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← Holocaust Memorial Day Trust

2024-03-31-accounts

Company number: 05415454

Charity number: 1109348 Scotland: SC05119

HOLOCAUST MEMORIAL DAY TRUST

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1

Holocaust Memorial Day Trust Reference and Administrative Information

Page
Reference and administrative information 2
Tribute to Sir Ben Helfgott 4
Trustees’ report 5
Independent auditor’s report 32
Statement of financial activities 36
Balance sheet 37
Statement of cash flows 38
Notes to the financial statements 39

1

Holocaust Memorial Day Trust Reference and Administrative Information The name of the charity is the Holocaust Memorial Day Trust.

Patron and Honorary Officers

Patron

His Majesty The King

Honorary President Honorary Vice-President

Formerly the late Sir Ben Helfgott, and respectfully kept vacant this year

The Right Honourable The Lord Eric Pickles

Trustees and Staff

The work of HMDT is overseen by a Board of Trustees. The Trustees who served during the year and up to the date of this report are:

Chair of Trustees: Laura Marks CBE Vice-Chair of Trustees: Sir Leigh Lewis KCB Treasurer: Amanda King ACA HE David Ashley David Austin OBE Dr Kate Ferguson Paul Giannasi OBE Dr John Howells OBE MP Michael Marx Taiwo Owatemi MP (appointed 18 July 2023) Joan Salter MBE Naved Siddiqi Peter Suchet Revd. Dr Richard Sudworth OBE Marie Van der Zyl OBE

The following Trustees retired on 18 July 2023: Tulip Siddiq MP Ruth Herzberg-Wellin

Company Secretary

Amanda King ACA

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Holocaust Memorial Day Trust Reference and Administrative Information Staff

The following were members of staff at the date of this report:

Olivia Marks-Woldman OBE, Chief Executive Dr Rachel Century MBE, Director of Public Engagement and Deputy Chief Executive

Louise Darbon, Senior Operations & Finance Manager Rebecca Deakin, Operations Officer Charlotte dos Remedios, Outreach Officer (Museums, Prisons and Workplaces) Alicia Frydman, Senior Development Officer Dr Toni Griffiths, Senior Outreach Officer Graham Jackson, Finance and Operations Administrator Hannah Jorsh, Outreach Officer (Youth and Education) Julia Marcuson, Head of Development Joseph Miller, Head of Outreach Farayi Mungazi, Senior Communications Officer Esther Renee Selman, Head of Communications Kirsty Robson, Outreach Officer (Scotland) Naomi Sheer, Executive Assistant Bethan Tribe, Senior Communications Officer

Carlo Sossella and Jaromir Blutaumuller supported the work of HMDT as Gedenkdienstleistende. Barnabas Balint supported the work of HMDT as a volunteer.

The following individuals were employed during the year but not at the date of this report: Chris Carling, Pippa Harrison, Dr Anna Katila, Eva Oddi.

Principal address Registered Office PO Box 61074 130 Wood Street London London SE1P 5BX EC2V 6DL

Country of registration

Auditor

England & Wales Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD

Bankers

CAF Bank Limited Scottish Widows Bank plc 25 Kings Hill Avenue 67 Morrison Street Kings Hill Edinburgh West Malling EH3 8YJ Kent ME19 4JQ Charity Number: 1109348 (England and Wales): SC051197 (Scotland)

Company Number: 054154

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Holocaust Memorial Day Trust Tribute to Sir Ben Helfgott

Sir Ben Helfgott, a Holocaust survivor, educator, Olympic sportsman, and human rights campaigner was an inspirational man who worked tirelessly for a more peaceful and tolerant world.

Ben was a member of the Government’s Holocaust Memorial Day Steering Committee, which advised on the establishment and early implementation of Holocaust Memorial Day across the UK. Along with several other members of this Committee, Ben became a founder Trustee of Holocaust Memorial Day Trust in 2005, and served on the Board for many years. When his term of office came to an end, we were delighted that Ben remained involved as our Honorary President.

Throughout his life he challenged people everywhere to heed the lessons of the Holocaust and make the pledge of ‘never again’ a reality. With his charisma and passion, Sir Ben touched the lives of countless people. The impact he made on those of us privileged to know him cannot be overstated. He led from the front and expected us all to live up to his extraordinary standards. We miss him dearly.

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Holocaust Memorial Day Trust Trustees Report

1. Introduction

The Trustees present their Report and Financial Statements for the year 1 April 2023 to 31 March 2024.

This has been a particularly challenging year and we are proud of how the trustees and staff have addressed these challenges and supported local organisers in marking Holocaust Memorial Day (HMD). Despite the threats and difficulties, Holocaust Memorial Day was able to bring together thousands of people at in-person and online events, and reach millions more through the national Light the Darkness moment, and through coverage of the UK Ceremony and of HMD itself.

This year, we were deeply saddened at the passing of our Honorary President and one of our founding trustees, Sir Ben Helfgott. Ben was not only a staunch supporter of our work, he never failed to contribute his passion and knowledge to the betterment of HMDT. Please see our full tribute above on Page 4.

We remain deeply grateful to the Ministry of Housing, Communities and Local Government (MHCLG) for our core grant, and to all who have made grants and donations to support our work.

2. Impact of the Hamas attacks in Israel, and Israel’s war against Hamas

On 7 October 2023, Hamas brutally attacked Israelis and other nationals in Israel. Barbaric rapes and murders took place, leaving approximately 1,200 people dead, and approximately 250 people taken hostage. Israel responded with a military assault against Hamas in Gaza which continues, with thousands of Palestinians displaced, injured or killed, and an unfolding humanitarian crisis.

The attacks and the subsequent war led to an instant and huge rise in antisemitism in the UK, leaving the Jewish community feeling extremely vulnerable. Many members of the community have responded by retreating back into the Jewish community and becoming fearful of other communities and of the more extreme pro-Palestinian protestors. Similarly, the effects have been felt in Muslim communities with attacks on Muslims, apparently held responsible for the conflict, also at record levels. These tensions have been deliberately exploited by extremists in the UK who have used the situation to increase anti-Muslim hatred, to drive division, both leading to the UK’s Muslim community also feeling fearful and vulnerable.

These separate but linked elements had a significant impact on HMD, which threatened to become a lightning rod for these tensions and pressures.

As a result, some local organisers reluctantly disengaged from HMD events this year, citing reasons that included a fear of physical protests at events, or a lack of confidence in being able to deal appropriately with speakers or audience questions that might reference the Hamas attacks or the war.

A small number of organisers and participants, and even some highly visible faith and political leaders, actively disengaged from HMD events as a deliberate protest against the war in Gaza or made their participation conditional on HMDT denouncing the ‘the genocide in Gaza’ within HMD events.

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Holocaust Memorial Day Trust Trustees Report

For our part HMDT sought at all times to maintain our focus on our primary purpose of commemorating the Holocaust and not to become embroiled in issues that go far beyond our remit. There is no doubt, however, that these events had a significant impact on both the staff and the trustees of HMDT: we received a number of deeply distressing and offensive communications; we had to pivot our outreach activities, revise resources, communications and the Ceremony several times to address the evolving situation; and we had to spend very large amounts of time working with the Police and the Community Security Trust to address the security needs of our staff, our office and all HMD events, both local and national. We wish to acknowledge our sincere appreciation and gratitude to the Police and to the Community Security Trust for their full-hearted support. In addition, these wider events affected our fundraising with the numbers of community donors dropping by half.

