Commercial in confiden The Council of Christians and Jews (Registered Charity No. 238005) Trustees, Report and Financial Statements For the Year Ended 31st March 2024 wMw.ccj.org.uk
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS CONTENTS Page Legal and administrative information Trustees, Report Independent Examiner's Report 11 Statement of Financial Activities 13 Balance Sheet 14 Notes to the financial statements 15
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS LEGAL AND ADMINISTRATIVE INFORMATION Patron His Majesty King Charles 111 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 The Spiritual Head of the Spanish and Portuguese Jews, Congregation Vice Presidents The Revd Dr David Coffey Mr Henry Grunwald KC Sir Timothy Sainsbury Lord George Carey of Clifton P.C. Rt Revd Dr Christopher Herbert Lord Harries of Pentregarth Mr R Stephen Rubin OBE Trustees Chair: The Rt Revd Dr Michael Ipgrave OBE Ito 16 November 20231 The Rt Revd Sarah Bullock (from 16 November 20231 Vice Chairs= Lord Michael Farmer, Vivian Wineman Ito 16 November 2023 Hon. Treasurers.. Susan Nyman , Duncan Irvine Hon. Secretary.. Fr Patrick Moriarty and Susan Siegel (from 31 August 20231 Trustees.. Sr Teresa Brittain, Tom Daniel, Lord Shinkwin Ito 16 November 20231, Elliot Steinberg Ifrom 31 August 20231 Anna Tobin (from 31 August 20231 Tamara Handler (from 10 September 20241 Dr Edward Kessler MBE Ifrom 10 September 20241 Co-Directors: Georgina Bye and Revd Dr Nathan Eddy Independent Examlner: lan Saunderson FCA BKL Audit LLP 35 Ballards Lane, London, N3 IXW Bankers: Unity Trust Bank plc Nine Brindley Place Birmingham BI 2HB Reglstered Offlce: St Andrew's House 16 Tavistock Crescent Westbourne Park London, Wll IAP
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their report together with the Financial Statements of the Council of Christians and Jews I'CCJ" or'the Charity" or'the Council") for the year ended 31 March 2024. Reference and administrative details The Charity is an unincorporated trust, registered with the Charity Commission under Charity Number 238005, and governed by a constitution adopted on 31 December 1997 and last revised in November 2019. The original Council was formally constituted at a meeting of representatives of the Christian and Jewish communities on 20 March 1942. The Patronage of His Majesty The King CCJ is delighted that His Majesty King Charles111, has graciously agreed to confer his patronage on the Charity. CCJ was honoured to have Her Majesty Queen Elizabeth11 as Patron from 1952 until her passing in 2022 and is most grateful to the KinE for this continuing recoEnition of the Charity. Objectives and Artivitie5 The stated objectives of the Charity as set out in the Constitution of the Council of Christians and Jews are= l. 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 supported CCJ'S work in the year ended 31 March 2024 including members, stakeholders, employees, and donors. This has been a challenging year for the interfaith dialogue sector, including Cci, for the Jewish community in the UK and for all concerned for peace in the Middle East. CCJ has risen to this challenge in this tumultuous time. Locally, our branches have continued bringing together jews and Christians for dialogue and discussion around the country. Nationally, we have carried on our sector-leading education programmes and consultancy at a time when interfaith dialogue has been fraught. We have successfully mobilised alumni of our programmes and reached new audiences to help bridge divides in the UK. Since the Hamas attack on Israel on 7th October 2023 and the ensuing war, CCJ has primarily focused its efforts on combatting antisemitism in the UK and resourcing leaders for dialogue. In this report, we highlight two aspects of our activities.. first, our work educating about antisemitism and, second, our work empowering our networks to be ambassadors for good interfaith relations. CCJ Trustees approved a midterm strategy in March 2024 to focus primarily on these two aims. This strategy was partly driven by circumstances, as the war has made our traditional Israel-Palestine study tour, which takes in sites in Israel as well as in the West Bank, challenging to organise. The strategy was also driven by the pressing need to fight the surge in antisemitic incidents reported in the UK since 7th October. While huEely difficult, this period has also been a moment when CCJ has come into its own as providing a unique and much needed consultative and educational resource for the churches as well as for Jewish communities. Our networks have also been indispensable in keeping Jews and Christians in dialogue at the senior leadership levels as well as local levels.