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2025-12-31-accounts

CHARITY REGISTRATION NUMBER: 1201168

ECOJUDAISM

UNAUDITED FINANCIAL STATEMENTS

31 DECEMBER 2025

ECOJUDAISM

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

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 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

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 (Resigned 26 March 2026) Mr R Addlestone Mr R Clark (Resigned 26 March 2026) Professor D Snower (Resigned 26 March 2026) Mrs J Tucker (Resigned 26 March 2026) Rabbi M Goldsmith Rabbi T Sakhanovich (Resigned 21 January 2025) Rabbi J Wittenberg Mr S Geall Mr L Scher (Appointed 16 September 2025) Independent Examiner Dov Harris FCA New Burlington House 1075 Finchley Road LONDON NW11 0PU

STRUCTURE, GOVERNANCE AND MANAGEMENT

EcoJudaism is a Charitable Incorporated Organisation. 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.

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ECOJUDAISM

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2025

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 25 Jewish primary schools, reaching over 1,000 students.

  2. Restored nature in predominantly Jewish residential areas through regular tree and hedgerow planting sessions as well as regular river cleans. We have planned and fundraised to transform the Brent Cross flyover area into a Rain Garden to reduce flooding and pollution.

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

  4. Taken the Jewish voice to the international climate stage: Held the second Jewish community's Eco Vigil at Westminster over COP30, attended COP30 as part of an interfaith delegation and was the only Jewish organization represented that the world's first Fossil Fuel Non-Proliferation Conference. Supported and actively engaged in a number of national climate events throughout the year, including the Vatican's Rising Hope conference, London Climate Action Week and the Women, Faith, Climate Network to bring the Jewish perspective to the global climate movement.

  5. 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 income of £160,087. As at 31 December 2025, the charity had accumulated unrestricted funds of £231,086.

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Docusign Envelope ID.. 45DC5D5E48B84072-8037-2D2DOC36823D ECOJUDAISM TRUSTEES, ANNUAL REPORT (¢uliliJruÉdJ YEAR ENDED 31 DECEMBER 2025 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¢ and 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 ttustccs, annual report was approved on 24 July 2026 and signed on bchalf of the Board of Trustecs by.. S*n•d by.. 4F3BFE8F8400I9C.. Mr R Addlestone Chair ot Trustees

Docusign Envelope ID.. 496CA91D-8E40-8585-8094-09E28E48DD14 ECOJUDAISM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECOJUDAISM YEAR ENDED 31 DECEMBER 2025 I report to the tNqtees on my examination of the financial statements of Ecojudaism ('the charity,) for the year ended 31 December 2025. RESPONSIBILITIES ATr4D BASIS OF REPORT As the ttuslees of the Lharity you are responsible for thc preparation of the fLnallLial statemcnts 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 Sin¢e the ¢harity's gross in¢ome ex¢eeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a mcmber of the tnstitute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies. I havc completed my examination. I confiTm that no matellal mattcrs have come to my attention in connection with the examiiialioii giving me cause lo believe that iii ￿lY material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial stalcmcnts do not accord with thosc rccords; 01 the financial statements do not comply with the applicable requirements concerning the forn) and conlenl of accounts sel out in the Charities (Aceounts and Reports) Regulations 2008 otlier than any requirement that the ac¢ounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I havc no conccrns and havc con]c across no othcr mattcrs in conncction with thc cxamination to which attcntion should bc dL7wn in this rcport in ordcr to cnablc a propcr undcrstanding of thc accounts to bc leached. s￿mdbY.. A42482 arris Independent Examiner New Burlington House 1075 Finchley Road LONDON NWI I OPU 24 July 2026

ECOJUDAISM

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 260,032 24,000 284,032 90,000
Investment income 5 126 – 126 –
------------------------------------- ------------------------------- ------------------------------------- -------------------------------
Total income 260,158 24,000 284,158 90,000
===================================== =============================== ===================================== ===============================
Expenditure
Expenditure on charitable activities 6,7 (91,588) (32,483) (124,071) (102,942)
------------------------------------- ------------------------------- ------------------------------------- -------------------------------------
Total expenditure (91,588) (32,483) (124,071) (102,942)
===================================== =============================== ===================================== =====================================
------------------------------------- ------------------------------- ------------------------------------- -------------------------------------
Net income/(expenditure) and net
movement in funds 168,570 (8,483) 160,087 (12,942)
===================================== =============================== ===================================== =====================================
Reconciliation of funds
Total funds brought forward 62,516 8,483 70,999 83,941
------------------------------------- ------------------------------- ------------------------------------- -------------------------------------
Total funds carried forward 231,086 – 231,086 70,999
===================================== =============================== ===================================== =====================================

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.

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Docusign Envelope ID.. 45DC5D5E48B84072-8037-2D2DOC36823D ECOJUDAISM ST ATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025 2025 2024 FIXED ASSETS Intangible assets CURREiYT ASSETS Debtors Cash al bank and iii hand 12 895 1,193 13 500 231,570 71,406 232,070 71,406 CREDITORS: amounts falling due Ivithin one year 14 {1,879) (1,600) NET CURRENT ASSETS 230,191 69,806 TOTAL ASSETS LESS CURRENT LIABILITIES 231,086 70,999 NET ASSETS 231,086 70,999 FUNDS OF THE CIL4RITY Rcstrictcd tunds Unr¢5triLted funds 8,483 62,516 231,086 Total eharity funds 16 231,086 70,999 Thcsc financial 51alemcnts wcrc approved by the board of trustees and authoriscd for issuc on 24 July 2026, and are signed on behalf of the board by: $*n•d by.. 4F3BFEBF840049C Mr R Addlestone Chair of Trustecs The notes on p2¥e5 11 to 14 form part of these financial St￿tements.

