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← Encephalitis International

2025-03-31-accounts

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Contents

Company information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Chair’s report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 CEO’s report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Our purpose and activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Achievements and performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Objectives and key results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Case studies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Encephalitis Challenges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Future plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Structure, governance and management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Financial review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Independent auditor’s report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Statement of financial activities and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 income and expenditure account Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Statement of cashflows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Notes to financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

2 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Company information

Trustees’ report

The Trustees present their Annual Report with the financial statements of the non-profit for the year ended 31 March 2025 .

Reference and administrative details

Full name of charity: Encephalitis International Company registration number: 04189027 England and Wales charity number: 1087843 Scottish charity number: SC048210

Encephalitis International is a Named Fund member of the Chapel & York US Foundation, Inc . The Chapel & York US Foundation, Inc . is a 501(c) (3) tax-exempt organization .

Registered office of the charity: 32 Castlegate, Malton, North Yorkshire, YO17 7DT

Directors and trustees:

The Directors of the charitable company (the charity) are its Trustees for the purposes of charity law . The Trustees and officers serving during the year and since the year end were as follows:

APPOINTED RESIGNED Gagun Gahir Chair April 2020 Dr Mark Ellul Vice Chair January 2019 Adele MacKinlay March 2022 David Smith March 2021 Dr Paola Tinti March 2021 John Mayhew Treasurer December 2021 Nicola Wainwright September 2023 Isabella Bardswell October 2025 Freya Hopper October 2025

CHIEF EXECUTIVE OFFICER:

Dr . Ava Easton

Our advisors

Auditors:

HPH, Chartered Accountants

54 Bootham York YO30 7XZ

Bankers:

CAF BANK

25 Kings Hill Avenue West Malling Kent ME19 4JQ

COOP

HSBC COOP 27 Market Place 1 Balloon Street Malton Manchester YO17 7LU M4 4BE

Solicitor:

HAGUE & DIXON

Bank House 1 The Square Stamford Bridge York YO41 1AG

Investments:

REDMAYNE-BENTLEY LLP 9 Bond Court Leeds LS1 2JZ

KILLIK & CO

46 Grosvenor Street, Mayfair, London W1K 3HN

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 3

Chair’s report

I remember turning 30 . My partner at the time took me to Bruges for a weekend and I met – of all people – the Hairy Bikers . Asides from all the fun, it was a time of reflection for me where I felt I’d matured beyond the heady days of my 20’s

And what a turbulent world it is . The international political environment has meant real-life impacts for critical research, has spelt disaster for diversity, equity and inclusion and has had an economic impact on the markets . We live in a connected world and so we feel the ripples of these developments . In the safe hands of our Treasurer, John Mayhew, working closely with the excellent expertise of our finance team at EI (Encephalitis International), I am pleased to report that we have a surplus in our accounts of £171,745 . For a non-profit of our size, this gives me immense comfort to know that even at a time of mindful investment, we have a buffer for tough times that may lay ahead .

The economic environment has had a direct impact on Individual giving and Community Fundraising . These remain an area of concern that we continue to try to address through as creative means as possible, for example with further developments to our website to allow for multi-currency giving and through a strong focus on our fabulous community of volunteers and supporters . Unrestricted income remains problematic – our ability to be agile and for long-term sustainability depends on stability in this area . This will remain a high focus area for us in our 25-26 accounting year . Despite this, we were able to secure our future against ever-rising cost of living

and buy our building! EI has been HQ’d at our current building for 14 years and when the opportunity arose to purchase the building, the team galvanised and raised money to bridge the gap in funding . A huge thank you to our generous donors for making this possible . We now have a home for life – and a valuable asset should the non-profit ever need it .

Even in the tumultuous environment we have all experienced in some way this year, EI bucked the trend and launched the World Health Organization’s (WHO) Technical Brief on encephalitis . This was a seminal moment in our history and means we have a heavyweight joining their voice with EI’s cause . The Technical Brief draws attention to the lack of essential care, especially in low- and middle-income countries . The brief covers the diagnosis, treatment and care of encephalitis and addresses surveillance, prevention, research, advocacy and awareness . The WHO have been gold standard partners and we continue to work closely with them for the throughput of this excellent piece of work that was a culmination of many brilliant minds over many, many months . A huge congratulations to everyone who participated .

