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 2025
SIR MARTIN GILBERT LEARNING CENTRE CONTENTS Page No. Reference and adminislratlV8 detsils of the Charity, its Directors and Twslees Annual Report 34 Independent Examiner's Report 54 ststement of Financial Activities Balan Sheet Notes to the ac¢ounls 9-13
SIR MAR TIN GILBERT LEARNtNG CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 SIR MARTIN GIL8ERT LEARNING CENTRE Stwctur•, Gov•rnance and Management Sir Martin Gilbert Learning Centre {'the ChariVI is a charitable company registered with Companies House (No. 10463376} and the Charity Commission (No. 1174434) and is constituted by Articles of Association dated 4 November 2016 as amendèd on 2 August 2017. The Cha¥ity 1$ limited by guarantee and has no share capital. The members of the company are prohibited from recetving ary share of any surplltses the company may make, these being retain8d to further its haritable objectives. The Charity 18 wholly dependent on charttsble donalions and events to carry out its actrviti65. The directors are responsible for the direction and control of the Charity and are its trustees. The Board of Trustees meets on a regular basis. The financial slalemenls have been prepared in accordance with the accounting policies set out in note 1 to the financial stslements and compty with the Charity's governing document, tha Charities Act 2011 and Statement of Recommended Pra¢lice.' Accounting and reporting by charities preparing their accounts in accordance with the Financial Rewjrting Standard applicable in the UK and Republic of Ireland {FRS 102) published January 2019. The Charity's Iruslees (who are directors of the company and its members) are- Mr. M J Benjamln Sir M V Blank Mr A Solomon K.C.(appointed on 21 October 20251 Mrs. D Lipkin Mr. A S Rosenlelder 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 dale on Iheit responsibilities by various means, such a8 reviewing the Charity Commission web sile, reading relevant periodicals and tsking professional al¢e. The trustees aayS recruit those with the requisrte skills in the area where the charity operates. All trustees give their time freely and no remuneration was paid in the period. Thg Charlty's Objects for the Publlc Bengfit The Oty'ects of the Sir Mart¢n Gilbert Leaming Centre is to advance the education of the publte, including by= Arranging lectures, discussions, workshops and activities to promote learning by members of the public for pleasuro and lo in¢re88e their knowledge of history, culture and community issues, and., Establishing a Ilbrary space for such acts'vilies lo tske place in. and., Making grants and awards lo students, academics and infonnal educators to encourage the further advancement of education through their research, tectures and works published for the public benefjt. The Iruslees have paid due regard to guidance in relation to Publle Benefrt issu@d by th8 Charty Commission in deciding what activities the Charity should undertake. The Iruslee8 are of the opinion that il has fulty compl*d wilh all such guidance.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Review of tho period The overall income for the year was £114,692 {2024 £122,021) and expenditure amounted to £116 411 12024 - £98,954) resutting in a deficit for the period of £1,71912024 - £23.067 surplus). Reserves have thus decreased to £76.587 {2024- £78,306). Re8enie8 policy The trustees r8ly 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 hiqhesl quality. The reserves at present are sufficient lo support ongoing expendrture lo hold meetings. The trustees aim, rf possible, to increase the reserves lo provide a cushion. The free reserves at the year-end amounted lo £76,58712024- £78,3C61. Rl8k factors The major risk to the Charity achieving its primary aims is fallure to obtain the pr8sgnt degree of $ponsor8hip and L*)nations. The trustees aim to mitigate this by maintaining the reserves, as indicated above. Roport on Activiti The Sir Martin Gilbert Leaming Centre aims to promote awareness of modern Jewish history in order to nuance public understsnding of Jewish culture and tackle anlisemibsm. 