REGISTERED CHARITY NUMBER: 2531)00 Report ofthe Trustees and Unaudit¢d fiThaDcial Statem¢nt8 for tbe Year EJ)ded JI December 21123 for European UDÉon for Progressive Judlism Grant Hamid Lernian Davis LLP Charted Accountants 1st Floor H¢althoid House Marlborough Hill Middlesex HAI IUD
European Union for Progresgive Judaism CoDtents of the Finncial Statements for the yer ended 31 Deeember 2023 Page Report of tbe Truste¢$ I to 3 Independent Euminer's Report St*¢en>eDt of Financlal A¢¢lvities Balance Shttt tes to the Finanfi•l Statements 7 to 11
Europ¢•n for Progr¢ssiwe Judais Report of the Trustee$ for the year ended 31 D¢tember 2023 The trust¢¢$ present their report with the financia] ststements of the charity for the year ended 31 December 2023. The trustees have adopt¢d the provisions of A¢¢ounting and Reporting by Charitle5'. Statement of Recommended Pl1¢¢ ppli¢abl¢ to charities preparing iheir a¢counts in accordan¢e with th£ Firtancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffe¢tiv¢ l January 2019). OBJEcfIvES AND ACTJvrrIKs Objective5 and #im$ The Obj¢¢tive of the EUPJ is io sttrDgthen Jewish life and values in Jewish ¢otwnunitlC5 throughout Europe by supporting artd advancing a Pro8res5ive appro&¢h to Jewu5h tradition. The EUPJ. in collaboraiion with its membeT5 and asso¢iated orgAnisation4 works io accomplish its obj¢£tives by.. * Supporting the development of alld ¢onn¢cting Progressive J¢wish cornmunitie5 and national movtments in Europe * suring the Jewish tre by investing in youth and young adults * Dcveloping lay, rabbinic and other Jewish professional leadership * Advocating social ju$ti¢¢ and fostering interfaith understanding Supporting the fowidatioThs of Judaism being.. Torah (study). Avodah (worship}. and G'millut Cha5adim (acts of loving-kindne5sI Th¢ effects of Covid subsided ¢onsiderdbly this year Mljich meant increased a¢tivity among our communities. Sadly, with the singl¢ exception of a hybrid meetit)g in the sulnmer, all m¢etings are still held via Zoom. Despite this, imaginative programming has h¢lped many of our constitu¢nt5 to find new ways to r¢ach out both io members and to the wider communiry. Th¢ Roswell Fund ¢oniinues to sypport projecis in our ¢m¢rgin8 co]ntnunities in the Czech Republic, Hungary, Poland, Portugal and Spain. Con8regatlOn5 in ihose ¢ountries are urged tr> contact ELTrJ for the application form for grants to und¢rtake qualifjing proj¢¢ts. There ha5 been a surplu$ of £ 51.735 on UnstriCted funds for the y¢ar12022.. £ 12.437). The Managem¢n¢ Committ¢e is aclsvely involved in reviewing all grant applications and proactively seeking out suitsbl¢ r¢¢ipients in order to develop and expand its a¢tivities. All grartt allo¢ations are approved and minuted by the Management Committee. The BEI is Continuing the aetivity of ihe European Belt Bin, Thth¢r¢ no local prngressive Belt Din is exisiirtg. and set up different court sessions during the year 2023, in particular in Spain and Italy. Th¢ EUPJ is not involved in any public fund raising. The bulk of its incorne is derived from $ubsertption5 from its members, donations made by other ¢haritsbl¢ institutions And individuals. Publi¢ benefit The Management Committee believes that the EUPJ benefits the publi¢ by promoting Progre]ve Judaism throughout Europe wth partieular trnphasis on the inyestrnent in youth ot)d young adult trainin& the development of lay, rabbinic and other Jewish professional leadership, th¢ promotion of social jusiice and the fosteriJ]g of int¢rfaith understanding. FINANCIAL REVIEW Reserves lry The balance sheet on page 6 slM)ws the fina1a[ position of the EUPJ as at 31 December 2023. Total assets les5 liabilities amounted to £462,592 (2022: £341,826) which ar¢ represented by th¢ accuMuled banceS on both the U1¢strIcted athd restricted funds. The Management Cotnmittee h&8 