KOL CHAI HATCH END REFORM JEWISH COMMUNITY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
CHARITY NO.: 299063
KOL CHAI HATCH END REFORM JEWISH COMMUNITY
434 Uxbridge Road
Halch End, Pinner
Middle$ex HA5 4RG

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincorporated charltyl
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MAY 2023
CONTENTS
Page
Trustees, Report
Independent Examinerfs 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 untn¢orpDrated charlty)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2023
The trustees present their report and accounts for the year ended 31 May 2023.
Objects and Organisation of the Charity and Princlpal Activities
Kol Chai Hatch End Reform Jewish Community is a charity established under a charitable trust and is
governed by ils conststution. The objects of the charty are as defined by its constitulion and ils
principal activty is 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 management Committee and executive
offi￿rts. The management committee meets each month. The executive officers. in addition to
attending the management committee meetings, also meet separately every two months.
The trustees li.e. the management committee rnember$} have considered Ihe major risks to which the
charity is exposed.
Publlc Benefit
The charity's trustees have had due regard to the Charity Commission's public benefit guidance. The
main objectives of the charity are the promotion, preservation and observance of Jewish tradition, and
these are set to reflect our faith and community aims. The focus of our aGtivities is the provision of
plots and burial rites in x¢ordan¢e with tradition and arranging communal events and activities.
Development, A¢tlvities and Achievements thi$ Year
Kol Chai Hatch End Reform Jewish Community continues to develop the breadth and depth of
activities (spiritual and non-spiribjall that it offers members. The education81, social and other
charitable works of the charity have continued to be pursued and expanded.
Balance Sheet and Statement of Flnanclal Activities
Our Balance Sheet shows a healthy level of net assets of £884,391 (2022: £575,094).
The Statement of Financial Activtbes shows that for the year ended 31 May 2023 the charity recorded
a surplus of £115,316 {2022.' a deficit of £11.221) excluding buikling amortisation. Income for the year
includes £125,000 in respect of a legacy bequeathed by 8 former member of the Community,
comprising a pecuniary legacy of £10,000 that was received during the year and an interim
distribution of £115,000 received after the year end in respect of the residuary Estate. The Estate is
still in administration and so the exact entitlement cannot yet be delemiined but it is anticipated that
there will in due course be a small final distribution. to be induded as income in the 2024 accounts.
In aG¢ordance with our long-established charitab18 principles, we have continued this year to raise
money for our own trusl funds and lo collect for the benefit of outside charities.
To minimise bank interest and charges the main operating bank account of the community holds both
restricted and unrestricted funds.
The Capital Reserve decreased by £11,940 which comprised building amortisation of £15.449 less
£3.509 in respect of donations for the building fund and associated Gift Aid.
Subsequent Events
The￿ have been no significant subsequ8nt events at the date ofthe signing of this reporL
Page I

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity}
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2023
Available Funds and RgseNe$
On the basis that members paying subscriptions remain broadly at the current level, and donations
and fundraising efforts continue to provide additional fvnds, the year ahead should enable the
community tr) operate within available resources in relab'on to our ongoing activities and lo service our
bank loan.
It Ss the community's policy to keep its fiJnd$ on a bw-risk basss in accounts of high street bank& The
funds represented by reserves held for specffi¢ purpose5 are simllarly held.
Whilst the ageing demographics of members meang that membership income may decline over the
coming years. the trustees continue to look at ways of introducing new members. Our balance sheet
continues to show a satisfactory net a55et position, and we should be 8ble to settle bills during the
period of at least 12 months following the approval of the accounts.
Risk
The major rtsk to the community is If membership subscription Income is not sufficient lo cover its
expendf(ure. For this reason, the trustees Continue to keep careful control over expenditure. The
trustees endeavour to set subscriptr'ons at a realistic level sufficient to meet routine expenditLtre.
When setting membership subscription levels, the trustees also bear in mind that many members are
on low fLYed incomes, and accordingly reductions in the level of subscriptions are agreed in some
cases. The treasurer monitors the cash resources of the community on a regular basis to ensure that
bona fide expenditure can be settled on a prompt basis.
As a result of the covid pandemiG, certain fijndraising aclivitl85 that would otherwise have taken plac8
have had to be curtailed and although some actNities have continued online, fundraising revenues
have decreased to some extent
Volunteers
The charity benefits from the substantial use of the seNices of volunteers, many of whom are
trustees.
Trustees
The honorary officers as definad in the constitution, together with the other members of the
management committee. are th8 trustees of the Ghaiity. There are no other trustees.
Page 2

