GF.RMAP*' WELFARE COLINCIL (Deutscher SozialausschusslDeuische Sozialberatungsstelle) Un&iudiied Fii)anLi4tI Sidtements or ihL' year LndLd 31 December 20?2 Charity No- 2%853X
GERMAN WELFARE COUNCIL (Deutscher SozialausschusslDeut5the Soziglberatungsstellt) Staiemeni of accounts for lh¢ year Lnded 31 December 2022 Conienis Page Trusiees and otTILe TrusieLS' repon Independeni examinerfs re)rt Gernidn Weltare Council - Sidiemeni of financial aciivities for the year ended 31 Dcccmbcr 2022 Gcmlan Wclfarc Council - Balancc shcct as at 31 Dcccmbcr 2022 Accouniing policies Notcs to ihc accounls
GERMAN WELFARE COUNCIL {Deutscher Sozialauss¢husslDeutsche SoLialberatungs5telle) Tru5tccs and Otlicers TRUSTEES U Bauer B Von Alten A Haas¥ V Gronewold J Rhys A Blum CHAIRMAN U BauLr HONORAR Y TREASURER J Rhys HONORARY SECRETARY B Von Alien OFFICE MANAGER Doreen SLurding CHARITY REGISTRATION NUMBER 288538 {England and Wales) PRINCIPAL OFFICE 35 Craven TerraLe London W2 3EL BANKERS HSBC Bank plc 31 Elision Road London NW12ST INDEPENDENT ACCOUNTANTS TC Group King s HuusL 9-1 O Hayniarket London SW IY 4BP
GERMAN WELbARE COUNCIL (Deutseher SozialaussehusslDeut5che Sozialberaiung$5telle) Tru51eL's' RLport The Trustees submil their rep()rt for Ihe year ended 31 DcLcmber 2022. OBJECTIVES OF THE CHARJTY The objectives ol'ihe charily #re= (A) To relieve vertY amongsi rSOnS predominanily ot Gennan origin who are in necessitous circumsthnces by the provisions of financial assistance io such pcrsons and by such othcr means as shall further the said obJeLt. l B) To relieve ihe aged. partiLularly ihrough ihe provision ot. recreaiional tacKlilies tor elderly pcrsons predominanily ofGcrman origin who hdve need ihcrcof by reason of Ihcir <igc or economiL cifLumslances wilh ihe objeci ot- improving iheir Condilions ut litL. CONSTITUTION The Trus1 WJ5 created by deed un 23 January 1984 dnd is an unincorporatcd charity (Regisiered Charity No 28 7381. The addrLss ot principal ollice is.. 35 Crav¢ii Terrdce London W2 3EL TRUSTEES AND OTHER RELEVANT PERSONS The niinies ol. Ihe Truslccs and oiher relevani persons whu have held office during ihe year are Iisicd on pagc l. TrustL¥S appoinied by ihe mLmbLrs at thl Annual Gcneral Me¥ling or co- opied by ihe ExeLUtive Commiiiee tor approval by the members ai ihe Annual General Mceting. Trusiees have ¢1 terni of olrice of three years and re-election is penni55ible. REVIEW OF AC.TIVITIES The resuli lor ihe year is shown on page 5 and the posiiion ai Ihe end of the year is shown on page
GERMAN WELFARE COUNCIL (Deutscher SoiialausschusslDeutsche Sozialberatungsslelle) Trusiees. RL'wirt (LoniinuLdl CHAIRMAN'S REPORT Afier ihe work ol- Ihe GWC had been marked by Covid and sum)unding rules and regulaiions in reL¢iii years. we have hdd muih IT]or< normal year dgdin in 2022. Thai m<ani b<iLk to business a5 usual with boinL VRSIIS. Lon5ulthiion.