reviewed ihe UDrestricted reserves of th¢ EUPJ and ¢onsid¢rs that these funds are sufficient to ¢ov¢r the management and adminkstration cosis for the forthcoming year. At this level the Mat)agem¢nt Committee feels thai they would be able to continue the current a¢tivities of the EUPJ and me¢t its ongoing expenses in the ev¢DI of a fall in income. FirruRE DEVElnPMENTS Thc Management Committee will continue its policy of rnaking regular grants to suitable r¢¢ipients, having regard to the level of the EUPVS artttual intomc from year to year. It r¢gularly apprais¢s new opporluniiie$ for direct charitable expenditure Consistent with the ELTrJ's ov¢rall ¢haTitsbl¢ tsbje¢tiv¢s. Page I
Europ¢•n Union for Progr¢8SiVt Judaism Report of the Truste¢s for the year ended 31 D¢cember 2023 STRucfuRE. GOVERNANCE AND MANAGEMENT Governing doeument The European Union for Progressive Judaism IEUPJ) is 8 registered rhatrity and was established under a deed dated 6th July 1967. The Deed provided that the ¢harity be called Th¢ Europ¢an region of The World Union for Progres51Ve Judaism. but the ¢harity changed its nam¢ tr) The European Union for Progressive Judaism in 2010. OynisAtiottal strueture The EUPJ is governed by its Consiitution which has be¢n revised a number of tim¢s, the last being on 29 April 2018. The Officers are th¢ Chair and four Vice Chairs, including the Treasurer and the Se¢retary. and fomi part of the Management Committee which is r¢sponsible for the day to day running of the EUPJ. The Officers ar¢ deemed to be the Tnte¢S of the EUPJ for the puTrose5 of the UK Chariti¢5 ad. The Mana8¢meTht Committee meets regularly. and on aY¢ra8e. ten times a y¢ar. The EUPTS day40-dty activities are administered by its Athninistrhtor. Its Management Committee i5 responsible for ¢onsiderntion and auth0ri5ation of the charitsble donations mad¢ by the EUPJ consistent with its policy and its strdte8y. The Management Committ¢¢ of the EUPJ regularly viewS the major risks, which the EUPJ faces and believes that maltainIng lh¢ free reserve5 at the levels stated, Combined with an annual review of the controls ov¢r the key financiai systems, will provide sufficient resources in the face of adv¢rs¢ wndslions. The Management Committ¢¢ hos a150 examined oth¢r operational and business risk5 which it fa¢¢$ and considers th¢ EUPJ'S interna] Control 5ySt¢rns to b¢ appropriate, given the size and n)ture of operation5, to mitigate any significant risks. Rl$k mgnagement The trustees hay¢ a duty to identify and review the risks to which the Charity is exrx)sed and to eDsure appropriate controls ore in place to provid¢ reasonable assurance against fraud and error. REFERENCE AIYD ADMINISTRATIVE DETAILS Registered Charity number 253000 Prinelp*l address 80 East End Road Finchley London N3 2SY Tru51tes Sonja Guentner (resigned 20.4.2023) John Cohen (re$led 20.4.2023) M¢nno ten Brink {resigned 20.4.2023) Paul Winter Ir¢signed 31.8.2023) Miriam Kramer lappoinied 20.4.2023) LLa Muehlst¢in (appointed 31.8.2023) Jonathan Eaton (appoinied 20.4.2023) Fabio Benjamin Fantini {app()inted 20.4.2023) Aiexandtr Grodensky (appointed 20.4.2023) Dominika Zakrewska-oledzka (appointed 20.4.2023) Pierre Elkaim (appointed 31.8.2023) lan Lancaster (appoint¢d 31.8.2023) Page 2
EuropegD Union for Prngressiv¢ Jud#is Report of the Trnstee5 for the yegr ended 31 December 2023 REFgRENCE AND ADMINisfRATIVE DETAILS Ind¢pendent Ex4miner Jeremy Hamid FCCA Grant Harrod Lernlan Davis ILP Charter¢d Accountal I FIOOT Healthaid House Marlborough Hill Harn?w Middlesex HAI IUD R¢gistered Charity number 253000 MANAGEMEI¥T COMMrfTEE AS OF 3111212023 Miriam Krdmer- President R8bbi Lea Muhlsi¢iTh-'Chair Jonathan Eaton- Vi¢e Chair Governance Pierre Elkaim- Vi¢¢ Chair Finance lan Lan¢aster- •Vi¢e Chair LK Movement for Refom) Judaism and Libera] Judaism Liaison Dominika hkrewSka1edYka. Vi¢e Chair Communications Fabio Benjamin Fantini- Vi¢e Chair Israel Rabbi Alexand¢r Grod¢nsky- *Vi¢e Chair Interfaith Rabbi Sylvia Rothschild- Chair ERA Rabbi Dr Ja¢ki¢ Tabiek- Convcnor of th¢ European Beth Din Paul Gomp¢s- EUPJ Foundation Liaison Offi¢¢r- co-opted to Manag¢ment Committee Nota: {') trustees 2n124 Approved by order of the board of trustees on............. . and signed on its behalf by.. Pi¢rr¢ EIkaim-'Inte¢ Page 3
