**UNITED JEWISH ISRAEL APPEAL (A COMPANY LIMITED BY GUARANTEE)**
FINANCIAL STATEMENTS | 30[th] September 2021
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Registered Charity (England & Wales): No. 1060078. Registered Charity (Scotland): No. SC 039181
A company limited by guarantee and registered in England: 3295115
Haysmacintyre LLP, Chartered Accountants, 10 Queen Street Place, London EC4R 1AG
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ANNUAL REPORT & FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 2
**UJIA**
## **CONTENTS PAGE**
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Report of the Trustees Page 3
Statement of Financial Activities Page 16
Balance Sheet Page 17
Cash Flow Statement Page 18
Notes to the Financial Statements Page 19
Independent Auditors’ Report Page 32
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## **REPORT OF THE TRUSTEES INCLUDING STRATEGIC REPORT**
## **UNITED JEWISH ISRAEL APPEAL (“UJIA”) – OUR VISION AND MISSION**
Israel is a core part of the identity of the vast majority of British Jews. Facilitating a connection to the diverse peoples, languages, places, cultures and stories of Israel, and showing a commitment to Israel and Judaism through learning about, experiencing and giving to Israel, is what UJIA does. Our vision is “a strong British Jewry with a lifelong commitment to Israel” and our mission, UJIA’s role, is “to develop informed, confident Jews who are inspired by Israel”, and we work across the breadth of the Jewish community in the UK with Jews who identify in a whole spectrum of different ways.
Whether it is through best-in-class educational programming, creating people-to-people connections between British Jews and Israelis, running training and leadership seminars and activities, organising exceptional, lifechanging educational travel experiences (short-, medium- and long-term) in Israel or directing philanthropy to invest in improving the life-chances of some of the most disadvantaged Israelis, UJIA works in the UK and in Israel to fulfil our mission and bring about our vision. As an impact-led organisation, we believe that, in addition to aiming to reach more people with our programmes and raise more money through our fundraising campaign, we must also monitor and evaluate the change we are making, both in the UK and in Israel. Through a range of methodologies, we have embedded impact evaluation practices across UJIA and increasingly amongst our partners so that decisions around investment are driven by data and impact.
## **UJIA – OUR STRATEGY**
UJIA’s work is spread across two countries (UK and Israel), and within both countries in many localities. Our programme in the UK spans many dozens of different interventions, and in Israel we impact Israeli society by programmatic support, capital projects and a social impact investment portfolio. This work is underpinned by support functions such as fundraising, marketing, finance and human resource management.
Once the pandemic hit, there was an urgent need to review our programmatic and broader organisational strategy. We were proud to publish the resulting document in September 2020, charting a course for the next three years, focusing on the core concept of connection, articulating five clear values and giving details about how both our programming and our organisational ways of working and culture will change and adapt to meet the needs of the pandemic and post-pandemic world. The strategy is available to read on our website.
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## **VOLUNTEERS AND STAFF**
The activities of UJIA are supported by over two hundred volunteers around the UK and Israel and the Trustees thank them for their tremendous contributions to the ongoing development of the Charity. The Trustees also wish to extend their appreciation to the professional staff, without whose dedication and commitment, the results of the campaign and programme would not have been achieved.
## **PRINCIPAL OBJECTIVES AND ACTIVITIES OF THE UNITED JEWISH ISRAEL APPEAL**
The objects of UJIA. as defined in its Articles of Association are for the public benefit.
The Trustees have had due regard to the Charity Commission’s guidance on public benefit when considering the Charity’s objectives and activities.
## **UJIA Israel**
UJIA Israel, formerly the British Olim Society Charitable Trust, is a charity registered in Israel, providing us with services such as due diligence on projects undertaken in Israel under a formal agreement. Over the last few years they have directly received substantial donations that will enable them to undertake a series of capital projects for schools and homes for youth at risk around Israel, including the Galil, which is the focus for and is co-funded by UJIA UK.
## **STRATEGIC REPORT**
## **ACHIEVEMENTS, PERFORMANCE AND FUTURE PLANS**
## **Financial Overview**
Total income in 2020-21 was £7.5 million compared with £8.2 million in 2019-20. Total expenditure declined from £8.5 million in 2019-20 to £6.2 million in 2020-21.
## **UK Programme**
Like the entire community and society around us, the COVID-19 pandemic affected every part of our organisation, leading to urgent adaptation of our educational work. While many of our methods had to change significantly due to the pandemic, we have continued to provide high quality Jewish and Israel education for our community, even throughout this incredibly challenging period.
We reshaped our programme, pivoting our offering online where appropriate, cancelling some initiatives, whilst introducing many new ideas and projects, and working closely to understand the impact of the pandemic on our educational partners. 2020-2021 was certainly a challenging year, but also one of many highlights and exciting innovations.
The challenges around international travel, including border closures and enforced periods of quarantine, made much of our experiential educational work impossible, particularly for short-term programmes. However, we made significant strides in implementing our strategic priority to increase numbers on long-term educational programmes in Israel. Our financial support for participants and strategic support for partners enabled over 300 young people to participate in
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immersive, long-term educational programmes. These young people will return to the UK as leaders on their campuses, in their youth movements and in the community.
With the easing of restrictions domestically, we were able to relaunch our educational activities supporting schools, communities and youth organisations. The pandemic caused a shift in focus to both online programming and resource creation, and these are elements of our work that we continued to utilise effectively, enabling us to respond quickly when restrictions were enforced by the government. Due to the restrictions caused by the Covid-19 pandemic, the rite-of-passage Israel
Tour programme for 16-year-olds could not take place for a second year. We continued to support our network of youth movements and organisations so that they could offer alternative programmes in the UK, and we are planning exciting new opportunities so that this cohort of young people will not miss out on the opportunity of a transformative educational experience in Israel.
## **Israel Journeys**
In the next three years, our main focus is to ensure that these programmes can once again take place safely, and to provide these opportunities for more young people than ever. We aim to send 10,000 young people to Israel on a wide range of meaningful educational programmes by the end of 2024.
Unfortunately, the pandemic also meant that we were not able to run Birthright trips. As Birthright Israel’s exclusive partner in the UK, we are working to ensure that everyone who wants to experience Israel can do so when it is possible to travel again. We are supporting Birthright Israel to develop new partnerships with Youth movements and other organisations, enabling more students and young adults to benefit from this life-changing 10-day educational programme.
Through our partnership with Masa Israel, we ran a global gap year fair online, as well as the annual yeshiva/seminary fair. Through these activities, we played a key role in connecting young people with programme providers in Israel, with over 200 families from the UK in attendance.
Over 300 participants from the UK took part in long-term Masa programmes including Gap Years, Yeshiva/Seminary study programmes, Career Development programmes, and Internship programmes. Thanks to our support, participants were able to spend anywhere from three months to a full year on a wide variety of programmes in Israel.
Starting in 2020/21, we introduced a new initiative to make Gap Year programmes more affordable and more impactful. In the long-term, our financial support framework will further incentivise the programmes which meet our impact criteria, so that Gap Year programmes in Israel are even better organised, more attractive to young people, and lead to the desired leadership and personal development outcomes which will benefit the young people directly, as well as our community. This initiative is already proving successful in its first year, with significantly increased numbers taking part, and new partner organisations being introduced to the network.
Throughout the pandemic we worked closely with Masa and the Israeli government to secure fast-tracked entry permits for British participants so they could enter Israel when it was announced that all travel from the UK would be stopped. We also worked quickly and efficiently to provide additional financial support so that youth movements could send 45 participants on their 2021-22 gap years ahead of schedule, before Israel closed its borders.
In 2020/21 UJIA ran our second cohort of Onward Israel programme in June and July. 25 participants completed the 8-week internship programme in Israel, living together in Jaffa and gaining work experience in a range of fields including hi-tech, not-for-profit and education. UJIA also provided participants with additional educational
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opportunities to deepen their authentic knowledge of Israel and meet diverse Israeli communities through our own networks and philanthropic initiatives.
