KOL CHAI HATCH END REFORM JEWISH COMMUNITY
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
CHARITY NO.: 299063
KOL CHAI HATCH END REFORM JEWISH COMMUNITY
434 Uxbrldge Road
Hatch End. Plnngr
Middle5ex HA5 4RG

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An uninGorporated charlty
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024
CONTENTS
Page
Trustees, Report
Independent Examiner's Report
Summary of Restricted Funds
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statement5
8-13

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
IAn unincorporated charity)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2024
The trustees present their report and accounts for the year ended 31 May 2024.
Objects and Organisation of thè Charlty and Prlnclpal AGtivitie8
KOS Chai Hatch End Reform Jewish Community is a charity eslablished under a charitable tru51 and is
governed by ils constilulion. Th8 objects of the charity are as defined by its conslilulion and its
prinGipal activity is that of a synagogue and Jewish community. There is an emphasls on the
eduGation81 work of the community.
The Gharily 18 organised and adminlstered by Its elected management committee and executive
officers. The management committee meets each month. The executive offic8rs, in addition lo
allending the management committee meetings, also meet separately every two months.
The trustees li.e. Ihe management GommSttee rnember31 have considered the major risks to whiGh the
charity Is exposed.
Publ1¢ B•n•flt
The charity's truste&s have had due regard lo th? Charity Commlsslon's public benefll guidance, The
main oblectives of the charity are the promotion, preservation and observance of Jewish tradition, and
these are sel lo reflect our faith and community aims. The foeus of our activities 18 the provislc*n of
plots and burlal ritas in accordance with tradition and arranging Gommunal evgnls and aclivilie5.
D•vfylopment. Actlvltle8 and Achlov•m•nt• thls Year
Kol Chai Hatch End Reform Jgwish Communlty continues to develop the breadth and depth of
aolivities Ispirilual and non-spirituall that 11 offers members. The educallonal, social and other
haritable works of the charity have eontlnued lo be pursued and gxpanded.
Balance Sheet and Stalgmgnt of Flnanclal Actlvltles
Our Balance Sheet shows a healthy level of net a88ets of £643,52612023'. £684,391}.
The Stslemenl ol Financial Ac11villes shows that for the year ended 31 May 2024 the charity recorded
deficit of £24,819 12023.. a surplus of £115,316) excluding building amortisalion and excluding
movements on restricted funds. Income for the previous year included £125,000 in respeGI of a legacy
bequeathed by a fomier member of the Community.
In accordance with our long-eslablished Gharilable principles, we have continued this year to ralse
money for our own trust funds and to cu)Ilerl for the benefit of outslde charities.
To rninimise bank interest an(f Gharge8 the main operating bank account of the community holds both
restricted and unreslricted funds.
The Capital Reserve decreased by £12.599 which comprised building amortl8ation of £15,449 less
£2,850 in iespecl of donations for the buildin9 fund and associated Gift Aid.
Subsequent Events
There have been no signifiGanl subsequent events al the date of the signing ol this report.
Page I

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated charity)
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MAY 2024
Avallable Funds and Reserves
On the basis that members paying subscriptions remain broadly al the current level, and donations
and fundraising efforts continue to provide additional funds, the year ahead should enable the
ommunlty to operate within available resources in relation to our ongoing aclivi118s and lo serviGe our
bank loan.
It Is the communrty's policy lo keep its funds on a low-rlsk ba$1$ in accounts of high street banks. The
funds represented by reserves held for Specif￿ purposes are similarly held.
Whllst the agelng demographics of members means that membershlp incom8 may decline over the
coming years, the Iruslees continue lo look 8t ways of introducing new members. Our balance sheet
orllinues lo show J salisfaclory nel asset position, and we should be able lo sellle bills during the
peilod of al least 12 months fL)Ilowing the approval of the a¢coLJnts.
Rlsk
The major risk to the communlty is if membership subscrlplion Income is not sufficient to cover Ils
expenditure. For this reason. the tr￿SleeS continue tD keep careful ¢onlrol over expenditure. The
trustee5 endeavour 10 8el 8ub8criptlons al a realistic level sufficient to meet routine expenditure.
When selling membershlp subscrlplion levels, the Iruslees also bear in mind that many members are
on low lixed Incomes. and accordingty reductions in the level of subscriptlons are agreed in some
cases, The treasurer monitors the cash resources of the community on a regular ba51S to ensure that
bona flde expenditure can be settled on a prompt ba51s.
Volunt•or8
The charity benefits from th8 substantial u8e of the 5ervi¢e$ of volunt8ers, many of whom are
Iruslees.
Trustee8
The honorary officeis as deflned in Ihg constitution, together with the other members of the
management committee. are the trustees of the charily. There are no other trustee5.
Page 2

