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2023-03-31-accounts

Commercial in confidence

The Council of Christians and Jews

(Registered Charity No. 238005)

For the Year Ended 31st March 2023

www.ccj.org.uk

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

CONTENTS

Page
Legal and administrative information 2
3
Independent Examiner 12
Statement of Financial Activities 14
Balance Sheet 15
Notes to the financial statements 16

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

LEGAL AND ADMINISTRATIVE INFORMATION

Patron

Her late Majesty Queen Elizabeth II (1926-2022)

It is with great sadness that the CCJ Trustees, staff and members mourn the passing of our Patron.

Presidents

The Archbishop of Canterbury The Cardinal Archbishop of Westminster The Archbishop of Thyateira and Great Britain The Moderator of the General Assembly of the Church of Scotland The Free Churches Moderator

The Chief Rabbi of the United Hebrew Congregations of the Commonwealth The Senior Rabbi of Masorti Judaism The Chief Executive Reform Judaism The Chief Executive of Liberal Judaism

Vice Presidents

Mr Henry Grunwald QC The Revd Dr David Coffey Rt Revd Dr Christopher Herbert Sir Timothy Sainsbury Lord Harries of Pentregarth Revd Malcolm Weisman, OBE Lord George Carey of Clifton P.C. Mr R Stephen Rubin OBE

Trustees

Chair: The Rt Revd Dr Michael Ipgrave OBE (to November 2023) The Rt Revd Sarah Bullock (from November 2023)

Vice Chairs: Lord Michael Farmer, Maurice Ostro OBE KFO (to November 2022), Vivian Wineman (from December 2022)

Hon. Treasurers: Andrew Mainz FCA (to November 2022) Susan Nyman (from November 2022), Duncan Irvine

Hon. Secretary: Fr Patrick Moriarty and Susan Siegel (from August 2023)

Trustees: Sr Teresa Brittain, Tom Daniel, Lord Shinkwin, Zaki Cooper (to November 2022), Lord Howard of Lympne (to November 2022), Elliot Steinberg (from August 2023) Anna Tobin (from August 2023)

Co-Directors : Georgina Bye and Revd Dr Nathan Eddy

Independent Examiner: Bankers: Registered Office: Ian Saunderson FCA Unity Trust Bank plc Faith House BKL Audit LLP Nine Brindley Place 7 Tufton St 35 Ballards Lane, Birmingham Westminster London, N3 1XW B1 2HB London, SW1P 3QB

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The Trustees present their report together with the Financial Statements of the Charity for the year ended 31 March 2023.

Reference and administrative details

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.

Passing of our Patron, Her Majesty the Queen

CCJ joined the country in mourning the passing of Her Majesty Queen Elizabeth II. From 1952 until her passing in September 2022 the Queen was Patron of CCJ, regularly demonstrating her commitment to interfaith relations in the UK and her support of CCJ. We

patronage, and for the particular honour of being one of the few organisations she chose in this manner from the beginning of her reign and throughout. We are deeply saddened at her passing and will remember her fondly.

Objectives and Activities

The stated objectives of the Charity as set out in the Constitution of the Council of Christians and Jews are:

  1. To promote religious and cultural understanding between Christian and Jewish communities; 2. To work for the elimination of religious and racial prejudice, hatred and discrimination with particular reference to antisemitism; and

  2. To promote religious and racial harmony on the basis of the ethical and social teachings common to Judaism and Christianity.

How the Charity has worked to achieve these objectives, for the public benefit

The Trustees express their appreciation to all who helped in work in the year ended 31 March 2023 including members, stakeholders, employees, and donors. This past year we emerged fully from the pandemic, and we are grateful that we have been able to continue our work to achieve the objectives of the Charity.

Dialogue

Dialogue is at the heart of CCJ: fostering understanding, creating spaces for faith leaders and others to disagree constructively, and helping people negotiate conflicting narratives and truths in local communities around the country.

ed 31 March 2023, building on its legacy of sector-leading programming, study tours for senior leaders, and commitment to grassroots engagement. We comment further on these below.

Campus Leadership Programme

This year saw the hiring of two new part-time staff and the relaunch of our flagship Campus Leadership programme. Dedicated to enabling dialogue between university students, this programme was started in 2016 and paused in 2022 while universities emerged from the pandemic. We hired two new programme

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Europe. The managers took up their new roles in August 2022, launched a new recruitment drive, and organised an intensive student training programme in February 2023, and established relationships with chaplains and Student Unions. The UK university system is battling a rise in incidents of antisemitism, and our programme equips students of all faiths and none to be sensitive partners in dialogue to allow for increased understanding. For the first time in two years, students were able to host in-person dialogue events, including interfaith panels and receptions with speakers and space for small group discussions and dialogue. With the relaunch of this programme, CCJ positions itself at the forefront of the fight against intolerance on campus and enables UK universities to be international leaders on equality and diversity.

