Company number: 07119740 Charity number: 1136128 The European Association for Jewish Studies (a company limited by guarantee) Statement of Financial Activities for the year ended 30th March 2024 Wenn Townsend Chartered Accountants Oxford
The European Association for Jewish Studies (a company limited by guarantee) Legal and administrative information Charity registration number: Company registration number: 1136128 07119740 The Trustees of the Charity who are also Directors: Professor FranGois Guesnet Dr Javier Castano Gonzalez (appointed 19107123) Professor Merle Ellen Rubin {appointed 19107123) Professor Miriam Daniela Ruerup {appointed 19107123) Professor Pablo Antonio Torijano Morales {appointed 19107123) Dr Marzena Bogna Zawanowska (appointed 19107123) Registered office: 109 Clarendon Institute Building Walton Street Oxford OX12HG Independent examiner's address: 30 St Giles Oxford OX13LE Administrator Dr Simon Mayers
The European Association for Jewish Studies (A company limited by guarantee) Financial Statements for the year ended 30th March 2024 Table of Contents Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-14
The European Association for Jewish Studies (a company limited by guarantee) Report of the Trustees for the year ended 30th March 2024 The Trustees (who are also directors ofthe charitable company) present their report and the financial statements for the year ended 30th March 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" {FRS 102} in preparing the annual report and financial statements of the charity. Objectives and activities of the Charity The objectives of The European Association for Jewish Studies (the Charity) are specifically restricted to the following.. 1) The advancement for the public benefit of scholarly Jewish studies in Europe. The advancement for the public benefit of research in Jewish Studies and teaching of Jewish Studies at European Universities and other places of higher education and learning. The Charity's activities are as follows'.- 2) Organise and fund congresses, colloquia and workshops on subjects related to scholarly Jewish Studies. Publish bi-annual journal (European Journal of Jewish Studies scholarly Jewish studies. EJJS) with papers relevant to Host a website (www.euro ewishstudies.or I containing- Online Directory of Jewish Studies in Europe, which includes details of scholars, university departments and higher education institutions. b) Information about academic positions, scholarships and fellowships, conferences and calls for papers, and general news and events in scholarly Jewish studies across Europe. Funders Database (the EAJS Database of Funding Sources), containing details of organisations and trusts offering funding (scholarships. grants, bursaries, and awards) in scholarly Jewish studies. d} Information about past and planned future EAJS congresses, colloquia, and workshops. Information about the EAJS. Any other information of relevance to scholarly Jewish studies that arises from time to time. Publish a monthly "newsflash" distributed to EAJS members by email. Provide a Funding Information System for the benefit of EAJS members. Support academic events in Jewish Studies across Europe organised by the Association's members through funds raised for this purpose. Support exchange and cooperation among academics involved in Jewish Studies by establishing travel bursary programmes, or by funding such travel bursaries.
The European Association for Jewish Studies (a company limited by guarantee) Report of the Trustees for the year ended 30th March 2024 The aim of the Charity's activities is the advancement for the public benefit of research in Jewish Studies and teaching of Jewish Studies at European Universities and other places of higher education and learning. Charitable Status, Governance and Management The European Association for Jewish Studies (Charity) is a registered charity (no.. 1136128) and has no liability to corporation tax on its charitable activities. The Charity is administered under its Memorandum and Articles of Association. The Charity is a company limited by guarantee and was incorporated on 8th January 2010. There is no share capital. The income and property of the charity must be applied solely towards the promotion of the Charity's objectives. The appointment of Trustees is governed by the company's Memorandum and Articles of Association. The Charity may by ordinary resolution appoint a person willing to be a directorltrustee. The office is staffed by administrators who act on instructions from the secretary who is a director. The company obtained charitable status on 1st June 2010. In 2015, the Association registered with HMRC as employer. PAYE ref. 475 LB29124, accounts office ref. 475 PG 00829519. Investment Powers Trustees have the power to deposit or invest funds in any manner (but to invest only after obtaining such advice from a financial expert as the Trustees consider necessary and having regard to the suitability of investments and the need for diversification}. Public Beneftt In planning our activities for the year, we have kept in mind the Charity Commission guidance on public benefit at our trustee meetings. How the Charity has met this guidance is detailed later in this report. Achievements and performance The quadrennial Congress of the EAJS took place in Frankfurt from 16 July 2023 to 20 July 2023 (postponed from July 2022 due to COVID-19). Officers of the Association are elected at these quadrennial congresses for four-year terms_ At the General Meeting of the Association on 19 July 2023, held during the EAJS Congress, the terms of office of Professor FranGois Guesnet (interim Secretary from January 2023 to July 2023), Professor Sarah Pearce (Secretary until December 2022), Professor Elisabeth Hollender {President) and DrAnnelies Kuyt (Treasurer) came to an end_ At the same General Meeting, Dr Javier Castano was elected as President and