2024-03-31-accounts - Jewish Historical Society Of England CIO

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JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Charity Commission Registered no. 1188268

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

for the year ended 31 March 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Index

Charity Information .............................................……………………………………………………..…………. 2 Trustees’ Annual Report ……………………………………………………………………………………………………… 3 - 12 President’s Report 2023/2024 ................................................................................................... 5 Events .................................................................................................................................... 5 The NGG ................................................................................................................................. 5 Governance............................................................................................................................ 6 Public Facing Presence .......................................................................................................... 6 Treasurer Report ........................................................................................................................ 6 BRANCH REPORT ....................................................................................................................... 7 Overview ................................................................................................................................ 7 Cambridge.............................................................................................................................. 7 Essex – Richard Cohen ........................................................................................................... 7 Israel - Ken Collins .................................................................................................................. 7 Herts and Middx .................................................................................................................... 7 Leeds ...................................................................................................................................... 8 Liverpool ................................................................................................................................ 8 Manchester ............................................................................................................................ 8 South London ......................................................................................................................... 8 Sussex .................................................................................................................................... 8 Report from the Editorial Committee ........................................................................................ 9 Report from the Awards Committee ....................................................................................... 10 Funds ................................................................................................................................... 10 Scope - ................................................................................................................................. 10 Summary .............................................................................................................................. 10 JHSE Communications Report .................................................................................................. 11 Website ................................................................................................................................ 11 Member communications ................................................................................................... 11 Facebook .............................................................................................................................. 11 Twitter ................................................................................................................................. 11 Administration…………………………………………………………………………………………………………………….12 Public Benefit ……………………………………………………………………………………………………………………..12 Financial Review …………………………………………………………………………………………………………………12 Trustees' Responsibilities ……………………………………………………………………………………………………13 Independent examiner's report.………………………………………………………………………………………….14 Statement of financial activities…………………………………………………………………..……………………..15 Notes to the financial statements….……………………………………………………………………………………16 - 20

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Charity Information

For the year ended 31 March 2024

Bankers

NatWest Bank Marble Arch Branch 81 Edgware Road London W2 2ZQ

Administrators

KVT Businesscare Ltd Unit 1 Chapleton Lodge East Winch Road Blackborough End Kings Lynn Norfolk PE32 1 SF

Independent Examiner

K J Maggs B.A, F.C.A. Hoekman Way Spalding Lincs PE11 3HE

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Trustees’ Annual Report For the year ended 31 March 2024

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2024.

Structure, governance and management

Charity registration number

The society is registered as a charity with registration number 1188268 The society is commonly known as the JHSE.

Governing documents

The Jewish Historical Society of England was founded in 1893 and was governed as an unincorporated charity. On 2 March 2020, the Trustees registered the Jewish Historical Society of England CIO (“JHSE CIO” or the “Society”) (a Charitable Incorporated Organisation) with the Charity Commission. Between that date and March 2021, operations of the Jewish Historical Society of England were transferred to the JHSE CIO, in order to enjoy the benefits of incorporation. Copies of the constitutions of the Society are available from the office on request.

The office of the JHSE is located at Unit 1, Chapleton Lodge, East Winch Road, Blackborough End, Kings Lynn, PE32 1SF.

The governing body of the JHSE CIO, the Council, all members of which were deemed as Trustees, has now been replaced by a Board of Trustees. These Trustees now have limited liability. There is also an Advisory Board, comprising 31former Council members, former trustees and others who are interested in supporting the activities and future of the JHSE CIO.

Objects and Activities

The objects of the Society are:

The organisation of lectures, events and the publication of works on general Jewish history and literature.
The promotion and encouragement of research into Jewish history and especially the history of the Jews in the British Isles.
The transcription of documents and the collection of material relating to the history of Jews in the British Isles.
The encouragement and support of the foundation and maintenance within the British Isles of libraries, archives and museums, accessible to members of the public, for the preservation of Jewish books, documents, prints, and other objects of Jewish historical interest.