Israel-Palestine Study Tour

In October 2022 CCJ returned to Israel and Palestine for a study tour for the first time since 2019, bringing 17 participants alongside five CCJ staff members. The aim of the tour is not just to learn about the conflict, but to be exposed to diverse and often conflicting Jewish, Christian, and Muslim narratives from the region. Highly regarded already, the tour broke new ground this year. We worked with new partners, specialists in conflict resolution. We brought a diverse and high-level group of Jews and Christians, as well as two Muslim participants to Israel and Palestine, and we used the tour to have conversations that are sometimes avoided in dialogue in the UK. Our partner for this tour was the Centre for International Experiential Learning (CIEL), based at the University of California (https://www.cielglobal.org/). Tour participants were leaders in national church and synagogue structures, charity directors, Christian clergy and Rabbis, and public figures, and their feedback was highly positive. Participants said the tour was

Branches

In the last year CCJ also continued its commitment to dialogue activities in over 20 local Branches across the country. Approximately 1,000 members attend activities throughout the year in communities up and down the UK, including lectures, workshops and presentations; demonstration Seders and other meals; garden parties and social events; joint concerts, and more. CCJ Branch leaders meet regularly online to share best practice and focus on challenges and opportunities together.

Regional Branches continue to inspire and impress with their regular programmes for education, dialogue and much more.

Mediation and support

sensitive issues and mending relationships, and correcting misunderstandings. CCJ staff have been called in to support on a range of sensitive issues, in Branch mediation, public affairs and local community situations. For each of these we have taken a bespoke approach, guiding and supporting concerned parties and providing thoughtful advice on how to navigate complex situations many of which are off the record due to their sensitive nature.

Education

CCJ is the UK leader in grassroots and formal education on Jewish-Christian dialogue, in such settings as theological colleges, centres of Jewish learning, and at synagogues and churches. In the past year, in these settings and beyond, we taught on antisemitism, biblical interpretation, and on the history of the Holocaust, especially in churches.

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Holocaust Education

Holocaust education in Christian settings continued to be a main emphasis of our work in the last year. In June 2022, in a rescheduled study tour marking the 75th anniversary of the liberation of Auschwitz, we the Auschwitz-Birkenau site). Participants included the General Secretary of Churches Together in Britain and Ireland, Archbishops, Bishops and Cathedral Deans, Christian leaders in interfaith dialogue, and more. The purpose of the five-day tour was threefold: to learn about the thousand-year history of Jewish life in Poland, to study the process of persecution and extermination which occurred during the Holocaust, and to reflect on the renewal of Jewish life in Poland in recent years and issues in Polish society today. It was organised in cooperation with the Taube Centre, based in Warsaw on the site of the former Great

In the autumn, Senior Programme Manager James Roberts designed and delivered an innovative course drew together world-class specialists from Yad Vashem, the Holocaust Educational Trust, UCL's Centre for Holocaust Education, and other institutions and featured a visit to the National Holocaust Centre in Nottinghamshire in October. Participant feedback was positive; one participant reported that

ced what I am able to teach and deliver to the students I work with. This year alone I did Leicester, London, North Wales, St Asaph, and Leicestershire, and together their teaching will reach a further 1500 people in the coming year. The course was funded by the Claims Conference and the Association of Jewish Refugees.

Our annual Holocaust Memorial Day (HMD) resource for churches was used widely, and our Yad Vashem alumni also participated in HMD events around the country, reaching thousands of people. James Roberts also led an intensive training on Jewish-Christian relations in-person at St Hild Theological College in Mirfield, West Yorkshire, in June 2022.

explanatory guide. Not a resource on the full scale of our usual materials, this was designed to initiate

CCJ has for a long time been mindful of the particular tensions around Lent and Holy Week. This year we also produced a substantial article exploring Lent and Jewish-Christian relations, which also had broad reach amongst our audiences.

Facebook had over 7,500 unique views and was shared over 75 times.

Public engagement: Social Action and Communications

CCJ pursues and promotes social action initiatives that demonstrate how Jews and Christians can practice their shared values for the benefit of wider society. We believe that through working together we can build a stronger and more cohesive society, encouraging understanding and appreciation across difference.

At our 2022 AGM, held in November 2022, we welcomed speakers to discuss the significance of JewishMuslim dialogue for Christian self-understanding. Julie Siddiqi and Ed Kessler were in conversation chaired by George Chryssides, each sharing individual presentations and reflections with one another. This was a

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hybrid event, increasing accessibility for our nationwide members with over 100 attendees in-person and online.

communities. The 2022 award was given to Professor Amy-Jill Levine who has made significant contributions to Jewish-Christian relations, understanding and academia. We were honoured to have messages endorsing this presentation from the Archbishop of Canterbury and Cardinal Vincent Nichols. The Chief Executive of the London School of Jewish Studies shared a message of congratulations to Prof Levine. In attendance at the ceremony were representatives from the Office of the Chief Rabbi, Free Churches Group and other key stakeholders.

In January 2023 we convened a small meeting between Jewish and Christian university students with the Archbishop of Canterbury. We worked with: UCCF: The Christian Unions and Union of Jewish Students, alongside CCJ Campus Managers to identify the students who took part. We were honoured to be invited to Lambeth Palace Library for the event.

For Holocaust Memorial Day in 2022 we held an event in partnership with March of the Living, Generation 2 Generation and March of Life. We welcomed descendants of Holocaust survivors and Holocaust perpetrators to join in conversation. This event was expertly facilitated by Fr Jan Nowotnik of the Catholics Bishops Conference and featured a Yiddish musical performance.

Our key areas of communication include a regular newsletter which is emailed to more than 3000 members and stakeholders frequently. CCJ is also regularly active on social media. We utilise these communications platforms to share what CCJ is involved with from our staff team, Campus Leadership Programme and to amplify the work of regional CCJ Branches.

