2025-12-31-accounts

Registered number: 04759599 Charity number: 1098206 MACCABI GB (A company limited by guarantee) TRUSTEES. REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

MACCABI GB IA company limited by guarantee) CONTENTS Page Reference and admlnlstratlve detalls of the charlty, Its Trustees and advlsers Trustees. report 3-13 Independent auditors. report on the financial statements 14-17 Consolidatgd statement of financial activities Consolidated balance sheet 19-20 Charity balance sheet 21-22 Consolldated statement of cash flows 23 Notes to the financial statements 24-46

MACCABI GB IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustees M Ziff, President J Prevezer, Chair l Aarons J J Hildebrand J Jacobson (appointed 18 December 20251 B Kalms lappoinled 31 March 20251 N Kenton Lady D Keslenbaum MJLevy J Nathan A Wagner Company registration number 04759599 Charity registration number 1098206 Registered office The Stanley S. Cohen OBE Centre Shaftesbury Avenue Kenton Harrow HA3 ORD Chief executive officer Ashley Lerner Independent auditors Nyman Libson Paul LLP Chartered Accountants statutory Auditors 124 Finchley Road London NW3 5JS Bankers Barclays Bank UK PLC 1 Churchill Place London E14 5HP Page 1

MACCABI GB IA company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Solicitors Womble Bond Dickinson IUKI LLP 4 More London Riverside London SE1 2AU Page 2

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report together with the consolidated audited financial statements of the charity for the year ended 31 December 2025. The annual report serves the purposes of both a Trustees. report and a directors, report under company law. The Trustees confirm that the annual report and financial statements of the group and parent comply with the current stslutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffecb.ve 1 January 20191. Since the group qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large groups under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omilled. Structure, governance and management Governing Document Maccabi GB was established as a charitable company limited by guarantee on 9 May 2003 under company number 04759599 and Is registered with the Charity Commission under charity number 1098206. The charity's affairs are governed by its Memorandum and Articles of Association which allow for any activities covered by the charity's objectives with no specific restrictions. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10. The charity purchased the share capital of Maccabi GB120211 Ltd, a wholly-owned subsidiary incorporated on 10 May2021. The charity also purchased the share capital of EMYG 2024 Ltd, a wholly-owned subsidiary incorporated on 10 September 2023. The subsidiary was dissolved post year end on 23 April 2026. Trustees The Trustees of the charity are also the directors of the company for the purpose of company law and any reference to Trustees is therefore also lo directors. Those who served during the year ended 31 December 2025 were.. M Ziff, President J Prevezer, Chair l Aarons J J Hildebrand J Jacobson (Appointed on 18 December 20251 B Kalms (Appointed on 31 March 20251 N Kenton Lady D Kestenbaum M Levy J Nathan A Wagner Oryanisational structure and decision making policies The board of Trustees Is the governing body which administers the charity. All major decisions are made by the Board which meets regularly to discuss and formulate policy and to decide on strategy. A scheme of delegation Is in pla￿ and day to day responsibility for the affairs of the charity (including operational matters) rests with the Chief Executive and the professional team. Page 3

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Induction and training of Trustees The Charity ensures that any volunteer, member of staff or Trustee of the organisation undergoes an in depth Induction prO￿$s. Specifically, every Trustee is shown a short film about Maccabi GB detailing the breadth of work undertaken by the Charity. They receive a health and safety briefing with information about the Maccabi GB office environment and the risk assessment process that is completed at all programme and event venues. Additionally each Trustee spends lime in the office gaining knowledge of what Is done on a day to day basis. They see each department individually to understsnd the annual calendar and to meet the team. Risk management The board of Trustees is responsible for the management of the risks faced by the charity. All major risks to which the charity is exposed have been identified, assessed and controls established as appropriate. The major strategic and operational risks which the charity faces include the loss of Income due to lack of donations and, to a lesser exlenl, exchange rate fluctuations. The Trustees have examined these risks and Confirm that systems have been established to enable regular report5 to be produced so that the necessary steps can be taken lo lessen these risks. The Finan￿ Committee closely monitors expenditure against budgets on a bi monthly basis and any variations are immediately reported and acted upon. Cash flow is also reviewed, and is monitored on a weekly basis. Objectives and activities Maccabi GB is Britain's leading Anglo Jewish Sport, Health and Wellbeing Charity. Part of a global movement operating in over 70 countries, our mission Is lo support the long term future of British Jewry by engaging and developing the entire Jewish Community with a broad range of sporting, educational, social and health and wellbeing activities, whilst promoting Jewish Identity and the centrality of Israel. As a Jewish Charity operating in the recreational arena, we are reaching more people today than at any time in our history. Each year, through approximately 250 targeted projects, programmes and events, we reach over 70,000 people nationally. A dedicated team of professionals and volunteers, based in London, the North of England and Scotland, achieves this. The annual programmes we create are designed to engage as many members of the Community as possible via a diverse range of opportunities. From operating in a significant number of Jewish Schools In Britain, lo participating in the Ma￿ablah Games In Israel, from attendance at the Maccabi GB Community Fun Run, lo the Elliott Simmons Challenge Israel Tour for young people with mild lo moderate learning difficulties. No matter how old you are. what ability you may possess or religious observance you hold, Mawabi GB strives 'for an active Jewish Community,. In setting objectives and planning for aclivilies, the Trustees have given due consideration to general guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB21'. Page 4

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Achievements and performance- MACCABI GB IMPACT REPORT AND 2026 PRIORITIES A healthy, active and proud Jewish community integrated within Brrtish society, Maccabi GB'S mission Is to create inclusive sporting, community and educational experien￿$ that strengthen Jewish identity, enhan￿ wellbeing and Inspire engagement in the Jewish community, Israel and beyond. In 2025, this mission has fell more relevant than ever. In the context of rising levels of antisemilism, increased pressures on wellbeing and declining participation in physical activity, the significance of a healthy, active and proud Jewish community has become increasingly important. Your support has enabled Maccabi GB lo sustsin core activities, broaden participation in sports activities across the community and continue delivering education programmes. Thousands of children, young people and adults across schools, universities and community sellings have benefited, while also slrenglhening Maccabi GB'S role as a trusted partner within British sport, education and the wider community. 1. S ort Health and Wellbein Sport, Health and Wellbeing Is a top priority across all demographics of the Jewish community, responding not only lo the health crisis in British society bul also addressing the lack of coordinated provision within the Jewish community- Maccabi GB is engaging with Sport England and its 'Active Lives, survey lo measure the levels of physical activity within the British Jewish community as compared to the baseline of the population. The lalesl data 120221231, shows that 26.2'/o of the Jewish population was inactive, engaging in less than 30 minutes of physical activity per week. This was higher than the national average of 25.7'/o. Only 10.8019 of the Jewish population was considered faidy active, participating in 30-149 minutes of physical activity weekly, compared to the national average of 10.9'A. These figures highlight the importance of inclusive sporting opportunities within the community. Maccabi GB'S programmes are designed to make participation in sport accessible to all ages, abilities and levels of observanTr, improving health and wellbeing while also creating opportunities for connection and identity. Our strategy also focuses on creating inclusive opportunities that reach underserved groups, including Charedi and SEND students. university students, and grassroots participants as well as ensuring Jewish athletes can represent Great Britain intemalionally. Sport, Health and Wellbeing- 2025 Key Achievements.. 6,500+ children participated in 23 inler-school tournaments (table tennis, badminton, netball, football) across 28 Jewish schools with 2,800 spectstors. Weekly PE lessons delivered in four primary schools, including one Charedi and one SEND school, engaging 600 children per week. Engaged over 250 Jewish university students through JSOC UJS Netball events and 16 teams from across the country participated In the UJS Football Cup. Increased our provision of Grassroots Sports clubs, currentty rLJnning nine regular clubs in tennis, table tennis, netball, walking football, lawn bowls and four basketball clubs with plans to introduce more. Delivered six community SF)Orts events with over 260 people attending in basketball, padel, tennis, pickleball and walking football, giving people of all ages and abilities the opportunity lo tske part or trial new sports. Page 5