% and IOLS uf phunL calls and Linails. WL h-Iv¢ b¢cn ablc to kccp our reserves siable and ihis helps our organisaiion againsi Iluciuaiions in future lunding. Wc ihdnk thc KWII Fund for their generous and ungoing support uf £50.000 in 2022, and rhe donaiions tor 2023 alrLady madL_ EvLryonL" involvLd in thL GWC. In¢mb¥rs. IriibieL'S and statl.. ask me lo cxpress their gratitude for Ihis supwrt as wiihout it we would almost cenainly have io eease opcrations within d short time. This would resull nul only in thc loss of suppon and adviL¢ fur our membLrs and othLrs in n¢¥d. li would also resuli in ihc loss uf a unique knowledge-base of ihe interconnecting 50Lldl rights and benefi in Europe. England and Gcmiany. I would also like to Ihiiiik Ihe mai)y uthers who hai'e supponed the GWC ihrou¥houi Ihe year. financially or by the gift ot lime. nut le¢[ ihe Gennan YMCA whu provides us ivith ihe otfice free of charge. Wc can see the impact ot ihe Cost ot Living Crisis in grani applicaiions and ihis issue will undoubi<dly b¢ with us for a while. Our thanks go (o Social Worker Doreen Scording who kccps on dL'alin¥ mosi prolL"ssionally with all that is thrown ai IILr. On bLhdlf of thL TruslLI' U BAUER Chairmdn 13 October 2023
Independent examiner's repurt to the trusiees of GERMAN WELFARE COUNCIL (Deutscher .SozialaussLhusslDeutsche sozialberaiung55telle} I report on the <iLCOUllts' of th¢ irusi lor Ihe Y endeil 31 tkcember 2022 which arc oui on pd¥¢s 5 TO9. Respective respunsibiliiies uf tr$1¥5 and examiner ThL Lliariiy's Irusiees lire reswnsiblL tor El)L pfL'Pdralioii ot-Ih¢ aLcoun15. The ih41ri1y's trust¢cs consider Ihat an audit is noi required lor th15 ycar undcr scciion 144(21 of ihe Chariiics Aci 2011 {Ih¢ 201 l Act) and thai independeni exdmindlion i% necded. li is Iny responsibiliry fo.. ex#imine the UCLOUtiis under SeLliun 145 01. lh¢ 2U I I Aci. lu toll0. IhL procidjjrcs laid down in th¢ gcncrdl DirL*iions ¥ivet] by thc Chariry Commi%%ion under s¢¢li¢)n 14515 Iibi uf Ihl 2011 AL(. and 10 8taic wh¥ihLr partlLular matier4 havL" come io my atiention. Basis uf independent examiner's report M). Lxdminaiion LaThicd oui in acLordiince wilh Generdl Direction% gitvcn by the Charity Coininission. An ¢xaJninaiion inclvdLs a review of thc accouniing rL'cords kept by thc Lliariiy and Lompaiison ot Ihe dLLoufiis preseiiied with ihosc rccorijs. li dlso iiiclud¢s ¢uiisidcrdtion of any unuslldl IILms or dJ%Lloiuri% 111 IhL aLLounis. and %LLkin&l Lxplanai£on5 froin ihe trusle¢% LonLerning any such ma¢1Lrs. ThL PlOLcdurcs uJid¥tukiii ijv noi pn)vide all ili¢ ivid¥l)Lc IliJi would bL requirL'd iii ath JudiL and consequenily nu opinion is gii'en as ro wheiher ihe dccounis pr¢_8¢ni a "irue and tair view. Kind th¢ repon IN limiied iu iliose mdiiers sei uui in th¢ sraiemeni below. Independent examiner's st8¢emeni In LonneLlivn wilh tny cxaminaiion. no Thiier Lom¢ lo my atieniion= which gives me reasonable caus¢ to bclieve ihat in. any maierial respcct. the requiremenis.. lu keL'p aLLounting Iciords in accordance wilh seLiion 130 of Ihc 2011 Act: and to prcpare accounis which accord wilh ihc accouniing records and eomply with the accounting requireinLnis ol. Ihe ?0 I l Aci hav¢ noi bcen IM'I . or Iv wliiLh. In my opinion. diieniion %h(yuld be drdwn in vrder Iv eniible a pruper undcr%ldnding ot the accounis 10 tK' re4iLhLd. David R Leigh FCA TC Group King's Housc 9-1 U Hdyinarkei London SWI Y 4BP 13 October 2023
