DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

**CHARITY REGISTRATION NUMBER: 1162111** 

## **FOUNDATION FOR JEWISH HERITAGE** 

**FINANCIAL STATEMENTS** 

**30 SEPTEMBER 2021** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

||**PAGE**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**7**|
|Statement of financial activities|**8**|
|Statement of financial position|**9**|
|Statement of cash flows|**10**|
|Notes to the financial statements|**11**|





DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2021. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered charity name** Foundation for Jewish Heritage **Charity registration number** 1162111 **Principal office** 20 Neeld Crescent London NW4 3RR 

## **THE TRUSTEES** 

Mr D Peltz OBE Mr S Sebag Montefiore (Appointed 15 March 2021) Ms E Robinson Wild Dame H Hyde DBE Mr S Roden Lord D Finkelstein OBE Rt Hon J Murphy Sir S Schama CBE Mr D Bearman Mr S Goldman Mr R Ziegler 

## **INDEPENDENT EXAMINER** Keith Sussman 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The Board of Trustees of the Foundation for Jewish Heritage oversees the charity's operations and programme of work, and they, along with Honorary Solicitor Dr Anthony Julius, are to be thanked for the time and effort that they provide on a voluntary basis. 

## **Risk management policy** 

The Trustees have identified and reviewed the major risks to which the charity is exposed.  Checks are regularly invoked, particularly those relating to the operations and finance of the charity. The Trustees are satisfied that these systems and procedures mitigate any perceived risks. 

## **OBJECTIVES AND ACTIVITIES** 

The purpose of the Foundation for Jewish Heritage, as stated in its Constitution and approved by the Charity Commission as charitable, is: 

- to promote for the benefit of the public the conservation, protection and improvement of the built Jewish heritage including synagogues, monuments, cemeteries, communal buildings and sites of sufficient religious, historical, architectural, social or cultural significance; 

- to advance the education of the public regarding Jewish heritage. 

The Trustees have referred to the advice contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives, and in planning future activities and setting the grant making policy for the year. 

**- 1 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **1 Areas of focus** 

The delivery of the Foundation's mission in the field of Jewish heritage covers four key areas: 

- research - creating an inventory of Jewish heritage sites, and prioritising those at risk 

- advocacy - making the case for Jewish cultural heritage and promoting interest in specific sites 

- expertise - providing professional advice and guidance to create solutions for vulnerable sites working with local partners, and nurturing expertise in Jewish heritage preservation 

- resources - securing funding to invest in Jewish heritage sites at risk to ensure these are preserved, given a sustainable use, and saved for the future. 

Despite the challenges caused by the covid19 pandemic, this has been further year of important progress for the Foundation as it works on individual Jewish heritage preservation projects, participates in two European Union funded Jewish heritage initiatives, and continues its general advocacy work. The highlights are outlined below. 

## **2 Historic Synagogues Preservation** 

The Foundation's work in the field of synagogue preservation is guided by the research it had commissioned, undertaken by the Center for Jewish Art at the Hebrew University of Jerusalem, to create an inventory of the historic synagogues across Europe, categorising each according to significance and condition. 

This mapping was undertaken to bring a comprehensive and strategic approach to the Foundation's work, and it is working to support efforts to help save a number of prioritised sites.  These include - 

## **Merthyr Tydfil, Wales** 

Having purchased the historic grade II listed former synagogue in Merthyr Tydfil in Wales, a Steering Committee was formed to oversee the project to transform the building into a Welsh Jewish Heritage Centre. 

The Foundation raised further funds, including from the Welsh Government, to enable urgent repairs stabilising the building and these were completed at the start of the financial year. 

With the support of the Architectural Heritage Fund, the Foundation has also prepared a Business Plan which demonstrated the viability of the project. 

The project made an 'Expression of Interest' submission to the National Lottery Heritage Fund which was successful and the project received permission to make a first round application which is being progressed. 