Finally – we are only as good as our people and are blessed to have an incredibly talented team . This year, our CEO Dr Ava Easton celebrated 25 years of leadership at EI . On behalf of the entire Board and EI team I would like to thank her for her amazing contribution and her continued commitment to EI’s worthy cause .

I’ll take this opportunity to thank all our generous donors, those people who give us their time and expertise so generously, our brilliant volunteers, all our amazing staff members and the Board – and of course our beneficiaries for teaching us that no matter what we face, we do it to save lives and re-build futures that have been impacted by encephalitis .

Gagun Gahir, Chair

4 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

CEO’s report

As I look back on this past year, I feel an enormous sense of pride and gratitude for all that we have achieved together at Encephalitis International . It’s been a year of real progress, renewed purpose, and growing global impact—

together, we have continued to make great strides in changing the global landscape of encephalitis— raising awareness, supporting those affected, and driving forward research and understanding of this often-overlooked condition .

From influencing international conversations to supporting individuals and families in crisis, we have seen the tangible impact of our mission to save and rebuild lives . Our voice has reached further than ever before—across borders, professional communities, and public consciousness—ensuring encephalitis is recognised for the serious and life-changing condition it is .

by encephalitis should be left without help, hope, or understanding .

None of what we’ve accomplished would have been possible without our incredible community . My heartfelt thanks go to our supporters and donors, our dedicated volunteers, our Scientific Advisory Panel, our hardworking staff, and our committed Trustees . Each one of you plays an essential role in moving us closer to a world where encephalitis is better understood, better treated, and its impact reduced .

You are the lifeblood of this organisation, and your belief in our mission to save and rebuild lives is what keeps us going .

With your continued support, I know we can achieve even more in the year ahead . Together, we are saving and changing lives .

With gratitude,

Dr Ava Easton MBE

Chief Executive, Encephalitis International

We’ve reached new audiences, built meaningful partnerships, and continued to stand alongside individuals and families whose lives have been affected by encephalitis .

We’ve seen the difference our work makes every single day—whether that’s through a call answered, a healthcare professional trained, or a piece of research inspired by our advocacy . Step by step, we’re making encephalitis better understood and giving people affected by it a stronger voice . :

But while there’s much to celebrate, I’m also mindful that our work is far from done . The need for our services keeps growing, and the world remains full of people who have never heard of encephalitis—until it touches their lives . To keep moving forward, we need continued funding, partnership, and people who share our vision and determination . Our work depends on the generosity and commitment of those who believe, as we do, that no one affected

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 5

Our purpose and activities

Our vision

A world without death and disability from encephalitis .

Our mission

Rebuilding futures around the world by saving lives, accelerating awareness and driving research .

Our objectives – the 5 E’s

EDUCATE: We aim to educate healthcare professionals with the knowledge to recognise, prevent and manage encephalitis effectively, ultimately improving patient outcomes .

EMPOWER: We strive to empower individuals affected by encephalitis, providing them with the expert resources and peer connections needed to rebuild their lives .

EXPAND: We seek to expand global scientific and medical understanding in the prevention, treatment, and impact of encephalitis . Through collaboration and knowledge-sharing, we can break new ground in the field .

ELEVATE: By elevating our reach, we aspire to touch the lives of more people internationally, fostering a sense of community .

EQUIP: Generating income to equip ourselves to deliver our vision effectively .

Our values

Our core beliefs as a non-profit, shape our culture and reflect our work .

PASSIONATE: We are dedicated to making a positive impact in the lives of our beneficiaries

INCLUSIVE: Our aim is for everyone to be respected for who they are and feel supported and empowered

CHANGEMAKERS: We create the change in the world that makes life better for our community

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Achievements and performance

Key figures in numbers

*All increases and decreases relate to the previous financial year 2023/24

We evolved our objectives to the five E’s in 2023, the table below outlines our expenditure in each area of our work . We are unable to make increase/decrease comparisons until 25-26 accounts .

