REGISTERED COMPANY NUMBER: 06432037
REGISTERED CHARITY NUMBER: 1127733
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022
FOR
EUROPEAN ACADEMY FOR JEWISH LITURGY
EUROPEAN ACADEMY FOR JEWISH LITURGY
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022
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Report of the Trustees |
1 |
to |
2 |
Statement of Financial Activities |
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3 |
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Balance Sheet |
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4 |
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Notes to the Financial Statements |
5 |
to |
8 |
Detailed Statement of Financial Activities |
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9 |
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EUROPEAN ACADEMY FOR JEWISH LITURGY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the
financialstatementsofthecharityfortheyearended30November2022.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheir accounts
inaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
ThemainobjectivesoftheEuropeanAcademyforJewishLiturgy(EAJL)aretotrainpeopletobeinspiredleadersof Jewish
prayerandworshipthroughstudyingliturgicaltraditions,history,melodiesandcantillations,preservingthesetraditions for
futuregenerations,andmentoringandprovidingtrainedleadersofprayerparticularlybutnotexclusivelyinsmalland remote
communities.
Significant activities
ThecharityprovidesservicestoindividualsandcommunitiesintheUKandEuropeanditsactivitiesfallunderthree main
categories:
One-to-one Mentoring Programme
Seminars and courses
Consultancy
ACHIEVEMENT AND PERFORMANCE
Objectives and achievements in 2021 -2022
EAJL's achievements include:
-Continuedandcommencedtrainingofourhigh-levelBa'alTefillahDiplomastudents,introducingnewstudentsto this
course increasing those studying to 8 and celebrating the graduation of one of the students.
-ContinuedtheprovisionofinvaluabletrainingtocommunityprayerleadersthroughEAJL'sOne-to-One Mentoring
Programme.
-WeendeavouredtorunaSepharditrackalongsidetheregularAshkenazitrackinallseminarsandonlinestudycourses but
take up was low for a number of reasons, leading us to plan a more directed approach for next year (see below)
-Continuousonlinecoursesovertheyearcoveredtopicssuchas:Shabbatl'Chol;SingingtheHaggadah(onein the
AshkenazitraditionandoneintheBaghdaditradition);Eicha,KabbalatShabbatandMa'arivforShabbatandChanukah song
sessions in both Ashkenazi and Sephardi traditions.
We increased the number of teachers for our online courses
-SomecourseswereledbyEAJLalumni:Ba'alatTefillahSaraleeShrellFox(basedinJerusalem)andBa'alTefillah Simon
Gordon (based in London).
-
We continued to train our first Cantorial Smicha student (in the Sephardi tradition).
-
EAJL Retreat: For the first time in four years we were able to run the EAJL T'filla Leaders Retreat in person in Oxfordshire.
-
23 people attended and it was extremely successful
-
EAJL continued to be recognised as one of the five major providers of learning for Masorti Europe.
-
EAJL continued to develop the relationship with Masorti UK and Masorti Europe and the Conservative Yeshiva in Jerusalem
-
EAJL continued to try to reach more students across the world to increase accessibility to our courses and teaching.
FINANCIAL REVIEW
EAJL'snetassetsamountedto£32,498at30November2022,anincreaseof£6,290overthepositionintheprevious year.
TheTrusteesconsiderthatthislevelofreservesissufficienttoenableEAJLtocarryoutitsobjectives.Themainsource of
revenuecomesfromtheprovisionofmentoringservicesforstudents.ThisactivityenablesEAJLtotrainfutureleaders of
Jewishprayerandworship.TheTrusteesreviewthefinancialpositiononaregularbasistoensurethatitcanmeet its
obligations as and when they fall due.
Page 1
EUROPEAN ACADEMY FOR JEWISH LITURGY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2022
FUTURE PLANS
OBJECTIVES FOR 2022-2023
The charity will be building on the success of its past and current activities. In particular:
-
We will continue to develop our website and financial systems to make these more efficient and cost effective
-
EAJL will plan and run its programme in the Conservative Yeshiva summer programme in Jerusalem in July 2023.
