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2021-03-31-accounts

REGISTERED CHARITY NUMBER: 287564

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2021 for

The Commonwealth Jewish Council

Anna Chapman FCA Chapman Worth Limited Unit 3 The Old Estate Yard High Street, East Hendred OX12 8JY

The Commonwealth Jewish Council

Contents of the Financial Statements for the Year Ended 31st March 2021

Page
Report of the Trustees 3 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 12

The Commonwealth Jewish Council

Report of the Trustees

for the Year Ended 31st March 2021

The trustees present their report with the financial statements of the charity for the year to 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Name

The Commonwealth Jewish Council

Registered Charity number 287564

Principal address BCM Box 6871 London WC1N 3XX

Trustees Lord Mendelsohn (Chair) Laura Marks OBE Howard Rosen CBE Nigel Cohen

Independent examiner Anna Chapman FCA Chapman Worth Limited Unit 3 The Old Estate Yard High Street, East Hendred OX12 8JY

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Commonwealth Jewish Council is the working name of the Commonwealth Jewish Trust. The Trust is registered with the Charity Commission under registration number 287564. The Council is constituted under a Trust Deed dated 21 July 1983, Deeds of Amendment dated 04/11/14, 28/01/16 and 05/12/17.

Recruitment and appointment of new trustees

Additional or replacement Trustees can be appointed by the existing Trustees.

Risk management

The Trustees have considered the major risks faced by the Council and have put controls in place to mitigate the risks identified.

OBJECTIVES

Objectives and aims

The objects of the Council for the public benefit are:

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The Commonwealth Jewish Council

Report of the Trustees for the Year Ended 31st March 2021

ACTIVITIES

The Trust's activities include:

The Trustees have had regard to the Charity Commission's guidance on public benefit when considering the Council's objectives and activities.

ACHIEVEMENT AND PERFORMANCE

The significant activities of the Charity during the year, set out in Note 5 to the accounts, are summarised below:

Advocacy
Communty
Relationships
Events
Advancing Judaism
Other		 2021
2020
£
£
16,754
21,961
29,383
30,071
1,039
9,986
12,841
18,494
3,839
3,713
1,919
1,854
65,775
86,079

Advocacy

The CJC has continued to work with its Diplomatic and Advocacy Advisory Group to progress its campaigns. The environmental strand of our work, broadly under the heading 'Small Islands: Big Challenges' has been enhanced by the publication this year of a manifesto entitled 'In pursuit of Climate Justice' through which Jewish communities and national governments have been challenged to raise their game on this front. The CJC is bringing together a group of 'climate champions' from every affiliated community to seek to ensure that all affiliates do more to both act and advocate on this critical issue. Related to this and aware of the aggravating effect of the Covid pandemic, the CJC has also written to all the international and intergovernmental bodies that have influence on or responsibility for intentional financial arrangements to urge a more sympathetic regime in relation to debt management and loan schemes on behalf of the poorest nations in the Commonwealth, to enable them to cope with and respond to the effects of both Covid19 and the impact of climate change.

The CJC has continued to progress its campaign to encourage Commonwealth governments and institutions to adopt the widely accepted IHRA Working Definition of anti-semitism. This is clearly a slow process and will take many years to complete, so we are working our way through countries one at a time to build relationships to facilitate understanding and acceptance of both the need to do this and the virtue of the Working Definition provided by IHRA.

Page 4

The CJC takes seriously its unsought role as one of the only two Accredited Organisations to the Commonwealth to have a specific interest in religion. Arising from this, the CJC has taken every opportunity to encourage the engines of the Commonwealth to take more seriously and to recognise the potency and significance of religions and religious communities within civil society. Unfortunately, the planned model Pesach (Passover) Seder (ceremonial meal) which was set to welcome diplomatic representatives from several countries of the Commonwealth in central London had to be cancelled at the last minute due to the pandemic restrictions but it is hoped to run this in future years. Online, the CJC organised a wide-ranging and internationally very well attended webinar entitled 'Faith in the Commonwealth' which included the Bishop of London, the Catholic Archbishop of Kigali and the Chief Rabbi as three of its speakers and was honoured with an opening message from His Royal Highness Prince Charles. Arising out of this, the CJC used its organising power and good offices to set up the Inter-Religious Commonwealth Youth Alliance (IRCYA) as a means for young people from the Commonwealth to work together across religions and national boundaries on whatever social issues they deem to be most requiring attention. Now that it is established with a significant number of activists from several religions and even more countries, the CJC continues to offer the IRCYA support but has no desire to control or supervise it. We continue to seek ways in which the fact and effect of religions can be expressed and recognised in Commonwealth conversations, not least at the upcoming CHOGM in Kigali in June 2021 and at COP26 in Glasgow in November 2021.