## **Educational work in the UK**
In the UK, we continued to provide high quality resources for schools, communities, and youth organisations, as well as training and support for educators in the field including our Chazon Seminar for youth movement workers. Through the Chazon Seminar, we established our relationship of year-round support for the youth movement sabbatical staff, supported them to develop their educational strategies and methodologies, and facilitated important cross-communal dialogue between young people representing diverse movements from across the religious and political spectrum. We also offered all youth movement workers and UJS sabbatical officers, mentors from across the community to support their development, along with careers-focused advice and guidance for their next steps, via our POD (Professional Opportunities for Development) scheme.
We moved our Israel Fast Track programme online to ensure we could achieve the same quality of Israel Education as previous years, enabling young people to access exceptional speakers and educators from Israel and the Jewish world. The rebranded Israel Fast Track Fellowship consisted of ten online modules and continuing the conversation’ sessions, in which participants explored Israel’s history and current affairs, preparing them for life on campus and as community leaders.
On completing the programme, participants reported that they improved their understanding of Israel, were motivated to take up positions of leadership, and felt that their experience would support them to engage in meaningful conversations around Israel in the future, at university and in the wider community and society.
In partnership with the Jewish Agency for Israel (JAFI), we employed two shlichim (Israeli educators) who worked in Jewish communities, based in Leeds and Manchester. Our shlichim built relationships with community partners such as King David High Schools in Manchester and Liverpool, and Leeds Jewish Free School, Makor and the Zone Youth Centre in Leeds. The shlichim also ran community-wide educational events for Yom HaShoah, Yom HaZikaron and Yom Ha’Atzma’ut, and other Jewish festivals.
In Scotland, our youth worker collaborated with partners such as Giffnock Synagogue, Calderwood Lodge Primary School, and other Jewish organisations to ensure a high quality of Jewish and Israel Education. Through the Madatz Programme, young people in Glasgow developed their leadership skills and applied their learning to support programmes for younger children. We also rolled out our new initiative to send resources and educational materials to Jewish families through the Matana Club, through which we supported 161 participants all over Scotland, including many families who would have had limited engagement with the Jewish community otherwise, especially during the Covid-19 pandemic.
Through our Israel Bar/Bat Mitzvah programme, young people in Manchester, Leeds and Glasgow came together to participate in online activities and educational sessions. The participants learned about their own identities and considered the types of Jewish lives they wished to lead, while also exploring the lives, stories and cultures of diverse Jewish communities including Israelis of Ethiopian heritage.
For Yom HaZikaron and Yom Ha’Atzma’ut, we ran several nationwide educational initiatives. Our online Yom HaZikaron ceremony including a moving segment by our Shlichim was viewed over 2,600 times. Through our partnership with PJ Library, we provided approximately 8,000 children with Yom Ha’Atzma’ut activities accompanying their April book mailing. The UJIA inserts included QR codes taking the families to interactive games and activities on the UJIA website.
We reached out to schools, youth movements, and other contacts, signposting various articles, podcasts, and videos in line with our educational approach of exploring multiple sources and narratives. Our event featuring Masa participants in Israel and British Olim experiencing the current conflict, was viewed more than 4,000 times. Our online event in partnership with Etgar also included information for young people on how to recognise and respond to antisemitism, and how to stay safe online.
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In June, UJIA worked with the London School of Jewish Studies to create a Jewish Education Symposium for senior educators and communal professionals. The event which was titled ‘After Covid: Towards a Strong Recovery for Jewish Education’ focused on ways in which the informal and formal Jewish education sectors could ‘build back better’ and provided a useful space for collaboration and sharing of best practice. A series of follow up sessions are planned for 2021-22 which will result in a paper outlining our recommendations for the sector and setting the educational agenda for the next 5 years and beyond.
Through our support for Reshet, the network for Jewish youth provision, we continued providing support for youth movements and the wider Jewish informal sector throughout the COVID-19 pandemic. Our work behind the scenes with the Department for Education enabled summer camps to proceed safely and with as few limiting restrictions as possible. The Youth Movement Summer Camps proved to be a huge success. We stayed in close communication with all the movements, providing guidance and support on COVID-19 and other matters throughout the summer and are delighted to report that our community’s young people have had a much-needed summer of immersive, informal Jewish education experiences.
## **Summer 2021**
We brought 42 Israeli leaders to the UK to staff summer camps for Bnei Akiva, BBYO, Habonim Dror, FZY and Tribe. The leaders provided high quality Israel Education, built meaningful relationships with leaders and participants and enhanced connections to Israel by bringing a real-life, authentic presence to the summer programmes.
Our series of ‘Bringing Israel to You’ interactive educational activities received excellent feedback at the Maccabi Community Summer Fun Run - the community’s largest in-person event since the start of the pandemic. Our activities included a Tel Aviv beach, juice bar at Machane Yehuda, Graffiti and craft-making at Nachalat Binyamin market, and other activities to bring Israel to London while providing an enjoyable festival atmosphere.
Our Summer Engagement Fund also enabled 30 Jewish and Israel educational projects to take place over the summer. We supported a diverse set of organisations, catering for various denominations and demographics in London, Manchester, Leeds, Merseyside and Scotland. The fund prioritised programmes that promoted healthy development and socialisation for young people and supported existing partner organisations, youth movements and new grantees.
## **Year-round Grant-making**
UJIA’s grant-making in the UK includes core funding for the youth movements who have proven over the decades to be incredible generators of inspiring, values-based leadership for our community. Other notable grants were given to the Jewish Agency for Israel, UJS, Maccabi GB, youth movements and four Jewish secondary schools, as well as many smaller activity grants. In spite of the pandemic, our grantees achieved considerable programmatic success and generated high quality educational resources. UJS continued to play a leading role combatting antisemitism and educating about Israel on campus. The UJS Digital Israel Portal, a high-quality online resource hub supported by UJIA, was further developed over the past year and features the latest in current affairs analysis, culture, food, music and much more. Our support for the Jewish Agency’s shinshinim project enabled 12 young Israeli educators to enrich the lives of our community, bringing enthusiastic Israel education into primary and secondary schools, youth organisations and synagogues. Finally, following the success of our first Summer Engagement Fund in 2020, our Winter Engagement Fund also enabled a series of educational activities to take place in the months of December and January. Our grant-making continues to be a key strategic methodology enabling us to improve the quality and quantity of educational work taking place throughout the community, and we will continue to develop new and existing partnerships through this mechanism to carry out our objectives.
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## **Israel Programme**
UJIA’s work in Israel is focused on closing socio-economic gaps for the most disadvantaged Israelis. To achieve this, our work is divided into three areas: support to partner organisations in the fields of education and employment; the Si3 social investment fund and a capital portfolio. Specifically, our philanthropic portfolio of programmes supported some 11 initiatives for children and youth at risk and providing access to education and employment for adults in disadvantaged communities. As the needs in Israel have only grown in the past year, this work has become even more critical.
## **Revised Israel Strategy**
During the past year we also reviewed our Israel strategy and portfolio. A small group of UJIA professional and volunteer leaders spent three months learning and understand the key social issues in Israel today and determining what UJIA’s role should be to address them and what types of programmes and issue areas we wanted to support. The review culminated in a strategy paper that defines our mission as seeking to reduce inequality between Israeli citizens by creating opportunity and social mobility for young people, adults and families from disadvantaged communities. UJIA focuses on reaching 1) Israelis living in the social and geographical peripheries where there are fewer high-quality educational and developmental opportunities, 2) communities with low social mobility – particularly Haredim (ultra-orthodox), Ethiopian-Israelis and Arab citizens of Israel – that experience barriers to opportunity in education and employment, negatively impacting on their and their children’s opportunities and 3) children and youth defined as at-risk.
UJIA achieves its mission by creating and supporting the following initiatives:
- Access to higher education, business support and training for adults (18+) as a pathway to quality employment. (This will create opportunities for communities and families at risk so that they can rise out of poverty and attain a viable, sustainable and dignified livelihood.
- Providing children and youth at-risk with improved skills and a nurturing and supportive environment support that will bolster their life chances and provide them with a good chance at a successful future that would otherwise be unattainable.
- Rapid alleviation of critical needs resulting from crises and emergencies.
During the second part of the year, time was invested in reviewing the current portfolio and scoping out new initiatives to support to ensure our initiatives are all aligned with our revised strategy and have clear impact. We decided to phase out of several initiatives and to begin the new year (2021-22) with support for three new initiatives. We also refocused our support with some existing partners.
