Charity reg5trafr(￿ number" 327543
The American Jewish Joint Distribution Committee
(UK) Trust
Unaudited Annua Rep￿ and FIn￿LIa1 Statements
f¢x tr)e Year Ended 5 4)ri12024
acm
acmolg

The kn¢riGan Jwish Joint Dislnljution cfAnmItt￿ (UK) Tn￿t
c￿tents {contirwed)
Reference and Administraiive tklals
Ttustees. Replyt
2to5
Independent Examnefs Rep(xt
Statement of Fir0n(ial Adtvitse5
BalaKe Sheet
Cash RfyN Statement
Notes ts) Ihe FinanLaal Slaiements
10t016

The American Jewish Joint Distribution Committee (UK) Trust
Reference and Administraliye Detsils
Charity Registration Number
&7543
Ttustees.
Marb"n David Paisner CBE
Cfr Sngal
Jacd) Sthimmel (resiwed 10 May 2023)
Anna Jacquel"ne J(we (apwnted 10 May 2023)
Principal Office
IAdminiStratc￿6
Flism the Gift Fund
JJ GI￿¢￿ster F4aGe
Lond(
W1U8HA
Independent Examiner
ACMdeLLP
Staff￿d HoLse
Blad(tr(X￿ Patk AverK
Tamt
S￿ler5et
TA12PX
Solicitors
P￿e Hi(*s Beath
LIn0￿n'S Inn
10 New sqU￿e
Lond¢
WC2R 3QG
Bankern
(kntts B￿k
440 Strand
Lond
WC2R (Xas
Page 1

The Jewish Joint Distribution Committeo (UK) Tntst
Trustee5' Report
The trustees present Ihe anThJal retKXt t(￿ether with Ihe fin￿[a￿ statements of Ihe thaTtty for the yEar
ended 5 April 2024.
The Tnjslees C(￿fim7 1hat the ffinanaal statements ￿ been prepared in a(￿￿dance with the
accwnb'ng pdicies set ￿Jt n the notes to Ihe acc(xJnts and c(¥npty wilh the Charitys goveming
d￿Ment, Ihe Charitie5 Act 2011 and Ar%￿n1'ng and Rep(xling by thanties.. Slatement of
Rec(Xnm￿ded Ftracti￿ appIl￿ble to tharities prepating Ihew a￿A￿nts in atxfxdance wilh Ihe
F1m￿la1 Reporting Standard aptA￿a)le ￿ Ihe UK and Republic of Ireland publiS￿d 1 January
2D19.
Reference and Administrative Detai15
Arnerr(xn jew￿ Jcint Dislributti￿ C(xnmittee (LK) T[￿$t is a UK regstered Charity no 327543
governed by a Trust deed dated 4 Septembei I￿7.
tktails of the Ttustees professional athisers are shLwn ¢M page 1.
The trustees delegate day to day M￿aga￿￿t of Ihe Charity to Fyism The Gift Fund who prowde
administrattve supp
strUCkn￿ g¢wemance and management
Recruitment and app￿ntment of trustees
Anna Josse was br￿ght in as a Trustee in Ihe last Jfar given her experience of Ihe th of AJJ
(UK) Trust and her ￿Trder glrt)al philanlhropic rn￿ket At Ihe p￿nt Ihe Trustees feel a new Trustee
w(xJld be helpful, Ihey will first bjm to the ￿￿ent Twstees and their netw￿ to gle￿ suggesti(ns
and ideas before going to the market
CXJjective5 and aclivitse5
Objects and aims
The d)iect5 of the Charity are the supixxt of the tharitable ams and d)jeGbves of the Ajnerican
vish Jfint Disln"bul'¢m CoFnmittee Inc. and (whett)er hr(xJgh ￿ in aSs￿iati￿ wryth the ccfflmittee LY
ott)eMise) Ihe rdief of poverty, sickness. infitmity. dd age and distress. he advancement of
educati1￿ and the advancemenl uf Ihe Jewish religi￿ am(x)gst pers(ns of the Jewish failh
whoseS￿Ver in the wr*ld siknate by reas(n of Iheir eom(xnic ￿ S￿al art￿m31ance are in need. The
TrusteÈs do not ants(ipate ￿Y thanges to Ihe ChariiJ¢5 (*4'ectives.
Achievements and PerfcrnI￿ce
The Trustoes rn￿t to &￿SIder d(￿ati(￿S. DuritvJ the ended 5 April 2024, the TnJ51ees m&Je
(knall.(￿S fr¢Jn InC￿le tolalling £616.758 to the P￿er1￿n ￿Wish J￿t Di51nbuts(￿ Committee Inc.
(J[￿), a not fr￿ profit go¥emed by he lrn of
Stjne of Ihe projects Ihat we supp(rted during the yew &e detailed beloN.'
. Reducing violence in the Arab c4xnmunities
Stopping Ihe Bleeding. Reduring Vidence in p￿al C¢Jnmunities is a grwndbreaking prqect that aims
ID ￿￿dInate law enf￿m￿t. trealfnent and ￿￿ents(￿, and c￿nMunity w(xk ID (reate tall￿ed
interventi￿S b redu￿ the 5pirai'rvJ vident 17ime ￿ Israd's hab ¢JJwrfnunitses.
Page 2

