2024-10-31-accounts - Aberdeen Synagogue and Jewish Community Centre

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Aberdeen Synagogue and Jewish Community Centre Trustees’ Annual Report and Accounts for the Period Ended 31/10/2024

Scottish Charity No SC46585

www.asjcc.co.uk

Aberdeen Synagogue and Jewish Community Centre Trustees’ Annual Report for period from

1 November 2023 to 31 October 2024

General Information

Charity Name: Aberdeen Synagogue and Jewish Community Centre (ASJCC) Register Charity Number: SC046585

Charity Address: 74 Dee Street, Aberdeen, AB11 6DS

Names of the charity trustees are presented in the following table:

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
1		President
2		Treasurer
3		Vice President
4		Secretary

Structure, Governance and Management

The ASJCC is a Scottish Charitable Incorporated Organisation (SCIO) founded on 24th May 2016.

The President, Vice President, Treasurer and Secretary are elected by the members of ASJCC at the AGM. Other members of the management committee of ASJCC are co-opted.

The SCIO is governed under its Constitution and managed in accordance with the policies and procedures laid out in the ASJCC management manual.

The charitable purposes of the SCIO are to advance the Jewish religion, in particular through:

i. Making arrangements for persons who regard themselves as Jewish and/or who follow the Jewish faith to participate in public Jewish worship and religious ceremonies within North East Scotland; and
ii. Maintain a place for Jewish worship in North East Scotland.

Main activities in relation to these objectives:

Holding a range of Jewish services throughout the year;
Maintaining the Aberdeen Synagogue located at 74 Dee Street, Aberdeen
Running educational and community activities for the Jewish Community and local community groups; and
Outreach to the wider non-Jewish community.

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www.asjcc.co.uk

Achievements

ASJCC continues to have a monthly Shabbat morning service on the first Saturday of each month, as we have for several years. We also had several evening Shabbat events, with a short Friday night service followed by a “potluck” meal; we had excellent attendance at some these, which was very encouraging.

There were several events for Jewish holidays, including a Chanukah party, a Purim Megillah reading, a communal sedar for Pesach, a fruit sedar for Tu BiShvat, a cheesecake sharing event for Shavuot, services for the High Holidays (Rosh Hashanah and Yom Kippur), and a lulav/etrog event for Sukkot. Our service for the first night of Rosh Hashanah was packed out (our sanctuary was full).

We had also a children’s event for Purim in March, with support from Matanah Club; attendance was excellent, and we plan to have another children’s event with Matanah Club in December 24. Its great to see so many children turn up!

In addition, ASJCC had several outdoors events, partially aimed at community members who are sheltering, including social walks, working on the garden of our building, and a Tashlich event for Rosh Hashanah by the river Dee.

Our book club continued to meet online throughout the year, and we ran Hebrew classes for congregation members for part of the year

We helped educate the broader community about Judaism by hosting several visits by local schools, and opening our building for Doors Open Day. We had a successful get-together with the Aberdeen Muslim community in February 2024.

There was an enormous loss to the community when a long-standing member of our community died.

We are very grateful for the support we have received from the wider UK Jewish community, including from Glasgow, from Edinburgh, and the Board of Deputies and Community Security Trust in London.

Unfortunately many of our members are worried by rising anti-semitism, in part because of the Gaza crisis. We set up an anti-semitism action group. We are grateful for the support we received from local police (we had several meetings with them) and politicians after the Gaza crisis started.

Building

We have a synagogue at 74 Dee St, which is categorised as a ‘B’ listed building in a conservation area. Fortunately we did not need to do major repair work to the building in this period. However, we may need to spend significant amounts addressing issues with windows in 2025.

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www.asjcc.co.uk

Declaration

The Trustees declare that they have approved the Trustees’ report above.

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www.asjcc.co.uk

Aberdeen Synagogue and Jewish Community Centre statement of Income and Expenditure (Pounds sterling) st For the Period ended 31 October 2024 Prof it and Loss Sheet 2022.2023 Inc4>me 202>2024 Membership 2023-2024 Membership 2022-2023 Rental Income 2.624.40 2429.31 7,279.24 1.088.62 221.21 4874 Donations - General 1830.41 Grant HMRC gift aid Interest on savings Total Incomè 726.6 621.48 6.29 51.96 11.946.36 9807.16 Expandlturo Flat Refurbishment + repairs Repairs and Maintenance Rabbi Expenses Insurance 751.54 844.38 2.501.44 160 2522.32 Caretaker Services 36.92 Legal and Council Tax- Tenancy Legal and other fees- SCIO Food and Consumables 867.98 85 35 593.57 456.74 Utilities and Electricity Total Expenditure 684.23 944.07 4.833.88 5707.41 Surplus to datè 7.112.48 4099.75 cc.co.uk Page15

Aberdeen Synagogue and Jewish Community Centre Balance Sheet for the period (Pounds Sterling) 5t Ended 31 October 2024 Balance Sheet Year To 3111012023 Year To 3111012024 CURRENT ASSETS Cash Bank Account- Current Account 9.463.31 7.396.10 6040.49 Bank Account- Savings Account Bank Account- Capital Account Total Cash 921.89 933.4 10,385.24 14,369.99 Debtors Total Debtors Total Current Assets 10,385.24 14.369.99 CURRENT LIABIUTIES Advance Membership fees 987 872 Long Term Liabilitie5 to be paid Personal Loans to be repaid Total Liabilities 987.00 872.00 Net Worth 9.398.24 13.497.99 Retained Ineome brought fomard Increaselldecrease in reserves) 2.285.76 9,398.24 7112.48 4099.75 Rotalned earnlng carrlod FoThvard 9.398.24 13.497.99 Note 1- personal loans are to be repaid over a four-year period, loans are interest free and replace bank loans All funds are unrestricted Approved by the current trustees and signed on their behalf cc.co.uk Page16

Aberdeen Synagogue and Jewish Community Centre

Accounts for the Period Ended 31/10/2024

Scottish Charity no SC046585

Independent Examiner’s report to the Trustees of the Aberdeen Hebrew Congregation

I report on the accounts of the charity for the period ended 31 October 2024.

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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 the course of my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect:

Accounting records have not been kept in respect of the charity in accordance with Section (44) (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations.
The accounts do not accord with these records.
The receipts and payments account and statement of balances do not comply with any of the requirements.

No matter has come to my attention in connection with the examination to which, in my opinion, attention should be drawn in the report in order to enable a proper understanding of the accounts to be reached.

There has been no material expenditure or action which appears not to be in accordance with the purpose of the charity.

I have received all necessary information required for me to carry out my examination of the charity’s accounts.

There is no information contained in the statement of account that is inconsistent in any material respect with any report of the charity trustees prepared under section 44(1) (b) of the 2005 Act in respect of the period ended 31 October 2024.

Date: 1[st] May 2025

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