2025-03-31-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 2025 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 2025

	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 2025

The trustees present their report with the financial statements of the charity for the year to 31 March 2025. 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) effective 1 January 2019.

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:

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 2025

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	Total Total Unrestricted Restricted 2025 2024 £ £ 21,801 22,042 43,843 25,037 25,009 - 25,009 22,516 16,020 - 16,020 15,999 17,338 - 17,338 4,339
	80,168 22,042 102,210 67,891

Advocacy

During the year, we were fortunate to secure funding for a Campaigns Director and, as a result, our level of engagement with the Commonwealth's diplomats and the issues we hold dear have expanded significantly. Besides a very gratifying attendance at our annual model Diplomats' Seder (Passover meal/ceremony) we have held bilateral conversations with a much increased number of High Commissioners during the year and were pleased to host on a panel for International Women's Day an African and a Caribbean High Commissioner who helped attract an impressive audience to explore the issues facing women today across the Commonwealth.

Attending CHOGM in Samoa during the year gave us a further opportunities to be heard at the highest levels and we not only challenged others to think harder and be more nuanced when addressing of issues of antisemitism but also to, once again, seek to engage Commonwealth organisations to consider more openly and constructively engaging with religious communities more in their pursuit of their civil society goals.

Community

CJC has continued to support Jewish communities around the world as they come to terms with the heightened levels of antisemitism arising from events in the Middle East. Several small communities in Europe in particular have turned to us and valued our advocacy on their behalf. We have expressed strong solidarity not least with the Jewish community in South Africa as it grapples with remarkable levels of government accommodation of antisemitic expression, and we visited and amplified the experiences of the Australian Jewish community as levels of antisemitic violence rose far beyond anything previously experienced there.

Page 4

The Commonwealth Jewish Council

Report of the Trustees for the Year Ended 31st March 2025

CJC continues to give advice and support to the Sub-Saharan African Jewish Alliance (SAJA) and is now in the process of exploring the place of several of these communities in the context of world Jewry.

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. In visits to Hong Kong, Mumbai, Singapore, Auckland and Melbourne, the CJC's CEO provided well-received and well-attended Jewish educational sessions to members of those communities, exploring, amongst others, issues relating to Jews and the environment, positive Jewish identity and interfaith engagement.

During the festival of Hanuka, communities from across the Commonwealth were brought together to celebrate the festival together on line. Such gatherings, especially for our small communities, are particularly inspiring and uplifting as they see gathered together often more Jews than they can possibly muster in their own place on their own.

FINANCIAL REVIEW

Reserves policy

The Council's unrestricted funds held at 31 March 2025 are expendable at the discretion of the Trustees in furtherance of the objects of the charity. At 31 March 2025, the Council retained unrestricted reserves of £15,415 (2024: £20,071) and restricted reserves of £53,254 (2024: £nil) with total reserves of £68,669 (2024: £20,071).

Approved by order of the board of trustees on 12 June 2025 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 2025, 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:

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

Date: 16 June 2025

Page 6

The Commonwealth Jewish Council

Statement of Financial Activities for the Year Ended 31st March 2025

Notes Incoming resources Income and endowments from: Donations and Legacies Investments: Interest 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	Total Total Unrestricted Restricted 2025 2024 £ £ £ £ 105,336 75,000 180,336 93,800 149 296 445 101
	105,485 75,296 180,781 93,901
	80,168 22,042 102,210 67,891 9,631 - 9,631 3,337 8,790 - 8,790 7,203 11,552 - 11,552 6,399
	110,141 22,042 132,183 84,830
	(4,656) 53,254 48,598 9,071
	20,071 - 20,071 11,000 (4,656) 53,254 48,598 9,071
	15,415 53,254 68,669 20,071

The notes form part of these financial statements Page 7

The Commonwealth Jewish Council

Balance Sheet At 31st March 2025

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	Total Total Unrestricted Restricted 2025 2024 £ £ £ £ 16,315 53,254 69,569 20,871
	16,315 53,254 69,569 20,871 900 - 900 800
	15,415 53,254 68,669 20,071
	15,415 53,254 68,669 20,071

The financial statements were approved by the Board of Trustees 12 June 2025 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 2025

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) effective 1 January 2019, 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.

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 for the Year Ended 31st March 2025

3. ANALYSIS OF INCOME

Income for the year comprised:

Donations Interest	Total Total Unrestricted Restricted 2025 2024 £ £ £ £ 105,336 75,000 180,336 93,800 149 296 445 101 105,485 75,296 180,781 93,901

4. ANALYSIS OF EXPENDITURE

Expenditure for the year comprised:

Raising funds Meetings Apportioned support costs Governance Accounting Fees (Governance) Statutory Fees (Governance) Meeting costs Apportioned support costs Support costs IT Other Telephone Insurance Print, Post & Stationery Bank Charges Strategic Consulting Fees Payroll Outsourced payroll costs Less apportioned to: Charitable activities Governance Fundraising	Total Total Unrestricted Restricted 2025 2024 £ £ £ £ - - - 137 9,631 - 9,631 3,200
	9,631 - 9,631 3,337
	Total Unrestricted Restricted 2025 2024 £ £ £ 1,048 - 1,048 750 35 - 35 43 - - - 11 7,707 - 7,707 6,399
	8,790 - 8,790 7,203
	Total Unrestricted Restricted 2025 2024 £ £ £ 1,065 - 1,065 1,710 - - - 44 227 - 227 133 836 - 836 798 585 - 585 155 20 - 20 13 39,856 - 39,856 38,500 34,456 - 34,456 - - - - 22,642 (48,155) - (48,155) (47,997) (9,631) - (9,631) (6,399) (7,707) - (7,707) (3,200)
	11,552 - 11,552 6,399

The notes form part of these financial statements Page 10

The Commonwealth Jewish Council

Notes to the Financial Statements for the Year Ended 31st March 2025

5. CHARITABLE ACTIVITIES

Advocacy Community Relationships Events	Direct Support Total Total Activities Costs Costs Costs (note 4) 2025 2024 £ £ £ £ 26,506 17,337 43,843 25,037 19,230 5,779 25,009 22,516 4,464 11,556 16,020 15,999 3,855 13,483 17,338 4,339
	54,055 48,155 102,210 67,891

6. DETAILS OF CERTAIN ITEMS OF EXPENDITURE

Accountants Fees Fee for the independent examination of the accounts Payroll services	Total Total Unrestricted Restricted 2025 2024 £ £ £ £ 898 - 898 750 150 - 150 - 1,048 - 1,048 750

7 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024. There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

8 CREDITORS AND ACCRUALS

Accruals	Unrestricted Restricted 2025 2024 £ £ £ 900 - 900 800 900 - 900 800

The notes form part of these financial statements Page 11