Ind¢p¢ndent Examiner's Report to the Trnst¢u of European Union for Progressive Judaism Independent e¥8mineT'S report to tbe ¢rnstee8 of EuropeAD UDion for Progressiv¢ jd91&1n I report to the charity trustees on my ¢xamination of th¢ ac¢ow]ts of Europ¢an Union for Progressive Judaism {the Trusil for the year ended 31 D¢¢ember 2023. Responsibilities And basis of r¢port As the charity trust¢¢s of the Trust you are responsible for the preparation of ihe cOUnts in accordan¢e with the requirem¢nts of the Charities A¢t 2011 (Ihe Ad). I report in r¢sp¢¢t of my ¢xarnÉnation of th¢ Trust'5 accounts carri¢d out undcr Section 145 of the Act and in Carrying out my eXnatIOn I have followed all applicable Dir110S given by the Charity Commission under Section 14515)Ib) of the Act. IDdep¢ndent exAmitser's $tatem¢nt Since your ¢hariW$ gross income ex¢¢eded £250.000 your examiner must be a member of a listed body. I can ¢onfLrnI that l am qualified to undertake the examination be¢aus¢ l am a member of th¢ Institute of Charter¢d Accountsnts in England and Wales, whi¢h is one of the listed bodies. I have completcd my ¢xamination. I confirni that no materia] matters have come to my attention in connectioth with th¢ examinY4tion giving me cause to believe that in any material respe¢t'. a¢uting r¢cords were not kept in r¢spect of the TNst as r¢quired by Section 130 of the Act. or the account5 do not accord with thost records. or the acwunts do not comply with the applicable requirements concerning the fomj and ntent of ac¢ounts set out in the Charitie5 IA¢¢ounls and Reports) Regulations 2008 other than any Tequiremcnl that th¢ accounts give a true and fair view which is not a matter ¢onsid¢red part of an independent examinati¢)n. I have no concerns and have eome acros5 no other Matters in coMe¢tion with the examination to which attention should be ¢fr3wn in this report in order to ¢nabl¢ a proper umd¢rstandin8 of the 8¢¢0unts to be reached. Jeremy Horrod FCCA Gra Harrod Lernian Davis ILP Chartered Accounlants 1st Floor H1th8*d House Marlborough Hill Middle5eX HAI IUD 2Y Page 4
European Union for Progrusive Judaism St*tement of Flnancial Activitie5 for the year ¢nd¢d 31 December 2023 2023 Total fU[S 2022 Total funds Unrestri¢ted funds Restricted fimds Note5 INCOME AND ENDOWMENfs FROM Donation5 and l¢ga¢ies 175,593 156,642 332.235 242,671 Inv¢5tment irtcome 4,269 4.269 ,029 Total 179,862 156.642 336,504 243,700 EXPENDITURE ON Ch4ritable Aetlvltles Rabbini¢ Training Fund G¢neral EUPJ- costs Rtsswell Fund Ukraine Appeal 9.000 9.000 128,127 20,919 57,692 18.(N)O 92,974 23.675 15,351 128,127 20.919 57.692 Total 128.127 87.611 215,738 150,000 NET INCOME 51,735 69.031 120,766 93,700 RECONCILIATION OF FUNDS Total fwids brought fonwd 194,205 147.621 341,826 248,126 TOTAL FUNDS CARRIED FORWARD 245,940 216,652 462.592 341,826 Th¢ tt¢S fomi part ofthese finan¢ial $t8tements Page 5
EuropvAtt Union for Progressive Jud4iSm B*i4n¢¢ Sheet 31 Detember 2023 2023 2022 Tots] UJw¢stricted nds Re$trict¢d funds Note5 CURRENT ASSETS Debtor5 Cash at bank 2,466 259,543 2.466 485,195 85,687 475.624 225,652 262,¢J09 225,652 487.661 561,311 CREDoRs Amounts falling due within one year {16,069) (9,000) (25,069) (219,485) I¥ CURRENf ASSETS 245,940 216,652 462,592 341,826 TOTAL ASSETS LESS CURRENT LIABILffIES 245,940 216,652 462.592 341,826 IYET ASSETS 245,940 216.652 462,592 341,826 FUNDS UtJr¢stricted funds Restricted fimds 245,940 216,652 194,205 147.621 TOTAL FUNDS 462.592 341,826 The financial ststements were approved by the Board of Tn]stees and auth0ri5ed for issue 2n124 . and were signed on its behalf by: on Lea Muehlsiein- Tt¢e Pierre Elkairn- Tnte¢ The notes forni part of these financial statements Pag¢ 6
