THANET AND DISTRICT REFORM SYNAGOGUE REPORT AND ACCOUNTS For the year erKled 31 December 2024
THANET AND DISTRICT REFORM SYNAGOGUE INDEX For the year ended 31 December 2024 Pages Index Synagogue Infcffmation Report of the Synagogue Counol Independent Examinerfs Report Statement of Financaal Actrvities Balance Sheet 8-14 Notes to the Accounts
THANET AND DISTRICT REFORM SYNAGOGUE SYNAGOGUE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 Tho Synagogue Council (Board of Tntstees) Elected or ¢(pted during part or all of the year Hele Cohen Chair (Appointed June 2024, Wice Chair prior) WI Chair (Appointed June 2024, Chair prior) Hon Secretary {Appointed June 2024) Hon Treasurer Lauren Ray Benna-Jayne Goldman lan Smiler Simon Wolfe Sally Roth James Breslaw Lynn Matthev*S Katie Blythe Jennrfer Leh (Resigned June 2024) (Appointed June 2024) Address 293a Margate Road Ramsgate Kent CT12 6TE Charity Commission Number 294859 Indep8nd8nt Examlner Mr S J Wren FCCA Accountancy Matters {Kent} Ltd The Madowe Innovation Centrè Madowe Way Ramsga Kent CT12 6FA Bankers Bardays Bank PIC 13 Queen Street Ramsgate Kent CT11 9DZ
THAN AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 Decnber 2024 The Synagogue Council presents tis report together with the Accounts for the year ended 31 Dember 2024. LEGAL STATUS The Congregation of the Thanet & District Refom Synagogue is a charity registered with the Charity Commissioners for England and Wales and is govemed by rt's Constitution adopted on 26 March 2WO 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 advanng religious. educational and charitable activities. The PutlC Benefit 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 Synagogue and are the Trustees of the Synagogue. Members of Ihe Synagogue Counctl 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 preparing such accounts the Synagogue Council are required to". Select suitable accounting policies and apply them COrlStentIy. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures, bvhich must be disclosed and explained in the a¢¢ounts. Pr8pare the accounts 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 safeguardin9 the assets of the Synagogue and hen for taknng reasonable steps for the prevention and detection of fraud and other irregularrties. RESERVES POLICY It is anticipated that future income will continue at a level to support expendtture and any reserves will be controlled by the Trustees. As at 31 Dmber 2024 funds stood at £263,852 (2023 £266,446).
THANEf AND DISTRICT REFORM SYNAGOGUE REPORT OF THE SYNAGOGUE COUNCIL For the year ended 31 December 2024 REVIEW OF PROGRESS During 2024 the Synagogue held seNices for public worship on a regular basis, including additional special setvices forlhe High Holy Days and other festivals. Fund-raising and social events were held throughout the year to help towards Synagogue finan and to foster SPiTit of cofflmunity. Our nMunity care programme "Chesed. continued with additional strength at a time of great need. Our other links with our members and friends also ¢ontinued as before, these tHng regular (e)mailshots, news*r 'Ets Chaim. °Whaf s On. mailshots and our website, v4WW.tdrs.org.uk. Services and religious based actiVTtEs induding monthly Erev Shabbat Family Services, Simchat Torah, Purim and Chanukah lebrationS, etc. were all well supported. Attendance at our Cheder has continued to increase and brought in new members to the Synagogue. Furthemiore, we look foThYards to several students lebrating their BarlBat Mitzvahs later on in 2025. In the wider community Rabbi Cohen participated in various Holocaust Memorial Day events induding a service at Canterbury Cathedral and the Mayor of Ramsgate's National Holocaust Day event in Thanet. Rabbi Cohen has fostered close links with leadership of cÉvic and other faith communities and in what has been a difficulty year ensu1 that the Jewish MMunity is represented. Ra Cohen has also conts'nA to host the