitable activit$.. Services ReligioA Scho Burial Expen Communty Developmenl Sefer Torah Repairs DepatiOn Othèr Chantabk Expans Support Costs Tow Charitablo Expendlturn 690 3,093 323 3.093 323 14,251 8.992 2,608 3,853 4.193 10.560 47.873 2,865 51 2,558 8,160 14.251 10 3.853 1,023 10,328 27,612 3.884 3.170 232 20,261 11.496 29,910 Totsl Exp•ndlknr• 28,134 20.260 48,395 30,600 Not IExpgn¥o¥ylncom8 for tho yr 9.678 18.040 (S431 Transfer Between Funds 14.000 (14.000) Balance brought forward 1 January 2023 239.629 248.4(6 246,949 Batance Carri forward 31 Docomber 2023 261,991 4.455
THANEf AND DISTRICT REFORM SYNAGOGUE BALANCE SHEEr AS AT 31 DECEMBER 2023 Notes 2023 2022 Fixed Assets 10 257.194 233,934 Current Assets Debtors & Prepayrn Cash at Bank Cash in Hand 11 20,924 9.235 126 30.285 13.591 140 20.117 Currant Liabilities Credrtors 12 21.034 9,252 14,472 13 266,446 248,4C6 Fund$ of tho Charlty Unrestricted Funds Restricted Funds Kol Nidre Appeal Other Events Sonny Hemian Memorial Fund Garden Fund Building Improvements Fund Buri Fund MRJ Youth CommuntyAward Sefer Tor8h Fund Prayer PK)ok Fund 14 261,991 239.629 1.080 581 1,079 581 97 128 99 128 4,830 430 248,4f 266,446 These accounts were approved and signed for issue by the trustees on 09 June 2024 Laurence Ray- Trustee & Chaiman lan Smilar- Tru8tèè & Hon Tr09surer
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS For the year ended 31 December 2023 I. ACCOUNTING POLICIES Accounting Convention The accounts have been prepared under the historical cost convention and In accordance with the Accounting and Reporting by Charities". Statement of Recommended Practice applicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effertive 1 January 2019). Subscriptions Subscriptions are arunted for net of the burtal scheme levy and aftèr making allowan for any subscriptions reduced through financial hardship. Donatlons Donations are accourrted for on the earlier of the year in vthich they are pledged or reIved. Functions Functions are accounbj for on a net profit basis that represents gross reIpts less expense directly attributable to the event. Incomo Tax Repayments Credit has been taken in rest*rt of availab income tsx paymerrts on Grft Aid for subscripb'ons arKI donations received in the year. Interest Received Interest reIVed 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-line basis. at rates calculated to write off the cost, less estimated residual values over the life of the asset. Freehold Property (excluding improvements). Sefer Torah Scroll and silverware have not been depreaated as the Trustees are of the opinion that there has been no diminution in value below cost The rates Lrtilised in these a¢¢ounts are as follows: Fumiture Fixtures & Fittings Freehold Improvemerrts 20% per annum 200kn per annum 2% per annum Expenditure l expendrture is accounted for on an accruals basis and indudes VAT whe applicable. Resources expended are shown as: Charitable expenditure- comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It indudes both those sts that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, inclLKling govemance costs (costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examinerf$ fee).
THAN AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlcted Restri¢t•d Funds Funds Total Funds 2023 Total Funds 2022 2 COMMUNITY FUND RAISING ACTivmES Kol Nidre APal Prayer Books Festivals Newetter SLFbscription NewdettOrAdve$in9 Fund Raising Sc¢al Events other Events 570 570 245 274 35 550 145 121 95 274 35 155 1.744 12 1.012 870 1.590 882 Deduct.. Prayer Books Newsletter C(&8ts Other Events Costs 117 117 85 25 580 690 59 59 522 490 1.590 2.080 2.025 3 SERVICES Rabinical AttendarbC9$ High Holy Day Expenses Shabbat & Festival Costs Other Expenses 2,851 2,851 2.715 242 242 150 3,093 2,865
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unr¢strlct•d R•stri¢tod Funds Funds Totsl Funds 2023 Total Funds 2022 4 REUGIOII SCHOOL Stsff Expgnses Books & Ststionery 23 323 23 323 51 51 5 BURIAL INCOME & EXPENDITURE Subscription Levy Member's Payment for Buiial Buiial Grant 2,657 230 230 14.019 14.249 14,019 14,249 2.657 DeducL' Burial Society Prenwum Serw¢e Costs Funeral EXpse$ 2.558 230 14,021 14,251 230 14.021 14.251 2.558 99 6 CHARITABLE EXPENSES Movement for Refomi Judaism Kol Ntdre Appeal Donations General Charitable Acttvitses 708 1,120 2.050 1.120 2,050 217 4,193 217 1,023 3,170 7 COMMUNITY DEVELOPMENT Rabbinicsl Consuttancy Inter C(Knmunity knaison 8.160 48 8.992 48 8.160 10