OBJECTIVE EXPENDITURE
2024/2025
EDUCATION £316,737
EMPOWER £313,754
EXPAND £102,610
ELEVATE £82,677
EQUIP £283,242

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INCOME £1,308,233 INCREASE
5%
DECREASE £1,151,347 EXPENDITURE
UNRESTRICTED
70% £9,379 RESERVES
DECREASE (as recommended by
New Philanthropy Capital)
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We also had £52,327 expenditure on our Governance activities .

Despite the difficult economic landscape we are facing and the wide decrease in charitable giving, we have been fortunate in increasing our income, in many ways thanks to our successful capital appeal to purchase our new headquarters . We have kept a close eye on our expenditure and reduced this from the previous year to work towards a break-even budget in 2025-26 . Unrestricted expenditure remains an area of concern, particularly individual and community fundraising .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 7

Objectives and key results

EDUCATE

We aim to educate healthcare professionals with the knowledge to recognise, prevent and manage encephalitis effectively, ultimately improving patient outcomes.

EMPOWER

We strive to empower individuals affected by encephalitis, providing them with the expert resources and peer connections needed to rebuild their lives.

8 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

EXPAND

We seek to expand global scientific and medical understanding in the prevention, treatment, and impact of encephalitis. Through collaboration and knowledgesharing, we can break new ground in the field.

ELEVATE

By elevating our reach, we aspire to touch the lives of more people internationally, fostering a sense of community.

EQUIP

Generating income to equip ourselves to deliver our vision effectively.

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 9

CASE STUDY

Diane’s Story...

I’m Diane Adebayo, and I volunteer for Encephalitis International . Something that I’ve had the honour to do lately is work with the young people through the online peer support group and that has really allowed me to have the opportunity to reflect on my journey and also understand theirs .

I was diagnosed with autoimmune encephalitis when I was 15 . I remember coming back from a netball tour in Spain at the end of July 2018, and then August 1st my ears started to ring . I started to have unbearable pain in my ears . So I went to the GP, and they said I had a double ear viral infection and prescribed me antibiotics .

After a month of having unbearable pain, it progressed into headaches . I remember going to A&E and being given a painkiller and saying I felt like I was seeing stars . Yet, being the keen academic I am, I still went into school . I remember trying to repeatedly loosen my jaw because I was in so much pain . Eventually, after my third attempt of going to the emergency department, they did a blood test there and they found one of many abnormalities . I was in such a pain . I remember laying down on a bed with eight pillows just trying to be comfortable . I thought I’d be treated in hospital for about a week or two, but about a week in, I completely lost my vision and beginning a medical ordeal . I had muscle inflammation and high intracranial pressures . I spent six months being treated for encephalitis . I was given plasma exchange, steroids and other medications that I can’t exactly recall . But what I do remember is this: there was a time when I couldn’t walk, I couldn’t talk, I couldn’t eat orally, and I couldn’t see - so I’m so blessed to be here today and to be able to do all these things .

When I was discharged from hospital, I spent a couple weeks in rehabilitation, and it was there that I remembered the priority of academics arising in me . I wanted to sit my GCSEs . I managed to take limited number of exams and came out with A stars - which was amazing . But then in the November of 2019, after getting my GCSE results in the August, I landed

back into hospital with high intracranial pressures . I think that’s when I really learned the severity of what had happened and what my brain had survived . That was the first out of seven times going back into hospital across my two years of A-levels .

With time, patience, support and belief, I have managed to make an incredible recovery . I’m now a final year undergraduate student studying psychology with cognitive neuroscience . I am also a support volunteer and a public speaker . I made the decision to not allow encephalitis to define me but instead allow it to refine me .

I became a support volunteer over two years ago after listening to a playlist I made of all the songs that used to play on the radio during my six month hospital admission . I remember picking up the phone to call the charity and being met with such encouragement to do so . The insights, connections and information I gained while being a support volunteer indirectly helped me too . Leading the young person’s group and occasionally attending our other groups, has served as a prompt of reflection, prepossessing and accepting of my story .

