Charity registratlon numbgr SC016924 (Scotlandl EDINBURGH HEBREW CONGREGATION (EHC) SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
EDINBURGH HEBREW CONGREGATION (EHC) SCIO LEGAL AND ADMINISTRATIVE INFORMATION Mlnlster Tru$te•8 (Appointed 31 July 20241 (Appointed 31 July 20241 (4opointed 23 June 20241 Honorary W¢e Presldents Community Centrè eornmlttg9 Charity numbgr Iseotlandl SC016924 Princlpal address Synagojue Chambers 4a Salisbury Road gdinburgh EH16 SAB Independgnt examln•r A.J.B. Scholes Ltd 8 Walker Slrgat Edinburgh EH3 7LA Bankers Bank of Scotland 43 Comely Bank Edlnburgh EH4 1AF Sollcitors Gillespie Macandrew LLP 5 Alholl Crescent Edinburgh EH3 8EJ
EDINBURGH HEBREW CONGREGATION (EHC) SCIO CONTENTS Pagè Trustees, report Independent examlnerf$ report 10 Stalernent of financial activiti&s 11 Balance sheet 12 Notes to ihe financial slatem6n 13-22
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees pre58llt Iheir annual r8POrt and financlal statements for the year ended 31 December 2024. The financial statements hhv8 been pr8pared in accordancè wilh the accounllng policies set out in noté 1 to thè finan¢ial slalemènls and comply with the charity's written ¢onslilutitsn, (he Charities and Trusleè Investm6nt {ScoUand) Act 2005, the Charities Accounts Iscollandl Regtslations 2006 {as amended) and 'Aceounling and Reporting by Charities: Stattrment of Recommended Practice applitrable lo charities preparing their accounts in accordance wSlh the Financial Reporting Standard applicable in the UK and Republic of Iieland IFRS 102) (effective 1 January 20191.. Object5ves and activitiès The oblect5 of the charity are, in summary-. io provide 8 place of worship for Jewsh peoplè, in the manner of the Chlef Rabbl of the United Hebrew Congregations of the Cornmonwealth lo provlde religious Instmclion. in the same manner lo provlde information about matters of Kashrut 8nd Jewish inleresl. and to organise communal evet)ts. to advancè Jewish education and prornote intèrfaith links. to provlde r8liaf for those in need. in accordance with Judalsm {added on 23 June 2024). Core activiti88 include: holding of religious s$rvic8s formal and informal educational activitie5 providing infomation about access lo and deliv8ry of kosh8rfood suppli9$ communal actiwties and support promotion of good reLgtions th othar religious groups and the wlder communiiy
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achievements and parfornianeo CHAIR'S ANNUAL REPORT As Chair of the Board of Management of the EHC I have pleasure in presenting Ihls report for the year January tts December 2024 EHC can be proud of its achievements over the past year. We hava bègn successful In attracting many younger peopl&. including students and loddlersl lo our ever-inGrea51ng acllvillgs and our Servlces. We also welcomed the Firsl Minister. tha Socretary of Stat8 for Seot18nd, ihe Chl&f Rabbi, and many olhor dlgnllarf6s to our synagogue over the year. Our well-altended evenls, from the Bums Suppgr in January right through the year ta the Family Chanukah Party in December, continue lo be thoroughly enloyad and very well organised by our volunteers. We also collaborat8 increasingly wth Other Jewish organisalions in Edinburgh and Ihroughoul &olJand. We sel up and convene th8 Edinburgh Jewish Organisations Group, and slrongty 5UPPOrted the transformation Df the Scottish Council for Jewish ComTnunilles lo become the Jewlsh Countil of Scotland {JCoS}, providing a unffiod voico for Jewish people in SlIad. with Edinbuigh playlng a Stronger role. Wllh Increased fforts by our Finanrial Stratégy and Financa Commilt¢e and our Marketing Committee. we have managed lo keep our annual deficlt much below the 2022 level of Over £20.000, as we did last year, but there Is a lol more work lo do, which is a k¢y priority. My slncere thanks lo all our rnember3 who have vK)rked unstintingly and selfl$ssly to keap our community running so well. 8nd lo Rabbl Ros8 and Richle Anderson, our caretaker, for their hard work In support of our wonderful cornmunily. Flolocaust l•18morlal Day. Thls year's thome was 'the Fragility of FedOm. and Edinburgh Interfailh Assoelalion commemorated Holocaust Memorlal Day IHMDI 2024 Irt late January with their Expelledl Polenaklion t938 exhilltion, which dD¢umenled the expulsion of 17,000 Jewish people from Germany to Poland. Edinburgh Woman's Intarfalth GfOUP invited womon frorn differonl faiths to sp8ak at their HMD ev¢nt, at which a member of EHC Spoke abDUt her farnllys memorigs of tha Hdocgust. The Scoll8nd-wid8 9vent took place at the S¢ottish Parliament on 3(yh January. Tu B'shovat $784,. Rabbi Rose celebrated Tu B'8hevat wllh the chlldren of tha Chedgr on Sund8y 28th January in the g8rden5 at ENC. BrnS Suppgr.. A very sueeessful Burns Supper wa8 held joinuy by EPIG and Ihe Edlnburgh Jawlsh Cultural Centre on Sunday 28th January. FND wlth tha Moderator: The ModerBtor of the Geno1 Assembl of the Churc membp and the Principal Clerk of the General Assembly, of Scovand, the joined member an or a Friday Night Dlnngr on 8th March. together with their husbands, Rsv Purlm: Purim was ¢elebratod on the evtsning of Saturday 23rd March wilh a Meglllah readlng followèd by o Purim Sev¢ah. On Sunday Fnorning thé Meglllah was rearl from a historic suoll kindly loaned by the Univ8rslty archives. Pesach: A Ctsmmunal Sedertook place on the first night of Pesach. Monday 22ndAprH. Yom Hashoah: Th8 nUal Commemoration was held at the Peace Park In Princes Street Gardens on Monds 6th May. Aftèr an introducto gave an addr85S. welcome by the Chair. tho Lord Provost, JSoc} r8ad a poem 'The Cre (Literary Socl told Yhe story of my Grandfather's family,. Edin eloquentty by his grandson, ust Sujvivor," fo15owed by 'A TTitrJte lo Sir 8èn Holfgott," told most President of Edin Jsocl. Yom HazikaroTr: On the evening of Sund8y 12th May, the annual commemoration for Yom Haak8ron look placè. th a Ceremony lo remember all the men anil wc*Tren who gave their lives to proleci Israel and all those who Wgre lost in terror attacks. After the ceremony there were several short films. Yom Ha'atsmaut was marked on Tuesday 14th May by a barbe¢ue In th8 gardan of EHC.
