2020-07-31-accounts

J EW I S H WOM E N ’ S A I D A Company Limited by Guarantee

R E P O R T A N D F I N A N C I A L S TAT E M E N T S Year Ended 31st July 2020

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L E G A L A N D A D M I N I S T R AT I V E I N F O R M AT I O N

T R U S T E E S

Madeleine Abramson (Co-Chair) Caroline Ratner (Co-Chair)

Judith Flacks

Tamara Moss

Jo Rosenthal (Treasurer) Rebecca Simon

Aliza Weinstein

Kate Daniels - appointed April 2020 Joanna Bennaroch - appointed April 2020 Laura Rosefield - appointed April 2020 Gabrielle Adlestone - appointed May 2020 Hilda Worth - resigned September 2019 Elizabeth Gould - resigned September 2019 Joanne Black - resigned March 2020 Laura Lehmann - resigned October 2020

C H I E F E X E C U T I V E

Naomi Dickson

Charity number 1047045

Company number 3024499

Principal address

PO Box 65550, London, N3 9EG

Registered office

35 Ballards Lane, London, N3 1XW

Independent auditors

Berg Kaprow Lewis LLP, 35 Ballards Lane, London, N3 1XW

Bankers

CAF Bank Limited, Kings Hill West Malling, Kent, ME19 4T

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C O N T E N T S	T R U S T E E S ’ R E P O R T I N D E P E N D E N T A U D I T O R ’ S R E P O R T S T A T E M E N T O F F I N A N C I A L A C T I V I T I E S B A L A N C E S H E E T C A S H F L O W N O T E S T O T H E A C C O U N T S	0 6 2 3 3 0 3 1 3 2 3 3 - 5 0

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HIGHLIGHTS OF THE YEAR

JWA is professionally run by a team of 20 staff and

140 dedicated volunteers

We supported over

700

women and over 200 children, and support an increasing number of women each year.

We provided counselling for

275

women in over 1,723 sessions

We reached over

3,000

pupils in healthy relationships sessions in schools and through our Safer Dating programme for 16-25 year olds.

We developed and piloted our Sexual Harassment in the workplace programme and established our Dina Sexual Violence service.

275 We held our first fundraising dinner, hosting women and men and raising over

£225,000

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TRUSTEES, REPORT

The Trustees present their report and accounts, including the directors’ report, for the year ended 31 July 2020.

O U R O B J E C T I V E S A N D A C T I V I T I E S

V I S I O N A N D M I S S I O N

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Companies Act 2006 and the Statement of Recommended Practice, ‘Accounting and reporting by Charities’ applicable in the UK and Republic of Ireland (Charities SORP FRS 102) issued on 16th July 2014.

The purpose of Jewish Women’s Aid (JWA) is the support and empowerment of Jewish women and girls who are experiencing sexual and domestic violence, in a culturally sensitive way.

The trustees review the aims, objectives and activities of JWA regularly. This report looks at what JWA has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity against measurable targets. All the work is undertaken against a background of strongly held values.

JWA’s vision is of a world where women and girls live their lives free from all forms of VAWG (violence against women and girls).

Jewish Women’s Aid’s aims are:

• Primarily to support and empower Jewish women and girls who are experiencing domestic abuse and sexual abuse in their intimate relationships.

• To increase awareness, education and understanding in order to prevent violence against women and girls in the Jewish community.

• To provide client-centred support for women and children, by women.

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S E R V I C E S

2019-20 brought the challenge of COVID 19 and in March 2020, we changed our service offer to ensure compliance with government recommendations. Jewish Women’s Aid provides:

• An IDVA (independent domestic violence advocate) service which enables women to plan for their long-term safety, reduce the risk they and their children are living with, and give them access to advice on welfare, legal and housing issues.

• A specialist therapeutic service for children and young adults.

• A flexible counselling service for women, either face-to-face or by telephone, reaching women across the UK.

• Therapeutic support groups for women, enabling them to process the abuse they have suffered – these were put on hold due to Covid.

• Training programmes which promote understanding of domestic and sexual abuse.

• Training for professionals, giving them the tools to support women affected by domestic violence and abuse.

• Educational programmes in schools.

• Safer Dating programme for 16-25 year olds at school, on campus and for young professionals.

We work closely with other domestic violence agencies across the sector and model best practice, having achieved our Women’s Aid Quality Standards. We work with other organisations across and beyond the Jewish community.

We are proud that these services are provided by a skilled professional team which has sector qualifications, is experienced and up to date with best practice in its field. This team is supported by a dedicated and well-run team of volunteers.