European Unioth for Progressive Notss to th¢ FiDallCiAI Statements for the y¢2r ended 31 December 21123 ACCOUIfflNG POLICIES Basis of preparing the fth*n¢lal Statements Th¢ financial Statements of the charity. Mthi¢h i5 a public benefit entity under FRS 102. have b¢¢n prqjared in accordance with the Charities SORP (FRS 1021 'A¢¢ountin8 and Reporting by ChaTitie5'. Stht¢m¢nt of R¢comm¢nded Pra¢tic¢ applicable to ¢harities preparin8 their a¢Unts in accordance with th¢ Financial Reporting Standard applicable iij the UK and Republic of Ireland IFRS 1021 (effective l January 2019),, Finan¢ial Reporting Standard 102 'The Financial R¢porting Standard appli¢abl¢ in the UK and Republic of Ireland, and the Chasities Act 2011. The financial statements have b¢¢n prepared under the historical Mst convention. IDcoiiie All incom¢ is reco8nised in the Stat¢ment of Fin&n¢ial A¢iivities once the Charity has ¢ntitlemettt to th¢ fi]nds, it hs probable that th¢ inwme will bc reGeived and the amount be measured reliably. Exp¢ndtture Liabilities are r¢co8nised as expet)ditur¢ &8 soon as there is a legal or constN¢tiv¢ obliwdtion committing the ¢harity to that expenditure, it is probable that a irAnsf¢r of economic benefits will be required in settl¢ment and the amouni of th¢ obligation can b¢ measured reliably. Expendiiure is accounted for on aD a¢cNals basis and h&% been ¢18ssifJed under headings that aggregate all ¢o$t r¢lated to the category. Where c05t5 catinot b¢ directly attributed to parti¢ular headings they hav¢ b¢en allocated to a¢tivitie5 on a basis ¢onsill¢nt with the use of resources. TArAtion The charity 15 exempt frorn tax on its charitable activities. Fund a¢¢OllDtiDg Unrestricted funds Can b¢ used in aecordan¢¢ wryth the charitabl¢ obje¢tives at the dis¢reknon of the tTUSte¢$. Restricted fvrtds can only be used foT P8rticular restricted PUTposes within the objccts ofthe ¢harity. Restrictions arise when specified by the donor or when funds ar¢ rais¢d for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in ihe notes to the financial stat¢m¢nts. DONATIONS AND LEGACIES 2023 2022 Donations 332,235 242,671 Unr¢$tri¢t¢d Restricted Affiliation fees Ukraine appeal Other Donations and tegaeies Roswcll Fund Income Roswell Capital Fund 88.080 715 87.513 110,598 45,329 175,593 156,642 Pa8e 7 continued...
Europe•n Union for Progrtsslve Judgislll Note5 1• tbe Financial St&ttments- coDtitiutd (or the ytar eDded 31 December 2023 INVESTMENT INCOME 2023 2022 Bank interest and dividends 4,269 1,029 TRUSTEES, REMVIYERATION AND BENEFITS None of the ttustees hoY¢ been paid any remuner*ion or reIVed any other benefits from the ¢haTity for the year ended 31 December 2023. as well as for the yedr eI¢d 31 December 2022. Tru5tees' expenses Trustees were reimbursed travel, subsistence and aCmmOdation expenses in¢ury¢d on behalf of the charity during the year,. they amount to £1.652 {2022- £nil). COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcrivrriES Unr¢stricted funds Rcstri¢ted Total fuTLds INCOME AND ENDOWMENTS FROM Donations and 1¢8acies 104,382 138289 242,671 Investm¢ni income 1,029 1,029 Total 105,411 138,289 243.700 EXPEP4DITURE ON Chiritable activities Rabbini¢ Training Fund General ELTrJ- costs Roswell Fund Ukraine Appeal 18,000 18,000 92.974 23.675 15,3SI 92,974 23.675 15.351 Totsl 92,974 57.026 150,000 NET INCOME 12,437 81.263 93,700 RECONCILIATION OF FUNDS Tots] fi]nds brought forward 181,768 66.358 248,126 TOTAL FUNDS CARRIED FORWARD 194,205 147,621 341.826 Pa8e 8 ¢ontinued.-.
