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2024-06-30-accounts

ANNUAL REPORT & ACCOUNTS

worldjewishrelief.org

Bringing life-changing and life-saving action to people in crisis around the world.

Company Registration No. 01874886

Charity Registration No. 290767

CENTRAL BRITISH FUND FOR WORLD JEWISH RELIEF (A COMPANY LIMITED BY GUARANTEE)

REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2024

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Contents

Trustees’ report

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||| |---|---| |Welcome from our Chair of Trustees and CEO|4| |Who we are|6| |Our year: 2023/2024|8| |Where we work|10| |Our work: Humanitarian and climate action|12| |Our work: Refugee resettlement in the UK|14| |Our work: Supporting sustainable livelihoods|16| |Our work: Providing life-saving support to vulnerable Jew|18| |Spotlight on Ukraine: Two and a half years of war|20| |Spotlight on Israel: Responding to needs after October 7th|22| |Spotlight on STEP Ukraine: Supporting thousands of displaced Ukrainians in the UK|24| |Spotlight on Ben Azzai: Connecting Jewish and humanitarian values|26| |Spotlight on the World Jewish Relief archives: connecting past to present|28| |Fundraising and events|30| |World Jewish Relief USA|31| |Monitoring and evaluation|32| |Safeguarding|32| |Risk management|33| |Financial review|36| |Structure, governance and management|40| |Accounts| |Auditor’s report|42| |Financial statements|45| |Legal and Administrative Information|69|

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Trustees’ report

Welcome

Welcome to World Jewish Relief’s Annual Report for 2023/24. One year into our new strategy, our mission remains front and centre of everything we do. We exist to provide life-saving and life-changing action to those experiencing crisis and conflict around the world.

Working in 21 countries, we have this year had a positive impact on more than 140,000 people. This simply wouldn’t have been possible without the steadfast determination of our colleagues, Trustees, and of course, our supporters. We remain truly grateful for their ongoing trust and commitment to our work.

War in Israel

The last year, however, has brought significant challenges to many in Jewish communities across the world. The horrific terrorist attacks by Hamas on Israel on 7th October had a definitive impact on our activities this year, as well as our future plans. Immediately following the attacks, we proudly encouraged all of our supporters to direct their funding to these other Jewish charities, who were well-positioned to help Israelis in their hour of need.

Our desire to assist Israelis affected by the attacks led us, however, to initiate our own support to three Israeli partners – Project Kesher, Youth Aliyah and the Israeli Trauma Coalition (ITC), the latter organisation is also a partner that we have worked closely with in Ukraine. A visit to ITC’s operation in Israel in November 2023 highlighted the impact our support was having in the provision of psychological trauma care, emotional first aid, and therapy to families and children in Israel, including Bedouin communities.

With hundreds of thousands of Israelis displaced by the war in Gaza and missile attacks from Lebanon and Iran, we have embarked on a piece of work to consider how best to utilise World Jewish Relief’s expertise to support Israel over the coming years.

Focus on Ukraine

As the war in Ukraine entered its second year since the Russian invasion, the scale of suffering and vulnerability has deepened significantly, while the profile and recognition of this context in the media has all but disappeared.

The elderly have suffered disproportionally in Ukraine with more older people killed, injured or in need of assistance than any other client group. Our support to a predominantly Jewish older client cohort this year continued to prioritise the provision of homecare, medical assistance and ongoing social interaction with others, particularly recognising that many of our clients have seen family members move away from home or leave the country. The psychological trauma of this protracted crisis is so vast, and every component of our work now contains psychosocial support.

It is important to note that our assistance to Jewish communities in crisis has not been limited to Israel and Ukraine but has also seen us extend support to Jewish clients in Moldova, Georgia, Belarus, Poland, Uganda and Ethiopia, fulfilling our core commitment.

Support to refugees in the UK

In August 2023, World Jewish Relief was appointed by the UK Government to deliver a UK wide programme

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of English language and employment support for up to up to 10,000 Ukrainian refugees. It was a Herculean task to rapidly scale up the STEP programme and reach so many clients, but we are delighted with the impact achieved. Of particular note is the unique virtual architecture of the programme, its extension to all four nations of the UK and the quality and commitment of the STEP Ukraine team, in particular the 131 Employment Advisors appointed to the programme.

We are delighted that the UK Government has enabled the programme to be continued to an additional 3,350 Ukrainian clients up to the end of March 2025.

hospitals to Palestinian women and newborn babies. This year we continued to enable partners in Colombia, Ethiopia, Haiti, the Philippines and Bangladesh prepare for and respond to acute emergency needs.

World Jewish Relief in the USA

The early success of our sister entity in the USA continues to develop and we were delighted to host 50 guests at the Harvard Club in December 2023. Securing substantive grants from a number of Federations to support our work in Ukraine is further validation of our expertise.

World Jewish Relief at home

Supporting those affected by the conflict in Ukraine – both within the Jewish community and beyond – remained a critical strategic priority for us.

Our assistance to resettled refugees and those successfully coming through the asylum system in the UK has extended beyond the Ukrainian client group. We remain particularly proud of our groundbreaking work funded in part by the National Lottery assisting refugee women in their integration journey in Coventry, Bradford and Leeds.

Global emergency response

In September we responded to a massive earthquake in the High Atlas region of Morocco, providing an array of non-food items to those affected and displaced, and embarking on a locally led shelter and livelihood programme to assist the recovery efforts.

Recognising the scale of suffering amongst Palestinian civilians in Gaza, and in full consultation with Israeli authorities, we proudly initiated a targeted programme to support a global humanitarian partner to deliver maternity, obstetric and neonatal services through field

We were thrilled that His Majesty King Charles announced in May 2024 that he would retain his Royal Patronage of World Jewish Relief. His Majesty’s interest, engagement and commitment to so many strands of our work, at home and abroad, has been truly outstanding.

A real highlight of our year was hosting more than 600 guests at the Roundhouse for our Annual Dinner, which raised a remarkable £1.6m. We thank every one of our supporters for their amazing commitment and generosity towards World Jewish Relief this year, enabling us to raise a remarkable £17m. Without their support, the scale, quality and impact of our global work would simply not be possible.

It is of course a team effort that enables us to achieve so much, and both of us are deeply grateful and personally appreciative of the hard work and tireless efforts of our trustees, volunteers and staff who give their all.

Thank you.

Maurice Helfgott Chair

Paul Anticoni Chief Executive

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Who we are

“If I am not for myself, who will be for me? If I am only for myself, what am I? And, if not now, when?” - Hillel

World Jewish Relief is the Jewish community’s humanitarian agency.

Inspired by our Jewish values, we provide life-saving and life-changing action to people in crisis around the world. Founded in 1933 and proud to have rescued over 65,000 Jews fleeing the Nazis, today we support vulnerable people from within and beyond the Jewish community, suffering the consequences of conflict, disaster and climate change. All of our international work is delivered through local partners,

building on our expertise and high standards of accountability and impact.

This year, we were operational in 21 countries, including across the whole of the UK. From conflict affected victims in eastern Ukraine to Afghan refugees in Bradford and from climate migrants in Nepal to young women in Rwanda, our impact is simultaneously global and local.

Our values

WE GIVE

We give all that we can give and do all that we can do, in effort and action.

WE CARE

Every life is deserving of our care, support and protection. When we care, support and protect one, we care, support and protect the world.

WE ACT

Flexible enough to be effective, experienced enough to be efficient, we do what’s needed, where and when it is needed most, with partners who share our purpose and knowledge.

Our values are inspired by core Jewish values, which guide our thinking, decision making and actions in relation to all those we support within and beyond the Jewish community.

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What we do

Humanitarian and climate action

We assist people, communities and local partners to prepare for, and respond to international disasters and in particular natural climate hazards, prioritising the needs of women and girls and marginalised communities. We deliver our work through expert local partners, and apply core humanitarian standards and evidence-based interventions to this work. The scope of humanitarian support needed across the world is vast, which means it’s essential to prioritise our actions.

As a humanitarian organisation rooted in Jewish values, World Jewish Relief is compelled to act to prevent the immense human suffering caused by the climate crisis. Our climate resilience portfolio was established in 2022 to support communities at the frontlines of the climate crisis. Our unique approach focuses on adaptation rather than mitigation, supporting communities already impacted by climate change to adapt and build future resilience.

Refugee resettlement in the UK

Our history is deeply entwined in refugee resettlement. “Welcoming the Stranger” is a core Jewish value and underpins this part of our work. With over 100 million people displaced worldwide and a fragmented and under resourced refugee sector in the UK, we bring focus, impact, systems change and particular expertise to this arena. Our evidence shows that language progression enables positive employment outcomes, which brings dignity, respect, independence and economic benefits to refugees.

Supporting sustainable livelihoods

For those suffering the impact of conflict, climate change and migration, and its compounded impact on their poverty, we transform their earning potential through employment and livelihood recovery. We have developed significant skill in assisting the unemployed and under-employed to build their confidence, adapt their mindset, expand their skills and find work or develop their business in both humanitarian crises and more stable contexts. Securing an income source brings dignity and self-reliance. We have developed this expertise amongst urban Jewish communities in eastern Europe, rural communities in East Africa and the refugee community in the UK.

Providing life-saving support to vulnerable Jews

A critical part of our work and mission is to assist vulnerable Jews in crisis situations with emergency and longer-term assistance. This year we are providing services to approximately 10,000 Jews in Ukraine, Israel, Belarus, Moldova, Russia, Ethiopia, Georgia, Poland and Uganda, including life-saving assistance and care to older Jews of the Survivor Generation and those impacted by the war in Ukraine. We are committed to assisting other Jewish communities with emergency support as needs and capabilities arise. Our focus will be on assisting more vulnerable members of these communities, building the capacity of local community partners to deliver high quality services.

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Our year: 2023/2024

Impact and achievements

Partnership is always at the heart of our work

We have a global network of local partners rooted in their own communities to enable us to ensure relevant, participant focused interventions.

Evidence and impact are critical

Monitoring and evaluating our programmes are core components of our work, ensuring the relevance, effectiveness and efficiency of our projects, and enabling evidence-based decision-making.

.

Prioritised the needs of women and girls

Every day, women and girls around the world face poverty, discrimination, violence, injustice and inequality just because they are women. We want to change that.

Invested in our team

Our talented people are our biggest asset.

Grew our income

In a challenging philanthropic environment, we are inspired by, and enormously grateful for, the incredible generosity of our supporters. We are committed to ethical fundraising and continue to uphold the highest levels of donor care.

Engaged new and existing audiences

We are focused on defining, developing and growing our supporter base, as well as continuing to serve interesting and exciting content to our long-standing donors.

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Our impact

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£
£
£ Engaged with more than
12,000 active donors
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£17.3m of income for 2023/2024, representing £1.4m increase on previous year

Supported Worked 142,142 in 21 people countries

Worked with 100 partners across the world

61% of all our 115,000 participants new website were female visitors

Reached 470,000 people through social media

2023/24 Income by Category

Major Donors (UK & US) Trusts & Foundations Emergency Appeals Legacies Appeals & Community Giving Events including Annual Dinner Institutional & Government grant

Charitable Ratio

89% Charitable Expenditure

11% Raising Funds

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Next year,
we will:
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  1. Continue to prioritise our operational focus on the needs of people, within and beyond the Jewish community, in Ukraine who are suffering the effects of conflict. Specifically, we will focus on homecare and home repairs for the elderly, employment assistance and our programme supporting children to develop socially and cognitively.

  2. Conduct a strategic assessment of whether World Jewish Relief can assist and add value to communities affected by conflict in Israel.

  3. Building on the success of STEP Ukraine, engage with UK Government to ensure continued support is offered, and to assist other refugee communities or those within the asylum system.

  4. Strengthen the reach and capacity of World Jewish Relief USA to acquire new supporters and increase its fundraising capabilities.

  5. Focus additional fundraising attention on a professional, younger philanthropic audience, and find new engagement points to connect them to our work.

  6. Strengthen in house expertise to enable us to review and then improve our systems and their integration across all aspects of our business.

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Where we work

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Turkey
Georgia
Poland
Ukraine
United Belarus
Kingdom
Moldova
Haiti
Ethiopia
Colombia
Uganda
Bangladesh
Morocco
Kenya
Israel
Bosnia and Herzegovina
Rwanda
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Russia

Myanmar

Nepal

Philippines

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Number Number Number
2023/2024
of participants of partners of projects
Ukraine 56,550 30 57
Ethiopia 25,145 1 4
Morocco 13,184 2 3
UK 11,737 38 7
Keyna 6,944 2 3
Haiti 4,180 1 1
Myanmar 3,950 1 1
Colombia 3,911 2 4
Bangladesh 3,005 1 3
Turkey 2,521 1 2
Moldova 2,306 5 11
Israel 2,015 3 4
Rwanda 1,887 2 4
Philippines 1,493 1 2
Nepal 974 1 3
Georgia 841 3 5
Russia 498 1 1
Poland 464 2 4
Belarus 277 1 2
Uganda 187 1 2
Bosnia and 73 1 2
Herzegovina
Total 142,142 100 125
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Our work

Humanitarian and climate action

The primary objectives of our humanitarian work are to save lives, preserve dignity and agency, and alleviate suffering of the most vulnerable affected by disasters. We lead the Jewish response to international disasters - be they climate, weather-related, or man-made emergencies. We work with appropriate local partners quickly and effectively to deliver quality and participant-focused services.

These partners make up our Disaster Preparedness Initiative (DPI), and over the last year we have worked in the Americas, Asia, Africa and Europe.

We have supported 17 humanitarian and 4 climate projects, reaching over 57,000 people. This includes over 7,150 food parcels, £37,500 in cash distributions, and over 5,500 non-food items and hygiene kits. As with the broader humanitarian sector, we are focusing on cash as a delivery modality, which is often quicker, safer, and more efficient, giving people choice and autonomy. We are pleased to have doubled the amount of support provided using cash compared to last year.

Over the year we used our in-house rapid response fund - The Disaster Fund (DF) – to respond to six emergencies. This has included drought in Colombia, flooding in Ethiopia and Kenya, and support to those affected by conflict in Myanmar.

