Company nijmber.. 05415454 Charity number.. 1109348 Scolland.. SC05119 HOLOCAUST MEMORIAL DAYTRUST HOLOCAUST MEMORIAL DAY TRUST TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Holocaust Memorial Day Trust Reference and Administrative Information Pag Reference and 2dminislralive information Tribute lo Sir Ben Helfgotl Trustees, report Independent auditor's report 44 Slalement of financial activities 48 Balance sheet 49 Statement of cash flows 50 Notes lo the finar)cial statements 52 14olocaust Memorial Day Trust Reference and Administrative Information The name of the ch8rily is the Holocaust Memorial Day Trust. Patron and Honorary Offi¢ers Patron HRH The Former Prince of Wales Honorary President We were honoured that Sir Ben Helfgoll MBE was Our Hon President for so many years. He fulfilled the role during the period of this Report and sadly passed away on 16 June 2023 Honorary Vice-President The Right Honourable The Lord Eric Pickles Trustees and Staff The work of HMDT 15 overseen by a Board of Trustees. The Truslees who served during the year arsd up lo the dale of this report are.. Chair of Trustees.. Laura Marks CBE Vice-chair of Trustees.. Treasurer.. Sir Leigh Lewis KCB Amanda King ACA HE David Ashley David Austin OBE (appointed 19 July 2022) Dr Kate Ferguson {appoinled 19 July 20221 Paul Giannasi OBE lappoinled 19 July 20221 Dr John Howells OBE MP Michael Marx Joan Salter MBE (appoinled 19 July 20221 Naved Siddiqi Tulip Siddiq MP Peter Suchet Revd. Dr Richard Sudworth OBE Ruth Herzberg-wellin Marie Van der Zyl OBE The following Truslees retired on 20 July 2022.. Hannah Lewis MBE DrJoe Mulha11 Dr Anita Peleg Danny Stone MBE Holocaust Memorial Day Trust Reference and Administrative Information Company Secretary Amanda King Staff The following were members of staff al the dale of this report.. Olivia Marks-Woldm8n OBE, Chief Executive Dr Rachel Century, Director of Public Engagement and Depuly Chief Executive Chris Carling, Senior Public Affairs Officer Louise Darbon, Senior Operations & Finance Manager Rebecca Deakin, Operations Officer Dr Toni Griffilhs, Senior Outreach Officer Pippa Harrison. Events Officer Graham Jackson, Finance and Operations Administrator Dr Anna Kalila, Operations Officer Julia Marcuson, Fundraising Manager Joseph Miller, Head of Outreach Farayi Mungazi, Senior Communications Officer Eva Oddi, Senior Outreach Officer Naomi Sheer, Executive Support Off1cer 8elhan Tribe, Senior Communications Officer Carlo Sossella supported the work of HMDT as a Gedenkdien8r. Harriet Galler and Philip Mears supported the work of HMDT as volunteers. The following individuals were employed during the year but not at the dale of this report.. Alex Blake, Gayalhiri Nadarajah and Paul O'Donnell. Principal address PO Box 61074 London SE1P 5BX Registered Office 130 Wood Street London EC2V 6DL Country of registration England & Wales Audltor Knox Cropper LLP 65 Leadenh811 Street London EC3A 2AD HoloLaust Memoi-ial Day Trust Reference aiid Administrative Information Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ Scollish Widows Bank plc 67 Morrisoii Street Edinburgh EH3 8YJ Charity Number.. 1109348 (Ellgland and Walesl.. SC051197 {Scolland) Company Number: 05415454 Holocaust Memorial Day Trust Tribute to Sir Ben Helfgott Tribute to Sir Ben Helfgott Founder Trustee and Hon. Presldent of the Holocaust Memorial Day Trust Sir Ben Helfgolt was a giant in the field of Holocaust education, commemoration, reslilulion and support for decades- and was our compass, our friend and guide. He led from the front and expected us all to live up lo his extraordinary standards. Ben was not only an exceptionally charismatic and passionate individual. He was also one who has made a lasting difference to oui" world. Born in Piolrkow, Poland, Ben was forced inlo a ghetto aged nine, and spent his formative years as a slave labourer, in a ghello, and in Buchenwald and Theresiensladl concentration camps. After liberation, Ben became one of'The Children, who were able to recuperale in Windermere, England, and start a new life in the UK. In addition to running a business and raising a family. over many decades, Ben ensured the world does not forget the Holocaust. Ben inslinclively understood that in addition lo sharing his leslimony and impacting on individuals before him. national and international legacies could only be created and sustained through the eslablishmenl and long-lerm development of organisations. He realized too thal no one organization could achieve all that is necessary. His active. engaged, meaningful involvement in the selling up and support over decades of so many UK and international organisalions is quite simply astonishing. In 2000, Sir Ben Helfgolt was invited lo be on the Steering Group advising the Government on the eslablishmenl of a Holocaust Memorial Day. Over the next few years, the Steering Group supported the development of a model of HMD that is now an international leader in Holocaust commemoration. local events run in communities around the country, with a national Ceremony providing a focal poinl,. commemorations that celltre on the Holocaust and also demonslrale that the pallerns and processes that led to it have been employed in subsequent genocides. As the Government established Holocaust Memorial Day Trust lo lake over the important duty for the nation in promoling and delivering Holocaust Memorial Day, Ben became a founder Trustee. When his term of office ended, he became our Hon President, a role he fulfilled until his death in June this year. Ben knew that we can never take slability for granted, and that we must continue to work tirelessly to ensure the Holocaust is not forgotten. And that what we leam about and from it, spurs us lo Ireal others with respect, lo be kind and generous in heart, and to be courageous in challenging prejudice. Holocaust Memorial Day Trust Trustees Report 1. Introductlon The Trustees present their Report and Financial Slalemenls for the year 1 April 2022 to 31 March 2023. Our planning and delivery of Holocaust Memorial Oay 2023 was conducted as the UK emerged from the pandemic, with uncertainties about potential further mutations of the coronavirus and uncertainties about whether or not HMD events could lake place in person or would have lo be online. 11 was also conducted againsl the backdrop of the Russian invasion of Ukraine, prompting widespread anguish about atrocities and probable crimes against humanity. and provoking concerns about the security of Holocaust siles and archives in Ukraine. Our core funding from government remained the same as in previous years in cash terms. in the context of sharply increasing costs. In the face of these challenges we were delighted still to be able to deliver very substantial national commemorations (both in person and online) and lo support thousands of local organisations lo run community-based HMD activities. We were particularly proud of our 'Light the Darkness, national moment, which captured very considerable media attention across broadcast, print, radio and online coverage. Our youth portrait exhibition was displayed both in Portcullis House and on the big screens al Piccadilly Circus. We were particularly pleased and proud that His Majesty The King marked Holocaust Memorial Day by inviting Dr Martin Stern MBE, a Holocaust suNivor, and Amouna Adam, a survivor of the genocide in Darfur, lo tea in Buckingham Palace. They mel both Their Majesties, spoke of their personal experiences, and lit memorial candles together with His Majesly The King and Her Majesty The Queen. 11 was extremely moving to see the HMD candle later in the window of Buckingham Palace, marking the Light the Darkness national moment. We were reassured that we were able to maintain our previous success in raising additional funds alongside our funding from government, without which many of our activities could not have been undertaken. 2. Impact of the pandemic al Staffing Recruiting and retaining high calibre staff continues to be a significant problem in common with many other charities and businesses in the UK. We have developed a hybrid-working policy, balancing time in the office on two core days with working from home. Staff are expected lo work a minimum of 50 % of their time in the offi￿, rising to 800/0 over the HMD period {November - February). With limited flexibility to increase salaries, we continue and have expanded our activities lo improve the terms and conditions we offer. As well as hybrid working, these include.. an extensive learning and development programme, social activities. increased annual leave to reward length of service, pension provision and an employee support programme. Holocaust Memorial Day Trust Trustees Report bl Outreach Local organisalions which mark HMD are still building back from the pandemic. Our Oulre8ch team is working hard lo encourage organisations that used lo mark HMD, but slopped in the pandemic, to restart their HMD activities. CI UK Ceremony To address the uncertainties about the coronavirus, we planned and delivered two national Ceremonies.. an in person Ceremony lor a smaller number of guests than prÈ-pandemic, and an online Commemoration. We also created an edited version of the Commemoration for local organisalions lo use within their HMD activities. 3. Key developments over the year a) Future-proofing Holocaust education and commemoration We continued our work lo incorporate artefacls into all areas of our aclivily. OLJr Ordinary Objects, Extraordinary Journeys project, funded by the Leon Greenman Foundation, IHRA and the Arts Council, has been extremely successful. The website has had over 8,000 visits and the accompanying resource more than 2,000 downloads. Our resource, D8yS to remember, which incorporates an artefacl into each of six significant days, has had nearly 1,000 downloads. b} 'Light the Darkness, national moment This national moment is becoming further embedded as a central part of the national collective cornmemoralions for Holocaust Memorial Day. This year saw buildings lil up in purple, people placed lil candles in the windows of their homes, Piccadilly Circus carried relevant images, and candles were placed in the windows of No 10 Downing Street and Buckingham Palace. 