GERMAN WELFARE COUNCIL {Deutseher SozialAusschusslDeutsche Sozialberatungsstelle) Unaudited Financial Statements for the year ended 31 December 2025 CIwity No: 288538
GER WELFARE COUNCIL (Deutscher Sozi&lAu5sehussIDeutsche Sozlalberathngsstelle) Statement of accounts for the year ended 31 DecembeT 2025 Contents Page Trustees and officers Trustees, report Independcnt examiner's report Gern]an Welfare Council - Ststement of flnancial activities for the year ended 31 DecembeT 2025 Genllan Welfare Cowi¢il - Balance sheet as at 31 Decemb¢r 2025 Accounting policie5 9-11 Notes to the accounts
CERW WELFARE COUNCIL IDeutseher SoztalausschusslDeutsche SoziJlberatungs$telle) Trustees and Officers TRUSTEES U Bauer A Haase (resigned 3 March 2026) A Palmer B Friedrich (appointcd 12 June 2025) V Gronewold J Rhys A Blum (resigned 24 November 2025) CIIAIRMAN U Bau¢r HONORARY TREASURER J Rhys HONORARY SECRETARY V Gronewold OFFICE MANAGER Doreen Scording CHAIUTY REGISTRATION NUMBER 288538 (EngId and Wales) PRINCIPAL OFFICE 35 Craven TetTac¢ London W2 3EL BANKERS HSBC Bank plc 31 Euston Road Lolldon NWI 2ST Metrobank One Southampton Row London WCIB SHA INDEPENDENT ACCOUN'fANTS TC Group 6 Floor King's House 9-10 Haymarket London SWIY 4BP
GER WELFARE COUNCIL (Deutscher SozialaussehusslDeutsehe SoziglberatUDgsstelle) Tntees, Report The Trustees submit their report for the year ellded 31 December 2025. OBJECTIVES OF THE CHAIUTY The objectives of the clmrity are: (A) To reli¢ve povety amollgst persons predominantly of Gernn origin who are in necessitous circumstances by the provisions of financial assistance to such persons and by such other rneans as shall further the said object. (B) To relieve the aged, particulaTEy through the provision of recreationat facilities for elderly persons predominanLly of Gennan origin who have need thereof by rcason of their age or economic circumstallccs with the object of itnproving their conditions of life. CONSTITUTION The Trust was created by deed on 23 January 1984 and is an unincoryorated charity (Registered ChaTityNo. 288538). The address of its principal office is: 35 Craven Terrace London W2 3EL TRUSTEES AND OTHER RELEVANT PERSONS The names of the Trustees and other relevant persons who have held office during the year are listed on page l. Tntee8 arc appointed by the members at the Annual General Meeting or co- opted by the Lxe¢utive Committee for approval by the members at the Annual Gen¢Tai Meeting. TnL5tees have a temi of offLCC of tknree years and re-election 1$ p¢miissible. REVIEW OF ACTIVITIES The result for the year 15 shown on pag¢ 5 and the position at the end of the year ts shown on page
GERMAN WELFARE COUNCIL (Deutscber SozialausschusslDeutsche Sozialberatungsstelle) Ttees. Report (continued) CHAIRMAN'S REPORT ]n the past years the German Welfate Council has been able to consolidate its finances to unrestricted funds of more than £180,000. Some of this is us¢d to generate the children'5 granL but it also serves as resetve5. We hope that this trend continues in 2027 and the years to Come, to keep providing the GWC'S services. This positive result was mad¢ possible by the genemus and ongolng support of the scIoder 1905 Tnjst (which donated £55,000 to support operating th¢ GWC) and the German YMCA (which provided the office and its facilities frec of charge). On behalf of the GWC, members, trustees and staff, I would like to thank The Scbroder 1905 Trust as well as the Gerniall YMCA for their continued support of the GWC and its important work assisting individuals in nced. I would also like to thank the many others who have supported the GWC throughout the year. financially or by the gift of time. A special tbank you goes to our Social Worker Doreen Scording, who is tbe backbone of our operations. The GWC is more thall ever a vital port of call for disadvantaged Getman5 in the UK. The cost of living crisis is still affecting many people quite sevcrely. Our charity is also a valuable institution for others seeking help and infonnation regarding social rigbts and benefits in Europe, England and Gerniany. The need for our 6¢rvices is considerable, but we are confident that we Can offer them in the foresceable future. thanks to all who contribute one way or another to our work. On behalf of the Trustees U BAUER Chairman
