COMPANY REGISTRATION NUMBER: 06543595 CHARITY REGISTRATION NUMBER: 1126031 Company Llmited by Guarantee FINANCIAL STATEMENrs 31 AUGUST 2024 *AEIRSIXT• OW0512025 COMPANIES HOUSE
137
COHEN ARNOLD Chartered accountants & statutory auditor New Burlington House 1075 Fincmey Road LONDON NWII OPU
COMPANY LIMITED BY GUAII4NfEE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2024 PAGE Trustees, annual report (incory)orating the directorfs report) Independent auditorfs report to the members Statement of financial activities (including income and expenditure ac¢owit) Ststement of financial p)sition Statement of cash flows 14 15 16 Notes to the financial statements 17
UNIVERSITY JEWISH CHAPLAINCY COMPANY LIMITED BY GUARA TRUSTEES, ANNUAL REPORT (ll¥CORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 AUGUST 2024 The trustees, who are also ihe directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 August 2024. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Charity registration num ber University Jewish Chaplaincy 1126031 Scottisb charity registration SC045950 number Compgny registration number 06543595 Prlneipal offlce and registered 305 Ballards Lane office London N128GB THE TRUSTEES Mrs C Lenson Mr U N Goldberg Mr J M Lewis Mrs N Livingston Mrs J A Levene Mr N Levy Cohen Arnold Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NWII OPU AUDITOR STRUCTURE, GOVERNANCE AND MANAGEMENT University Jewish Chaplaincy {UJC) is a company limiled by guarant.ee not havin8 a share capital. It is r¢gAstered with the Charity Commission (Charity Registration Number: 1126031) and with Ihe Office of the Scottish Charity Regulator (Charity Regislration Number '. SC045950). University Jewish Chaplaincy's governing instruments are its Memorandum and Articles of Association dated 20 August 2020 with an alteration made on 21 May 2023. The overall management of the charity is vested in the trustees, who are assisted in their deci5ion5 by a Board of members who regularly meet to discuss and review the charity's activili¢s. The charity was administered during the year by it5 CEO. Sophie Dunoff,
COIIIPANY LIMITED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREOR's REPORT) (contlnual) YEAR ENDED 31 AUGUST 2024 OBJECTIVES AND ACTIVITIES The trustees Confirn) that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing University Jewish Chaplaincy's aims and objectives and in planning future activities, The Chaplains maintain an overview of support and educational provision Ihroughout iheir region and make suggestions or plan activities that will involve as many individual students and student groups that live within the region. Chaplains will travel to campuses across their allocated region to support Jewish students on a regular basis. All our activities, including educational programmes and social events, ar¢ widely advertised and we welcome the partt¢ipation of all in the local student's community. Most of our activiti¢s are free and those events where a charge is made, for example residential weekends, are very heavily subsidised and concessions are offered for anyone who is unable to pay the ful l (subsidised) amount. Financial support is offered to students who live in small communities to join activities on those local campuses where Ihere is a significant Jewish student community. The Chaplains provsde a focus for all Jewish students on campus for the activities associaled with our faith, During the year under review, we offered a range of educational programmes, activities and servi¢¢s covering: Religious and spiritual guidance - for students who have questions regarding their faith or who are looking for opportunities for spiritual growth, simply have a question or need guidance on Jewish laws. Home hospitality- serving meals lo students on Sabbath (Friday nighl and Saturday), Jewish Festivals and on weekdays in a supportive and nurturing home environm¢nt. Praciical Jewish Support and Advice - including organising prayer services, meals and educational programmes (before and during) and generally providing opportunities for Jewish students to participate as fully as they wish in the Jewtsh Sabbaih and Jewish Festivals that take place during temi time. One to one emotionalsupport andguidance- providing a listening ear and acting as a signpost to support services for students with issues as wide.ranging as anxiety and homesickness to ealing disorders and self-hamiing. Represenlalion to University authorities - as official Chaplains to Ihe Universities they serve, Chaplains provide support and assistance for Jewish students, ensuring thal Iheir religious needs are being catered for e.g. in the event of an exam coinciding with a Jewish festival. Educational programming establishing regular events such as a weekly 'Lunch & Learn, where students Can come along and participate in discussions on topics of Jewish interest. Creating opportunities for text-based learning for all students individually and in groups, regardles5 of their level of knowledge or experience in Jewish learning. Muliifaith- our Chaplains are at the forefront of much of the work taking place on campuses across the UK today and participate fully in this arena, acting as full members of many university Chaplaincy teams, Social events providing opportunities for Jewish students to meet and create connections with other Jewish students.
COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (conliTruied) YEAR EIYDED 31 AUGUST 2024 OUR PROVISION AROUND THE UK lon Birmin ham & West Midlands Bristol & Western & South Coast Bri hton & South Coast Cambrid e & East An Leeds & Yorkshire London & South East Manchester Live ool & North West North East Nottin ham & East Midlands Oxford Scotland Cha lains Rabbi Fishel Cohen Rabbi Michael Rosenfeld-S¢hueler Rabbi Matt & Sheerelle Marks Rabbi Ben and Atira Baruch Rabbi Zecharia and Nava Deutsch Rabbi Gavin Broder Rabbi E hraim Guttenta Rabbi Natan Fa leman Rabbi Aaron Li se Rabbi Uri a and Shima Dvir Rabbi Michael and Trace Rosenfeld-schueler Rabbi Eliran and A alah Shabo KEY IMPACT STATISTICS Over the last academic year, UJC Chaplains have provided direct assistance to over 1,600 students confronting anlisemitism, dedicated over 4,500 hours to studenl welfare and mental wellbeing, and have had over 17,000 atlendances al events, fostering a sense of community and solidarity. Additionally, we have h05ted over 9,600 students in Chaplains, hom¢s for sabbath meals, held over 50 meetings wilh university officials to advocate for student safety and rights, and engaged in over 34,000 student interactions, each offering vital resources and support. STUDENT SURVEY FEEDBACK Ev¢ry two yeaTS, UJC conducts a national survey of Jewish students to monitor their experiences, ¢oncerns as well as to ascertain the effectiveness of our Chaplains and their programmes. At ihe lime of polling (August 2024), an horrifying 890/0 of respondents reported experiencing anlisemitism in the last academic year and over 500/0 said they had experienced antisemitism on campus at least monthly since October 7th. of those who experienced antisemitism, only 47Q/o felt support¢d by their university sin¢e then. Unsurprisingly, 41 /0 of Jewish students surveyed said they were somewhat or very concerned about returning to campus for this academic year. Our Chaplains were on the front-line supporting students with 530/0 reported having engaged more in Jewish life on campus since the attacks and we couldn't be prouder of their efforts. Just under 400/0 of those surveyed have relied on their Chaplain more, and 530/0 have engaged more in Jewish life on campus this year. We are pleased thal our Chaplains, efforts are a¢knowl¢dged overall, with 810/0 of respondents endorsing our work in ihe survey. Ofthose who experienced antisemitism post October 7th, 940/0 of those who made their Chaplain aware of what had happened felt supported by them.
COMPAIYY LtMITED BY GUARAEE TRUSTEES, AIYNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (conlinued) YEAR ENDED 31 AUGUST 2024 ACHIEVEMENTS AND PERFORMANCE Protectlng Jeivlsh Life on Campui Our Chaplains help to protect the religious rights and freedoms of Jewish students on campus. As officially recognised members of slaff al the universities ihey serve - they have access to all areas of campus, reaching students where they are when issues arise, such as when an exam or class conflicts with Shabbat or a Jewish holiday. We offer to,, Represent sfvdent interests to the university Attend rcgular meetings with university officials Create coalitions with interfaith colleagues Fight and callout antisemitism on campus This academic year has perhaps been the most difficult for Jewish students (and Chaplains) at UK universities in living memory and our efforts to protect Jewish life on campus took the bulk of our efforts this year. Jewish students in ihe UK know all too well ihat as soon as there are tensions in lh¢ Middle Easl, antisemitic abuse and violence Proliferales across campuses and student residences, often surreptitiously masked as anti-lsrael or anti-zionist sentiments. Since October 7th 2023, such activity has intensified in its frequency and tenacity. Our longest-standing Chaplain (with 40 years in post) commented that the academic year 2023-2024 was without question the hardest he has ever encountered. A5 the irnpact of the war in Israel l Gaza spilled out onto UK universities last year, approximately 36 campuses had pro-Palestinian encampmenls, Whilst not necessarily iheir intention, some of these ¢ncampments enabled chall¢nging and hostile environments for m any Jewish students. In places where phrases like 'Zionisls off our campus, and 'Globalise the Intifada, were chanted aggressively, written on placards or graffitied, many Jewish students perceived this to be a direcl threat to their civil liberties. Our response was swift and coordinated. University Jewish Chaplaincy, alongside the Union of Jewish Students (UJS), aclively