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Governance

The management of the JHSE CIO is vested in the Board of Trustees, comprising the President, the Honorary Secretary, the Honorary Treasurer, and not more than eight other Trustees. They are eligible for re-election after a period of three years and may hold a maximum of two consecutive terms in office.

The Board of Trustees during the period was:

President: Professor Miri Rubin Hon. Secretary, Chair: Caroline Maurice Hon. Treasurer: Ian Cobden Chair of Awards Committee: Professor Tony Kushner Rachel Frankel Michael Crook Michael Schraer Dawn Waterman Michael Berkowitz

Training of Trustees

All Trustees have been provided with hard copies of 'The Essential Trustee’, and other material regarding Trustee responsibilities and ethics. The Chair attended a workshop for Trustees hosted by the Jewish Volunteer network in November 2023. Charity governance updates are provided to the Board on an adhoc basis.

Membership

Membership	Membership
Membership numbers as at end March 2024		Membership numbers at end July 2023
Adult members	175	197
Student members	10	17
Lifetime members	14	13
Institutional members	36	35
NGG members	15	-
Total 250 members		Total 262 members 2023

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

President’s Report 2023/2024

This year has been overshadowed by the events of 7 October 2024, which has seen many members preoccupied by the arising tragedies and their effects. These events have also affected relations between Jews and their neighbours in some parts of the UK, while social media have sown misinformation as well as abuse of Jews and their history. It was impossible for those interested in Jewish history not to be affected. The JHSE has sought to communicate with clarity and interest in these troubled times. I have done so by writing to members regularly, and by offering an interesting programme of events.

Events

2023/24 was also our 130[th] anniversary year, with a rich series of events – in person and online – some of which had to be delayed or cancelled due to the difficulties of travel for Israeli scholars. But when we met we heard interesting speakers and had lively debates. Here are some of the events organised by your President:

A Visit to the Parkes Institute, University of Southampton, 9 October 2023
Luke Devine, ‘Amy Levy and the “Jewish Literary Complex”’, 18 January 2024
Julie Kalman, “’The Assassination of the King of Algiers”: Trading Jews and the Napoleonic Mediterranean’, 25 January 2024
Jon Silverman, ‘UK Law and Nazi Collaborators: the Failure of Justice’, 28 March 2024
Harry Freedman, ‘Shylock’s Venice’, 11 April 2024
Andrew Whitehead, ‘The Siege of Sidney Street and the Jewish East End Anarchist Movement’, 16 May 2024

Alongside these regular lectures we also held some events in person on special occasions:

Miri Rubin and Simon Schama on a panel ‘What is Jewish History Now?’, Jewish Book Week, 3 March 2024
Miri Rubin at the Tower of London, Jewish Medieval History at the Tower of London’, 30 April 2024

We also celebrated in Brighton the 200[th] anniversary of the Brighton Hebrew Congregation with a walk, lectures, and communal lunch on 20 May 2024, all organised by the Sussex Branch led by Michael Crook

The NGG

This group of doctoral and postdoctoral scholars was founded by the President in April 2020, in the throes of the Covid pandemic. It offers emergent historians a peer groups for mutual learning and intellectual stimulation, as well as a forum for mentoring by the JHSE President and other Trustees, and a body to promote and represent the interests of such scholars. It has regular meetings online for discussions, guest lectures, or book workshops.

In May 2024 at Queen Mary University of London the NGG hosted their first conference. I had the pleasure of attending some of the sessions. The papers were innovative and rigorous, and members – from the UK and abroad – discussed them in a collegial manner.

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Governance

During the last year we have had a number of sessions to discuss long-term strategy and ways of increasing the JHSE’s resilience. We were fortunate to be guided in our deliberations by Michelle Shepard Barron – now member of our Advisory Board – an expert in fundraising and public relations. We held a Meet and Greet meeting in August 2024 where new members - from finance, the law, public history, and the museums world – were introduced to each other and to the issues facing the JHSE.

We have also extended the areas of expertise represented on our Board of Trustees, to include new Trustees that represent the membership across the country, and a variety of experience and career stages.

