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 2025
Wenn Townsend
Chartered Accountants
Oxford
The European Association for Jewish Studies
(a company limited by guarantee)
Legal and administrative information
| Charity registration number: | 1136128 |
|---|---|
| Company registration number: | 07119740 |
| The Trustees of the Charity | |
| who are also Directors: | Professor Franҫois Guesnet |
| Dr Javier Castaño Gonzalez | |
| Professor Merle Ellen Rubin | |
| Professor Miriam Daniela Rürup | |
| Professor Pablo Antonio Torijano Morales | |
| Dr Marzena Bogna Zawanowska | |
| Registered office: | 109 Clarendon Institute Building |
| Walton Street | |
| Oxford | |
| OX1 2HG | |
| Independent examiner’s address: | 30 St Giles |
| Oxford | |
| OX1 3LE | |
| Administrator | Dr Simon Mayers |
The European Association for Jewish Studies (A company limited by guarantee)
Financial Statements for the year ended 30th March 2025
Table of Contents
| Page | |
|---|---|
| Report of the Trustees | 1 – 6 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 – 15 |
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
The Trustees (who are also directors of the charitable company) present their report and the financial statements for the year ended 30th March 2025. 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.
-
2) 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:-
-
1) Organise and fund congresses, colloquia and workshops on subjects related to scholarly Jewish Studies.
-
2) Publish bi-annual journal ( scholarly Jewish studies.
-
3) Host a website (www.eurojewishstudies.org) containing:
-
a) 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.
-
c) 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.
-
e) Information about the EAJS.
-
f) Any other information of relevance to scholarly Jewish studies that arises from time to time.
-
4) Publish a monthly “newsflash” distributed to EAJS members by email.
-
5) Provide a Funding Information System for the benefit of EAJS members.
-
6) Support academic events in Jewish Studies across Europe organised by the Association’s members through funds raised for this purpose.
-
7) Support exchange and cooperation among academics involved in Jewish Studies by establishing travel bursary programmes, or by funding such travel bursaries.
- 1 -
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
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 director/trustee. The office is staffed by two 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 Benefit
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 François Guesnet (interim Secretary from January 2023 to July 2023), Professor Sarah Pearce (Secretary until December 2022), Professor Elisabeth Hollender (President) and Dr Annelies Kuyt (Treasurer) came to an end. At the same General Meeting, Dr Javier Castaño was elected as President and Trustee, Dr Pablo Torijano was elected as Treasurer and Trustee, and Professor François Guesnet was reelected as EAJS Secretary and Trustee. Professor Miri Rubin, Professor Miriam Rürup 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 summer/winter schools in Jewish Studies each year, with 10 grants awarded in 2023, 11 grants in 2024, and 9 grants in 2025 (with the grants for 2025 being paid as the events occur in 2025-26), supporting academic events across Europe.
-2-
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
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. The application was successful, and the Foundation agreed to pay £30,000 to the Charity. The Charity added an additional £10,000 to the Small Research Grant Programme’s project budget to increase the number of grants awarded. This money has been used to award 24 research trip grants to support researchers to travel and spend time at archives both within and outside Europe.
In September 2024, the Charity applied to the Foundation for funding to extend the Small Research Grant Programme for an additional two years. The application was successful, and the Foundation agreed to pay £64,000 to the Charity. Of this, £60,000 was ear-marked for the grant payments, and £4,000 for the administration and bank transaction costs. An initial tranche of grants was awarded to scholars doing research at archives both within and outside Europe in January 2025, and three further rounds of awards will be issued during the next two years.
In January 2025, the Charity applied to Rothschild Foundation (Hanadiv) Europe for funding to co-fund (on a 50:50 basis) the travel grant programme that it first ran in 2017 for members attending the World Congress of Jewish Studies (WCJS). The application was successful, and the Foundation awarded the Association £4,425 (with the Charity contributing the same amount to the budget for this project). The plan is for this money to be used to award about 15 travel grants during 2025/26.
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 about important projects at the intersection 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.
In November 2024, the Association held the first of what is planned to be a series of annual virtual conferences entitled ‘EAJS Virtual’ to enhance the members’ experience. The subject of the 2024 virtual conference was “Jewish Literatures, Places and Heritage”, with 2 keynotes speakers and 12 panel sessions with 3 or 4 speakers each. The virtual conference was attended by around 100 members and thus well received.
Decision Making Process
Decisions are made by the directors, who take advice from the Executive Committee.
-3-
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
Financial Review (including reserves policy)
The charity obtains its income from two main sources:
-
1) Members subscriptions
-
2) Donations
The main donor is the Rothschild Foundation (Hanadiv) Europe
On the 8th January 2010, The European Association for Jewish Studies (company limited by guarantee) was formed. Prior to this 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 2025. The Charity generated total incoming resources of £142,536 (2024: £184,283). It expended £128,718 (2024: £136,751) on charitable activities including governance costs of £12,839 (2024: £18,215).