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P U B L I C B E N E F I T S TAT E M E N T

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how the planned activities will contribute to the aims and objectives that have been set.

C H A R I T Y G O V E R N A N C E C O D E

The Trustees have regard for the Charity Governance Code for Smaller Charities. The Board has reviewed each of the seven principles of effective governance and assessed the charity against recommended practice. These principles will continue to be considered by the Trustees to maintain high standards of governance.

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A C H I E V E M E N T S & A C T I V I T I E S

• Our helpline continues to be the first point of contact for many of our service users and is staffed by over 40 volunteers who are supported and trained regularly by JWA’s Volunteer and Training team. This year, we were proud that our helpline team won the prestigious ‘Volunteer Team of the Year’ at the Jewish Volunteering Network awards.

• Jewish Women’s Aid provides advice and support to women and girls who have been affected across the range of violence against women and girls, addressing domestic violence, abuse, sexual violence, sexual exploitation, sexual harassment, and stalking. The professional staff team offers support to meet a variety of needs. These range from safety planning, risk reduction, emotional support, legal options, benefits and financial advice.

• From March 2020, this service moved to an online service to comply with Covid regulations. The number of women we supported increased, as did the amount of support required by each woman.

• We established our new ‘webchat’ service, giving women another way to access support and this proved particularly popular during lockdown.

• In the period, this team has supported over 400 women and girls. This service receives funding from various statutory sources including London Borough of Barnet, London Councils and MOPAC (both via the London VAWG Consortium) of which Jewish Women’s Aid is a member and we maintain excellent networking with colleagues across the sector, both in London and in Manchester where our support workers are based.

• During Covid we saw a heightened level of destitution from the women we support and in response, set up a welfare fund, giving grants to help with the purchase of groceries, clothing, petrol and the payment of utility bills.

• Our specialist children’s service is now in its 10th year and is largely funded by BBC Children in Need. The service is staffed by qualified children’s therapists, who supported almost 60 children to improve resilience and enabled them to form healthy relationships of their own through one-to-one play including puppetry, art and role-play.

• The children’s therapists also provided parenting support to mothers, benefitting almost 200 children.

• During the Covid lockdown, we provided dozens of packs of therapeutic toys, as well as laptops and supporting technical equipment to enable children to reach their therapy sessions online, and also to access their lessons and school activities.

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• JWA provided counselling to Jewish women across the UK either by telephone or face-to-face. The counselling manager supports 19 volunteer, fully qualified counsellors to provide this service which reached 275 women in over 1,723 sessions last year.

• To comply with government regulations, all of our counselling sessions moved online from March 2020.

• All of our counsellors are given regular training and supervision.

• Following the conclusion of our research which reached across the Jewish community and the sexual violence sector, Jewish Women’s Aid was proud to launch our Dina Sexual Violence service. In line with sector expertise, the service includes a support line, an ISVA (independent sexual violence advocate) and a counselling service and is here to support all Jewish women who experience sexual violence. This service is largely funded by Comic Relief.

• JWA ran 4 therapeutic support groups for women last year, giving them the opportunity to explore and better understand their own experiences and prepare themselves for future relationships. The women who attended gained greatly from these sessions and were able to connect with and support each other. The support groups were put on hold once Covid restrictions came into force.

• JWA raises awareness of its work across the Jewish population in the UK, networking in the major communities. An awareness campaign on IDEVAW (the UN’s international day for the elimination of violence against women) received great communal and cross-agency support and attracted good media coverage with endorsements of Jewish Women’s Aid’s service from a wide range of Jewish community leaders.

• We continued to offer our training and talks programmes for professionals and organisations across and beyond the Jewish community. We reached almost 1,000 community leaders and other professionals over 50 sessions, increasing understanding about the prevalence of domestic abuse, and how to refer women to Jewish Women’s Aid for support. We also trained professionals in other domestic abuse agencies about culturally sensitive areas of concern.

• In order to ensure ongoing high quality of our education programme, we conducted a review of our education programming in this period, benchmarking with other agencies, quality assessing our own programmes, and reviewing our curriculum. We redeveloped our education programme within the Jewish and mainstream school network and recruited a team of sessional workers to support the programme. We recognise the vital importance of teaching young people about healthy relationships and consent.

• In this period, we reached almost 3,000 students.

• The sessions we ran were offered online from March.