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 29 teams took part in the Peter Morrison Football tournament, including six northern teams and, for the first time ever, four JSOC teams. Successful launch of Dancing Strictly London, where 12 community members (ages 20-70+1 learned to ballroom dance in six weeks, performed in front of 300+ people and raised funds for 12 Jewish charities. 98 charities and over 4,500 people attended the Maccabi GB Community Fun Run, the largest annual cross- communal event. 55 alhleles represented Team GB al the 2025 JCC Maccabi Games in Pittsburgh, competing in U15 and U17 basketb811, footb811, tennis, swimming, dancing and athletics. They trained weekly, attended bonding events and delivered a record-breaking performance with 44 medals". 27 gold, 11 silver, and 6 bronze. Impart.. Enabled thousands of Jewish individuals lo engage in regular physical activity, helping to reduce inactivity and associated health risks. Created safe, inclusive spaces for wellbeing and connection. strengthened Jewish identity and pride through participation in sport across all life stages. Improved wellbeing, confidence, social connections and mental health. For example, a walking football participant shared that regular training sessions and post-match socialising have helped them cope with bere8vement, anxiety, and loneliness. Strengthened Jewish pride and visibility through school tournaments, grassroots clubs, and the Junior Netball League, where young people proudly compete under the Maccabi GB banner. University sport has proved a powerful tool for sustaining Jewish student engagement at a ts'me when many report feeling isolated on campus. Participants describe the lournamenls as providing a safe space lo connect with peers, express Jewish identity confidently and build a sense of belonging beyond academic life. Challenges.. The postponement of the 2025 Maccabiah with less than three weeks to go was understandable but disappointing for participants and staff. Participant retention remains strong, with approximately 400 individuals continuing lo lake part in the rescheduled Maccabiah in July 2026. We also hope lo grow the delegation for 2026, expanding the Games, reach and impact to include other sports. 2026 Plans and Priorities: Sports ForAII.' Launch Maccabi GB Mini Maccs- toddler football. Launch the Sports Development Programme ISDPI for sport-minded youth aged 14-18, integrating SFX)rt, leadership, volunteering, and Jewish identity development. Launch sports provision for early parenthood starting with pilales for pwnanl and postpartum participants, funded by Sports England's Movement Fund. Page 6

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Launch Parents, Football and Netball Leagues. Expand grassroots provision for different sports and to increase involvement of different demographics including programmes for women and SEND. Communlty Sports." Deliver female-focused sporting events lo engage more women in sport and coincide with International Women's Day in March. Host a variety of community sports tournaments featuring a range of sports lo encourage wider involvement and engagement. Build on the success of Dancing Strictly London by establishing il as an annual eommunity event. Enhance the Community Fun Run following a review with the Strategy Committee, focusing on increased participation and improved runner and spectator experience. Establish a community fundraising boxing event lo diversify our sporting offer, generate additional revenue and attract new audiences to our events calendar. Intsrnatlonal Games.. Deliver postponed Ma￿ablah Games in July 2026 and the Jewish identity programme at Pre Camp. Unfortunately due lo the ongoing situation in the Middle East, a much smaller delegation than planned will be attending the Maccabiah Games and there will be no Jewish identity programme taking place. Build on our suceesses with JCC and represent Maceabi GB al the 2026 JCC Maceabi G8mes in Toronto, under the leadership of newly appointed Heads of Delegation. The Maccabi GB Strollers Walking Football club and the Maccabi GB Lawn Bowlers team both look part in competitive lournamenls in Israel, alongside several meaningful visits to sites across Israel, all organised by Maccabi GB Honorary Life President stuart Lusligman. Page 7

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2. Education and Develo ment of Jewish Peo le Maccabi GB delivers educational programmes that strengthen Jewish identity, community engagement, and leadership skills. Informal education is embedded across our work from sports training lo community events, enabling participants lo develop life skills alongside their engagement with Jewish culture and heritage. Education and Development of JewiTsh People- Key 2025 Achievements.. 20,000+ Yellow Candles distributed through schools, care homes, and community organisations in the UK and abroad were lil on Yom Hashoah, engaging the community in Holocaust remembrance as well as Maccabi GB'S participation in an in-person ceremony lo mark 80 years since the liberation of Bergen-Belsen by the British Amied Forces. 23,000 young people reached through 770+ stree￿ise sessions in 70 Jewish primary and secondary schools, youth and community organisations on contemporary anlisemitism, personal safety and anb"_ bullying as well as Krav Maga sessions in partnership with CST. As part of M8ecabi8h Management training, eight training workshops were delivered 10 8dult man8gers and over 20 sessions lo young Maccabiah athletes. A delegation of seven Israelis from Maccabi Tzair delivered 46 sessions lo over 3,000 people in schools and care homes in London and Manchester. Impact and Outcomes." strengthened Jewish identity and community engagement through education programmes. Increased awareness of antisemitism and personal safety among thousands of young people. Leadership skills and teamwork developed in young athletes through Maccabiah preparation and coaching workshops. The scale of the Yellow Candle Project ensures that Holocaust remembrance remains a living, communal act rather than a passive observance. Chall8ng8s.' The post-october 7th landscape has led to challenges in delivering programmes in Jewish secondary schools, with multiple organisations competing in antisemitism education. CST is supportive of a strategic refocus on contemporary antisemitism and personal safely training, and lo rebrand stree￿ise to align with CST to strengthen credibility, marketing and school access. With the historic 'Maccabi Leadership, programme experiencing a drop In participation, we have devised a new Strat￿lC direction for long-lerm engagement of youth and adults as part of a newly developed Sports Development Programme for 2026. 2026 Plans and Priorities: Rebranding of Streetwise in close partnership with CST. Develop Jewish Identity and leadership programmes to be delivered as part of the new Sports Development Programme, that is launching in 2026. Page 8