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Education about antisemitism Since 7th October, we have worked closely with churches and other bodies to educate and advise. Immediately after the attacks, we worked with the Diocese of London (which covers all Greater London north of the Thames) to draft a statement referencing the anxiety of the Jewish community within the diocese. The statement included a quote from the CCI Co-Directors, which read in part. Within the Jewish community, these barbaric acts of terror have shaken communities to their core, and fear and anxiety is at an all-time high. Many of our Jewish friends and colleagues are personally impacted, with family members or friends held hostage, missing, or even sadly murdered. At times like this, words matter, as does compassionate leadership. We encourage clergy to check in and reach out to nearby synagogues and to Jewish faith leaders, friends and colleagues who are mourning and scared during this time. CCI also helped draft a statement that was read out to a thousands-strong audience in Trafalgar Square, London. before the performance of Holy Week passion play. This statement condemned the historical connection between passion plays and the persecution of Jews over the centuries. and drew attention to positive relations in the last 60 years. CCI provided consultation to the Quakers (Society of Friends), the United Reformed Church, the Methodist Church, and others to help these Christian communities consider their language and provide guidance to their constituencies around antisemitism. CCJ statements or initiatives were referenced from the floor of important annual Eatherings such as Methodist Conference and the Church of Scotland General Assembly. CCJ'S antisemitism expertise has continued to be sought in workshops and more formal education within various contexts. We ran an education series in Lent 2024 in the Church in Wales, and CCJ staff delivered teaching at St Hild Theological College in Yorkshire, and Sarum College, Salisbury. For a Jewish audience, CCI paired with the London School of Jewish Studies for a course on different understandings of covenant, in summer 2024. CCJ has continued its highly regarded Holocaust education study tours for the most senior Christian leaders by organising a Poland study tour in late October 2023. The programme explored the history of Jewish life in the country, before. during and after the Second World War,- visiting Warsaw, Lodz, Krakow, and Auschwitz-Birkenau. The participants included Bishops and Ministers, Trustees, Chaplains, and theologians from the United Reformed Church, the Church of England, the Roman Catholic Church, the Greek Orthodox Church, the Church of Scotland, the Methodist Church, and the Church of God of Prophecy. The group met current Jewish and Christian leaders in Poland as well as intensively studying Jewish history and the Holocaust. This tour received funding from the Association of Jewish RefLJgees, the Claims Conference, and the United Reformed Church. Finally, CCI gathered more than 120 participants at an antisemitism webinar briefing in March 2024. The briefing featured input from the CEO of the Board of Deputies of British Jews as well as representatives from the Community Security Trust and the Union of jewish Students and was the only one of its kind for a Christian audience. Sixty-five percent of participants giving feedback gave the event top marks,. one participant said the event equipped 'ordinary people to be more aware of antisemitism and capable of playing their part in countering it,. In this way, in the last year CCJ has educated about antisemitism and other topics at senior leadership levels as well as local levels, in a variety of contexts.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Dialogue and network empowerment Over the last year we have also sought to foster dialogue and communication between our stakeholder communities, and to train our networks to be ambassadors for good relations in this challenging time. In the last year, Ca's branches have been a bulwark for friendship, dialogue, and respertful disagreement truly a model for how different faiths can weather a challenging time and remain in relationship. CCJ branches have held events on a variety of theological, political, and cultural themes,. they have hosted garden parties and tours of places of workshop,. they have welcomed keynote speakers for annual lectures,. and they have helped ensure that jews and Christians have maintained relations around the country. In November 2023 we brought together over 60 Rabbis and Christian Clergy for a conference about the strengths and limits of dialogue at Westminster Cathedral Hall. Cardinal Vincent Nichols welcomed participants, and workshops were led by Tim Robertson (Anne Frank Trust UK) and Nathan Servi (Stand Upl Education against