KOL CHAI HATCH END REFORM JEWISH COMNIUNITY
(An unin¢orporated charity)
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2023
The trustees are elected by the member5 of the community at the annual general meeting. In the
event of any of these offi￿S not being filled at 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 to the trustees in respect of services provided to the charity.
Statement of the Trustees, Responsibilities
The trustees are required by law to prepare financlal statements for each financial year which give a
true and fair view of the state of affairs of the charity and ils results for that year. In preparing those
financial statements, the trustees are requir& to...
Select suitable accounting policies and apply them consistently.
Make judgernents and estimates that are reasonable and prudent.
Prepare the financial statements on a going concern basis unless it Is Inappropriate to
assume that the charty will continue in operation.
The trustees are responsible for keeping prO[￿r accounting record5 which disclose with reasonable
accuracy at any time the financial position of the charity-
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
The accounts have been prepared in accordan￿ with the accounting policies set out in note 1 to the
accounts and comply with the synagogue's constitution and The Charities (Accounts and Reports)
Regulations 2008.
Approval
This reportwas approved by Ihe trustees and signed on their behalf on 6 October 2023.
Page 3

Independent Examinerfs Report to the Trustees of
Kol Chal Hatch End Jewish Community
I report to the trustees on my examination of the accounts of the charity. set out on pages 5 to 13, for
the year ended 31 May 2023.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordan￿ with
the requirements of the Chariknes Act 2011 ("the A¢r}.
I report in respect of my examination of the charity's accounts Ca￿ted out under section 145 of the
2011 Act and in ¢arryirsg out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515)Ibl of the Act.
Independent Examiner's staternont
The charity's gross income exceeded £250,000 and l am qualified lo ￿r￿ertake the examination by
being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confim) that no material matters have come to my attention in
connection with the examination wh￿h gives me cause to believe that, in any material resP8Ct:
the accounting records were not kept in accordance with section 130 of Ihe 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
ontent of accounts set out in the Charities (AGcounts and Reports) Regulations 2008 other
than any requirement that the accounts give a'true and fairt 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 connectlon with the examination to
which attention should be drawn in Ihis report in order to enable a proper understanding of the
accounts to be reached.
Brlan Mu
derrig
IndepBndent Examiner
Date..
06. 10.2023
Gittins Mulderrlg
Chartered A¢oountants
Registered Auditors
6 High Street
Northwood
Mlddlesex
HA6 1BN
Page 4

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KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
BALANCE SHEET AS AT 31 MAY 2023
2023
2022
FIXED ASSETS
Land and buildin9S
Fixturès. fittings and equlpmenl
647.094
27,949
862.S43
25,915
675,043
688,458
CURRENT ASSETS
Debtors and prepaym8nts
Bank and cash balances
135.923
63,050
198,973
24.764
47,325
72.089
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
33,305
25,852
165.668
840,711
46.237
734,695
CREDITORS:
Amounts falling du8 after more than one year
156.320
159,601
NET ASSETS
684,391
575,094
Unrestrscted Funds
Income and eXpendI￿re account
Capital reseryo
318.872
203.555
352,794
659,726
556,349
Re8trict¢d Funds
Welfare fund
PA furtd
Educational trttsl fijnd
Rabbi's discretionary fund
Membership Development fund
2,291
866
8,562
7,946
5,000
2.297
7,702
7.886
10
24.665
684,391
18.745
575.094
Page 7