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A C H I E V E M E N T S & A C T I V I T I E S C O N T I N U E D

• We also reviewed our ‘Safer Dating’ programme, reaching pupils in 6th form, on campus and beyond, offering them support on what constitutes a healthy relationship and how to support peers in who are experiencing sexual violence, harassment or domestic abuse. This is now an established part of our service and we are proud to be working with the Union of Jewish Students and University Jewish Chaplaincy.

• This year, in response to the #MeToo movement, Jewish Women’s Aid was called upon by the Jewish community to develop a programme to tackle sexual harassment in the workplace. The oneyear pilot was funded by the Rosa Foundation and ran programmes in five Jewish community charities with positive responses. We hope to run this programme more widely across the Jewish community after Covid restrictions end.

• Our fundraising team continued to develop new streams of income including Charitable Trusts and community donors. We held our first fundraising dinner, raising over £225,000 as well as several smaller fundraising events, for example a series of private coffee mornings to mark International Women’s Day.

• Our Chief Executive has promoted a culture of continuous professional development among staff members, who are encouraged to learn through training and teaching during the year.

• Staff members have attended Women’s Aid Federation training and other specialist courses, including achieving sector qualifications, in order to develop their own skills and knowledge, and are proud that we hold the Women’s Aid Quality Standards Accreditation.

• Our CEO is a founder member of the Faith & VAWG Coalition and is a trustee of Women’s Aid.

• JWA is proud to work in collaboration with other organisations to ensure the best outcome for clients. JWA is a member of representative bodies such as the Board of Deputies of British Jews, the Jewish Leadership Council, Women’s Aid Federation England and IMKAAN (a second-tier organisation supporting specialist domestic abuse service providers), all of which enrich and ensure better understanding of our work. We continue to be part of the panLondon consortium of organisations, the London VAWG Forum.

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I’d like to emphasise the significance of the help you provided in securing a safe place for my children and I to live. The change has been empowering and built a feeling of safety and security for me and more importantly for my kids.

DOMESTIC ABUSE CLIENT

The domestic abuse training session was really informative, with great delivery. People need to know about this.

REBBETZEN AT A LONDON SYNAGOGUE

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F I N A N C I A L R E V I E W

The financial results for the year ended 31 July 2020 are set out in the Statement of Financial Activities, Balance Sheet, cash flow and notes on pages 30 to 50.

During the year Jewish Women’s Aid’s income was £1,086,119 compared with £1,032,482 last year. Total resources expended were £907,444 compared with £878,365 last year, leading to a surplus of £178,675, compared with a surplus of £154,117 in the previous year. Our main source of income is from gifts and donations. Less than 7% of income is from statutory grants. Expenditure for the year has increased reflecting additional costs in meeting increased demand for our frontline services

R E S E R V E S P O L I C Y

JWA’s reserves policy is focused on maintaining a balance between holding sufficient reserves to safeguard its financial commitments and continuing to provide services in line with the Charity’s objectives in the event of unforeseen financial problems, for a period of time to allow those issues to be resolved. Reserves are required to provide ongoing services to women and children experiencing domestic violence and to finance future plans in line with the aims and strategic vision of JWA.

There is a requirement for prudent management of financial commitments and an allowance for future contingencies in the event of unforeseen financial circumstances, such as reduced income streams or increased demand for services. Less than 7% of JWA income comes from statutory agencies; hence JWA relies heavily on voluntary donations and must ensure that reserves are maintained at a level that, in the event of a significant drop in funding, it will be able to continue its activities until additional funds may be raised.

On an annual basis, the Board agrees detailed budgets. Performance against these budgets and forecasts is closely monitored by the Board on a regular basis. The Board maintains oversight of the reserves policy.

Since 2015 JWA has experienced a significant sustained increase of over 50% in the number of clients requiring our services, which has increased even further since the Covid pandemic. This requires the provision of JWA services to be further expanded in order to meet these needs, through increases in frontline staff numbers. The trustees maintain the reserves policy under review. During this period of expansion, no specific target reserves level has been set.

Reserves at 31 July 2020

Restricted reserves were £348,982 (2019: £318,268) and are spent in accordance with the conditions of the donors / funders (Note 13).

Designated reserves were £20,950 (2019: £64,282), representing amounts allocated for tangible fixed assets (Note 14).

Unrestricted reserves, which are not committed to fixed assets, were £894,965 (2019: £703,672)

Based on the above policy and the current growth of the charity, it is considered that the current level of reserves is appropriate.

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“The person I spoke to on the Dina support line was so kind and lovely and really validated my concerns. I felt reassured and knew what to do next.”

