GERMATrI WELFARE COUNCIL (Deutseher SoziAlaus$¢hu$$lDeuts¢he Sozlalbera¢yngsstelle) Unaudited Financial Statements for th¢ year ended 31 Dec¢mb¢r 2024 CharityNo: 288538 GERMAN WELFARE COUNCIL (Deut5cher SoziAlausschus$lDeutsthe S07ialberi(ungs$trlle) Ststement of ac£ounts for the year ended 31 December 2024 Contents Page Trustees and officers Trustces, report Indwcnd¢nt ¢xaminerfs report Gernian Welfare Coullcil - Statement of financial activities for th¢ year ended 31 Decemb¢r 2024 Genr￿) Welfare Council - Balance sheet &s at 31 D¢¢emb¢r 2024 74 A¢wuDting policies Nofrs to the accounts GERNWI WELFARE COUNCIL (Deu¢scher Sozl*lius$chusslDeutsche Sozi8lberatungsstelle) Tr￿Slees and Officers TRUSTEES U Bauer A Haase A Palmer V (Jtortewold J Rhys A Blum CHAIRMAN U Baucr HONORARY TREASURER J Rthys HONORARY SECRETARY V Gron¢wold OFFICE MANAGER Dorccn Sc4)rdin8 CHARrrY REGISTIL4TLON NUMBER 288538 (England and Wal¢s) PRINCIPAL OFFICE 35 Craven Terrace London W2 3EL BANKERS HSBC Bank plc 31 Euston Road London NWI 2ST M¢trobank One SouthAmpton Row London WCIB SHA tNDEPENDENT AccouKfANTS TC Group 6 Floor King's Hous¢ 9-10 Haymarket tA)ndon SWIY 4BP GERhL4N WELFARE COUNCIL (Deutscher SozlAlausscbusslDeutsche s0zialberat￿ng5Stelle) TrLLStees' Report The Trustee$ submit their r¢port for thc ycar ended 31 December 2024. OBJECTtVES OF THE CHARITY The objcctiV¢5 of the charity are: (A) To relieve poverty amongst persons predominantly of Gernian origin who are in necessitous circumstsnces by the provisions of financial assistance to such persons al￿ by such oth means as shall fiuthcr thc said object. (B) To relieve the aged particularly I1￿Ugh the provision of recr¢&lional fucilitics for elderly p¢rsons predominantly of G¢m)an origin who have need thercof by reason of their age or economic circumstances with the object of improvirtg thcir conditions of life. CONSTITUTION The Trust was created by deed on 23 Januw 1984 and is an ￿In¢01p0r2ted Charity (Registered Chariry No. 288538). Thc addrcss of its pri1￿1paI offic¢ is.. 35 Craven TctYar£ London W2 3EL TRUSTEES AND OTHER RELEVANT PERSONS The names of the Trnste¢s and other relevant persons who have held office during the year are listcd on page l. Tn￿teeS are appointed by the members ai the Annual GeneTal Meeting or ¢ optcd by the Executive Committ¢¢ for appTovai by th¢ mcmbcrs at thc Annual Gcneral M¢etin8. Trnstces have a tern] of office of three yeors and rc-¢le¢tion is pcrniissible. REVIEW OF ACTtVITIES The result for the year is shown on page 5 and the position at the end of the year is shown on page GERMAN WELFARE COUNCIL (Deutscher So%ialausschu551Deulscht Sozialberatungsstelle) Ttustees, Report (￿ntinU¢d) CHAIRMAN'S REPORT In the reporting year of 2024. we vcry grdteful for our fellow ch￿]ty, the Ladies Cornmittee For Home Missions, to give us a quite substantial donation. They have closed down their charity but felt that the remaining sum would ￿ best placed with the Gern￿n Welfare C(truncil as we aligned closest with their objectivts. Our trustc¢s have decided to invest the sum and created a new childr¢n's grant, that is mostly paid to famili¢s of G¢rman origin who do not receiv¢ child benefit. In 2024 we hav¢ b¢¢n able to make worth £3660. We would also like to thank Thc Schroder 1905 Trust (fomlcrly known as the KW II Fund) for their most gcnerous ongoing financial support towar(Ls the Gernian Welfare Council and tbeir generous grants for our clients. This support and con(inuing fundillg is vital for our future. Likewise, the Gerrnan YMCA gives our work essential backing through the provision of our offices and space to meet our ¢lienls. I must not forget our member& tru5t¢cs. and the many others who have supported the GWC throughout the y¢ar, finan¢t4lly or by the gift of time. Their support, too. is vital for us, so we can employ our Social Wurkcr Doreen Scording. Sh¢ has kept the service running smoothly for many ye3n now and we are very happy to have her. Thank you to all! We can look ahead to the ￿tUr¢ with ¢onfidcnce. On behalf of the Trusi¢e5 U BAUER Chairnian .16th.June2025 ## **Independent examiner’s report to the trustees of GERMAN WELFARE COUNCIL (Deutscher Sozialausschuss/Deutsche Sozialberatungsstelle)** I report on the accounts of the trust for the year ended 31 December 2024 which are set out on pages 5 to 9. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act, - • to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** > My examination was carried out in accordance with 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 the 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: - which gives me reasonable cause to believe that in, any material respect, the requirements: • to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met ; or - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Philip Clark FCCA TC Group 6th Floor King’s House 9-10 Haymarket London SW1Y4BP ## 16 June 2025 -4- GERMAN WELFARE COUNaL (Deuts¢her SozlalAuuchus￿mtsche So7Jalb¢ra¢ung551ell¢J St*tem¢n¢ orn#￿¢111 Ktfv1th5 for the Ye￿ ¢nd¢d 31 D#¢mber 2024 Unrestrlcted 2024 Restrkted 2024 Totil 2024 Uhrtstrkted 21123 Restrleted 2023 Totxl 2023 COME FROM Other donati0rt8 3,559 57250 815 I,IX)6 13.2WJ 45,0(K) 16.759 IOL25 815 l.(M>6 113J23 60,0(KI 695 17.IXI 130.473 loo.000 695 KWII Subscriptions Baokittterest teceivtd Total ikcome 12083 174,018 EXPENDITURE ON A¢couutallcy Solarics Pensioti Sllndiies T¢l¢phoT￿l priniing* P05tag¢ and st#tioDery- xdn)illis¢rntiv¢ Bank charg¢8 Compu*rnmning 2,788 53,689 4.383 26 1788 53,689 4,383 26 2,788 52,416 3,043 92 2,788 52,416 3,643 92 651 651 509 150 2,628 326 40 2,628 326 65 150 insurance Trav¢] and 8ubBi5tencc Stsff traitting armi szmijjars t&gal and prof¢ssbonal Compu*t ¢quip1n￿l (kpreciation Culturtl athivilies- Charitabk Donations on tehalf of KWII Othcrthjkntions 1288 382 135 1.654 2,288 382 135 1.654 1.618 344 1,746 344 1,746 1.536 1536 48,093 14.860 171 48,093 14.8& 42.082 18.9 42.082 18,9LKI Total ¢xp¢nditu 68.126 63,018 66.096 127 078 N¢t It)eDthel(expenditsre} (5,4961 14.8181 {10.3141 107.922 {3,8321 104,090 Total futtds at 31 tkccmbcr 2023 197260 48,656 245,916 89,338 52,488 141,826 Total fu#d$ at 31 December 2024 245916 Tbc Dotes on pages 7 to I I fonn part of these accounts GERMAN WELFARE COUNCIL (Deutscher Sozla14ysschussiDeutsche Sozlilberatungsstelle) Balance sheet at 31 December 2024 2024 2023 Fixed assets Curreni assets Debtors 2nd prepaymcnts C&sh iii hand Cash with bankers 232 34 238.739 219 520 247,677 239.￿5 248.416 Currcnt liabilities Creditors 3.403 2,500 3,403 2.500 Net curent 235,602 245,916 235.602 245.916 Represented by.. Funds Unrestricted Restricted 191,764 43,838 197,260 48,656 Balance at 31 December 235,602 245,916 U BAUER Chairnian 16th June 2025 Th¢ notes on pages 7 to I I forni part of these accounts GERMAN WELFARE COUNCIL IDeutscher SoTialAusschussiDeutsche SozlalberathnESStelle) Accounting poli¢i¢s for thc ycar clldcd 31 D¢cember 2024 BASIS OF PREPARATION AND ASSESSMENT OF GOING CONCERN The fill￿¢tal statements have been prepared in accordance with the Statement of Recommended Practice.. Accountittg and Reporting by Clwities preparin8 their ac¢ounis in a¢¢ordan¢e with the Financial Rcporting Standard applicable in th¢ UK IFRS 102) published on 16 July 2014, the Financial Reporting Standard applicable in the UK (FRS 102), and the Chariues Act 2011. The Charity constitutes a public benefit entity as defined by FRS 102. The accounts have been prepared under th¢ historical cost convention with items reco8nis¢d at ¢ost or transaction v￿u¢ UDl¢ss otherwise stated in the relevant notes to these accounts. The trustees consider that there are no mAt¢rial w)¢crtainties about the Charftty's ability to continu &8 a going concern. INCOME R￿coGNITIoN Income is derived from subscriptions, donations and iDvestmeD¢ income. All income is recognised once the charity Ihas ¢ntitl¢m¢nl to the incom< there is sufficient ¢¢rtainty or re¢eipl and so it is probable