## **CAPITAL PORTFOLIO**
Our capital programme progressed in spite of some minor scheduling delays due to the pandemic. Of note, two new family houses were built in the Carmiel Children’s Village. This facility for children at risk enables the children who have been removed from their biological families to grow up in warm “family homes” with parents and their own children. Each house contains a nuclear family plus 12 children from the village. Prior to the renovations these children and the families were living in very difficult conditions, with damp and leaking roofs. The new houses give the children a sense of security and calm and directly impact on the children’s behaviour and self-esteem. The two renovated houses were completed by the end of 2020. Two other buildings that were completed and opened for activity were the Maase building for gap year volunteering in Akko and the Aleh facility for children with special needs in Bnei Brak.
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Significant progress was made on the Nursing School building in Zefat Academic College (due to be completed by end of December 2021) as well as the Migal laboratory building as part of Tel Hai College (due to be completed in early 2022).
## **Si3 IMPACT FUND**
Si3, UJIA’s Social Impact Investment Initiative is a cutting-edge approach to drive social change in Israel by recycling philanthropic funds by providing loans and equity across 14 investments.
Si3 not only has enormous benefit for a growing portfolio of organisations who in turn impact on thousands of Israelis, but also acts as a portal for the engagement of British Jews. The investment committee comprises 14 volunteer leaders from a range of backgrounds, and they are supported by an advisory committee of 40 younger professionals. They help to assess and rank the prospective investments, a process now entirely online.
During the past year our Si3 portfolio continued to flourish despite initial concerns regarding deal flow due to the pandemic. As expected during the pandemic, the number of applications was lower than in previous years, however we received many quality applications and even ended the year having completed more deals than usual.
Si3 made five investments in an exciting mix of businesses that include: Abraham Hostel Group that has hostels in four locations across Israel; Jump.in digital marketing agency providing training and job placement for disadvantaged Israelis; the Social Space in Tel Aviv social activism hub on the site of a previous strip club (our investment is supporting their hostel accommodation); as well as two loan funds: Ogen loan fund (open to all Israelis) and Koret loan fund (targeted specifically at Arab Israelis). Both loan funds are key to providing credit to marginalised Israelis who cannot access credit from the banks. These loan funds provided and continue to offer a lifeline to more than 1600 businesses who have really struggled during the pandemic.
## **EMERGENCY CAMPAIGN**
In May 2021, as a new conflict with Gaza broke out, UJIA quickly stepped into action to determine needs on the ground. A fundraising campaign was launched raising £141,000 that was allocated to immediate needs including protective vests for municipal workers and activity sets to keep children occupied during long hours in public shelters during the 11-day conflict. Once the immediate threat of rockets had ended, UJIA supported trauma relief therapy in Ashkelon and Sderot as well as to support shared society initiatives in Akko and Lod that responded to the rising tensions and lack of trust among Arab and Jewish citizens.
## **UJIA RISK STATEMENT**
The Trustees have undertaken procedures which are in line with best practice for charities. They have undertaken a detailed risk management process, which outlines all the key risks of the Charity, relevant control procedures, responsibilities, and future actions to be taken. Future monitoring of risk is embedded within the overall agreed procedures of the Charity.
The Trustees have established sub-committees. These include the Finance, Governance and Remuneration Committees whose role includes the identification of the business risks that the organisation faces.
Other risks are identified, assessed and controls established throughout the year. Key controls include:
- Formal agenda for Trustee activity
- Detailed terms of reference for sub-committees
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- Comprehensive budgeting and management accounting
- Established organisational structures
- The ongoing development of formal written policies
- Hierarchical authorisation and approval levels
The Trustees are satisfied that all the major risks to which the Charity is exposed are being reviewed and systems of internal control are being established to manage those risks. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
The major risk to the UJIA is having insufficient funds to support the medium- and long-term objectives of its Israel and UK programmes. The mitigation strategies are set out below.
## **MANAGING RISK**
## **Programme Budget and Monitoring**
UJIA’s grant management system enables us to monitor spending and its impact. The process is as follows: Following informal discussions and shared development of ideas with UJIA staff, partner organisations are invited to apply in writing (including project narrative and financial information) for grants for specific charitable activities that are aligned with UJIA’s goals. This enables us to support partners and to make strategic connections between grantees.
The professional staff work with Trustees and volunteers to develop and monitor the programme. Our Lay Leadership Committee structure works on the basis of delegated responsibility from the Trustees under which Committee recommendations are fed back to Trustees. The Lay Leadership and Trustees network provides an additional layer of accountability to the organisation’s donors in the deployment of charitable funds.
Partner grants are monitored carefully for delivery in both financial and programme terms and checked for charitable activities and compliance. Payment is generally made in three instalments in January, May and October.
The programme budget has been continuously reviewed and discussions held with beneficiaries and partners because of the Covid-19 pandemic. While it is impossible to provide certainty in the current situation, UJIA has taken steps to adjust its allocations to beneficiaries where appropriate and has encouraged them to run as many activities as possible during this period. Several educational activities did not take place in summer 2020 and 2021, but it is hoped that they will take place in summer 2022. As mentioned below, the Trustees have approved a significant allocation from reserves in order to expand several Israel Experience activities including Gap Year programmes, as well as supporting and initiating new programmes in the UK to compensate for the impact of the pandemic.
## **FUNDRAISING APPROACH AND PERFORMANCE**
UJIA has invested in securing a talented and experienced fundraising team. The fundraising strategy is reviewed on a regular basis and performance is monitored monthly by the Finance Committee and Trustees. This includes our strategy for generating income from legacies, which has its own steering group comprising professionals, Trustees and other lay people.
The charity undertakes fundraising activity to its supporters via direct mail, telephone, fundraising events, sponsored events, dinners and email in line with the Fundraising Code of Practice set by the Fundraising Regulator.
We have a Data Protection Policy, which together with our Legitimate Interest & Consent Policy governs how to identify and clarify who, when and how UJIA may contact its Participants under its Legitimate Interests or via
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consent. Careful consideration is given to the context of the data processing intended, in order to satisfy the balancing test of not putting UJIA interests ahead of the interests of the data subject in respect of relying on Legitimate Interest and, how and when consent is achieved when relying on consent.
This Policy is acted upon in accordance with UJIA’s Data Protection Policy which sets out the obligations of UJIA regarding data protection and the rights of its Participants (“data subjects”) in respect of their personal data under EU Regulation 2016/679 General Data Protection Regulation (“GDPR”). In addition, our website has a Privacy Policy detailing how information collected online is used.
We have a training programme for all our fundraising staff to regularly reinforce our fundraising ethics.
Charity supporters registered on the Telephone Preference Service were only called with an appeal if they have agreed to receive such calls. Callers are thoroughly trained and updated on the charity’s work.
We have an established complaints process. We have not received any complaints directly nor are we aware of any complaints which have been received by the ICO or Fundraising Regulator in the year.
## **SUBSIDIARY TRADING COMPANY**
The Charity’s trading company, UJ Events Plus Ltd, donated its profit of £38,000 (2020 £116,000) by way of gift to the Charity. The company’s income is mainly derived from advertising and fundraising event income and sponsorship. The movement in income for the year and thus in profits is not a significant factor in measuring the success of the Charity in raising funds.
## **STRUCTURE, GOVERNANCE & MANAGEMENT**
## **CONSTITUTION**
UJIA is a registered Charity in England & Wales (no. 1060078) and in Scotland (SC 039181) and a Company limited by guarantee (no. 3295115) and is governed by its Articles of Association. The Charity was established on 16 December 1996 and started operations in January 1997 as the Joint Jewish Charitable Trust. It changed its name to UJIA with effect from 26 June 2000.
## **MEMBERSHIP**
The governing body of the Company is a Board of Directors whose members are elected by the Members of the Company. The Articles of Association enable the Board to determine membership criteria and admit new members at their discretion. Each member is entitled to vote at general meetings. Board members are also trustees of the Charity.
## **BOARD OF DIRECTORS**
The Board of Directors, all of whom are Members of the Charity and are Trustees, is required to conduct the affairs and the general business of the Charity and meets a minimum of six times per year. Under Article 40 of its Articles of Association the Charity is required to have a minimum of three Board members, with no upper limit. Membership of the Board is currently as listed on page 13.