“Thank you for coming with me to get my get, I really did not know who to turn to accompany me to the Beth Din, I am so appreciative.”

SEXUAL ABUSE CLIENT

DOMESTIC ABUSE CLIENT

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R I S K M A N A G E M E N T P O L I C Y

Financial

JWA operates in a challenging and demanding area where there are very few certainties over funding and limited local authority or other governmental funding. Therefore, each year fundraising and events are required to raise the necessary funds to run the charity. To mitigate these risks, JWA as an organisation operates strict financial controls and continually monitors the financial position, including regular forecasting. The annual budgets, reforecasts and management accounts are regularly reviewed. JWA also has a risk assessment policy to identify, evaluate and prioritise risks to the organisation.

Some of the key controls used by the charity are:

• Formal agendas and minutes for Board of Trustees and all other committee meetings.

• Detailed terms of reference for all committees.

• Annual budget and regular management accounts.

• Formal written policies including authority limits and a Finance Procedures Handbook.

• An Executive sub-committee for operational risk management.

• An annual business plan, quarterly Key Performance Indicators and a three year strategic plan.

Operational

The nature of our services where we support women and children suffering from domestic violence increases our operational risks. These are managed through the implementation of suitable policies, procedures and processes including case management, continual staff training, supervision and reporting structures.

Through these procedures, the Board of Trustees is satisfied that major risks have been identified and procedures implemented so that key risks are adequately minimised.

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O R G A N I S AT I O N A L S T R U C T U R E

Jewish Women’s Aid is run by a Board of Trustees whose principal responsibility is overseeing the long-term strategy, planning and significant operational decisions of the organisation, and the governance thereof.

Trustees meet on average every three months for progress and planning meetings, and annually for strategic review meetings. All new Trustees are subject to a recruitment and induction process and are selected with a view to ensuring that the Board has an appropriate balance of experience relevant to Jewish Women’s Aid’s strategic and operational requirements. A list of current Trustees who are also directors for the purposes of Company Law, who served during the year is as follows:

Madeleine Abramson - Co-Chair Caroline Ratner - Co-Chair

Judith Flacks Tamara Moss

Jo Rosenthal - Treasurer Rebecca Simon

Aliza Weinstein

Kate Daniels - appointed April 2020 Joanna Bennaroch - appointed April 2020 Laura Rosefield - appointed April 2020 Gabrielle Adlestone - appointed May 2020 Hilda Worth - resigned September 2019 Elizabeth Gould - resigned September 2019 Joanne Black - resigned March 2020 Laura Lehmann - resigned October 2020

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

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I just got the parcel of toys! It’s absolutely amazing! Things for each of my kids. Please send on my thanks to whomever arranged it. It’s just wonderful!!!

DOMESTIC ABUSE CLIENT RECEIVING SUPPORT FOR CHILDREN

‘Thank you very much for the toys and books. M is over the moon with joy.

DOMESTIC ABUSE CLIENT RECEIVING SUPPORT FOR CHILDREN

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S TA F F A N D P L A N S F O R V O L U N T E E R S 2 0 2 0 - 2 1

Our plans for 2020-21 include:

Employees

The Trustees recognise the huge and ongoing contribution by salaried staff and extend their thanks to these staff for their energy and commitment.

• Ensuring that our frontline advocacy, counselling and helpline services continue to be robust enough to withstand the strain that Covid has put on them by:

• Developing a welfare fund for service users in financial need;

Senior Management Team

• Providing staff with the support, supervision and equipment to work effectively from home;

The key management personnel of the Charity comprise the management team and are the Chief Executive, Client Support Manager, Counselling Manager, Education Manager, Communications Manager.

• Growing funding streams so that staffing and services can continue to work at full capacity;

• Developing a Staff Wellbeing and Resilience policy and working group to offer extra support to staff;

• Enabling Jewish Women’s Aid’s education and training services to contract when needed through effective use of the Government’s Furlough scheme, to ensure sustainability.

Volunteers

The Trustees are extremely grateful for time donated by 140 active volunteers to Jewish Women’s Aid. It would not have been possible to achieve what has been achieved without their help and support.

• Developing a broad range of income schemes which will ensure sustainability in an environment of increasing economic uncertainty.

R E L AT E D PA R T I E S

We aim to ensure that all people with whom we work are valued for their contributions. All potential volunteers are recruited on the basis of their skills and experience and according to the requirements of the role.

Related parties are presented in Note 18 to the accounts.