4) Revlew of HMDT activities, April 2022- March 2023 HMDT activities are based around our five strategic goals, in order lo help achieve our overall mission.. to learn from genocide. for a better future. In the following sections we report on our achievements over the past year in respect of each of the five goals. Holoca(Ist Memorial Day Trust Trustees Report a} GOAL 1-. Increasing knowledge of the Holocaust. Nazi persecution and recent genocides, illuslraled by the experiences of people who were persecuted Headline information Highly successful IExlralordinary Porlrails competition featured prominently in our activities from the national in-persoll ceremony lo Light the Darkness We sold over 1,000 commemorative HMD candles and 75 copies of Yelin's Irmina, extending our previous resource offering (this graphic novel was based on the life of the aLJthor's grandmother, an ordinary German woman who was a bystander lo the Holocausll Updated Gel Involved Guides were shared with all our key stakeholder 9roups Our theme For HMD 2023 we developed the theme, Ordinary People, and launched it at an online event in March 2022. Our theme highlighted the fact that ordinary people were involved in all aspects of the Holocaust. Nazi persecution of other groups, and in the genocides that took place in Cambodia, Rwanda, Bosnia and Darfur. Ordinary people were victims, perpelralors, bystanders, rescuers and witnesses. Our theme recognised the different choices and decisions that ordinary people made in extraordinary silualions, encouraging our audiences lo reflect on and consider how ordinary people, such as ourselves, can play a bigger part than we might imagine in challenging prejudice today. Resources We continued to provide a range of resources for HMD 2023 to support local activity organisers, cornmunity groups, local authorities, young people and schools, amongst our other stakeholder groups. For HMD 2023, we distributed over 28,000 About Ht14D booklets, more than 2,000 flame pin badges and more than 9,000 individual slickers, working together with our distribution partner, Blackdog. We also produced for the first time a branded commemorative HMD candle and sold over 1.500. Some candles were used for Light the Darkness and al the Scottish ceremony. Production of Candles enabled us lo establish relationships with new partners, such as Watford Workshop, a local charity thal empowers adtjlls with learning disabilities by providing opportunities for them lo work and learn. A second new resource, unique lo this year's theme, was Barbara Yelin's book Irmina about an ordinary German girl and woman. Before and after HMD 2023. including our impact event in March 2023, we sold 75 copies of the book. In the lead up to HMD 2023. we ran a highly successful competition IExlralordinary Portraits in which young people under 25 years old submitted portraits they had created about the Holocaust and genocide survivors after learning their life stories. Organisation of the competition involved production and distribution of accompanying materials, guidance documents and videos, amongst other resources. We also created new reSoUr￿S for teachers and schools to support the use of the Ordinary Objecls, Extraordinary Journeys website. created in collaboration with the National Holocaust Centre and Museum and the Jewish Museum of Greece, in their leaching of the Holocaust through the history curriculum Holocaust Memorial Day Trust I'rustees Report or through a cross-curricular approach. We also iipdaled our Tak8 Action and Take Part webpages, including our Gel Involved Guides for different groups, such as faith and interfaith groups, cinemas, museums and galleries, prisons, emergency services, libraries. trade unions, workplaces, universities and colleges, and local authorities. Additionally, we updated our HME) blog lemplale and added Marcel Hoffmann's life story lo our growing collection of approximately 155 life stories. Survivor en9agement We continue lo put survivors al the heart of what we do. Working closely with them and hearing their stories is a tremendous privilege, and il is why sharing their leslimonies with the country is so important lo us as an organisalion. We facililaled speaking engagements for survivors of the Holocaust and more recent genocides in schools, universilies, local councils, and government departments. 11 is gratifying lo observe that several of these survivor presentations have been followed by generous donations to HMDT. Regrettably, we have ourned the loss of a number of Holocaust survivors in recent months. including Ernest Simon and Freda Knoller, the widow of Freddie Knoller. International activities Our international work is conducted predominantly through our involvement in the International Holocaust Remembrance Alliance IIHRAI. HMDT'S Chief Executive, Olivia Marks-woldman. is a member of the UK Delegation lo IHRA, and served on the Troika of IHRA'S Committee on the Holocaust, Genocide and Crimes Against Humanity from 2018 - 2021. She continues lo serve as a member of the Committee, and as a member of IHRA'S Museums and Memorials Working Group, attending the Plenary meetings in Gothenburg and Stockholm. HMDT Partnership Group The HMD Partnership Group is facilitated by HMDT and brings together 25 national organisations working together, in the fields of genocide commemoration and education, with a view to extending the reach and impact of Holocaust Memorial Day. Many of these organisations have branches across the UK which are active in planning local HMD activities each year. This year we were delighted to welcome Generation 2 Generation as a new member of the Partnership Group. 'Short answers to blg questions, We are aware that the general public has very low levels of knowledge of specific facts about the Holocaust and recent genocides. Many public polls indicate that most people do not know what we would consider basic facts about the Holocaust. for example consistently significantly undereslimaling the number of Jewish people murdered. Over the course of this financial year, we conducted extensive collaborative work with sister organisalions in the HMD Partnership Group, lo develop an agreed list of core facts that we believe all adults in the general population should know about the Holocaust and genocide. Holocaust mel￿0￿.1al Day I'risst Trustees Report We have developed these facts into a concise document. Short answp.rs lo big questions,. Over the coining financial year we inlend lo focus on these core facts, supported by links to life stories, images and quotes fi-om individuals who were murdered or wlio survived the Holocaust and genocide. This project seeks lo reinforce learning on Ihese core basic facts, supported by encouraging greater empathy with the individuals affected. io Holocaust Memorial Day Trust Trustees Report b) GOAL 2.. To enable others lo work towards a better future by promoting a society free from hostility or persecution that is based on a person's characteristics Headline information.. His Majesty The King visited members of the UK Sudanese community Over 720,000 visitors to our website from April 2022 - March 2023, which is 8 77 % increase from the same period the previous year HMK visit to the Sudanese community Following His hAajesty The King's involvement in HMD 2023, we were asked 10 arrange for His Majesty lo meet members of the UK Sudanese community. We worked in partnership with our sister organisation. Waging Peace, lo arrange for His Majesty lo meet approximately 40 Sudanese people. The evenl took place ill March 2023, in a community centre in London. Image.. Amouna Adam, a survivor of (he genocide tin Darfur, who commemorated Holocaust Memorial Day wlth HM The KFng and The Queen Consort. infrodu¢ed His Majesty to members of her community Q Sam Churehlll Amouna said: 11 was such an honour lo meet His Majesty. I'm deeply touched by his interest in my personal story and my community at large. His decision lo meel and talk to us aboul our experiences is a source of strength and we also see it as a powerful symbol Ihal the suffering we've er7dured ov8r Ihe last 20 years will i)ol be forgotlei?. Images.. Kin9 Charlgs 111 meetlng members of the Sudanese communlty @ Sam Churchill li Holocaust Memorial t)ay Triist Trustees Report Web and other digital content.. We developed a 'Take action, web page, which provides ideas about actions people can take after marking HMD lo creale a beller future. Our 'Take part online, web page was viewed nearly 4.400 limes during April 2022 - March 2023 and our social media post lemplales resource was the ninth most downloaded item on our website, with uver 1,000 dowiiloads. We also raised awareness of the link belween climate change and mass violence in a blog we wrote in partnership with our sister charity Protection Approaches. The blog included lips on what we can all do lo combat the problem. We also released a new video aboul Nazi Persecution of LGBTQ people for LGBT Hislory Month. Volunteers: Volunteers helped with research, conlribuling to new resources, providing event support and, most significanlly, capluring data on what happened around the country lo mark Holocaust Memorial Day. Their support across all the areas of our work is very much appreciated. Updated library images and literature: This year we arranged for professional photographers to photograph the portrait workshop with the Royal Drawing School and a local HMD activity in Poole. This has provided us with professional photographs which we can use to illustrate how HMD reaches a diverse rar)ge of people through local HMD aclivilies. 12 Holocaiist Memorial Day Trust Trustees Report c) GOAL 3.. Ensure a national sense of collective commemorations to mark HMD Headline information.. Successful UK Ceremony, with soine 250 VIP guests Well-received online Commemoration, with tens of thousands of views 'Lighl the Oarkness, moment - candles in the windows of Buckingham Palace and No 10 Downing Street Extensive media coverage of HMD Plan and deliver UK Ceremony: A) Online UK Commemoration bmadcast Despite the uncertainties due lo covid, we planned and delivered a successful online Commemoration, broadcast on Thursday 28 January.11 featured filmed contributions from the Prime Minister. the Rl Hon Rishi Sunak MP, the Leader of the Opposition, the Rl Hon Sir Keir Starmer MP, leaders of the devolved nations, the Chief Rabbi, the Archbishop of Canlerbury, Senior Imam Qari Asim, Dr Adam Rutherford, Rajnish Kashyap, Dr Desmond Biddulph and Dr Gurmel Singh. For the first lime we included animated conlenl from the graphic novel. Irmina, dramalized by students from the Royal College of Dramatic Arts. The Commemoration film was viewed tens oflhousands 01 limes, though this was somewhat fewer views than last year's Commemoration film. We are reviewing how lo engage a wider audience with the 2024 UK Ceremony. Imag0s.' Online UK Commemoration bm8dc8St B) In person Ceremony We held an in-persor) UK Ceremony for approximately 250 VIP guests. While this was significantly fewer than the nearly 8000 guests that we have had in pre-pandemic times. il was the most that we could safely accommodate this year. 13 Holocaust Memorial Day Trust Trustees Report The UK Ceremony included speeches from the Secretary of Slate at the Department of Levelling Up, Housing and Communities. the Rl Hon Michael Gove MP, the Depuly Leader of the Opposition, the Ri Hon Angela Rayner MP, the Archbishop of Canterbury, the Most Revd. and Rt Hon Justin Welby, and the Chief Rabbi Sir Ephraim Mirvis. Other contributors included Adrian Lester, Rob Rinder, and Olivier Nzaramba. Images.- UK Ceremony @) Grèlnga Photography 'Light the Darkness, national moment The Light the Darkness national moment look place at 4 pm on Friday 27 January, just before the Jewish Sabbath began. It was marked in households across the country - including in the window of Buckingham Palace and in No 10 Downing Street. In addition, more than 150 major buildings lit up in the HMDT purple, including the Natural History Museum and Durham Castle. Once again. the iconic screens in Piccadilly Circus were lit up with images of portraits created by yOLJng people for our [ExtralOrdinary Portraits exhibition, as well as with photographs of survivors taken by the renowned photographer Rankin. Survivors and young people gathered lo Light the Darkness in Piccadilly Circus at 4 pm on 27 January. Imayes.