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 3. Contribution to British Socie Maccabi GB aims for greater cohesion in Britain resulting from raising awareness of antisemitism and discrimination by delivering educational projects in schools and within the world of sport and providing cross- cultural opportunities through community and sports programmes. Our educational programmes equip both young people and professionals lo recognise and challenge prejudice in schools, sports clubs, and community settings. High-profile partnerships with government, sport bodies, and civic organisations have strengthened Maccabi GB'S Influence, helping lo shape policy and practice on antisemitism and inclusion. Interfaith initiatives, Including the Interfaith Wellbeing Festival, create spaces for dialogue, collaboration, and shared community experiences, highlighting the positive contribution of the Jewish community lo broader society- Contribution to British Society- Key 2025 achievements.. 91 workshops delivered to 2,200+ participants al Premier League, EFL and County FAS including pre-match steward briefings at major stadiums and our first workshop delivered to the Barnel FC First team. Delivered our first Tackling Antisemitism in Sport Symposium at Arsenal Football Club, in partnership with Lord Mann, HM Government's Independent Adviser on Anlisemilism. 100 professionals attended from clubs, regulators and International partners and explored the current landscape of antisemitism in British sport, the lived experiences of Jewish professionals and supporters, and the opportunities and challenges within organisational Equality, Diversity, and Inclusion IEDII strategies. 17,000+ students reached through Stand Upl Eduealion Ag8inst Discrimination workshops in 69 mainstream secondary schools nationwide. 100 Year 10 students from 10 schools participated in the Alan Senitt Upstsnders Leadership Programme, promoting interfaith understanding, leadership, and volunteering. 36 charities and 1,000 participants attended the Interfaith Wellbeing Festival which involved a full day of activities, talks and performing arts al Paddinglon Recreation Ground. Regular meetings with Govemment ministers and increased visibility within government, sport and mainstream society including joint Chanukah events with the FA at Wembley, Parliament at Westminster and with Jewish football supporter groups. Impact and Outsomes.. Raised awareness and capability to tsckle discrimination and antisemitism among sports professionals and students. Promoted interfaith understanding and collaboration. The Sland Upl project continued its successful output into mainstream British schools, with proven outcomes as measured by ils monitoring and evaluation tools. Posl-workshop evaluations showed meaningful improvements in students, attitudes and confidence.. )) +12OA in awareness and concern for others

) +10OA in challenging prejudiced behaviour )) +110/0 in ￿porting hate offline Page 9

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 )) +90/0 in reporting hate online 2026 Plans and Priorities: Expand Tackling Antisemitism in Sport both within the football pyramid and in additional sports, such as rugby and cricket. Continue advising and meeting with government officials to tackle antisemitism in sport. Prlorltles for the next 12 months In 2026, Maccabi GB will focus on consolidating and deepening impact across sport, education and community engagement. Key priorits'es include.. Broadening access to sport and wellbeing provision across the community, with a particular focus on women, SEND participants, early years and new parents. Embedding healthy habits from an earfy age through the launch of Mini Maccs and early years programmes. Supporting new parents through targeted physical 8clivity programmes, beginning with Pi18tes for pregnancy and postnatsl wellbeing funded by Sport England's Movement Fund, as well as the launch of new Parents football and netball leagues, where parents from Jewish schools participate in regular matches representing their respective schools. Developing future Jewish sports leaders through the launch of the Sports Development Programme for young people aged 14-18, integrating sport, leadership, volunteering and Jewish identity. Delivering the postponed Maccabiah Games and Jewish Identity Programme at Pre Camp, ensuring participants benefit fully from the experience despite the delay. Strengthening the response to antisemitism in sport and education, including the expansion of Tackling Antisemitism in Sport both within the football world and into additional SF)Orts. Rebranding and refocusing the Stree￿ise programme in partnership with CST. Building long-lerm suslainabilily and impact, through improved monitoring and evaluation, strengthened governance and strategic oversight. Page 10

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Financial Review The Consolidated Statement of Financial Activities sel out on page 18 of the financial statements shows how Maccabi GB'S Incoming resour￿$ have been expended during the year ended 31 De￿rnber 2025. Total incoming resources amounted lo £1,866,523 12024. £2,795,205) generated by way of donations and I￿acleS of £993,630 12024.. £306,068), activities in furtherance of Maccabi GB'S objectives of £819,270 12024.. £898,5261, Income from other trading activities of £39,728 12024. £1,571,252) and returns on Investments of £13,89512024.. £19,359>. An analysis of the Incoming resources is provided In notes 4 10 7. Resources expended amounted to £1,653,705 12024.. £3,134,902) of which £1,627,253 12024.. £1,681,237) relates to direct charitable expenditure, and £26,452 12024. £1,453,665) relates lo the costs of fundraising. An analysis of the resources expended Is provided in notes 8 to 10. Gains on revaluation of the investment portfolio al the year end amounted lo £64,162 12024.. £42,302). The resulting excess income for the year was £276,98012024'. excess expenditure of £297,395), which comprised of a nel increase on the endowment fund of £26,76312024'. net decrease £13,663), a nel increase on the restricted funds of £234,28012024.. £34,4611 and a net increase on the unreslricled funds of £15,93712024'. net decrease £318,3731- The balan￿ sheet sel out on page 19 of the financial statements shows the financial position of Maccabi GB at 31 December 2025. After deducting the charge for depreciation, the net book value of fixed assets was £2,047,340 12024.. £2,083,952). Fixed asset investments of £662,290 12024.. £603,242) is the market value of the investment portfolio at the balance sheet date, which is held as part of the endowment fund. Current assets are represented by debtors of £1,146,018 12024. £1,696,918) and cash at bank and in hand of £997,401 12024 £143,453). Nel assets amounted to £3, 140,237 12024.. £2,863,257) which Is represented by the closing balances on the restricted funds of £550,863 12024.. £316,583). endowment fund of £403, 181 12024. £376,418) and general unrestricted funds of £2, 186,193 12024.. £2,170,256) Icomprising designated funds of £2, 123,067 12024.. £2,140,252) and general funds of £63,12612024.. £30,0041.1 Maccabi GB relies very much on the financial support of our Patrons and all of our supporters, lo whom we wish lo express our sin￿re thanks. Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue In operational existence for the foreseeable future. For this reason, they continue lo adopt the going con￿rn basis in preparing the financial stalemenls. Further details regarding the adoption of the going COn￿M basis can be found In the accounting policies on pages 24-27. Reserves policy 11 Is the desired policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months, expenditure. Due to the nature of the charity's work, the reserves policy is such that expenditure is Incurred as required and reserves are maintsined at a level lo meet ongoing commitments. The charity does not actively try and maintain Page11

