Registered charity number 250006 FEDERATION OF JEWISH RELIEF ORGANISATIONS Report and Unaudited Accounts For the Year Ended 31 March 2021 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Report and accounts Contents** ||**Page**| |---|---| |Legal and administrative information|1| |Trustees' report|2 - 5| |Independent examiner's report|6| |Statement of financial activities|7| |Balance sheet|8| |Notes to the accounts|9 - 14| |Income and Expenditure Account (For Trustees Only)|15| ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Legal and administrative information** |**Charity name:**|Federation of Jewish Relief Organisations|Federation of Jewish Relief Organisations| |---|---|---| |**Nature of governing document:**|Deed of Trust establishing unincorporated charitable trust|| |**Charity number:**|250006|| |**President:**|Emeritus Rabbi Lord Jonathan Sacks (Deceased)|| |**Trustees:**|Mr A M Garfield FCA|(Hon. Treasurer)| ||Mrs A Lando (Deceased)|(Hon. Secretary)| ||Mrs H J Garfield|(appointed 1 July 2021)| |**Honorary Secretary:**|Mrs A Lando (Deceased)|| |**Independent Examiners**|Winston Gross & Co.|| ||Chartered Accountants|| ||34 Arlington Road|| ||London|| ||NW1 7HU|| |**Bankers:**|Barclays Bank plc,|| ||Hampstead Branch|| |**Principal office and charity address:**|120 Salmon Street|| ||London|| ||NW9 8NL|| 1 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS** ## **Trustees' Report** The trustees of the charity, present their annual report and accounts for the year ended 31 March 2021. The trustees confirm that the financial statements comply with the current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities SORP applicable to charities preparing their accounts in accordance with FRS 102 effective 1 January 2019. ## **Principal Objective and Aims** The principal objectives and aims of the Charity during the year continued to be: 1. To relieve Jewish victims of war and persecution. 2. To relieve poverty and sickness among, and to advance the education of, the Jewish people. These objectives may be carried out in the UK, Israel or elsewhere. Many of these services are provided through the provision of grants and donations in conjunction with various public sector bodies and non governmental and non profit making organisations mainly in Israel; and through an independent Charity in Israel, the Israel office of the Federation of Jewish Relief Organisations. The trustees are satisfied that the objectives of the Charity have been met through the various activities during the year and ongoing. The charity continues to explore new ways of rendering its services and programs to fulfil its principal objectives and aims. The manner in which these objectives are achieved is set out in these accounts and trustees' report. The trustees have had due regard to the guidance issued by the Charity Commission regarding the public benefit and consider this charity to be in the public benefit through the grants and donations being made to the various organisations that the charity makes and facilitates. ## **Structure and organisation** The Federation was established in 1919. It is an unincorporated charitable trust governed by its Constitution as amended on the 8 August 2004 replacing the previous Constitution. The Charity is under the overall control of the trustees who meet each year to manage the charity's affairs, to set the policy and overall direction. Decisions are taken by agreement of all the trustees. Day to day responsibility of running the organisation is delegated to the Honorary Treasurer who manages the administration and supervises the services rendered by the Charity, assisted by one paid staff member. The trustees are the only members of the charity. The Charity has an open recruitment procedure for new trustees who are appointed if they have the appropriate skills and experience to meet the needs of the organisation. The Charity is encouraging the implementation of policies and procedures for the induction and training of both new and existing trustees. The power to appoint new trustees vests in the existing trustees. The Trustees comprise a minimum number of two and a maximum of ten. 2 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS** ## **Trustees' Report** ## **Principal activity review and future developments** The Federation's income during the year was derived from restricted and unrestricted donations. Unrestricted donations include £7,497 (2020: £4,867) from the Christadelphians. Other unrestricted donations amounted to £6,624 (2020: £6,765). The charity received legacies in the year as follows, from:Kodin Estate - £Nil (2020: £46,667). Restricted donations comprise £21,000, from Christadelphians £Nil (2020:£6,500) and Maurice Wohl Charitable Foundation £21,000 (2020: £39,000), for specific activities. The Federation continues to make donations to various individuals and organisations in