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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 287564

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st March 2024 for The Commonwealth Jewish Council

Anna Chapman FCA Chapman Worth Limited Unit 2 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 2024

Page
Report of the Trustees 3 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 11

The Commonwealth Jewish Council

Report of the Trustees for the Year Ended 31st March 2024

The trustees present their report with the financial statements of the charity for the year to 31 March 2024. 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 2 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:

Page 3

The Commonwealth Jewish Council

Report of the Trustees for the Year Ended 31st March 2024

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
Community
Relationships
Events		 2024
2023
£
£
25,037
19,474
22,516
38,534
15,999
13,049
4,339
10,662
67,891
81,719

Advocacy

Pursuing our goal of the Commonwealth and its nations and institutions adopting the IHRA working definition of antisemitism, we have continued our programme of outreach and relationship development with the diplomatic missions of specific countries. In this regard, several Caribbean and African nations have expressed a little more interest in the issue and though initially resistant, we are hopeful that slowly traction is being achieved. However, clearly, such a process can actually seem glacially slow and require a huge amount of patience.

Simultaneously, we continue to advocate for recognition of all religious communities in the Commonwealth (being the only such body formally accredited throughout the entire Commonwealth) as key engines of civil society progress and made a particularly strong interventions at CHOGM in Rwanda on this front where CJC was represented by a four-strong, Afro-centric delegation at three of the four Forums. Arising from this, CJC achieved a high level meeting with the Commonwealth Foundation to pursue this issue and ash also opened conversations with the Anglican Communion.

Community

CJC made a decisive intervention at the first-ever gathering of indigenous African Jewish communities, held in Abidjan, Ivory Coast (not itself a Commonwealth country but with communities present from eight Commonwealth nations). CJC helped those present craft the constitution and format of the 'Sub-Saharan African Jewish Alliance' (SAJA) which is now up and running vigorously. CJC continues to give advice and support to this Alliance and is now in the process of affiliating a further two hitherto undiscovered national communities to CJC.

Page 4

Support for Judaism

CJC's support for a rabbi in East Africa has enabled the provision of Jewish education and community training in Kenya, Uganda and Tanzania. CJC advocated for the community in Cyprus so that the government there would recognise its structures, not least its capacity to provide kosher meat.

FINANCIAL REVIEW

Reserves policy

The Council's unrestricted funds held at 31 March 2024 are expendable at the discretion of the Trustees in furtherance of the objects of the charity. At 31 March 2024 the unrestricted reserves of the Council of £20,071 (2023: £11,000).

Approved by order of the board of trustees on 6 June 2024 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 2024, which are set out on pages 7 to 11.

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:

(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 2 The Old Estate Yard High Street, East Hendred OX12 8JY

1 July 2024

Page 6

The Commonwealth Jewish Council

Statement of Financial Activities for the Year Ended 31st March 2024

Notes
Incoming resources
Income and endowments from:
Donations and Legacies
Investments
Resources expended
Expenditure on charitable activities
4-6
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
2024
2023
£
£
£
£
93,800
-
93,800
63,669
101
-
101
42
93,901
-
93,901
63,711
67,891
-
67,891
81,719
3,337
-
3,337
664
7,203
-
7,203
7,959
6,399
-
6,399
6,493
84,830
-
84,830
96,835
9,071
-
9,071
(33,124)
11,000
-
11,000
44,124
9,071
-
9,071
(33,124)
20,071
-
20,071
11,000

The notes form part of these financial statements Page 7

The Commonwealth Jewish Council

Balance Sheet At 31st March 2024

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
2024
2023
£
£
£
£
20,871
-
20,871
11,800
20,871
-
20,871
11,800
800
-
800
800
20,071
-
20,071
11,000
20,071
-
20,071
11,000

The financial statements were approved by the Board of Trustees 6 June 2024 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 2024

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 financial statements are prepared in Stirling, the functional currency of the charity in UK pounds. Monetary amounts are rounded to the nearest £1.

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 2024

3. ANALYSIS OF INCOME

Income for the year comprised:

Donations Unrestricted
Restricted
Total
Total
2024
2023
£
£
£
£
93,800
-
93,800
63,669

4. ANALYSIS OF EXPENDITURE

Expenditure for the year comprised:

Raising funds
Meetings
Apportioned support costs
Governance
Accounting Fees
Meetings
Statutory Fees
Apportioned support costs
Support costs
IT
Other
Telephone
Insurance
Travel
Print, Post & Stationery
Bank Charges
Strategic Consulting Fees
Payroll
Outsourced payroll costs
Less apportioned to:
Charitable activities
Governance
Fundraising		 2024
2023
£
£
137
664
3,200
-
3,337
**664 **
2024
2023
£
£
750
1,431
11
-
43
35
6,399
6,493
7,203
7,959
2024
2023
£
£
1,710
2,698
44
-
133
48
798
776
0
-
155
151
13
49
38,500
42,500
-
13,705
22,642
4,993
(47,997)
(51,934)
(6,399)
(6,493)
(3,200)
-
6,399
6,493

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 2024

5. CHARITABLE ACTIVITIES

Advocacy
Community
Relationships
Events		 Direct
Restricted
Support
Total
Total
Activities
Activities
Costs
Costs
Costs
(note 4)
2024
2023
£
£
£
£
£
2,639
-
22,398
25,037
19,474
16,117
-
6,399
22,516
38,534
-
-
15,999
15,999
13,049
1,139
-
3,200
4,339
10,662
19,895
-
47,996
67,891
81,719

6. DETAILS OF CERTAIN ITEMS OF EXPENDITURE

Accountants Fees
Fee for the independent examination of the accounts
Payroll services
Other		 2024
2023
£
£
750
800
-
289
-
342
750
1,431

7 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023. There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.

8 CREDITORS AND ACCRUALS

Accruals Total
Total
2024
2023
£
£
800
800
800
800

The notes form part of these financial statements Page 11