engaged with university authorities to address students, legal and pasloral concerns. Our action included: Meetings with vice-chancellors and university staff to ensure that Jewish studenls were not only heard but also supported Supporting Jewish societies {JSocs) in their efforts to promote understanding and dialogue on campus Providing safe spaces in Chaplains, homes wher¢ students could feel supported Keeping students aware of protesl locations and advising on alternative routes Working with campus security and Community Security Trust to monitor and swlftly respond to incidents Distressingly, the recorded instances of antisemitism hit unprecedented levels, with 1,600 students supported by UJC in dealing with antisemitism at university - an alarming number when compared to last year's tally of163. Supporting Students, Mental Wellbeing Building on the surcess of our residential l¢am building retreats, we brought all Chaplains together for a weekend of training, retlection and planning. With student wellbeing a key focus, we were grateful to b¢joined by ahighly respected expert within the Jewish community, Shelly Marsh, who has a specialism in wellbeing, youth and young pcople's provision. Shelley d¢liv¢r¢d sessions on 'str¢ss and anxiety in young people, and 'cancel culture,, which alongside a session on 'difficult
COlklPANY LIMITED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) YEAR ENDED 31 AUGUST 2024 conversations, helped upskill Chaplains and head office teams alike. These sessions proved invaluable as Chaplains dedicat¢d over4000 hours to welfare provision this year (1,692 in 2023), much of this increase down to the impact on students from the Increased tensions and abuse on campus. Home Hospitality In aiming to create'a home-away-from-home, for all Jewish students, our home hospitality programme is broad, offering Jewtsh studenls a great number of opportunities to interact with their Chaplains and fellow students in a safe, personal, and relaxed setting. Creating these safe spaces has been all the more important and appreciated by the student body over the past year. As part of this provision, UJC Chaplains regularly hosted students for Sabbath / festive meals and midweek hospitality, as well as a wide range of home-based social programming. Apart from the 9,600 sabbath meals we served over the year, some of our more popular home-hospilality events have included.. A regular welfare'knltting circle, in Edinburgh 'Soup and songs, on winter Fridays in Leeds Plant-pot decorating to mark the festival of Tu Bishvat Challah bread making in Newcastle BBQS to mark the festival of Lag Baomer Pancake making in Nottingham Welfare groups and check-ins Sessions on mental health and sexual abuse awareness Student Contact- Regional & Natlonal Reach Chaplains continued to serve as approachable and trusted sources of guidance, offering support and menlorship on a wide range of issues, from faith and splrituality to personal challenges and academ ic pressures. We counted a record 34,000 interactions with students Ihis year (over 6,000 more versus lasl year), driven primarily by ihe students, desire for safe spaces to celebrate Iheir Jewish identities. A strong, visible Chaplaincy presence on campus plays a key role in fostering a sense of community and belonging among Jewish students. Through the facilitation of events, services, and social gatherings. Chaplains provided opportunities for students to engage with their heritage and build meaningful connections with their peers. This supportive environment has been crucial in promoting ¢motional resilience and mental wellbeing during this most trying year. Proactive efforts to engage students whelher via digital platforms, partnerships wilh student organisations, or active participation at campus events- have ensured that Chaplaincy service5 remained highly accessible. This visibility encouraged more students lo s¢ek out support, empow¢ring ihem lo benefit from the guidance available. Whilst rnany Jewish students choose to study at universities located near established Jewish communities, some study in conurbations with less access to Jewish life. Over the last year, our Chaplains have visited over 100 university campuses, including numerous trip5 to universities like Aberdeen, Exeter, Loughborough, Preston, St. Andrews, Warwick and York - providing kosher food, educational sessions, and Community-building activities either on a weekday or over Shabbat. Our Chaplains drove 15,000+ miles lo reach these campuses, ensuring that every Jewish student feels connected and supported.