The project continues to attract widespread interest and support, and a highlight in this year was the high-profile visit of HRH The Prince of Wales to see the project at first hand. 

**- 2 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **ACHIEVEMENTS AND PERFORMANCE** _**(continued)**_ 

## **Izmir Turkey** 

The project to restore the historic Etz Hayim synagogue, the oldest in Izmir, is being run by the local Jewish community and the Israeli-based Kiriaty Fundation, with the Foundation providing advice and support. In addition, the Foundation secured a major donation to help complete the work on the synagogue wall murals. 

The Foundation was invited to join a Steering Committee overseeing the wider 'Izmir Project', with the aim of establishing a Jewish Cultural Quarter with a museum at its heart.  The Project continues to benefit from a substantial grant from the European Union to support Jewish cultural life in Izmir. 

## **Hijar, Spain** 

Hijar is home to a medieval synagogue that has been used as a church since the expulsion of the Jewish community in 1492.  Very few synagogues survive from this period and the building contains unique wall murals not found anywhere in Spain. 

The church today holds services just once a year and the Mayor, supported by local activists, would like to transform the building into a Sephardi heritage cultural and educational centre. 

The Foundation is providing guidance and is discussing with the Municipality undertaking a research study to assess the feasibility of the centre concept. The Foundation has also facilitated the project applying to be included in the Europa Nostra's '7 Most Endangered Sites of Europe' programme. 

## **Orla, Poland** 

The Foundation started collaborating with the Foundation for the Preservation of Jewish Heritage in Poland (FODZ) which owns the striking 17th century Orla synagogue.  Local civil society organisations are supporting efforts to preserve the synagogue with the encouragement of the local Municipality. 

The Foundation proposed that the synagogue be developed as a centre for dialogue through the Arts, considering issues of co-existence in the context of contemporary artistic expression inspired by the story of the building. 

FODZ and the Foundation are now working together to pursue this vision and have brought in the University of the Arts Poznan, Poland's leading arts college, to explore the possibilities of the concept and how to take it forward. 

## **Tomsk, Russia** 

Founded by Hertzel Tsam for fellow Jewish Cantonists - child soldiers conscripted into the Czar's army - the Soldiers' Synagogue of Tomsk, Siberia was an attempt to re-integrate them into the Jewish community after their 25 year military service. 

One of the few remaining wooden synagogues in Russia, the structure has special features including windows containing Stars of David and an exterior door in the shape of a Torah scroll. 

Confiscated in the Soviet period, the synagogue was returned to the Jewish community in 2017.  The plan is now to restore the synagogue and use the site as a Jewish museum and visitors centre for the wider Siberian region.  The Foundation has been providing advice, and proposed that a feasibility study be undertaken to assess the viability of the proposition. 

## **Slonim Belarus** 

Progress with the Slonim Great Synagogue project became overshadowed by the very troubling political situation in Belarus.  This resulted in the decision by the Trustees to suspend the project. 

**- 3 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **ACHIEVEMENTS AND PERFORMANCE** _**(continued)**_ 

## **3 European Union funded projects** 

The Foundation is involved in two international projects funded by the EU namely: 

## (a) Moreshet: network of Jewish heritage towns 

Building on the success of the Jewish Heritage Conference held in Krakow in 2018, the EU agreed to fund the Moreshet project, a development initiated by the Foundation with partner organisations from Poland, Germany, Italy and Spain. The aim of Moreshet is to create a network of cities and towns across Europe that have significant Jewish heritage, with representatives coming together through a series of themed seminars to discuss common issues and concerns relating to how they are addressing this heritage. 

With the onset of Covid-19, seminars have had to be held online and, with the agreement of the EU, the term of the project was extended to the end of 2021.  Given the interest and success of the project, the plan is to extend Moreshet into an ongoing programme. 

