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René Cassin – Annual Report 2023
WELCOME FROM OUR CHAIR
Dear Reader
The dreadful events of 7 October and the ensuing war have cast the darkest of shadows over the year. Trying to hold true to the core values of human rights whilst speaking to, and sometimes for, a Jewish community racked by grief, shock and fear has been immensely difficult.
As in so much of our work, our guiding light in these truly awful times has been the wisdom and humanity enshrined in the Universal Declaration of Human Rights. For the charity named after its co-author, how could it be any other way?
Though the Universal Declaration was conceived as a response to the horror of man’s inhumanity to man, human rights bear a message of hope – a belief that a better world is possible, and a roadmap to guide the way there.
Of course, we would have hoped for better circumstances in which to celebrate the Universal Declaration’s 75[th] anniversary in December. But it is in dark and difficult times that the Declaration’s core message – that human rights are “the foundation of freedom, justice and peace in the world” – is most apposite and most necessary.
Monsieur René Cassin not only bore witness to horror – he was badly wounded in the First World War and lost 26 members of his family to the Holocaust – he also helped create a global response aimed at preventing its repetition. Atrocity only strengthened his commitment to universal human rights, and we intend to follow his lead.
Danny Silverstone
Chair of Board of Trustees
==> picture [482 x 242] intentionally omitted <==
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René Cassin – Annual Report 2023
HUMAN RIGHTS – TELLING A JEWISH STORY
Dear Reader
The emergence of human rights as a dominant doctrine in the second half of the 20[th] Century is a story with Jewish protagonists at its heart. They were responding to the horrors that Nazism had visited upon humanity as a whole, and their coreligionists in particular.
In an extraordinarily productive period immediately after the Second World War, the international community put into place a human rights framework that relied heavily on the work of Jewish lawyers – Monsieur René Cassin for the Universal Declaration of Human Rights, Raphael Lemkin for the Genocide Convention and Hersch Lauterpacht for the concept of crimes against humanity.
I see our overarching task as to remind the world of that amazing legacy, where possible to build on it and, where necessary, to warn against attempts to diminish it.
There is no better way of doing that, in my view, than demonstrating the continuing and crucial relevance of the human rights principles those great pioneers articulated to the everyday lives of ordinary people.
That Jewish experience is so interwoven into the story of the development of human rights gives a Jewish voice that much more relevance and authority when it speaks on behalf of other minorities. And, in the year that sees the 75[th] anniversary of the Universal Declaration, that has been what we have continued to do. From Uyghur Muslims battling China’s genocidal brutality to desperate refugees fleeing repression and conflict, from women and girls subject to violence to families struggling to put food on the table, we have helped amplify voices calling for justice and dignity.
In 1955 Monsieur René Cassin said “Jews, who too often have been victims of human rights, should be indefatigable among the champions of those rights” . By using ‘Indefatigable’, Cassin set a very high bar – but it is one we will continue striving to clear.
Mia Hasenson-Gross
Executive Director
Mia (first left) with campaigners delivering petition against Illegal Migration Act, 10 Downing Street, 18 July 2023
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René Cassin – Annual Report 2023
OUR YEAR WORKING FOR HUMAN RIGHTS
January – we marked Holocaust Memorial Day with a public information campaign highlighting how international human rights law developed in response to the atrocities of the Second World War
February – on the anniversary of the Russian invasion of Ukraine, we held an experts’ event to discuss how Putin could be held accountable under international law.
March – we celebrated International Women’s Day by remembering key Jewish women who have advocated for human rights.
April – we produced a resource for Pesach Seders, encouraging participants to take action in support of refugees.
May – on World Hunger Day, we published Voices Beyond the Foodbank , our new resource advocating for a right to food.
June – we participated in Refugee Week with a series of events, resources and actions.
July – we marked the 28[th] anniversary of the Srebrenica Genocide on 11 July
August – we brought Jewish solidarity to Roma Holocaust Memorial Day on the 79[th] anniversary of the liquidation of the ‘Gypsy Camp’ at Auschwitz
September – we published our ‘family tree’ of international human rights law highlighting Jewish lawyers’ part in its development.
October – we brought Jewish perspective and solidarity to Hate Crime Awareness Week
November – we participated in the ’16 Days of Action’ against violence against women and girls.