In the period the charity incurred a surplus/(deficit) before transfers of £7,728 (2024: £43,380)).
Unrestricted funds in hand at the year-end amounted to £98,984 (2024: £110,039). Restricted funds in hand amounted to £125,119 (2024: £106,336). The Trustees are satisfied that the Charity’s unrestricted reserves of £98,984 (2024: £110,039) are adequate to meet its future objectives and financial needs.
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 summer/winter schools in Jewish Studies each year, with 10 grants awarded in 2023, 11 grants in 2024, and 9 grants in 2025 (with the grants for 2025 being paid as the events occur in 2025-26), 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 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. The application was successful, and the Foundation agreed to pay £30,000 to the Charity. The Charity added an additional £10,000 to the Small Research Grant Programme’s project budget to increase the number of grants awarded. This money has been used to award 24 research trip grants to support researchers to travel and spend time at archives both within and outside Europe.
-4-
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
In September 2024, the Charity applied to the Foundation for funding to extend the Small Research Grant Programme for an additional two years. The application was successful, and the Foundation agreed to pay £64,000 to the Charity. Of this, £60,000 was ear-marked for the grant payments, and £4,000 for the administration and bank transaction costs. An initial tranche of grants was awarded to scholars doing research at archives both within and outside Europe in January 2025, and three further rounds of awards will be issued during the next two years.
In January 2025, the Charity applied to Rothschild Foundation (Hanadiv) Europe for funding to co-fund (on a 50:50 basis) the travel grant programme that it first ran in 2017 for members attending the World Congress of Jewish Studies (WCJS). The application was successful, and the Foundation awarded the Association £4,425 (with the Charity contributing the same amount to the budget for this project). The plan is for this money to be used to award about 15 travel grants during 2025/26.
Risk Review
The Chairty has taken out Employer’s Liability Insurance and Public Liability Insurance.
The reserves policy enables the Chairty to wind up without consequential loss if necessary.
Appropriate accounting and financial controls are in place.
Plans for Future Periods
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 two 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 Autumn 2025.
In July 2023, 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 research grant programme has been used to successfully fund 24 research grants during 2024 and 2025. In September 2024, the Association applied to continue this grant programme for another two years, and the Foundation agreed to award £64,000 to fund this. Using this money, an initial tranche of grants was awarded to scholars doing research at archives both within and outside Europe in January 2025, and three further rounds of awards will be issued during the next two years
The Association held the first of what is planned to be a series of annual virtual conferences entitled ‘EAJS Virtual’ to enhance the members’ experience. The virtual conference was well received.
The next quadrennial EAJS Congress is scheduled to take place in Spain in 2027.
-5-
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
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 statement, 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 director/trustee of the charity during the year ended 30th March 2025:
Professor Franҫois Guesnet Dr Javier Castaño Gonzalez Professor Merle Ellen Rubin Professor Miriam Daniela Rürup Professor Pablo Antonio Torijano Morales Dr Marzena Bogna Zawanowska
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 of Association, annual reports and other relevant material. Ongoing advice is thereafter provided to the Trustees as appropriate.
Approved by the Trustees on 24/07/2025 and signed on their behalf by
…………………………………………
Professor Franҫois Guesnet
-6-
The European Association for Jewish Studies
(a company limited by guarantee)
Report of the Trustees for the year ended 30th March 2025
Independent Examiner's Report to the Trustees of The European Association for Jewish Studies
I report to the charity trustees on my examination of the accounts of the company for the year ended 30th March 2025 which are set out on pages 10 to 15.