UNIVERSITY JEWISH CHAPLAINCY TRUSTEES, ANNUAL REPORT (ll¥CORPORATING THE DIREcfoR'S REPORT) YEAR ENDED 31 AUGUST 2024 The influence of University Jewish Chaplaincy's work extends beyond campus life. By nurturing well- rounded, community-conne¢ted individuals, Chaplaincy contributes to the development of future leaders who are empathetic, culturally grounded, and dedicated to making a positive impact in society. Strateglc Fundralslng Efforts Despite filling the role of Head of Fundraising in May 2023, the post-holder- Rob Taub - left UJC in June 2024 for a promotion, moving on to take the role of Executive Director of another Charity. In the period that he was with us, Rob led our 'Crisis on Carnpus, matched funding Campaign, which raised over £862K from 3,142 donors (versus £652K in 2023). This included bringing in several new significant donors and building some new relationships and models for future income generation such as establishing a well thought out process for legacy giving, ensuring thal people Can now choose UJC relatively easily for inclusion when drafting their will. He also focused on generating goodwill and better relationships with our mid-high level donors, staying in louch with them and communicating personalised thanks when we received an unexpected donalion. Since his departure, we have enlisted the help of flexible freelance support with stakeholder engagement, grdnt writing and reporting, with some generalised scoping and planning included in that support. We have also retained the services of a major giving consultant who has provided development support largely focused on major donor relationships and matched funding campaigns. Princlpal fundlng sources As outlined above, the charity's primary source of income remains donations. We are also deeply appreciative of the ongoing, generous financial support provided by th¢ United Synagogue. Our sincere thanks go to the trustees of ihe United Synagogue for their remarkable generosity and for their continued dedication in supporting our work. Their long-standing commitrnent to our work plays a vital role in enabling us to deliver our services and achieve our mission. I would also like to take ihis opportunity to express my heartfelt thanks to our head office team, Chaplains, trustees, and volunteers. Their dedication, energy, and tireless efforts underpin ihe crucial work highlighted in this report. It is through their collective commitment that we are able to make such a meaningful impact. FJNANCIAL REVIEW General The net results for the year show an overall net expenditure of £44,834. As at 31 August 2024, the charity had accumulated unrestricted funds of £440,316 and accumulated restricted funds of £21,845. Reserves Poll¢y The trustees have reviewed the reserves of the charity whose policy is to try and retain sufficient funds for two months operating costs.
COMPANY LIMITED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DtREcfoR'S REPORT) fcontinualj YEAR EIYDED 31 AUGUST 2024 PLANS FOR FUTURE PERIODS When planning our activities, the trustees of University Jewish Chaplaincy have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we strive to make sure that every Jewish student, regardless of background or affiliation has the opportunity to live out their faith as part of their local Jewish student community through: Provision of practical support and advice Pastoral care and emotional support Providing educational opportunities, to both groups and individuals, to develop Jewish knowledge and identity We also seek more extensive coverage as we realise that to facilitate the work of University Jewish Chaplaincy it is vital Ihat we maintain our presence across the UK. In addition, we are CuentlY looking into areas where the service might be enhanced by the provision of additional personnel, for example in London and Bristol. TRUSTEES, RESPONSIBILITIES STATEMENT The truslees, who are also directors for the purposes of company law, are responsible for preparing the Iruslees, report and the financial statements in a¢¢ordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year whi¢h give true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these fjnancial statements, the trustees are required to., select suitable accountin8 policies and then apply them consistentlyi observ¢ th¢ methods and prin¢iples in the applicable Chariti¢s SORP; make judgments and accounting estimates that are reasonabl¢ and prudent: prepare the financtal statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records thal are sufficient lo show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial positio of the charity and enable them to ensure that the ftnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Docusign Envelope ID.. y464ED935Il488D-A8A8-7AAcBDF4y$E7 UNtVERSITY JEWISH CHAPLAINCY COMPANY LIMITED BY GUARAI¥4TEE TRUSTEESI ANNUAL REPORT (INCORPORATJF4G THE DIRECTOR'S REPORT) (eoniiiiued) YEAR ENDED 31 AUGUST 2024 AUDITOR Each of the persons who is a twstee at thc date of approval of this report confirnis that.. so far as thry are awarc, there is no relevant audit inforn)ation of which the charity's auditor is unaware. and they have taken all steps ihat they ought to have taken as a trustee to make themselves aware of any relevant audit inforniation and to establish that the charity's auditor is aware of that infomiaiion. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companics Act 2006. SMALL COMPANY PROVISIONS This report has been prepared in accordance with th¢ provisions applicable to companies entitled to the small companies ex¢mption. The trustees, annual report was approved on 30 April 2025 and signed on bebalf of tbe board of trustees by.. Mr U N Goldberg Trustee
UNIVERSITY JEWISH CHAPLAINCY COMPANY LIMtTED BY GUARANfEE INDEPEIYDENT AtJDITOR'S REPORT TO THE MEMBERS OF UNtVERSITY JEWISH CHAPLAINCY YEAR ENDED 31 AUGUST 2024 OPINION We have audited the financial statements of University Jewish Chaplaincy (the 'charity') for the year ended 31 August 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statemeni of cash flows and the relaled noles, including a summary of significant accounting policies. The financial reporting framework thai has been applied in their preparation is applicable law and Unlted Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounling Practice). In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as al 31 August 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Praclice; have been prepared in accordance with the requirements of the Companies Act 2006. BASIS FOR OPINION We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report, We are independent of the harity in accordance with the ethical requiremenls that are relevant to our audil of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our oiher ethical responsibilities in accordance with ihese requirements. We beli¢ve 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 perfomed, we have noi identified any material uncertainties relating to eveiils or conditlons that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at lcast twelve months from wh¢n 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.