December – we celebrated the 75[th] anniversary of the Universal Declaration of Human Rights with an event featuring Baroness Helena Kennedy and Professor Philippe Sands
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René Cassin – Annual Report 2023
Why ‘René Cassin’?
We are proud to take our name from Nobel Laureate and French-Jewish Jurist Monsieur René Cassin, who was one of the principal drafters of the Universal Declaration of Human Rights and served as President of the European Court of Human Rights.
He was a lifelong advocate of international human rights protection and understood that, because of the Holocaust, it was vital that there was a strong and clear Jewish voice for human rights.
“…there is no task of safeguarding human rights more urgent than that of foreseeing such outrages and preventing them.”
Monsieur René Cassin, Nobel Lecture, 11 December 1968
Our Vision , Mission and Values
Our vision is of a world where:
-
everyone fully enjoys all their human rights as enshrined in the Universal Declaration of Human Rights
-
members of the Jewish community are actively engaged in promoting and protecting these rights, both within the community and in concert with stakeholders outside of the community
Our mission is to promote and protect the universal rights of all people, drawing on Jewish experiences and values.
We will:
-
remake a compelling case for human rights values
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campaign for change in defined human rights areas through a combination of advocacy, policy analysis, public campaigning and education
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lead and grow a group of committed Jewish human rights advocates
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maximise our capacity to work effectively
Our values – underpinning all the work we do:
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Solidarity – human rights belong to us all, so we stand for the rights of everyone, everywhere.
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Judaism – we are inspired by Jewish values and experience.
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Collaboration – our work is not isolated, but intertwined with the efforts of others, so we nurture and mobilise relationships.
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Empowerment – we turn today’s Jewish activists into tomorrow’s leaders.
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Legacy – we are determined to create a legacy worthy of our namesake Monsieur René Cassin
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René Cassin – Annual Report 2023
OUR WORK
-
As ‘the Jewish voice for human rights’ René Cassin works:
-
within the Jewish community – building support for human rights values amongst British Jews
-
in the wider community – bringing a Jewish perspective to human rights debates, especially on issues affecting vulnerable minorities.
We work via advocacy, policy analysis, public campaigning and education, focusing on key issues that strongly resonate with Jewish experience.
Protecting human rights in the UK
We have been successful in extending our framing of the ‘Universal Declaration on Human Rights as a response to the Holocaust’ to the Declaration’s successor instruments, the European Convention on Human Rights and the UK’s Human Rights Act. We have encouraged non-Jewish human rights advocates to use this framing (something they might otherwise be wary of doing) and received very positive feedback.
As the focus of the threat to UK human rights protection has shifted from the Human Rights Act to the European Convention on Human Rights, we have developed a ‘Stay Signed In’ campaign aimed at highlighting the benefits of the Convention and the grave negative implications of withdrawal. This has gained valuable publicity – see, for example, front page article in Jewish News , 2 October – Jewish human rights charity protests about Europe Convention exit threat by Tories .
We marked December’s 75[th] anniversary of the Universal Declaration of Human Rights with an event that brought two leading human rights experts – Professor Philippe Sands and Baroness Helena Kennedy – together in conversation.
We also produced an online ‘family tree’ to illustrate the development of international human rights law from the Universal Declaration and the key role Jewish lawyers have played in that process.
“This is such a powerful submission [to Parliament’s Human Rights Committee re Illegal Migration Bill], thank you so much for sharing. You really do such incredible work.” Helen Flynn, JustFair
Hostile environment
Issues of immigration and asylum have been on the front line of recent tensions between the politics and practicalities of human rights. As with all our work, we have brought our unique Jewish perspective to collaborative campaigning:
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René Cassin – Annual Report 2023
-
We have convened a Jewish Anti Detention Network of Jewish stakeholders working to limit immigration detention
-
–
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We organised a meeting – Missing Migrant Children lessons from the Kindertransport – in response to news stories of migrant children being kidnapped from Home Office commissioned hotels
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We contributed to a joint briefing on the Second Reading of the Illegal Migration Bill (with Freedom from Torture, Helen Bamber Foundation, Safe Passage, and JustRight Scotland)
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We gave evidence to Parliament’s Joint Committee on Human Rights’ inquiry into the Illegal Migration Bill
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We handed in a joint petition at 10 Downing Street against Illegal Migration Bill (together with Women for Refugee Women, Liberty, Praxis and Rainbow Migration)
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We marked Refugee Week with a statement, actions and event: The Erosion of Human Rights Protections in the UK (with the Wiener Holocaust Library)
“Thank you for emailing the recording [of ‘Missing Migrant Children’]. I just wanted to watch it again and share with some of my colleagues as I found this event extraordinarily moving and profound. Well done for organising this, for your courage and honesty and for radical solidarity in these dark times.”