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 conlenl relating to Jewish history in a fomi that is integrated with the National Currieulum. We offer free workshops and delwer them directty lo Students aged 11-18. in person and online. We also offer free resourc& packs and teacher training to support teachers who wish to leach these topics themselves following our inteNenlions. Shirli Gilbert {Professor of Modern Jewish History, University College London and Diftclor of the Sir Martin Gilbert Learning Centrel oversees the Cenlre's strategic vision, engages funders and develops meaningful relationships with other organisations working in this Sector. Dr Bethany Gaunt, Associate Director. manages the education programme, which involves developing teaching materials, engaging Schools and dèlivering the worf(shops. We are in the process of appointing a Schools Partnership Manager, as well as additional Educators who wll help to deliver the Centre's workshops and will support the development of future sessions. We currentty deliver secondary school workshop5 on three subjects.. Jewish refugees in Britain in the 1930s,' Jewish involvement in the struggle for universal suffrage in Britain,. and Jewish migration to Britain.. 1088- present. sin we began delivering workshop8 to sGhools in January 2024. we h8ve reached over 3,200 $tudents at 32 sch¢)ols across the grammar. comprehensive and independent sectors in England, Scotland and Wales. Our programme has a major scope for ewnsion. We a now focusing on securing sustainable fvnding, bLtilding enduring ielationships with schools around Great Britain, and further adding to our core menu of offerings. For info information. pleas8 sFrTnartin ilbertleamin Cent.0 visit www.si artin ilbertleamin ntre. email
SIR MAR"rN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Truste08' re8pon8ibilitie8 The Charity's Directors and Trustees are responsible for preparing a Trustees annual report and financial slalements in accordance with applicable and UK accounting stsndards Iuniled Kingdom generally accepted accounting practice). The law applicable lo charities in England and Wales requires charity trustees to prepare financial statements for each financial year which give a Irlte and falr view of the state of affaits of the charty and of the incoming resources and application of resources of the charty for that year. In preparing those financial statements, the trustees are required lo". select suitable accounting policies and then apply them consislentty., observe the methods and principles in the applicable charities SORP mak8 judgements and eslimales that are reasonable and prudent., stste whether applicable accounting standards have been followed. subject to any material departuies disclosed and explained in the financial ststements., prepare the financial statements on the going COnM basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper a¢counth'ng records which disclose wrth reasonable accuracy at any limg the financial posrtion of thè charity and to enable them to ensure that the financial stslements comply with the Companies Act 2006 and Charities Act 2011, the applicable Charities (Aceounls and Reports} Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregu rilies. Approve ru ee$ on 2026 signed on their behaff by.. Sir Ha Solomon Chair of Trusteas
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the financial slalements of Sir Martin GilL*rt Learning Centre (a charitable company) for the period ended 31 Dember 2025 which are sel out on pages 710 13. Respective rfj$pon8lbllltle8 of tru8te8s and •xarnln•r The Charity's trustees, who are also directors of the company lor the purposes of company law, are responsible for the preparation of the financial statements in aCrdan with the requirements of the Companies Act 2006. The Charity's trustees consider that an audit is not Tequired for this yoar under section 16 of the 20LK Act and that an independent examinalion is needed. It is my reswnsibility to.. examine the financial statements under section 145 of the Charities Act 2011. follow the procedures laid down in the general Dir8¢lions given by the Charty Commission under section 14515}Ibl of th& 2011 Act,. and state whether particular matters have come to my attentson. Other mattèr- e•rty adopllon of thg Charities SORP (FRS 102) Your attention is to drawn lo the fact that the Charity has prepared the accounts {financial slatoments) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Pracbce issued on 1 April 2005 which 18 referred lo in the extant regulations bul has been wrthdrawn. We understand that this has been done in order for the accounts lo provide a true and fair VEW in accordance with the Generally Aept& Accounting Practice effective for reporting periods beginning on or after 1 Jar7uary 2015. Basls of independent examlner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Chartty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the aOUnt$. and seeking explanations from you as Iruslees