REGISTERED CHARITY NUMBER: 253000 Report of ihe Trusttts and Unaudited Financial St4lerntThts for the Yt*r Ended 31 Dteember 2024 for European Union for Pro%re55ive Jud815m Grani Ilarrod l.¢mian l)awis LLP Chartered Airouniants I si Fl(x)r I Ilalihaid IIou5e MarliM)tt)ugh Ilill 14arri)M' Middlese HAI IUD
European Union for Progre55ii'e Judaism Conlenls ofihe F-inancial 51atenient5 for the it#r endfd 31 DecetNber ?1)?4 P¥4ge Report of the Trusttts Independ¢ni Ex*mintr's Report Stgiemeni of Financial Activitles B8l¥nce Sheet Notes to the Fin4ncial.StatementS
European UMion for Progressii'e Jud#i5m Report of the Trustees for the j.ear ended 31 Decernber 2024 The trustees present their report with ihe financial 5taiemenrs of ihe charitv for the year ended 31 Deceinber ?0?4. The trustees have adopted the provisions of Ac¢ouniing and ReN)rtino by Charities= Siaienieni ol R¢LornIMeiided Pracitce applicable to charities preparinu their accounts in accordance i%"ith the Financial Reporting Siandard applicable in tlie UK and Republic of Ireland IFRS 10?) leffeciive l JanuaTh. 70191. OBJECTIVES AND ACTIVITIES Objectii¢5 and aims The Objecrive ol the EUPJ is 10 sirenuthen Jewish life and i'alues in Jewish communities throughoui Europe by supp(IriiniT and advancinu a ProJessiv¢ approach io jeiSh iradiiion. The EUPJ. in collaboraiion with lis members and associated organisaiions. work's io acconipli5h its objeciives by-. • Siipportino rhe development of and conneeting progrS1e jth4.ish cornmunities and national mavemell15 in Europe * S¢cllrinti th¢ Jewish futurc by inv¢stiNg in }'ouih and voun¥ adult5 * D¢velopintt lay, rabbinic and oiher Je1$h profe55aonal leadership * Advocaring Kla1 justice and fosterin(p inlerfaiih undersianding upporting the foundations of Judaism being= Tornh {51udyl. Avodah Iworshipl. and G'millut Chasadim lacis of lovins-kindnes51 The efl¢c15 of Covid subsided Considerabl ihi5 year which ineani in¢r¢a5¢d acliviTh among our comtnunities. Sadlj.. with the sinule exception of a hibrid meeiincy in ih¢ suinmer. all meetinon are still held via Zoorn. Despiie this, imaswinative programming has helped manv of our consiiiueni$ 10 find neM". ii'a}'s io reach out knth to meinbers and lo tlie wider community. The R05w"ell Fund continues io support proj¢¢ts in our emerging communiiies in the Czech Republic. 14ungary. Poland. Liihuania. Portuual and Spain. Con?regations in those countries are urtsed io contacr F.UPJ for the application forni for gran15 to undertake qualilj'ing project5. There has been a sllrplus of£i6.566 on unresirici¢d funds for the yfar (202J.' £51.7i51. The Management Commitlee is aciively involved in reviewing all grant applicaiions and proactively seeking out suitable recipients in order to develop and eipand its activiiies. All grdni allocaiions are approved and minuted by ihe Managemeni Committ¢e. Tl?e EUPJ is c()ntinuino ihe o¢tivitv of ihe F.uropean Bell Bin. 'here no Iurdl progre55ive Beli Din is exisring, and set up dityerent court s¢ssions dunno ihe year 20?4. particular in Spain and lthly. The EUPJ is not involved in ans public fund raising. The bulk of its income is derived from subscriptions Irom its mtillbers, donations rnade by other charitable instiiijlions and indiwiduals. Public benefit The ManagFetncnt Committee believe5 that ihe EUPJ benefiis the public bi. promoiing Progressive Judaism Ihroughoui Europe wtth particular eMph£tS on the invesim¢ni in ¥ouih and l'oung aduli trainin the de%'elopineni of lay. rabbinic and other Jewish professional leadership. the promotton of social justice and the lostering of interfaiih understandin¥. FINANCIAL REVIEW Rcseries polic). The balan¢¢ sheet on page 6 shows ihe financial