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincorporatèd charity)
TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2024
The Irusleeg are elected by the members of the community al the annual general meeting. In the
event of any of these offices nol being filled al the annual general meeting or falling vacant during the
year, the rnanagement Gommittee may 8ppoint a suitable member to hold office until the next annua
general meeting.
No payments have been made lo the Iruslee¥ in respect of services provlded lo the charity.
statemont of thè Trustèès, R•sponslbllltl8$
The Iruslees are requlred by law lo prepare financial slalemenls for ea¢h finanelal yaar which give a
true and fair vlew of the slate of affair5 of the Gharily and ils results for that year. In preparing those
linancial statements, the trustees are requlred lo'.-
Select sultable aGGounllng pollcies and apply them consislènlly.
Make Judgement5 and e511males that are rgasonable and prudonl.
Prepare the financial slalemenls on a going concern basis unless 11 is inappropriate lo
assume that the Gharily will continue in operation.
The trustees are responsible for keeplng proper accounting records whl¢h dls¢lose with reasonable
accuracy al any time Ihg financial posilitsn of the charity.
They are al$0 re8ponslble for safeguarding the assets of the charity and hence for laklng reasonable
slep5 for the prevention and detection of fraud and other irregularities.
The ac¢ounls hava baen prepared in 8ccord8nce with the aGcounting pollcles Set out in nolg 110 the
accounts and comply with the synagogue's conslilulion and The Charllle8 (Accounts and Reports)
Regulations 2008.
Approval
Thls report was approved by the trustee8 and signed on their behalf on
2024.
Page 3

Independent Examiner's Report to the Trustees of
Kol Chal Hatch End Jewish Community
I report lo the Iruslees on my examination of the accounts of the charity, Sel oul on pages 5 tr) 13, for
the year ended 31 May 2024.
Responsibllities and basls of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordanc8 with
the requirement¥ of the Charities Act 20111"Ihe Acl'l.
I report in Tespect of my exafflination of the charity's accounts carried out under section 145 of tho
2011 Act and in Garrying out my examination I have followed all the applicable Directions given by the
Charity Commission under seGtion 14515)Ibl of the Act.
Independgnt Examlner'$ statement
The charity's gross inGome exGeeded £250,000 and l am qualified lo undertake the ¢xaminalion by
being a qualified member of the Institute of Chartered Accountant$ in England and Wales.
I have comploted my examlnallon. I confirm that no malerlal matters havg com8 to my allenlion In
connecllon with the examlnatlon which giv8s me cause to believe that, In any maltrrial respect..
the accounting records were not kept In accordance with 5e¢llon 130 of the Charilies A¢l', or
the accounts did not accord with the accounting records., or
the acGounls did not comply with the applicable requirements concerning the lomi and
content of accounts set out in the Charities (Accounts and Reports) Regulation8 2008 other
than any requirement that the accounts give a 'lrue and fairf, view which 1$ not a mall8r
considered a8 parl ef an independent examinallon.
I have no concerns and have come across no other maller8 In connection w51h the examinatlon to
whiGh allenllon should be drawn in this report In ordei lo enable a proper understanding of the
accounts lo be reached.
Brlan Mulderrlg
Indop•ndent Examlner
Date...............................
Gittins Mulderrig
Chartered Accountants
Registered Auditors
6 High Street
Northwood
Middlesex
HA6 1BN
Page 4

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KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincoTporalEd charity)
BALANCE SHEET AS AT 31 MAY 2024
Notes
2024
2023
FIXED ASSETS
Land and buildings
Flxture$. ffltllngs and equipment
631.645
28,543
647.094
27,949
658,188
675.043
CURRENT ASSETS
Debl¢rs and prepayments
Bank and cash balance8
29,786
78,939
108.725
135,923
63.050
198.973
CREDITORS
Amount¥ falling due wilhln one ye8r
NET CURRENT ASSETS
30.729
33.305
77,996
736,184
185,688
840.711
CREDITORS..
Amounts falllng due after more than one year
92,658
156320
NET ASSETS
643,526
884,391
Urbr•8trlct•d Fund
Income and expenditure account
Capllal reserve
294,052
328 255
318,872
340,854
622,307
659,726
R•strlcted Funds
Welfare fund
PA fund
Educational tru31 fund
Rabbi's discretionary fund
M8mbership Oevelopmenl fund
2,291
866
2,291
866
8.562
7.946
5,000
7,862
5,536
4.664
21.219
e43,526
24,6e5
884,391
Page 7