## (b) preservation of Jewish cemeteries 

The Foundation is one of three partners working on a major Jewish cemeteries programme being led by the European Jewish Cemeteries Initiative (ESJF). The core of the project is mapping 1,700 Jewish cemeteries in seven countries in Eastern Europe, while there is also a strong educational dimension with the aim to use these sites to engage local communities in understanding their meaning and significance. 

Covid-19 has had an impact on the programme and face to face seminars turned into digital ones. The project has continued, and the Foundation assisted with organising the writing up of historical narratives for each cemetery site, and the compilation of examples of best practices in relation to cemetery preservation and cemetery education. 

**- 4 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **ACHIEVEMENTS AND PERFORMANCE** _**(continued)**_ 

## **4 Communications** 

The Foundation relaunched its website to wide acclaim. The website includes recognition of our project partners and major donors. We are adding news items more regularly and distributing stories to our growing social media following. 

We have also launched a quarterly newsletter to inform subscribers of our progress, and there has been a significant number of articles in the general media featuring the Foundation's work, both in the UK and internationally. 

The Foundation has also been giving presentations on its work to various interested organisations. 

## **5 Networking** 

The Foundation continues to meet with a wide variety of individuals and organisations, and be represented at various UK and international cultural heritage events, promoting its activities and developing connections. 

## **6 Fundraising** 

The Foundation is deeply grateful to its core funders who have been crucial to enabling the Foundation to continue to develop, supporting both its general work and specific projects. 

The past year has been challenging given the situation with Covid-19. However, the Foundation has been able to expand its base of donors and ensure that all the necessary funding for its work was secured. 

## **7 International Advisory Panel** 

Additional names have been added to the International Advisory Panel of heritage experts who have kindly made themselves available to offer their guidance. 

## **8 Friends** 

We express thanks to the distinguished group of Friends who have lent their names in support of the Foundation's cause. 

## **FINANCIAL REVIEW** 

The Foundation's expenditure is closely monitored and this year of operation ended with a surplus. 

## **Reserves policy** 

It is the policy of the charity to maintain unrestricted funds, which are the free reserve of the charity, at a level which the Trustees think appropriate in order to meet the current and foreseeable future commitments of the charity. 

**- 5 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **PLANS FOR FUTURE** 

The main tasks of the Foundation going forward are as follows: 

- to continue its activities restoring a prioritised number of important historic synagogues at risk providing direction, advice and support 

- to particularly work on the Merthyr Tydfil synagogue/Welsh Jewish Heritage Centre project 

- to continue participation in the two EU funded projects ensuring the success of both the Jewish cemeteries initiative and Moreshet 

- to raise the Foundation's profile further, expand its network of contacts, and strengthen its advocacy work on behalf of Jewish heritage 

- to raise more funds and recruit more volunteers. 

## **IN CONCLUSION** 

The Foundation for Jewish Heritage continues to make important progress getting out the message that saving Jewish heritage at risk is a special cause that should mobilise the world. 

The trustees' annual report was approved on 18 February 2022 and signed on behalf of the board of trustees by: 


Mr R Ziegler Trustee 

**- 6 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FOUNDATION FOR JEWISH HERITAGE** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

I report to the trustees on my examination of the financial statements of Foundation for Jewish Heritage ('the charity') for the year ended 30 September 2021. 

## **RESPONSIBILITIES AND BASIS OF REPORT** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **INDEPENDENT EXAMINER'S STATEMENT** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Keith Sussman Independent Examiner 

Cohen Arnold New Burlington House 1075 Finchley Road LONDON NW11 0PU 

**- 7 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE STATEMENT OF FINANCIAL ACTIVITIES** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