With all best wishes, Dada
“Thanks to you and the team for a really powerful and informative event. The mixture of personal testimony with political analysis worked really well.”
Stuart McDonald MP
Right to food
We are working to promote human dignity via the socio-economic rights provisions of the Universal Declaration’s Article 25. Chief amongst those is the right to food.
‘ ’ In May, we launched Voices Beyond the Foodbank , our unique resource on the experiences of marginalised groups and access to food.
We met with an elected member of Barnet Council, resulting in an invitation to join Barnet Council Food Partnership. This gives us the opportunity to create support for our aim to guide Barnet into becoming a ‘Right to Food Borough’.
Women’s rights
In March, we marked International Women’s Day and Women’s History Month by celebrating Jewish women advocating for rights (Jewish women in human rights, our trustees, Biblical Jewish women, Rene Cassin founders and supporters).
We have built on collaborations with key sector organisations, such as the Fawcett Society, Centenary Action Group, Faith & VAWG Coalition, and EVAW.
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René Cassin – Annual Report 2023
We contributed the experiences of Jewish women to a toolkit produced by Standing Together on faith and violence against women and girls.
In November, we participated in the UN’s ‘16 Days of Activism on Violence against Women and Girls’
Discrimination & hate crime
In June, we marked Gypsy, Roma and Traveller (GRT) History Month – amplifying actions and messages by drawing parallels with Jewish experience.
As has become customary, we marked Roma Holocaust Memorial Day on 2 August. This date is the anniversary of the liquidation of the ‘Gypsy Camp’ at Auschwitz in 1944.
Also in August, our Executive Director, Mia Hasenson-Gross spoke at the event Gypsy, Roma and Traveller Rights – The Green Party’s Role in ending systematic discrimination .
During October’s ‘Hate Crime Awareness Week’ we highlighted how anti-Semitism and Islamophobia have spiked since the Hamas attack on Israel and subsequent war in Gaza, following this up with a reminder of the contemporary resonances of Kristallnacht on its 85[th] anniversary on 9 November.
“The work you are all doing at René Cassin is brilliant.”
Best wishes, Rabbi Elli Tikvah Sarah
Genocide
In February, we marked the anniversary of Russia’s invasion with an event – Ukraine: How the law can hold Putin to account – on how international criminal law could be developed in response.
On the Uyghur issue, we launched two calls to action on forced labour, signed joint letters to the International Committee of Medical Journal Editors and the International Committee on Publishing Ethics (re organ harvesting) and to the Education Secretary (re privacy, security and ethical risks).
We wrote to Michael Gove expressing our concern that the proposed Economic Activities of Public Bodies Bill could jeopardise UK-based activists’ efforts to oppose human rights abuses in China.
“It’s really remarkable how much you all achieve with such a lean team!”
Funder
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René Cassin – Annual Report 2023
EDUCATIONAL WORK
Members of the 2023 cohort of our Ambassadors’ Programme have completed personal projects including:
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A Guide to Culturally and Religiously appropriate food bank donations
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Short animation video on Uyghur genocide
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‘ ’
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• A Voices Beyond the Foodbank resource
We published a refugee-themed 2023 Pesach Haggadah accompaniment and distributed a 2023 local elections briefing.
We worked with Jewish students to pass motions, at UJS Conference in February, on modern slavery and in solidarity with those held in immigration detention centres.
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René Cassin – Annual Report 2023
HOW YOU CAN HELP
René Cassin relies on its supporters for the funds to carry on its vital work.