Posilion of ihe EUPJ as ai 31 December 20?4. Total asseis le55 liabilities amounted 10 £4?6.8081?0?3.. £467 59?) which are represenied by ihe a¢cumthlat¢d balances on both the unrestricied and resiricied funds. The Mana¥ietnent Commillee has reviewed ihe unresiricied reserves of the EUPJ and considers thai these funds are sul'ficient lo eover the managemeni and admini51raiion costs for ihe forthcomin¥ year. Ai ihis level ihe Managenient Coiiiinittee feels ihai they would be able io continue (he current activities of Ihe EUPJ and meet lis ongoing expenses in the eveni of a f811 in income. FUTURE DEVELOPMENTS The Management Commiiiee H'ill Coniinue its policy of maktn8 re£ular grants to SUiLable recipieiiis. having regard io the level ot- the EUPJ'S annual income from >"ear io J'ear. li re?ularly appraises nth4' opportunities for direct charitable expendiiure CLlnSiSttni with the EUPJ'S ovetall chariiable objec11¢5. Pagje I
European Union for Progre55ive Judai51D Reporl of the Trustee5 for the )'e3r ended 31 December 2024 STRUCTURE, GOVERNANCE AND MANAGF.MENT Goierning documeni The European Union for Pro1V¢ Judaism IFUPJ) is a re¥isL¢ri.d charity and eslablish¢d under a deed daled 6ih Jul}. 1967. The Deed provided Th Ihe charity. be called "rhe European r¢gioTr of Tlie World Union for Progressive Judaism. bul the charity, ¢hanged its name io The European Union lor Progressive Judaism in ?010. Organisational structure "rhe P_UPJ is governed by its Consiitulion which has been revised a number of lime& ihe last being on 79 April ?018. Tli¢ Ofticers are th¢ Chair and four Vice Chairs. in¢luding ihe Treasurei and the Secreiary,. and form part of rhe Mana¥?eineni Cominiiiee which i5 r¢sponsible for ihe da! io day running of ihe EUPJ. The OtTicers are deein¢d lo be the Trustees of ihe EUPJ for the purposes of ihe UK Charities aci. The Management Committee mee15 regularly. and on average. len limes a year. The F.IIPJ'5 day-Io-daN' activiiies are administered . it4 Adminisiraior. lis Manageinenl Coin11ttec IS Tesponsible for onsidL'raii(Trn auihorisaiion of ihe charitablc donaiions mad¢ bv ihc l--LiPJ consisieni with ils policy and 115 slral¢u'. The Management Committee of the FUPJ gularlY reviem's th¢ myjor risks. which the EUPJ faces and believ¢s that Inainlaining ihe free reserves tti th¢ l¢v¢l% sialed. combili¥ willi ali aniiu¢il review of the coiiiri)l% owvr Ili¢ key fiiiarLial SySILITlS. will provi(IL suifici¢nt rLsources in Ihe face ol. adverse Lvndiiions. Th¢ Manageiiieiii CuininiiiLL has al%0 exdtnined oiher operciiional and busine55 risks m.hich it laces and considers lh¢ EUPJ'S iniemal Lulllrol sysieiiis ID bc oppropriaie, byiven Ihe size and naiurc of operations. to miligaie an>, siwiifiranl risks. Risk m#nagern¢nt TIIL IfusiLLS have a duty io ideniifj. and review the risks io which ih¢ charity is exposed and 10 ¢nsure appropria1¢ cDnir()l% arl in pla¢L l(Tr prowide reasonable &%%uranc¢ again51 Irau(l and error. Ri.-fr-rRF.NCF. ANI) ADMINI(TRATIVF. DETAILS RcxilL'rtd Ch¥ril}' numbvr ?53000 Principal #ddre 80 1..ILsI Lnd Road l.'inchlc>' N3 2SY Trustees Lea MuL.li1siein Jon£iihan Ealon abio IILllj&Linin Faniini AleNander 6r4)den5ky DoTninika 7.akrewska-Oledzka Pierre l.'Ikoim lan LanidSier Indepvndeiit F.x#miner JL TL'liii, Fldrrod FCC'A Graiii Hrrtsd Lemian Da¥is LLP Charier¢d Accounianis I si Floor Hedltliaid HLbUSe Marlborough Hill Harro MiddlL5ex HAI IUD