We launched an emergency appeal for the Moroccan earthquake in September, where we raised £275,000. We also, with the full support of the Israeli authorities, used private restricted funding to work with a global humanitarian responder in Gaza providing life-saving maternal and infant health support to mothers and babies through field hospitals. Our Turkey-Syria earthquake response also

came to an end and saw us spend over £750,000. We responded with both short and medium-term projects, covering basic emergency support, semi-permanent shelter, much needed psycho-social support and livelihood recovery.

At World Jewish Relief we have recognised our moral responsibility to not only respond to the impacts of the climate crisis, but also to proactively support vulnerable communities to be more resilient to it.

Climate change and humanitarian crises are inextricably linked. At World Jewish Relief we have recognised our moral responsibility to not only respond to the impacts of the climate crisis, but also to proactively support vulnerable communities to be more resilient to it. Using our pilots in Nepal, Bangladesh, and Myanmar, and the learning they generated, we have scaled up our work in Nepal and Bangladesh. We have also added new projects in Ethiopia and the Philippines.

Over the year, we delivered six proposals to the START Network, and led on raising three alerts. We have been successful for three responses – one in Haiti and two in Colombia. Over the past year we have been proactively engaging more with START. We served 18 months on the Strategic Committee, attended the Annual Assembly in Nairobi, and engaged on key topics like indirect cost distribution, the planned decentralised hub model, and anticipatory action.

Disaster Preparedness Initiative: The Disaster Preparedness Initiative is World Jewish Relief’s network of local partners in disaster prone countries, who we work with to respond to large and small disasters. To ensure this initiative is effective, we focus on establishing and maintaining meaningful and long-standing relationships with credible local actors.

START: START is a membership organisation, made up of both international and local NGOs, including World Jewish Relief. It includes the START Fund, which enables member agencies to respond rapidly to small and under the radar humanitarian crises globally.

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Emergency response in Morocco

Shortly after September’s powerful earthquake rocking the High Atlas region of Morocco, World Jewish Relief launched an appeal. Working closely with other Jewish aid agencies, we assessed the initial damage reports, spoke to various on-the-ground actors, and agreed a partnership with both the international and local Moroccan Jewish community to respond. We delivered emergency tents and solar lights to over 2000 people.

With the winter months fast approaching, we then provided over 300 households with safe and efficient heaters and rebuilt broken water and toilet facilities to stop the spread of disease. Recognising the severity of the damage, this was designed to give people immediate support that would enable them to start to rebuild their lives.

As part of this shift to recovery, we then launched an ambitious climate-resilient livelihood programme;

rebuilding agriculture systems and providing tools, seeds and training to get the High Atlas farming communities back on their feet. Nine months on from the devastating earthquake, we revisited the region and saw with our own eyes the impact the work to date has achieved. The tents and toilets are still being used, and the heaters are ready for the next winter period. Farmers are slowly rebuilding their livelihoods, and in doing so are better prepared for the ever-changing climate.

This holistic suite of support, from emergency relief to longer-term recovery is a hallmark of the approach World Jewish Relief tries to take, and we feel it provides the best path to lasting impact for those affected by disaster.

Our impact

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17
humanitarian
projects
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Reached over
57,000 people
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5,500 non-food items and hygiene kits supplied

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Provided more
than 7,150 food
parcels
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£
£
£
£37,500
in cash distributed
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climate resilience 4 projects

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Our work

Refugee resettlement in the UK

We deliver programmes across the UK for people who have experienced forced displacement and are looking to rebuild their lives, enter the job market and continue their career journeys. Over the last year, we’ve delivered five programmes across the UK, reaching 11,500 people; a staggering 1000% increase on the previous year attributable to our STEP Ukraine programme. Consequently, we are the largest provider of refugee employment support in the UK.

Our award-winning flagship programme, STEP, has been delivered with a range of partners across England to provide in person bespoke one-to-one employment support to refugees and asylum seekers who have the right to work. STEP offers opportunities that are varied, inclusive and pioneering in the sector, and lead to higher impact and better outcomes for the participants involved. Our approach is person-centric, with employment advisors trained to offer high quality advice and guidance, coaching participants on various areas. By the end of the programme, participants feel more confident navigating the UK job market independently.

2024 saw the completion of the five-year AMIF funding for this programme and the Home Office outcomes funded North-East RISE programme. We have worked closely with over 3,000 refugees and have an impressive overall 40% employment rate. Since January 2024, we have continued to deliver STEP, funded by World Jewish Relief. We are working across the UK, through knowledgeable and experienced partners, including six local authorities, five local NGOs and two activity partners across England in 34 locations. From January to June, we worked with 495 participants and achieved a 23% employment rate.

This year, an independent evaluation of STEP highlighted the importance of our work nationally, reporting that 56% of STEP participants improved their confidence because of taking part in the programme. There was also evidence of STEP contributing to other soft skills growth such as problem solving (35%), leadership (25%), and communication (26%).

In August 2023, we began a significant programme of UK Government funded work to bring STEP to Ukrainian refugees in the UK. In 2023/24, 9,592 Ukrainians took

part in this targeted online programme, which includes extensive English language support from the British Council, and tailored employment training from World Jewish Relief Employment Advisors.

We also secured funding to deliver STEP in the South West of England as part of the Refugee Employability Programme (REP), funded by the Home Office. We are working with a range of partners and the International Rescue Committee is managing the integration elements of the programme. We partnered with a combination of eight charities and Local Authorities across the region, including Bristol City Council, with whom we have been working with for the past three years. Between September 2023 and June 2024, through six Employment Advisors across the region, REP supported over 250 refugees with the skills to find sustainable employment.

This year, an independent evaluation of STEP highlighted the importance of our work nationally, reporting that 56% of STEP participants improved their confidence because of taking part in the programme.

As part of our ongoing commitment to provide gender-sensitive programming to women and girls, our unique STEP Forward programme aims to address key barriers to integration that are specific to women refugees. The programme has supported 120 women across Leeds, Bradford and Coventry. In September 2023, we accessed funding from the National Lottery Community Fund, ensuring funding for the programme until April 2026. Over the past year, we’ve seen significant positive impact from the programme, with 98% of women making a decision about their continued integration pathway, including 25% joining STEP and 85% continuing to study English. In addition, 35% of women from the programme have taken accredited English and/or numeracy exams and overall 80% of the women have improved their literacy and numeracy skills. Importantly, 72% of women reported improved wellbeing over the duration of the programme.

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My Employment Advisor became a lifeline: one participant’s journey on STEP

“My journey from a successful Financial Director in Afghanistan to a Technology Facilitator in the UK has been one of resilience, adaptability, and the unwavering pursuit of knowledge. My career in Afghanistan was marked by a decade of accomplishments in finance and taxation, culminating in a senior leadership role.

However, the escalating conflict forced me to leave everything behind, seeking safety and a new beginning for my family in the UK.

Arriving with little more than the clothes on our backs, we were warmly welcomed and provided for during our initial stay in a hotel. Yet the transition to permanent housing brought a new set of challenges, primarily centred around finding employment and educational opportunities. During this time, through our resettlement worker, I was introduced to the STEP programme and my dedicated Employment Advisor, who became a lifeline during this period of transition.

Through STEP, I actively engaged in various activities to bridge the gap between my existing skills and the requirements of the UK job market. My Employment Advisor’s guidance led me to participate in Career Conversations with Business in the Community, where I gained insights into the nuances of job searching, CV preparation, and interview techniques in the UK.

My Employment Advisor’s exceptional mentorship and proactive approach were pivotal in connecting me with valuable volunteering opportunities. For anyone considering joining STEP, I wholeheartedly recommend embracing the programme’s comprehensive approach to career development. Take full advantage of the workshops, training sessions, and networking opportunities available. Be open to exploring diverse avenues, such as volunteering, to gain invaluable experience and connections. Above all, remain persistent and resilient in your job search and never hesitate to seek guidance from your Employment Advisor whenever needed.”

Our impact

72% of women on STEP Forward reported improved wellbeing

Largest provider of refugee employment in the UK

11,500 refugees in the UK received employment support

9.592 Ukrainians supported by STEP Ukraine

80% of women on STEP 40% of STEP Forward have improved their participants now in literacy and numeracy skills employment

56% of STEP participants reported building their confidence

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Our work

Supporting sustainable livelihoods

Working through committed and trusted local partners, our livelihood programmes empower disadvantaged individuals to build prosperous and fulfilling lives for themselves and their families. Inspired by Maimonides’ “Eight Levels of Tzedakah”, we aim to offer people independence by helping them to learn skills, find jobs and set up businesses.

Our livelihoods work serves communities in six countries: Ukraine, Moldova, Georgia, Rwanda, Kenya and Uganda. In Ukraine, which is where the largest amount of work takes place, the war with Russia has taken a heavy toll on the country’s economy, infrastructure and citizens. In the last year, we have continued to provide critical support to both humanitarian teams in front line areas, and employment and families’ support in other parts of the country. Despite enormous obstacles, we have provided vital livelihood assistance to 40,247 Ukrainians across Ukraine and Moldova.

and ensure their well-being and development. This year, five partners worked with 171 families (232 adults and 325 children) in Ukraine, Moldova and Uganda. Within six months, 21% of the families significantly improved their home environment and 22% of parents managed to better meet their children’s emotional needs.

While supporting people into employment has strengthened resilience of Ukrainian parents, children’s wellbeing requires special attention. Children in Ukraine continue to be killed, wounded, and deeply traumatised by the violence all around them. More than 40% of Ukrainian children have to study online from home, where unstable electricity, internet and security negatively affect lessons’ participation. This year, our Back to Childhood programme supported 1,759 Ukrainian children, focusing on their cognitive development and academic performance, psychological well-being and social and emotional skills. As a result of the programme, children demonstrated less anxiety, felt more confident and started interacting with others.

Our Back to Work programme enables disadvantaged individuals to build lives of self-reliance and dignity for themselves and their families through sustained and productive employment and profitable self-employment.

This year in Ukraine, Moldova, Georgia and Rwanda, World Jewish Relief, in partnership with 11 local organisations, economically empowered 6,594 individuals and indirectly supported at least 17,000 members of their families. In Ukraine, 3,321 disadvantaged individuals, mainly women (90.3%) were supported to access jobs through a tested and evolving job-readiness curriculum. 1,586 people, who demonstrated interest and suitable aptitude to being self-employed or run a small business, took part in a special curriculum to equip them with necessary entrepreneurial knowledge and skills. As a result of total dedication of our partner organisations, 53% of participants in Ukraine and Moldova found employment and 81% are earning a living wage.

Alongside this, our Building Stronger Families programme supports disadvantaged families with multiple needs to provide quality care for their children

Despite enormous obstacles, we have provided vital livelihood assistance to 40,247 Ukrainians across Ukraine and Moldova.

In Rwanda, Uganda and Kenya, we work closely with farming communities to economically empower African smallholders and turn them into agricultural entrepreneurs. The Business TransFARMing projects provide comprehensive agronomic support, enabling farmers to grow profitable horticultural crops. Moreover, participants are assisted with translating significantly increased income into viable business investments and improved living conditions and schooling. This year, farmers had to contend with erratic weather patterns, which unfortunately had an impact on their crops. However, despite the various challenges, 974 farmers successfully grew tomatoes, peppers and watermelons. 57% of them achieved the expected yields and 76% reached

16 | ANNUAL REPORT & ACCOUNTS 2023/2024

the expected income thresholds. The highest performing group in Rwanda earned £8,000 in one season, increasing their baseline income by a factor of 30. In Wajir, in Northern Kenya, our partners have successfully established a demo-farm which has already produced more than 1,200 watermelons and generated significant interest from local stakeholders.

Our impact

11 local Back to Work partners

Supported 1,759 Ukrainian children

40,247 Ukrainians received livelihood support

171 families received support

people economically empowered through Back to Work programme

6,594

Zhanna’s story:

“I could not even imagine that, in such a short period of time, my life would change so dramatically”

Zhanna lives in Odesa, after she was forced to flee Crimea in 2014 when it was occupied by Russia. She used to be a housewife, but after her husband left the family, she had to figure out how to support her two daughters. Zhanna joined World Jewish Relief’s Back to Work programme in January 2024. Individual consultations with a psychologist helped Zhanna accept her situation and identify her strengths. During the training, she realised that she had to find a vocation that allowed her to set her own schedule and work from home. The career coach helped Zhanna see that her physical strength is an asset and Zhanna took a course in massage therapy. She even participated in a competition for beginner therapists. The programme provided her with a massage table manufactured by a Ukrainian company and custom-made to suit Zhanna’s height. Now, she provides popular lymphatic drainage massage to female clients and offers a 50% discount to her fellow members of the Jewish community.

Zhanna said: “I am very grateful to the programme. I could not even imagine that in such a short period of time my life would change so dramatically. In January, I joined the training and by the end of March, I became a certified massage therapist with my own equipped workplace. I am self-sufficient. I can properly support my children. My youngest daughter dreams of being an artist and now I can help her make her dream come true.”

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Our work

Providing life-saving support to vulnerable Jews

We are committed to assisting Jews and Jewish communities facing crisis across the world with emergency and longer-term assistance. We provide essential support to Jews in Ukraine, Moldova, Georgia, Poland, Russia, Belarus, Uganda and Ethiopia, and continue to assess the possibilities for assisting other Jewish communities across the world.

Our focus is always on assisting the most vulnerable members of these communities, and particularly more than 10,000 elderly Jews, largely in eastern Europe, suffering the effects of conflict, poverty and crisis. Supporting older people to experience improved physical health and enhanced quality of life are strategic outcomes for World Jewish Relief. We do this by implementing targeted interventions and support activities, including the distribution of educational materials, training programmes, and home-based care services.

Over the past year we have supported 28 partner organisations and funded 52 projects across seven countries. Older Jewish people and Jewish people with disabilities have benefited from Active Ageing initiatives, vital homecare services, home repairs, dementia support and humanitarian aid, delivered principally by our Hesed partners (Jewish welfare organisations). We provided additional winter support, SOS, and

sustainability grants to 14 partners. We supported 227 people at the Jewish Community Centre in Krakow and 63 people in the Jewish community of Bosnia. In total 20,195 people benefitted from our support – with 76% of them aged 60 and over.

