REGISTERED NUMBER: 07334649 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BIRMINGHAM HEBREW CONGREGATION

PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

Studio 2

50-54 St Pauls Square

Birmingham

B3 1QS

FIXED ASSETS

Tangible assets

4

256,000

256,000

CURRENT ASSETS

Cash at bank

23,124

391

CREDITORS

Amounts falling due within one year

5

23,942

1,093

NET CURRENT LIABILITIES

(818

)

(702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

255,182

255,298

CREDITORS

Amounts falling due after more than one year

6

255,002

255,296

NET ASSETS

180

2

RESERVES

Income and expenditure account

7

180

2

180

2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 7 September 2025 and were signed on its behalf by:

J S Leek - Director

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 (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2024

and 31 December 2024

256,000

NET BOOK VALUE

At 31 December 2024

256,000

At 31 December 2023

256,000

Included in cost of land and buildings is freehold land of £ 256,000 (2023 - £ 256,000 ) which is not depreciated.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Taxation and social security

42

-

Other creditors

23,900

1,093

23,942

1,093

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Amounts owed to related undertakings

255,002

255,296

7.

RESERVES

Income

and

expenditure

account

£

At 1 January 2024

2

Surplus for the year

67,178

Donation to charitable parent

(67,000

)

At 31 December 2024

180

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 2024 the company owed £255,002 to the charity and this amount is included in creditors.