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2021-02-28-accounts

JOFA UK

A Charitable Incorporated Organisation

Charity number: 1167946

Annual Report for the Year ended

28[th] February 2021

Page 1

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] February 2021

Charitable activities and achievements

We received confirmation of our charitable status from the Charity Commission on 29th June 2016 and, since then, JOFA UK has led discussion events, advocated on issues related to feminism and orthodox Judaism and assisted with life-cycle events.

In keeping with our mission to enhance the spiritual growth and leadership potential of our stakeholders, our primary objectives are as follows:

  1. To shape communal discourse to actively invite women’s participation in Jewish ritual, learning and leadership;

  2. To orient Jewish communal discourse in light of the question: “How do we best ensure a vibrant, relevant Orthodox Judaism for members of both genders?”;

  3. To empower individuals to ask questions of their rabbinic leaders.

We assist by providing the following activities:

During the financial period 2020-21, our events and activities included:

Page 2

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] February 2021 (continued)

Legal Status

The charity is a Charitable Incorporated Organisation, registered as a charity on 29 June 2016 (1167946).

Charitable objectives

The objects of the charity are as follows:

Public benefit

In planning the activities for the year, the Trustees have had due regard to the Charity Commission’s guidance on public benefit and believe that the activities and achievements as set out within this report demonstrate the fulfilment of the objects for the public benefit.

Structure, Governance and Management

The trustees of the charity are as set out on page 6. Trustees are recruited for their professional skills and experience in business and charitable work. They are appointed for a three-year term, which can be extended to six years by mutual agreement.

No formal induction programme has been established as each of the Trustees has met personally with Dina Brawer (the charity’s founder) to understand the charity. No specific training needs have been identified but this will be monitored on a regular basis. We have two to three meetings a year where we discuss operational matters, strategy and events. Any new trustee would meet with other trustees.

The Trustees delegate the day to day operations of the charity to Eve Sacks and Lauren Hamburger and any volunteers who agree to help her. Each year the Trustees approve the executive’s plan for the following year, and monitor the charities progress at quarterly Trustee meetings. Meetings are held more often when circumstances necessitate it.

.

Page 3

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] FEBRUARY 2021 (continued)

Remuneration policy for key management personnel

The charity had no employees during the year.

Principal risks and uncertainties

The Trustees have considered the major risks to which the charity is exposed and confirm that systems are being put in place in order to mitigate those risks. The Trustees have identified the following key risks:

In 2018, Rabba Dina Brawer emigrated to the United States of America. Although she continues to be involved, the Trustees recognise her vast contribution to the organisation and remain committed to finding new role models to ensure JOFA UK’s continuity, establishing the position of ‘JOFA UK Scholar in Residence’.

Reserves policy

The Trustees are satisfied that the financial plans for future periods will enable the charity to achieve its new reserves policy.

Financial review

During the year, we received donations of £552.79 and other income of £211.65, resulting in a total income of £764.44. We incurred a total cost of £3,287.40, comprised of event and administrative costs.

Page 4

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] FEBRUARY 2021 (continued)

Trustees’ responsibilities

The trustees (who are also directors for the purposes 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

By order of the Trustees

Eve Sacks

24 December 2021

Page 5

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS YEAR ENDED 28[th] FEBRUARY 2021

Details

Trustees

Dina Brawer Appointed 29 June 2017 Neil Hamburger Appointed 29 June 2017 Natasha Isaac Appointed 29 June 2017 Eve Sacks Appointed 29 June 2017 David Wolfson Appointed 29 June 2017

Advisory Board

Lauren Hamburger Appointed March 2018 Esther Tager Appointed March 2018

JOFA UK Scholar

Rabbi Eryn London Appointed September 2019

Registered Office

11 Shirehall Lane Hendon London NW4 2PE

Page 6

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING A SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28[th] FEBRUARY 2021

Notes
Income from:
Donations
Charitable Activities
Events
Other income
2
3
Total incoming resources
Expenditure on:
Events
Podcasts
Administrative & advertising costs
Bank fees
Speaker fees
Other expenditure
Total resources expended
4
Net income/(expenditure)
Total funds
Brought forward
Carried forward
8
Unrestricted
funds 2021
£
Unrestricted funds
2020
£
553
211
-
-
383
-
764
383
(144)
(18)
(622)
(66)
(2,437)
(-)
(186)
(437)
(381)
(60)
(2,358)
(-)
(3,287)
(3,422)
(2,523)
(3,039)
42,255
39,732
45,294
42,255

All of the above results are derived from continuing operations and include all gains and losses recognised in the year.

The notes on pages 9 to 11 form part of these accounts.

Page 7

BALANCE SHEET AS AT 28[th] FEBRUARY 2021

Notes
Cash at bank and in hand
Current Liabilities
Creditors: Amounts falling
due within one year
7
Net current assets/(liabilities)
Total assets, less current liabilities
Net Liabilities
Reserves
General funds
2021
£
2020
£
39,732
42,255
(-)
(-)
(-)
(-)
39,732
42,255
39,732
42,255
-
-
39,732
42,255

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements on pages 9 to 11 were approved by the trustees on 24 December 2021 and signed on their behalf by:

Eve Sacks Chair Trustees JOFA UK Charity Number 1167946

Page 8

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28[th] FEBRUARY 2021

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention with items recognised as cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the ‘Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’ and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

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

The Charity constitutes a public benefit entity as defined by FRS 102.

Going Concern

The accounts have been prepared on a going concern basis.

Cash flow exemption

Advantage has been taken of the exemption for charities with income less than £500,000 from preparing a cash flow statement under Charities SORP (FRS 102) Update Bulletin 1 (issued in February 2016).

1.2 Incoming resources

All incoming resources are accounted for when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Grants and donations are included in the accounts when receivable unless the donor has specified otherwise.

1.3 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Governance costs are costs associated with constitutional and statutory requirements of the charity.

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

Page 9

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 28[th] FEBRUARY 2021

2 Income from Donations
2021 2020
£ £
Donations 553 -
553 -
3 Income from Charitable Activities
2021 2020
£ £
Event money received 211 383
Other - -
211 383
4 Resources expended
2021 2020
£ £
Event costs (144) (186)
Podcast costs (18) (437)
Bank fees (66) (60)
Admin costs (622) (381)
Speaker fees (2,437) (2,358)
(3,287) (3,422)
Total resources expended are stated after charging the following:
Depreciation (-) (-)
Amounts paid to independent examiner:
Independent examination (-) (-)
Accounting support (-) (-)
(3,287) (3,422)

Page 10

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[th] FEBRUARY 2021

5 Staff costs

The charity did not have any employees during the period. The trustees received no remuneration for acting as trustee.

6 Taxation

As a registered charity, the charity is potentially exempt from to the extent that all income and gains are applied exclusively to charitable purposes.

7 Creditors: amounts falling due within one year

Other creditors and accruals 2021
£
2020
£
-
-
-
-

8 Movement in funds 2020

Incoming
resources
£
Unrestricted
Funds
764
764
ement in funds 2021
Incoming
resources
£
Unrestricted
Funds
383
383
Outgoing
resources
£
(3,287)
(3,287)
Outgoing
resources
£
(3,422)
(3,422)
Brought
forward
March 20
£
42,255
42,255
Brought
forward
March 19
£
45,294
45,294
Carried
Forward
Feb 21
£
39,732
39,732
Carried
Forward
Feb 20
£
42,255
42,255

Movement in funds 2021

Page 11