**CHARITY REGISTRATION NUMBER: 1201168** 

## **ECOJUDAISM** 

## **UNAUDITED FINANCIAL STATEMENTS** 

**31 DECEMBER 2024** 



## **ECOJUDAISM** 

## **FINANCIAL STATEMENTS** 

## **YEAR ENDED 31 DECEMBER 2024** 

||**PAGE**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Statement of cash flows|**7**|
|Notes to the financial statements|**8**|





**ECOJUDAISM TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 DECEMBER 2024** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered charity name** Ecojudaism **Charity registration number** 1201168 **Principal office** New Burlington House 1075 Finchley Road London NW11 0PU 

## **THE TRUSTEES** 

Mrs A Levitt Mr R Addlestone Mr R Clark Professor D Snower Mrs J Tucker Rabbi M Goldsmith Rabbi T Sakhanovich (Resigned 21 January 2025) Rabbi J Wittenberg Mr S Geall (Appointed 15 July 2024) **Independent Examiner** Dov Harris FCA New Burlington House 1075 Finchley Road LONDON NW11 0PU 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

EcoJudaism is a company limited by guarantee not having a share capital. It is registered with the Charity Commission (Charity Registration Number: 1201168). 

EcoJudaism's governing instruments are its Memorandum and Articles of Association dated 28 November 2022. 

The overall management of the charity is vested in Executive Director, Naomi Verber, who is assisted in her decisions by a Board of trustees who regularly meet to discuss and review the charity's activities. 

**- 1 -** 



## **ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

## **OBJECTIVES AND ACTIVITIES** 

EcoJudaism is a charity leading the UK Jewish community's response to the climate and nature crisis. 

## **Our vision:** 

A thriving world, where environmental responsibility is an integral part of Jewish identity, and Judaism provides a unique inspiration to the global endeavour to protect G-d's world. 

## **Our mission:** 

To educate the Jewish Community and beyond about the climate and biodiversity crisis, and inspire them, through Jewish teachings, to build consensus and commitment to act. 

## **Strategic objectives:** 

1. Inspire - Use the Torah as the inspiration behind our environmental responsibility and EcoJudaism's work. 

2. Act - Do things that reduce emissions and restore nature. 

3. Influence - Join forces with other faith based environmental movements and help our community to protect the environment through our own spheres of influence. 

## **ACHIEVEMENTS AND PERFORMANCE** 

In the period under review EcoJudasim has: 

1. Delivered our Jewish Environmental Education project (JEEP) in 4 Jewish primary schools, reaching over 250 students. 

2. Restored nature in Jewish residential areas through regular tree and hedgerow planting sessions as well as regular river cleans. EcoJudaism supporters also bought 750 trees for a new Woodland Trust forest. 

3. 25 synagogues are actively working on our Sustainability Action Plan to reduce emissions and support nature in synagogue operations. 

4. Held the Jewish community's first Eco Vigil at Westminster over COP 29 and have supported a number of national climate events throughout the year, to bring the Jewish perspective to the global climate movement. 

5. Created an online Jewish environmental education course for Rabbinic leaders, launching in August 2025. 

6. Held fundraising activities throughout the year to arrange future funding for the charity. 

## **FINANCIAL REVIEW** 

## **General** 

The net results for the year show an overall net expenditure of £12,942. As at 31 December 2024, the charity had accumulated unrestricted funds of £62,516 and accumulated restricted funds of £8,483. 

**- 2 -** 



Docusign Envelope ID.. 794DBFD6-D10748E9-9F68-52DA3DE86669
ECOJUDAISM
TRUSTEES, ANNUAL REPORT (tvlJliJruÉdJ
YEAR ENDED 31 DECEMBER 2024
PLANS FOR FUTURE PERIODS
EcoJudaism's has thc following stratcgic objcctivcs for thc ncxt 5 ycars..
l. Educatc Jcwi5h leadcrs and children about thc climat¢ nature crisi5 how to rc5pond.
2. Restore nature in local Jewish residential areas.
3. Take the Jewish voice for the environment out to global climate movement and use our own spheres
of intluence to further that voice.
Thc trustces, annual report was approvcd on 04 September 2025 and signcd on behalf of the board of
trustees by..
Sb3Mdtsy'.
592E401779F94BF
Mrs A Levitt
Trustee