COMPANY LIMtTED BY GUARANTEE INDEPENDENT AIJDITOR'S REPORT TO THE MEMBERS OF UNIVERSITY JEWISH CHAPLAINCY l¢onLl•wed) YEAR ENDED 31 AUGUST 2024 OTHER INFORMATION The other infomiation comprises the inforniation included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomation. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly"stated in our report, we do not express any forni of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other inforniation and, in doing so, consider whether the other infomiation is materially Inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we id¢ntify such material inconsistencies or apparent material misstatements, we are required to delerni ine whether Ihere is a material misstatement in the financial statements or a material misslalement of the other information. If, based on the work we have perfomied, we conclude ihat there is a malerial misstatement of this other inforniation, we are required to report that fact. We have nothing to report in this regard. OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion. based on the work undertaken in the course of Ihe audit: Ihe information given in the trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements. and the trustees, report has been prepared in accordance with applicable legal requirements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In ih¢ light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of ihe following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or Ihe financial statements are not in agr¢em¢nt with the accounting records and retums; or ertain disclosures of trustees, remuneration specified by law are not rnade. or we have not received all the infornlation and explanations we require for our audit. or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. io
UNIVERSITY JEWISH CHAPLAINCY INDEPEIYDENf AUDITOR'S REPORT TO THE IktEMBERS OF UNIVEILSITY JEWISH CHAPLAINCY (condtt4edJ YEAR ENDED 31 AUGUST 2024 RESPONSIBILITIES OF TRUSTEES As explained more fully in the trustees, responsibilities statement, th¢ trustees (who arc also the directors for the purposes of company law) are responsible for the preparation of the financial stalements and for being salisfied that they give a true and fair view, and for such internal control as the trustees deterniine is necessary to enable the preparation of financial stalements that are free from material misslalement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity 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 misstalement, 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 deteci a material m isstatement when il exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo 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 Tegulations. We design procedures in line with our responsibilities, outlined above, to detect material mi5Statements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks that are applicable to the company through discussion wilh the directors and senior management and identified which were most significant with respect to the financial statements. We identified financial reporting legislation (including relared companies legislalion), charities legislation and taxation legislation as being most significant to these financial statemenls. We communicaled these identified frameworks throughout our audit team and remained alert to any indications of non-compliance throughout the audit, W¢ ensured that the engagement team had suffici¢nt competence and capability to identify or recognise non-compliance with laws and regulations. We discussed with the directors and senior management the policies and procedures regarding Compliance with these legal and regulatory frameworks. We assessed Ihe susceptibility of the company's financial statements to material m i5Statement due to non-compliance of legal and regulalory frameworks, including how fraud might occur, by enquiry with the directors and senior management during the planning and finalisation phases of our audit and using proprietary disclosure Checklists. This was determined to be low. Based on this understanding we designed our audit procedure5 to identify non-compliance with the identified legal and regulatory framework. whi¢h wer¢ part of our procedures on the related financial statement items. Our procedures included reviewing the company's internal controls poIAcies and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies including HMRC, testing transactions outside the norn]al course of the business and journal entries, and discussions with the directors and senior management. li
UNIVERSITY JEWISH CHAPLAINCY tNDEPENDENT AIJDITOR'S REPORT TO THE MENIIBERS OF UNIVERSITY JEWISH CHAPLAINCY( conlinuedj YEAR ENDED 31 AUGUST 2024 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatcment of the financial statements, whether due to fraud or eOr, design and perfonn audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understandtng of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the eff¢ctiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basTS of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions ihat may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the datc of our auditor's report, However, future ev¢nts or condilions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying trnnsaclions and events in a manner thal achieves fair presentation. 12