Independcnt examiner's report to the trustees of GERMAN WELFARE COUNCIL (Deutscher SozialausschusslDeuts¢he Sozialberxtung5Stelle) l Yeport on the accounts of the trusi for the yeaT ended 31 December 2025 which are s¢t on pages 5 to9. R¢$pe¢tive responslbllltles of trustees and examiner The charliS trustees are responsible for the preparation of the accounts. The charity's lThstees consider that auth"t IS llot required for this year under section 144(2) of the Charities Act 2011 (Ih¢ 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the a¢¢ounts under section 145 of the 2011 Act, to follow the proeedur¢.% laid down in the general Direetiotss givcn by the Charity Commissionuud¢r s¢¢tion 145(5)Ib) of the 2011 Act, and to slats whether particular m&tiers have eome to niy attentio BasAs of illdependent examiner's report My examination was ¢2rri¢d out in accordance with Gelleydl Dircctionf given by the Charity Commission. An examination includ¢s a rcview of the accounting recoids kept by the charity and a Comparison of the accounts presented wiib those records. It also includes consid¢ratton of any unusual items or dis¢losures in the accounts, and seeking explan&tions from the trustees conceming ony such matter5. The procedures undertak¢n do not provide all the eviden¢¢ that would be required An an audit. and ¢onsequently no opinion is given as to whether the accounts pres¢nt a 'tru¢ and fair view, and th¢ report is limited to thosc matters set out An the stat¢rn¢nt below. Indepedent examiner's statement In connection with my ¢x&mination. no matter has com¢ to my attention.. wbi¢h gives me reasonable cause to believe that in, any matezial respe¢t, thc r¢quir¢ments'. to kc¢p accountllw ierords in accordance with section 130 c)f the 2011 Act. and to prepare accounts which accord with the aecounting rc¢ord8 and comply with the aeeounting T¢quiremellts of the 2011 Aet have not en met ' or to which, in my opinion, attentiorÈ should bc drawn in order to enable a prop¢r understanding of the account$ to be reachcd. ilip Clark FCCA TC Group 6, Floor King's House 9-10 HayLnaTket London SWIY 4BP
GF.RMAN WELFARE COUIYCIL (D¢uts¢her SozialausschusslDeuts¢be SozialberatuDg5Stelle> St#t¢meot of fmantlAI a¢tlvltle$ for the ye8r ended 31 December 2025 Unrestrttt¢d 2025 Re5trlcted 202S Total 2025 Unrestrlcted 2024 R¢$trl¢led 2024 Total 2024 rNCOME FROM Oth¢r donations Schrod¢r 1905 Foundation Subs¢riptions Bank inte$treCeIVed 14,70D 55,0(K) 18,144 I10,Doo 1,137 1,686 3.559 57.250 815 I,O(hS 13,200 45,000 16.759 102,250 815 ,006 55,000 1,137 1,686 Total income 61 67 69,700 130 967 62,630 58 120 830 EXTENDITURE ON Accountancy SalaTie5 Pension M¢di¢al Kusurance Sundrtes Telephone, printjng, po$tage and $taiion¢ry- a(tininistrativ¢ Bank charges CoTnputer runnitig Ren¢ rates, 5¢rvic¢ chargcs and insur¢¢ Travel and sub5L8t¢nce Staff tyainitig and seminats L¢8al and professional Co]npukr ¢quipm¢nt depreciation Cultural activities- Charitable Donations ott b¢knalf of SchToder 1905 Foundatio oth donaiion5 2,868 54,704 4,5(K 1.521 43 2,868 54,704 4,500 1,521 43 2.788 53.689 4.383 1,881 26 2,788 53,689 4,383 1.881 26 1,181 432 235 651 444 150 651 509 150 476 235 65 492 615 68 1.803 492 615 68 1.803 407 407 382 135 1.654 382 135 1,654 15 663 663 1,536 1536 59,037 17,160 59,OJ7 17,160 48,093 14,860 48.093 14.860 Total exp¢nditure 145,381 68,126 131,144 Trlet IDtoMe1{Eendlture} {7,873) (6,541) (14.414) (5,4961 (4,818) (10,304) Total fund8 at 31 D¢¢ember 2024 191.764 43.838 235,602 197.260 48,656 245,916 TotAI futyds #t 31 December 2025 183 891 37.297 221,188 191.764 235,602 The notes on pages 7 to I I forni part of these accounts
GERMAN WELFARE COUNCIL O)eutscher Sozl8lausschus8/Deutsche Soxialberatungsstelle) Balance sheet at 31 December 2025 2025 202 Not¢ Fixed assets 1,075 CunEnt assets Debtors and prepayments Cash in hand Cash with bankers 683 813 221.197 232 34 238.739 222,693 239,005 Curren¢ liabilities Creditors 2,580 3.403 2,580 3,403 Net cutTent assets 220,113 235.602 221,188 235,602 R¢pT¢sented by.. Funds Unrestricted Restricted 183,891 37,297 191,764 43,838 Balanc¢ at 31 December 221,188 235.602 U BAUER Chairnian The notes on pages 7 to I I fotm part of these a¢counts
