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2021-12-31-accounts

Charity registration number 1047473

JEWISH BEREAVEMENT COUNSELLING SERVICE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

JEWISH BEREAVEMENT COUNSELLING SERVICE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

J A Silver Mrs B Shapiro Mr K Simons

Governing Document Trust Deed dated 18 May 1995, as an unincorporated association And Constitution Charity number 1047473 Charity Office Maurice & Vivienne Wohl Campus 221 Golders Green Road London W1R 0BT Independent examiner Daniel Howarth FCA Carter Backer Winter LLP Charted Accountants 66 Prescot Street London E1 8NN Bankers Lloyds TSB plc 10 Hanover Square London W1R 0BT

JEWISH BEREAVEMENT COUNSELLING SERVICE

CONTENTS

Page
Report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 14

JEWISH BEREAVEMENT COUNSELLING SERVICE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their annual report and financial statements for the year ended 31 December 2021.

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 Deed of Trust, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

Trustees

Mr K Simons, J A Silver and Mrs B Shapiro served throughout the year. The power to appoint new or additional trustees is vested in the trustees.

Charity Status

The Trust is registered with the Charity Commission, number 1047473.

Constitution, objects and policies

The Charitable Trust is constituted by Trust Deed and its objectives are to apply the Trust Fund and Income thereof for the protection and preservation of mental health and the relief of suffering and distress caused by bereavement in particular by: -

The trustees are responsible for the day to day administration of the charity.

In planning the activities for the year, the trustees kept in mind the Charity Commission guidance on public benefit at the trustees’ meetings.

JEWISH BEREAVEMENT COUNSELLING SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

INTRODUCTION

The Jewish Bereavement Counselling Service (JBCS) offers confidential counselling to individuals, couples, children, and families in the Jewish Community who are grieving due to a death of a significant person. JBCS has a team of professionally trained volunteer Counsellors, plus a professional team of Supervisors and Trainers.

In addition to one-to-one counselling, JBCS also provides bereavement support groups –

Bereavement during Covid 19 – for people bereaved during the virus Bereaved Parents – for people bereaved of an adult child Stronger Together – for people (60+) who have lost a partner or spouse Butterflies - for mums and dads (of young children) who have lost a parent Aftershock - for young adults (18 – 30 years) who have lost a parent Stepping Stones – for people (40 – 60 years) who have lost a partner

2020-2021 will always be remembered as some of the most difficult years. The impact of the Covid19 pandemic created extremely painful experiences and hardship for the Jewish Community, with a disproportionate number of deaths within the community. Referrals to JBCS tripled since the start of the pandemic.

The demands for counselling have put an enormous strain on our volunteer counsellors who have risen to the challenge and supported many more clients during the pandemic.

We are now working with clients who present with post trauma and complicated grief because of the pandemic.

In response to this crisis, JBCS rose to the challenge, adapting and modifying its ways and in so doing, managed to deliver both one-to-one counselling and support groups via telephone and online, and can support people Nationwide.

The Covid19 pandemic forced JBCS staff - Counsellors, Supervisors and Administrative team to adapt their ways of working. Telephone and electronic media conference calling in the form of zoom, Microsoft Teams, skype and WhatsApp became the way that counselling, support groups, meetings and training were conducted. Since providing counselling services online, JBCS has been able to work with more clients from all over the UK, and abroad.

JBCS saw the return of past counsellors to assist in the additional demand that the pandemic placed on the charity. Suzy Richman continued in her role as Project Worker until the first half of the year.

We thank A-Spire and Vlada in assisting JBCS throughout the year by setting up the Xero accounting system.

In addition to mastering Zoom, JBCS welcomed in TEAMS, Square, Amazon Smile and XERO as part of the new technologies required.

Additionally, client contact and client referrals trebled in 2021

JBCS relies solely on donations and grants, as well as its own fundraising, to deliver a professional and ongoing service. The response from both Jewish organisations, particularly various Synagogues, individuals, as well as organisations in the wider UK community, has reflected in the charity revenue, as all recognise the value of bereavement counselling at this time.

