KOL CHAI HATCH END REFORM JEWISH COMMUNITY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
CHARITY NO.: 299063
KOL CHAI HATCH END REFORM JEWISH COMMUNITY
434 Uxbridge Road
Hatch End
Plnn9r
Mlddlesex HA5 4RG

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unlncoTporated charity)
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MAY 2022
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 unSn¢orpofated charllyl
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2022
The trustees present their report and accounts for the year ended 31 May 2022.
Objecls and Organisation of the Chartty and Prin¢Spal Actlvities
Kol Chai Halch End Reform Jewish CommLJnity is a charity established under a charitable trust and is
governed by its conslitulion. The objects of the charity are as defined by its constitution and its principal
a¢livity 15 that of a synagogue and Jewish community- There is an emphasis on the educational work
of the community.
The charity is organised and administered by ils elected managemenl committee and executive officers.
The management committee meets each month. The executive officers. in addition to attending the
management committee meetings, also meet separately every iwo months_
The truslees11.e. the management committee membeTsI have considered the major risks lo which the
charity is exposed.
Publi¢ B•n8fit
The charity's trustees have had due regard lo the Charity Commission's publtc benefit guidance. The
main objectives of the charity are the promotion, preservation and obseNance of Jewish tradition, and
these are sel to reflect our faith and community aims. The focus of our activities is the provision of plots
and burial riles in accordance with tradition and arranging communal events and activities.
Development, Actlvltles and A¢hl8vements this Year
Kol Chai Hatch End Reform Jewish Community continues to develop the breadth and depth of activities
Ispirilual and non-spifltuall thal il offers members. The educational, social and other charitable works
of thè charity have continued lo be pursued, although some activities have been curtailed as a result of
the covid pandemic.
Balance Sheet and Statement of Flnancial Activitles
The Slatement of Financial Activities shows that for the year lo 31 May 2022 the charity recorded a
deficit of £11,221 12021.. a surplus of £9,348) excluding building amortisalion. The Capital Reserve
decreased by £7,019 which comprised building amortisation of £15,449 less £8,430 in respect of
donations for the building fund and associated Gift Aid.
In accordance with our long*stablished charitable principles, we have contillued this year to raise
money foi our own trust funds and lo collect for the benefit of outside charities.
Our balance sheet continues lo show a healthy level of nel assets of £575,09412021'. £591,9231-
To minimise bank interest and charges the main operating bank account of the cotnmunity holds both
restricted and unrestricted funds.
Subsequent Evgnts
There have been no significant subsequent events at the date of the signing of this report.
Page I

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unln¢oYporatgd ¢harity>
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2022
Avallable Funds and Reserves
On the basis that members paying subscriptions remain broadly al the current level, and donations and
funéiaising efforts continue to provide additional funds, the year ahead should enable the community
to operate within available resources in relation to our ongoing activities and lo service our bank loan.
It is the community's policy lo keep its funds on a low-risk basis in accounts of high street banks. The
funds represent8d by resorves held for specific purposes are similarly hèld.
Whilst the ageing demographic8 of members mean5 that membership income may decline over the
coming years, the trustees continue lo look at ways of introducing new member5. Our balance sheet
onlinues to show a salisfaclory net asset position, and we should be able to settle bills during the
period of at least 12 months following the approval of the accounts.
R18k
The major risk to the community is if membership subscription income is not sufficient to cover its
expenditure. For this reason, the trustees continue lo keep careful control over expenditure. The
trustees endeavour lo sel subscriptions al a Tealistic level sufficient lo meet routine expenditure. When
setting tnembership subscription levels, the trustees also bear in mind that mar¢y members are on low
fixed incomes. and aecordingly reductions 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 settled on a prompt basis.
As a result of the covid pandemic, certain fundraising activities that would olheTwise have taken place
have had to be curtailed and although some activities have continued online, fundraising revenues have
decreased lo some extent.
Volunteers
The charity benefits from the substsnb'al use of the services of volunteers, many of whom are trustees.
Tru6tOèS
The honorary officers as defined in the conslilution, logether with the other memb8rs of the
management committee, are the trustees of the chaTity- There are no other trustees.
Pa8e 2

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincorpofated charltyl
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2022
The trustees are elected by the m8mbers ol the community al the annual general meeting. In the event
of any of these offices not being filled al the annual general meeting or falling vacant during the year,
the management committee may appoint a suitable member to hold office until the next annual general
meeting.
No payments have been made lo the trustees in respe¢t of services provided lo the charity,
stal8mont of the Trustefrs, Responslbilitles
The Iruslees are required by law lo prepare financial statements for each financial year which give a
Irue and fair view of the slate of affairs of the charily and its results for that year. In preparing those
financial statements. the trustees are required to..
Select suitable a¢¢ounling poli¢i&s and apply them eonsistenlly.
Make judgements and estimates th81 are reasonable and prudent.
Prepare the financial slalemenls on a going concern basis unless il is inappropriate lo assume
that the charity will continue in operation.
The trustees are responsible for keeping propèr accounting records which disclose with reasonable
accuracy at any time the financial position of the charity.
They are 81so responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevenb'on and detection of fraud and other irregularitses.
The accounts have been prepared in accordance with the accounting poliGies set out in note 1 to the
accounts and comply with the synagogue's Gon5titulion and The Charities (Accounts and Reports)
Regulations 20a8.
Approval
This reFX)rt was approved by the tru5188s and signed on their behalf on 30 September 2022.
Page 3