Docusign Envelope ID.. B6D983AD-ADC64659-ABAD43BF338AC93E
ECOJUDAISM
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECOJUDAISM
YEAR ENDED 31 DECEMBER 2024
I report to the tNqtees on my examination of the financial qtatements of Ecojudaism ('the charity,) for
the year ended 31 December 2024.
RESPONSIBILITIES ATr4D BASIS OF REPORT
As the ttuslees of the Lharity you ￿¢ responsible foi the pieparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Act.).
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 14515)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confinn 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
Acl; or
the financial statements do not accord with those records; or
the financial statement8 do not comply with the applicable requirements concerning the fom)
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
considcred as part of an indepcndcnt cxamination.
I have no Loneerns and have eome across no other matters in connection with the examination to which
attention should be drawn in this repoff in order lo enable a proper understanding of the accounts to be
reached.
S*Mdty.
FA42AB
arris
Independent Examiner
New Burlington House
1075 Finchley Road
LONDON
NWI I OPU
04 September 2025

## **ECOJUDAISM** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **YEAR ENDED 31 DECEMBER 2024** 

||||||Period from|
|---|---|---|---|---|---|
||||||28 Nov 22 to|
|||**Year to** **31 Dec 24**|||31 Dec 23|
|||Unrestricted|Restricted|||
|||funds|funds**Total funds**||Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|81,517|8,483|90,000|149,481|
|||-------------------------------|--------------------------|-------------------------------|-------------------------------------|
|**Total income**||81,517|8,483|90,000|149,481|
|||===============================|==========================|===============================|=====================================|
|**Expenditure**||||||
|Expenditure on charitable activities|**5,6**|(52,942)|(50,000)|(102,942)|<br>(65,540)|
|||-------------------------------|-------------------------------|-------------------------------------|-------------------------------------|
|**Total expenditure**||(52,942)|(50,000)|(102,942)|<br>(65,540)|
|||===============================|===============================|=====================================|=====================================|
|||-------------------------------|-------------------------------|-------------------------------------|-------------------------------------|
|**Net (expenditure)/income and net**||||||
|**movement in funds**||28,575|(41,517)|(12,942)|<br>83,941|
|||===============================|===============================|=====================================|=====================================|
|**Reconciliation of funds**||||||
|Total funds brought forward||33,941|50,000|83,941|–|
|||-------------------------------|-------------------------------|-------------------------------------|-------------------------------------|
|**Total funds carried forward**||62,516|8,483|70,999|83,941|
|||===============================|===============================|=====================================|=====================================|



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

**The notes on pages 8 to 14 form part of these financial statements.** 

**- 5 -** 



Docusign Envelope ID.. 794DBFD6-D10748E9-9F68-52DA3DE86669
ECOJUDAISM
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Intangiblc dsscts
CURRENT ASSETS
Cash at bank and in hand
li
1,193
1,591
71,406
82,750
CREDITORS: amounts falling due
Ii'ithin one )ear
12
(1,600)
(400)
NET CURRENT ASSETS
69.806
82,350
TOTAL ASSETS LESS CURRENT
LIABILITIES
70,999
83,941
NET ASSETS
70,999
83,941
FUNDS OF THE CHARITY
Restricted funds
Unre.qtricted funds
8,483
62,516
50,000
33,941
Total charity funds
13
70,999
83,941
Thcsc financial statcmcnts were approved by Ihc board of trustees and authoriscd for issuc on 04
September 2025, and aTe signed on behalf of the board by..
S*Mdtsy.'
B92E4QtF79F94BF
Mrs A Levitt
Trustcc
The notes pages 8 to 14 (orm part of these flnanclal statemenrs.