ECOJUDAISM

STATEMENT OF CASH FLOWS

YEAR ENDED 31 DECEMBER 2025

YEAR ENDED 31 DECEMBER 2025
2025 2024
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net income/(expenditure) 160,087 (12,942)
Adjustments for:
Amortisation of intangible assets 298 398
Other interest receivable and similar income (126) –
Accrued expenses 200 1,200
Changes in:
Trade and other debtors (500) –
Trade and other creditors 79 –
------------------------------------- -------------------------------
Cash generated from operations 160,038 (11,344)
Interest received 126 –
------------------------------------- -------------------------------
Net cash from/(used in) operating activities 160,164 (11,344)
===================================== ===============================
NET INCREASE/(DECREASE) IN CASH AND CASH
EQUIVALENTS 160,164 (11,344)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR 71,406 82,750
------------------------------------- -------------------------------
CASH AND CASH EQUIVALENTS AT END OF YEAR 231,570 71,406
===================================== ===============================

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

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

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.

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

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:

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:

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.

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

4. DONATIONS AND LEGACIES

4. DONATIONS AND LEGACIES
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
DONATIONS
Donations 242,425 24,000 266,425
Events and membership 8,804 – 8,804
Gift Aid receivable 8,803 – 8,803
------------------------------------- ------------------------------- -------------------------------------
260,032 24,000 284,032
===================================== =============================== =====================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
DONATIONS
Donations 81,517 8,483 90,000
Events and membership – – –
Gift Aid receivable – – –
------------------------------- -------------------------- -------------------------------
81,517 8,483 90,000
=============================== ========================== ===============================
5. INVESTMENT INCOME
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 126 126 – –
================ ================ ================ ================
6. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Direct costs 85,524 32,483 118,007
Support costs 6,064 – 6,064
------------------------------- ------------------------------- -------------------------------------
91,588 32,483 124,071
=============================== =============================== =====================================
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
=============================== =============================== =====================================

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

7. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Direct costs 118,007 – 118,007 99,464
Governance costs – 6,064 6,064 3,478
------------------------------------- -------------------------- ------------------------------------- -------------------------------------
118,007 6,064 124,071 102,942
===================================== ========================== ===================================== =====================================
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Amortisation of intangible assets 298 398
================ ================
INDEPENDENT EXAMINATION FEES
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 960
================
960
================

8. NET INCOME/(EXPENDITURE)

9. INDEPENDENT EXAMINATION FEES

10. STAFF COSTS

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

2025 2024
£ £
Wages and salaries 64,989 58,506
Social security costs 8,915 –
Employer contributions to pension plans 4,091 –
------------------------------- -------------------------------
77,995 58,506
=============================== ===============================

The average head count of employees during the year was 3 (2024: 3). The average number of fulltime equivalent employees during the year is analysed as follows:

2025 2024
No. No.
Number of management staff 3 3
================ ================

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

11. 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.

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

12. INTANGIBLE ASSETS

12. INTANGIBLE ASSETS
Website
£
Cost
At 1 January 2025 and 31 December 2025 2,121
==========================
Amortisation
At 1 January 2025 928
Charge for the year 298
--------------------------
At 31 December 2025 1,226
==========================
Carrying amount
At 31 December 2025 895
==========================
At 31 December 2024 1,193
==========================
13. DEBTORS
2025 2024
£ £
Trade debtors 500 –
================ ================
14. CREDITORS: amounts falling due within one year
2025 2024
£ £
Trade creditors 79 –
Accruals and deferred income 1,800 1,600
-------------------------- --------------------------
1,879 1,600
========================== ==========================

15. PENSIONS AND OTHER POST RETIREMENT BENEFITS

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £4,091 (2024: £Nil).

16. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
At At
1 January 31 December
2025 Income Expenditure 2025
£ £ £ £
General funds 62,516 260,158 (91,588) 231,086
=============================== ===================================== =============================== =====================================
At At
1 January 31 December
2024 Income Expenditure 2024
£ £ £ £
General funds 33,941 81,517 (52,942) 62,516
=============================== =============================== =============================== ===============================

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ECOJUDAISM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2025

16. ANALYSIS OF CHARITABLE FUNDS (continued)

Restricted funds

Restricted funds
At At
1 January 31 December
2025 Income Expenditure 2025
£ £ £ £
Restricted Fund 8,483 24,000 (32,483)
–
========================== =============================== =============================== ================
At At
1 January 31 December
2024 Income Expenditure 2024
£ £ £ £
Restricted Fund 50,000 8,483 (50,000)
8,483
=============================== ========================== =============================== ==========================
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Intangible assets 895 – 895
Current assets 232,070 – 232,070
Creditors less than 1 year (1,879) – (1,879)
------------------------------------- ---------------- -------------------------------------
Net assets 231,086 – 231,086
===================================== ================ =====================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Intangible assets 1,193 – 1,193
Current assets 62,923 8,483 71,406
Creditors less than 1 year (1,600) – (1,600)
------------------------------- -------------------------- -------------------------------
Net assets 62,516 8,483 70,999
18. ANALYSIS OF CHANGES IN NET DEBT
At At
1 Jan 2025 Cash flows 31 Dec 2025
£ £ £
Cash at bank and in hand 71,406 160,164 231,570
=============================== ===================================== =====================================
19. RELATED PARTIES

Donations totalling £23,075 were received from the trustees or entities connected with the trustees. No conditions were attached to any of these donations.

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