COMPANY NO. 10463376 (ENGLAND AND WALES) CHARITY NO. 1174434 (ENGLAND AND WALES) SIR MARTIN GILBERT LEARNING CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS For the Year Ended 31 December 2024
SIR MARTIN GILBERT LEARNING CENTRE CONTENTS Page No. Reference and administrative details of the Charity, its Directors and Trustees Annual Report 3-4 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the accounts 9-13
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 SIR MARTIN GILBERT LEARNING CENTRE Structu. Governance and Managemgnt Sir Martin Gilbert Learning Centre I'the Charity,) is a charitable company registered with Companies House (No. 10463376} and the Charily Commission (No. 1174434) and is constituted by Articles of AssociatFon dated 4 November 2016 as amended on 2 August 2017. The Charity is limited by guarantee and has no share capital. The members of the company are prohibited from receiving any share of any surpluses the company may make, these being retained to further its charitable objectives. The Charity is wholly dependent on charitable donations and events to carry out ils activities. The directors are responsible for the direction and control of the Charity and are its truslees. The Board of Trustees meets on a regular basis. 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 goveming document, the Charities Act 2011 and statement of Recommended Practice.. Accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published January 2019. The Charity's trustees (who are directors of the company and its members) are.. Mr. M J Benjamin Sir M V Blank Mr A Solomon {appointed on 19 December 2024) Mr. J Libson {resigned on 06 February 2024) Mrs D Lipkin (appointed on 06 February 2024) Ms. K S Peake (resigned on 07 November 20241 Mr. A S Rosenfelder Sir H Solomon (Chairman) The composition of the Charity's Board of Trustees is reviewed regularly with a view to achieving a spread of expertise and experience designed to facilitate the achievement of the Charity's objects. The trustees keep up to date on their responsibilities by various means, such as reviewing the Charity Commission web srte, reading relevant periodicals and taking professional advice. The trustees always recruit those with the requisite skills in the area where the charity operates. All trustees give their time freely and no remuneration was paid in the period. The Charity's Objects for the Public Benefit The Obj-ects of the Sir Martin Gilbert Learning Centre is to advance the education of the public, including by.. Arranging lectures, discussions, workshops and activities to promote learning by members of the public for pleasure and to increase their knowledge of history, culture and community issues, and., Establishing a library space for such activities to take place in, and,. Making grants and awards to students, academics and informal educators to encourage the further advancement of education through their research, lectures and works published for the public benefit. The trustees have paid due regard to guidance in relation to Public Benefit issued by the Charity Commission in deciding what activities the Charity should undertake. The trustees are of the opinion that it has fully complied with all such guidance.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Review of the period The overall income for the year was £122,021 {2023 £36,489) and expenditure amounted to £98,954 12023 - £59,792) resulting in a surplus for the period of £23,067 {2023 - £23,303 deficit). Reserves have thus increased to £78,306 {2023 - £55,239). Reserves policy The trustees rely on support from donations to undertake the activities of the Charity, which have included the invitation of eminent speakers and educational programming and activities of the highest quality. The reserves at present are sufficient to support ongoing expenditure to hold meetings. The trustees aim, if possible. to increase the reserves to provide a cushion. The free reserves at the year-end amounted to £78,306 (2023 - £55,239}. Risk factors The major risk to the Charity achieving its primary aims is failure to obtain the Pfesent degree of sponsorship and donations. The trust&s aim to mitigate this by maintaining the reserves, as indicated above. Report on Activities The Sir Martin Gilbert Learning Centre aims to promote awareness of modern Jewish history in order to nuance public understanding of Jewish culture and tackle antisemitism. In particular, the Centre seeks to educate young people about who Jews are and how they contribute to society. The Centre works with secondary schools across the UK to deliver content relating to Jewish history in a form that is integrated with the National Curriculum. We offer free workshops and deliver them directly to students aged 11-18, in person and online. We also offer free resource packs and teacher training to support teachers who wish to teach these topics themselves following our inteNentions. Our activities are devised and delivered by the Director, Shirli Gilbert (Professor of Modern Jewish History, University College London), supported by Dr Bethany Gaunt as Associate