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2025-12-31-accounts

REGISTERED CHARITY NUMBER: 213032

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE NETHERLANDS BENEVOLENT SOCIETY

THE NETHERLANDS BENEVOLENT SOCIETY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Report of the Trustees 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 19
Detailed Statement of Financial Activities 20 to 21

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The object of the Society is to assist Dutch nationals in need living in the United Kingdom, irrespective of race or religion, at its sole discretion. Assistance may also be given to others in the United Kingdom if they are the surviving widows or widowers of Dutch nationals, or children with at least one parent of Dutch nationality.

When Assistance is granted

Circumstances such as illness, mental stress, an emergency, old age, general poverty, and generally where an acute need of any kind exists, or an opportunity presents itself for improvement of conditions of life where these are considered to be below an acceptable level, all qualify for possible assistance.

Possible Forms of Assistance

It can take one or more of the following forms:

a. Advice and comfort to those eligible for assistance from the social co-ordinator.

b. The granting of a periodic payment or a one-time cash payment.

c. The granting of a loan.

Page 1

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

MESSAGE FROM THE CHAIR

Dear friends of the KWF,

In the summer of 2017, I wrote my first ever Chair message for the Koning Willem Fonds. In it I set out how, many decades earlier, my father had held this same position whilst working in London. I recalled in it how it was through the sharing of stories about the issues applicants faced and the charity's steady focus on making a difference to Dutch people's lives, that my interest in this work was nurtured.

This year will be my last as Chair and looking back over (almost) a decade, it has been my privilege to personally meet many of the applicants who approach us for grants and/or advice. There are always recurring themes, in the background behind requests, but every individual's story remains unique. Through emphasising 'home visits', to better understand a person's unique history, solution pathways are identified that also then align with the 'life story' of the applicant. This 'knowledge of the individual' is the distinctive feature of the charity, ensuring 'direct aid' and advice given, is appropriate and effective.

The annual report last year revealed how applicant numbers had mushroomed after Brexit so that, combined with the cost-ofliving crisis we had record numbers of people (c 300) asking for help in 2023 and 2024. Political and economic stressors both played their part in this. Nonetheless, we predicted and hoped for a significant reduction in demand pressure in 2025. Fewer issues relating to 'Brexit', as the 'catch-up’ element fell away with fewer individuals needing help with identity paperwork explains in part this fall. Consequently, for 2025 as a whole applicant numbers were almost halved at 144 (close to our original estimate of 150). The upside was an immense easing in our administrative load. We also wisely undertook to implement two much needed operational upgrades, a new website and a database system. We were thrilled to find sponsors who helped us with the cost of this.

In the Social report, we set out the main themes of the past year. Although numbers fell, the economic situation of our average applicant in 2025 remained challenging. Single families again feature strongly but we also saw an appreciable rise in the number of mid-life applicants approaching us - reflecting household income stress as a result of higher prices for utilities and food. Once again, several people (interestingly, mainly young men) chose to repatriate to the Netherlands last year and we helped them with the costs of these travel plans.

Looking ahead to 2026, we hope to hear back from the Charities Commission soon about our revised Statutes (approved by trustees at the last AGM). Global geopolitical stressors will continue to depress affordability and although interest rates may ease, this does not generally have an impact on our 'average applicant' unless they have high personal debts. With regard to applicant numbers we anticipate further easing and tentatively suggest a total of 100 for the year.

Establishing links with corporate partners to guide and support the KWF in the decade ahead is a clear strategic objective which my successor will focus on. Greater clarity on donation flows is a 'wished for item' for trustees. I would like to point out though that the charity have very few fixed overhead costs, so even a small donation feeds through immediately to 'direct aid' to applicants. Individual private gifts are likely to remain the greater source of 'donor income' for the foreseeable future, rather than corporate or institutional donations; our aim however is to find a better balance between these two.

All trustees give their time and effort free of charge and once again I wish to thank them for their input and advice this past year. Several new excellent trustees have joined the board at, and since the AGM; we have also said goodbye to some super trustees who had served the charity for a considerable span of time. Input from 'long serving' trustees is an invaluable asset to any charity.

All the trustees wish to THANK YOU for your support - it can make the difference between hunger and hope. Could you consider helping a fellow countryman by committing to a monthly donation of £10 to help us continue with our work? Perhaps you could set up a monthly standing order to The Netherlands Benevolent Society (Account number: 29926580, sort code: 50-00-00).

With warm wishes for the year ahead,

Loesje van Hellenberg Hubar

Chair - Koning Willem Fonds

Page 2

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

FACT SHEET

WE PROVIDE HELP TO DUTCH CITIZENS IN NEED, WHO ARE RESIDENT IN THE UK.

Our applicants have often tried and failed to access help elsewhere so that by the time they reach us, their personal situation can be very urgent.

A small handful of applicants receive a regular monthly pension from the charity to help with living costs.

A significant proportion of our applicants are single mothers.

A significant proportion of our applicants have mental health issues.

Many people find the burden of modern bureaucracy onerous which impedes the provision of satisfactory financial and emotional support.

Our philosophy

Our finances & operations

This is how Donor gifts allow the KWF to support its applicants.

