c/)mM)e1 ffl wnfden¢e The Council of Christians and Jews (Registered Charity No. 238005) Trustees, Report and Financial Statements For the Year Ended 31st March 2022 Registered Office: Faith House 7 Tufton St. Westminster London, SWIP 3QB www.ccJ.org.uk
IN MEMORIAM LC)NINIC) QillOIJXI) All at the Council of Christians and Jews mourn the pa55in8 of our Patron, Her Majesty The Queen, on 8 September 2022. The death of HM The Queen is a 1055 that is keenly felt bv Britain's Christian and Jewish communlties. She has been a beacon of understandin8 and tolerance in British society between different faith and ethnic groups. At CCJ, we were prlvileged to have her a5 our Patron slnce 1952, making us one of the first charities to which Her Majesty pledged her support. Through this role and more widely, she conveyed a deep sense of the importance of interfaith relations, inspired by her own Christian faith. Thisfundamental message wasoften communicated in herchristmas broadcasts, which 50 sincerely conveyed a Christian message and at the same time had a more universal appeal, across the boundaries of faiths and nation5. On the many occasionsthat HM the Queen supported CCJ'S work, she expressed her personal endorsement of endeavours to improve relationships between people of different faiths in her diverse kingdom. Her Majesty generously hosted annual receptions for CCJ Presidents and members in the 19805 and '90s, and was a special guest at CCJ'S 70th anniversary celebration in 2011. All these occasions are remembered wamily by those who attended. We at CCJ are deeply 8rateful to Her Majesty for the service she gave to the people of the United Klngdom and the Commonwealth and particularly to relationships between Jews and Christians. We are confldent that her legacy of faith, duty and hope will inspire all of us to do more to strengthen our country's community offaith5.
Commw¢W THE COUNCIL OF CHRISTIANS AND JEWS CONTENTS Page Legal and adminlstratlve Inforniatlon Trustees, Report Independent Audltorfs Report Statement of Flnanclal Actlvltle5 12 Balance Sheet Notes to the financlal statements 14
Cornnl81 in wnlden¢e THE COUNCIL OF CHRISTIANS AND JEWS LEGAL INFORMATION Patron * Her late Majesty Queen Elizabeth1111926-20221 It Ss with great sadness that the CQI Trustees, staff and members mourn the passing of our patron Her Majesty, Queen Elizabeth. Presldents The Archbishop of Canterbury The Cardinal Archbishop of Westminster The Archbishop of Thyateira and Great Brltain The Moderator of the General Assembly of the Church of Scotland The Free Churches Moderator The Chief Rabbl of the United Hebrew Congregations of the Commonwealth The Senlor Rabbl of Masorti Judaism The Senlor Rabbi of the Movement for Reform Judaism The Senior Rabbi and Chief Executive of Llberal Judaism The Spiritual Head of the Spanlsh and Portuguese Jews, Congregation Vlce Presldents Revd Dr David Coffey Lord Harries of Pentregarth Mr R Stephen Rubin OBE Revd Malcolm WeSsman OBE Mr Henry Grunwald QC Sir fimothy Sainsbury Rt Revd Dr Christopher Herbert Mr Clive Marks OBE FCA Trustees Chair: Rt Revd Dr Michael Ip8rave OBE Vice Chairs: Lord Michael Farmer, Maurice Ostro OBE KFO Hon. Treasurers: Andrew Mainz FCA, Duncan Irvlne Hon. Secretarles: Rabbi David Mason (until March 20211. Fr Patrick Moriarty Zaki Cooper, Lord Howard of Lympne CH PC QC. Vivian Wineman, SrTeresa Brittsin, Tom Daniel, Lord Shinkwin. Rt Revd Sarah Bullock. Susan Nyman (from December 20211 CtrDlrectors.' Georgina Bye {a5 of July 2022} and Revd Dr Nathan Eddy Audltors.. Mazars LLP 6 Sutton Plaza Sutton Court Road Sutton Surrey SMI 4FS Bankets: UnltyTrust Bank plc Nlne Brindley Place Blrmingham BI 2HB Reglstered Offlce: Faith House 7 Tufton St Westminster London, SWIP 3QB
Ccffjmerdal sn ¢wfidwco THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES. REPORT FOR THE YEAR ENDED 31ST MARCH 2022 The Trustees present their report together with the financial statements of the charlty for the year ended 31 March 2022. Reference and adrnln15tratbve details The Council of Christians and Jews I'CCJ" or'the charity"} is an unincorporated trust. registered with the Charity Commission Under charity number 238005, and governed by a constitution adopted on 31 December 1997 and last revised in Nov 2019. The original Council was formally constituted at a meeting of representatives of the Christian and Jewish communities on 20 March 1942. Objectives and Activitie5 The stated objectives of the charfty as set out in the Constitution of the Council of Christians and Jews a- l. To promote religious and cultural unfler5tandin8 between Christian and Jewish communities; 2. To work for the elimination of religious and racial prejudice, hatred and dlscrlmination with particular reference to antisemitism: and 3. To promote religious and racial harmony on the basss of the ethlcal and social teachings common to Judaism and Christianity. How the charlty has worked to achleve these objectives. for the publlc benefft The Trustees express their appreciation to all who helped in CCJ'S work in the year ended 31 March 2022.. all members. stakeholders. employees, and donors. The past year has been a challenge for charitie5 due to the Continuing impact of the pandemic, and we are grateful that we have been able to cor)tinue our work to achieve the objective5 Of the charitv. CCJ'5 Dational programmes focus on 5 areas: l. Dlalogue A successful CQJ Presidents, meetlng was held in person at Lambeth Palace, the first in tsvo years. Several hundred meetings and en8agements held with leader5 in all churches and Jewish or8ani5ations; many behind the scenes. CCJ successfully carried out a year-long Inclusion and Diversity Project to promote understanding and dialogue between Black-majority churches and synagogues. Event speakers over the year included David Lamrny MP and Bishops Lusa Nsenga-Ngoy and Rosemarie Mallett. A major conference for Rabbis and Clergy was held in person and on-line for 100 participants at the Jewish Museum, London. It featured a leading American theologian a5 keynote speaker, leading Jewish educators from Leo Baeck College; Orthodox and Progressive rabbis: and workshops on women in leadership, race, climate crisis, and more. CCJ'S planned15rael-Pale5tine study tour, scheduled for May 2020, was successfully transferred online in Spring 2021, for nearly 30 Jewish and Christian leaders over four days. This year saw the completion of the sixth year of the CCJ Campus Leadership Programme. The programme seeks to identify, train and support students on campuses in the UK to be leaders in interfaith dialogue. This year, the programme worked at the universities of Durham, Oxford. Cambridge, Warwick, Nottingham, and Huddersfield. o The Campus Programme Manager was also instrumental In CCJ speaking out against antisemitism on campus in the past year.
