my comment wasn’t meant as a solution to your problem but an instruction on how to develop the correct string to be used in INDIRECT() in the sense of help to help yourself. Anyway - a correct file reference requires ' (quotes) at the end of the filename specification - so at least you need:
=INDIRECT("'file:///c:/users/no/documents/curatorship/annual report" & A1 & "/debit expenses" & A1 & ".ods'" & "#MyRefSheet.B45")
(and may be this is not the correct solution for you as well, since we don’t know the content of A1, how your file and sheet is really named and why A1 appears twice in your construct)
You initial solution had a wrong order of "`' "`": it should be "`" '`" - the single quotes need to be part of the string (the blank is only for demonstration purpose - literally is is "`"'`" )
Finally: It is not unlikely that you get - if everything is correct as far as related to correctly construct the string - an error `Err:540`