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← Liberal Judaism (Ulps)

2023-12-31-accounts

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Liberal Judaism (ULPS)

Annual Report and Financial Statements

31 December 2023

Company Limited by Guarantee Registration Number 08281223 (England and Wales) Charity Registration Number 1151090

Contents

Reports
Reference and administrative details 1
Report of the trustees 2
Independent auditor’s report 21
Financial statements
Statement of financial activities 26
Balance sheet 28
Statement of cash flows 29
Principal accounting policies 30
Notes to the financial statements 35

Liberal Judaism (ULPS)

Contents

Trustees Ruth Seager (Chair, Resigned September 2023)
Karen Newman (Deputy Chair to September 2023,
Acting Chair from October 2023)
Rabbi Rebecca Birk
Alexandra Boyd
Rosalind Clayton (Resigned July 2023)
Alex Kinchin-Smith
Leslie Moss (Treasurer)
Owen Power
Hannah Stephenson
Susanne Szal (Resigned July 2023)
Penny Beral (Co-opted November 2023)
Sue Head (Co-opted November 2023)
Tommer Spence (Co-opted November 2023)
Registered office The Montagu Centre
21 Maple Street
London
W1T 4BE
Company registration number 08281223 (England and Wales)
Charity registration number 1151090
Auditor Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Principal bankers National Westminster Bank Plc
Baker Street Branch
PO Box 2BA
69 Baker Street
London
W1U 6AT
United Kingdom

Liberal Judaism (ULPS) 1

Report of the trustees 31 December 2023

The Trustees present their report and financial statements for the year ended 31 December 2023.

The financial statements comply with the Companies Act 2006 and 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 Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities – Review of progress 2023

In formulating the charity’s aims and in planning the work of the members of the Community, the trustees have had regard to the general guidance published by the Charity Commission on public benefit.

The principal objective of Liberal Judaism is to promote religion by teaching and to advance the beliefs and practices of Liberal and Progressive Judaism generally.

Liberal Judaism provides religious, educational, youth, cultural and social activities and materials to both its constituents and their members. It develops, assists and supports new groups, small communities and larger congregations. It supports in both finance and personnel the work of other associated bodies including the Leo Baeck College and the World Union for Progressive Judaism.

Liberal Judaism publishes prayer books, pamphlets, newsletters, statements of belief and other publications of wider Jewish interest. It speaks out on issues relating to Judaism generally, and more specifically, Liberal Judaism responds to matters of a social and ethical nature.

Overview of achievements and performance

As we began to work with the Movement for Reform Judaism to create one Progressive Judaism for the UK, Liberal Judaism, its leadership and its communities continued to excel in making sure members’ spiritual, human, intellectual and pastoral needs were met throughout 2023, both in person and online.

Liberal Judaism also continued its remit of providing education, religious and community services to its constituents and to wider Anglo Jewry.

You can read more below…

Celebrating 120 years of Liberal Judaism

A celebratory event and mass sing-along showcased the very best of Liberal Judaism’s past, present and future as we closed out our 120[th] anniversary celebrations in style.

With 100 people in attendance at The Ark Synagogue, Northwood, and a further 200 watching online, the LJ120 Closing Ceremony began with a re-creation of the first Liberal service from 1902.

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Report of the trustees 31 December 2023

Celebrating 120 years of Liberal Judaism (continued)

Rabbi Dr Andrew Goldstein dressed as Reverend Simeon Singer – who led the prayers that day – with Rabbis Aaron Goldstein and Rachel Benjamin playing the roles of Liberal Judaism founders Claude Montefiore and Lily Montagu.

Highlights of the day included Arzenu International Chair Rabbi Lea Mühlstein leading a discussion on Zionism and Israel, an LJY-Netzer youth programme and today’s rabbis – including Rabbi Danny Rich – sharing their reminiscences on Liberal leaders of the past.

A key moment in the event saw a diverse panel talk passionately about what makes them a Liberal Jew.

Rabbi Rebecca Birk, Shaan Knan, Sophie Leapman, Karen Neman, Paul Hyams, Ruth Seager, Bob Kirk and Tanya Townsend spoke movingly on how and why they found a home in our movement.

The day ended with members from across Liberal Judaism coming together to sing tunes from the last 120 years, conducted by Ruth Colin.

Progressive Judaism – to be united at last!

In April 2023, Liberal Judaism and The Movement for Reform Judaism announced we would be working together to create one single unified Progressive Jewish movement for the UK.

This historic announcement was greeted with excitement and delight by rabbis, communities and members across both our movements, as well as leaders from the wider Jewish world. Liberal Judaism CEO Rabbi Charley Baginsky will lead the project in partnership with Reform Judaism CEO Rabbi Josh Levy.

She said: “Liberal and Reform Judaism believe the same things – for example our fully egalitarian services and welcome of mixed faith families. We are as one on everything, from campaigning for same-sex marriage to training rabbis and educators to offering provision for students and young people.

“In recent years we have grown together, hand in hand and organically. This is now the next natural step for us both and I am delighted to have the opportunity to lead it alongside a colleague and friend in Josh.”

Crucially our 80+ Liberal and Reform communities will preserve their individual names, services and practices. Likewise, our two youth movements – LJY-Netzer and RSY-Netzer – will retain their identities. All will now benefit from an influx of new ideas, enhanced resources and a greater level of support.

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Report of the trustees 31 December 2023

Biennial Weekend 2024

Liberal Jews came together for the Biennial Weekend – reflecting on what matters most to them and using that to look ahead to a future unified with Reform Judaism.

The first major Liberal Judaism event held since the historic announcement that our movements would be creating one single Progressive Judaism, it was also the first in-person Biennial for five years.

More than 200 people from 30 communities attended the Biennial Weekend in person, with a similar number watching via YouTube, Facebook and interacting live on Zoom. The theme of the conference was ‘LJ Matters’.

The event’s three keynote speakers all came from America, among a number of international guests.

In a candid address that resonated with everyone present, Rebecca Soffer – the co-founder and CEO of www.modernloss.com – explored meaningful, practical and often humorous ways to address loss and grief.

Rabbi Larry Hoffman and Dr Joel Hoffman delivered talks throughout the weekend, offering in-depth and highly entertaining insights into everything from the development of the Hebrew language to the future of prayer to all the bits that were cut out of the Bible.