EDINBURGH HEBREW CONGREGATION {EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Shavuot: A S8udah anLI leamlng took place on the ev8ning of Tuesday 11th June. On Wednesday 121h the Semce was followed by a Communal lunch. Some Indian dishes were prepared by two of thè young men in the communty, and che8se cakes were bakBd iTrhouse by savgral ladles. Annual Ch•dèr Prixè-givlny: On Sunday 23rd June the children of the Cheder gave presentations of their work and each of the children was prèsented with a prize. Annual Civic Service: The Annual Cimc Service, held on Shabbat 1P Augusl, was allended by the Rt Hon Lord Provost, Councillor Rort Aldridge. logalh&r wlh C(Juncillors and High Constabl8s of th& Cil number of MSPS, MPS and oth¢r dignifaries were also presènt. The sÈrvi¢e 'Nas conducted by had composed a sp&cial praysr for Edinburgh. At the klddush the Chair Offioals and guests, and the Lord Provost repfied with an address lo the Communi by Members and by visitors to the Edinburgh Inlemalional and Fringe FestivS. Festjval Opgn Day- This powlar event took place on Sunday 18th Au Edinburgh Jewish Cultural Centre Cornrnittee. We were delighted that ust, D ani$ed jolnlly by EHC anrl programme and that he travelled up from London with had eo-ordSnat8d the Is y lo join in presenting the ev8nL They Introduced artistes frorn the E(finburgh Festival Frin9e, who p8rformed extracts from their 8how5. Wksitors to the Open Day enjoyed hearing about and seelng extracts from some of thè evonts in the varTOUS Edinburgh Festivals which had a Jewish cullural elernent, Programme contslnir)g a mix of rnusc. comedy, and drarna. Refreshm8nts were prtrvided throughout the day so that visitors lo the Edinbjrgh Festival, members of the comtnunity and guest artlstes could meèt and talk infom)8IW. The day was wall attendèd by tourists and by members of the Edlnburgh and Glasgow ¢ommunilies. Rèmgmbering the Events of 7th Octobèr and the ho5tages', On Sunda prayers W8rg said, followed by tslks on the events by guest speaker cijmmunlty. e Civie e servlce was attended 61h October inch3 and Memorial and members of the Vve were henoured that the synagogue on 8 October, where e gave an uplifting aGdress. Following an thspiring talk in Seplgmber to EHC community leaders by Phll Rosenberg. new Prasidenl of the Board of Deputl8s. a we6kly vigil for the Israell ho$lages was started out8ide the SGoltish Parfiarnent during First Mlnisters Questions on Thursday lunchtirnes. EHC h88 adopted three hostages in total, and in December we were very pleased to host Dllza Or, mother of our dopted hostage Avinatan Or. who spoke movingly to the community about her son and the efforts lo releaso him and the olheT hostages. High Hoty Days 5785 Rosh Hashanah: Syn8gogu8 seNl¢e5 were hald on 3rd and 4th October. We were plÈa8ed lo welcome the First Mlnister, addressed the 0)mrnunity al the Kiddush. expressing his support. K¢1 Nldre.. The servica Vrds held on 11th Octobgr, with Ihe participation of the Synagogue Cholr, th$n Yom Kippur day on 12h wa5 split into three separatg seC9S in the synagogue, followed by a well-altended After the Fast Eneal. spok8 al a meeting ol community leader% al the o our Service on the second day. whère he Sueeot: SeTvSces during thè week from 171h to 24th October were lo in the Rabbi's succoh. The cx)ns1iluency MP for synagogue attend¢d on one of the days and joined the kiddush in Ihe SLJceah. Slmehat Torah-. The Honorary Officers had I Mendick and Chatan Ber&ishil on in bestowing th& hontsur of Chatan Tor8h on Ger3hon 25th 8 special kKldush followed the seNlCe. the evening of Thursday 24th Octobèr and morning of y kKldush outslde In the shul gardèn (also Secretary of Slal$ for Scotknd)
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ReTnembran Hall. Readin Commemoration: This took place on sndaY 10th Novemb8r in th$ Marian Oppenfveln7 onducted the comm.pmty s wpre given by onof played The Ip Oppenheim. Aftemoon tea was then hel(J in the Community CBntre. Thè bugler aymond Taylor 8nd Chanukah.. The EHC Chanukah Family Celebration was held on Monllay 30 December from 3-5 pm with cornmunal candle lighllng, latkes, doughnuts and children's activities organlsed by Gldona Hendèrson. ers were Inc combines his mlnislèrlal duties with his involvement in vauS aspects of MmUnal Irfe, uding regular attendancè at the Luncheon Club, visiting Infirm and house-bound mernbers and ¢ontactino rnernb6rs when they have Yahr£eit. Thè Rabbi is v*ry welcomlng to vlsilors and lovrists who contact hin in advance to enquire abr>ul the availability of Shabbat meals in Edinburgh and he frequenly offers hospitslily in his home, or h the Community Centre if numbers are large.ln August. during the Edinburgh festivals, he arranged Shabbat lunches in the Shul. He continues to hold weekly study sessions, thooslng a varrety of stimulating lopl¢s for discu$sion, and hosts a Seudah and dis$s1on in his hom& on Shabbat in the suryTrm&r months. His weekly Parsha sheet, Forth Light. 