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REGISTERED NUMBER: 07334649 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED

BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED (REGISTERED NUMBER: 07334649)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: G P Bloom
J S Leek
L O Bushell





REGISTERED OFFICE: Singers Hill Synagogue
Ellis Street
Birmingham
B1 1HL





REGISTERED NUMBER: 07334649 (England and Wales)





ACCOUNTANTS: Holder Blackthorn LLP
Blackthorn House
St Pauls Square
Birmingham
B3 1RL

BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED (REGISTERED NUMBER: 07334649)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 256,000 328,300

CURRENT ASSETS
Cash at bank 391 193

CREDITORS
Amounts falling due within one year 5 1,093 2,053
NET CURRENT LIABILITIES (702 ) (1,860 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

255,298

326,440

CREDITORS
Amounts falling due after more than one
year

6

255,296

326,439
NET ASSETS 2 1

RESERVES
Income and expenditure account 7 2 1
2 1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2024 and were signed on its behalf by:





J S Leek - Director


BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED (REGISTERED NUMBER: 07334649)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Birmingham Hebrew Congregation Properties Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
The fixed assets of the company represent the cost of land and no depreciation is charged..

Taxation
Taxation for the year comprises current and deferred tax, where the deferred tax provision would be material. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 January 2023 328,300
Additions 63,129
Disposals (135,429 )
At 31 December 2023 256,000
NET BOOK VALUE
At 31 December 2023 256,000
At 31 December 2022 328,300

Included in cost of land and buildings is freehold land of £ 256,000 (2022 - £ 256,000 ) which is not depreciated.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 1,093 2,053

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Amounts owed to related undertakings 255,296 326,439

BIRMINGHAM HEBREW CONGREGATION
PROPERTIES LIMITED (REGISTERED NUMBER: 07334649)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. RESERVES
Income
and
expenditure
account
£   

At 1 January 2023 1
Surplus for the year 757,072
Donation to charitable parent (757,071 )
At 31 December 2023 2

8. RELATED PARTY DISCLOSURES

The company is controlled by Birmingham Hebrew Congregation, charity number 222277, and is the holding
trustee for the assets of this charity. The charity made a loan to the company to enable it to pay for the release
of a covenant over the land at Singers Hill Synagogue. At 31 December 2023 the company owed £255,296 to
the charity and this amount is included in creditors.