Both our newsletter audience and our social media audience have grown in the year ended 31 March 2023. CCJ staff have published widely in the Christian and Jewish press throughout the year and have been interviewed on radio and television networks for crisis situations in Jewish-Christian relations in the UK as well as Holocaust Memorial Day.

CCJ was actively involved in the Faith Activation Group for the Big Help Out as part of the Coronation CCJ Branches to run activities. These included interfaith afternoon tea celebrations as well as tree plantings, local area clean-ups and picnic lunches. In particular, we were delighted that the CCJ Norwich Branch welcomed the Minister for Faith, Baroness Scott of Bybrook, for a tree planting at Norwich Synagogue alongside the Bishop of Norwich, the Rt Revd Graham Usher.

Internal Communications

Zoom meetings with CCJ Branch leaders continue on a regular basis, and we are pleased to report that these meetings are constructive and helpful.

Considerable work has also been carried out by CCJ central office to update and improve internal systems used for communications.

External Communications/Press Coverage of CCJ

CCJ has received resoundingly positive press coverage in the past year, sharing news of our work to a wide audience. Examples include:

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In the Jewish News, there was coverage of the meeting between university students and the Archbishop of Canterbury.

International Council of Christians and Jews (ICCJ) and other Interfaith Bodies

CCJ is a member organisation of the International Council of Christians and Jews and the Inter Faith Network (IFN). CCJ Co-Director Nathan Eddy attended the ICCJ Members gathering and AGM in June 2022.

Key Stakeholders

We have continued to work closely with Lambeth Palace, the Office of the Chief Rabbi and all CCJ Presidents and their representatives.

-of-living crisis was discussed. Many meetings and engagements were also held by the Directors with leaders across Christian and Jewish communities. CCJ was also present at national gatherings such as the Church of

Partner Relationships

CCJ has renewed relationships with key stakeholders in particular with student chaplains, student unions, the Union of Jewish Students, Student Christian Movement, UCCF: Christian Unions and others.

CCJ participated actively in partnership-building in relation to our Holocaust Education work, including with the Holocaust Memorial Day Trust, the Holocaust Education Trust, Yad Vashem, and the Association of Jewish Refugees.

We are committed to maintaining active channels of communication with other representative bodies including the Inter Faith Network, Interfaith Glasgow, Interfaith Scotland, Churches Together in Britain and Ireland, and the Board of Deputies of British Jews.

Future objectives

For 2023-24 CCJ will continue to hold high quality, thoughtful dialogue and educational programmes and events. Plans are in place to take a second cohort of senior Christian leaders to Poland on our expanded and more robust programme in October 2023.

Led by the Co-Directors, CCJ will reinvigorate and support its membership and the Branches, which carry on the work of CCJ at the local level so well. This has already begun through a membership review and a Branch survey to better understand concerns and needs. CCJ will continue to strengthen communication and cooperation between the Branches and the national office.

The Campus Leadership managers, appointed in June 2022, will continue to work across the UK from a Manchester base to identify, train and support students across the UK to be leaders in interfaith dialogue on their campuses. They have begun recruitment for the next cohort of students.

We plan to further develop our educational resources including our antisemitism awareness training, particularly for Christian leaders and charities interested in Jewish-Christian dialogue.

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CCJ will further develop and grow its media profile in order to widen the audience of Jewish and Christian leaders for its programmes. In particular, CCJ will raise its profile in the Jewish world where it is currently underrepresented.

CCJ will run a third annual Rabbi-Clergy conference in 2023 welcoming Rabbis, Cantors, Christian clergy and non-ordained faith leaders. The conference will combine an engaging keynote speaker, workshops and time for faith leaders to connect, learn and share best practice.

In preparation for the 2024 Israel-Palestine study tour, we will continue our planning and organisational efforts to ensure a high-quality programme and a high calibre cohort, delivering on our goals and objectives in this area of dialogue for Jewish-Christian relations.

Public Benefit

The Trustees confirm that, in making decisions about activities, they have had due regard to the Charity public benefit guidance.

Structure, governance and membership

CCJ is governed by a Constitution and is administered by a Board of Trustees, comprising the Chair, two Vice-Chairs, two Honorary Treasurers and two Honorary Secretaries. In addition, two elected CCJ members are invited by the Trustees to join the Board of Trustees. The Board of Trustees may also appoint other Trustees as they deem expedient.

The Co-Directors have responsibility for the daily management of the Charity as delegated by the Trustees.

The Charity is a membership organisation. A person is eligible for membership of the Council if he or she subscribes to the purposes of the Council. The property and assets of the Charity are administered and managed by the Board of Trustees.

Methods of appointment or election of Trustees

Decision-making is guided by the Trustees' collective expertise and governing document.

Changes in Trustees

At the CCJ AGM in November 2022 four CCJ Trustees completed their terms of office and retired: Maurice Ostro, Jewish Vice-Chair; Andrew Mainz, Jewish Honorary Treasurer; Lord Howard of Lympne, and Zaki Cooper. We would like to thank these esteemed individuals for the years of service they have given to CCJ.