Commerdal kn coDfidence THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2022 A slx-month consultation resulted in CCJ moving the Campus Leadership project to a base at St Peter's Chaplaincy. Manchester. and hiring two new mana8ers to take the project into the future. CCJ'5 core dialogue activities continued in the 27 local branches across the country. Approximately 1,300 members attend activities throughout the year in communities up and down the UK. CCJ'S award-winning magazine Common Ground thls year featured artlcles by esteemed theologian Juergen Moltmann as well as reflertions on race, South African Jewry. and more. CCJ Branch leaders mel nearly monthly to share best practice and focus on challenges and OL)L)ortunities together. A new conference for students on faith, Identity, and protected characteristics was held in June 2021 at St Ethelburga's Centre for Peace and Reconciliation. The conference brought together Jewish and Christian students to discu55 antisemitism, Jewish perspectives on diversifying leadership, race, ethnicity, gender, and other protected characteristics in order to education about discrimination and hate crime. The culmlnation of a yearfs worth of work, the conference also featured leadin8 charities like the Union of Jewish Students and the Student Chrlstlan Movement, and many more. CCJ successfully searched for, and hired, a Jewish Co-Dlrector, Georglna Bye, to partner with its current Christian Co-Director. The co-director management model is a first for CCJ. Georgina Bye has been recognised a5 one of the '40 under 40, in the Jewish News and has successfully helped developed the charity Mitzvah Day Into a leadlng Interfaith organlsatlon. CCJ Director helped launch a new book on Jewlsh-musllm dlalogue at a Manchester fair. 2. Educatlon CO is the UK leader in grass-roots and fomial Jewish-chrlstian education, teachlng at theologlcal Colleges, centres of Jewish learnin8, synagogues and churches. and at Limmud. one of the largest Jewish cultural festivals in the world. In these settings, and beyond. we taught on antisemitism. blblical Interpretation, and approaches to other falths In the Talmud. High-level Zoom events were held for hundreds of participants with leading authors and scholars such as Amy-jill Levine and John Barton. Rabbi David Mason, Rabbi of Mu5well Hill United Synagogue, acted as a consultant for CCJ for series of events including the preparation for our Poland tour for senior leaders. CCJ concluded the Generous Orthodoxy Project for St Mellitus Theological College, London, one of the largest theological colleges in the country. The projert explored how Christian theology can be orthodox yet also inclusive, and featured a lecture Series Wlth leading American and British theologian5; a colloquium; and book published in August 2021 edited jointly by Co-Director Nathan Eddy and Graham Tomlin. Several of the book chapters and lectures focused on Jewish- Christian relations. CCJ'S flagship seminar for Christian leaders at the International School for Holocaust Studies at Yad Vashem was held in-person for eight days in February 2022. Our annual Holocaust Memorial Day resource for churches was used widely, and our Yad Vashem alumni a150 Participated in HMD events around the country, reaching tens of thousands of people. CCJ led an intensive training on Jewish-christian relation5 in-person at St Hild Theological Colle8e in Mirfield, West Yorkshi, in February. CCJ continue5 to raise awareness of antisemitism through its 'Still an Issue, campaign and to persecution of Christians in the Middle East through its 'lf Not Now When. initiative.