ever-popular School visits to the Synagogue premises. We remain affiliated to the Movementfor Refom Judaism and ¢ontinueto wrih representstion 8t both the Board of Deputies and local Kent Police IPAG meetings. Through our annual Kol Nidre Appeal we supported a national Jewsh canr support charity and an intercommunty charity based in Israel. In the year we have continu& to develop our outdoor spaces and receivgy a generous donation that will enable us to build a nthv Succah for this year. Also into 2025, Council will be looking at ways to incorporate membership categories within the constitutional framework. This will LEnefit the communty with a wider engagernt of p80ple towards community affairs. I took over as Chair at the summer AGM and want to eXpsS thanks to Laurence Ray who unexpectedly became Chair before me at a time of need. Finally, I mention that 2025 V•ryll be the 4 anniversary folkming the founding of this Synagogue and there will be a series of events through the year in celebration. ACCOUNTS The Synagogue's accounts appear on pages 6 - 14 of this report. By order of tho Synagogue Council Helene Cohen Dated.. Chair
NDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THANEf AND DISTRICT REFORM SYNAGOGUE I report to the chanty trustees on my examination of the aGGounts of the charity for the year ended 31 December 2024, whith are set out on pages 6 to 14. Rèsponsibllilies 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 Cthe Ad). I report in respect of my examination of the chantys accounts as carried out under section 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 ts ACL Independent examlnefs statement I have completed my examination. I confim that no material matters have come to my attention in conneclion with the examination which give me cause to believe that in. any material respect.. accounting records were not kept in accordan with sedion 130 of the Charities Act,. or 2. the accounts do not accord wtth the accounting records.. or 3. the acUntS do not comply with the applicable requirements conceming the fomi and content of a¢Unts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a Irue and fair view which is not a matter Gonsidered as part of an independent examination. I have no Con$ and have come across no other matters in connection with the examination to which attention 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 Marfowe Innovation Centre, Marlowe Way Ramsgate Kent CT16 6FA Dated
THANEf AND DISTRICT REFORM SYNAGOGUE STATEMENT OF FINANCIAL ACTIVMES FOR THE YEAR ENDED 31 DECEMBER 2024 Unv•stri¢ted Restrict•d Total Fund¥ Funds Funds 2024 Total Funds 2023 Incom• DonatnS." Donations Gift Clalm Building Improvements Grant Chant8bl8 8th1t$.. Buri81 Grant & Levy Subscriptions Gift Aid Claim otherdIng 81vib6s.' Communty Fund Raising Inc4)me Gift Aid Claim Bank Interest Insurance Claim Total Inc¢mo 14 1.963 434 3,397 788 8,193 442 14.000 5.976 5,976 20,546 3.184 14,249 18,783 3,611 20.546 3.184 1297 1.815 3.112 2,602 161 4478 66.435 27,588 9.579 37,167 Expendlturg Raiw"ng funds.. Communty Fund Raising Costs Chaiitable acbvilies.. s8rvi¢xs Religion School Burial Expenses Community Development Sefer Torah Repairs Depreaats"on Other Charitable EXSe8 Support Costs Totsl Charitabl• Exp•ndliure 1.187 1,187 522 3,478 1,041 119 9.495 3,476 1.041 6.095 9.495 3.093 323 14.251 8,992 2.608 3.853 4.193 10,580 47.873 5.976 10 4.128 1.313 4.128 4.766 9,571 38,574 3,453 91 9.520 29.054 Total Expendliurn 30.241 39.761 48.395 Net {ExpoMesy7ncom tor the year 12.653) 59 P.$94) 18,040 Trnnsf•r Botw••n Fund¥ 97 197) Balanco brought forward 1 January 2024 261.991 4.455 248.406 Balance carTiod fomrd 31 Decembor 2024 259.435 4.417 263.852