European Union for Progre551Trt Judai5111 Report of the Trusiees for the )ear cndtd 31 DecetNber 2024 REFF.RENCE AND ADMINISTRATIVE DETAILS Rcgistered Charity number ?530(MI MANAGEMENT COMMirtEE AS OF 3111212024 Miriain Kramer- Presideni Rabbi Lea Muhlsiein 'Chair Jonaihan Eaion - Vice Chair Goiernance Pierre Elkaim- ViLe Chair Finalle¢ lan Lanca5ter- Vice Chair UK Movemeni for Refomi Judaism and Liberal Judaism Liai%)n t)ominika ZakreM'5ka-Oledzka- Vice Chair Communicaiions F'abio Benjamin Fantini- Vice Chair Israel Rabbi Alexander Grodenskv- *Vice Chair Interfaith Rabbi Nathan Alfred- Chair ERA Rabbi Dr Jackie Tabick- Conyenor of ihe Euroan Beth Din Nola.. I I trustees Approved by order ofihe board of trustees on ..- .. - and siun¢d on its behalf by= Pierre Elkaim - Trusiee Page 3
Independent Exarniner's Report to the Trustees or European LinioN for Progre55ii'e Judaism Independent examiner's report io the trusiees of European Union for Prngre55ive Judaism I tK)rt io ihe chariij trn8iees on ¢Natninaiion ofihc accounts of F.uropean IlnioD for Prog>ressive Judaism {th¢ Trust) for The year ended 31 Dember ?0?4. Responsibilities and basis of report As the charity trusiees of the Tnjsr you are reswnsible for lh¢ preparniion of the accounts in a¢¢ordance with the quiremeftis of the Charitie5 Act ?0 I I I'ih¢ Act'l. I report in respeci of my examinaiion of the l Tust's accounis carried oui under Section 145 of the Aci and in carrvingy out Iny examination I have lollowed all applicable Directions gitren b), the Charilj Cominission under Section 14515llbl of the A¢t. Independeni examlner's siaiement I have ¢ompl¢ied mv examinaiion. I confirni that no maierial mallers have come lo my allenrion in connection Miih ihe exoinination &Tiving me cause 10 believe thai in an). material respect.. accouniing records 1CTe not K'cpt in respeci of ihc Trust as required by Section 130 of ihe Act: or Ihe acci)uni% do not c1ccord wilh ihose records: or the accoun¢% do nor comply wilh Ihe applicable requirements conc¢ming lh¢ forni and conl¢ni ol'accouiils SLI oui in Ihe Chariiies (Accounis and Rerts) Regulat10115 ?IKJ8 oih¢r ihan afi), r¢quirn'incni iliat thl accounis biive a Irue and fair vieM which is noi a mailer considered as pan of an independeni Lxaminaiion. I hav¢ no ¢on¢ems and hav¢ come o¢ros$ no other matters in conn¢¢iion with th¢ ¢XalT]inalion lo which aii¢niion should bc drawn in this report in order 10 enable a proper under51andingi of ihe accounts io be reached. J¢r¢irty Ilarrod FCCA Cirai)I I Icirrod l.ernian Dawis LLP L'hclrtervd ALcouiilan15 ILirro Middl¢s¢. 11A1 IUD Dat¢.. Page 4
European Union for Progre55ii'e Judaism Statement of FiNaN¢ial Acti%"itie5 for the vtgr endtd 31 December 2024 Unrestricted funds Rcsiricted lunds Toial funds To1411 funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies l i),575 4.i74 159.949 j3? ?35 Inv¢stm¢nl income 5.757 5.757 4,269 Total 161.337 4.)74 165,706 336,504 EXPENDITURE ON Charitable activities Rabbinic 'fraining Fund General EUPJ cosrs Roswell Fund Ukraine Appeal Leo Hepner 9.000 128.127 20,919 57.692 1?4.766 124.766 75.03? 1.690 1.690 Total 1?4.766 201.490 215.7i8 NET INCOMEI{EXPENDITURE) (7?.3.50) (35,784) 1 ?0.766 RECONCILIATION OF FUNDS Total trunds brought fon¥ard 245.940 216.65? 46?.59? 341,8?6 TOTAL FUNDS CARRIED FORWARD 144.iO? 4?6.808 46? 592 The notes forni pan ofthese financial siatements Page 5
European Union for Progres5ii'e Judaism Balance Sheet 31 December 7024 Unresiricted R¢stricted funds Total funds Noies CURRENT ASSETS Debior5 Cash ai bank 10.-509 ?85.566 10.-$09 4?9.868 ?.466 485.195 144.302 ?96.075 144.iO? 440.377 487.661 CRF.DITORS Amounts lalling due wiihin one year {13.569) ( l i.5691 {?5.0691 P4F.T CURRENT ASSETS ?8?.506 144.302 4?6.808 467 59? TOTAL A55F.TS LESS CURRENT LIABILITIE.5 282.506 144.30? 476.808 46? .$9? NET A**%FTS 144.iO? 4?6.808 4(?? $92 FUNDS UnrL'sifiLILd funds RisifiLILd funds !45 940 216.652 144.30? TOTAL FUNDS 4?6.808 The finllncial siaiemcnts wer¢ appr(Trv¢d by Ihc lknrd of i"rusiees and duthorised for issuc and were siuned on lis behaifb).: on Lea Mueh15tein - Tnjslee Pierre Elkaim- Trustee The notes forn) part of Ihese financial 5taiements Page 6