Public Facing Presence

The President and other members of the Board of Trustees regularly receive queries and requests for aid from historians and interested members of the public. We endeavour to answer swiftly and helpfully. I am regularly supported in this work by Sharon Sales, our administrator, and by David Jacobs whose expertise and good temper are legendary.

It is a pleasure to work with all members of the Board of Trustees. We are all volunteers, and some of us are still in full time employment, yet every Trustees responds swiftly and executes their tasks effectively. It is an honour and a delight to work with you all, under the firm and intelligent coordination of Caroline Maurice, our Chair.

Miri Rubin, President of JHSE August 2024

Treasurer Report

As you will have seen from the accounts, the Charity is still operating at an annual loss (before the grants of the Awards). The Trustees are trying to reduce costs, and the introduction of the updated website is helping to achieve this. There are costs involved in this upgrade, but we hope that these costs will continue to help reduce the other, especially the administration, costs. Our other major cost is the ‘Annual Journal’ and the Trustees are looking at ways in which these costs can be reduced.

The main problem, however, is the lack of growth in subscription income. You will have read elsewhere in these Statements that the number of subscribers to the Society is falling. Again, the Trustees are looking at ways to increase membership and income. The annual subscription has been maintained at its present level for 3 years and we intend that, despite the rise in inflation, there will be no increase this year.

The reason for not needing an increase at this time is that we have managed to take advantage of the high interest rates so that we have placed our surplus funds on term deposit and have received a significant amount of interest. Of course, as interest rates decrease so will this “windfall” which makes the sourcing of extra income even more urgent.

We are looking for ways of increasing our income and would appreciate your suggestions.

Ian Cobden, Treasurer of the JHSE August 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

BRANCH REPORT

Overview

As was reported a year ago, the most active branch to June 2024 has been Essex, with Leeds, Liverpool, Sussex and Israel also contributing to branch activity. South London has aspirations to restart meetings with other South London cultural groups.

No progress has been made in restarting the branch in Herts and Middlesex. The President is working to restart the branch in Manchester, and the possibility of a Cambridge branch has also been mentioned. These should be high priority for the Society in the next few months.

The format of meetings is still proving problematical post-Covid. Whilst it is desirable to have as many meetings as possible as hybrids, some attempts at holding hybrid meetings have resulted in poor attendances, and thus it is likely that some branches will hold Zoom only meetings, particularly during the winter months.

Cambridge - The President has been having discussions with local historians with a view to the possibility of creating a Cambridge Branch.

Essex – Richard Cohen - We held 14 meetings in the last 15 months, all hybrid. Average attendances were 12 in person 20 online. Meetings cost £20 for hall hire, £25 vouchers for speaker and £7.50 for refreshments. We have found that the JHSE Zoom technology is not as good as it could be, JHSE are aware.

Numbers have fallen away sharply recently, so we hope that a relocation to Chigwell Shul and some big names will rejuvenate the Branch.

Israel - Ken Collins - The branch has continued to meet regularly over the past session with a hiatus after the events of October 7th. However, we decided to go ahead with a programme of meetings from January. The best attended was a talk by Shmuel (Lawrence) Becker and his work on the Marks and Spencer files held at the Central Zionist Archives. These papers show the deep involvement of the M&S leadership in supporting Jewish refugees from Nazi Europe before, during and after the War. More recently Prof David Newman gave a talk on the Asifa - the meeting of provincial rabbis in Leeds in 1912.

We have had some problems with the current premises because of local parking problems and have been looking at alternative venues in Central Jerusalem. We continue to sell copies of our new book of essays ‘ Out of Zion’ , edited by Gabriel Sivan and me, based on presentations to the Society branch in recent years, which was launched recently. At the launch, one of the contributors, Elkan Levy gave an illustrated account of historic Anglo-Jewish memorabilia. The book sells for NIS50 (£12.50) and books are available at meetings or by arrangement from myself. So far there have been no sales in the UK and we would welcome someone arranging book sales. I would be able to bring some copies with me when I visit in December.