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 any surplus reserves but is constantly monitoring Ils financial position to ensure that there is funding In place to complete all the projects it has commilled to undertake. In January 2016 the Board look the decision lo sel a largel going forward of a level of free reserves of £100,000 lo ensure the charity had sufficient funds lo meet day lo day working capitsl requirements. At the end of the year free reserves lolalled £138,853 12024.. £86.3041. The Iruslees have the power lo undesignate designated funds and therefore for the purpose of assessing free and available reserves, the designated fund has been Induded when calculating the total available free reserves. The Board Is satisfied that there are adequate resources to fund their aclivilies. Investment policy The Trustees, investment powers are govemed by the Memorandum and Articles of Association which permit the charitys funds lo be invested in a wide range of securities and assets. The Board's Investment policy is lo aim for safety commensurate with immediate and planned spending requirements. The charity holds a diversified portfolio of widety spread investments which are managed by professional Investment advisers in order to minimise the downside risk. The Trustees will continue lo manage the Trusys Investments confimiing this policy and the governing document. They aim to ensure that adequate liquid assets are held before further Investments are made. Asset cover for funds The Trustees are of the opinion that as at the balance sheet date, the assets plus the budgeted future funding are sufficient lo meet the charity's obligations on a fund by fund basis. Arrangements for setting pay and remunerab.on of the charity's key management personnel and criteria for setting pay In order lo sel pay and remuneration of key management personnel, the Chief Executive Officer and Chief Operating OffiTrr rate each Individual's performance indicators set al the start of the year. Once a level of pay has been suggested then these are taken to the remuneration committee for review and approval. Page 12

MACCABI GB IA company limited by guarantee) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 ststement of Trustees. responsibilities The Trustees (who are also the directors of the charity for the purposes of company lawl 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. Under company law, the Trustees musl not approve the financial stslements unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and of its Incoming resources and application of resourTrs, including ils Income and expenditure, for that period. In preparing these financial stslemenls, the Trustees are required lo.. select suitable accounting policies and then apply them consistently., observe the methods and principle5 of the Charities SORP IFRS 1021., make judgments and accounting estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed. subject lo any material departures disclosed and explained in the financial stslemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity and enable them lo ensure that the financial stslemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hen￿ for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of infomiation to auditors Each of the persons who are Trustees al the time when this Trustees, report is approved has confirmed that.. so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitys auditors are aware of that information. Auditors The auditors, Nyman Libson Paul LLP, have indicated their willingness lo continue in office. The Trustees will propose a motion reappointing the auditors al a meeting of the Trustees. Approved by order of the members of the board of Trustees on 1810812026 and signed on their behalf by.. Jonathan Prevtzer IAug 18, 2026 16".25."28 GMT+11 J Provgzer Ichair of Trustees) Page 13

MACCABI GB IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MACCABI GB Oplnlon We have audited the financial statements of Maccabi GB Ithe 'parent charitable company'l and ils subsidiaries Ilhe 'group'l for the year ended 31 December 2025 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the charity balan￿ sheet, the consolidated statement of cash flows and the related notes, 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, Iunited Kingdom Generally Accepted Accounting practi￿). In our opinion the financial statements.. give a true and fair view of the stale of the group's and of the parent charitable company's affairs as at 31 December 2025 and of the group's incoming reSoUr￿S and application of resources, including its income and expenditure for the year then ended., have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act2011. Basis for opinion We conducted our audit in accordanTr with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordanTr with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concorn In auditing the financial slalements, 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 group's or the parent charitable company's ability to continue as a going concern for a period of at least ￿e1ve months from when the financial slalements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees wth respect lo going COn￿M are described in the relevant sections of this report. Page 14

MACCABI GB IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MACCABI GB {CONTINUED) Other Informatlon The other information comprises the information included in the annual report other than the financial statements and our auditors, 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 lo the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo 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 misststemenl 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. Oplnlon on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, report for the financial year for which the financial statements are prepared is consistent with the financial ststements. the Trustees, report has been prepared in accordan￿ with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of our knowledge and understanding of the charitsble company and its environment obtsined in the course of the audit, we have not identified material misstalemenls in the Trustees, report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion". the parent ch8ri18ble company has not kept adequate and sufficient aceounling records, or returns adequate for our audit have not been received from branches not visited by us, or the parent charitable company financial statements are not in agreement with the accounting records and returns,. or certain disclosures of Trustees, remuneration specified by law are not made., 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 awordance 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 Strategie report. Page 15

MACCABI GB IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MACCABI GB {CONTINUED) Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl 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 ne￿SSary lo enable the preparation of financial statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial slatemenls, the Trustees are responsible for assessing the group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, mallers related to going concern and using the going concern basis of accounting unless the Trustees either intend lo liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so. Audltors. responslbllltles for the audlt of the flnanclal statements 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 lo issue an auditors, 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 IUKI will always detect a material misststemenl 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 lo influence the economic decisions of users taken on the basis of these financial ststemenls. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delect material misststemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of delecling irregularities, including fraud is detsiled below.. We gained an understanding of the legal and regulatory framework applicable to the Group and the industry in which it operates, and considered the risk of acts by the Group that were contrary lo applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006. Our tests included agreeing the financial statement disclosures to undedying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of intemal controls, including testing joumals and evaluating whether there was evidence of bias by the Iruslees that represented a risk of material misstatement due to fraud A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.or .uklauditorsres onsibililies. This description forms part of our auditors, report. Page 16

MACCABI GB IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MACCABI GB {CONTINUED) Use of our 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, and lo the charitable company's Iruslees, as a body, Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale to the charitable company's members those matters we are required to stste lo them in an auditors, report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and ils members, as a body, for our audit work. for this report, or for the opinions we have formed. Andrew Thomas Isenlor statutory audltorl for and on behalf of Nyman Libson Paul LLP Chartered Accountsnts Statutory Auditors 124 Finchley Road London NVV3 5JS Dale. 21 August 2026 Page 17

MACCABI GB IA company limited by guarantee) CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Endowment funds 2025 Restricted funds 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Note Income and endowments from: Donations and legacies Charitsble activities Other trading activities Investments 496,863 348,121 496,767 471,149 39,728 13,895 993,630 819,270 39,728 13,895 306,068 898,526 1,571,252 19,359 Total income and endowments 844,984 1,021,539 1,866,523 2,795,205 Expenditure on: Raising funds Charitable activities 3,175 9,602 23,277 1,043,743 26,452 1,627,253 1,453,665 1,681,237 573,908 Total expendlture 12,777 573,908 1,067,020 1,653,705 3,134,902 Ngt Income Ilexpgnditurel beforo net gains on investments Nel gains on investments 112,7771 271,076 145,4811 212,818 1339,6971 39,540 24,622 64,162 42,302 Net income Ilexpenditurel Transfers between fvnds 26,763 271,076 120,8591 276,980 1297,3951 20 136,7961 36,796 Net movement In funds 26,763 234,280 15,937 276,980 1297,3951 Reconclllatlon of funds: Total funds brought forward Nel movement in funds 376,418 26,763 316,583 234,280 2,170,256 15,937 2,863,257 276,980 3,180,652 1297,3951 Total funds carrled forNard 403,181 550,863 2,186,193 3,140,237 2,863,257 Page 18