The CJC has written to the Sri Lankan authorities who have imposed a requirement of cremation on all deaths in the country due to Covid. However, as has been made clear, this contravenes Jewish religious requirements and thus offends all the recognised protocols on freedom of religion. So far there has not been the courtesy of any direct response but the Sri Lankan government has indicated that it is reviewing the policy.

Community

Due to pandemic restrictions, it has been impossible this year to maintain our usual programme of community visits, but instead we have instituted bi-annual regional gatherings of our country vice-presidents, thereby actually creating and developing a richer network and inter-relationship, as well as a sharing of issues, challenges and solutions, than had been possible hitherto. These 'meet-ups' have proved so popular that they will almost certainly become a permanent feature of the CJC's work with its community members, even when visits and travel start up again.

A full programme of newsletters has been maintained throughout the year and social media were once again extensively utilised to connect communities with each other as well as with the CJC.

The CJC has continued to fund projects proposed by its membership which would enhance community development through its small grants programme, though a number of these initiatives have had to hold back due to Covid restrictions. We have connected with a group in Pakistan and have been pleased to engage with them, though their circumstances are quite exceptional and we are spending a fair amount of time trying to understand what would be most useful and effective in helping them develop their activities.

During the festival of Sukkot (Tabernacles) in the autumn, the CJC was a full partner in, and a key facilitator of, a worldwide link up between Jewish communities, giving rise to a widely broadcast programme offering a rare and rich insight into the wonderful diversity and vigour of our communities.

The CJC published a booklet of community development programmes and ideas to help communities choose what else they might do to enthuse and engage their members and those not yet affiliated.

By the year's end, plans were well advanced for the creation of a Commonwealth-wide network of Jewish women, which would enable Jewish women to both share and extend their activities for the benefit of both the Jewish People and the world at large

Support for Judaism

In the last year, the CJC has developed its knowledge of and relationship with a number of vulnerable and/or emerging Jewish communities. As we grow in our understanding of their needs and circumstances, we are becoming more skilled and capable of knowing how best to help their expression and enrichment of Jewishness in their place.

A number of live seasonal messages from our CEO have been put out on social media at special occasions in the Jewish calendar throughout the year, offering a Jewish teaching or way of connecting the specific Jewish occasion to contemporary realities. These messages not only raise the profile of the CJC but also provide a Jewish teaching/learning opportuninty for communities who often do not have much by way of Judaic educatonal resources.

Plans were finalised - but again held up - for the (part-time) employment of a rabbi in East Africa, working with the Kenyan Jewish community, and to provide help as well to our affiliates in Uganda and Tanzania.

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FINANCIAL REVIEW

Reserves policy

The Council's unrestricted funds held at 31 March 2021 are expendable at the discretion of the Trustees in furtherance of the objects of the charity. At 31 March 2021 the unrestricted reserves of the Council of £52,832 (2020: £16,336), whilst restricted reserves were £nil (2020: £4,495).

Approved by order of the board of trustees on 17 July 2021and signed on its behalf by:

G Nigel Cohen - Trustee

Page 6

The Commonwealth Jewish Council

Independent Examiner's Report to the Trustees of The Commonwealth Jewish Council

I report to the trustees on my examination of the accounts of The Commonwealth Jewish Council for the year ended 31 March 2021, which are set out on pages 8 to 12.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

(i) examine the accounts under section 145 of the 2011 Act;

(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

(iii) to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

(i) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

(iii) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Anna Chapman FCA Chapman Worth Limited Unit 3 The Old Estate Yard High Street, East Hendred OX12 8JY

Date: 8 September 2021

Page 7

The Commonwealth Jewish Council

Statement of Financial Activities

for the Year Ended 31st March 2021

Notes
Incoming resources
Income and endowments from:
Donations and Legacies
Investments
Resources expended
Expenditure on charitable activities
4/5
Charitable activities
Raising funds
Governance
Other
Net Movement in Funds
Reconciliation of Funds
Total funds brought forward
Net Movement in Funds
Total funds carried forward		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
122,036
-
122,036
112,790
26
-
26
65
122,062
-
122,062
112,855
61,280
4,495
65,775
86,079
9,680
-
9,680
10,112
10,768
-
10,768
10,355
3,838
-
3,838
3,712
85,566
4,495
90,061
110,258
36,496
(4,495)
32,001
2,597
16,336
4,495
20,831
18,234
36,496
(4,495)
32,001
2,597
52,832
-
52,832
**20,831 **

