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2025-07-01-accounts

Charity registration number 1199428 (England and Wales)

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

D B Spitz LLB MA JD S A Adams M A Salberg H Wollman BA BPhil C A Henry C Bronstein

(Appointed 2 April 2025) (Appointed 5 February 2026)

Charity registration

England and Wales

1199428

Principal address

Unit 136 116 Ballards Lane London N3 2DN

Independent examiner

RDP Newmans LLP Lynwood House 373-375 Station Road Harrow Middlesex HA1 2AW

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5 - 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 14

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011, and the Charities Statement of Recommended Practice (FRS 102), effective 1 January 2019.

Objectives and activities

The objective of the charity is to:

The charity's aims are to:

Public benefit:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities include:

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance

The London Centre for the Study of Contemporary Antisemitism (LCSCA) is a registered charity devoted to challenging antisemitism in public life.

During the year, the charity received donations to support its charitable objectives, received royalties from published work and generated income from an event hosted in partnership with Westminster University.

The results for the year are set out in the statement of financial activities on page 6.

Key activities during the year were as follows:

Financial review

The donations received in the year increased to £192,538 (2024: £189,797) while income from charitable activities, which include event ticket sales and payments from organisations for stalls and panels at the conference and events, have increased significantly to £116,734 (2024: £7,810). The increase this year is due to a large international conference that was organised by the charity.

The increase in overall income has increased the level of unrestricted funds available to £230,467 (2024: £165,788), of which no funds relate to restricted funds.

Overall, the charity has a strong financial position, given the increase in cash at bank year on year to £237,417 (2024: £171,788), which is anticipated to support its charitable activities into the subsequent financial year.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management

The London Centre for the Study of Contemporary Antisemitism was constituted on 23 June 2022 as a Charitable Incorporated Organisation under the foundation model and is registered with the Charity Commission under charity number 1199428 and with Companies House under registration number CE029528.

The trustees who served during the year and up to the date of signature of the financial statements were:

D B Spitz LLB MA JD

S A Adams L A Muhlstein BA MSci MA (Resigned 5 April 2025) J Gerber (Resigned 19 November 2025) M A Salberg H Wollman BA BPhil S Eastmond (Resigned 5 March 2025) C A Henry (Appointed 2 April 2025) C Bronstein (Appointed 5 February 2026)

Recruitment and appointment of trustees

Trustees are appointed in accordance with the governing document in place. The charity has the power to appoint additional trustees as it sees fit.

Operations and staffing

The trustees collectively manage the charity and all executive decisions are made by the trustees. There was no trustees' remuneration nor any trustees' expenses during the year.

Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity such as periodic review of management accounts and cash flow. The trustees are satisfied that the systems and procedures in place adequately mitigate any perceived risks.

The trustees' report was approved by the Board of Trustees.

C A Henry Trustee

13 May 2026

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 JUNE 2025

The trustees 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).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and 2022, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

I report to the trustees on my examination of the financial statements of London Centre For The Study Of Contemporary Antisemitism (the charity) for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

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 2011 Act).

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

As permitted by Direction 2, issued by the Charity Commission the firm for which I work has provided the charity with bookkeeping services during the year ended 30 June 2025. As a consequence I have followed the requirement of the FRC’s Ethical Standard when undertaking this assignment.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

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 financial statements to be reached.

David Finn FCA

RDP Newmans LLP Lynwood House 373-375 Station Road Harrow Middlesex HA1 2AW

15 May 2026

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 192,538 189,797
Charitable activities 3 116,734 7,810
Investments 4 424 241
Total income 309,696 197,848
Expenditure on:
Charitable activities 5 244,445 53,695
Total expenditure 244,445 53,695
Net income 65,251 144,153
Other recognised gains and losses:
Other losses 9 (572) -
Net movement in funds 64,679 144,153
Reconciliation of funds:
Fund balances at 1 July 2024 165,788 21,635
Fund balances at 30 June 2025 230,467 165,788

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

BALANCE SHEET

AS AT 30 JUNE 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
13
2025
£
237,417
(7,182)
£
232
230,235
230,467
230,467
230,467
2024
£
171,788
(6,346)
£
346
165,442
165,788
165,788
165,788

The financial statements were approved by the trustees on 13 May 2026

C A Henry Trustee

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

The London Centre for the Study of Contemporary Antisemitism was constituted on 23 June 2022 as a Charitable Incorporated Organisation (CIO) Foundation and is registered with the Charity Commission under charity number 1199428 and with Companies House under CIO number CE029528. The registered office is Unit 136, 116 Ballards Lane, London, N3 2DN.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

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

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

1.5 Expenditure

Costs of generating funds are those costs incurred in attracting and administering voluntary income.

Expenditure on charitable activities include both direct costs and those costs incurred in support of the charitable expenditure.

Other expenditure includes the costs of any legal advice to the trustees on governance or constitutional matters, external accountancy and audit costs.

The charity is not registered for VAT therefore all expenses shown in the Statement of Financial Activities and notes to the accounts are shown as gross (i.e. inclusive of VAT).

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

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

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

Computer equipment 33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

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

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.9 Employee benefits

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

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

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 192,538 189,797
3 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income generated from charitable events 112,206 6,000
Income from publications 4,528 1,810
116,734 7,810

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 424 241

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

5 Expenditure on charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable expenditure
Staff costs 48,500 15,834
Depreciation 114 170
Event costs 91,160 10,476
Computer expenses 2,427 3,535
Printing, postage and stationery 8,595 1,617
Bank charges 2,223 449
Insurance 512 281
Travelling costs 18,982 7,576
Advertising 600 -
Subscriptions 146 -
Sundry 108 -
Freelance writers, publishers and researchers 59,505 10,997
232,872 50,935
Support and governance costs
Audit and accountancy 2,760 2,760
Legal and professional 8,813 -
235,632 53,695
Analysis by fund
Unrestricted funds 244,445 53,695

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
1 1

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
(Continued)
2025
2024
£
£
47,040
15,680
236
36
1,224
118
48,500
15,834
(Continued)
2025
2024
£
£
47,040
15,680
236
36
1,224
118
48,500
15,834
15,834

There were no employees whose annual remuneration was more than £60,000.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Other gains and losses

Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) upon: £ £
Foreign exchange 572 -
10 Tangible fixed assets
Computer
equipment
£
Cost
At 1 July 2024 516
At 30 June 2025 516
Depreciation and impairment
At 1 July 2024 170
Depreciation charged in the year 114
At 30 June 2025 284
Carrying amount
At 30 June 2025 232
At 30 June 2024 346

LONDON CENTRE FOR THE STUDY OF CONTEMPORARY ANTISEMITISM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

11 Creditors: amounts falling due within one year

11
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income
12
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
1,868
2,100
3,214
7,182
2025
£
1,224
2024
£
3,310
-
3,036
6,346
2024
£
118

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include any designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024
Incoming
resources
Resources
expended
Gains and
losses
At
£
£
£
£
General funds
165,788
309,696
(244,445)
(572)
Previous year:
At 1 July 2023
Incoming
resources
Resources
expended
Gains and
losses
At
£
£
£
£
General funds
21,635
197,848
(53,695)
-
30 June
2025
£
230,467
30 June
2024
£
165,788

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).