Please help ensure our voice is heard loudly and clearly by supporting us:
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Make a donation – you can make a one-off gift through our website at www.renecassin.org/donate
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Better still, become a ‘Friend of René Cassin’ by making a monthly donation (via the ‘I’d like to give regularly’ option) www.renecassin.org/donate
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Become an Individual Patron or Corporate Supporter – email the office for further details info@renecassin.org
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Get involved in our campaigns – visit our website for more details
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Attend our events – www.renecassin.org/category/events/
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Volunteer with us – email info@renecassin.org
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Sign up for our newsletter at www.renecassin.org
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Follow us on Twitter twitter.com/Rene_Cassin and Instagram www.instagram.com/rene.cassin/ and like us on Facebook www.facebook.com/renecassin
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Tell your friends, family and colleagues about our work
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René Cassin – Annual Report 2023
FINANCE
| Revenue and Support | 2023 |
|---|---|
| Donations & legacies | 159,879 |
| Charitable activities | 3,000 |
| Investment income | 126 |
| Total revenue and support | 163,005 |
| Expenditure | 2023 |
| Charitable activities | 163,759 |
| Costs of raising voluntary income 6,684 | |
| Total expenditure | 170,443 |
Many thanks to our supporters
Anglo Jewish Association Humanitarian Trust Judith Trust SC & ME Morlands Charitable Trust Pears Foundation Shoresh Charitable Trust Eleanor Rathbone Foundation Sigrid Rausing Trust Elanor Rathbone Foundation The Blue Thread Foundation
And to our individual Patrons (who give £1,000 or more annually) and Friends (who make regular donations)
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René Cassin – Annual Report 2023
OUR PEOPLE
Our Staff
Mia Hasenson-Gross Executive Director Rachel Vogler Campaigns Officer Esther Raffell Campaigns Officer (to May 2023) Debora Singer Human Rights Act Campaign Lead (volunteer) Lucja Jastrzebska Campaigns & Communications Officer Sam Watson Development Manager
Our Trustees
Daniel Silverstone Chair Jeff Highfield Treasurer Justin Abbott Chalew Lauren Keiles Danielle Mason Jonathan Metzer Abigail Morris Rachel Zaltzman
Honorary Ambassadors
Dr Annette Lawson OBE Elliot Levey
Our Advisory Council
Sylvie Bacquet Rabbi Professor Tony Bayfield CBE Rabbi Dr. Naftali Brawer Professor Geraldine van Bueren KC Caroline Cassin Caren Gestetner Rabbi Alex Goldberg Professor Margaret Greenfields Maya Jaffe Rabbi Laura Janner-Klausner Dr. Keith Kahn-Harris Daniel Kingsley Professor Francesca Klug OBE Professor Noam Lubell
Dr. Kishan Manocha Rabbi David Mason Vicki Prais Rabbi Danny Rich Rabbi David Rosen CBE Professor William Schabas OC Rabbi Dr. Norman Solomon Yael Weisz-Rind Professor Jay Winter Rabbi Jonathan Wittenberg Dr. Reuven Ziegler
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René Cassin – Annual Report 2022
LEGAL AND ADMINISTRATIVE INFORMATION
René Cassin is a UK charity registered on 5 January 2007 (number 1117472 as CCJO ReneCassin) and governed by a constitution amended 9 September 2013.
The charity is governed by the board of trustees listed on the previous page. Our constitution stipulates that there must be a minimum of three trustees at any time. There is no maximum limit to the number of trustees.
René Cassin complies with all applicable UK law in recruiting and selecting new trustees to join its board. Trustees are normally elected by the members (who are the current trustees) of René Cassin at a general meeting. Trustees are appointed based on specific skills, experience and knowledge that will enable them to contribute to the management of the charity. These skills, experience and knowledge are first identified in the annual skills audit. When there is a specific gap identified, or a trustee with specific skills, experience and knowledge is approaching retirement, then a posting seeking to recruit a new trustee will be placed on a variety of independent voluntary sector websites, print or online publications. During the recruitment and selection process, René Cassin will ensure that prospective new trustees are eligible to act, do not have any conflicts of interest, and understand their responsibilities and René Cassin’s work. In particular, René Cassin pays heed to Charity Commission Guidance CC3: The Essential Trustee: What You Need to Know, What You Need to Do .
René Cassin’s board meets every two months to oversee the work of the charity, which the board delegates to its small staff team. All policies, such as risk register and safeguarding, are reviewed regularly and are up to date.