GERMAN IVELFARE COUNCIL (Deuischer SozialausJ¢huDCVI5Cht Sozialberaiungssielkl Stsienieni offlTh#n¢il ¢iivities for ihe )ear tnd¥d 31 tkr¥tvber 2012 UnrL%tritted Restritied 21122 Total Unresirictvd 21121 Restricted 21121 Tulal 2U21 2022 21122 INC'OMF. FRUM Oiher d(iTratioi)s 2,24(1 5U.(MXI 390 IX.370 4Y.IMMI 2U.610 12.1464 5U,IMK 63U 10.07 15.DUU 22,Y34 ()S.OUU (130 KWII Sub%¢iiplioiis Bank ijileresi received 390 Toial income 52.63U 67.37 i ?u,( 63.494 25,070 88.5 EXPENDITURE ON Ac¢ouniancy Salari¢5 Pension SLindries Tcleplione. priniinB, posiabte and staiionLry adinini%lrJliv¢ Bank char¥e% Coinpuier rllnnin Reni. rlIeS. SLf%'iLe alhd insuranLe Travel and Subsisienct Siaff Irainin¥ and 5LIIIINt5 Legal and proteysional Compuier equipment depreciatioii Culillrdl tiLliviliLs- Chdriiiibl¢ Donarions oji behdlt-ut-KWII Oiher donaiioiis 2.2X 47.Y4Y 3.1)57 67 2.288 47.949 3.C)57 67 2.28¥ 2.288 42.3U6 3,845 3.845 Nl 1.682 224 120 1.6¥2 224 120 2233 26¥ 120 2.233 268 120 1.472 319 213 1.1143 1.472 31 213 1.843 1.364 346 72fi 1.774 1.364 346 726 1,774 204 ?55 ?04 ?55 37.747 16.570 406 406 37.747 16.)70 35,734 7.37U 35.734 7.37() Totsl expendilure 60.?93 54.317 114.610 55.757 41.104 98.861 Nlkt Incoinelltxpendliure) {7.6631 5.39 7.737 118,0341 110.?97) Toial tU[S ai 31 Deiemb¢r 2U21 97.i1 3Y.435 136.436 8Y.264 57.469 146.733 Totsl funds ai 31 December 2012 119.33X 52.41111 141.816 97,001 39.435 136,436 The noies on pages 7 10 1 I t.orni pan of ih¢se accounis
GERMAN WELFARE COUNCIL {Deutscher SozialausschusslDeu15che Sozialbergtungsstelle) BalanLe sheet at 31 DeLember 2022 2022 2021 Note Fixed assets 205 Current assLIS Debiors dnd prepayments Cash In hand Cash with bankers 21)9 620 142.997 225 842 137,164 143.1126 138,231 Current liabilitics Creditors Net curreni asseis 141,826 136.231 141.826 136,436 Represenied by-. Funds Unr¢striLted Rcsificicd 89.338 52.4R8 97.001 39,435 Balance ai 31 December 141.¥26 136.436 U BAUER Chainnan 13 October 2023 Tlie iioies on P41ges 7 10 1 I lorm Pdn olihese ¢lCCOUIIIs
GERMAN WELFARE COUh'CIL {Deutscher Sozi2112usschusslDeutsche S4)zialberAtungsstelle) Accountin¥ policies tor the year ended 31 December 2022 BASIS OF PREPAIiATION AND ASSESSMENT OF GOING CONCERN The linancial sra(emenis have been prepared in accordance wilh Ihe slemen1 of Recommended Practice: A¢counting and Reporting by Charities preparing iheir accounis in accordance wilh the FindnLial Reporting Sundard appliLable in Ihe UK I FRS 102) published oli 16 July ?014. Ihe FinanLial Reporting Siandard applicablc in thc UK (FRS 1021. and ihc Charitics Aci 2011. The Cllariiy consiiiutes a public benelii eniiiy as defined by FRS 102. The accounts have been prepared under ihe hisiorical cogi convention wilh iiems recobmised at Cosi or transaction value unless oiherwise sthied in ihe relevani noies (o ihese accounts. The iru.siees con%ider thai ih¥re are no maieridl uncenainiic% aboui thc Chariiy's dbility to cuntinuc as a going concern. tNCOME RECOGNITION Income 15 derived Irom subscripiions. donaiions and inveslincni incomc. All income is recognised OIIL¢ th¢ Lharily hds cntiilcmcni 10 ihe illLome. Ihere is suffi¢iei)I venainiy or rcccipt and so il 15 probablc that thL income will be CeIVed, and lh¢ amouni ot" incomc rcccived Lan bc medsured reliably. Invesimeni income is aL¢ounied tor on thc paymcni date toi granis donations. and tor detrf)51t and bui Iding soLieiy inier¢si on the dale it IS Liediled by rhe bankers and building society. EXPENDITURE RECOGNITION Liabiliiies are recognised as expenditure as soon as ihere is a legal or constructive obligaiion committing the Lharity tu Ihai expcndiiure. li is probable that sctilcincnt will be required and the amuunt ol- oblibFd(ion can bc inLasurLd rLliably. Expenditure is aLeounied for under