We will soon have an AGM where it is proposed that the current Chairman, Dr Gabriel Sivan, will hold the honorary position of President and I will take over as Chairman.

Herts and Middx – Not currently active

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Leeds - Meetings/Speakers The branch continues to join with Milim at Leeds, which is the Leeds version of Jewish Book Week for Virtual meetings. Milim arrange meetings very frequently and include JHSE in their programme about once a month, although they do not seem to publicise them on the JHSE website. Milim still have mainly Zoom meetings, although recently they have had some in person only meetings.

Liverpool – Ray Morran - We held 6 meetings during that period, one was hybrid, two were in person & three were film documentaries. We have access to a small cinema at our local Jewish care home. Our average attendance is 25.

Our main expense is the use of a room and provision of refreshments at the care home. We make a donation and ensure that we don’t make a loss. One of our speakers travelled from the south. We paid his train fare of £83.

Our hybrid meetings were poorly supported nationally, the most recent had only two watching. Our view is that this format does not work well for either those in the room or watching on Zoom. As far as I can make out, the recordings aren’t available on the website. We have no plans for any further hybrid meetings.

Manchester – The President is still seeking to reactivate the branch, possibly with meetings at the Jewish Museum.

South London – David Rome –.No meetings have been held, but I have started a conversation with Dr Margaret Brearley about re launching the group and will be in touch when I have something concrete to report regarding JHSE affairs.

Sussex – Michael Crook - We held our usual six meetings in late 2023, and the first half of 2024, three of which were hybrid, and three on Zoom only. We began with a Zoom talk from a local speaker on Jewish sailors in Nelson’s Navy, and this was followed by a special meeting ‘Jewish Kyiv and the Cantonists’. This comprised a short film about the Cantonists (Jewish boys kidnapped into the Czars army) in 19[th] century Russia, based on a family history, which was preceded by a talk by the Chairman about Jews in Kyiv in the mid nineteenth century. Two zoom meetings about The Sussex Digital Holocaust Education Project, and Stephen Sondheim followed in January and February.

In April, we were able to secure the exhibition ‘Country Houses, Jewish Homes’ from Oxford University for two days, and Professor Abigail Green then spoke to us at Ralli Hall and on Zoom about the project. Finally, in May, as part of the celebrations of 200 years of the Brighton Hebrew Congregation, a number of JHSE Trustees and others joined us at the historic Middle Street synagogue in Brighton, followed by a short tour of sites in the town with Jewish connections. An afternoon session at the new Jewish hub at BNJC. available on Zoom, heard from the Chairman about the history of the Congregation, and Professor Tony Kushner about other locations of Jewish interest across Sussex in the last 250 years and more.

Planning for the next session has started, unless there are topics or speakers likely to attract significant numbers in person, all talks will be on Zoom only.

Michael Crook, Trustee August 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Report from the Editorial Committee

Since taking over the editorship of Jewish Historical Studies in 2022, the new editors have worked to expand its scope and reach. The new subtitle, A Journal of English-Speaking Jewry , reflects the journal’s broadened horizons, as it now explores and documents the historical experience of Jews across the English-speaking Jewish world, rather than being limiting to the geographic boundaries of England itself.

The first issue under their editorship, Issue 55, was a special issue focused on South African Jewry. It was rich in high quality submissions and was published in January 2024. It explored topics including intersections of racism and antisemitism, the Yiddish press, the political dynamics of Zionist youth movements during apartheid, the cultural and religious evolution of the post-war community, and the origins of the religious revival that transformed South African Jewry. The issue was made up of seven articles, a reflection on the state-of-the-field and seven responses to the state-of-the-field piece, two additional reflection pieces, and seven book reviews.

Examples of article titles include:

The editors are currently working on Issue 56, expected for publication in January 2025. This is a general issue and will contain articles on topics including British Jewish Chaplaincy, Christian relief work in the aftermath of the Holocaust, poverty and welfare among London’s Sephardic community 1762-1802, and Papal Legate in medieval England. There will also be a state-of-the-field piece on Jews and the Caribbean. In addition, there will be a public history reviews section which will become a regular feature of the journal’s offerings in the future.