New members of the Board are co-opted by existing Trustees to maintain or augment the range of skills and experience appropriate to the needs and activities of the Charity and subsequently proposed for election by the Members at the next general meeting.
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On appointment, new Trustees are provided with appropriate Charity Commission guides, training materials, a set of the Charity’s policies, the current Strategic Plan, the latest Statutory Accounts and an outline of their duties and responsibilities. They also have access to a copy of the Articles of Association. New Trustees meet with the Chief Executive to undertake an induction process.
The Board delegates responsibility for the day-to-day management of the Charity to the Chief Executive and the Senior Management Team (SMT). The SMT reports to the Board on the performance of their respective departments against the Strategic Plan set out by the Trustees and financial and operational trends measured against the annually approved budget. Key performance indicators are in place to assist this process. The Charity is supported by a team of specialist professional advisors listed on page 15.
## **PAY POLICY FOR SENIOR STAFF**
The Board considers that the Trustees and the Senior Leadership Team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All Trustees give of their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually by the Remuneration Committee in the light of market conditions and comparable sector pay.
## **INVESTMENT POLICY AND PERFORMANCE**
The Charity has wide powers of investment and can delegate these powers to professional investment managers entitled to carry out such business under the Financial Services and Markets Act 2000.
The Charity holds funds for investment mainly in the form of restricted funds for projects awaiting completion and due diligence checks. These funds are held in a liquid format enabling ready access. In addition, the Charity has embarked on a series of social impact investments through loan and equity finance, details of which are shown at note 8.
## **UJIA GRANT MAKING POLICY**
The Charity distributes funds in fulfilment of its aims as expressed in its Mission Statement. Funds are allocated towards a range of educational and welfare projects in Israel that serve the needs of all Israelis, especially those from disadvantaged communities. Funds are also allocated towards the renewal of Jewish life in the United Kingdom, through support of a variety of innovative educational programmes and projects, particularly those oriented towards young people. All grants given are monitored closely and, when material, are subject to written reports and site visits.
## **CONNECTED CHARITIES**
The Charity was established to act as a focal point for charities concerned with Jewish education in the United Kingdom and work in saving Jewish life in Israel and the Near & Middle East by providing assistance and support for refugees and new immigrants and making suitable provision for their education and welfare, in accordance with charity law in the UK.
On 31 March 1998, the Charity entered into an agreement with the connected charities, the Jewish Philanthropic Association for Israel & the Middle East (“JPAIME”) (registered charity no: 256689), the JJCT Charity (registered charity no: 1043047 - which ceased operations in September 2002 and ceased to be a registered charity on 20 September 2006) and the Society of Friends of Jewish Refugees (“SFJR”) (registered charity no: 227889), under which and over a period of time, the activities and funds of those charities would be transferred to the Charity. On
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1 April 1998, this Charity became sole corporate trustee of the other charities. This amalgamation was pursued to streamline the administration of all these connected charities, to achieve economies of scale and to provide a clearer focus for fundraising efforts.
Although the activities transferred to date are being administered and accounted for as restricted funds of the Charity, this does not make the transferor charities themselves “special trusts” of the UJIA; nor are they considered to be “branches” of the Charity in the absence of any Uniting Direction by the Charity Commission. Separate accounts have therefore been prepared for them for the year to 30 September 2021.
## **RESERVES**
The Trustees have considered the financial risks associated with the various income streams and expenditure types and wish to hold reserves sufficient to protect the ongoing programmes of the UJIA from unexpected variations in income. At the balance sheet date, general unrestricted reserves were £4,053,000 (2020: £3,193,000). The Trustees have carried out a comprehensive review of educational programmes for the next few years and have decided to allocate a significant amount from reserves to cover an increase in Israel Experience (including Gap Year) and other UK and Israel programmes over the next 3 years with a view to reducing cash reserves to £3 million by September 2024.
Our Trustees and Finance Committee continually review our finances and have concluded that the charity was in a position to enhance its programme with a responsible, partial release of funds from within its reserves.
In addition, the Trustees have designated a sum of £731,000 for a variety of projects in the UK and Israel. This is expected to be spent over a 3-4 year period.
In the opinion of the Trustees, the assets of the Charity are sufficient to meet its liabilities and consequently we have a reasonable expectation that we have adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on the basis that the Charity is a going concern.
## **EQUAL OPPORTUNITIES POLICY**
The Charity is committed to promoting equal opportunities in employment. Applications for employment by disabled people are always fully considered, bearing in mind the aptitudes of the applicant concerned and any reasonable adjustment in line with the Equality Act 2010. We seek to support disabled people applying for employment and will consider their application as fairly and fully as possible. Every reasonable effort is made to ensure that, if a member of staff becomes disabled during their employment with the Charity, their employment continues and additional training and support is provided.
It is the policy of the Charity that members of staff receive equal treatment regardless of disability. Training, career development and promotion of disabled people will, as far as possible and with any reasonable adjustment, be identical to that of other employees.
## **TRUSTEES’ RESPONSIBILITIES**
The Trustees (who are also directors for the purposes of English company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the
REPORT OF THE TRUSTEES | 30[TH] SEPTEMBER 2021
**UJIA**
14
income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Charity’s constitution. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
So far as each of the Trustees at the date of this report is aware, there is no relevant audit information of which the Charity’s auditor is unaware. Each Trustee has taken all the steps that he/she ought to have taken as a Trustee in order to make himself/herself aware of any relevant audit information and to establish that the Charity’s auditor is aware of that information.
## **AUDITORS**
Haysmacintyre LLP have indicated their willingness to be reappointed as statutory auditor. This report, which incorporates the Strategic Report, was approved by the Board of Trustees on 26 May 2022.
## Louise Jacobs
## **Louise Jacobs, Chairman**
ANNUAL REPORT & FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 15
**UJIA**
## **ANNUAL REPORT & FINANCIAL STATEMENTS**
## **TRUSTEES:**
## **SOLICITORS:**
Louise Jacobs (Chairman)
Rafi Addlestone
Farrer & Co 66 Lincoln’s Inn Fields London WC2A 3LH
Melvin Berwald
Karen Goodkind
Bryan Cave Leighton Paisner LLP Governors’ House 5 Laurence Pountney Hill London EC4R 0HH
Ruth Green (resigned 18 March 2021)
## **BANKERS:**
Steven Kaye
Marc Lester
Barclays Bank Plc 54 Lombard Street London ECV 9EX
Brian May
Jonathan Morris (resigned 3rd September 2021)
Hilton Nathanson
Bank Igud - Union Bank of Israel Diamond Centre Building Rechov Jabotinsky 3 Ramat Gan Israel
Warren Persky (resigned 1st October 2021)
## **AUDITORS:**
David Pliener (appointed 18 March 2021)
Miles Webber
Nici Wertheim
Haysmacintyre LLP Chartered Accountants 10 Queen Street Place London EC4R 1AG
## **CHIEF EXECUTIVE:**
## **REGISTERED OFFICE:**
Mandie Winston
1 Torriano Mews London NW5 2RZ
STATEMENT OF FINANCIAL ACTIVITIES | 30[TH] SEPTEMBER 2021 16
**UJIA**
## **STATEMENT OF FINANCIAL ACTIVITIES**
**----- Start of picture text -----**
INCOME AND EXPENDITURE
Unrestricted Funds Restricted Funds Total 2021 Total 2020
INCOME FROM: Notes 2021 £’000 2021 £’000 £’000 £’000
Donations and Legacies
Donations 4,199 2,119 6,318 6,595
Tax refunds 229 - 229 206
Legacy Income 807 14 821 1,180
Other Trading Activities
Income from trading subsidiaries (net) 2 38 - 38 116
Investments - bank interest received 58 - 58 95
Other 5 - 5 22
Total Income 5,336 2,133 7,469 8,214
EXPENDITURE ON:
Raising Funds 1,089 11 1,100 1,626
CHARITABLE EXPENDITURE ON ISRAEL PROGRAMMES (NOTE 3)
Galil Initiatives 3
Educational Infrastructure 40 170 210 236
Educational programmes 292 409 701 801
Social Welfare & Medical programmes 32 71 103 11
Employment & Small Business programmes 3 15 18 90
Other Programmes in Israel 3
Educational Infrastructure 18 92 110 1,312
Education programmes 329 523 852 918
Social Welfare & Medical programmes 14 62 76 34
Employment & Small Business programmes 81 - 81 45
Absorption & Victim Support 103 17 120 -
CHARITABLE EXPENDITURE ON UK PROGRAMMES (NOTE 3)
Education programmes 1,593 178 1,771 2,145
Israel Experience 62 61 123 247
Research & Evaluation 103 - 103 65
Community Education & Awareness 722 96 818 968
Welfare 15 43 58 26
Total expenditure 4 4,496 1,748 6,244 8,524
NET INCOME/(EXPENDITURE) FOR THE YEAR 840 385 1,225 (310)
Transfer between funds 31 (31) - -
Net movement in funds 871 354 1,225 (310)
Reconciliation of funds:
Funds brought forward at 1 October 2020 3,913 2,101 6,014 6,324
Funds carried forward at 30 September 2021 4,784 2,455 7,239 6,014
**----- End of picture text -----**
There are no gains or losses other than as shown above. All activities are continuing. Comparative figures for restricted and unrestricted income and expenditure for the Statement of Financial Activities are shown in note 15.
