Trustees' Annual Report & Financial Statements 2024 5784-5785
Chagigah 2024
The Movement for Reform Judaism (A Company Limited by Guarantee) Trustees' Annual Report and Financial Statements for the Year Ended 31[st] December 2024 5784-5785
Contents
| Reference and Administrative Details of the Charity, Trustees and Advisers | 1 |
|---|---|
| Trustees' Report | 2-11 |
| Independent Auditors' Report | 12-15 |
| Statement of Financial Activities | 16 |
| Statement of Financial Position | 17 |
| Statement of Cashflow | 18 |
| Notes to the Financial Statements | 19-33 |
The Movement for Reform Judaism
Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
The Movement for Reform Judaism Reference and Administrative Details, Trustees and Advisers
The Movement for Reform Judaism The Sternberg Centre for Judaism 80 East End Road Finchley London N3 2SY
Tel: 020 8349 5640 Fax: 020 8349 5699
admin@rjuk.org http://www.reformjudaism.org
Company Limited by Guarantee Company Number: 07431950
Registered Charity No: 1139806
Chair:
Paul Langsford .............................................................................. Elected as Chair 25th June 2023
- Joint Chairs of Assembly of Reform Rabbis and Cantors UK Rabbis Robyn Ashworth-Steen and Kath Vardi
Hon Treasurer: Roberto Lampl ............................................................... Elected as Hon Treasurer 27[th] June 2021
Hon Secretary: Melvin Pedro ................................................................... Elected as Hon Secretary 26[th] June 2022
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|---|---|---|---|---|---|---|---|
|Board|Members:|
|Nicholas|Aleksander|....................................................................................|Elected|25|[th]|June|2023|
|Daniel|Benjamin|...........................................................................................|Elected|28|[th]|June|2020|
|Kathy|Hirst|...................................................................................................|Elected|30|[th]|June|2019|
|Ian|Lancaster|...............................................................................................|Elected|30|[th]|June|2019|
|Joey|Leskin|...................................................................................................|Elected|27|[th]|June|2021|
|Gabrielle|Mandell|........................................................................................|Elected|26|[th]|June|2022|
|Roy|Saatchi|..................................................................................................|Elected|30|[th]|June|2019|
|Michele|Saffer|..............................................................................................|Elected|28|[th]|June|2021|
|Judy|Weleminsky|.........................................................................................|Elected|26|[th]|June|2022|
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Bankers: Auditors: National Westminster Bank Plc Nyman Libson Paul LLP 3rd Floor, Lough Point Regina House 2 Gladbeck Way 124 Finchley Road Windmill Hill London London NW3 5JS EN2 7JA
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
The Movement for Reform Judaism Trustees' Report
The Trustees (who are also Directors of the charity for the purposes of the Companies Act) present their Annual Report together with the audited Financial Statements of the Movement for Reform Judaism (the Company) for the year ended 31st December 2024.
The Financial Statements comply with the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) (second edition effective 1 January 2019).
The Company is a registered charity (number 1139806), and is a company limited by guarantee (number 07431950), which was incorporated on 8 November 2010.
Objectives
The objectives of the Movement are to promote and foster Reform Judaism and to promote any charitable purpose calculated to further the welfare of the Jewish people in the UK, in Israel or elsewhere in the world.
Mission
To enable the growth of a vibrant Reform Judaism, inspiring individuals and communities with Reform values and traditions.
Core Values
• Treasuring tradition, finding holy in the new
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We are blessed with millennia of Jewish wisdom, as well as a world that continues to give us new insights and understanding. Our Judaism is strongest when we value all of these -
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sources of inspiration building Jewish community that remains true to our history and evolves to face the future. We empower every member to find their own path to meaning through informed decision-making, providing transformative education and events to support them throughout their lives.
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Social Justice
It is central to our duty as Jews to continue the sacred mission started at creation of - perfecting the world we live in l'tikkun olam. We heed the calls of our tradition which tell us that we all have responsibility for the wellbeing of our fellow humans and to always pursue justice. In doing this, we bring holiness into the world. Reform Judaism enables our communities to play their part as active citizens for one another, wider society and our - world. We speak up for our values ensuring they are heard inside and outside our community. Where there is persecution, we speak out, and where there is destruction, we do not remain silent.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Core Values (Contd)
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Equality and Inclusivity
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- Every person is created b'tzelem elohim in the image of God and should have equal value in our communities and our society. We hold an uncompromising commitment to - building communities which are built on egalitarianism and welcome all no matter their gender identity, sexual orientation, race, ability or any other characteristic. Our diversity enriches us - we can achieve more when we enable every person to make their unique contribution to our communal life.
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Israel
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We are committed to Israel as a collective project of the Jewish people to build a Jewish and Democratic state which stands as an ohr l'goyim (a light to the nations) and a safe haven for Jews facing persecution. Together, we stand with those Israeli citizens and organisations pursuing democracy, religious freedom and human rights for all within Israel's borders. We will do all we can to bring about the day when Israelis and Palestinians both have secure states, able to live side-by-side with dignity and peace.
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Strengthening Jewish life in the UK
Every Jewish person should have the opportunity to lead a full and fulfilling Jewish life in this country. We ensure our members have access to meaningful ways to engage at every stage of their journey through life. Innovation is welcomed to find new ways to inspire, especially to strengthen the Jewish identity of our young members as the future of British Reform Judaism. We enable our communities and members to respond to the changing - realities of Jewish life in the UK dealing with challenges and threats they may face. We welcome unaffiliated Jews, or those disillusioned with their connection to Jewish life, to find Jewish life which is authentic to them in our communities.
Aims
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To promote the interpretation of Reform Jewish teaching and practice in relation to contemporary life.
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To promote and co-ordinate the education and religious instruction of Jews.
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To promote and co-ordinate the spiritual life and general welfare of Jewish youth and encourage and co-ordinate youth organisations among Constituents.
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To promote and assist in the establishment and nurturing of Reform congregations of Jews.
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To assist in the exploration of, or initiation of, other forms of Jewish religious community.
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To promote the Leo Baeck College, and/or other institutions, for the study of Progressive Judaism and the training of rabbis, teachers, staff and voluntary leaders.
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To promote the Reform Beit Din to whom the Movement shall refer (interalia) all questions relating to the Jewish status of members and prospective members of Constituents and Associate Congregations.