The editors are simultaneously laying the groundwork for Issue 57 (2026) which will be a special issue on the topic of Jews and the British Empire. Dr Elizabeth Imber (Clark University) has agreed to act as guest-editor for this issue and the Call for Proposals has already yielded a healthy number of responses.

The editors are aware that finances are a concern to the JHSE and have been working with Tony Kushner to explore possible ways in which these can be mitigated. Following a meeting with Taylor & Francis they have concluded that moving to a large academic publisher is not currently feasible. They also explored the possibility of moving to the UCL online system, but this would also not give any financial advantage. Nevertheless, they continue to explore possible alternative pathways and partnerships.

Shirli Gilbert, Co-chair of the Editorial Committee and Advisory Board member: July 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Report from the Awards Committee

The JHSE awards committee have been overseeing the programme for around the past 5 years. It is pleasing to report that the number of applications has been slowly growing, taking off in the last round – 34 applicants applied and overall, the standard was high. The increase can be attributed to three factors – that demand was suppressed during Covid; the growth of work in our field; and better advertising of the scheme.

Funds - A couple of years ago we cut the overall amount we award per annum from £25k to £20k and from a maximum of £5k to a maximum of £4k per successful applicant. In fact, we have distributed less than £20k this past few years. Although it is a fixed amount and will support only a further 3 or 4 awards, we have been in a privileged position of having a separate award (the David Hyman Prize) for work on port Jews up to £5k per successful applicant. So far awards have been given for work on Bristol Jews and Cork Jews for this prize. Risks that the JHSE is no longer able to fund these awards.

Scope - One advantage of having the same team on the awards committee has been to see the trends. We would like, with the approval of the Trustees and the Advisory Committee, to suggest refining the scope of what we will consider or confirming what we are presently prioritising.

i. That preference will be given to early career scholars above those who are wellestablished and might have access to other funding schemes.
ii. That we continue to encourage community history projects, including exhibitions, collections, websites and publications (increasingly our awards have gone to such applications).
iii. For early career scholars (ECRs) and those outside the Higher Education world, we will consider modest help towards publication costs.
iv. That we will consider funding specific research costs for PhD students but will not pay for fees.
v. We will not consider funding research assistants.
vi. We will emphasise further that there should be some public outcome of the awards which will benefit JHSE members (this could be in the form of a lecture, a publication, exhibition etc etc).

Summary : we believe the awards scheme has been a very successful and fruitful one with a range of projects supported which have acknowledged our support. On the one hand it is exactly what the JHSE should be doing and is helping to support community projects and ECRs. On the other, even with prudence from the awards committee (which the above notes on scope will help tighten even further), it is a major annual cost to the JHSE.

Solution? It has potential as a specific fund-raising goal which might be considered.

Tony Kushner, Awards Committee Chair and Trustee - July 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

JHSE Communications Report

Website https://www.jhse.org/

Website content is updated on a regular basis and features news about our forthcoming events as well as prominent requests to donate and join. Members have the option to access their membership status, with the facility to make changes.

Member communications

JHSE members and people who have opted in to the JHSE newsletter via the website receive a monthly email communication from the JHSE President. This contains updates on our events, branches, and general activity as well as general news about Anglo-Jewish history. Newsletter text is posted on the website and is accessed by non-members as well.

Facebook https://www.facebook.com/AngloJewishHistory

The account has nearly 3000 members. Aspects of Jewish history are discussed throughout the year. Promotion of our events on the platform has encouraged people to attend JHSE meetings and talks. There is lively discussion on the platform, particularly related to JHSE talks and the books and authors featured in JHSE events.

Twitter https://twitter.com/JHSEngland

The accounts has nearly 1.9K followers.