- Llght the Darkness @ Clare Fntheos, Nèwcastle Mlllonnlum Brldge @ Sarah Dean. Candl• In 10 Downting Street C) 10 Downing Street 14 Holocaust Memorial Day Trust Trustees Report Their Majesties The King and Queen We were immensely honoured that Holocaust survivor, Dr Marlin Stern MBE, and Darfuri survivor, Amoun8 Adam, were invited to Buckingham Palace lo meet Their Majesties on Holocaust Memorial Day 2023. Their Majesties took tea with Martin, Amouna and HMDT'S Chairperson. Laura Marks and Chief Executive, Olivia Marks-woldman. Martin and Amouna spoke about their experiences of the Holocaust and genocide, and later lil memorial candles with Their Majesties. Im8ges.' Their Majesties. King Charles 111 and Queen Camilla, Amouna Adan7s and fvlartin Sfern O PA Support for ceremonies in Scotland, Wales and Northern Ireland For HMD 2023, HMDT Support Workers in Northern Ireland and Scotland worked with the HMD Steering Committees of those nations lo deliver their r88pective regional and national remonies. In person ceremonies took place al Belfast City Hall and at the Scottish Parliament in Edinburgh, Ihe laller allended by then First Minister Nicola Sturgeon MSP, and by the HMDT Vice-chair, Sir Leigh Lewis. In Belfasl. the Ceremony was allended by The Lord Mayor of Belfast, Councillor Christina Black., The Permanent Secretary of TEO, Dr Denis Mcmahon,. Child Survivor of the Holocaust, Eve Kugler 8EM,' Member of the Cambodian comrnunily, Den Soalh and by Rabbi David Kale MBE as well as by HMDT trustee, Paul Giannasi. HMDT slaff managed and supported the Support Workers in delivering the national ceremonies by assisting both in the preparation of, and at the ceremonies themselves. In Scotland a bespoke online ceremony was also produced by partners from the Edinburgh Interfaith Associalion, contracted by HMDT. 15 Holocaust Memorial Day Trust Trustees Report In Wales, the Welsh Government chose lo deliver an online ceremony. HMDT supported their efforts by facililaling survivors to speak as part ol the online ceremony together with the HMDT Chief Executive. Image.. Lighting the D8rkness at the Port of Glasgow, Inverclyde Councll Image.- HIAD Display at Belfast Central Llbrary Image.. School pupils participa¢e in HMD 16 Holocaust Memorial Day Trust Trustees Report Increase knowledge and raise awareness through the media: This year saw a welcome 40Q/4 increase in coverage of Holocaust Memorial Day compared lo last year, and we also secured a larger proportion ol naliorial coverage this year compared to previous years. Although we placed fewer op-eds compared lo previous years, broadLasl coverage was generally of a beller quality. On Holocaust Memorial Day itself, we were featured on.. Good Morning Britain Ihtt s'.Iltwiller.comlGMBlslatus11618893087496933379?s-20&t-fb X 3ZOBCG T9 R8YPb4vQ I BBC Breakfast BBC News ITV News Sky News memorial-da Channel 5 {hlt s.'Ilnews.sk .comlvideolnever-for -127964071 et-what-ha ened-holocaust- Other key broadcast coverage in the lead up to HMD included.. The One Show Sunday Morning Live Multiple BBC Local radio slalions There was also more sustained media engagement in the lead-up lo HMD, including coverage of the IExlralOrdinary Portraits Competition, the Moment of Silence in Parliament, and op-ed5, which helped strengthen relationships with key journalists and build interest from national oullels. Examples included coverage in The Guardian and Jewish Chronicle.. htt s."Ilwww.the commons-finall 118rdian.comlworld120221dec1111m -reco nised-the-holocaust s-to-mark-da -in-1942-when-the- htt s:Ilww.Ihe c.comlnewslnewslwe-must-never-be-com sadi -khan-at-hmd-ceremon TxeX'GL01 Ud ibov 1a￿nt-aboul41vlS10n-sa Increase knowledge and raise awareness through social media We had over 8 million Twitter impressions Ilhe number of limes our organic and promoted tweets appeared on people's screens) in January and had a reach Ilhe amount of unique accounts that saw our organic and promoted poslsl of more than 1.3 million accounts across Instagram and Facebook in January. We released a new slideshow video to promote 'Lighl The Darkness,. Holocaust Memorial Day, #Holoc8usIMemorialDay and #HMD2023 trended in the UK throughout 27 January.. 17 Holocaust Memorial Day Trust Trustees Report For you Trendlng News Sports Entertalnmeni Unlted Klngdom Ir•nds l . Trènd￿9 inEveTrls HolotaUSt MemorlHI Day 17.IK Tweets #HMD2023 •, IIAK Theet5 3. FODtb311. Trendhig Ltyche Trendiftg s￿E￿I EWt(*i 4. Only on Triitter. Trondin #FridayFeellng 9.112 Tweets S. Spotts. Trèndin9 Cal¢edo Tièndiw vdith iiswl 6. Hol￿, Tiendfftg #LlghtTheD•rkness • 3.255 T*eet5 18 Holocaust Memorial Day Trust Trusteès Report Many high profile celebrities, organisalions, politicians and influencers posted about HMD 2023 on social media, helping us lo reach a wider audience.. dThoQuttnCOThsprt￿tj￿￿Od￿YP￿￿4UstNTr￿.ot UK ) 2141XYYwy Increase knowledge and raise awareness through events We worked closely with Mr Speaker lo enable Parliament to commemorate the moment, eighty years ago, when the British government first acknowledged that the Holocaust was taking place. In 1942. the Foreign Secretary's initial announcement was followed by a spontaneous moment of silen￿. We arranged for MPS, including the Prime Minister and Leader of the Opposition, to recreale this moment of silence eighty years later in the House of Commons chamber. Seven survivors of the Holocaust. represenlalives of HMDT, the Board of Deputies and the Jewish Leadership Council attended, watching the event from the prestigious Speaker's gallery. Before the silence. Mr Speaker hosted the survivors and other guests for breakfast in Speaker's House. Image.. MPS and Survivors stand for a mom8nt of silence 19 Holocaust Memorial Day Trust Trustees Report Throughout January, a joint exhibition between HMDT and Mr Speakei. was hosted in Portcullis House, Parliament's main thoroughfare and meeting place. The exhibition included our Short Answers lo Big Questions and entries from OLII. IExlralOrdinary Portraits competition. The exhibition was shared on MPS, social media and reported in the Jewish Chronicle and Jewish News. Image.- SuNivor of rhe Geiiocide in Cambodia, Sokphal Din, stands with his portrait tn Portcullis House For HMD itself, we organised a numberofcommemor81ive events with Mrspeaker. Survivors of the Holocaust and the genocides in Bosnia and Darfur gave their leslimonies in Speaker's House to an audience of MPS and parliamentary staff. The talk was featured on BBC Radio 4's PM programme. The survivors then joined Mr Speaker and MPS for a commemorative Ceremony allended by dozens of MPS. Image.. Mr Speaker introduc85 Dr Rachel Century, John Hajdu, Smajo Beso and Debay Manees in Speaker's Hous8 20 Holocaust Memorial Day Trust Trustees Report Image.. MPS, Survivors and Representatives of HMDT pose after th8 Parllamentary Ceremony for HMD 2023. 21 Holocaust Memorial Day Trust Trustees Report dl GOAL 4.. To support individuals, organisalions and communitias across the UK lo mark Holocaust Memorial Day IHMDI profoundly and meaningfully Headllnè stats.. 4,300 local HMD organisalions marked HMD across the country (up from 3,200 in 20221 One-third of slate secondary schools marked HMD 2023 lup from one-quarter in 2022) 230/0 increase in youth or9anisalions - this category comprises youth groups, higher education and further education organisalions - marking HMD 23°/0 increase in the number of local authorities marking HMD. HMD is now marked b 78 % of all local authorities across the UK Examples of local HMD events: Holocaust SL*rvivor Eve Kugler spoke to cadets and their parents in Northern Ireland.. Eve s delivery of her experiences, quite simply, has changed the lives of the 120 young people and Iheir parenls who witnessed her presentation. The audience was made up of Army Cadets, theii. parents and adult volunteers. An emotion81 and highly Charged deliv8ry with relevance. which the cadets picked up on immediately, that was not lost on the young people. Eve's testimony of her childhood and adull exp8riences resonaled with 811 the attendees and they18ft Èhe event energised by what Iliey liad heard. Brian Sykes, Activity organiser RFCA and Army Cadet Force The University of Glasgow used Prisoner Registration Cards to reconstruct the lives of 140 young Hungarian aewish women born in the interwar period who were deported lo Auschwitz Birk8nau in 1944 and sent for fOr￿d labour in Germany.. This was my first Èime allending a Holocaust Memorial Day evenl and I found myself reflecting on the true scale of the Holocaiist. l am keen to learn more aboul subsequent genocides and stand up againsl prejudice today. Theo Frater, attendee Pupils across Manchester Hospital School sites walched the National Literacy Trust's Zoom Q&A wyth Holocaust survivor Mala Tribich, led by author Tom Palmer. In advance, they had an inlroduclory lesson giving some background to the Holocaust and Ihinkit)g of questions they might like to ask. In the week leading up lo HMD. pupils were introduced lo the inleraclive Ordinary Objects, Extraordinary Journeys website. 22 Holocaust Memorial Day Trust Trustees Report For some of our sludenls, the impaGt the Ordinary Objects, Extraordinary Journeys lessons had on them was seen through th8ir actions aftemards.. they were able to relate elements of the lesson to the story of the s￿￿1V0r interview we watched and also applied their prior know18dge of th8 Holocausl lo elements of the stories. 11 was effeclive in h81ping pupils to undersland the Holoc8llSt as an evenl thal had a significaKIl and terrible impact on ordinary people, ralher Ihan as just a dislant historical event. We will certainly use the resource in fulure leaching ol the Holocaii.sl. Tom Kelly. Lead Practitioner - Global Curriculum al Manchester Hospital School Outreach activity Overall statistics Table 7 UK country and regional breakdown of number of organisations marking HMD Percentage change 33°/0 43°/. 29°/. Region East Midlands East of England Greater London North East North Wesl Northern Ireland Scotland South East South Wesl Wales Wesl Midlands Yorkshire and Humber Channel Islands Virtual International Total 2021 2022 2023 Change 173 196 509 125 289 41 234 431 169 147 243 184 283 586 181 365 99 215 347 219 223 244 245 406 757 196 458 173 333 501 310 331 307 61 123 171 93 74 118 154 91 108 63 75°/. 42°/. 48°/0 225 246 282 36 15% 10 500/0 nla nla 4,314 10 3,212 2,802 1,112 35°/. In 2023 we saw an increase of 1,112 in the number of organisalions marking HMD. rising from 3,202 in 2022 to 4,314 in 2023 - a 350/0 increase. Of the 13 countries and regions of the UK, in which the Channel Islands and the Isle of Man are included, 12 saw double digit percentage increases in the number of organisations marking HMD, with the largest single percentage increase occurring in Northern Ireland. 23 Holocaust Memorial Day Trust Trustee5 Reporl Table ? Organisalions marl(ing HMD by Organisalion lype l Organisation Type Arts Orgaiiisalioii Business Charity Cinema Community Group Education - FE Education- HE Education- Primary Education- Seconda Education- SEN Embassy Emergency Service Faith and Inlerfaith Governrnenl departments Individual Library Local Authority Member of Parliament'UK Member of Scollish Parliament Member of Vvelsh Assembly Member of Northern Ireland Assembly Military Base Museum and Herllage Other Prison Publishers Pupil referral unit Social Care and Health Sport Trade Union Trust or Foundation Youth Organisalion 2021 2022 2023 2022-23 Dlfference 71 62 90 70 72 80 21 74 54 197 494 1051 53 7.3 81 118 15 97 109 209 518 38 23 49 46 177 406 939 24 344 37 26 -63 85 90 27 39 310 25 14 277 319 206 56 34 256 16 19 134 277 15 nla nla nla nla 45 20 102 225 24 10 189 259 nla nla nla nla nla 80 16 17 88 60 nla nla nla nla nla -19 43 12 61 59 10 13 17 10 16 18 22 28 45 22 12 27 34 49 67 18 Data only relates to Unique Primary Organisalions Elected representatives for UK Parliament and devolved nations, and military bases, were not included in this table previously Compared lo 2022 where 19 sectors saw an increase in organisations marking HMD, this rose to 20 sectors in 2023 (excluding elected represenlalive and military bases). Overall, outside our strategic areas (local authorities, Education and Youth) the number of organisalions marking HMD increased by 553 in 2023, from 1,047 in 2022 to 1,600 in 2023 Ilhis excludes the figures for elected representatives and military bases). 