concgrning any such matters. The procedures undert8ken do not provide all the 8vidence that would be required in an audiL and consequently no opinion 15 given as lo whether the accounts prèsent a 'lrue and fair view" and the report is limited to those matters set out in the ststement below. Independent examinerfs statoment In conneclion with my examination, no matter has come to my attention.. which gThies me reasonable cause lo believe that in any material respect the reqLtirements'. lo kegp acwunting record8 in accordance with section 386 of the Companies Act 2006.. and to prepare financial statements which accord with the aCuntIng records and to comply with the a¢UntIng requirements of S396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Rewing by Charities havo not been met,- or
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 (21 to which, in my opinion, attention should be drawn in ordgr lo enable a proper uraderstanding of the accounts to be reached. I have no concems and have come across no matters in conngction with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ITJ Piyush Tanna FCA On beha of Magus Chartered Accountants 134 Buckingham Palace Road London SW1W 9SA
"SIR MARTIN GILBERT LEARNING CEKfRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMEKf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2026 Unrestrl¢tod Funds 2025 Unrnstrictod Funds 2024 Note Incom• Income from charitabl6 8Ctivilies 114,692 122,021 Total income 114,692 122,021 Expendlturo Expenditure on charitable activities {116,411} 198,9541 Total expenditure {116,4111 198,954} Nel lexpenditureifincome and nel movement in funds (1.7191 23,067 Total funds brought forward 78,306 55,239 Total funds carried forward 76,587 78,306 Thesè unauditèd finanaal statemènts have been subjected lo independent examinatson. See report on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Notg 2024 Flxed asset8 Tangible assets 6,106 3,600 Curront a8$Ots Cash at Bank 71,328 75,335 Current Ilabllltt86.' Amounts dug withln ono yoar 71,328 75,335 Creditors 18471 {6291 Nel current assets 70,481 74,706 Net assets 76,587 78,306 Th&funds oftho Charity: Unrestricted funds 76,587 78,3 Total funds 76,587 78,306 The Charity was enlilled lo exemption from audit under S477 of the Companies Act 2006 relating lo small Companies. The members have not required the Charity lo obtain an audit in accordance with S476 of the Companies Act 2006. The directors acknowledge their responsibilities for complyin9 with the requirements of the Companies Act with respect lo accounting rewrds and the prep8ralion of the accounts. These accounts have been prepared in accordance with the provisions applicable to sm811 companies subject to the small companies, regime and in accordance with FRS102 SORP. Th ments on pages 7 10 13 were approved by the Trustee8 for issue on U rry I 2026. Sir Harry Solomon Director and Trustee Thèse unaudit8d financial statemènts have been subjected to independent examlnaiion. See report on pages 5-6.
. SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POUCIES Basi8 of accounting The accounts have been pr&pared under Ihe historic81 eost convention with items recognised al the ost or transaction value unless otherwise ststgd in the relevant note to these accounts. The financial statements are prepared in sterling, which is the functional currency of the Trusl. Monetary amounts in these financial statements are rounded to the nearest £. The aecounts {financial 8Lemèntsl have been prepared in accordan with the Slalemenl of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rapublic of Ireland {FRS 1021 issued in January 2019 and the Financi?1 Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021 and the Charities Act 2011 and the financlal reporting stsndard applicable in the United Kingdom and the Republic of Ireland The accounts (financial slatsmentsl have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the gxtenl required to provide a true and fair view. This departure has involved following Accountsng and Reporting by Charities preparing their accounts 111 8¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities.. Statsmenl of Recommended Pr8Ctice effective from 1 April 2005 which has since been withdrawn. The Charity constrtules a public beneff( entty as defined by FRS 102. The Charity 18 a company limited by guarantee that is registered in England and Wales. Golng Concern It is the opinion of the directors and trustees that the Charity is a going concern, and they are aware of no material uncertainties which may affect ils abilities to continue as sueh for the foreseeable fuluie. Income Income rePSentS the total income receivable during the year comprising of donations. All income is included in the Stslement of Financial Aclwilies when the Charity is Jegally entitled lo 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 reliabty by the Charty- this is normally upon notification of the interest paid or payable by the bank. These unaudited finanaal 8tatements have been subjected to Sndependent examinon. See report on pages 54.