The trustees present their report and accounts for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".
The charitable objects of the Antisemitism Policy Trust (the "Trust") as approved by the Charity Commission are:
- the advancement of education on the history and the culture of the Jewish people.
- the promotion of racial harmony for the benefit of the public between the Jewish community and other members of society by working towards the elimination of racism in the form of antisemitism.
- the promotion of such purposes as shall be charitable in accordance with the laws of England and Wales.
The main objective of the Trust is to promote racial harmony in society by the elimination of antisemitism.
That objective is achieved through education, advocacy and the organisation of lectures to the community as a whole.
The company is the charitable umbrella supporting the work of (a) the All-Party Parliamentary Group Against Antisemitism, which aims to harness the goodwill of parliamentarians from all parties and both Houses, in the struggle against prejudice and discrimination, and (b) the Inter-Parliamentary Coalition for Combating Antisemitism, and (c) the secretariat to the Government's independent advisor on antisemitism.
Our objectives and activities fully reflect the purposes that the charity was set up to further. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our objectives and activities and when planning future activities. In the view of the trustees, society as a whole benefits from the charity's activities in promoting racial harmony.
2023 began the implementation of a new three-year plan for the Trust. We adjusted our Mission, focussing on the development and delivery of innovative educational training to decision makers in various fields, and away from international engagement although this still remains part of our work. The barbaric attack by Hamas on Southern Israel at the end of 2023, and accompanying rise in antisemitism meant that our workload and effort become significantly heavier towards the end of the year and into 2024. Nonetheless, the Trust continued to be called upon for expert advice, and delivered events, briefings, training and other expertise at a high level, throughout the year.
Aim 1:
Stakeholder Engagement
Work with stakeholders continued to be strong. The Trust met and briefed an average of 94 parliamentarians each quarter, including MPs from nearly every party represented in Westminster. We also continued to engage in ‘casework’ as required, supporting MPs facing abuse or raising concerns about constituency or other matters related to antisemitism. We had numerous high-level, including Select Committee members and leadership.
The Trust maintained a steady level of media engagement throughout 2023. Articles written by Trust staff appeared in the Huffington Post Conservative Home, Jewish Chronicle and Jewish News. We appeared on Talk TV, ITV News, BBC, LBC and were in contact with other outlets about appearances. Our events were covered in The Guardian, The Independent and in other publications via PA Media. Our work with the Roald Dahl Museum was covered in the BBC, Washington Post, national newspapers and Jewish press amongst other outlets. We were cited in numerous publications, including the Mail, Telegraph, Times, and Politics Home.
We continued to support parliamentary scrutiny through briefings and educational materials for debates, we also continued to engage with scrutiny processes ourselves. We provided briefing materials and assisted in the drafting of speeches for debates with a particular focus on online safety. The Trust was referenced multiple times, including by front bench representatives and the Leader of the House. We submitted evidence to the DCMS Select Committee which referenced our work in the related report.
In a similar fashion to 2022, there was a continued emphasis on Online Safety legislation. The Trusts work was referenced by Secretary of State and Minister during the second Committee Stages for the Online Safety Bill, twice again in the Third reading and again in the Lords throughout the Bill’s passage through the House. We once again developed and delivered written and oral briefings, supported parliamentary debates with speeches and notes, drafted amendments and were successful in securing changes to the Bill. We worked with Ministerial and Shadow Ministerial teams, government departments and co-ordinated engagement with many other stakeholders.
We took an interest in other Bills too. We prepared a briefing note about the Media Bill and our concerns were highlighted during the Committee stage of the Bill in the House of Commons. We also worked on a briefing note for the Shadow Secretary of State for Justice about the Victims and Prisoners Bill, specifically how antisemitism and anti-social behaviour inter-relate.
Policy and Campaigning Work
Work to improve digital policy remained a key focus in 2023. We engaged repeatedly with parliamentary stakeholders, regulators and policy advisors. We continued to engage with social media companies, NGOs, international counterparts and others. For example, we supported Canadian NGOs with their efforts to secure effective regulation of digital platforms. We developed policy reports on Artificial Intelligence and about streaming sites and online encyclopaedias. We submitted evidence to consultations from Ofcom, the UN, and DCMS. We also engaged in discussion around Higher Education policy, advising the National Union of Students, Union of Jewish Students, MPs and Institutions about various matters, and staffing a parliamentary taskforce, details of which follow below. We submitted evidence to consultations from the Office for Students.
We continued to develop our efforts to address antisemitic discourse throughout 2023. We were called on to advise numerous bodies about antisemitism, including the Financial Conduct Authority and Office for National Statistics. We developed briefing materials about chants voiced during rallies, about the war between Russia and Ukraine, and about conspiracy theories. We published a collection of editorials on antisemitism, and a glossary of antisemitic terms. We provided responses to consultations from the Press Regulation Panel, Independent Press Standards Organisation and Impress. We also ran in-person events this year, including at the party conferences. We ran a tour for MPs and supported events run by the All-Party Parliamentary Group Against Antisemitism. Trust staff also sat on a number of expert panels.
Aim 2:
All-Party Parliamentary Group Against Antisemitism (APPGAA)
The Trust continued to provide the secretariat to the APPGAA throughout 2023. We were re-appointed at the AGM and an EGM which saw further changes to the group leadership. We continue to ensure the APPGAA remains fully complaint with the rules, and followed closely, and responded to an ‘expenses tracker’ which sought to highlight expenditure on APPGs. We supported events including an MP tour, a one-man show, a briefing about campus antisemitism and another on events following the 7 October Hamas attack on southern Israel. We also supported a visit to the USA and another to Brussels. The APPGAA co-hosted the first ever Chanukah lighting in Westminster Hall with representation from some of the most senior figures in public and parliamentary life. We supported members with casework, speeches, letters, Parliamentary Questions, and media appearances or comment. We continued to support the distribution of APPGAA Newsletters and other communications. We also continued to support a ‘Taskforce’ on Higher Education which engaged numerous APPGAA members and officers. We helped draft and re-draft the Taskforce report, and supported launch events, including a well-attended Westminster reception.