## **ECOJUDAISM** 

## **STATEMENT OF CASH FLOWS** 

## **YEAR ENDED 31 DECEMBER 2024** 

|**YEAR ENDED 31 DECEMBER 2024**|||
|---|---|---|
||**2024**|2023|
||**£**|£|
|**CASH FLOWS FROM OPERATING ACTIVITIES**|||
|Net (expenditure)/income|(12,942)|83,941|
|_Adjustments for:_|||
|Amortisation of intangible assets|398|530|
|Accrued expenses|1,200|400|
||-------------------------------|-------------------------------|
|Cash generated from operations|(11,344)|84,871|
||-------------------------------|-------------------------------|
|Net cash (used in)/from operating activities|(11,344)|84,871|
||===============================|===============================|
|**CASH FLOWS FROM INVESTING ACTIVITIES**|||
|Purchase of intangible assets|–|(2,121)|
||-------------------------------|-------------------------------|
|Net cash used in investing activities|–|(2,121)|
||===============================|===============================|
|**NET (DECREASE)/INCREASE IN CASH AND CASH**|||
|**EQUIVALENTS**|(11,344)|82,750|
|**CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR**|82,750|–|
||-------------------------------|-------------------------------|
|**CASH AND CASH EQUIVALENTS AT END OF YEAR**|71,406|82,750|
||===============================|===============================|



**The notes on pages 8 to 14 form part of these financial statements.** 

**- 7 -** 



**ECOJUDAISM** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 31 DECEMBER 2024** 

## **1. GENERAL INFORMATION** 

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

## **2. STATEMENT OF COMPLIANCE** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. ACCOUNTING POLICIES** 

## **Basis of preparation** 

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

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

## **Going concern** 

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

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

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. 

## **Fund accounting** 

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

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

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

**- 8 -** 



**ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

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

## **Incoming resources** 

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

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

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

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **Resources expended** 

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

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

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

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

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

## **Intangible assets** 

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.  Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. 

**- 9 -** 



**ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

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

## **Intangible assets** _**(continued)**_ 

Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably. 

## **Amortisation** 

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: 

Website - 25% reducing balance 

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. 

## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. 

## **Financial instruments** 

Financial Instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of the liabilities. 

## **4. DONATIONS AND LEGACIES** 

|**DONATIONS AND LEGACIES**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|**DONATIONS**||||
|Donations|81,517|8,483|90,000|
||===============================|==========================|===============================|



**- 10 -** 



## **ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

## **4. DONATIONS AND LEGACIES** _**(continued)**_ 

||Unrestricted|Restricted|Total Funds|
|---|---|---|---|
||Funds|Funds|2023|
||£|£|£|
|**DONATIONS**||||
|Donations|99,481|50,000|149,481|
||===============================|===============================|=====================================|
|**EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE**||||
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|Direct costs|49,464|50,000|99,464|
|Support costs|3,478|–|3,478|
||-------------------------------|-------------------------------|-------------------------------------|
||52,942|50,000|102,942|
||===============================|===============================|=====================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2023|
||£|£|£|
|Direct costs|63,258|–|63,258|
|Support costs|2,282|–|2,282|
||-------------------------------|----------------|-------------------------------|
||65,540<br>===============================|–<br>================|65,540<br>===============================|



## **5. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE** 

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

||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly Support costs||**2024**|2023|
||£|£|**£**|£|
|Direct costs|99,464|–|99,464|63,258|
|Governance costs|–|3,478|3,478|2,282|
||-------------------------------|--------------------------|-------------------------------------|-------------------------------|
||99,464|3,478|102,942|65,540|
||===============================|==========================|=====================================|===============================|
|**NET (EXPENDITURE)/INCOME**|||||
|Net (expenditure)/income is stated after|charging/(crediting):||||
||||**2024**|2023|
||||**£**|£|
|Amortisation of intangible assets|||398|530|
||||================|================|
|**INDEPENDENT EXAMINATION FEES**|||||
|||||Period from|
||||**Year to**|28 Nov 22 to|
||||**31 Dec 24**|31 Dec 23|
||||**£**|£|
|Fees payable to the independent examiner for:|||||
|Independent examination of the financial statements|||960|960|
||||================|================|