15 always welcomed. As Head Teacher of the Cheder he has suPrted and encouraged the children in their Jewish studies. He glves talks to schools and hosted around 20 vfsits to the $yn¥gogue by schoois ancl other youth groups Ihroughoul the year. Inlerf8ilh organization5 and is well respected in these clreles. He ini continuas lo be active with the ia 'Glossary' launch&d by the Church of Scotland and the Chief Rabbl's 0, and this led to a declslon to fom an Edinbur9h Councll of Christians and Jews. ogue with Christians aroun(J th6 HONORARY OFFICERS I would like lo thank our Honorary Traasur&r, our finance5 and preparfng the finanaal stale or the amount of time she spends in looking after support as Wce Chair has b8en Invaluable, and l am most grdtsful for her indefatlgable edic2tion to the community. Sincere thanks go I sUppOve role In the We arg vèry grdleful t continues to represent Sadly, only served as Honorary Llfa President al the very slart of 2024. whèn hg passed away. EHC is most appreoative of his wtsrk foi EHC over many doodès. Indepondent Examlner. The Board takes thls opportunity to gxpr•Ès It& Sincere appreGlatlon I 8GholGs GA for hls S9ceS as Indepet7denl Examinar. CARETAKER for all she does as Administralcf and to min Team. ho pjays a very hose lerrn as Honorary Vice PIdent ènded at the 2024 AGM, and who oard of Dèputi$8. Our (zretaker tasks of mainl nce. e ec has wothed cheerful dillgence throughout thè year. He has perfomied many rical work and repair throughout the year. has ensured the safety tsf the building and assisted In providing weJfar¢ support whon required. We aro exMelY appreciative of hls dedicated efforts. RELIGIOUS AFFAIRS Regular weeY seNic85 take place on FTlclay nlghts, Shabb8t and on Sunday rnornlngs. From August a very SLICC6SSful Chlldren5 Sèrylce Ignd gluten free kiddush) has bean held every Shabbat and Chag und&r thg enthusiastlc and expert leadÉrshlp of Lola KrI We are fortunate that there are lay memb8rs who have been able to daven when the Rabbi has been away and the Board Offers sincere thanks lo each of them. We ats v•ry appr&cialve that an inereasing number of members are r invest in the preparation. We give speoal thanks lo Friday evèning and Shacharil on Shabbat. rahs and thank then) for the time they who has regularfy d8verd Mincha on
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Wardens. I would like to exlend thanks to who has been a m03t efflcient Senitsr Warden, and lo for hi8 much-appreoaled elfurts as Junior Warden. Shammas. The Community continues to be very graleful to dulgtsnt and efficient Honorary Shammas. Mlkvah. Thanks go lo o supeN19&3 thg U3e of the Mikvah. Yahr2•it. Memb8rs are now advised of the date of Yahrzeits by the wshing to 8recl merTh)rial plaques on the Yahrzelt Boards should con WELFARE ho has continued to act as a Any m9mber Many thanks are extended t in his role of Welfare Conv¢nor, for hi5 dedItIon In giving support and Person involvement in the care of Ihe elderly and inflm. BEREAVEMENT COORDINATOR The Bereavernenl Coordlnator supports famllles wth the practicalities around bereavement. maintains contact with the famili9s arter thg funeral end shiva, and. whero requSred, can slgnpost lo professional ctsunsaming. Wo are vary gratoful to o caThies oul Ihls role with great sensllivity and care. COMMUNITY Communlty Centre Committee The Board is very grateful to thè members of tha committee who work hard al putting on events throughout the year to raise funds for ihe community and lo provide soc181 aclivlties for our members and guests. The QUE in Febwuary was most enjoyable gnd very well attended , with onCe again creallng f8scinatSng and enjoyable selection of questions. Mlshk)ach rnanot were distTrbutèd lo the community by committee eontaining delidous hamantaschen. The regular ctsffee mofflings fOre Shavuot and Rosh Hashanah were well allende orted by the community, with fascSnating talks by our guest speakers. The Annual Chanukah dlnner proved a oreal musical success with ent8rtainment byI**iiind wa5 very well allended. The commiltae has devoted lime and en¢rgy lowttrd5 the upgrade of the Ilbrary to allow bettgr use of this unique facility. Partlcular thanks to works hard lo mana who coordlnattss tha bookings of rnulliple hall hires to o community centre a¢counts, #nd to the committoe chalr, èfforts throughout the yeax. The Green Team= In January 2024. plans b8g8n to èstablish s &blical Garden 8s well as contlnuing work lo malntaln and Improve the exsting area at the back of the Shul. With help trom the Community's generous donations and bullding skills. work b898n wth planting raised beds for a Biblical G8rdan, constructing a herb bed with 8 separdte raised area for community use. In additlon. in the Spring, Cheder childrer) p8rticip8ted in planting radishès. lettuc8 and spinach. EHC hosted an Eco Judalsm Awards Event In May fc)Ilowed by a partlcipanls. lour of Biblical Gardan. Slnce then, visiting groups and individuals have cont¥)ued to enjoy vi$thng the garden. leamlng about the plents and their nnCtion to stories in the Tornh. Funding for the g8rdgn was received from Edinburgh Councll. which financ8d the er¢¢tion of a Gtsenhousè in November. ,who for her lirelass Emphasis on recycliro by 9fDUPS using the kltchen - and piclong herbs for caterfng purtK)s8s - has contlnued throughout the y¢ar. Special thanks to forthew hard wor roug ou r leadlng these trem8ndous achlevem8nts so ably, and to all the Green T&am e year.
