```
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`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`2`|
|**`Statement of Financial Activities`**||`3`||
|**`Balance Sheet`**||`4`||
|**`Notes to the Financial Statements`**|`5`|`to`|`8`|
|**`Detailed Statement of Financial Activities`**||`9`||
```
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.
```
- `The third EAJL Online Learning Day in the summer was a great success, featuring teachers in both Sephardi and Ashkenazi`
- `traditions.`
```
-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
```