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To promote the Assembly of Reform Rabbis and Cantors UK to which the Movement shall refer for guidance on matters relating to the practice of Judaism.
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To publish and/or revise prayer books, liturgical writings and literature on subjects of Jewish interest.
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To promote burial and cremation schemes for Constituents and Associate Congregations.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Aims (Contd)
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To promote and nurture Jewish cultural and welfare activities.
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To participate in the work of the wider Jewish community.
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To foster greater understanding among Jews.
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To foster greater understanding between Jews and non-Jews.
The Trustees confirm that they refer to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives each year.
Structure, Governance and Management
The charity's affairs are governed by its Memorandum and Articles of Association, which allow for any activities covered by the charity's objectives with no specific restrictions. The liability of the members in the event of the Company being wound up is limited to a sum not exceeding £10.
The Company is registered as a charitable company limited by guarantee. For the purpose of company law, the Trustees of the charity are also the Directors of the Company. Any reference to Trustees is also a reference to Directors, collectively known as the Board.
In line with the Articles of Association February 26[th] 2023, Honorary Officers can serve for three consecutive terms up to a maximum of nine years and each Trustee can serve up to a maximum of six years. Any voting is by a poll, with weighted voting reflecting the different sizes of our congregations.
At an EGM on 18[th] May 2025 the members voted to pass a special resolution to allow current board members who were at the end of their term of office to be allowed to remain on the Board for an extended period. This was deemed necessary to enable continuity to begin the process of transferring to the new charity, The Movement for Progressive Judaism.
The Board is responsible for the overall management and control of the charity and meets at least four times a year. The lay leaders and the staff team carry out policies and plans agreed by the Board.
There is one Sub-Committee of the Board and Council, which is the Rabbis and Cantorial Employment Committee. This committee meets regularly throughout the year.
Pay Policy for Senior Staff
The Directors consider that the Board of Directors/Trustees and senior management are responsible for directing, controlling, running and operating the organisation on a day to day basis. All Directors/Trustees give of their time freely and no Director received remuneration in the year. Details of Directors' expenses and related party transactions are disclosed in Notes 6 and 16 respectively.
The pay of the senior staff is reviewed annually. The Directors benchmark against pay levels in other similar charities.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Reserves Policy and Risk Management
The reserves policy is set to ensure that total unrestricted funds (including designated funds) should exceed the value of tangible fixed assets by £500K. After deducting fixed assets of £317k (2023: £273) and restricted funds of £442k (2023: £442k) from total funds of £2,100k (2023: £1,954k) the charity was showing total unrestricted funds (including designated funds) of £1,341k (2023: £1,238k). Of this £398k (2023: £302k) comprised free reserves (as defined by the Charity SORP).
The Trustees have considered the risks faced by the charity and have taken appropriate steps to address the related issues. Significant risks to income mainly arise from our dependence on fundraising from individuals and the ability of our communities to pay their Assessment Fee. Internal risks have been reduced by the implementation of procedures for authorisation of all transactions and projects.
There has also been a focus on non-financial risks arising from fire, health and disaster recovery. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas.
Investment Powers and Policy
The funds of the Movement not required for immediate application shall be invested in such manner as the Board shall from time to time determine. The Treasurer maintains control over all the funds of the Movement.
Related Charities
The Movement for Reform Judaism is an association of 42 Reform congregations throughout the United Kingdom. There are also three other connected charities which are not under the control of the Movement for Reform Judaism. Details of material transactions with these charities are shown in Note 16 to the financial statements.
Fundraising
The charity is committed to best practice, as outlined by the Fundraising Regulator, in its approach to fundraising and closely monitors its activities in this area, ensuring that vulnerable members are protected.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
| The | Impact of Reform Judaism |
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| • | Influential Reform voices at a national and local community |
| level, in the media, engaging with government and in interfaith | |
| dialogue. | |
| • | A Beit Din (Rabbinic Court) that is compassionate and |
| welcoming, supporting those who choose to become Jewish. | |
| • | Inspiring young people with transformational Reform |
| experiences through our youth movement, local and national | |
| activities and our student and young adult programmes. | |
| • | Rabbinic recruitment, training and mentoring together with our |
| communities and Leo Baeck College. | |
| • | Education and training including our community building |
| initiatives, providing opportunities for people and communities | |
| to develop with advice and support and the sharing of best | |
| practice across the entire Movement. | |
| • | Bringing communities together in challenging times, offering |
| them networking opportunities, training, welfare support and | |
| regular check-ins and building together a stronger relational | |
| Movement. | |
| • | Continuing the intellectual and spiritual development of Reform |
| Judaism with liturgy, publications and inspiring resources | |
| enriching our Jewish lives. | |
| • | Developing Reform Jewish communities across the country by |
| identifying areas for growth and expansion, supporting and | |
| nurturing new communities and new kinds of communities. |
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Key Highlights and Future Plans
2024 in Summary
This year's annual report is unlike any other in the history of MRJ. It is not only the summary of a year but a moment of transition, the beginning of a new, exciting opportunity
On 18 May 2025, our members, together with the members of Liberal Judaism, voted overwhelmingly in favour of proceeding with the legal combination of our movements to form The Movement for Progressive Judaism. A vision that has been discussed and imagined for decades is becoming a reality.
In 2024, not unsurprisingly, much of the focus of our work was directed towards this goal. 2024 was a year of exhaustive conversation and consultation with member communities, clergy and stakeholders, culminating in the vote to proceed. Together with LJ, we began the work of transformation: beginning to bring our teams together, to open our programmes up to each other, to think about how we speak with a shared and diverse voice, to represent each other in public. All of these were done thoughtfully and carefully, recognising that consent to work towards the full combination had not yet been received.
At the same time, our communities received the same high level of support and care as ever, our clergy in communities led with wisdom and compassion at a time of unprecedented challenge, our youth and student programmes inspired and connected our young people, our Bet Din welcomed more people into Jewish life than ever before, our values were more present than ever in public life.
All this, too, against the backdrop of unprecedented challenge. During 2024 we continued to wrestle with the ongoing impact of the horrific attack on Israel on 7 October 2023 and the ensuing conflict in Gaza with Hamas and its impact on the Palestinian population. This has included unprecedented levels of antisemitism, and the complexity of holding complex conversations within our diverse communities, seeking to create safe and brave spaces in which different voices can be heard, and to encourage respectful dialogue, always through the prism of our Jewish values.