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 Shul Event5 Team- The team organis¢s and caters the various syn8gogu¢ evenis throughout the addition to the regular Shabbal and Yom Tov klddushlm. the team, under the convenorshlp of prèpares seudahs on Shavuot, Purim and Yom Ha'atzmaul, a Break the Fast meal after Yom refreshments for the congregation after the services on Remembrance Day and Chanukah. These events provide valued social Inleractlon between our mernbÈr3 and for vlsllors. On behalf of the Boar(l of Management l express thanks to all those who glve of Iheirtime to help. Plgase note that anyong who wishés lo make a klddush should Gontact Hilarymlkind, at leasl a fftonlh b&fore tho requasled date. Ippur, and Lunch Club.. The Thursday Lunch Club ha5 bécome a weekl enloyed by all. We have mourned the loss of our convenor, social evènt with delicious an nd are grateful lo taking over. Wè thank mor all herwork in deallng with the finance9. Communlty Engagemènt Group: Under the lead8rship of Rabbi's pastoral work with looking after naw rngmbgts and visi other people are co-tspted as needed. Sunday Br•akfasts'. The bagel brèakfasts that follow the Sunday Shacharil seNlce are enjoyed and appreciated by those who attend. Thanks go lo those who prepare the breakfast each week. Cheder: Cheder meets evèry Sunday rnornlng. T9enag8rs from the community and students help leach. Once a month, a pre-cheder group facilitated by Jon Coop6r also rnet until the Spring, and il was deaded together wilh the families and the Education Committe& that thsy would gain more by attènding a childran's seNic8 on Shabbat. or this group was set up to combine the works with the rabbi, and ors. Adult Edueation: SLppJemgnting work, education rJa55es, In¢ludlng Tanach study, 2nd Modem Hebrew. Edu¢at5on Commltt•e-. Many thanks I Spring, and t0r taking over the Chair since thèn. Students.. Ed. burgh University Jewk8h So(¥ely Is flourishin Over 200 students altended th under the guklanca of chaalnS and academic year largÈ numb8rs attended Friday Dlnner, and throughout the rest of tho nners. sence of a Chaplalncy couple In Glasgow. thg Shabos have had a very demanijlng lime 511PPCffting Students throughout ScoU8nd. Security." The Board thankSr his ro as Securrty Officèr. Security arrangements continued lo be tightened durin9 2024, following the October 7 2023 attacks In Israel. and we recèived addillonal grants from Ihè Cornmunity Security Trust lo support this. EHC NewsJèttgr.' In April, publieotion which they had do stood down from pr(NJucing Ihe Shavuon weokly and for whieh the cornrnunlty was very appreciativg. Since then. fouowing ¢onsulthtion wth members. a slimm6d d and news of avenls has been produced ably and efficient by ewsletter giving key Information taking on this work. We ar& very grateful to hèr for ntinues glving muGh-vaJued weekty adult for Chairing the Education Committee until the Website.. After his m ril. Many th8nks lo ofthe EHC websitè, for the improvements andad over responsibility for It to a new team In carried out for a number of years. and also lo ho continued to develop and update the conlenl of the website. Edinburgh Star: The Boaid continues lo welcorne th¢ annual publicatlon of this magazine for thè EdSnbur Jèwish Community and extends congralulalions to the Editorial Board, under the leadership of together with Ihe Tr8asurer continued high 3tandard of or their diligènce in ènsuring 8 most Im5xessive pro Bulldings: I would lik6 to thankor his adwice in managlng the synagoguè complex in the absar of a Bulldlng Convenor, ensuring that 311 required repairs are carried out efficiently. UGts'on with
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Social Actlon Al the 2024 AGM It was decided Iwilh th& agreernenl of OSCR, the Scottish Charity Regulalorl to add an addltional 'Purpose' to the EHC con51itulion.' TD provid8 relief for those in n8ed, in accordance wlth Judaism." As has been our practice for many years, our Yom Kippur appeal ralsed funds for non-J¢wl$h ¢harities. In Novèmber we were dellghtcd lo welcome Rabbi David Mason back lo Edlnburgh who 9av8 us a tslk 8nd presenlalion enliued: Why should Jews care about Refugees.. At Christmas. Su5ie Kelpie. Belsy Dorfman. Merav Gardi. h daughter and friends cooked dinner for 60 people atthe B&thany Homelass Hub hostel. Hospftal Koshèr Meals. In all NHS Lothian hospftals koshgr rneals may be obtained. Ward 8taft should be informed on adJnittance. Thère 15 no charge for these meals. whlch are svpplied by Ihe NHS. Ko8tr Products avallable locally.. Sainsburys at Cameron Toll Shopping Centre stocks a ran9e of dry gooils and a wlde variety ol cold mèals and salads. Costco at Loanhead also has a number of koshar products, including smoked salmon and plcwed horring. A supply offr02en ready-meals from Mark's Oall is available from EHC premlses. Ko$h•r Products dellverèd to Edlnburgh.. Mark's Dell in Glasgow {0141 638 89471 delivers lo the Edinburgh Synagogue, usually on Thursday afternoons evory fortnlghl. Mark Cohen stock5 a fLJII range of groceries. fresh and frozen meat and chick@n. deli 9oods, bad glc and a range of freshly eooked foods. Pesach ordeis are also elivered b APPEALS Board of Deputl08 and SCoJeC Vo response b the appaal from extends sincere thanks to him Lovy: A wm of £1,030 was raised in donalkjns frtrm membets in EHC'S reprèsentative to the Board of Depuues. anij the EHC Board or the lime and ellort he puts into the Appeal. This surn was shared between the Board of Deputl&s and the Scottish Councll of Jewish Communities. Yom lfjppur Appeal.. The Board extends gratefvl thanks to worlhy appeal and distributed the monies to a numbgr of no Increaslng and we urge members to ¢onlinue Ihelr suppc)rt. an who collected donations for this ies. Calls upon these eharities are Chaplaincy Appeal.. EHC gav& generously to the UK-wide ChaplaincyAppeal. lotallin9 ngarly £2,700 {induding matched fundlng contributions and GiftAd). Th Baard of Management wishes to ¢ongratulate". 8lrthdays: n the occasion of her 701h brrthday in May 2024 n the occasion of hls 40th blrthday in May2024 Anniversarles- Births: on Ihe occasion of Iheii Diamond WeddlngAnnlversary in March 2025 n the blrth of thèlr son, n the birth of their son in January 2024 in October 2024 Barmitzvah8: on the occasion of hls Bamilttvah in March 2024 n lh9 o¢casion of hi3 Bamjltrvah in May 2024 on tha owasion ofhis Barmitzvah in Sept6mber 2024 n the occasSon of his Bam)itZV8h in November 2024
EDINBURGH HEBREW CONGREGATION (EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Kiddu5him-. Speci81 klddushlm were held during the ygar by.. n memory of hsr late fath8r EHC in fflemory DI on thg occasion of her 70th blrthday I the occaslon o•armrfzvah celgbrat8 Ofer's 40th blrthday in memory of her late husband, lo celebrate their granddaughter's 8almltZV8h o celebrate Bamitzvah o cdebrate ac8deml¢ suc¢es8 n Ihe occasion of 83mitvah in memory of her late 50n, We thank Ih¢)se other members who h8V8 kindly glven ggnerous ¢Jonations to sponsor regular klddushim. In Mèmorl8m'. Financial review l arn pleased to prent the r8port of the Flnance Committee. The Trustees, Report and Accounts are presentgd in acojrdance wilh tho requlrernents of the Charilias Act 2005. This report covers the period from 1st January lo 31st December 2024. This year produced a deficit in respect of Unrestricted Activities of £10,602 {2023: £4,076) and an Increasa in respect of Reslrlcted Aclivlties of £3,551 {2023 deficit.. £3,135). Thls resulted in an overall d8ficrt ts th& year of £7,051 {2023: £7,211). It is th& policy of the chaiity that unrestricted funds which have tt been designalod for a spacific use Should be maintained at a levfyl equivalent to balween thre& and slx month's expentfilure. The Irusteès consider that re98rves 8t thls level will ensure that, in the event of a significant drop in funding. they will be able to continug the charlty's Curtsnl activitie5 whlle conslderalion is glv¢n to ways In which addStional funds may be raised. Thi5 level of reseN8s has been maintalned throughout tho year. Structure, governance and management Goveming Document.- Th6 "Constilution of EdinbUh Hebrew Congregation {EHCI SCIO" Is the governing document of th8 c*arity.