Susan Nyman, our Jewish Treasurer, has taken on the role of Honorary Treasurer and Vivian Wineman has been appointed as Interim Jewish Vice-Chair. A Trustee recruitment process was approved by Trustees and took place in Summer 2023. Two new Trustees were appointed in August 2023 Elliot Steinberg and Anna Tobin.

At the AGM in November 2023, Bishop Michael Ipgrave will retire as CCJ Chair following the completion of his second term. The Trustees and staff wish to express their deep gratitude to Bishop Michael for his

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indefatigable support and wisdom in guiding CCJ, in particular, for navigating the challenging period during the Covid-19 pandemic.

The Presidents have appointed the Bishop of Shrewsbury, Bishop Sarah Bullock, as the next Chair of CCJ. The Trustees are delighted to welcome Bishop Sarah into her new position.

Staff

commitment to dialogue was illustrated this year by adopting a Co-Director model, with a full-time Jewish Director and a full-time Christian Director working side by side. The Trustees were delighted to hire Georgina Bye, who began work in July 2022 to join Nathan Eddy as Co-Director. In her last role, Georgina was Chief Executive of the charity Mitzvah Day, a leading interfaith organisation, and has also previously worked for the Union of Jewish Students. The Trustees are confident that this Co-Director structure exemplifies founding principles.

A new Operations Manager, Lazzaro Pietragnoli, joined CCJ in April 2022. We hired two new Campus Leadership Programme Managers in August 2022. As of now, the Charity employs eight members of staff.

Volunteers

organised into Branches around the country, each led by a committee of volunteers. There are 24 active Branches across the UK.

The Operations Manager supports the work of the Branch committees on a technical level and the joint Honorary Secretaries provide advice and assistance to the Branch leaders.

Senior management staff

The Trustees delegate the directing and operating of the charity to the Co-Directors on a day-to-day basis.

How the charity is supported:

  1. Membership: Individual membership costs £30 a year; joint membership £45; and corporate membership (e.g. church or synagogue) £60.

  2. Donations: The Charity benefits from regular and one-off donations by supporters. Appeals to members are Common Ground .

  3. Gift Aid : Tax on donations is reclaimed under Gift Aid where possible.

  4. Grants: The Charity makes applications and receives grants from trusts and foundations. These include: Pears Foundation, West Riding Masonic Charities Trust, Association of Jewish Refugees, Nikitas USA, The Rubin Foundation Charitable Trust, Tikkun Olam Foundation, Beaverbrooks Charitable Trust, John Mason Trust, Headley Trust, The Fidler Trust, The Davis Foundation, Reverend DH and Mrs ST Clark Trust, The James Leek Trust, The Prism Charitable Trust, The United Reformed Church and other anonymous grants and donations.

The Trustees record their appreciation to all the charitable trusts and foundations that have

  1. Fundraising activities: The Charity relies on significant outreach to new and existing trusts and foundations as well as individual donors in order to raise funds.

  2. Legacies: The Trustees record their grateful thanks to donors in 2022/2023, including Trustee Lord Farmer. We thank all those who include legacies to the Charity in their wills. The Charity has received substantial legacies in the last year which will support its continuing work.

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Financial Review

The Financial Statements record the financial performance of the Charity and have been prepared in CCJ recorded a deficit of £148,315 for the year, made up of a deficit on operations of £113,945 and a loss on the value of its investments of £34,370.

donations, grants and subscriptions, should cover operating costs. We appreciate the need to increase the levels of income from donations, grants and subscriptions if the Charity is to be able to fund its increasing staff numbers and operating costs.

The financial results for the year are shown on pages 15 to 16.

take action as appropriate. The value of its investments may continue to fluctuate.

Going concern

The Trustees consider CCJ to be a going concern based on the Charity's financial position at 31 March 2023, its drive for future funding, its strategy and the current reserves available to it. The financial statements and the Trustees' assessment provide confidence in the Charity's ability to continue its operations in the foreseeable future.

Reserves Policy

The policy of the Trustees continues to be to maintain sufficient reserves to enable the Charity to continue its operations for at least the next twelve months and to meet its liabilities. On 31 March 2023, the free reserves were £800,830 (2022: £922,850). The Trustees consider the level of reserves to be sufficient and are considering whether to define part of the reserves as designated funds, meaning that they could only be used for specified purposes.

Investment Policy

The investment policy of the Trustees is to use professional investment managers to invest the reserves of the Charity in appropriate collective investment funds. The performance of these investments is monitored regularly by the Trustees.

Risk Assessment

The Trustees have a risk management strategy which comprises a periodic review of the principal risks and uncertainties that the Charity faces and of the procedures in place to minimise and manage the potential impact on the Charity, should these risks materialise.

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 Charity at the end of the financial year.

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In preparing the financial statements, the Trustees are required to: Confirm that suitable accounting policies have been used and applied consistently; Make judgements and estimates that are reasonable and prudent;

Confirm that applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

Confirm that the financial statements have been prepared on the going concern basis.

The Trustees are also responsible for:

Keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011; and

Safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Rt Revd Sarah Bullock Acting Chair

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INDEPENDENT EXAMINE REPORT TO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the .