The American Jewish Joint Disfnknution Committee (UK) TA￿t
Tntstees. Report {conlinued)
The pr4yJram Wds Gonceived knJether with Israeli goveJr¥nent parlnerg. who invitej J1￿ to J(An its
develcpment and implementats¢M the to Lwr many years of professiu)al experience in the s￿la1
arena and ￿th pr(*lem-sc4ving jusb'ce approathes, w(Jk in Arab souety, and eXt￿sive
expenence in bringing t(yJelher fdri¢￿$ govemment ministrl.es and lo￿1 govemments and
communitses. The proJram was launched ￿ryth g0v￿nffl￿t pkners. led by Ihe Ministy of F4Jblic
Security. as part of Ihe ￿￿eM￿enY5 resdub(n 549.
• Health v￿knres
Isra81 is the verge of a severe d(KI￿ Sh￿lage This Y•1¥ have a signifi(xnt impact on Israeli
healthcare. especialty in the penphery The Health Venture Inits-ative. a partnet5hip belween and
the Ministy of Heallh. aims to proaclively address Ihis d￿[lenge by..
- Intxeasing the num of aoxedited in Jsrael
- c￿ating unif(xm standards and best praclices to improve dinical ￿re thruJty)(xJt Ihe CL￿nty
- Dwelq)ing infrastructrjre to idenb.fy aTMI devekw ftrtufe heathre tspnd5 and Pfofessll￿S
. Israel ￿nergencY and nwds
Suppcxt kn indivTduals and prOfessi(￿alS impacted by #)e I￿g(￿ng Wdr and (xisis. offering essenb'a
and eff£rth've kn￿edge and tods fLT builthng resilien￿ addFessing bolh immediate and
l(mg-term needs. Many of1he C￿lMUr￿￿eS m05t direcuy impacted by the events are also Isrdel's most
vulnerable. Key aieas supp￿d.
- Trauma and Mentsi Heafth Support
- Enswing Flovisi￿ of Pre-war SeTrices
Ec{￿orniC Relief and Re5dience
- Supptxting Volunteerism and CNil S￿￿ety
- Rthabijilatic￿ ol Istael's &JJth
. JCC Central to Jewish life
The Balint JCC in Budapest is of a Vi￿￿( Mulb'generats'(￿al Jewtsh C4Jnrnunity. Many wtio
walk thr(xJgh its dixjrs grew up under the shadthv of c￿MM￿lIsM and Ihe Hol0￿USt them,
ernbralxng Jewsh life is c￿npl1{￿led. but Ihe JCC ￿akeS it eas￿[. By offering cultural. educab(￿al.
and S￿al program5. and by hosth'ng a djverse range of Jewish irifratsves. the Baiint JCC has emerged
as Ihe heart ol Jewish B[￿apeSt It is here Ihat the Hungarian Jew5h c￿￿munity is redefining Iheir
Judaism
. LThi rarian
The MYers-Jt￿-Br{￿*da1e Instilute is Israd's ￿a&'r￿j centre fcr q)plied researth sixial pdicy and
services, serving Israel, the Jewsh iyorld. and the Internati￿al c(xnmunity. The missi(M is to inuease
Ihe effecthvÈness with thich s¢x4ety addre558s (zibcal (*allenges to enhance ihe well-being of Israel's
ats.zens and expand (pp¢Jlunib'es f(r its most v￿nerable membe[5. The libraws Lx)IlecbC￿ and
catalwues ¢(￿centrate the f￿1￿Ing areas." Aging. Health Pdicy. Children and Ywth, Disabililie5.
Emplo￿nen1 Ft￿￿0￿.ng (knlity. IMMIgr￿t Systan-wide Impact Leaming fr(xn Succes5
and Ihe Arab Pq)uIab.￿ in Israel.
. Szarvas ba5kelball c<xrt
Every summer 1.500 campers from all over Eurry)e at Szarwds Camp. Campers have Ihe
>p￿inity to ffl eet and interaGt ￿1th a dwerse gr(￿p af peers fr￿1 Jewjsh c(¥nmunits"es represenbng
er 25 cAJntiies, leaming b3ether Ihe many different ways Jews atwnd Ihe w<J1d Iwe wt Iheir
Judaism. Slarvas Camp is a place that nurknres eXpl￿a￿"C￿. leadership and je￿ish idenljty building. It
is at the fore[r￿t of what it means to erKJage and experience what global Jev*ish pe￿)leh￿xl is all
ab￿t.
Page 3