Discrimination),. Rabbi David Mason IHIAS+JCOREI and Emily Shepherd (Welcome Churches),. Chine McDonald ITheosl and Dr Jonathan Boyd Ilnstitute for Jewish Policy Research),. Sarah Derriey, Bill Miller (Food Cycle) and Louise Froggett (New North London Synagogue). The gathering represented one of the largest of its kind in Europe last year. At local levels, our flagship Campus Leadership Programme and our branches around the country rose to the challenge of bringing Jews and Christians together. The past academic year has seen two cohorts of Campus Leaders completing the programme at the same time, because we began our programme relaunch in 2022. Across the two cohorts we have had 14 Campus Leaders from 7 universities- Oxford, Cambridge, Bristol, Leeds, Edinburgh, Durham, and Birmingham. We have also engaged with students and chaplains from Manchester, Manchester Met, Salford, Warwick, Glasgow, UCL, Nottingham and Huddersfield Universlties. The Campus Leaders have developed as interfaith ambassadors, and they have organi2ed impactful interfaith events across the UK. Since October 7th, the Campus Leadership programming has been responding to antisemitic incidents on campuses including letters of support to affected chaplains and a letter to the National Union of Students. In the letter a number of students and CCI staff wrote to decry the 'completely unacceptable, graffiti and reports of negative jewish student experiences at an NUS conference. CCJ events were held regularly around the country in the 20 different branches. CCJ West of Scotland, for example, collaborated with Interfaith Glasgow to produce a resource entitled 'Creating Brave Spaces, to enable dialogue about Israeli and Palestinian conflict. Communications CCI has been a leader in effective, clear, and balanced communications in an increasingly turbulent media environment. We received posltive press coverage in the past year, sharing news of our work with a wide audience. Examples include articles in the Church Times, coverage in the Jewish News, and more. Internal communications have included Zoom meetings with CCJ Branch leaders on a regular basis. Considerable work ha5 also been carried out by CCJ central office to update and improve internal systems used for communications. CCJ'S newsletter, published several times a month online, has been sent regularly to nearly 3000 readers.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 International Council of Christians and Jews IICCJ) and other Interfaith Bodies CCI is a member organisation of the International Council of Christians and Jews and of the Inter Faith Network IIFNI. The CCJ Co-Directors attended the ICCJ conference in Boston in June 2023. Key Stakeholders We have continued to work closely with Lambeth Palace, the Office of the Chief Rabbi and all other CCI Presidents and their representatives. A CCJ Presidents, meeting was held in person at the new library at Lambeth Palace, and many meetinES were also held by the Co-Directors with leaders across Christian and Jewish communities. Partner Relationships CCI has expanded and strengthened relationships with key stakeholders, and in particular, with student chaplains, student unions, the Union of Jewish Students, Student Christian Movement, UCCF.. Christian Unions and others. CCI 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 maintained 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. The closure of the Inter Faith Network in May 2024 has made the work of these 8roups, including CCJ, more important than ever before. Future objectives 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, resulting in the first rise in membership fees for many years, 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 current 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 and educate about student cohesion at university, including antisemitism. They have begun recruitment for the next cohort of students. We will further develop our educational resources including our antisemitism awareness training, particularly for Christian leaders and charities working on Jewish-christian dialogue. CCJ will continue to develop and grow its media profile in order to widen the audience of Jews and Christians for its programmes. CCI will run another Rabbi-clergy conference in the next year, to bring together Jewish and Christian clergy and non-ordained faith leaders.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 In preparation for the next Israel-Palestine study tour, we will continue our planning and organisational effort5 to ensure a high-quality programme and a high calibre cohort. This tour taking place is dependent on the situation at the time in the Middle East. Public Benefit The Trustees confirm that, in making decisions about activities, they have had due regard to the Charity Commission's public benefit guidance. Strurture. governance and membership CCI 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. 