Our partners in Ukraine cover 115 cities, towns and villages, all of whom are impacted on a daily basis by the ongoing war. Constant sirens, shelling and prolonged blackouts have wreaked havoc, tragedy and destruction. Despite the monumental challenges, our partners and project participants have shown resilience and managed to maintain services to the most vulnerable Jewish people, reached beyond the community, and even shared their knowledge and expertise with other organisations. Our Home Repairs programme is more relevant than ever, with an estimated 250,000 buildings damaged or destroyed in Ukraine as of January 2024. Our partners

repaired 550 homes after shelling and 213 homes that had fallen into disrepair, reaching 1,068 people, of whom over 50% were Jewish. This was despite obstacles such as prolonged energy cuts and labour shortages due to conscription. We continued to be adaptable and flexible, allowing partners to respond where needed as attacks affected clients and communities. Assessments show that 97% of clients reported that their homes are now warmer and drier.

Our active ageing programmes provided in person and online social activities, and opportunities for maintaining physical and psychological health. 2,587 people participated in social activities, 2,028 received medical assistance and 622 benefitted from regular homecare services. Homecare workers operated even in the most challenging environments – such as in Kherson, where they wore bullet-proof vests to move around the city and reach our clients.

Despite the monumental challenges, our partners and project participants have shown resilience and managed to maintain services to the most vulnerable Jewish people, reached beyond the community, and even shared their knowledge and expertise with other organisations.

Dementia continued to be a key focus. This year, we commissioned an external evaluation of our dementia work going back to 2015, working with Israeli consultants, Key Impact. The research looked into the impact of dementia education on individuals, family carers, staff and communities at large. Results were overwhelmingly positive and showed high satisfaction with the services provided, increased knowledge on dementia, and more tolerant attitudes to people with dementia. Recommendations on next steps will be taken on board in future programmes.

This year, we also supported four projects for Jewish adults with disabilities, located in the east and south of

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Ukraine, which made face to face activities difficult. War and instability continue to be incredibly difficult for those with disabilities, so providing reliable emotional support, motivation to keep up skills development, material aid, and specialist help to adapt to wartime living was paramount.

Although these projects were designed to promote independent living skills and vocational skills, circumstances in Ukraine require prioritisation of physical and psychological well-being of participants. In total

256 adults took part in projects this year. 49% of those with moderate to severe disabilities fully engaged in social activities, and 116 were supported to develop independent living skills. 99 were also provided employment readiness support, and 23% found employment.

David’s story:

“Having received your help, I became a different person.”

David is 66 years old and was born in Chisinau, Moldova, but lived in Ukraine for much of his life working as a caretaker in a Yeshiva. He was raised by his single mother, Chaya. After finishing school, he worked as a technician and a labourer. After the war began in March 2022, he returned to Chisinau. David has never had a permanent home or a permanent job. He was unable to restore his Moldovan citizenship, but he was not a citizen of Ukraine either. Since David was unable to apply for a pension, he had to live on donations from the Rabbi of a Synagogue in Chisinau. In 2023, he became a client of Hesed Yehuda and received financial assistance based on the criteria.

At the end of 2023, David sadly experienced a sharp deterioration in his health, but he did not have health insurance, nor temporary protection status. He could not get a doctor’s appointment or undergo the necessary examinations. Hesed helped him complete the paperwork, paid for medical examinations and expensive medications. David’s health gradually stabilised, and our project funded

urgent dental treatment and prosthetics for David. His improved health became an incentive for David to obtain documents, apply for citizenship, and look for housing. David no longer suffers from anxiety and embarrassment when he reads the weekly chapter of the Torah in the synagogue. He has joined social activities and made new friends. For the first time after a long break, David celebrated his birthday with new acquaintances.

“My parents always told me that I had to study and work to achieve something in life. But my life didn’t work out, and I myself am to blame for this. It’s good that I always met people on my life’s path who didn’t judge me. But helped me. It’s good that there is your organisation, always ready to lend a shoulder in difficult times. When I found myself in my hometown, but without a home, without money, without old friends, you became my friends, my family. Having received your help, I became a different person! In the synagogue, I met a woman with whom I might find happiness and peace. All these wonderful changes have happened thanks to you!”

Our impact

20,195 vulnerable Jews and older people supported

763 bomb-damaged and dilapidated homes repaired

256 people with disabilities supported in Ukraine

2,028 older people provided with medical assistance

115 cities, towns and villages reached in Ukraine

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Spotlight on Ukraine

Two and a half years of war

Russia’s relentless assault on Ukraine continues to take a heavy toll on its economy, infrastructure and especially Ukrainians themselves. It continues to affect partners, programmes and participants. Yet despite this, since 24th February 2022, we have reached 388 locations in Ukraine and supported 327,331 people, both within and beyond the Jewish community.

Given the unstable environment we continued our multipronged approach, which is based on the needs and gaps of Ukrainians living across the country. Working alongside our 27 experienced partners, our focus areas for this year included:

Humanitarian aid: We continued to deliver high quality aid in the hardest to reach locations (in some places as close to 4km to the frontline) where vulnerability and fighting remains high. We have delivered food to 94,101 people, and medicines to 21,035 people. The feedback has been exceptionally positive with 98% of our monitored recipients stating that they are satisfied or totally satisfied with the aid they

have received. This year we have also started to provide agricultural and livestock inputs to reinvigorate people’s abilities to support themselves.

Livelihoods: Drawing on our 14 years of experience in delivering Back to Work and self-employment programmes has been vital. These efforts not only aid the country’s recovery but also prevent dependency on handouts, support the integration of Internally Displaced People (IDPs) into new communities, assist those returning to their homes, and help many retain their dignity and mental health. Through this programme, we have supported 6,594 people and achieved a 51% employment rate.

Families and children: Building on the foundations of our livelihoods approach of empowerment, self-reliance and dignity we have seen growth in both supporting vulnerable families through our Building Stronger Families programme, and our range of children’s programmes supporting their social, psychological and academic performance. We also began a new initiative working with The Coordination Centre for Family Upbringing and Childcare, supporting the reintegration of children who have been returned to Ukraine, after having been abducted to Russia.

Support for older people: Older people are a group who have endured so much since the invasion began, and yet are often overlooked. For us, our support for this group, and in particular those within the Jewish community, is as critical as ever and ranges from essential homecare services, active ageing and daily support, to providing repairs to homes that have been damaged, humanitarian aid, safe warm spaces or evacuation support from the front line.

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With reports that 9.6 million people in Ukraine are at risk of acute stress, anxiety, substance use and post-traumatic stress disorder (PTSD), and will need psychological support (WHO, 2023), we are prioritising mental health support across all programmes. Recognising our partners are facing high levels of stress we are also ensuring that we are meeting their mental health needs as well. In addition, we have supported a unique training programme of building capacity of Ukrainian school psychologists, who in turn support teachers, parents, and children. 96% of participants would strongly recommend this course to other psychologists.

With reports that 9.6 million people in Ukraine are at risk of acute stress, anxiety, substance use and post-traumatic stress disorder (PTSD), and will need psychological support (WHO, 2023), we are prioritising mental health support across all programmes.

As part of our Gender, Equality and Inclusion approach, we aim to ensure that we are tackling the needs of women and girls. Ukrainian women and women’s organisations have led the organisation and distribution of humanitarian aid, documenting war crimes, and strengthening social cohesion. At the same time, women have been disproportionally affected, constituting the majority of IDPs, suffering from Gender Based Violence, experiencing stress and anxiety, more rapidly losing livelihoods, facing increased care burdens and worries about their loved ones either being conscripted or losing them at the front line. Because of this, women make up a high proportion of participants on our programmes. In our programmes supporting older people on average 66% are women. On our Back to Work programmes, where we are providing comprehensive psychosocial, material and employment support to tackle the identified underlying barriers to employment and empowering women to find employment or self-employment, 90% of participants are women.

We strive for excellence in all we are doing. Despite the challenging circumstances, we continue to prioritise measuring the impact of our programmes, ensuring we are adapting the programmes where necessary and responding to changing needs. We have also ensured that we are investing in partners’ capacity to deliver activities according to their needs, including salary support, capital items and psychosocial support for staff.

Iraida’s story

Iraida Maltseva is a 72-year-old widow who has lived alone since the passing of her husband over two decades ago. Despite her age and health challenges, Iraida has continued to work, driven by a desire to help others. Her role as a social worker at Hesed is not just a job; it’s a source of emotional fulfilment. She says, “I do not feel lonely with Hesed’s clients; they are my family. I have someone to worry about.” Her kind and generous nature has endeared her to the people she serves, who regard her with great affection.

In the summer of 2023, Iraida’s already difficult circumstances were exacerbated when a missile strike severely damaged her home. The blast shattered a window and a balcony unit, forcing her to board them up with oilcloth. Just when she thought things couldn’t get worse, another explosion in autumn that year further damaged her makeshift repairs, leaving her home exposed to the elements.

The damage to Iraida’s home had a profound impact on her quality of life. With broken windows and a compromised structure, her apartment became difficult to heat, and the noise from the streets was relentless. The once peaceful sanctuary where she could retreat from the world became a source of stress and discomfort. However, despite these hardships, Iraida’s spirit remained unbroken, as she continued to focus on her work and the well-being of those she cared for.

Understanding the urgent need for repair, a project was initiated to restore Iraida’s home. The repairs included the complete replacement of the damaged windows, along with the installation of new jambs and windowsills. These changes were more than just physical improvements; they were a lifeline that helped restore Iraida’s sense of security and comfort.

The transformation of Iraida’s home brought immediate relief. The new windows insulated her apartment, making it warm and reducing the noise from the outside world. This restoration of her living space also restored a sense of normalcy and peace in her life.

Reflecting on the impact of the repairs, Iraida shared, “Even in times of war, you begin to realise that having whole windows is a luxury. I still can’t get enough of my new windows and pray to G-d that they remain intact, and my city will not be bombed again.”

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Spotlight on Israel

Responding to needs after October 7th

On 7th October 2023, Israel was victim to horrific and devastating terrorist attacks by Hamas. On this day, everything changed for Israel and for Jews across the world. Over 1,200 Israelis were murdered, 240 people taken hostage, and an entire country and its diaspora in mourning. The ongoing captivity of hostages in Gaza, and hundreds of thousands of Israelis displaced from their homes, continues to cause huge devastation to families, friends and Jews across the world.

The impact of this day has been felt across the world. In the UK and the US, we’ve seen steep increases in antisemitism, young people at universities have faced consistent protest and challenge from their peers, and many, perhaps for the first time in many years, have felt nervous about openly showing their Judaism.

Throughout our 91-year history we have supported Jewish and non-Jewish people in times of crisis and disaster, but that support has not traditionally included communities in Israel. This is because of the vast number of Jewish charities that already do excellent and much needed work there. But, after watching the terror that unfolded on October 7th, we were eager to do something to help. As a result, our first action was to signpost our supporters to Israeli based charities that were responding directly to the needs of the Israeli people. But, as the situation worsened, we knew that it was essential to do more.

We made the decision to support three local Israeli partners: Project Kesher, Youth Aliyah and Israel Trauma Coalition, whose work aligned closely with our own expertise. Israel Trauma Coalition (ITC), an organisation that we also work alongside in Ukraine, provided

psychological trauma care, emotional first aid, and therapy to hundreds of Israeli adults and children displaced from Kibbutzim on the Gaza border, as well as those directly affected from Bedouin communities. We also supported Youth Aliyah, and specifically a youth village called Yemin Orde, which is home, school and safe haven to over 400 at-risk and immigrant youth in Israel, including 80 who came from Ukraine and Russia following the Russian invasion.

We did not fundraise for this support, and instead directed funds from our own reserves as our contribution to the extraordinary efforts already taking place to support Israel.

Working closely to support official Israeli Government policy to increase humanitarian aid into Gaza, we liaised extensively with COGAT, the Government of Israel’s Authority for managing civilians under military responsibility and overseeing humanitarian assistance in Gaza. With their encouragement, we worked with a trusted partner to provide life-saving maternal and infant healthcare support to women and babies through field hospitals in Gaza.

Since then, the situation in Israel has worsened. The literal and metaphorical sirens continued to ring out across the country. Young Israeli men and women are continuing to give everything to support their people and their country. We proudly extended our support to ITC, so they can continue their incredible work. We are now assessing how World Jewish Relief might add value to assisting Israelis in the years ahead.

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Our impact

400

food baskets provided for vulnerable Israeli youth, and young Ukrainian refugee

families provided food 156 and cash assistance

1,696 hours of therapy provided to trauma affected individuals and families

of those supported 60% were women or girls

2,015 Israelis supported

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Spotlight on STEP Ukraine

Supporting thousands of displaced Ukrainians in the UK

In February 2022, Russia invaded Ukraine. In the months that followed, more than 6.3 million Ukrainians left their homes and hundreds of thousands of people, largely women and children, arrived in the UK. World Jewish Relief has supported refugees fleeing persecution for 91 years, and work in Ukraine with local communities for more than 30 years. After the war began, World Jewish Relief was officially recognised as an agency within the Homes for Ukraine scheme.

By March 2023, 170,000 Ukrainians arrived in the UK, and many did not speak English with enough proficiency to gain employment. Often leaving successful careers in Ukraine, many were entering the UK and taking up low-skilled jobs because of these barriers.

and almost 85% were women. 42% spoke Ukrainian or Russian to ensure a culturally sensitive service provision. This also included 13 graduates from the programme who, over the course of the year, were employed by World Jewish Relief to support other Ukrainians.

Through additional partnerships, including Business in the Community (BITC) and The Entrepreneurial Refugee Network (TERN), we also provided work experience workshops and self-employment support as part of the programme.

STEP Ukraine was nominated for the Third Sector Big Impact Award, in recognition of its scale and social value. The programme has been extended to March 2025 to enable an additional 3,350 Ukrainians to take part.

The programme provides intensive English language and employment support to Ukrainian refugees, ensuring successful integration to the UK.

In August 2023, World Jewish Relief was awarded a major government contract to extend our award-winning STEP programme to displaced Ukrainians across the UK. Working in partnership with the British Council, we developed a 12-week virtual programme and offered it to participants free of charge. The programme provides intensive English language and employment support to Ukrainian refugees, ensuring successful integration to the UK.