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:
1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2) the accounts do not accord with those records; or
3) 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
4) 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
24th July 2025
-7-
The European Association for Jewish Studies
(a company limited by guarantee)
Statement of Financial Activities for the year ended 30th March 2025
| Note | |||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| Incoming resources | Restricted | Unrestricted | Total | Restricted | Unrestricted | Total | |
| £ | £ | £ | £ | £ | £ | ||
| Donations and legacies | 3 | 87,425 | 55,111 | 142,536 | 132,000 | 52,283 | 184,283 |
| ────── | ────── | ────── | ────── | ────── | ────── | ||
| Total income | 87,425 | 55,111 | 142,536 | 132,000 | 52,283 | 184,283 | |
| ══════ | ══════ | ══════ | ══════ | ══════ | ══════ | ||
| Expenditure | |||||||
| Expenditure on raising funds | 5 | - | 6,090 | 6,090 | - | 4,152 | 4,152 |
| Expenditure on charitable activities | 4 | 68,061 | 60,657 | 128,718 | 84,507 | 52,244 | 136,751 |
| ────── | ────── | ────── | ────── | ────── | ────── | ||
| Total expenditure | 68,061 | 66,747 | 134,808 | 84,507 | 56,396 | 140,903 | |
| ══════ | ══════ | ══════ | ══════ | ══════ | ══════ | ||
| Net income/(expenditure) | 19,364 | (11,636) | 7,728 | 47,493 | (4,113) | 43,380) | |
| Transfer between funds | (581) | 581 | - | 25,567 | (25,567) | - | |
| ────── | ────── | ────── | ────── | ────── | ────── | ||
| Net movement in funds | 18,783 | (11,055) | 7,728 | 73,060 | (29,680) | 43,380 | |
| Reconciliation of funds | |||||||
| Total funds brought forward | 106,336 | 110,039 | 216,375 | 33,276 | 139,719 | 172,995 | |
| ────── | ────── | ────── | ────── | ────── | ────── | ||
| Total funds carried forward | 125,119 | 98,984 | 224,103 | 106,336 | 110,039 | 216,375 | |
| ══════ | ══════ | ══════ | ══════ | ══════ | ══════ |
The notes on pages 10 to 15 form part of these accounts
-8-
Company No: 07119740 Charity No: 1136128
The European Association for Jewish Studies
(a company limited by guarantee)
Balance Sheet as at 30th March 2025
| Note | Restricted | Unrestricted | Total | Restricted | Unrestricted | Total | |
|---|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| £ | £ | £ | £ | £ | £ | ||
| Current assets | |||||||
| Cash at bank and in hand | 125,119 | 104,031 | 229,150 | 106,336 | 125,628 | 231,964 | |
| Current liabilities | |||||||
| Creditors: due within one year | 10 | - | (5,047) | (5,047) | - | (15,589) | (15,589) |
| ───── | ───── | ───── | ───── | ───── | ───── | ||
| Net assets | 125,119 | 98,984 | 224,103 | 106,336 | 110,039 | 216,375 | |
| ═════ | ═════ | ═════ | ═════ | ═════ | ═════ | ||
| Funds | |||||||
| Unrestricted | - | 98,984 | 98,984 | - | 110,039 | 110,039 | |
| Restricted | 11 | 125,119 | - | 125,119 | 106,336 | - | 106,336 |
| ───── | ───── | ───── | ───── | ───── | ───── | ||
| 125,119 | 98,984 | 224,103 | 106,336 | 110,039 | 216,375 | ||
| ═════ | ═════ | ═════ | ═════ | ═════ | ═════ |
For the year ending 30th March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective 2019) relating to small companies.
Approved by the Trustees on 24/07/2025 and signed on their behalf by
Professor Franҫois Guesnet - Trustee
The notes on pages 10 to 15 form part of these accounts
- 9 -
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2025
1. Basis of preparation
-
a) 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 (FRS102) 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.
-
c) 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 financial 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.
-
e) The Charity is exempt from the requirement to prepare a cash flow statement.
-
f) 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 and expenditure is deemed sufficient with the level of reserves held for the charity to be able to continue as a going concern.
2. Accounting policies
-
a) 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.
-
c) 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.
-
d) Taxation The Trust is a charitable institution with exemption from taxation under section 505 of the Income and Corporation Taxes Act 1988.
-
e)
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.
- 10 -
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2024
…………..…………continued
e) 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.
f) 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 £125,119 (2024: £106,336). 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 of contributions are written off in the year they are payable.
3. Income from donations and legacies
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| EAJS Membership Subscriptions | - | 19,915 | 19,915 | 14,283 |
| Grants (Rothschild Foundation) | 87,425 | 32,500 | 119,925 | 170,000 |
| Other | - | 2,696 | 2,696 | - |
| ────── | ────── | ────── | ────── | |
| 87,425, | 55,111 | 142,536 | 184,293 | |
| ══════ | ══════ | ══════ | ══════ |
Income from donations and legacies was £142,536 (2024: £184,293) of which £87,425 was attributable to restricted funds (2024: £132,000) and £55,111 was attributable to unrestricted funds (2024: £52,283).
- 11 -
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2025
…………..…………continued
4. Charitable activities
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| EAJS Virtual costs | 4,276 | - | 4,276 | |
| Conference and research grants | 62,766 | 8,012 | 70,778 | 84,112 |
| Administrators’ salaries | - | 30,658 | 30,658 | 25,016 |
| Support costs | 1,019 | 6,584 | 7,603 | 4,751 |
| Governance costs (note 6) | - | 12,839 | 12,839 | 18,215 |
| European Journal for Jewish Studies | - | 2,564 | 2,564 | 2,687 |
| World Congress of Jewish Studies | - | - | - | |
| Travel grants | - | - | - | 1,970 |
| ────── | ────── | ────── | ────── | |
| 68,061 | 60,657 | 128,718 | 136,751 | |
| ══════ | ══════ | ══════ | ══════ |
Expenditure on charitable activities was £128,718 (2024: £136,751) of which £68,061 was attributable to restricted funds (2024: £85,507) and £60,657 was attributable to unrestricted funds (2024: £52,244).
