2022-03-31-accounts - Commonwealth Jewish Council

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REGISTERED CHARITY NUMBER: 287564

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2022 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 2022

	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 2022

The trustees present their report with the financial statements of the charity for the year to 31 March 2022. 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 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:

to relieve or assist in the relief of poverty and sickness by promoting the health and wellbeing of people in countries and territories within or connected with the Commonwealth framework
to advance or assist in the advancement of Jewish and other education in countries and territories within or connected with the Commonwealth framework, and
to advance or assist in the advancement or promotion of the Jewish religion in countries and territories within or connected with the Commonwealth framework

Page 3

The Commonwealth Jewish Council

Report of the Trustees for the Year Ended 31st March 2022

ACTIVITIES

The Trust's activities include:

a) Community Cohesion : providing support for Jewish Commonwealth communities to network with each other, and to develop relationships with other community groups
b) Support Judaism : providing support for Jewish communities to practice Judaism, with dignity and in safety
c) Support Jewish Communities : providing support for the wellbeing and success of Jewish communal life
d) Contribution to the wider community : providing encouragement of and support for Jewish contribution to the wellbeing of the wider community
e) Representation : helping represent the views, concerns and needs of communities to relevant governments, agencies and interested bodies

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 Community Relationships Events Advancing Judaism Other	2022 2021 £ £ 43,985 16,754 35,479 29,383 8,568 1,039 26,000 12,841 - 3,839 - 1,919
	114,032 65,775

Advocacy

The CJC has continued to work with its Diplomatic and Advocacy Advisory Group to progress its campaigns.

The environmental strand of our work, under the heading 'Small Islands: Big Challenges' has been further extended by the creation of ‘climate champions’ in most of our affiliates, alerting us to issues and able to project our concerns on the ground.

The CJC was also strongly represented at the United Nations’ five-yearly climate change gathering, COP26. In addition to networking, it accorded us the opportunity to discuss the role of religion and religious communities in the fight against climate change.

The CJC continues as one of the only two Accredited Organisations to the Commonwealth to have a specific interest in religion. Arising from this, we were able to raise awareness of Commonwealth organisations of religions and religious communities within civil society.

The CJC progressed its campaign to encourage Commonwealth governments and institutions to adopt the widely accepted IHRA Working Definition of anti-semitism.

During the year, we worked with governments to advance human rights, with notable success in Nigeria, South Africa and Sri Lanka.

Page 4

Community

We carried out a number of activities to support communities in the Commonwealth, including:

arranging regional gatherings of members throughout the Commonwealth, creating and developing a richer network and inter-relationship, as well as a sharing of issues, challenges and solutions. This sense of connection was enhanced through our regular newsletters.
funding a number of projects to enhance community development, including connecting with communities in Pakistan and affiliating with the Ibo Jews of Nigeria.
holding our model Pesach (Passover) Seder (ceremonial meal), welcoming diplomatic representatives from nearly half of the countries of the Commonwealth, as well as the Secretary General of the Commonwealth and the Director General of the Commonwealth Foundation
facilitating a worldwide link up between Jewish communities during the festival of Sukkot (Tabernacles), giving a rare and rich insight into the wonderful diversity and vigour of our communities.
publishing 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.
establishing of a Commonwealth-wide network of Jewish women, enabling 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

During the year, the CJC worked with a number of vulnerable and/or emerging Jewish communities.

We circulated a number of live seasonal messages from our CEO at special occasions in the Jewish calendar, offering a Jewish teaching or way of connecting the specific Jewish occasion to contemporary realities.

We helped facilitate the activities of a rabbi in East Africa to work with the Kenyan Jewish community, and to provide help as well to our affiliates in Uganda and Tanzania.

FINANCIAL REVIEW

Reserves policy

The Council's unrestricted funds held at 31 March 2022 are expendable at the discretion of the Trustees in furtherance of the objects of the charity. At 31 March 2022 the unrestricted reserves of the Council of £44,124 (2021: £52,832), whilst restricted reserves were £nil (2021: £nil).

Approved by order of the board of trustees on 9 June 2022 and signed on its behalf by:

G Nigel Cohen - Trustee

Page 5

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 2022, 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
(ii) the accounts do not accord with those records; 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: 3 August 2022

Page 6

The Commonwealth Jewish Council

Statement of Financial Activities for the Year Ended 31st March 2022

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 2022 2021 £ £ £ £ 119,841 - 119,841 122,036 16 - 16 26
	119,857 - 119,857 122,062
	114,032 - 114,032 65,775 1,748 - 1,748 9,680 7,751 - 7,751 10,768 5,034 - 5,034 3,838
	128,565 - 128,565 90,061
	(8,708) - (8,708) 32,001
	52,832 - 52,832 20,831 (8,708) - (8,708) 32,001
	44,124 - 44,124 52,832

The notes form part of these financial statements Page 7

The Commonwealth Jewish Council

Balance Sheet

At 31st March 2022

Notes Current Assets Cash at bank Total current assets 8 Total net assets Funds of the Charity Funds Creditors: Amounts falling due within one year	Unrestricted Restricted Total Total Funds Funds Funds Funds 2022 2021 £ £ £ £ 44,832 - 44,832 53,632
	44,832 - 44,832 53,632 708 - 708 800
	44,124 - 44,124 52,832
	44,124 - 44,124 52,832

The financial statements were approved by the Board of Trustees on 9 June 2022 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 8

The Commonwealth Jewish Council

Notes to the Financial Statements for the Year Ended 31st March 2022

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 9

The Commonwealth Jewish Council

Notes to the Financial Statements - continued

for the Year Ended 31st March 2022

3. ANALYSIS OF INCOME

Income for the year comprised:

Donations	Unrestricted Restricted Total Total 2022 2021 £ £ £ £ 119,841 - 119,841 122,036

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	2022 2021 £ £ 71 83 1,677 9,597
	1,748 9,680
	2022 2021 £ £ 1,005 1,136 35 35 6,711 9,597
	7,751 10,768
	2022 2021 £ £ 6,167 1,123 0 - 24 - 763 728 0 - 234 166 16 203 45,500 38,500 47,954 36,059 (87,236) (53,747) (6,711) (9,597) (1,677) (9,597)
	5,034 3,838

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 2022

5. CHARITABLE ACTIVITIES

Advocacy Community Relationships Events Advancing Judaism Other	Direct Dedicated Support Total Total Activities Activities Costs Costs Costs (note 4) 2022 2021 £ £ £ £ £ 5,400 - 38,585 43,985 16,754 18,703 - 16,776 35,479 29,383 180 - 8,388 8,568 1,039 2,513 - 23,487 26,000 12,841 - - - - 3,839 - - - - 1,919
	26,796 - 87,236 114,032 65,775

6. DETAILS OF CERTAIN ITEMS OF EXPENDITURE

Accountants Fees Fee for the independent examination of the accounts Payroll services	2022 2021 £ £ 615 800 390 336
	1,005 1,136

7 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021. There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.

8 CREDITORS AND ACCRUALS

Accruals	Total Total 2022 2021 £ £ 708 800
	708 800

The notes form part of these financial statements Page 11