JEWISH STiIDENT CHAPLAINCY SCOTLAND A Scottlsh ch1b 1gtorpr#ted Orgls)n REPOKY AND FtNANCtAL STATEMENTS For the Year to 30 J4me 20 Chartty R¢gister¢d Number SC005999
TRUSTEESREPORT The Trustees present their ieport and the ritwl91 swetnettts. forth¢ year ¢n(kd 30 June 2(124. The tinancial stalemeDts have been wepared iTt 0rde with the &COUDt48 )lICIeS set on pages 8 and 9 and comply with the OTBanisaiion% attd Articles of As50ci•ion and aFpb'cablc jaw as at that d#tr. Th¢ f1¥wla]statanCn18 c(RTyly with tk Ckniia andTrustee invcslumrt(scjUd>ACl 2(X15, Ihe LhArttiEs (ScotIR K¢Sl&tIonS 2006 atsKlldrd). the comp1¢3 Act 2CI)6. tbe NkuKJZ2Ddum &Thl ArticlE5 of dA¢C(]ntlng aud Eieporting by Churits¢y: Stat1 of RfXOTnm¢ndrd Prn¢ti¢e applicablc to ch8riticy Prepari th£ir aeLounts in 0ft¢ withtht FillalaL Rwtsn8 SttsDdard applicable ID the UKaDd RybJi¢ of IrdaDd {FRS 102). Th¢ orga15311 W7¥ L¥tablISF ID 1969 byjevwth in scot}1 wtd thNlE-EBS1 of Eng18rtd. tn 2017. Ihe (ganISatiOn Ced slatus iiTr thxt of• S¢olti¥b Clwitsble Otganistion. Jewish StudOt ChapldivKy S(¥AI?nd provith CIWirKy s¢rvi¢¢s to students in SCth11l 5UIWDrts e alld cxciting initiaiives of religion. It's PlfPDses &ie=. . To providc a Jewish chapSatncy servtt¢iTh Scotlatyilojewish of Jcw25h S¢t¥J¢TJt SociEtiE5 illtertkary edu(i To apwi]Jtor cmploy jc.1Sb chap18inl&) or in their abSe appropriate 5UpPOrtW02L5). To PTovidc, facilita and 8UPtKKt & wellbeing ofJewi8h stwkn¢s. To provide Jcwi8h educ1 forjcwish studcnis. To rctsin. develop and stren£th•) Jewish iEkntity in Jewish styMIty. TLI dClOP indRvidu31 J¢wish teadshiP aRd vf J¥wish Sitht Societkes. To prornote and Emilual undng b¢t7•ttu JEwith aDd (tscomnwwti&s. In ordcr to fitlfil these goal8 our4xganisation suptthts and Aise5 to tffovide¢.hapl&iacy strvices and activities kn $kn¢ts in S¢iAJ8ts1 thgh aKabbIt1 ÈeanL OPEIi4TING RETrIEW We Corttin to find outsdif8 indT5tsffbing aThl times followttiB J yfaTthtt, Odober 7 2023. b&8 bLtn EL ¢bAJlmge for s¢thts XT0 th¢ UL They10% on carnposts surtrongtr Ixa¢l.H8ma8 conflict 2nd alaiThLllbi rise of dntisvnilisni UK hts put and, by extellsion. Jewtsh studcnts in th¢ spotltght. As matty sfyd¢Jts hair attuta io thepast yw, whalt the impact of war ¢xtLmd%to all J¢wish community member5 ill. Yefront of hoilitie& making carnpus lif¢ st$L JSCS attd outc118$05 Idi'¥ an ¢v¢o tnore importanl rol¢ to pjay ever in supporttng our stthts with pasknral C47r¢ gnd pytYi'i4kng a p]ace8lld spacewhere they c2n prnctise iheirJ¢wisb h¢rith8c with pndc and hclp pmmote [[LvhVIcIPifffj in th¢ alld dersEthings of J¢wtsb 14ith. his'tory. culture, and cxwiences. The Chap1 alld out have to promote0 #ints have worke4 diligentty iu pmviding Servi for stsmknts sK'ro&s Scotlani Fminedia*ly follthwtng the ents of Octofv 7. 