accordance with the objects in its Constitution. This has continued after the year end. The trustees are satisfied that the charity's assets are adequate to fulfil its obligations. The level of incoming resources is dependent on grants and donations received which can be affected by the overall economic climate. The results for the year are considered satisfactory by the Trustees. ## **Financial Review** There has been no material change in the Federation's activities during the year During the year, the Federation had total incoming resources of £36,376 (2020: £104,147). The resources expended were £57,110 (2020: £98,284). Details of these are set out in the notes to these accounts. Restricted donations of £23,200 (2020: £43,300) were paid in the year. £9,030 (2020: £24,266) was paid to the Israel office to support the objects of the charity. These donations were all made in accordance with the main objects of the charity to organisations and individuals who met the charitable objectives of the organisation. Included in unrestricted donations were amounts to the following - £12,750 (2020: £18,130) to Norwood, £3,500 (2020: £3,250) to Jewish Community Secondary School and other donations amounting to £800 (2020; £2,000) to various causes. Staff and support costs during the year were met from the unrestricted funds. The deficit (2020: surplus) of the net unrestricted incoming resources during the year of £18,534 (2020: surplus £3,663) was deducted from, (2020 added to), the accumulated unrestricted funds brought forward, which amounted to £148,193 (2020: £166,727) at the year end. The deficit of £2,200 (2020: £2,200 surplus) of restricted incoming resources was deducted from accumulated restricted funds brought forward leaving accumulated Restricted Funds of £Nil (2020: £2,200) at the year end. ## COVID-19 Pandemic: The Trustees considered the issue of the Charity's sustainability in the light of COVID-19 and concluded that it had adequate reserves at present and that the principal sources of core cost funding were not under threat. 3 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS** ## **Trustees' Report** ## **Reserves Policy** The trustees have resolved to maintain reserves at levels considered appropriate to provide for future activities of the organisation. The existing assets are retained to produce income and to meet any annual deficit or will be utilised for future grant making by the trustees depending on their assessment of the needs of the donee at the time. The trustees are concerned not to diminish the charity's assets in the short term as that would restrict their ongoing ability to fund projects as and when considered appropriate by the trustees. The net current assets at the year end are considered adequate as reserves. The charity maintains unrestricted funds at a level which are more than adequate to meet ongoing management and administration costs. The current year unrestricted expenditure is financed out of unrestricted funds received during the year or from unrestricted funds available at the beginning of the year. The level of free reserves are monitored and reviewed regularly by the trustees. During the year the Charity received restricted funds and these were expended to meet the criteria specified by the donor(s). ## **Investment policy** The constitution authorises the trustees to make and hold investments. The trustees take a prudent view regarding the investment of surplus funds. Accordingly, all funds are placed on current account with the Federation's bankers. The trustees consider that the return on bank deposits is un-satisfactory in the current economic climate. ## **Risk management** The Trustees regularly review the major risks which the charity faces. Given the charity's financial controls, the trustees consider there are adequate resources and controls to address any major risks that may arise in the future. The trustees continually examine the operational and business risks likely to be faced by the charity and continue to improve the existing systems to deal with and mitigate any significant risk. ## **Cooperation with other organisations and bodies (both charitable and non charitable)** The Federation receives requests from other charitable and non charitable organisation for assistance and support. Such requests are reviewed by the trustees and assessed as to whether they are in accordance with the objects of the Federation. The organisation works closely with an independent charity in Israel, the Israel office of the Federation of Jewish Relief Organisations through whom certain charitable donations are distributed in Israel. The Charity receives various donations from charitable and non charitable organisations including donations from the Christadelphian community and the charity is grateful for all their support. ## **Fixed Assets** The changes in fixed asset investments are summarised in the notes to the financial statements. 