KOL CHAI HATCH END REFORM JEWISH COMMUNITY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
CHARITY NO.: 299063
KOL CHAI HATCH END REFORM JEWISH COMMUNITY
434 Uxbrldge Road
Hatch End
Pinner
Middle3ex HA5 4RG

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated ¢harityl
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MAY 2021
CONTENTS
Page
Trustees, Report
Independent Examiner's Report
Summary of Restricted Funds
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-13

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2021
The trustees present their report and accounts for the year ended 31 May 2021.
Objects and Organisation of the Charfty and Prln¢ipal Activities
Kol Chai Hatch End Reform Jewish Community is a charity established under a charitsble trust and is
governed by ils con51ilution. The objects of the charity are as defined by Ils constitution and its
principal activity is that of a synagogue and Jewish eommunity. In particular, there Is an emphasis on
the educational work of the community-
The charity is organised and administered by its elected management committee and executive
officeTS. The management committee meets each month The executive officers, In addition to
attending the management committee meetings, also meet separately, once a month.
The trustees li.e. the management committee members) have considered the major nsks lo which the
charity is exposed.
Public B•noflt
The charity's trustees have had due regard to the Charity Commission's public benefit guidance. The
main objectives of the charity are the promotion, preservation and observance of Jewish Iradilion. and
these are set lo reflect our faith and community aims The focus ol our activities is Ihe provision of
plots and burial rites In accordance with Iradilion. and arranging communal events and aclivilies.
Dovgloprnent, Actlvltles and Achiovoments this Yoar
Kol Chai Hatch End Refotm Jewish Community continues to develop the breadth and depth of
activities {Sp￿rItUal and non-spirituall that il offer5 members. The educational, social and other
charitable works of the charity have conlinue(J lo be pursued, although some activities have been
curtailed in the year as a result of the covid pandemic.
Balance Shoot and Stotem9nt of Financial Activttigs
The Statement of Financial A¢tivitie5 shows Ih8t for the year to 31 May 2021 the charity recorded
deficit of £1,132 12020." a surplus of £15,978). In addition, as a result of donations for the building
fund and associated Gift Aid income, the capiial reserve Increased by £74.542.
In accordance with our long established charitable principles, we have continuecl this year to raise
money for our own trust funds and to collect for the benefit of outside charities.
Our balance sheet continues lo show a healthy level of nel assets of £591.92312020.. £516,440).
In order to avoid any unnecessary bank interest and charges, the main operating bank aGcounl of the
community holds both reslricled and unrestricted funds.
Subsequent Ev?nts
The refurbishment work and small extension in relation lo our synagogue building, referred to in the
previous year's accounts, were commenced in the year ended 31 May 2021 and have been
completed subsequent to the year-end. As part of these works. certain items of kitchen and other
èquipment have beÈn rèplaced. In the year ended 31 May 2021. Cifca £134.000 was spent on the
building and circa £25,000 on equipment.
A further circa £103,000 has been Spent subsequent to the yearend.
Page I