Posts about JHSE news, people and events go out on a regular basis. The account also re-posts key information from likeminded organisations such as BIAJS, the Parkes Institute, the British Board of Deputies, Jewish museums of Manchester and London, from major followers involved in Anglo-Jewish history, and news from specialised accounts focusing on history-related subjects such as the British Jews of WW2 and WW1, medieval Jewish history, Jewish social history, European and International Jewish history, and other aspects of Jewish history related to the arts, sports, politics, literature and religious practice.

Posts receive an average of 130 impressions per day and roughly 7% of JHSE-originated posts receive a reaction: a ‘like’, a comment or a re-post.

Michael Schraer and Rachel Frankel, Trustees July 2024

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Administration

KVT Business Care continues to provide us with professional administrative services. A special thank you must go to Sharon Sales whose calm, efficient and caring approach is always appreciated.

Public Benefit

The Trustees declare that they have due regard to the guidance on public benefit issues by the Charity Commission. All Trustees have been provided with the Charity Commission Guidance Notes on Public Benefit and it is the intention to review annually the guidance with respect to our activities.

We maintain that the aims and objectives of the JHSE CIO remain of public benefit. It organises lectures and publishes works on general Jewish history and encourages new research especially regarding the history of the Jews in the British Isles. Where possible we transcribe documents and make documents accessible to members of the public.

Financial Review

The amount awarded for grants to support academic work in various fields of Jewish history continue to exceed investment income from the restricted fund. This is a deliberate policy to invest in the future of Jewish history research.

Trustees' Responsibilities

Charity 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 JHSE CIO and of its financial activities for that period. In preparing those financial statements, the Board of Trustees is required to:

(a) select suitable accounting policies and then apply them consistently;
(b) make judgements and estimates that are reasonable and prudent;
(c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
(d) prepare the financial statements on the going concern basis unless it is appropriate to presume that the JHSE CIO will not continue in business.

The Board of Trustees is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the JHSE CIO and to enable it to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) regulations 2008. The Board of Trustees is responsible for safeguarding the assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

For and on behalf of the board of trustees:

Caroline Maurice

Chair, Board of Trustees Date: 19 October 2024

Independent Examiner's Report

to the Trustees of the

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 14 to 20.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts 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.

Dated: 22 October 2024

K.J. Maggs B.A., F.C.A. Chartered Accountant Spalding

Page 13

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Statement of Financial Activities

for the year ended 31 March 2024

----- Start of picture text -----
Total Total
Unrestricted Restricted 2024 2023
£ £ £ £
INCOME AND ENDOWMENTS FROM:
Donation and Grant income
Donations and legacies 4,702 700 5,402 299
Subscriptions and memberships 17,614 - 17,614 19,008
Trading activities
Income from sale of books and journals 56 - 56 1,861
Charitable activites
Event income 1,031 - 1,031 781
Sundry income - - - 200
Royalties and publications 3,122 - 3,122 3,031
Investment income
Investment income 9,477 3,674 13,151 5,141
TOTAL INCOME 36,002 4,374 40,376 30,321
EXPENDITURE ON:
Charitable activities
Event costs 327 - 327 -
Printing and distribution 1,009 - 1,009 592
Office costs 654 - 654 763
Rent 720 - 720 720
Internet and website costs 3,699 - 3,699 3,187
Website amortisation 241 - 241 -
Awards granted and donations 60 12,770 12,830 19,712
Plaque purchased - 700 700 -
General administration and bookkeeping 8,015 - 8,015 9,148
Support costs
Bank and similar charges 257 - 257 362
Professional fees 160 - 160 107
Consultancy fees - - - 125
Journal editing 11,996 - 11,996 7,912
Independent examination 925 - 925 1,008
TOTAL EXPENDITURE 28,063 13,470 41,533 43,636
Unrealised gains / (losses) from investments 511 2,046 2,557 (3,789)
Realised gains from foreign exchange - - - 61
NET INCOME / (EXPENDITURE) 8,450 (7,050) 1,400 (17,043)
Reconciliation of funds:
Brought forward 32,510 385,259 417,769 434,812
Carried forward 40,960 378,209 419,169 417,769
----- End of picture text -----

The notes on pages 16 to 20 form part of these accounts.