2023 participatioTt in chaplaincy evcnts was wially AtIng STthi$ from across tre rnmpthg ¥aiher s¢)li(lan"ty and SllPE. Byl luw13 W17r often joiucd by Jcwith staff members as welL 11 85 being watL'hed 0er by rry s¢¢urity. At Glasgow Upiversity. 8ttCExIwLf tti bwl lunthc8 (wh¥ch i[}udl 8tud¢nts from Str8th¢lydc and GSA) Yose to 35 {frDm 201. to 80 lfrom 3) a¥¥J St Andmvs to 40 (frvm I 20). This tUpl th)wn towHrd5 the endof the yellr, Ixtt sti]1 on avw GU had. EditibU 65, and St Attitrew$ 25. Shabbat aJd ho]idayme3Js also contitiuedio attrt St[1¢[jts than iu previous years.. Ivith Edinlwh aknai a hÉgh of 230 anfj GU at 45. Ottly stAnthe a sIl doTrvDturn in atteudance.
WISH STUD CHAPLAThCY SCOTLAND TRUSTEES REPORT {&Jnthiw¢d) OPERATINC RETrIEW {Collthiued) Intercampus a[ s(la1 events were also extr¢m¢ty succ&gsfuL with an tteJMknce of. for exanwle. 120 on a trip in March. Thesc numb¢r8 compar¢d 2019, when the average att¢ndw at EMg¢l [Wh¢S FBS 20 studeJ7ts in Edinburgh 5-10 in Gl45gow wjd StAEMfrewg, ghowitig gtsggeTing gTowth that chaplaivcy iu S¢ot]and has seen the past 5 year& Wbile the llurnitTS of stsd¢nts using our Se1CC$ conti05 to r¢maill ha8h¢r tlaall av¢rag¢, w¢ [¢ll1 with ly one chapl8iEy couple serve all in Scotland. IAstyeBr. pjatts wert in tlte woAs to recruit a part tim¢ chap1alti couple fryW¢stof Scotlattd. Afier two failoj seatches, we conliDu¢ to work the Glosgow c(mynutitry to tQW8rd8 a fitht WI J p8rt.timt CIA}0 employedin Glasgow Can ew th¢ burden on ourcuuent thaplaTDS. The ¢urr¢Ht estilnate is that Ch8plain serves Toughly 8(Xl sludents arOW ihe 11ry. As a result of the n¢w focus on aetivity. the g¢[al ¢y)5ts of Chaplaincy ht Incre substantially. JSCS proTr7dL3 tougbiy on¢ qiwÈer of the fiill budget of J¢wish ¢haplAincy eosts a¢TOSS Scotlarf while the remaindw of the eosts ate covered by University J¢wi8h cl&1cY Lotthn (SJCS stKnds approx. £25.(KJO of th¢ fvll eslimated costtng5 of £l(M),(KK>). JSCS fimds utrrethly Cover acnnOn for the chplaios. bag¢1 a¢ross Scland, Shalljat alld Yom Tov hospitality. Friday night dit]tiet& travel to caffjpus Chanukah and Puri parties. weekLads focusing on J¢wish learning aT leadeTshTp. artiviti¢s promoting utthrstanding and &rood r¢latlOD5 wath other faith grwps on camFNJses. more generdlly, Wbmotion (Ff the id¢&l8 vB&ue3 ¢SWLtial to our owisatiorn This p&st yeir. the cbapiaiL8 were illueasitigly oee41ed to iDtenvi¢ university thinistiion and also s• stud¢ttts during tyoubling tttCAdents. WI Stud on campus Currellt fCCdbk, student ellgagcmeDt ID a¢tiviU¢s, aThl cxtcr¥wl wptsrts fromUT]iversiiy Jewish Chaplaincy on the cbaplaiD8' aclivities all indtc¥t¢ that thework of tbe ehaplattis and the service we provided this past year were sllLYE&%fi. &% well as essential to stsmlents, well-beiTW JSCS prnviths safe 4Mces where stud¢nts can meet other Jewish stud¢nts. sbarc Jewish exp¢tiencc& attdr¢cciv¢ support to fa¢¢ th¢ growing problem of antisemttism on carnp- Now. Tnthe than ever, with T¢P)rts th¢ Tise iTt &TrtisemitiSIIL Jewish ctwlaIn Services or¢ llded to our fubjre leadn educatr stud¢nts aboutJrykshheritage,