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T R U S T E E S ’ R E S P O N S I B I L I T I E S I N R E L AT I O N T O T H E F I N A N C I A L S TAT E M E N T S

The Trustees, who are also the directors of Jewish Women’s Aid for the purpose of Company Law, are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each financial period which give a true and fair view of the state of affairs of the organisation and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these accounts, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DISCLOSURE OF INFORMATION TO AUDITORS

Each of the trustees has confirmed that there is no information of which they are aware, which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

A U D I T O R S

Under section 487(2) of the Companies Act 2006, Berg Kaprow Lewis LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.

On behalf of the Board of Trustees

Madeleine Abramson - Co-Chair

Jo Rosenthal - Treasurer J H Rosenthal

Dated:

Apr 29, 2021

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I N D E P E N D E N T A U D I TO R ’ S R E P O R T

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

O P I N I O N

We have audited the financial statements of Jewish Women’s Aid (the ‘charitable company’) for the year ended 31 July 2020 set out on pages 30 to 50. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 July 2020 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

B A S I S F O R O P I N I O N

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

USE OF OUR REPORT

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an Auditors’ Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

• the Trustee’s use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

• the Trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

OTHER INFORMATION

The Trustee is responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors’ Report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• the information given in the Trustee’s Report is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustee’s Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc. org.uk/auditorsresponsibilities. This description forms part of our Auditors’ Report.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors’ Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Berg Kaprow Lewis LLP

Berg Kaprow Lewis LLP Chartered Accountants Statutory Auditor 35 Ballards Lane London N3 1XW

Apr 29, 2021

Date:

Berg Kaprow Lewis LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

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Without JWA I would have been unbelievably lost. I could not find the right support and may have been dead. You gave me hope and by believing me you gave me back my dignity.

The talk about domestic abuse was so informative and practical, especially about how to spot the signs and how to signpost and offer support.

DOMESTIC ABUSE CLIENT

ATTENDEE AT COMMUNITY TALK

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FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2020

Income from: Note Voluntary income 2 Investments 3 Total income Expenditure on: Raising funds 4 Charitable activities 5 Total Net income and net movement in funds Reconciliation of funds: 13-14 Total funds brought Total funds carried forward	Unrestricted funds Restricted funds 2020 Total 2019 Total £ £ £ £ 603,820 479,768 1,083,588 1,031,139 2,531 - 2,531 1,343
	606,351 479,768 1,086,119 1,032,482
	21,023 49,582 70,605 127,953 437,367 399,472 836,839 750,412
	458,390 449,054 907,444 878,365
	147,961 30,714 178,675 154,117
	767,954 318,268 1,086,222 932,105
	915,915 348,982 1,264,897 1,086,222

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.

The notes on pages 33 to 50 form part of these financial statements.

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BALANCE SHEET AS AT 31 JULY 2020

Note Fixed assets Tangible assets 10 Current assets Debtors 11 Investments Cash at bank and in hand Creditors: amounts falling due within the year 12 Net current assets 13-14 Total assets less current liabilities Income funds Restricted funds: 13 Unrestricted funds: Designated funds 14 Other charitable funds 14 Total funds	2020 £ 107,550 402,425 772,898	£ 20,950 1,243,947	2019 £ £ 20,000 88,343 387,452 629,959 1,105,754 (39,532) 1,066,222
	1,282,873 (38,926)
		1,264,897	1,086,222
		348,982 20,950 894,965	318,268 64,282 703,672
		1,264,897	1,086,222

The notes on pages 33 to 50 form part of these financial statements.

The company’s financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Trustees and were signed on its behalf

M Abramson - Co-Chair

J Rosenthal - Treasurer

Date: Apr 29, 2021

J H Rosenthal

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CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2020

Note Cash fows from operating activities Net cash provided by operating activities 16 Cash fows from investing activities Purchase of tangible fxed assets Interest received Net cash provided by / (used in) investing activities Increase in short-term investments Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2020 2019 £ £ £ £ 163,745 176,988 (8,364) (3,517) 2,531 1,343
	(5,833) (2,174) (14,973) (525)
	142,939 174,289 629,959 455,670
	772,898 629,959

The notes on pages 33 to 50 form part of these financial statements.

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), and the Companies Act 2006. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was required. No restatement of comparatives was deemed necessary.

Prior year comparisons have been reclassified where necessary to enable comparison with current year information.

1.2 Company status

The company is a company limited by guarantee. The members of the company are Trustees named on page 18. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the Company.

1.3 Incoming resources

Income comprises grants, donations and other income receivable during the year.

Investment income comprises dividends declared during the accounting period and interest receivable on listed investments.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.4 Resources expended

Expenditure is recognised on an accruals basis.

