REGIsfERFD CHARttY NUM8EIL. 1016118 REPORT OF THE TRiisfEES AND FIIIANCIAL $rATe￿r￿rS FOR THE YEAR &4DED 31 DEC￿BER 2015 FOR THE EUROPEAN FEDERA￿oN OF SOaErres FOR ULTRASOUND IN MEDICINE A14D BIOLOGY Hartley Fovler LLP Chirterej Accwntsnts 4th Tuiuon Ho 27-37 St Georges Ro Wwnbkdon Lorxlon SW19 4EU THE EUROPEAN FEDERATION OF SOCIEfIES FOR ULTRASOUND It4 MEDICINE AND BIOLOGY coKrEpifs OF THE FINANCIAL sfATEMEtffS FOR THE YEAR ENDED 31 DECEMBER 2025 R•port rfthe Trustees 1 10 8 In¢*andert E￿mInI￿$ Report stJtsm•nt of Hnanclol Actlyltl LO B•lanc• Shoet li Nrt•i to tlw Ananclal St•t•M¢nts 12 to 18 Drtalled Statsm•rt of Finnndlll Artlvltl 19 to 20 THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 trL6tees present t￿r rwort wlth finarKL41 slate￿nts cl the charily f(x the year ended 31 DeCeM￿r 2025. The trustees ￿e adooed the wowsv)ns of Ac￿nti￿J and Reporting ty OkidtÈs.' Statement of RKc*nTr￿nded Pral applicab* to clkrythles preparfng their accourts In ￿Corda￿e wth the FhaTr*al ReFQrtkng StsThJard applrijbk In the UK and Republlc of Ireland (FRS 1021 leffert￿ l Jan￿ry 2019). OBJECTI*ES AND AC￿￿￿Es Obiectsve5 and alms EFSUMBS obfrthyes are to.. - prcffirkn the scEKe, ￿ resea￿ a￿1 devekIpn￿nt of In Mgjldne Bblojy aTrJ to NJblLsh the re9Jts cl research to propose stsndards aThJ to glve adwce concemltvj criterfa lor e4ulpmw* and technlque5 and dlnkal apF4kaUons - to arrange cong￿$Se5 and stLK1y and devek)pmert mthgs cn ￿ Internati￿al l&el b)th In ord outsbje Europe meMt￿r organlsatk)ns, I￿1￿[n9 cwanlsirrfj, In ctroperatlon with a Iwl Ccmrnittee, a European or Worfd Congrt45 ur(raxJUr￿ kn ￿￿kne and &oloJy IWFUMB) . to ￿￿rk organIsa￿onS wth shared obkclves to harmM&e ouldellnes and to fc6ter a ch)ser ￿ati￿)ShIp alm&J at PTOrnOtlrvJ the best of 8￿UCat￿ In ￿tra%￿nd across the european community - to ￿present the Int￿Sts of ts ￿mbershiP In WFUMB and In any other lrtemaULThI oryarkntbn whose p￿￿Se5 are Co￿Stent wbth of EFSUMB. Publlc bon•fit The tru5tee5 hasr vlth the duty In S￿On 17 of the Qwrltbes Art 2011 to have regard to P￿1￿C ts￿erf( gU￿an￿ wblSshed by Charlues CunrfS40n. ThE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOVND IN MEDICINE AND BIOLOGY REPORT OF THE TRusfEES FOR THE YEAR ENDED 311)ECEMBER 2025 AQIIEVEMEf4TS AND PERFORMANCE Re5eJrch actlvltles l. Uwjate EFSUMB GuidelirE5 and RecommendatioT￿ ftr the alrtC31 Practre of ￿ra*-Enhanced Utrasound ICEUSI in NortrHepJUc Applicat40￿ p￿blIshed 2017 2, Fusbn 1rn09lng 3, MUbtipara￿t uth￿Und - Breast In ￿luntt19n wf(h WFUMB fc4hxirq PaFers are submthl frx publKaihJn rK w¢xk In progress In 2026.. I, m￿bpOrarVth utra￿Und Sm*1 Parts IThyrokJ ltsvo pats), T￿5) 2. Polnt of ca￿ utra5￿TrY IFIXUSI for Prfmary Care Users 3. Currlculum f￿ Sonografftrs 4. Mejical U￿ay)ur￿l Currfculijm fcx st￿lents 5. Point (rf ca￿ Ultrasound Ernergertcy Medklne 6.Llve scann&￿ at ExhI￿￿On$ Pollcy D￿UM￿t Gukldlnes & RecomentsUons- avernge 106,584 vl*ts