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTINUED) Expendlture Expenditure is accounted for on the accruals b8$i8 and inclusive of any VAT. Charitabie adivitSes include expenses relating to the Charity's aclivi(ies. These costs include both direct eosts and support costs relating to these activities. GovernanrA costs Governance costs comprise all costs involving the public accountability of the Charity and its compliance with rggulalion and good practice. These costs indude costs related to independent examination and legal fees and are Included in expenditurg on charitable activities in the Statement of Financial A¢tivities. Tanglble Flxod Assets Assets with a value greater than £500 are c8Pitalised at cost, being their purchase ¢osl together with any incidental expenses at acquisition, in the balan sheet. Assets below this level are treated as expenditure and are included in the Slalement of Financial Activities in the year the expenditure is incurred. Depreciation is provided for on all tangible fixed a8sels by equal instalments over their expected useful life". Fixtures, Fittings & Equipment- 15% per arinum Flnancial Instruments The financial instruménts of the Charity Comprise fixed asset inveslmonts, bank balances, including monies on deposit. debtors and creditors. 8ank balan$ are accounted for on cash held and debtors and crsditors are included at amounts settled after any dlscounts. Fund accountlng Unrestricted funds comprise accumulated surplu8e¥ and derlts on general funds. They are available for use at the discretn of the Trustees in furtherance of the general charitabie objectives. These unaudite(J frnanaal stslements have been sublected to Sndependenl examinathm. See r9POrt on p8g#s . 10
. SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES (CONTINUED) Irrgcoverable VAT The Charity is not registered for VAT, therefore irrecoverable VAT is included with the costs to which il relates. Taxation Sir Martin Gilbert Learning CeTrlre is a company and a registered charity, and as such its income and gains falling within Sections 471 10 489 of the Corporation Tax Act 2010 or Section 256 Taxation and Chargeable Gains Act 1992 are exempl from corporation tax lo th& extent that they are applied to its charitable objectives. Incomo from charitabla activltl&8 2025 2024 Donations received Course Fees Interest 113.801 115,847 5,393 781 891 114,692 122.021 Expondlturo on Charltabl• o¢tivitl•¥ 2025 2024 Event costs, Lecture and course fees Miscellaneous costs Support and governance costs Inole 4) Donations paid Prizes Depr&iation 68,860 34 43,976 56,984 38,242 1,500 675 1,519 1.511 2.030 116,411 98,954 Support and govgrnan¢8 c08t8 Induded in expendityre on charitsble activitie8 IS.. 2025 2024 Secretarial and administration assistsnee Printing. stationery. brochure website fee Bank charges 37,263 fj,653 60 27,947 10,205 90 43,976 38,242 These unaudited finanL?al statements have been subiectgd to indendent èxamination Seè report on pages 5-6.
SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Stsff coats Apart from the directors and trustees, there wa3 112024- 11 employee in the period under rev(ew. Tanglble a¥8ets 2025 At beginning of the period Additions 22,401 4,536 At 31 Decemtr*r 2024 26,937 Depreciation.. At beginning of the period Charge for year 18,801 2,030 At 31 Decemb8r 2024 20.831 Net book value.. At 31 December 2024 6,106 At 31 December 2023 3,600 Creditor8 2026 2024 Other CreditOTS 629 629 Thgse unaudited frn8naal $tatements have been subjected to indepsndent examinaton. See t)Ort on pages 54. 12
- SIR MARTIN GILBERT LEARNING CENTRE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2026 Analysis of charitabl• funds At 01 January 202S At R6valuatlon 31 of Inv¥¥tments December 2025 IoM ExnllUre UnrestriGted fun(Js 78,306 114,692 1116,4111 76,587 Total funds 78,306 114,692 1116,4111 76,587 Relat paity trnnsadlons No tru81ees were paid in the financial yoar or the preceding financial year. Thèse unaLtdrted finan8[ statèrnents have been subjected to indopendent exarnination. See report on pages 5-6. 13