The notes form part of these financial statements Page 8

The Commonwealth Jewish Council

Balance Sheet

At 31st March 2021

Notes
Current Assets
Cash at bank
Total current assets
8
Total net assets
Funds of the Charity
Funds
9
Creditors: Amounts falling due
within one year		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
53,632
-
53,632
24,665
53,632
-
53,632
24,665
800
-
800
3,834
52,832
-
52,832
20,831
52,832
-
52,832
20,831

The financial statements were approved by the Board of Trustees on 14 July 2021 and were signed on its behalf by:

Lord Mendelsohn of Finchley -Trustee

G Nigel Cohen -Trustee

The notes form part of these financial statements Page 9

The Commonwealth Jewish Council

Notes to the Financial Statements

for the Year Ended 31st March 2021

1. BASIS OF ACCOUNTING

The charity constitutes a public benefit entity as defined by FRS102.

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Charities Act 2011.

The charity has taken advantage of the provision in the SORP for charities applying FRS102 Update Bulletin 1 not to prepare a Statement of Cash Flows

2. ACCOUNTING POLICIES

The accounts present a true and fair view, and the accounting policies adopted are those outlined below.

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Tax reclaims on donations

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Governance and support costs

The charity incurred expenditure on support costs. They have been allocated to governance and support costs.

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, as set out in note 4.

Restricted funds

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Going Concern

The accounts have been prepared on a going concern basis.

The notes form part of these financial statements Page 10

The Commonwealth Jewish Council

Notes to the Financial Statements - continued

for the Year Ended 31st March 2021

3. ANALYSIS OF INCOME Income for the year comprised:

Donations Unrestricted
Restricted
Total
Total
2021
2020
£
£
£
£
122,036
-
122,036
112,790

4. ANALYSIS OF EXPENDITURE Expenditure for the year comprised:

Raising funds
Meetings
Apportioned support costs
Governance
Accounting Fees
Statutory Fees
Apportioned support costs
Support costs
IT
Other
Telephone
Insurance
Travel
Print, Post & Stationery
Bank Charges
Strategic Consulting Fees
Payroll
Less apportioned to:
Charitable activities
Governance
Fundraising		 2021
2020
£
£
83
830
9,597
9,282
9,680
10,112
2021
2020
£
£
1,136
1,038
35
35
9,597
9,282
10,768
10,355
2021
2020
£
£
1,123
1,104
0
66
0
36
728
803
0
110
166
296
203
149
38,500
36,000
36,059
35,686
(53,747)
(51,974)
(9,597)
(9,282)
(9,597)
(9,282)
3,838
3,712

The notes form part of these financial statements Page 11

The Commonwealth Jewish Council

Notes to the Financial Statements - continued for the Year Ended 31st March 2021

5. CHARITABLE ACTIVITIES

Advocacy
Community
Relationships
Events
Advancing Judaism
Other		 Direct
Dedicated
Support
Total
Total
Activities
Activities
Costs
Costs
Costs
(note 4)
2021
2020
£
£
£
£
£
5,236
-
11,518
16,754
21,961
(66)
4,495
24,954
29,383
30,071
1,039
-
-
1,039
9,986
1,324
-
11,517
12,841
18,494
-
-
3,839
3,839
3,713
-
-
1,919
1,919
1,854
7,533
4,495
53,747
65,775
86,079

6. DETAILS OF CERTAIN ITEMS OF EXPENDITURE

DETAILS OF CERTAIN ITEMS OF EXPENDITURE
Accountants Fees
Fee for the independent examination of the accounts
Payroll services		 2021
2020
£
£
800
720
336
-
1,136
720

7 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020. There were no trustees' expenses paid for the year ended 31st March 2021 nor for the year ended 31st March 2020.

8 CREDITORS AND ACCRUALS

CREDITORS AND ACCRUALS
Creditors
Accruals		 Total
Total
2021
2020
£
£
-
-
800
3,834
800
3,834

9 CHARITY FUNDS

Details of funds held and movements during the current reporting period

Fund names
Purpose and restrictions
Community Fund
Community support		 Start of year
Income
Expenditure
End of year
£
£
£
£
4,495
-
(4,495)
-

The notes form part of these financial statements

Page 12