The Biennial’s services also saw clergy and musicians from many different communities join together to showcase the best of Liberal Judaism in prayer and song.

Emerging Leaders programme

Liberal Judaism invited a cohort of emerging leaders, nominated by their communities, to engage with the message and vision that Biennial has created. These emerging leaders are already actively engaged and will be supported by their communities in their ongoing development.

Additional programming was offered to the cohort at Biennial to develop their skills and experience and create opportunities for sharing ideas. Further support after the Biennial from Liberal Judaism will keep this network connected and active.

LJS members’ barmitzvah at WUPJ Connections

Two members of The Liberal Jewish Synagogue (LJS) had an adult barmitzvah at the egalitarian section of the Western Wall at the World Union for Progressive Judaism (WUPJ) Connections conference.

A moving service – led by Rabbi Ruben Shternschein and Cantor Irena Altshul – also saw Luis Crestani (Brazil), Jerusa Cavalheiro Fontana (Brazil), Andre Liberman (Brazil), Victor Gonzales (Guatemala) and Eszter Hegyi (Hungary) become bar/batmitzvah.

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Report of the trustees 31 December 2023

LJS members’ barmitzvah at WUPJ Connections (continued)

David grew up in a Jewish family in Chile but, with no strong community around him, did not have a barmitzvah. Gar converted to Judaism. They have been supported by Rabbi Igor Zinkov.

Gar said: “This egalitarian ceremony represented the interaction between tradition and modernity and underpins what it means to be a Progressive Jew.”

Latest Ba’alei Tefillah class graduates

Seven Progressive Jews have graduated from the Liberal Judaism Ba’alei Tefillah service leadership course.

The programme was set up in 2010 to help train lay service leaders to support Liberal congregations of all sizes.

Liberal services often rely on lay leaders, sometimes because the community does not have a rabbi or cantor, sometimes because they are unavailable and sometimes in order to offer a different service experience.

Over the course of at least two years – and under the leadership of rabbis, tutors and a personal mentor – Ba’alei Tefillah participants learn to lead Friday night and Saturday morning services, write and deliver sermons, deal with bimah choreography and all the many other aspects of service-leading.

Since 2010, 89 members of 35 different congregations have completed the course.

York’s first rabbi in 800 years

The City of York – once an important medieval Jewish centre – has seen the return of its first resident rabbi in centuries.

Rabbi Dr Elisheva Salamo was appointed to serve the thriving York Liberal Jewish Community (YLJC), which has brought Jewish life back to the city since its founding in 2014.

One of the worst antisemitic massacres of the Middle Ages took place in York in 1190, when the city’s entire Jewish community was trapped by an angry mob inside Clifford’s Tower. Many chose to take their own lives rather than be murdered or forcibly baptised by the attackers.

Urban myth tells of a rabbinical edict issued after the massacre saying that Jews should never again live within the city’s walls. A small community did begin to emerge in the 1890s, but in 1975 the Orthodox York Hebrew Congregation, which never had its own rabbi, closed.

For the last decade, YLJC has served Jews across the region as well as welcoming back to Judaism those who may previously have felt excluded or simply been unable to access services, Jewish education or pastoral care.

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Report of the trustees 31 December 2023

York’s first rabbi in 800 years (continued)

YLJC has had rabbinic support from Liberal Judaism leaders – including former CEO Rabbi Danny Rich – and student rabbis from Leo Baeck College, but none have ever been resident.

Now Californian Rabbi Dr Elisheva Salamo – who has previously served as a rabbi, teacher and youth leader in America, South Africa and Switzerland – moved to York and began her role as part-time rabbi on Rosh Hashanah.

Israel – responding to the moment

What should have been a day of joyful celebration – as Jews in the UK, Israel and around the world marked Simchat Torah – instead became one of horror, fear and sadness.

The barbaric terrorist attacks by Hamas on Israel on 7 October left us all in mourning.

Liberal Judaism and The Movement for Reform Judaism wrote numerous statements, reflections and articles in solidarity with the people of Israel, but also looking to those innocent civilians in Gaza who are suffering.

Opening a new woodland cemetery

Liberal Judaism consecrated our first new cemetery in many years, as rabbis and members gathered for a special service to open a new woodland burial site at GreenAcres Chiltern.

Prayers were led by Liberal Judaism Vice President Rabbi Dr Andrew Goldstein and Rabbi Aaron Goldstein, one of The Ark Synagogue’s Senior Rabbis – combining the consecration with a celebration of Sukkot.

GreenAcres Chiltern is a unique, natural cemetery and ceremonial park in the heart of the Buckinghamshire countryside. Even at a time of great sadness, the setting allows families to mourn in a tranquil and beautiful space, and take great comfort from knowing that this landscape will be sustained, enhanced and preserved for future generations.

Its Woodland Hall, where funeral services for burials and cremations can be held, looks out to a view of the forest.

Historic lightings show Progressive growth

Chanukah 2023 was a significant one in the growth and development of Progressive Judaism in the UK.

Leaders from our movements were guests and lit candles at a number of major civic celebrations, including in a historic first at Westminster Hall in the Houses of Parliament.

Progressive Judaism Co-Leads Rabbis Josh Levy and Charley Baginsky were at different events every night of Chanukah.

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Report of the trustees 31 December 2023

Historic lightings show Progressive growth (continued)

These included celebrations hosted in 10 Downing Street, Speaker’s House, Wembley Stadium, the Guildhall, the residence of the American Ambassador and by the Jewish Labour Movement and Standing Together.

Social action on Mitzvah Day

Mitzvah Day – the UK’s largest faith-based day of social action – allowed Liberal Judaism communities to bond with friends and neighbours in social action, even in very difficult times.

At 10 Downing Street, Rabbi Charley Baginsky joined Akshata Murty, the wife of Prime Minister Rishi Sunak, Mitzvah Day Chair Laura Marks CBE and young Jewish leader and charity founder Laurie Shone, as well as architect and social worker Ahmereen Reza OBE, award-winning campaigner Elizabeth Arif-Fear and community cohesion expert Hadiya Masieh from the Muslim communities.

Together they decorated and wrote Christmas cards as a thank you to the incredible team at St John’s Hospice, which provides care to people living with life-limiting illnesses and their families.