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

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

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

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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INDEPENDENT EXAMINE REPORT TO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS

This 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. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Dated:

Ian Saunderson FCA BKL Audit LLP 35 Ballards Lane London N3 1XW

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Notes
Income
Donations and legacies
3
Income from investments
4
Income from charitable activities
5
Total income
Expenditure
Expenditure on raising funds
6
Expenditure on charitable activities
7
Total expenditure
Net (deficit)/income before gains
on investments
Net Gains/ losses on investments
Net income/(expenditure)
Transfers between funds
16
Net movements in funds
Reconciliation of funds
Funds brought forward
16
Funds carried forward
16		 Unrestricted
Restricted
2023
£
£
£
238,893
46,630
285,523
15,226
-
15,226
15,891
-
15,891
270,010
46,630
316,640
42,936
-
42,936
227,531
160,118
387,649
270,467
160,118
430,585
(457)
(113,488)
(113,945)
(34,370)
-
(34,370)
(34,827)
(113,488)
(148,315)
(112,188)
112,188
-
(147,015)
(1,300)
(148,315)
993,946
16,928
1,010,874
846,931
15,628
862,559		 2022
£
397,098
18,317
13,082
428,497
25,286
296,758
322,044
106,453
19,648
126,101
-
126,101
884,773
1,010,874

There are no recognised gains or losses in either the current or previous year other than those included in the Statement of Financial Activities. All activities relate to continuing operations.

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BALANCE SHEET AS AT 31 MARCH 2023

Notes
Fixed Assets
Tangible fixed assets
12a
Intangible fixed assets
12b
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
Branches - cash in hand and at bank
Current liabilities
Creditors
15
Net current assets
Net assets
Funds
Restricted funds
16
Unrestricted funds
16
Total funds		 2023
£
1,159
12,500
544,623		 2023
£
558,282
304,277
862,559
15,628
846,931
862,559		 2022
£
751
37,500
613,773		 2022
£
652,024
358,850
1,010,874
16,928
993,946
1,010,874
113,294
158,051
50,043
321,388
(17,111)		 296,148
28,034
49,770
373,952
(15,102)

The notes on pages 16-27 form part of these financial statements.

Approved by the Trustees on

and signed on their behalf by

Mrs Sue Nyman FCA: Hon Treasurer Mr Duncan Irvine: Hon Treasurer

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity details

The Council of Christians and Jews is an unincorporated charity registered in England and Wales (238005). The registered office is Faith House, 7 Tufton St, Westminster, London SW1P 3QB.

Accounting convention

The financial statements have been prepared in accordance with the Statement of Recommended Practice published in January 2019 FRS102, and applicable United Kingdom accounting standards.

These financial statements have been drawn up on the bases of historical cost accounting and as a going concern. The Trustees deem the going concern basis appropriate because the Charity has sufficient reserves to fund budgeted programmes for the foreseeable future.

Funds structure

Unrestricted funds comprise those funds which Trustees are free to use for any purposes in furtherance of the charitable objects.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Any deficit arising in a restricted fund will be covered by a transfer from unrestricted funds.

Income

All income is accounted for in the Statement of Financial Activities when the Charity is legally entitled to the income, receipt of the income is probable and the amount can be quantified with reasonable accuracy.

For legacies, income is recognised when receipt is probable and can be reliably measured. Donations and subscriptions are accounted for as they are received by the Charity and all other income is credited to the Statement of Financial Activities on an accruals basis.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Cash flow statement

No cashflow statement is prepared as the Charity qualifies for exemption from this requirement under the small entities exemption in FRS102.

Tax status

CCJ is a registered charity and is not subject to corporation tax on its income which is applied for charitable activities. Irrecoverable VAT is included in the category of expenditure for which it was incurred.

Allocation of overhead and support costs

Overhead and support costs have been allocated between fund generation, charitable activities and governance on the basis of staff time spent on these activities.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Accounting policies (continued)

Costs of raising voluntary income

The costs of raising funds consist of staff time and expenses in relation to publicising and fundraising events held by the Charity.

Charitable activities

Costs of charitable activities include grants made and an apportionment of overhead and support costs.

Governance costs

Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs relating to statutory audit and legal fees together with an apportionment of overhead and support costs.

Fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets costing over £100 are capitalised and depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures and fittings 25% straight line Computer equipment 25% straight line

Intangible fixed assets

Intangible fixed assets are third party costs incurred to develop a new website. The costs are being amortised equally over 3 years.

Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Investments

Investments are included at their market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Realised gains and losses

All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and market value at the start of the year (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the start of the year (or purchase date if later) and at the year end.

Branches

CCJ operates many local voluntary branches, whose activities further the objectives of CCJ. Each branch has its own elected officers responsible for organising and running programme. Branches arrange regular meetings, outings, talks and visits to churches and synagogues.

Branches receive support from the head office and raise funds. Their results are reported back to head office and consolidated into the C

Pensions

The Charity operates a defined contribution scheme which is open to all employees. Contributions are charged to the statement of financial activities on an accruals basis and in accordance with the rules of the scheme.