£20 - pays for passport photo costs. In any given year, some 5-10 people cannot afford the cost of a new passport, as per applicant costing up to £148, nor indeed can they fund the cost of travelling to London.

£60 - pays for one week's worth of food vouchers. In any given year, supermarket vouchers account for half of all monies spent by the Charity.

£140 - pays for a warm coat with waterproof shoes.

Page 3

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

Social Report 2025

In 2025, the cost-of-living crisis was felt again urgently among the applicants to the fund. The majority of applicants live monthto-month with no savings buffer. Discretionary spending is virtually eliminated.

The trustees and the social co-ordinator were able to help both practically (contacting organisations and companies, providing a listening ear, referring to organisations, etc.) and financially through vouchers, paying for passport renewals and bus fares to the Netherlands and small monthly grant payments to long-term beneficiaries.

Page 4

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

We have seen noticeable seasonal spikes:

Page 5

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

The chart above shows a marked decrease in referrals via the Turn2Us website. This reflects a requested change to the website description, which has resulted in KWF receiving enquiries and applications only from Dutch passport holders. It is worth noting that the majority of CAB referrals were also generated through Turn2Us.

Page 6

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

As shown in the charts below, the largest number of applicants were aged 31-40, a slight change from 2024, when the age group 18-30 was highest. The largest groups applying for help have not changed since 2024: single parents and people living alone.

Page 7

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

The combined charts demonstrate a consistent pattern of financial instability rooted in unaffordable housing, which consumes 50–65% of income. Secondary pressures include food insecurity (40+ cases using food banks), disability-related costs that multiply household expenses by 20–40%, and systematic debt accumulation averaging £6,000–£20,000 per household.

Most applicants’ primary needs are:

  1. Housing affordability support

  2. Food security assurance (vouchers, food bank)

  3. Debt management/relief

  4. Childcare cost subsidies (to enable employment)

  5. Disability support enhancements

Page 8

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

In 2025, we again had several heartfelt thank-you notes from applicants:

“Thank you for the practical support you’ve provided so far”

“Thank you again so much for your help with the food voucher; it has been a lifesaver”

“Thank you so much for this incredible news. I am deeply grateful to the trustees for this support”

“Thank you for the email. Thanks for the trustee decision”

“Thank you, and it was great talking to you”

Page 9

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT LEGAL STATUS

The charity is governed by statutes as revised in 1961 and registered with the Charity Commissioners under charity number 213032. The Statutes have been amended in subsequent years, the latest being on 29th May 2002.

GUIDELINES

The board of trustees, in consultation with the social co-ordinator, decides what assistance can be given. The board will, in general, give priority to applications made by vulnerable people and those facing an emergency. The social co-ordinator sends out the application form, checks the applicant's eligibility and verifies the information provided and prepares a small dossier for the trustees. The cases are discussed at the monthly trustees' meetings or earlier if the matter is urgent.

RESERVES POLICY

The Executive Committee regularly reviews the Society's reserves policy. The level of reserves held is influenced by the annual budget, outstanding grant commitments, economic factors and investment returns.

INVESTMENT POWERS, POLICY AND PERFORMANCE

The trustees' investment powers are governed by statute, which permits the charity's funds to be invested in any security authorised by law for the investment for the Trust property. The policy of the trustees is to maintain income whilst preserving the real value of the investments. The charity's investments have continued to be managed in conformity with our policy and their performance for the year has been acceptable.

RISK MANAGEMENT

The trustees examine the major risks that the charity faces each year. The charity has no fixed costs and no associated risks other than the ability to continue with and increase its current level of charitable work. This relies on the donations and the return of investments. Investments are managed by investment advisors and invested in a wide range of investments to reduce risk.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

213032

Principal address

7 Austin Friars London EC2N 2HA

Trustees

Loesje van Hellenberg Hubar Sophie Huijts - Statema Maud Nauta Baroness Reina-Maria van Pallandt Benjamin Lahnstein Marian Berden Marijke Sketchley Ds Bertjan van de Lagemaat Wouter van Aken Leontine Brandt Corstius Marc ter Kuile Erwin de Boer Claire Lahnstein Daphne Thissen

Chair Joint Vice Chair Joint Vice Chair Legal Adviser Joint Hon. Treasurer Joint Hon. Treasurer Hon. Secretary Minister, The Dutch Church

Trustee Elect Trustee Elect Trustee Elect Social Co-ordinator

Page 10

THE NETHERLANDS BENEVOLENT SOCIETY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner LEES Chartered Certified Accountants Hogarth House 136 High Holborn London WC1V 6PX

Approved by order of the board of trustees on 20 April 2026 and signed on its behalf by:

Ms L. G. van Hellenberg Hubar - Trustee

Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NETHERLANDS BENEVOLENT SOCIETY

Independent examiner's report to the trustees of The Netherlands Benevolent Society

I report to the charity trustees on my examination of the accounts of The Netherlands Benevolent Society (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection 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.