Being able to see the advantages of my experience such as using it as a form of connection with others, has really brought out aspects of my story and life that I would have otherwise overlooked . Encephalitis is a life-threatening condition that can and has led to death in some cases, so having a second chance to be here, all I care about is making impact in the life of others and the charity allows me to do that with strength and support . So thank you!

10 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

CASE STUDY

Richard’s Story...

In September 2024, Richard Phillips took on a third marathon in support of our work . Richard had already conquered the impressive 26 .2-mile distance during the Paris Marathon in France in 2021 and the New York Marathon in the USA, which he completed at the end of 2023 . Richard’s return to our fundraising community this year was greatly appreciated . This time, the challenge was the Berlin Marathon in Germany .

“I began running as a way of dealing with mental stress some time ago but when my wife Charlotte fell seriously ill and was hospitalised with infectious encephalitis two days after we moved from London to Paris in 2019, it became the principal way that I took time to process what had happened and adjust. The distance I covered each week increased exponentially.

At the same time, I took advantage of Encephalitis International’s support to understand the real marathon we had started: for those who are lucky

enough, recovery from encephalitis can take a lifetime. Since Charlotte has come home, I’ve experienced first-hand what a difference they can make by educating, funding research and creating spaces for people to share their experiences and learn from one another. I’ve met some inspirational people and learnt that resilience and hope go hand in hand.

I am running...to raise money for Encephalitis International and help people whose lives are upturned and rewritten by this poorly understood and life changing condition, whether they are recovering patients like Charlotte or their family members or friends.”

Richard’s amazing achievements and the generosity of his and Charlotte’s wonderful family and friends donating, has resulted in over £9,000 being raised, as well as increasing awareness about the condition across the globe .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 11

do not provide sufficient clues towards an etiological diagnosis and establishing the exact cause of encephalitis in a timely manner can be difficult . In many areas, reluctance to perform certain tests (e .g ., lumbar puncture), lack of or poor resources, and insufficient medical training are barriers in diagnosing and treating encephalitis . Global guidelines for diagnosis and treatment are still lacking .

Encephalitis challenges

Encephalitis is inflammation of the brain, an indiscriminate syndrome that is usually caused by infection or by a person’s own immune system attacking the brain in error . Based on the Global Burden of Disease data we now estimate around 1 to 1 .5 million people/a year across the globe are affected with this often-deadly (up to 40% mortality depending on the cause) brain condition – three people every minute .

Adequate discharge planning, information regarding the illness and its consequences and future care for patients and their family/carers are essential to improve the overall outcomes . However, people continue to be discharged from hospital without adequate referral and follow-up plans in place .

77% of people around the world do not know what encephalitis is, and we also recognise now that encephalitis has a higher incidence, in many countries, than Motor Neurone Disease (ALS), Bacterial Meningitis, and Multiple Sclerosis - conditions which often have much higher clinical and public profiles . Therefore, our strategic priorities mean that in addition to securing the funds that keep us operating, awareness of the condition is one of our top strategic aims .

Nevertheless, improvements in diagnosis and management of encephalitis have happened over the years . These have resulted in more people surviving than in the past . Whilst this is good progress toward attempts to mitigate the clinical burden of the disease and its related mortality, it does mean that we are seeing an increase in the numbers of people (up to two thirds depending on the type of encephalitis) left with the consequences of the condition: an acquired brain injury resulting in a range of, often hidden difficulties, such as cognitive, physical, emotional, behavioural and mental health problems . Zbd These challenges can often result in social problems _= = too, such as family breakdown, social isolation, 2 4 — ei, ‘ salon post COO a and losses in terms of employment, education, independence, confidence and self-esteem . The nature of hidden disabilities often means people’s NN i“ Pe needs are not met or recognised . Specialist clinical, : therapeutic, rehabilitative interventions and support TN r “2 are needed to help people (and their families) adjust >= 4 yy to, and cope with, such difficulties . Families also : provide a major part of the care needed - sometimes ? | to the detriment of their own lives resulting in stress and associated disorders .

There are many challenges in managing encephalitis, not only in the acute illness, but also in the recovery and rehabilitation stage . Initial features sometimes

Several challenges present in terms of preventing encephalitis . Examples include disinformation and misinformation along with the public response to vaccination for illnesses once thought largely eradicated in many countries, for example measles . Travel health information for many remains substandard with many travellers not receiving the right information required to make decisions about their health and vaccination requirements . Encephalitis information and research remain high priorities in our strategic planning and must be a greater priority for clinicians, researchers, policy-makers and public health officials . .