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René Cassin – Annual Report 2022
The Jewish voice for human rights
René Cassin c/o Melinek Fine Winston House 349 Regents Park Rd London N3 1DH Registered charity number: 1117472
Email info@renecassin.org Website www.renecassin.org
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REGISTERED CHARITY NUMBER: 1117472
Report of the Trustees and
Unaudited Financial Statements FOR THE YEAR ENDED 31 December 2023
for
CCJO RENE CASSIN
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
CCJO RENE CASSIN
Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
| Detailed Statement of Financial Activities | 10 |
CCJO RENE CASSIN
Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
René Cassin, 'the Jewish voice for human rights', is a charity that uses Jewish experience and values to advocate for universal human rights, particularly on issues - such as discrimination, indefinite immigration detention, genocide and modern slavery - that strongly resonate with Jewish history and values. We achieve this through a combination of advocacy, policy analysis, public campaigning, education and building the capacity of activists to promote and protect human rights.
As 'the Jewish voice for human rights', René Cassin works:
-
Within the Jewish community - building support for human rights values amongst British Jews.
-
In the wider community - bringing the authority of a Jewish perspective to human rights debates, especially on issues affecting vulnerable minorities.
In furtherance of that object but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its object.
Public benefit
The Trustees confirm that it has complied with its duty under the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
Volunteers
During the year there were 2 volunteers who supported the charity's work by helping with research, campaigning and education.
ACHIEVEMENT AND PERFORMANCE
Charitable activities and future plans
Details of the campaigns and education drives undertaken by Rene Cassin, as well as Rene Cassin's plans for the future can be found on their website at www.renecassin.org.
FINANCIAL REVIEW
Principal funding sources
The principal funding sources are grants from charitable foundations.
Reserves policy
The present level of funding is adequate to meet the trustees' objects. The trustees consider the financial position of the charity to be satisfactory.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its constitution, amended 9 September 2013, and constitutes an unincorporated charity as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The trustees of the charity will appoint people once a year to serve as trustees including treasurer for a three-year term. A trustee will have a maximum tenure of two three-year terms. The trustees may also appoint any person who is willing to act as a trustee at any point during the year. Whatever portion of the year they serve will count as the first year of their three-year term. The trustees shall hold meetings at least three times each year.
Organisational structure
The number of trustees shall be not less than three but (unless otherwise determined by a resolution of the charity in general meeting) shall not be subject to any maximum.
Page 1
CCJO RENE CASSIN
Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 2 | 140,879 | 19,000 | 159,879 | 129,012 |
| Charitable activities | |||||
| Charitable activities | - | 3,000 | 3,000 | 5,000 | |
| Investment income | 3 | 126 | - | 126 | 42 |
| Total | 141,005 | 22,000 | 163,005 | 134,054 | |
| EXPENDITURE ON | |||||
| Raising funds | 6,684 | - | 6,684 | 813 | |
| Charitable activities | |||||
| Charitable activities | 141,759 | 22,000 | 163,759 | 152,310 | |
| Total | 148,443 | 22,000 | 170,443 | 153,123 | |
| NET INCOME/(EXPENDITURE) | (7,438) | - | (7,438) | (19,069) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 46,650 | - | 46,650 | 65,719 | |
| TOTAL FUNDS CARRIED FORWARD | 39,212 | - | 39,212 | 46,650 |
The notes form part of these financial statements
Page 4
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cashat bank | 41,184 | 41,184 | 48,180 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 7 | (1,972) | (1,972) | (1,530) | |
| NETCURRENT ASSETS | 39,212 | 46,650 | |||
| TOTAL ASSETSLESSCURRENTLIABILITIES | 39,212 | 39,212 | 46,650 | ||
| NET ASSETS | 39,212 | 39,212 | 46,650 | ||
| FUNDS | 8 | ||||
| Unrestricted funds | 39,212 | 46,650 | |||
| TOTAL FUNDS | 39,212 | 46,650 |
CCJO RENE CASSIN
Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Donations | 159,227 | 128,373 |
| Gift aid | 652 | 639 |
| 159,879 | 129,012 |
continued...
Page 6
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
3. INVESTMENT INCOME
Deposit account interest
| 2023 | 2022 |
|---|---|
| £ | £ |
| 126 | 42 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| Employees | 3 | 3 |
| Volunteers | 2 | 2 |
| 5 | 5 |
No employees received emoluments in excess of £60,000.