per morth Top vllts In thls seth)n I. EFSUMB 8asSc iMtra9)urnl Ctye Currlculum for frontllne physiaans w￿￿ng In primary care 2025 2. EFSUMB Olnlcal Practice Guldelines for POInt￿-Care UltrayJuThJ.. Part (Ccmnv)n Heart Pulmontty Appllcabmsl 2022 3. Guidellnes aThJ Go)J Clintal PraLfj￿ Recommendayons fcf Contrast Enk0￿& ultra9￿d {CEUSI In the Lfver Update 2020- WFUM8 In c￿peratIf￿ wlth EFSUMB, AFSUMB, AIUM, FLAL15 4. EFSUMB Techrtcal Revlew - Update 2023.. t*namt Ccfitrast-Enhanod ultra93￿d {DCE-CEUSI for the Quanttikatl¢ of Tumor Perfushjn 2023 5. F*ad and Neck Utra50und - EFSUM6 TrahlTrJ RecoMme￿atk]n5 fcf ￿aLl￿e of M&Jkal Ultra9)und kn Eurcye 2022 Salety St￿en￿nts in US Safety Dots - av&age 43002 per TTr)nth Tcp V￿lts In thls sect￿n l. The use cl ultrasound for cosrnetic cf aeSth￿C b(&4y thaplng12024J 2. Retomn*nthtkJns and Informats)n rrfU1at￿ a5PECts rel&oa to ihe use of han&￿Id utra5(MMd devtes [revlsed 20211 3. rtppler U￿raSaund devtes. Safety Aspects- Iupjate 20221 THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY REPORT OF THE TRusfEES FOR ThE YEAR ENDED 31 DECEMBER 2025 4. EFSUMB ReCoMmendatNJr￿ on NonWedi(Rl ￿ of ImagSng ultra￿￿1 tLast rewsH)n 20211 5. ReCCffim￿￿ati0ns InlomwtDn regukthry a5Focts related to the use of ttand-￿Id devkes [￿￿Sed 20211 6. Therrnal & mech￿[cal [Trth￿s- An Ewanabon Iutxlate 20221 7. ￿ PrKtice recommenda￿OnS fcf cleaning dI￿nfect5￿ of tran9Ju￿r5 whikt malntainirrfJ tr￿&ll￿er Integty12021] Safety Crynffllttee has a ￿resentatiVe in WFUMB been involved In drawl￿ to a COnd￿lon harmon&tion safety guideli￿5 between the Internati￿al Federatio1￿. Courses aTrJ CorrfJres5es was no coTrJress In 2025 as EFSUMB moves to ble1￿1￿1 emjresses lattematlw4 wlth WFUMB) bJt the Student Ultrasound CwJress took plKe In ￿[lIn, Gemiany 4 - 6 September 2025. 113 students and 1st ana 2nd year residents pined EFSLJMBS flr5t st￿a}t SUMn￿r Schwl hd have teen uDsUC￿ul In the e*ctb>) or wk* have skI115 that are requlred h￿thin the Ccffimlitees. 0•¢14on makl The admlnLstratNe deCI￿on5 are taken by the Executive Bureau wlth fve el￿ ky)sfdons Pre51dert, Pwldent Ele¢ Past Pre%dent, Honorary Secretsry and Trea￿￿r cowted currently a Gafftenteroknglst and Rad￿kn91￿. SFeaalist commlttees exlst for Education and Professional Stsndards, Publlcations, Safety and Student matters. Day to day adrnlnlstratlon Is carr*d out by the Executive ￿retary and a website Admlntstrator KCOUntab￿ to the EXeCUt￿e Bureau In ￿C1Xdance wych the Con*itth'on. TfE remuneratk)n these wkers L5 the remf( of the Executive Bureau and Is annually in the cortext of slmilar okEratirKJ ¢xganisaiiorfj and rc1￿ing a revEw cl eir efflclency and perforfflan￿. R•hrnnce thnd •dmlnl•tr•tlv detallB Twstoe5 dekgate the day-to-day admln15tratlve management of the Charity to the General Secretary lat the tiTne wrfty.rrfj thls ￿ptyt) Mrs LYnr￿ Rjjdd has *rved in thls capacty sI￿e 2009. FtEqLEnt [T￿e￿ng5 are *￿Id ty the