Trustee, Professor Pablo Torijano was elected as Treasurer and Trustee. and Professor FranGois Guesnet was re-elected as EAJS Secretary and Trustee. Professor Miri Rubin, Professor Miriam Rurup and Dr Marzena Zawanowska were also elected as trustees. An Executive Committee consisting of these six trustees and five non-trustees was also elected. In October 2022, following the same three-year framework as applied for in previous years, the Charity submitted a grant application to Rothschild Foundation (Hanadiv) Europe (henceforth "the Foundation") to renew its funding of the EAJS Conference Grant Programme in European Jewish Studies. This application was successful, with the Foundation agreeing in January 2023 to pay a grant of £153,000 to the Charity over three years starting from 1 March 2023 (for 2023-24, 2024-25, 2025-26). Of this, £150,000 was ear-marked for the grant payments, and £3,000 for the administration and bank transaction costs for the grant programme. This funding has enabled (and continues to enable) the EAJS to support several academic conferences and summerlwinter schools in Jewish Studies each year, with 10 grants awarded in 2023 and 11 grants awarded in 2024 (and a similar number expected in 2025) supporting academic events across Europe. In January 2022, following the same four-year framework as in previous years, the Charity applied to the Foundation for funding to support the core activities of the EAJS for another four years. This application was successful, and in May 2022, the Foundation agreed to pay £140,500 to the Charity in four planned instalments for the period 1 September 2022 to 31 August 2026 (2022.. £42,000, 2023: £38,000, 2024. £32,500. 2025: £28,000). With this funding, the EAJS can continue to fulfil and maintain its objectives and activities, and to build upon its personnel arrangements, with Dr Simon Mayers continuing in his appointment as the EAJS
The European Association for Jewish Studies (a company limited by guarantee) Report of the Trustees for the year ended 30th March 2024 Administrator, and Ms Kerry Maciak Continuing in her appointment as Assistant Administrator. From January 2024, and considering of his increased responsibilities and seniority, Dr Mayers will be referred to as Chief Administrative Officer. In June 2023, the Charity applied to the Foundation for funding for one year to support a Small Research Grant Programme which will be used to provide grants to support researchers to travel to and spend time at archives both within and outside Europe. The application was successful, and in July 2023, the Foundation agreed to pay £30,000 to the Charity as a pilot programme which may be repeated in future years. The Association inaugurated an EAJS Digital Forum in 2017 to support digital initiatives and to support and familiarize the EAJS membership with this new set of research methods and tools. The Digital Forum offers support to European scholars and digital initiatives, seeks to foster teaching and training as well as methodological reflection and debate, and. in doing so, aims to facilitate productive links between Jewish Studies and Digital Humanities. An Advisory Board has now been configured which provides a forum for members of the EAJS involved in research and teaching related to Digital Humanities. who are interested in actively supporting the Association's activities in this area. The Digital Forum meets every month, has provided consultancy to EAJS members, has provided a series of showcase reports aboLFt important projects at the intersectiorF of Jewish Studies and Digital Humanities for the monthly EAJS newsflash and the EAJS website, and has organized a Digital Jour Fixe to promote new techniques applicable in Jewish studies. Decision Making Process Decisions are made by the directors, who take advice from an Executive Committee. Financial Review (including reserves policy) The Charity obtains its income from two main sources= Members subscriptions Donations 2) The main donor is the Rothschild Foundation. On 8th January 2010, The European Association for Jewish Studies (cotnpany limited by guarantee) was formed. Prior to this the organisation was not a limited company nor did it have charitable status. On 8th January 2010, funds of £68,740 were transferred from the association to the limited company. The statement of financial activities covers the year to 30th March 2024. The Charity generated total incoming resources of£184,283 (2023.. £59,792}. It expended £136,751 (2023. £88,939) on charitable activities including governance costs of £18,215 {2023'. £10,120}. In the period the Charity incurred a surplusl(deficit) before transfers of £43,380 (2023.. £134,681}1. Unrestricted funds in hand at the year-end amounted to £110,039 (2023.. £139,719). Restricted funds in hand amounted to £106,33612023.' £33,276). The Trustees are satisfied that the Charity's unrestricted reserves of £110,039 (2023.. £139,719) are adequate to meet its futLtre objectives and financial needs. In October 2022, following the same three-year framework as applied for in previous years, the Charity submitted a grant application to Rothschild Foundation {Hanadiv) Europe {henceforth "the Foundation") to renew its funding of the EAJS Conference Grant Programme in European Jewish Studies. This application was successful, with the Foundation agreeing in January 2023 to pay a grant of £153,000 to the Charity over three years starting from 1 March 2023 (for 2023-24, 2024-25, 2025-26}. Of thi5, £150,000 was ear-marked for the grant payments, and £3,000 for the administration and bank transaction costs for the grant programme. This funding has enabled land continues to enable) the EAJS to support several academic conferences and summerlwinter schools in Jewish Studies each year, with 10 grants awarded in 2023 and 11 grants awarded in 2024 (and a similar number expected in 2025) supporting academic events across Europe.