CommercL41 ID ¢(lkIence THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2022 3. Public engagement through the Bridge Award CCJ'S Bridge Award is given out annually to recogni5e individuals who have built bridges between faith communities. Delayed due to the pandemic in 2020, the award was given out twice In the last year. In June 2021. HRH The Prince of Wales was honoured with the award In a small ceremony at Spencer House, London. In Dec 2021, the former United States Secretary of State Madeleine Albright received the award in a ceremony on Zoom. 4. Soclal Actlon CCJ pursues social artion Initiatives that demonstrate how Jews and Christian5 can practice shareij values for the benefit of wider society. An 'Empty Chairf campaign at Pa55over/Easter 2022 raised awareness about the refugee crisis dlje to the war in Ukraine. We urged people to leave a chair empty at thelr famlly hollday meals to remember those in need. A 'Share the Light, campaign highlighted x)cial justice durin8 the Hanukkah/Advent perlod across our social media. 5. Communlcatlons A newsletter is emailed to more than 3000 membersand stakeholders every Friday. and CQ Is also regularly active on social media. Both our newsletter audience and our social media audience have grown in the year ended 31 March 2022. CCJ staff have been published widely in the Christian and Jewish press throughout the year and have been Inteiewed on radio and television network5. In Autumn 2021, Programme Manager Avlgail Simmonds-Rosten appeared on the BBC Radio 4 show Beyond Belief. Internatlonal Councll of Christlan5 and Jews {ICCJI and other Interfaith Bodles CCJ is a member organisation of the International Council of Christians and Jew5 and the Inter Falth Network IIFNI. CCJ Co-Director Nathan Eddy presented the work of CCJ-UK at the annual Ica conference in June 2021. CCJ Chair Bishop Michael Ip8rave presented a keynote webinar, and CCJ also led two workshops. Covld-19 mltl8atlon In year endlTh8 31 Mar¢h 2022 Due to the Covid 19 pondemic. and particularly the Omicron wave at the start of 2022, a number of Covld mitigation schemes were introduced. prlmarlly related to staff working from home. Careful planning and the support of CCJ staff has helped the charity weather the economic consequences of the pandemic. At the end of the financial year. an office-based working pattern has been re-established. Future oblertlves The Campus Leadership managers. appointed in June 2022, will work across the UK from a Manchester base to identify, train and support students on campuses in the UK to be leaders in interfaith dialogue. Especially through a hire of a new Co-Director, CO wlll reinvigorate and support 5ts membership and the Branches, which carry on the work of CCJ at the local level so well. CCJ will grow its media profile. widen its aLtdience of Jewish and Christian leaders for its programme5. Ca will raise CCJ'S profile in the Jewish world where it Is currently underrepresented. CCJ will run a third Rabbi-clergy ConfenCe In 2023. CCJ will launch a brand-new online Holocaust education serles entttled Witnessing to Memory: Education about the Holocaust In ReliEiOUS Educational Contexts,. Ccj's online and 50cial media presence will continue to grow.
Commerdal In rnnfiden¢fj THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2022 CCJ will continue to stren8then communication and cooperation between the branches and the national office. Publlc Beneflt The Trustee5 confirm that. in maklng declsions about actbvities, they have had due regard to the Charity Commission's public benefit guidance. Structure, govemance and membership CCJ is Roverned bv a Constitution and 15 administered bv a Board of Trustees, ¢omprisinR the Chalr, tsvo Vice-chairs, two Honorary Treasurers and two Honorary Secretaries. In addition, two elected CCJ members are invlted by the Trustees to join the Board of Trustees. The Board of Trustee5 may also appoint other Trustees as they deem expedient. The Co-Dlrectors have responslblllty for the daily management of the charity a5 delegated by the Trustees. The charity is a membership organi5ation. A person is eligible for membership of the Council if he or she subscribes to the purposes of the Council. The property and a55ets of the charity are administered and mana8ed by the Board of Trustees. Changes In Trustees Susan Nyman, a leading figure In the Jewish communlty, has kindly agreed to take over as Jewish Honorary TreaSur afterthe AGM In 2022. At the upcoming AGM in November 2022. fourTrustees will finish their terms of office and step down from the Board: Maurice Ostro. Jewish Vice-chair,. Andrew Mainz, Jewish Honorary Treassjrer; Lord Howard of Lympne, and Zaki Cooper. The Chair would like to thank these esteemed individua15 for the years of seiCe they have given to CCJ and wishes them all the best in their future endeavours. Staff Two new Programme Managers joined CCJ in June and July 2021, re5pertively: and our Operations Manager left in Sprlng 2022. HIS successor began in April 2022. Co-Director, Georgina Bye, started work In July 2022, and two new Campus Leadership Managers started work in August 2022. As of August 2022, the charity employs eight members of staff. Volunteers CCJ'S 27 local branches are each organised by a committee of volunteers. The Operations Manager 5UPPOrts the work of the branch commlttees on a technical level and the joint Honorary Secretaries provide advice and a5SlStance. Senior management staff The Trustees delegate the dlrectlng and operating of the charity to the Co-Director5 on a day-to-day basis. How the charlty Is supported: l. Member5hlp: Individual membership costs £30 a year; Jolnt membership £45- and corporate membership le.g. church or 5ynagoguel £60. 2. Donatlons: The charity benefits from regular and onewoff donations by supporters. Appeals to members were made through CCJ'S annual journal Common Ground. 3. Gift Ald.. Tax on donatlons Is reclaimed under Gift Aid where p055ible. 4. Grants: The charity makes appllcatlons and recelves Erants from trusts and foundations. These include: Sainsbury Family Charitable Trusts, John Mason Trust, Headley Trust, Manchester Balfour Trust, The Prism Charitable TIu5t, The Unite(l Reformed Church, James Leek Trust, Untled Reform