Our impact

947

achieved a job outcome (within 12 weeks)

85% of people are satisfied with the English and employment support

We adopted a direct delivery model, hiring 131 people to support 9,592 Ukrainians. We felt it was important for those supporting participants to understand the lived experience of Ukrainian refugees, which guided our recruitment. Over 30% of our Employment Advisors had lived experience of forced migration,

94% of people would recommend STEP Ukraine

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Iryna’s story:

Iryna’s life changed dramatically at 5am on the day Russia launched a full-scale invasion of Ukraine. The news from her brother and restaurant director was hard to comprehend. She and her family faced terrifying challenges, including a harrowing escape from Kyiv, navigating through fuel shortages, and enduring sleepless nights amidst air raid alarms and rocket attacks.

Before the invasion, Iryna had a flourishing career as a head chef at Symposium restaurant in Oleksandriia and was a renowned confectioner specialising in custom cakes. She even reached the final of the 10th season of MasterChef Ukraine. When the war broke out, she, her two sons, and other family members embarked on a treacherous journey to

Western Ukraine and eventually found refuge in the UK.

Iryna participated in World Jewish Relief’s STEP Ukraine programme, during which time her employment advisor, Tetiana, provided crucial support during this transition.

Now settled in the UK, Iryna works as a pastry chef at a popular hotel and has registered her own home business, “Ozhyna,” where she creates traditional Ukrainian honey cakes and artistic cookies. Additionally, she continues to enrich her local community by organising Ukrainian food events and participating in charity activities.

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Spotlight on Ben Azzai

Connecting Jewish and humanitarian values

In December 2023, World Jewish Relief and the Office of the Chief Rabbi led a group of Jewish university students on an educational trip to Rwanda through the Ben Azzai programme. This programme, a flagship project of the Chief Rabbi’s office, aims to inspire young Orthodox Jews to feel responsible for those beyond the Jewish community.

Twelve students from universities across the UK were selected from dozens of applicants, and began

their experience with a pre-trip Shabbaton at the Brighton Jewish Community Centre. Here they attended sessions on World Jewish Relief’s international work, Rwanda’s history (with a focus on our communities’ shared experiences of rebuilding after genocide), ethical communications, and more. They also benefitted from a special session run by OLAM on the spectrum of Jewish organisations in the international development sphere. A few weeks later, the group embarked on an eight-day trip to Rwanda,

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where they learned about the genocide and its impact on the mental health of the country, the effect of climate change on agriculture, the application of Jewish values in international development, and how World Jewish Relief’s work there seeks to address all these issues in impactful and holistic ways through our local partners: Uyisenga Ni iManzi (UNM) and the Streets Ahead Children’s Centre Association (SACCA).

In the capital, Kigali, the group connected with the local Chabad, celebrated the last two nights of Hanukkah, and paid their respects at the Kigali Genocide Memorial. After heading towards the more rural Rwamagana district, the students visited agricultural projects in Ndego, Musha, and Munyaga, to see firsthand the challenges required to successfully farm for profit and to have conversations with the participating farmers.

The highlight of the trip for the Ben Azzai participants was the visit to SACCA’s vocational school, where current vocational students were able to show off their accomplishments and teach their guests skills including hair braiding, food preparation, and sewing. Our group also visited several graduates living in the community who spoke about the transformative power that World Jewish Relief’s employment support had provided to them. The programme graduates were financially stable and productive, and several were looking to create their own businesses and employ others in their communities.

After returning to the UK, the Ben Azzai participants became ambassadors for World Jewish Relief’s work internationally, speaking at their universities and synagogue congregations, and promoting World Jewish Relief through fundraisers and events. After they graduate, they then become part of the Young World Jewish Relief network, where they can continue to promote and support World Jewish Relief’s work to empower communities in Rwanda and across the world.

Participant Josh Heimann shares his story:

“The Ben Azzai programme gave me the unique opportunity to visit Rwanda and witness firsthand the work that World Jewish Relief and its partners do. Through tours, reflections and the connections made with partners, I gained a formative insight into the history and culture of Rwanda, the nuances and realities of development and the inherent value of World Jewish Relief’s localised partner approach. Doing all this within the context of two Jewish organisations was an incredibly meaningful experience, strengthening my own Jewish identity and developing an appreciation for the responsibility we have to those outside of our community. So much more than an educational trip, the experience has fostered a profound change of perspective within me and all other participants, something that I know will continue to have an impact on our lives, our communities and beyond for years to come.”

Every time someone asks me about Rwanda and Ben Azzai I am so eager and excited to share stories and things that I have learnt. I look forward to continuing this and starting new projects, continuing to learn, give back, educate and hopefully inspire.

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Spotlight on the World Jewish Relief archives

Connecting past to present

For decades, World Jewish Relief’s Case File Archives were lost and forgotten, until a chance discovery revealed a treasure trove of documents detailing the extraordinary help the charity gave to Jews fleeing Nazi persecution.

Our archives include files for people who came from Germany and Austria, including many of the almost 10,000 children who came on the Kindertransport, as well as men who came to the Kitchener camp, 732 child survivors from concentration camps known as The Boys and countless others who arrived on domestic visas or under guarantors. Having digitised the files, we are now returning these documents to families, revealing fascinating details of many people’s history. We have the names of over 315,000 people, as well as records for the 65,000 refugees we supported in the 1930s and 40s, and more than 2,000 original photographs.

We have the names of over 315,000 people, as well as records for the 65,000 refugees we supported in the 1930s and 40s, and more than 2,000 original photographs.

Run by a remarkable volunteer team, 610 enquiries were made this year, from 18 different countries around the world, with 421 of them receiving case files or registration cards connected to their families. A substantial project is also underway to digitise our photographic archive, which dates back to the 1930s.

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Reflections from Sharon Adler, Archive Team Leader: “The capacity of human kindness surpassed all expectations”

Volunteering with the Archive Team after nearly a decade continues to be an honour and a privilege. The personal records contained within the archives provide a window into how the Central British Fund (former name of World Jewish Relief) provided a guiding light during one of Europe’s darkest periods preceding and during the Second World War. When reading these records, I am proud to see that the support and compassion given by the CBF then, mirrors the wonderful work that World Jewish Relief carries out today to support those in dire need.

One of the first records that I looked at involved two siblings who arrived in the UK on the Kindertransport. They were aged approximately six and nine years old. About to be separated by different host families, the nine-year-old boy stated to the CBF Welfare Officer that he had promised his mother that he would not leave his younger sister’s side. The CBF went on to place them with the same host family. After reading

that record, and so many others, where the capacity for human kindness surpassed all expectations, I have been fixated with the archives ever since. It is my goal, and that of the rest of the team, to reunite these records with their family members, so that they can learn more about their own family history.

As well as having the privilege of reading moving records, I also had the opportunity of meeting survivors of the concentration camps and those who arrived here on the Kindertransport or domestic visas, and their respective families. Every time, I come away encouraged by human strength and resilience, not just by how the CBF worked tirelessly to provide a home, a job and so much more, but also by those people who arrived here with nothing, having left their parents, not speaking the language and trying to make the very best of their situation. I continue to learn from them all and to be inspired by them every day.

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Fundraising and events

As the need for our services around the world continues to grow, we work hard to retain our existing donors’ support, while simultaneously developing new relationships.

We opened our event calendar by hosting a unique panel event at the Curzon Cinema. Entitled ‘AI: The Future of Humanity’, it featured acclaimed authors and lecturers, Richard Susskind, Daniel Susskind and Jamie Susskind. Led by Emily Maitlis, who delighted the audience with her remarkable insight, over 200 guests enjoyed a lively and thought-provoking discussion about how AI is shaping the future of our society.

In December, we hosted an event with the Association of Jewish Refugees to commemorate the 85th anniversary of the Kindertransport. More than 100 people joined World Jewish Relief’s President, Henry Grunwald OBE KC, and the Chief Rabbi, to hear the story of Alexandra Greensted, who arrived in the UK in 1938.

In February 2024, we held our Annual Dinner where we were joined by over 600 guests. Hosted by broadcaster Kirsty Young, featuring a performance from the Kyiv

City Ballet and a keynote speech by Dame Melinda Simmons, former UK Ambassador to Ukraine, this event demonstrated the acute need for, and impact of, our work, with a particular focus on Ukraine. Our audience responded warmly, and we made a significant contribution to our annual fundraising efforts by raising £1.6m.

Later that month we joined together with West London Synagogue for a concert for 100 people, celebrating the music and culture of Jewish Ukraine. We then hosted two Supper Club evenings for small groups of our supporters who talked and cooked traditional Ukrainian food with two Ukrainian refugees now living in the UK and taking part in our Specialist Training and Employment Programme.

During 2024 we also travelled to Birmingham where we held our Birmingham Brunch, hosted by our wonderful and long-standing Birmingham Committee, who shared our work with their community, helping to raise £8,000 for our work.

Our appeals this year generated over £382,000 with 3,426 donations made in total, to our Rosh Hashanah, Winter and Pesach appeals. With the backdrop of war still raging in Ukraine, these appeals focused on the provision of critical homecare for older Jewish people,

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repairing war damaged and destroyed homes and the delivery of trauma support to vulnerable families.

We continue to uphold the highest levels of donor care, ensuring that our supporters understand how their funds are being spent and the impact of their donations, as outlined in our Supporter Promise. We have not, do not and will not sell donor details, and World Jewish Relief is signed up to The Fundraising Regulator and Fundraising Code of Practice.

We work with trusted local partners, who share our values and concern for the money given by donors, and programmatic due diligence is a vital mechanism towards ensuring that our income is well spent.

World Jewish Relief received four complaints this year, compared to six in 2022/23. All were responded to, and the complainants were satisfied with the results. World Jewish Relief is committed to ethical fundraising and fosters a culture of utmost respect for donor choice.

We are sincerely grateful for the kindness and generosity of our donors, who enable us to stand shoulder to shoulder with communities in crisis during these challenging times.

World Jewish Relief USA

In its second year of operation, World Jewish Relief USA continued to foster closer relations with its existing American donors and forge new philanthropic partnerships.

This year, following the success of its first event in May 2023, we hosted an event in New York at the Harvard Club for guests to hear from President of the USA board, Kevin Sneader, and Executive Director, Rabbi Dina Brawer, as well as Chair of Trustees Maurice Helfgott and CEO Paul Anticoni from London. This reception introduced guests to World Jewish Relief’s remarkable history and its continuing mission to support people in crisis around the world.

Our climate credentials saw us invited to the stage at the Clinton Global Initiative (CGI) in New York, to tell the inspiring story of Bishnu, a 58-year-old father from Mahottari, Nepal, and to make a commitment to action on behalf of World Jewish Relief. Established by President Bill Clinton, CGI convenes global leaders, over 2,000 participants from the private sector and 650 NGOs, to create and implement solutions to the world’s most pressing challenges.

We also contributed to an impressive panel discussion, hosted by social justice organisation Uri L’Tzedek, on Ethical Consumerism and Jewish Values, and joined a session on Jewish values in humanitarian work post-October 7th at the Olam Focal Point Conference.

The USA entity promotes World Jewish Relief’s life-saving work among Jewish community donors, as well as private and public foundations. We were particularly grateful for significant grants received from a number of Federations for our work in Ukraine.

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Monitoring, Evaluation and Safeguarding

Monitoring and Evaluation

Monitoring and evaluating our programmes are core components of our work, allowing us to assess the relevance, effectiveness and efficiency of projects, and to enable evidence-based decision-making. From measuring job outcomes, income gained, and satisfaction with activities, we have a range of measurements that enable us to evaluate effectively, according to the different objectives of the activities. This year, together with our partners, we further developed our frameworks for the Building Stronger Families and Back to Childhood programmes. The framework uses eleven specific scales to measure indicators of family well-being, including household living standards, social networks, mental and physical development, and child cognitive development. These six-monthly assessments provide a detailed picture of

family life and enable staff to create effective action plans and support.

We also carried out three external reviews covering: our dementia work in eastern Europe (over a period of eight years), our Turkey earthquake response and our UK STEP programmes. These have all helped to draw out the impact of this work and highlighted key areas to address going forward. Within the dementia evaluation, we found that our partners “have managed to transform their operations, gain significant expertise in dementia care and go from mere recipients to leading experts in the field”. However, we recognise that more can be done to continue refreshing and deepening the knowledge of our partners, and we are looking at how we can do this even more effectively in the year ahead.

Safeguarding

We are committed to the protection of all people, young and old, and will not tolerate any form of abuse or exploitative acts being perpetrated by trustees, employees, volunteers or anyone associated with the delivery of programmes. This year we updated our safeguarding policy by creating a separate policy for Children and Young Adults and updating our reporting mechanisms. We appointed a UK Safeguarding Lead, responsible for all staff training, reporting and incident responding across UK programmes. We reported one incident from a partner to the Charity Commission, to which there was no further action and it was deemed that we were “dealing with the matter appropriately and responsibly”.

We are working with partners to continue to strengthen their capacity in this area, have developed a new training programme and are supported by external consultants where appropriate. Safeguarding is a standing agenda item at every Trustee meeting.

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Risk Management

World Jewish Relief regularly reviews and assesses the risks it faces in all areas of its work and plans for the management of those risks.

Trustees liaise with the Chief Executive and Senior Leadership Team (SLT) to let staff know the boundaries and limits set by their risk policies to make sure there is a clear understanding of the risks that can and cannot be accepted.

As designated by The Charity Commission, the Board of Trustees has ultimate accountability for managing and controlling risk within the charity. Trustees are required to identify and review the strategic risks to which the organisation is exposed and to assess the likelihood of such risks and the possible impact they would have.

Trustees must be satisfied that risk management is embedded in the organisation and adequate systems are in place to monitor, manage and, where appropriate, mitigate World Jewish Relief’s exposure to major risks. For each strategic risk, risk appetite is assessed to balance opportunities for business development and growth in areas of potentially higher risk, while maintaining our reputation and reasonable levels of broad stakeholder support.

The Finance, Audit & Risk Management Committee reviews risk analysis and the risk management process across the Charity and ensures a detailed review of the priority risk register at every Finance, Audit & Risk Management Committee meeting.

Staff comply with risk management policy and processes and foster an environment where risks can be identified and escalated.