MACCABI GB IA company limited by guarantee) REGISTERED NUMBER: 04759599 CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Fixed assets Tangible assets Investments 14 15 2,047,340 662,290 2,083,952 603,242 2,709,630 2,687,194 Current assets Debtors Cash al bank and in hand 16 1,146,018 997,401 1,696,918 143,453 2,143,419 1,840,371 Current liabilities Creditors." amounts falling due within one year 17 11,587,812) 11,514,308) Net current assets 555,607 326,063 Creditors.. amounts falling due after more than one year 18 1125,0001 1150,0001 Total net assets 3,140,237 2,883,257 Charity funds Endowment fLJnds Reslricled funds.. 20 403, 181 376,418 Reslricled funds 20 550,863 316,583 Total restricted funds Unrestricted funds 20 550,863 316,583 Designated funds General funds 20 20 2,123,067 63,126 2,140,252 30,004 Unrestricted fvjnds 20 2,186,193 2,170,256 Totsl funds 3,140,237 2,863,257 Page 19

MACCABI GB IA company limited by guarantee) REGISTERED NUMBER: 04759599 CONSOLIDATED BALANCE SHEET ICONTINUEDI AS AT 31 DECEMBER 2025 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial slalemenls have been prepared in accordan￿ with the provisions applicable to enlilies subject to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees on and signed on their behalf by.. 1810812026 Jonalhaii Prevezer IAug le. 2026 16."25 28 GMT+11 Michael A Ziff (Au9 18. 2 23 12."39 GMT*11 J Prevezer (Chair of Trustees) Mziff (Trusteel The notes on pages 24 to 46 form part of these financial statements. Page 20

MACCABI GB IA company limited by guarantee) REGISTERED NUMBER: 04759599 CHARITY BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Fixed assets Tangible assets Investments 14 15 2,047,340 662,292 2,083,952 603,244 2,709,632 2,687,196 Current assets Debtors Cash al bank and in hand 16 1,126,040 735,726 1,696,917 128,433 1,861,766 1,825,350 Current liabilities Creditors." amounts falling due within one year 17 11,306,221) 11,513,308) Net current assets 555,545 312,042 Total assets less current liabilities 3,265,177 2,999,238 Creditors." amounts falling due after more than one year 18 1125,0001 1150,0001 Total net assets 3,140,177 2,849,238 Charlty funds Endowment funds Reslricled funds.. 20 403,181 376,418 Reslricled funds 20 550,863 316,583 Total restricted funds Unrestricted funds 20 550,863 316,583 Designated funds General funds 20 2, 123,067 63,066 2, 140,252 15,985 20 Total unrestricted funds 20 2,186,133 2,156,237 Total funds 3,140,177 2,849,238 Page 21

MACCABI GB IA company limited by guarantee) REGISTERED NUMBER: 04759599 CHARITY BALANCE SHEET ICONTINUED} AS AT 31 DECEMBER 2025 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial slalemenls have been prepared in accordan￿ with the provisions applicable to enlilies subject to the small companies regime. The financial 181081202e statements were approved and aulhorised for issue by the Trustees on and signed on their behalf by.. Jon3lhan revezer I ug 1 Michael A Zi Michael A Ziff (Au9 18, 2 Mziff (Trusteel 23.12..39 GMT+11 J Prevezer (Chair of Trustees) The notes on pages 24 to 46 form part of these financial statements. Page 22

MACCABI GB IA company limited by guarantee) CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Cash flows from operating activities Nel cash used in operating activities 840,150 1461,3531 Cash flovts from investing activities Dividends and interest received from listed investments Proceeds from sale of listed investments Purchase of listed investments 13,895 73,729 173,8261 19,359 453,422 169,5701 Net cash provided by investing activities 13,798 403,211 Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year 853,948 158,1421 201,595 143,453 Cash and cash equivalents at the end ofthe year 997,401 143,453 The notes on pages 24 to 46 form part of these financial statements Page 23

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 General Infomiatlon Maccabi GB is a charitable company limited by guarantee, incorporated in England and Wales. The address of its registered office is The Stanley S. Cohen OBE Centre, Shaftesbury Avenue, Kenton, Harrow, HA3 ORD. The directors ofthe company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. Accountlng pollcles 2.1 Basis of preparation of financial statements The financial slalements have been prepared in accordan￿ with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Maccabi GB meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise staled in the relevant accounting policy. The consolidated statement of financial activities ISOFAI and consolidated balance sheet consolidate the financial statements of the charity and its subsidiary undertakings. The results of the subsidiaries are consolidated on a line by line basis. The charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented ils own statement of financial activities in these financial statements. 2.2 Going concern The group recorded nel income of £276,980 during the year and as al the reporting dale the group had net current assets of £555,607. The Trustees have reviewed the circumstan￿5 of the charity given the above and have prepared appropriate budgets and cash flow forecasts which indicate that cash resources will continue to be available to fund the activities of the charity for the next 12 months. Accordingly, the Trustees consider il appropriate for the company lo continue to adopt the going concern basis in preparing ils financial statements. Page 24

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Icontlnuedl 2.3 Income All income is recognised once the charity has entitlement lo the funds, any performance conditions have been mel, it is probable that the income will be received and the amount of income re￿1vable can be measured reliably. For legacies, entiuemenl is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executorlsl to the Trust that a distribution will be made, or when a distribution is received from the estate. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed lo the projects. Gifts donated for resale are included as income when they are sold. Donations and gifts are recognised as incoming resources when they are received, while income from charitable activities, fundraising activities and investment income is recognised on an accruals basis, when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind are recognised at fair value. Income in respect of events is recognised when the event takes pla￿. Income lax recoverable in relation to investment income is recognised at the time the investment income is receivable. 2.4 Expendlture Expenditure is charged to the statement of financial activities on an accruals basis, when a conslruclive obligation has arisen, it is probable that settlement will be required and the amount of the obligation can be measured reliably and is classified as follows.. il Cost of generating funds This comprises all costs incurred by the charity associated with attracting voluntary income lo finan￿ its charitable objectives. ill Charitable expenditure This comprises all costs incurred by the charity in the delivery of activities and services for its beneficiaries. iiil Support costs - These comprise central costs including salaries and other expenses necessary to support the activities. These costs have been allocated to activity costs on a basis consistent with the use of reSoU￿s. iv) Governance costs These comprise all costs associated with meeting the constitutional and slalutory requirements of the charity. Expenditure on raising funds includes all expenditure incurred by the group to raise funds for ils charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on direcuy undertaking the activities which further the group's objectives, as well as any associated support costs. Page 25

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Icontlnuedl 2.5 Subsidiary companies and group accounting The charity owns 1000k of the issued share capital of the limited companies Maccabi GB120211 Ltd and EMYG 2024 Ltd respectively. The group has included consolidated full-year accounts for the year to 31 December 2025. EMYG 2024 Limited, which was 1000k owned by Maccabi GB, was dissolved on 23 April 2026. 2.6 Tangible fixed assets and depreciation Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straighl-line method. Depreciation is provided on the following bases.. Freehold propety 20k straight line lon completion of refurbishment) 12.5Qk straight line 250/0 straight line Fixtures and fillings Computer equipment 2.7 Investments Investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the statement of financial position dale using the closing quoted market price. The statement of financial activities includes the nel gains and losses arising on revaluation and disposals throughout the year. Investments in subsidiaries are valued at cost less provision for impairment. 2.8 Debtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. 2.9 Cash at bank and In hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. Page 26