Costs of raising funds are those costs incurred in attracting voluntary income and include staff salaries, printing & publicity, telephone etc.

Charitable activities include costs associated with frontline community services, for instance: staff salaries, rent, telephone etc.

Support costs include central functions and shared overhead costs and have been apportioned to activity cost categories on the basis consistent with the use of resources.

Governance costs represent costs incurred by the charity in respect of management of the charity’s assets, organisational administration and compliance with constitutional and statutory requirements.

All apportionments are made on the basis of time spent on different activities by specific staff responsible for related tasks.

1.5 Pensions

The charity operates a defined contribution scheme.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment

25% per annum on reducing balance

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

1.7 Accumulated funds

Restricted funds are subject to specific conditions set by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.8 Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

In light of the COVID-19 pandemic, the trustees continue to review the finances of the charity and the position at the balance sheet date. The Board assessed the impact on future voluntary income, the committed expenditure of the charity and the current level of reserves. The trustees have concluded that the charity has sufficient reserves that may be utilised to mitigate the impact of Covid-19, if required.

1.10 Donated gifts, services, facilities

Donated professional services and facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of the economic benefit from the use of the item by the charity is probable and economic benefit can be measured reliably. In accordance with the Charities SORP(FRS 102) general volunteer time is not recognised so please refer to the Trustee’s annual report for more information about their contribution.

1.11 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount is offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.12 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.13 Creditors and provisions

Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured and estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.14 Government grants

Government grants are credited to the Statement of Financial Activities as the related expenditure is incurred.

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

2 VOLUNTARY INCOME

London Councils Solace Grants, gifts and donations Government grants Membership subscriptions Fundraising events Total	Unrestricted funds Restricted funds Total £ £ £ - 26,609 26,609 15,858 23,171 39,029 476,398 429,988 906,386 16,572 - 16,572 15,558 - 15,558 79,434 - 79,434
	603,820 479,768 1,083,588

Income from government grants all relates to the Coronavirus Job Retention Scheme.

Prior year comparison

London Councils Solace Grants, gifts and donations Membership subscriptions Legacies Fundraising events Total	Unrestricted funds Restricted funds Total £ £ £ - 23,674 23,674 17,869 - 17,869 208,182 445,192 653,374 4,321 - 4,321 18,545 - - 313,356 - 313,356
	562,273 468,866 1,031,139

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

In the financial period 2019-20 Jewish Women’s Aid received the following grants / income:

• £39,029 from Solace, all of which was spent on client support and counselling.

• £79,000 from Charitable Trusts for education costs.

• £82,906 from Charitable Trusts for the domestic abuse support service.

• £34,299 from Children in Need for a children’s worker and associated costs.

• £36,000 from Comic Relief for the sexual violence service.

• £3,000 from the Board of Deputies for the Sexual Harassment Programme.

• £25,000 from Charitable Trusts for the children’s service.

• £80,000 from Charitable Trusts for the counselling service.

• £25,000 from Charitable Trusts for volunteering, communications and training.

• £25,000 from Comic Relief and £20,600 from London Communities for COVID 19 related support funding.

Section 37 Statement

• Grant aid of £26,609 was received in 2019-20 from London Councils to contribute to outreach services. The full grant was spent on the purpose for which it was awarded.

3 INVESTMENTS

	2020	2019
	£	£
Interest receivable	2,531	1,343

4 RAISING FUNDS

Fundraising and Publicity Staging fundraising events Support costs Staf costs Total	Unrestricted funds Restricted funds Total 2020 Total 2019 £ £ £ 13,076 - 13,076 79,774 7,947 5,401 13,348 5,725 - 44,181 44,181 42,454
	21,023 49,582 70,605 127,953

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

5 CHARITABLE ACTIVITIES

Community services Direct costs Staf costs Other expenditure Share of support costs (see note 6) Share of governance costs (see note 6) Analysis by fund Unrestricted funds Restricted funds	2020 2019 £ £ 495,996 462,894 183,044 144,393
	679,040 607,287 150,934 49,582 6,865 8,409
	836,839 750,412
	437,367 525,017 399,472 225,395
	836,839 750,412

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

6 SUPPORT COSTS

			Total	Total
	Support costs	Governance costs	support	support
			2020	2019
	£	£	£	£
Staf costs	31,994	-	31,994	24,977
Depreciation and disposal	7,414	-	7,414	5,656
Administration costs	111,526	-	111,526	104,083
Governance costs
Audit fees	-	6,000	6,000	6,000
Legal and professional fees	-	13	13	13
Trustee training	-	605	605	1,923
Meeting expenses	-	247	247	233
Analysed between Charitable activities	150,934	6,865	157,799	143,125

Basis of allocation for support costs:

Staff costs – specific staff costs

Depreciation – 100% Administration costs – specific support costs Governance costs – specific governance costs

7 NET INCOME / EXPENDITURE

This is stated after charging depreciation and disposal of tangible fixed assets owned by the charity of £7,414 (2019: £5,656).