Liberal Democrat leader Sir Ed Davey joined Rabbi Dr René Pfertzel at Kingston Liberal Synagogue, where they helped people from many different faith groups pack bags of crafted and donated goods to support those most at risk this winter, through the charity RBKares.

Media and social media

2023 was another very strong period for Liberal Judaism in its PR and communications – as a new united comms team across Progressive Judaism was created.

The movement’s own high profile – along with the news of forming one Progressive Judaism – meant regular news stories, pictures and commentary in the Jewish press and local newspapers, as well as crossing over into the national and mainstream media including BBC, Guardian and Times.

Social media engagement was strong, with a big increase in followers and engagement on Facebook, Twitter and Instagram.

Strategic objectives

Targets for 2023

2023 was a momentous and significant year for Liberal Judaism, as the Board of National Officers announced in April that the organisation would be exploring the creation of a new movement in partnership with the Movement for Reform Judaism. This new movement will represent and give voice to Progressive Jews in the UK, forming a major new organisation and voice in the Jewish community.

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

This announcement had a significant impact on Liberal Judaism in 2023 as the organisation started the work of co-creation, but the core work of the movement did not stop. There were still a number of targets, set in 2022, that were identified and agreed as part of moving the organisation into a new era following the 120[th] anniversary year. These targets are outlined below, with a report on progress made to achieve them in 2023. Targets have also been identified for 2024 and are articulated below; whilst there is much work to be done to achieve the creation of the new movement, Liberal Judaism also continues to meet the needs of member communities and their constituents, as well as presenting a vision of progressive and modern Judaism to the Jewish community and wider world. It is anticipated that 2024 will build on the successes of 2023, both in terms of what will be offered and what is achieved in collaboration with members and partners across the Jewish community and beyond.

1. We are ‘Rooted and Responsive’

Aim: We support, sustain and develop Liberal Jewish ritual and practice throughout the lifecycle

Providing a pathway for a Liberal Jewish journey through all stages of an individual’s

life:

In 2023 we did this by:

In 2024 we will:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

2. We are ‘Inclusive and Diverse’

Aim: To raise up the multiplicity of Liberal Jewish voices

Being a leading player in social justice:

In 2023 we did this by:

In 2024 we will:

Ensuring we are a primary Jewish voice in the national media and amplifying the multiplicity of Liberal Jewish voice:

In 2023 we did this by:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

2. We are ‘Inclusive and Diverse’ (continued)

In 2024 we will:

3. We are ‘Collaborative and Effective’

Aim: To nurture and create collaborative communities

Increasing the collaboration between communities and between communities and Liberal Judaism and build collaborative partnerships with other organisations.

In 2023 we did this by:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

3. We are ‘Collaborative and Effective’ (continued)

In 2024 we will:

Supporting the pastoral and social needs of our communities and future members

In 2023 we did this by:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

3. We are ‘Collaborative and Effective’ (continued) In 2024 we will:

4. We are ‘Proud and Joyful’

Increasing the link between LJY-Netzer and the Liberal Judaism communities in order to strengthen both partners

In 2023 we did this by:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

4. We are ‘Proud and Joyful’

In 2024 we will:

5. We are Meaningful and Accessible

Aim: To ensure that all those who seek the spiritual possibilities of Judaism have an accessible pathway into learning and community

Be the leading access point for Progressive Jewish education

In 2023 we did this by:

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Report of the trustees 31 December 2023

Strategic objectives (continued)

Targets for 2023 (continued)

5. We are Meaningful and Accessible (continued) In 2024 we will:

Continuing to develop a robust funding portfolio

In 2023 we did this by:

In 2024 we will do this by:

Financial review

General

The Senior Management Team is delegated by the Board of National Officers (BoNO), to generate funds that enable the delivery of a range of services whilst maintaining tight controls on spending. At the financial year end a deficit of £108,708 was recorded. This is compared to a surplus of £147,882 in 2022.

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Report of the trustees 31 December 2023

Financial review (continued)

General (continued)

At the year-end reserves were £765,955 (2022 – £874,663) consisting of general unrestricted funds of £132,552 (2022 – £338,975), designated funds of £618,048 (2022 – £515,927) and restricted funds of £15,355 (2022 – £19,761).

Income

Total income was up by £35,544 to £1,791,837 in 2023 (2022 – £1,756,239).

There were increases in a number of areas of income in 2023. Congregational Affiliation Fees increased by £9,253 (£527,320 in 2023, £518,067 in 2022). This is due to small increases in fees due to increasing membership, as well as full payment by all communities and some repayment of a historic loan against Congregational Affiliation Fees due during the Covid period. There was also an increase in cemetery scheme income of £20,620 (£454,931 in 2023, £434,311 in 2022) due to rising costs and a relatively high rate of deaths in 2023. LJY-Netzer and youth activity income increased by £55,597 (£366,763 in 2023, £311,166 in 2022) due, in part, to successful tours to Israel and Spain. Outreach and rabbinic services increased by £53,206 (£226,690 in 2023, £173,484 in 2022) due in part to an increase in grant funding for this area of work.

The above increases were offset by a decrease in income seen within fundraising from donors of £125,675 (£144,289 in 2023, £269,964 in 2022). This was an expected decrease as 2022 was an exceptional year, due to the match-fundraising event.

Expenditure

In 2023 total expenditure increased by £292,134 to £1,900,545 (£1,608,411 in 2022).

The most significant increase in this area relates to events – in 2023 the Biennial conference and smaller events had expenditure of £119,622 (£8,256 in 2022).

Staffing costs also increased to £652,211 in 2023 (£527,336 in 2022). This increase includes a cost-of-living increase award for staff, as well as two significant back payments due to staff which were negotiated and paid during the year.

Cemetery and funeral running costs increased to £313,051 in 2023 (£268,347 in 2022). This was due in part to an increase in the death rate from 2022, with associated increases in costs.

LJY-Netzer activities increased to £298,709 in 2023 (£231,562 in 2022), due partly to the addition of Kayitz Sefarad, a tour to Spain for 17 year olds. We also used a new venue for Kadimah which resulted in higher costs.