||||**2021**||2020|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|210,438|–|**210,438**|141,095|
|||`──────────`|`────`|`──────────`|`──────────`|
|**Total income**||210,438|–|**210,438**|141,095|
|||`══════════`|`════`|`══════════`|`══════════`|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising donations and||||||
|legacies|**5**|18,188|–|**18,188**|19,797|
|Expenditure on charitable activities|<br>**6,7**|75,089|4,958|**80,047**|95,916|
|||`──────────`|`───────`|`──────────`|`──────────`|
|**Total expenditure**||93,277|4,958|**98,235**|115,713|
|||`══════════`|`═══════`|`══════════`|`══════════`|
|||`──────────`|`───────`|`──────────`|`──────────`|
|**Net income and net movement in**|**funds**|117,161|(4,958)|**112,203**|25,382|
|||`══════════`|`═══════`|`══════════`|`══════════`|
|**Reconciliation of funds**||||||
|Total funds brought forward||166,459|22,780|**189,239**|163,857|
|||`──────────`|`─────────`|`──────────`|`──────────`|
|**Total funds carried forward**||283,620|17,822|**301,442**|189,239|
|||`══════════`|`═════════`|`══════════`|`══════════`|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 11 to 16 form part of these financial statements.** 

**- 8 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE STATEMENT OF FINANCIAL POSITION** 

## **30 SEPTEMBER 2021** 

|||**2021**||2020|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**FIXED ASSETS**|||||
|Heritage assets|**12**||**204,344**|134,981|
|**CURRENT ASSETS**|||||
|Cash at bank and in hand||**97,098**||54,258|
|||`─────────`||`─────────`|
|**NET CURRENT ASSETS**|||**97,098**|54,258|
||||`──────────`|`──────────`|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|||**301,442**|189,239|
||||`══════════`|`══════════`|
|**FUNDS OF THE CHARITY**|||||
|Restricted funds|||**17,822**|22,780|
|Unrestricted funds|||**283,620**|166,459|
||||`──────────`|`──────────`|
|**Total charity funds**|**13**||**301,442**|189,239|
||||`══════════`|`══════════`|



These financial statements were approved by the board of trustees and authorised for issue on 18 February 2022, and are signed on behalf of the board by: 


Mr R Ziegler Trustee 

**The notes on pages 11 to 16 form part of these financial statements.** 

**- 9 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **STATEMENT OF CASH FLOWS** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

|**YEAR ENDED 30 SEPTEMBER 2021**|||
|---|---|---|
||**2021**|2020|
||**£**|£|
|**CASH FLOWS FROM OPERATING ACTIVITIES**|||
|Net income|**112,203**|25,382|
||`──────────`|`─────────`|
|Cash generated from operations|**112,203**|25,382|
||`──────────`|`─────────`|
|Net cash from operating activities|**112,203**|25,382|
||`══════════`|`═════════`|
|**CASH FLOWS FROM INVESTING ACTIVITIES**|||
|Purchase of heritage assets|**(69,363)**|(46,929)|
||`──────────`|`─────────`|
|Net cash used in investing activities|**(69,363)**|(46,929)|
||`══════════`|`═════════`|
|**NET INCREASE/(DECREASE) IN CASH AND CASH**|||
|**EQUIVALENTS**|**42,840**|(21,547)|
|**CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR**|**54,258**|75,805|
||`─────────`|`─────────`|
|**CASH AND CASH EQUIVALENTS AT END OF YEAR**|**97,098**|54,258|
||`═════════`|`═════════`|



**The notes on pages 11 to 16 form part of these financial statements.** 

**- 10 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **1. GENERAL INFORMATION** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is New Burlington House, 1075 Finchley Road, London, NW11 0PU. 

## **2. STATEMENT OF COMPLIANCE** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. ACCOUNTING POLICIES** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **Judgements and key sources of estimation uncertainty** 

Allocation of certain expenditure is split between costs of raising donations and expenditure on charitable activities based on the professional judgement of the CEO of the Charity. For the year under review applicable costs were split such that 80% of costs related to charitable expenditure and 20% to costs of raising donations. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 

## **Incoming resources** 

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

**- 11 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **3. ACCOUNTING POLICIES** _**(continued)**_ 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. 

## **Heritage assets** 

The charity holds heritage assets, which are tangible fixed assets of historical, artistic or scientific importance that are held to advance preservation and conservation objectives of the charity. Newly purchased heritage assets are capitalised and included at cost including any incidental expenses of acquisition. 