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 they subscribe 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 The power of appointing new Trustees is exercised by the Board of Trustees. New Trustees are appointed following a structured recruitment and interview process. Their appointment is then approved by the Board of Trustees. When Trustees join the Board, depending on their experience, they receive introduction into the activities of CCJ which is developed in accordance with the role that it is intended they play on the Board. Decision-making is guided by the Trustees, collective expertise and Cci's governing document. Changes In Trustees At the CCJ AGM in November 2023, the Board shared its best wishes with our retiring Chair, Bishop Michael Ipgrave. The Trustees and staff wish to express their deep gratitude to Bishop Michael for his indefatigable support and wisdom in guiding CCJ and, in particular. for naviEating the challenging period during the Covid-19 pandemic. We also said thank you Vivian Wineman, who had been serving as Interim Vice Chair. We would like to thank Vivian for the service he has given to Cci. The Presidents of CCJ appointed the Bishop of Shrewsbury, Bishop Sarah Bullock, as the next Chair of CCJ, and Bishop Sarah took up the position of Chair at the AGM. Bishop Sarah has more than 30 years, experience with CCJ and long experience in lewish-christian relations. The Trustees were delighted to welcome Bishop Sarah into her new position. In August 2023 the Trustees were pleased to appoint two new Trustees.. Elliot Steinberg and Anna Tobin, followed by the appointment of Tamara Handler and Edward Kessler MBE in September 2024. Staff The Charity employs eight members of staff including two full-time Co-Directors, Georgina Bye and Nathan Eddv.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Volunteers Ccl's local work is organised into Branches around the country, each led by a committee of volunteers. There are 15 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. Senlor management staff The Trustees delegate the directing and operating of the charity to the Co-Directors on a day-to-day basis. Howthe charity is supported: Membership: Individual membership costs £50 a year; joint membership £65,. and corporate membership le.g. church or synagogue) £lOO. 2. Donations: The Charity benefits from regular and one-off donations by supporters. Appeals to members are made through CCJ'S annual journal 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-. The Claims Conference, Pears Foundation, Association of jewish Refugees, The Rubin Foundation Charitable Trust, Tikkun 01am Foundation, Beaverbrooks Charitable Trust, John Mason Trust, Headley Trust, The Fidler Trust, The Davis Foundation, 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 supported CCJ'S work over the past year. 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 2023124, 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. Financial Review The Financial Statements record the financial performance of the Charity and have been prepared in accordance with its accounting policies and to comply with the Charitws constitution and applicable law. CCI recorded a deficit of £142,757 for the year, made up of a deficit on operations of £187,330 and a gain on the value of its investments of £44,573. This is clearly a disappointinE result, given the Charity's continuing policy that income raised from 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. As part of our endeavour to reduce expenses, we have relocated our offices from Tufton Street to 16 Tavistock Crescent, London Wll IAP. The financial results for the year are shown on pages 13 to 14. The Trustees will continue to monitor the Charit$ financial performance closely and take action as appropriate. The value of its investments may continue to fluctuate.
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS ST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Going concern The Trustees consider Ca to be a going concern based on the Charity's financial position at 31 March 2024, its drive for future fundin& its strategy and the current resetves available to it. The Trustees review the financial position of the Charity reBularly during each year. ReseNes Policv 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 2024, the free reserves were £668,45112023.. £800,830). Investment Pollcy 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. Statement of Trustees, responsibilities 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. In preparing the financial statements, the Trustees are required to.. Confirm that suitable accounting policies have been used and applied consistentlyi Make judEements 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. 2211012024 Approved by the Trustees and Signed on on their behalf by- The Rt. Revd Sarah Bullock Chair io