The Ameri(xn Jewish Joint DislnTrution C(xnmittee (UK) Trt￿t
T￿￿tee5. Report (continued)
Financial reyiew
tk]ring the year reslricted donati￿$ receNed tolaled £922.701 (2023" £515.1Q5) and the Chartty
made dpritable donatic￿S of £616.758 (2023.. £640.554)
A net deficit ¢M urregtricted of ￿2Sfj (2023: Surpl￿ E3,e69) vtas ￿c￿ed,
Policy on reserves
The intenbcfi of the Trustees is to retain a level of Tesetves in the re￿￿ of £10.000 to £15,000 ID
¢xNer the weratscrtai and administralive costs of the thrity and distiibu* ￿ inc￿ne within a
rea5[￿able fr¢￿ receipt.
The un￿strICted reserves at the year4nd wwe £6.586 (2023. £15.ef)2). This level of reserves does
not meet the res￿eS pdicy and theretse after Ihe year end. an u￿eStrICted d￿all￿ of £14.300
as re￿Ived. wlh a future agreement potentsa further unrestricted tunthng ￿ Goyer ￿ethe8d8.
The reslricted reswe balance at lle year end Was £37T,&fj2 (2023: £71,9)9).
Risk management
The Trustees have rY)t idenbffied any speafic risks knal to the administrats"u) of the Tnjsl.
The Trustee5 have pdiaes ¢Jyrfering the fr)l(NrfirrfJ areas"
. Annual Dedarats'(n of Int¥est
. Anli-bribery & C￿p￿1
C￿flict of Interest
• Dats Proteclj
. IT Se(xJrity
• Safeguarding
. Trustee C(xle of G(xyJ FYacts"¢
. WhJ'sde4)lowryng
Plan5 for future perio
Aims and key objectives for period5
AJJDC {UK) Trust W"￿1 ￿jn1'n￿ to Supp￿ prqects of that adhere to UK tharitaNe law and
vhlere Ihe feel funds a￿ mlyst Th@￿ed ￿ ￿there the d(n￿S to AJJtE (UK) Ttust have the
moBt engagement and invdvement
Public benefrf
The 1nJstee5 ihat ttEy have c￿pIled wlh Ihe re(ytements rf Secti￿ 17 of the Charities Act
2011 to have due reg￿d lo the pthlic benefit guidance published by the Charity C1)mmissi(￿ f
Engl￿d and Wales.
Page 4

The American Jewish Joint DiStr￿Ul10n Commlttee (UK) T￿￿t
Trustees. R¥)ort (continued)
Statom•nt of T￿￿te0￿. Ro4Jon8ibilities
The trustees are resp(￿sIble f(x preparing the trustees. retth and the finanaal statements in
acc￿dan￿ wth applicable and United ￿"ngd￿n Aco)Lnbng Stsndards including Financial
Reporbng Standard 102. The FinatKial RewtirvJ Stsndard appli(3ble in Ihe UK and Republic of
Irela￿1 (United King(kxn Generalty AC￿pted ACc￿lting FY&lice).
The law applicable to thatitses in England & wae5 requires the bustees to prepare finanaa
sÈtements eath finanaal year give a Irue and fair view of Ihe state of affairs of1he tharity
and of the inc(wne and expendittre of 1he thanty f(￿ that peri￿. In preparing these financAal
statements, the twstees are required to.
select Suitable accuJntsng pdicies and then apply Ihem (￿&sten11￿.
>serve the melFxxls and ￿ineP1eS in Ihè Charib'es SORP.
make judgements and estimate5 that &e reas(mable prud￿(
stale ￿thether 4>pli￿Ne acc(xntsng slandwds have been f￿l￿ed. subject to any material
departures disd(wJ explaned in Ihe ￿n￿aal ststements" and
prepare Ihe financ4al statements the g￿ng CfxKwn ba%5 unless it is lnapw￿)￿ate to pres￿ne
ihat Ihe th￿ty will C£￿tinUe in bjsiness.
The trustees are resp{￿s1b1e fcf keeping prq)er acciyjnting rec(Tds that disclose wilh reasmable
aG￿racY at any b'me the financial posits￿ of Ihe charity and enable Ihem to ensure that Ihe financ4a
51alements uJnpty V•rykn Ihe Charits"es Act 2011, the Charitses (AcLyxJnts and Rep￿8) Regulab'¢x
2008. and Ihe pr￿51(￿$ of the ￿￿$tilu￿'￿. The truslees are also resp(￿sible [(￿ safeguarding the
assets of he charity and henc£ kn taking reas(I￿le steps the prevents￿ and deteGb'(fft of fraud
and olher irregularities.
The trustees are responsible ftx Ihe mainten￿￿ and inlegrity of Ihe c(r￿ate and financial
inlc￿ab.¢m induded Ihe tharitable c(JnpanYs website. Legi51ati(m in the United Kingd
goveming the p￿para￿"1￿ and disseminats.on of financial slatements may (fffer frlxn legislati¢m in
otherjurrsd1cti(￿5.
The annual ieplyt Wds 4)pr(Ned by the INs*es of the d)arity ￿ ..*. ....... . . .
behalf b
and signed its
m￿1n David Paisner CBE
Tiubtee
Page 5