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincDrporatsd charilyl
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ACCOUNTING P
CIES
Accountlng Convention
These accounts have been prep8red under the hisloriGal Gonvenlion and in ¢omplianc8 Wlth
FRS102, Ihe Financial R8porting Standard applicable in the UK, the Slalement of Recommended
Practice appllcable lo charities, effectlV9 1 January 2019, and the Charit￿$ Act 2011.
Golng ConGem
The trustees consider that there are no material uncerlalnties over the charity's ablllty to continue
operations and aecordingly the accounts are prepared on a going concern basis.
Fund accountlng
Unreslricled funds are those whgre IheTe are no externally imposad restrictions and therefore are
available for use al Ihe discretion of the trustees lo further any of the charity's purposes.
ReslriGled fund5 ar8 8ublect lo reslriclions on Ihelr utilisalion declared by the donor or through the
torms of an appeal.
Incomlng re8ourcg8
All income is included In the slalemenl of financlal a¢livllle8 when entillgmenl has passed lo the
charity.
Ro$ourc•g 8xponded
Expenditure is recognised on an a¢¢ruals basis as a liability Is Incurred. Expenditure includes any
VAT whlch cannot be recovered, and Is classified under heading5 of the statement of financial
activities lo whitth11 relates.
Tanglble assets and dgpreclatlon
The freehold premises comprise the cost of the land and buildings,. the buildings are amDrli8ed at
2% of cost per annum bul the land is not amoT115ed. Flxlures. fillings and equipment are
depreciated at the rale of 250A of nel book value per annum.
Income tax repayments
Income lax repayments on subserlpllons and donations are crediled to income and expenditure
account only when received, or accrued for only when receipt can be anticipated with reasonable
ertainty.
Page 8

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporal8d charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
FIXED ASSETS
Land and Bulldlngs
These comprise the cost of land and buildings al Woodrldings Yard, Hatch End,
Pinner, Middlesex, and include legal and professlonal fees and other as5oGiated
costs.
2024
2023
C08t
Al the beglnnlng of the year
Additlons during the year
At the end of the year
872,446
872,446
872,446
872,446
Amortl8atlon
Al the beginnbng of the year
Charge for the year
225,352
15,449
209,903
15,449
Al the end of the year
240,801
225.352
Net Book Value
Al the beginning of the year
647,094
662.543
At the gnd of the year
631.645
647.094
Flxtur•8, flttlngs and equlpment
Cost
At the beginning of the year
Additions durlng the year
91,017
7,442
79,667
11,350
Al the end of the year
98,459
91,017
Depreclatlon
Al the beglnning of the year
Charge for the year
63,068
8,848
53,752
9,316
At the end of the year
71,916
63,068
Ngt Book Valu•
At the beginning of the year
27,949
25,915
At the end of the year
26,543
27,949
Page 9

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unin¢orporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
2024
2023
DEBTORS AND PREPAYMENTS
Income lax repayments
Svbscriplions in arrears
Accrued Income
Other debt¢rs and prepayments
13,951
2,550
3,447
9.838
13,108
1,051
115,000
6.764
29,786
135,923
EDITO
HIN
MOUNT8 FALLI
Taxation and Soclal Security
Subscrlptions reeèlved In advance
Othgr cr8dltors and a¢crua18
Bank l¢an
1.288
3,085
20,186
6,170
2,228
4,476
24,499
2,102
33,305
CREDI
TERM
'. AMOUNTS FALLI
NE YEAR
DUE
Bank loan
92.658
158,320
To a$$l$t in the finan¢ing of improv•menls lo the synagogue building in 2021, th• community entered
nlo a loan agreement with Kingdom Bank. The lolal amount borrowed amountèd to £170.983.
The capllal balance outstanding at 3181 May 2024 had been redu¢&d to £98,82812023.' £158,422},
as a resul1 of some additional capital repaym8nts.
Intarèst Is charged al a variable rate, which stood al 6.8% at the dale of approval of these accounts.
The loan tgrm was origlnaSly sel al 30 years. Monthly inslalmenls of capital and intere81 arg being paid.
11 is the intention of tha Twste8S to periodlcally make additional capltal r•paymenls in order to shorten
the loan term and save intérèst charges.
Page 10