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period. There were no reimbursed expenses to trustees (2019: £0).

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

8 AUDITOR’S REMUNERATION

The Auditor’s remuneration amounts to an Audit fee of £6,000 (2019: £6,000).

Audit fee	2020 2019 £ £ 6,000 6,000
	6,000 6,000

9 EMPLOYEES

Number of employees

The average number of employees during the year was:

Community services Education Volunteering, awareness and training Fundraising Administration Chief Executive	Total 2020 Total 2019 14 13 2 2 2 2 1 1 2 1 1 1
	22 20

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

Employment costs

Wages and salaries Community services Fundraising Support costs Social security costs Community services Fundraising Support costs Pension costs Community services Fundraising Support costs	Total 2020 Total 2019 £ £ 449,739 417,772 39,010 37,507 29,641 22,105
	518,390 477,384 Total 2020 Total 2019 £ £ 36,444 36,814 4,186 4,004 1,866 2,376
	42,496 43,194 9,813 8,308 985 943 487 496
	11,286 9,747
	572,172 530,325

The key management personnel of the Charity comprise the senior management team as detailed in the trustees’ report.

The total amount of employee remuneration benefits received by the senior management team was £229,219 (2019: £193,736).

There was one employee whose annual remuneration was £60,000 or more in 2020 (2019: One).

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

10 TANGIBLE FIXED ASSETS

Other debtors Prepayments and accrued income Cost At 1 August 2019 Additions Disposals At 31 July 2020 Depreciation At 1 August 2019 Depreciation charged in the year Disposals during the year At 31 July 2020 Carrying amount At 31 July 2019 At 31 July 2020 1 DEBTORS	July 2020 £ 12,250 95,300	Fixtures, fttings & equipment £ 174,225 8,364 (92,847)
		89,742
		154,225 5,590 (91,023)
		68,792
		20,000
		20,950
		July 2019 £ 12,428 75,915
	107,550	88,343

11 DEBTORS

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

12 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Taxes and social security costs Other creditors Accruals	July 2020 July 2019 £ £ 10,585 11,446 14,778 16,397 13,563 11,689
	38,926 39,532

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

13 RESTRICTED FUNDS

Movement in funds

Outreach development and counselling Welfare Counselling service Domestic Abuse Support Children’s worker Children’s service Welfare resettlement Education Fundraising COVID19 Volunteering, Communications and Training Sexual Harassment Project Sexual Violence Service

Balance at 1 August 2019 Incoming resources Resources expended Balance at 31 July 2020 £ £ £ £ - 20,026 (20,026) - 2,308 19,183 (18,757) 2,734 88,184 80,000 (59,435) 108,749 77,695 112,660 (108,976) 81,379 4,508 34,299 (36,178) 2,629 18,419 25,000 (30,901) 12,518 3,810 - (3,810) - - 79,000 (18,157) 60,843 56,028 - (47,615) 8,413 - 45,600 (25,775) 19,825 35,953 25,000 (39,763) 21,190 5,144 3,000 - 8,144 26,219 36,000 (39,661) 22,558

318,268 479,768 (449,054) 348,982

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

The unspent restricted funds above will be spent in the next financial year unless otherwise stated below – more details with regard to them are below:

• Welfare –these funds relate to requests for assistance in specific cases of hardship and will be spent as the cases arise.

• Counselling service – these funds relate to the provision of the counselling service and will be spent in the next financial year.

• Domestic Abuse Support Service– these funds were given to provide these services and will be spent as incurred.

• Children’s worker - these relate to funds received in advance for the children’s worker costs and associated programming.

• Children’s service – these funds will be spent in the next financial year.

• Welfare resettlement – this relates to an individual donation which has now been spent.

• Fundraising – this grant was given to provide a fundraiser to Jewish Women’s Aid. This will be spent over the period concerned.

• Covid-19 - these funds relate to specific grants towards the incremental costs Jewish Women’s Aid incurred in adapting our services to enable home-working and remote service delivery.