We are hugely grateful to the many people who enable Progressive Jewish life around the country - to flourish clergy and professionals, the hundreds of volunteers and lay leaders bringing their dedication and wisdom to communities, Movement, and the Progressive project. We are especially grateful to the MRJ professional team who have shown commitment, resilience and generosity of spirit at a time of great organisational change.
There is much more to do and tell. Reform Judaism's achievements in 2024, and its partnership with Liberal Judaism, highlight the potential for even greater success and growth as we become one Progressive Movement.
Future Plans
Following the vote on 18 May, the immediate strategic priority is to complete the creation of the new Movement for Progressive Judaism. There is a great deal of work to do in creating this new charity and completing the formal merger, which we intend to do by the end of 2025.
The work of the new Movement will be organised around four clear missions: To strengthen, support and connect communities; to promote, amplify and embolden our values and forms of Jewish life; to inspire, connect and nurture the next generations of Progressive Jews; to foster inclusion, provide resources, and pave the way for those seeking to join us. During the second half of 2025 there will be opportunities for members of communities to input into this work as we shape the strategic priorities in each of these areas.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
MRJ Highlights of 2024
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Launch of the new High Holy Day Machzor an instant bestseller, exceeding the original orders and requiring a reprint
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Shirei meets Chagigah 2024 an innovative national event, with music, prayer, learning and celebration
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L'dor va'dor a tour of Jewish Europe specially designed to replace the Year 11 Israel Tour which could not take place, visiting Prague, Vienna and Budapest
An inspirational education conference and new educational programmes including the Education Hub with Liberal Judaism
Renewed commitment to interfaith dialogue , connecting with other faiths, attending Iftars, conferences and meetings including the Drumlanrig Accords
- Kivunim our popular programme aimed at bnei mitzvah students in smaller communities
The work of our Reform Beit Din , run by its new convenor, with a significant increase in conversions
Improved communications , nationally and locally, within our movement and the wider Jewish community, celebrating the achievements of our communities
Hands on support and training , including new training to help communities to promote and share their stories and achievements and media masterclasses to learn communication skills
Monthly Leadership Check-in and Open House , connecting leaders and members across the country
Our voice and values in government and wider society, with clergy appearing regularly on television and radio
Progressive Judaism's 2024 in numbers
Community Support:
234 ad hoc support and check-in meetings with Progressive communities
40% of communities worked with us on bespoke consultancy and joint initiatives
Conversion
- 265 individuals completed conversion across both Batei Din a 20% year-on-year increase
Leadership Development
87 new youth leaders trained by LJY-Netzer and RSY-Netzer
Youth Engagement
3,200+ young people participated in Movement and local Progressive youth events Financial Access
£76,218 awarded in bursaries for youth movement participation
Public Engagement
50+ civic, political and communal engagements by Rabbi Josh and Rabbi Charley Media Reach
288 items of media coverage featuring MPJ clergy and lay leaders Learning & Conferences
400+ participants in MPJ conferences, trainings and public learning spaces
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Grants
We are extremely grateful for the support we have received from the following organisations:
Jack Petchey Foundation
Jewish Youth Fund
Netzer Olami (Tamar)
Shoresh Charitable Trust
UJIA
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Review of Financial Position
2024 Accounts
The Financial Statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities': Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting - Standard applicable in the UK and Republic of Ireland (FRS102) (second edition effective 1 January 2019).
The total incoming resources amounted to £2,629k for the year compared to £2,823k for 2023. This is mainly due to decreased income from events and tours as a result of not being able to offer a full range of tours in 2024.
Charitable expenditure during the year amounted to £2,483k compared to £2,754k for 2023. This was mainly due to the lower level of costs associated with running our events and tours in 2024.
Overall there was a net surplus of £146k for the year, compared to £69.5k in 2023.
Going Concern
On Sunday 18 May 2025, the member communities of the Movement for Reform Judaism (MRJ) and Liberal Judaism (LJ) voted to unite into one Movement for Progressive Judaism for the UK. It is anticipated that from 1 January 2026, the operational activities of both MRJ and LJ will transfer to a new registered entity, The Movement for Progressive Judaism (MPJ), which will carry forward the charitable purposes and objectives of the merging entities. As a result, from that date, MRJ will no longer undertake regular charitable activities. However, MRJ will remain a registered charity and continue to exist to manage any residual matters arising from the merger, such as legal, financial, or administrative issues. The trustees are satisfied that MRJ will continue to meet its obligations as they fall due and maintain sufficient resources for this purpose.
The operations of the charity, although transferred, are expected to continue in substance within MPJ. Accordingly, the trustees consider it appropriate to prepare the financial statements on a going concern basis.
2025 Budget
The 2025 budget has been set in line with our operating plan for 2025.
Statement of Trustees' Responsibilities
The Trustees listed on page 1 are responsible for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare Financial Statements for each financial year, which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these Financial Statements, the Trustees are required to:
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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observe the methods and principles in the Charity's Statement of Recommended Practice (SORP);
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state whether applicable UK Accounting Standards have been followed subject to any material departures and explained in the financial statements;
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prepare the financial statements on a 'going concern' basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping accounting records which disclose, with reasonable accuracy at any time, the financial position of the charitable company and which enables them to ensure that the Financial Statements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charitable company and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement as to Disclosure to our Auditors
At the time of approval of this Trustees' Report, each Trustee has confirmed that;
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so far as they are aware, there is no relevant audit information of which the charitable company's auditors are unaware, and
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they have taken all the steps that ought to have been taken as a Trustee in order to be aware of any information needed by the charitable company's auditors in connection with preparing their report and to establish that the charitable company's auditors are aware of that information.
Auditors
Nyman Libson Paul LLP were re-appointed as auditor at the Annual General Meeting held on 23rd June 2024.
In preparing this report, the Trustees have taken advantage of the small companies' exemptions provided by section 415a of the Companies Act 2006.