The Senior Leadership Team reviews key operational issues and actions and discusses and decides whether strategic risks need to be introduced, amended or replaced in light of external events or operational challenges. They promote risk management processes throughout the organisation and encourage transparency in reporting and speedy issue and risk escalation.

World Jewish Relief has active Strategic and Operational Risk Registers. These registers are ‘ living documents’ and form the baseline for further risk identification.

World Jewish Relief recognises that new risks will appear and other risks will become less or more severe or may disappear.

When a change to the risks is identified by a Trustee or staff member, this will be referred to the Director of Finance & Resources who, in consultation with the Senior Leadership Team, will update the operational risk register accordingly. World Jewish Relief will also review the risks in the Strategic risk register at each Finance, Audit & Risk Management Committee meeting with a deep dive in specific cases to really analyse identified risks and assess mitigating actions. Risk identification is, therefore, an ongoing process.

Identified risks are put into perspective in terms of the potential severity of their impact and likelihood of their occurrence. Assessing and categorising risks helps World Jewish Relief in prioritising and filtering them, and in establishing whether any further action is required.

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Risk Management

All major risks have been reviewed in the year and procedures have been established to manage those risks. The key risks identified by World Jewish Relief in 2023/24 along with the actions taken are listed below:

Risk

Action Taken

Impact of Operations

The design of programme, intervention, quality of the partner, appropriateness of resource allocation or other areas within our control, has no or negligible impact on the target participants. Achievement against Government funded payment by results contracts.

Financial Sustainability

Running a structural deficit,

overcommitting anticipated income, or poor fundraising performance of key revenue streams affects long- term future of organisation.

Efficiency

Underinvestment in people, systems or technology leads to under performance.

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Risk Management

Risk

Safeguarding

Severe safeguarding incident in any form by staff, volunteer of World Jewish Relief or downstream partner personnel.

Action Taken

Reputation

Partner performance, legal or financial non-compliance, culture of charity or perceived underspending against income adversely impact reputation of organisation.

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Financial Review

Overview

Total income for the 2023/24 financial year was £17.3m. This was an increase of £1.4m or 9% from the previous financial year meaning our average income over five years increased from £10.6m in June 2023 to £13.0m in June 2024. As well as our work in Ukraine continuing to dominate our activity this year, we were also successful in securing a government contract to deliver employment and English language support to Ukrainian refugees in the UK. This accounts for £6.8m of our £17.3m total for the 2023/24 financial year.

The total expenditure for 2023/24 was £21.3m which was an increase of £5.1m or 31% from the 2022/23 figure of £16.2m. This includes spending down £4.0m of restricted reserves in line with expectations. The level of grants awarded to our partners and direct programme costs of £18.1m in 2023/24 shows an increase of £4.5m from last year with £5.8m spent in Ukraine and neighbouring countries due to the ongoing conflict and £6.9m spent on our STEP Ukraine programme for supporting Ukrainian refugees in the UK. This UK programme continues until March 2025. We have carried forward £0.8m from our Ukraine emergency funds and anticipate this will be spent by December 2024 although our total Ukraine expenditure (funded from general and restricted reserves) is expected to be £4.1m.

Income

We secured income of £17.3m in 2023/24 which was an increase of £1.4m compared to 2022/23. We were successful in securing funding from the Ministry of Housing, Communities & Local Government for our STEP Ukraine programme providing English language

and specialist employment support to Ukrainian refugees in the UK. Income for this programme was £6.8m (including accrued income of £1.4m) until the end of June 2024 and the programme will run until March 2025. Following a very successful Annual Dinner in February 2023 we raised just over £1.6m and we received significant legacy income in 2023/24 of £1.4m which greatly exceeded expectations. As World Jewish Relief’s US entity continues to grow, we are pleased that they were able to provide grant funding to World Jewish Relief of £0.7m which is an increase of £0.3m from the previous year. Although the needs in Ukraine are as high as ever, we have only been able to secure additional emergency appeal funding of £0.3m in 2023/24 compared to £4.9m in 2022/23.

Major giving income reduced by £2.3m as we received significant one-off grants of £3.3m in 2022/23, although we were able to fundraise for an additional £1m from existing and new major donors and charitable foundations. Emergency appeal income reduced from £1.7m in 2022/23 to £0.5m in 2023/24 due to a lower number of emergency appeals. This included £0.3m for our response to the Morocco earthquake and £0.2m from the START Network to respond to smaller, below the radar emergencies, in Colombia and Haiti. Income from individual giving this year was £1.1m due to successes with our Winter Campaign, Rosh Hashanah and Pesach appeals.

Our UK Programmes supporting refugees with English language and employment support received funding of £0.5m from the Asylum, Migration and Integration Fund, £0.4m from the International Rescue Committee working in the South West of England and £0.3m from

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Financial Review

Bridges working in the North East of England. We also received £0.1m from the Big Lottery Fund for our work with women refugees in Yorkshire and the Midlands.

Expenditure

Overall expenditure increased by £5.1m from £16.2m in 2022/23 to £21.3m in 2023/24. Charitable expenditure was £19.1m and represented 89% of total expenditure. The breakdown of charitable expenditure is £9.8m on grants, £8.3m on direct costs and £1m on support costs.

Of the £9.8m grant expenditure, £3.4m related to older people programmes in eastern Europe, £3.7m was spent on our Livelihoods programmes in eastern Europe and Africa, £1.1m on our language and employment programmes for refugees in the UK, £1.3m was spent on humanitarian programmes and £0.2m was spent on small strategic investments. Our direct programme costs of £8.3m is an increase of £6.7m from the previous year. £3.5m of this expenditure was due to employing an additional 150 staff in October 2023 and £3.1m related to expenditure with our partners for the successful delivery of our STEP Ukraine programme.

Expenditure on raising funds (fundraising, communications and marketing) increased from £2.1m in 2022/23 to £2.2m in 2023/24. This increase was due to the increase in headcount and hours for staff across the Fundraising and Marketing & Communications departments. £1.8m was direct costs and £0.4m related to support costs.

Staff costs were £6.3m in 2023/24 which was an increase of £3.9m from the previous year due to a significant increase in headcount for the delivery of our STEP Ukraine programme. As such staff costs represented 30% of total expenditure which was a 15% increase from last year.

Financial Position

In 2023/24 the overall position was a deficit of £4.0m, which was lower than expected due to a high level of legacy income. Total reserves decreased from £13.6m on 30 June 2023 to £9.6m on 30 June 2024. Restricted reserves reduced by £4.2m as we spent down the majority of our Ukraine Emergency funds. At the end of the financial year we held £1.3m in restricted reserves, £5.4m in general reserves and £2.9m in designated reserves. General reserves increased by £0.2m which was higher than expected due to significant unbudgeted income in Legacies (£0.8m).

Going Concern

Income grew again in 2023/24 and exceeded our expectations and with over 12,000 active donors we are confident we will hit our income target in the year ahead. Our areas of focus will continue to be supporting the most vulnerable in Ukraine and assisting refugees in the UK to gain employment. We are closely monitoring the situation in Israel and considering how we may be able to support unmet needs.

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Financial Review

We have identified £1.7m of designated reserves to ensure programme commitments can be made if we experience a significant shortfall in income. We also have £5.4m in free reserves which would help fund both programme and overhead costs if the need arose.

The Next Year section above highlights the investment and the opportunities that the organisation is working towards to further strengthen our position in the year ahead. This will help ensure World Jewish Relief remains relevant, is able to maximise support for our participants and can secure the level of funding that this support requires.

Reserves Policy

World Jewish Relief had combined funds of £9.6m on 30 June 2024 (2023: £13.6m) comprising general funds of £5.4m, designated funds of £2.9m and restricted funds of £1.3m.

The Council considers that free reserves should be held at a minimum level to cover the closedown costs of the organisation in the event that the charity is no longer financially viable. This includes the cost of staff redundancies and 3 months’ worth of programme and office running costs, and at 30 June 2024 is estimated to be £1.6m. The charity ended the year with free reserves (general funds) of £5.4m which is above the level required. We have budgeted to spend these surplus funds in 2024/25. The Council is satisfied with the level of free reserves.

Designated funds are those unrestricted funds that have been allocated by the trustees for particular purposes and totalled £2.9m on 30 June 2024.

The designated funds comprise:

Restricted funds, which fall outside the definition of free reserves, have specific use conditions and are used to fund projects and programmes. The balance at the end of June 2024 was £ £1.3m, of which, £0.8m or 61%, was restricted to funding programmes in support of the Ukraine crisis.

Grant Making Policy

The majority of World Jewish Relief’s charitable work is carried out by making grants to partner organisations. Grants are traditionally made on an

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Financial Review

annual basis and in line with specific project criteria. Project proposals are subject to a rigorous approval process before individual grants are agreed and contractual agreements are drawn up. These are reviewed in detail and approved by World Jewish Relief’s Allocations Committee. The Finance, Audit & Risk Management Committee then approves the grant expenditure in the context of the annual budget setting process. The budget and individual grants are formally approved by the Council.

Grant agreements are signed by all partners. These detail the outputs and outcomes expected by World Jewish Relief, the reporting requirements and a schedule of expected payments. Payments to partners are only authorised once satisfactory reports have been received. World Jewish Relief staff monitor and evaluate progress throughout the grant period by visiting partners and participants, reviewing assessments against agreed objectives and commissioning evaluations carried out by third parties.

Investment Policy

Following a review of the investment fund manager and the criteria for investments, Council approved transferring World Jewish Relief’s investments into an ethical investment portfolio in June 2022 which better aligned with our values. Council considers that a total return approach to investments is still appropriate. The portfolio is managed by our investment managers who diversify the holding by asset class and security. The Investment Committee monitors the performance of the fund and makes recommendations directly to Council, informed by liquidity requirements as advised by the Finance, Audit & Risk Management Committee.

Investment Performance

World Jewish Relief’s investments are held in a pooled ethical investment fund and throughout the year the portfolio increased in value by 0.2% resulting in a small gain of £2k. The return for the first 9 months of the financial year was disappointing but performance has improved since March 2024 and Investment Committee have increased their level of scrutiny over performance.

The Investment Committee meet regularly to review and challenge the performance of the fund to ensure they are satisfied with the portfolio. This includes comparing performance against similar funds. The Investment Committee has regular contact with the Investment Fund Manager to ensure they understand the reasons that underpin performance trends. In June 2024 we withdrew £1.8m from the portfolio to manage our cash flow projections for the year ahead.

Remuneration Policy

The Council delegates responsibility to a Remunerations Committee to review the pay of key management personnel on an annual basis. Key management personnel include trustees (who are not remunerated for their role) and the Senior Leadership Team.

The annual salary review takes into account the funding available based on the financial performance of World Jewish Relief, changes in the relevant pay markets and the contribution of individuals.

The Council is confident that the pay levels set for its key management personnel ensure World Jewish Relief is able to recruit and retain a strong leadership team that represents good value for money.

Investments are normally denominated in sterling, though non-sterling investments can be considered to enhance portfolio return or improve diversification.

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Structure, Governance and Management

Constitution

On 25th January 2019, the trustees passed a special resolution to amend the Memorandum and Articles of Association, originally written in 1984. The language in the new constitution was modernised and the objects updated to reflect the current activities of the charity. The Memorandum and Articles of Association can be found at Companies House and on the Charity Commission website. World Jewish Relief is incorporated in the United Kingdom.

World Jewish Relief’s Objects

The charity’s objects are defined in its Memorandum and Articles of Association as “the relief of poverty, hardship, sickness and distress, which, while supporting Jewish people and Jewish communities, will also include providing such relief in any part of the world in such manner and on such terms and conditions (if any) as may be thought fit.”

Public Benefit Statement

World Jewish Relief’s Council has given regard to the legislative and regulatory requirements issued by the Charity Commission for disclosing how its charitable objectives have provided benefit to the public. The Council has complied with the duty set out in Section 4 of the Charities Act 2011 and clarified how the organisation’s work seeks to focus on three charitable purposes as specified in the Act. These are “the prevention or relief of poverty; the advancement of health or the saving of lives; and the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or another disadvantage”. Through the provision of grants to 100 partner agencies working in 21 countries on 125 projects and supporting 139,035 participants, World Jewish Relief works to deliver long term development benefits and humanitarian assistance. These activities further World Jewish Relief’s charitable purposes for the public benefit.

Council of Management

The governing body of the charity is the Council of Management (Council) which meets at least four times a year and must consist of at least five members. Members of Council are recruited based on their ability to apply their skills and expertise to the varied activities of the charity as and when required. Prospective members, with appropriate skills, are invited to attend two Council

meetings and, provided they remain interested and a majority of Council members agree, their appointment is ratified at the next Council meeting. Council members are appointed for two consecutive three-year terms. A further period of three plus three years is possible following a one-year break.

On appointment, new members receive an information pack and an induction which includes information on World Jewish Relief’s governance structure, charitable activities, finances, fundraising and staffing. Trustees are encouraged to visit international projects. Members of Council are also directors of the company and trustees of the charity. No Council member has a beneficial interest in the company.

The Council bears responsibility for strategic planning, policy and direction. Implementation is delegated to the Chief Executive, who is answerable to the Council, and his Senior Leadership Team. The other members of the Senior Leadership Team, reporting to the Chief Executive, are the Director of Philanthropy, Director of Finance and Resources, Director of International Programmes and Partnerships, Director of UK Programmes, Director of Communications and Marketing and the Director of People. The Council delegates the detailed review of certain issues to specific committees, namely the Finance, Audit & Risk Management, Allocations, Investment and Nominations Committees. Committees are chaired by, and primarily composed of, members of the Council, supported by co-opted members.

Grants made to partners are determined by the Allocations Committee, subject to ratification by the Council. Detailed applications are received from many organisations and are fully discussed and considered by the Allocations Committee. On approval, grant agreements are formalised, subject to satisfactory responses to questions and adequate financial and narrative reporting.

The Finance, Audit & Risk Management Committee takes delegated responsibility on behalf of the Council to review all financial aspects of the charity’s activities including its strategic and operational plans, so as to ensure short and long term viability. The Committee also ensures there is an effective external audit function and reviews the procedures in place to evaluate the adequacy

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Structure, Governance and Management

of partners’ financial controls. The Committee oversees all systems, controls and processes that may have an impact on the charity’s ability to meet its aims. The Committee reviews risk analysis, the risk management process and compliance with relevant law, regulations, obligations and best practice.

