REGISTERED CHARITY NUMBER: 327936
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR JAT
KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH
JAT
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 11 |
JAT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Jewish AIDS Trust (JAT) was established in 1988 as the Jewish response to the emergence of HIV/AIDS, initially to support people in the Community who were affected by HIV/AIDS. It quickly became obvious that there was no preventative education happening within the Jewish school system and the charity initiated an education programme. Until 2012 JAT was the only charity actively working to promote positive sexual health within the Jewish community through their Relationships and Sex Education (RSE) programme that was offered to all Jewish schools. The situation changed in 2012 when ring fenced NHS HIV money was discontinued (see Education below).
JAT strives for an enlightened Jewish community that is aware of and informed on all aspects of relationships and sexual health. JAT's current primary mission is to provide a Jewish voice and support to enhance and improve the quality of life for people throughout the UK Jewish community who are affected by HIV/AIDS and other sexually transmitted infections. The Charity's current secondary purpose is to continue to support Maccabi Streetwise with planning and delivery of the RSE programme in Jewish schools.
The legacy donation JAT received from Mr. Close at the end of the 20/21 financial year, initiated discussions about the future purpose and activities of the charity. Our main function to support Jewish people infected or affected by catching HIV would continue but we want to play a role in reducing infections as, even with medical developments that improve life chances for people infected and better understanding of transmission, numbers of infections are rising.
JAT is governed by a Board of five Trustees all of whom are listed above and have served throughout the financial year 2023/24. The trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
Trustees are aware that the on-costs of maintaining the charity are relatively high but are committed to those on-costs as they believe that they are essential to secure the continuing high standards and to ensure the integrity and sustainability of JAT as the only charity serving the Jewish community in this capacity.
Following appointment, trustees are introduced to their new role, given copies of the trust deed and a guide to the policies and procedures adopted by the charity. Trustees are informed of the Charity Commission and a number of publications that influence the documents needing to be signed such as the Conflict of Interest Policy. The Board aims to ensure that trustees are aware of the scope of their responsibilities under the Charities Act.
The Trustees continue to assess and review potential risks the charity may face, the likelihood of identified risks occurring and, the measures needed to manage them. The Trustees are satisfied that systems are in place and arrangements in hand to manage any risks that have been identified. Trustee Indemnity and Public Liability Insurance cover is in place and the finances of the Charity are regularly reviewed. Appropriate DBS checks are made for all those connected with the charity who have contact with clients.
Our paid administrator and client co-ordinator Cheryl Spelman continues to provide those essential services necessary to maintain the business of the charity and is the first and usually only, point of contact for our clients. She is supported in the management of the charity's finances by our Treasurer, Louise Morgenstein and Trustee, Laurence Lewis.
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JAT
REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31 MARCH 2024
EDUCATION
The JAT Education programme for schools and youth groups that was started in the early 1990s became financially impossible to continue when HIV ring fenced grant money was removed in 2012. At that point the Board negotiated for the Education programme to be taken over by Maccabi Streetwise - an organisation with which JAT had already previously worked and trusted to deliver the programme sympathetically. During 2023/24 JAT and its Trustees have continued to support the development and delivery of the Relationships and Sex Education (RSE) programme by Maccabi Streetwise. Trustee Ruth Hilton continues to support monitoring and planning development of that programme.
The events of October 7th 2023 have had a significant effect on the work of Maccabi Streetwise and their delivery of the RSE programme has sometimes needed to be superseded by sessions enabling pupils to manage antisemitism. The Streetwise staff are still providing updates on the RSE programme as identified in the contract signed when the most recent donation was given to them in March 2023.
The primary aim of the Education Project funded by money from the Spanish legacy, is to develop a programme that would train specialist RSE staff in the Jewish school community. This would enable improved content and delivery of RSE and allow schools to better understand and equip their pupils to manage their relationships in today's world. The problems that occurred with the coalition of four charities that won the application to develop the project have not been fully resolved in the 2023/24 financial year and the project has been on hold. During the year the JAT Trustees have continued conversations about the future of the project and a decision was taken to initiate a piece of research prior to resuming discussions about the future management and structure of the project. Trustees David Cline and Ruth Hilton will endeavour to recruit suitable research organisations to carry out the project.
