|
JEWISH STUDENT CHAPLAINCY SCOTLAND A Scottish Charitable Incorporated Organisation
REPORT AND FINANCIAL STATEMENTS For the Year to 30 June 2025
Charity Registered Number SC005999
JEWISH STUDENT CHAPLAINCY SCOTLAND
JEWISH STUDENT CHAPLAINCY SCOTLAND
TRUSTEES REPORT (Continued)
OPERATING REVIEW (Continued)
2024, with particularly strong engagement in Edinburgh and Glasgow [Edinburgh with a high of 200, GU at 45, St Andrews, 35-40.] An inter-campus Friday night dinner with the First Minister that took place in Edinburgh in Dec 2024 was especially successful (over 200 attended). When compared with pre-2020 participation, these levels underscore the remarkable and sustained growth of Jewish chaplaincy in Scotland over the past five years.
Although student engagement remains high, JSCS continues to rely on one chaplaincy couple serving every campus in the country. The search for an additional part-time couple to be based in the West of Scotland has so far not succeeded, despite recruitment efforts in the past three years. JSCS remains committed to this goal and is working closely with University Jewish Chaplaincy and the Glasgow community to identify sustainable options to reduce the strain on the current chaplains and ensure continuity of pastoral support in future years.
The overall reach of the chaplaincy remains substantial, with an estimated 800 students across Scotland benefiting directly or indirectly from its services. As activity has stabilised at a consistently high level, chaplaincy costs have also remained broadly in line with 2024 expenditure. JSCS continues to fund roughly one quarter of total costs, contributing roughly £25,000 from donations, from the estimated annual budget of £100,000. The remainder of costs are covered by University Jewish Chaplaincy. JSCS’s contributed funds support accommodation for the chaplains, weekly bagel lunches, Shabbat and holiday hospitality, student travel assistance, festival events, and interfaith and educational programming. The chaplains have also continued to liaise with university administrations and provide hands-on assistance during incidents of antisemitic harassment or intimidation, ensuring that students receive guidance and advocacy when they need it most.
Reports from University Jewish Chaplaincy, together with feedback from students, confirm that the work of our chaplains remains effective and essential to Jewish student welfare. JSCS continues to offer a trusted environment where students can meet, learn, and find strength in community. Chaplaincy services are increasingly recognised as vital for the confidence, safety, and leadership development of Jewish students. JSCS also continues to serve as an important bridge to the wider Scottish Jewish community, connecting students to resources for financial, emotional, and spiritual support while they are away from home.
JSCS’s long-standing mission—to provide a uniquely Scottish framework for Jewish engagement, education, and pastoral care—remains at the heart of all our efforts. The chaplaincy continues to play an integral role in nurturing Jewish life across the nation and assisting with rabbinic responsibilities within local communities. The past year has reflected steady growth, resilience, and a reaffirmation of purpose. Looking ahead to 2025-2026, we anticipate further increases in operational costs as activities expand and will continue to prioritise enhanced fundraising and community partnerships to sustain this vital work.
In the coming year, we are confident that the Edinburgh-based chaplaincy couple will continue to enrich Jewish student life and strengthen Jewish identity on campuses across Scotland. We remain optimistic that 2026 will also see successful recruitment for the long-planned part-time post in Glasgow, ensuring that our growing student population continues to receive the support and engagement opportunities it deserves.
2
JEWISH STUDENT CHAPLAINCY SCOTLAND
TRUSTEES REPORT (Continued)
FINANCIAL REVIEW
During the year under review, a deficit of £347 was made in the General Fund (2024: surplus of £10,251). No donations were received into the Special Project Fund nor any donations made from it (2024: £Nil). Overall, funds decreased by £347 (2024: increase of £10,251). The income increased to £26,346 (2024: £24,974). On the expenditure side, the expenditure on Charitable Activities increased to £26,693 (2024: £14,723). The expenses this year included the monthly payment for Bashert Communications for the maintenance of the new website. Support costs totalled £1,693 (2024: £225). At the end of the financial year, total funds amounted to £66,930 (2024: £67,277), excluding the provision of £7000 for recruitment expenses.
INVESTMENT POLICY
The organisation's funds are placed with their bankers.
RESERVES POLICY
The organisation provides a permanent communal framework for all Jewish students at universities across Scotland. Officially recognised by the universities, the Chaplaincy couples are trained husband and wife rabbinic teams, equipped to deal with every aspect of student life. The couples also create a warm and openminded environment in which Jewish students can comfortably live an inspired Jewish life whilst away from home. The organisation currently co-funds the employment of the Chaplains with University Jewish Chaplaincy.
It is the intention of the Trustees to try to run the charity with a small surplus each year to build up value to enable the charity to continue operations for a year if either of the main sources of funds dry up or support from University Jewish Chaplaincy ceases, or both.
If the major funders stopped donations and University Jewish Chaplaincy continued to be able to fund on an existing basis, about £32,000 per annum would be needed to fund our share of the Chaplains' and general running costs. Thus, funds of at least £35,000 would be required to continue for one year at current levels. If University Jewish Chaplaincy ceased to exist, the total costs of employing a Chaplain for a year would be in excess of £70,000. In such a case, the aim would be to continue a service for at least 6 months whilst seeking additional funds for a full service or reducing the service to one ofproviding support workers costing around £30,000 to £50,000 depending on timings. Reserves would need to be at a level of £50,000.