For and on behalf of the Trustees:
Paul Langsford Chair Date: 2[nd] July 2025
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Independent Auditors' Report To The Trustees of
The Movement for Reform Judaism
Opinion
We have audited the financial statements of The Movement for Reform Judaism (the charitable company) for the year ended 31st December 2024, which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows, and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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Give a true and fair view of the state of the charitable company's affairs as at 31st December 2024 and of its incoming resources and application of resources for the year then ended;
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Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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Have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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The information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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The Trustees' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustee's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
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Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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The financial statements are not in agreement with the accounting records and returns; or
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Certain disclosures of trustees' remuneration specified by law are not made; or
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We have not received all the information and explanations we require for our audit; or
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The trustees were not entitled to prepare the financial statements in accordance with the small companies' regime and take advantage of the small companies' exemptions in preparing the Trustees' Report.
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Responsibilities of trustees
As explained more fully in the Trustees' Responsibilities Statement on page 4. The trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the charity and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Charities Act 2011 and Companies Act 2006. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above and, the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls,
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
including testing journals and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. The description forms part of our Auditors' Report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
Andrew Thomas (Senior Statutory Auditor) for and on behalf of
Nyman Libson Paul LLP
Chartered Accountants Statutory Auditors
Regina House 124 Finchley Road London NW3 5JS
Date: 8th July 2025
- 15 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Statement of Financial Activities
Incorporating Income and Expenditure Account for the Year ended 31 December 2024
| Unrestricted | Unrestricted | Restricted | Designated | Designated | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | |||||||
| 2024 | 2024 | 2024 | 2024 | 2023 | |||||||
| £ | £ | £ | £ | £ | |||||||
| Note | |||||||||||
| INCOME FROM: | |||||||||||
| Donations and Legacies | 2 | 369,868 | 188,832 | 19,698 | 578,398 | 668,251 | |||||
| Income from Investments | 39,431 | - | - | 39,431 | 17,784 | ||||||
| Income from Charitable Activities | 3 | 1,322,778 | 559,773 | - | 1,882,551 | 2,055,059 | |||||
| Other Income | 128,362 | - | - | 128,362 | 82,376 | ||||||
| TOTAL INCOME AND ENDOWMENTS | £ | 1,860,439 | £ 748,605 | £ 19,698 | £ **2,628,742 ** | £ | 2,823,470 | ||||
| EXPENDITURE ON: | |||||||||||
| Raising Funds | 4 | 180,768 | - | - | 180,768 | 135,080 | |||||
| Charitable Activities | 5 | 1,539,513 | 748,644 | 13,806 | 2,301,963 | 2,618,867 | |||||
| TOTAL | £ | 1,720,281 | £ 748,644 | £ 13,806 | £ **2,482,731 ** | £ | 2,753,947 | ||||
| NET INCOME/(EXPENDITURE) | £ **140,158 ** | £ | (39) | £ | 5,892 | £ 146,011 | £ 69,523 | ||||
| NET MOVEMENT IN FUNDS | £ | **140,158 ** | £ | (39) | £ | 5,892 | £ | 146,011 | £ | 69,523 | |
| TOTAL FUNDS BROUGHT FORWARD | |||||||||||
| AT 1 JANUARY 2024 | £ | 575,273 | £ | 441,557 | £ | 937,151 | £ | 1,953,981 | £ | 1,884,458 | |
| TOTAL FUNDS CARRIED FORWARD | £ 715,431 | £ 441,518 | £ **943,043 ** | £ | 2,099,992 | £ | 1,953,981 | ||||
| AT 31 DECEMBER 2024 |
The Notes on pages 19 to 33 form part of these Financial Statements
Contd
- 16 -
"to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Statement of Financial Position
Company Number 07431950 As at 31st December 2024
| Note | 2024 | 2024 | 2023 | 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Tangible Assets | 8 | 317,368 | 273,498 | ||
| CURRENT ASSETS | |||||
| Stock of Publications | 9 | 72,068 | 54,832 | ||
| Debtors | 10 | 211,575 | 212,172 | ||
| Cash at Bank and in Hand | 1,881,566 | 1,728,019 | |||
| 2,165,209 | 1,995,023 | ||||
| Creditors Amounts falling due within one | |||||
| year | 11 | 382,585 | 314,540 | ||
| NET CURRENT ASSETS | 1,782,624 | 1,680,483 | |||
| NET ASSETS | £ 2,099,992 | £ 1,953,981 | |||
| FUNDS | |||||
| Restricted Funds | 12 | 441,518 | 441,557 | ||
| General - Designated Funds | 13 | 943,043 | 937,151 | ||
| Unrestricted Funds | 14 | 715,431 | 575,273 | ||
| £ 2,099,992 | £ 1,953,981 |
The Financial Statements were approved and authorised for issue by the Board of Trustees on 2[nd] July 2025 and were signed on its behalf by:
Chai r Honorary Treasurer Paul Langsford Roberto Lampl
The Notes on pages 19 to 33 form part of these Financial Statements
- 17 -
"to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Statement of Cash Flow
| THE MOVEMENT FOR REFORM JUDAISM | |||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| £ | £ | ||||
| CASH FLOW FROM OPERATING ACTIVITIES | |||||
| Net Movement in Funds | 146,011 | 69,523 | |||
| Adjustments for: | |||||
| Depreciation of Tangible Assets | 24,428 | 9,869 | |||
| (Increase)/Decrease in Stocks | (17,236) | 10,846 | |||
| Decrease in Debtors | 597 | 17,051 | |||
| Increase in Creditors | 68,045 | 17,863 | |||
| NET CASH GENERATED FROM OPERATING ACTIVITES | £ | 221,845 | £ 125,152 | ||
| Cash flows from investing activities | |||||
| Purchase of Tangible Assets | 68,298 | 5,457 | |||
| NET CASH USED IN INVESTING ACTIVITIES | £ | 68,298 | £ | 5,457 | |
| NET INCREASE IN CASH AND CASH EQUIVALENTS IN THE YEAR | 153,547 | 119,695 | |||
| Cash and Cash equivalents at the beginning of the year | 1,728,019 | 1,608,324 | |||
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | £ | 1,881,566 | £ 1,728,019 |
The Notes on pages 19 to 33 form part of these Financial Statements
- 18 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024
1. Accounting Policies and Details of Estimates
1.1 Statement of compliance
These 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Movement for Reform Judaism meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Company information
The Movement for Reform Judaism is a private company limited by guarantee and incorporated in England. The address of its registered office and principal place of business is The Sternberg Centre for Judaism, 80 East End Road, London, N3 2SY.