GERMAN WELFARE COUNCIL O)eutscher SozialAusschusslDeutsche Sozialberatung$$telle) Accounting policies for the year ended 31 December 2025 BASIS OF PREPARATION AND ASSESSMENT OF GOING CONCERN The financial statem¢nts have been preparcd in accordance with the Accounting and Reporting by Charities: Statement of Recommend1 Practice applicable to charities prepariug their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelaud issued ill October 2019, the Financial Reporting Standard applicable in the UK {FRS 102). and the Charities Act 2011. The Clwity cOnstst¢S a public benefit entity as defined by FRS 102. The accounts havc been prepared under the historical cost convention with ilems recognised at cost or tronsactson value unless otheTwise stated in the relevant notes to these accounts. The truseS consider thai there are no material uncertainties about the Charity's ability to continue as a going concern. INCOME RECOGNITION Income is derived from subscriptions, donations and investment income. All income is recogni5¢d once the charity has ¢ntiilem#nt to Ihe inLome. there is sufficient certainty or receipt and so it is probable that the tncome will be receive4 and the amount of income received can be llaSUred reliably. Investment income is accounted for on the payment date for grants and donations, and for deposit and building society interest on the date it is credited by the bankct5 and building society. EXPENDITURE RECOGNITION Liabilities are rccognised as expenditure as soon as there is a legal or constructive obligatioll ommitting the clkuity to that expenditure, it is probable that settlement will be required and the amount of obligation can be measured reliably. Expenditure is accounted for under the accnwls concept. Grants are accmed for at the time the trnstees authorise them. Sinc¢ l January 2002, certain relevant expenditure has been apportioned between charitable and administrative expenses. This has been applied in relation to stalf salaries and expenses. and telephone, printing, postage and stationery. tn addition, travelling expenses and cultLwal activities e now accounted for as ckMtilable expenditure. DEPRECIATION Depreciation 15 Provided to wriie off the ¢ost.1¢sS estimated residual values. of all fixed assets, over their expwted lives. It is calculated at the following rates:. Computer equipment_ 33 1130/0 per annum on straight line basis
GERMAN WELFARE COUNCIL (Deut5cher So£ialausschus51Deutsche Sozialberatungsstelle) Accounting policies for the year ended 31 December 2025 PENSIONS The charity operates a defined contribution scheme foT the benefit of its employees. Contributions payable are charged to the unrestrieted fillLds of the charity in the statement of fin(Cial activities in the period they are payable. The charity contribution is restricted to the contributions disclosed in note 9. There were no outstanding contributions at the year end.
GERMAN WELFARE COUNCIL IDeutscher SoiialAu5schuss/Deutsehe Sozialberatungsstelle) Notes forrning part of the accounts for the year elided 31 December 2025 I FIXED ASSETS Computer ui ment Total Cosf At l January 2025 Additions Disposals 9,157 1.090 9,157 1,090 At 31 December 2025 10,247 10247 Depreciation At l January 2025 Charge for year Depreciation on disposals 9,157 15 9,157 15 At 31 December 2025 9,172 9.172 Ne¢ Book Value At 31 December 2025 1,075 1,075 Al 31 December 2024 2 DEBTORS 2025 2024 Other debtors 683 232 3 CASH IN HAND Petty cash 'GWC' account (Ullrestricted) Petty cash 'B' account (restricted) 200 613 30 813 34
CERW WELFARE COUNCIL (Deutseher S07ialausschuss/Deutsche Sozialberatung88telle) Notes fom]ing part of the accounts for the year ended 31 December 2025 4 CASH WITH BANKERS 2025 2024 HSBC plc 'A' account (unrestricted) HSBC plc 'B' account (restricted) HSBC Saver account Mctrobank 'B' account (restricted) Metrobank 'C' account (unrestricted) 78,941 834 102,692 34,213 4,517 86.458 33,477 101,006 8,693 9,105 221,197 238,739 5 CREDITORS AccNals Other creditors 2.580 2.500 903 2,580 3,403 6 FUNDS The restricted fund is represented by grants and donations received for specific charitable expenditure. 7 INDEPENDENT EXAtKINER'S REMUNE14ATIO The independent examiner's remuneration constituted an independent examination fee of £2.580 (2024- £2,500). 8 RELATED PARTY TNsAcTIONs AND TRUSTEES, REMUNERATION AND EXPENSES The tNstees all give freely their time and expertise witbout any forrn of Temuneration or oth¢r benefit in cash OT kind (2024.. £uil). None of the trust¢¢s were paid expenses during the year (2024: £nil). There w¢re no related party transactions during tbe year (2024.. £nil) io-
GERMALY WELFARE COUIYCIL (Deutscher Sozlalau$s¢husslDeutsche So£ialberatung88telle) Notes forn)ing part of the accounts for the year ended 31 December 2025 9 EMPLOYEES Salaries and wages Social security costs Other pension costs Medical Ansuranre 53,525 1,179 4,500 1,521 52,688 1.001 4,383 1.881 60,725 59,953 The average number of employees during the year was l (2024: 1) with all employee time involvcd in providing either support to the governance of the charity or support services to charilablc activilies. No employees had employee benefits in excess of £60,000 (2024.. £nil).