European Union for Pro2ressii'e Judaism Notes to the Financial Sii)tements lor the )'ear endcd 31 December 20?4 ACCOUNTING POLICIES Basi5 of preparing the fiNanci815tattments The finaneial 5taiemenis of the chariTh'. which 15 3 public benefit eniil) under FRS 10? have been prcpared in accoTdance 1th the Charities SORP {FRS 10?) 'AccoulltiNg and Reporting b}, Charitic%'. Sraiement of Recommended Practice applicable to chariiies preparing iheir acconiS in accordance wirh the Financial Reportin(T Standard applicable an the UK and Republic of Ireland (FRS 10?} (effective l Januarv 20191.. Financial ReFM)rtin? Siandard 10? The Financial Reponing Siandard applicable in the UK and Republic of Ireland, and the Chariiies Act 2011. The financial SMents hav¢ been prepared under the historical cost conveniion. Income All income is recognised in the Staremeni of Financial Aciivilie5 onc¢ the charity has entiilement to the funds. it is probable thai ihe income will be received and th¢ amouni can be m¢a5ured reliabl),. Expenditure Liabilities are recountsed as eipenditurc os soon a5 Ihere is a le¥al or consiruciive obligjalion committing the chariij io thai expcnditure. li is probable ihai a transfer of economic bcnefiis i¥ill be required in scttlenient and the amount of rhe obligation can be measured liabIl.. Expenditure is accounted for on an accruals basis and has been classified under headings ihai au£regaie all cts relaied io the category,. Where cgsts cannot be directly attributed to panicular headings ihev have been allocated io aciivilie5 on a basis consisteni with the u5¢ of resources. Taxation The charity is exempt from tax on its charitsble activities. Fund accounting Unrestricted funds can be used in accordance with ihe chariiable objeciives at ihe discretion of the trustees. Restricted funds can only be used for particular $tricied purFMTrses within the objects of the chariry. R¢striciion5 arise when Slfied by ihe donor or when fvnds are raised for panicu13r resiricied purposes. l.urth¢r explanaiion of the naiure and pun)05e of each fund is included in the notes to the financial Statements. DONATIONS AND LEGACIES 2024 Donations 159.949 jj2.?35 Unresiricted Restricted AtTiliation fees Ukraine appeal Other Donations and Legacies 89.598 65.977 155..f 75 4,)74 Pe7 continyed...
European Union for PrOgressiC Judaism Noies io iht Financial StatenientS- Cotitinued for the )'ear ended 31 Decembtr 20?4 INVESTMENT INCOME 2023 Bank inierest and dividends 5.757 4.?69 TRUSTEES, REMUNERATION AND BENEFITS None of the trustees have been paid any remunerdiion or received any oiher benefiis from the ¢harity for the year ended J l December ?0?4. as w'ell as for ihe )'ear ended i l December ?O?- Trustees, expenses Tru51ee5 were reimbursed travel. Subsistence and accornmodarion expenses incurred on behalf of the charity during the year. they aTnount to £17.612 {?0?3.. £1.65?). COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIF.S Unresiricied lunds Restricied funds Total fuiids INCOME AND ENDOWMENTS FROM Donaiions and le¥ac2es 175.59) 156.642 3)? 235 Invesimeni income 4.269 Total 179.862 156.64? 336.504 EXPENDITURE ON Charitablt activities Rabbinie Training Pund General EUPJ - cosis R051vell F'und Ukraine Appeal 9.000 y.000 1?8.1?7 ?0.919 1?8,1?7 ?0.919 57.69? Total 1?8.1?7 87.611 ?15.738 NET INCOME 51.735 69.031 120,766 RECONCILIATION OF FUNDS Total funds biollohi forn.ard 194.?05 147.6?1 341.826 TOTAL FUNDS CARRIED FORWARD ?45.940 ?16,657 Pag¢ 8 Continued.