Commerck91 In confid8n¢e THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2022 Church. Stanley Cohen Trust, Davis Foundation, Barbara and Stanley Flnk Foundation, and St Mellitus College Trust. The Trustees record thelr appreciation to all the charitable trusts and foundations that have supported CCJ'S work over the past year. 5. Fundraising artivities: The charlty relles on significant outreach to new and exlsting trusts and foundations as well as individual donors In order to raise funds. Legacles: The Trustees record their grateful thanks to all those who include legacies to the charlty In their wills. During 2021122, the charity ha5 received substantial le8acies which will support its continuing work. Financial Review The financial statements record the financial performance of the charity and have been prepared in accordance with the accounting pollcies and to comply with the charity's constitution and applicable law. CCJ achieved an overall surplus of £126,101 ft)r the year, made up of a surplus on operation5 of £106,453 due to legacies and by a gain on investments of £19.648. The charivs policy continues to be that Income raised from donations. grants and subscrlptlons should cover operating costs in normal time5. The charity is expected to have sufficient financial resources to be able lo contlnue Its operations during 2021122 and beyond. de5Plte the continuing financial impact of the pandemic. The financial results of the year are shown on page5 12 and 13. Although the effect5 of high inflation will lead to increases in the Charity's expenditure, the Trustees believe that the Charity's current financial resources provide sufficient support to allow it to continue with its activities. The Trustees will continue to monitor the Charity's flnancial performance closely and take action as appropriate. The value of its Investments may continue to fluctuate. Re5er¥e5 Policv The policy of the Trustees continues to be to maintain 5ufPicient reserves to enable the charity to continue its operations for at least 12 months and to meet its liabilities. At 31 March 2022, the free reserves were £922,85012021: £752,159) and the trustees consider the level of reseNes to be sufficient. Investment Pollcv The investment policy of the trustee5 is to use professional investment manager5 to invest the reserves of the Charity in appropriate collective investment funds. The performance of these investments is monitored regularly by the trustees. Rlsk Assessment The trustees have a risk management strategy whlch comprlses: A periodic review of the principal risks and uncertainlies that the charity faces and of the procedures in place to minimise and mana8e the potential impact on the charity, should these risks materialise. CCJ has not received any donations or grants from Russian nationals or anyone subject to sanctlons Statement ol Disc105ure to Audftors So far as Trustee5 are aware.. a) There is no relevant audit information of which the Charity's auditors are unaware; and They have taken all the steps that they ought to have taken as Trustees in order to make themselve5 aware of any relevant audit information and to e5tabli5h that the charity's auditors are aware of that information.
Commerrad In confidence THE COUNCIL OF CHRISTIANS AND JEWS TRUSTEES, REPORT FOR THE YEAR ENDED 31$T MARCH 2022 Statement of Trustees, responslbllltles The Trustees are required by charity law to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charlty at the end of the financial year. In preparing the accounts. the Trustees are required to: Confirm that suitable accounting policies have been used and applled consistent. Make judgements and estimates that are reasonable and prudent: Confirm that applicable accounting standards have been followed, subject to any material departu$ disclosed and explained in the accounts: and That the financial statements have been prepared on the going concern basis. The TfllStÈes are also responslble for: Keeyiiig yiuyei dLLUUI)liiig records that disc105e with reasoiiable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 21X)6 and the Charities Act 2011- and Safeguardin8 the assets of the charity and taking reasonable Steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and si8ned on ..-....... on their behalf by: The Rt. Revd Dr Michael Ipgrave OBE Chairman
CommeNxal in confid8nca THE COUNCIL OF CHRISTIANS AND JEWS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS Opinlon We have audited the financial statements of The Council of Chrlstlans and Jews Ithe 'Charitl for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, includin8 a summary of significant accounting policies. The financial reporting framework thot has been applied in their preparation is applicable law and United Kingdom Accountlng standards, Including FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kin8dom Generally Accepted Accounting Practicel. In our opinion. the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2022 and of its income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Charities Act 2011. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI (ISA5 IUKII and applicable law. Our responsibilities under those standards are fijrther descrlbed in the Auditorfs responsibilities for the audlt of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fuffilled our other ethical responsibilltles In accordance with these requirement5. We believe that the audit evidence we have obtained is Sufficient and appropriate to provide a basis for our opinion. Concluslon5 relatlng to golng concern In auditin8 the financial statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements Is approprlate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condition5 that. individually or collectively, may cast Sl8nificant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial Statements are authorlsed for issue. Our responslbllltles and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the Informatlon included in the annual report, other than the financial Statements and our auditor's report thereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audlt of the financial statement5, our responsibility is to read the other Information and. in doing 50. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material mi5Statements, we are required to determine whether there is a material misstatement in the financial statement5 or a material misstatement of the other information. If, based on the work we have performed, we conclude that there 15 a material mi55tatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Commor<a81 In nence THE COUNCIL OF CHRISTIANS AND JEWS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS fvlatters on whlch we are required to report by exceptlon In light of the knowled8e and understarsding of the charity and Its envlronment obtained in the course of the audit, we have not identified material misstatements in the Tru5tee5' Report. We have nothlng to report in respect of the following matters In relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: the intormation given in the h"nanciai statements is Inconslstent in any material respect wilh the Trustee5' Report; or sufficient accounting records have not been kept,. or the financial statements are not in agreement with the accountin8 records- or we have not received all the information and explanations we require for our audit. Respon$lbllltles of Trustees As explained more fully In the trustees, responsibilities statement Set out on page 7, the trustees a responsible for the preparation of the financial statements and for being satisfd that they glve a true and fair view, and for such internal control a5 the trustees determine is necessary to enable the preparation of financial Statements that are free from material misstatement. whether due to fraud or error. In preparin8 the financial statements, the trustees are responsible for assessing the charltls ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the 80in8 concern basis of accounting unless the trustee5 either intend to liquidate the charity or to cease operatlons, or have no realistic alternative but to do so. Audftorfs re5ponslbllltlts for the audlt of the financlal statements We have been appointed as auditor under sertion 144of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or havlng effect thereunder. Our objectives are to obtaln reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but Is not a guarantee that an audlt conducted in accordance wlth ISAS IUKI will always detect a material misststement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the a8gregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. The extent to which our procedures are capable of detecting Irre8ularities. includingfraud 15 detailed below. Irregularities. including fraud, are instances of non<ompliance with laws and regulations. We design procedures in line with our responslbllities, outlined above. to detect material misstatements in respect of irregularities, including fraud. Based on our understandinE of the charity and its industry& we considered that non-compliance with the followin8 law5 and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and anti-money launderin8 regulation. To help us identify instances of non-compllance wlth these laws and regulations. and in Identifying and ssessing the rlsks of material misstatement in respect to non-compliance, our procedure5 included, but were not limited to.. Inquiring of management and. where approprlate, those charged with govemance. as to whether the charlty Is In compliance with laws and regulatlons, and discussing their policies and procedures regarding compliance with laws and re8ulations,' Inspectin8 correspondence. rf any, with relevant licensing or regulatory authorltles,. io
Commerdal In confident• THE COUNCIL OF CHRISTIANS AND JEWS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS Communicating identified law5 and regulations to the engagement team and remaining alert to any indication5 of non-compliance throughout our audit- and Considering the risk of acts by the charity which were contrary to applicable laws and gulatIonS, including fraud. We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation, pension le8islation. the Charitie5 Act 2011 and the Charltles Statement of Recommended Practice. In addition, we evaluated the trustees, and mana8ement's incentives and opportunities for fraudulent manipulation of the financial statement5, including the risk of management override of controls, and determined that the principal risks related to income recognition and significant one-off or unusual transaction5. Our audit procedures In relatlon to fraud included but were not limited to: Making enquiries of the trustees and management on whether they had knowledge of any actual. 5U5pected or alleged fraud; Gaining an understanding of the internal controls established to mitigate risks related to fraud; DisCU5sing amongst the en8a8ement team the risks of fraud- and Addressing the risks of fraud through management override of controls by perfomiing journal entry testing. There are inherent limitations in the audit procedures descrlbed above and the primary responsibility for the preventlon and detectlon of irregularities including fraud re5tS Wlth management. As with any audit. there remoined a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. A further description of our responsibilities for the audit of the financlal statements Is located on the Financial Reportin8 Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditorfs report. Use of the audtt report Thi5 report is made solely to the charity's trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest exlent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charivs trustees as a body, for our audit work, for this report. or for the opinions we have formed. Signed.. Mazars LLP 2022L631GMn Chartered Accountants and Statutory Auditor 6 Sutton Plaza, Sutton Court Road, Sutton. 5urrey, SMI 4FS Date: 11-Nov-2022 Mazar5 LLP is eligible for appolntment as auditor of the charity by virtue of its eligibillty for appointment as auditor of a company under section 1212 of the Companies Act 2006. li