The American Jewish Joint Dlstrhution Committee (UK) TN8t
Independent Examinets Report to the trustees of The American Jewish Joint Distribuli
Committee (UK) Trust
I rep(Kt to Ihe trustees my &YaMInati￿ rf the acc(xJnts of The American ￿wISh Janl Disiribubt
C￿llM1ttee (UK) Trust f¢x the year ended 5 Apnl 2024. whith &e set wt pages 7 to 16.
Responsibilities and basis of repc
As the tharity knJ5tees of The American je￿1$h kxnt DisInbUti(￿ C(ynmittee (UK) Trust Y￿ are
respc￿$1b1e f(X the preparatsrm of the acc(xJnts in aC[x)rdan￿ witli the tequirements of ihe Charitie5
Act2011 ('Ihe Act )
I rep(Nt in respect of my examinali1￿ of ￿ The Arneri￿ JeY4i5h knt Diskn"bub'¢m Committee (UK)
Trusfs ac(x)unts carried under secti(M 145 of the 2011 Act and in carrying out my examin£tiLm I
have fdlowed all Ihe appli(2ble ti"[eca￿ts gNen by Ihe Charity C¢Jnmissim under Sec1.￿ 145{5)(b)
of the Act
Indwendent examinerfs Statement
'nce The ArnerK￿ knwish ￿Xnt tistributi1￿ C(xnmiitee (UK) Trusfs gross Inc￿me exceeded
£250,000 y(xJr examiner must be a member of a b(xty listed in secljin 145 of1he 2011 Act. I c￿fi￿7
Ihat l an qualified to undertake Ihe examinats.￿ beixuse l am a member ol The Inslttute ol Charteied
AccrJJntanls England and Wales. is one of Ihe h'sted bodies_
I have c￿npleted my exatninati(m. I cl￿fiM7 knat no materia matters haye ¢xYne to my attenticfi in
c(￿neC￿.0n wilh the exaMinats.￿ givi￿ me cause to believe Ihat in any makrial respect.
1. a(L(wntsng teccyds were not kept in respect of The ATrieri￿ Jewish Joint Distsibution
C(xnTnittee (UK) Trust as required by secii(n 1￿) of Ihe Act"
2. the aCC￿n￿ do rK)t ac(>xd with Ihose re(xKts'
3. the accwnts do not c(xnply the accI￿nting requirerrtentg c￿Cerning Ihe ffxm and C(￿tent of
aLK(xJnts set cut in Ihe Charities (Acc(xJnls and Rep￿) Regulats(ns 2008 olher Ihan any
requiiement Ihat the acccAJnts give a 'lnJe and fai ￿1th is not a matter c(msidered as parl
of an Indepe￿Ient examinat￿.
I have no c1￿ce￿S and have a￿[ts5 tK) other matters in ￿￿necti¢￿ the examination tr)
ich allents.￿ sh(xJld be dravm in this rep(￿1 n (xder to enable a prq)er underslanding of he
nts to be reathed.
Sarah Twist FCA
AC Mde LLP
Chartered Ac￿￿￿tants
Staffotd Hcxjse
BlackbrThJ( Park Avenue
Taunt(
S¢Jnerset
TA12PX
Date..
Page 6