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS INDEPENDENT EXAMINER'S REPORTTO 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 2024. Responsibilities and Basis of Report As the Trustees of the Charity land its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the 2011 Act'l. 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 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 1451Sllbl of the 2011 Act. Independent Examiner's Ststement 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: accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or the accounts do not accord with those records,. or 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 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 IFRS 1021. 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. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities IAccounts and Reportsl Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters l am required to state to them in an Independent examiner's report and li
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF THE COUNCIL OF CHRISTIANS AND JEWS 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 /A/& Dated: 2211012024 lan Saunderson FCA BKL Audit LLP 35 Ballard5 Lane London N3 IXW 12
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Notes Unrestricted Restrirted 2024 2023 Income Donations and legacies Incorne from inve5tment5 Income from charitable activities 169,735 15,768 3,710 35,495 205,230 15,768 5,694 285,523 15,226 15.891 1,984 Total income 189,213 37,479 226,692 316.640 Expenditure Expenditure on raising funds Expenditure on charitable activities 50,657 253,718 50,657 363,365 42.936 387,649 109,647 Total expenditure 304,375 109,647 414,022 430,585 Net Ideficitlfincome before gains on investments Net gains/ losses on investments 1115,1621 172,1681 1187.3301 1113.9451 44,573 44,573 134.3701 Net incomellexpenditurel 170,5891 172,1681 1142.7571 1148,3151 Transfer5 between fund5 16 174,0521 74,052 Net movements in funds 1144,6411 1,884 1142.7571 1148,3151 Reconciliation of funds Funds brought forward 16 846,931 15,628 862,559 1.010.874 Fund5 carried forward 16 702,290 17,512 719,802 862,559 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. 13
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS BALANCE SHEET AS AT 31 MARCH 2024 Notes 2024 2024 2023 2023 Fixed Assets Tangible fixed 355ets Intangible fixed assets Investments 12a 12b 13 600 1,159 12,500 544,623 604,955 605,555 558,282 Current asset5 Debtors Cash at bank and in hand Branches- cash in hand and at bank 14 20,307 62,353 50,751 133,411 113,294 158,051 50,043 321,388 Current Ilabllltles Creditors 15 119,1641 117,1111 Nèt turrent assèts 114,247 304,277 Net assets 719,802 862,559 Funds Restricted funds Unrestricted funds 16 16 17,512 702,290 15,628 846,931 Total funds 719,802 862,559 The notes on pages 16-27 form part tsf these financial statements. 2111012024 Approved by the Trustees on ........................................................ nd signed on their behalf by Nywam Mrs Susan Nyman FCA: Hon Treasurer Mr Duncan Irvine: Hon Treasurer 14
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountin8 policies Charity details The Council of Christians and Jews is an unincorporated Charity registered in England and Wales12380051. The registered office is St Andrews House, 16 Tavistock Crescent, London Wll IAP. Accountlng conventlon The financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charitie5 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 prograrnme5 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 fund5 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. Intomè 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 b3sis. Expendlture 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 heading5 that aggregate all costs related to the categorv. Cash flow statement No cashflow statement is prepared as the Charity qualifies for exemption from this requirement under the small entities exemption in FRSIO2. Tax status ca 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 C05t5 Overhead and support costs have been allocated between fund generation, charitable activities and governance on the basis of Staff time spent on these activities. Costs of ralslng voluntary Income The costs of raising funds consist of staff time and expenses in relation to publitising and fundraising event5 held by the Charity. 15