CommerrA81 In othd8nc8 THE COUNCIL OF CHRISTIANS AND JEWS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Note5 Unrestrlcted Restrlcted 2022 2021 Inwne Donations and le8acies Income from investments Income from charitable artivities 3,705 18,317 10,082 6.393 397m8 18,317 13,082 21&982 21,508 3,000 Total income 419,104 9,393 428A97 237.390 Expendlture Expendlture on ralslng fun(ts Expenditure on charitable actlvltles 25,286 217,179 25.286 296,758 33,575 239,D16 79,579 Totsl expendlture 242,465 79,579 322,044 272.591 Net income bOre galns on investments 176,639 170.1861 106A53 135,201) Net 8ains on investments 19,648 19,648 131.667 Net incomellexpenditurel 196,287 170,1861 126,101 96A66 Transfer5 between funds 16 51,7481 51.748 Net movements In funds 144,539 118.4381 126,101 96866 Reconclllatlon of funds Funds brouBht forward 16 849,407 35,366 884,773 788A07 Funds carried forward 16 993,946 16,928 ¥010.874 884.773 There are no recognlsed galns or losses In elther the current or previous year other than those Included In the Statement of Financial ActivltlÈs. All activities relate to continuing operatlons. The notes on pages 14-23 form part of these flnancial statèments. 12
Commertial in THE COUNCIL OF CHRISTIANS AND JEWS BALANCE SHEET AS AT 31 MARCH 2022 Notes 2022 2022 2021 2021 Flxed Assets Tanglble flxed assets Intanglble fixed assets Investments 12a 12b 13 751 37,500 613,773 889 62.500 725,828 652.024 789,217 Current assets Debtors Cash at bank and in hand Branches- cash in hand and at bank 14 296,148 28,034 49,770 373,952 6,993 59,481 47,789 114.263 Current1Sab511tle5 Creditors 15 115,1021 118,7071 Net Current assets 358,850 95,556 Net assets 1,010,874 884,773 Funds Restricted fund5 unstrICted funds 16 16 16,928 993,946 35.366 849,407 Total funds 1,010.874 884.773 The notes on pa8es 14-23 form part of these financial statements. Approved by the Trustees on .... and signed on their behalf by Mr Andrew Malnz FCA: Hon Treasurer Mr Dun¢an ne: Hon Treasurer 13
Commardal In wnfidon¢e THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 l Accountlng pollcles Charity detalls The Council of Christians and Jew5 15 an unincoipLTrratEd chdlity leg15leied in En¥larid drid Wales12380051. The registered office is Falth Hou4e, 7 Tufton St, Westmlnrter, London SWIP 3QB. AccountlnB <onventlon The financlal siatements have been prepared In accordance wlth the Statement of Recommended Pracllce "Accounting and Reportlng by Charities" FR5102. and appllcable Unlted Kingdom accounting Standards. These financial statements have been drawn up on the bases of historlcal cost accountSng and as a 80ing concern. The Trustees deem the going conrn basis appropriate because the charity has sufflclent reserves to fund budgeted programmes for the foreseeable future. Covld 19 Thp Truste and staff of the Charily have taken steps to respond to the flnanclal consequence5 of the Covid 19 pandemlc. As a result, the Trustees consbder there are no materlal uncertainties about the Charlty's ability to contlnue as a goSng concern for at least the twefve months followingthe date on which these flnanclal statements are sign. The finantlal statements have therefore been prepared on the Boing concern ba515. Transltlon to FRS102 The charity has adopted FRS102 51nce the year ended 2016 and the have been no Changes In accounting pollcv. Fund5 Structure Vnrestrlcted funds comprise those funds whlch Trustees are free to use for any purposes In furtheran of the tharitable objects. Re5trlrted funds a funds whlch are to be used In accordance wlth speclfic restrlctlons imposed by the donor. Any deficit arising in a restricted fund will be covered by a transfer from unrestrlded fvnds. Income All income is accounted for In the Statement of Financlal Actlvltles when the charity is legally entltled to the Income, receipt of the income 15 probable and the amount tan be quantlfled wlth reasonable accuracv. For legacles, Income Is recognised when receipt Is probable and can be reliably measured. Donatlons and subscrlptlons are attounted for as they are recelved by the charSty and all other income is crediled to the Statement of Financjal Activitie5 on an accruals basls. Expendlture Liabilities are recognised as expendlture as soon as there 15 a legal or constructive obligation commlttlng the charity to the expenditure. All expenditvre is accounted for on an accruals basis and has been classified under headlng5 that a88regate all costs related to the cate80ry. Cash flow statement No cashflow statement Is prepared a5 the charity qualifies for exemptlon from this requirement under the small entities exemption in FRSIO2. Tax status CCJ is a re81Stered ¢harity and is not subject to corporation tax on its income which 15 applied for charitable activitie5. Irrecoverable VAT is intluded In the category of expenditure for which it was incurred. 14