24 HolocaLASt Memorial Day Trust Trustees Report Schools Table 3- Overview of schools eng8ged with HMD Total number of schools marking Total number of HMD activities in HMD schools HMD 2019 HMD 2020 HMD 2021 HMD 2022 HMD 2023 686 1,144 1,255 1,605 7,986 13,300 1,619 2,090 HMD 2020 marked the 75th anniversary of the liberation of Auschwitz, and many schools Ljndertook large numbers of additional HMD activities for different year groups and in separate subject classes - hence the significantly larger number of activities in this year. In 2023. 405 more schools marked HMD than in 2022 an increase of 250/0. This was accompanied by an increase of 359 in the number of activities between 2022 and 2023 - an increase of 170/0. Table 4 UK - br88kdown of schools marking HMD Total Number of Total state Schools schools in marked UK HMD 518 1,395 90 YoofUK state , schools marklng HMD 2023 OAofUK stste schools marking HMD 2021 state schools marking HMD 2022 Primar Secondary SEN 20,795 4,189 1,546 33 25 20 PRU 348 Not calculated The number of schools marking HMD in 2023 rose in all sectors bar Pupil Referral Units where il remained unchanged. The increase both in overalls numbers, and in percentage, of secondary schools marking HMD should also be sel in the context of an increase in the number of secondary schools within the UK. 25 Holocaust Mèmorial Day Trust Trustees Report Table 5 England- breakdown ol schools inarking HMD Totsl Number I of Schools marked HMD 2023 460 1,197 83 /oof English schools marking HMD 2021 Total state schools In England /oof English schools marking HMD 2022 Change from HMD I 2022 English schools I marking HMD 2023 , Primar Seconda SEN PRU Total 19 268 32 16,791 3,458 1,005 348 21,602 35 40 30 1,747 319 The percentage of secondary schools in England marking HMD has dropped, despite an increase in the lolal number of schools marking it, becaLise of an increase in the overall number of secondary schools within England. Table 6 Integration Areas Number of secondary schools in ntegration area marking HMD Year on year change HtvlD 2018 HMD 2019 HMD 2020 13 37 64 +24 +27 HMD 2021 48 56 HMD 2022 HMD 2023 48 26 Holocaust Memorial Day TrLSSt Trustees Report Table 7 Integration Are8 8real(down Number of secondary schools that marked HMD 2020 14, Number of I secondary schools that marked HMD 2021 Number of secondary schools that marked HMD 2022 Number of secondary schools that marked HMD 2023 15 Area 8radford Blackburn with Darwen Peterborou Walsall Waltham Forest Dundee Cardiff Belfast 10 81+31" 15 'InclLJding Bradford Central Pupil Referral Unil 'includes 3 schools who posted about HMD on their social media bul where activities Coukl nol be verified In 2023 we placed less focus and resource specifically on Integration Areas which the Government has indicated il intends lo end as a focus for their work in this area. In the 162 secondary schools across the eighl integration area5, HMD 2023 was marked in 29 %. 27 Holocaust Memorial Day Trust Trustees Report Local authorities Table 8 Local Authorilies by Region/Nation Change 2021- 2022 Region HMD; 2020 , HMD., 2021 HMD 2022 HMDI 20231 Change 2022- 2023 Channel Islands 100 East Midlands 28 22 21 31 39 79 East of England 31 23 25 36 51 71 Greater London 30 29 29 31 33 94 North East 10 10 15 87 North Wesl 23 22 22 35 43 81 Northern Ireland 100 49 Scotland 18 18 14 -22 25 32 78 South East 30 25 25 43 68 63 South West 30 34 88 18 15 27 Wales 13 13 15 15 20 22 91 West Midlands 19 15 12 -20 23 34 68 Yorkshire and the Hurnber 14 19 24 79 Total 232 204 216 12 319 408 78 HMDT places a particular focus on encouraging local authotities lo hold or support civic events for HMD, thereby ensuring local govemmenl support for HMD alongside national government commitment. and also ensuring that adults across the country have a local HMD event that they can attend. We have analysed the local authority HMD events by region; the numbers of HMD arganisalions in table 1 include the specific local authorities in table 8. 28 Holocaust Memorial Day Trust Trustees Report The nuimber of local authorities that marked HMD 2023 increased cornpared lo 2022 and surpassed Ihp largel of 285 for th?. year. 2023 saw an additional 60 local authorities marking HMD, an increase of 230/. from 2022. Within these figures were 46 returning organisalions that marked HMD in previous years bul did not do so in 2022. Conversely, 24 different local authorities marked in 2022 bul did not return lo mark in 2023. With 78°/o of local authorities currently marking HMD, the strategic largel of 90 /0 by 2025 is within reach. Table 9 Local Aiithoritie.8 and Inlpgralion Areas Local Authority Belfast 2020 2021 2022 2023 Yes Yes Yes Yes Blackburn with Darwen Yes Yes Yes Yes Bradford Yes Yes Yes Yes Cardiff Yes Yes Yes Yes Dundee Yes Pelerborough Yes Yes Yes Yes Walsall Yes Yes Yes Yes Waltham Forest Yes Yes Yes Yes In 2023 the number of local authorities that participated in a HMD activity from integration areas was unchanged from previous years at 7 out of 8. The last lime there was 1000/. participation from integration areas was 2020. Dundee will feature in the HMD 2024 Engagement Strategy with a view lo achieving 100 /0 engagement from integration areas in the coming year. Youth engagement al Youth-relaled arganisalions marking HMD 2023 This year saw 8 23 /0 increase in the number of youth related organisations running HMD activities compared lo 2022, with a total of 398 youth organisalions marking HMD, an increase of 46 % cornpared 10 2021. These comprised activities noled in the tables above, in higher and further education settings, and in youth organis81ionsl groups. Organlsation type Total numberthat marked I HMD 2023 Change from HMD 2022 Higher Education Further Education Youth orgl group Total 212 +5/. +103% +19°/. +23 /0 110 75 398 29 Holocaust Memoria5 Day l-rust Trustees Report al Youth en ement ecl To increase engagement with young people (aged 25 and Linder), we launched IExlralOrdinary Portraits portrait cornpelilion open to young people in the UK, which offered young people an opportunily lo learn about and honour someone affected by the Holocaust, genocide or idenlity-based persecution by creating a portrait of them. The competition look inspiration From Ihe theme for Holocaust Memorial Day 2023 - Ordinary People and enlranls were asked lo highlight the extraordinary elements of seemin9ly 'ordinary' people. Portraits were allowed lo be submitted in any art form, provided they could be displayed digitally. After the competition closed. people were encouraged lo continue lo lake part by creating and posting portraits online using the hashtag #HfyADExtraOrdinaryPortrails. 123 young people entered, with porlrails covering a variety of themes-, Holocaust, Nazi- Persecution, recent genocides and examples of modern identily-based persecution. The youngest entrant was 10, and the oldest was 25. We received entries from all four UK nations, and from the Channel Islands. 30 winning portraits were selected by a high-profile judging panel, including the Director of the Royal Drawing School and acclaimed photographer Rankin. The panel was chaired by HMDT Iruslee, Tulip Siddiq MP. The winning portraits were launched as an exhibition on HMDT'S website, and were made available lo event organisers and venues via a Digital Display Pack. The full exhibition was shown at the start of the Online Commemoration and was on the screens al Piccadilly Circus on Holocaust Memorial Day. As noted earlier, a selection of the portraits was also displayed al an exhibition in Parliament which ran for most of January. The project resulted in an online exhibition of images which HMDT can continue to promote throughout the year, as well as a library of high-qualily photos to be used for marketing and media purposes. The images were taken by young people and shortlisted by a youth panel, so are likely lo appeal to a youth audience. We have received permission from all entrants lo use their artworks in perpeluily. This will help us lo grow a youth following, providing us with content which we can use on Instagram as well as other social media platforms. 30 Holocaust Memorial Day Trust Trustees Report Images (top left to bottom right).. A comfortable place by Hanrtah Brennan (age 24),. Helen Aronson BEM by Nancy Akuffobea (21),. Denise Uwimana by Evt&ma8 Thompson (13),. Sophari Ashley by Lucy Anderson (13) b} Youth en a emenl su ort rou Youth Consultative Grou YCG '. We worked closely with the existing members ofthe YCG.. the Scout Association, Girlguiding UK, NUS, UJS, and welcomed a new mermber, Access Sports. They worked with HMDT lo promote the IExlra]Ordinary Portraits project lo a diverse youth audience. 31 Holocaust Memorial Day Trust Trustees Report HMDT Youth Forum.. We brought an additional six volunteers lo the forLJm, which meets around four limes pei" year. All of ils members are young people aged between 18 and 26 years old, who volunteer their time to support HMDT, disLussing ideas for youth engagement and giving us feedback on youth projects. 75 Memorlal Flames The final Memorial Flames from our 2020 exhibition were returned to their owners, with a select nurnber remaining with HMDT for display al future events. This year, six of the Memorial Flames were displayed as part of the in-person Ceremony for HMD 2023. Image.. UK Ceremony @ Graii)ge Photography Materials & impact studies As in previous years, we commissioned a public awareness poll of the general public to assess their familiarity with Holocaust Memorial Day. We were delighted lo see a continuing increase in the proportion of respondents saying that they knew about HMD (up to 920/., compared lo 85°/o last yearl and in those saying that they know il well (up lo 42°/o compared to 390/0 last yearl. 