ihe accwals conLepl. Granis are accrued tor at the time ihe irusiees auihorise ihem. SinLe l J<inuary 2002, Lertsin rclcvdni expendiiure h been ilPPOrtioned beiween Lh4irilable and administraiivL expensLS. This has b¢Ln applied in rLlaiion io stal7-salariLs dnd LXPLllsLS; and telephone, printing. posiage and sthiionery. In addilion. iravelling expenses and Luliural aciiviiies are now dCCOUlltcd for ds chariiable expenditurc. DEPRECIATION Depr¢Liation is provided to wiitL" Ihe LOSI. less esiinidlcd residual valucs. uf all fixed assets. over tli¢ir expecied lives. li is LalLulaied al th¢ lollowin¥ ra(es.'_ Compuier equipmenl - 33 113'/o per annum on stiaighi line ba.sis
GF.RMAN WELFARE COUNCIL {Deutscher SozialaussehusslDeutsche Sozialbergiungsstelle) Ac¢ounrin¥ policics for the year ended 31 December 2022 PENSIONS Thc charity operdies a defined coniribuiion schcme tor the benetii of lis empluyccs. Coniributions payable are eharged to the unresiricted tunds of the charity in the stsiemeni of Iinancial activities in the period ihey die payablc. The Lhdfiiy Loniribuiion is reslriLied to the coiitribuiions disclosed in notc 9. Therc were no ouistanding* coniribuiions ai the year end.
GERMAN WELFARE COUNCIL {Deutscher Sozialaus$chuss/Detstsche SozialbergtuDgsstelle) Notes tomiing pan of the accounis t-or ihc ycar ended 31 DeL¢mber 2U22 I FIXED ASSETS Compuier ui ment Toial C(Jyl Ai l Jdnudry 2022 Additions Disposals 9.157 9.157 At 31 DL"cember 2022 9,157 9.157 Deprec'ialion At l January 2022 Charge t-or year Depreciation on disposals 8.952 205 8.952 205 Ai 31 DeLembLr 2022 9.157 9,157 ,Vei Book Value Ai 31 D&Lemkr 2022 Ai 31 DeLember 2021 205 205 2 DEBTORS 2022 2021 Oiher debiorb 209 225 3 CASH IN HAliD Petly cash 'GWC' accouni lunre5trictedl Petty cash 'B' acLoulli (rcstricted) 277 343 379 463 620 842
GERMAN WELFARE COUNCIL (Deutseher Svzi21ausschusslDeutsche Suzialberatungsstelle) Noies torming pan of ihe accounis for the year ended 31 DeLember 2022 4 CASH WITH BANKERS 2022 2021 HSBC plc 'A' accouni (unresiricied) HSBC plc 'B' account (resiricted} HSBC plL 'D' aLLount {unresiriLied) 92.385 50.612 97.805 37.574 1.785 142.997 137.164 5 CREDITORS Accrua15 Oihcr crcdilors 2,000 ?.owJ 6 FUNDS The restricted tund is represented by grants and donaiions received for specific charilable expendiiure. 7 INDEPENDENT EXAMINER'S REMUNERATION The independeni cxamincr's remuncration consiiiutcd an independeni examinaiion fee or £2.000 {2021.. £2.000). 8 RF.I.ATED PARTY TRANSACTIONS AND TRUSTF.F_S' RF.MUNERATION A.YD EXPEIYSES The Iruslccs all givc frccly their lime and expenise wiihoui any fum) of rcmuncration or other benetit in cash or kind (?U21: £nil). None ot. Ihe irusiees were paid expenses during the year 12021: £nil). There were no relaied parry irdnsaciions during the ycar (2021= £nill 10
GERMAN WELFARE COUNCIL (DeutSLher So£ialaussLhussIDeutsche Suzialberatungsstelle) Notcs t-oming part of thc accounis t.or ihe year ended 31 December 2022 9 EMPLOYEES Saldries and wages Soci411 securiry cosis Other pension costs 47.626 32J 3.657 42,122 3.845 51.606 46.151 The average numbcr of cmployees during the year was l (2021: 1) with all employce time involved in providing eiiher support ihe govcrnancc ot. the chariry or suppon services io charitable activities. No employecs had cmployee benetits in excess ot-£60.(1(KI {2021-. £nil}.