COMPANY LIMrrED BY GUARANIEE INDEPENDENf AUDITOR'S REPORT TO THE MEMBERS OF UtIIVITy JEWISH CIWLAINCYf¢ovLIMué4 YEAR ENDED 31 AUGUST 2024 We communlcate with those Charged with governance regarding, among other matters, the planned scope and timing of the audit and si8nificant audit findings. including any sigrAifieant deficien¢i¢s in internal Control thkt we identify during our audit. USE OF OUR REPORT This report is mad¢ solely to the ¢harity'$ members, as a bodyi in accordance with Chapter 3 of Part 16 of the Companie5 Act 2006, and in accordance with Regulalion 10 of the Charities Accounts (Scotland) ReEulation$ 2006. Our audit work has been undertaken $0 that we might state to the charity'5 members those matt¢rs we are required to state to them in an auditofs report and for no other purpose. To the fvllest exteni pern)itted by law, we do not ac¢ept or assume responsibility to anyone other than the charity and th¢ charity's members as a body, for our audit work, for this repo¢ or for the optnions we have fornled. tris (Senior Statutory Auditor) For and on behalf of Cohen Arnold Chartered accountants & statulory auditor New Burlington Hous¢ 1075 Finchley Road LONDON NWII OPU 30 April 2025 13
COMPANY LIMITED BY GUAREE STATEMENT OF FINANCIAL AcfIvITIES (INCLUDING INCOIVIE AND EXPENDITURE ACCOUND YEAR ENDED 31 AUGUST 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Not¢ Income and endowments Donations and legacies Investment income 1,176,779 67,111 1,243,890 1.040,268 Total Income 1,176,779 67,111 1,243,890 1,040,271 Expenditure Expenditure on Charitable activities Totol expendlture 7,8 1,199,287 89,437 1,288,724 1.211.336 1.211,336 1,199,287 89,437 1,288,724 Net expenditure and net movement in funds (22,508) (22,326) (44,834) (171,065) Reconciliation or runds Total funds brought forward Total funds ¢8rrled forward 462,824 440,316 44,171 506,995 462,161 678,060 506,995 21,845 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on p•g£s 17 10 25 form part ofthe5e financial slalement 14
Docuslgn Envelope ID.. 7484ED99-35114B8D-ABA8-7AACBDF475E7 UNIVERSITY JEWISH CHAPLAINCY COMPANY LIMITED BY GUAK4NTEE STATEMENT OF FINANCIAL POSITION 31 AUGUST 2024 2024 2023 Iyote FIXED ASSETS Intangible assets Tangible fixed assets 14 15 83S 6,944 1.114 7,671 8,785 7,779 CURRENT ASSETS Debtors Cash at bank and in hand 16 50,298 473,941 46,346 496,155 524,239 542,501 CREDITORS: amounts falllng due wlthln one year NET CURRENT ASSETS 17 69,857 44,291 454,382 498,210 TOTAL ASSETS LESS CURRENT LIABILITIES 462,161 462,161 506,995 506,995 NET ASSETS FUNDS OF THE CHARITY Restricted funds Unrestricted funds 21,845 440J16 462,161 44,171 462,824 506,995 Total eharlty funds 18 These financial statements have been prepared in accordancc with the provisions applicable io companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 30 April 2025, and are signed on behalf of the board by.. 'MrYSIYfa'berg Trustee The nots5 on p3ges 17 to 25 form part of these financi¥l statements. 15
COMPANY LIMtTED BY GUAIL4NfEE STATEMENf OF CASH FLOWS YEAR EIYDED 31 AUGUST 2024 2024 2023 CASH FLOWS FROM OPERATING ACTIVITIES Net expenditure Adjuslmen¢sfor.' Depreciation of tangible fixed assets Amortisation of intangible assets Other interest receivable and similar income Accrued expensesJ(income) Changes in.. Trade and other debtors Trade and other creditors (44,834) (171,065) 5,391 279 3,836 372 {3) (5,951) 16,044 (3,952) 13,938 9,522 7,334 (17,550) (151,539) Cash generated from operations Interest received Net cash used in operating activities (17,550) (151,536) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of tangible assels Net cash used in investing activities (4,664) (4,664) (11,507) (11,507) NET DECREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR CASH AND CASH EQUIVALENTS AT END OF YEAR (22,214) (163,043) 496,J55 659,198 473,941 496,155 The note$ on page5 17 10 25 form part ofthese finaneial $t&t¢ments. 16
COMPANY LIMITED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENTS YEAR EIYDED 31 AUGUST 2024 GENERAL INFORMATION The charity is a public benefit entity and a private cornpany lim ited by guarantee, registered in England and Wales and a registered charity in England, Wales and Scotland. The address of the registered office is 305 Ballards Lane, London, N12 8GB. STATEMENT OF COMPLIANCE These financial statements have been prepared in complian¢e with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and Ihe Companies Act 2006, ACCOUNTING POLICIES Ba$ls of prepgratlon The financial statemenls have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which 15 the functional currency of the entity. Going concern There are no material uncertainties aboul the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions ihat affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under Ihe circumslances. Fund gceounllng Governance costs Governance costs are aSSlated with th¢ governance arrangements of the charity and relate to the general running of the charity, These costs include audit, legal advice for Trustees and costs as50ciat¢d with mecting constitutional and statutory requirements such a5 the ¢05t of Trustee meetings and the preparation of the statutory accounts. 17