nd help signpost 5tthts tow*d financial. health. are11-118 r¥i¢¢5 ill th¢ wmmuttity when they are
far from home. Our goal is to ¢ontfftnv¢ JSCS'S legacy providing 8 type of suppwt th&t is UDique to Scotland.. a far-wchÉng infiuenee whieh serve stwleDts u¢ross tbe ttation a1 provtde JewisFÈ services, edwat11) a¢tivitie pastoral care, kttd leadership developmeTrL The chaplttincymle As to JewiskL engagemeni ¢ducation in the widtr Scottish Jcwish ¢oraniuwty. as w¢ll &$ ill aSSiSting with rabbinical th]ties witbin the Ii)rth n]MunIties. The mcreased activity in our1witiort FxTrints to an eKcititsg pttiod of gmwth alld ttallsition. Our foTCC&rted budget andplans for 2024-25 assu¢ there will be an iticrease in overall chapiain¢y ScotlaTyI andCOrdIng&y, an irtcr¢as¢ in fiuNlr4ising will bc TequireiL In the coming yepr. w¢ &re c£rtèiti the ¢p}lI CO1¢ Én Edinburth WTII Idp invigorate the Jewtsh expcri¢rtc¢ foTytsung wle. to the b¢n¢fit of cornmufjitia across the nation. We also hope fiK a success1 recruitm¢DÈ of a llewpart.time in 2025.
JEWISH S
LACy
TRUSTEES REPORT (Cth1Ca)
FINANCIAL REVIEW
During the year under review, a wtpb)s of £10251 w8s made in the General Fund (2023.. £1,904). The
difference in 5wpIu8 ixtween 2023 and 2024 is due to the late payment of JSCS'S amiual cojrtribution
towards Uttiversity Jewish Ch147. No dotiatiorL8 were TeeeivL¥i iDl0 the SpeciaE ProjLxt F)d lloT any
donations made from it (2023.. £Nili OvernlL fiLTKt5 itueased by £10251 (2023.. £1.904).
The income decreased 10 £24.974 (2023: £31,495). (kn the expendituay stde. Ihe expenditury on Chdritable
ActiltieS dreaSj kn £I4.498 {2023: £29.4frt>). The exp¢nses thts year in¢luded the pJynKnt of £1.900.80
forBashert CommJwi&itioos for tbe design of the Dew website.
Support costs totalled £225 (2023: £131). No fiujdraisitis thive was OWRwlduriuB the year.
At the end of the year. totsl fund% amou10 £60277 ILfO.026X eXchlg the prnvioll of £70
for recTuitin¢nt exExnses.
INVESTME POLICY
The orgaDisation's fullds are placul their bAtkn.
RESERVES POLiCY
The OrganitiOn providtt5 a pemwi¢nt ¢ommuThal fiamework for all Jewish students. at univ¢rsitye¥ across
Scotlalld. Officially tr¢ognised by the uutv¢r5itiK the ChaplaÈDCy couples are traill tsusband and wife
rdbbinic team& eqllipp to deal every &spect of studeut life. Th¢ pIeS ais(Tr CF¢4ts awamj and opell-
inded envirooment in which Jewish sknts can ¢<ttFortab1Y Itve an iwired Jeyqsh lÈfe whilst away from
home. The organitiOn currelY eowfunthth¢ employmem of thecbaplains with University Jewisb
Chaplaillcy.