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Future Plans

In 2021 we launched a report entitled Encephalitis: an In-depth Review and Gap Analysis of Key Variables Affecting Global Disease Burden . The 180page analysis identifies global issues surrounding encephalitis and proposes a range of solutions, from epidemiology, incidence, and economic impacts through to prevention, diagnosis and treatment, and the needs of patients and families . In short it concludes there needs to be better access and better standards of encephalitis healthcare for people around the world especially those who live in lowto-middle income countries .

In early 2021, we presented the report to Dr Tarun Dua, the head of the World Brain Health Unit at the World Health Organization (WHO) . This work has resulted in the meeting report ‘Why Encephalitis Matters’ by the WHO, launched to coincide with World Encephalitis Day 22nd February 2023 . In February 2025 as part of World Encephalitis Day we celebrated the publishing of the World Health Organization’s Technical Brief on Encephalitis – a pioneering document that marks a significant milestone in the landscape of encephalitis . We will use this document to develop our Global Action Plan to galvanise the areas of work that needs to be implemented . This work will make an incredible difference in saving lives from encephalitis around the globe .

1 Wang H, Zhao S, Wang S, Zheng Y, Wang S, Chen H, et al. Global magnitude of encephalitis burden and its evolving pattern over the past 30 years. J Infect. 2022 Jun;84(6):777–87

2 Günther, A., Schubert, J., Witte, O.W. et al. (2019) Med Klin Intensivmed Notfmed https://doi.org/10.1007/s00063-019-0604-5

3 All figures, unless otherwise stated, are from YouGov Plc. Sample sizes and 2021 field work dates varied according to country (Five countries were surveyed: UK, USA, Germany, India, and Australia). By people we mean adults (aged 18+) in the general public. The 77% people statistic is a mean of the five countries surveyed and was calculated by The Encephalitis Society by identifying incorrect answers to the YouGov Plc survey question ‘in your own words, please type in the box below what you understand the word encephalitis to be/mean’ and reflecting this information in a recalculation of YouGov Plc’s question ‘yes I have heard of encephalitis and know what is it’.

4 Blum, R.A., Tomlinson, A.R., Jetté, N., et al. (2020) Assessment of long-term psychosocial outcomes in anti-NMDA receptor encephalitis. Epilepsy & Behavior. May 2020. 108: 107088.

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 13

Structure, governance and management

Governing document

The Encephalitis Support Group registered as a charity on 25 February 1995 . It was formed a year earlier by a group of parents, thus we consider the group’s inaugural year to be 1994 . On 28th March 2001, it was incorporated as a company limited by guarantee and re-registered with the Charity Commission on 2nd August 2001 . On 27 May 2003 it began operating as the Encephalitis Society . We registered as a charity in Scotland in 2018 . In December 2023 we legally changed our name to Encephalitis International . It is governed by its Articles of Association which were amended and re-adopted in November 2016 . Encephalitis International is a Named Fund member of the Chapel & York US Foundation, Inc . The Chapel & York US Foundation, Inc . is a 501(c) (3) tax-exempt organization .

Trustees

The Board of Trustees is responsible for the overall governance, policy and strategic direction of the organisation . The Board meets in-person and digitally four times a year with additional digital midpoint meetings . The Trustees are volunteers, and some have personal experience of encephalitis . The Board recruits to skills-gaps whereby professionals and others with an interest in encephalitis who can meet those areas of need, are invited to take a Board position .