If both University Jewish Chaplaincy and existing fimders stopped donations, then at least £75,000 would be required to keep the existing service going for a year. This is the level of reserves that the organisation is trying to reach. The policy is in continual review and is considered at every meeting of the Trustees.
RISK ASSESSMENT
The main risks to the organisation are:-
-
A significant drop in income from donations from trusts and other donors.
-
If University Jewish Chaplaincy ceased to exist.
In the first case, the contributions to the costs of the Chaplains would be tailored accordingly. In the second case, the organisation would try to increase income to fund a full service on its own or, failing that, to reduce costs by employing field support workers instead of full-time chaplains.
3
JEWISH STUDENT CHAPLAINCY SCOTLAND
TRUSTEES REPORT (Continued)
REFERENCE AND ADMINISTRATIVE DETAILS Charity Number SC005999 Principal Address Flat 1, 222 Fenwick Road, Glasgow G46 6UE
Advisors Bank Bank of Scotland, The Direct Business, P O Box 1000, BX2 1LB Independent Examiner Jeffrey Jesner
Key Management Personnel: Trustees and Executive Officers The Trustees and officers serving during the year and since the year end were as follows:-
Mia Spiro Chair Simon Dover Joint Vice Chair Henry Lovat Joint Vice Chair Justine Powel Honorary Secretary Lea Balint Honorary Treasurer Harvey Kaplan Executive Member Nicola Livingston Executive Member Other Key Personnel Rabbi Eliran Shabo Chaplain Full time Rebbetzin Ayalah Shabo Chaplain Part time
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is recognised as such by the Office of the Scottish Charitable Regulator.
Appointment of Trustees
Trustees are appointed by the members at an Annual General Meeting with additional Trustees co-opted by the Trustees when appropriate.
Organisation
The Trustees hold regular meetings and generally control the activities of the organisation. The Trustees are responsible for monitoring and controlling the financial position of the organisation.
Remuneration of Personnel
The Trustees and the other key personnel comprise the main individuals in charge of directing, controlling, running and operating the charity on a day to day basis. Other than stated below, all trustees give of their time freely and no trustee received remuneration in the year.
INDEPENDENT EXAMINER
Jeffrey Jesner has been appointed on a voluntary basis as Independent Examiner and his report is shown on page 6 of the Accounts. He has confirmed his willingness to continue in this position for the current year.
4
JEWISH STUDENT CHAPLAINCY SCOTLAND
JEWISH STUDENT CHAPLAINCY SCOTLAND
INDEPENDENT EXAMINER'S REPORT
INCOME AND EXPENDITURE ACCOUNT AND
AS AT 30 June 2025
JEWISH STUDENT CHAPLAINCY SCOTLAND
NOTES TO THE ACCOUNTS
For the Year to 30 June 2025
1. ACCOUNTING POLICIES
Basis of Preparation
The financial statements of the organisation, 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 and Trustee Investment (Scotland) Act 2005. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are for specific projects undertaken by the charity.
Income Recognition
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
Expenditure Recognition
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
2. TRUSTEE AND KEY PERSONNEL EXPENSES
==> picture [409 x 43] intentionally omitted <==
----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|Trustees|£-|£-|
|Key Personnel|£-|£-|
----- End of picture text -----
The organisation had no full time equivalent employees during the year (2024: Nil). The other key personnel are employed by the University Jewish Chaplaincy who make their services available to the organisation.
3. INCOME FROM CHARITABLE ACTIVITIES Events
==> picture [409 x 102] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|Events|£-|£-|
|4.|EXPENDITURE|ON CHARITABLE ACTIVIES CHARITABLE ACTIVIES ACTIVIES|
|£|£|
|Contributions|to Chaplain’s Expenses|25,000|14,010|
|Events|-|488|
|£25,000|£14,498|
----- End of picture text -----
- EXPENDITURE ON CHARITABLE ACTIVIES CHARITABLE ACTIVIES ACTIVIES
9
JEWISH STUDENT CHAPLAINCY SCOTLAND
NOTES TO THE ACCOUNTS
For the Year to 30 June 2025 (Continued)
- SUPPORT COSTS
==> picture [410 x 88] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Administration|Costs|647|25|
|Affiliation|Dues|-|165|
|Subscriptions|-|35|
|Website|Costs|1,046|-|
|£1.693|£225|
----- End of picture text -----
6. PROVISION Recruitment Expenses
£7,000 £7,000
This represents a provision towards recruitment expenses likely to be incurred in the foreseeable future.
- MOVEMENT IN CHARITABLE FUNDS
==> picture [413 x 90] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|General|Special|Total|
|Fund|ss Projects|
|Funds|
|As|at|1|July 2024|53,637|6,640|60,277|
|Incoming|Resources|26,346|-|26,346|
|Resources|Expended|(26,693)|-|(26,693)|
|As|at|30 June|2025|£53,290|£6,640|£59,930|
----- End of picture text -----
10