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollcles Icontlnuedl 2.10 Liabilities and provisions Liabilities are recognised when there is an obligation at the balance sheet dale as a result of a past event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay lo setde the debt or the amount it has re￿iVed as advanced payments for the goods or setvices it musl provide. Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the consolidated statement of financial activities as a finance cost. 2.11 Flnanclal Instruments The group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their settlement value with the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.12 Fund accountlng General funds are unreslricled funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the group and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial ststemenls. Restricted funds are funds which are to be used in accordance with specific reslriclions imposed by donors or which have been raised by the group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial statements. The Endowment fund is a restricted fund and is an expendable endowment, not permanent capital. It is available for use al the discretion of the trustees subject to the approval of an Endowment Committee. Income generated from the fund is used in futherance of the general objectives of the charity. Crltlcal accountlng estlmates and areas of judgment The charity considers that there are no key or material eslimales or areas of judgement in the preparation of the financial statements. Page 27

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donatlons and legacles Reslricled Unrestricted funds funds 2025 2025 Total funds 2025 Totsl funds 2024 Restrlcted Donatlons Yellow Candle International Games Fund Maccabi GB Junior Football League Maccabi GB Nation81 Football Committee Maccabi GB Netball student Sport Fund Stand Upl Education Against Discrimination Fund Antisemitism in Sport Fund 130,424 128,124 130,424 128,124 99,234 2,175 4,080 6,030 3,000 6,285 5,000 15,480 6,285 5,000 15,480 29,800 181,750 29,800 181,750 46,000 Total Restrlcted Donatlons 496,863 496,863 160,519 General Donations 496,767 496,767 145,549 Total Unrestricted Donations 496,767 496,767 145,549 496,863 496,767 993,630 306,068 Total 2024 160,519 145,549 306,068 Page 28

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from charltable actlvltles Reslricled Unrestricted funds funds 2025 2025 Total funds 2025 Totsl funds 2024 Entry and p8rbcip8tion fees JCC Games Leadership and stree￿ise Projects Stand Upl Education Against Discrimination European Maccabi Youth Games 281,666 209,483 261,686 209,483 124,246 223,875 185,827 105,431 117,844 210,168 279,256 124,246 223,875 348,121 471,149 819,270 898,526 Page 29

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Income from other actlvltles Income from fundralslng events Unrestricted funds 2025 Total funds 2025 Totsl funds 2024 Sponsorship income and commission received by subsidiary company for events Entry fees, fundraising and supporter packages received by subsidiary company re.. European Maccabi Youth Games 43,190 1,435,476 1,478,666 Income from non charitable trading activities Unrestricted funds 2025 Total funds 2025 Total funds 2024 Sponsorship income relating lo the Maccabiah Games Rent re￿1Vable and Servi￿ charges 54,685 37,901 39,728 39,728 39,728 39,728 92,586 Investment income Unrestricted fvnds 2025 Total funds 2025 Total funds 2024 Interest and dividends re￿1vable 13,895 13,895 19,359 Page 30

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on ralslng funds Costs of ralslng voluntary Income Endowment Unrestricted funds funds 2025 2025 Total funds 2025 Totsl funds 2024 Investment management charges Other fundraising expenses 3,175 1,978 21,195 5,153 21,195 6,942 51,099 3,175 23,173 26,348 58,041 Othor trading gxpenses Unrestricted funds 2025 Total funds 2025 Total funds 2024 Administration and event expenses in 100Qkn owned subsidiaries 104 104 1,395,624 Total expenditure on raising funds amounted to £26,45212024.. £1,453,665). Anatysis of expenditure on charitsble activities Summary by fund type Endowment funds 2025 Reslricled Unrestricted funds funds 2025 2025 Total 2025 Total 2024 Events 411,949 154,936 238,675 238, 183 411,949 247,439 729,682 238,183 599,855 320,796 611,290 149,296 Sports & Youth Development Tours & Projects JCC and EMYG 9,602 82,901 491,007 9,602 573,908 1,043,743 1,627,253 1,681,237 Page 31

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 10. Summary of expendlture by actlvlty Support costs 2025 Total funds 2025 Totsl funds 2024 Direct costs 2025 Events Sports & Youth Development Tours & Projects JCC and EMYG 145,980 39,899 515,386 185,346 265,969 207,540 214,296 52,837 411,949 247,439 729,682 238,183 599,855 320,796 611,290 149,296 886,611 740,642 1,627,253 1,681,237 Total 2024 988,171 693,066 1,681,237 Included within support costs are £21,816 of governance costs 12024.. £21,655), which comprise audit, accountancy, legal and other professional expenses attributable lo the governance of the charity. 11. Audltovs remuneratlon 2025 2024 Fees payable lo the charitys auditor for the audit of the charitys annual accounts 10,200 9,300 Fees payable lo the charity's auditor in respect of.. All non-audil services not included above 6,650 5,190 12. Staff costs Group 2025 Group 2024 Wages and salaries Social security costs Pension contributions 775,540 90,516 14,967 685, 185 75,673 14,975 881,023 775,833 Page 32

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 12. Staff costs {contlnued} The average number of persons employed by the charity during the year was as follows.. Group 2025 No. Group 2024 No. Ch8rily 2025 No. Charity 2024 No. MGB Central Major Events Sport and youth development 11 15 13 15 19 21 20 21 The number of employees whose employee benefits (excluding employer pension costs) ex￿eded £60,000 was.. Group 2025 No. Group 2024 No. In the band £60,001- £70,000 In the band £80,001- £90,000 In the band £90,001- £100,000 Key management includes the directors and members of senior management. The compensation paid or payable lo key management for employee ServI￿S during the year was £380,66012024." £329,926). 13. Trustees. remuneration and expenses During the year, no Trustees re￿iVed any remuneration or other benefils12024 - £NILI. During the year ended 31 December 2025, no Trustee expenses have been incurred12024 - £NILI. 14. Tangible fixed assets Group and Charity Freehold Fixtures and property fillings Total Cost or valuation At 1 January 2025 2,138,209 92,656 2,230,865 At 31 December 2025 2,138,209 92,656 2,230,865 Page 33

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 14. Tanglble flxed assets Icontlnuedl Group and Charlty Icontlnuedl Freehold Fixtures and property fillings Totsl Depreciation At 1 January 2025 Charge for the year 78,775 28,623 68,138 7,989 146,913 36,612 At 31 December 2025 107,398 76,127 183,525 Net book value At 31 December 2025 2,030,811 16,529 2,047,340 At 31 December 2024 2,059,434 24,518 2,083,952 Page 34