The notes on pages 19 to 31 form part of these financial statements.
COMPANY NUMBER: 3295115 | BALANCE SHEET | 30[TH] SEPTEMBER 2021 17
**UJIA**
## **BALANCE SHEET**
**----- Start of picture text -----**
30 Sept 30 Sept
Notes £’000 2021 £’000 £’000 2020 £’000
TANGIBLE FIXED ASSETS 7 60 66
SOCIAL IMPACT INVESTMENTS 8 1,519 454
CURRENT ASSETS
Debtors 10 996 1,248
Cash at Bank and in hand 8,010 8,359
9,006 9,607
CREDITORS amounts falling due within one year 11 3,042 3,657
NET CURRENT ASSETS 5,964 5,950
TOTAL ASSETS LESS CURRENT LIABILITIES 7,543 6,470
CREDITORS amounts falling due after more than one year
Pension Deficit Reduction Contributions 15 (304) (456)
TOTAL NET ASSETS 7,239 6,014
FUNDS OF THE CHARITY
Unrestricted funds 12
- General 4,053 3,193
- Designated 731 720
4,784 3,913
Restricted funds 12 2,455 2,101
TOTAL CHARITY FUNDS 7,239 6,014
**----- End of picture text -----**
Approved and authorised for issue by the Trustees on 26 May 2022 and signed on their behalf:
## Louise Jacobs
Louise Jacobs
**----- Start of picture text -----**
Brian Ma
y
**----- End of picture text -----**
Brian May
The notes on pages 19 to 31 form part of these financial statements.
CASH FLOW STATEMENT | 30[TH] SEPTEMBER 2021 18
**UJIA**
## **CASH FLOW STATEMENT**
**----- Start of picture text -----**
2021 2020
£’000 £’000
Reconciliation of net income to net cash inflow / (outflow) from operating activities
Net income/(expenditure) for the reporting period (as per the statement 1,225 (310)
of financial activities)
Depreciation 6 56
Interest received (58) (95)
Decrease in debtors 252 951
(Decrease) in creditors (615) (352)
(Decrease) in long term liabilities (152) (98)
Net cash provided by operating activities 658 152
Cash flows from investing activities
Bank interest received 58 95
Sale/ (Purchase) of fixed assets - (21)
Social Investments (1,065) (41)
Net Cash flows from investing activities (1,007) 33
Net change in cash and cash equivalents in the period (349) 185
Cash and cash equivalents at the beginning of the period 8,359 8,174
Cash and cash equivalents at the end of the period 8,010 8,359
**----- End of picture text -----**
The notes on pages 19 to 31 form part of these financial statements.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 19
**UJIA**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. ACCOUNTING POLICIES**
## **(a) Statement of compliance and Basis of Accounting**
The financial statements are prepared under the historical cost convention which is consistent with the prior year. The format of the financial statements has been presented to comply with the Companies Act 2006, Charities Act 2011, FRS102 The Financial Reporting Standard applicable in the UK and Ireland and the Statement of Recommended Practice Accounting and Reporting by Charities (“SORP 2019”). The Charity is a Public Benefit Entity as defined by FRS102.
The Charity purchased the share capital of Design & Promotions Limited (now renamed “UJ Events Plus Limited) on 1 April 1999 for a consideration of £26. In the opinion of the Trustees, the activities of the company is immaterial to the group as a whole and therefore consolidated financial statements have not been prepared. The company’s’ results and net asset position at 30 September 2021 are set out in note 2 below.
## **(b) Going concern**
Having assessed the Charity’s financial position, its plans for the foreseeable future, the Trustees are satisfied that it remains appropriate to prepare the financial statements on the going concern basis. This assessment has been based on the review of budgets and forecasts prepared to cover a period in excess of 12 months from the date the accounts are approved. This assessment has considered the risks and uncertainties faced by the charity such as the continued impact of the Covid-19 pandemic.
## **(c) General information**
The Charity is a company limited by guarantee, incorporated in England and Wales (company number: 3295115) and a charity registered in England and Wales (charity number: 1060078) and Scotland (charity number: SC 039181). The Charity’s registered office address is 1 Torriano Mews, London NW5 2RZ.
## **(d) Income**
Income is included in the Statement of Financial Activities when the charity is legally entitled to the income, receipt is probable and the amount can be measured reliably
i) Donation income Is typically accounted for on a receipts basis.
ii) Income from Gift Aid is recognised on an accruals basis, in line with the recognition of the underlying donation. iii) Pecuniary legacies are recognised once probate has been granted and notification of entitlement has been received. Residuary legacies are recognised when probate is granted and there is sufficient information to value them and any conditions attached to the legacy are either within the control of the charity or have been met. iv) Interest received is accounted for on an accruals basis.
## **(e) Expenditure**
Expenditure is recognised as soon as the related liability is incurred and has been classified under headings that aggregate all costs relating to that category. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to the expenditure.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 20
**UJIA**
Employment benefits, including holiday pay, are recognised in the period in which they are earned. Termination benefits are recognised in the period in which the decision is made and communicated to the relevant employee(s).
Expenditure on raising funds includes direct fundraising costs and a share of audit and legal fees and depreciation as well as finance costs such as credit card charges.
Expenditure on charitable activities comprises
- i) Charitable grants in respect of Israel programmes as set out in note 3;
- ii) U.K. Programmes implemented by the Charity as set out in note 3;
iii) Education & Communal awareness programmes to raise awareness and inform the public about the work of the Charity.
iv) Allocations to institutions participating in the Kol Nidre Appeal; and
- v) Sundry Welfare payments.
Restricted fund expenditure represents funds passed on to other organisations in satisfaction of the specific criteria under which they were raised.
Support costs represent indirect costs relating to raising funds and the Charity’s charitable activities. Support costs, including governance costs, are allocated to activities on bases that represent the Trustees’ best estimate of actual use. The bases used to allocate costs to the above categories of expenditure are set out in note 4.
Governance costs comprise the costs of running the charity, including strategic planning for its future development, auditors’ remuneration, certain legal costs and all costs of complying with constitutional and statutory requirements, such as costs of Board meetings and of preparing the statutory accounts. In accordance with the provisions of SORP 2019, governance costs are now included within support costs.
Staff costs are allocated according to the functions of staff as well as an estimate of the time spent by them in promoting the programmes of the Charity.
## **(f) Grants Payable Policy**
Grants payable are charged when the offer is conveyed to the recipient and all the conditions attaching to these grants are fulfilled. In the case where grants payable are dependent on donations receivable, the grant payable does not become a commitment until the donation is received.
## **(g) Tangible Fixed Assets and Depreciation**
Tangible fixed assets are initially recognised at cost. Items of furniture, apparatus and equipment, and desk or laptop computers, costing less than £2,000 are charged against income in the year of purchase. Assets with a cost of £2,000 or more are capitalised and stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset on a straight-line basis over its expected useful life as follows:
Freehold Premises 2% Leasehold Premises over life of lease Computer Equipment between three and six years Assets under Finance Lease over life of lease
The carrying values of tangible fixed assets are reviewed for impairment in accordance with the requirements of FRS102.