Dr Ava Easton is the Chief Executive of Encephalitis International, having worked for the organisation and in the field of encephalitis since 2000; Phillippa Chapman is the Deputy Chief Executive who has worked for the organisation since 2012 and Alina Ellerington is Director of Services who has worked for the organisation since 2008 . Calum Goodwin is the Director of Partnerships and Fundraising and has worked at the organisation since 2022 . Together they make up the Executive and Leadership Team . You can see the current full Board of Trustees and Staff Team here: www .encephalitis .info/aboutus

Recruitment and Training of the Trustees

Prospective Trustees initially attend Board meetings as Observers . Along with a Trustee buddying system, each new Trustee is provided with access to an online induction microsite which includes briefings on key responsibilities, objects of the organisation; and its vision and mission, the structure and workings of the organisation, its staff and volunteers . The organisation organises a one-day training event each year for all the Trustees to update their knowledge about their role and responsibilities as charity Trustees and Company Directors . The Trustees also attend conferences, seminars and other related learning opportunities .

Due to the limited number of interested specialists in encephalitis the Board have agreed that Trustees can remain on the Board, following a review at Board level, for a maximum of nine years . We currently have one Board member that falls into this category . The Treasurer post can be for a maximum of 12 years .

All Trustees, staff, consultants, suppliers and volunteers undergo a Disclosure and Barring check at the appropriate level depending on the role .

Pay policy for leadership team

The Trustees and Leadership Team comprise the key management personnel of the non-profit in charge of directing and controlling, running and operating the non-profit on a day-to-day basis . All Trustees give their time freely and no Trustee received remuneration in the year . Details of Trustees’ expenses and related party transactions are disclosed in Note 9 to the accounts . The pay of staff is reviewed annually by our Remunerations subcommittee, and in 2023 an external audit of our salaries and job descriptions was undertaken by TurningPoint HR .

14 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Related parties

None of the Trustees receive remuneration or other benefits from their work with the non-profit . Any connection between a Trustee or Executive of the non-profit with a contractual relationship to a related party must be disclosed to the full Board of Trustees . In the current year no such related party transactions were reported .

Employees

Encephalitis International currently has a staff of 15: 6 full-time (37 hours per week) and 9 part-time (ranging from 27 .5 to 35 hours per week) employees . Encephalitis International aims to be an organisation where employees enjoy working and feel supported and developed . The organisation makes contributions of 6% to a pension scheme for all its employees and supplies all its driver-employees with a free local parking permit . Encephalitis International also provides a staff subscription to the CALM App, access to an employee assistance programme and a private healthcare scheme, as well as flexible hours and hybrid working . Encephalitis International aims to deliver positive programmes for training and personal development for its employees, with the objectives of maintaining high standards of service provision and opportunities for employee development . Employees are kept fully informed about, and involved in, the organisation’s strategy and objectives . We also have long-standing contracts for outsourced services such as Pink Spaghetti (Personal Assistant and Projects), Leisa Sherry (Design), Camino (Social Media) and Techmonkeys (Information Technology) .

Volunteers

Encephalitis International has 136 active volunteers (including Trustees (9), Observer Trustees (3) Ambassadors (17), Vice Presidents (12), Presidents (2), Scientific Panel (29) and Team Encephalitis Volunteers (63) Office Volunteers (4) . Encephalitis International values the volunteers and their work and has dedicated volunteer policies for the volunteers to feel safe and appreciated while volunteering . Training opportunities are available to the volunteers and opportunities for the staff and volunteers to mix and feel part of the same team have been created .

Encephalitis International Scientific Advisory Panel

An expert Scientific Advisory Panel provides the organisation with professional resources . Members of the Panel include highly regarded global experts from neurological, neuropsychological, neuropsychiatric, neuro-immunology, paediatric, therapeutic and other relevant fields . The Panel meets annually to exchange information, review our research strategy, and progress research initiatives . Members of the Panel also assist with enquiries of a complex clinical nature .

VIPs/Ambassadors

We are very privileged to have Professor Tom Solomon, CBE as our President and Professor Barbara Wilson, OBE as our President Emeritus . Professor Solomon is joined by twelve VicePresidents: Janet and Stuart

Brown, Dr Nicholas Davies, Richard Lockwood, Baroness Anne McIntosh of Pickering, Kika Markham, Tom Naylor-Leyland, Leigh Palmer, David Jennings, Tim Spring, Tiggy and Robert Sutton .