Below we set out in more detail our activities to address this situation (goals 3 and 4).

3. Key developments over the year

a) Addressing the impact of the Hamas attacks, Israel’s war in Gaza, and increased antisemitism and anti-Muslim hatred in the UK

We created new guidance for local HMD organisers to help them plan and deliver HMD events in the light of the ongoing situation. We pivoted from an outreach approach which encouraged extending HMD events and being more creative in HMD activities, to one of reassurance that HMD events could take place at all.

We have provided a clearer rationale for which genocides are marked on HMD by directly aligning with the UK Government’s long-standing approach in this respect. In line with the Government, from now on we will as HMD only commemorate those genocides that are recognised as such by the UK Government (likely to be those where perpetrators have been found guilty of the crime of genocide at an international court or tribunal). We have agreed that, for historical reasons within HMDT, we will, however, maintain commemoration of the genocide in Darfur although the UK Government does not recognise it as such.

b) ‘Light the Darkness’ national moment

The Light the Darkness moment took place on Holocaust Memorial Day itself at 8pm, after Shabbat had gone out. Buildings again lit up in purple and people placed lit 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 lit by Their Majesties King Charles and Queen Camilla. A special event took place at Watford Workshop, our packaging and distribution centre – a social enterprise employing disabled people. HMDT staff and trustees, and Holocaust survivor Steven Frank, visited the Workshop and met many of its employees.

We were supported by St Luke’s, a PR agency, who organised a ‘digital vigil’, where screens around the country lit up with images of candles. At the LtD moment, the combined Number of candles on multiple screens around the country was 6 million. It was a hugely powerful moment.

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Holocaust Memorial Day Trust Trustees Report

Review of HMDT activities, April 2023 – March 2024

HMDT activities are based around our five strategic goals, to 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.

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Holocaust Memorial Day Trust Trustees Report

Headline information

Our theme

A successful event was held online in May 2023 to launch the theme for HMD 2024, The Fragility of Freedom.

Resources

We created new educational resources which either filled gaps in our suite of resources or addressed the theme.

New resources in this year were:

Survivor engagement

Our Holocaust Survivors’ Legacy Consultative Group and Genocide Survivors Consultative Group met throughout the year. We featured survivors in the UK ceremony in film as well as in person. We facilitated many survivors to speak at HMD events across the country, and also ensured survivors were the main focus of the national Light the Darkness moment. Survivors also supported us with media interviews and coverage over the HMD period, including being featured on an HMD edition of Songs of Praise .

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Holocaust Memorial Day Trust Trustees Report

International activities

Our international work is conducted predominantly through our involvement in the International Holocaust Remembrance Alliance (IHRA). HMDT’s Chief Executive, Olivia Marks-Woldman, is a member of the UK Delegation to IHRA, and is a former member of the Troika of IHRA’s Committee on the Holocaust, Genocide and Crimes Against Humanity (2018 – 2021). She continues to serve as a member of the Committee, and as a member of IHRA’s Museums and Memorials Working Group, attending the Plenary meetings in Dubrovnik and Zagreb.

HMDT Partnership Group

The HMD Partnership Group is facilitated by HMDT and brings together 25 national organisations working together, in the fields of Holocaust and genocide commemoration and education, with a view to extending the reach and impact of Holocaust Memorial Day. Many of these organisations have networks across the UK which are active in planning local HMD activities each year. Meetings this year included discussions on survivor testimony, engaging in the current context of increased antisemitism and anti-Muslim hatred, and core facts about the Holocaust and genocide.

‘Short answers to big questions’

We promoted our core resource, Short answers to big questions , and have integrated it into all areas of our work. This resource was developed in collaboration with members of the HMD Partnership Group, and emphasises key facts about the Holocaust and genocide.

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Holocaust Memorial Day Trust Trustees Report

Headline information:

Web and other digital content:

We focused on upgrading our already existing content alongside producing new digital content. This included material for our website, short films for online sharing, posts for social media platforms and remarketing our YouTube channel. All were designed to be accessible whilst being factually based and engaging to increase readers’ knowledge and engagement.

We updated and published YouTube shorts, re-editing archival material into easily accessible playlists. We also published a short film to promote Light the Darkness and the 6 Million candles campaign (see Goal 3). We also produced interviews of three Holocaust survivors and one survivor of the genocide against the Tutsi in Rwanda not only be used in the in-person ceremony but future proofed to enable repeated editing and re-use of the filmed testimony.

In January 2024 we had 153,007 website users - a 14% decrease from last January - and 230,870 website visits – a 3% decrease from last January. These decreases almost certainly reflected some of the tensions surrounding HMD that we describe above.

Volunteers:

Volunteers helped with research, contributing to new resources, providing event support and, most significantly, capturing data on what happened around the country to mark Holocaust Memorial Day. Their support across all the areas of our work is very much appreciated.

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c) GOAL 3: Ensure a national sense of collective commemorations to mark HMD

Headline information:

Plan and deliver UK Ceremony:

A) In person Ceremony

We held an in-person UK Ceremony at the Guildhall in the City of London, for approximately 450 guests. This was significantly fewer than the capacity of the venue, and was the result of us experiencing a higher than normal number of ‘no shows’. We believe this reflected the disengagement we saw at local level, following the Hamas attacks in Israel and the subsequent war in Gaza.

The UK Ceremony included a message of support from the Prime Minister, the Rt Hon Rishi Sunak MP, in person speeches from the Secretary of State at the Department for Levelling Up, Housing and Communities, the Rt Hon Michael Gove MP, the Deputy Leader of the Opposition, the Rt Hon Angela Rayner MP and the Chief Rabbi, Sir Ephraim Mirvis. Other contributors included Sir Jonathan Pryce CBE, Louisa Clein and Nina Wadia, Mala Tribich MBE, Ivor Perl BEM, Vera Schaufeld MBE and Antoinette Mutabazi.

B) Online Curated Moments

Our UK ceremony was filmed by a production company and edited to be viewed from our website at 7.30pm on 27 January, ending in our Light the Darkness National moment at 8pm. The edited version featured; the Prime Minister, the Rt Hon Rishi Sunak MP, in person speeches from the Secretary of State at the Department of Levelling Up, Housing and Communities, the Rt Hon Michael Gove MP, the Deputy Leader of the Opposition, the Rt Hon Angela Rayner MP and the Chief Rabbi, Sir Ephraim Mirvis. Other contributors included Sir Jonathan Pryce CBE, Louisa Clein and Nina Wadia, Mala Tribich MBE, Ivor Perl BEM and Vera Schaufeld MBE and Antoinette Mutabazi.

The curated moments were viewed just over 5,000 times. Although this was somewhat fewer views than last year’s film we are aiming to engage a wider audience with the 2025 UK Ceremony through broadcasting on the BBC.

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Holocaust Memorial Day Trust Trustees Report

C) ‘Light the Darkness’ national moment

The Light the Darkness national moment took place at 8pm on Saturday 27 January, after the Jewish Sabbath. It was marked in households across the country – including by Their Majesties. In addition, 160 major buildings lit up in HMD purple, including Blackpool Tower and the Royal Liver Building in Liverpool.

For the first time, this year we lit 6 million candles in a digital vigil across the nation's billboards, created in partnership with St Luke’s creative agency. We increased our visibility by over 50% on Out of Home billboards with over 400 screens displaying the campaign across the nation, doubling our visibility from 2023. We also gained a new partner – Clear Channel - who joined top advertising agencies Ocean Outdoor and JCDecaux by donating advertising.