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
IAn unincorporated charity)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2021
The works have been financed by a ￿MbinatIon of bank borrowing5, donations from our members,
and our own resources. In addition lo bank borrowings of about £40,000 in May 2021, further such
borrowings of circa £139,000 have been made subsequent lo the year-end. Donations from our
members, together with the associate¢ Gift Aid receipts, tolalling circa £75,000 were received prior lo
31 May 2021 with a further circa £10,000 committed after that date.
Available Funds and Re8eNes
On th8 basis that membership numbers remain at least at the current level. and donations and
fundraising efforts oonlinue to provide suitable lund5. the year ahead should enable the community lo
operate within available resources in relation to our ongoing activities and to service our bank108n.
It is the Gommunily's policy lo keep ils funds on a low risk basis in aeeounls of high street banks. The
fvnd5 represented by reserves held for specific purposes are similarly held.
Whilst the ageing demographics of members means that membership Income may decline over the
Goming years, the Iruslees continue lo look at way5 of Introducing new members. Our balance sheet
continues lo show a salisfaclory nel essel position. and we Should be able lo settle bills during the
perK)d of al least 12 months tollowing the approval ol the accounts.
Rlsk
The major risk to the ctsmmunity is if membership income does not cover its expenditure. For this
reason. the trustees continue to keep careful control over expenditure. The trustees endeavour lo set
subscriptions al a realistic level sufficient lo meet routine expenditure. When selling membership
subsGriplion levels, the Iruslees also tiear in mind that many members are on low fixed incomes, and
accordingly reduc110ns In the level of subscriptions are agreed in some cases. The treasurer monitors
the Cash resources of the community on a regular basis lo ensure that bona fide expenditure can be
sgttlad on a prompt basis.
As a result of the covid pandemic. certain fund raising a￿1VIlieS that would otherwise have taken place
have had lo be curtailed and although some activities have continued online, fund raising revenues
have decreased to some extent.
Volunteers
The charity benefits from the substantial use of the services of volunteers, many of whom are
trustees
Trustoes
The honorary officers as defined in the conslitulion. together with the other members of the
management committee, are also the trustees of the charity. There are no other trustees.
The Iruslees who served during any part of the year we￿".
Page 2

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2021
The trustees are elected by the members of the Gornmunity at the annual general meeting. In the
event of any ol Imese offices not being filled at the annLJal general meeting or falling vacani dLJring the
year, the management committee may appoint a suitable membèr Its hold offic8 until th8 néxt annual
general meeting.
No payments have been made to the trustees in respect of services provided to the charity.
Statement of the Trustees. Re8ponsitsllitios
The trustee5 arè rèquired by law lo prepare financial statements for each financial year which give a
true and fair view of the slate of affairs of the charily and Ils results for that period. In preparing those
financial statements. the Iruslees are required lo.'-
Select suitable accounting policies and apply them eonsistently.
Make judgements and estimates that are reasonable and prudent.
Prepare the financ1al statements on a going concern basis unless it is inappropriate to
assume that the charity will continue in operation.
The trustees are responsible for keeping proper accountin9 rocords which disclose with reasonable
accuracy al any lime the financial position of the charity.
They are also responsible for saleguar(Iing the assets of the char￿Y and hence for taking reasonable
steps ft)r the p￿ventIon and detection of fraud and other irregularities.
The accounts have been preparecl in accordance with the accounting policies set out in note 1 to the
accounts and comply with the synagogue's conslilulion and The Charities (Accounts and Reports)
Regulations 2008.
Approval
This report was approved by the Iruslees on 2 711( **L7A 2Jd2 and signed on their behalf.
Pa8e 3

Independent Examiner's Report to the Trustees of
Kol Chai Hatch End Jewish Community
I report to the trustees on my examinab'on of the accounts of the charity, set out on pages 5 10 13, for
the year ended 31 May 2021.
Responslbilitigs and basis of report
As the charity's Iruslees, you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 1"the Act l.
I report in respect of my examination of the charity's accounts carried out under section 145 of the
2011 Act and ln carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515llbl of the Act.
Independent Examlner's statgmgnt
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by
being a qualified member of the Institute of Chartered Accountants In England and Wales.
I have completed my examination. I confirm that no material matters have ¢ome lo my attention in
connectson with the examination which gives me cause to believe that. in any material respect.
the accountin9 records were not kept in accordance with section 130 of the Charities Act., or
the accounts did not accord with the accounting records". or
the accounts did not comply with the applicable requirements concerning the form and
content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fairf, view which Is not a matter
considered as part of an independent examination
I have no concerns 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 lo be reached.
Br
an Mulderrig
Independent Examlnor
JO>L
Gittins Mulderrig
Chartered Accountants
Reglstered Auditors
6 Hlgh Street
Northwood
Middlesex
HA6 1BN
Page 4