Our Ambassadors are actor and artist Mathew Bose, quadruple-Olympic-medal winning swimmer Rebecca Adlington OBE, Welsh international rugby player Aled Davies, Emmy nominated director, producer and cinematographer Mike Day, Features Editor at The Guardian Simon Hattenstone, previous BBC news presenter Charlotte Leeming, security risk consultant and reality TV personality Alecia Kenneally, Tony award winning playwright Suzie Miller, award winning playwright and screenwriter Abi Morgan, best-selling author Maggie O’Farrell, Olympian and England Rugby player Abi Burton, Strictly Come Dancing/TikTok/YouTube star George Clarke, New York Post journalist and author of Brain on Fire , Susannah Cahalan, Crossover-singer and Britain’s Got Talent semi-finalist, Aliki Chrysochou and Australian award winning sports broadcaster Karen Tighe . Sky Sports presenter Emma Saunders joined us in 2025 . These appointments and support can help us in drawing attention to the oftendevastating effects on the lives of those it touches .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 15

HOW WE RAISED OUR MONEY

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£600,000
£550,000
£500,000
£558,128
£450,000
£400,000
£350,000
£300,000
£364,409
£350,388
£250,000
£200,000
£150,000
£100,000
£50,000
£0,000 £35,308
DONATIONS CHARITABLE OTHER TRADING INVESTMENTS
AND LEGACIES ACTIVITIES ACTIVITIES
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HOW WE SPENT OUR MONEY

----- Start of picture text -----
£400,000
£350,000
£300,000
£250,000 £316,737 £313,754
£200,000 £283,242
£150,000
£100,000
£50,000 £102,610
£82,677
£0,000
EDUCATION EMPOWER EXPAND ELEVATE EQUIP
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16 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Working with Corporates

Encephalitis International receives support from a range of pharmaceutical, diagnostic, legal and other companies with an interest in encephalitis as part of a diverse fundraising strategy involving people fundraising for us and people donating their own money, together with support from charitable trusts . The support provided by companies has made an important contribution to our work on behalf of people affected by encephalitis . To see our corporate partners, visit www .encephalitis .info/becomea-corporate-partner . Encephalitis International is committed to upholding our reputation of independence, impartiality and transparency in all that we do . We recognise the importance of working collaboratively with all stakeholders to ensure we do our best to meet the needs of people affected by encephalitis and their families . However, the views of the charity are always reached independently and are based on informed and balanced evidence .

Environmental Policy

Encephalitis International recognises that every aspect of its operation can influence the environment . Therefore, we aim to minimise negative impacts and maximise the positive . Climate change is a major challenge . Government, business and the wider society will be affected, and all have a role to play in positively addressing the issue . Our staff and Trustees agree that the role of energy champion is a team role and not an individual one, and therefore we work collectively to reduce Encephalitis International’s impact on the environment . We are developing a climate change and environmental strategy . We are proud to announce that we are a Carbon Neutral Organisation as accredited with Carbon Neutral Britain – you can find out more about this here: www .encephalitis .info/news/ encephalitis-international-is-carbon-neutral/

Diversity

We are working towards improving our Equality Diversity and Inclusion (EDI) as part of our ongoing strategic developments . We recognise that we need to create an environment where all people affected, care-givers and their families feel they are treated equally as individuals and enables our staff and volunteers to thrive and achieve their full potential . We are developing projects to enable to better inclusion of hard-to-reach communities . In 2020 we recruited and appointed an EDI Lead to the Board and in early 2022 we appointed a staff EDI champion group, that organises two externally facilitated training sessions for the team annually and a team meeting D&I area spotlight – to help us learn as a

team and grow . We will be launching an EDI Action Plan by March in 2026 .

Ethical issues

Funding Research that tests on animals Encephalitis International will only consider funding applications for

Thank you to our Corporate Supporters in 2024-25 who in total have raised £391,039 in income (62% increase on 2023/24).

research that tests on animals on a caseby-case basis, where there is evidence of no other model or known alternative, and only for studies being conducted in the UK . Encephalitis International wishes to actively support research which is working toward eradicating the need for animal testing and will always choose to fund studies that do not test on animals over and above equivalent studies that do .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 17

Financial review

The overall result for the year is net income of £171,475 (2024: net expenditure of £128,779) after net gains on investments of £14,859 (2024: £25,268) . The Balance Sheet at 31 March 2025 shows total retained funds of £1,347,608 . This includes restricted funds of £350,418 .