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Report of the trustees 31 December 2023

Financial review (continued)

Expenditure (continued)

There was a decrease in grant funding from £164,027 in 2023 (£179,135 in 2022). This varies annually as it partly depends on the number of students enrolled at Leo Baeck College; as the cohort was smaller in 2023, so was the cost.

Support costs overall increased during the year to £340,611 in 2023 (£309,842 in 2022) due to an increase in staff costs and travel costs, partly due to increased travel to communities.

Pay Policy

The pay and remuneration of all staff, including senior management personnel, is set annually through a review process conducted by the Board of National Officers. This process includes a review of salaries for similar positions in other non-profit organisations, particularly in the Jewish charity sector, and rabbinic contractual arrangements recommended by the Conference of Liberal Rabbis and Cantors.

Fundraising

Liberal Judaism manages all fundraising internally. Fundraising is overseen by the Chief Executive Officer, Rabbi Charley Baginsky.

The key regular elements of the fundraising strategy are a Patron’s scheme for donors paying £2,500 per annum and above, a Friends scheme for donors giving less than £2,500 per annum, one off donations and grant funding from a range of sources.

Fundraising communications are managed with regard to the General Data Protection Regulation. No complaints about fundraising were received in 2023, although a robust complaints process is publicised. Liberal Judaism is registered with the Fundraising Regulator and complies with the regulator’s code of practice.

We continue to be fortunate to have the generous support of our patrons and friends.

We have received grants from a number of funders and continue to develop positive and mutually beneficial relationships to deliver a range of projects. This year we have received support from the North London Trust for Progressive Judaism to support a range of projects, including bursary support for our summer events, to support learning at all ages with a grant for LJY-Netzer leadership development and the Ba’alei Tefillah programme and support for streaming our Biennial. We have also received grants from the Jewish Youth Fund, the Children’s Aid Committee and UJIA to support the essential work of LJY-Netzer for both core and project work. We are hugely grateful to all of our funding partners for their engagement with our work.

General donations include £65,040 gift in kind income for pro bono legal work including that relating to the loan of £110,000 from The Ark for the purchase of plots at Greenacre Cemetery.

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Report of the trustees 31 December 2023

Structure, governance and management

Liberal Judaism (ULPS) is established as a charitable company limited by guarantee and is a registered charity with the Charity Commission (No. 1151090). The charity’s affairs are governed by its Memorandum and Articles of Association which allows for any activities covered by the charity’s objectives with no restrictions. In the event of the company being wound up the maximum each member will contribute will be £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of approval of the financial statements:

The trustees of Liberal Judaism, known as Officers, are recruited on the basis of skills that they can offer where gaps exist in the trustee group. Consideration is also given to the representation of a cross section of Liberal Judaism’s membership on the Board of National Officers.

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Report of the trustees 31 December 2023

Structure, governance and management (continued)

Officers can be co-opted during the year by the Board of National Officers, for their election to be confirmed at the AGM or Council or can stand at the AGM for direct election. Officers serve three-year terms. The trustees’ induction and training programme is reviewed regularly. The Board of National Officers delegate day-to-day decision making on matters relating to employment of staff, PR and business planning to the Chief Executive Officer, Rabbi Charley Baginsky.

The Board of National Officers met seven times during the year to consider strategic and business matters that have an impact on the organisation. The Board of National Officers are mandated to make decisions on these matters by the Council, which meets quarterly and is comprised of representatives from all member communities.

There are no related organisations.

The trustees have complied with their duty in section 17 of the Charities Act 2011 to have due regard to guidance on public benefit published by the Charity Commission.

In addition to the generosity of our Patrons and donors, a number of specific grants were received from a range of grant making bodies and trusts. These grants totalled £149,543 in 2023.

Risk – significant events, risk and uncertainties

The most significant financial uncertainties and risks experienced by Liberal Judaism relate to the availability of different funding sources, all of which have different vulnerabilities. These risks are managed using a variety of strategies:

  1. Donors – this funding stream is always open to variation, with the Liberal Judaism Council of Patrons making up the majority of donations through a minimum contribution of £2,500 per annum. A new Friends scheme for donors making a contribution of less than £2,500 per annum was launched in late 2017 and has increased income from smaller regular donations. There is a risk that the relationship between donors and the organisation may become stale or that a lack of connection may lead to a loss of donors; the Chief Executive Officer works with the team on stewardship to ensure that donors receive regular communications and opportunities to engage with the work of the organisation.

  2. Collection of Congregational Fees – in a challenging economic climate, affiliation fees can be affected, as lower membership fees are collected by communities. Liberal Judaism is working with member communities to support development and growth, which will lead to increased membership. Where difficulties arise a support package is offered, including development support and the reduction of fees as a loan repayable over an agreed time period. This has been a successful strategy so far.

  3. Grants – Liberal Judaism accesses grants from a range of funders to develop and deliver core programmes (LJY-Netzer) and new projects. Project work can be delayed until suitable funding is awarded, so it is important that Liberal Judaism maintains good relationships with funders and identifies new funding opportunities.

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Report of the trustees 31 December 2023

Risk – significant events, risk and uncertainties (continued)

  1. Sale of Services – a range of services are sold to member communities (mainly rabbinic support) and to non-members (mainly funeral services). This target is something that the organisation has limited control to achieve. To mitigate this risk, the targets are kept at a sensible level and the organisation works to deliver an efficient, caring service. In 2023 work continued on search engine optimisation for non-member funeral services, helping families who may need our services to find us.

Other financial risks that could have an impact on Liberal Judaism include:

There are no additional major risks, uncertainties or events which are anticipated or forecast for 2024.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained as a reserve fund. The purpose of this reserve fund is to ensure that the organisation can continue to deliver our strategic objectives in the event of a loss or gap in income; the fund exists to enable Liberal Judaism to continue to operate whilst alternative sources of funding are identified. The reserve fund also enables the funding of capital projects and could cover expenditure to deliver strategic projects that Liberal Judaism would otherwise be unable to fund.

The trustees consider that reserves at a level equivalent to between three and six months’ expenditure will ensure that in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The reserve target was reviewed in 2023 and increased to £355,000, which is based on operational outputs, partnership arrangements and HR commitments. This amount will be reviewed annually against inflation.