The role of the Investment Committee is to research and make recommendations to the council on suitable investments for excess funds, and the appropriate timing for acquisition and disposal. The Investment Committee monitors the performance of World Jewish Relief’s Investment portfolio and receives regular reports from the third-party fund managers.

The Nominations Committee ensures that the structure, composition, recruitment, tenure and succession of World Jewish Relief’s Council and its committees is appropriate and effective.

Auditor

The trustees propose that Buzzacott LLP is reappointed as auditor of the charitable company for the forthcoming year at the Council meeting in October 2023.

Statement of the Council of Management’s Responsibilities for the Financial Statements

The members of the Council of Management, who are also the directors of Central British Fund for World Jewish Relief for the purpose of company law, are responsible for preparing the Council of Management’s Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Council of Management to prepare accounts for each financial year. Under company law, the Council of Management must not approve the financial statements unless it is satisfied that they give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charitable company for that year. In preparing these financial statements, the Council of Management is required to:

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;

The Council of Management is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions.

Disclosure of Information to the Auditor

Each of the directors, who held office at the date of approval of this Council of Management Report, has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Approved by the Council of Management on 21st November 2024 and signed on its behalf by:

Maurice Helfgott Jeremy Newman Chair Treasurer

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Accounts

Auditor’s Report

Independent auditor’s report to the members of Central British Fund for World Jewish Relief

Conclusions relating to going concern

Opinion

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

We have audited the financial statements of Central British Fund for World Jewish Relief (the ‘charitable company’) for the year ended 30 June 2024 which comprise the statement of financial activities, the balance sheet, and statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

In our opinion, the financial statements:

Other information

The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report and financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Auditor’s Report

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report including the strategic report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Council of Management’s responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from

material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of

non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

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Auditor’s Report

procedures which included, but were not limited to:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Catherine Biscoe (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 27 November 2024

44 | ANNUAL REPORT & ACCOUNTS 2023/2024

Statement of financial activities and income & expenditure account for the year ended 30 June 2024

----- Start of picture text -----
Unrestricted Restricted
funds funds Total 2024
Notes £ £ £
Income from
Donations and Legacies 2a 5,474,722 4,512,920 9,987,642
Charitable Activities 2b 6,803,715 364,514 7,168,229
Investments 2c 104,551 85,153 189,704
Total income 12,382,988 4,962,587 17,345,575
Expenditure 3
Expenditure on raising funds 1,981,566 274,877 2,256,443
Expenditure on charitable activities 10,179,567 8,871,485 19,051,052
Total expenditure 12,161,133 9,146,362 21,307,495
Net gains on investments 5 8,832 65 8,897
Net income (expenditure) 230,687 (4,183,710) (3,953,023)
Transfers between funds 13 - - -
Net movement in funds 230,687 (4,183,710) (3,953,023)
Fund balances at 1 July 2023 8,015,407 5,547,593 13,63,000
Fund balances at 30 June 2024 8,246,094 1,363,883 9,609,977
All of the above results are derived from continuing activities. The
charity has no gains and losses other than those shown above.
Unrestricted Restricted
funds funds Total 2023
Notes £ £ £
Income from
Donations and legacies 2a 5,424,882 10,397,354 15,822,236
Investments 2c 35,682 61,134 96,816
Total income 5,460,564 10,458,488 15,919,052
Expenditure 3
Expenditure on raising funds 1,552,682 592,232 2,144,914
Expenditure on charitable activities 2,095,583 11,990,048 14,085,631
Total expenditure 3,648,265 12,582,280 16,230,545
Net gains on investments 5 (93,992) (51,881) (145,873)
Net income (expenditure) 1,718,307 (2,175,673) (457,366)
Transfers between funds 14 - - -
Net movement in funds 1,718,307 (2,175,673) (457,366)
Fund balances at 1 July 2022 6,297,100 7,723,266 14,020,366
Fund balances at 30 June 2023 8,015,407 5,547,593 13,563,000
----- End of picture text -----

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----- Start of picture text -----
Balance Sheet
as at 30 June 2024
Company number: 01874886
2024 2023
Notes £ £
Fixed Assets
Intangible assets 6 69,522 40,840
Tangible assets 6 1,091,152 1,100,405
Investments 7 2,014,743 3,812,699
3,175,417 4,953,944
Current Assets
Debtors 8 3,079,415 728,061
Cash at bank and in hand 4,616,322 8,515,624
7,695,737 9,243,685
Creditors: amounts falling due within one year 9 (1,261,177) (634,629)
Net current assets 6,434,560 8,609,056
Total net assets 9,609,977 13,563,000
The funds of the charity
Restricted funds 10 1,363,883 5,547,593
Designated funds 11 2,862,638 2,826,433
General unrestricted funds
5,383,456 5,188,974
Total funds 9,609,977 13,563,000
----- End of picture text -----

The accounts were approved by the Council of Management on 21st November 2024 and signed on its behalf by:

Maurice Helfgott Chair

Jeremy Newman Treasurer

46 | ANNUAL REPORT & ACCOUNTS 2023/2024

Cashflow Statement for the year ended 30 June 2024

----- Start of picture text -----
2024 2023
£ £
Cash flows from operating activities:
Net deficit for the year (as per the statement of financial activities) (3,953,023) (457,366)
Investment income (189,704) (96,816)
Depreciation of tangible fixed assets 21,582 17,015
Amortisation of intangible assets 19,828 9,680
-
Loss on disposal of intangible asset 5,640
(Increase) / decrease in debtors (2,351,354) 100,504
Increase in creditors 626,548 81,703
(Gains) / losses on investments (8,897) 145,873
Net cash (used in) operating activities (5,829,380) (199,407)
Cash flows from investing activities:
Investment income 189,704 96,816
Exchange rate variances 6,853 (19,621)
Payments to acquire tangible fixed assets (12,329) (21,626)
Payments to acquire intangible fixed assets (54,150) (38,400)
- (1,001,635)
Payment to acquire investments
Proceeds from sale of investments 1,800,000 368
Net cash provided by (used in) investing activities 1,930,078 (984,098)
Change in cash and cash equivalents in the year (3,899,302) (1,183,505)
Cash and cash equivalents at the beginning of the year 8,515,624 9,699,129
Cash and cash equivalents at the end of the year 4,616,322 8,515,624
Analysis of cash and cash equivalents
Cash in hand 4,616,322 8,515,624
Total cash and cash equivalents 4,616,322 8,515,624
----- End of picture text -----

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Accounting policies

1.1 Basis of preparation

These accounts have been prepared for the year to 30 June 2024.

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

assets held by the charity is the performance of the fundraising activities. With strong income performance this year Trustees are confident that the overall income targets will be met for 2024/25, although the mix may differ from budget. The charity will monitor income closely and will only commit expenditure that it can afford to do so. For more information on this please see the risk management and reserves policy sections of the Council of Management’s report.”

The accounts have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

1.2 Basis of consolidation

The Charity does not prepare group accounts. World Jewish Relief has a trading subsidiary that is not consolidated because it is dormant.

1.3 Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect of a period of one year from the date of approval of these accounts.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. Due to the budgeted cash and reserves position of the charity at 30th June 2024 the trustees are of the opinion that World Jewish Relief will have sufficient resources to meet its liabilities as they fall due. The most significant areas of judgement that affect items in the accounts are detailed in 1.4 below. With regard to the next accounting period, the year ending 30 June 2025, the most significant area that may affect the value of the

1.4 Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees and management to make significant judgements and estimates.

The items in the accounts where these judgements and estimates have been made include:

1.5 Income recognition

Income including donations, gifts and grants that provide core funding or are of a general nature are recognised where there is entitlement, receipt is probable and the amount can be measured with sufficient reliability. Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance-related grants which have conditions that specify the provision of particular goods or services to be provided by the charity.

For such contracts and grants, income entitlement is considered to be conditional upon delivery of the specified level of service. Income is therefore recognised to the extent the charity has delivered the service or activity. Where income is received in advance of meeting any performance-related conditions, the income is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

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Accounting policies

Legacies are included in the statement of financial activities when there has been a grant of probate, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Gift Aid has been accrued where the donation has been received. Interest income on current bank accounts is recognised on receipt. Interest income on term deposits that span more than one financial year is accrued on a pro-rata basis. Income from share portfolios that is not paid out but is reinvested in the portfolio, is accrued on a monthly basis.

1.6 Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure includes any attributable VAT which cannot be recovered. All expenditure is accounted for on an accruals basis.

1.7 Expenditure allocation

Expenditure has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on raising funds includes both direct and apportioned costs attributable to the fundraising activities of the charity.

Expenditure on charitable activities comprises direct expenditure on grant making and delivery of projects as well as the salaries of staff involved in these programmes.

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of IT, finance, HR and office facilities. Support costs are allocated between these categories on a basis consistent with the use of resources. Support costs include governance costs.

Governance costs are associated with the governance arrangements of the charity which relate to the general running of the charity as opposed to the costs associated with fundraising or charitable activities. Included within this category are costs associated with the strategic, as opposed to the day-to-day, management of the charity’s activities, and the costs of meeting statutory obligations, for example the audit fee.

1.8 Tangible fixed assets and intangible assets

Depreciation of tangible fixed assets is provided at the following annual rates to write off the cost, less the estimated residual value, of the asset over its useful economic life.

----- Start of picture text -----
||| |---|---| |Freehold land|not depreciated| |Freehold buildings|2% straight line| |Computer equipment 33% straight line| |Fixtures & fittings|25% straight line|

----- End of picture text -----

Assets purchased directly, or through implementing partners, for the purpose of relief work are written off to the Statement of Financial Activities in the year of expenditure as part of charitable expenditure. Improvements to freehold buildings occupied and used by the charity for charitable purposes are depreciated. Intangible assets represent the cost of externally purchased software where there is a future economic benefit.

Amortisation of intangible assets is provided at the following annual rates to write off the cost, less the estimated residual value, of the asset over its useful economic life.

Computer software 33% straight line

WWW.WORLDJEWISHRELIEF.ORG | 49

Accounting policies

Tangible fixed assets and intangible assets costing more than £1,000 are capitalised.

1.9 Investments

Other fixed asset investments are shown at their market values at the year end. Unrealised gains and losses are taken to the Statement of Financial Activities on the revaluation of investments for accounting purposes. Realised gains and losses are included in the Statement of Financial Activities in the year of disposal of the investment.

and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

1.13 Pensions

The pension costs charged in the accounts represent the contributions payable by the charity during the year into both a defined contribution group personal pension scheme and individual personal pension schemes on behalf of certain members of staff and are accounted for in accordance with FRS 102.

1.10 Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

1.14 Foreign currency translation

Transactions denominated in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are taken to the Statement of Financial Activities.

1.11 Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

1.12 Creditors

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors

1.15 Accumulated Funds

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in note 10.

Designated funds comprise funds which have been set aside at the discretion of the Council of Management for specific purposes and uses of the designated funds are set out in note 11. General unrestricted funds are available for use at the discretion of the Council of Management in furtherance of the objects of the charity

50 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

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2a Donations and Legacies Unrestricted Funds Restricted Funds Total 2024
£ £ £
Donations and Grants 4,104,759 4,449,700 8,554,459
Legacies 1,369,963 63,220 1,433,183
5,474,722 4,512,920 9,987,642
2a Donations and Legacies Unrestricted Funds Restricted Funds Total 2023
£ £ £
Donations and Grants 4,130,074 10,285,345 14,415,419
Legacies 1,294,808 112,009 1,406,817
5,424,882 10,397,354 15,822,236
2b Income from Charitable Unrestricted Funds Restricted Funds Total 2024
Activities
£ £ £
UK Government 6,803,715 - 6,803,715
Charitable Organisations - 364,514 364,514
6,803,715 364,514 7,168,229
2b Income from Charitable Unrestricted Funds Restricted Funds Total 2023
Activities
£ £ £
UK Government - - -
Charitable Organisations - - -
- - -
----- End of picture text -----

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Notes

----- Start of picture text -----
2c Income from Unrestricted Funds Restricted Funds Total 2024
investments
£ £ £
Interest from bank accounts 104,551 85,153 189,704
104,551 85,153 189,704
2c Income from Unrestricted Funds Restricted Funds Total 2023
investments
£ £ £
Interest from bank accounts 35,682 61,134 96,816
35,682 61,134 96,816
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52 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
3 Expenditure Grants awarded Direct Support Total 2024
costs costs
£ £ £ £
Expenditure on raising funds
-
Fundraising and publicity costs 1,824,396 432,047 2,256,443
Restricted - 222,246 52,631 274,877
Unrestricted - 1,602,150 379,416 1,981,566
-
Total expenditure on raising funds 1,824,396 432,047 2,256,443
Charitable activities
Grants to partners 3b 9,767,747 8,297,721 985,584 19,051,052
Restricted 7,247,280 1,451,767 172,438 8,871,485
Unrestricted 2,520,467 6,845,954 813,146 10,179,567
Total charitable activities 3b 9,767,747 8,297,721 985,584 19,051,052
Total expenditure 9,767,747 10,122,117 1,417,631 21,307,495
3 Expenditure Grants awarded Direct Support Total 2023
costs costs
£ £ £ £
Expenditure on raising funds
-
Fundraising and publicity costs 1,613,563 531,351 2,144,914
-
Restricted 445,521 146,711 592,232
-
1,168,042 384,640 1,552,682
Unrestricted
-
Total expenditure on raising fund 1,613,563 531,351 2,144,914
Charitable activities
Grants to partners 3b 12,003,917 1,589,923 491,791 14,085,631
Restricted 10,297,629 1,292,596 399,823 11,990,048
Unrestricted 1,706,288 297,327 91,968 2,095,583
Total charitable activities 3b 12,003,917 1,589,923 491,791 14,085,631
Total expenditure 12,003,917 3,203,486 1,023,142 16,230,545
----- End of picture text -----