The European Association for Jewrsh Studies (a company limited by guarantee) Report of the Trustees for the year ended 30th March 2024 Financial Review (including reserves policy) (continued) In January 2022, following the same four-year framework as in previous years, the Charity applied to the Foundation for funding to support the core activities of the EAJS for another four years. This application was successful, and in May 2022, the Foundation agreed to pay £140,500 to the Charity in four planned instalments for the period 1 September 2022 to 31 August 2026 (2022. £42,000" 2023.. £38,000., 2024.. £32.500," 2025.. £28,000). With this funding. the EAJS can continue to fulfil and maintain its objectives and activities, and to build upon its personnel arrangements, with Dr Simon Mayers continuing in his appointment as the EAJS Administrator, and Ms Kerry Maciak continuing in her appointment as Assistant Administrator. From January 2024, and considering of his increased responsibilities and seniority, Dr Mayers will be referred to as Chief Administrative Officer. In June 2023, the Charity applied to the Foundation for funding for one year to support a Small Research Grant Programme which will be used to provide grants to support researchers to travel to and spend time at archives both within and outside Europe. The application was successful, and in July 2023, the Foundation agreed to pay £30,000 to the Charity as a pilot programme which may be repeated in future years. Risk Review The Charity has taken out Employer's Liability Insurance and Public Liability Insurance. The reserves policy enables the Charity to wind up without consequential loss if necessary. Appropriate accounting and financial controls are in place Plans for Future Periods 1. As discussed in previous sections of this report {in"Achievements and Performance" and"Financial Review"). the European Association for Jewish Studies has been awarded two significant grants during the past iwo years from Rothschild Foundation (Hanadiv) Europe to support the core activities of the European Association for Jewish Studies and the Conference Grant Programme in European Jewish Studies until August 2026. The Charity will submit new applications to Rothschild Foundation (Hanadiv) Europe to renew the core activities and Conference Grant Programme funding in early 2026. 2. In 2024, the Association was awarded a grant of £30.000 from Rothschild Foundation (Hanadiv) Europe to run a pilot year of a Small Research Grant Programme. This has proven to be successful, and later this year the Association will apply for a Iwo-year grant of £ 64,000 from Rothschild Foundation (Hanadiv) Europe to run an extended Small Research Grant Programme with two annual calls for submissions. 3. The Association plans to hold an annual virtual conference entitled 'EAJS Virtual, to enhance the members, experience. 4. The next quadrennial EAJS Congress is scheduled to take place in Spain in 2027.
