REGISTERED CHARITY NUMBER: SC010788
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
GARNETHILL HEBREW CONGREGATION
D M McNaught & Co Ltd Chartered Accountants 166 Buchanan Street Glasgow Lanarkshire G1 2LW
GARNETHILL HEBREW CONGREGATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
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Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10
Detailed Statement of Financial Activities 11
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GARNETHILL HEBREW CONGREGATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are:
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To advance religion, and in particular to make arrangements for persons of the Jewish faith to participate in public worship and religious ceremonies with Garnethill Synagogue, Glasgow;
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To advance education and culture, and in particular to assist in the provision of religious education within the Jewish faith and foster public appreciation of Jewish history, religion and culture.
In addition, the trustees are required to govern the Synagogue in line with the following objectives;
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To provide, improve and preserve the amenity of the synagogue in conjunction with the Garnethill Synagogue Preservation Trust;
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To provide space for and to facilitate the development of the "Scottish Jewish Archives Centre", which is housed within the synagogue building;
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To provide and maintain burial facilities at The Western Necropolis.
Significant activities
The congregation hold weekly services on Saturday mornings and on Jewish Festivals throughout the year, and also holds services on other occasions including morning worship, communal dinners, weddings and bar mitzvahs.
The congregation welcomes members of the public, both as individuals and in organised groups, and offers an extensive educational programme which is run by volunteers and which is widely supported by schools, colleges and universities in the west of Scotland.
Volunteers
The charity utilises a number of volunteers in addition to the Executive, who assist in the organisation of religious services, fundraising, providing access to the Synagogue for educational visits and social functions, and supervision of the cemetery.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
In conjunction with the Scottish Jewish Archives Centre (SJAC), which is housed within Garnethill Synagogue, GHC provide access to the Synagogue for university students who carry out research projects.
International visitors coming to Glasgow are made welcome at our Shabbat services on Saturday mornings.
FINANCIAL REVIEW
Principal funding sources
The charity's principal funding source is contributions from members of the synagogue, as well as donations from the public and from social events held within the synagogue.
Reserves policy
With the restructuring of the charity, in conjunction with the creation of Garnethill Synagogue Preservation Trust, our reserves policy is still currently under review.
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GARNETHILL HEBREW CONGREGATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
FUTURE PLANS
The charity has been collaborating with Garnethill Synagogue Preservation Trust re its five year maintenance programme and will now be involved in a new ten year managed maintenance programme. The charity will also assist the Trust and the Archives with the current funding application to the Heritage Lottery Fund in connection with the development of a Scottish Jewish Heritage Centre within Garnethill Synagogue.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The charity has an Executive of seven trustees as set out in the Constitution. New trustees will be nominated from the synagogue's congregation as and when an existing trustee resigns from his/her role.
Organisational structure
The charity can have a maximum Executive of seven trustees as a result of an amendment to the GHC Constitution implemented at the AGM held on 12th January 2014. The Executive meets a minimum of six times each year as required by the Constitution.
Induction and training of new trustees
The induction process for any newly appointed trustee comprises the following:
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An introductory letter is sent to the trustee, which outlines the work of the executive;
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A copy of the constitution is given to the new trustee, which outlines the responsibilities of the trustees;
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A copy of all council meeting minutes is provided for the year in which the new trustee was appointed.
Wider network
Members of the Congregation are regular participants in the Glasgow "Doors Open Day" and other events. In the year under review the Synagogue welcomed several hundred visitors for "Doors Open Day" and events associated with the Commonwealth Games. A very successful concert was held benefitting the wider community.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC010788
Principal address
129 Hill Street Glasgow G3 6UB
Trustees
Dr S Siegel Chairperson Mr G Marks Treasurer Mr J Conn Executive Member Mrs R Wright Executive Member (resigned 26/1/2025) Mr S Kaye Executive Member Mr P Edlin Executive Member Dr L Schmulian Executive Member Mrs S Shapiro Secretary
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GARNETHILL HEBREW CONGREGATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner D M McNaught & Co Ltd Chartered Accountants 166 Buchanan Street Glasgow Lanarkshire G1 2LW
Approved by order of the board of trustees on 22 December 2025 and signed on its behalf by:
frye Warke Mr G Marks - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GARNETHILL HEBREW CONGREGATION
I report on the accounts for the year ended 31 August 2025 set out on pages five to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stuart A. McBean, BAcc CA The Institute of Chartered Accountants of Scotland
D M McNaught & Co Ltd Chartered Accountants 166 Buchanan Street Glasgow Lanarkshire G1 2LW
22 December 2025
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GARNETHILL HEBREW CONGREGATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 30,841 Charitable activities Charitable activities 47,352 Total 78,193 EXPENDITURE ON Charitable activities Charitable activities 77,775 NET INCOME/(EXPENDITURE) 418 RECONCILIATION OF FUNDS Total funds brought forward 169,793 TOTAL FUNDS CARRIED FORWARD 170,211 |
Restricted funds £ - - - - - - - |
2025 Total funds £ 30,841 47,352 78,193 77,775 418 169,793 170,211 |
2024 Total funds £ 25,820 47,966 73,786 85,309 (11,523) 181,316 169,793 |
|---|---|---|---|
The notes form part of these financial statements
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GARNETHILL HEBREW CONGREGATION
BALANCE SHEET 31 AUGUST 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 4 | 86,700 | - | 86,700 | 86,700 | |
| CURRENT ASSETS | ||||||
| Debtors | 5 | 37,955 | - | 37,955 | 340 | |
| Cash at bank | 130,875 | - | 130,875 | 130,170 | ||
| 168,830 | - | 168,830 | 130,510 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 6 | (85,319) | - | (85,319) | (47,417) | |
| NET CURRENT ASSETS | 83,511 | - | 83,511 | 83,093 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 170,211 | - | 170,211 | 169,793 | ||
| NET ASSETS | 170,211 | - | 170,211 | 169,793 | ||
| FUNDS | 7 | |||||
| Unrestricted funds | 170,211 | 169,793 | ||||
| TOTAL FUNDS | 170,211 169,793 - |
The financial statements were approved by the Board of Trustees and authorised for issue on 22 December 2025 and were signed on its behalf by: ane Mr G Marks - Trustee
The notes form part of these financial statements
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GARNETHILL HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Silverware and scrolls are carried at current market values. No depreciation is recognised as the assets should not diminish in value over time.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
continued...