that the incom¢ will b¢ receive￿ and the amount of income received chn be mcasured reliably. Invegm)ent income is accounted for on the payment datc for grants and donations. and for dep)sit and building society interest on the dat¢ 1¢ is credited by the bankers and building so¢i¢ty. EXPENDITURE RECOGMTION Liabiliti¢s 8r¢ rccognised as ¢xpcnditure as soon as th¢r¢ i8 a legal or ¢OnStn￿tive obligation con)milting the charity lo that expendilur4 it is probablc ihat s¢ttlcwncnt will be required and the an￿UllI of obligation can bc measured reliably. EXpa￿lture is accounted for uThder the accnthls concept. Grallts are accrued for at the time th¢ tnJste¢s authorise them. Since l January 2002, ce￿In relevant expcnditure has been apportioned between clkaritable at)d administrative experts¢s. This has been applied in r¢lation to staff salaries and expenses. and telephone, printing, postage and stationery. In addition. travelling expenses and cultural a¢tivities are now acLount¢d for as charitable expenditure. DEPRECIATION Dq)r¢ciation is pIovid¢d to write off the cost, less estimaied residual values. of all fixed assets. over their eXp￿ted lives. It is calculatrd ai the following ratcs-_ Computer ¢quipm¢nt_ 33 113O/0 per anttum on straight line basis GERMAN WELFARE COUNCIL (Deutscher S071al4ussehu881Deutsche Sozi41beratungs$telle) AC￿Unting policies for the year ended 31 D¢¢¢mb¢r 2024 PENSIONS The charity opetxt¢s a dcfined contribution scheme for the benefit of its employees. Contributio payable ar¢ charged to the unr¢stri¢ted fi￿d$ of the charity in the ststem¢nt of financial activities in the period they are payable. Thc ¢hatity contribution is r¢stri¢t¢d io the coiitributiOJk8 disclosed in note 9. The￿ were no outstanding eontributions li th¢ y¢ar end. GERMAN WELFARE COUNCIL Okutscher S07ialaussehusslDeutscbe S07ialberatllngsstelle) Notes forniing part of the accounts for the year ended 31 D￿¢ll)b¢r 2024 I FIXED ASSETS Computer ui At l January 2024 Additions Disposals 9,157 9,157 At 31 Dec¢mb¢r 2024 9.157 9,157 Depreciation At l January 2024 Charge for year Depreciation on disposals 9,157 9.157 At 31 December 2024 9,157 9,157 Nei Book Value At 31 D¢¢¢mber 2024 At 31 December 2023 2 DEBTORS 2024 2023 Other debtors 219 209 3 CASH IN HAND Petty cash 'GWC' a¢￿ullt (unrestricted) Pety ¢&sh'B' account (r¢stri¢ted) 427 93 30 34 520 GERMAN WELFARE COUNCIL (Deutscher SO￿11*uSscbllsslDeUtSehe Sozlalbeyitungsslelle) Notes fonning part of the accounts for the year ¢nd¢d 31 Dcccmbcr 2024 4 CASH WITH BANKERS 2024 2023 HSBC plc'A' account (unrestrictsd) HSBC plc'B' ac¢oullt {restricted) HSBC Saver account MetrobaTth 'B' account (r&stricted) MetsDbank 'C' account (unrestricted) 86,458 33.477 101,006 8.693 9,105 195.887 46,242 4,865 238.739 247,677 5 CREDITORS Accrnals Other creditors 2.5(M) 903 2,500 3,403 2,500 6 FUNDS The restri¢t¢d fund is reprcsented by grants and donations received for spe¢ifJc ¢haritabl¢ expenditure. 7 INDEfEIYDENT EXAMINER'S REMUNERATION Thc independent examitier's remuneration constituted an independent examination f¢¢ of £2.500 (2023: £2.500). 8 RELATED PARTY TRANSACTIONS AND TRUSTEES, REMUNERATION AND EXPENSES The trustees all give frcely thcir (ime and eXI￿rtist without any forni of remunerdtion or other benefit in cash or kind (2023.. £nil). None of the truslrxs were paid expenses during the year (2023.. £nil). There were no related party transactions durin8 the year (2023: £nil) io- GERMAN WELFARE COUNCIL O)eutscher So￿￿1￿uS8ch￿s8lD¢lltsChe Sozl&lberA¢ungsstelle) Notes forming part of the accounts for the year ended 31 Dec¢mber 2024 9 EMPLOYEES Salaries and wages Social security costs Other pension costs 52.688 1,001 4,383 51.890 526 3.643 58,072 56,059 The average numbcr of cmployees during th¢ ycar was l {2023: 1) with all ¢mployee time involved in providin8 either support to the govemance of th¢ charity or support s¢rvi¢¢s ¢0 charitable activitics. No employees had employee benefits in excess of £60.000 {2023.' £nil).