EDINBURGH HEBREW CONGREGATION {EHC) SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The Iruslees who r and up to the dale of 3ignalure of the final statements were- (Resigned 23 Jun• 20241 {Resigned 23 June 20241 (Appolntad 31 July 20241 {AppDillted 31 July 20241 (Appointed 23 Jung 20241 Organlsational Structuro: The Board of Managernenl Is elect8d and opgralès Bs Stated In Clauses 58 to 106 of the Constitution. The Honorary OITic8rs are the Cha, Wi¢e Chair and Trèasurar. R15k Manag6mont= Tho memb8rs of tha goard aGtively review the ri*ks to which the chority Is exposed on a regular basis and Gonfirm Ihal systems hav8 b88n established lo enabl8 regular reports to be produced so thot steps can be takèn to lessen the impact of these iisks. The Board presgndy considers that the prlncipal areas of rfsk relale to Comrnunal Damographics and Health tnd Safety. ort The trustees, re y the Board of Trustees.
EDINBURGH HEBREW CONGREGATION (EHC) SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDINBURGH HEBREW CONGREGATION (EHC) SCIO I report on tha finandal slalements ofihe thartty for the year ended 31 December 2024, which are sel out on pages 1110 22. Respectlv• respon$ibllitles of trustees and examiner The charfty's Iruslees are responsible for the prepaT8tion of thg financial slafemenls in acctsrdance th the torms of the Charities and Trustee Inveslrnenl (Scollandl Acl 2005 an(1 Ihg Charities Accounts (s113nd) Regulations 2006. Thg chwily trustees Gonslder that the audit requirement of Regulation 1011)(aHc) of th6 Charities Accounts {ScoYand) RegUlatS 2006 d5 llDt apply. It is my responsibllty to examine the financlal stalomenk as requlred under section 44{1)Icl of the Charities and rfuslee Investment IScallandlAcl 2005 and lo stale whether pariicular rnatIe hav& come lo my attention. Basis of independent exarnin•V¥ 6tstement My examination is carTied out in accordan with RegulaOn 11 of th8 Charlties Accounts (Scoand) Regulatk?ns 2006. An examination Sncludes a r8wew of thè accounting records kept by the ¢harity a1 a compaiison of th& financlal stalèmanls presented with those records. It also includes eonsider8llDn of any unusual itèms or disclosures in the flnancial statements. and s8eking explanations from tha trustee8 con¢eming any such matters. The procedures undertaken do not provide all the evidence that W¢Juld be required In an audit and consequently I do not Gxpws an audit opinion on Ihe vlew given by the 17nancial statements. Indepond8nt gxaminerfs statement In the COUTse of my examination, no rnatter has come to my attentK)n l. whlGh ghjes me reason3bla cause to believe that In any material spect the requlrements.. to keep Hccountlng recorfjs In 8ccordance wth Section 44{11{8} of the Charities and Trustee Investment Iscodandl Act 2005 and Regulalion 4 of the CharitiesAccounts (Scolland) Re9ulatrons 2006 and lo prepare financial stalemEnts which accord with lkne accountiry records and wmpty wth Regulation 8 of the ChariliesAccounts {Scolland} Regulations 2006 have not be8n mel. or 2. to whlch, ln my opinio statements to be reache attentton should be drawn In ordar to en#blo a proper understandlng of the ftnancial 10-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestri¢tod R•strlcted funds funds 2024 2024 Total Unr95tricted Re$trict•d funds fund$ 2023 2023 Total 2024 2023 Notes Income and gndowmgnts from: Donations and legacies Charitable 8ctivltles Othér trading acbvlties Investments Other incorne 33.824 54.385 14,409 7.020 9,096 6.706 40,530 54,385 19.6S4 7,020 9,096 39,674 48,098 12.959 4,358 9.026 5.271 44.945 48,098 18,075 4.358 9,026 5,245 5,116 Total Income 118.734 11,951 130,685 114.115 10.387 124,502 Exp¢nditure on: Raising funds Charitable activities 14,503 114.833 2,221 6,179 16,724 121,012 17.064 104,096 2,575 7,978 19,639 112.074 Total gxpendltur 129.336 8.400 137.736 121.160 10,553 131,713 Nét In¢omellexpènditur•l {10,8021 3,S51 17.051) 17,0451 {166) IY,2111 Transfers between fvnds 2.969 {2,969) Net movem•nt in funds 10 (10.6021 3,S51 17,0511 14.0761 13,1351 17.2111 Reconelllation of fund¥: Fund balances al 1 January 2024 679,828 45.387 725.215 83,904 48,522 732,426 Fund balancos at 31 Dember 2024 869.226 48.938 718.164 679.828 45,387 725,215 The slalement of financial actiYili93 includes 811 gains and losw recognlsed in the year. Al income and expenditurg doriv¢ from contSnuing activities. 11
EDINBURGH HEBREW CONGREGATION (EHC) SCIO BALANCE SHEET ASAf31 DECEMBER 2024 Flxed assets Tangible assets Notes 2024 2023 14 Current •s$ets Dgbiors Cash al bank and in hand 472,234 473.757 15 13,415 236,LK)4 11.873 249.044 Credltors: amounts falllng du• wlthin one year 249,419 16 260,917 (3,489) Net ¢urr•nt assets 19.459) Total Assets less current liabilit1•8 245.930 251,458 718.164 725,215 Th• fund¥ af tho ¢harity Reslricled income funds ijnrestricted funds 18 19 48,938 669.226 45,387 679,828 718,164 725.215 TtTÈ financ 12_