• Volunteering, communications and training – includes Women’s Aid ASK Me ambassador training which will be completed in the next financial year.

• Sexual harassment project –this funding is to further develop the new sexual harassment programme and will be resumed in the following financial year.

• Sexual violence service – this funding is for the Dina Sexual Violence service.

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

Restricted funds – prior year comparative

Movement in funds

	Movement in funds
Outreach development and counselling Welfare Counselling service Domestic Abuse Support Children’s worker Children’s service Welfare resettlement Education Fundraising Volunteering, Communications and Training Sexual Harassment Project Sexual Violence Service	Balance at 1 August 2018 Incoming resources Resources expended Transfers Balance at 31 July 2019 £ £ £ £ £ - 23,674 (23,674) - - 2,308 12,009 (10,834) - 2,308 - 120,000 (50,818) 19,002 88,184 11,728 77,695 (11,728) - 77,695 27,687 10,775 (33,954) - 4,508 19,002 25,000 (6,581) (19,002) 18,419 4,218 - (408) - 3,810 - 8,000 (8,000) - - 56,621 45,000 (45,593) - 56,028 - 80,000 (44,047) - 35,953 - 26,713 (21,569) - 5,144 - 40,000 (13,781) - 26,219
	120,389 468,866 (270,987) - 318,268

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

14 UNRESTRICTED FUNDS

Designated funds

Movement in funds

	Movement in funds
Fixed asset fund The Dina Project Sexual Harassment Project Other charitable funds	Balance at 1 August 2019 Incoming resources Resources expended Transfers Balance at 31 July 2020 £ £ £ £ £ 20,000 8,364 (7,414) - 20,950 31,342 - (23,130) (8,212) - 12,940 - (20,461) 7,521 -
	64,282 8,364 (51,005) (691) 20,950 703,672 597,987 (407,385) 691 894,965
	767,954 606,351 (458,390) - 915,915

The fixed asset fund represents the net book value of the unrestricted fixed assets. This has been set aside for assets replacement.

The Dina Service – we completed research and have launched our sexual violence service in autumn 2019.

Sexual Harassment Project in response to the #MeToo movement JWA developed a sexual harassment programme to support Jewish agencies when there are claims of sexual harassment and to work in prevention.

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

Designated funds – prior year comparatives

Movement in funds

	Movement in funds
Fixed asset fund The Dina Project Sexual Harassment Project Other charitable funds	Balance at 1 August 2018 Incoming resources Resources expended Transfers Balance at 31 July 2019 £ £ £ £ £ 22,139 3,517 (5,656) - 20,000 43,350 - (13,344) 1,336 31,342 10,000 - (2,500) 5,440 12,940
	75,489 3,517 (21,500) 6,776 64,282 736,227 560,099 (585,878) (6,776) 703,672
	811,716 563,616 (607,378) - 767,954

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

15 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 July 2020 are represented by: Tangible assets Current assets Creditors: amounts falling due within one year Fund balances at 31 July 2019 are represented by: Tangible assets Current assets Creditors: amounts falling due within one year	Unrestricted Funds Restricted Funds 31 July 2020 Total £ £ £ 20,950 - 20,950 921,219 361,654 1,282,873 (26,254) (12,672) (38,926)
	915,915 348,982 1,264,897
	Unrestricted Funds Restricted Funds 31 July 2019 Total £ £ £ 20,000 - 20,000 779,806 325,948 1,105,754 (31,852) (7,680) (39,532)
	767,954 318,268 1,086,222

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

16 NET CASH PROVIDED BY OPERATING ACTIVITIES

Surplus for the year Adjustments for: Investment income recognised in proft or loss Depreciation and impairment of tangible fxed assets Movements in working capital: (Increase)/decrease in debtors Increase/(decrease) in creditors Cash generated from operations	July 2020 July 2019 £ £ 178,674 154,117 (2,531) (1,343) 7,414 5,656 (19,207) 10,272 (605) 8,286
	163,745 176,988

17 COMMITMENTS UNDER OPERATING LEASES

At the period end the company had aggregate commitments under non-cancellable operating leases as set out below:

Within 1 year Within 2 – 5 years More than 5 years	July 2020 July 2019 £ £ 52,456 52,456 127,855 180,311 - -
	180,311 232,767

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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020

18 RELATED PARTY TRANSACTIONS

In total £33,793 was received from trustees and parties related to trustees as personal donations (2019: £41,491).

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JEWISH WOMEN'S AID

Company Registration No. 3024499 (England and Wales) Charity Registration No. 1047045

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