Subsequent costs associated with the stabilising of the building are capitalised in the year of expenditure. 

The very long expected lives of heritage assets, due to their nature, value and need to be protected and preserved means that depreciation is not material and is, therefore, not provided. 

## **Financial instruments** 

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. 

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 

**- 12 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **4. DONATIONS AND LEGACIES** 

|**4.**|**DONATIONS AND LEGACIES**|||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2021**|
||||£|£|**£**|
||**DONATIONS**|||||
||Donations||210,438|–|**210,438**|
||Donations - Slonim Project||–|–|**–**|
||||`──────────`|`────`|<br>`──────────`|
||||210,438|–|**210,438**|
||||`══════════`|`════`|<br>`══════════`|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2020|
||||£|£|£|
||**DONATIONS**|||||
||Donations||127,746|–|127,746|
||Donations - Slonim Project||–|13,349|13,349|
||||`──────────`|`─────────`|<br>`──────────`|
||||127,746|13,349|141,095|
||||`══════════`|`═════════`|<br>`══════════`|
|**5.**|**COSTS OF RAISING DONATIONS AND LEGACIES**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2021**|Funds|2020|
|||£|**£**|£|£|
||Wages and salaries|16,000|**16,000**|16,000|16,000|
||Employer's NIC|1,165|**1,165**|1,168|1,168|
||Travel costs|212|**212**|601|601|
||Office costs|731|**731**|704|704|
||Events|–|**–**|1,152|1,152|
||Computer costs|80|**80**|172|172|
|||`─────────`|<br>`─────────`|`─────────`|<br>`─────────`|
|||18,188|**18,188**|19,797|19,797|
|||`═════════`|<br>`═════════`|`═════════`|<br>`═════════`|
|**6.**|**EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2021**|
||||£|£|**£**|
||Research, developing strategy, overseeing and|||||
||implementing programmes||73,083|4,958|**78,041**|
||Support costs||2,006|–|**2,006**|
||||`─────────`|`───────`|<br>`─────────`|
||||75,089|4,958|**80,047**|
||||`═════════`|`═══════`|<br>`═════════`|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2020|
||||£|£|£|
||Research, developing strategy, overseeing and|||||
||implementing programmes||83,808|8,508|92,316|
||Support costs||3,600|–|3,600|
||||`─────────`|`───────`|<br>`─────────`|
||||87,408|8,508|95,916|
||||`═════════`|`═══════`|<br>`═════════`|



**- 13 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **7. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE** 

|||Activities||||
|---|---|---|---|---|---|
|||undertaken||**Total funds**|Total fund|
|||directly|Support costs|**2021**|2020|
|||£|£|**£**|£|
||Research, developing strategy,|||||
||overseeing and implementing|||||
||programmes|78,041|<br>–|**78,041**|92,316|
||Governance costs|–|<br>2,006|**2,006**|3,600|
|||`─────────`|<br>`───────`|`─────────`|`─────────`|
|||78,041|<br>2,006|**80,047**|95,916|
|||`═════════`|<br>`═══════`|`═════════`|`═════════`|
|**8.**|**ANALYSIS OF SUPPORT COSTS**|||||
||||Support costs|**Total 2021**|Total 2020|
||||£|**£**|£|
||Governance costs||2,006|**2,006**|3,600|
||||`═══════`|`═══════`|`═══════`|
|**9.**|**INDEPENDENT EXAMINATION FEES**|||||
|||||**2021**|2020|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**1,980**|3,600|
|||||`═══════`|`═══════`|



## **10. STAFF COSTS** 

The average head count of employees during the year was 1 (2020: 1). 