WWW.WORLDJEWISHRELIEF.ORG | 53

----- Start of picture text -----
Notes
3a Support costs Raising Funds Charitable activities Total 2024
£ £ £
Governance 11,966 73,150 85,116
Finance 181,936 441,298 623,234
Information Technology 119,824 290,641 410,465
Human Resources 73,390 71,512 144,902
Office facilities 44,931 108,983 153,914
432,047 985,584 1,417,631
3a Support costs Raising Funds Charitable activities Total 2023
£ £ £
Governance 26,609 41,067 67,676
Finance 286,952 265,292 552,244
Information Technology 82,068 75,874 157,942
Human Resources 47,245 27,760 75,005
Office facilities 88,477 81,798 170,275
531,351 491,791 1,023,142
Included within Governance costs is the Auditor’s remuneration for statutory audit services of £22,680 (2022/23: £19,800).
3b Grants Awarded 2024 2023
£ £
International Programmes
Older people
Home Repairs 938,659 932,641
Active Ageing and Staying Connected 850,218 657,005
Material Support and Homecare 725,000 1,000,000
Ukraine War Response 801,462 1,736,948
Supporting People with Disabilities 85,427 78,804
Total older people 3,400,766 4,405,398
Securing sustainable livelihoods
Back To Work 1,630,658 2,966,150
Building Stronger Families 235,130 102,396
Back to Childhood 513,100 44,990
Boost Ukraine 1,156,000 1,152,074
TransFARMing Africa 177,896 207,482
Total sustainable livelihoods 3,712,784 4,473,092
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54 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
3b Grants awarded continued 2024 2023
£ £
Humanitarian Response to
International Disasters
Emergency Response
-
Afghan Refugee Appeal 83,408
Ethiopia Emergency 65,000 57,200
-
Covid-19 Response 11,610
Disaster Fund / Disaster 135,000 318,253
Preparedness Initiative
-
Haiti Earthquake Appeal 84,580
-
Israel War Response 278,600
-
Morocco Earthquake 139,366
-
Pakistan Floods Appeal 190,711
Rohingya Support 25,000 25,000
Turkey / Syria Earthquake 216,500 460,000
-
Colombia Programme 43,000
START Fund Initiatives 171,147 375,253
Ukraine Emergency 71,026 264,888
Uyghur Community in Turkey 20,000 20,276
-
Climate Action Programmes 214,995
Total humanitarian response 1,336,634 1,934,179
Total International Programmes 8,450,184 10,812,669
UK Programmes
UK Refugee Employment 1,121,412 1,052,095
Total UK Programmes 1,121,412 1,052,095
Other programmes
Community 54,230 53,380
Other programme costs 141,921 85,773
Total other programmes 196,151 139,153
Total grants to partners 9,767,747 12,003,917
----- End of picture text -----

WWW.WORLDJEWISHRELIEF.ORG | 55

Notes

----- Start of picture text -----
3c Grant funding 2024 2023
£ £
Total value of grants awarded in excess of £200,000 5,830,303 7,731,287
Other grants 3,937,444 4,272,630
Total grants payable to institutions 9,767,747 12,003,917
Grants awarded in excess of £200,000 Geographic Total 2024
Region £
Name of Institution
American Jewish Joint Distribution Committee Eastern Europe & 765,000
Morocco
Fund "Professional Development of Kryvyi Rih / Dnipro" Ukraine 607,386
CF "Be Successful" Ukraine 529,500
Dreamland Ukraine 492,000
Ukrainian Professional Development Ukraine 468,000
Transformations Platform Ukraine 400,742
Kharkiv Regional Charitable Jewish Fund “Hesed Shaare Tikvah” Ukraine 343,481
CF "Blagorob" Ukraine 324,000
Bradford Base Social Enterprise United Kingdom 288,517
"Save Ukraine" Ukraine 262,893
Hesed Shaare Tzion Ukraine 246,328
International Blue Crescent (IBC) Turkey 236,500
Fund Vilni in Zaporizhia Ukraine 231,600
Refugee Council United Kingdom 222,054
Israel Trauma Coalition Israel 208,600
ICTPD Moldova Moldova 203,702
Total 5,830,303
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56 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
Grants awarded in excess of £200,000 Geographic Region Total 2023
Name of Institution £
American Jewish Joint Distribution Committee Eastern Europe 1,050,000
Fund "Professional Development of Kryvyi Rih / Dnipro" Ukraine 946,947
CF "Blagorob" Ukraine 775,350
International Blue Crescent (IBC) Turkey 754,395
All-Ukrainian Charitable Organisation: 2U “Zarady Tebe” Ukraine 650,000
Dreamland Ukraine 620,000
"Save Ukraine" Ukraine 420,282
Transformations Platform Ukraine 380,233
TLU "Turbota Pro Litnih" Ukraine 359,000
Fund "Professional Development of Kharkiv" Ukraine 304,600
Kharkiv Regional Charitable Jewish Fund “Hesed Shaare Tikvah” Ukraine 284,871
Bradford Base Social Enterprise (STEP projects) United Kingdom 283,554
Hesed Haim in Sumy Ukraine 265,106
Fund Vilni in Zaporizhia Ukraine 226,606
Jewish Community Centre in Krakow Poland 208,063
ICTPD Moldova Moldova 202,280
Total 7,731,287
----- End of picture text -----

WWW.WORLDJEWISHRELIEF.ORG | 57

Notes

----- Start of picture text -----
4 Staff Costs 2024 2023
Number Number
The average number of employees
during the year was:
Administration 12 11
Communications 5 5
Fundraising 10 8
International Programmes 11 11
UK Programmes 112 14
Total 150 49
The headcount of 150 staff (2022/23: 49 staff) equated to 146.8 full-time equivalents (2022/23: 45.2) of which
95.8 full-time equivalents (2022/23: 0) were employed on fixed term contracts to deliver our government funded
STEP programme to Ukrainian refugees.
Employment costs 2024 2023
£ £
Wages and salaries 5,108,639 2,048,256
Social security costs 516,919 220,516
Pension costs 236,255 138,883
Total staff costs 5,861,813 2,407,655
-
Temporary staff and secondments 430,665
Total 6,292,478 2,407,655
Direct staff costs 5,747,645 1,980,910
Support staff costs 544,832 426,745
----- End of picture text -----

4 Staf Costs
The average number of employees
during the year was:
Administration
Communications
Fundraising
International Programmes
UK Programmes		 2024
Number
12
5
10
11
112		 2023
Number
11
5
8
11
14
Total 150 49
The headcount of 150 staf (2022/23: 49 staf) equated to 146.8 full-time equivalents (2022/23: 45.2) of which
95.8 full-time equivalents (2022/23: 0) were employed on fxed term contracts to deliver our government funded
STEP programme to Ukrainian refugees.
Employment costs 2024 2023
£ £
Wages and salaries
Social security costs
Pension costs
Total staf costs
Temporary staf and secondments		 5,108,639
516,919
236,255
5,861,813
430,665		 2,048,256
220,516
138,883
2,407,655
-
Total 6,292,478 2,407,655
Direct staf costs
Support staf costs		 5,747,645
544,832		 1,980,910
426,745
Total 6,292,478 2,407,655
In 2023/24 there were redundancy costs of £1,115. (2022/23: £0) The company contributes to individual pension schemes for all participating eligible
staf. The total pension contributions charged to the Statement of Financial Activities amounted to £236,255 (2022/23: £138,883).
The number of employees whose annual
emoluments were £60,000 or more were:		 2024 2023
Number Number
£60,000-£69,999 1 3
£70,000-£79,999 4 1
£80,000-£89,999 1 1
£90,000-£99,999 - 1
£100,000-£109,999 1 -
£120,000-£129,999 - 1
£130,000-£139,999 1 -

Total remuneration, benefits and pensions for key management personnel was £660,852 (2022/23: £536,933) for 6.2 full-time equivalents (2022/23: 4.7 full-time equivalents). Key management personnel are trustees, who are all unremunerated, and members of the Senior Leadership Team, whose remuneration details are above, and all of whom are listed on page 69 of the accounts.

58 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
5 Realised and Unrealised gains and losses 2024 2023
£ £
Net gain (loss) on investments 2,044 (126,252)
Foreign exchange gain / (loss) 6,853 (19,621)
8,897 (145,873)
6 Tangible & Freehold Computer Fixtures & Total Total
Intangible assets property equipment Fittings Tangible Intangible
Fixed Assets Assets
£ £ £ £ £
Cost
At 1 July 2023 1,199,662 60,345 39,409 1,299,416 125,433
Additions - 8,657 3,672 12,329 54,150
- - - -
Disposals (87,034)
At 30 June 2024 1,199,662 69,002 43,081 1,311,745 92,549
Depreciation
At 1 July 2023 123,708 39,180 36,123 199,011 84,593
Charge for the year 7,196 12,538 1,848 21,582 19,828
Disposalsposals (81,394)
At 30 June 2024 130,904 51,718 37,971 220,593 23,027
Net book value
At 30 June 2023 1,068,758 17,284 5,110 1,091,152 69,522
At 30 June 2024 1,075,954 21,165 3,286 1,100,405 40,840
----- End of picture text -----

WWW.WORLDJEWISHRELIEF.ORG | 59

Notes

----- Start of picture text -----
7 Fixed asset investments at market value 2024 2023
£ £
Value at start of year 3,812,699 2,937,684
Disposal proceeds (1,800,000) (368)
Additions at cost - 1,001,635
Net investment gains / (losses) 2,044 (126,252)
Total 2,014,743 3,812,699
Historical cost:
Value at end of year 2,212,364 4,078,616
The following investments are considered material: 2024 2023
£ £
Charity Assets Trust Account 2,014,743 3,812,699
----- End of picture text -----

Since June 2022 all of World Jewish Relief’s investments are held in a pooled investment fund. In June 2024 we transferred £1.8m from our investment portfolio to manage cashflow in line with expectations.

The charity holds 20,000 Ordinary shares of £1 each in World Jewish Relief (Trading) Limited, which represents 100% of the authorised, allotted, fully paid called up share capital. World Jewish Relief (Trading) Limited was formed to carry on any trading activities on behalf of and to promote, support, aid and assist the Central British Fund for World Jewish Relief. The subsidiary company remains dormant. The trustees reduced the value of the charity’s investment to £nil during 2004 to reflect the balance sheet value of the subsidiary company.

----- Start of picture text -----
8 Debtors 2024 2023
£ £
Accrued Income 2,911,343 539,630
Gift Aid recoverable 51,080 80,452
Other debtors 33,231 26,951
Prepayments 83,761 81,028
3,079,415 728,061
Included in accrued income is £1,359,000 for our government funded STEP programme delivering employment and English language support to
Ukrainian refugees (2022/23: £0) and £1,108,000 for legacies that we were entititled to but had not received (2022/23: £26,000).
9 Creditors amounts falling due within one year 2024 2023
£ £
Trade creditors 39,910 90,426
Other taxation and social security costs 167,445 73,316
Other creditors 18,465 7,748
Accruals - grants payable 814,621 408,158
Accruals - other 220,736 54,981
1,261,177 634,629
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60 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
Gains /
Balance (Losses) Balance
10 Restricted 1 July on invest- 30 June
Funds 2023 Income Expenditure ments Transfers 2024
£ £ £ £ £ £
Meeting immediate needs
of the most vulnerable
Ukraine 10.1 4,514,420 343,196 (4,000,139) - (28,377) 829,100
Emergency Fund
Morley Lawson 10.2 260,045 - (29,447) 65 - 230,663
Fund
The Ansel Harris 10.3 19,292 - (15,069) - - 4,223
Memorial Fund
Active Ageing & 10.4 2,160 546,524 (548,684) - - -
Homecare
Zambian Elderly 10.5 6,759 - - - - 6,759
Welfare
Home Repairs 10.6 - 329,678 (329,678) - - -
Connections 10.7 63,106 6,685 (28,769) - - 41,022
(student stipends)
Supporting sustainable
livelihoods
Back to Work, 10.8 - 1,053,615 (1,053,615) - - -
Eastern Europe
Building Stronger 10.9 - 237,746 (237,746) - - -
Families, Eastern
Europe
Back to Childhood, 10.10 - 39,399 (39,399) - - -
Eastern Europe
TransFARMing 10.11 - 155,104 (154,825) - - 279
Africa
Notes
----- End of picture text -----

WWW.WORLDJEWISHRELIEF.ORG | 61

Notes

----- Start of picture text -----
10 Restricted Balance Income Expenditure Gains / Transfers Balance
Funds continued 1 July (Losses) 30 June
2023 on invest- 2024
ments
Refugee Resettlement £ £ £ £ £ £
in the UK
STEP 10.12 452,378 987,639 (1,369,252) - 28,377 99,142
STEP Forward 10.13 - 179,701 (179,701) - - -
Refugee 10.14 - 364,514 (324,516) - - 39,998
Employabilty
Programme (REP)
Responding to international disasters
Disaster Funds 10.15 - 70,904 (70,904) - - -
Ethiopia Emergency 10.16 - 10,000 (10,000) - - -
Turkey / Syria 10.17 229,433 11,823 (241,256) - - -
Earthquake
Morocco Earthquake 10.18 - 273,593 (170,753) - - 102,840
Israel War Response 10.19 - 93,394 (93,394) - - -
Response in Gaza 10.20 - 10,600 (743) - - 9,857
START Fund 10.21 - 215,573 (215,573) - - -
Initiatives
Climate Resilience 10.22 - 32,899 (32,899) - - -
Programmes
5,547,593 4,962,587 (9,146,362) 65 - 1,363,883
Notes Balance Income Expenditure Gains / Transfers Balance
1 July (Losses) 30 June
2022 on invest- 2023
10 Restricted Funds ments
£ £ £ £ £ £
Meeting immediate needs
of the most vulnerable
- - - -
OSHA Fund 282,884 (282,884)
Morley Lawson Fund 292,165 - (29,339) (2,781) - 260,045
The Ansel Harris 31,067 - (11,775) - - 19,292
Memorial Fund
Active Ageing & Homecare - 961,217 (959,057) - - 2,160
Zambian Elderly Welfare 6,759 - - - - 6,759
Home Repairs - 437,652 (437,652) - - -
Connections (student 84,144 6,989 (28,027) - - 63,106
stipends)
Notes
----- End of picture text -----

62 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

----- Start of picture text -----
Notes Balance Income Expenditure Gains / Transfers Balance
1 July (Losses) 30 June
10 Restricted Funds
2022 on invest- 2023
continued
ments
Responding to international disasters
Supporting sustainable
livelihoods
- - - -
Sustainable Employment 254,199 (254,199)
Opportunities Eastern
Europe
Building Stronger Families, - 90,001 (90,001) - - -
Eastern Europe
Livelihood Development - 132,854 (132,854) - - -
Africa
UK Refugee Employment
-
UK Refugee Employment 217,619 2,072,566 (1,913,040) 75,233 452,378
Responding to
international disasters
- - -
General Disaster Fund 78,010 (80,165) 2,155
& Disaster Preparedness
Initiative
- - -
Haiti Earthquake Appeal 91,581 (91,464) (117)
- - -
Pakistan Floods Appeal 222,394 (221,801) (593)
Ukraine Emergency Funds 6,626,890 4,986,057 (6,974,194) (49,100) (75,233) 4,514,420
- -
Afghan Refugee Appeal 90,157 1,597 (90,309) (1,445)
- - - -
Ethiopia Emergency 35,000 (35,000)
- - -
Turkey / Syria Earthquake 782,821 (553,388) 229,433
START Fund Initiatives - 347,131 (347,131) - - -
- - - -
Colombia Programme 50,000 (50,000)
-
7,723,266 10,458,488 (12,582,280) (51,881) 5,547,593
----- End of picture text -----

10.1 Following the start of the war in Ukraine in February 2022, World Jewish Relief launched a humanitarian appeal which met with unprecedented response from our supporters. £11m was raised for the appeal in 2021-22 and £5m in 2022-23. A further £263,000 has been received in 2023-24. This year our funding has been used on supporting the elderly, providing employment support, home repairs and humanitarian assistance across all of our partners in Ukraine. The £829,000 carried forward will be spent in 2024-25 as we continue our support for Ukrainian partners.