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 15. Flxed asset Investments Investments in subsidiary companies Listed investments Total Charity Cost or valuation At 1 January 2025 Additions Disposals Revaluations 603,242 73,826 173,7291 64,162 15,2111 603,244 73,826 173,7291 84,162 15,2111 Foreign exchange movement At 31 December 2025 662,290 662,292 Consolidated investments are equal to the above table but without the investment in subsidiary companies. 16. Debtors Group 2025 Group 2024 Charity 2025 Charity 2024 Due after morg than one year Other debtors 125,000 150,000 125,000 150,000 125,000 150,000 125,000 150,000 Due within one year Trade debtors Other debtors Prepayments and accrued income 16,937 28,041 976,040 25,001 1,521,917 25,000 976,040 25,000 1,521,917 1,146,018 1,696,918 1, 126,040 1,696,917 Page 35

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 17. Credltors: Amounts falllng due wlthln one year Group 2025 Group 2024 Charity 2025 Charity 2024 other loans Isee below) Trade creditors Amounts owed to group undertakings Other laxalion and social security other creditors Accruals and deferred income 25,000 30,373 25,000 26,336 25,000 30,373 26,400 22,728 13,519 1,188,201 25,000 26,336 22,728 13,519 1,496,192 21,405 16,645 1,424,922 21,405 16,645 1,423,922 1,587,812 1,514,308 1,306,221 1,513,308 18. Creditors: Amounts falling duo after more than one year Group 2025 Group 2024 Charity 2025 Charity 2024 Other loans 125,000 150,000 125,000 150,000 Included in other creditors is a loan balance of £150,000 12024.. £175,000) from the Stanley S Cohen Charitable Selllemenl. This is repayable via annual inslalments of £25,000 and is secured on the charity's freehold property. 19. Financial instruments Group 2025 Group 2024 Charity 2025 Charity 2024 Financial assets Financial assets measured at fair value through income and expenditure 662,290 603,242 662,292 603,244 Financial assets measured at fair value through income and expenditure comprise of fixed asset investments. Page 36

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 20. Statement of funds Statement of funds - current year Balance at 31 December 2025 Balance al 1 January 2025 Transfers inlloull Gainsl (Losses) Income Expenditure Unrestricted funds Designated funds Kenton 2,059,435 128,6231 2,030,812 Kenton Sinking Fund Future Core Project Fund 15,000 5,000 20,000 65,817 15621 7,000 72,255 2, 140,252 129,1851 5,000 7,000 2,123,067 General funds General Funds Reserves 15,985 14,019 1,021,539 11,037,731) 11041 31,796 17,622 49,211 13,915 30,004 1,021,539 11,037,835) 31,796 17,622 63,126 Total Unrestricted funds 2,170,256 1,021,539 11,067,020) 36,796 24,622 2,186,193 Endowment fund Maccabi GB Endowment Fund 376,418 112,7771 39,540 403,181 Restricted funds Leadership and Streetwise Projects 124,246 1124,2461 Page 37

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 20. Statement of funds (contlnuedl Statement of funds - current year {contlnuedl Balance at 31 December 2025 Balance al 1 January 2025 Transfers inlloull Gainsl (Losses) Income Expenditure International Events Advance Funds Pierre Gildesg8me Fund 13,242 13,242 15,198 15,198 Elliott Simmons Challenge Fund Maccabi GB National Football Committee Maccabi GB Junior Football League International Games Fund Stsnd Up Reserve Fund Yellow Candle Fund 46,114 46,114 12,898 6,285 15,3391 13,844 12,908 12,908 69,686 128,124 124,6821 173,128 51,286 253,675 1197,8241 107,137 86,796 130,424 1121,2231 136,7961 59,201 Maccabi GB Golf Fund Maccabi GB Netball Fund Maccabi GB Cricket Fund Maccabi GB Anlisemilism in Sport Fund Maccabi GB Student Sport Fund 1,189 1,189 5,612 5,000 17,3931 3,219 1,000 1,000 181,750 182,9011 98,849 674 15,480 110,3201 5,834 316,583 844,984 1573,9081 136,7961 550,863 Total of funds 2,863,257 1,866,523 11,653,705) 64,162 3,140,237 Page 38

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 20. Statement of funds (contlnuedl Statement of funds - prlor year Balance at 31 December 2024 Balance at 1 January 2024 Transfers inlloull Gainsl (Losses) Income Expenditure Unrestricted funds Designated funds Kenton 2,088,092 128,6571 2,059,435 Kenton Sinking Fund Future Core Project Fund 10,000 5,000 15,000 337,433 156,0441 1235,0001 19,428 65,817 2,435,525 184,7011 1230,0001 19,428 2,140,252 General funds General Funds 53,104 2,313,164 12,583,027) 238,352 8,411 30,004 Totsl Unrestrictod funds 2,488,629 2,313, 164 12,667,728) 8,352 27,839 2,170,256 Endowment fund Maccabi GB Endowment Fund 390,081 127,7441 14,081 376,418 Restricted funds Leadership and Stree￿ise Projects International Events Advance Funds Maccabi Foundation 111,354 1111,3541 12,632 610 13,242 8,016 18,3981 382 Page 39

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 20. Statement of funds (contlnuedl Statement of funds - prlor year Icontlnuedl Balance at 31 December 2024 Balance at 1 January 2024 Transfers inlloull Gainsl (Losses) Income Expenditure Pierre Gildesgame Fund Elliott Simmons Challenge Fund Maccabi GB National Football Committee Maccabi GB Junior Football League International Games Fund Stand Up. Reserve Fund 28,198 125,0001 12,000 15,198 46,114 46,114 10,529 6,030 13,6611 12,898 16,193 4,080 12,3651 15,0001 12,908 87,491 2,175 120,0001 69,666 12,854 210,168 1171,7361 51,286 Yellow Candle Fund Maccabi GB Golf Fund Maccabi GB Netball Fund 50,000 99,234 162,4381 86,796 1,189 1,189 4,090 3,000 11,4781 5,612 Maccabi GB Cricket Fund Maccabi GB Antisemitism in Sport Fund Maccabi GB student Sport Fund 1,000 1,000 2,650 46,000 152,6881 4,038 986 13121 674 281,942 482,041 1439,4301 18,3521 382 316,583 Total of funds 3,160,652 2,795,205 13, 134,9021 42,302 2,863,257 Page 40

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 20. Statement of funds (contlnuedl The Kenton fund relates to the book value of the charity's freehold propety and the sinking fund is lo provide for future related expenditure. The Maccabi GB Endowment fund is held in listed investments with the investment income available lo the charity lo spend on general activities. The Kenton Property Refurbishment Fund relates to the redevelopment of the building donated in December 2017 by the Kenton Youth Aid Trust, which is now the locats'on of Maccabi GB'S sporting and administrative offices. The Future Core Project Fund relates to funds set aside to finance future activities of the charity. The Leadership and Stree￿ise Projects fund relates to income received for Leadership and stree￿ise projects in the local community. The International Events Advance funds are for future events that Maccabi GB is commilled to and has received deposits for. The International Games Fund is for related sports'ng events. The Elliott Simmons Challenge fund relates to income and expenditure for The Challenge Tour of Israel. The Pierre Gildesgame Fund is restricted to further the education programmes of Maccabi GB. The Maccabi GB National Football Committee relates to deposits received for the Peter Morrison cup. The Yellow Candle Fund is a practical and informal educational project to remember those murdered during the Holocaust. The Maccabi GB Junior Football League and The Maccabi GB Golf, Netball and Cricket Funds are for related sporting events. Maccabi GB Antisemitism in Sport Fund relates to funds received for the purpose of educating about Antisemitism in Sport. Maccabi GB Student Sport Fund is for support towards student sport. Page 41

