Company registration number 00847998 (England and Wales)
Charity registration number 243909 (England and Wales)
45 AID SOCIETY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
45 AID SOCIETY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Greenberg
A Cohen
P Burton
R Gelbart
M Helfgott
Charity number
243909
Company number
00847998
Principal address
27 Mortimer Street
London
W1T 3BL
Registered office
27 Mortimer Street
London
W1T 3BL
Independent examiner
Blinkhorns
27 Mortimer Street
London
W1T 3BL
45 AID SOCIETY LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 10
45 AID SOCIETY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charitable purposes for which the Charity is established are for the charitable benefit of the Beneficiary Group and by such charitable means as the Trustees decide:

- To relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage

- To further education.

The Beneficiary Group means those Survivors who are or were part of the group of c732 Survivors of the Nazi persecution of the Jewish people who came to the United Kingdom during the period 1945 - 1947, or spouses or partners of those Survivors or bloodline descendants of those Survivors.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The Society was delighted to hold its annual fund raising dinner ("the Reunion Dinner") this year in May.

Fundraising was achieved with the help of generous donors.

The Society also continued to receive a limited number of voluntary subscriptions.

Financial review

Alongside its annual Reunion Dinner along with the concurrent brochure sponsorship, the normal principal source of income for the Society, a number of generous donors continued to provide financial support.

The level of reserves remains healthy and running costs have been managed carefully. It is anticipated that the current level of reserves will allow the Society to fund most of the projects currently being worked on.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

In line with previous years, the Society has continued to support charities and other organisations that promote Holocaust education and memorial.

Society funds are held in interest bearing accounts.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

45 AID SOCIETY LIMITED
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Structure, governance and management

The charity is a company limited by guarantee without share capital. In the event of the charity being wound up, each member has undertaken to contribute to the assets, such amount as may be required, not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

A Greenberg
A Cohen
P Burton
R Gelbart
M Helfgott

Trustees can be nominated by any member of the Board of Trustees to replace a trustee stepping down.

Appointment of newly nominated Trustees requires unanimous approval of all Trustees

The new trustee is provided with details of trustees’ roles and responsibilities under charity and company law as well as the Charity Commission guidance on public benefit. Training as such is not provided as no trustee has felt it to be necessary. At meetings, there is always room for questions and explanations.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the companies Act 2006.

By order of the Board

A Greenberg
Trustee
Dated: 30 June 2026
45 AID SOCIETY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF 45 AID SOCIETY LIMITED
- 3 -

I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 4 to 10.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of 45 Aid Society Limited for the purposes of company law, are responsible for the preparation of the financial statements. The 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

(i)

examine the financial statements under section 145 of the 2011 Act;

(ii)
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
(iii)
to state whether particular matters have come to my attention.
Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 386 of the Companies Act 2006; and

(ii)

to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities(FRS102);

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

DM Cramer FCA
Senior Statutory Auditor
Dated: 30 June 2026
27 Mortimer Street
London
W1T 3BL
45 AID SOCIETY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
116,642
106,094
Charitable activities
4
28,983
16,161

Investment s

5
7,063
11,960
Total income
152,688
134,215
Expenditure on:

R aising funds

6
170,996
70,027
Charitable activities
10
91,334
70,607
Total resources expended
262,330
140,634
Net gains/(losses) on investments
9
-
10,892
Net (expenditure)/income for the year/
Net movement in funds
(109,642)
4,473
Fund balances at 1 January 2025
383,601
379,128
Fund balances at 31 December 2025
273,959
383,601

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
45 AID SOCIETY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 5 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11
1,500
19,764
Cash at bank and in hand
273,959
365,337
275,459
385,101
Creditors: amounts falling due within one year
12
(1,500)
(1,500)
Net current assets
273,959
383,601
The funds of the charity
Unrestricted funds
13
273,959
383,601
273,959
383,601

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 30 June 2026
A Greenberg
Trustee
45 AID SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
1
Accounting policies
Charity information

45 Aid Society Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 27 Mortimer Street, London, W1T 3BL.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The accounts present a true and fair view and no changes have been made to the principal accounting policies adopted below.

1.2
Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

1.4
Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

The charity r eceived money mainly through donations and events occurring with in the year.

Income is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

1.5
Expenditure

C osts are accounted for when they are incurred, with i rrecoverable VAT being charged as a cost against the relevant activity.

Costs of charitable activities relate to the furtherance of the charities objectives.

Costs of raising funds relate to events and other activities through which the charity raises its profile.

Administration costs represent the running costs of the charity which are charged to the income and expenditure account in the period when they are incurred. They are included wholly within the costs of Charitable Activities.

45 AID SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
116,642
106,094
45 AID SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
4
Charitable activities

Subscription income

Reunion income

Total
2025
Total
2024
2025
2025
£
£
£
£

Sale of goods

-
-
-
6,131
Other income
135
28,848
28,983
10,030
135
28,848
28,983
16,161
5

Investment s

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
7,063
11,960
6

R aising funds

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Other fundraising costs
170,996
70,027
170,996
70,027
7
Trustees

None of the trustees (or any persons connected with them) received any remuneration from the charity during the year.

During the period the trustees were reimbursed expenses totalling of £15,702 (£2024: £10,000).

During the year, trustees made donations totalling £2,725 (2024: £0). These are included within donations and legacies in the Statement of Financial Activities.

45 AID SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
8
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
9
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
Gains/(losses) arising on:
£
£
Sale of investments
-
10,892
10
Charitable activities
2025
2024
£
£

Printing, postage and stationery

4,408
253

Website costs

43,838
9,382

Bank charges

-
22

Accountancy

1,800
1,680

Profit/Loss on foreign exchange

6
60

Public relations

13,528
15,116

Charitable donations

17,442
30,584
Travel and subsistence
5,755
4,114
Insurance
2,204
846

Events costs

-
6,204
Storage
2,353
2,346
91,334
70,607
45 AID SOCIETY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,500
1,500
Prepayments and accrued income
-
18,264
1,500
19,764
12
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
1,500
1,500
13
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2025
Incoming resources
Resources expended
Gains and losses
At 31 December 2025
£
£
£
£
£
General funds
383,601
152,688
(262,330)
-
273,959
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Gains and losses
At 31 December 2024
£
£
£
£
£
General funds
379,128
134,215
(140,634)
10,892
383,601
14
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Services received/provided
2025
2024
£
£
Other related parties
2,227
649
2,227
649
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