1.3 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Transfer between funds occur for a number of reasons including when funds are closed on completion of a project, when fixed assets are purchased or when Trustees decide to release funds from a designated fund.
1.4 Income
Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income arises from grants and donations, fundraising events, Israel tours and other activities and events. Income from donations and legacies is recognised on a receivable basis. Income from Investments is recognised on a receivable basis. Income from Charitable Activities for the synagogue levy is recognised on an actual receipts basis and income for Events and Tours is recognised when the trip takes place.
Contd
- 19 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
1.5 Expenditure
Expenditure is charged to the Statement of Financial Activities on an accruals basis as a liability is incurred and is classified as follows:
-
i. Cost of Raising Funds this comprises all costs incurred with attracting voluntary income to finance the charitable objectives.
-
ii. Charitable Expenditure this comprises all expenditure incurred in the delivery of activities and services.
-
iii. Support Costs this comprises central costs which are allocated to the charitable activities and governance costs on a basis consistent with the use of the resources.
-
iv. Governance Costs this comprises all costs associated with meeting constitutional and statutory requirements.
1.6 Going concern
The charity made a surplus for the year of £146,011 and as at the reporting date held £1,881,556 in cash and net current assets of £1,782,624. After deducting fixed assets and restricted funds of £441,518, the charity was showing unrestricted and designated reserves of £1,658,474. The budget set for 2025, indicates a deficit for the year but maintaining adequate working capital reserves.
Although a deficit is forecast for the financial year 2025, sufficient liquid resources continue to be available to fund the planned activities and overheads of the charity for a period of 12 months at least from the date of approval of these financial statements.
Further information on the future plans of the charity are detailed in the Trustees' Report.
1.7 Tangible Fixed Assets and Depreciation Building development
Improvements are for the charity's share of a major site development project that was completed in 2012. The improvements are stated at cost less accumulated depreciation.
Furniture and equipment
Furniture and equipment are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Contd
- 20 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
Depreciation and residual values
Tangible assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Tangiblefixedassets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Furniture and equipment 25% straight line - Building development 2% straight line
1.8 Stocks
Stock is valued at the lower of cost and net realisable value on a first in first out basis.
1.9 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount repaid net of any trade discounts due.
- 1.10 Cash at Bank and in Hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.11 Creditors
-
Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
-
1.12 Judgements in applying accounting policies and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the Charity has identified no areas of the financial statements which require the use of significant estimates or judgements or where the estimates or judgements used could be materially inaccurate.
-
1.13 Comparatives
-
The comparative figures in note 5 have been restated in order to more fully comply with the requirements of the SORP. This is for analysis purposes only and there has been no adjustment to the actual results in the prior year.
Contd
- 21 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
1.13 Provisions for liabilities
Provisions are made where an event has taken place that gives the charity a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to statement of financial activities in the year that the charity becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
Contingent liabilities are not recognised. They arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date, or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the charity's control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow is remote.
When payments are eventually settled, they are charged to the provision carried in the Statement of Financial Position.
Contd
- 22 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
2. Income from Donations and Legacies
| 2. Income from Donations and | Legacies | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Designated | Total | ||
| Funds | Funds | Funds | Funds | ||
| 2024 | |||||
| £ | £ | £ | £ | ||
| UJIA | 50,000 | - | - | 50,000 | |
| Fundraising Income | 319,868 | 134,623 | - | 454,491 | |
| Financial Assistance | - | 54,209 | - | 54,209 | |
| Others | - | - | 19,698 | 19,698 | |
| TOTAL GRANTS AND DONATIONS | £ 369,868 | £ 188,832 | £ 19,698 | £ 578,398 | |
| Unrestricted | Restricted | Designated | Total | ||
| Funds | Funds | Funds | Funds | ||
| 2023 | |||||
| £ | £ | £ | £ | ||
| UJIA | 53,119 | - | - | 53,119 | |
| Fundraising Income | 406,292 | - | - | 406,292 | |
| Financial Assistance | - | 161,939 | - | 161,939 | |
| Others | - | - | 46,901 | 46,901 | |
| TOTAL GRANTS AND DONATIONS | £ 459,411 | £ 161,939 | £ 46,901 | £ | 668,251 |
3. Income from Charitable Activities
| Unrestricted | Restricted | Designated | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | |
| £ | £ | £ | £ | |
| Assessment Income | 889,478 | - | - | 889,478 |
| Activities and Events | 433,300 | 559,773 | - | 993,073 |
| TOTAL INCOME | £ 1,322,778 | £ 559,773 | - | £ 1,882,551 |
| Unrestricted | Restricted | Designated | Total | |
| Funds | Funds | Funds | 2023 | |
| £ | £ | £ | £ | |
| Assessment Income | 934,352 | - | - | 934,352 |
| Activities and Events | 129,360 | 991,347 | - | 1,120,707 |
| TOTAL INCOME | £ 1,063,712 | £ 991,347 | - | £ 2,055,059 |
Contd
- 23 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
4. Raising Funds
| 4. Raising Funds | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Designated | Total | |
| Funds | Funds | Funds | Funds | |
| 2024 | ||||
| £ | £ | £ | £ | |
| Fundraising Expenses | 116,660 | - | - | 116,660 |
| Publicity | 64,108 | - | - | 64,108 |
| RAISING FUNDS | £ 180,768 | - | - | £ 180,768 |
| Unrestricted | Restricted | Designated | Total | |
| Funds | Funds | Funds | Funds | |
| 2023 | ||||
| £ | £ | £ | £ | |
| Fundraising Expenses | 89,019 | - | - | 89,019 |
| Publicity | 46,061 | - | - | 46,061 |
| RAISING FUNDS | £ 135,080 | - | - | £ 135,080 |
Support costs are allocated across the Charitable Activities and Governance Costs.