32 Holocaust Memorial Day Trust Trustees Report e) Goal 5.. To be a financially sound, effective organisalion Funding We remain very grateful to the Department for Levellinq Up, Housing and Communities {DLUHCI, which continues lo support the Holocaust Memorial Day Trust by providing the great majority of our funding 1790/0 of our income in 2022-23). In addition lo their financial support, the Secretary of Stale and colleagues in DLUHC continued their long-standing support for Holocaust Memorial Day, participating at the UK Ceremony and online National Commemoration, giving advice and guidance, and championing HMD and HMDT. Financial Review Our income in the year April 2022- March 2023 was £1,133,139. Our expenditure in the year was £1,210,237. This overspend was covered by funds brought forward from the previous financial year and was considerably lower than the originally budgeted overspend. Our original budget allowed for reserves lo be ulilised up lo £94,000 but, due lo savings from staff vacancies, a stronger than expected fundraising year and significant efforts by our staff team, we managed the reduce this figure. We ended the year with £179,961 carried forward into the next financial year. This is within the Charity Commission's recommended guidelines. Fundraising Slrale We continued lo follow our Board approved fundraising strategy, increasing our applications lo trusts and foundations, continuing lo seek support from individual supporters and philanlhropisls and continuing lo seek support from community and online fLJndraising. We were particularly pleased lo be awarded grants from each of the UK'S devolved adminislralions. Fundraisin com liance HMDT is registered with the Fundraising Regulator, and is committed to complying fully with its requirements. Activil We were successful in raising some £36,905 online from community supporters who use our resources and materials in their local HMD activities, andlor who registered to view our online commemoration. Over the year we raised an additional £1 OK from on-line donations. We piloted an initiative to sell memorial candles for our Light the Darkness moment. This was successful in raising the profile of the Light Ihe Darkness moment, and covered ils 33 F4olocaust Memorial Day -frust Trustees Report costs. Wliile il did not bring in additional funding in its first year, we believe it is likely to do so in the future. For the first lime, we held a small dinner for high-nel-worlh supporters and potential supporleiE al the House of Lords. We are extremely gralef1511o our F4on Vice President, Lord Pickles, for hosting this evenl, and lo all those who allended. We also developed our Friends of HMDT programme. We started the year with 16 Friends and finished the year with 45 regular supporters. Over this year, we made six successful applications lo Trusts and Foundations. Of the successful applications, two grants are mulli-year and will enable us to increase our outreach work with new sectors including minority faith communities and workplaces, prisons and places of cullure. We worked in partnership with the National Holocaust Centre and MLiseum and with the Jewish Museum of Greece lo secure three grants lo develop and launch Ordinary Objects Extraordinary Journeys, an interactive Holocaust education website. Ensuring sound governance Trustees Trustees are appointed initially for a three-year term and may be reappointed for one or, in certain circumstances, two additional temis. New Trustees are recruited by open advertising, supported by other methods of search, and potential candidates are inteNiewed by members of the Finance and Operations sub- committee of the Board. The Board of Trustees meets at least six times each year, in addition lo meetings of Board sub-commillees which are held as required. Trustees held an in person 'away day. in December 2022. Sub-committees of the Board meet regularly to oversee the work of the Trust. The Outreach Committee oversees our progress towards achieving Goals 1 and 4 (increasing knowledge, supporting people lo mark HMDI. This year their focus has been particularly in support of our Short answers to big questions initiative, and the analysis and development of local HMD events. We are delighted lo benefit from two non-truslee members of this Committee, Liz Arif-Fear and Yusuf Patel. The Extemal Affairs Committee oversees our progress towards achieving Goals 2 and 3, in particular the development of the UK Ceremony and Light the Darkness. The FInarI￿ and Operations Committee ensures our progress to achieving Goal 5.. it reviews key financial reports including Annual Budgets and Quarterly Management Accounts, and seeks to ensure that HMD has strong financial management systems in place. It also reviews staff pay, including pay for senior staff. The Fundraising Committee supports progress towards achieving Goal 5, in particular to develop income streams and fundraising projects. We are indebted to non-Truslee members John Maxled and Helen Varma. 34 Holocaust Meinoi-ial L)ay Trusl 'rrustees Report Our klolocausl Survivors, Legacy Group and Genocide Survivors, Consullalive Group are both chaired by Trustees. These Groups meet regularly through the year to ensure suNivor input to key org8nis81ional mallers. HMDT'S Trustees are expert and generous with their lime and guidance. and we remain hugely gralelul lo them. HMDT'S TrLlStee Board is chaired by Laura mai.ks CBE, who sleers HMDT with energy, crealivily and wisdom, and the Board is sincerely grateful lo her for her commitment. The Board would also like lo give particular thanks to the other Honorary Officers, Sir Leigh Lewis and Am8nda King, and Commillee Chairs, Michael Marx, David Ashley and Danny Stone lunlil July 20221 / Paul Giannasi (Sin￿ March 2023). Chan e of Trustees During this financial year Tulip Siddiq MP and Ruth Wellin slood down on reaching the end of their eligible periods. Trustees wish lo place on record our considerable gratitude to these Iruslees for their support and conlribLJtions. We were delighted to appoint Taiwo Owatemi MP as an incoming Trustee. Trustees, ex enses & com administration Costs relating to the governance of the charity are kept lo a minimum. Trustees, expenses were minimal due lo having meetings online, and an inlernally-faoililaled trustees away day" AIS Trustees give their lime freely and generously. No Trustees were remunerated during the year {2022123 £nill. Details of Trustee expenses are disclosed in note 8. Ke mana emenl ersonnel The Trustees have delegated the day-lo-day management of HMDT to the Chief Executive. The Trust has the great good fortune lo be led by a dynamic and inspirin9 Chief Executive. Olivia Marks-woldman OBE, and by an oulslanding Deputy Chief Executive, Dr Rachel Century, who are supported by an excellent and committed staff team. We are grateful for the hard work and achievements of the staff team during the year. Trustees monitor the Trust's activities against ils agreed goals at regular Board and sub- committee meetings, and participate in an annual Trustees, away day. Alrnosl all of our Trustees are also members ofal least one HMDT sub-committee, helping to shape our work in detail. Targets are reviewed annually and updated where appropriate. Our strategy is sel out on our website in a clear summary so that all of OLJr stakeholders are able to understand and identify with our organisalional aims and goals. Throughout the period under review HMDT has worked to ensure il operates effectively., follows good practi￿ in all matters (including complying with the Charity Governance Code endorsed by the Charily Commission),. provides value for money., and seeks 10 8nsure that our business and rnanagement practices are safe and effective. We are members of the National Council for Voluntary Organisations, and the Chief Execulive is a member of the Association of Chief Executives of Voluntary Organisations. We have conducted extensive work to update consents and procedures to ensure 35 Holocaust Memni'ial Day Trust l-rLlStees Report Lompliance with GDPR guidelines. We conlinue in our efforts lo further develop our data compliance. Risk mana ement Trustees regularly review the organisational risks facing HMDT, and manage them in the following ways". Regular Trustee Board meetings and Trustee commitlee meetings where financial, operational and strategic risks are considered., The maintenance of a Risk Register which is regularly reviewed by the Finance and Operations Commillee., An annual Trustee Away Day lo consider strategic topics., Establishment of policies, systems and procedures to mitigate risks,. Implementation of procedures designed lo minimise or manage any potential impact on the charity should those risks malerialize. Key strategic risks include the following.. 11 As Holocaust survivors reach the end of their lives, there are fewer survivors able lo contribute lo our work leg to act as media spokespeople, and add lo the development of our resources). There is a risk as a result that our work will become less effective and attract less interest. The implications of survivors passing away was addressed in our updated organisational strategy, 2020-2025, and is being addressed through our organisalional work as noted earlier in the Report. Our 'future-proofing' work includes the development of the Ordinary Objects, Extraoi'dinary Journeys project and other work to highlight and educate about artefacls. Trustees also address this by holding regular meetings of the Legacy Consullalive Group to ensure that Holocaust suNivors and refugees can contribute at a governance level. This risk is also addressed operationally through a range of measures including developing life stories of people who were targeted for persecution, by conveying these life stories in a variety of ways, by regular staff consultation with Holocaust survivors. and by involving survivors in all HMDT activities and events. 2) An ongoing financial risk is that the UK Government may not renew or may substantially reduce its grant lo HMDT, which would imply a loss of Government commitment to Holocaust Memorial Day. This is addressed by having a close working relationship with both ministers and senior officials at DLUHC, and through regular reporting, operating erfeclively, providing value for money, and demonslraling the impact that HMD has on those who attend our national and local activities. 3) A further financial risk is that as we have become a fundraising organisation Government support is reduced, and we lose our intimate relationship with Government. This could result in a perception more widely that the Government is less committed to HMD itself, and of HMD being perceived as less significant than il currently is. This is miligated by our fundraising policy set by our Board, and by the many ways in which we seek to maintain strong and collaborative relationships with both ministers and officials in our sponsor Ministry, DLUHC. 36 Holocaust Meinorial l)ay Trust Triistees Report 41 A further risk is Ilial the general public will fail to Inaintain interest and engagement in Holocaust Memorial Day. This is addressed by Ilie idenlificalion each yo.ar ol a new theme for HMD, and by the creative ways in which the HMDT s12ff team develop programmes of engagement. It has been further addi"essed by the development ol Ihe national moment, 'Lighi the Darkness,, to engage even more widely and ensure a national momenl of collective commemoration. 