6.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| fund | fund | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 99,012 | 30,000 | 129,012 |
| Charitable activities | |||
| Charitable activities | - | 5,000 | 5,000 |
| Investment income | 42 | - | 42 |
| Total | 99,054 | 35,000 | 134,054 |
| EXPENDITURE ON | |||
| Raising funds | 813 | - | 813 |
| Charitable activities | |||
| Charitable activities | 117,310 | 35,000 | 152,310 |
| Total | 118,123 | 35,000 | 153,123 |
| NET INCOME/(EXPENDITURE) | (19,069) | - | (19,069) |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 65,719 | - | 65,719 |
| TOTAL FUNDS CARRIED FORWARD | 46,650 | - | 46,650 |
continued...
Page 7
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Taxation and social security | 953 | 510 | ||
| Other creditors | 1,019 | 1,020 | ||
| 1,972 | 1,530 | |||
| 8. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.23 | in funds | 31.12.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 46,650 | (7,438) | 39,212 | |
| TOTAL FUNDS | 46,650 | (7,438) | 39,212 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 141,005 | (148,443) | (7,438) | |
| Restricted funds | ||||
| Restricted fund | 22,000 | (22,000) | - | |
| TOTAL FUNDS | 163,005 | (170,443) | (7,438) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.22 | in funds | 31.12.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 65,719 | (19,069) | 46,650 | |
| TOTAL FUNDS | 65,719 | (19,069) | 46,650 |
continued...
Page 8
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 99,054 | (118,123) | (19,069) |
| Restricted funds | |||
| Restricted fund | 35,000 | (35,000) | - |
| TOTAL FUNDS | 134,054 | (153,123) | (19,069) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 9
CCJO RENE CASSIN
Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 159,227 | 128,373 |
| Gift aid | 652 | 639 |
| 159,879 | 129,012 | |
| Investment income | ||
| Deposit account interest | 126 | 42 |
| Charitable activities | ||
| Administration fees | 3,000 | 5,000 |
| Total incoming resources | 163,005 | 134,054 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Fundraising | 6,684 | 813 |
| Charitable activities | ||
| Staff costs | 114,762 | 113,927 |
| Campaigns | 1,981 | 1,651 |
| Premises costs | - | 3,526 |
| Consultancy | 35,058 | 21,398 |
| Office and administration | 7,200 | 7,229 |
| Education and training | 1,457 | 1,357 |
| Organisation Development | 1,489 | 1,400 |
| 161,947 | 150,488 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 1,812 | 1,822 |
| Total resources expended | 170,443 | 153,123 |
| Net expenditure | (7,438) | (19,069) |
This page does not form part of the statutory financial statements
Page 10
REGISTERED CHARITY NUMBER: 1117472
Report of the Trustees and
Unaudited Financial Statements FOR THE YEAR ENDED 31 December 2023
for
CCJO RENE CASSIN
Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH
CCJO RENE CASSIN
Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
CCJO RENE CASSIN
Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
René Cassin, 'the Jewish voice for human rights', is a charity that uses Jewish experience and values to advocate for universal human rights, particularly on issues - such as discrimination, indefinite immigration detention, genocide and modern slavery - that strongly resonate with Jewish history and values. We achieve this through a combination of advocacy, policy analysis, public campaigning, education and building the capacity of activists to promote and protect human rights.
As 'the Jewish voice for human rights', René Cassin works:
-
Within the Jewish community - building support for human rights values amongst British Jews.
-
In the wider community - bringing the authority of a Jewish perspective to human rights debates, especially on issues affecting vulnerable minorities.
In furtherance of that object but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its object.
Public benefit
The Trustees confirm that it has complied with its duty under the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
Volunteers
During the year there were 2 volunteers who supported the charity's work by helping with research, campaigning and education.
ACHIEVEMENT AND PERFORMANCE
Charitable activities and future plans
Details of the campaigns and education drives undertaken by Rene Cassin, as well as Rene Cassin's plans for the future can be found on their website at www.renecassin.org.
FINANCIAL REVIEW
Principal funding sources
The principal funding sources are grants from charitable foundations.