Independent Examiner's Report to the Trustees of
Kol Chai Hatch End Jewish Community
I report lo the trustees on my examination of the accounts of the charity. set out on pages 5 to 13, for
the year ended 31 May 2022.
Responsibilities and ba818 of roport
A5 the charity's trustees. you are responsible for the preparalion of the accounts in aGcordance with
the requirements of the Charities Act 2011 1.the Act"}.
I report in respect of my examination of the charity's accounts carried out under Section 145 of the
2011 Act and in carrying out my examination I havè followed all the applicable Directions given by the
Charity Commission under seelion 145{5llbl of the Act.
Independent Examlner'8 slatement
The charity's gross income exceeded £250.000 and l am qualified lo undertake the examination by
being a qualified member of the Institute of Chartered Accounlanls in England and Wale5_
I have Completed my examination. l confi'rm that no material matters have come to my attention in
conne¢tion wilh the examination which gives me caus& to believe that, in any material r8spect
the accounting records were rbot kept in accordan￿ with soclion 130 of the Charities Act.. or
the accounts did not accord with the accounting recoids., or
the accounts did not comply with the applicable requirements concerning the form and
conlenl tsf accounts sel out in the Charities {Accounts and Reports) Regulations 2008 other
than any requirement that the accout)Is 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 connoclion with the examination to
which attention shouSd be drawn in this report in order to enable a proper understsnding of the
a¢¢oun
to be reached,
rlan Mulderrlg
Ind8pendent Examinor
09. 2aZL
Date...........
Gittins Muld8rrlg
Chartored Accountants
Reglstorod Auditors
6 Hlgh Stre&t
Northwood
Mlddl88ox
HA6 1BN
Page 4

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KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporalgd charllyl
BALANCE SHEET AS AT 31 MAY 2022
NOTES
2022
2021
FIXED ASSETS
Land and bulldlngs
Fixlurès. fittiryJ$ equlpmenl
e62,543
25,915
587,579
23,943
688.458
591,522
CURRENT ASSETS
Debtors and piepaym8nls
Bank and ¢a$h bal8nces
24,764
26,980
29.176
56,158
72,089
CREDifoRS
Amount$ f811ing due wlhiTr on8 year
NET CURRENT ASSETS
25.852
38,900
630.422
734,695
CRED
ORS:
Amounts falllng duo after more than onè year
159,601
38,499
NET ASSETS
575.091
591.923
Unrgstrlctsd Funds
Income and expgndlture a¢¢ounl
Capital reserve
203.555
352,794
214,776
359813
556,349
574,589
RMtrlctad Funds
Wetf8re lund
PA fund
EdLKalional trust fut¥J
Rabbl'5 dlscietionary fund
Workl Jewry fund
2,381
2,291
7,702
7,866
-100
7,702
6,475
-100
10
17.334
591,923
575,094
P?ge 7

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
ACCOUNTING POLICIES
Accounting Conventlon
These accounts have been prepared un(Ser the historical Convention and in compliance with
FRS102, Ihe Financial Reporbng Standard applicable in the UK, the Statement of Re¢ommended
Practice applicable to charities. effective 1 January 2019, and the Charib'85 Act 2011.
Golng Concem
The trustees consider that there are no material Ljncertainlies over the charity's ability to continue
operations and accordingly the accounts are prepared on a going concern basis.
Fund accountlng
Unrestricted funds are those Whe￿ there are no externally imposed reslrlctions and the￿fOre are
available for use at the discretion of the Iruslees to further any of the charity's purposes.
Restricted funds are subject lo reslTi¢lions on their utillsalion declared by the donor or through the
tsrms of an appeal.
Incoming resources
All income is included in the stalemenl of financial activities when en￿tlement has passed to the
charity.
Resour¢e8 •xponded
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be recovered, and is ¢lassified under headings of the statement of financial
activities to which it relates.
Tanglble a6sets and depreclatlon
The freehold premises comprise the cost of the land and buildings,. the buildings are amortised at
20/0 of cost per annum but the land is not amortised. Fixtures, fittings and equipment are
depreciated at the rale of 25% of net book value per annum.
Income tax rnpayments
Income tax repayments on subscriptions and donations are credited to income and expendilure
account only when ￿Ceived, or accrued for only when receipt can be anticipated with reasonable
certainty.
Page 8