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KOL CHAI HATCH END REFORM JEWISH COMMUNITY
IAJ) urtincorporated charity)
8ALANCE SHEET AS AT 31 MAY 2021
NOTES
2021
2020
FIXED ASSETS
Land and building5
FixtUTes. fitting5 and 8quipm8nt
567.579
23.943
443.648
6.594
591.522
450,242
CURRENT ASSETS
Debtors and prepaymonts
Bank 8nd cash balance5
26.g80
29.176
58.156
13,966
66,405
80,371
CREDITORS
ATnounts fallin9 due within one year
17.256
14,173
NETCURRENT ASSETS
38,900
630,422
e8.198
Amounts falling dug aft8r moro than one year
38,499
NET ASSETS
591,923
516.44Q
Unr•strlct4d Funds
Income and expenditUTe account
Capital reserve
214,776
359,813
205,428
295.751
574.589
501.179
Rg$trict•d Funds
Welfare fund
PA fund
Educational tW8t fund
Rabbi's discrtriionary fund
Wcrtd Jewry fund
2,391
866
7,702
6.475
2,391
866
7,702
4,402
-100
10
17,334
591.923
1S.261
516.440
Dalo.
Pagé.. 7

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charityl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES
Accounting Convèntlon
These accounts have been prepared under the historical convention and in compliance with
FRS102. the Financial Reporting Standard applicable in the UK, the Slalemenl of Recommended
Practice applicable lo charities, effecb've 1 January 2019, and the Charities Act 2011.
Golng ConGgfD
The trustees consider that there are no material uncertainties over the charity's ability lo continue
operations and accordingly the accounts are prepared on 8 going conTrrn basis.
Fund accounting
Unreslricled funds are those where there are no exlern311y imposed restrictions and therefore are
available for use al Ihe discretion of the Iru5tee5 to further any of the charity's purposes.
Restricted funds are subject lo restrictions on their utilisalion declared by the donor or through the
terms of an appeal.
Incoming resources
All income 15 included in the statement of financial activities when entillemenl has passed lo the
charity.
Resources txpended
Expenditure 15 recognised on an accruals basi5 as a liability is incL*rred. Expenditu￿ includes any
VAT whi¢h cannot be recovered, and is classified under headings of the statement of financial
activities to which Il relates.
Tangibl• assets and depreciation
The freehold premises comprise the cost of the land and building. The land Is not depreciated.. the
building is amortised al 2.10 per annum. Fixtures, fittings and equipment are depreciated at the rale
of 25V¢ of net book value per annum.
Income tax repaym8nts
Income lax repayments on subscriptions and donations are credited lo income and expenditure
account only when received, or accrued for only when receipt can be anticipated with reasonable
certainty.
Page 8

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charityl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
FIXED ASSETS
Freehold Prgrn1893
The freehold premises comprise the cost of land and buildings at Woodridings Yard,
Hatch End, Pinner. Middlesex, and include legal and professional fees and other
associated costs.
Land and Bulldlngs
2021
2020
Cost
Al the beginning of the year
Additions during the year
Al the end of the year
627,622
134.411
762,033
622,403
5.219
627,622
Amortlsatlon
Al the beginning of the year
Charge for the year
183.974
10,480
173.598
10,376
Al the end of the year
194.454
183,974
Net Book Value
Al the beginnin9 of the year
443,648
448.805
At the end of the year
567,579
443,648
Flxtures. Ilttlngs and equipment
Cost
At the beginning of thé year
Additions during the year
43,726
25,330
39.658
4.068
At the end of the year
69,056
43,726
Depreciation
At the beginning of the year
Charge lor the year
37,132
7,981
34.935
2,197
Al the end of the year
45.113
37,132
Net Book Value
Al the beginning of the year
6,594
4,723
At the end of the year
23,943
6,594
Page 9