The European Association for Jewish Studies (a company limited by guarantee} Report of the Trustees for the year ended 30th March 2024 Trustees, responsibilities Company law require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements, the Trustees are required to= select suitable accounting policies and then apply them consistently., make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue. The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. 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. Directors and Trustees The following held the position of directorltrLtstee of the charity during the year ended 30th March 2024.. Professor FranGois Guesnet Dr Javier Castano Gonzalez {appointed 19107123) Professor Merle Ellen Rubin (appointed 19107123) Professor Miriam Daniela Ruerup (appointed 19107123) Professor Pablo Antonio Torijano Morales (appointed 19107123) Dr Marzena Bogna Zawanowska {appointed 19107123) Professor Sarah Judith Katharine Pearce (resigned 19107123) Professor Maria Elisabeth Hollender (resigned 191071231 Dr Annelies Kuyt (resigned 19107123) Trustee Appointment, Induction and Training Appointments are made by the Board of Trustees giving proper regard to the range of skills and experience needed to govern the Charity. On appointment, Trustees are provided with copies of the Memorandum and Articles ofAssociation. annual reports and other relevant material. Ongoing advice is thereafter provided to the Trustees as appropriate. Approved by the Trustees on 3010712024 and signed on their behalf by Professor FranGois Guesnet
The European Association for Jewish Studies (a company limited by guarantee) Independent Examiner's Report to the Trustees of The European Association for Jewish Studies I report to the charity trustees on my examination ofthe accounts ofthe company for the year ended 30th March 2024 which are set out on pages 7 to 14. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act. or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)] I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr Ajay Bahl BA BFP FCA Wenn Townsend Chartered Accountants Oxford . 2024
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The European Association for Jewish Studies (a company limited by guarantee) Notes to the Financial Statements for the year 30th March 2024 Basis of preparation The charity constitutes a public benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011, UK Generally Accepted Practice, and the Companies Act 2006. b) In preparing the accounts, the Charity has considered whether in applying the accounting policies required by the Charities SORP FRS 102 a restatement of comparative items was needed. No statements were required. The accounts are drawn up under the historical cost convention. Significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years present unless otherwise stated. The firlancial statements are presented in sterling which is the functional currency of the charity. d) The Charity is a charitable institution with exemption from taxation under section 505 of the Income and Corporation Taxes Act 1988. The Charity is exempt from the requirement to prepare a cash flow statement. The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income ar7d expenditure is deemed sufficient with the level of reserves held for the charity to be able to continue as a going concern. Accounting policies Company status The charity is a company limited by guarantee. The members of the company, named on page 4. are also trustees of the charity. In the event of a winding up. the liability in respect of the guarantee is limited to £10 per member. b) Income Credit is taken for income on the following basis.. Interest on an accruals basis. Donations are recognised on a receivable basis and include any income tax recoverable. Subscription income Subscription income is due on the 1st January and covers a calendar year. This income is accounted for on a receivable basis, although unpaid subscriptions are not accounted for until received. Taxation The Trust is a charitable institution with exemption from taxation under section 505 of the Income and Corporation Taxes Act 1988. d) Allocation of costs to resources expended Specific items of expenditure are attributed to the appropriate category, of.. Cost of generating donations and legacies. These are the costs associated with generating voluntary incoming resources from all sources other than undertaking charitable activities.
The European Association for Jew(sh Studies (a company limited by guaranteel Notes to the Financial Statements for the year 30th March 2024 .continued Allocation of costs to resources expended (continued) Charitable activities. These are the resources applied by the Charity in undertaking its work to meet its charitable objectives. Governance costs. These are costs that relate to the general running of the charity. The governance costs of the Charity are primarily associated with constitutional and statutory requirements. These are included under charitable costs. Support costs such as postage and stationery have been allocated to activity cost categories on a consistent basis. Fund accounting The Charity mainly holds unrestricted funds which can be used in accordance with the charitable objectives of the charity and at the discretion of the trustees. The Charity did receive grants and donations which must be used for specific purposes. As at the year end the balance on restricted funds was £106,336 (2023.. £33,276). A detailed breakdown of restricted funds is provided in note 11. g) Pensions The Charity makes contributions to a pension scheme held by its employees. The costs ofcontributions are written off in the year they are payable Income from donations and legacies Restricted 2024 Unrestricted 2024 Total 2024 Total 2023 EAJS Membership Subscriptions Giants (Rothschild Foundation) Donations Other 14,283 38,000 14,283 170,000 13,105 46,650 10 27 132,000 132,000 52,283 184,293 59.792 Income from donations and legacies was £184,293 (2023.. £59,792) ofwhich £132,000 was attributable to restricted funds (2023.. £4,650) and £52,283 was attributable to unrestricted funds {2023.' £55,142>. 10