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Icontinuedl Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Charitable artivities Costs of charitable activities include grants made and an apportionment of overhead and support Costs. Governante costs Governance costs comprise all cost5 involving the public accountability of the Charity and it5 compliance with regulation and good prartice. These costs include costs relating to independent exarnination and legal fees together with an apportionment of overhead and support costs. Flxed assets Tangible fixed assets are stated at cost less depreciation. Assets COSting over £1 are capitalised and depreciation 15 provided at rates calculated to write off the cost less estimated residual value of each a55et 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 lease5 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 vèlue at the balance sheet date. The statement of financial activities include5 the net gains and losse5 arising on revaluation and disposals throughout the year. Realised Bains and losse5 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 and10sses are calculated as the difference between the market value at the start of the year lor purchase date if laterl and at the year end. Branches CCJ operates many local voluntary branches. whose activities further the objectives of CCJ. Each branch has its own elected officers iesponsible for organising and running the branch's programme. Branches arrange iegular meeting5, Outings, talks and visits to churches and syna8ogue5. Branches receive support from the head office and raise funds. Their results are reported back to head office and consolidated into the Charity's accounts on an annual basis. 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. 16
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 2. Detalledstotement oAFlnonclolArtlvltlesfor2023 Untsstntted Restntttd 2023 Income Don(JtAons and legacies Incomefrom investments Incomefrom charituble activities 238,893 15,226 15.891 46,630 285,523 15.226 15.891 Totol income 270,010 46.630 316.640 Expenditure Expenditure on r(Jisingfunds Expenditure on charitoble activities 42,936 227,531 42,936 387,649 160,118 Total expenditure 270,467 160.118 430.585 Net (deficitl/income before losses on investments (4571 (113,4881 (113,9451 Net losses on investments (34,3701 (34 370) Net expenditure {34,827J (113,488J (148,315) Tronsftrs betweenfunds 1112,1881 112,188 Net movements infunds (147,01SJ (1,300J {148,315J Reconciliotion offunds Funds broughtforward 993,946 16,928 1.010.874 Fund5 carriedforward 846,931 15,628 862,559 17
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3 Donations and lègaciès Unrestricted Restrirted Total 2024 Total 2023 Subscription5 Grants Donations Campaign Appeals Legacies 26,218 79,671 47,449 9,397 7,000 26,218 115,166 47,449 9,397 7,000 27,468 83,062 117.652 35,495 57,341 169,735 35,495 205.230 285.523 Donotions undlegocies (Prior Yeorj Unrestrirted Restntted Totol 2023 Subscriptions Grant5 Donfjtions Compaign Appeals Legt7cies 27,468 36,432 117,652 27,468 83,062 117,652 46,630 57,341 238,893 57.341 285,523 46,630 4 Income from investments Unrestricted Restricted Total 2024 Total 2023 Dividend income 15,768 15,768 15,226 15,768 15,768 15,226 IrKomefrom investments fPrior Year) Unrestrirted Restncted Total 2023 Dividend income 15,226 15,226 15,226 15,226 5 Income from charitable artivities Unrestrirted Restrirted Total 2024 Total 2023 Study tours Branch activities 10,238 5,653 15,891 3,710 3,710 1,984 1,984 5,694 5.694 Total Income 189.213 37.479 226.692 316.640 18
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Intomefrom charitoble octivities (Prior Year) Unrestritted Restntted Total 2023 Study tours Branch activities 10,238 5,653 15,891 270.010 10,238 5,653 15,891 316,640 Tot¢71 Income fPrior Year) 46,630 Expenditure on raising fund5 Unrestritted Restritted Total 2024 Total 2023 staff costs Support costs and overheads (from note 81 40,358 10,299 50,657 40,358 10,299 50.657 29.262 13,674 42,936 Expendlture on mlslngAunds (Prlor Yeurj Unrestrlrted Restrlcted Toto12023 stoff costs Support Costs overhead5 (from note 8J 29,262 13,674 42,936 29,262 13,674 42,936 7 Expenditure on charitable activities Unrestrlcted actlvltles undertaken Restrlcted actlvltles undertaken Support costs Unrestricted Support costs Restrirted Total 2024 Total 2023 Ifrom Note 81 10,536 32,925 17,560 17,560 4,390 17,560 7,024 (from Note 81 Common Ground 3,194 13,730 64,045 24,077 24,764 45,011 58,746 7,024 65,257 44,41 16,298 16,387 138,434 22,171 21,710 42,683 37.379 6,780 47,678 38,306 16,120 Study tour5 Branch activities Social action projects Education Dialogue Local projects Campus Leadership Communications Governance. 20,145 loo 10,975 6,417 7,204 27.451 41,186 13,170 47,697 17,560 26,853 7.518 17,560 119,823 67,942 133,895 41,705 363,365 387,649 *lncluded within 8overnance costs are independent examination fees of £3,60012023.. £3,600) 19