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorpDrated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
ACCOUNTING POLICIES
Accounting Conventlon
These accounts have been prepared under the historical convention and in compliance with
FRS102, the Financial Reporting Standard applicable in the UK. the Statement of Recommended
Practice applicable to charities, effective 1 January 2019, and the Charities Act 2011.
Golng Concern
The trustees consider that there are no material uncertainties 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 where there are no externalty imposed restrictions and therefore are
available for use at the discretion of the trustees to further any of the ¢harityS purposes.
Restricted funds are subject to restrictlons on their utilisation declared by the donor or through tre
terms of an appeal.
In¢omlng resources
All income is included In the ststement of financial activities when entitlement has passed to the
charity.
Resources expgnded
Expenditure is recognised on an accruals basis as 8 liability is incurred. Expenditure includes any
VAT which cannot be recovered, and is classified under headings of the statement of financial
activities to which it relates.
Tangible assets and depreclatlon
The fFeBhold premises Comprise the cost of the land and buildings,. the buildings are amortised at
20A of cost per annum bul the land 15 llot amDrbsed. Fixiurè5, fittings and equipment are
depreciated at the rate of 25Yo of net book value per annum.
Income tax repayments
Income tsx repayments on subscriptions and donations are credited to 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 charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
FIXED ASSETS
Land and BuildTngs
These comprise the cost of knd and buildings at Woodriding$ Yard. Hatch End,
Pinner. Middlesex, and include legal and professional fees and other associated
costs.
2023
2022
Cost
At the beginning of the year
Additions during the year
At the end of the year
872,446
762,033
110,413
872,446
872,446
Amortisation
Al the beginning of the year
Charge for the year
209,903
15,449
194,454
15,449
At the end of the year
225,352
209,903
Net Book Valug
At the beginning of the year
662.543
567,579
At the end of the year
647,094
567,579
Fixtures, T￿5ng$ and equipment
Cost
Al Ihe beginning of Ihe year
Additions during the year
79,667
11.350
69,058
10,611
At the end of the year
91,017
79,667
Depreciation
At the beginning of the year
Charge for the year
53,752
9.316
45,113
8,639
At the end of the year
63,068
53,752
Net Book Value
At the beginning of the year
25,915
23,943
At the end of the year
27,949
25.915
Page 9

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charty)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
2023
2022
DEBTORS AND PREPAYMENTS
Income tax repayments
Subscriptions in arrears
Accrued inwme
Other debtors and prepayments
13.108
1,051
115.000
6,764
5.679
448
18.637
135.923
24.764
Accrued income relates to the chari￿s entrtlement to a share of the residuary estate of a former
member. The amount of £115.000 is the amount of the interim distribution received after dale. 11 is
anticipated that there will be a small final distribution in due course bul the amount of that cannot
yet be determined as the eslate is still in administration.
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Taxation and So¢ial Security
Subscriptions recewed in advance
Other creditors and accruals
Bank loan
2.228
4,476
24,499
2,102
1.765
5,426
15.655
3.006
33.305
25,852
CREDITORS: AMOUNTS FALLING DUE
AFTER MORE THAN ONE YEAR
Bank loan
156,320
159,601
To assist in the financing of improvements to the synagogue building. the communty enteied
into a loan agreement wilh Kingdom Bank. lolal amount borrowed amounted to £170,963.
The capital balance outstanding at 31st May 2023 was £158,42212022: £162,607).
Inte￿$t 1$ Charged at a variable rate, which stood at 6.8% at the date of approval of these accounts.
The loan tem was originally sel at 30 years. Monlhly inslalments ol capital and interest are being
paid. It is the intention of the Trustees to periodically make additional capilal repayments in order to
shorten the loan temi and save interest charges. 11 the loan terrn is not shortened it is estimated that
the total of monthly inslalments of capital and interest for the remainder of the term would amount to
approximately £353,000.
Page 10