The European Association for Jewish Studies (a company limited by guarantee) Notes to the Financial Statements for the year 30th March 2024 .continued Charitable activities Restricted 2024 Unrestricted 2024 Total 2024 Total 2023 Funding Advisory Costs Conference and research grants Administrators, salaries Support costs Governance costs (note 6) European Journal for Jewish Studies World Congress of Jewish Studies Travel grants 300 35,240 29.408 2,749 10.120 2,622 8,500 83,829 283 25,016 4,684 18,215 2,687 84,112 25.016 4,751 18,215 2,687 67 611 1,359 1,970 84,507 52,244 136,751 88,939 Expenditure on charitable activities was £136,751 (2023.. £88,939) of which £84,507 was attributable to restricted funds {2023'. 51,392) and £52,244 was attributable to unrestricted funds {2023.' £37,547). Expenditure on raising funds Restricted Unrestricted 2024 2024 -Total 2024 Total 2023 Administrators, salaries Support costs 3,207 945 3,207 945 4,524 1,010 4,152 4,152 5,534 Expenditure on raising funds was £4.152 (2023.. £5,534} all of which are unrestricted funds. Governance costs Restricted Unrestricted 2024 2024 Total 2024 Total 2023 Independent review of accounts Other professional fees Support Internal governance costs (including Administrators, salaries) 2,264 2,283 2,264 2,283 1,980 2,235 365 13,668 13,668 5,540 18,215 18,215 10,120 Expenditure on governance costs was £18,215 (2023.. £10,120) of which £nil was attributable to restricted funds (2023.. £NilJ and £18,215 was attributable to unrestricted funds (2023.. £10,120)
The European Association for Jewish Studies {a company limited by guaranteel Notes to the Financial Statements for the year 30th March 2024 .continued Support costs Support costs, consisting of office costs of the Charity, are split beleen charitable activities, cost of raising funds and governance costs on the estimated time spent on each activity. Basrs of apportionment Charitable activity funds 2024 Cost of generating Governance costs 2023 2024 2023 2024 2023 Office costs Work done 4,751 2,794 945 1,010 365 Analysis of employee costs 2024 2023 Salaries Social security costs Pension 33.294 34,103 3,600 3,600 36,894 37,703 No employees received emoluments of over £60.000 during the year. The Charity had two part-time administrators during the year. The administrators deal with all aspects of the Charity. Trustees, and key management personnel remuneratton and expenses No Trustees received remuneration from the Charity. Expenses of £730 (2023: £415) were reimbursed to Trustees. The total amount of employee benefits received by key management personnel is £38,894 (2023: £37,703). 12
The European Association for Jewish Studies (a company limited by guarantee) Notes to the Financial Statements for the year 30th March 2024 .continued 10. Creditors due within one year 2024 2023 Accruals Deferred income See below Other tax and social security 2.180 12,316 1,093 1,980 14,854 488 15,589 17,322 2024 2023 Deferred income Subscriptions 12,316 14,854 12,316 14,854 11. Restricted fund 2024 Opening Incoming Outgoing balance resources resources At 30th March Transfer Travel grants Small Research Grant Programme Conference Grant Programme in European Jewish Studies (611) (23,670) 611 30,000 6,330 33,276 102.000 (60,226} 24,956 100,006 33.276 132,000 (84,507) 25,567 106,336 2023 Opening Incoming Outgoing balance resources resources At 30th March Transfer World Congress of Jewish Studies Conference Grant Piogramme in European Jewish Studies 4,650 {8.500) 3,850 76,168 (42,892) 33,276 76,168 4,650 (51,392) 3,850 33,276 13
The European Association for Jewish Studies (a company limited by guarantee) Notes to the Financial Statements for the year 30th March 2024 .continued Restricted fund (continued) The Conference Grant Programme in European Jewish Studies allows members of the EAJS to apply for funding for academic conferences and summerlwinter schools for a given academic year. In October 2022, following the same three-year framework as applied for in previous years, the Charity submitted a grant application to Rothschild Foundation (Hanadiv} Europe to renew its funding of the EAJS Conference Grant Programme in European Jewish Studies. This application was successful, with Rothschild Foundation (Hanadivl Europe agreeing in January 2023 to pay a grant of £153,000 to the Charity over three years starting from 1 March 2023 (for 2023-24, 2024-25, 2025-26). Of this, £150,000 was ear-marked for the grant payments, and £3,000 for the administration and bank transaction costs for the grant programme. In June 2023, the Charity applied to Rothschild Foundation (Hanadiv) Europe for funding for one year to support a Small Research Grant Programme which will be used to provide grarits to support researchers to travel to and spend time at archives both within and outside Europe. The application was successful, and in July 2023, the Foundation agreed to pay £30,000 to the Charity as a pilot programme. 14