Ruth Hilton has also continued to provide telephone support for people who have left or are considering leaving an ultra orthodox community and Laurence Lewis continues to provide informal advice and information about HIV and the work of JAT.
CLIENT CARE FUNDING
JAT is the only Jewish Charity that supports people affected by HIV and its value to the community is priceless. The Trustees realise that the costs of administering the Charity appear to be high in relation to the number of individuals we support but we provide an essential service for people who would not be eligible for support elsewhere and much of the support offered by our Client Co-ordinator is pastoral and therefore not represented in the figures.
During the 23/24 financial year email greetings were sent to all registered clients to mark the three major Jewish holidays Rosh Hashanna, Pesach and Chanukah. Several of the emails were returned as those email addresses were no longer active and those clients had not contacted JAT for a very long time.
Two of our clients have regularly requested and received financial and/or emotional support during the financial year 23/24. More than one client has renewed contact and requested financial help during the financial year as the pandemic affected their circumstances. Although medical advances have made living with an HIV diagnosis more manageable, the Covid pandemic and government cutbacks continue to create increased financial need for many.
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JAT
REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31 MARCH 2024
JAT PARTNERSHIPS
Trustee Ruth Hilton continues to be a Sex Education Forum Partner and is actively involved in the work of the Forum. This enables JAT to maintain awareness of all current developments, to influence government policy and attitudes towards RSE and maintain an active role in representing good practice in RSE in faith schools.
Our relationship with Maccabi Streetwise continues. They offer an appropriate set of RSE curriculum workshops to all Jewish schools many of whom do take up the offer although not those in ultra - orthodox communities.
Our relationship with West London Synagogue also continues but has changed as JAT no longer needs the financial support provided by their World AIDS Day fundraiser. WLS under the direction of their Co-Senior Rabbi David Mitchell (a JAT Trustee), continues to involve us as partners in this very successful event and we are all delighted that their commitment means that other HIV support charities do benefit from the efforts of everyone who works so hard to make the event so successful.
Trustee David Cline stepped back from leading the Fast Track project early in 2022 but he and Ruth Hilton continued to be peripherally involved although active development in the project diminished under the new Director at NAZ, the leading project partner. The project ended in February 2023 and the main focus of work towards the end of the project was the development of an information film which was completed in July 2023.
FINANCES
The process of converting to a CIO is taking far longer than anticipated and is still not complete. This has somewhat hindered any future planning particularly with regard to recruiting additional Trustees and Patrons. As far as we are aware, the issue with Spanish Capital Gains Tax is still unresolved but on the advice of both English and Spanish lawyers, we have transferred the potential CGT refund to Spain. This is in order to avoid any possible claim from the Spanish Tax Authorities for interest to be paid on the amount outstanding should their claim be successful.
In October 2023 JAT was the fortunate recipient of a legacy donation from Mrs Sandra Sumintra Blackman which has boosted our financial position further.
We have been able to support all our clients who have requested financial aid during the year.
Thanks to the legacy donations received from Mr Close and now Mrs Blackman, at present we have sufficient reserves to continue to maintain all activities at current levels.
SUSTAINABILITY
Our decision in 2012 to transfer the JAT education programme to Maccabi/Streetwise, close the office and cease to employ a paid Director and Education Manager has enabled the charity to continue its primary function of supporting people in the Jewish community who are affected by HIV/AIDS and raising awareness of related issues.
That decision also enabled JAT to maintain an influential role in the development of the RE/RSE programme, a process that will continue. As things stand at present, this programme is the only access to ensure the sexual health and safety of young people in the Jewish community. The JAT Trustees are committed to ensuring that money received from Mr. Close and Mrs Blackman will enable JAT to develop partnership programmes that will secure better practice and ongoing development of this vital area of the curriculum in Jewish schools.
We continue to be mindful of the financial constraints facing all charities that may well affect JAT in the long term but for the immediate future our financial position looks secure.
INVESTMENT POLICY AND OBJECTIVES
JAT has no long term investments and our cash reserves are held in current and money market accounts. The interest earned is minimal but does supplement the charity's income. Once the issue with the Spanish Tax Authorities claim for CGT has been resolved The Trustees will reconsider an investment policy.