10.2 The Morley Lawson Fund is available to be spent supporting asylum seekers and those granted leave to remain in the UK along with dependants. This support may take the form of cash grants to them or to other organisations who are providing support or education. World Jewish Relief reviews those who benefit on a case by case basis and will continue to support them whilst the need remains.

10.3 The Ansel Harris Memorial Fund assists young Jewish people from the UK to engage in World Jewish Relief activities beyond the Jewish community. In 2023-24 World Jewish Relief provided support to the Ben Azzai programme and this expenditure has been funded by the Ansel Harris Memorial Fund.

10.4 During the year under review, World Jewish Relief continued to receive funds that were donated specifically to support programmes for the elderly in Ukraine, Moldova, Belarus and Georgia.

10.5 For many years we have been spending down a fund held for the support of Jews from Zambia. There was no expenditure in the year to June 2024 but we are in discussions to identify beneficiaries we can support in the coming financial year.

WWW.WORLDJEWISHRELIEF.ORG | 63

Notes

10.6 During the year World Jewish Relief continued to receive funding for critical home repair projects in Ukraine, Moldova and Georgia.

10.7 Connections student stipend funds support university students in Bosnia, Macedonia and Poland. In 2022 a new ConNEXTions fund was also established to enable the provision of support to new students. There was limited fundraising activity in 2023-24 as the Connections committee focused on utilising the funds held.

10.8 As a result of the war in Ukraine World Jewish Relief has placed great importance on getting Ukrainians back into work following the turmoil in their country. We received restricted funding of £1,054,000 in 2023-24 to support this work, including £190,000 for the ‘Boost Ukraine’ programme funded by the UN.

10.9 ‘Building Stronger Families’ is a set of programmes helping vulnerable families in Ukraine and Rwanda achieve sustainable livelihoods. In 2023-24 we received funding of £238,000 for this area of our work.

10.10 World Jewish Relief received funding of £39,000 to support our Back to Childhood programmes which aim to contribute towards improving the well-being of both displaced and resident Ukrainian children and young people by addressing the consequences of ongoing exposure to conflict related trauma.

10.11 World Jewish Relief continued to support employment projects in Rwanda, Uganda and Kenya to help young people find sustainable employment. A small balance of £279 is carried forward to be utilised in 2024-25.

10.12 During the year World Jewish Relief received £987,000 of funding to support refugees with English language and employment support in the UK on our STEP programme. £455,000 of this funding was from the AMIF UK Responsible Authority until December 2023 when the funding agreement ended. £334,000 was from the Bridges Partnership until March 2024 when the funding agreement ended. £202,000 was from other individual donors and charitable foundations and £99,000 of this funding has been carried forward to 2024-25.

10.13 World Jewish Relief received £179,000 from the Big Lottery Community Fund to support our work on STEP Forward, a programme supporting women refugees to learn English and gain vital skills to help them get into employment.

10.14 We received funding of £365,000 from the International Rescue Committee for our Refugee Employability Programme which operates in the South West of England. This programme will continue until June 2025.

10.15 Our Disaster Fund and Disaster Preparedness Initiative raise funds throughout the year to enable World Jewish Relief to respond more rapidly to international disasters when they arise. During the year World Jewish Relief responded to humanitarian crises in Ethiopia, Kenya, Colombia Nepal and Myanmar. It also supported the climate resilience initiatives in Bangladesh and Haiti.

10.16 During the year World Jewish Relief received further funding to support those displaced by conflict in Ethiopia. All funding raised was spent in the year.

10.17 World Jewish Relief carried over £229,000 of the funds raised for the Turkey-Syria Earthquake in 2022-23 to support short and medium-term projects with our established partner in Turkey. The fund balance has now been spent in full.

10.18 During the year World Jewish Relief launched an emergency appeal for the Morocco Earthquake and raised £273,000, enabling them to meet immediate and medium-term needs of the communities affected by the earthquake. The remaining balance of £103,000 will be spent in 2024-25.

10.19 During the year World Jewish Relief received restricted funding of £93,000 in response to the Israel-Gaza War and supported three charities based in Israel

10.20 At the end of June World Jewish Relief received £10,000 to support humanitarian work in Gaza and this will be spent in 2024-25.

10.21 World Jewish Relief raised a total of £215,000 from the START Network for rapid response projects in Colombia, Haiti and Dominican Republic.

10.22 During the year World Jewish Relief raised £33,000 to support climate resilience initiatives in Ethiopia, Nepal, Philippines and Bangladesh.

64 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the Council of Management for specific purposes.

----- Start of picture text -----
Balance at New Utilised / Balance at
11 Designated funds 1 July 2023 designations released 30 June 2024
£ £ £ £
-
Property fund - 1,075,955 (7,195) 1,068,760
functional property
- -
Property repairs and 100,000 100,000
refurbishment fund
Programme support 1,650,478 2,757,400 (2,714,000) 1,693,878
pledges
2,826,433 2,757,400 (2,721,195) 2,862,638
Balance at New Utilised / Balance at
1 July 2022 designations released 30 June 2023
£ £ £ £
-
Property fund - 1,083,150 (7,195) 1,075,955
functional property
Property repairs and 100,000 44,346 (44,346) 100,000
refurbishment fund
Programme support 1,199,436 2,244,530 (1,793,488) 1,650,478
pledges
2,382,586 2,288,876 (1,845,029) 2,826,433
----- End of picture text -----

The Property fund represents the net book value of the premises from unrestricted funds together with the cost of renovation works. The premises are fully occupied by the charity. In addition £100,000 has been designated for future major repairs and refurbishment that are anticipated in the next 2-3 years. £1,693,878 has been designated by the trustees for certain programme pledges to ensure continued grant funding to these programmes. The funding for these programmes is raised in year and World Jewish Relief makes grant payments before all the funding has been raised. These funds are not readily available for other purposes.

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Notes

----- Start of picture text -----
12 Analysis of net assets Unrestricted Designated Restricted
between funds funds funds funds Total 2024
Fund balances at 30 June 2024 £ £ £ £
are represented by:
-
Tangible & intangible fixed 91,916 1,068,758 1,160,674
assets
Investments 1,450,615 503,686 60,442 2,014,743
Debtors 1,629,743 - 1,449,672 3,079,415
Cash 2,546,037 1,290,194 780,091 4,616,322
-
Creditors: amounts falling due (334,855) (926,322) (1,261,177)
within one year
5,383,456 2,862,638 1,363,883 9,609,977
Unrestricted Designated Restricted
funds funds funds Total 2023
Fund balances at 30 June 2023 £ £ £ £
are represented by:
Tangible & intangible fixed 65,291 1,075,954 nds tes- 1,141,245
assets
Investments 1,830,096 419,397 1,563,207 3,812,699
Debtors 363,839 - 364,222 728,061
Cash 3,148,352 1,331,082 4,036,190 8,515,624
-
Creditors: amounts falling due (218,604) (416,025) (634,629)
within one year
5,188,974 2,826,433 5,547,593 13,563,000
----- End of picture text -----

66 | ANNUAL REPORT & ACCOUNTS 2023/2024

Notes

Included within the charity’s funds of £9,609,977 (2022/23 - £13,563,000) are unrealised losses of £197,621 (2022/23 - £265,917)

The total unrealised losses as at 30 June 2024 constitute movements on revaluation and are as follows:

----- Start of picture text -----
Unrestricted Designated Restricted Total
funds funds funds
Unrealised losses included above £ £ £ £
On investments (142,287) (49,405) (5,929) (197,621)
Reconcilation of movements in unrealised gains (losses):
Unrealised at 1 July 2023 (265,917)
Unrealised gain / (loss) on share portfolio 2,044
Unrealised gain / (loss) on foreign exchange 66,252
Unrealised at 30 June 2024 (197,621)
----- End of picture text -----

13 Transfers

Transfers are made between funds, where such transfers meet the objects of those funds covering relevant and applicable net expenditure of World Jewish Relief ‘s programme grants. There were no transfers between funds in the current or the prior financial year. One transfer was made between restricted funds and this is identified in Note 10 above.

14 Related parties

World Jewish Relief USA is a separate legal entity and an independent charity established in the USA, with the support of World Jewish Relief. World Jewish Relief and World Jewish Relief USA have two Trustees in common. During the year, World Jewish Relief USA made total donations to World Jewish Relief of £697,164 and World Jewish Relief made payments of £190,472 on behalf of World Jewish Relief USA. (2022/23: £360,751 and £17,852 respectively.)

One member of the Key Management Personnel of World Jewish Relief is also chair of the Refugee Employment Network. World Jewish Relief incurs the cost of certain salary and staff expenses related to the Refugee Employment Network which are re-imbursed in full by the Refugee Employment Network. In 2023/24 this amount was £9,400 (2022/23 £10,947).

World Jewish Relief and JCC Krakow have two Trustees in common. During the year, World Jewish Relief made total grant payments to JCC Krakow of £116,000 (2022/23: £208,000).

There were trustee expenses of £516 in 2023/24 for travel and accommodation costs for two Trustees carrying out work on behalf of World Jewish Relief. (2022/23: £0).

The premium paid for trustee indemnity insurance cover for 2023/24 was £1,692 (2022/23: £1,311). None of the trustees, or any persons connected with them, received any benefits or remuneration from the charity during the year.

The aggregate value of donations from trustees and their related parties for 2023/24 was £48,487 (2022/23: £83,347).

15 Taxation and charitable status

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity is not exempt from VAT which is included with the expenses to which it relates on the Statement of Financial Activities.

WWW.WORLDJEWISHRELIEF.ORG | 67

ANNUALREPORT &ACCOUNTS202312024

Legal and Administrative Information

Patron His Majesty King Charles III

President

Henry Grunwald OBE KC

Council of Management James Bilefield Resigned June 2024 Maurice Helfgott Chair Rachel Ingram Annabel Mahgerefteh Elliot Moss Jeremy Newman Treasurer Alan Rousso David Semaya Resigned March 2024 Dina Shiloh Kevin Sneader Prerna Wadikar Hilda Worth Vice Chair

Allocations Committee

Hannah Gaventa Lucie Graham resigned September 2023 Maurice Helfgott Rachel Ingram Debbie Livingstone

Co-opted member Co-opted member

Co-opted member appointed February 2024

Annabel Mahgerefteh Sue Mandelbaum

Co-opted member resigned September 2023

Jeremy Newman Linda Rosenblatt MBE Alan Rousso Prerna Wadikar

Co-opted member Chair

Finance, Audit & Risk Management Committee James Bilefield Resigned June 2024 Chloe Charbit Co-opted member

Resigned June 2024 Co-opted member resigned September 2023 Co-opted member Co-opted member Co-opted member Chair Co-opted member

Sharon Kamkhagi David Kirk Stephen Lewis Jeremy Newman Rob Sher Dina Shiloh David Semaya

Resigned March 2024

Nominations Committee

Maurice Helfgott Rachel Ingram Hilda Worth Catherine Lenson

Chair appointed February 2024 Chair resigned February 2024 Co-opted member, one year sabbatical March 2024

Remuneration Committee

Jenny Arwas Co-opted member Maurice Helfgott Chair Rachel Ingram Jeremy Newman

Company Secretary Isobel Collinge

Senior Leadership Team

Paul Anticoni Chief Executive Alisa Avigdor Director of Philanthropy Isobel Collinge Director of Finance and Resources Tessa Drysdale Director of People and Culture Janice Lopatkin Director of UK Programmes Rachel Stein Director of Communications and Marketing Stacey Swimer Director of International Programmes and partnerships

Principal bankers

NatWest Bank, Chancery Lane & Holborn, PO Box 159, 332 High Holborn, London WC1V 7PS

Auditors

Buzzacott LLP, 130 Wood Street, London EC2V 6DL

Principal solicitors

Bates Wells, 10 Queen Street Place, London EC4R 1BE

Administrative information

Investment Committee

Isobel Collinge Marc Gordon Jeremy Newman Karen Prooth David Semaya

Co-opted member Co-opted member

Karen Prooth Chair appointed March 2024, co-opted member David Semaya Chair until March 2024 then co-opted member Jeremy Smilg Co-opted member

Company number 01874886 Charity number 290767 Registered office and Oscar Joseph House operational address 54 Crewys Road London NW2 2AD Alternative trading names World Jewish Relief (WJR)

WWW.WORLDJEWISHRELIEF.ORG | 69

Registered charity no. 290767 l Company Registration No. 01874886 Charity