The fvanerfcan Jewish Joint DISIn￿Uti0n Committee (UK) Trust
Stat￿￿t of FinanGial Acll¥ities fcr th8 Year Ended 5 April ￿24
UnTrstricted Restricled
nds
funds
Total
2024
Note
Income
tknaticns and legaues
T(Jlal InC￿e
922.701
922,701
922.701
922.701
Expenditure
Charitsble aCb￿ry￿es
9.2
616,758
626.054
Total expendilure
Net (expendittJre)fin(xJme
Net movement in funds
(9.2
616.758
626.054
9.296
647
(9.￿)
296.647
Reconciliaticffj of funds
Total funds b[￿ght llyward
Total funds 12rried fcKward
15,882
6,586
71.91
377.&52
87.791
11
384,4
Unrestricted Restricted
tunds
fund5
Total
20T3
Note
Inccme and Endowments frcffl:
[kna￿￿5 and legaaes
Total iTrccxne
515.105
515,105
515.105
515,105
Expenditure on:
Charikble acimies
640,554
Total expenditure
Net inc￿le/(eXpendlhjre)
Net movementin fijnds
640.554
125 449
121.7
(125,449)
(121.7eiJ)
Reconciliation of funds
Total funds brrJJghl ItJward
Torai tunds I￿rned fuwwd
12.213
15,
197.&58
71,9(r3
209.571
67.791
11
The notes ￿ pages 10 ts) 16 f(XTn part of these finanaal statements.
Page 7

The American Jewish Joint DIstr￿lutI￿ CcffjnTnittee (UK) Tiiist
(Registrati(￿ number: 327543)
Balance Sheet as at 5 April 2024
2024
2023
Nots
Current assets
Cash at bank and in hand
Creditors. Amounts falling due within on• year
Net assets
.￿)8
(3,870
117291
29.500
87,791
10
Funds of the ¢haritr-
Restricted funds
Unrestricied funds
377.852
71,9)9
Total fvnds
11
87.791
The finan(ial stslanents ￿ pages 7 to 16 wwe appr¢yrfed by the tuskes. aJthui5ed tr issue ¢
. arKI signed ￿ Iheir behalf by.
isner CBE
Trustee
The notes pages 10 to 16 ftTh part of Ihese finanual statements.
Page 8

The knerican Jewish Joint Distribullcfft C￿nmIttee (UK) Trust
Cash Flow Statement the Year Ended 5 April 2024
2D24
2023
Nots
Cash flows from ¢¥wating acliviti•8
Net cash InC￿neI(expend11jre)
W(wking capital adju51ments
(tkcrease)AnLTrase in ciedit(xs
2￿.047
(121.7PA))
10
(25,&30
29.500
Net osh Ilws fr(xn q)eraltng acliNities
Net in¢xeasel(de(Yease) in (zsh arKI equvajents
Cash and (xsh equivalents at 6 April
Cash and ¢xsh equvalents at 5 April
271017
92280
271.017
117291
(92280)
209.571
117291
.￿)8
All of the cash 11(rns are derived [r￿n c¢J)tw1ui￿ qlerali￿$ dwing Ihe above two perKxfs.
The notes ffl pages 10 to 16 f￿M of Ihese financ4al statements.
Page 9