Mr Jeremy Hyde FCCA FCA

LEES Chartered Certified Accountants Hogarth House 136 High Holborn London WC1V 6PX

Date: 20 April 2026

Page 12

THE NETHERLANDS BENEVOLENT SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
Social Support Costs
Direct Aid
Governance costs
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2025
Unrestricted
fund
£
17,243
-
30,146
47,389
6,821
23,907
35,123
3,774
69,625
(2,382)
(24,618)
136,315
111,697
1,152,532
1,264,229
2024
Total
funds
£
17,368
25,847
27,158
70,373
24,406
30,963
30,590
4,851
90,810
5,859
(14,578)
65,839
51,261
1,101,271
1,152,532

The notes form part of these financial statements

Page 13

THE NETHERLANDS BENEVOLENT SOCIETY

BALANCE SHEET 31 DECEMBER 2025

Notes
FIXED ASSETS
Tangible assets
7
Investments
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
TOTAL FUNDS
2025
Total
funds
£
-
1,259,031
1,259,031
1,796
7,371
9,167
(3,969)
5,198
1,264,229
1,264,229
1,264,229
1,264,229
2024
Total
funds
£
171
1,110,062
1,110,233
2,048
45,328
47,376
(5,077)
42,299
1,152,532
1,152,532
1,152,532
1,152,532

The financial statements were approved by the board of trustees and authorised for issue on 20 April 2026 and were signed on its behalf by:

Ms L. G. van Hellenberg Hubar - Trustee

The notes form part of these financial statements

Page 14

THE NETHERLANDS BENEVOLENT SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not

accrued as expenditure.

Support costs are those costs incurred directly in support of expenditure on the objects of the Society. Governance costs incurred in connection with administration of the Society and compliance with constitutional and statutory requirements. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investment assets and income

Investments are stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.

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continued...

THE NETHERLANDS BENEVOLENT SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

2. OTHER TRADING ACTIVITIES

Fundraising events
3.
INVESTMENT INCOME
Income from UK listed investments
4.
RAISING FUNDS
Raising donations and legacies
Fundraising expenses
Investment management costs
Portfolio management
Aggregate amounts
2025
£
-
2025
£
30,146
2025
£
80
2025
£
6,741
6,821
2024
£
25,847
2024
£
27,158
2024
£
17,980
2024
£
6,426
24,406

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2025 2024
Social co-ordinator 1 1

No employees received emoluments in excess of £60,000.

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continued...

THE NETHERLANDS BENEVOLENT SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

7. TANGIBLE FIXED ASSETS

COST
At 1 January 2025 and 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
8.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2025
Additions
Disposals
Revaluations
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
There were no investment assets outside the UK.
Cost or valuation at 31 December 2025 is represented by:
Valuation in 2025
Computer
equipment
£
513
342
171
513
-
171
Listed
investments
£
1,110,062
192,983
(180,329)
136,315
1,259,031
1,259,031
1,110,062
Listed
investments
£
1,259,031

The historical cost of the listed investments was £942,282 (2024 - £892,307).

Page 17

continued...

THE NETHERLANDS BENEVOLENT SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
11.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
47,389
TOTAL FUNDS
47,389
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
At 1.1.25
£
1,152,532
1,152,532
Resources
expended
£
(69,625)
(69,625)
At 1.1.24
£
1,101,271
1,101,271
2025
£
1,796
2025
£
-
3,969
3,969
Net
movement
in funds
£
111,697
111,697
Gains and
losses
£
133,933
133,933
Net
movement
in funds
£
51,261
51,261
2024
£
2,048
2024
£
308
4,769
5,077
At
31.12.25
£
1,264,229
1,264,229
Movement
in funds
£
111,697
111,697
At
31.12.24
£
1,152,532
1,152,532

Page 18

continued...

THE NETHERLANDS BENEVOLENT SOCIETY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 70,373 (90,810) 71,698 51,261
TOTAL FUNDS 70,373 (90,810) 71,698 51,261

This fund represents the capital account where the board of trustees have the power to convert such funds into expendable income at their discretion.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

Page 19

THE NETHERLANDS BENEVOLENT SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 15,749 15,778
Gift aid 1,494 1,590
17,243 17,368
Other trading activities
Fundraising events - 25,847
Investment income
Income from UK listed investments 30,146 27,158
Total incoming resources 47,389 70,373
EXPENDITURE
Raising donations and legacies
Fundraising expenses 80 17,980
Investment management costs
Portfolio management 6,741 6,426
Charitable activities
Staff salaries 771 18,500
Pensions 8 368
Grants to individuals 35,123 30,590
35,902 49,458
Support costs
Management
Social work administrator 18,632 10,400
Website 4,315 1,247
Telephone 10 142
Postage and stationery - 116
Travel - 19
Computer equipment 171 171
23,128 12,095
Governance costs
Sundries 232 94
Accountancy and legal fees 3,538 4,623
Bank charges 4 134
3,774 4,851
Total resources expended 69,625 90,810
Net expenditure before gains and losses (22,236) (20,437)

This page does not form part of the statutory financial statements

Page 20

THE NETHERLANDS BENEVOLENT SOCIETY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
2025 2024
£ £
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments (2,382) 5,859
Net expenditure (24,618) (14,578)

This page does not form part of the statutory financial statements

Page 21