Although the unrestricted general reserve fund at the end of 2023 of £132,552 (2022 - £338,975) was reduced from the beginning of the year, the target identified by the trustees remains in place, with the goal of building this reserve figure within 5 years.

Statement of trustees’ responsibilities

The trustees, who are also the directors of Liberal Judaism (ULPS) for the purpose of company law, 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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Report of the trustees 31 December 2023

Statement of trustees’ responsibilities (continued)

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

Auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The report of the Trustees has been prepared in accordance with the special provisions applicable to companies subject to the small companies’ regime.

The trustees’ report was approved by the Board of Trustees

Chair Karen Newman

Date: 9 July 2024

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Independent auditor’s report 31 December 2023

Independent auditor’s report to the trustees of Liberal Judaism (ULPS)

Opinion

We have audited the financial statements of Liberal Judaism (YLPS) (the ‘charity’) for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 charity’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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Independent auditor’s report 31 December 2023

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained during the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ 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:

Liberal Judaism (ULPS) 22

Independent auditor’s report 31 December 2023

Trustees’ responsibilities

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, 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 charity’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.

Auditor’s 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 auditor’s 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 the 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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

Liberal Judaism (ULPS) 23

Independent auditor’s report 31 December 2023

Auditor’s responsibilities for the audit of the financial statements (continued) We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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. This description forms part of our auditor’s report.

Liberal Judaism (ULPS) 24

Independent auditor’s report 31 December 2023

Use of this report

This report is made solely to the charitable company’s trustees, 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 trustees those matters that we are required to state to them in an auditor’s 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’s and the company’s trustees as a body, for our audit work, or the opinions we have formed.

9 July 2024 Edward Finch (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Liberal Judaism (ULPS) 25

Statement of financial activities (including income and expenditure account) Year to 31 December 2023

Notes Unrestricted
general
funds
£		 Unrestricted
designated
funds
£		 Restricted
funds
£		 Total
2023
£		 Total
2022
£
Income and endowments from:
Donations and legacies
1
Charitable activities
2
Investments
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net (expenditure) income before
transfers
Gross transfers between funds
Net movement in funds
Fund balances at 1 January 2023
Fund balances at 31 December 2023		 209,329
1,497,329
2,959		 —
—
—
—

149,543

—		 209,329
1,646,872
2,959
269,964

1,485,694

635
1,709,617 —
149,543		 1,859,160
1,756,293
28,970
1,784,949		 —
—
—

153,949		 28,970
1,938,898
32,159

1,576,252
1,813,919 —
153,949		 1,967,868
1,608,411
(104,302)
(102,121)		 —
102,121		 (4,406)

—		 (108,708)
—		 147,882

—
(206,423)
338,975		 102,121
515,927
(4,406)

19,761		 (108,708)
874,663
147,882

726,781
132,552 618,048
15,355		 765,955
874,663

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Liberal Judaism 26

Statement of financial activities (including income and expenditure account) Year to 31 December 2023

Notes Unrestricted
general
funds
£		 Unrestricted
designated
funds
£		 Restricted
funds
£		 Total
2022
£		 Total
2021
£
Income and endowments from:
Donations and legacies
1
Charitable activities
2
Investments
3
Other activities
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net income (expenditure) before
transfers
Gross transfers between funds
Net movement in funds
Fund balances at 1 January 2022
Fund balances at 31 December 2022		 269,964
1,362,478
635
—		 —
—
—
—
—

123,216

—

—		 269,964
1,485,694
635
—
80,907

1,303,979

9

16,718
1,633,077 —
123,216		 1,756,293
1,401,613
32,159
1,455,591		 —
—
—

120,661		 32,159
1,576,252
11,103

1,246,018
1,487,750 —
120,661		 1,608,411
1,257,121
145,327
5,800		 —
(5,800)		 2,555
—		 147,882
—		 144,492

—
151,127
187,848		 (5,800)
521,727
2,555

17,206		 147,882
726,781
144,492

582,289
338,975 515,927
19,761		 874,663
726,781

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Liberal Judaism 27

Balance sheet 31 December 2023

Notes
2023
£’000		 2023
£’000		 2022
£’000		 2022
£’000
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due
within one year
14
Net current assets
Creditors: amounts falling due
after more than one year
15
Net assets
Income funds
Restricted funds
16
Unrestricted funds
Designated funds
17
General funds

20,606

105,805
234,045		 620,855
214,587		 25,376
141,345
313,097		 520,059
354,604
360,456

(145,869)



618,048
132,552		 479,818
(125,214)
515,927
338,975
(69,487)
765,955		 —
874,663
15,355
750,600		 19,761
854,902
765,955 874,663

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard 102.

Approved by the trustees and signed on their behalf by:

Chair Karen Newman 9 July 2024

Treasurer Leslie Moss 9 July 2024

Registered company number: 08281223

Liberal Judaism 28

Statement of cash flows Year to 31 December 2023

Notes
2023
£		 2022
£
Cash flows from operating activities:
Net cash (used in) provided by operating activities
A
Cash flows from investing activities:
Investment income received
Net cash provided by investing activities
Cash flows from financing activities:
Borrowings
Net cash provided by financing activities
Net (decrease) / increase in cash and cash equivalents
Cash and cash equivalents at 1 January
B
Cash and cash equivalents at 31 December
B

**(175,511) **		 148,251


2,959		 635
2,959 635


93,500		 —
93,500 —

(79,052)


313,097
 148,886
164,211

234,045		 313,097

Notes to the statement of cash flows for the year to 31 December 2023

A Cash flows from operating activities

Cash flows from operating activities
2023
£		 2022
£
(Deficit) / surplus for the year
Adjustments for:
Investment income recognised in statements of financial activities
Purchase of tangible fixed assets
Loss on disposal of tangible fixed assets
Depreciation of tangible fixed assets
Decrease (increase) in stocks
Decrease (increase) in debtors
(Decrease) increase in creditors
Cash(used in) provided by operations		 (108,708)
(2,959)
(109,750)
—
8,954
4,770
35,540
(3,358)		 147,882
(635)
(3,505)
52,121
12,348
(10,716)
(71,585)
22,341
(175,511) 148,251

B Analysis of changes in net debt

Analysis of changes in net debt
At 1
January
2023
£’000		 Cash flows
£’000		 At 31
December
2023
£’000
Cash at bank and in hand 313,097 (79,052) 234,045
313,097 (79,052) 234,045

Liberal Judaism 29

Principal accounting policies 31 December 2023

Company information

Liberal Judaism (ULPS) is a charitable company limited by guarantee and is a registered charity with the Charity Commission (No. 1151090). Liberal Judaism aims to promote religion by teaching and advancing the beliefs and practices of Liberal and Progressive Judaism.