-
EAJL will continue to provide customised training via its One-to-One Mentoring Programme.
-
EAJL will continue to train t'filla leaders in our Ba'al T'filla and Cantorial Smicha programmes
-
Planning for EAJL online courses will continue on the two year programme plan, with more bespoke courses for French
-
Masorti communities in collaboration with the communities
-
EAJL will plan and run our fourth online learning day in July 2023.
-
-- Continued work will be done to increase awareness of EAJL's work through its collaboration with Masorti UK.
-
A new generation continues the work of EAJL with the support of its founders.
-
EAJL's two high-level programmes - the Ba'al Tefillah Diploma programme and the Cantorial S'micha programme - will
-
continue to develop.
-
EAJL will continue to develop our training and programmes both online and in person and endeavour to make our learning
-
relevant and accessible, including financially.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limitedby guarantee,
as defined by the Companies Act 2006.
Organisational structure
TheDirectorofStudiesrunstheoperationalsidfeofthecharityonaday-to-daybasis,withthesupportofa volunteer
management team, including two of the trustees.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
06432037 (Not specified/Other)
Registered Charity number
1127733
Registered office
37 Landsby Apartments
Stanmore
HA7 4RY
Trustees
C L Weiner
J Chernett
J G Levy
A P M Myers
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.
Approved by order of the board of trustees on 31 May 2023 and signed on its behalf by:
A P M Myers - Trustee
Page 2
EUROPEAN ACADEMY FOR JEWISH LITURGY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022
|
|
2022 |
2021 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
500 |
3,715 |
Charitable activities |
|
|
|
General |
|
3,600 |
2,717 |
Other trading activities |
2 |
27,639 |
9,961 |
Total |
|
31,739 |
16,393 |
EXPENDITURE ON |
|
|
|
Raising funds |
|
22,200 |
9,847 |
Charitable activities |
|
|
|
Training |
|
1,300 |
1,371 |
General |
|
236 |
82 |
Other |
|
1,713 |
1,600 |
Total |
|
25,449 |
12,900 |
NET INCOME |
|
6,290 |
3,493 |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
26,208 |
22,715 |
TOTAL FUNDS CARRIED FORWARD |
|
32,498 |
26,208 |
The notes form part of these financial statements
Page 3
EUROPEAN ACADEMY FOR JEWISH LITURGY
BALANCE SHEET 30 NOVEMBER 2022
2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Intangible assets
5
1,867
CURRENT ASSETS
Debtors
6
12,641
Cash at bank
22,541
35,182
CREDITORS
Amounts falling due within one year
7
(4,551)
NET CURRENT ASSETS
30,631
TOTAL ASSETS LESS CURRENT LIABILITIES
32,498
NET ASSETS
32,498
FUNDS
9
Unrestricted funds
32,498
TOTAL FUNDS
32,498 |
2021
Total
funds
£
1,866
4,634
23,783
28,417
(4,075)
24,342
26,208
26,208
26,208
26,208 |
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
30 November 2022.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 November 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387of the
Companies Act 2006 and
(b)preparingfinancialstatementswhichgiveatrueandfairviewofthestateofaffairsofthecharitablecompanyas at
theendofeachfinancialyearandofitssurplusordeficitforeachfinancialyearinaccordancewiththe requirements
ofSections394and395andwhichotherwisecomplywiththerequirementsoftheCompaniesAct2006relating to
financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompanies subject
to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon31May2023andwere signed
on its behalf by:
A P M Myers - Trustee
The notes form part of these financial statements
Page 4
EUROPEAN ACADEMY FOR JEWISH LITURGY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCompanies Act
2006. The financial statements have been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe charity
tothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandthe amount
oftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeen classified
underheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasacommitment but
not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. 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. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
2022 |
2021 |
|
£ |
£ |
Fundraising events |
27,639 |
9,961 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30November2022norfortheyear ended
30 November 2021.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended30November2022norfortheyear ended
30 November 2021.
continued...