4 FEDERAnoM OF jE￿SN REUEF ORGAJ41SATIONS TnAttts' Report Trusi••6 Tielplg*iTrJ tsuae•s c11￿C￿￿1ty. Eor¥ed thJr¥g thè h•J Ir A FCA Trustsw r•spoMibtlhl•* r¢gulth'o arnj f* viv oftrt sta7 of affarÈ as * t* tjaaw date •MJ oltre nterrErt anc ¢Jthwr.g r￿ule$ axP￿￿￿e fuitr4t Fer￿1. In preFkqrifg . xtecl suitsbb pkn IIMr ap#1 tlw wrts•". #i￿raCY* fnaTrLi*i pc*tDn ofmp. IhÉm tral th* attounts t*mkgy iththe ctrerit1￿ Ad 2011 anc'*ththè r¢O￿lman￿ of ￿ sta￿nento[R•t￿ttm￿￿@d PAchtÈ UK ¥xJ RewblK ijf I￿￿8nd (FRS1￿)I:tfte¢bve 1 Jarnari 3J1>1. Ch¥￿e$ SORP FRS1021."he F,.na￿al Reporting ￿P￿alle In JK Repu￿￿ d Irelaid IFRS1D21 d d¥@ckn d Ira￿) and uhEf WTEgulm&s. rAMG¥WJfrLA TrMTTra5LrEI FEDERATION OF ￿lSH RELÉF 0ft&4IISATKIIIS lartPh• y•4r •l￿d 31 2021 uw> a)19) . ciord*s &yp IFRSIOII 145151 (t? 2011 *di".w on & co. 31 Ro*1 Phyl 7HV ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS** ## **Statement of financial activities (Including income and expenditure account) for the year ended 31 March 2021** |**General**
**Notes**
**Funds**
**£**
**Incoming Resources**
**_Incoming Resources from generated funds_**
**_Donations and legacies_**
Unrestricted legacies
2
-
Unrestricted donations and grants
3
14,121
Restricted donations and grants
3
-
Gift aid receivable
1,255
**Investment Income**
UK Bank interest
-
**Total income and endowments**
15,376
**Resources Expended**
**_Expenditure on raising funds_**
4
1,230
**_Expenditure on Charitable activities_**
Restricted donations, grants and legacies
-
Unrestricted donations and grants
4
30,385
Other expenditure
4
2,295
**Total expenditure**
33,910
**Net Income/expenditure**
5
(18,534)
**Transfers between funds - admin fee**
-
**Net movement in funds**
(18,534)
**Reconciliation of funds**
**Total funds at beginning of year**
10,11,16
166,727
**Total funds at end of year**
10,11,16
148,193|**Restricted**
**Funds**
**£**
-
-
21,000
-
-
21,000
-
23,200
-
-
23,200
(2,200)
-
(2,200)
2,200
-|**2021**
**Total**
**£**
-
14,121
21,000
1,255
-
36,376
1,230
23,200
30,385
2,295
57,110
(20,734)
-
(20,734)
168,927
148,193|**2020**
**Total**
**£**
46,667
11,632
45,500
348
-| |---|---|---|---| ||||104,147| ||||1,132
43,300
51,606
2,246| ||||98,284| ||||5,863| ||||5,863
163,064| ||||168,927| There were no recognised gains and losses for 2021 and 2020 other than those included in the statement of financial activities. All incoming resources and resources expended derive from continuing activities. The notes on pages 9 to 14 form an integral part of these accounts. 7 FEDERAnoN OFJEIMSH REueFORGANISATIOKS Balance Sheet at J1 March 2021 FlxÈd •ss•ts Targ1b￿ assds CurT•ni assets L*Diors Cash •t bank hapd 246 153.052 .213 173,819 175.CQ2 crnd1t￿: amounts lamiry ¢ ¥41thin oD•yoar {6.1C6) {6,1 148.192 168.926 rot41 •ssets kgs uuT•n¢ JIabilitses 1Th8.9?7 UnrpstTr&1 148.193 166.T27 10 Total fuThl 12 146.1 168.927 Ac12011. (il enwrr¥J that th• Charty * pw a¢tt4xthrg T￿05 uf Ui ChaT+tièsAct 2011.. lill *wJnls Which and far ol the slate d alf*rs 01 the CW &$ at Ili¥ ond oftr* fmiGal >*4raTrJ o". ts sl#ierntnt ol fir•n¢*l acivO]es tc* aLfLMilanc8 Ilh th• c4 Secw. 132 oFtr* ChBr*"eJ 2011. Thtsx£sJrts*wa¢pro￿ tyl￿ ￿10 JaroJwy2O22 on Ils t¢halL as The fjcts8 on 9 to 14 fDrrn ￿ irtety31 wt r* these ac¢¢uMS ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2021** ## **1 Accounting policies** ## a _**Basis of preparation of financial statements**_ The accounts have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities: statement of recommended practice applicable to charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019), (Charities SORP FRS102) Second edition , the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Charities Act 2011. The charity is exempted from preparing a cash flow statement due to the adoption of the exemption available to charities with income of less than £500,000. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy or note. ## **b** _**Public benefit entity**_ The charitable trust meets the definition of a public entity under FRS102. ## **c** _**Going concern**_ The trustees consider that there were no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. ## **d** _**Income**_ Income comprise the total income receivable during the year which is recognised on an accruals basis of accounting. Restricted income is matched directly with the relevant expenditure for which the restricted income was received. Bank interest is included in the income and expenditure account on an accruals basis. Tax refunds on gift aid donations are accounted for on an accruals basis. The value of services provided by volunteers has not been included. ## **e** _**Fund accounting**_ The Charity reserves have been allocated to separate funds for future application. Unrestricted funds are incoming resources receivable or generated for the furtherance of the objects of the Charity without a specified purpose and are available as general funds. Resources expended which meet these criteria are charged to the funds, together with a fair allocation of staff and support costs. Unrestricted funds comprise accumulated surpluses on general funds and these are available for use at the discretion of the trustees in the furtherance of the charitable objectives of the Federation. Restricted funds are those that can only be used for restricted purposes within the objects of the Federation. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes. Resources expended which meet these criteria are charged to the funds. 9 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2021** ## **1 Accounting policies continued** ## f _**Expenditure**_ Resources expended and liabilities are recognised as soon as they are incurred on an accruals basis inclusive of any Vat. Expenditure which is directly attributable to specific activities is allocated specifically to the relevant activities for which it is incurred. Provisions are made for all known liabilities which exist at the year end based on the trustees best estimate as to the costs of settling those liabilities. Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :- -Costs of raising and generating funds which includes any fundraising costs incurred. -Donations payable in furtherance of the charity's objectives. Donations are made to individuals and organisations in order to further the objects of the charity. -Governance costs for compliance with charitable and statutory requirements. -Staff and support costs. ## **g** _**Staff and support costs**_ These are management and administration costs and comprise expenditure not directly attributable to the generated funds, charitable or fund raising activities of the Charity, but relate to the furtherance of the charity's objectives. They are therefore allocated to the relevant category of resources expended based on estimates of the time devoted to each activity. ## **h** _**Tangible Fixed Assets and Depreciation**_ Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Furniture and Equipment 25% reducing balance ## **i** _**Foreign currencies**_ Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account. ## **j** _**Taxation**_ As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the charity and as such is included in the relevant costs in the Statement of Financial Activities. ## **k** _**Debtors**_ Debtors are recognised at the settlement amount due after allowing for any discounts and as per the terms agreed. Prepayments are valued at the amounts prepaid for services and accrued income amounts are valued at the amounts due per terms agreed and there is certainty of receipt. ## **l** _**Cash at bank and in hand**_ Cash at bank and in hand includes bank balances kept in current and deposit accounts. ## **m** _**Creditors and provisions**_ Creditors and provisions 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. Creditors are normally recognised at their settlement amount after allowing for any discounts. 10 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2021** ## **2 Legacy** The amounts received during the year from unrestricted legacies was £Nil (2020: £46,667). ## **3 Donations and grants receivable** Included in income of the charity is donations and grant income for unrestricted funds of £14,121 (2020: £11,632), restricted funds of £21,000 (2020: £45,500) and gift aid tax refunds due of £1,255 (2020: £348). |**4**
**Resources expended**
**a)**
**Analysis of total resources expended**
**Cost of generating funds voluntary**
**income**
**Cost of charitable activities**
- Grants and donations towards
clothing relief and
kindergartens, youth centres,
education and medical equipment
**Other Expenditure**
- Independent Examiner fees
- Office, staff and finance costs|**Direct**
**costs**
**£**
-|**Staff**
**costs**
**£**
1,230
4,305
4,305
-
615
615
6,150|**Support**
**costs**
**£**
-|**2021**
**Total**
**£**
1,230|**2020**
**Total**
**£**
1,132| |---|---|---|---|---|---| ||26,080||-|30,385|51,606| ||26,080||-|30,385|51,606| ||1,680
-||-
-
-
-|1,680
615|1,680
566| ||1,680|||2,295|2,246| ||||||| ||27,760|||33,910|54,984| The direct costs of charitable activities - donations of £26,080 (2020: £47,646) includes amounts to the following - £12,750 (2020: £18,130) to Norwood, £3,500 (2020: £3,250) to Jewish Community Secondary School, other donations amounting to £800 (2020; £2,000) to various causes and £9,030 (2020: £24,266) paid to the Israel office of the Federation of Jewish Relief Organisations for projects carried out in accordance with the Federation's objectives. None of these remained outstanding at the year end. The Israel office is located in Tel Aviv, Israel. |**b)**
**Analysis of support costs**
Staff costs
Postage and appeals
Bank Charges
Other costs|-
-
-
-|6,150
-
-
-
6,150|**2021**
-
6,150
-