European Union for ProgreSsie Judaism Notes to the Fin#nci#l Staternents- continued for the i.ear ended 31 December 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR ?024 20?3 Trade debtors Prepavmenis and accrued income 9.546 2.466 10.509 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR ?023 Trade erediiors her creditors 24 13.545 885 13.569 ?5,069 MOVEMENT IN FUNDS Nei movement in funds At 31.12.24 At 1.1 ?4 Unrestricted funds General fund ?45.940 36.566 282.506 Restricied funds Rabbinic Trainin¥ Fund Communily Conneciions Travel Fund Rosw¢ll Fund Ukraine Appeal Ros.ell Capital Fund Leo Hepner i7.987 2.98i 1?6.199 4.154 45.3?9 37.987 2,983 4.?67 45.3?9 ?16.6.S? (7? 1501 144.302 TOTAL FUNDS 46? 592 {)5.7841 4?6,808 Net movement in fiEnds. included in ihe abov¢ are as follows= Incoming resources Resources expended Movemont in funds Unrestricted fund5 General tund (1 ?4,766) 36.566 Restricted funds R05Mell F'und Ukrdine Appeal Lto Hepner (75.032} 12} (1.6901 {75.03? 4.759 2.569 4.i74 (76.7?41 172.3501 TOTAL FUNDS 16S.706 (?01.4901 135.7841 Pag¢ 9 coniinued...
European Union for Progressii"t Judaism Notes io ihe Financial SiatemeNts- continued for ihe )"r ended 31 Dtcember 2U24 MOVEMENT IN FUNDS- tonlinued Compgrgiives for movement in lunds Nei movem¢ni in funds At jl.l?.23 Ai 1.1 ?3 Unre5triettd fund5 General fund 51.7i5 245.940 Reslricted funds RabbiniL Training Fund communi Conneciions Travel Fund Roswell Fund Ukraine Appeal Roswell Capital Fund 46.987 2.98i 36.5?0 {9.000) 37,987 ?.983 1?6.199 89.679 li6.977) 147.6?1 69,031 *16,6.f ? TOTAL FUNDS 341,826 120.766 46?.592 Comparative net movement in fund& included in ihe abov¢ are as follows.. In¢oming resources Resources eitknd¢d Moveineni in funds Unrestricted funds Generdl fund 179.86? (1?8.127) 51.7)5 Restricted funds Rabbinic Training Fund Roswell Fund Ukraine Appeal Roswell Capiial Fund 19.1)00) {?0.9191 (.$7,692) {9.000} 89.679 156,977) 110.598 715 156.64? 187.6111 TOTAL FUNDS i36.504 {?15,7381 1?0.766 The Rabbinic Trydining Fund b¢nefit5 4udents • Abraham Gei. oer Colleg¢ and Leo Baeck Collegje. Community Connections (formerly Exodus ?(MK)I wotk cover5 h%inning of UK Communities wilh Communities in the Fomier Sovi¢t Union. to assist in Irdvel there. and io aid the youth. The Roswell Fund represenis Ihe income rweived from a Sl millron fund set up by Bettv and Anhur Roswell through the World UTrion for Proye55ive Judaism. for the purpose of trdinin& educatig, assisting and supponing leaders frorn WUPJ and EUPJ congregatFons in cenain couniries. Also noie the refer¢nce mad¢ under Objeciives and Activtties in re5peci of funds receii'ed b! the R0511¢11 Fund and Ihe Next Gen¢raiion Leadership Development Fund reflected in the Balance Sheer againsi Creditors. Page 10 continued...
Europ Uttion for Progressiie Judaism Notes to the Financial Statements- cuNtinued for ihe )'ear ended 31 December 20?4 RELATED PARTY DISCLOSURES There were no relaied pany 1ransac110115 for ihe year ended 31 December ?0?4. Pell