The Pjnerican Je￿Ish Joint Dislnl)uticm CrAnmlttee (UK) Trust
Notss to Ihe Financial stat￿￿ts for the Year Ended 5 April 2024
1 Accounting policies
statement of c(xnplixK• and basi5 of preparation
The finanaal slatements have be￿ wepared under Ihe hisi(xical cost CtMvents¢m with items
recognised at cost ￿ ts3nsKts1￿ value unless slated othe￿ISe ￿rythIn these tK)les. The finaniial
ststements have been prepared in aCCc￿dance with AcC￿jnb.ng Rep￿ing by Charities" Statement
of ReC￿Mmended FYaCts￿ appIl￿ble to th￿1b'e5 prepanng Iheii alx￿￿ts in acoydance wth Ihe
FInar￿la1 Repijrting Standard a￿l[￿ble in the UK and Republic of Ireland (FRS 102) (issued OGtd)er
2019) - (Charibes SORP (FRS 102)). Ihe Finanfial Rep(￿lIng Standard q)plicable in the United
Kingdotn and Republic of Ireland (FRS102). and the Chanles Act 2011.
The Ameri(xn Jewish J(int Dislribub"I￿ Ccfflmillee (UK) Trust meets Ihe defirition of a public benefit
enb'ty under FRS 102.
Going concern
The trustees c(Msider tr￿t there are no material unctsilies a)fxJt Ihe tharitys ability to caitiwe as
a g￿ng concem.
The trustees recognise Ihat Ihe level of ￿tEstr￿ted funds as at 5 N)nl 2024 did not meet their
reserves pdicy. They have seojred unresth.cted tuTrJing post ￿ar end and will conb'nue to k￿p Ihe
level of unreslncted funds under review.
Income
All inc(Mne is re￿jnI5ed vjhen the tharity has entstlemenl to the income. it is prd)able that the inG￿ne
will be receiY2d and Ihe am￿nI c£n be measwed ￿ThIh suffioent reliability.
Donations and legacies
lknab'(￿s and legaoes are rec¢xJnised (m a rec£ivable basis receipt ss prd)able and the
n￿nt (an be reliatAy fflea5tKed.
Fun(ts received as agent
Wh￿e fvjnds are received and the tharity is actsW n its ￿pality a5 agen( inc(The is not reC￿niSed
by tt)e Tru81 as Ihe C*)arity has no dis￿0￿(￿ (Ner the appIl(￿￿'0n of the tunds re￿ived. A liability is
re(wnised Ihe funds hdd as agent h) be thsth"buted in fijbfft peri￿ls.
Expenditure
All expenditrjre is recogrised or￿e Ihere is a legal ￿ conslDJdJ've di1igafjl￿ b) Ihat expenditure, it is
probable setttement is required and Ihe amwnt measured reliably. Al costs are allocaled to
the applicable expenditure h&ding Ihat aggregate siniilar costs to that ￿leg￿. Wh￿e (xjsts cannot
be directty almbuted to part￿lar headings Ihey have been all(xated a basis consistent the
use of reswrces.
A]1 resourc￿ expended are indusive of i￿e￿rable VAT.
Charital)le activrfies
Charitable expend'ttre cunprises tkne costs incuffed by Ihe tharity n Ihe delNery of its actsvities
and servi￿5 f(x its benefiaaries. It indude5 costs Ihat be all￿ated drecuy 10 such aclimties
and Ihose costs of an Indirect naknre necessary lo Supp￿ Ihem.
PwJe 10

The American Jewish Joint Dlstr5bution Cunmitteè (UK) Trust
Notes to the Finan¢ial Statements f(Y the Year Ended 5 Awil 2024 Icontinued)
Grant provisions
Ffiyrfjslc￿S fly grant5 are made *hen Ihe 1nkntsC￿ to make a ￿ant has been c(xnmuni¢xted to the
recipient but there Is uncertainty abwt eilher the timing d ihe gr￿)t (Y Ihe amwnt of grant paydble.
Support costs
Support Costs indude central functs.￿S and have been ak(ated kn acts.vity cost <2teg(xies [￿ a basis
¢￿sIstent wilh Ihe use of resc￿[Ge5.
Taxation
The charity is a regi51ered tharity and is. the￿f(Xe. &xempt ￿￿)llIty to taxaticm its inc￿ne and
c4)ital gains. to the extent Ihat Ihey are 4>pled ts charita)le puposes.
Cash and cash equivalents
Cash and cash equtyalents o)mprise r2sh h￿d and deposits. and olher sh(xt-terni highly
liquid inveslments tt)at are readily c(¥Jverlible to a kn(Mn am(xJnt rf 12sh and are subject to an
Insignifi￿nt risk of thange in value.
Foreign exchange
Transackn'(Ms in f￿eIgn aj￿enUeS are r&ro¥ded at Ihe rate of exchange at the date of the transacti(￿.
m￿etary assets and liabilibes den(Jninated in f(xewn I￿{[en￿e5 at Ihe bal￿Ge sheet date are
rep(xted at the rates of exthange prevaling at that date.
Fund structure
Unrestn"Gted inoyne funds are general funds Ihat are aMI&)le ts use at Ihe trustees discrets'￿ in
futtheiancx of Ihe d)jecbves of the d)arity.
Restricted intJKne funds are Ihose d¢xoted f(Y use in a parti(JJlar area speofic pUrpl￿e5, the
use of which is restricted to that area (K pU￿Ose.
Financial instruments
Classification
The tharity fflly ent￿S ink) basic mslTunents that result in Ihe recryJnib￿ of finanr2al assets
and liabilib'es suth as ITade and other thbtLxs and (XedIt￿ i(yJeiher ￿ThIh loans lo related parnes.
Debt mstrvments, suth as trade debt(rs and C￿di￿$, are nl.aly measued at transaction price and
5ub5equently meagured et am￿tised c&sl
FirorKial assets are assessed at Ihe end of ead) ￿p(xtIng for d)jecltve eviden￿ of
impaiment. If (*jective evidence of impaitment is f(xJnd. an impairmenl loss is recognised in Ihe
inc￿ne statement.
Pdae 11