## **(h) Social Impact Investments**
Social Impact Investments are programme related loan and equity investments which are initially recognised at the amount paid. The carrying amount of loans is adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment. Likewise, equity investments are reviewed for any impairment triggers and provisions made as appropriate.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 21
**UJIA**
## **(i) Investments**
Investments are included at market value at the balance sheet date. The investments are considered to be fully impaired when they are received with sales restrictions or a reliable valuation cannot be obtained.
Any realised and unrealised gains and losses on revaluation or disposals are combined in the statement of financial activities. Income from investments is included in the year in which it is received.
## **(j) Financial Instruments**
Basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable are accounted for on the following basis:
## _Cash and cash equivalents_
Cash and cash equivalents include cash in hand, deposits held at banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within current liabilities.
## _Debtors and creditors_
Debtors and creditors are measured at the transaction price less any provision for impairment. Any losses arising from impairment are recognised as expenditure.
## _Bank borrowings_
Liabilities for borrowings which are subject to a market rate of interest are measured at the value of the amount advanced, less capital repayments.
## **(k) Leasing**
Assets obtained under finance leases and hire purchase contracts are capitalised in the balance sheet and depreciated over their estimated useful lives. The interest element of the rental obligations is charged to the Statement of Financial Activities over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.
Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease.
## **(l) Pensions**
Contributions to the Zionist Federation Staff Pension Scheme defined contribution pension scheme and to employees’ personal pensions are recognised as expenditure when they fall due.
The Zionist Federation Staff Pension Scheme (ZFSPS) is a multi-employer defined benefit scheme for which the Charity’s share of the underlying assets and liabilities cannot be separately identified. This scheme is therefore accounted for as a defined contribution scheme in accordance with section 28 of FRS102.
Service costs, curtailments, settlement gains and losses, net financial returns and remeasurement gains and losses are included in the Statement of Financial Activities in the year to which they relate.
Changes in the assets and liabilities of the scheme in the year are disclosed and allocated as follows:
- Changes relating to current or past service costs and gains and losses on settlements and curtailments and pension finance costs arising from changes in the net of the interest costs and expected return on assets, are allocated to the relevant activity heading based on staff costs of employees within the scheme.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 22
**UJIA**
- Pension finance charges arising from similar changes are recognised as outgoing resources.
- Remeasurement gains and losses arising are recognised as other recognised gains and losses.
The assets, liabilities and movements in the surplus or deficit of the scheme are calculated by qualified independent actuaries as an update to the latest full actuarial valuation.
Details of the scheme assets and liabilities and major assumptions are shown in note 14.
## **(m) Foreign Exchange**
Exchange differences on US Dollar or Israeli Shekel balances held at the end of the financial year for projects pending transfer are treated as charitable expenditure.
## **(n) Taxation**
As a registered charity within the definition of Section 2021 of the Corporation Tax Act 2010, the charity is exempt from taxation on the surpluses generated by its charitable activities. Irrecoverable VAT is not separately analysed and is charged to the Statement of Financial Activities when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates.
## **(o) Funds**
General funds comprise the accumulated surplus or deficit from the Statement of Financial Activities which is not restricted nor designated funds. They are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Designated funds comprise funds that have been set aside at the discretion of the Trustees for specific purposes. The purpose and use of the designated unrestricted funds are set out in the notes to the accounts.
Restricted income funds comprise unexpended balances of donations and grants held in trust to be applied for specific purposes.
## **2. INCOME FROM SUBSIDIARY COMPANY**
The results of the Charity’s subsidiary, UJ Events Plus Limited, which is not consolidated (see note 1(a)), are as follows:
**----- Start of picture text -----**
2021 2020
£’000 £’000
Turnover 71 214
Less: Cost of sales (1) (81)
Net Operating income 70 133
Less: Administrative expenses (32) (17)
38 116
Add: Other income - -
Operating profit 38 116
Deed of Covenant payments to UJIA (38) (116)
Retained profit for the year retained in subsidiary - -
Retained profit brought forward - -
Retained in subsidiary - -
**----- End of picture text -----**
At the balance sheet date, the net assets of UJ Events Plus Limited amounted to £27.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
23
**UJIA**
## **3. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**
**----- Start of picture text -----**
Other Charitable Support & Total Total
Grants expenses Governance costs 2021 2020
ISRAEL PROGRAMMES £’000 £’000 £’000 £’000 £’000
Galil Initiatives
Educational Infrastructure 194 3 13 210 236
(Capital Projects)
Educational programmes 622 52 27 701 801
Social Welfare & Medical programmes 96 2 5 103 11
Employment & Small Business programmes 17 - 1 18 90
Other Programmes in Israel
Educational Infrastructure 92 13 5 110 1,312
(Capital Projects)
Educational programmes 800 14 38 852 918
Social Welfare & Medical programmes 70 1 5 76 34
Employment & Social Investment programmes 24 57 - 81 45
Absorption & Victim Support 119 - 1 120 -
UK PROGRAMMES
Education programmes 1,019 441 311 1,771 2,145
Israel Experience 87 21 15 123 247
Research & Evaluation - 61 42 103 65
Community Education & Awareness 238 580 - 818 968
Welfare 58 - - 58 26
3,436 1,245 463 5,144 6,898
**----- End of picture text -----**
All funds allocated by the Charity for expenditure in Israel are restricted to projects within its internationally recognised borders. Support costs mainly represent staff related expenditure.
Comparative figures for 2020 as are as follows:
**----- Start of picture text -----**
Grants Other Charitable expenses Support & Governance costs Total 2020
ISRAEL PROGRAMMES £’000 £’000 £’000 £’000
Galil Initiatives
Educational Infrastructure (Capital Projects) 177 51 8 236
Educational programmes 750 27 24 801
Social Welfare & Medical programmes 11 - - 11
Employment & Small Business programmes 82 8 - 90
Other Programmes in Israel
Educational Infrastructure (Capital Projects) 1,224 12 76 1,312
Educational programmes 860 11 47 918
Social Welfare & Medical programmes 30 2 2 34
Employment & Social Investment programmes 41 2 2 45
UK PROGRAMMES
Education programmes 1,032 744 369 2,145
Israel Experience 72 117 58 247
Research & Evaluation - 44 21 65
Community Education & Awareness 227 741 - 968
Welfare 26 - - 26
4,532 1,759 607 6,898
**----- End of picture text -----**
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 24
**UJIA**
The number institutions receiving grants in the year was 125 (2020 – 113) and values were as follows.
**----- Start of picture text -----**
2021 2020
£’000 £’000
Jewish Agency for Israel 626 787
UJIA Israel 586 1,047
Carmiel Youth Village 216 93
B’nei Akiva 102 83
King David High School Manchester 96 103
Habonim Dror 85 -
Union of Jewish Students 80 118
Neve Michael Youth Village 73 -
Tel Hai College 72 -
RSY Netzer 69 71
Federation of Zionist Youth 64 105
Maccabi GB 50 67
NOAM 50 57
Tsfat Medical School 43 -
Amit Mischon School in Hatzor 39 50
Kemach 32 37
Gesher 31 -
Jewish Leadership Council 28 28
Equaliser 25 7
Atidim 20 30
Aleh - 794
Danciger High School - 47
Other grants and bursaries 1,049 1,008
3,436 4,532
**----- End of picture text -----**
A full list of grants made to institutions of £1,000 and above is available on request from the registered office of the Charity.
## **4. SUPPORT & GOVERNANCE COSTS**
**----- Start of picture text -----**
Support Costs Governance Total Costs Support Costs Governance Total Costs 2020
2021 Costs 2021 2021 2020 Costs 2020 £’000
£’000 £’000 £’000 £’000 £’000
Staff costs 292 10 302 291 9 300
Accommodation 102 - 102 139 - 139
Office & IT costs 36 - 36 125 - 125
Legal fees - 1 1 - 14 14
Audit fees - 22 22 - 29 29
430 33 463 555 52 607
**----- End of picture text -----**
Included in other costs are audit fees of £21,540 (2020 £28,752). Operating lease payments during the year were £237,000 (2020: £237,000). Foreign exchange losses during the year were £26,000 (2020: £25,000).