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted ortivities undertaken Restrlrted uctivities undertfjken Support costs Unre5trirted Support costs Restricted Total 2023 Prior Ye¢7r TheologyAdvisory Common Ground Study tours Brunch octivities Sociol oction projects Education Ditslogue Loculprojects Campus Leadership Communications Governance 6.217 10.170 31.781 16,950 16,950 12,712 16,950 6,530 16,387 138,434 22,171 21,710 42,583 37,379 6,780 47,678 38.306 16,120 387,649 96.059 1,300 10,594 3,921 4,760 25,734 20,429 4,237 250 16,950 30,728 21,356 7,645 90,062 16,950 8,475 137,468 128,087 32,031 'Included within governance costs are audit fees of £9,264 8 Allocation of support costs and overhead5 Staff costs and overheads were allocated between fundraising and supporting charitable activities as shown below. Fundralslng Supportlng tharitablè activitiès Total 2024 Staff costs lfvom note 91 Rent, rates and service charges Insurance Office equipment costs Travel Printing. postage and stationery Depreciation Ifrom note 1221 Amortisation Ilrom note 12bl Other Costs Provision Cecil Musel IRS Tax Bad Debts Write Off - Legacies 106,191 29,475 1,286 6,578 4,311 3,485 475 10,625 2,123 3,518 7,533 175,600 Supporting 92,013 28,448 1,234 14,821 1,722 4,298 398 106,191 34,676 1,513 7,739 5,072 4,100 559 12,500 2,498 3,518 7,533 185,899 Toto12023 92,013 33,468 1,452 17,436 2,026 5,056 468 5,201 227 1,161 761 615 84 1,875 375 10,299 Fundrnising Prior Year Staff costs (frorn note 91 Rent. rt7tes tsnd service chur9es Insurance Office equipment costs Trovel Printing. postage and stationery Depreciation (from note 12a1 Amortisotion (froffl note 12bl Legtsl Professionol Costs Other Costs 5,020 218 2.615 304 758 70 3,750 36 21,250 204 25,OOQ 240 902 13.673 5,113 169,501 6,015 183.174 20
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 9 Staff Costs 2024 2023 Salaries and wages Social security costs Pension c05ts Other staff costs- recruitment and temporary staff 257.154 21.683 10,538 2.740 292,115 225,010 18,775 9,014 252,799 By expenditure category: Project Expenditure Fundraising Communication Support Costs (Note 81 118,713 40,358 26,853 106.191 IID.168 29,262 21,356 92,013 292,115 252,799 There were no employees who had emoluments greater than £60,000 in the year12023'. none) The remuneration of key management personnel for the two co-directors during the year wa5 £113,77812022.. £99.5131 The average number of employees analysed by function was-. 2024 2023 Fundraising Direct charitable activities Supporting charitable activities 10 Transartions with Trustees No Trustees received remuneration during the year. Travel expenses amounted to £nil12023: £nill. therefore none were reimbursed12023.. 01 during the year. During the year £37412023.. £3601 wa5 paid in respect of Trustees Indernnity Insurance. During the year, 8 trustees12023: 10 trustees) made donations to CCJ, totalling £20,52712023'. £21,290). 11 Pensions Ca has made available to employees a defined contribution pension scheme, administered by National Employment Savings Trust INESTI. The number of employees with benefits accruing under this scheme which is a money purchase scheme 1$ 812023.. 81. Contributions to the scheme are accounted foi on an accruals basis. The C05t to Ca is shown at note g above. At the year-end £1,92912022.. £1,6691 wa5 owed to NEST. 21
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12a Tangible fixed assets Furniture & fittin8S Computer Equipment 2024 Total Cost At I" April 2023 Additions Disposals At 31" March 2024 4.754 14,477 19,231 11,3001 3,454 19.6261 4,851 110,9261 8,305 Accumulateil depreclatlon At I" April 2023 Charge for the year Disposals At 31" March 2024 4.633 so 11,3001 3,383 13,439 509 19,6261 4,322 18,072 559 110,9261 7,705 Net book valuè At 31 March 2024 71 529 600 At 31 March 2023 121 1,038 1.159 12b lrttangible Fixed Assèts Website Website Development 2024 Total Cost At 1° April 2023 Additions 75.000 75.000 At 31" March 2024 75,000 75,000 Amortlsat5on At I" April 2023 Charge for the year 62.500 12.500 62.500 12.500 At 31" March 2024 75,000 75,000 Net book value At 31 March 2024 At 31 March 2023 12.500 12.500 Included in Intangible Fixed Asset5 is a gift in kind with 3 total value of £75,000 received in 2021 used to develop Ccl's new national website. This gift has been provided by M&C Saatchi and was kindly made possible by the 22