5. Expenditure on raising funds
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Administrators’ salaries | - | 4,717 | 4,717 | 3,207 |
| Support costs | - | 1,373 | 1,373 | 945 |
| ────── | ────── | ────── | ────── | |
| - | 6,090 | 6,090 | 4,152 | |
| ══════ | ══════ | ══════ | ══════ |
Expenditure on raising funds was £6,090 (2024: £4,152) all of which are unrestricted funds.
6. Governance costs
| Governance costs | ||||
|---|---|---|---|---|
| Restricted | Unrestricted | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Independent review of accounts | - | 2,220 | 2,220 | 2,264 |
| Other professional fees | - | 1,440 | 1,440 | 2,283 |
| Support | - | 782 | 782 | - |
| Internal governance costs (including | ||||
| Administrators’ salaries) | - | 8,397 | 8,397 | 13,668 |
| ────── | ────── | ────── | ────── | |
| - | 12,839 | 12,839 | 18,215 | |
| ══════ | ══════ | ══════ | ══════ |
Expenditure on governance costs was £12,839 (2024: £18,215) all of which are unrestricted funds.
- 12 -
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2025
…………..…………continued
7. Support costs
Support costs, consisting of office costs of the Charity, are split between charitable activities, cost of raising funds and governance costs on the estimated time spent on each activity.
| Basis of | Charitable | Cost | of | Governance | Governance | |
|---|---|---|---|---|---|---|
| apportionment | activity | generating | costs | |||
| funds | ||||||
| 2025 2024 |
2025 | 2024 | 2025 | 2024 | ||
| £ £ |
£ | £ | £ | £ | ||
| Office costs | Work done | 7,603 4,751 |
1,373 | 945 | 782 | - |
| ════ ════ |
════ | ════ | ════ | ════ |
8. Analysis of employee costs
| Salaries Social security costs Pension |
2025 £ 35,706 - 3,600 _ 39,306 ═════ |
2024 £ 33,294 - 3,600 _ 36,894 ═════ |
|---|---|---|
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.
.
9. Trustees’ and key management personnel remuneration and expenses
No Trustees received remuneration from the Charity. Expenses of £1,204 (2024: £730) were reimbursed to Trustees.
The total amount of employee benefits received by key management personnel is £39,306 (2024: £36,894).
- 13-
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2025
…………..…………continued
10. Creditors due within one year
| Accruals Deferred income - See below Other tax and social security Deferred income Subscriptions |
2025 £ 2,180 2,392 475 _ 5,047 ═════ 2025 £ 2,392 _ 2,392 ═════ |
2024 £ 2,180 12,316 1,093 _ 15,589 ═════ 2024 £ 12,316 _ 12,316 ═════ |
|---|---|---|
11. Restricted fund
| 2025 | Opening | Incoming | Outgoing | At 30th | |
|---|---|---|---|---|---|
| balance | resources | resources | Transfer | March | |
| £ | £ | £ | £ | £ | |
| Travel grants | 4,425 | - | - | 4,425 | |
| Small Research Grant Programme | 6,330 |
32,000 | (18,186) | - | 20,144 |
| Conference Grant Programme in | |||||
| European Jewish Studies | 100,006 | 51,000 | (49,875) | (581) | 100,550 |
| 106,336 | 87,425 | (68,061 | (581) | 125,119 | |
| 2024 | Opening | Incoming | Outgoing | At 30th | |
| balance | resources | resources | Transfer | March | |
| £ | £ | £ | £ | £ | |
| Travel grants | (611) | 611 | - | ||
| Small Research Grant Programme | - | 30,000 | (23,670) | 6,330 | |
| Conference Grant Programme in | |||||
| European Jewish Studies | 33,276 | 102,000 | (60,226) | 24,956 | 100,006 |
| 33,276 | 132,000 | (84,507) | 25,567 | 106,336 |
- 14 -
The European Association for Jewish Studies
(a company limited by guarantee)
Notes to the Financial Statements for the year 30th March 2025
…………..…………continued
11. Restricted fund (continued)
The Conference Grant Programme in European Jewish Studies allows members of the EAJS to apply for funding for academic conferences and summer/winter 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 (Hanadiv) 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.
- 15 -