Page 14

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Balance Sheet

At 31 March 2024

----- Start of picture text -----
2024 2023
Note £ £ £ £
NON-CURRENT ASSETS
Intangible Fixed Assets
Website development
Cost 2,412 2,412
Amortisation (241) -
2,171 2,412
Quoted Investments
Unrestricted Fund 2 24,446 23,935
Restricted Fund 2 97,787 95,741
122,233 119,676
124,404 122,088
CURRENT ASSETS
Accrued income 3,051 -
Cash at bank and in hand 292,639 296,581
295,690 296,581
CREDITORS: Amounts falling due
within one year
Sundry creditors and accruals (925) (900)
NET CURRENT ASSETS 294,765 295,681
TOTAL ASSETS LESS LIABILITIES 419,169 417,769
CHARITY FUNDS
Restricted funds 3 378,209 385,259
Unrestricted funds 40,960 32,510
419,169 417,769
----- End of picture text -----

The financial statements on pages 14 to 20 were approved by the Trustees on 19 October 2024 and signed on their behalf by:

Caroline Maurice Honorary Chairman

Ian Cobden Honorary Treasurer

The notes on pages 16 to 20 form part of these accounts.

Page 15

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Notes to the financial statements

for the year ended 31 March 2024

1. Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are set out

The charity is an unincorporated charity registered in England and Wales with the Charity Commission with the registration number 217331. The charity's registered address is Unit 1 Chapleton Lodge, East Winch Road, Blackborough End, Kings Lynn, PE32 1SF.

(a) Basis of preparation of financial statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on an accrual and a going concern basis and are presented in sterling which is the functional currency of the charity.

(b) Income

All income is included on the Statement of Financial Activities when the charity is legally entitled to the income, the amount can be quantified with reasonable accuracy and it is probable it will be received.

(c) Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

(d) Gifts in Kind

Gifts in Kind are brought into the accounts where there is either a reasonable estimate of their fair value to the funds or the amount which is actually realised. Where a value cannot be determined, or a reasonable estimate applied, the gift is not included in the Statement of Financial Activities.

(e) Foreign Currency

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

(f) Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(g) Intangible assets

Intangible assets are amortised on a straight line basis over their useful lives. The useful lives of website development is ten years. Provision is made for any impairment.

Page 16

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Notes to the financial statements (continued)

for the year ended 31 March 2024

1. Accounting Policies (continued)

(h) Investments

Investments are recognised initially at fair value, which is normally the transactions price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains/(losses) in investments’ in the Statement of Financial Activities if their fair value can otherwise be measured reliably.

(i) Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

(k) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(l) Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for the next 12 months from authorising the financial statements.

(m)Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Cut off - The only estimation applied in these accounts regarding cut off is concerning accruals and prepayments where an estimation of the costs relating to the relevant period were applied when relating to a different period.

2. Investments

Investments are now segregated into Unrestricted Fund Investments and Restricted Fund Investments. All are in special charity funds administered by Schroders.

Unrealised investment gains Historical cost at 31 March 2024 Market value at 1 April 2023 Market value at 31 March 2024	£ £ 23,935 23,907 511 - 24,446 25,000 25,000 Unrestricted	Restricted £ £ 95,741 95,625 2,046 97,787 25,000 100,000

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JEWISH HISTORICAL SOCIETY OF ENGLAND CIO Notes to the financial statements (continued)