51 An additional risk is that stakeholders fail lo understand the rationale for why HMD commemorates only certain specific genocides in addition to the Holocaust li.e. those in Cambodia, Rwanda, 8osnia and Darfur). This is addressed Ihrou9h information on our website and OLir external communications aclivilies. Our revised strategy also addresses this through having extended our willingness lo comment on more recent atrocities, such as the treatment af Rohingya Muslims, which may in future be regarded as genocide. These are all real and growing risks. We are addressing them through seeking to be impacl-focused in all we do, and ensuring that Ihroijgh all our a¢livities people who engage with HMDT can learn more about the Holocausl and recent genocides, increase the￿r empathy and lake action lo improve society. Audlt An independent audit of the Financial Statements for Ihe financial year ended 31 March 2023 was carried out by Knox Cropper LLP. Legal & HR HMDT now obtains specialist HR advice and guidance from HR Services Partnership (now taken over by and known as Worknesl). Our employee support programme is provided by BUPA. Reserves policy The core ftjnding for HMDT is provided by the Department for Levelling Up, Housing and Communities specifically for the objectives set out in our governing documents. Although the funding does not specially provide for the creation of reserves, DLUHC is commilled lo following the good practice recommended by the Charity Commission, given in particular that the liming of the allocation of our annual grant leaves a funding gap during April and May each year. 37 HolocaLlSt Meinori¢il lJ¢ly Trust Trustees Report The Board of TrLlStees has accordingly adopted a reserves policy under which reserves are.. reslriclp.d to the funds needed for our ongoing working capilal requirements, and sufficient to enable HMDT to meet its conlr2clual and slalutory obligations in the Èvenl of our having lo cease, or subslanlially aller, the way iri which we operate. The current reserves policy was reviewed by Ihe Board of Trustees in June 2020. Following the review, the Board adopted a higher minimum reserves largel of £155k which Ihe charity exceeded at 31 March 2023.11 has been agreed that this level will be reviewed and increased for future years. Total free reserves available for Ihese purposes al 31 March 2023 amounted to £172,836 12021122 - £252,747). Goin concern HMDT received a one-year grant from DLUHC for the year April 2022-March 2023, and was invited to apply for a further one-year grant of the same amount for the year April 2023-March 2024. Grant expenditure is monitored closely throughout the year, with Trustee oversight exercised via the Finance and Operations Committee and at full Trustee Board meetings. We report regularly lo our liaison advisor al DLUHC throughout the year on the grant amd our activities and have a close relationship with officials and Ministers in DLUHC. The Trustees are confident that this support will continue beyond March 2024. We believe HMDT is a going concern based on the following facts,. The £900k grant from DLUHC lor 2023-24 is now in place,. we received the initial 50 % of £450k in July 2023, with the remaining 50°/0 due in October 2023. This grant covers the vast majority of our core costs and the delivery of HMD 2024. We have received indications from DLUHC that we will receive a grant of £900k for 2024-25. We are confident of our ability to continue lo secure fundraising from both individuals and organisalions, including Trusts and Foundations, and we expect also that we will continue to receive grants from the devolved adminislralions lo support our work in Scotland, Wales and Northern Ireland. Certain areas of our expenditur8 could be reduced if we were unable to achieve our largel for fundraised income.. these include the National Momenl, community projects and public affairs events. 38 HoloLaust Memorial Day TrLlSt Trustees Report Ensuring that HMDT is a good employer and maintains best practice in personnel, financial and administrative systems in line with best practice guidance and c￿r￿ent legal requirements Staff HMDT'S staff team is its greatest asset., staff hav8 worked exceptionally hard lo enslire that, despite the uncertainties as we emerge from the pandemic, HMD has mainlained its impact, making a difference lo what people know about the past, feel about others today, and do lo create a beller future. The Board of Trustees is immensely grateful to all members of the staff team, and thanks them sincerely for their energy, commitment, creativity and passion. Staff are provided with regular appraisals, support and supervision and training opportunities. This has continued as we emerge from the pandemic, with staff working in hybrid fashion. Our staff learning and development programme has continued lo evolve., staff allended al least nine sessions including a bespoke skills workshops. As noted above, HMDT has an Employee Assistance Programme. Additionally, slaff enjoy many organisational social occasions {eg a summer picnic) lo make sure HMDT is a good and enjoyable place lo work. Remuneration pollcy Remuneration for staff is set via guidance from the NJC. and benchmarking with charities of a similar size. 11 is regularly reviewed by the CEO. Senior Operations and Finance Manager and by the Finance and Operations Committee. The remuneration of the Chief Executive is set by the Chair and Trustees on the Finance and Operations Committee. We have a Performance Related Pay policy and process. Maintaining an effective office environment HMDT has full Employer's Public Liability and contents insurance and has not made any claims in the year under review. Diversity and Incluslon The Trust is strongly and actively committed to advancing diversity and inclusion within all of its aclivilies. 11 aims lo provide a working environment and culture which recognises and values differences. All staff have a responsibility actively lo promote diversity and inclusion, and tackle discrimination. Dedicated work to become more inclusive has taken place over the past year., including Iraining and improved recruilmenl practices. 39 Holocaust Memorial Day Trust Trustees Report Being an effective organisation acl slud An impact study which we commissioned was undertaken by Sheffield Hallam University in 2014-16. Its key findings demonslraled Ihal HMD has a sigllificanl impact on those who allend HMD activities, making a difference lo what they know (about the Holocaust, Nazi Persecution and more recent genocidesl, what they feel about other people, and what they actually do.. 70°/0 of respondents fell Ihal, following participation in HMD, they were more aware of the causes and conditions that can lead lo genocide 660/0 of respondents reported that HMD was responsible for them feeling more syrnpalhelic toward people from different backgrounds 93.10 of respondents look some form of action as a result of attending an HMD event. This study helped lo inform our operating strategy and ils findings are regularly considered. We have no reason lo believe that they would be significanlly different today. We have ambitions to commission a further impact study, bul il would be expensive lo run it robustly, including with a longitudinal elernenl, so Ihis is unlikely to happen in the next financial year. In addition, we invited HMD activity organisers lo let us know the impact of their HMD 2023 aclivilies. Comments included the following.. Having marked HMD many times in the past, I found this years theme of 'Ordinary People, particularly impaclful. Through events I held myself and events l attended, I think many people connected wlth this event and understood Ihe humanity and individual slori8s of those affecl&d by the Holocaiist and siibseqiient qenocides. Lucy, online and in-person HMD activity attendee I was inspir8d by the event we organised, because it brought people together from so many different communities, across the age-groups. Ed Pawson, HMD activity allendee I m always moved by events of this nature. It inspired me to have conversations with friends and family. Chris Slee, who allended HMD activities and took parl in Light the Darkness It inspired me to be an activist in anti-genocide movements and to understand the valLie in lalliing lo and lisleiiii?g to sli￿1V0r$. Robyn Bradbury, who attended an online HMD aclivily, walched the UK Online Commemoration and took part in Light the Darkness 40 Holocaust Memorial Day Trust Trustee5 Report 11 reinvigoraled my unsuccessful efforts to know my falhers Holocausl history. Miraculously Ive just received a letter containing much of Ihis after very tnany years of .searcliingll Tim, HMD activity allendee I notlC8d that the number of events and people altending has increased greatly this y88r and am interested to see how holding Ih8S8 events helps to bring communities tog8ther. They offer a chance for people to have more intimate and meaninglul coiiversalioris logether which deepens the Gonnections belween (is. Christine Abbas, who allended HMD aclivilies, watched the UK Online Commemoration and look part in Light the Darkness It had an enormous imi)ai".l and Inade me r?sk niy,%L,If Iiow I cai? Inahe a differeiii.'é Suzie Almond, who watched the UK Online Commemoration Trustees, responsibilities statement The Trustees (who are also directors of Holocaust Memori81 Day Trust for the purposes of company lawl are responsible for preparing the Trustees, Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Company law requires the Trustees to prepare financial slalements for each financial period, which give a true and fair view of the stale of affairs of the charitable company and of the ir)coming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial slalemenls, the Trustees are required to.. select suitable accounting policies and then apply them consislenlly.. obseNe the methods and principles in the Charity SORP., make judgements and accounting estimates that are reasonable and prudenl., slate whether applicable United Kingdom Accounting Standards have been followed, subject lo 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 operation. The Trustees are responsible for keeping adequate a¢Gounling records Ihal disclose with reasonable accuracy al any lime the financial position of the charitable company and enable them lo ensure that the financial stalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 41 Holocaust Memorial Day Trust Trustees Report Each of the TrLSslee.s confirms Ilial.. so far as the Trustee is aware, there is no relevant audil inforinalion of which the charitable company's auditor is unaware., and the Trustee has taken all the steps that helshe ought lo have taken as a Trustee in order lo make himselflhersell aware of any relevant audit information and lo establish that the charitable company's auditor is aware of Ihal informalion. This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. The Trustees regularly review the major risks lo which the charity is exposed, and forms policies and procedures lo alleviate any such risks. Trustees are provided with appropriate Indemnity Insurance. This report was approved by the Trustees on 21 September 2023 and signed on their behalf Laura Marks CBE Amanda King ACA Treasurer - Trustee Chair- Trustag 42 Holocaust Memorial Day Trust Independent Auditors, Report to the Menibers of Holocaust Meinorial Day Trust Oplnion We have aLJdiled the financial slalemenls of the Holocaust Memorial Day Trust (the 'cliarilable company'l for the year ended 31 March 2023 which comprise the slalement of financial activities. the balance sheet, statement of cash flows and i)oles lo the financial slalemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparalion is applicable law and Uniled 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 Praclicel. In our opinion, the financia5 slalernenls.. give a true and fair view of the slate of the charitable company's affairs as at 31 March 2023 and of ils incoming resour￿$ and application of resources, including its income and expenditure, for the year then ended., have been property prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scollandl Act 2005 and regulations 6 and 8 of the Charities Accounts Iscollandl Regulation 2006 las amended). Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS IUKII and applicable law. OLJr responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the Financial Reporting Council's {FRC) 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 lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively. may cast significant doubt on the charitable cornpany's ability lo continue as a going concern for a period of at leasl Iwelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Iruslees with respect lo going concern are described in the relevant sections of this report. 