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JAT
REPORT OF THE TRUSTEES - continued FOR THE YEAR ENDED 31 MARCH 2024
PLANS FOR THE FUTURE
JAT intends to maintain its existing range of activities working in partnership with volunteers, community groups and other faith organisations to meet its aims and to monitor and review the ongoing necessity for and capacity to deliver those services. We now have the financial capacity to continue to support our clients and develop better practice opportunities with Primary Relationships Education and Secondary Relationships and Sex Education for schools and youth clubs across the Jewish communities. We anticipate that the conversion to CIO will be completed during the 24/25 financial year and this will enable the continuation of the Education Project.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
327936
Principal address 40A Holly Park London N3 3JD
Trustees Ruth Hilton - Chair Rabbi David Mitchell Louise Morganstein - Hon. Treasurer David Cline - Hon. Secretary Laurence Lewis
Independent Examiner
KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH
24/01/2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Ruth Mitton
.................................................................. Ms R C Hilton - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAT
Independent examiner's report to the trustees of JAT
I report to the charity trustees on my examination of the accounts of JAT (the Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alon
Anthony Cowan FCA
KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH 24/01/2025
Date: .............................................
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JAT
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 115,445 Investment income 2 3,829 Total 119,274 EXPENDITURE ON Charitable activities Support activities 2,533 Other 10,000 Total 12,533 NET INCOME/(EXPENDITURE) 106,741 RECONCILIATION OF FUNDS Total funds brought forward 237,075 TOTAL FUNDS CARRIED FORWARD 343,816 |
2023 Total funds £ 6,974 1,021 7,995 2,547 10,000 12,547 (4,552) 241,627 237,075 |
|---|---|
The notes form part of these financial statements
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JAT
BALANCE SHEET 31 MARCH 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 344,716 | 237,075 | |
| CREDITORS | |||
| Amounts falling due within one year | 5 | (900) | - |
| NET CURRENT ASSETS | 343,816 | 237,075 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 343,816 | 237,075 | |
| NET ASSETS | 343,816 | 237,075 | |
| FUNDS | 6 | ||
| Unrestricted funds | 343,816 | 237,075 | |
| TOTAL FUNDS | 343,816 | 237,075 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 24/01/2025
Ruth Mitton
............................................. R C Hilton - Trustee
The notes form part of these financial statements
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JAT
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| Deposit account interest | 2024 2023 £ £ 3,829 1,021 |
|---|---|
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
continued...
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JAT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Charitable activities Support activities Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 6. MOVEMENT IN FUNDS At 1.4.23 £ Unrestricted funds General fund 237,075 TOTAL FUNDS 237,075 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 119,274 TOTAL FUNDS 119,274 |
2024 £ 900 Net movement in funds £ 106,741 106,741 Resources expended £ (12,533) **(12,533) ** |
Unrestricted fund £ 6,974 1,021 7,995 2,547 10,000 12,547 (4,552) 241,627 237,075 2023 £ - At 31.3.24 £ 343,816 343,816 Movement in funds £ 106,741 106,741 |
|---|---|---|
continued...
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JAT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
6. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.22 £ 241,627 241,627 |
Net movement in funds £ (4,552) (4,552) |
At 31.3.23 £ 237,075 237,075 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 7,995 | (12,547) | (4,552) |
| TOTAL FUNDS | 7,995 | (12,547) | (4,552) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.4.22 £ 241,627 241,627 |
Net movement in funds £ 102,189 102,189 |
At 31.3.24 £ 343,816 343,816 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 127,269 127,269 |
Resources Movement expended in funds £ £ (25,080) 102,189 (25,080) 102,189 |
|---|---|---|
continued...
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JAT
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
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JAT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| 2024 £ INCOME AND ENDOWMENTS Donations and legacies Donations 445 Legacies 115,000 Sundry receipts - 115,445 Investment income Deposit account interest 3,829 Total incoming resources 119,274 EXPENDITURE Other Donations 10,000 10,000 Support costs Management Wages 500 Rates and water 246 Insurance 384 Subscriptions 159 Website costs - Computer costs 344 1,633 Governance costs Accountancy and legal fees 900 Total resources expended 12,533 Net income/(expenditure) 106,741 |
2023 £ 369 - 6,605 6,974 1,021 7,995 10,000 10,000 205 1,394 347 318 100 183 2,547 - 12,547 (4,552) |
|---|---|
This page does not form part of the statutory financial statements
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