ExeCu￿ve BU￿aU to w￿•M the General Secrdary 6 accountsble. The web*te Admini&ratcrf, Mrs Suzanne Caln of Ko5rn￿ De*n has *Ned In this ca￿ty Sin￿ 2008 a￿1 Is accourtable to General Secretary In the first Instar￿. The Geneial Seuetary Ilalses wlth ￿ attDuntant and Independent Exaftlner to wojuce the allnual finandal rewt. Hartley Fowler LLP, Tullon Hryjse, 27137 St c￿e'S Road, Wimbledon SW19 4EU. Ex•mpUonJ frnm di¥clo•ure No exemptbns from dIxb￿re are djirnd as there are Tr) pay￿￿nts to Trustee5 or EFSiJYB Cor[rt￿ members e￿pt for ￿eSSa￿lY If￿rred exFense5 whth are relmtyJr*d &o)rdlng to EFSUMB approved p)Iy. REFEREIKE AND ADMINI￿RATIVE DEfAILS Reglstered Charity numb•r 1016118 Prinopal addre59 P O Box 72718 Wimb*don London SW19 9HD THE EUROPEAN FEDERATION OF socirrIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY REPORT OF ThE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2025 TNst••s Prof Paul Sidhu Lond￿, UK Tru*e anj W Prrident Prcl Adrlan Llm L￿dCfi, UK Tr￿ Pregdenl @ect Prof Trrmel Moran EdSnburgh, UK arnl ￿fety cornmitt￿ Th￿rnI)er Independert examln•r Hartty Fowler LLP Chartered Accountants 4th Floy Tuition House 27-37 St George's Road Wlrnbkdon LondLM) SW19 4EU FUNDS HELD AS CUSTODIAN FOR OTHERS EFSUMB is the cu*0d￿n tr￿e for an endowrrent fund pwvthd by the Ffenth LItra￿U￿￿ Scthty for a Frerth gjoety r*JmI￿ted TI￿rèse PlanK4 lecture to be held al a EURO9￿ Cowress aTrJ Is p￿ded ￿ cover trwel and accrmrnodalK)n. The fund currcntly stsnts at E3,011, FO11th￿r& the Nlufc CEUS Sthoc4 held In lc￿on there L% a Ajrplus of £24,382 carrled 1£￿ard to the 2026 f￿ At*Jlt CEUS School and the 2026 G￿ater Bay Area Guawknng provin￿ PeJk*ic Course. Tre annual CEUS Schx4 heb3 In Munlth, c￿rMa￿ wlves g)me ass1*0￿ from EFSUMB lor adrnhlstyathn to ralse swJnsorsh* and reknburse speakers. A baL4rKe fr(xn the 2025 Munich CEUS Sthod of [9,831 Is cathed fornard to 2026 Iwlth Unpa￿ indwtry InV￿ceS of I I,WO ajrol al￿ by EFSUMB as a restrfLled fund for tre course opJan15er5 Ftrol Dirt aevert aThJ Prcl Han5-￿er srATEMENTOF TRUSTEES, RESPONSIBILrriES trustees are re5ponslbk for weparfng the Report of the Trustees and the flnancljl stslerrents h KCOrdan￿ wth appltable law and Unrted Kingdom Accwnting Standards (Unw ￿￿d0M Gewalty Accepted Acownting Practi￿) Indudlng FIna￿￿1 ReF()￿r￿j StaTrJard 102 'The Flrondal RepJUThJ Standand appllcable In the UK and Republt Irela￿.. Charty law w￿re$ ￿ trustee5 to prepare finarfal Stsleff￿nts lor eath flnandal year. Urykr that law, the trustees have elected to prepore the financial ststerrtnts in accordan￿ w￿h Unf(oJ ￿￿d0M Gereralty Accepted kcounOrrfJ P1acU￿ (United KlrwJdLYn P£countiTrJ StaThJards aTrJ appI￿able law). Urnier charity the tnstees must nc* approve ￿ financkal State￿￿nts unless they are 5aYsfed that glve a true and fair vl&v of the strte of affalrs cl the thorty and of the Incoming ￿sourceS and appllcation of re￿UrceS, iKSudlrrfJ the Income ￿ e¥Fendltyre, or tl* tharfjty for thal perK)d. In preparlng tlw flnandal state￿Ents, the tr￿e5 are required to sdett 9Jltstle accourtiNJ p￿￿￿5 and then apply thern consL*enty; cbsetve the methots and prindples in the CharifEs SORP; make judgements ar¥J estlmates tw are reasonab￿ and pr￿ent,. twepare the financial Statements on the golng corttm ba&s unkn It L5 inapprokykte io prewme that the ch￿'ty %%ill contlnue In buyne Tlp trustees are responslble f¢x keepiw PYOFer accounbrvJ records whlch disclDse wlth rea5)nab￿ ￿racY at arry tSrne the finarKial p)SI￿On of the tharity and to enable them to ensure that the flnancial statements cornply with the CharitEs Att 2011 and The Charity (Accounts and Reports) Reguhtwjns 2008. They a￿ alg) re5EDnsble for safeguardiro the assets of the charity and hetKe fcf taknng w￿nable tys for the preVertI￿ arKI (*l£rtbn of fraud and cth IrrwJular￿e5. ThE EUROPEAN FEDERATION OF SOClEfiES FOR ULTRASOUND IN MEDlCINe AND BIOLOGY REPORT OF THE TRLisfEES POR THE YEAR ENDEO 31 OECE•IBER 1025 IG tyudwofiheknrTIrftrL*wM...,,..,,....................... .. AUM-T INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY Independent examln•rfg report to the of The European Federthn Of Societies For Uttrasound I Mtdicine And Biologv I rem to tharty trL6tees on ry eXa￿￿na￿On of the Kcwnts of The Eurcpean FeLkntkJn QY 9xlet*s For UltrasourKI In med￿ne And BlobJy (the Tr￿tI tr the year eTrJed 31 c￿em￿er 2025. R*pongibilities and bg9ig of report As the charty tru*ees of ￿ Tru￿ you are re4Jonslt4e fcrf the rMeparatk)n of the attounts In aCc￿thr￿ wlth the req14reTrents of the Charl(￿S Plt 2011 (Ihe Art,). I repjt in reSp￿t of ry examlnatlon of the Trusvs Kcounts carried under Section 145 of the ALt and in carrwng out my examina￿On I have fOlk￿d all ap￿rab￿ Threthns gfven Charlty Commission Y￿er Sectwm 145(51{b) of the Ind0￿nd•Tht examlnqr's •tatsm•rt I have completed my examiThiUon. I confirm tha ￿ materlal matters have to ry attw*on ITh COnr￿￿1)n wtth exarn1nakn￿ giving m cause to believe that In any mterial Tewt,. accountirrfj Tths were not kept In resFert cl the Tr￿t as requlr8J fv Sectth 130 of the Act; or the acoyjnts do accord wth th0￿ records; the accourts do not cornpty the applkable requirements Con￿MIng the form aThJ content cl ￿cOunts set In the Charths (Accounts ￿ Rep￿ts) Regula￿0￿$ 2008 other than any requlrement that the x¢ounts gNe a true and falr v*w whkh Is nrt a mailer cM&der41 as part of an indepeTr#ent examSnadon, I have rn corfems have ￿T¢s$ no other matters In connecuon wth t￿ ex￿￿)tIOn to whlch attendon shouhj be drawn in thls tEPOrt in order to e￿lIe a proper uTrYerstsThllng account5 to te ￿Ched. Jonathan FCA Hardey Fowler iLP Chartered Accc¥Jntants 4th Flc(f Tuitson Hou 27-37 Sl George% Road Wlmb*d LorK1on SW19 4EiI THE EUROPEAN FEDERATION OF SOCIEfIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY STATEMEiif OF FINANCIAL