It is ibe illtenti(n of the T)s to ty tQ Tun th¢ chaTity with a s11 surplus each year to bu&ld up value to
enable the ¢Prity to ¢onlintK oivutions for a ye4r if eittrv of sowces offuTK18 dry or support
frorn University Jewish CkqplaiDcy ¢¢&se& or IxrtlL
If th¢ major fUIKk stopp&l (hnatio9 and UniversityJewi8h Cbaplaincy
JEWISH STUDEThY ClFLAICy SCoTLryD TRUSTEES REpoKf (Crnlknwl) REFEREPACE Af4DADMINISTRATIVE DETAILS Charity NnbeT SC005999 Princitd Adibr&8 Flat 1, 222 F¢Dwick Road Gl&%gow G46 6UE Advlsors Bank of scod?l, The DiTl Business, P O BOA I(th, BX2 ILB Key Managerneut Perg)nDel.. Th$lett and Orneers Mie Truslee% tsifJLer£ bervinL dur]& the y&ir dnd 41¢¢ the year end were as tollou's'.- STRUCTURE, GOVERNANCEAND mNAGEMEN[ The charity i8 recognised as such by ttr£ offi of th¢ Swttith Cknttsble Regutthr. Appoi#*ment of Trystees TnS are apptsifited by the memitts #t an Gelle1 MrtLing with addili0Th31 Try$t5 ¥iwptyJ by OrzaJbiS41itsn The Trustres hold r¢guJ8r merting8 }d g¢JJernlly contml the 8divitiei of the owisation. The Tntee> are rwon8il>lc for lltml controilillg thc fiEtazKial sitiOn of the olgaillOll. RemuAeratloM of PeTwnnel The TTrle and the other key psome1 LX)llwrtse themain individuals incb8oe of dIti (XXLtrolling, rntming aTd operating the on a dayu) ikny basis. Ixherthan 8tatcd tKlow. all trllBteu give of thar freely and llo reLei¥'ed r¢mutterdti(bn in ttte year. JNDF.PF.VDF.iYr mINER iteR 4)pinted a ¥oluntary b&sL8 &% Itht Examinerand hi$ rewrt is shown on ¢counts. H¢ ]Ja8 CO[nd his wtllitsww to conlinue in this 81110r& for the ullteui yeat. pa¥c
TRUSTEES REPORT (Continued) STATEMENT OFTHE TRUSTEESI RESPOYA SIBILTfiES The TTUStca arc requiT¢d ty pryTe aw)unts fiy each financial Yewhich give a trl and fair vi¢w ofthc st4tC Df affair5 of tbc or8allÉsatioll atthe end of that financial yw aod ofthe Atitr)m¢ aryl ¢xprnditure of th¢ organisatiott tor rljat yrar. In pretWiDg thex the Truste¢s &tc [Equir1 to.. sBlcct suitsblc aocountillg policic5 and apply them consist¢ndy" make judgements an6 e51imate5 thjl a reasonable and Prudenl; • stsle whether applicable UK aw)unting stondarthhve followc4 subj* to ally rnataial d¢partures disclosed and explained in th¢ &¢oui)ts- prep8r¢ 8okDs c<ern basis vnless, thurvi¢w. twed4)nthe infortAtioTt then av]8b1e to t tb&lM5is of wtWion would be inappttwriate. The Tru5tets aJe respK>nsibk for prparaiion ofthe accou5 accordance wilh the Cba¥iu&% aad Inyesunent Iscodalld) A¢t 8ttd th¢ Clwtities ALxxiwits {Strut1aJ) RE12110[ 20Lkn. The Trnstee5 c(HIder that the audit requArell of Regulati ILYI) (a) Lo (c) olthe AccounL% Regulations does appty. The TnISt are alsow0lb1e for takingT¢¥sothI¢ Steps both to sttf¢ tk assets of thc opdaDisalion and to ptevent fraud and fr8d and 4)ther iTrylaritie& Approved by the Tn]stees on 20 Novcmb¢r2024 and signtij oll theirhalf by:
JEMSH S11fDzNf CHAPIAINCY SCOTLAND INDEPENDENT EXAMINER'S REPORT I relrt onlbe a¢¢OW of the organisation forth¢ yeaT ded 30 Jwie 2fj)23 whith set ovt on pages 7 ts) 10. The Twstets all r¢spMsil31¢ for th¢ ParatiOn vfthe ill with the teThlls of the CTh8rities Tnjstee Inveslmtht {SEOtIw} Act 23 and the Chartlies A¢lts (Scirtlandi RegllIations 2006 ( at]ieiid). Th¢ Twstees wt]sId th#t tlie r¢quiTemeni of ReBulation 10(IXa) ty (c) of the Awounts ReguldliTrJy Ik)&% not #M4y. It ismy to examiDe the &s requir&JundeT s10n 44(11{c) of theA¢tand to 5tJte wh¢ther particujarmatters kve coJLe to Jny attentio Basis of hLdependent Exwwi4ers Statement My ¢Aarnination is cwriry1I in with Regulation I l ofthE Chatiii¢8 Accounts (Scotland) Rcgulations 2(K)6 (a5 amcTMkYi). An exami1110 includcs a r¢view of the a¢wJRting record% kept by the ity and a rompa2iEon of tbe rffcsend th06e re¢or¢ts. Et a150 incltades (¥M%i<L'raliiin vf Un$al it¢ms or di50¥l in th¢4c¢ittmts Se¢k$eXplwtio frThB tho.rn0S ¢oYthYning any 5llch )naners. The procedures do ttpvi(k ail the ¢videnthat wtyjld be required by an audii and consequeutly, I do not exp an 4uth'i op110n on the ts0ts. Indepe4dMrt Ex4mltters Sttitmettt In Lht LOULse of ffly &atlall0, Dtter Iw come trj my allethiotL- l. whirh V¢S lo Ixlicve th&t in any rnater1 resp( therequircmert<" to keep a£tounting records in ¥cordsnce stttion 44(IXa) tsf the 20(15 Att and Regulaiion 4 of tlLe 2(X)6 A(wunis R¢guiatiOll5. ¢0 prcphT¢ accounts which accord with &cXting rto)re6 and c(ryty with Regulation 8 of 2006 have not beett met 2. to which. in my Opinio allcfflion should br drawn in ord¢rty rk apro unlktytandillg of th¢
H STUDENT C STATEMENT OFFINANCIALACTivrrIES 2024 21123 GtDeTI Spetld Tot1 General Spethl Tgtsl Lyotts Fwttd Prnie¢t Fund Pmject Fund Fund COME Donations Legatieg ChaTitrbleA¢Èivities 24.974 24,974 31.495 31,495 24.974 24,974 31,495 31,495 EXPENDITURE CharÉtabl¢ Activtties Sw)port Cort8 14.498 225 14.498 225 29.4 131 29.460 131 14.723 14.723 29.591 29,591 TrAET SiTRPLUS FOR YEAR IO251 10.251 1,904 RECONCILIAT014 OFFU Total Funds brought forward 43J86 50.026 41,482 6,640 48.122 Total carried forward £53,637 £6.640 £60.277 £43.386 £6,640 £50,026 The StatetrnTre Aetlvlties iRdudes all gaiBs #Ddloffjes recognlsed iti the year. The tK)teB on pag&4 9 alld 10 forn mof theseA£Cllts
2024 2023 CURKEIYT A&SFTS Bank PROvloN8 67,277 57,026 NET ASSETS £60277 £50,(r26 R¢pr¢ted by:" FUND BALANCES ernl fwid S¢la1 Proi¢cts FLr¥J 53,637 43,J¥6 6.640 £&).?77 £50,026 TsE fianCial STa*Mts wete Apptmtd by the Tn]#e¢s on 20 November2024 and are 8igneO on tbeÈr The nolc% on page8 9 and 10 forni wt ol"tho4e A(x0u$