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charilyl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
2021
2020
DEBTORS AND PREPAYMENTS
Income tsx repayments
Subscriptions and prepayments
16.343
10,637
13.117
26,980
13,966
CREDITORS.. AMOUNT
DUE WITHIN ONE YEAR
FALLING
Taxation and So¢i81 Security
Subscription5 8 donations received in advance
& accrued expenses
Bank loan
1,706
2,504
13.169
2,381
11,669
17,256
14.173
CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
Bank103n
38,499
To assist In the financing of the Improvements lo the synagogue building, the community
entered into a loan agreement with Kingdom Bank and made its first draw down shortly before
31 May 2021. The facility is up lo a maximum amount of £215,000 repayable over a term of
30 years, ar a rate of 3.95°/o fixed for thE first 5 years of the loan.
Page 10

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated Charityl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
5 INCOME AND EXPENDITURE ACCOUNT
2021
2020
SurF*lus brought fotward
Surplus for the year
205.428
792
206,220
10.480
216,700
179.074
15,978
195,052
10.376
205,428
Transfer ex Caprtal Reserve (Note 71- Building Amortisalion
Surplus carried forward
Ex
ense5 (see Page 61
Salaries. fees and National Insurance
Jewish Joint Burial Society
Reform Judaism membership fees
8oard of Deputies fee$
Insurance
Printing, postage and sl81ionery lincl. Koleinu}
Prayer books
Bank charges and interest
Building services, maintenance and renewals
Sundry expenses
Depreciation and amortigation
Loan interost
Rabbi's expenses
Membership of Citizens UK
Independent examination of ac¢ounls
Computer and database expenses
111.558
22.800
29.230
495
3.358
9,685
103,423
22.435
30,953
495
3,231
6.299
92
3,253
8,834
2,211
12.573
131
2.005
2.000
1,188
2,803
3,855
1,117
1,665
18,461
49
1,628
2.060
1,250
5,169
212,380
201,926
h rDlre
Ch
Religion School expenses (incl salaries & national insurance)
High Holyday services and other religious services
14.518
2,413
15,220
4,757
16.931
19.977
Page,. 11

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated chantyl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
2021
2020
CAPITAL RESERVE
Balance brought folward
Amortisation on building (note 21
Donations received In ltte year re building works
Gift Aid relating to donations re building work3
Bal8n¢e camed forward
295,751
-10480
59,666
14,876
359,813
305,767
-10 376
360
295,751
WELFARE FUND
The Welfare Fund was established lo allow the Iruslees lo make specific donations, as they
see fil. to naady causes in the community. Thes8 funds rep￿sent donations specifi'cally
designated for thi$ purpose.
2021
2020
Balance brought forward and carried forward
2,391
2,391
Raprèsentod by..
Bank and cash balances
2,391
2,391
PA FUND
The Parents, Association IPA) Fund was established to support the activities of the religion
School. Funds are raised from Specific donations and fundraising 8vent$.
2021
2020
Balance brought forward and ¢arried forward
866
866
Represented by..
Bank and ¢ash balancès
666
866
Page." 12

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
EDUCATIONAL TRUST FUND
The Educational Trust Fund, founded in the memory ol one of our eady members, is available
to sponsor any member participating in a course or event intended to further Jewish learning
or idenlily. The fund r8c81ves specific donatlons.
2021
2020
Balance brought forward
Donations made in the year
Donations received in the year
7,702
8,152
450
Balance carried forward
7.702
7,702
Represented by:
Bank and cash balances
7,702
7,702
10
RABBI.
DI
CRETIONARY FUND
The Rabbi'$ Discretionary Fund was established to allow the rabbi to make specific don?ti¢n¥
for charitable PUfPOSe5, as he or she sees fit. The fund represents donation$ for this pufpD5e from
both inside ana oulsioje the Community.
2021
2020
Balance brought forward
Donations made in the year
Donations received in the year
4.402
1,000
3,073
2,028
700
3,074
Balance carried forward
6,475
4,402
Repr￿ented by:
Bank and cash balances
6,475
4,402
WORLD
EWRY
2021
2020
Brought forward and Carried forward
R&pr•s•ntad by..
Bank and cash balances
Page 13