Europe4D Union for Progresslve JudAi5m Notes to the FiDgncial Stat¢ment$- eontinued for the yelr ended 31 D¢¢¢mber 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Tr¥de debtors Oth¢r debtors Prepayments and a¢¢Tu¢d income 2,466 62.802 3,273 19.612 85,687 CREDITORS: AMouNfs FALLING DUE WTTHIN ONE YEAR 2023 2022 Trnde Creditors Other creditOTS 885 24,184 14,310 205,175 23,069 219.485 MOVEMENT IN FUNDS Net movement in fimds At 31.12.23 At 1.1.23 Unrestrieted fvnds General fund 194,205 51,735 245,940 Restrided fuDd8 Rabbinic Training Fund Community Conn¢ctÉons Travel Fund Ro$well Fund Ukraine App¢o1 Rosw¢ll Capital Fund 46.987 2,983 36.520 61,131 (9,000) 37,987 2.983 126,199 4,154 45,329 89,679 (56.977) 45,329 147.621 69,031 216,652 TOTAL FVNDS 341,826 120,766 462,592 Net rnovement ID ful5, included in the above arc as follows." Incoming r¢50urce$ Re50ur¢es expended Movement in fvnds UnT¢Stricted funds General nd 179,862 (128,1271 51.735 Restrltted funds Rabbini¢ Training Fund Roswell Fund Ukrain¢ Appeal R05well Capiial Fund {9,000) {20,919} (57,692) (9,000} 89,679 {56.977) 45,329 110.598 715 45,329 156.642 (87,611) 69,031 TOTAL FUNDS 336,504 (215,738) 120.766 Pagt 9 ¢ontinu¢d...
Europen Union for Progressive Judlism Notes to the Finaneiil StatemeDt$- CODtinued for tbe year ended 31 December 2023 MOVEMENT IN FUNDS- eontiDu Comp•rtives for movement funds N¢t movement in funds At 31.12.22 At 1.1.22 Unrestrieted fun G¢neral fi]nd 181,768 12,437 194205 Restricted fndS Rabbinic Training Fund Ctsrnmuthiry ConntiOnS Travel Fund Roswell Fund Lknine Appeal 40.992 2,983 22,383 5,995 46,987 2,983 36,520 61,131 14,137 61.131 66.358 81263 147,621 TOTAL FUNDS 248,126 93,700 341,826 Comparative net movement in fvnd5. included tn the abov¢ are a5 follow5.. In¢oming r¢50urce5 Resources expended Mov¢m¢nt in funds Unr*stritÉtd General fund 105,411 (92,974) 12,437 Restritted fuDds Rabbini¢ Trainin8 Fund Roswell Fund Ukraine Appeal 23,995 37.812 76,482 118.000) 123,675) (15,351) 5,995 14.137 61,131 138289 157,026) 81.263 TOTAL FUNDS 243,700 (150,000) 93,700 The Rabbinic Training Fund benefits students at Abraham Geiger College and L¢0 Baeck College. Community Conn¢clion5 Ifornierly Exodus 2000) work covers twimiing of UK Communities with Communili¢$ in the Fonner Soviet Utiion, to a%$ist in travel there, and to aid th¢ youth. The 1105well Fund represents the income rectived from a Sl million fund set up by Betty and Arthur Roswell tbrough the World Union for Progressiv¢ Judaism, for the purpose of training, educating. assisting and supportin8 leader5 from WUPJ and ELTrJ congregations in ¢ertain countries. Also noie the r¢ference madt under Objective5 and A¢tiviti¢s in respect of fuTLds re¢¢ived by the Roswell Funrt and th¢ Next Generation Leadership Development FuTLd reflected it) th¢ Balance Sheet against Creditors. Page 10 continued...
Eurnpean UThlon for Progressive Judaism Notes to the Finaneial StatemeDt5- continM¢d for th¢ year ¢Dded 31 December 21123 RELATED PARTY DISCLOSiJRES There were no r¢l4ted party transactions for the year ended 31 De¢ember 2023. Page 11