This was supported by Global advertising on the London Underground and a national radio advert with a reach of 1.85m. The iconic screen, Piccadilly Lights, was also donated and lit up with imagery of the campaign. This was heavily reported in Trade press, a first for HMDT, and on BBC Breakfast, the Standard and the Independent amongst others.

Support for ceremonies in Scotland, Wales and Northern Ireland

For HMD 2024, the HMDT Outreach Officer for Scotland and the HMDT Support Worker for Northern Ireland led on the creation and delivery of the HMD Ceremonies for both Scotland and Northern Ireland respectively. Working closely with the Scotland and Northern Ireland HMD steering committees, HMDT led in-person Ceremonies that took place at the Scottish Parliament in Edinburgh and in Belfast City Hall. Holocaust survivors spoke at both ceremonies: Peter Lantos in Scotland, and Alfred Garwood in Northern Ireland. Both ceremonies were attended by individuals from across communities, faiths and political parties, highlighting that HMD is for everyone.

In Wales, where the HMD Wales Ceremony is organised by the Welsh Government and supported by HMDT, we facilitated both a Holocaust survivor, John Hajdu, and a survivor of the genocide in Darfur, Isam Agieb, to speak at the Ceremony. In addition, a filmed version of the Wales ceremony was also made available through the HMDT website.

Increase knowledge and raise awareness through the media:

This year we placed more op-eds compared with previous years, including in The Telegraph and New Stateman. Although we faced challenges in the total number of mentions of HMDT during the HMD period compared to previous years, broadcast coverage was excellent. On Holocaust Memorial Day itself, we were featured on:

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Holocaust Memorial Day Trust Trustees Report Other key broadcast coverage included:

Increase knowledge and raise awareness through social media

In January 2024 our social media (excluding LinkedIn) had a reach (the amount of unique accounts that saw our organic and promoted posts) of 15.8 million people – a 75% increase compared with January 2023.

Engagement rate across all social media platforms was good with increases in engagement on Facebook (6%), X (formerly Twitter), Instagram (9%) and our website (91%).

One of our highest performing social media posts across all channels was our animated HMDT candle gif for our Light the Darkness 6 Million Candles campaign:

Many high profile celebrities, organisations, politicians and influencers posted about HMD 2024 on social media, helping us to reach a wider audience, including:

In addition, we were delighted to work with Pearl and Dean to create a short film that was screened approximately 22,000 times in cinema screens over HMD week, reaching more than 525,000 viewers. The film featured Holocaust survivor, Mindu Hornick.

Increase knowledge and raise awareness through events

For HMD itself, we organised a commemorative event in Portcullis House with Sir Lindsay Hoyle MP, the Speaker of the House of Commons. The welcome was delivered by Laura Marks CBE and the Statement of Commitment was read by Olivia Marks-Woldman OBE. Survivors of the Holocaust and the genocide in Rwanda gave their testimonies to an audience of MPs and parliamentary staff. The Ceremony was featured in the Jewish News. Banners were then displayed throughout the day with information provided by HMDT on the Holocaust, Nazi persecution and the genocides in Cambodia, Bosnia, Rwanda and Darfur.

©UK Parliament/Maria Unger

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Holocaust Memorial Day Trust Trustees Report House of Lords

We were invited by the Lord Speaker, Lord McFall, to mark Holocaust Memorial Day as part of the Lord Speaker’s 2024 Lecture series. We were delighted to work with his office to facilitate a panel event entitled: Holocaust Memorial Day Event: Fragility of Freedom . HMDT’s CEO, Olivia Marks-Woldman, gave an introductory speech on the context and history of HMD. Baroness Helic spoke about the processes that lead to genocide. Olivia Marks-Woldman then facilitated a discussion between Lord Dubs, kindertransportee and member of the House of Lords, and survivor of the genocide against the Tutsi in Rwanda, Antoinette Mutabazi. The event was well-attended by Peers and parliamentary staff, with an extensive Q + A session, followed by networking and refreshments.

© House of Lords / photograph by Roger Harris

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d) GOAL 4: To support individuals, organisations and communities across the UK to mark Holocaust Memorial Day (HMD) profoundly and meaningfully

Headline stats:

Overview

As noted above, HMD 2024 was overshadowed by the Hamas massacre on 7 October and the ongoing conflict that ensued in Gaza. The conflict had a direct impact on the Outreach team’s work in specific ways. Willingness to engage and mark HMD was markedly reduced, with the Outreach team receiving feedback from a number of organisations that we were trying to engage that made it clear they would not be marking HMD. For example, one school responded, “This year we will be commemorating the victims of the current ongoing genocide in Gaza”. The Outreach team therefore pivoted from supporting local organisers to extend their HMD events or make them more creative, to reassuring local organisers that events could take place safely, and in line with the purpose of HMD.

It is important to note that the reduction in numbers was not only because of the Israel and Gaza conflict: other more local issues were also raised: budgets for local authorities, charities, libraries and others were under greater and greater pressure, and the ability to mark HMD by putting on an in-person activity has become increasingly challenging. We saw a greater number of organisations work together to put on a smaller number of activities. In addition, in libraries in Northern Ireland staff were striking for much of the HMD period reducing their ability to mark HMD.

To summarise the challenges for local engagement for HMD 2024 fell into two broad categories, longer term trends and shorter-term impacts. These issues include:

  1. The shorter-term impact for 2024 is the situation in Israel and Gaza. However, this could quickly develop into a much wider and longer-term impact as it plays out not only in community relations across the UK but becomes a national political issue as we have seen increasingly at the UK and devolved nation level.

  2. A reduction in budgets across public sector bodies, and for councils in particular we are seeing a growing number of bankruptcies.

  3. As a result of lower budgets or fewer staff able to work on HMD activities, we are seeing a growing number of multi-organisational events, with some single activities including 5-10 partner organisations involved, increasing crosscommunity/organisational working but reducing the number of HMD activities.

  4. Looking for “easier” or “safer” ways to mark HMD, which leads to greater use of social media in particular.

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Analysis of local HMD engagement

Regional breakdown

Table 1 UK Regional Breakdown of Organisations Marking HMD

Region 2022 2023 2024 Change
2023 - 2024		 % Chang
e
Channel Islands inc
Isle of Man		 10 15 17 2 13%
East Midlands 184 245 195 -50 -20%
East of England 283 406 293 -113 -28%
Greater London 586 757 748 -9 -1%
North East 181 196 174 -22 -11%
North West 365 458 411 -47 -10%
Northern Ireland 99 173 184 11 6%
Scotland 215 333 357 24 7%
South East 347 501 408 -93 -19%
South West 219 310 235 -75 -24%
Wales 223 331 237 -94 -28%
West Midlands 244 307 232 -75 -24%
Yorkshire and the
Humber		 246 -24%
282 213 -69
**Total ** 3,202 4,314 3,704

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Table 2 Organisations marking HMD by organisation type