The Trust continued to provide secretariat services to Lord Mann as HM Government’s Independent Adviser on Antisemitism throughout the past year. This included liaison with, and the provision of advice from Lord Mann to a dozen Ministers and the nominated oversight department. With our support, Lord Mann engaged extensively with football clubs, fans, representative and other connected organisations. His office facilitated training at numerous clubs, and organised events with Chelsea FC, Arsenal FC, in parliament with the Lord Speaker, and for visiting German clubs. He co-ordinated a delegation to Poland and continued to work on a project focussed on use of the ‘Y-Word’. His office engaged numerous Jewish supporters’ groups and helped inspire the creation of others. He also engaged in efforts to tackle antisemitism in other sports, including rugby and cricket. As outlined above, his office was also centrally involved in driving the parliamentary Higher Education taskforce, meeting with dozens of universities and other relevant bodies and helping to co-ordinate the launch of the report. On education more broadly, he and his Special Adviser continue to work with a school academy chain on a project to inform future national curricula. Lord Mann continues to work with fellow envoys from across the world and has engaged them regularly on numerous issues. He also travelled extensively, speaking at various conferences about antisemitism. Lord Mann spoke at over 27 events and held 181 stakeholder meetings. Lord Mann also commissioned a review of work by the APPGAA which was published in 2023 and which his office is now helping to implement.
Aim 3:
Educational Training
Over the course of 2023, the Trust delivered a huge number of educational sessions to organisations across various different sectors. This included six events for Higher or Further Education providers, three sessions for two different major political parties, two sessions for different Government departments, four sessions for Local Councils and one at City Hall. We ran events for the BBC, the Press Association, sessions for two different branches of the NHS, two for law firms, sessions for the Natural History Museum, and a Theatre. We produced bespoke training for a literary organisation on antisemitism in modern popular culture and worked on a production of the Witches musical. We also advised on a TV documentary and assisted other organisations including the police, Arsenal FC, the National Theatre and Transport for London with educational input.
Organisational Development
In 2023, we had further staff turnover and worked to ensure our systems, in respect of many different aspects of our work, were robust and our policies well-conceived. We continue to distribute regular communications through social media and other channels.
Summary
In 2023, we developed and built our reputation as a source of educational training excellence. We extended our reputation in parliament as a source of authority and expertise. We continued to develop new thinking and provide input for regulators and others working to address antisemitism.
Plans for Future Periods
In 2024, we hope to continue building our reputation and making a mark with decision makers following the 2024 General Election result.
The 2024 General Election has not impacted the core work of the Trust. There is now a very large new group of parliamentarians and a number have expressed an interest in learning more about and tackling antisemitism. The Trust has already had high-level meetings and has a series of educational events planned to probe the different aspects of antisemitism with the new cohort of MPs.
Lord Mann is expected to engage the new Government about the future of the Independent Advisor role in the upcoming months.
During the year the charity received total income of £367,067 (2022: £306,295). The reserves of the charity at the year end were £32,002 (2022: £55,233). The charity continues to receive the support of its major donor.
It is the trustees’ policy to maintain the charity's reserves at a sufficient level to enable it to continue to provide funding for approved projects and working capital requirement for future years.
The charity's policy is to hold any surplus funds in interest-bearing bank accounts.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
The charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 8th June 2010. It is registered as a result with the Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees may appoint trustees to fill a vacancy or as an additional trustee.
D Stone is the Chief Executive of the charity.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Antisemitism Policy Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are 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.
Opinion
We have audited the financial statements of Antisemitism Policy Trust (the ‘charity’) for the year ended 31 December 2023 which comprise of the Statement of Financial Activities, the Statement of Financial Position and the notes to the financial statements, including a summary of significant accounting policies. 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).
In our opinion, the financial statements:
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 charity 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.
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.
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 charity’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.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' 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:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charity’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.
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.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
The extent to which the audit was considered capable of detecting irregularities including fraud
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:
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our commercial knowledge and experience of the Charity sector
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including, but not limited to, the Companies Act 2006, Charities Act 2011 and taxation legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting relevant correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
understanding the charitable objectives as part of the control and operating environment;
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance;
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence and enquiring with the company of actual and potential non-compliance with laws and regulations.
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.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's 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 auditors' 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.
Investment income
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Antisemitism Policy Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 12th Floor, Aldgate Tower, 2 Leman Street, London, E1W 9US. The principal place of business is Haskell House, 152 West End Lane, London, NW6 1SD.
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The Charity's major donor has pledged its continuing support. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Gifts in kind are recognised at the cost the charity would have had to pay for these gifts.
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand.
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Policy, campaigning and research
Event costs
Travel costs
Premises and office costs
The auditor's were not remunerated for their services in the current or prior year. The value of services rendered have been treated as a gift in kind in the current year.
The average monthly number of employees during the year was:
Pension contributions for employees whose annual remuneration was £60,000 or more amounted to £2,201 (2022: £2,201).
The remuneration of key management personnel, is as follows.
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The Independent advisor to HM Government on Antisemitism secretariat fund was established to support the secretariat function which the Trust provides to Lord Mann of Holbeck Moor in his role as advisor to the Government on antisemitism. This funds staffing, office and project costs.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The remuneration of key management personnel, is as follows.
During the year the charity entered into the following transactions with related parties:
The following amounts were outstanding at the reporting end date:
No guarantees have been given or received.