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting polici88 Charity information Edinburgh Hebrew congregaon IEHCI SCIO nStItuteS a publlc benefit entity as defined by FRS 102. 1.1 Aceountlng eonventlon Thg financial slalements have been prepared in accordance with the charity's written constitution, the Charitios and Trustee Investment IS¢otlandl Act 2005, the Charilies Accounts IScod8ndl Regulallons 2006 las amended) and 'Accounting and Reporting by Charities: Statement of Recommended Pracl(ce applicable lo charitles Preparing ttelr accounts in accordanca with the Financial Repctrrting Standard appllcable in the UK and Republlc of Ireland {FRS 1021 (effective 1 January 20191" Tho charity is a Public Benèfit Entity a8 ¢Jefined by FRS 102. The ¢harity has tsken advantage of the pmvisions in the SORP for charitie5 applying FRS 102 Update Bulletin I not lo prepare a Statement of Cash Flows. The financlal statemènts are prepared in sterling, which is the funcuonal currency of the charity. Monatary Amounts In these financial statements are rounded lo the nearest £. The financlal statements have been pr&pared under the hi8loric81 cost convenlkin. The principal accounting policl8s adopted are set out balow. 1.2 Going ¢on¢ern Al the lime tsf approvSng the financial statements, the trusl8os have a rgasonable expectation that the charity has 8dequate resources to o)ntlnue in operational 8xislenee for the foreseeable futurè. Thus the trust¢8S cononue lo adopt the going concern basis of accounting in preparing th& financlal statements. 1.3 Charitable fund$ Unrestricted funds are available for use al the discretion of the trustèes in furtheranca of their charftsbl8 objectlves. Restrict funds are subject lo speryflc conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are sel out in the notes lo the financtal statements. 1.4 Incoj All income is recognised once the charity has enlitlament to the income. it Is probable that the Income will be received and the amount of income recgivable can be measured reliabty. Legacies 8re recognlsed on rec&ipl or otherwise rf tha charity has been nottfied of èn Imp8ndlng distribution. tha amount Is known, arTd C81Pt 18 aXP8Ct&d. If the amount Is not known, the legacy is treated as a Lajntingent a558t. Donated servlees or facilitie5 are rglsd when the charity has control over the i18m. any condillons associated with the donaled item have bean met, the receipt of econ<)mic benefit fiorn the use of the charity of the item 15 probable and that economic benefit can be measured T81iably. In accordance wilh the Charllies SORP IFRS 102}. th& gen8ral voluntser time of the Friends is not recognised and refer to th8 Trustee's report for morÈ information about thelr contribution. On recèipt. donated professional setvicas and donated facilities are rÈcognlsed on the basis of V)e value of the gift to thg charlty which is the amount the charity would havè betrn willing to pay lo obtain seNices or facilities of equivalent economre benèfit on the open market,. 8 corresponding amount is then iecognised in expenditure in the period of recelpt. Ino)me 18x recoverabla in relatron to donations received under GIftAld or dee(Js of covenant is recognised at Ihg tlme of th8 donation. 13
EDINBURGH HEBREW CONGREGATION {EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aceountlng pollelès (Continued) Interest on funds held on deposit 58 included when receivable 8nd the awTh)unl can be m&asurod reliably by the charity.. this is nomally UPDn notification of th& interest pald or payable to the Bank. 1.5 Expenditure Expenditure is recognised once there is a legal or conslwctive obligation lo transfer economitt benefit to a third paty. it is probable th81 a Iransf8r of economie benefits will be required in settlement and the amount of the obligation can bg measured reliab(y. Expenditure Is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support cost5 involved in undertaking each aclivity. Direct costs altributsble to a single activity are allocated directty to that activity. Shared costs which con(ribule lo more than one actSvily and support costs which 8re not attributable to a single activity are apportiOn8d botweèn those activities on a basis consist8nt with the us8 ol resources. Cgntral staff costs are allocated on the basi5 of time Spent, and depreciation oharges alloca16d on the portion of the asset's use. Costs of generating funds are costs incurred in attractlng voluntsry Income, an¢J Ih05e Incurr¢d In Iradlng activilies that raise fvnds. Charitable aelivilles and Govemance eosts are costs incurred on thg charity's educ8llonal operations, Incjuding support costs and costs relating to tha govery)an¢e of the charity apportioned to tharitable activitlos. All expenditure 1$ inclusNe of irrecoverable VAT. 1.6 Tanglblè fixed assèts Tangible fixed assets are inltially measured at cost and subsaquenuy mèasur6d at wst or valuatton, nel of depreaalion and any Impalrment losses. Depreciallon is recognised $0 as lo wiite off the cost or valuation of assets lass thèir residual values over their useful lives on the following bases.. Freehold land and buildings FLxture$ and fittings Not provided for 10% reducing balance The galn or loss arising on the disposal of an a3Sat is dg¢8rn)ined ay th& difference been the sale procèeds and thg carying volue of the asset. 8nd 15 recognised in th9 Statement of financial actlvities. All assets costing more than £500 are capilalis&d and initially recorded al cost No deprecAation is provlded on Freehold land and bulldings a5 the board consider3 the sum involved as not material, having regard to the congregation's policy lo keép the property in a hlgh stale of repair. Freehold land and buildings are rèviewèd for impalrrnenl al the end of each year. An impairrnènl review comprises a comparison of the cairying value of thé asset with ils COvrabIè amount. being the highèr of the n81 realisable value and value in use. An assèt is impalred to the extent that the earrying amount exce6ds the recoverab amount. Any impairment loss c8lculatsd Is recognised in tho Statsmenl of Financial A¢tivlti&s. 1.7 Impairment of flx•d assets At each r8POrting end date, tha ¢harlty revlews the carrying amounts of its tangible assets to determine whether there is any indication that those ass&t$ have suffered an impairment 1&5s. If any such indi¢ation exists. the recoverable amount of thè asset is estimated in order lo detèrmine thé extgnl of the impaiment loss Irf any). 