Organisation Type 2022 2023 2024 2023-2024
difference		 Percentage
difference
Arts Organisation 70 73 96 23 32%
Business 72 81 135 54 67%
Charity 80 118 95 -23 -19%
Cinema 21 15 235 220 1,467%
CommunityGroup 74 97 128 31 32%
Education - FE 54 109 74 -35 -32%
Education - HE 197 209 205 -4 -2%
Education - Primary 494 518 365 -153 -30%
Education - Secondary 1,051 1,395 830 -565 -41%
Education - SEN 53 90 46 -44 -49%
Embassy 1 27 23 -4 -15%
EmergencyService 102 39 38 -1 -3%
Faith and Interfaith 225 310 280 -30 -10%
Government depts 24 25 34 9 36%
Individual 10 14 7 -7 -50%
Library 189 277 107 -170 -61%
Local Authority 259 319 291 -28 -9%
MPs*UK n/a 206 258 52 25%
MSPs (Scotland) n/a 56 70 14 25%
MAs (Welsh Assembly) n/a 6 30 24 400%
MAs (Northern Ireland
Assembly)		 n/a 12 10 -2 -17%
MAs (London
Assembly) inc. MoL		 n/a n/a 16 16 N/A
MilitaryBase n/a 1 4 3 300%
Museum and Heritage 80 61 91 30 49%
Other 16 59 19 -40 -68%
Prison 17 15 49 34 227%
Publishers 7 10 21 11 110%
Pupil Referral Unit 7 7 6 -1 -14%
Social Care and Health 16 28 17 -11 -39%
Sport 18 45 29 -16 -36%
Trade Union 22 22 29 7 32%
Trust or Foundation 3 3 3 0 0%
Youth Organisation 49 75 63 -12 -16%
3,211 4,314 3,704

** Elected representatives for the London Assembly were not included in this table as a separate category in previous year’s data.

*** The figure for government depts contains UK government depts, devolved government

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departments, agencies and bodies that come under the umbrella of UK government depts.

Schools

Table 3: Schools marking HMD

Total Number of % of UK state % of UK state
Total state
Schools marked schools marking schools marking
schools in UK
HMD 2024
HMD in 2023
HMD 2024
**Primary ** 365 20,806 2 2
Secondary* 830 6,674 33 12
SEN 46 1,603 6 3
PRU 6 348 2 2
Total 1,196 29,431 7 4

*The figure for Secondary Schools is made up of 4,190 are Secondary Schools, 2,461 Independent Schools, and 23 Middle Schools

The number of schools marking HMD in 2024 fell across all school sectors. The biggest percentage fall was across secondary schools.

In 2024 overall 814 fewer schools mark HMD than in 2023, a total of 1,196 as opposed to 2,010. This represents a near 51% decrease in schools marking HMD in 2024.

Local authorities

Table 4.1 Total number of local authorities marking HMD

HMD
2022		 HMD
2023		 HMD
2024		 Change
2022-23		 %
Local authorities
marking HMD		 259 319 291 -28 -9%

In 2024, 291 out of 392 local authorities marked HMD, including 11 that had never marked before. Conversely, 42 ‘dropped off’, having marked in 2023 but did not return in 2024. This is compared to a drop off rate of 24 for HMD 2023 and just 8 of these returned for 2024.

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Table 4.2 Local Authorities Marking HMD by Region

Region Local
authorities
marking
HMD 2022		 Local
authorities
marking
HMD 2023		 Local
authorities
marking
HMD 2024		 Change
2023-
24		 %
Channel Islands 0 2 2 0 0
East Midlands 23 31 20 -11 -36%
East England 28 36 38 2 6%
Greater London 31 31 32 1 3%
Northeast 14 13 14 1 8%
Northwest 28 35 33 -2 −6%
Northern Ireland 10 11 11 0 0
Scotland 19 25 25 0 0
Southeast 33 43 39 -4 −9%
Southwest 21 30 24 -6 -20%
Wales 16 20 16 -4 -20%
West Midlands 19 23 22 -1 -4%
Yorkshire & the
Humber		 17 19 15 -4 −21%
Total 259 319 291 -28 -9%

Table 4.3 Proportion of Local Authorities in a region marking HMD

Region Local
authorities
marking
HMD 2023		 Total
 % Local
authorities
marking
HMD 2024		 Total
 %
Channel Islands 2 2 100% 2 2 100%
East Midlands 31 39 79% 20 39 51%
East of England 36 51 71% 38 51 75%
Greater London 31 33 94% 32 33 97%
Northeast 13 15 87% 14 15 93%
Northwest 35 43 81% 33 38 87%
Northern Ireland 11 11 100% 11 11 100%
Scotland 25 32 78% 25 32 78%
Southeast 43 68 63% 39 68 57%
Southwest 30 34 88% 24 30 80%
Wales 20 22 91% 16 22 73%
West Midlands 23 34 68% 22 34 65%
Yorkshire & the
Humber		 19 24 79% 15 17 88%

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Holocaust Memorial Day Trust Trustees Report Total 319 408 78% 291 392 74%

Youth engagement

a) Youth-related organisations marking HMD 2024

Table 5 Number of Further Education, Higher Education and Youth Groups/Organisations that marked HMD 2024

Organisation type Total number that marked
HMD 2024		 Change from HMD
2023
Higher Education 205 -2%
Further Education 74 -32%
Youth org/ group 63 -16%
Total 342 -14%

The disengagement noted above in schools was replicated in the informal youth sector and in higher education.

b) Youth engagement arts educational project

Due to staff gaps early in the year, and the extra work later in addressing the engagement challenges, we were unable to carry out a youth engagement project for HMD 2024.

c) Engagement with youth representatives

Between April 2023 and March 2024, the HMDT Youth Programme representatives worked with the team to research and design two resources for use in colleges and universities.

The resources, the Youth Societies Tool Kit and Young People Persecuted By The Nazis: An Education Resource, were shared and discussed with many universities. The Tool Kit was also especially popular with many youth groups and had wide take-up.

Throughout this period, as a team we evaluated the previous Youth Programmes and concluded that it needed updating. We took the opinions of those who had completed the programme, researched similar programmes at other organisations and how they were effective and then planned a new year-long programme. The advertising and recruitment for this programme took place in March 2024 so that the new HMDT Youth Programme can run for the full year of April 2024-March 2025. We are planning to begin recruitment for the second cohort of participants in February 2025.

Examples of local HMD events:

Doonfoot Primary School (Scotland) - Your Voice is Amazing!

The P6 class at Doonfoot Primary School wrote an assembly they delivered to the rest of

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the school after learning about the Holocaust and Second World War. The class chose a film from the HMDT website called 'Your Voice is Amazing!' to share with their audience, and as the stimulus for their message. The children included music, poems and drama sketches which demonstrated how everyone at the school can use their voices to share kindness and include everyone.

National Museum Cardiff (Wales) – HMD 2024 Event

The National Museum ran a day of activities to mark HMD 2024. They started with a film, ‘Stories of Genocide: Lessons for Today’ which consisted of interviews with Ruth Barnett, a kindertransportee, Eric Murangwa, a survivor of the Genocide against the Tutsi in Rwanda, and Kemal Pervanic, a survivor of the Genocide in Bosnia. Isameldin Agieb, a survivor of the genocide in Darfur, gave a talk about his experiences. The day included a craft workshop, and ended with a candlelight vigil.

The Crescent Arts Centre (Northern Ireland) - Remembering Helen Lewis

Crescent Arts Centre screened two films reflecting the life and legacy of Holocaust survivor Helen Lewis. Helen taught modern dance in Belfast and in her honour the Crescent Arts Centre shared outline ideas for a new Scholarship Fund for dance artists named after Helen. Crescent Arts Centre is home to the Ulster History Circle’s blue plaque in Helen Lewis’ name, and to have their primary Dance Studio named after her. Several of the dancers taught by Helen also teach regularly at the centre.