Contd
- 24 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
5. Charitable Activities
| 5. Charitable Activities | |||||
|---|---|---|---|---|---|
| Staff Costs | Other Direct | Support and | Total | ||
| Costs | Governance | ||||
| 2024 | 2024 | 2024 | 2024 | ||
| £ | £ | £ | £ | ||
| Grant Giving | 24,358 | 226,514 | 49,687 | 300,559 | |
| Supporting Synagogues | 276,129 | 333,154 | 99,560 | 708,843 | |
| Progressive Project | 85,001 | 33,879 | - | 118,880 | |
| Events and Activities | 247,611 | 567,289 | 207,035 | 1,021,935 | |
| Outsourced Admin to Other Organisations | 110,171 | - | - | 110,171 | |
| Memberships and Subscriptions | - | 41,575 | - | 41,575 | |
| CHARITABLE ACTIVITIES | £ 743,270 | £ 1,202,411 | £ 356,282 | £ | 2,301,963 |
Grant giving included a grant of £202,068 (2023: £184,240) to Leo Baeck College in the year.
| Staff Costs | Other Direct | Support and | Total | |
|---|---|---|---|---|
| Costs | Governance | |||
| 2023 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | |
| Grant Giving | 5,637 | 186,887 | 64,344 | 256,868 |
| Supporting Synagogues | 291,241 | 184,669 | 128,829 | 604,739 |
| Progressive Project | - | - | - | 0 |
| Events and Activities | 237,798 | 1,143,008 | 253,259 | 1,634,065 |
| Outsourced Admin to Other Organisations | 82,375 | - | - | 82,375 |
| Memberships and Subscriptions | - | 40,820 | - | 40,820 |
| CHARITABLE ACTIVITIES | £ 617,051 | £ 1,555,384 | £ 446,432 | £ 2,618,867 |
Grant giving included a grant of £184,240 (2022: £219,873) to Leo Baeck College in the year.
Note - Charitable Activities include the following allocation of Support Costs:
| Total 2024 | Total 2024 | Total 2023 | |
|---|---|---|---|
| £ | £ | ||
| Support Staff Costs | 174,968 | 268,898 | |
| Training Costs | 8,977 | 3,159 | |
| Rent | 25,742 | 25,706 | |
| Insurance | 14,417 | 15,335 | |
| Printing, Postage, Stationery | 9,747 | 16,398 | |
| Telephone | 4,745 | 4,289 | |
| Computer Costs | 57,605 | 49,482 | |
| Travelling | 1,235 | 940 | |
| Depreciation | 17,496 | 2,931 | |
| Audit, Legal & Professional & Governance | 16,500 | 30,100 | |
| Other Costs | 24,850 | 29,194 | |
| ANALYSIS OF SUPPORT COSTS | £ | 356,282 £ | 446,432 |
Contd
- 25 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
6. Governance
| Unrestricted | Unrestricted | Restricted | Designated | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||
| 2024 | ||||||
| £ | £ | £ | £ | |||
| Audit | 16,500 | - | - | 16,500 | ||
| Non Audit Fees | - | - | - | - | ||
| TOTAL GOVERNANCE COSTS | £ | 16,500 | - | - | £ | 16,500 |
| Unrestricted | Restricted | Designated | Total | |||
| Funds | Funds | Funds | Funds | |||
| 2023 | ||||||
| £ | £ | £ | £ | |||
| Audit | 14,500 | - | - | 14,500 | ||
| Non Audit Fees | 15,600 | - | - | 15,600 | ||
| TOTAL GOVERNANCE COSTS | £ | 30,100 | - | - | £ | 30,100 |
During the year, no trustees received any remuneration, one trustee received £339 in reimbursed expenses (2023 reimbursed expenses: £367).
7. Employees
Staff Costs
| Staff Costs | |||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Wages and salaries | 884,466 | 786,768 | |
| Social security costs | 94,361 | 80,688 | |
| Pension costs | 134,861 | 93,850 | |
| STAFF COSTS | £ | 1,113,688 £ | 961,306 |
| Average monthly number of employees | 23 | 24 | |
| Average Full Time Equivalents | 18 | 18 | |
| The emoluments of higher paid employees fell into the following range: | 2024 | 2023 | |
| £ 60,001 - £ 70,000 | 1 | 1 | |
| £ 90,001 - £100,000 | 1 | 1 | |
| £130,001 - £140,000 | 1 | - |
KEY MANAGEMENT COMPENSATION
Key management include the members of senior management. The compensation paid and payable to key management for employee services is shown below:
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| £ | 524,347 | £ | 433,531 |
Contd
- 26 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
8. Tangible Fixed Assets
| 8. Tangible Fixed Assets | |||
|---|---|---|---|
| Building | Furniture & | Total | |
| Development | Equipment | ||
| COST | £ | £ | £ |
| At 1 January 2024 | 346,603 | 754,851 | 1,101,454 |
| Additions | - | 68,298 | 68,298 |
| AT 31 DECEMBER 2024 | £ 346,603 | £ 823,149 | £ 1,169,752 |
| ACCUMULATED DEPRECIATION | |||
| At 1 January 2024 | 76,252 | 751,704 | 827,956 |
| Charge for the year | 6,932 | 17,496 | 24,428 |
| £ 83,184 | £ 769,200 | £ 852,384 | |
| AT 31 DECEMBER 2024 | |||
| NET BOOK VALUE | |||
| £ 263,419 | £ 53,949 | £ 317,368 | |
| AT 31 DECEMBER 2024 | |||
| £ 270,351 | £ 3,147 | £ 273,498 | |
| AT 31 DECEMBER 2023 |
All Tangible Fixed Assets are used in the furtherance of the Charity's objectives.