17

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THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. Detailed Statement of Financial Activities for 2022

Notes
Income
Donations and legacies
Income from investments
Income from charitable activities
Total income
Expenditure
Expenditure on raising funds
Expenditure on charitable activities
Total expenditure
Net Income/ expenditure before losses on
investments
Net gains on investments
Net expenditure
Transfers between funds
Net movements in funds
Reconciliation of funds
Funds brought forward
Funds carried forward		 Unrestricted
Restricted
£
£
390,705
6,393
18,317
-
10,082
3,000
419,104
9,393
25,286
-
217,179
79,579
242,465
79,579
176,639
(70,186)
19,648
-
196,287
(70,186)
(51,748)
51,748
144,539
(18,438)
849,407
35,366
993,946
16,928		 2022
£
397,098
18,317
13,082
428,497
25,286
296,758
322,044
(106,453)
19,648
126,101
-
126,101
884,773
1,010,874

18

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

3
Donations and legacies
Subscriptions
Grants
Donations
Campaign Appeals
Legacies
Donations and legacies (Prior Year)
Subscriptions
Grants
Donations
Campaign Appeals
Legacies		 Unrestricted
Restricted
Total
2023
£
£
£
27,468
-
27,468
36,432
46,630
83,062
117,652
-
117,652
-
-
-
57,341
-
57,341
238,893
46,630
285,523
Unrestricted
Restricted
Total
2022
£
£
£
29,907
-
29,907
32,644
6,393
39,037
41,541
-
41,541
3,160
-
3,160
283,453
-
283,453
390,705
6,393
397,098		 Total
2022
£
29,907
39,037
41,541
3,160
283,453
397,098
4
Income from investments
Dividend income
Income from investments (Prior Year)
Dividend income
5
Income from charitable activities
Study tours
Branch activities
Total Income		 Unrestricted
Restricted
Total
2023
£
£
£
15,226
-
15,226
15,226
-
15,226
Unrestricted
Restricted
Total
2022
£
£
£
18,317
-
18,317
18,317
-
18,317
Unrestricted
Restricted
Total
2023
£
£
£
10,238
-
10,238
5,653
-
5,653
15,891
-
15,891
270,010
46,630
316,640		 Total
2022
£
18,317
18,317
Total
2022
£
8,500
4,582
13,082
428,497

19

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Income from charitable activities (Prior Year)
Study tours
Branch activities
Total Income (Prior Year)
6
Expenditure on raising funds
Expenditure on raising funds
Staff costs
Support costs and overheads (from note 8)
Expenditure on raising funds (Prior Year)
Staff costs
Support costs and overheads (from note 8)
7
Expenditure on charitable activities
Unrestricted
Restricted
activities
activities
undertaken
undertaken
£
£
Theology advisory
group
-
-
Common Ground
6,217
-
Study tours
-
96,059
Branch activities
3,921
1,300
Social action projects
4,760
-
Education
25,734
-
Dialogue
20,429
-
Local projects
-
-
Campus Leadership
-
30,728
Communications
21,356
-
Governance*
7,645
-
90,062
128,087		 Income from charitable activities (Prior Year)
Study tours
Branch activities
Total Income (Prior Year)
6
Expenditure on raising funds
Expenditure on raising funds
Staff costs
Support costs and overheads (from note 8)
Expenditure on raising funds (Prior Year)
Staff costs
Support costs and overheads (from note 8)
7
Expenditure on charitable activities
Unrestricted
Restricted
activities
activities
undertaken
undertaken
£
£
Theology advisory
group
-
-
Common Ground
6,217
-
Study tours
-
96,059
Branch activities
3,921
1,300
Social action projects
4,760
-
Education
25,734
-
Dialogue
20,429
-
Local projects
-
-
Campus Leadership
-
30,728
Communications
21,356
-
Governance*
7,645
-
90,062
128,087		 Unrestricted
Restricted
Total
2022
£
£
£
8,500
-
8,500
1,582
-
4,582
10,082
-
13,082
419,104
9,393
428,497
Unrestricted
Restricted
Total 2023
Total 2022
£
£
£
£
29,262
-
29,262
14,222
13,674
-
13,674
11,064
42,936
-
42,936
25,286
Unrestricted
Restricted
Total 2022
£
£
£
14,222
-
14,222
11,064
-
11,064
25,286
-
25,286
Support
Support
costs
costs
Total
Total
Unrestricted
Restricted
2023
2022
£
£
£
£
(from Note
8)
(from Note
8)
-
-
-
15,016
10,170
-
16,387
11,650
31,781
10,594
138,434
68,456
16,950
-
22,171
16,735
16,950
-
21,710
25,876
12,712
4,237
42,683
31,026
16,950
-
37,379
27,339
6,530
250
6,780
7,658
-
16,950
47,678
35,712
16,950
-
38,306
39,098
8,475
-
16,120
18,192
137,468
32,031
387,649
296,758		 Total 2022
£
14,222
11,064
25,286
Support
Support
costs
costs
Total
Unrestricted
Restricted
2023
£
£
£
(from Note
8)
(from Note
8)
-
-
-
10,170
-
16,387
31,781
10,594
138,434
16,950
-
22,171
16,950
-
21,710
12,712
4,237
42,683
16,950
-
37,379
6,530
250
6,780
-
16,950
47,678
16,950
-
38,306
8,475
-
16,120
137,468
32,031
387,649
90,062
128,087

*Included within governance costs are independent examination fees of £3,600

20

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Prior Year
Theology Advisory
Common Ground
Study tours
Branch activities
Social action projects
Education
Dialogue
Local projects
Campus Leadership
Communications
Governance*		 Unrestricted
Restricted
Support
Support
activities
activities
costs
costs
Total
undertaken
undertaken
Unrestricted
Restricted
2022
£
£
£
£
£
13,503
-
1,513
-
15,016
4,084
-
7,566
-
11,650
-
30,627
28,372
9,457
68,456
1,604
-
15,131
-
16,735
10,745
-
15,131
-
25,876
15,894
-
11,349
3,783
31,026
12,208
-
15,131
-
27,339
1,605
-
6,053
-
7,658
-
20,581
-
15,131
35,712
23,967
-
15,131
-
39,098
10,626
-
7,566
-
18,192
94,236
51,208
122,943
28,371
296,758

*Included within governance costs are audit fees of £9,264

8 Allocation of support costs and overheads

Staff costs and overheads were allocated between fundraising and supporting charitable activities as shown below.