THANEf AND DISTRICT REFORM SYNAGOGUE BALANCE SHEEr AS AT 31 DECEMBER 2024 2024 2023 Flxed Assets 10 254.438 257,194 Current Assets Debtors & PrepayThents Cash at Bank Cash in HatKI 11 20,¥24 9.235 126 76 11.439 Curr•nt Llabllllles Crgditors 12 2.025 21.034 9,414 9,252 Net Assets 13 263.852 266,446 Funds of the Charity Unrestricted Funds Restri¢t8d Funds Kol Nidre Appeal Other Events Sonny Herman Memorial Fund Garden Fund Building jmprovwnts Fund Burial Fund MRJ Youth Community Aw¥d Sefer Torah Fund Prayer Book Fund 14 259.435 261,991 549 581 750 97 128 2,222 580 266,446 128 2.234 263,852 These accounts ¥e PrOVed and signed ts issue by the trustees f Helene Cohen- Trustee & Chair lan Smiter- Trustee & Hon Treasu
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS For tho year ended 31 December 2024 1. ACCOUNTING POLICIES Accounllng Convenllon The accounts have been prepared under the historical cost convention and In accordan with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). Subscrlptions Subscriptions are a(xounted for net of the Irial scheme levy and after making allowances for any subsuiptions reduced through financial hardship. Donations Donations are accounted for on the earfier of the year in whith they are pledged or received. Functions Functions are accounted for on a net profit basis that represents gross receipts less expense diredly attritthble to the event. Income Tax Repayments Credit has been taken in respect of available income tsx payments on Gift Aid for subscriptions and donations received in the year. Intsrest Received Interest received is accounted for on the basis of amounts actually due to be credited to interest bearing accounts in the year. Depreciation Assets are deweciated a straight-line basis, at rates calculated to write off the cost. less estimated residual values over the lrfe of the asset. Freehold Property (exduding improvements), Sefer Torah Scroll and silverware have not been depreoated as the Trustees are of the opinion that there has been no diminution in value below cost. The rates utilised in these accounts are as follows: Furntlure 20% per annum Fixtures & Frttings 20% per annum Freehold Improvements 2% per annum Expendlture All expendtiure is accounted for on an accruals basis and indudes VAT where applicable. Resources expended are shown as". Charitable exFenditure - comprrses those Gosts incurred by the charity in the delivery of its activities and services for Ixneficiaries. It indudes both those costs that can be allocated directly to such aciivities and those costs of an indirect nature necessary to support them, induding govemance costs {costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examinerfs fee).
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEIABER 2024 Uftr8Stricted Restrkted Funds Funds Total Funds 2024 Totsl Funds 2023 2 COMMUNITY FUND RAISING ACTMTIES Kol Nidre Appeal Prayer Books Festivals Newsletter Subscription Newsletter Adverting Fund Raising Socal Events otr Events 635 635 570 245 274 35 509 172 172 514 102 1.297 514 1,282 1.180 1.815 882 2,602 Deduct.. Prayer B¢)oks Newsletter Costs Other Events Costs 367 787 33 1,187 117 787 33 1.187 59 522 110 1.815 1.925 2,080 3 SERVICES Rabinical AttwKlances High Holy Day Expenses Shabbat & Festival Costs Other Expenses 2.965 2.851 242 67 3.478 67
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds 2024 Totsl Funds 2023 Funds Funds 4 RELIGION SCHOOL Teaching Expenses Books & Stationery 832 209 1,041 832 209 300 23 323 6 BURIAL INCOME & EXPENDITURE Sub8cription Levy M8mbeVs Payment for Burial Burial Grant 2.788 2.78B 230 14,019 14,249 3.188 5,976 3.188 5,976 Dedu Burial S¢xiety Premium Service Costs Funeral Expenses 119 2.788 2.7 230 14,021 14,251 3,188 5.976 3,188 8.095 119 119 119 CHARITABLE EXPENSES Movemenl foT Reform Judaism Kol Nidre ApFeal Donations Prayer Books General Charltable Acbwtres 635 1,212 635 1.287 1.6C6 342 4,766 1.120 2.050 75 342 1.313 217 4.193 3,453 7 COMMUNITY OEVELOPMENT Rabbinical Consuttancy nter Convnunity Llaisc 9.414 82 9,495 9,414 82 6,992 10