The American Jv*ish Jolnt Dislribulicffi CommTttee (UK) Trust
Notss to the Financial Slatements the Year Ended 5 April 2024 (continued)
Critical Accounting Estimates and Judgonents
The prepara1.￿ of the finanaa statements in cc￿f(￿￿ity Y•ith FRS 102 rewires management to make
judgements, ests'mate5 and assumpb(x6 that affect the appli¢alffl of p(Aic4ffi aTrJ reprtd ￿n￿nts of
assets and liabilities, inc(xne, and expenses.
Esl'tnates and judgements are I￿)￿allY evaluated a[￿ are based ll"st￿l￿1 experienGe and olh
factss, irKluding expectatt(￿S d lutsjre events Ihat are bel'eved lo be rea5(￿able under Ihe
¢ir¢xmstances.
The (xxnpany makes esl'mates and assuMp1￿S C￿c￿nir￿j Ihe fjJtire. The resulbng a(￿jn￿ng
esb"mates will. by definiti1￿, seldom equal Ihe rdated aclual results. The Truste&% G(Msid￿ Ihal Ihere
are no cnts￿l accounting esbmates and judgements 1hat have a signifirant risk ol (xusing a materbal
adjustrnent to the carwng amwnts of assets and liab￿ltse5 within Ihe next ffinan(ial year.
2 Income from donations and legacie5
Unrestricted
fvnts
Re5tiicted
Total
2024
Y22.701
922.701
922.7Q1
22.701
Unrestricted
funds
Restricted
funds
Total
2023
[k)nab.￿S
515.105
515.105
515.105
Page 12

The American Jewish Joint Distributi￿ c￿lmitteE (UK) Trust
Notas to the Firmncial Statements for the Year Ended 5 Aprd 2024 {C￿tinued)
3 Expendiknre on charitsble aclivitie
Unrtstri¢ted Restiicled
fund5
Total
2024
Grant fijnding of aclivities
AlcKated supp(xt costs
616,758
616,758
9296
9296
616.758
626,054
Unreslricted
fvnds
Restrictsd
funds
Total
2023
Note
Grant frjnding of actrviles
I￿￿ted supp(yt costs
640,554
(3,669)
640,554
636,885
4 Analysi5 of support cos15
Total
2023
2D24
Bank Charges
Independent WAaminers fees
Admlnistrab'r￿ fee
Foreign exthange (gainyI&ss
329
5.160
4.500
(13,658
(3,669
3.870
3,600
1,340
9296
5 Grant-making
Anatysis of grants
Grants to ir&stitutions
2024
2023
Analysis
Grants
616,758
640.554
The supp(xt costs a551Kiated with ￿￿t-MakIng aTe £3,600 (5 P4)ri12023 - £4,500).
PAge 13

The Amerlcan Jewish Joint DiStiibuti￿ C(xnmittee (UK) Tru
Notes to the Financial Statements the Yw Ended 5 April 2024 (contiNed)
6 Net IncoMel(eXp￿dlknre)
Net Inc￿le1(expendlknre) for Ihe year inthde:
2024
2D23
Independent examiners fee
3.870
5,1&1
7 Ttustee5 remunwation and expenses
No Irustees. rrf)r any pers(￿$ c(mnected Ihem. havo roceived any rem[nerati￿ Ihe Ghaiity
during the year. (2023 - NII)
No trwstee5 have received any rembursed expenses (X other benefits fr<￿ Ihe tharity during the
year (2023 - Nil)
8 Taxation
The tharity is a registered d￿nty and is the1Ef￿e exempt fr¢Jn taxalKM ￿ its ncome and gains. to
the extent that they are applied to tharita)le pw)oses.
9 Cash and cash wivalents
2024
2023
Cash at bank
,308
117291
10 Credit<n: amounts falling due ￿1th1n ￿eYear
2D24
2D23
Oiher creditsJr$
AcAiuals
25,000
4.500
29.500
3,870
3,870
Funds received as agènt
tkjring Ihe year ￿5,000 of agent funds held a15 April 2023 weie paid over in d(￿ati(￿S. No further
agent funds were received during the year leavtng a balance hdd as auent at 5 April 2024 of £NIl.
2024
2023
Funds held as agent at 5 April 2023
Funds re￿iVed as agent
Funds paid (xjt as agent
F￿eIgn exth8nge Iransacli
Funds held as agent at 5 Awl 2024
25.OtA)
72,620
(47.593)
27
(25.000)
25.000
Page 14