UNIVERsrrY JEWISH CHAPLAINCY COMPANY LIMITED BY GUARANfEE NOTES TO THE FINANCIAL STATE11Yrs (comtinued) YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES (eondnuedj Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the ¢harAty; At is probable that the economic beneflts associated with the transaction will flow lo the charity and th¢ amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unle5S this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribulion of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as r¢stri¢t¢d. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VA T which cannot be fully recovered, and ts classified under headings of the statement of financial activities lo which il relates: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activilics that further its charitable aims for the benefit of its beneficiari¢s, including those support costs and costs relating to Ihe governance of the charity apportioned to charitabl¢ activities. other expenditure includes all expenditure Ihat is neither related to raising funds for the charity nor part of its expenditure on charilable activities. All ¢osts are allocated to expenditure categories reflecting Ihe use of ih¢ resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities ihey ¢ontribute to on a reasonable, justifiable and consistent basis. Intanglble assets Inlangtble assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairnient 1055es. Any intangible assets carried at revalued amounts, are recorded at th¢ fair value at the date of revaluation, as detemiined by reference to an active market, le55 any subsequent accumulated amortisation and subsequent accumulated impairnlent losses. J8
NOTES TO THE FINANCIAL STATEMENTS (cortlnMedJ YEAR EIYDED 31 AUGUST 2024 ACCOUNTING POLICIES (conlinMa4 Intanglble assets (eondnu¢él) Intangible assels acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the ¢xpe¢led future economic benefits are probable and the cost or value can b¢ measured reliably. Amortisation Amortisation is calculated so as to write off the Cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Website 250/0 reducing balance If ther¢ is an indicalion thal there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. Tangible assets All fixed assets are initially recorded at cost. Depreelation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over ihe useful economic life of thal asset as follows,. Equipment lrnpairment of fixed assets A review for indicators of impaim)ent is Carried out at each reporting date, with the r¢coverabl¢ amounl being estimated where such indicators exist. Where the carrying value exceeds the recoverabl¢ amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairmenl testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of ihe cash-8enerating unit to which the asset belongs. The cash-generating unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independenl of the cash intlows from other assets or groups of assets. For impaimient testing of goodwil I, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are ¢xpected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. Financial instruments 3 Year Straight Line A financial asset or a financial liability is recognised only when the charity becomes a paty lo the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payabl¢ including any relaled transaction costs. 19
COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (conllwie YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES (condnued) Financial instruments Cuent assets and current liabilities are subsequently measured at the cash or other ¢onsideralion expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investmenl is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at Cost less impairn)ent. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond nonnal business tern15 or financed at a rate of interest that is not a market rate, in which cas¢ the asset is measured ai the present value of the future payments discounted at a market rate of interest for a similar debt instrument, Other financial instruments are subsequently measured ai fair value, with any changes re¢ognis¢d in the statement of financial a¢tivities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cosl or amortised cost are reviewed for objective evidence of impairnienl at the end of each reporting date. If there is objective evidence of impairment, an impairnient loss is recognised under the appropriate heading in the slatement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impaiment. Other financial assets are either assessed individually or grouped on the basis of similar Credit risk characleristics. Any reversals of impairnient are recognised immedialely, to the extent that the reversal does not resull in a carying amount of the financial asset that exceeds what the carying amount would have been had the impairnient not previously been recognised. Defined contribullon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related servic¢ is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render ihe related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognis¢d as an expense in the period in which it arises. LIMITED BY GUARANTEE The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £ l. 20
COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL sTATElNrs (C&1¢) YEAR ENDED 31 AUGUST 2024 DONATIONS AND LEGACIES Unrestricted Funds Restricted Total Funds Funds 2024 DONATIONS Donations and grants receivable 1,176,779 67,111 1,243,890 Unrestricted Funds R¢stricted Total Funds Fund5 2023 DONATIONS Donations and grants receivable 932,813 107,455 1.040,268 INVESTMENT INCOME Unrestricted Total Funds Unrestricled Total Funds Funds 2024 Funds 2023 Bank interest EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE Unrestricted Funds Restricted Total Funds Funds 2024 Provision of University Jewish Chaplains Support costs 1,185,994 13,293 ,199,287 89,437 1,275,431 13,293 89,437 1,288,724 Unrestricted Funds Restricted Total Funds Funds 2023 Provision of University Jewish Chaplains Support costs 1,093,419 20,677 ,114,096 97,240 1,190,659 20,677 1,211,336 97,240 EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE Activities undertaken direcily Support costs Total funds 2024 Total fund 2023 Provision of University Jewish Chaplain5 Governance costs 1,275,431 6,093 7,200 13,293 1,281,524 7,200 1,288,724 1,205,276 6,060 1,211,336 1,275,431 21
COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATElYTs (lwtslnue YEAR ENDED 31 AUGUST 2024 ANALYSIS OF SUPPORT COSTS Provision of Universlty Jewlsh Chaplains Analysis of support costs Total 2024 Total 2023 Communications and IT Support costs.. Other costs 6,093 7,200 6,093 7,200 14,617 6,060 13,293 13,293 20,677 10. NET EXPENDITURE Net expenditure is stated after charging.. 2024 2023 Amortisation of inlangible assets Depreciation of tangible fixed assets 279 5,391 372 3,836 11. AUDITORS REMUNERATION 2024 2023 Fees payable for the audit of the financial statements 5,200 4,800 12. STAFF COSTS The average head count of employees during the year was 25 (2023.. 24), The average number of full-time equivalent employees during the year is analysed as follows: 2024 No. 2023 No. Administrative Chaplains 13 The number of employees whose remuneration for the year fell within th¢ following bands, wer¢: 2024 2023 No. No. £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 13. TRUSTEE REMUNERATION AND EXPENSES No trustee received any remuneration during the year. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity. 22
COIWIPANY LIMITED BY GUARANTIE NOTES TO THE FINANCIAL STATEMENTS Iconllmi¢d) YEAR ENDED 31 AUGUST 2024 14. INTANGIBLE ASSETS Website Cost At I September 2023 and 31 August 2024 Amortlsatlon At I September 2023 Charge for the year At 31 August 2024 Carrying amount At 31 Augus12024 At 31 August 2023 6270 5,156 279 5,435 835 1,114 15. TANGIBLE FIXED ASSETS Equipmenl Tolal Cost Al I September 2023 Additions 14,449 4,664 19,113 14,449 4,664 At 31 August 2024 Depreciation At I September 2023 Charge for the year At 31 August 2024 Carrylng amount At 31 August 2024 At 31 August 2023 19,113 6,778 5,391 12,169 6,778 Sa91 12,169 6,944 7,671 6,944 7,671 16. DEBTORS 2024 2023 Prepayments and a¢¢rued income Other deblors 20,852 29,446 50,298 12,120 34,226 46,346
tJNIVERSITY JEWISH CHAPLAINCY COMPANY LIMtTED BY GUARAJNTEE NOTES TO THE FINANCIAL STATEMENfs (£vl- YEAR EIYDED 31 AUGUST 2024 17. CREDITORS: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Other creditors 35,374 32,358 2,125 2S,352 16,314 2,625 44,291 69,857 18. ANALYSIS OF CHARITABLE FUNDS Unrestricted funds At I September 2023 Al 31 August 2024 Income Expenditure General funds 462,824 ,176,779 (1,199,287) 440,316 At I September 2022 At 31 August 2023 Income Expenditure General funds 644,104 932,816 (1,114,096) 462,824 Restricted funds At I September 2023 At 3J August 2024 Income Expenditure Restricled Fund 44,171 67,111 (89,437) 21,845 At I September 2022 At 31 August 2023 Income Expenditure Restricted Fund 33,956 107,455 (97,240) 44,171 24
COMPANY LIMtTED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENfs (conlinue41 YEAR ENDED 31 AUGUST 2024 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Total Funds Funds 2024 Intangible assets Tangible fixed assets Current assets Creditors less than l year Net assets 835 6,944 502,394 (69,857) 440,316 835 6,944 524,239 (69,857) 462,161 21,845 21,845 Unrestricted Funds Restricted Total Funds Funds 2023 Intangible assets Tangible fixed assets Current assels Creditors less than l year Net assets 1,114 7,671 498,330 (44,291) 462,824 1,114 7,671 542,501 (44,29 l) 506,995 44,171 44,171 20. ANALYSIS OF CHANGES IN NET DEBT At At I Sep 2023 Cash flows 31 Aug 2024 Cash at bank and in hand 496,155 (22,214) 473,941 21. RELATED PARTIES Donations totalling £11,780 were received from the trustees and entities Connected with the truslees. No conditions were attached to any of these donations.