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
25
**UJIA**
## **5. STAFF COSTS AND NUMBERS & COSTS OF KEY MANAGEMENT PERSONNEL**
**----- Start of picture text -----**
2021 2020
Staff costs comprise the following: £’000 £’000
Salaries 1,633 2,143
National insurance 160 210
Pension scheme contributions* (2) 105
1,791 2,458
**----- End of picture text -----**
*The Pension Contribution for the year was £86,000 (2020 £127,000) less a remeasurement credit in respect of the Final Salary Pension Scheme contributions of £ (88,000) (2020 £(22,000). As a result of the most recent Scheme Revaluation, the amount due by UJIA to the Scheme deficit was reduced (see note 15).
Redundancy payments of £1,200 (2020 - £95,000) were made during the year. Staff related costs including recruitment were £35,000 (2020 £78,000).
The average total number of staff during the year, including those who worked part-time and maternity cover was 55 (full-time equivalent 32) (2020 was 61 - full time equivalent 44). No provision has been made for accrued holiday pay since the amounts involved were not material.
The number of employees whose earnings in the year in relation to time spent on the Charity’s affairs exceed the equivalent of £60,000 p.a. excluding pension contributions was:
**----- Start of picture text -----**
2021 2020
£’000 £’000
- -
£60,000 - £70,000
£70,000 - £80,000 2 1
£80,000 - £90,000 2 2
£90,000 - £100,000 - 1
£100,000- £110,000 1 2
- -
£110,000 - £120,000
£140,000 - £150,000 1 2
£170,000 - £180,000 1 -
**----- End of picture text -----**
The total pension contributions for those earning in excess of £60,000 in the year was as follows:
|||£’000|
|---|---|---|
|Under money purchase schemes(4people):|14||
|Under fnal salaryschemes:|-||
||14||
Staff costs are allocated according to the functions of the staff and form part of UK Educational programmes, Fundraising and Support, as appropriate.
The Charity considers that its key Management personnel comprise its Trustees and Senior Management Team. The total employer benefits including employer NIC, and pension contributions paid to the Senior Management Team were £509,000 (2020 - £607,000).
The Charity has an insurance policy that protects the Charity from losses arising from the negligence or default of its Trustees and Officers by indemnifying the charitable funds against the consequences of such neglect or default. The cost to the Charity of this insurance for the year was £15,882 (2020 - £4,726).
## **6. DIRECTORS’ EMOLUMENTS**
No remuneration or re-imbursement of expenses were paid to the Trustees during the year (2020- £Nil).
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
26
**UJIA**
## **7. TANGIBLE FIXED ASSETS**
**----- Start of picture text -----**
Freehold Leasehold Computer Equipment
Property Property & Software Total
2021 2021 2021 2021
£’000 £’000 £’000 £’000
Cost
As at 1 October 2020 80 262 345 687
Additions - - - -
Disposals - - - -
80 262 345 687
Depreciation
As at 1 October 2020 34 262 325 621
Charge for year 1 - 5 6
Disposals - - - -
As at 30 September 2021 35 262 330 627
Net Book Value as at 30 September 2021 45 - 15 60
Net Book Value as at 1 October 2020 46 - 20 66
**----- End of picture text -----**
Freehold property represents the Charity’s office in Leeds.
## **8. SOCIAL IMPACT INVESTMENTS**
**----- Start of picture text -----**
2021 2020
£’000 £’000
Ogen 745 -
Koret Economic Development Fund for Arab-Israel Businesses 115 -
Koret Economic development Fund for Ethiopian Community 92 86
Ampersand 92 85
Social Space (Tel-Aviv) 69 -
Jump.in 69 -
Hadarim (Equity investment) 66 56
Siraj 65 -
Abraham Hostel 57 -
Enosh 46 66
Lev19 bookkeeping service in Tsfat 38 39
Lotus Ussefiya 29 57
Games for Peace 19 34
Desert 19 bookkeeping service 17 31
Total 1,519 454
**----- End of picture text -----**
Detailed information about our Social Impact portfolio can be found on our website; **si3.ujia.org** . While the portfolio mainly consists of loan investments, there are also equity investments.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
27
**UJIA**
## **9. OPERATING LEASE COMMITMENTS**
**----- Start of picture text -----**
2021 2020
£’000 £’000
At 30 September 2021 the total of the future minimum lease payments are:
Land and buildings:
Not later than one year 250 237
Later than one year and not later than five years 91 250
Total 341 487
**----- End of picture text -----**
## **10. DEBTORS**
**----- Start of picture text -----**
2021 2020
£’000 £’000
Accrued legacy income 552 713
Amount due from trading subsidiary companies 38 116
Other debtors & prepayments 406 419
Total 996 1,248
**----- End of picture text -----**
## **11. CREDITORS: AMOUNTS DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
2021 2020
£’000 £’000
Jewish Philanthropic Association for Israel and the Middle East 2,024 2,274
Amount due to trading subsidiary companies - 79
Other creditors 848 1,049
Other taxation and social security 2 55
Pension deficit reduction contributions (see note 15) 78 104
Accruals and deferred income 90 96
Total 3,042 3,657
**----- End of picture text -----**
## **12. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS**
**----- Start of picture text -----**
Balance B/F Income Expenditure Transfers Closing balance
PROJECT NAME 1 Oct 2020 during year during year 30 Sept 2021
£’000 £’000 £’000 £’000
Israel programmes
Bell Scholarships (Tel Hai) 473 72 (91) - 454
Danciger High School 73 - (19) (54) -
Neve Michael Youth Village 84 - (84) - -
Zefat Nursing School 322 84 (39) - 367
Western Galilee College 107 88 (2) 19 212
Legacy for forestry 98 - (3) - 95
Carmiel Children’s Village 98 278 (214) 35 197
Legacy for engineering and drama 155 - (35) - 120
scholarships
Social Investment - Ogen - 364 - - 364
Other Israel projects (including fundraising) 261 319 (467) (31) 148
UK programmes
Mamlock House Fund 252 - - - 252
Ashdown Fellows 49 - - - 49
Birthright Programme 66 3 - - 69
Reshet 21 131 (127) - 25
Israel Experience Bursaries 34 108 (42) - 100
JAFI Youth Movement Support - 437 (437) - -
Other UK programmes 8 182 (188) - 2
2,101 2,133 (1,748) (31) 2,455
**----- End of picture text -----**
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
28
**UJIA**
Transfers between projects represent donor approved re-allocation of funds where projects have finished below initial budget. £31K relates to projects funded in the year to September 2020 but not charged to restricted balances in error.
## **MOVEMENT IN RESTRICTED FUNDS FOR 2020**
**----- Start of picture text -----**
Balance B/F Income Expenditure Re- Closing balance
PROJECT NAME 1 Oct 2019 during year during year allocations 30 Sept 2020
£’000 £’000 £’000 £’000
Israel programmes
Bell Scholarships (Tel Hai) 478 - (5) - 473
Danciger High School 67 6 - - 73
Neve Michael Youth Village 84 - - - 84
Zefat Nursing School 311 50 (39) - 322
Western Galilee College 93 27 (13) - 107
Legacy for forestry 101 - (3) - 98
Kiryat Bialik 50 - (50) - -
Legacy for engineering and drama 169 - (14) - 155
scholarships
Carmiel Children’s Village - 155 (57) - 98
Other Israel projects (including fundraising) 357 1,270 (1,366) - 261
UK programmes
Mamlock House Fund 266 - (14) - 252
Ashdown Fellows 70 - (21) - 49
Israel Experience Bursaries 40 70 (76) - 34
Birthright Programme 58 40 (32) - 66
JAFI Youth Movement Support - 470 (470) - -
Reshet 50 74 (103) - 21
Other UK programmes 29 208 (229) - 8
-
2,223 2,370 (2,492) 2,101
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NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021 29
**UJIA**
## **13. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**----- Start of picture text -----**
Unrestricted Funds Restricted Funds Total Funds
£’000 £’000 £’000
Fixed Assets 60 - 60
Social Investments 1,155 364 1,519
Net current assets 3,847 2,091 5,938
Creditors due after one year (278) - (278)
4,784 2,455 7,239
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|Comparative fgures for 2020 are as follows:|Comparative fgures for 2020 are as follows:|Comparative fgures for 2020 are as follows:|Comparative fgures for 2020 are as follows:|
|---|---|---|---|
||Unrestricted Funds
£’000|Restricted Funds
£’000|**Total Funds**
**£’000**|
|Fixed Assets|66|-|**66**|
|Social Investments|454|-|**454**|
|Net current assets|3,849|2,101|**5,950**|
|Creditors due after oneyear|(456)|-|**(456)**|
||3,913|2,101|**6,014**|
Restricted funds comprise funds provided by the donor for a specific purpose or in support of a specific project. Information about some of the projects currently being supported are provided in the Report of the Trustees and further information can be made available upon request from our Registered Office.