AcnvmES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Total 2024 Tctsl fuTrJs Unrttrrlctrd Re&rfLted fuTrJ fur INCOME AND ENDOWMENTS FROM Donarhjns aTrJ legacEs 132,977 132.977 129,967 Other tradirYJ a￿￿eS Inves[n￿nt Sncome 71,022 7,017 71,022 7,017 60,851 7,467 Totsl 211,016 211,016 198,285 EXPENDrnIRE ON Charitsble arti¥iil Ger*ral actlwUES 179,052 179,052 170,343 Net g)Ins on Invesiments 12,498 12,498 6,835 NET 114COME 44,462 44,462 RECONCILIATION OF FUNDS Totsl funts bmught fO￿ard 474,966 3,011 477,977 443,200 TOTAL FUNDS CARIUED FORWARD 519,428 3,011 522,439 477,977 The Th)te5 frrn rf th￿ finar￿lJI StateM￿ts ThE EUROPEAII FEDERATh014 OF SOCIETIES Foli ULTRAWND IN MEDZCINE AND BIOLOGY ALANCE SHEET 31 OKEMBER 202S 2025 2024 Toial lund5 fvr fund Iwbjs PXXED ASSEVS Tangib￿ asse ID 939 224,1 177.556 177,556 178.260 In,2 225,119 46,392 331.ty)6 46,392 334,017 44,959 250,120 3.011 377,398 3.011 295,079 CREDrn>RS An￿ffits f￿11￿ wlhh 13 136.Z30} (36,230) (42321) 341,169 3,011 3H,179 252,858 TOTAL ASSETh iessciNIAEin LIA8IUTleS 519,428 3,011 521439 477,9n 519,428 3,011 522,439 477,977 APNDS Unrewthj fvr Pe5tr1cted lunds 14 519.428 3,011 474,966 3,011 TOTAL VUN 522,439 477,977 The tht•rnnfs wut Jpprfftd ty the e￿Id d Thisttes and autlwjthj lor I aThl were gyned chi Its beh)W ty.. PmlALkn. .11. THE EUROPEAII FEDERATION OF soaETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL STATEMENTS FORTHE YEAR ENDEO 31 DECEMBER 2025 GENERAL INFORMATION The tharty is a UK bas￿ Chartsts￿ trLLsL The èjdw cl ts roJl#weJ offte ts P O Box 72718, Wlrnt4edon, LoNlon, SW19 9HD. The regt*red nvmterof the charfty b 1016118. The fina￿al Informatkjn wesented ts for the year ended 31 DeCern￿r. The pre*ntatlcn currency of the finandal statements s the PrA￿d Sterling {Él. amunts in flnanclal &ateTh￿nts are r(￿ded to the neare PouThd 1£). ACCOUtffiTrlG POLICXES s5$ of pr•parlwJ th• flnanclal stst•ments financlal statemenLs of charity, whth Is a public bertfil entity under FRS 102, have been prepa￿ In accordance ¥sith the Chariues SORP {FRS 1021 'Accounting and RerK)rting by Charities.. Ststement of Recomrnenthd Practlce appllcable to charit*s weparirwJ ihelr accounts In a¢than￿ vlith the Finanoal Reportlng Standard apk4lcable in the UK and RekxJb* of Ireland {FRS 102) {effectNe l January 20191,, Finanoal ReportiThJ Standard 102 Tre FIna￿la1 Reportin9 Stsndard appl*ab￿ in the UK and Republt ol Ireland, and the Chèrlues Aci 20II. fft flnanclal staternents have been kyepared under the histortcal cost convenyon, wth the excepuon of In¥estrnents wNch are inclLwJed at market value. a5 mrxllfl8J by fv revaI￿tICffj of certaln assets. Galng con¢4rn tru%tees CO￿der that there a￿ no materfal un￿rtsIn￿es abcArt the charlty* ablllty to continue as a gclThJ co￿eM. In futu￿ years, the key rksks to the thrlty are a fal In Inc¢n*. The trustee5 have a serles ￿ meagjres to control, mitlgate and mlnlmlse the effects of a lall In knKon*, Induding