1.8 Cash and cash equlvalents Cash orNJ c88h equival@nls include cash in hand. deposits held at call with banks. olhgr short-term liqurd Inveslm9nts with original maturities of three months or less, and bank overdrafts. Bank ov8rdrafts are shovm wilhSn borrowings In current Ilabilitie3. 14-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policF98 Icontlnuedl 1.9 Financial Instrumènts The charity ha5 elected lo apply the provisions of Sectron 11 '8aslc Financial Instruments, and Section 12 'O(her Financial Instrurnenls Issuès, of FRS 102 to all of ils ffnancial instrumtrnts. FinaneJal instruments are recognlsed in the chariV8 balan sheet wh&n the charity becomes party to the contraclijal proirisKins of Ihe ffinslrumenL Finan¢ial as8ets and liabilities are offset, with tha net amounts pres&nled in the fin8nclal stalemenls. whon there is a legally enforceable right to set off th8 Cognised amounts and there is an intenllon to setJe on a net basls or to reali5e the asset and settle th8 liability simultaneously. Baslc Ilnaneial a559ts BasSc financial assols. whld) indude debtors and cash and bank balanees, are Initially measured at transaction price including Iransactlon costs and are subsequenlly carried al 8mortised cost using the eff8ctive interest method unless the arrangement con51itules a financing transacllon, where the transaction is measured 8t Ihp pre5enl value of the future receipts discounted al a mark&t rale of inler8sI. Financial assets classifigd as receivable withln one year are ntst amortised. Basic flnaneial liabllities Basic financial liabilities. including eredilors and bank loans aft initially recognised at transaction e8 unless the arrangement constitutes a financing Irang8Ction, where the debt inslnjmenl 15 measured at the present valu8 of the future payments discounlad at a marfcèl rate of interèst. Finan¢lal liabilitie5 cla55ified as payable withln one year af8 not amortised. Debt Instruments are stsbsgquenlly carried al amortlsgd cost, uslng the effacliva interest rate m$thod. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary urS& of operatkins from supplièrs. thounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-¢urrenl liabilitie$. Trade editOrS are recognlsed Initially at trdnsaction prica and subsequanlly measured at amortised cost using the effectfve interest method. Dèrecognitlon of Ilnanclal 11obilllies Financial liabilities aT8 dere¢ognised wh8n the charlty'8 contractual obligèlions explre or are discharged or canlled. 1.10 Employe¢ bengflts The 51 of any unused hollday entit(ernenl 15 recDgntse(I In the period in which the employee'3 services aro Termination benefits are recognised immediately 33 an exp8ns8 when the charity is demonstrably committed to t8miinale the employment of an 6mploye& or lo provide lemiination benefits. 1.11 Rètirement benefits Payment5 to defined contribufion rètirement bèneflt schèmes ar& ¢haTgad as an expense as they fall due. 15-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Crit5cal accounting trstimats8 and judgements In the appli¢ation of the chÈrily's accounting policies, the trustees 8re fftqulred to make judgernenls. eslimalas and assumptions about Ihe canwng amount of assets and Il#bililies that are not readily appanI from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant Actual results may differ from thèse estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revlsions to accounllng éstimates ar8 recognised in the period in which the e5timat¢ Is revised where the revision affects only th81 perlod. or In th8 period of thtt revision and future periods where Ihe revision affects both current and futuro perlods. Incom¥ from dtsnations and legacle¥ Unrestrf¢tad R¢strl¢t8d funds funds 2024 2024 Total Unre8trl¢ted Restrlctèd funds funds 2023 2023 Total 2024 2023 Donations and glfts Grants Non m8rnbers' offerings & donatitsns Memorial boards Community Centre donations Other 13,817 6.088 13,817 6.088 11.942 5,813 11,942 5,873 12,507 160 12,507 160 17.939 180 17.939 180 6.706 6.706 1,252 1,252 5.271 5.271 3,800 3.800 33.824 6,706 40.530 39,674 5,271 In¢om• from charitablg actlvities Unrestricted funds 2024 Unrestricted fund5 2023 Charitsble a¢tlvltle8 Members. annual contributions Inm8 lax recoverable 43,326 11.059 39.621 8.477 54,385 48,098 16-