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
IAn uninix)rpor3ted charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
FIXED ASSETS
Land and 8ulldlngs
These cotnprise the cost of land and buildings at Woodridings Yard. Hal¢h End.
Pinner, Middlesex, and include legal and professional fees and other associated
costs. The improvements which began in the previous year were completed in the
year lo 31 May 2022.
2022
2021
Cost
Al the beginning of the year
Additions during the year
Al the end of the year
762,033
110,413
872,446
627,622
134,411
762,033
Amortisation
Al the beginning of the year
Charge for the year
194,454
15,449
183,974
10.480
At the end of the year
209,903
194,454
Net Book Value
Al the beginning of the year
567.579
443,648
Al the end of the year
662,543
567,579
Flxturgs, fitting$ and equipment
Cost
At the beginning of the year
Additions during the year
69,056
10,611
43.726
25.330
Al the end of the year
79,687
69,056
Depro¢latlon
At the beginning of the year
Charge for the year
45,113
8,639
37,132
7,981
At the 8nd of th8 year
53,752
45,113
Net Book Value
Al the beginning of the year
23,943
6.594
Al the end of the year
25,915
23,943
Pagg 9

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
2022
2021
DEBTORS AND PREPAYMENTS
Income tax repayments
Subscriptions in arrears
other debtors and prepaymen15
5,679
448
18,637
16,343
1,399
9,238
24,764
26,980
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Taxation and Social Security
Subscriptions received in advance
Other creditors and accrLbals
Bank loan
1.765
5,426
15,655
3,006
1,706
5.674
7,495
2,381
25,852
17,256
CREDITORS.. AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
Bank loan
159,601
38,499
To assist in the financing of improvements to the synagogue bulldln9, the communty
enlgred into a loan agreement with Kingdom Bank. The maximum loan facility amounted lo
£215,000, of which the total amount ulilised amounted to £170.963, drawn down in 4
inslalmenls betsveen May 2021 and S8ptember 2021. The loan is repayable by month
inslalmenls of capital and interest over a 30 year period. Interest is Gharged al a variable rate,
which stood al 4.90% at the date of approval of these accounts.
Page 10

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
5 INCOME AND EXPENDITURE ACCOUNT
2022
2021
Surplus brought forward
Deficit for the year
214,776
-26,670
188.106
15,449
203,555
205,428
-1,132
204,296
10,480
214,776
Transfer ex Capital Reserve (Note 61- Building Amortisation
Surplu5 ¢arried forward
enses (see Page 61
Salaries, fees 8nd National Insurance
Jewish Joint Burial So¢i8ty
Reform Judaism membership levy
Board of Dapulies fees
Insurance
Printing, postage and 81alionery lincl. Koleinul
Books
Bank charoes and interest
Building services. mainlen8nc8 and renewals
Sundry expènses
Depreciation and ￿nort1¥allOn
Loan inter8sI
Rabbi's expenses
Membership of Citizens UK
Independent ex8minalion of accounts
Computor and database expenses
107,929
22,337
22.665
495
3,416
8,111
607
3.741
19.224
6,098
24,088
5,734
1,937
2,000
1,200
5,180
111,558
22.800
29,230
495
3,358
9,685
3,855
1,117
1.665
18.461
49
1,628
2,060
1,250
5,169
233.762
212.380
Other Diract Charltabl& Ex
en
Religion School expansas lincl. salaries & national insurance)
High Holyday services and other religious setvices
FundTaising costs
14,080
10.540
3,109
14.518
2,413
27.729
16,931
Page 11

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
2022
2021
CAPITAL RESERVE
Balance brought forward
Amortisalion on building Inole 21
Donalions received in the year re building works
Gift Aid relating to donations re building wort(s
Balanc8 carried foFward
359,613
-15,449
6,819
1,611
352,794
295.751
-10,480
59,666
14.876
359813
WELFARE FUN
The Welfare Fund WAS established to allow the Iruslees lo make specific donations, as they
see fit, lo needy causès in the ￿mmunity. These funds represent donalions specifically
dFsignated for this purpose.
2022
2021
Balance brought forward and carried forward
2,391
2,391
R8pro$8nt6d by..
Bank and cash b81ances
2,391
2,391
PA FUND
The Parents, Association IPAI Fund was established lo support the actlvilies of th8 rèllglon
school. Funds are raised from sperAfic donations and fundraising events.
2022
2021
8alance brought forward and Carried forward
866
866
Roprosented by:
Bank and ¢ash balances
866
Pag& 12

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
EDUCATIONAL TRUST FUND
The Educational Trust Fund. founded in the memory of one of our early members, is available
to spon$Dr any member participating in a course or event intended lo furthèr Jewish learning
or identity. The f4Jnd receives specific donations.
2022
2021
8rought forward and carr*d forward
Rèpr•s•ntod by:
Bank and cash balances
7,702
7,702
10
RABBI'S DISCRETIONARY FUND
The Rabbi's Discretionary Fund was established lo allow the rabbi to make specrfic donalK>ns
for charitable purp05e8, as he or she sees frt. The fund represents donations for this purpose from
both in8id8 and outside the Community.
2022
2021
Balance brought forward
Donations made in the year
Donations received in the year
6,476
-200
1,610
4.403
-1.000
3.073
Bal8n¢e Carried forward
7,886
Ropr68ontod by:
Bank and cash l>alanGes
7,866
4,402
WORLD JEWRY
2022
2021
Brought forward and carried forward
Ropr•santed by:
Bank and ¢38h balan¢e$
Page 13