JBCS had 2 appeals during 2021 – the Pesach Appeal in April 2021 and the High Holy Day Appeal in September 2021.

The donations below included some but not all of the above appeal donations, whilst other donations came by way of general donations or grants.

JEWISH BEREAVEMENT COUNSELLING SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

ACHIEVEMENTS & ACTIVITIES

The following achievements and activities are listed below:

JEWISH BEREAVEMENT COUNSELLING SERVICE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

DONATIONS

JBCS relies solely on donations and grants, as well as its own fundraising to enable it to continue to deliver a professional service. We are very grateful for all donations, and would like to thank all of our donors for their generosity including:

generosity including:
January 2021 David & Ruth Lewis Family Trust £1000
St John’s Wood Women’s Guild £1000
Radlett Reform Synagogue £8035.36
Shack Charitable Trust £500
February 2021 Finchley Synagogue (from 2020 appeal) £5000
Edgware & Hendon Reform Synagogue £3484.96
Ealing Liberal Synagogue £700
New North London Synagogue (Gift Aid) £2482.32
March 2021 Jewish Leadership Council £2500
Shoresh Charitable Trust £4483
April 2021 Jewish Burial Hoop Lane £504.38
Haber Charitable Trust £500
Park Lane Charitable Trust £300
Nexus CP Plus £750
May 2021 Jewish Joint Burial Society £4400
June 2021 Finchley Reform Synagogue £150
August 2021 Postcode Society Grant £19,950
September 2021 Rofeh Trust £250
Yamen Charitable Trust £500
Greenbaum Family £1800
North Finchley Synagogue £1500
Regent £1000
October 2021 All Aboard £1500
Kol Chai Community £185
November 2021 Holy Law S Broughton £60.33
Betty Messenger Foundation £3000
December 2021 St John’s Wood United Synagogue £10,714.62
Heller Charity £1000

JEWISH BEREAVEMENT COUNSELLING SERVICE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

Financial review

Details of the application of the charity’s funds are shown in the Statement of Financial Activities on page 8 of the Financial Statements.

The charity’s assets are held for the purposes of applying the Trust Fund and Income thereof for the purposes as specified in the Trust Deed dated 18 May 1995 and the Board of Trustees consider that the financial position of the charity at 31 December 2021 is satisfactory.

It is the policy of the charity to retain adequate liquid resources to meet at least 3 months running costs and would enable activities to continue in the short term should funding drop significantly. The amount of reserves at the end of the financial year amounted to £179,311 (2020: £147,548).

The trustees have examined the major strategic and operational risks which the charity faces. These are kept under review at regular Trustee meetings at which appropriate reports are presented to keep such risks to the minimum.

Structure, governance and management

The Trust was constituted by the Deed of Trust dated 18 May 1995.

The trustees who served during the year and up to the date of signature of the financial statements were: J A Silver

Mrs B Shapiro Mr K Simons

In accordance with the Deeds of Trust and Amendment the Trustees may appoint new and additional Trustees and re-appoint Trustees by a resolution of the Trustees passed at a Trustees' meeting. There shall be at least three but no more than nine Trustees. The Trustees are required to retire by rotation every three years and may only hold office for a maximum continuous term of nine years.

The trustees' report was approved by the Board of Trustees.

Mr K Simons

Dated: 21 October 2022

JEWISH BEREAVEMENT COUNSELLING SERVICE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF JEWISH BEREAVEMENT COUNSELLING SERVICE

I report to the trustees on my examination of the financial statements of Jewish Bereavement Counselling Service (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Daniel Howarth (Independent Examiner) For and on behalf of Carter Backer Winter LLP

66 Prescot Street London E1 8NN

Dated: 21 October 2022

JEWISH BEREAVEMENT COUNSELLING SERVICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
2
152,234
-
Investments
3
151
-
Total income
152,385
-
Expenditure on:
Charitable activities
4
125,422
-
Net income for the year/
Net movement in funds
26,963
-
Fund balances at 1 January
2021
116,870
30,678
Fund balances at 31
December 2021
143,833
30,678		 Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
152,234
149,716
20,478
151
369
-
152,385
150,085
20,478
125,422
110,439
-
26,963
39,646
20,478
147,548
77,224
10,200
174,511
116,870
30,678		 Total
2020
£
170,194
369
170,563
110,439
60,124
87,424
147,548