EDINBURGH HEBREW CONGREGATION {EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incom• from other trading actlvrti8s Unrestricted Restrictsd funds funds 2024 2024 Total Unrestrlctèd Rastrlcted funds funds 2023 2023 Total 2024 2023 Synagogtje ovents Cofflmunlty Centre events 14.409 14,409 5,245 12.959 5,245 12.959 5.116 5.116 Olhgrtradin9 activitie$ 14.409 5,245 19,654 12,959 5,116 18,075 Income from invèstmgnts Unre$trict#d UnTrstricted funds funds 2024 2023 Other income 7,020 4.358 Other 5ncomo Unr8¥trleted Unrestricted funds fund8 2024 2023 Lodga incoma 9,096 9.026 Expenditure on ra5slng funds Unr8Strlctgd Restrictèd fvnds funds 2024 2024 Total Unrestricl•d Restricted funds funds 2023 2023 Total 2024 2023 Fundralslng and publicity Synagogue evenls Communlly Centre events Bank charges 14,468 14,468 2.221 35 17,035 2.221 17,035 1575 29 35 2.575 14,503 2,221 16,724 17.064 2,57S 19,639 17-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activltièS 2024 2023 Staff costs Depreciatlon and impairment Olher costs 51.113 1,523 68.376 50,209 1,693 60,172 121.012 112,074 121.012 112,074 Analysls by fvnd Unrestricted funds Restrlcted funds 114,833 6,179 104.096 7,978 121,012 112,074 Analysis of other costs Support staff lincl. luilion and substllute81 Postag&, Slalionery, advertlslng & printing lincl. prof8ssional fees} Accountan¢y & aud51 Rabbi's rent & expenses Insurance Repairs & malnlenance Laundry, cleaning & supplie8 Security Heal, light & power T818phone & broadband Subscrlpbons & levle8 Sundry Card charges Groceries Charitable donations Presentations & gifts Contribution lo running costs 2.070 1,860 3.496 2,526 14.921 7.412 5,553 204 6,714 7,370 1,205 810 2.766 329 677 soo 30 3.800 2,520 14,994 8,200 4.728 2.370 9,926 13.014 1,336 530 698 108 1,291 648 399 4,000 68,376 60.172 10 Net movement In fund¥ 2024 2023 The net movetll8nl In funds 18 31ated after chargingl{<xediting}: Fees payable for the independent 8xaminatlon of the charlvs ffnanclal $talements Deprsciation of owned tanglble fixed assstS 2.304 1,523 2,184 1.693 16-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 11 Trust4È9 None of the Iruslees {or any persons connectèd Mth them) rèceivèd any r&rnuneratlon or benefrts ftDm Ihg charity during the year. 12 Employe•¥ The 8VÈfage monthly number of empk)yees durlng the yaar was.. 2024 Number 2023 Number Employment oosts 2024 2023 Wages and salaries Other pension costs 49,677 46.112 4.097 51,113 50.209 Th$ total remuneration paid lo key man&g8m&nl pemnngl during the yearwas £26.96412023.' £26,984). There were no employee5 whose annual remunoralion wa$ more than £60.000. 13 Taxation The charity Is exempt frcffl taxation on ils aclivilies because Bll its income Is applied for Charitable purpuses. 14 Tangibl• fixed ets Freeho land Fixtu and and bulldlngs frttings Cost At 1 January 2024 458.530 35,704 494,234 Al 31 Dec8mber2024 458,530 35,704 494,234 Depreciation and Impalrm•nt At 1 January 2024 Depraciation chargÈd in the yaar 20.477 1.523 20,477 1,523 At 31 Decomb&r 2024 22,000 22.000 cayIng amount Al 31 December2024 458,530 13,704 472,234 At 31 December 2023 458,530 15.227 473,757 19-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 08blors Amounts falling due within one y•ar: 2024 2023 Othar debiors 13,415 11,873 16 Crèditors: amounts falling due wlthlrt ane year 2024 2023 Other taxallon and social securfty Other cmditors Accruals and deferred Income 505 142 2.842 547 3,406 5.506 3,489 9.459 17 Rétlrèmant benefit s¢hemos Definod contrlbutlon schemes 2024 2023 Charg¢ to profit or loss In respect of defined Contrfbutlon schernes 1,236 4,097 The charity operates a defined contribution pension scheme for all qualifying employees. The Bssets of the scheme are held separately from those of the ¢harity in an independently adrnini$lered fund. Contributions lotalling £142 {2023'. £1691 re payable to the fund al the balance sheet dale and are Included in crèditors. 18 Restricted funds The restricted funds of the charity comprise the unexpend8d balances of donations and grants held On trust subject to speclfic condStlons by donors as to how they may be used. At 1 January 2024 Incomlng resources Resources expended Transfèr8 At31 Decemb¢r 2024 Sunday School M. Brannan Special Purpose Torah Restoration Violet Oppenheim Trust Communlty Centre 1.329 2,506 812 2.649 38,097 1,329 2.506 812 2,649 41,642 11.9S1 {8,4001 45.387 11.951 {8,400) 48.938 -20-
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Restrlelod fundts {ContSnu•d) Pr¢vious year." At 1 January 2023 Incoming resources Resources xpendod Transf¢rs At31 December 2023 Sunday School M. Brannan Special Purpose Torah Restoration Vlolel OpnheiM Trust Mikveh Communlty Centre 1,329 2,506 812 2,649 1.329 2,506 812 2.649 11,9021 18,651) 41,226 1,902 14,871) 10,387 38.091 48.522 10,387 (10,5531 12,9691 45,387 19 Unrestrieted funqls The unreslriclgd fL¢nds of the charity comprise the unexpended balanees of donations and grants whlch are not subject to specific condiUon8 by donors and grantors as to how they may bè used. These include d6signaled fund5 whlch have been sèt asida out of unrestricted funds by the tru31e65 for speofic purposes. At 1 January 2024 Ineoming r•sourcas Rosour¢•s expended Transfers At31 Decèmber 2024 Gen&ral funds 679.828 118,734 1129.3361 669.226 Prgviou6 yoar: At 1 January 2023 Incoming SOU9$ Resources expended Tran$fgrs At31 08¢ember 2023 Gèneral funds 683,904 114.115 (121.160) 2.969 679.828 20 Analysls of net assets betw¢en fund5 Unrestrleted funds 2024 Restricted fvnds 2024 Totsl 2024 At 31 Docember 2024.. Tangible assets Current asselsllli8bilili8sl 464,910 204,316 7,324 41,614 472.234 245,930 669,226 48,938 718,164 21
EDINBURGH HEBREW CONGREGATION (EHC) SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Analysis of net as¥els betweon funds {Contlnuedl Unreslrfcted funds 2023 Rèstrl¢ted funds 2023 Total 2023 At 31 December 2023-. Tangible 8sse15 Current a8setsl{15abililre51 485.620 214,208 8.137 3T.250 473,757 251,458 679.828 45,387 72S,215 21 R•latgd paty tran¢tIonS ar £958 was paid tr) for payroll services p r l.T. gervl¢os provided {2023-. £2,819) and £216 to