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## **The Council of Christians and Jews**
**(Registered Charity No. 238005)**
**For the Year Ended 31st March 2023**
**www.ccj.org.uk**
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## **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**|
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## **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 COUNCIL OF CHRISTIANS AND JEWS**
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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
3. 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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
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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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**THE COUNCIL OF CHRISTIANS AND JEWS**
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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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**THE COUNCIL OF CHRISTIANS AND JEWS**
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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:
- Reform Magazine, the national magazine of the United Reformed Church, featured a selection of -Palestine study tour.
- Jewish Chronicle featured reflections on Israel-Palestine study tour by a tour participant.
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In the Jewish News, there was coverage of the meeting between university students and the Archbishop of Canterbury.
- Mention of CCJ was made on GB News in relation to the Walk of Faiths as part of the Coronation
## **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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
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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
5. **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.
6. **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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
## **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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
## **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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
## **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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## **THE COUNCIL OF CHRISTIANS AND JEWS**
## **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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**THE COUNCIL OF CHRISTIANS AND JEWS**
## **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.
16
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**THE COUNCIL OF CHRISTIANS AND JEWS**
## **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
Commercial in confidence
## **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
Commercial in confidence
## **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
Commercial in confidence
## **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