Page 5
EUROPEAN ACADEMY FOR JEWISH LITURGY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
3,715 |
Charitable activities |
|
General |
2,717 |
Other trading activities |
9,961 |
Total |
16,393 |
EXPENDITURE ON |
|
Raising funds |
9,847 |
Charitable activities |
|
Training |
1,371 |
General |
82 |
Other |
1,600 |
Total |
12,900 |
NET INCOME |
3,493 |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
22,715 |
TOTAL FUNDS CARRIED FORWARD |
26,208 |
5. INTANGIBLE FIXED ASSETS
The Intangible Asset comprises liturgical audio recordings.
6.DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income |
2022
£
9,041
3,600
12,641 |
2021
£
4,634
- |
|
|
4,634 |
continued...
Page 6
EUROPEAN ACADEMY FOR JEWISH LITURGY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 8)
Trade creditors
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
2022
2021
£
£
2,777
2,777
1,774
1,298
4,551
4,075
2022
2021
£
£
2,777
2,777
Net
At
movement
At
1.12.21
in funds
30.11.22
£
£
£
26,208
6,290
32,498
26,208
6,290
32,498
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
31,739
(25,449)
6,290
31,739
(25,449)
6,290
Net
At
movement
At
1.12.20
in funds
30.11.21
£
£
£
22,715
3,493
26,208
22,715
3,493
26,208 |
2021
£
2,777
1,298
4,075
2021
£
2,777
At
30.11.22
£
32,498 |
2021
£
2,777
1,298
4,075
2021
£
2,777
At
30.11.22
£
32,498 |
2021
£
2,777
1,298 |
|
|
|
|
4,075 |
|
|
|
|
2021
£
2,777 |
|
|
32,498 |
|
|
|
|
6,290 |
|
|
|
|
At
30.11.21
£
26,208
26,208 |
|
|
|
|
|
26,208 |
|
8. LOANS
9. MOVEMENT IN FUNDS
continued...
Page 7
EUROPEAN ACADEMY FOR JEWISH LITURGY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2022
9. 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 |
16,393 |
(12,900) |
3,493 |
TOTAL FUNDS |
16,393 |
(12,900) |
3,493 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Net
At
movement
At
1.12.20
in funds
30.11.22
£
£
£
22,715
9,783
32,498
22,715
9,783
32,498 |
Net
At
movement
At
1.12.20
in funds
30.11.22
£
£
£
22,715
9,783
32,498
22,715
9,783
32,498 |
|
|
32,498 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
48,132 |
(38,349) |
9,783 |
TOTAL FUNDS |
48,132 |
(38,349) |
9,783 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2022.
Page 8
EUROPEAN ACADEMY FOR JEWISH LITURGY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2022
|
2022 |
2021 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations |
500 |
3,715 |
Other trading activities |
|
|
Fundraising events |
27,639 |
9,961 |
Charitable activities |
|
|
Grants |
3,600 |
2,717 |
Total incoming resources |
31,739 |
16,393 |
EXPENDITURE |
|
|
Raising donations and legacies |
|
|
Sundries |
1,475 |
1,068 |
Other trading activities |
|
|
Purchases |
20,725 |
8,779 |
Charitable activities |
|
|
Grants to individuals |
1,300 |
1,371 |
Support costs |
|
|
Management |
|
|
Insurance |
151 |
- |
Finance |
|
|
Bank Charges |
85 |
82 |
Governance costs |
|
|
Accountancy and legal fees |
1,713 |
1,600 |
Total resources expended |
25,449 |
12,900 |
Net income |
6,290 |
3,493 |
This page does not form part of the statutory financial statements
Page 9