Reserves policy
The present level of funding is adequate to meet the trustees' objects. The trustees consider the financial position of the charity to be satisfactory.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by its constitution, amended 9 September 2013, and constitutes an unincorporated charity as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The trustees of the charity will appoint people once a year to serve as trustees including treasurer for a three-year term. A trustee will have a maximum tenure of two three-year terms. The trustees may also appoint any person who is willing to act as a trustee at any point during the year. Whatever portion of the year they serve will count as the first year of their three-year term. The trustees shall hold meetings at least three times each year.
Organisational structure
The number of trustees shall be not less than three but (unless otherwise determined by a resolution of the charity in general meeting) shall not be subject to any maximum.
Page 1
CCJO RENE CASSIN
Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 2 | 140,879 | 19,000 | 159,879 | 129,012 |
| Charitable activities | |||||
| Charitable activities | - | 3,000 | 3,000 | 5,000 | |
| Investment income | 3 | 126 | - | 126 | 42 |
| Total | 141,005 | 22,000 | 163,005 | 134,054 | |
| EXPENDITURE ON | |||||
| Raising funds | 6,684 | - | 6,684 | 813 | |
| Charitable activities | |||||
| Charitable activities | 141,759 | 22,000 | 163,759 | 152,310 | |
| Total | 148,443 | 22,000 | 170,443 | 153,123 | |
| NET INCOME/(EXPENDITURE) | (7,438) | - | (7,438) | (19,069) | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 46,650 | - | 46,650 | 65,719 | |
| TOTAL FUNDS CARRIED FORWARD | 39,212 | - | 39,212 | 46,650 |
The notes form part of these financial statements
Page 4
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cashat bank | 41,184 | 41,184 | 48,180 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 7 | (1,972) | (1,972) | (1,530) | |
| NETCURRENT ASSETS | 39,212 | 46,650 | |||
| TOTAL ASSETSLESSCURRENTLIABILITIES | 39,212 | 39,212 | 46,650 | ||
| NET ASSETS | 39,212 | 39,212 | 46,650 | ||
| FUNDS | 8 | ||||
| Unrestricted funds | 39,212 | 46,650 | |||
| TOTAL FUNDS | 39,212 | 46,650 |
CCJO RENE CASSIN
Notes to the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Donations | 159,227 | 128,373 |
| Gift aid | 652 | 639 |
| 159,879 | 129,012 |
continued...
Page 6
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
3. INVESTMENT INCOME
Deposit account interest
| 2023 | 2022 |
|---|---|
| £ | £ |
| 126 | 42 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| Employees | 3 | 3 |
| Volunteers | 2 | 2 |
| 5 | 5 |
No employees received emoluments in excess of £60,000.
6.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| fund | fund | funds | |
| £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 99,012 | 30,000 | 129,012 |
| Charitable activities | |||
| Charitable activities | - | 5,000 | 5,000 |
| Investment income | 42 | - | 42 |
| Total | 99,054 | 35,000 | 134,054 |
| EXPENDITURE ON | |||
| Raising funds | 813 | - | 813 |
| Charitable activities | |||
| Charitable activities | 117,310 | 35,000 | 152,310 |
| Total | 118,123 | 35,000 | 153,123 |
| NET INCOME/(EXPENDITURE) | (19,069) | - | (19,069) |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 65,719 | - | 65,719 |
| TOTAL FUNDS CARRIED FORWARD | 46,650 | - | 46,650 |
continued...
Page 7
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Taxation and social security | 953 | 510 | ||
| Other creditors | 1,019 | 1,020 | ||
| 1,972 | 1,530 | |||
| 8. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.23 | in funds | 31.12.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 46,650 | (7,438) | 39,212 | |
| TOTAL FUNDS | 46,650 | (7,438) | 39,212 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 141,005 | (148,443) | (7,438) | |
| Restricted funds | ||||
| Restricted fund | 22,000 | (22,000) | - | |
| TOTAL FUNDS | 163,005 | (170,443) | (7,438) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.22 | in funds | 31.12.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 65,719 | (19,069) | 46,650 | |
| TOTAL FUNDS | 65,719 | (19,069) | 46,650 |
continued...
Page 8
CCJO RENE CASSIN
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 99,054 | (118,123) | (19,069) |
| Restricted funds | |||
| Restricted fund | 35,000 | (35,000) | - |
| TOTAL FUNDS | 134,054 | (153,123) | (19,069) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 9