Staff costs(from note 9)
Rent, rates and service charges
Insurance
Office equipment costs
Travel
Printing, postage and stationery
Depreciation(from note 12a)
Amortisation(from note 12b)
Legal and Professional Costs
Other Costs
Prior Year
Staff costs (from note 9)
Rent, rates and service charges
Insurance
Office equipment costs
Travel
Printing, postage and stationery
Depreciation(from note 12a)
Amortisation(from note 12b)
Legal and Professional Costs
Other Costs		 Fundraising
Supporting
Total
charitable
2023
activities
£
£
£
-
92,013
92,013
5,020
28,448
33,468
218
1,234
1,452
2,615
14,821
17,436
304
1,722
2,026
758
4,298
5,056
70
398
468
3,750
21,250
25,000
36
204
240
902
5,113
6,015
13,673
169,501
183,174
Fundraising
Supporting
Total 2022
-
88,618
88,618
4,114
23,315
27,429
210
1,191
1,401
1,558
8,827
10,385
35
201
236
573
3,248
3,821
51
287
338
3,750
21,250
25,000
-
-
-
773
4,377
5,150
11,064
151,314
162,378

21

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THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

9
Staff Costs
Salaries and wages
Social security costs
Pension costs
Other staff costs - recruitment and temporary staff
By expenditure category:
Project Expenditure
Fundraising
Communication
Support Costs(Note 8)		 2023
£
225,010
18,775
9,014
-
252,799
110,168
29,262
21,356
92,013
252,799		 2022
£
172,731
13,224
5,508
18,163
209,626
82,819
14,222
23,967
88,618
209,626

There were no employees who had emoluments greater than £60,000 in the year (2022: none)

The remuneration of key management personnel for the two co-directors during the year was £99,513 (2022: £51,500).

The average number of employees analysed by function was:

Fundraising
Direct charitable activities
Supporting charitable activities		 2023
1
4
2
7		 2022
1
2
2
5

10 Transactions with Trustees

No Trustees received remuneration during the year. Travel expenses amounted to £nil (2022: £nil), therefore none were reimbursed (2022: 0) during the year.

During the year £360 (2022: £350) was paid in respect of Trustees Indemnity Insurance.

During the year, 10 trustees (2022: 14 trustees) made donations to CCJ, totalling £21,190 (2022: £20,280).

11 Pensions

CCJ has made available to employees a defined contribution pension scheme, administered by National Employment Savings Trust (NEST). The number of employees with benefits accruing under this scheme which is a money purchase scheme is 8 (2022: 5). Contributions to the scheme are accounted for on an accruals basis. The cost to CCJ is shown at note 9 above. At the year-end £1,669 (2022: £nil) was owed to NEST.

22

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THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

12a Tangible fixed assets

Cost
At 1st April 2022
Additions
At 31st March 2023
Accumulated depreciation
At 1st April 2022
Charge for the year
At 31st March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Furniture
& fittings
£
4,754
-
4,754
4,583
50
4,633
121
171		 Computer
Equipment
£
13,601
876
14,477
13,021
418
13,439
1,038
580		 2023
Total
£
18,355
876
19,231
17,604
468
18,072
1,159
751
12b
Intangible Fixed Assets
Cost
At 1st April 2022
Additions
At 31st March 2023
Amortisation
At 1st April 2022
Charge for the year
At 31st March 2023
Net book value
At 31 March 2023
At 31 March 2022		 Website
Website
2023
Development
Total
£
£
75,000
75,000
-
-
75,000
75,000
37,500
37,500
25,000
25,000
62,500
62,500
12,500
12,500
37,500
37,500		 Website
Website
2023
Development
Total
£
£
75,000
75,000
-
-
75,000
75,000
37,500
37,500
25,000
25,000
62,500
62,500
12,500
12,500
37,500
37,500
75,000
37,500
25,000
62,500
12,500
37,500

23

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Included in Intangible Fixed Assets is a gift in kind with a total value of £75,000 received in 2021 used to develop website. This gift has been provided by M&C Saatchi and was kindly made possible by the Secretary of State for the Home Department. The website is now complete and in use.