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorpor8ted charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ND EXPENDITURE ACCOUNT
2024
2023
Surplus brought fthward
Deficit12023.' Surplus) for the y8ar
318,871
-40,268
278.603
15,449
294,052
203.555
99.867
303,422
15.449
318,871
Transf8r ex Capllal ReseNe (Note 61- Building Amortisalion
Surplus carri8d forward
gn$•# (see Pa9e 61
Salaries, feès and National Insurance
Jewish Joint Burial So¢iely
Reform Judaism membershlp levy
Board of Depulles fees
Insurance
Printing, postagè and slallonary Ilncl. Koleinu)
Books
Bank charges and interest
Building seNlces, maintenance and renewals
Sundry expens9S
Depreciation and amortisalion
Loan interest
Rabbi's expenses
Membership of Citizens UK
Independent exarninalion of account8
Bookkeeping
Computer and database expen88s
129,153
9.531
27.743
495
4.017
7,781
4,744
3,632
20,555
4,380
24,297
8,383
2,539
115,471
10,502
26,328
495
2,027
7,710
498
3,746
14,950
2,273
24,765
8,689
2,327
2,000
1.200
1,425
11.770
1,200
7,200
8,799
264.429
236,176
Other Dlrgct Charitable Ex
ens88
Réligion School expenses lincl. salaries & national insurance)
High Holyday services and other religious services
FLsndraising costs
20,997
28,641
3.531
18,084
19,669
3,465
51,169
41,213
Page11

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
{An unincorporated charity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
2024
2023
CAPITAL
ESERVE
Balance brought ftjrward
Amortisalion on building (notè 21
Donations received in the year re buSldln9 works
Gift Aid relating lo donations ￿ buildlng works
Balancè carrled fO￿ard
340,854
-15.449
2.210
640
328,255
352,794
-15,449
2,871
638
340 854
ARE FUND
The W&lf8r8 Fund was established lo allow th¢ Iruslees to make 8pècifia donations, as they
8ee fil, to n88dy causes in the communlly. These fund$ repreBenl donations specifically
design8t•d for this purposa.
8al•nce brc•ughl forward and carrled forwgrd
2,291
2,291
Repre88nt8d by..
Bank and cash balanceB
2,291
PAF
The Parents, Assoclallon IPA) Fund was establl8hed t¢ support tho activS1I88 of the religlon
School. Funds ar• ralgèd from specific donations and fundrgising evenl8.
Bal8nc& brought forward and carrièd forward
866
886
Rèpresented by..
Bank and cash balances
666
886
Page 12

KOL CHAI HATCH END REFORM JEWISH COMMUNITY
(An unincorporated th8Tity)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
EDUCATIONAL TRUST FUND
The Educational Trust Fund, lounded in thè memory of one of our eaily members, is available
to sponsor any member participating in a ¢aursè or avant intended to furthei Jewish learning
or idenlily. The fund receives specific donations.
2024
2023
Brought forward and carried forward
Oonalions made in the year
Donations receiv8d in thé yéar
8,562
.700
7,702
860
Balance carried forward
7,862
8,562
R6pM•onted by:
B¥nk and cash balancès
10
RABBI'S
The Rabbl'8 Dl8¢retlonary Fund was g$lablished to allow the rabbl lo make $poGifi¢ donatlons
fer charilablp purpo8e8, as he Qf 8hg $aes fit. Th• fund repre8enl8 donallon$ for thiB purpos? from
bolh inside and oulslde the Community.
Balance brought forward
Donation8 made in tho year
DonalSons re¢oived In the year
7,946
-3,760
1,350
7.88e
.440
500
B8lance carrled fO￿ard
5,538
7,946
R•presented by:
Bank 8nd cash balane•s
7,946
EMBERSHIP DEVELOPMENT FUND
The Membership Development Fund was e$tablighÉd to provide finanual 8UPP¢rt fc*r projects or
a¢tlvilies designed lo grow member8hip.
Balance brought forward
Donation¥ made in the year
Donations received in the year
5,000
-336
5,000
Balance carried forward
4,864
5,000
Reprèsented by:
Bank and.cash balances
4.8e4
5,000
Pa9¢ 13