The number of employees whose remuneration for the year fell within the following bands, were: 

|||**2021**|2020|
|---|---|---|---|
|||**No.**|No.|
|£70,000|to £79,999|**1**|1|
|||`════`|`════`|



## **11. TRUSTEE REMUNERATION AND EXPENSES** 

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 

## **12. HERITAGE ASSETS** 

The Charity acquired the historic grade II listed former synagogue in Merthyr Tydfil in Wales, a Steering Committee was formed to oversee the project to transform the building into a Welsh Jewish Heritage Centre. 

**- 14 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **12. HERITAGE ASSETS** _**(continued)**_ 

|**HERITAGE ASSETS** **_(continued)_**||
|---|---|
||**Heritage**|
||**asset**|
||**£**|
|**Cost or valuation**||
|At 1 October 2020|**134,981**|
|Additions|**69,363**|
||`──────────`|
|**At 30 September 2021**|**204,344**|
||`══════════`|
|**Accumulated depreciation**||
|**At 1 October 2020 and 30 September 2021**|**–**|
||`══════════`|
|**Carrying amount**||
|**At 30 September 2021**|**204,344**|
||`══════════`|
|At 30 September 2020|134,981|
||`══════════`|



All Heritage assets are recorded at cost. 

## **Summary of transactions** 

The asset was acquired in August 2019 for £88,052. Subsequently the Charity spent £46,929 in 2020 and £69,363 in 2021 on urgent repairs stabilising the building. 

## **13. ANALYSIS OF CHARITABLE FUNDS** 

## **Unrestricted funds** 

|**Unrestricted funds**|||||
|---|---|---|---|---|
||At|||**At**|
||1 Oct 2020|Income|Expenditure|**30 Sept 21**|
||£|£|£|**£**|
|General funds|166,459|210,438|(93,277)|<br>**283,620**|
||`══════════`|`══════════`|`═════════`|<br>`══════════`|
||At|||At|
||1 October 201|||30 September|
||9|Income|Expenditure|2020|
||£|£|£|£|
|General funds|145,918|127,746|(107,205)|<br>166,459|
||`══════════`|`══════════`|`══════════`|<br>`══════════`|
|**Restricted funds**|||||
||At|||**At**|
||1 Oct 2020|Income|Expenditure|**30 Sept 21**|
||£|£|£|**£**|
|Slonim Project funds|22,780|–|(4,958)|<br>**17,822**|
||`═════════`|`════`|`═══════`|<br>`═════════`|
||At|||At|
||1 October 201|||30 September|
||9|Income|Expenditure|2020|
||£|£|£|£|
|Slonim Project funds|17,939|13,349|(8,508)|<br>22,780|
||`═════════`|`═════════`|`═══════`|<br>`═════════`|



**- 15 -** 



DocuSign Envelope ID: C654E44B-7E2A-43A7-B0A6-A88EF68BB44D 

## **FOUNDATION FOR JEWISH HERITAGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ 

## **YEAR ENDED 30 SEPTEMBER 2021** 

## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

|||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|
|||Funds|Funds|**2021**|
|||£|£|**£**|
||Tangible fixed assets|204,344|–|**204,344**|
||Current assets|79,276|17,822|**97,098**|
|||`──────────`|`─────────`|<br>`──────────`|
||**Net assets**|283,620|17,822|**301,442**|
|||`══════════`|`═════════`|<br>`══════════`|
|||Unrestricted|Restricted|Total Funds|
|||Funds|Funds|2020|
|||£|£|£|
||Tangible fixed assets|134,981|–|134,981|
||Current assets|31,478|22,780|54,258|
|||`──────────`|`─────────`|<br>`──────────`|
||**Net assets**|166,459|22,780|189,239|
|||`══════════`|`═════════`|<br>`══════════`|
|**15.**|**ANALYSIS OF CHANGES IN NET DEBT**||||
|||||**At**|
|||At 1 Oct 2020|Cash flows|**30 Sep 2021**|
|||£|£|**£**|
||Cash at bank and in hand|54,258|42,840|**97,098**|
|||`═════════`|`═════════`|<br>`═════════`|



**- 16 -**