## **JOFA UK**
## **A Charitable Incorporated Organisation**
**Charity number: 1167946**
**Annual Report for the Year ended**
**28[th] February 2022**
Page 1
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] February 2022**
## **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:
- Educational events including ‘lunch-and-learns’, seminars, lectures and discussion groups;
- Providing leadership and guidance for life-cycle events; and
- Advocacy events to highlight issues facing stakeholders.
During the financial period 2021-22, our events and activities included:
- Sharing resources and articles with our community, relating to the Jewish festivals of Purim, Pesach, Rosh Hashanah, and Tu b’Shvat.
- Participating in both local and global events for International Women’s Day and International Women’s Talmud Day, including hosting a live broadcast of Rabbi Eryn London in conversation with the Sugya Sisters, Janine Stein and Rina Wolfson.
- Holding a hybrid Zoom and in-person event to celebrate the rabbinic ordination of Rabba Dr Lindsey Taylor Guthartz, including placing congratulatory advertisements in the national Jewish press, signed by members of our community.
Page 2
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] February 2022 (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:
- To change the community’s attitude towards women from ‘allowing’ or ‘admitting’ to actively ‘inviting’ and ‘valuing’ women’s participation out of recognition that investing in women benefits the entire community.
- To shift the soft bigotry of low expectations towards girls and women in the sphere of Jewish education and practice.
- To empower women through education about women’s ritual obligations and the possibilities for ritual participation based on varying interpretations within halacha.
## **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.
No formal induction programme has been established for Trustees, and 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 Dina Brawer 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. Up to date financial information and monthly management accounts are circulated to the Trustees.
In August 2018 Rabba Dina Brawer emigrated to the United States of America; Eve Sacks and Lauren Hamburger took over as the joint chairs.
Page 3
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] FEBRUARY 2022 (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:
- Reputational jeopardy
- Decline in fundraising
## **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 £3,910.69, resulting in a total income of £3910.69. We incurred a total cost of £2,548.43, comprised of event-related and administrative costs.
Page 4
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28[th] FEBRUARY 2022 (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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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**
## **26 December 2022**
Page 5
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS YEAR ENDED 28[th] FEBRUARY 2022**
## **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
## **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 2022**
|**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 2022**
**£**
**Unrestricted funds**
**2021**
**£**
3,911
-
-
553
211
-|
|---|---|
||3,911
764|
||(2,452)
(-)
(-)
(96)
(-)
(-)
(144)
(18)
(622)
(66)
(2,437)
(-)|
||(2,548)
(3,287)|
||1,362
(2,523)|
||39,732
41,094
42,255
39,732|
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 2022**
|**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|**2022**
**£**
**2021**
**£**
41,094
39,732|
|---|---|
||(-)
(-)|
||(-)
(-)|
||41,094
39,732|
||41,094
39,732|
||-
-|
||41,094
39,732|
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 26 December 2022 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 2022**
## **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.
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## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 28[th] FEBRUARY 2022**
|**2**|**Income from Donations**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Donations|3,911|553|
|||3,911|553|
|**3**|**Income from Charitable Activities**|||
|||**2022**|**2021**|
|||**£**|**£**|
||Event money received|-|211|
||Other|-|211|
|||-|211|
|**4**|**Resources expended**|||
|||**2022**|**2021**|
|||**£**|**£**|
||Event costs|(2,452)|(144)|
||Podcast costs|(-)|(18)|
||Bank fees|(96)|(66)|
||Admin costs|(-)|(622)|
||Speaker fees|(-)|(2,437)|
|||(2,548)|(3,287)|
||Total resources expended are stated after charging the following:|||
||Depreciation|(-)|(-)|
||Amounts paid to independent examiner:|||
||Independent examination|(-)|(-)|
||Accounting support|(-)|(-)|
|||(2,548)|(3,287)|
Page 10
**NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 28[th] FEBRUARY 2022**
## **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|**2022**
**£**
**2021**
**£**
-
-|
|---|---|
||-
-|
## **8 Movement in funds 2021**
|**Incoming**
**resources**
**£**
**Unrestricted**
**Funds**
764
764
**ement in funds 2022**
**Incoming**
**resources**
**£**
**Unrestricted**
**Funds**
3,911
3,911|**Outgoing**
**resources**
**£**
(3,287)
(3,287)
**Outgoing**
**resources**
**£**
(2,548)
(2,548)|**Brought**
**forward**
**March 20**
**£**
42,255
42,255
**Brought**
**forward**
**March 21**
**£**
39,732
39,732|**Carried**
**Forward**
**Feb 21**
**£**
39,732
39,732
**Carried**
**Forward**
**Feb 22**
**£**
41,094
41,094|
|---|---|---|---|
## **Movement in funds 2022**
Page 11