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

JEWISH BEREAVEMENT COUNSELLING SERVICE

BALANCE SHEET

AS AT 31 DECEMBER 2021

Notes
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within
one year
9
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds		 2021
£
840
176,283
177,123
(8,494)		 £
5,882
168,629
174,511
30,678
143,833
174,511		 2020
£
-
142,603
142,603
-		 £
4,945
142,603
147,548
30,678
116,870
147,548

The financial statements were approved by the Trustees on 20 October 2022

Mr K Simons Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

JEWISH BEREAVEMENT COUNSELLING SERVICE

1 Accounting policies

Charity information

Jewish Bereavement Counselling Service is a charity located in Golders Green. The registered office is c/o Maurice & Vivienne Wohi Campus, 221 Golders Green Road, London, NW11 9DQ

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Deed of Trust, the Charities Act 2011 and "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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions 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 financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

JEWISH BEREAVEMENT COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

JEWISH BEREAVEMENT COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Donations and legacies

Unrestricted Unrestricted Restricted Total
funds funds funds
2021 2020 2020 2020
£ £ £ £
Donations and gifts 152,234 149,716 20,478 170,194

3 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 151 369

JEWISH BEREAVEMENT COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

4 Charitable activities

Charitable
Expenditure
2021
£
Staff costs
74,519
Depreciation and impairment
2,073
Postage
-
Room hire
133
Training / Seminar
1,242
PPS
3,916
Catering
86
Mobile TC
549
Supervisor payments
9,420
Travel
66
Insurance
247
BACP annual membership
260
Other inc gifts
348
Just giving
216
Marketing / Fundraising
16,564
Accounting
6,313
Consulting
4,671
Independent examiner fee
4,800
125,423
125,423		 Total
2021
Charitable Expenditure
2020
£
£
74,519
64,792
2,073
427
-
527
133
115
1,242
894
3,916
4,985
86
258
549
462
9,420
8,500
66
180
247
247
260
450
348
3,278
216
216
16,564
25,108
6,313
-
4,671
-
4,800
-
125,422
110,439
125,422
110,439		 Total
2021
Charitable Expenditure
2020
£
£
74,519
64,792
2,073
427
-
527
133
115
1,242
894
3,916
4,985
86
258
549
462
9,420
8,500
66
180
247
247
260
450
348
3,278
216
216
16,564
25,108
6,313
-
4,671
-
4,800
-
125,422
110,439
125,422
110,439
110,439
110,439

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

6 Employees

2021 2020
Number Number
Administration 2 2

JEWISH BEREAVEMENT COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

6
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.		 (Continued)
2021
2020
£
£
62,110
64,792
4,897
-
7,512
-
74,519
64,792		 (Continued)
2021
2020
£
£
62,110
64,792
4,897
-
7,512
-
74,519
64,792
64,792
7
Tangible fixed assets
Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation and impairment
At 1 January 2021
Depreciation charged in the year
At 31 December 2021
Carrying amount
At 31 December 2021
At 31 December 2020
8
Debtors
Amounts falling due within one year:
Trade debtors
9
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Plant and equipment
£
6,049
3,010
9,059
1,104
2,073
3,177
5,882
4,945
2021
2020
£
£
840
-
2021
2020
£
£
3,694
-
4,800
-
8,494
-		 Plant and equipment
£
6,049
3,010
9,059
1,104
2,073
3,177
5,882
4,945
2021
2020
£
£
840
-
2021
2020
£
£
3,694
-
4,800
-
8,494
-
9,059
1,104
2,073
3,177
5,882
4,945
2020
£
-
2020
£
-
-
-

JEWISH BEREAVEMENT COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

10
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
December 2021 are
represented by:
Tangible assets
5,882
-
Current assets/(liabilities)
168,629
-
174,511
-		 Total
Unrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
5,882
4,945
-
168,629
142,603
-
174,511
147,548
-		 Total
2020
£
4,945
142,603
147,548

11 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).