HST NCYSCO NOTFS TO THE Accoiirfrs For the Yer to 30 June 21124 I. ACCOLI4TING POLICIES Bsts of Preprntio The financial 8tatemettts ot'th¢ organisatithl which is apublic ben¢fit entity under FRS 101 have be¢n Prep<Ed in Ordance with the Chariti¢s SORP (FRS 102)"Accoyntillg and lieEK)rtillg by Clwilieg.. Statement of RQmMended prneti applicable to charities preparing th¢ir accounts in ¢ordance with th¢ Financial Reportillg Standard applithl¢ io the UK and Republic of Ir¢land (FRS 102) {eff¢ctive l Jalluary 20191", Financial Reponing Stth 102"The Fiti&ucial Reporting Standard applicable in the UK and Republic of Ireland. and the Cbwiti¢4 and Trustee Inyesttllent (Scotl?) Act 21105. Assets and Ikabilities are policy notes. Fund Accounting Unr¢strict¢d funds are vailabl¢ tt) sp¢ndon actlvitics that of the puwes of the clwity. Restricted funth are for sprtific projects undertllk¢n by the ChRty. Income Recognltio Itjcome is recognised Wh the cb&ity h8s eJ)titlonent to the ally p¢rfonYEanLt condttions attach¢d to the itetll(s) of incr&ne h&vebeellm¢L it ispmbable that the illcome be received atKI the amount cau b¢ roeawred reliably. Don8tioAs ar¢ r¢¢ogDis&J when the Clwity lus been notified ittwriting of both thc a(mu 4tvJ settle0ll1 d&. Expenditure RecDgnitioll Exrnditure is recogtLiseA] once theie is 2 legal or constrwtive obligatioll tt> nke a payment to a third paty, it is probable that SettIent will be faEuired and the amouth of the obligation can be measured reliably. All expenditLWe ts aceount for on an actno1$ [netbI¢ VAT is elwg¢das & cost against the &etivity for which the eX[wltyj iticutt 2. TRUSTEEAND KEY PERSONNEL EXPENSES 2024 2023 TTreS The orgatiÉsation had fjjll t3me 4uivaleot employees durllw the ye2T (2023.. ll). The other key personnel are employed by the University Jewish Cb8pIAmcy who n)ake their services availabk to the orgatsisation. 3. INCOME FROM CHARABLE ACTIVITIES Ev¢nts 4. EXPEIYDfnJRE ON CHARABLE AcfiviES Cojthknilions to Chaplain's Expenses EvenLg Recrnittnent 14,010 28.579 881 £14.498 £29,460
WISH STUD Forthe Ye•r to 30 JTADe 2024 (Cothllnned) 5. SUPPORT COSTS 2024 21123 A<hDiniskntioll Costs Affiltation Dues suC[ltIOns 23 165 35 96 35 £13l & PROVISION Recruittnent EX5¢$ £7,(K)O £7,0(M) This represents aproii8iiYA tovArds recxuirment ¢XpeTr5 likelyto be InCutt in the fOr¢b]e futtwe. 7. MOVEMENf IN CHAlUTA FUNDS neral Speeial Fund Projetl8 Fund5 Totsl As at l July 2023 Ineoming Resources Resources Expended 43,386 24,974 {1£723) 50,026 24.974 (14.723) As at 30 Jull¢ 2024 £53,637 £6.(AO £60.277 10