Director. The school outreach programme has now become the focus of our work. We currently deliver secondary school workshops on subjects= Jewish refugees in Britain in the 1930s, and Jewish involvement in the struggle for universal suffrage in Britain. Since we began delivering workshops to schools in January 2024, we have reached 2,800 students at 20 schcx)Is across the grammar, comprehensive and independent sectors in England, Scotland and Wales. Our programme has a major scope for expanston. We are now focusing on completing the most labor- intensive set-up work, finishing content production for our core menu of offerings and training new staff while continuing to deliver workshops and ramp up connections with schools. For info more sirmartin information, ilbertlearnin please ntre.or visit W.SirMartin ilbertlearnin centre.or or email
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees. responsibilities The Charity's Directors and Trustees are responsible for preparing a Trustees annual report and financial statements in accordan with applicable law and UK accounting standards {United Kingdom generally accepted accounting practice). The law applicable to charities in England and Wales requires charity trustees to prepare finarFcial 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 of the charity for that year. In preparing those financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the applicable charities SORP make judgements and estimates Ihat are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charty will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 20C6 and Charities Act 2011, the applicable Charities {Accounts and Reports> Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detedion of fraud and other irregularities. Approved by the Trustees on 22nd April 2025 and signed on their behalf by: Sir Harry Solomon Chair of Trustees
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the financial statements of Sir Martin Gilbert Learning Centre (a charitable company) for the period ended 31 December 2024 which are set out on pages 7 to 13. Respective responsibilities of trustèes and examiner The Charity's trustees, who are also directors of the company for the purposes of ccthpany law, are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20CE. The Charity's trustees consider that an audit is not required for this year under section 16 of the 2006 Act and that an independent examination is needed. It is my responsibilrty to.. examine the financial statements under section 145 of the Chartties Act 2011,- follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5){b) of the 2011 Act., and state whether particular matters have come to my attention. Other matter- early adoption of the Charities SORP (FRS 102) Your attention is to drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally ACpted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. Basis of indepgndent examinevs report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006., and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of S396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met., or
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (2) to which, in my opinion, attention should be drawn in order to enable a proper Ltnderstanding of the accounts to be reached. Piyush Tanna FCA On behalf of Magus Chartered Accountants 134 Buckingham Palace Road London SW1W 9SA
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Funds 2024 Unrestricted Funds 2023 Not6 Income Income from charitable activities 122,021 36,489 Total income 122,021 36,489 Expenditure Expenditure on charitable activities {98,954) {59,792) Total expenditure (98,954) 159,792) Net incomel{expenditure) and net movement in funds 23,067 (23,303) Total funds brought fotward 55,239 78,542 Total funds carried forward 78,306 55,239 These un8udited financial statements have been subjected to independent examination. See rewrt on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEARENDED 31 DECEMBER 2024 BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Note Fixed assets Tangible assets 3,600 5,119 Current assets Cash at Bank 75,335 50,559 75,335 50,559 Current liabilities: Amounts due within one year Creditors 1629) (439) Net current assets 74,7C 50,120 Net assets 78,31 55,239 The funds of the Charity: Unrestricted funds 78,306 55,239 Total funds 78,3C 55,239 The Charity was entitled to exemption from audit under S477 of the Companies Act 2006 relating to small companies. The members have not required the Charity to obtain an audit in accordance with S476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of the accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. The finan st nts on pages 7 to 13 were approved by the Trustees for issue on 22nd April 2025. Sir Har Solomon Director and Trustee Benjamin Director and Trustee These unaudited financial statements have been subjected to independent examination. See report on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of accounting The accounts have been prepared under the historical cost convention wilh items recognised at the cost or