The registered address for Liberal Judaism is The Montagu Centre, 21 Maple Street, London, W1T 4BE.

Accounting Convention

The financial statements have been prepared in accordance with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommend 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 charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is also the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

Going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements. The work with the Movement for Reform Judaism to create one Progressive Judaism movement is on-going and has not yet been formalised, with the merger of the two entities not expected to take place within one year from the date of approval of the financial statements. As such no decision has been made to liquidate the charitable company and the accounts have therefore been prepared on a going concern basis.

Charitable funds

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Liberal Judaism 30

Principal accounting policies 31 December 2023

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount can be measured reliably and receipt is considered probable. Where legacies have been notified to the charity, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated professional services are recognised on the basis of the value of the gift to the charity which is the amount that the charity would have been willing and able to pay to obtain these services on the open market; a corresponding amount is then recognised in expenditure in the same period as the receipt.

Cemetery scheme income includes ground fees, which relates to monies receivable for membership to the burial scheme, and funeral income, which relates to monies receivable from the charity’s performance of funeral services and burials.

Youth and Kadimah income relates to monies receivable for the services and activities provided.

Congregational subscriptions relate to monies receivable from member synagogues.

Outreach and Rabbinic services relate to monies received for providing rabbinic and outreach services in Liberal Judaism communities.

Other incoming resources relate to monies received for smaller, ad-hoc services including publications sales, charges for postage and packaging and other smaller sales of materials.

Income from charitable activities is included in income on a receivable basis.

In accordance with the Charities SORP FRS 102 volunteers time is not included as income in the charity’s accounts. Liberal Judaism’s key volunteers are young people who lead at all levels on LJY-Netzer events, including Machanhe Shamayim, Machaneh Kadimah, Kayitz and Israel Tour. We assess that 77 volunteers gave their time in 2023, and estimate that this time totalled approximately 19,302 hours. Without the dedicated commitment of these volunteers we would not be able to offer these events, and we are very grateful for their contribution.

Liberal Judaism 31

Principal accounting policies 31 December 2023

Expenditure

Expenditure is accounted for on an accruals basis and includes attributable VAT, which cannot be recovered. Costs have been directly attributed to one of the functional categories of resources expended in the statement of financial activities.

Costs of raising funds consist of Council of Patrons expenditure.

Expenditure relating to the charitable activities are those elements of expenditure directly and indirectly incurred in performing these activities. Costs that are not directly attributable to a specific activity have been allocated on a percentage basis, according to the time the charity devotes to each of the charitable activities.

Governance costs comprise costs for the running of the charity itself as an organisation, including fulfilling its statutory obligations.

Grants payable are included in the statement of financial activities in the year when they are payable. There is no legal or constructive liability to pay these grants.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets over their useful lives on the following bases:

Freehold land Not depreciated; this includes cemetery land
Leasehold Period of lease
Computer equipment 3 years straight line
Fixtures, fittings & equipment 10% on a reducing balance
Scrolls Not depreciated as high residual value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income (expenditure) for the year.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Liberal Judaism 32

Principal accounting policies 31 December 2023

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct costs that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, and deposits held at call with banks.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Pensions

The charity contributes towards employees’ personal pension schemes. Contributions payable are charged to the statement of financial activities in the year they are payable.

Leases

Rentals payable under operating leases are charged as an expense on a straight line basis over the term of the relevant lease.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Liberal Judaism 33

Principal accounting policies 31 December 2023

Critical accounting estimates and judgements (continued)

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There were no critical accounting estimates or judgements during the year.

Liberal Judaism 34

Notes to the financial statements Year to 31 December 2023

1 Donations and legacies

Donations and legacies
Unrestricted
funds
2023
£
Unrestricted
funds
2022
£
Donations and gifts
Donations and gifts
Donations – general
Council of Patrons
Friends
Donated services		 209,329 269,964


28,907
99,603
15,779
65,040		 118,593
147,161
4,210
—
209,329 269,964

2 Charitable activities

Charitable activities
Cemetery
scheme
income
£
Youth and
Kadimah
income
£
Congregational
subscriptions
£		 Outreach
and
Rabbinic
services
£		 Other
incoming
resources
£
Total
2023
£
Income derived from
charitable activities
Analysis by fund:
Unrestricted funds – general
Restricted funds		 454,931
369,089
527,320		 226,691 68,841 1,646,872
454,931
—
307,546

61,543


527,320

—

191,791
34,900
 15,741
53,100		 1,497,329

149,543
454,931
369,089
527,320		 226,691 68,841 1,646,872
Cemetery
scheme
income
£
Youth and
Kadimah
income
£
Congregational
subscriptions
£
Outreach
and
Rabbinic
services
£
Other
incoming
resources
£
Total
2022
£
Income derived from
charitable activities
Analysis by fund:
Unrestricted funds – general
Restricted funds		 434,311
311,166
518,067
173,484
48,666		 1,485,694
434,311
—
238,155

73,011
518,067

—
161,456

12,028
10,489

38,177		 1,362,478

123,216
434,311
311,166
518,067
173,484
48,666		 1,485,694

3 Investments

Investments
Unrestricted
funds
2023
£
Unrestricted
funds
2022
£
Interest receivable 2,959 635

Liberal Judaism 35

Notes to the financial statements Year to 31 December 2023

4 Raising funds

Raising funds
Other fundraisingcosts Unrestricted
funds
2023
£
Unrestricted
funds
2022
£
28,970 32,159

5 Charitable activities

Charitable activities
Youth
activities
£
Outreach and
community
work
£
Lifecycle and
cemetery
services
£		 Rabbinic
development
£		 Total
2023
£
Staff costs
Depreciation
Local projects
Youth expenditure
Funeral costs
Cemetery running costs
Other costs
Grant funding of activities (see
note 6)
Share of support costs (see note
7)
Share of governance costs (see
note 7)
Analysis by fund
Unrestricted funds – general
Restricted funds		 147,840
2,686
—
300,992
—
—
—
197,119