43 Holocaust MÈn)orial ijay Trubt Independent Auditors, Report to the Members of Holocaust Men)orial Day TrLlSt Other information The olher information comprises the information included in Ihe Trustees, report, other than the financial statements and our audilor's report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any forni of assurance conclusion Ihereoii. In connection with our audit of the financial statements, our responsibility is lo read the other information and, in doing so, consider whelher the other information is materially inconsislenl with the financial slalements or OLir knowled9e obtained in the course of the audit or otherwise appears lo be materially misslaled. If we identify such material inconsistencies or apparent material misslalemenls, we are required to determine whether there is a malerial misstatement in the financial statements or a malerial misslalemenl of the other inform21ion. If, based on Ihe work we have performed, we conclude that there is a material misslalemenl of this other information, we are required lo report that fact. We have nothing to report in this regard. Opinion on other mallers prescribed by the Companies Act 2006 In our opinion, based on Ihe work undertaken in the course of the audit.. the information given in the trustees, report, which includes the directors, report prepared for the purposes of company law, for the financial year for which the financial slalements are prepared, is consislenl with the financial slalemenis., and the directors, report included within the Iruslees, report has been prepared in accordance with applicable legal requirements. Matters on which we are reqLTrired to report by exception In the light of the knowledge and unde￿landing of the charitable company and ils environment obtained in the course of Ihe audit, we have not identified material misslalemenls in the directors, report included within Ihe trustees, report. We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting recor(Ss have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the 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. Ihe trustees were not entitled lo prepare the financial slalemenls in accordance with the small companies regime and lake advantage of the small companies, exemption 44 Holocaust Meryiorial Day I'rust Independent Auditors, Report to the Members of Holocaust Memorial Day I"rust from the requirement lo prepare a Strategic Report or in preparing the Report of the Directors. Responsibilities of Trustees As explained more fully in the Trustees, respon5ibililies slalemenl, Ihp Trustees {who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of Ihe financial slalemenls and for being satisfied Ihal they give a true and fair view, and for such internal control as the Trustees determine is necessary lo enable the preparation of financial statements that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial slalements, the Trustees are responsible for assessing the charitable company's abilily lo continue as 8 going concern, disclosing, as applicable, malters related lo going concern and using the going concern basis of accounting uiiless the Trustees eilher intend lo liquidate the charitable company or to cease operations, or have no realistic allernalive but lo do so. Auditor's responsibilities for the audit of tho financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls 8$ a whole are free from material misslalemenl, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS {UKI will always delecl a material misstalemenl when it exists. Misstatements can arise from fraud or error and are considered rllalerial if, individually or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users taken on the basis of these financial slalemenls. 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 fraud. The extent to which our prO￿dureS are capable of detecting irregularities, including fraud is detailed below: The Charitable Company is required lo comply with charity law and, based on our knowledge of ils activities, we identified that the legal requirement to accurately account for restricted funds was of key significance. We gained an understanding of how the charitable company complied with its legal and regulatory framework, including the requirement to properly account for restricted funds, through discussions with management and a review of the documented policies, procedures and controls. The audit team, which is experienced in the audit of charitable companies, considered the charitable company's SLJsceptibility to material misslatemenl and how fraud may occur. Our considerations included the risk of management override. Our approach was to check that all restricted income was properly identified and separately accounted for and to ensure that only valid and appropriate expenditure was charged lo reslricled funds. This included reviewing journal adjustments and unusual Iransaclions. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.org.uklauditorsresponsibilities . This description forms part of our auditor's report. 45 HoloLaust Memorial ljay Trust Independent Auditors, Report to the Members of Holocaust Memorial Day Trust Use of our report This report is made solely lo 1118 charilable company's Trustees, as a body. in accordan with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken, so that we might slate lo the chai"ilable company's Trustees those matters we are requii'ed lo stale lo them in an auditor's report and for no other purpose. To the fullest extenl permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's Trustees as a body, for our audit work, for this report or for the opinions we have formed. 11 October 2023 Simon Goodridge, Senior Slalutory Auditor For and on behalf of Knox Cropper LLP, Statutory ALJditor 65 Leadenhall Street London EC3A 2AD 46 Holocaust Memorial Day Triist Stateineiit of Financial Activities ISOFAI For the year ended 31 March 2023 2023 2023 2023 2022 Restricted Unreslricled Total l-otal Notes Income from,. Donations and grants Other income 122,931 1,000,699 1,123,630 13,003 13,003 1.144,266 877 Total income 122,931 1,013,702 1,136,633 1,145,143 Expenditure on: Cost of raising funds Fundraising costs 51.126 51,126 51.126 45,876 45,876 Charitable activities Goal 1 Ilncrease Knowledge) Goal 2 (Work lo a Belter Future) Goal 3 (National Commemoralionl Goal 4 (Outreach) 239,898 183,503 430,724 185,373 239,898 183,503 430.724 308,304 165,371 132,862 410,773 331,983 122,931 Total expenditure 122,931 1,090,624 1,213,555 1,086,865 Net income Ilexpenditure) for year 176,9221 {76,922) 58,278 Funds brought forward Funds carried forward 257,059 180,137 257,059 180,137 198,781 257,059 All activities are derived from continuing operations. All recognised g8ins and losses are included in the Statement of Financial Activities. The notes on pages 51-60 fomi part of these financial statement 47 Holocaust Memorial Day Trust Balance Sheet As at 31 March 2023 Notes 2023 2022 Fixed assets 10 7,301 4,311 Current assets.. Debloi's Cash at bank and in hand 53,347 282,676 336,023 25,912 390,717 416,629 Creditors.. amounts falling due within one year 12 {163.1871 (163.881) Net current assets 172,836 252,748 Net assets 180,137 257,059 Represented by". Reslricled funds Unreslricled funds 180,137 257,05g Total Funds 180.137 257,059 The notes on pages 51-60 form part of these financial statements. Approved and authorised for issue by the Trustees on 21 September 2023 and signed on their behalf by.. Laura Marks OBE Chair- Trustee Holocaust Memorial Day Trust Registered Company Number.. 05415454 (England and Wales) Scotland SC05119 48 Holocaust Memorial Day Triist Statement of Lash Flows For the year ended 31 March 2023 2023 2022 Notes Cash flows from operating activities.. Net cash provided by lused inl operating activities 1103,825) 110,951 Cash flows from investing activities.. Investment income Purchase of tangible fixed assets Net cash (used inl provided by investing activities 1,220 5,437) 14,2171 128 -14,1021_ {3,9741 Change in cash and cash equivalents in the year 1108,041) 106,977 Cash and cash equivalents brought forward 390,717 283,740 Cash and cash equlvalents carried forward 282,676 390,717 49 Holocaust Memorial tjay Tnist Statement of Cash Flows fr-or the year ended 31 March 2023 Notes to the statement of cash flows for the year to 31 March 2023 A Reconciliation of net movement in funds to net cash provided by {used iiil operating activities 2023 2022 Net movement in funds las per the statement of financial activities) Adjustments for- Depreciation charge Investment income Profiilloss on disposal of fixed asset {IncreasellDecrease in debtors Increasel(Decreasel in creditors Net cash provided by (used in) operating activities (76,9221 58,278 5,941 (1,220) 13,4951 {27,435> 7.754 1128) 11Q.1101 55,157 110,951 1103,825} 8 Analysis of cash and cash equivalents 2023 2022 Cash at bank and in hand Total cash and cash equlvalents 282,676 282,676 390,717 390,717 C Analysis of changes in net debt Cash and cash equivalents Al 1 sl April 2022 Other non- cash changes At31sl March 2023 Cash flows Cash 390,717 390,717 {108,041) {108,0411 282,676 282.676 50 Holocaust Memorial Day Trust Note_s to the Financial Staternents For the year ended 31 March 2023 Principal Accounting policies summary of the principal accounting policies, all of which have been applied coiisislenlly throughout Ihe period is sel out below. 1.1 Statutory information Holocaust Memorial Day Trust is a charitable company limited by guarantee and is inLorporaled in Ihe United Kingdom. The registered office address is 130 Wood Street, London, EC2V 6DL. 1.2 Basis of accounting These financial statements have been prepared for the year lo 31 March 2023 presented in sterling and rounded lo the nearest pound. The financial statements have been prepared under the historical cost convention with items recognised al cost or transaction value unless otherwise slated in the relevant accounting policies below or the notes lo these financial slalemenls. The financial slatemenls have been prepared in accordance with Accounting and Reporting by Charities.. Sialement of Recommended Practi￿ applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffe¢live 1 January 2019) (Charities SORP FRS 102 second edition), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The charity conslilutes a public benefit entity as defined by FRS 102. 1.3 Assessment of going concern The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The Trustees have made this assessment in respect to a period of one year from the dale of approval of these financial statements. The Trustees of the charily have concluded that there are no material uncertainties related lo events or conditions that may cast significant doubt on the ability of the charity lo continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet ils liabilities as they fall due. The Department of Levelling Up, Housing and Communities has provided grant funding for the year lo 31 March 2023. A granl of £gOOk has been awarded for 2023-24. The Trustees are confident that this support will Gonlinue beyond March 2024. 51 Holocaust Memorial l)ay I'rust Notes to the Financial Statements For the year ended 31 March 2023 We are confident of our ability lo continue lo secure fundraising from both individuals and organitsalions, ine.ILJding Trusts and Foundations. and we expect also that we will continue to receive grants from the Devolved Nalioiis lo support our work in Scotland, Wales and Northern Irelaiid. Should the grant funding reduce, w@ would look lo reduce our expenditure accordingly. The financial statements of Holocaust Memorial Day Trust have been prepared on a going concern basis. 