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Secretary of State for the Horne Departrnent. The website has been in use since 2021. As of 315t March 2024, the website ha5 been fully arnortized. 13 Investments 2024 2023 Balance at l April Additions Withdrawals Realised gains Unrealised gainslllossesl Cash in Transit S44,623 15,759 159,9151 5,778 38,795 59,915 604,955 613,773 15,220 150,0001 19221 133,4481 Balance at 31 March 544,623 Original c05t 424,455 456.793 At 31 March 2024 the Council of Christians and Jews held the following investments representing more than 5% of its portfolio- 2024 2023 Sarasin & Partners- Sarasin Endowments Fund Class A ACC 589,824 530,780 14 Debtors 2024 2023 Legacies receivable Accrued income Prepayments 100,043 11,859 1.392 18,859 1,448 20.307 113,294 15 Crèditors 2024 2023 Trade creditors Accruals PAYE & NIC 38 14.201 4,925 4.383 7,956 4,772 19,164 17,111 23
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Investment Gains Transfèrs 16 Funds 2023 Intome Expenditurè 2024 Restricted Funds Study Tours Local ProjeetS Campus Leadership Education North East- Louis Myers Glasgow- Jane Haining Leeds - Holocaust Education Total Restricted Funds 12,000 131,1201 19.120 13,000 10,495 165,2571 113,1701 liooi 52,257 2,675 5,398 3,000 7,230 15,628 5,298 4,984 7,230 17,512 1,984 37,479 1109,6471 74,052 Unrestrlcted Funds Head office Branche5 Revaluation reserve Total Unrestrlcted funds 689,827 33,242 123,862 846,931 185,S03 3,710 1297,9581 16,4171 5,778 176,7561 506,393 2,704 33,239 162,657 174,0521 702,290 38,795 44,573 189,213 1304,3751 Total Funds 862,559 226,692 1414,0221 44,573 719,802 The restricted Study Tours monies represent funds provided to support study tours and related events, in particular the Yad Vashem and Isrèel Palestine Study Tours. A Poland trip was also tsrganised in October 2023 to comrnemorate the 75 anNiver5ary of the liberation of Auschwitz to inform Christian clergy about the Holocaust. Branches, funds are funds held by the Branches of the Charity. The Campus Leadership Programme is a restricted project that engages Christian and Jewish Èroups on cèmpus. There was £13,000 generated in income for 2023124. All restricted expenditure has been matched by a transfer from unrestricted funds. We continue to attract funders to this restricted programme for the 2024125 period. The Education programme this year was the Holocaust education seminar for 15 educators entitled Witnessing to Memory, in the previous Financial Year 2022123. The Louis Myers Fund is a restricted fund managed by the Northeast 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 Nottinghamshire 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 15 the updated book cost of our inve5trnent5 Wlth Sarasin and JP Morgan. The shortfall of £74,502 in restricted funds was covered by transfers from unrestricted funds. 24
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Investment Gains TrunsAers Funds {Prfor Year) 2022 Income Expendlture 2023 Restricted Funds study Tours Local Projects Ct7mpus Leadership Education North East- Louis Myers Glosgow-JJne Hoining Leeds- Holocoust Education TotalRe5tricted Funds 30,880 250 13,000 2,500 1106,653) (2501 (47.6781 (4,2371 (1,0001 75,773 34,678 1,737 6,398 5,398 7,530 16,928 (300J (160,118) 7,230 15,628 46,630 112,188 UnrestrirtedFunds Heud office Bronches Rev(JluGtion reserve Total UnrestrirtedAunds 803,791 264,357 32,845 5,653 157,310 993,946 270,010 (266,5461 {3.921J (922) 1110.8531 689.827 (1,335) 33,242 (33,4481 123,852 (34,3701 (112,1881 846,931 1270,467) Totul Funds 1.010,874 316,640 (430,5851 (34,370) 862,559 17 Allocation of assets to fund5 Unrestricted Restricted funds funds Total 2024 Fixed a55etS Investments Current assets 600 604,955 115,898 119,1641 702,289 600 604,955 133,341 119,1641 719,802 17,513 17.513 Unrestricted Restricted funds fvnds 13,659 544,623 305,760 117,111) 846.931 Totol 2023 13,659 544,623 321,388 117.111) 862,559 Allocotion of assets tofvnds Fixed ÉJ55ets Investments Current t7ssets Current lit7bilities (Prior Yeurj 15.628 15.628 18 Related parties CCI is a rnember of the International Council of Christian and jews Iicai which acts as an umbrella organisation for 38 national Christian-jewish dialogue organisations worldwide. Ca is also a member of the Inter Faith Network of the UK. 25
Commercial in confiden THE COUNCIL OF CHRISTIANS AND JEWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 19 Operating lease5 CCJ were located in offices at 7 Tufton Street leased from Faith House. The rent payable was £31,668 per annum. On 28 June 2024, CCJ moved offices to St Andrew's House at 16 Tavistock Crescent in Westbourne Park. The total renta15 under operating lease5, charged as an expense in the Statement of Financial Activities are disclosed below.. 2024 2023 Hire of plant and m3chinerv Office rent and service charges 705 31,668 705 31,668 Total outstanding commitments at the year end under existing leases are as follows.. 2024 2024 2023 2023 Plant and Land and Plant and Land and Machinery buildings machinery buildings Leases payable within l year Leases payable within 2-5 years 13.370 353 26,500 6.620 13,370 353 33,120 26