3,582

119,622

—

—

—

34,415
98,560

1,791

—

—

171,123
141,928

70,678		 49,280
895
—
—
—
—
30,888		 492,799
8,954
119,622
300,992
171,123
141,928
135,981
451,518
354,738
484,080		 81,063 1,371,399
—

108,802
12,240
—

145,069

16,320

—

72,534

8,160
164,027
36,267
4,080		 164,027
362,672
40,800
572,560
516,127
564,774		 285,437 1,938,898
503,776
68,784
460,862

55,265


564,774

—

255,537
29,900		 1,784,949
153,949
572,560
516,127
564,774		 285,437 1,938,898

Liberal Judaism 36

Notes to the financial statements Year to 31 December 2023

5 Charitable activities (continued)

Youth
activities
£
Outreach and
community
work
£
Lifecycle and
cemetery
services
£
Rabbinic
development
£
Total
2022
£
Staff costs
Depreciation
Loss on disposal of fixed assets
Local projects
Youth expenditure
Funeral costs
Cemetery running costs
Other costs
Grant funding of activities (see
note 6)
Share of support costs (see note
7)
Share of governance costs (see
note 7)
Analysis by fund
Unrestricted funds – general
Restricted funds		 126,561
3,704
15,637
—
231,562
—
—
—
168,748

4,939

20,848

8,256

—

—

—

45,257
84,374

2,470

10,423

—

—

123,676
144,671

1,152
42,185

1,235

5,213

—

—

—

—

19,806
421,868

12,348

52,121

8,256

231,562

123,676

144,671

66,215
377,464
248,048
366,766
68,439
1,060,717
—

93,202
7,967
12,421

123,989

10,623
—

61,584

5,311
166,714

31,067

2,657
179,135

309,842

26,558
478,633
395,081
433,662
268,876
1,576,252
405,622
73,011
359,459

35,622
433,662

—
256,848

12,028
1,455,591

120,661
478,633
395,081
433,662
268,876
1,576,252

6 Grants payable

Grants payable
Outreach
and
community
work
£
Rabbinic
development
£
Total
2023
£
Outreach
and
community
work
£
Rabbinic
development
£
Total
2022
£
Grants to institutions:
Leo Baeck College
European Union of
Progressive Jews
Grants to individuals		 —
—
115,501

—
115,501

—
—

12,421
115,000

—
115,000

12,421
—
—
115,501

48,526
115,501

48,526
12,421

—
115,000

51,714
127,421

51,714
—
164,027
164,027
12,421
166,714
179,135

Grants made to individuals consist of bursaries payable to Leo Baeck College students. During 2023, bursaries were given to 7 student rabbis studying at Leo Baeck College (bursaries were given to 6 students in 2022).

Liberal Judaism 37

Notes to the financial statements Year to 31 December 2023

7 Support costs

Support costs
Support
costs
£
Governance
costs
£
2023
£
Support
costs
£
Governance
costs
£
2022
£
Staff costs
Office and general costs
Travel and subsistence
Other costs
Audit fees
Legal and professional
Accountancy Fees		 130,441
126,415
25,885
24,216
—
33,653
22,062
—

—

—

—

16,800

24,000

—
130,441

126,415

25,885

24,216

16,800

57,653

22,062
105,467

115,720

13,391

30,446

—

29,938

14,880
—

—

—

—

26,558

—

—
105,467

115,720

13,391

30,446

26,558

29,938

14,880
362,672
40,800		 403,472
309,842
26,558
336,400

8 Net (expenditure) / income for the year

This is stated after charging:

2023
£		 2022
£
Depreciation (note 11)
Auditor’s remuneration
Lease payments		 8,954
16,800
1,500		 12,348
26,558
1,500

9 Trustees

During the year, no trustees received any remuneration or benefits but one trustee (2022 – two) was reimbursed expenses for travel, totalling £311 (2022 – £271).

10 Employees

Number of employees

The average monthly headcount during the year was:

2023
Number		 2022
Number
Managerial
Professional
Support
Youth		 4
3
5
3
15		 4
3
4
3
14

Employment costs

Employment costs
2023
£		 2022
£
Wages and salaries
Social security costs
Pension costs
Redundancy payments		 540,481
52,171
54,414
5,144		 442,586
42,868
41,882
—
652,210 527,336

Liberal Judaism 38

Notes to the financial statements Year to 31 December 2023

Employees (continued)

The number of employees whose annual remuneration was £60,000 or more were:

2023
Number		 2022
Number
£70,000 - £80,000
£90,000 - £100,000		 —
1		 1
—

Key management personnel consists of the Chief Executive and Chief Operating Officer. Their total remuneration (including taxable benefits and employer’s national insurance and pension contributions) was £193,137 (2022 – £159,275).

11 Tangible fixed assets

Freehold
land
£
Leasehold
£
Computer
equipment
£		 Fixtures,
fittings &
equipment
£
Scrolls
£
Total
£
Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Carrying amount
At 31 December 2023
At 31 December 2022		 513,270
—
232,000

109,750

10,426

—		 —
—
1,014

—
756,710

109,750
513,270
341,750
10,426		 —
1,014
866,460
95,944
—
133,400

7,629


7,307

1,325		 —
—
—

—
236,651

8,954
95,944
141,029
8,632		 —
—
245,605
417,326
200,721


1,794		 —
1,014
620,855
417,326
98,600
3,119		 —
1,014
520,059

12 Stocks

Stocks
2023
£		 2022
£
Finishedgoods andgoods for resale 20,605 25,376

13 Debtors

Amounts falling due within one year:

2023
£		 2022
£
Trade debtors
Prepayments and accrued income		 45,255
63,550		 45,298
96,047
105,805 141,345

Liberal Judaism 39

Notes to the financial statements Year to 31 December 2023

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2023
£		 2022
£
Borrowings
Taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 23,653
13,600
71,462
9,866
26,928		 —
13,937
45,815
4,062
61,400
145,869 125,214

Deferred income brought forward from 2022 was £8,950, all of which was released in 2023.