Unrestricted funds comprise of general donations which can be used at the discretion of the Trustees in accordance with the general aims and objectives of the Charity. These include funds which have been separately identified and designated by the Trustees for specific projects of £731,000. These include £258,000 earmarked for projects in Israel, the nature of which has yet to be determined. The balance is for specific projects that have been approved by the Trustees.
The movement in designated funds was as follows:
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2021 2020
£’000 £’000
Opening balance 720 925
Received 619 422
Remitted (608) (627)
Closing Balance 731 720
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## **14. RELATED PARTY TRANSACTIONS**
Two Trustees of UJIA are Trustees of UJIA Israel, and UJIA staff act in a supervisory capacity as part of the financial control process in UJIA Israel. UJIA does not have control over UJIA Israel since UJIA acts in a supervisory capacity only. Some UJIA Israel staff act as agents of UJIA in monitoring the implementation of programmes in Israel. During the year, grants were made of £422,000 (2020 - £1,047,000) towards UJIA Israel’s monitoring and core programme costs. At 30 September 2021, UJIA owed UJIA Israel £0 (2020: £45,116) in respect of operational costs.
No payments were made to Trustees in the year for professional services. One Trustee, Jonathan Morris, is a partner in Bryan Cave Leighton Paisner LLP which did not provide any service to the Charity in the year.
During the year, individual Trustees donated a total of £61,286 (2020 - £119,435) to the Charity.
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
30
**UJIA**
## **15. PENSION SCHEME COSTS**
The Charity participates in a multi-employer final salary pension scheme, the Zionist Federation Staff Pension Scheme (“ZFSPS”). As a result it is not possible to identify the assets and liabilities of the scheme that are attributable to the Charity. The Charity also provides pensions for other pensioners who are not covered by formal pension arrangements.
The last report by the actuary of the ZFSPS covered the period to 6 April 2021. The valuation report stated that the market value of the entire scheme’s assets was £12,608,000 and that this represents 87% of the funding level required by the scheme. The report recommended a normal contribution rate of 44% for employers.
The Charity has recognised a provision in these financial statements, for additional special (deficit reduction) contributions to cover a potential deficit in the ZFSPS. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement relating to the deficit. The present value is calculated using a discount rate of 1%, which represents the interest rate available to the charity rounded up to the nearest whole per cent. The liability is shared with the Jewish Philanthropic Association for Israel & the Middle East (“JPAIME”) which is responsible for funding the pensions of those pensioners who were deferred and did not become employees of UJIA when the Charity started operations in January 1997.
The movements on the provision are:
**----- Start of picture text -----**
2021 2020
£’000 £’000
Provision at start of period 560 641
Deficit contributions paid (91) (104)
Unwinding of discount factor 1 1
Remeasurement due to change in contributions (88) (22)
382 560
Split as follows:
Due within one year 78 104
Due after one year 304 456
382 560
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Other organisations also contribute to the deficit funding agreement and the net present value of their contributions has been included in these accounts. The amounts for these included within other debtors and prepayments are £120 (2020: £358).
The UJIA also contributes to individual money purchase schemes for eligible staff members. The charge in the accounts represents normal contributions payable to the ZFSPS fund of £10,000 (2020: £27,000) and to the money purchase schemes of £76,400 (2020: £101,000).
NOTES TO THE FINANCIAL STATEMENTS | 30[TH] SEPTEMBER 2021
31
**UJIA**
## **16. COMPARATIVE FIGURES FOR PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES**
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INCOME AND EXPENDITURE
Unrestricted Funds Restricted Funds Total 2020
INCOME FROM: Notes 2020 £’000 2020 £’000 £’000
Voluntary Income
Donations 4,384 2,211 6,595
Tax refunds 206 - 206
Legacy Income 1,021 159 1,180
Investment Income
Income from trading subsidiaries (net) 116 - 116
Bank interest received 95 - 95
Other income 22 - 22
Total Income 5,844 2,370 8,214
EXPENDITURE ON:
Raising Funds 1,605 21 1,626
CHARITABLE EXPENDITURE ON ISRAEL PROGRAMMES
Galil Initiatives
Educational Infrastructure (Capital Projects) 87 149 236
Educational programmes 488 313 801
Social Welfare & Medical programmes 11 - 11
Employment & Small Business programmes 77 13 90
Other Programmes in Israel
Educational Infrastructure (Capital Projects) 402 910 1,312
Education programmes 354 564 918
Social Welfare & Medical programmes 10 24 34
Employment & Small Business programmes 23 22 45
CHARITABLE EXPENDITURE ON UK PROGRAMMES
Education programmes 1,914 231 2,145
Israel Experience 108 139 247
Research & Evaluation 65 - 65
Community Education & Awareness 871 97 968
Welfare 17 9 26
Total expenditure 6,032 2,492 8,524
NET (EXPENDITURE)/INCOME FOR THE YEAR (188) (122) (310)
Reconciliation of funds:
Funds brought forward at 1 October 2020 4,101 2,223 6,324
Funds carried forward at 30 September 2021 3,913 2,101 6,014
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INDEPENDENT AUDITORS’ REPORT | TO THE MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL | 30[TH] SEPTEMBER 2021
32
**UJIA**
## **INDEPENDENT AUDITORS’ REPORT**
We have audited the financial statements of the United Jewish Israel Appeal for the year ended 30 September 2021 which comprise Statement of Financial Activities, the Balance Sheets, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. 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 30 September 2021 and of the charitable company’s net movement in funds, including the 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 Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## **BASIS FOR OPINION**
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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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.
## **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 trustees’ 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 trustees are responsible for the other information. The other information comprises the information included in the Report of the Trustees. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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,
INDEPENDENT AUDITORS’ REPORT | TO THE MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL | 30[TH] SEPTEMBER 2021
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**UJIA**
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.
## **OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006**
- In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Trustees (which incorporates the strategic report and the directors’ report prepared for the purposes of Company Law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the directors’ report included within the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees (which incorporates the strategic report and the directors’ report).
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charity Accounts (Scotland) Regulations (as amended) require us to report to you if, in our opinion:
- adequate accounting records have not been kept by the charitable company; or
- the charitable company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **RESPONSIBILITIES OF TRUSTEES FOR THE FINANCIAL STATEMENTS**
As explained more fully in the trustees’ 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.
## **AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS**
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 auditor’s 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
INDEPENDENT AUDITORS’ REPORT | TO THE MEMBERS OF THE UNITED JEWISH ISRAEL APPEAL | 30[TH] SEPTEMBER 2021
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**UJIA**
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the legal and regulatory requirements pertaining to registered charities, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011, and other factors such as payroll taxes.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to journal entries. Audit procedures performed by the engagement team included:
Audit procedures performed by the engagement team included:
- Inspecting correspondence with regulators and tax authorities;
- Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;
- Evaluating management’s controls designed to prevent and detect irregularities;
- Identifying and testing journals, in particular journal entries posted at the year-end or with unusual descriptions; and
- Challenging assumptions and judgements made by management in their critical accounting estimates.
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 auditor’s report.
## **USE OF OUR REPORT**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an Auditor’s 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## **Adam Halsey (Senior Statutory Auditor)**
For and on behalf of Haysmacintyre LLP, Statutory Auditors 26 May 2022
10 Queen Street Place London EC4R 1AG