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
Charte￿d Accountants
1st Floor
H¢althoid House
Marlborough Hill
Middlesex
HAI IUD

European Union for Progresgive Judaism
CoDtents of the Fin*ncial Statements
for the ye*r 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 Pl￿1¢¢
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
* s￿uring the Jewish ￿t￿re 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 Un￿striCted 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 BE￿I 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 $ubsertption5 from its
members, donations made by other ¢haritsbl¢ institutions And individuals.
Publi¢ benefit
The Management Committee believes that the EUPJ benefits the publi¢ by promoting Progre￿]ve Judaism throughout
Europe wth partieular trnphasis on the inyestrnent in youth ot)d young adult trainin& the development of lay, rabbinic
and other Jewish professional leadership, th¢ promotion of social jusiice and the fosteriJ]g of int¢rfaith understanding.
FINANCIAL REVIEW
Reserves ￿l￿ry
The balance sheet on page 6 slM)ws the fina￿1a[ position of the EUPJ as at 31 December 2023.
Total assets les5 liabilities amounted to £462,592 (2022: £341,826) which ar¢ represented by th¢ accuMul￿ed b￿anceS
on both the U1￿¢strIcted athd restricted funds.
The Management Cotnmittee h&8 reviewed ihe UDrestricted reserves of th¢ EUPJ and ¢onsid¢rs that these funds are
sufficient to ¢ov¢r the management and adminkstration cosis for the forthcoming year. At this level the Mat)agem¢nt
Committee feels thai they would be able to continue the current a¢tivities of the EUPJ and me¢t its ongoing expenses in
the ev¢DI of a fall in income.
FirruRE DEVElnPMENTS
Thc Management Committee will continue its policy of rnaking regular grants to suitable r¢¢ipients, having regard to the
level of the EUPVS artttual intomc from year to year. It r¢gularly apprais¢s new opporluniiie$ 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
Tn￿te¢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
mal￿tainIng 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$k mgnagement
The trustees hay¢ a duty to identify and review the risks to which the Charity is exrx)sed and to eDsure appropriate
controls ore in place to provid¢ reasonable assurance against fraud and error.
REFERENCE AIYD ADMINISTRATIVE DETAILS
Registered Charity number
253000
Prinelp*l address
80 East End Road
Finchley
London
N3 2SY
Tru51tes
Sonja Guentner (resigned 20.4.2023)
John Cohen (re$l￿ed 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 hkrewSka￿1edYka. *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-'In￿te¢
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¢ j￿d91&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 eX￿￿natIOn I have followed all applicable Dir￿110￿S 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¢￿u￿ting 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
H￿1th8*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¢ t￿t¢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
CRED￿oRs
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- T￿￿t¢e
Pierre Elkairn- Tn￿te¢
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 re￿IVed any other benefits from the ¢haTity for the year
ended 31 December 2023. as well as for the yedr e￿I¢d 31 December 2022.
Tru5tees' expenses
Trustees were reimbursed travel, subsistence and aC￿mmOdation 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 ful￿5, 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...

Europe*n Union for Progressive Judlism
Notes to the Finaneiil StatemeDt$- CODtinued
for tbe year ended 31 December 2023
MOVEMENT IN FUNDS- eontiDu
Comp•r*tives for movement funds
N¢t
movement
in funds
At
31.12.22
At 1.1.22
Unrestrieted fun
G¢neral fi]nd
181,768
12,437
194205
Restricted f￿ndS
Rabbinic Training Fund
Ctsrnmuthiry Conn￿tiOnS Travel Fund
Roswell Fund
Lknine Appeal
40.992
2,983
22,383
5,995
46,987
2,983
36,520
61,131
14,137
61.131
66.358
81263
147,621
TOTAL FUNDS
248,126
93,700
341,826
Comparative net movement in fvnd5. included tn the abov¢ are a5 follow5..
In¢oming
r¢50urce5
Resources
expended
Mov¢m¢nt
in funds
Unr*stritÉtd
General fund
105,411
(92,974)
12,437
Restritted fuDds
Rabbini¢ Trainin8 Fund
Roswell Fund
Ukraine Appeal
23,995
37.812
76,482
118.000)
123,675)
(15,351)
5,995
14.137
61,131
138289
157,026)
81.263
TOTAL FUNDS
243,700
(150,000)
93,700
The Rabbinic Training Fund benefits students at Abraham Geiger College and L¢0 Baeck College.
Community Conn¢clion5 Ifornierly Exodus 2000) work covers twimiing of UK Communities with Communili¢$
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