a pr￿Jent reserves ￿lty. Flmndal r¢portlng standard 102- r￿C4d disclosure exemptlons T￿￿ chanty has taken advantsge ol the Idknling dIsCk)w￿ exemptlon in preparfro these nnarKlal staterrents, as pemltted by FRS 102 The FlnJnclal ReP)rt￿ StaThdard applIcab￿ In the UK and RepublK of I￿La￿l,. the requlrenRnrs of Sectkm 7 Statemert ol FhThv& Incom• All Incornels recc4Jnlsed in the Stèfrment of AnJrKlal Athlt*s once the charfty has entaL￿n￿nt to Ihe fUr￿s, It Is that the Irt0￿ will be recelved and the amount can be n*asured ￿liats￿. Expendlture LHbilities are rLrognlsed a5 eXpend￿ure as ￿ a5 there 15 a legal or constructive obllgatbn committlng the charty to that exper(Jlture, it Is probabk ihal a transfer ol ￿nOmiC Èenefits wlll be requlred In settlement and the arnount of the Obl￿a￿On can te measured ￿l￿bly. Expendlture Is ￿Counted f¢x on an accruals bags and has been da5￿1 unL*r headlngs that aggregate all cost ￿lated to the eategory. Where costs cannot be dlrect ttrlbuted to pa￿CUlar IEadin95 they hwe been all(￿ted to ath"vities on a bals consl¥(ent with t1￿ use of resour￿5. T￿gIble fixed a59•ts Depreciatk)n s w0v￿ed at the folk)wlro annual rates In ￿der to write off each a58et over ts estlmabj useful Ccffiputer equiprnert 25% on redudNJ balarte fixad investm•nts Llsted invesi￿Ents are Inibally recogiised at tran5artK>n prlts and subsequentty measured at falr value wlth refererKe to rnarket value. Both reollsed aTrJ UnRall￿ gains we recogn15ed in the 5tafrrnent of finafKtal aCtiVtt￿s. Forelgn ¢urrencie5 Assets aThJ liabilities In foreign cutTe￿Ie5 are tran￿ated into sterfiro at the rntes of exthafige N15ro at the bala￿e theer date. TransactiorL4 In forewjn currencies a￿ translated lito sterlirYJ at the rate ol exchange rullro at the date of transaction. ExtharMJe differences are recognised in expendrfure on Charitab￿ acbvibes In the 5tatsment of financkil athvitie -12- THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUlmNG POUCIES. contlnued Taxation The d)*ty15 exemFt frcffj lax Its Charftab￿ tht*5. Fund accountl UnTe5trthd fuThls can be used in acce*da￿e with charthbte obiectlves at d￿ret￿n of truths. Restrthd fuTrJs can only be for pa￿CUlar re5tn.cted purpose5 ￿thin objects ￿ the tharfty. Rethdkjns arise Wh￿ wifped by tl* dortr)r ¢J when a￿ rai￿ particular restrkted Purp￿5. FUrt￿reX￿aIllt￿ of the nature and purpc6e of ead) lurn1 Is Induded In thE Nytes to flnanaal thtements. Hnancial ingtTuments The charity only has financlal Sn5tru￿nts CQ a klnd that quallfy as ba￿C finaKlal lThstruments. Baslc flnandjl inStrun￿nts ¥e hltk41ty recojnlsed at transaCt￿n Val￿ subsequently Measu￿ at their sddemw)t value. Invertmnts IrNestments are dated at falr wa￿￿. adlrrtJ the Investments ks uTrJEr IrNestrnent lrteffle In Stateff*nl of ￿na￿la1 ActiwtES. Galns aTrJ Icfj5e5 on InVestn￿￿t as*ts dlg>)*d cf in the year are shown a5 feallsed 9alns aThJ losses In tr ststemeni of AthvltYe5. Galns