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 21. Summary offunds Summary offunds - current year Balance at 31 December 2025 Balance al 1 January 2025 Transfers inlloull Gainsl (Losses) Income Expenditure Designated funds General funds Endowment funds Reslricled funds 2, 140,252 30,004 129,1851 11,037,835) 5,000 31,796 7,000 17,622 2,123,067 63,126 1,021,539 376,418 31 $,S83 112,7771 1573,9081 39,540 403,181 550,863 844,984 136,7961 2,863,257 1,866,523 11,653,705) 64,162 3,140,237 Summary offunds - prlor year Balance at 31 December 2024 Balance at 1 January 2024 Transfers inlloull Income Expenditure Gains Designated funds General funds Endowment funds Reslricled funds 2,435,525 53,104 184,7011 12,583,027) 1230,0001 238,352 19,428 8,411 2,140,252 30,004 2,313,164 390,081 281,942 127,7441 1439,4301 14,081 382 376,418 316,583 482,041 18,3621 3,160,652 2,795,205 13,134,902) 42,302 2,863,257 Page 42

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 22. Analysls of net assets between funds Analysls of net assets between funds - current year Endowment funds 2025 Restricted Unreslricled funds funds 2025 2025 Total funds 2025 Tangible fixed assets Fixed asset investments Debtors due after more than one year Current assets Creditors due within one year Creditors due in more than one year 2,047,340 259,109 2,047,340 682,290 125,000 125,000 575,863 1,442,556 2,018,419 125,0001 11,562,812) 11,587,812) 1125,0001 1125,0001 403,181 Total 403,181 550,863 2,186,193 3,140,237 Anatysls of net assets between funds - prlor year Endowment funds 2024 Restricted Unreslricled funds funds 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Debtors due after more than one year Current assets Creditors due within one year Creditors due in more than one year 2,083,952 226,824 2,083,952 603,242 150,000 150,000 341,583 1,348,788 1,690,371 125,0001 11,489,308) 11,514,308) 1150,0001 1150,0001 376,418 Total 376,418 316,583 2,170,256 2,863,257 Page 43

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 23. Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles Group 2025 Group 2024 Nel incomellexpenditurel for the year las per Statement of Financi81 Ackn'vitiesl 276,980 1297,3951 Adjustments for: Depreciation charges IGainl on listed investments Dividend5 and interest received from listed investments other movements in investments Decreasellincreasel in debtors Increase in c￿ditOrS 36,612 36,619 164,1621 143,3021 113,8951 119,3591 5,211 12,8891 550,900 11,235,638) 48,504 1,099,611 Net cash provided byllused inl operating activities 840,150 1462,3531 24. Analysis of cash and cash equivalents Group 2025 Group 2024 Cash in hand 997,401 143,453 Total cash and cash equivalents 997,401 143,453 25. Analysls of changes In net debt Other non- cash changes At31 December 2025 At 1 January 2025 Cash flows Cash al bank and in hand Debt due within 1 year Debt due after 1 year 143,453 125,0001 1150,0001 853,948 997,401 125,0001 1125,0001 25,000 131,5471 853,948 25,000 847,401 Page 44

MACCABI GB IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 26. Contlngent Ilabllltles On 1 December 2017 Kenton Youth Aid Trust, a registered charity, effectively merged with Maccabi GB by transferring its freehold property to Maccabi GB. The terms of the merger and the resulting transfer were that, should the property be sold within three years of the transfer date, £350,000 would be payable to a charity or charities of Kenton Youth Aid Trust's choosing. After three years, this amount is to reduce by £50,000 on each subsequent anniversary of the transfer date until the lenlh anniversary of the completion dale, after which there would be no further liability. The Iruslees have no plans lo dispose of the propety and have spent significant sums lo renovate il as per note 14. The charity moved into the premises in 2022 and made it their head Offi.￿. 27. Related party transactlons During the year, donations received without conditions from trustees or related parties, amounted lo £62,52312024.' £180,254). During the year, remuneration tolalling £26,000 12024.. £33,000) was paid lo an employee who is connected lo a Trustee. Furthermore, during the year, remuneration totslling £56,250 12024.. £26,724> was paid to an employee who is connected to a Trustee. 28. Post balance sheet events Subsequent to the year end, the Maccabiah Games, which had been postponed from 2025, are scheduled lo take place in July 2026. Following confirmation that the Games would proceed, participation levels have reduced as a result of the ongoing geo-political situation in the Middle East, and the charity is in the process of issuing partial refunds to withdrawing participants. However, the financial impact has not yet been fully determined. These events are considered to arise from conditions occurring after the reporting dale and, accordingly, no adjustments have been made lo the amounts recognised in these financial statements. Page 45

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Maccabi GB - 31.12.2025 - Draft for Approval Final Audit Report 2026-08-18 Created.. 202￿8-16 By.. Daniel Morris [e-mail] Sl8lus'. Signed Tr8nsaclion ID.. CBJCHBCA4BAW11Pm62Ghi5uOe1kmmLEXs83a5UgC47 "Maccabi GB - 31.12.2025 - Draft for Approval" History Document created by Daniel Morris [e-mail] 2026-08-18- 14.'46..40 GMT. IP address.. 81.150.122.169 . Document emailed to Jonathan Prevezer [e-mail] for signature 2026-0&18- 14..46..46 GMT . Document emailed to [e-mail] for signature 2026-08-18- 14."46."47 GMT Email viewed by Jonathan Prevezer (ionalhan@ma¢cabigb.orgl 2026-08-18- 14'.47..06 GMT. IP addres5'. 48.209.223.59 Email viewed by [e-mail] 2026-08-18- 14..47..32 GMT- IP address.. 142.250.32.68 Document e-signed by Jonathan Prevezer ([e-mail] Signature Dale.. 202￿8-18- 15.'25.'28 GMT- Time Source.. server- IP address.. 104.28.40.135- Signature appearance selected.. MOBILE DRAW Signer [e-mail] entered name at signing as Michael A Ziff 2026-08-18- 22..12..37 GMT. IP ad(Ires5'. 104.28.40.132 Document e-signed by Michael A Ziff [e-mail] Signature Date.. 202&08-18- 22..12."39 GMT- Tirne Sou￿." server- IP addre5s.' 104.28.40.132- Signaturé appearance Select￿.. f<pE Agreement completed. 2026-08-18- 22.'12.'39 GMT la Adobe Acrobat Slgn