1.4 Tangible fixed assets Tangible fixed assets are slated at cost less depreciation. DepreGiation is provided at rates calculated to write off the cost of fixed assets. less their estimated residual value, over their expected useful lives on the following bases-. Computer and office equipment 3 year straight line Items costing more than £500 are capilalised. 1.5 Fund accounting Unrestricted funds comprise acctjmulaled surpluses and deficits on general runds. They are funds which are available for use al the discretion of the Trustees in furtherance of the general charitable objectives. The charily s core grant from DLUHC is subject lo specific terms and conditions. However, all of the Charity's activities fall within the scope of the grant and therefore it is presented as unrestricted income. Restricted funds comprise income received lo be used for specific purposes within the charily's overall objectives. 1.6 Income recognition Donations, grant income and other voluntary income are credited to the stalemenl of financial activities during the appropriale financial period. Grant income receivable represents the total sums due to HMDT in respect of its activities for the accounting period under review. Any granl funding received prior lo the period end dale that relates lo a future accounting period is included in deferred income. Inleresl on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon nolificalion of the interest paid or payable by the bank. 1.7 Expenditure recognltlon Expenditure includin9 irrecoverable VAT is ¢harged to the slalemenl of financial activities on an accruals basis. 52 Holocaust M&.morial Day Trust Notes to the Fiiiaiicial Statements For the year ended 31 March 2023 Resources expended comprise the costs of charitable aclivilies, which comprise expenditure ori the charity's primary charitable purpo$2s, i.e., Increase Knowledge, Work To a Better Future, National Commemoration, and Outreach. These include SLlPPOrt costs: which represent the costs incurred by staff directly providing support lor the charily's programmes. Support costs include management, finance, HR, and IT as well as Governance costs which comprise the costs which are directly allribulable lo the management of the charity's assets and the necessary legal and organisalional procedures for compliance with statutory and governance requirements. Costs that are directly altribulable to specific activities are allocated to the charitable activities directly. Other costs including siaff costs are apportioned lo the groups of costs listed above on the basis of time spent. Other non-direclly atlribulable costs are allocated on the basis of apportioned staff lime. 1.8 Pensions Following completion of their probationary period, employees of the Trust are enlilled lo join The Holocaust Memorial Day Trust Group Personal Pension Plan, a defined contribution pension scheme. Employees joining the pension scheme, operated by Aviva plc, contract directly with the insurance company. The Trusl makes 2 contribution of 5°/0 salary and employee contributes al least 30/0 salary. The Trust acts as agent in collecting and paying over employee conlribulions. 1.9 Operating leases Leases for serviced accommodation are classified as operating leases. Rental charges are charged on a slraighl line basis over the term of the lease. 1.10 Debtors Debtors are recognised at their settlement amount, less any provision for non- recoverabilily. Prepayments are valued at the amount prepaid. 1.11 Cash at bank and in hand Cash at bank and in hand represents such financial statements and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. 1.12 Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be me8sured or estimated reliably. Creditors and provisions are normally recognised at their setllement amount after allowing for any trade discounts due. 53 Holo¢.aiist Memorial Dily Trusl Notes to the Fiiiancial Statements For the year ended 31 March 2023 2 Donations and Grants 2023 2022 Unrestricted Funds Grant from Department of Levelling Up, Housing and Communities IDLUHC) Donations Legacies Total Unrestricted Funds 900,000 900,000 100,699 90,353 35,OOQ 1.025,353 1,000,699 Restricted funds Grants from Devolved Nations Grants from Trusts and Foundations Total Restricted Funds 52,500 70,431 122 931 47,596 71,317 118,913 Total Donations & Grants 1,123,630 1,144,266 3 Other income 2023 2022 Bank Interest receivable Other income Total 1,220 11,783 13,003 128 749 877 Analysls of Expenditure Current Year 2023 Cost of raising funds Fundraising Costs Restricted Unrestricted Total 2023 51,126 51,126 Activities Undertaken Directly (£) Governan¢e other (Note 6) (£1 Total Expenditure (Note 51 {£1 (£1 Total Goal 1 Increase Knowledge Goal 2 - Work to a beller future Goal 3 - National Commemoration Goal 4 - Outreach 187,233 3,769 48,896 239,898 239.898 141,005 3,769 38,729 185,503 185.503 380,531 122,931 116,298 122.931 825.067 5,654 44,539 430,724 63,421 122 931 185,373 308,304 195,585 122,931 1,039,498 1,162.429 430,724 5,654 18,846 54 Holocaust Memorial Day Trust Notes to the Finanr.ial Statements For the year ended 31 March 2023 Prior Year 2022 Cosl of raising funds Fundraising Cosls Restricted Unrestricted Total 2022 45,876 Activities Undertaken Directly 1£) Governance INote 5) 1£) Other (Note 61 {£} Total Expenditure {£) Total Goal 1 Increase Knowledge Goal 2- Work lo a better future Goal 3 - National Commemoration Goal 4 - Outreach 123,337 2,720 39,314 165.371 165,371 97,607 2,720 32,536 132,862 132,862 365.674 4,080 4,080 13.600 41.019 410,773 410,773 45,849 118,913 213,070 331,983 158,718 118,913 967,952 1,086,865 118,913 163,138 118.913 795,632 Governance costs 2023 2022 Audit fees A￿o￿ntIng fees Lega1 fees and other prof fees Trustees, and meeting expenses Trustee training and development Bank charges Total 8,760 1,800 4,289 2,779 7,992 2,887 487 2,076 158 1,218 Analysis of other support costs The Trust initially identifies the costs of its support functions. It then identifies those costs which relate to ils governance function. Having identified its governance costs, the remaining support costs are apportioned between the charitable activities undertaken (see note 41 in the year. The basis of apportionment is staff time spent on key business area. 55 Holocaust Memorial Day Trust Notp.s to the Findfkcial Statenients ror the year ended 31 March 2023 2023 2022 Other Support Costs Salaries and related costs Rent, insurance and office equipment Telephones and internel IT and support costs other office costs 145,246 16,797 875 5,940 26,727 116,650 15,911 1,200 5,123 19.834 Total 195,585 158,718 Net incomellexpenditurel for the year This is stated after charging.. 2023 2022 Operating leases - land and buildings Depreciation Auditor's remuneration (including VAT) Auditor's fees for other services (including VATI 52,871 5,941 7.210 1,550 52,871 7,754 6,650 1,342 Trustees None of the Trustees lor any persons connected with them) received any remuneration during the period. Trustees received reimbursement of travelling and other expenses amounting lo £nil {2022.' £301. The charity directly incurred £2,779 12022.. £1,966) on Trustees, meetings and £422 on travel and other expenses in the year. Employees During the period of this report there were on average 13 full lime equivalent (FTEI employees12022'. 101 2023 2022 Salaries and wages Social securily costs Employer's contribution to defined contribution pension schemes 510,611 48,436 21,935 464,608 41,591 19,689 Total 580,982 525,888 56 Holcjcaust Memorial Day 'l'rust Notes to the Financial Statements For the year ended 31 March 2023 2023 2022. £90,000-£99,999 £100,000-£109.999 The key management personnel of the charity in charge of directing and controlling, running and operaling the company on a day-lo-day basis comprise Ilie Chief Executive. Director of Public Engagement and DepLJly CEO, Senior Operations & Finance Manager, Head of Oulrea¢h, Head of Communications {lefl on 31 March 2023, and a replacement commenced employment 9th May 2023). The total remuneration {including pension contributions and employer's national insurance conlribulionsl payable lo key management personnel during the year was £256,212 {2022- £269,664) 10 Fixed assets 2023 Cost Balance at 1 April 2022 Additions during the year Disposals Balance at 31 March 2023 30,704 5.467 19411 35,200 Depreciation Balance at 1 April 2022 Charge for the period Disposals Balance at 31 March 2023 26,393 5,941 4,435 27,899 Net book value at 31 March 2023 Nel book value at 31 March 2022 7,301 4,311 All of the above assets are used for charitable purposes. 11 Debtors 2023 2022 Rent deposits Other debtors and prepayments 6,133 47,214 53,347 6,133 19,779 25.912 57 FlolocdLlSt Memoi'ial Day Trust Notes to the Financial St<)tements For the year ended 31 March 2023 12 Credltors.. amounts falling due within one year 2023 2022 Trade creditors Taxation and social security Other creditors Accruals and deferred income 19,176 20,090 5,376 118,545 163,187 67,190 5.842 1.441 89.408 163,881 13 Taxation The charitable Company is exempl from Corporation tax as all its income is charitable and is applied for charitable purposes. 14 Related party transactlons There are no related party transactions lo disclose for 202312022.. none). 15 Commitments under operating leases Total commitments under non-cancellable operating leases at 31 March 2023 were as follows.. 2023 2022 Due wlthin one year Due wlthln 2-5 years 20,041 10,368 31,423 58 Holocaust Imeinorial Day Trust Notes to the Finanr.ial Statement% For the year erided 31 March 2023 16 Movement in Funds Current Year At 1 April 2022 Income & Gains Expenditure & Losses At 31 March 2023 Scotland HMD project Wales HMD project Northern Ireland HMD project Shoresh Charitable Trust Chidwick Trust Leon GreenmanlArts Council IHRA 20,500 15,000 17,000 2,000 12,500 40,300 15,631 120,5001 115,000) {17,0001 12,000) {12,500) (40,3001 (15,6311 Totsl Restricted Funds 122,931 122,931 Previous Year 2022 At 1 April 2021 Income & gains Expenditure & losses At31 March 2022 Scotland HMD project Wales HMD project Northern Ireland HMD project Leon Greenman - Outreach support workers Ordinary Objects, Extraordinary Journeys 19,000 14,096 14.500 119,000) {14,096} {14,500} 36.001 (36,0011 35,316 135.316) Total Restricted Funds 118,913 118.913 17 Legal Status of the Charity The charily is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is limited to £10. 59 Holocaust Memorial Day Trust Notes to the Financial StateiMent5 For the year ended 31 March 2023 18 Comparative 2022 StateNient of Financial Activities Year ended 31 March 2022 2022 2022 2022 Reslricled Unreslricled Total Notes Income from: Donations and grants Other income 118,913 1.025,353 1,144,266 877 877 Total income 118,913 1,026,230 1,145,143 Expenditure on: Cost of raising funds Fundraising costs 45,876 45,876 45,876 45,876 Charilable activilies Goal 1 Ilncrease Knowledge) Goal 2 (Work lo a B8tler Future) Goal 3 (National Commemoration) Goal 4 Ioulreachl 165,371 132,862 410,773 213,070 165,371 132.862 410,773 331,893 118,913 Tolal expenditure 118,913 967,952 1,086,865 Net incomel(expenditure) for year 58,278 58.278 Ftjnds brought fotward Funds carried forward 198,781 257.059 198,781 257,059 60