for the year ended 31 March 2024

3. Restricted Funds

Movement in Resources

2024

Prize Funds Audrey G. Machin Fund Audrey G. Machin Fund Allocation of funds Plaque Fund Unrestricted Funds Restricted Funds Arthur & Jessie Barnett Memorial Fund Stern Family Charitable Trust Fund Stern Family Charitable Trust Fund Gustave Tuck Memorial Fund 2023 2024 Prize Funds Arthur & Jessie Barnett Memorial Fund Gustave Tuck Memorial Fund 2023 Unrestricted Funds Restricted Funds	£ 1,000 15,557 5,000 7,074 356,628 - 385,259 Balance at 1 April 2022 £ - 15,557 5,000 7,074 374,830 402,461 Balance at 1 April 2023	Incoming £ - - - - 3,674 700 4,374 Incoming £ 1,000 - - - 3,521 4,521 Fixed Assets £ 97,787 26,617 124,404 Fixed Assets £ 95,741 26,347 122,088	Outgoing £ - - - - (12,770) (700) (13,470) Outgoing £ - - - - (18,692) (18,692) 280,422 12,217 292,639 £ 289,518 7,063 296,581 Cash at bank and in hand Cash at bank and in hand	Unrealised gains £ £ - 1,000 - 15,557 - 5,000 - 7,074 2,046 349,578 - - 2,046 378,209 Unrealised losses £ £ - 1,000 - 15,557 - 5,000 - 7,074 (3,031) 356,628 (3,031) 385,259 Other net assets Total £ £ - 378,209 (925) 40,960 (925) 419,169 Other net assets Total £ £ - 385,259 (900) 32,510 (900) 417,769 Balance at 31 March 2024 Balance at 31 March 2023

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JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

Notes to the financial statements (continued)

for the year ended 31 March 2024

4. Description of Restricted Funds

The Stern Family Charitable Trust monies were donated initially for the 130th Anniversary celebrations. However, this was felt to be excessive for this purpose and therefore the donors have been approached in order to discuss the use of the funds for the JHSE Journal.

The Gustave Tuck Collection is a collection of silver and other artefacts. Part of the collection is on longterm loan with the Jewish Museum and stored with Queens Fine Art of Wells Street, London. The rest was sold by auction in New York in December 2012. The net sales proceeds have been included in Restricted Funds under the heading of the Gustave Tuck Memorial Fund and part of the funds have been invested with Schroder Unit Trust Ltd. Under Charity Commission guidelines in respect of museum artefacts no value has been attributed to the Collection, and these are consequently not included in the balance sheet. These funds are used to provide grants to individuals carrying out research into areas of Jewish History, particular those related to the United Kingdom.

Sussex Police donated £700 for the acquisition of a plaque. This fund was completely generated and used within the year.

5. Trustee's Remuneration and Expense

No trustee received any remuneration or benefits during the current year or the previous year.

Total expenses as reimbursed for costs of Council Meetings and for visits to branches of £nil were paid to no trustees.

The charity is controlled by the trustees as a body and no individual does or could exert control.

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JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

for the year ended 31 March 2024

Notes to the financial statements (continued)

6. Statement of Financial Activities - Fund Comparatives

INCOME AND ENDOWMENTS FROM: Donation and Grant income Donations Subscriptions, donations and legacies Trading activities Income from sale of books and journals Charitable activities Event income Sundry income Royalties Investment income Investment income TOTAL INCOME EXPENDITURE ON: Charitable activities Printing and distribution Office costs Rent Internet/website costs Awards granted General administration and bookkeeping Support costs Bank charges Consultancy fees Journal editing Independent examination TOTAL EXPENDITURE Unrealised losses from investments Unrealised gains from foreign exchange NET INCOME / (EXPENDITURE) Funds brought forward Funds carried forward	Unrestricted Funds £ 299 18,008 1,861 781 200 3,031 1,620 25,800 592 763 720 3,187 1,020 9,148 362 125 7,912 1,008 24,944 (758) 61 159 32,351 32,510	Restricted Funds £ - 1,000 - - - - 3,521 4,521 - - - - 18,692 - - - - - 18,692 (3,031) - (17,202) 402,461 385,259	Total 2023 £ 299 19,008 1,861 781 200 3,031 5,141 30,321 592 763 720 3,187 19,712 9,148 362 125 7,912 1,008 43,636 (3,789) 61 (17,043) 434,812 417,769

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Independent Examiner's Report

to the Trustees of the

JEWISH HISTORICAL SOCIETY OF ENGLAND CIO

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 March 2024, which are set out on pages 14 to 20.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts 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.

Dated: 22 October 2024

K.J. Maggs B.A., F.C.A. Chartered Accountant Spalding

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