Enfield Council (London) - Special Ceremony HMD 2024

Enfield Council hosted a special ceremony at Dugdale Arts Centre to mark HMD 2024. Local religious and civic dignitaries were welcomed with a speech from Enfield Council’s Deputy Leader, Cllr Ergin Erbil. A film presentation by pupils from Wolfson Hillel Primary School in Southgate was shown and was followed by readings from pupils at Chace Community School and St Anne's Catholic School. The event saw speeches from Rabbi Emanuel Levy from the Palmers Green and Southgate Synagogue, Rabbi Rich from Southgate Progressive Synagogue and Marija Hamza from the Roma Support Group charity. In the addition there was an exhibition at the Dugdale Arts Centre which included artefacts from Grete Rudkin (nee Glauber), who came to Britain on a Kindertransport in 1939.

e) Goal 5: To be a financially sound, effective organisation

Funding

We are hugely grateful to the Ministry for Housing, Communities and Local Government, which provides our core grant, and which continues to be a very active supporter of our work, and provides us with helpful guidance. The core grant remained at the same level as in previous year(s).

We raised additional income, both restricted and unrestricted, as reported on pages 43-44, representing approx. 25% of our total income.

Financial Review

We began the year with brought forward funds of £180,137 and raised £1,233,181 income through the year. Our expenditure of £1,169,115 meant that we ended the year with a carry

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Holocaust Memorial Day Trust Trustees Report

forward of £244,203. This is within the Charity Commission recommendations and our own finance policy.

Fundraising

Strategy

We continued to follow our Board approved fundraising strategy, increasing our applications to trusts and foundations, continuing to seek support from individual supporters and philanthropists and continuing to seek support from community and online fundraising. We were particularly pleased to be awarded grants from each of the UK’s devolved administrations for the second year running

However, it has been a challenging year, with our supporters hit by the cost-of-living crisis and high inflation. This was compounded by serious challenges post 7 October as antisemitism and anti-Muslim hatred were being recorded at record levels in response to the events in Israel and Gaza.

The number of donors making online donations halved almost certainly due to the conflict in Gaza, though fortunately this was off-set by those who continued to donate increasing the size of their donations. Clearly we cannot rely on larger gifts from a smaller number of donors; so this will inevitably be a worrying trend for us if it continues.

Despite these external pressures, most areas of fundraising at HMDT performed either above or just below the revised targets agreed in December 2023, with the exception of Trusts and Foundations. In every other area we raised the highest levels of income recorded at HMDT, with HNW and online donations performing particularly well. See table below for full details and year-on-year comparison.

HMDT Annual Fundraising Income Comparison HMDT Annual Fundraising Income Comparison HMDT Annual Fundraising Income Comparison HMDT Annual Fundraising Income Comparison HMDT Annual Fundraising Income Comparison Report 2019-2024 Report 2019-2024
2019-
2020		 2020-
2021		 2021-
2022		 2022 -
2023		 2023-
2024		 Target %
Target
Trusts &
Foundation		 2,000 2,000 138,616 97,203 53,839 80,000 67%
High Net Worth 58,250 57,250 55,750 72,113 96,438 80,000 120%
In Memory 0 0 43,750 0 0
Devolved Govt 15,000 32,920 18,925 58,375 50,000 117%
Web Donations 0 11,967 21,296 27,315 32,598 35,000 93%
Off-line -
community &
corporate & social
media		 4,315 7,544 8,438 13,305 15,000 89%
Earned Revenue 9,771 10,000 98%
Social Media 0 0 803
TOTAL 60,250 90,532 300,679 223,995 261,794 270,000

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Holocaust Memorial Day Trust Trustees Report

Fundraising compliance

HMDT is registered with the Fundraising Regulator and is committed to complying fully with its requirements.

Activity

Fundraising highlights this year include holding a bigger and better second annual donor dinner at the House of Lords and the growth of the Friends of HMDT programme which now has almost 100 regular givers.

Ensuring sound governance

Trustees

Trustees are appointed initially for a three-year term and may be reappointed for one or, in exceptional circumstances, two additional terms.

New Trustees are recruited by open advertising, supported by other methods of search, and potential candidates are interviewed by members of the Finance and Operations subcommittee of the Board. The Board of Trustees meets at least six times each year, in addition to meetings of Board sub-committees which are held as required. Trustees held an in person ‘away day’ in September 2023.

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 to mark HMD). This year their focus has been particularly in support of engagement with local organisations in the light of the challenges prompted by the attacks on 7 October, and the analysis and development of local HMD events. We are delighted to benefit from three non-trustee members of this Committee, Liz Arif-Fear, Yusuf Patel and Anita Peleg.

The External Affairs Committee oversees our progress towards achieving Goals 2 and 3, in particular the development of the UK Ceremony and Light the Darkness. This year they have additionally supported the development of guidance for local organisers.

The Finance 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-Trustee member Helen Varma.

Our Holocaust Survivors’ Legacy Group and Genocide Survivors’ Consultative Group are both chaired by Trustees. These Groups meet regularly through the year to ensure survivor input to key organisational matters.

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Holocaust Memorial Day Trust Trustees Report

HMDT’s Trustees are expert and generous with their time and guidance, and we remain hugely grateful to them. HMDT’s Trustee Board is chaired by Laura Marks CBE, who steers

HMDT with energy, creativity and wisdom, and the Board is sincerely grateful to her for her commitment. The Board would also like to give particular thanks to the other Honorary Officers, Sir Leigh Lewis KCB and Amanda King, and Committee Chairs, Michael Marx, David Ashley and Paul Giannasi.

Change of Trustees

During this financial year Tulip Siddiq MP and Ruth Wellin stood down on reaching the end of their eligible periods. Trustees wish to place on record our considerable gratitude to these trustees for their support and contributions.

We were delighted to appoint Taiwo Owatemi MP as an incoming Trustee.

Trustees’ expenses & company administration

Costs relating to the governance of the charity are kept to a minimum. Trustees’ expenses were minimal due to having several meetings online, and an internally-facilitated trustees’ “away day”.

All Trustees give their time freely and generously. No Trustees were remunerated during the year (2022/23 £nil). Details of Trustee expenses are disclosed in note 8.

Key management personnel

The Trustees have delegated the day-to-day management of HMDT to the Chief Executive. The Trust has the great good fortune to be led by a dynamic and inspiring Chief Executive, Olivia Marks-Woldman OBE, and by an outstanding 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 its agreed goals at regular Board and subcommittee meetings, and participate in an annual Trustees’ away day. Almost all of our Trustees are also members of at least one HMDT sub-committee, helping to shape our work in detail. Targets are reviewed annually and updated where appropriate. Our strategy is set out on our website in a clear summary so that all of our stakeholders are able to understand and identify with our organisational aims and goals.

Throughout the period under review HMDT has worked to ensure it operates effectively; follows good practice in all matters (including complying with the Charity Governance Code endorsed by the Charity Commission); provides value for money; and seeks to ensure that our business and management practices are safe and effective.

We are members of the National Council for Voluntary Organisations, and the Chief Executive is a member of the Association of Chief Executives of Voluntary Organisations. We regularly update consents and procedures to ensure compliance with GDPR guidelines. We continue in our efforts to further develop our data compliance.

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Holocaust Memorial Day Trust Trustees Report

Risk management

Trustees regularly review the organisational risks facing HMDT, and manage them in the following ways:

Key strategic risks include the following:

1) Lack of understanding about HMD’s purpose and why HMDT commemorates only certain genocides on HMD

A key risk is that stakeholders fail to understand the rationale for why HMD commemorates only certain specific genocides in addition to the Holocaust (i.e. those in Cambodia, Rwanda, Bosnia and Darfur).