9. Stock
| 9. Stock | |||
|---|---|---|---|
| 2023 | 2023 | ||
| £ | £ | ||
| Stock of Publications | 70,029 | 51,196 | |
| Merchandise | 2,039 | 3,636 | |
| £ 72,068 £ | 54,832 | ||
| 10. Debtors | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Debtors | 48,752 | 110,037 | |
| Prepayments and Accrued Income | 162,823 | 102,135 | |
| £ | 211,575 £ | 212,172 | |
| 11. Creditors | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Creditors | 28,042 | 31,348 | |
| Taxation and Social Security | 23,401 | 25,627 | |
| Accruals and Deferred Income | 331,142 | 257,565 | |
| £ | 382,585 £ | 314,540 |
10. Debtors
11. Creditors
Contd
- 27 - "to enable thegrowthofavibrantReform Judaism, inspiring individuals andcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
12. Restricted Funds
| Movement in Funds: | Movement in Funds: | ||||
|---|---|---|---|---|---|
| Balance | Balance | ||||
| as at | as at | ||||
| 1st Jan 24 | Incoming | Outgoing | 31st Dec 24 | ||
| £ | £ | £ | £ | ||
| 1. | RSY- Netzer Events Subsidy Fund | 264,019 | 54,209 | 70,189 | 248,039 |
| RSY- Netzer Events | - | 538,030 | 538,030 | - | |
| 2. | RSY-Netzer Social Action Fund | - | - | - | - |
| 3. | Madrichim Fee Provision | 9 | - | - | 9 |
| 4. | Jubilee Lecture Fund | 1,610 | - | - | 1,610 |
| 5. | Jack Petchey Foundation | 9,255 | 22,545 | 21,545 | 10,255 |
| 6. | Ministers Benevolent Fund | 4,125 | - | - | 4,125 |
| 7 . | Social Action Crisis Fund | 2,132 | - | - | 2,132 |
| 8. | New Jewish Initiative | 1,646 | - | - | 1,646 |
| 9. | Human Rights Seminar | 1,872 | - | - | 1,872 |
| 10. | The Ziege Young Adults Education Support | 547 | - | - | 547 |
| 11. | Lamedvavnik | 31,524 | 21,743 | - | 53,267 |
| 12. | Rissen Funds | 20,509 | 21 | - | 20,530 |
| 13. | Jeneration Journey Funds | 10,088 | - | - | 10,088 |
| 14. | Mohelim | 350 | - | - | 350 |
| 15. | Young Persons Mental Health | 51,785 | - | - | 51,785 |
| 16. | Progressive Judaism Fund | 42,086 | 108,557 | 118,880 | 31,763 |
| 17. | Podcast Fund | - | 3,500 | - | 3,500 |
| RESTRICTED FUNDS | £ 441,557 | £ 748,605 | £ 748,644 | £ 441,518 | |
| Movement in Funds: | |||||
| Balance | Balance | ||||
| as at | as at | ||||
| 1st Jan 23 | Incoming | Outgoing | 31st Dec 23 | ||
| £ | £ | £ | £ | ||
| 1. | RSY- Netzer Events Subsidy Fund | 261,491 | 119,389 | 116,861 | 264,019 |
| RSY- Netzer Events | - | 991,347 | 991,347 | - | |
| 2. | RSY-Netzer Social Action Fund | 1,490 | 156 | 1,646 | - |
| 3. | Madrichim Fee Provision | 186 | 68 | 245 | 9 |
| 4. | Jubilee Lecture Fund | 1,398 | 240 | 28 | 1,610 |
| 5. | Jack Petchey Foundation | 9,855 | - | 600 | 9,255 |
| 6. | Ministers Benevolent Fund | 4,680 | - | 555 | 4,125 |
| 7 . | Social Action Crisis Fund | 2,132 | - | - | 2,132 |
| 8. | New Jewish Initiative | 1,646 | - | - | 1,646 |
| 9. | Human Rights Seminar | 1,872 | - | - | 1,872 |
| 10. | The Ziege Young Adults Education Support | 847 | - | 300 | 547 |
| 11. | Lamedvavnik | 31,524 | - | - | 31,524 |
| 12. | Rissen Funds | 20,509 | - | - | 20,509 |
| 13. | Jeneration Journey Funds | 10,088 | - | - | 10,088 |
| 14. | Mohelim | 350 | - | - | 350 |
| 15. | Young Persons Mental Health | 79,313 | - | 27,528 | 51,785 |
| 16. | Progressive Judaism Fund | - | 42,086 | - | 42,086 |
| RESTRICTED FUNDS | £ 427,381 £ 1,153,286 | £ 1,139,110 | £ 441,557 |
Contd
- 28 - "toenablethegrowthofa vibrantReform Judaism, inspiring individualsandcommunities withReform values andtraditions"
The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
12. Restricted Funds
-
The RSY-Netzer Events Subsidy Fund is to provide financial assistance to young people to enable them to participate in educational activities in Israel.
-
The RSY-Netzer Social Action Fund is money collected by RSY-Netzer to support a variety of Tzedakah Projects.
-
The Madrichim Fee Provision is financial assistance for Event leaders. 4. The Jubilee Lecture Fund raised to pay for a special annual lecture on Reform Judaism. 5. The Jack Petchey Foundation provides awards for outstanding youth leaders in congregations in London and Essex.
-
The Ministers Benevolent Fund is available to support Rabbis and their families in times of financial difficulty.
-
The Social Action Crisis Fund is available to support social action emergencies. 8. The New Jewish Initiative is to support a wider Jewish response to current social action concerns.
-
The Human Rights Seminar supports interfaith dialogue and action.
-
The Ziege Young Adults Education Support Fund is to provide education and training help for those who wish to participate in advanced Jewish learning prior to taking up a career within the community. -
-
Lamedvavnik Funds raised to develop the new Movement prayer books. 12. The Rissen Fund supports the creation of new prayer books. 13. The Jeneration Journey Fund supports Young Adults on Education Trips. 14. The Mohelim Fund is a fund to support the work of those trained professionals who perform the practise of religious ritual circumcision.
-
The Young Persons Mental Health Fund helps fund work with our communities to support their wellbeing.
-
The Progressive Judaism Fund supports the path to progressive Judaism project. 17. The Podcast Fund supports a series of podcasts discussing topical issues.