transadion value unless otherwise stated in the relevant note to these accounts. The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £. The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued in January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charities Act 2011 and the financial reporting standard applicable in the United Kingdom and the Republic of Ireland The accounts (financial statements) have been prepared to give a 'lrue and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Charity constitutes a public benefit entity as defined by FRS 102. The Chafity is a company limited by guarantee that is registered in England and Wales. Golng Concem It is the opinion ()f the directors and trustees that the Charity is a going concem, and they are aware of no material uncertainties which may affect its abilities to continue as such for the foreseeable future. Incomo Income represents the total income receivable during the year comprising of donations. All income is included in the Statement of Financial Activities when the Charity is legally entitled to the income, it is probable that the income will be received, and the amount can be measured reliably. Interest on funds is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank. These unaudited financial slalements have been subjected lo independent examination. See retK)rt on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTINUED) Expenditure Expenditure is accounted for on the accruals basis and inclusive of any VAT. Charitable activities include expenses relating to the Charity's activities. These costs include both direct costs and support costs relating to these activities. Governance costs Governance costs comprise a15 costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees and are included in expenditure on charitable activities in the Statement of Financial Activities. Tangible Fixed Assets Assets with a value greater than £500 are capitalised at cost, being their purchase cost together with any incidental expenses at acquisition, in the balance Sht. Assets below this level are treated as expenditure and are included in the Statement of Financial Activities in the year the expenditure is incurred. Depreciation is provided for on all tangible fixed assets by equal instalments over their expected useful life= Fixtures, Fittings & Equipment- 15/0 per annum Financial instruments The financial instruments of the Charity comprise fixed asset investments, bank balances, including monies on deposit, debtors and creditors. Bank balances are accounted for on cash held and debtors and creditors are included at amounts settled after any discounts. Fund accounting Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Trustees in furtherance of the general charitable objectives. These unaudited financial statements have been subjected to independent examination. See report on pages 5-6. 10
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEARENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTINUED) Irrecoverable VAT The Charity is not registered for VAT, therefore irrecoverable VAT is included with the costs to which Ét relates. Taxation Sir Martin Gilbert Learning Centre is a company and a registered charity, and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 Taxation and Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives. Income from charitable activities 2024 2023 Donations reived Course Fees Interest 115,847 5,393 781 31,930 4,404 155 122,021 36,489 Expenditure on Charitable activities 2024 2023 Event costs, Lecture and course fees Miscellaneous costs Support and governance costs (note 4) Donations paid Prizes Depreciation 56,984 34 38,242 1,500 675 1,519 25,099 13 31,755 150 2,775 98,954 59,792 Support and governance costs Included in expenditure on charitable activities is= 2024 2023 Secretarial and administration assistance Printing, stationery, brochure and website fees Bank charges 27,947 10,205 90 24,965 6,704 86 38,242 31,755 These unaudited financial statements have been subjected to independent examination. See rewrt on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Staff costs Apart from the directors and trustees, there was 1 (2023- 1) employee in the period under review. Tangible assets 2024 Cost.. At beginning of the period Additions 22,401 At 31 December 2024 22,401 Depreciation.. At beginning of the period Charge for year 17,282 1,519 At 31 December 2024 18,801 Net book value.. At 31 December 2024 3,600 At 31 December 2023 5,119 Creditors 2024 2023 Other Creditors 629 439 439 439 These unaudited financial statements have been subjected to independenl examinalion. See repy)rt on pages 5-6. 12
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of charitable funds At Revaluation 31 of investments December 2024 At 01 January 2024 Income Expenditure Unrestricted funds 55,239 122,021 (98,954) 78,306 Total funds 55,239 122,021 (98,954) 78,306 Related party transactions No trustees were paid in the financial year or the preceding financial year. These unaudited financial statements have been subjected to independent examination. See repK)rt on pages 5-6. 13