13
Investments
Balance at 1 April
Additions
Withdrawals
Realised gains
Unrealised gains/(losses)
Balance at 31 March
Original cost		 2023
2022
£
£
613,773
725,828
15,220
18,317
(50,000)
(150,020)
(922)
8,830
(33,448)
10,818
544,623
613,773
456,793
482,476

At 31 March 2023 the Council of Christians and Jews held the following investments representing more than 5% of its portfolio:

Sarasin & Partners
Sarasin Endowments Fund Class A ACC
14
Debtors
Legacies receivable
Accrued income
Prepayments
15
Creditors
Trade creditors
Accruals
PAYE & NIC		 2023
£
530,780

24

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16
Funds
Restricted Funds
Study Tours
Local Projects
Campus Leadership
Education
North East
Louis Myers
Glasgow
Jane Haining
Leeds - Holocaust Education
Total Restricted Funds
Unrestricted Funds
Head office
Branches
Revaluation reserve
Total Unrestricted funds
Total Funds		 2022
Income
Expenditure
Investment
Gains
Transfers
2023
£
£
£
£
£
£
-
30,880
(106,653)
-
75,773
-
-
250
(250)
-
-
-
-
13,000
(47,678)
-
34,678
-
-
2,500
(4,237)
-
1,737
-
6,398
-
(1,000)
-
-
5,398
3,000
-
-
-
-
3,000
7,530
-
(300)
-
-
7,230
16,928
46,630
(160,118)
-
112,188
15,628
803,791
264,357
(266,546)
(922)
(110,853)
689,827
32,845
5,653
(3,921)
-
(1,335)
33,242
157,310
-
-
(33,448)
-
123,862
993,946
270,010
(270,467)
(34,370)
(112,188)
846,931
1,010,874
316,640
(430,585)
(34,370)
-
862,559

The restricted Study Tours monies represent funds provided to support study tours and related events, in particular the Yad Vashem and Israel Palestine Study Tours. A Poland trip was also organised in June 2022 to commemorate the 75[th] anniversary of the liberation of Auschwitz to inform Christian clergy about the Holocaust.

Local Projects was the James Leek Award awarded to Sister Isobel Smyth.

Branches funds are funds held by the Branches of the Charity.

The Campus Leadership Programme is a restricted project that engages Christian and Jewish groups on campus. There was 13,000 generated in income for 2022/23. All restricted expenditure has been matched by a transfer from unrestricted funds. We continue to attract funders to this restricted programme for the 2023/24 period.

The Education programme this year was the .

The Louis Myers Fund is a restricted fund managed by the North East branch to be used locally for educational purposes related to the Holocaust and Israel.

The Holocaust Memorial Centre Fund provides educational visits for school students from the Leeds area to the Holocaust Memorial Centre in Northamptonshire.

The Jane Haining Fund is managed by the Glasgow Branch and is to be used for educational purposes related to the memory of Jane Haining.

Revaluation Reserve is the updated book cost of our investments with Sarasin and JP Morgan.

The shortfall of £112,188 in restricted funds was covered by transfers from unrestricted funds.

25

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Funds (Prior Year)
Restricted Funds
Study Tours
Local Projects
Campus Leadership
Education
North East
Louis Myers
Glasgow
Jane Haining
Leeds - Holocaust Education
Total Restricted Funds
Unrestricted Funds
Head office
Branches
Revaluation reserve
Total Unrestricted funds
Total Funds		 2021
Income
Expenditure
Investment
Gains
Transfers
2022
£
£
£
£
£
£
21,438
3,000
(40,084)
-
15,646
-
-
-
-
-
-
-
(35,712)
-
35,712
-
3,393
(3,783)
-
390
6,398
-
-
-
-
6,398
-
3,000
-
-
-
3,000
7,530
-
-
-
-
7,530
35,366
9,393
(79,579)
-
51,748
16,928
651,992
417,522
(240,861)
8,830
(33,692)
803,791
33,859
1,582
(1,604)
-
(992)
32,845
163,556
-
-
10,818
(17,604)
157,310
849,407
419,104
(242,465)
19,648
(51,748)
993,946
884,773
428,497
(322,044)
19,648
- 1,010,874

17 Allocation of assets to funds

Fixed assets
Investments
Current assets
Current liabilities
Allocation of assets to funds
(Prior Year)
Fixed assets
Investments
Current assets
Current liabilities		 Unrestricted
funds
Restricted
funds
Total
2023
£
£
£
13,659
-
13,659
544,623
-
544,623
305,760
15,628
321,388
(17,111)
-
(17,111)
846,931
15,628
862,559
Unrestricted
Restricted
Total
funds
funds
2022
38,251
-
38,251
613,773
-
613,773
357,024
16,928
373,952
(15,102)
-
(15,102)
993,946
16,928
1,010,874

18 Related parties

CCJ is a member of the International Council of Christian and Jews (ICCJ) which acts as an umbrella organisation for 38 national Christian-Jewish dialogue organisations worldwide. CCJ is also a member of the Inter Faith Network of the UK.

26

Commercial in confidence

THE COUNCIL OF CHRISTIANS AND JEWS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

19 Operating leases

CCJ are located in offices at 7 Tufton Street leased from Faith House. The rent payable is £31,668 per annum.

The total rentals under operating leases, charged as an expense in the Statement of Financial Activities are disclosed below:

2023 2022
£ £
Hire of plant and machinery 705 705
Office rent and service charges 31,668 21,559
l outstanding commitments at the year end under existing leases are as follows: -
2023 2023 2022 2022
Plant and Land and Plant and Land
and
Machinery buildings machinery buildings
£ £ £ £
Leases payable within 1 year 353 26,500 985 26,500
Leases payable within 2-5 years - 6.620 197 33,120
353 33,120 1,182 59,620

Total outstanding commitments at the year end under existing leases are as follows: -

27