15 Creditors: amounts falling due after more than one year

Creditors: amounts falling due after more than one year
2023
£		 2022
£
Borrowings 69,487 —
69,487 —

During the year Liberal Judaism borrowed £110,000 from The Ark Synagogue to enable the purchase of plots at Greenacres woodland burial site. The loan is repayable over a period of 5 years from 24 March 2023, with monthly repayment amounts of £2,001 and an annual fixed interest charge of 3.5%.

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.

Balance at 1
January
2022
£
Transfers
£
Balance at 1
January
2023
£		 Income
£
Expenditure
£
Balance at
31
December
2023
£

3,400

—

—

—

—

824

7,528

1,855

—

1,706

42
—
15,355
Church Urban Fund
UJIA
Children’s Aid
Committee
NLPS Trust
Jewish Youth Fund
Rosita Rosenberg
Legacy Fund
The Ark Yom
Kippur Appeal Fund
Chief Executive
Discretionary Fund
Maurice
Needleman
Settlement
West Central
Liberal Synagogue
Social Action Fund
Progressive
Judaism Project
3,400
—
—
—
—
3,107

—
—
10,699
—
—
—
—
—

—

—

—

—

7,528

4,020

(10,699)

1,706

—

—
3,400

—

—

—

—

3,107

7,528

4,020

—

1,706

—

—		 —
41,001
5,000
45,900
4,500
—
3,100
—
—
42
50,000
—

(41,001)

(5,000)

(45,900)

(4,500)
(2,283)

—

(5,265)

—

—

—

(50,000)
17,206 2,555
19,761		 149,543
(153,949)

Liberal Judaism 40

Notes to the financial statements Year to 31 December 2023

Restricted funds (continued)

The Church Urban Fund grant money is being held on behalf of a small local project, Celebrating Camden Women and will be released on request when their project is complete.

UJIA awarded a grant to support the work of our youth movement, LJY-Netzer; whilst this grant must be spent on youth activities, no further requirements are put in place.

The Children’s Aid Committee provided funding which supported leadership development within LJY-Netzer.

The North London Trust for Progressive Judaism (NLPS Trust) provided grants to support our Biennial; to assist us in offering bursaries to as many families as possible to support attendance on LJY-Netzer events; to support our overseas tour for Bogrim (graduates) of LJY-Netzer; to support the Ba’alei Tefillah programme; to support the Hadracha (leadership education) programme of LJY-Netzer; to support the developing community in Exeter and to support rabbinic student bursaries.

The Jewish Youth Fund provided funding which supported welfare provision on LJYNetzer’s summer camp, Kadimah.

The Rosita Rosenberg Legacy Fund was set up to honour the memory of Rosita Rosenberg z”l and is made up of donations in her honour. It is to be used for bursaries to support young people to engage with LJY-Netzer and Liberal Judaism.

The Ark Yom Kippur Appeal Fund was granted to assist with the development costs of special projects within Liberal Judaism.

The Chief Executive Discretionary Fund comprises money received for the work of the CEO when she provides consultancy to organisations outside Liberal Judaism. It is used to support bursaries and other ad-hoc needs of Liberal Judaism’s members, including bursaries for LJY-Netzer events.

West Central Liberal Synagogue gave a grant when they disbanded to fund the printing of new copies of the Liberal Judaism siddur. The monies left will be used for further reprinting work.

Social Action Fund relates to funds raised by LJY-Netzer for disbursement to social action projects.

Progressive Judaism Project relates to a donation received specifically to fund work necessary for the co- creation of a new progressive Jewish organisation in partnership with the Movement for Reform Judaism.

Liberal Judaism 41

Notes to the financial statements Year to 31 December 2023

17 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Cemeteryland Balance at 1
January
2022
£
Transfers
£
Balance at 1
January
2023
£		 Transfers
£

Balance at
31
December
2023
£

618,048
521,727
(5,800)		 515,927 102,121

Designated funds relate to cemetery land designated by the trustees for funerals and maintenance of cemeteries. The fund balance at the year end represents the net book value of the cemetery land.

18 Analysis of net assets between funds

Unrestricted
funds
£
Designated
funds
£
Restricted
funds
£		 Total
2023
£
Fund balances at 31 December 2023 are
represented by:
Tangible assets
Current assets (liabilities)		 2,807
129,745
618,048

—

—

15,355		 620,855
145,100
132,552
618,048
15,355		 765,955
Unrestricted
funds
£
Designated
funds
£
Restricted
funds
£
Total
2022
£
Fund balances at 31 December 2022 are
represented by:
Tangible assets
Current assets (liabilities)		 4,132
334,843
515,927

—
—

19,761
520,059

354,604
338,975
515,927
19,761
874,663

19 Operating lease commitments

Operating lease commitments
2023
£		 2022
£
Within one year
Between two and five years
In over five years		 1,500
6,000
448,125		 1,500
6,000
449,625
455,625 457,125

Liberal Judaism 42

Notes to the financial statements Year to 31 December 2023

20 Related party transactions

The trustees of Liberal Judaism are also members of Liberal Judaism communities, and receive and access services from Liberal Judaism as members in this capacity. Transactions relating to trustees that would apply to any other member – for example paying for children to attend LJY-Netzer events – have not been disclosed in these accounts as there is no difference in access or payment due to trustee status.

During 2023, payments to the value of £3,075 (2022: £9,910) were made to Tigerpink, which is owned by Richard Bloom, partner of Rabbi Charley Baginsky. These payments were for the production of materials and resources used for promotion and publicity in 2023, including websites and materials for the Biennial.

During 2023, Rabbi Charley Baginsky and Karen Newman served on the board of Leo Baeck College. During the year, grants of £164,027 (2022: £166,714) were made to Leo Baeck College for the purpose of training rabbis, and payments relating to the activities of the college of £20,144 (2022: £nil) were made.

During 2023, donations totalling £2,935 (2022: £2,788) were received, from five trustees and one member of key management personnel (2022: nine trustees and two members of key management personnel).

During 2023, Alexanda Boyd served as a trustee of the Wessex Liberal Jewish Community. Payments to the value of £3,960 were made to Wessex Liberal Jewish Community in relation to outreach and community work and amounts totalling £7,371 (2022: £7,063) were received including synagogue contributions to youth activities and Rabbi services.

Liberal Judaism 43