## **7. NET (EXPENDITURE)/INCOME** 

## **8. INDEPENDENT EXAMINATION FEES** 

**- 11 -** 



## **ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

## **9. STAFF COSTS** 

The total staff costs and employee benefits for the reporting period are analysed as follows: 

|||Period from|
|---|---|---|
||**Year to**|28 Nov 22 to|
||**31 Dec 24**|31 Dec 23|
||**£**|£|
|Wages and salaries|58,506|35,681|
||===============================|===============================|
|The average head count of employees during the year was 3 (2023: 1). The average number of full-|||
|time equivalent employees during the year is analysed as follows:|||
||**2024**|2023|
||**No.**|No.|
|Number of management staff|3|1|
||================|================|



The average head count of employees during the year was 3 (2023: 1). The average number of fulltime equivalent employees during the year is analysed as follows: 

No employee received employee benefits of more than £60,000 during the year (2023: Nil). 

## **10. TRUSTEE REMUNERATION AND EXPENSES** 

No trustee received any remuneration during the period.  The charity did not meet any individual expenses incurred by the trustees for services provided to the charity. 

## **11. INTANGIBLE ASSETS** 

|**INTANGIBLE ASSETS**|||
|---|---|---|
|||**Website**|
|||**£**|
|**Cost**|||
|**At 1 January 2024 and 31 December 2024**||2,121|
|||==========================|
|**Amortisation**|||
|At 1 January 2024||530|
|Charge for the year||398|
|||--------------------------|
|**At 31 December 2024**||928|
|||==========================|
|**Carrying amount**|||
|**At 31 December 2024**||1,193|
|||==========================|
|At 31 December 2023||1,591|
|||==========================|
|**CREDITORS:** **amounts falling due within one year**|||
||**2024**|2023|
||**£**|£|
|Accruals and deferred income|1,600|400|
||==========================|================|



## **12. CREDITORS: amounts falling due within one year** 

**- 12 -** 



## **ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

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

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At**|
|1|January|||**31 December**||
||2024|Income|Expenditure||**2024**|
||£|£|£||£|
|General funds|33,941|81,517|(52,942)||62,516|
||===============================|===============================|===============================||===============================|
||At||||At|
|28 November||||31|December|
||2022|Income|Expenditure||2023|
||£|£|£||£|
|General funds|–|99,481|(65,540)||33,941|
||================|===============================|===============================||===============================|
|**Restricted funds**||||||
||At||||**At**|
|1|January|||**31 December**||
||2024|Income|Expenditure||**2024**|
||£|£|£||£|
|Restricted Fund|50,000|8,483|(50,000)||8,483|
||===============================|==========================|===============================||==========================|
||At||||At|
|28 November||||31|December|
||2022|Income|Expenditure||2023|
||£|£|£||£|
|Restricted Fund|–|50,000|–||50,000|
||================|===============================|================||===============================|
|**ANALYSIS OF NET ASSETS BETWEEN FUNDS**||||||
||||Unrestricted|**Total Funds**||
||||Funds||**2024**|
||||£||**£**|
|Intangible assets|||1,193||1,193|
|Current assets|||71,406||71,406|
|Creditors less than 1 year|||(1,600)||(1,600)|
||||-------------------------------||-------------------------------|
|**Net assets**|||70,999||70,999|
||||===============================||===============================|
||||Unrestricted|Total Funds||
||||Funds||2023|
||||£||£|
|Intangible assets|||1,591||1,591|
|Current assets|||82,750||82,750|
|Creditors less than 1 year|||(400)||(400)|
||||-------------------------------||-------------------------------|
|**Net assets**|||83,941||83,941|
||||===============================||===============================|



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

**- 13 -** 



## **ECOJUDAISM** 

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

## **YEAR ENDED 31 DECEMBER 2024** 

## **15. ANALYSIS OF CHANGES IN NET DEBT** 

|||At||**At**|
|---|---|---|---|---|
||1|Jan 2024|Cash flows|**31 Dec 2024**|
|||£|£|**£**|
|Cash at bank and in hand||82,750|(11,344)|<br>71,406|
|||===============================|===============================|===============================|



## **16. RELATED PARTIES** 

Donations totalling £6,333 were received from the trustees or entities connected with the trustees. No conditions were attached to any of these donations. 

**- 14 -**