2024-11-30-accounts - European Academy For Jewish Liturgy

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REGISTERED COMPANY NUMBER: 06432037
REGISTERED CHARITY NUMBER: 1127733

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

EUROPEAN ACADEMY FOR JEWISH LITURGY

EUROPEAN ACADEMY FOR JEWISH LITURGY

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024`

		`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 2024`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsofthecharityfortheyearended30November2024.ThetrusteeshaveadoptedtheprovisionsofAccounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

ThemainobjectivesoftheEuropeanAcademyforJewishLiturgy(EAJL)aretotrainpeopletobeinspiredleadersofJewish prayer
andworshipthroughstudyingliturgicaltraditions,history,melodiesandcantillations,preservingthesetraditionsfor future
generations, and mentoring and providing trained leaders of prayer particularly but not exclusively in small and remote communities.

`Significant activities`

The charity provides services to individuals and communities in the UK and Europe and its activities fall under three main categories:
One-to-one Mentoring Programme

Seminars and courses
Consultancy

`ACHIEVEMENT AND PERFORMANCE`

Achievements for the period December 2023 to November 2024

- Continued the provision of invaluable training to community prayer leaders through EAJL's One-to-One Mentoring Programme.

- Continued the training of our high-level Ba'al Tefillah Diploma students.

-ThefifthEAJLOnlineLearningDayinthesummerwasagreatsuccessonthetopicofPiyyutiminAshkenaziand Sephardi
traditions.WewelcomedteachersfrombothAshkenaziandSephardibackgroundsincluding2newteachersforEAJLCantor Daniel
Halfon in Jerusalem and Efraim Kahn from the European Institute of Jewish Music in Paris.

-WecontinuedourprogrammeofonlinecoursesonShabbatserviceswithShabbatMusafledbyCantorBrianMayerin USA,
followedbyShabbatMinchaledbyCantorJackChomskybasedinJerusalem,anothernewteacherforEAJL,thusexpanding our
network.

-Continuingtorunthesecoursesonlineenablesustoreachmorestudentsandaccesslearningfromteachersfromacross the
world.

-WestartedourSephardiShabbatservicesprogrammewithNachshonRodriguesPereira(fromtheNetherlands)teaching Kabbalat
Shabbat/ArvitintheSpanishandPortuguesetraditionoftheBendigamosinAmsterdam.Thisprovedtobeaverypopular course
and students were very keen to continue accessing learning and connecting to other in this tradition.

-WerananewcourseonShivaMinyanandhowtoholdacommunityinthemourningperiod.Thiswasanewstyleofcourse with
3teachers,RabbiJoelLevy(Israel),ChazanJaldaReblin(Germany)andHollyBlueHawkins(USA).Thiswaswellattended with
participants from across the world.

- EAJL continued to work closely with Masorti Europe on reaching more Masorti communities.

-EAJLcontinuedtodeveloptherelationshipwithMasortiUKandMasortiEuropeandtookpartintheYomMasorti European
conference in May in London, leading workshops and running an information stand.

-EAJLranaverysuccessfulT'fillaLeadersResidentialRetreatinOxfordshireinJuly2024.Thisreceivedexcellentfeedback and
welcomedbothpreviousandnewstudentsfrom10denominations.Beingabletopraytogetheracrossourdiversityoftraditionsis a
highlight of EAJL, proving our strength as a pluralist organisation.

- We continued to develop our website to provide accessible information for those seeking support from EAJL

`FINANCIAL REVIEW`

EAJL'snetassetsamountedto£26,652at30November2023,adecreaseof£5,652overthepositioninthepreviousyear. The
TrusteesconsiderthatthislevelofreservesissufficienttoenableEAJLtocarryoutitsobjectives.Themainsourceof revenue
comesfromtheprovisionofmentoringservicesforstudents.ThisactivityenablesEAJLtotrainfutureleadersofJewishprayer and
worship.TheTrusteesreviewthefinancialpositiononaregularbasistoensurethatitcanmeetitsobligationsasandwhenthey fall
due.

Page 1

`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 30 NOVEMBER 2024`

`FUTURE PLANS`

Objectives for the period from December 2023 to November 2024.

The charity will be building on the success of its past and current activities. In particular:
EAJL will continue to provide customised training via its One-to-One Mentoring Programme.

-EAJL'shigh-levelprogramme-theBa'alTefillahDiplomaprogrammewillcontinuetodevelopandresearchandplanning will
continue in the development of the Cantorial S'micha programme.

- Planning for EAJL online courses will continue, with both the 2 year plan of shabbat service courses and one off online courses.

- Our 2024 summer programme at the Conservative Yeshiva in Jerusalem will focus on weekday prayer.

- We will be planning and launching our first T'filla Leaders' Retreat in Germany in July.

- Continued work will be done to increase awareness of EAJL's work through its collaboration with Masorti UK and Masorti Europe.

-ToincreaseaccessibilityofEAJL'scoursesandonetoonelearningthroughofferinganumberoffreeeventsperyearplus enabling
students to access subsidies through finding funding through Masorti Olami, JJBS and any other funding opportunities.

- To streamline some of EAJL's admin and finance activities through development of the website and online forms and software.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limitedbyguarantee, as
defined by the Companies Act 2006.

`Organisational structure`

TheDirectorofStudiesrunstheoperationalsidfeofthecharityonaday-to-daybasis,withthesupportofavolunteer management
team, including two of the trustees.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

06432037 (Not specified/Other)

`Registered Charity number`

`Registered office`

37 Landsby Apartments
Stanmore
HA7 4RY

`Trustees`

C L Weiner
J Chernett
J G Levy
A P M Myers
S Griffiths (appointed 10.12.2023)
L Oppedijk (appointed 10.12.2023)

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relatingto small
companies.