-
-
-
-
-|**2020**
4,050
-
-
1,608| |---|---|---|---|---| ||-||-
6,150|5,658| Support costs includes all expenditure not directly related to the charitable activity. These are allocated to the relevant category of resources expended based on estimates of time devoted to each activity. 11 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS** ## **Notes to the accounts** **for the year ended 31 March 2021** |**5**
**Net Incoming (Outgoing) Resources for the financial year**
are arrived at after charging:-
Independent Examiners fees
**6**
**Staff Costs**
Wages and Salaries
There were no employees with emoluments greater than £10,000
The average monthly number of persons employed during
the year was as follows:-
Administration assistant
Support assistant|**2021**
**£**
1,680|**2020**
**£**
1,680| |---|---|---| ||**2021**
**£**
6,150|**2020**
**£**
4,050| ||**2021**
**Number**
0.4
0.2|**2020**
**Number**
0.4
0.2| ||0.6|0.6| The trustees did not receive any remuneration for services to the charity in the year. No expenses were reimbursed to trustees in the year except for expenses paid by the Federation in respect of travel costs totalling £Nil (2020: £1,448) for missions to Israel for one trustee to review and promote the various projects being undertaken in Israel. There were no related party transactions in the year or the previous year. ## **7 Tangible fixed assets** |**Cost**
At 1 April 2020
At 31 March 2021
**Depreciation**
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020|**Furniture**
**and office**
**equipment**
**£**
1| |---|---| ||1| ||| ||-| ||1| ||1| 12 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts** **for the year ended 31 March 2021** |**8**
**Debtors**
Other debtors - gift aid tax recoverable
**9**
**Creditors:**amounts falling due within one year
Accruals and deferred income
**10**
**Restricted funds**
Received and expended
FJRO admin fee
Received and expended
FJRO admin fee|**At 1 April**
**2020**
**£**
2,200
-
2,200
**At 1 April**
**2019**
-
-
-|**Incoming**
**resources**
**£**
21,000
-
21,000
**Incoming**
**resources**
45,500
-
45,500|**2021**
**£**
1,246|**2020**
**£**
1,213| |---|---|---|---|---| ||||**2021**
**£**
6,106|**2020**
**£**
6,106| ||||**Resources**
**expended**
**£**
(23,200)
-|**At 31 March**
**2021**
**£**
-
-| ||||(23,200)|-| ||||**Resources**
**expended**
(43,300)
-|**At 31 March**
**2020**
2,200
-| ||||(43,300)|2,200| Restricted funds represents donations and funds received for a specific purpose. |**11**
**Unrestricted funds**
At 1 April
Incoming resources
Resources expended
Transfer between funds FJRO admin fee
At 31 March|**2021**
**£**
166,727
15,376
(33,910)
-|**2020**
**£**
163,064
58,647
(54,984)
-| |---|---|---| ||148,193|166,727| Unrestricted funds include earmarked amounts set aside by the trustees for specific projects and expenses and at the year end they amounted to £Nil (2020: £Nil) |**12**
**Analysis of net assets between funds**
**Unrestricted Restricted**
**Fund**
**Fund**
**£**
**£**
Fixed assets
1
-
Current assets
154,298
-
Current liabilities within one year
(6,106)
-
148,193
-|**Total**
**Fund**
**2021**
**£**
1
154,298
(6,106)|**Total**
**Fund**
**2020**
1
175,032
(6,106)| |---|---|---| ||148,193|168,927| 13 ## **FEDERATION OF JEWISH RELIEF ORGANISATIONS Notes to the accounts for the year ended 31 March 2021** ## **13 Presentation currency** The financial statements are presented in Sterling . ## **14 Legal form of entity** Federation of Jewish Relief Organisations is an unincorporated charity governed by its Constitution (as amended). Registered Charity Number 250006. ## **15 Principal place of business** The address of the charity's principal place of business and registered office is: 120 Salmon Street London NW9 8NL ## **16 Statement of financial activities (including income and expenditure account) - prior year** |**Incoming Resources**
**_Incoming Resources from generated funds_**
**_Donations and legacies_**
Unrestricted legacies
Restricted legacies
Unrestricted donations and grants
Restricted donations and grants
Gift aid receivable
**Investment Income**
UK Bank interest
**Total income and endowments**
**Resources Expended**
**_Expenditure on raising funds_**
**_Expenditure on Charitable activities_**
Restricted donations and grants
Unrestricted donations and grants
Other expenditure
**Total expenditure**
**Net Incoming/(Outgoing) Resources**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds**
**Total funds at beginning of year**
**Total funds at end of year**|**General**
**Funds**
**£**
46,667
-
11,632
-
348
-
58,647
1,132
-
51,606
2,246
54,984
3,663
-
3,663
163,064
166,727|**Restricted**
**Funds**
**£**
-
-
-
45,500
-
-|**2020**
**Total**
**£**
46,667
-
11,632
45,500
348
-| |---|---|---|---| |||45,500|104,147| |||-
43,300
-
-|1,132
43,300
51,606
2,246| |||43,300|98,284| |||2,200
-|5,863
-| |||2,200
-|5,863
163,064| |||2,200|168,927| 14