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2025-10-31-accounts

ASJCC © 2025

www.asjcc.co.uk

Aberdeen Synagogue and Jewish Community Centre Trustees’ Annual Report for period from 1 November 2024 to 31 October 2025

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 Ehud Reiter President
2 Hana Oren Treasurer
3 Miriam Glendall Vice President
4 Orit Adam 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:

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.

www.asjcc.co.uk

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Achievement

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 of these, which was very encouraging.

We had events for Jewish holidays, including a Chanukah party, a Purim Megillah reading, a communal Sedar for Pesach, a cheesecake sharing event for Shavuot, services for the High Holidays (Rosh Hashanah and Yom Kippur), and events for Sukkot and Simchat Torah. Our service for the first night of Rosh Hashanah was again packed out (our sanctuary was full).

We had children’s events for some of the holidays, including Chanukah, Tu B’Shvat, Purim, Lag B'Omer, and High Holidays. We had several Havdalahs on Saturday night for young adults.

We had several outdoor events, which some of our members prefer, including a social walk, a summer barbecue, a beach day at Carnoustie, and a Tashlich event for Rosh Hashanah by the River Dee.

We occasionally have Ladies teas for women in the community, and also started running Hebrew classes for interested members. Our book club continued to meet online throughout 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 supported the Aberdeen Muslim community after their mosque was vandalised. We are grateful to Aberdeen Council for their support in hosting a Chanukah event planned for December 2025.

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

Unfortunately many of our members are worried by rising anti-semitism, especially after the Manchester attacks. We set up an anti-semitism action group, and had several meetings with members to discuss security issues. We also organised self-defense classes for interested members, and had a memorial for the Bibas family. We are grateful for the support we received from local police (we had several meetings with them) and politicians.

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 2025-26.

www.asjcc.co.uk

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Declaration

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

Signed on behalf of the charity’s Trustees

Signature(s)
Full name(s) Ehud Reiter
Position President
Date 10 March 2026

www.asjcc.co.uk

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Aberdeen Synagogue and Jewish Community Centre Statement of Income and Expenditure (Pounds sterling)

For the Period ended 31[st ] October 2025

Profit and Loss Sheet Profit and Loss Sheet Profit and Loss Sheet
Income 2023-2024 2024-2025
Membership 2024-2025 2,117.96
Membership 2023-2024 2,429.31
Rental Income 4,874.00
4,785.19
Donations - General 1,830.41
4,471.80
Grant
HMRC gift aid 621.48
1,041.55
Interest on savings 51.96
60.14
Total Income 9,807.16 12,476.64
Expenditure
Flat Refurbishment + repairs
Repairs and Maintenance 844.38
2,735.88
Rabbi Expenses
Insurance 2,522.32
2,515.84
Caretaker Services 36.92
70.00
Legal and Council Tax - Tenancy 867.98
337.76
Legal and other fees- SCIO 35.00
135.00
Food and Consumables 456.74
159.81
Printing 422.18
Postage 24.95
Training 200.00
Utilities and Electricity 944.07
961.73
Total Expenditure 5,707.41 7,563.15
Surplus to date 4,099.75 4,913.49

www.asjcc.co.uk

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Aberdeen Synagogue and Jewish Community Centre Balance Sheet for the period (Pounds Sterling)

Ended 31[st ] October 2025

Balance Sheet Balance Sheet Balance Sheet
Year To
31/11/2024
Year To
31/11/2025
FIXED ASSETS
Furniture & fittings - @ cost 132.99
Total Fixed Assets 132.99
CURRENT ASSETS
Cash
Bank Account - Current Account 7,396.10
12,673.64
Bank Account - Savings Account 6,040.49
6,092.60
Bank Account - Capital Account 933.40
941.43
Total Cash 14,369.99 19,707.67
Debtors
Total Debtors
Total Assets 14,369.99 19,840.66
CURRENT LIABILITIES
Advance Membership fees 872.00
1,033.00
Deposits 396.18
Total Current Liabilities 872.00 1,429.18
Net Worth 13,497.99 18,411.48
Retained Earnings brought forward 9,398.24
13,497.99
Increase/(decrease in reserves) 4,099.75 4,913.49
Retained earnings carried Forward 13,497.99
18,411.48

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All funds are unrestricted Approved by the current trustees and signed on their behalf

Hana Oren, Treasurer (Jan 2023 onwards) Date: 10 March 2026

Ehud Reiter, Honorary President Date: 10 March 2026

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Aberdeen Synagogue and Jewish Community Centre

Accounts for the Period Ended 31/10/2025

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 2025.

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:

  1. 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.

  2. The accounts do not accord with these records.

  3. 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 2025.

Brian Fox

Date: 10[st] March 2026

Chartered Accountant/ICAS

3 Clairmont Gardens, Glasgow, G3 7LW

www.asjcc.co.uk

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