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNT8 FOR THE YEAR ENDED 31 DECEMBER 2023 Totsl Funds 2023 Total Funds 2022 Funds Funds 8 SUPPORT COSTS Building & Contents Insuranee Cleaning & Hygiene Light & Heat Water Rates Postage stationery Computer Costs Telephon¢ & Intemet Building Repatrs Synagogue Ikinten Travel Bank & Credrt Card Charges other Expenses Govomance costs.. Independent Examinerfs Fees 2.359 2.359 540 3.797 173 19 2,133 3.797 173 19 1,312 113 17 33 1,014 5.642 500 59 1.201 1.145 1.201 1.145 232 33 232 33 57 57 35 600 10,328 600 10,560 600 11,496 232 9 TRUSTEE REMUXERATION During the year no trustee rerEive(l any remunerabon. Rabbt Clrff Cohen is the spouse of a truslee and was paid a total of £12,180.40 {2022 £11.393_751 for Rabbinical attendances, consullèncy. community liaison. and works wth the SynagcYJue's Newsletter. At the yearend. £745.28 {2022 - £680.00) was owed to Rabbi Cohen. Helene Cohen was absent from meelings whenever financaal Issues regarding Rabbi Cohen were discussed. 11
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 10 FIXED ASSETS Freehold Furniturn, Fixtures & Fittings Sefer Torah Bullding & SilveThv•r¢ Total Cost As at 1 January 2022 Additions 'sposals As at 31 December 2023 217.824 25,328 21.018 1,786 16,550 255,390 27.114 243 152 Depreciatlon As al 1 January 2022 Charge for the year Disposals As at 31 December 2023 2,402 2,909 19.054 21,458 3.853 5.311 Net book value As at 31 Decemtér 2023 As a131 December 2022 Two Sefer Torah Scrolls are on pemwart loan to the Synagoa arKI are therefore not included in Fixed Assets. 2023 2022 11 DEBTORS & PREPAYMENTS Members & Debtors GIftd Claim Burial Grant Rewvable Prepayments 14,2 2.016 3.717 985 20.924 2,308 3,348 730 6.386 2023 2022 12 CREDITORS Sundry Credrtors Accru818 19.076 1,958 21,034 4,227 1,418 5.645 12
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 13 ANALYSIS OF NET ASSETS BETWEEN FUNDS Tanglblg Current Flxed Assets Assets Current Uablltties Total Unre5trlctsd Genera Fund 257.194 25,830 (21.034) 261,991 Restrlcted Kol Nidre Appeal other Events Sonny Heman Merrthal Fun¢J Garden Fund Burial Fund Building ImproveFr FuTrJ MRJ Youth Communty Award Sefer Torah FurKI Prayer Book Fund 581 581 97 128 2,222 580 30,285 128 2,222 580 266,446 257.194 21.034 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PREVIOUS YEAR Tangib Flxed Assets Current Current Uabllltlès Totsl Unrestricted General Fund 233,934 11,340 {5,6451 239,629 Restricted Kol Nidre Appeal Other Events Sonny Heman Memorial FurKI Garden Fund Burial FuTrJ Building ImprOvennts Furnl MRJ Youth Communty Award Sefer Torah Fund Prdyer Book Fund 550 1.080 581 1,079 1.080 581 1,079 99 128 128 4,830 430 248 406 4,830 430 13
THANET AND DISTrICT REFORM SYNAGOGUE NOTES TO TrIE ACCOUNTS FOR THE YEAR ENDED 310ECEMBER 2023 14 MOVEMENT IN FUNDS Asat 01.01.2023 In¢om• Exp•ndltyre Trnnsf•r 31.12.2023 Unmtrl¢tod General FLtrnd 239.829 36.496 28.134 14.OCrt) 281.991 Restrfcted Ktsl N¥Jre 4) 0thgT Events Garden Fund Burial Funds MRJ Y(Arth Communty Awa Sefer Torah Fund Sonny Heiman IAemort81 Fund 8uikling Improvements Fund Prayer Book Fund 570 970 1,080 1.079 232 14.251 847 97 128 2.222 581 14.249 128 4.830 $81 14.C {14,() 430 580 Restrlct•d Funds Fvnds subject to restrictK)ns imp)sed ty the donor bythe temis of Ihe appeal ur¥Jer whh the funds are raised Kol Nldre Appeal nual NndraisirtrJ appeal for orN4ards donalK)n to outsth bener Other Events Other funds ratsed for onwards donatvJn to ¢)utsMle benefkales Gorden Fund Funds for the upkeep of Ihe trrt garden Bullal Fund Funds for bjrtal costs linked wlh the funeral beffits S(1 MRJ Youth Communlty Award Funds awarded for the (levdopment of MMUnIy1 Sefèr Torah Fund Funds ded¥cated to matters concemiThJ 5JUe'S SeknT¢xah S(srAL8 inckJdN¥J repairs Sonny Herman Memorial Fund Funds for communty avrards for eXCeNe in meThhyy of forrner Rabbi Sonny Hémian Building lrnprov8mgrkts Fund Funds granled lor the purpose of lmwov0v to the ssrywogue temiÈes l fvnds were spent th the year Prayer Book Fund Funds donated towards purchase ofthe Reform Jtwjaism Hh Holy Days prayer bcJks 14