Ccfflmwclal In confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Accountlng polkle5 Icortlnued) Allocatlon of overhead and support costs Ovèrhèad and support Costs have been allocated between fund generation, charitable actiwties and governan gn the basis of staff tirne Spent on these artivitie5. Costs of ralslny voluntary Income The costs of raising funds consist of staff time and expenses In relatlon to publlclslng and fundraisin8 events held by the ¢harlty- Charftable a¢tlvltles Costs of charitable activities indude grants made and an apportionment of overhead and support costs. Go¥emance costs Governance costs comprlse all costs Involvlng the public accountability of the charity and its cornpliance with regulation and good practice. These cost5 include costs relating to statutory audit and legal fees together with an apportionment of overhead and 5UPPOrt costs. Flxed assets Tan8rble fixed assets a stated at cost less depreciation. As5e15 Costing over £100 are capitalised and depreciation Is provided at rate5 calculated to wrfjte off the c05t less estimated residual value of each asset over its expected useful life, as follows- Fixture5 and ffttinBs- 25% Straight Ilne Computer equipment- 25% strai8ht line IntanÉlble flxed assets Intangiblè fixed assets are thir(i party Costs Incurred to develop a new website. The c05t5 are being amortised equally over 3 years. Opefatlng leases Renials payable undèr opèrating leases are ¢har8ed a8ainst income on a strai8ht line basi5 over the lease term. Investments Investments are Included at thelr market value at the balance sheet date. The statement of financlal attivltles includes the nèt galns and losses arlslng on revaluation and disposals throughout the year. Reallsed galns and losses All galns and losse5 are taken to the statement of financlal actlvities 25 they arlse. Reallsed galns and losses on investments are calculated as thè dlfference between sale5 proceeds and market value at the start of the year (purchase date if later). Unreali5ed 8ains and losses are calculated as the difference between the market value at the start of the year lor purchase date if laterl and at the year end. 8ronthe5 CCJ operates many local voluntary branches, whose activities further the objectives of CCJ. Each branch has its own elected officer5 responslble for organi5ing and runnlng the branch's programme. Branches arrange regular meetlngs. outings. talks and visits to churches and synagogues. Branche5 receive support from the head office and raise funds. Their results ale reported back to head ofFice and consolidated into the charity's accounts on an annual basis. 15
CLYnmwdal In conflden(* THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Penslons The charily operates a defined contribution s¢heme which 15 open to all employees. Contributions are charged to the statement of flnandal actlvlties on an accruals basis and in accordance wlth the rules of the scheme. 2. Deialled Statem•nt of Flnanclal Artl¥itles for 2021 Notes Unre5trlc¢ed Restrfcted 2021 Income Donatlons and legacies Income from investments Income from charitable activltie5 187,622 21,508 25,360 212,982 21.S08 loo Total income 211,930 25,460 237Jg0 ExpeNllture Expendlture on ra151n8 funds Expenditure on charitable actiwtles 33,575 160.073 33.57S 239016 78.943 Total expendlture 193,648 78,943 271591 Net expendlture before losse5 on investments 18,282 153.4831 135,2011 Net gain5 on investments 131.667 iai.667 Net expenditurè 149,949 153,4831 96N66 Transfers between funds 122,2251 22,225 Net movements in fund5 127.724 131,2581 96A66 Reconclliation of funds Funds brought fofward 721,683 66,624 788307 Funds carrled forward 849,407 35.366 884,773 16
Commwd81 in c4Jnfidence THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 J Donatlons and legacles Unrestrlcted Re5trlcted Total 2022 Total 2021 Subscriptions Grants Grants- Furlou8h Donatbons Campalgn Appeals Legacies 29,907 32,644 29,907 39,037 27.912 64.916 8.127 109,349 511 2,167 6.393 41.541 3,160 283,453 41.541 3,160 283,453 390,705 6,393 397,098 212,982 4 Income from Investments Unrestrlcted Restrlcted Total 2022 Total 2021 Dlvidend income 18,317 18,317 21.508 18.317 18.317 21,508 5 Income from charltable actlvltSes Unrestrlrted Re51rkted Total 2022 Totol 2021 Study tours Branch actiwties 8.5LL) 1,582 10,082 8.5th) 4.582 13.082 2,900 Total Income 419,104 9,393 428A97 237,390 17
¢omm6rd81 In confiderK• THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 6 Expendltur¢ on ralslnl fund5 Total 2022 Total 2021 Staff costs Support costs and overheads Ifrom note 81 14,222 li.L 25,286 25,946 7,629 33,575 7 ExpendSture on charitsble a¢tlvltles Unrestrlcted Restrirted Support actlv5tles artlvltles cost5 undertaken undertaken UnrestrScted Support costs Restrlctèd Total 2022 Total 2021 (from Note 81 Ifrom Note 81 Theology advlsorv 8roup Common ground Study tours Branch activities Social action projects Edu¢atlon Dialogue Local prolects Campus Leadership Communications Governance 15.016 11,397 13,503 4,084 1,513 7,566 28.372 15,131 15,131 11,349 15,131 6,053 11,650 68,4S6 16,735 25,876 31,026 27,339 7,658 35,712 39,098 18,192 3.650 40.382 9,321 15,803 43,568 26,092 5.8C 33,851 36.496 12,656 30,627 9.457 1,604 10,745 15,894 12,208 1,605 3,783 20,581 15,131 23,967 10,626 15,131 7,566 94.236 51,208 122,943 28,371 296,758 239,016 *lncluded within govemance 5[$ are audlt fee5 of £9,26412021- £8.8201. 18
Commercibl in Confidence THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Allocation of support costs and overhead5 Staff costs and overheads were allocated betweèn fundraisin8 and supporting charitable activities as shown below. Fundralslng Supportl charltable actlvltles Total Staff costs Ifrorn note 91 Rent, rates and servl¢e charges Insurance Offlce equipment costs Travel Prlntin& postage and stationery Depreciation (from note 12a> AmortisatSon Ifram fflote 12b Legal & Professlonal Costs Other Costs 88,618 23,315 1,191 8,827 201 3,248 287 21,250 88,618 27,429 1,401 10,385 236 3,821 338 25,fy)0 4.114 210 1.558 35 573 51 3,750 773 4,377 5,150 11,064 151,314 162,378 9 Staff Costs 2022 2021 Salarles and wages Social security costs Pension costs Other staff costs- recruitment and temporary staff 172,731 13.224 5,508 18.163 209,626 177,935 13.758 8,046 1,468 201,207 By expendlture category- Project Expenditure Fundraislng Communication Support Costs INote 81 82,819 14,222 23.967 88,618 83,157 25.946 19,054 73.050 209,626 201,207 There were no employees who had emoluments 8reater than £60,000 In the year12021'. nonel The remuneratlon of key management personnel Ioirectorl durlng the year was £51,5C4J12021: £71,348). The average number of employees analysed by function was.. 2022 2021 Fundraising Direct charitable activities Supportlng charltable actiwtie5 19