This has been addressed specifically this year through aligning our position with that of the UK Government, and creating specific guidance. It is also addressed through information on our website and our external communications activities.

2) Smaller number of Holocaust survivors

As Holocaust survivors reach the end of their lives, there are fewer survivors able to contribute to our work (eg to act as media spokespeople, and add to 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 organisational work as noted earlier in the Report. Our ‘future-proofing’ work includes the development of the Ordinary Objects, Extraordinary Journeys project and other work to highlight and educate about artefacts.

Trustees also address this by holding regular meetings of the Legacy Consultative Group to ensure that Holocaust survivors 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.

3) Financial sustainability

An ongoing financial risk is that the UK Government may not renew or may substantially reduce its grant to HMDT, and that other sources of income are not obtained to sufficient

25

Holocaust Memorial Day Trust Trustees Report levels.

Holocaust Memorial Day. This is addressed by having a close working relationship with both ministers and senior officials at MHCLG, through investment in our Development team and building diverse income streams, through regular reporting, operating effectively, providing value for money, and demonstrating the impact that HMD has on those who attend our national and local activities.

4. Disengagement from HMD

There is a risk the general public and/or civic and political leadership will fail to maintain interest and engagement in Holocaust Memorial Day.

This is addressed by the identification each year of a new theme for HMD, and by the creative ways in which the HMDT staff team develop programmes of engagement. It has been further addressed by the development of the national moment, ‘Light the Darkness’, to engage even more widely and ensure a national moment of collective commemoration.

These are all real and growing risks. We are addressing them through seeking to be impact-focused in all we do, and ensuring that through all our activities people who engage with HMDT can learn more about the Holocaust and recent genocides, increase their empathy and take action to improve society.

Audit

An independent audit of the Financial Statements for the financial year ended 31 March 2024 was carried out by Knox Cropper LLP.

Legal & HR

HMDT obtains specialist HR advice and guidance from Worknest. Our employee support programme is provided by Health Assured.

Reserves policy

The core funding for HMDT is provided by the Ministry for Housing, Communities and Local Government specifically for the objectives set out in our governing documents. Although the funding does not specially provide for the creation of reserves, MHCLG is committed to following the good practice recommended by the Charity Commission, given in particular that the timing of the allocation of our annual grant leaves a funding gap during April and May each year.

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Holocaust Memorial Day Trust Trustees Report

The Board of Trustees has accordingly adopted a reserves policy under which reserves are:

  1. restricted to the funds needed for our ongoing working capital requirements, and

  2. sufficient to enable HMDT to meet its contractual and statutory obligations in the event of our having to cease, or substantially alter, the way in which we operate.

The current reserves policy was reviewed by the Finance and Operations Committee in February 2024. It was agreed to continue with the minimum reserves level of £155k which the charity exceeded at 31 March 2024. It has been agreed that this level will be reviewed and increased for future years.

Total free reserves available for these purposes at 31 March 2024 amounted to £229,339 (2023 - £172,936).

Going concern

HMDT received a one-year grant from the then DLUHC for the year April 2023-March 2024, and was invited to apply for a further one-year grant of the same amount for the year April 2024-March 2025.

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 to our liaison advisor at MHCLG throughout the year on the grant and our activities, and have a close relationship with officials and Ministers in MHCLG. The Trustees are confident that this support will continue beyond March 2025.

We believe HMDT is a going concern based on the following facts:

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Holocaust Memorial Day Trust 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 current legal requirements

Staff

HMDT’s staff team is its greatest asset; staff have worked exceptionally hard to ensure that, despite the challenges we experienced this year, HMD has maintained its impact, making a difference to what people know about the past, feel about others today, and do to create a better 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 with staff working in hybrid fashion. Our staff learning and development programme has continued to evolve; staff attended at least nine sessions including bespoke skills workshops. As noted above, HMDT has an Employee Assistance Programme.

Additionally, staff enjoy many organisational social occasions (eg a summer picnic) to make sure HMDT is a good and enjoyable place to work.

Remuneration policy

Remuneration for staff is set by the Finance and Operations Committee, guided by the NJC scales, and benchmarking with charities of a similar size. It 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 inclusion

The Trust is strongly and actively committed to advancing diversity and inclusion within all of its activities. It aims to provide a working environment and culture which recognises and values differences. All staff have a responsibility actively to promote diversity and inclusion, and tackle discrimination. Dedicated work to become more inclusive has taken place over the past year; including training and improved recruitment practices.

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Holocaust Memorial Day Trust Trustees Report

Being an effective organisation

Impact study

An impact study which we commissioned was undertaken by Sheffield Hallam University in 2014-16. Its key findings demonstrated that HMD has a significant impact on those who attend HMD activities, making a difference to what they know (about the Holocaust, Nazi Persecution and more recent genocides), what they feel about other people, and what they actually do:

This study helped to inform our operating strategy and its findings are regularly considered. We have no reason to believe that they would be significantly different today.

We have ambitions to commission a further impact study, but it would be expensive to run it robustly, including with a longitudinal element, so this is unlikely to happen in the next financial year.

In addition, we invited HMD activity organisers to let us know the impact of their HMD 2024 activities.

Comments included the following:

It helped me to think about how we could bring different groups and faiths together to take action (I am a Christian chaplain at Aston University; it was an event in the chaplaincy). Symon, HMD activity organiser

It always encourages me to think about my behaviour. Matt, HMD activity attendee

It really made me feel like part of something bigger, and I had more confidence to speak about the Holocaust further. Alys, HMD activity attendee

29

Holocaust Memorial Day Trust Trustees Report Trustees’ responsibilities statement

The Trustees (who are also directors of Holocaust Memorial Day Trust for the purposes of company law) 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 Practice).

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

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the 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.

Each of the Trustees confirms that:

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 to which the charity is exposed, and forms policies and procedures to alleviate any such risks. Trustees are provided with appropriate Indemnity Insurance.

30

Holocaust Memorial Day Trust Trustees Report This report was approved by the Trustees on 17 September 2024 and signed on their behalf by Laura Marks CBE Sir Leigh Lewis KCB Vice Chair- Trustee Chair- Trustee 31

Holocaust Memorial Day Trust Independent Auditors’ Report to the Members of Holocaust Memorial Day Trust

Opinion

We have audited the financial statements of the Holocaust Memorial Day Trust (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to 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 to 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 to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for

32

Holocaust Memorial Day Trust Independent Auditors’ Report to the Members of Holocaust Memorial Day Trust

the other information.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

. Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and

33

Holocaust Memorial Day Trust Independent Auditors’ Report to the Members of Holocaust Memorial Day Trust

fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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

Use of our report

This report is made solely to the charitable company’s Trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken, so that we might state to the charitable company’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable

34

Holocaust Memorial Day Trust Independent Auditors’ Report to the Members of Holocaust Memorial Day Trust

company and the charitable company’s Trustees as a body, for our audit work, for this report or for the opinions we have formed.