and 105se5 on Inve5trnent assets hebj at the year-end a￿ unreallsed and are al￿ in the Statemwt of Flnanckil ktNibe& Cuh at bank Cash at bank 5ndudes bonk depogts and tsrm h￿hlY IrquK1 Investments vlth a 5￿t fflaturtty d three months or le55 frorn t￿ (tste cl acquisluon or openlng of the depLLstt or slmllar accujnt. D•btors Trn¢* and other debtors are tEcwnlsed at the se1t￿ment anh)unt due. Prepoyrnert5 are ￿OgnIsed at t Invoked cost p￿pa￿. Cred Credltors are recognlsed when the ch3rlty has a Pr￿nt oblvjauon resultlng frem a past event that wll pr¢baLIy resulLE In the tran¥er of fuThJs to a thlrd ￿rtY and the ary￿nt to setde the oblwttn can LE msured c Imatsd rel41b￿. c￿[tors are nomalty ￿cC¢Jn15ed at ￿ settthent amunt. Impalrni•nt Awts rK)t measured at lalr vaue a￿ revIe￿d for any Indiotth ttrwt the as￿ may trR impaired at eath bala￿e sheet date. If 5th lryJicaUon exlsts, the recoverable amount cl t1￿ asset, or the awt's cash gererdlmg unSt, 15 estlmated atNI compared to the carrying arrKJurt. whe￿ the carryiry amount exceeds its r￿0Veral￿e amounL an impalrment loss Is recognised In profft or b)55 unless as*t is carrled al a reval￿1 a￿￿t where the Impalrment loss k5 a revalvation deuea5e. -13- THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMÉNTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 DONATIONSAND LEGACIES 2025 2024 s￿￿T1P￿c￿5 132,977 129,967 2025 2024 Euro￿ 5dD)Is, congresses and *nlL4r US irtome sttht Sumw*r 5￿c￿l I1￿me En(bJrsed CryJrse 3,502 SO,319 16,921 33,349 27,502 71,022 60￿51 INVEsfMENT INC(WE 2025 2024 IrNe5trnent Inc¢￿ SuThary RecdFts 6,989 28 7,467 7,017 7,467 Support co#s (￿e noie 7) TL*als General 177,447 1,605 179,052 SUPPORT cosrs Infomiafjon iechnolcgy finan GtrLYal advlths 774 (4,744) 235 Other 3 Totals Ger￿ra1 acthVJes 2,700 2,640 1,605 Induded In GovernarKe costs are fees leK¢ludlng Irrecoverable VAf) to the IndeFendent e¥anlw c¢ £l,IOJ for iTrjepe￿ent exaThlnation and £1,540 lirKIL¥Jing IrrTheratrAe VAT) for ￿Countanry servtis. THE EUROPEAN FEDERATION OF SOaEtIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMErirs . continued FOR ThE YEAR ENDED 31 DECEMBER 2025 >wt cL&s, Includ&J in aix)ve, a￿ as Flnance 2025 Ge￿ra1 acts'vit￿s 2024 Tcial actfvlt*s Bank charges LossI(galrnl on for*n exchange 930 (5,6741 635 14,130 (4,7441 14,765 TRusfEES' REMUNEPATION AND BENEFITS rK) trustees, ranunernlon or ot*r benefts for t1* year 31 D￿mber 2025 for ￿ year end&J 31 Decemter 2024. The tru*ees ￿eTe relrnbjrsed a titsl of £658 (2024- £8611 forexpenses Incurred on behalf of t￿ charity. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACllVtTIES UJYe5trthd Restrl¢ttd fu furnl Totsl f￿d5 IIICOME AND ENDOWMENTS FROM OonJU￿5 *des 129,967 129.967 Other tTrdlng ath%Atks lrne5trr*nt IrKon 60,851 7,467 60,851 7,467 Totsl 198,285 198,285 EXPENDITURE ON CharltAblt a¢ttvltl•i GenLYal ￿t￿be$ 170,343 170,343 Net galns ￿ Inve&n*nts 6￿35 6,835 NEr ItKOME 34,777 34,777 REcoficiuATION OF FUM)S Totsl funds brought folward 440,189 3,011 443,200 TOTAL FUNDS CARRIED FORWARD 474,966 3,011 477,977 -15- THE EUROPEAN FEDERATION OF SOCXEfIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMENTS- can￿rtUed FOR THE YEAR ENDED 31 DECEMBER 2025 10. TANGIBLE FIXED ASSETS Ccffjputer ]￿￿Thent At l January 2Q25 31 Decernber 2025 25,786 DEPRECIATIOM At l Jan￿￿ry 2025 Charge fcf ye 24,847 235 Ai 31 D￿mber 2025 25,Ce2 NET BOOK VALUE At 31 c¢￿mber 2025 704 At 31 De￿rnber 2024 939 IL FIXEO ASSEf IMVEsfMENTS Investments MARKET Y￿UE At l January 2025 Addl￿On5 Dlsposals Revaluatlon5 224,18) 1476 161,6151 12,515 At 31 D￿mber 2025 177,556 MEf BOOK VAUJE At 31 Becerntser 2025 177,556 At 31 Decerter 2024 224,1 IrNestsnents are hehj In ¢￿irIty Muid.Asset Fund. Cc6t or valuttlon at 31 Cecemter 2025 b rewesented by.. Investsnents Valuaucfi In 2025 21,686 155,870 177,556 THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENOED 31 DECEMBER 2025 IL DEBTORS: AMOUKWS FALLING DUE wrrHIN ONE YEAR 2025 2024 Trd(k (kt)¢ors Prepayn￿Trts and ac0￿￿ incon 46,392 32,432 12,527 46,392 ,959 CREDThORS: AMOU14TS FALUNG DUE ￿THIN YEAR 2025 2024 36,230 42,221 Funds held as awts IrKluckd In other creditCrf5 are funds hdd a5 agents. Tre annual ￿￿s Schwl hdd In Munlch, Cem￿rry re￿￿ invoiced assstance of EFSWB 70jm1￿5trat￿w to ralse sp)n￿rShIp and rdmbL¥* yakers The balarKe car￿d fC￿ard is he￿ try EFSUMB as a fund for the course or9anlsers. rnovernent In fund5 held as &Jents during year w￿e a5 fdkn¥&' £ 202S 16,157 12,376 119,0681 £ 2024 17,875 23,812 124,912) 161B) Balan￿ br¢Ju9ht fLYwd Ir￿￿ Exwdf(ure Year eTrJ fO￿￿]n currerKy tranlats)n 9031 16,157 MOVEMENT IN FUNDS At 111125 In funds 31112RS Unro8trIc￿ fvnd• General fund 474,966 519,428 R•#rkted fvndl Therese Furkl 3,011 3,011 TOTAL FUNDS 477,977 44,462 522,439 Net m￿en￿nI kn fwcts, Irduthd In the above a￿ as f01h￿s. Incoming regxjrces Galn5 and Movement los In fund5 expeTrth1 Unrestrlrtad fu￿dI General fuTrJ 211,016 (179,052) 11498 44,462 TOTAL FUIIDS 211,016 (179,052) 12,498 44,462 -L7- THE EUROPEAN FEDERATION OF SOCIETIES FOR ULTRASOUND IN MEDICINE AND BIOLOGY NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2025 14. MOVEmETr￿ IN FUNDS- continued cOm￿a￿Ve¥ for mov¢ment In funds mcvwnent n fuThJs At 31112r24 At 111124 UnreStrIrt￿ funds General fur 440,189 34,777 474,966 Trrese Planld FLnd 3,011 3,011 TOTAL FUIID5 443,200 34,777 477,977 C¢nyattve net movemert In funds Ir￿luded kn the ue as fclluws.. I￿omIN￿ Gjins or e%peThded In funts Unre•trlrtod fvnd• Gewal fthj 198,285 (170,343) 6,835 TOTAL FiINDS 198,285 (170,3431 6,835 34,777 The Thérèse Planiol lund Is by the French VItra￿und ￿ety for a Fre￿h r￿1n0ted Trérèse ank)I 1ectsj￿ to be he￿ al a EUROSON con￿esS and is prowthd trj cover travel accornmodatleA) (nsts. IIELATED PARTY DISCLOSURES There were no relaied party trnrwctKJns fu the >ear ended 31 Bffernter 2025. -18-