Contd
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
13. Designated Funds
| Movement in Funds | Movement in Funds | ||||
|---|---|---|---|---|---|
| Balance | Balance | ||||
| as at | as at | ||||
| 1st Jan 24 | Incoming | Outgoing | 31st Dec 24 | ||
| £ | £ | £ | £ | ||
| 1. | Manor House Development | 220,208 | - | 6,932 | 213,276 |
| 2. | Dilapidation Fund | 45,703 | - | - | 45,703 |
| 3. | Leadership Development Fund | 6,803 | - | - | 6,803 |
| 4. | General Designated Fund | 261,309 | - | - | 261,309 |
| 5. | Community Development Fund | 122,113 | - | - | 122,113 |
| 6. | Sinking Fund Account | 195,029 | 19,100 | - | 214,129 |
| 7. | Event Voucher Fund | 35,925 | - | 3,610 | 32,315 |
| 8. | Young Adult Work | 20,187 | - | - | 20,187 |
| 9. | Mikveh | 660 | - | - | 660 |
| 10. | Adult Social Care | 26,214 | - | - | 26,214 |
| 11. | Lay Chaplaincy | 3,000 | 98 | 3,098 | - |
| 12. | CEO Discretionary Fund | - | 500 | 166 | 334 |
| DESIGNATED FUNDS | £ 937,151 | £ 19,698 | £ 13,806 | £ 943,043 | |
| Movement in Funds | |||||
| Balance | Balance | ||||
| as at | as at | ||||
| 1st Jan 23 | Incoming | Outgoing | 31st Dec 23 | ||
| £ | £ | £ | £ | ||
| 1. | Manor House Development | 227,140 | 6,932 | 220,208 | |
| 2. | Dilapidation Fund | 52,056 | 6,353 | 45,703 | |
| 3. | Leadership Development Fund | 6,803 | 6,803 | ||
| 4. | General Designated Fund | 261,309 | 261,309 | ||
| 5. | Community Development Fund | 122,713 | 600 | 122,113 | |
| 6. | Sinking Fund Account | 175,929 | 19,100 | 195,029 | |
| 7. | Event Voucher Fund | 32,000 | 3,925 | 35,925 | |
| 8. | Young Adult Work | 20,187 | 20,187 | ||
| 9. | Mikveh | 660 | 660 | ||
| 10. | Adult Social Care | 26,214 | 26,214 | ||
| 11. | Lay Chaplaincy | 1,545 | 23,876 | 22,421 | 3,000 |
| DESIGNATED FUNDS | £ 926,556 | £ 46,901 | £ 36,306 | £ 937,151 |
Contd
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
13. Designated Funds
-
The Manor House Development Fund is set aside by the Movement Board to be used for future refurbishment costs for Reform Movement's office facilities.
-
The Dilapidation Fund is for ongoing long-term maintenance and repairs of certain buildings at the Sternberg Centre.
-
The Leadership Development Fund is to support the training and development of current and future leaders of the Reform Movement.
-
The General Designated Fund represents funds made available to meet the strategic objectives for the Movement of Reform Judaism.
-
The Community Development Fund represents funds for the support of innovative and transferable programmes.
-
The Sinking Fund Account is for major works and repairs to both the Sternberg Centre and the Manor House.
-
The Event Voucher Fund is to fund the B'nei Mitzvah voucher programme for RSY-Netzer Events.
-
The Young Adult Work Fund helps fund work with young adults (23-36) through educational and social programming and leadership development.
-
The Mikveh Fund is to support the refurbishment of the Mikveh.
-
The Adult Social Care Fund supports the Combatting Loneliness and Isolation Initiative.
-
The Lay Chaplaincy Fund is to provide training to enhance Chaplaincy within communities.
-
The CEO Discretionary Fund supports causes of choice from earned sundry income.
14. Unrestricted Funds
| 14. Unrestricted Funds | ||||
|---|---|---|---|---|
| Movement in Funds: | ||||
| Balance | Balance | |||
| as at | as at | |||
| 1st Jan 24 | Incoming | Outgoing | 31st Dec 24 | |
| £ | £ | £ | £ | |
| Unrestricted Funds | 575,273 | 1,860,439 | 1,720,281 | 715,431 |
| UNRESTRICTED FUNDS | £ 575,273 £ 1,860,439 £ 1,720,281 | £ 715,431 | ||
| Movement in Funds: | ||||
| Balance | Balance | |||
| as at | as at | |||
| 1st Jan 23 | Incoming | Outgoing | 31st Dec 23 | |
| £ | £ | £ | £ | |
| Unrestricted Funds | 530,521 | 1,623,283 | 1,578,531 | 575,273 |
| UNRESTRICTED FUNDS | £ 530,521 £ 1,623,283 £ 1,578,531 | £ 575,273 |
Contd
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
- Analysis of Net Assets between Funds
| 15. Analysis of Net Assets between Funds | |||||
|---|---|---|---|---|---|
| Tangible | Net Current | Total | |||
| Fixed Assets | Assets | 2024 | |||
| £ | £ | £ | |||
| Restricted Funds | - | 441,518 | 441,518 | ||
| Designated Funds | - | 943,043 | 943,043 | ||
| Unrestricted Funds | 317,368 | 398,063 | 715,431 | ||
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | £ 317,368 | £ | 1,782,624 | £ 2,099,992 | |
| Tangible | Net Current | Total | |||
| Fixed Assets | Assets | 2023 | |||
| £ | £ | £ | |||
| Restricted Funds | - | 441,557 | 441,557 | ||
| Designated Funds | - | 937,151 | 937,151 | ||
| Unrestricted Funds | 273,498 | 301,775 | 575,273 | ||
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | £ 273,498 | £ | 1,680,483 | £ | 1,953,981 |
16. Related Parties and Connected Charities
The Movement for Reform Judaism is an association of 42 Reform congregations throughout the United Kingdom.
Connected charities not under the control of The Movement for Reform Judaism are the Leo Baeck College, and the Manor House Trust. The contact address for these charities is: The Sternberg Centre, 80 East End Road, Finchley, London, N3 2SY
During the year a grant £202,068 (2023: £184,240) was paid to the Leo Baeck College. During the year total donations received from Trustees was £8,454 (2023: £7,472).
The Movement for Reform Judaism operates in close partnership with Liberal Judaism. The Contact address for this charity is:
The Montagu Centre, 21 Maple Street, London, Q1T 4BE
During the year Liberal Judaism made payments of £36,690 (2023: Nil) in respect of shared staff and administrative services.
Contd
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The Movement for Reform Judaism Trustees' Annual Report and Financial Statements for the year ended 31[st] December 2024
Notes to the Financial Statements Year Ended 31st December 2024 (Contd)
17. Non-adjusting Post Balance Sheet Event
On 18 May 2025, the member communities of the Movement for Reform Judaism and Liberal Judaism voted to unite into one Movement for Progressive Judaism for the UK. The merger is intended to take effect operationally from 1 January 2026, at which point the ongoing charitable activities of the two charities will continue in the financial statements of The Movement for Progressive Judaism.
This event does not affect the recognition or measurement of assets or liabilities as at 31 December 2024 but is disclosed as a non-adjusting post balance sheet event.
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"toenablethegrowthofavibrantReform Judaism, inspiring individualsandcommunities withReform values andtraditions"