Simon Goodridge, Senior Statutory Auditor For and on behalf of Knox Cropper LLP, Statutory Auditor 65 Leadenhall Street London EC3A 2AD

35

Holocaust Memorial Day Trust Statement of Financial Activities (Incorporating the Income and Expenditure Account)) For the year ended 31 March 2024

Notes
Income from:
Donations and grants
2
Other income
3
Total income
Expenditure on:
Cost of raising funds
4
Fundraising costs
Charitable activities
Goal 1 (Increase Knowledge)
Goal 2 (Work to a Better Future)
Goal 3 (National Commemoration)
Goal 4 (Outreach)
Total expenditure
4
Net income /(expenditure) for year
Funds brought forward
Funds carried forward		 2024
Restricted
£
179,020
-		 2024
Unrestricted
£
1,034,006
20,155		 2024
Total
£
1,213,026
20,155
1,233,181
65,502
65,502
267,224
175,222
288,563
372,604
1,169,115
64,066
180,137
244,203		 2023
Total
£
1,123,630
13,003
179,020 1,054,161 1,136,633
- 65,502 51,126
- 65,502 51,126
-
-
-
170,020		 267,224
175,222
288,563
202,584		 239,898
183,503
430,724
308,304
170,020 999,095 1,213,555
9,000
-		 55,066
180,137		 (76,922)
257,059
9,000 235,203 180,137

All activities are derived from continuing operations.

All recognised gains and losses are included in the Statement of Financial Activities. The notes on pages 40-49 form part of these financial statement

36

Holocaust Memorial Day Trust Balance Sheet As at 31 March 2024 Notes 2024 2023 Fixed assets 5,865 7,301 Current assets.. Debtors Cash at bank and in hand 23,616 263,547 287,163 53,347 282,676 336,023 Creditors.. amounts falling due within one year 12 (48,825} (163,187) Net current assets 238,338 172,836 Net assets 244,203 180,137 Represented by. Restricted funds Unrestricted funds 16 9,000 235,203 180,137 Total Funds 244,203 180,137 The notes on pages 40-49 form part of these financial statements. Approved and authorised for issue by the Trustees on 17 September 2024 and signed on their behalf by.. Sir Leigh Lewis KCB Vice Chair- Trustee Holocaust Memorial Day Trust Registered Company Number.. 05415454 (England and Wales) Scotland SC05119 37

Holocaust Memorial Day Trust Statement of Cash Flows For the year ended 31 March 2024

Notes
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Investment income
Purchase of tangible fixed assets
Net cash (used in) provided by investing
activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
B
Cash and cash equivalents carried forward
B		 2024
£
(16,174)
0
(2,955)
(2,951)
(19,129)
282,676
263,547		 2023
£
(103,825)
1,220
(5,437)
(4,217)
(108,041)
390,717
282,676

38

Holocaust Memorial Day Trust Statement of Cash Flows For the year ended 31 March 2024

Notes to the statement of cash flows for the year to 31 March 2024

A Reconciliation of net movement in funds to net cash provided by (used in) operating activities

Net movement in funds (as per the statement of
financial activities)
Adjustments for:

Depreciation charge
Investment income
Profit/loss on disposal of fixed asset
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Net cashprovided by (used in) operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents		 2024
£
64,066
4,391
-
-
29,731
(114,362)
(16,174)
2024
£
263,547
263,547		 2023
£
(76,922)
5,941
(1,220)
(3,495)
(27,435)
(694)
(103,825)
2023
£
282,676
282,676

B Analysis of cash and cash equivalents

C Analysis of changes in net debt

Cash and cash
equivalents
Cash		 At 1st April
2023
Cash flows
Other non-
cash changes
At 31st
March 2024
282,676
(19,129)
-
263,547
282,676
(19,129)
-
263,547

39

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

1 Principal Accounting policies

A summary of the principal accounting policies, all of which have been applied consistently throughout the period is set out below.

1.1 Statutory information

Holocaust Memorial Day Trust is a charitable company limited by guarantee and is incorporated in the 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 to 31 March 2024 presented in sterling and rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102 second edition), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes 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 date of approval of these financial statements.

The Trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

The Department of Levelling Up, Housing and Communities has provided grant funding for the year to 31 March 2025. A grant of £900k has been awarded for 2024-25. The Trustees are confident that this support will continue beyond March 2025.

40

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

We are confident of our ability to continue to secure fundraising from both individuals and organisations, including Trusts and Foundations, and we expect also that we will continue to receive grants from the Devolved Nations to support our work in Scotland, Wales and Northern Ireland. Should the grant funding reduce, we would look to 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 stated at cost less depreciation. Depreciation 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 capitalised.

1.5 Fund accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are funds which are available for use at the discretion of the Trustees in furtherance of the general charitable objectives. The charity’s core grant from DLUHC is subject to 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 to be used for specific purposes within the charity’s overall objectives.

1.6

Income recognition

Donations, grant income and other voluntary income are credited to the statement of financial activities during the appropriate financial period. Grant income receivable represents the total sums due to HMDT in respect of its activities for the accounting period under review. Any grant funding received prior to the period end date that relates to a future accounting period is included in deferred income.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

1.7

Expenditure recognition

Expenditure including irrecoverable VAT is charged to the statement of financial activities on an accruals basis.

41

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

Resources expended comprise the costs of charitable activities, which comprise expenditure on the charity’s primary charitable purposes, i.e., Increase Knowledge, Work To a Better Future, National Commemoration, and Outreach. These include support costs, which represent the costs incurred by staff directly providing support for the charity’s programmes. Support costs include management, finance, HR, and IT as well as Governance costs which comprise the costs which are directly attributable to the management of the charity’s assets and the necessary legal and organisational procedures for compliance with statutory and governance requirements.

Costs that are directly attributable to specific activities are allocated to the charitable activities directly. Other costs including staff costs are apportioned to the groups of costs listed above on the basis of time spent. Other non-directly attributable costs are allocated on the basis of apportioned staff time.

1.8 Pensions

Following completion of their probationary period, employees of the Trust are entitled to 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 Trust makes a contribution of 5% salary and employee contributes at least 3% salary. The Trust acts as agent in collecting and paying over employee contributions.

1.9 Operating leases

Leases for serviced accommodation are classified as operating leases. Rental charges are charged on a straight line basis over the term of the lease.

1.10 Debtors

Debtors are recognised at their settlement amount, less any provision for nonrecoverability. 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 measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

42

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

2 Donations and Grants

==> picture [461 x 207] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Unrestricted Funds| |Grant from Department of Levelling Up, Housing and| |900,000|900,000| |Communities (DLUHC)| |Donations|134,006|100,699| |-|-| |Legacies| |Total Unrestricted Funds|1,034,006|1,000,699| |Restricted funds| |Grants from Devolved Nations|57,376|52,500| |Grants from Trusts and Foundations|121,644|70,431| |Total Restricted Funds|179,020|122,931| |Total Donations & Grants|1,213,026|1,123,630|

----- End of picture text -----

3 Other income

Other income Total

==> picture [169 x 57] intentionally omitted <==

----- Start of picture text -----
||| |---|---| |2024|2023| |£|£| |20,155|13,003| |20,155|13,003|

----- End of picture text -----

4 Analysis of Expenditure

- Current Year (2024):

Restricted Unrestricted Total 2024

Cost of raising funds

Fundraising Costs

==> picture [235 x 14] intentionally omitted <==

----- Start of picture text -----
||| |---|---| |-| |65,502|65,502|

----- End of picture text -----

Expenditure on Charitable Activities

==> picture [483 x 179] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Goal 1|Goal 2|Goal 3|Goal 4|Total| |Outreach|79,358|22,652|22,652|160,604|285,266| |Communications|65,931|63,144|92,684|71,263|293,022| |UK and Public Event|28,830|28,830|87,265|31,961|176,886| |Operations|31,345|20,086|19,253|22,654|93,338| |Support|61,760|40,510|66,709|86,122|255,101| |267,224|175,222|288,563|372,604|1,103,613| |Unrestricted|267,224|175,222|288,563|202,584|933,593| |-|-|-| |Restricted|170,020|170,020| |267,224|175,222|288,563|372,604|1,103,613|