The American Jewish Joint DistrSbuticffi G￿lMItt￿ {UK) Trust
Nota¢ to the Finaneial Statqmffits for the Year Ended 5 April 2024 {c￿lIn￿ed)
11 Fund
Balance at 6
il 20Z3
Balance at 5
April Z124
Income
Expenditure
Unrestricted Funds
15.882
192%)
616.758
6,586
377.&52
Re5triGted funds
71.￿9
Total lunds
87.791
626 054
Balancè at 6
Incoming
Resources
April 2022 resc￿[Ce3 expended
Balance at 5
April J123
Unrestricted Funds
12213
3.669
15.882
71.gJ9
Restricted funds
197.358
515.105
Total funds
209,571
515,1
{636.885)
87,791
The speafic purposes the ￿ndS are t) be apphed are as fdl¢Jvs:
Restricted funds are d￿a￿"(￿S made f￿ speafic wliects of the Am￿l(Xn Je%%rysh Jc4nt Diskn'buts'¢
Committee.
12 Analysis of net assets between fund5
Total funds
at 5April
2024
Unrestsicted
Funds
Restriclvd
funds
rrent assets
Qjrrent liabilitses
10,456
377.&52
.308
Total net assets
6,586
317.852
Total funds
at 5 April
2023
Unrestiicted RestriGted
Fund5
funds
Jrrent assets
CurTent liabilibes
71,W9
117291
29,500
(29.500
15,882
Total net assets
71,9
87.791
Page 15

The American Jewish Joint Dislnl)utlon C(xnmittee (LIK) Trust
Notss to the Financial Statements for Ihe Yw Ended 5 April 2024 (continu¢d)
13 Related party transaction5
Djring Ihe year the charity made kne fO1￿1[￿J related party transacti￿s.
Them
tice and V" "enn
ilanthr
IG Foundation
M&b'n Paisner is a trustee of Ihis charity and is also a bustee of The MaurK% and Vmenne Wd
FthilanthrrJ)ic F(xJndalim. t￿ring Ihe year The Ma￿￿ Viwienne W(hl Philanlhrq)ic Foundatic
made a restricted d￿atr(m of £NI (2023.. £25,0￿1) to the American kw'sh j￿nt Distribub.
c￿nmIttee (UK) Trust. Al Ihe balance sheet date Ihat am￿nt due tofft(xn The Maunce and Vmenne
WON Fthilanthrwic F￿nda0<￿ was £Nil.
Thes
il Shine Mem￿al TTh￿t
M&tin PaisnBr and knna Josse ￿e tritstees of Ihis tharity are also tntstees of The SW)il Shine
m￿n(￿la7 Tmst. t￿ring the year The SrtMI Sline MeM￿la1 Trust made a reslJicted of
£30.000 (2023. £25.000) to 1he Arnerican Jewsh J<int Dislribub"(￿ c￿￿mIttee (UK) Trust. Al the
balance sheet date that amoJnt due t(*from The Sybil Shine Mem(Xta Trust was £Nil.
Jacclj Sthimmol was a twslee of Ihis tharity during Ihe year has made dOnati(￿S to the pJneriI￿n
Jewish J(xnt Thstributi(x) c[￿mittee (UK) Trust tolalling £Nil (2023." £97.314). At the balan￿ sheet
date Ihe am(xJnt due tfjlfttjn Jac(*> Sthimmel vras £Nil.
M&lin Paisner
M&b'n Paisner a trustee ol this tharity has made ￿{￿ati￿5 to the Ameri12n Jewsh J(int Distiibuti¢
C(Thmittee (UK) Twsl tOtall￿g £￿￿1 (2023: ￿.￿). At the balan￿ sheet date the amwnt due toJfr(Jn
Mats"n Pdisner wa5 £N￿.
Ofir Singal and Mart"n Paisn8r are tustees d this charity. M&lain Paisner is alSD a member of Ihe
Board of Direct￿$ of the Junt Distribul'(n C(xnmillee and Ofir Singal is the CFO. Lknats'ons of
£616.758 (2023.. £640,554) were made fr(xn the J(int Disthbutson C￿mIttee (UK)
Trust to the J<ynt Distribul'on C(xnmittee. At Ihe bala[b￿ sheet date the aM(￿￿t due to Ihe Jant
tIstribub'￿ Cclnmittee was £NIl P023: £25,0(XJ>.
Ptism Administr Li
Anna Josse vtho is a trustee is also 1he director of Prism Administrati￿ Limited. who prorides
administrabon and Trustee Se￿1￿5 to the charity. Dunng Ihe year. the Chanty in¢JJrred expenditure
1he Of(￿e[￿ents￿ed Gfjnpany of £3,600 (2023. £4.500).
Page 16