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GARNETHILL HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 25,820 - Charitable activities Charitable activities 47,966 - Total 73,786 - EXPENDITURE ON Charitable activities Charitable activities 85,309 - NET INCOME/(EXPENDITURE) (11,523) - RECONCILIATION OF FUNDS Total funds brought forward 181,316 - TOTAL FUNDS CARRIED FORWARD 169,793 - 4. TANGIBLE FIXED ASSETS Scrolls Silverware £ £ COST At 1 September 2024 and 31 August 2025 31,700 55,000 NET BOOK VALUE At 31 August 2025 31,700 55,000 At 31 August 2024 31,700 55,000 5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Members contributions outstanding 37,464 Other debtors 491 37,955 |
Total funds £ 25,820 47,966 73,786 85,309 (11,523) 181,316 169,793 Totals £ 86,700 86,700 86,700 2024 £ - 340 340 |
|---|---|
continued...
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GARNETHILL HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors MOVEMENT IN FUNDS Unrestricted funds General Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General Fund TOTAL FUNDS |
At 1.9.24 £ 169,793 169,793 Incoming resources £ 78,193 78,193 |
2025 2024 £ £ 85,319 47,417 Net movement At in funds 31.8.25 £ £ 418 170,211 418 170,211 Resources Movement expended in funds £ £ (77,775) 418 (77,775) 418 |
2024 £ 47,417 At 31.8.25 £ 170,211 |
2024 £ 47,417 |
|---|---|---|---|---|
| 170,211 | ||||
| 418 |
7. MOVEMENT IN FUNDS
Comparatives for movement in funds
| Unrestricted funds General Fund TOTAL FUNDS |
At 1.9.23 £ 181,316 181,316 |
Net movement in funds £ (11,523) (11,523) |
At 31.8.24 £ 169,793 |
|---|---|---|---|
| 169,793 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General Fund | 73,786 | (85,309) | (11,523) |
| TOTAL FUNDS | 73,786 | (85,309) | (11,523) |
continued...
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GARNETHILL HEBREW CONGREGATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General Fund TOTAL FUNDS |
At 1.9.23 £ 181,316 181,316 |
Net movement in funds £ (11,105) (11,105) |
At 31.8.25 £ 170,211 |
|---|---|---|---|
| 170,211 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General Fund | 151,979 | (163,084) | (11,105) |
| TOTAL FUNDS | 151,979 | (163,084) | (11,105) |
8. RELATED PARTY DISCLOSURES
During the year £25,000 (2024 - £27,500) was donated by the charity to Garnethill Synagogue Preservation Trust, in respect of regular contributions towards the upkeep and maintenance of the synagogue.
Garnethill Synagogue Preservation Trust is a registered Scottish charitable company, which owns the synagogue and has numerous Trustees in common with Garnethill Hebrew Congregation.
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GARNETHILL HEBREW CONGREGATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations and social contributions | 30,841 | 25,820 |
| Charitable activities | ||
| Annual contributions | 35,270 | 35,925 |
| Gift aid | 12,082 | 12,041 |
| 47,352 | 47,966 | |
| Total incoming resources | 78,193 | 73,786 |
| EXPENDITURE | ||
| Support costs | ||
| Management | ||
| Insurance costs | 1,098 | 1,123 |
| Ministers fees | 15,535 | 16,500 |
| Postage and stationery | 1,348 | 1,328 |
| Catering costs | 6,779 | 7,916 |
| Sundries | 4,052 | 3,086 |
| Repairs and maintenance | 1,616 | 2,810 |
| Caretaking and cleaning | 20,079 | 17,412 |
| Affiliation fees | 316 | 1,427 |
| Unpaid memberships | 782 | 5,037 |
| Donations to GSPT | 25,000 | 27,500 |
| 76,605 | 84,139 | |
| Governance costs | ||
| Accountancy fees | 1,170 | 1,170 |
| Total resources expended | 77,775 | 85,309 |
| Net income/(expenditure) | 418 | (11,523) |
This page does not form part of the statutory financial statements
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