Crynrnerdal In conflderKe THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 10 Transactlons wlth Trusiees No Trustees received remuneration durin8 the year. Travel expenses amounted to £012021.. £01, therefore none were re4mbursed12021: 01 during the year. During the year £35012021.. £3481 was paid in resped of Trustee5 Indemnity Insurance. Durlng the year, 14 tru5tees12021= 16 trustees) made donations to CU, totalllng £20.28012021'. £51,7501. 11 Penslons Ca has made avallable to employee5 a defined tontrlbutlon pensSon scheme, admlnlstered by National Employment Savings Trust INESTI. The number of employees wlth benefits accrulng under thi5 scheme which Is money purchase Khème Is 512021.. 41. Contributions to the scheme are accounte<l for on an accrua15 basis. The cost to CCJ15 Shown at note 9 above. At the year-end £nil12021.' £nlll was owed to NEST. 12a Tanglble Ilmed assets Furnhure & flttinBS Ctynputer Equlpment 2022 Total At 1° April 2021 Addltlons 4,554 200 13,601 18.155 At 31" March 2022 4,754 13,601 18,355 Accumu1ed deprnclatlon At 15¢ Aprll 2021 Charge for the year 4.535 12,731 290 17,266 338 At 31° March 2022 4,583 13,021 17,604 Net book value At 31 March 2022 171 580 751 At 31 March 2021 19 870 889 20
Commar(ial In ry)nfidenc8 THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12b Imanglble F5xed A$5ets Webslte Webslte De¥elopmenl 2022 Total Cost At I. Aprll 2021 Addltlons 75.0 ?5.L) At 31 March 2022 75,fKK) 75,()00 Amortlsatlon At I. April 2021 Charge for the year 12,500 25.tKK) 12,500 25.000 At31" Marth 2022 37,500 37,500 Net book Value At 31 March 2022 37,500 37,500 At 31 March 2021 62,500 62,500 Included in IntanBible Fixed Assets is a gift In kind wlth a total value of £75,CK)O received In 2021 used to develop CCJ'S new national webslte. This 8ift has been provided by M&C Saat¢hi and was kindly made possible by the Secretary of State for the Home Department. The website 15 now complete and in use. 13 Investments 2022 2021 Balan at l Aprll Addition5 Withdrawals Realised Bains Unrealised Bains/llosse51 725,828 18,317 1150,0201 8,830 10.818 602,663 21,508 130,0101 5.753 125.914 Balance at 31 March 613,773 725,828 Orlglnal cost 482,476 580,418 At 31 March 2022 the Council of Chrlstians and Jews held the followlng Investments representlng more than 5% of its portfolio- 2022 2021 Sarasin & Partners- Sarasln Endowments Fund Class A ACC 599,484 712,584 21
Commordal kn c¥)nftden¢e THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14 Debtors 2022 2021 Le8aae5 receivable Accrued income Prepayment5 281,703 10.981 3,464 6,993 296,148 6,993 Is Crltar$ 2022 zozi Trade credltors Accruals PAYE & NIC 4,426 10,676 1,831 13,332 3,544 15,102 18,707 In¥estment Galns Transfers 16 Funds 2021 Income Expendlture 2022 Restrkted Funds Study Tours Campus Leadership Educatlon North East- Louls Myers Glasgow- Jane Haining Leeds- Holoc3USt Education Totsl Restrlcted Funds 21,438 3,OTrJ 140.0841 135.7121 13,7831 15,646 35,712 390 3,393 6.398 6,398 3,000 7.530 35,366 7.530 16,928 9,393 179,5791 51,748 Unr•slrlcted Funds Head office Branches Revaluation resefve Total Unre5trlrted fvrtds 651,992 33,859 163.556 849,407 417,522 1.582 1240,8611 11,6041 8,830 133.6921 803,791 19921 32,845 10,818 117,0641 157,310 19.648 151,7481 993,946 419,104 1242.4651 Total Funds 884,773 428,497 322,0441 19,648 1.010.874 The Study Tours Fund represents funds provlded to support Study tours and related event5, in particular the regular Yad Vashem seminars to Inforrn Christian clergy aboul the Holocaust. The Yad Vashem seminar resumed in February 2022. However. a webinar was also held for the Study Tour in October 2021. The Campus Leadershlp Programme Is a restrlcted project that en8a8es Chrlstian and Jewish 8roups on campus. There was no Inrne for thi5 fund generated In 2021122. Therefore, all restrlcted expenditure has been matched by a transfer from unrestrlcted funds. We expect to draw funders to this restrlcted programme for the 202V23 period. The Education fund 15 Setup io admlnlster the Generou5 Orthodoxy project and is funded by St. Mellitus. This came to a concluslon in May 2022. The Louls Myers Fund is a restrlcted fund mana8ed by the North East branch to be used locally for educational purposes related to the Holocaust and Israel. The Holocaust Memorial Centre Fund provide5 educatlonal visits for school students from the Leed5 area to the Holocaust Memorial Centre In Northamptonshire. 22
¢ommordal In Ixjnfidan THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 The shortfall of £51.748 In restricted funds was Covered by transfers from unrestrlcted funds. 17 Allocation of a55ets to fund5 Unrestrlcted Restrlrted funds funds Total 2022 Flxed assets Investments Current assets Current liabilities 38,251 613,773 357,024 115,1021 993,946 38,251 613,773 373.952 115.1021 16,928 1,010,874 16,928 18 Related partles CCJ is a member of the International Council of Christian and Jew5 IICCJI whith arts as an umbrella organlsation for 38 national Christian-jewish dialogue organisations worldwide. CCJ is a150 a member of the Inter Faith Network of the iJK. Donations from Trvstee5 during the year amounted to £20.28012021'. £51,750). 19 Operatlng leases CCJ are now located in offices at 7 Tufton Street leased from Faith House. The rent payable 15 £31.5LKJ per annum. The total rentals under operatinB leises, charged as an expense in the Statement of Financial Activities are dlsclosed below.. 2022 2021 Hlre of plant and machlnery Office rent and serw¢e charges 1,311 25.191 705 21.559 Total outstanding commitments at the year end under existln8 lease5 are as follows'.- 2022 2022 2021 2021 Plantand Land and Plantand Land ma¢hlnery bulldln machlnery bulldlngs Leases which expire wlthln I year Leases which expire within 2-5 years 6.389 986 1,184 197 1.182 6,389 2,170 23