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43

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

Prior Year (2023):

Cost of raising funds Restricted Restricted Unrestricted Total 2023 Unrestricted Total 2023
Fundraising Costs - 51,126
51,126
Expenditure on Charitable
Activities
Goal 1 Goal 2 Goal 3
Goal 4		 Total
Outreach 39,079
3,757		 1,384 31,612 75,832
Communications 32,951
27,163		 52,271 21,042 133,427
UK and Public Event 5,049
5,049		 217,581 5,049 232,728
Operations 127,496
86,828		 107,310
 178,436 500,070
Support 54,124
43,676		 51,583 70,988 220,372
258,699 166,473 430,129
 307,127 1,162,429
Unrestricted 239,898
183,503		 430,724 185,373 1,039,498
Restricted - - - 122,931 122,931
239,898
183,503		 430,724 308,304 1,162,429
5
Support costs
2024 2023
£ £
Goal 1 Goal 2 Goal 3 Goal 4 Total Total
Staff Salaries 28,745 18,855 31,048
40,084
118,732
145,246
Other Staff Costs 997 654 1,077
1,390
4,118
-
IT Costs 1,047 687 1,131
1,460
4,325
5,940
Depreciation 1,062 697 1,147
1,481
4,387
5,941
Audit & Accountancy 7,268 4,767 7,850
10,135
30,021
10,560
Rent and Rates 15,971 10,476 17,251
22,271
65,968
16,797
Office and Administration
Costs 3,804 2,495 4,109
5,305
15,713
27,602
Legal and Professional
Fees 62 41 67
87
258
4,289
Governance Costs 2,755 1,807 2,976
3,842
11,379
2,779
Bank Fees 48 32 52
68
200
1,218
61,760 40,510 66,709
86,122
255,101
220,372

44

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

6 Change to accounting format and reporting of support costs

We reviewed our financial reporting this year, and changed reporting on operations expenditure: It has now been split to reflect more accurately that a significant proportion of operations expenditure is used to progress all our goals. Therefore, some operations expenditure is now reported against Goals 1-5, and some operations expenditure is reported against Goal 5 only.

7 Net income/(expenditure) for the year

This is stated after charging:

Operating leases – land and buildings
Depreciation
Auditor’s remuneration (including VAT)
Auditor’s fees for other services (including VAT)		 2024
2023
£
£
63,896
52,871
4,391
5,941
8,844
7,210
-
1,550

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the period. Trustees received reimbursement of travelling and other expenses amounting to £nil (2023: £nil). The charity directly incurred £1,776 (2023: £2,779) on Trustees' meetings and £9,603 on training, development, recruitment and other expenses in the year.

9 Employees

During the period of this report there were on average 17 employees, and 14.5 full time equivalent (FTE) employees (2023: 16 employees and 13 FTE)

Salaries and wages
Social security costs
Employer’s contribution to defined contribution
pension schemes
Total
£90,000-£99,999		 2024
£
594,041
60,555
24,756

679,352


2024
1		 2023
£
510,611
48,436
21,935
580,982
2023
1

45

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

The key management personnel of the charity in charge of directing and controlling, running and operating the company on a day-to-day basis comprise the Chief Executive, Director of Public Engagement and Deputy CEO, Senior Operations & Finance Manager, Head of Outreach, Head of Communications and Head of Development. The total remuneration (including pension contributions and employer’s national insurance contributions) payable to key management personnel during the year was £340,100 (2023 - £256,212).

10 Fixed assets

Cost
Balance at 1 April 2023
Additions during the year
Disposals
Balance at 31 March 2024
Depreciation
Balance at 1 April 2023
Charge for the period
Disposals
Balance at 31 March 2024
Net book value at 31 March 2024
Net book value at 31 March 2023
All of the above assets are used for charitable purposes.
Debtors
2024
£
Rent deposits
6,133
Other debtors and prepayments
17,483
23,616
Creditors: amounts falling due within one year
2024
£
Trade creditors
7,683
Taxation and social security
8,381
Other creditors
4,368
Accruals and deferred income
28,393
48,825		 2024
£
35,200
2,955
0
38,155
27,899
4,391
0
32,290
5,865
7,301
2023
£
6,133
47,214
53,347
2023
£
19,176
20,090
5,376
118,545

163,187

11 Debtors

12 Creditors: amounts falling due within one year

46

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

13 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

14 Related party transactions

There are no related party transactions to disclose for 2024 (2023: none).

15 Commitments under operating leases

Total commitments under non-cancellable operating leases at 31 March 2024 were as follows:

Due within one year
Due within 2-5 years		 2024
£
20,041
8,832		 2023
£
20,041
10,368

16 Movement in Funds

Current Year (2024):

Scotland HMD project
Wales HMD project
Northern Ireland HMD project
Philip King
Culham St Gabriels
Association of Jewish Refugees
HNWI for Candles
Leon Greenman
Childwick Trust
Shoresh Trust
Total Restricted Funds
Previous Year (2023):
Scotland HMD project		 At 1 April
2023
£
-
-
-
-
-

-
-
-
-
-
-
At 1 April
2022
£
-		 Income &
Gains

£
25,000
15,376
17,000
25,000
10,000
4,000
1,000
66,250
13,555
2,000
179,020
Income &
gains
£
20,500		 Expenditure
& Losses
£
(25,000)
(15,376)
(17,000)
(25,000)
(10,000)
(4,000)
(1,000)
(59,250)
(13,555)
0
(170,020)
Expenditure
& losses
£
(20,500)		 At 31 March
2024
£
-
-
-
-
-
-
-
7,000
2,000
9,000
At 31
March 2023

£
-

47

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

Wales HMD project
Northern Ireland HMD project
Shoresh Charitable Trust
Childwick Charitable Trust
Leon Greenman / Arts Council
IHRA
Total Restricted Funds		 -
-
-



**- **		 15,000
17,000
2,000
12,500
40,300
15,631
122,931		 (15,000)
(17,000)
(2,000)
(12,500)
(40,300)
(15,631)
(122,931)		 -
-
-
-

17 Legal Status of the charity

The charity 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.

48

Holocaust Memorial Day Trust Notes to the Financial Statements For the year ended 31 March 2024

18 Comparative 2023 Statement of Financial Activities

Year ended 31 March 2023

Notes
Income from:
Donations and grants
2
Other income
3
Total income
Expenditure on:
Cost of raising funds
4
Fundraising costs
Charitable activities
Goal 1 (Increase Knowledge)
Goal 2 (Work to a Better Future)
Goal 3 (National Commemoration)
Goal 4 (Outreach)
Total expenditure
4
Net income/(expenditure) for year
Funds brought forward

Funds carried forward		 2023
Restricted
£
122,931
-		 2023
2023
Unrestricted
Total
£
£
1,000,699
1,123,630

13,003
13,003
122,931 1,013,702
1,136,633
-
51,126
51,126
- 51,126
51,126
-
-
-
122,931
239,898
239,898

185,503
185,503

430,724
430,724

185,373
308,304
122,931 1,090,624
1,213,555
-
-		 (76,922)
(76,922)

257,059
257,059
- 180,137
180,137

49