THANET AND DISTRICT REFORM SYNAGOGUE NOTES TO THE AcCOUTrS FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds 2024 Total Funds 2023 Funds Fundg SUPPORT COSTS Buildlng & Gorstents InsUrCe ¢anIng & Hygie Light & Heat Water Rates Postage Station Computer Costs Telephone & Intemet BuildiThJ Repairs Syma9ogue Maintenare Travel Bank & Credit Card Charyes other Expenses GovemarKo costs." Independent Examinerfs Fee5 2,530 95 2.115 223 2.359 540 3.797 173 19 95 2.115 223 101 399 1.045 1.829 70 232 101 399 1,045 1,829 161 232 396 1,201 1,145 232 33 91 235 235 57 600 9,480 600 9,571 91 10,560 9 TRUSTEE REMUNERATION During the year no trustee recerved any remuneration. R*&1 Cliff Cohen is the spouse of a trustsè and was paid a total of £13,247.70 12023 - £12.180.40) for Rabbinal attendances. consuKarKy, community liaison, and ths the Synagogue's Nthvsletter. At the year-end. £990.10 12023 - £745.28) was owed to Rabts. Cohen. Hdene Cohen was absent from meets.ngs whenever financial issues regarding Ra Cohen were discussed. TTUStee8 were Mbuts8d for incAdentsl travel costs whilst undertakn.ng th'r duties on behaw of the Chorrty. 11
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUtrItS FOR THE YEAR ENDED 31 DECEMBER 2024 10 FIXED ASSErs Freehold Furnlthrn, Fixtures & Flttlngs Sefvr Tornh Bulldlng & Sllverware Total Cost As al 1 January 2023 Additions Disposals As at 31 December 2024 243.152 22.802 1.372 16.550 282,504 1,372 243 152 Deprnclatlon As at 1 January 2023 Charge forthe year Disposals As at 31 Deeember 2024 5.311 19.998 1,219 25,309 4.128 Net book value 254 438 Two Sefer Torah Scrolls are p&manent k>an to the Synagogue and are therefcrfe Th)t induded in Fixed Assets. 2024 11 DEBTORS & PREPAYMENTS Members & Debtors Gift Aid Claim Burial Grant Re1Vable Prepayments 1,043 1.999 14,206 2,018 3.717 985 20,924 4.007 2024 2023 12 CREDffORS Sundry Cditors Accruals 185 19,076 1,958 21,034 2,025 12
THANET AND DISTRICT REFORPA SYNAGOGUE NOTES TO THE Accoup¥rs FOR THE YEAR ENDED 31 DECEMBER 2024 13 ANALYSIS OF NET ASSETS 8EfwEEN FUNDS Tanglble Currnnt Flxed Assets Assets Currènt Uabllltles T¢)tsl Unrestricted General Fund 254.438 12.025) 259,435 Rastrlctsd Kol N1d Appeal Sonny Hemian Memorial Fund Garden Fund Burial Fund Building Improvements Fund MRJ Youth Communrty Awa Sefer Torah Fund Prayef Book Fund 549 756 756 750 128 2.234 750 128 2.234 254,438 11.439 2.025 263.852 ANALYSIS OF NET ASSEfs BETWEEN FUNDS. PREVIOUS YEAR Tanglble Flxed Assets Currnnt Currnnt Liabilitles Totsl Unrestrlcted Gener81 Fund 257,194 25,830 121.0341 261.991 Kol Nidre Appeal Sonny Prnian Memorial Fund Garden Fund Burial FLH Building Improvements Fund MRJ Youth Communty Award Sefer Torah Fund Prayer BOOK Fund 581 581 97 128 128 2.222 580 266 446 $80 13
THANEf AND DISTRICT REFORM SYNAGOGUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 14 MOVEMENT IN FUNDS 01.01.2W Inctyne ExpeThllturg Trnnsfer 31.12.2024 Urhrgstricted General Fund 261.091 27.588 1,241 97 259,435 R•strlet•d Kol Nldre A981 Olher Events Garden Fund Buri81 Funds MRJ Ytyjth Communty Sefei Torah Fund Sonny Heman Memorial Fund Build#ig Improvements FuThJ Pr8yef Bk Fund 1.180 91 5,976 756 97 126 5.976 (9n 128 2.234 549 750 12 581 79) Re8trieted Fund8 Funds subiect to restridions im by the don or ty the speoficterm$ of the appeal undor whlch the funds are raised Kol Nidre Appeal Annual fundrahsing appeal for onw•rds don8lkm to outskle benefrMie5 Bulldlng Improv•m8nt Fund Funds donated for fuiure construdyjn ofa nv4V Suctsh Garden Fund Funds for the upkeep of the frc)t garden Burlal Fund Funds for burtal costs linked with tt funeral beneffts sclme MRJ Youth Comrnunlty Aw•rd Funds awarded for the ¢je¥eh)pMl of CrffimtyY0lrth 8•f8r Tor¥h Fund Funds dedi(xted to matters the srnc0J'S Sefer Torah S(xols inthding repa8 Sonny Heman M8morlal Fund Funds for communty awards for e4nce in Mo offrn Ra Sonry Hem)an Prayer Book Fund Funds donated towards the purdse ofthe rw Refcrfm Judaism Hlgh Holy Days prayer books All fvThJs were spent in the year otr Everrt¥ Other fvnds raised for onvrdrds donati to J1$¥je tr 14