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
5 INCOME AND EXPENDITURE ACCOUNT
2023
2022
Surplus brought foTWdrd
Surplus12022: Deficit) for the year
203,555
99,867
303.422
15,449
318,871
214,776
-26,670
188,108
15,449
203.555
Transler ex Capital Reserve {Note 61- Building Amortisation
Surplus carried forward
enses Isee Page 6)
Salaries. fees and National Insurance
Jewish Joint Burial Society
Reform Judaism membership levy
Board of Deputies fe8s
Insurance
Printing, postage and stsl¢onery (incl. Koleinul
Books
Bank charges and interest
Building setvices, m8intenance and renewals
Sundry expenses
Depreciation and amortisation
Loan interest
Rabbi's expenses
Membership of Cllizens UK
Independent examinatiors of acwunts
Bookkeeping
Computer and database expenses
115,471
10.502
26,328
495
2,027
7,710
498
3,746
14,950
2,273
24,765
8.889
2,327
2,000
1.200
1,425
11,770
107.929
22,337
22,665
495
3,416
8,111
607
3,741
19,224
5.098
24,088
5.734
1.937
2,000
1,200
5,180
236,176
233,762
Other Direct Charitable Ex
enses
Religion School expenses (incl. salaries & national insur8r￿8)
High Holyday services and other religiou5 services
Fundraising costs
18.084
19.669
3,465
14,080
10,540
3,109
41.218
27,729
Page11

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorpoTated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
2023
2022
CAPITAL RESERVE
Balance brought forward
AM0￿SatiOn on building {note 21
Donations received in the year re building works
Gift Aid relating to donations re building works
8alance carried forward
352,794
-15,449
2,871
638
340,854
359.813
-15.449
6.819
1,611
352.794
VIELFARE FUND
The WeKare Fund was established to allow the trustees to make specific donations, as they
see fil, to needy causes in the community. Th&se ftJnd$ represent donations specffically
designated for this purpose.
2023
2022
Balance bro¥Jght fonvard and carried foNard
2,291
2,291
Rgprosented by:
Bank and cash balances
2,291
2.291
PA FUND
The Paren15' Association IPA) was established ID SUPPOrt the adivitses of the religion
school. Funds are raised from specific donations and fundratsing events.
2023
Z022
Balan￿ brcojghl forward and c8rrièd forward
8S6
Represented by:
Bank and cash balances
866
866
Page 12

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An UnIn￿rporated ¢harityl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
EDUCATIONAL TRUST FUND
The Educational Trust Fund, founded in the memory of one of ￿r eady members, is avallabl&
to $pon$or any member parbcipaling in a course or event Snlended to further Jewish learning
or identity. The fund receives specific donations.
2023
2022
8rought foward and carried forward
Donations recoived in the year
7.702
860
7.702
Balanc8 carried fo￿￿rd
8,562
7,702
Represented by:
Bank and cash balances
8.562
7,702
io
RABBI'S DISCRETIONARY FUND
The Rabbl's Discretionary Fund was established to allowthe rabbl lo make specific donatlons
for charitsble purposes. as he or she sees fit. The fund repres¢nts donations for this purpose
from both inside and outside the Community.
2023
2022
Balan¢¢ brought forwaTd
D¢)nations made in the year
Donations received in the year
7.886
440
500
6,476
-200
1,610
Balan￿ carried foThvard
7,946
7.886
Representsd by:
Bank and cash balances
7.946
7.888
MEMBERSHIP DEVELOPMENT FUND
The Membership Deveknpmertl Fund was established to provide financial 8UPPOrt for projects or
activities designed to grow membership.
2023
2022
BalaTr￿ brought foTward
Donations received in the y8ar
5.000
Balan¢e carried foNard
S,￿j0
Repres•nted by:
Bank and cash balances
5,000
Page 13