Approved by order of the board of trustees on 23 July 2025 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 2024`

		`2024`	`2023`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`10,077`	`1,787`
`Charitable activities`
`Training`		`-`	`4,434`
`Other trading activities`	`2`	`18,348`	`(1,139)`
`Total`		`28,425`	`5,082`
`EXPENDITURE ON`
`Raising funds`		`11,904`	`1,187`
`Charitable activities`
`Training`		`21,602`	`3,123`
`Other`		`571`	`966`
`Total`		`34,077`	`5,276`
`NET INCOME/(EXPENDITURE)`		`(5,652)`	`(194)`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`32,304`	`32,498`
`TOTAL FUNDS CARRIED FORWARD`		`26,652`	`32,304`

The notes form part of these financial statements

Page 3

`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`BALANCE SHEET 30 NOVEMBER 2024`

2024
Unrestricted
fund
Notes
£
FIXED ASSETS
Intangible assets
5
1,306
CURRENT ASSETS
Debtors
6
428
Cash at bank
39,546
39,974
CREDITORS
Amounts falling due within one year
7
(14,628)
NET CURRENT ASSETS
25,346
TOTAL ASSETS LESS CURRENT LIABILITIES
26,652
NET ASSETS
26,652
FUNDS
9
Unrestricted funds
26,652
TOTAL FUNDS
26,652 2023
Total
funds
£
1,306
981
35,156
36,137
(5,139)
30,998
32,304
32,304
32,304
32,304

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
30 November 2024.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended30November2024 in
accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon23July2025andweresignedon 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 2024`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been
prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable
that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.

Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasacommitmentbut 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.Restrictionsarise 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`
	`2024`	`2023`
	`£`	`£`
`Fundraising events`	`18,348`	`(1,139)`

`3.`

`TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended30November2024norfortheyear ended
30 November 2023.

`Trustees' expenses`

There were no  trustees' expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023.

continued...

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`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024`

`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Training
Other trading activities
Total
EXPENDITURE ON
Raising funds
Charitable activities
Training
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
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 Unrestricted
fund
£
1,787
4,434
(1,139)
5,082
1,187
3,123
966
5,276
(194)
32,498
32,304
2024
2023
£
£
-
853
428
128
428
981

continued...

Page 6

`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024`

`7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Other loans (see note 8)` `Trade creditors`	`2024` `£` `2,777` `11,851` `14,628`	`2023` `£` `2,777` `2,362`
		`5,139`

`8. 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 2024
2023
£
£
2,777
2,777
Net
At
movement
At
1.12.23
in funds
30.11.24
£
£
£
32,304
(5,652)
26,652
32,304
(5,652)
26,652
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
28,425
(34,077)
(5,652)
28,425
(34,077)
(5,652)
Net
At
movement
At
1.12.22
in funds
30.11.23
£
£
£
32,498
(194)
32,304
32,498
(194)
32,304

`9. MOVEMENT IN FUNDS`

continued...

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`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024`

`9. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

`Incoming`	`Resources`	`Movement`	`Movement`
`resources`	`expended`	`in funds`
`£`	`£`		`£`
`Unrestricted funds`
`General fund` `5,082`	`(5,276)`		`(194)`
`TOTAL FUNDS` `5,082`	`(5,276)`		`(194)`
`A current year 12 months and prior year 12 months combined position is as follows:`
	`Net`
`At`	`movement`		`At`
`1.12.22`	`in funds`	`30.11.24`
`£`	`£`		`£`
`Unrestricted funds`
`General fund` `32,498`	`(5,846)`		`26,652`
`TOTAL FUNDS` `32,498`	`(5,846)`		`26,652`
`A current year 12 months and prior year 12 months combined net movement in funds,`	`included in the above are as follows:`
`Incoming`	`Resources`	`Movement`
`resources`	`expended`	`in funds`
`£`	`£`		`£`
`Unrestricted funds`
`General fund` `33,507`	`(39,353)`		`(5,846)`
`TOTAL FUNDS` `33,507`	`(39,353)`		`(5,846)`

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

`10. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 30 November 2024.

Page 8

`EUROPEAN ACADEMY FOR JEWISH LITURGY`

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024`

	`2024`	`2023`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Donations`	`10,077`	`1,787`
`Other trading activities`
`Fundraising events`	`18,348`	`(1,139)`
`Charitable activities`
`Grants`	`-`	`4,434`
`Total incoming resources`	`28,425`	`5,082`
`EXPENDITURE`
`Raising donations and legacies`
`Sundries`	`(1)`	`147`
`Other trading activities`
`Purchases`	`11,905`	`1,040`
`Charitable activities`
`Grants to individuals`	`17,443`	`983`
`Other`
`Computer Running Costs`	`571`	`966`
`Support costs`
`Management`
`Insurance`	`302`	`-`
`Finance`
`Bank Charges`	`275`	`89`
`Human resources`
`Travelling Expenses`	`1,276`	`200`
`Governance costs`
`Insurance`	`-`	`121`
`Accountancy and legal fees`	`2,306`	`1,730`
	`2,306`	`1,851`
`Total resources expended`	`34,077`	`5,276`
`Net expenditure`	`(5,652)`	`(194)`

This page does not form part of the statutory financial statements

Page 9