At the end of the year, there was a 70% decrease in the unrestricted reserve (excluding the unrestricted contingency of £592,503) to £9,379 compared to the previous year . During the pandemic period we changed our Contingency Reserves policy to reflect 12 months unrestricted expenditure rather than six months . Our 25-26 budget is break-even with a focus on obtaining unrestricted funding .

Reserves Policy

The Board of Trustees resolve to pursue a policy of establishing and maintaining a contingency fund sufficient to meet twelve months’ unrestricted expenditure, as the COVID-19 pandemic and ongoing cost of living crisis brought into sharp focus the importance of having sufficient reserves as a protection from income shocks and unexpected events (£703,583 based on 2024/25 expenditure) .

This is regularly reviewed by Trustees to ensure that it meets the organisation’s changing needs and circumstances . This fund can be identified as the Contingency Fund in designated funds and is currently at £592,503 which is 84 .2% of target amount (a 0 .8% decrease on 23/24) .

Public Benefit Statement

The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission . This report describes our charitable work and this in turn illustrates how the charity delivers public benefit . We strive to meet our vision through all our activities and focus all our decisions on how our work will benefit the individuals and families now and, in the future, affected by this devastating condition .

Investment Policy

Encephalitis International are tasked by the Charity Commission to act prudently with our public money . The Board of Trustees took the decision that the most prudent course of action for the organisation was to invest inactive charitable income . The organisation has chosen a portfolio of investments and government bonds that can be liquidated in 24/48 hours and is monitored monthly to protect public money . This portfolio contains unrestricted and at times dormant restricted income . Our investments are in 100% ethical portfolios .

Risk Management

Encephalitis International has a risk register utilising software RiskMate, which is reviewed in detail by the Risk Sub-committee which comprises members of the Board and executive team . The Board of Trustees including the executive team have an overview of the risk register every three months and in detail annually . Significant new risks are brought to the attention of the Board as necessary .

The risk assessment process identified the following top major risks which the non-profit should be mindful of:

The non-profit put measures in place to manage these risks and monitor the likelihood of these risk events, to minimise the financial and reputational impact they would have on the organisation .

18 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Safeguarding

As a non-profit working extensively with people affected by brain injury, we do encounter individuals at-risk and are especially careful and sensitive when interacting with them . All our staff, Trustees and specialist volunteers receive training and guidance and our long history of working with people affected by encephalitis has given us the knowledge and expertise our supporters and wider public expect from us as encephalitis experts . Safeguarding our community is of paramount importance and we take this issue seriously, constantly reviewing our processes to make sure we comply with best practice . We commissioned an external Safeguarding audit in 2022 with SafeCIC and we were given a glowing report of our culture and approach to safeguarding, we will repeat this audit in 2027 .

Fundraising Standards

Encephalitis International voluntarily subscribes to the Fundraising Regulator and its Code of Practice . We are committed to working with the Fundraising Regulator and the Institute of Fundraising to improve fundraising standards across the sector .

Our approach to fundraising focuses on five main areas:

We are a member of the Fundraising Regulator scheme and are thereby entitled to use the Regulator’s logo on our fundraising materials and operate in accordance with the Code of Fundraising Practice . We are also registered with the Gambling Commission for the purposes of running a lottery and conducting a raffle draw .

We have continued to review our approach to consent and data protection considering the implementation of the General Data Protection Regulations on 25 May 2018 . We also operate a Whistleblowing Policy .

Working with Third Party Fundraisers

We do not currently work with any third-party fundraisers as we believe our small but expert fundraising team are the best people to support our growing number of supporters . We do, however, work with a small number of organisations who donate proceeds from the sale of their goods or services and we expect them to follow the Code of Fundraising Practice . We also have a Working With Corporate Partners Policy .

Complaints

We are pleased to report that we had no complaints about our services, however we do have a clear and easy to use complaints procedure as we recognise that people may be dissatisfied at some point . Complaints and supporter feedback are important, and as a learning organisation we welcome them as a source of information on how our work impacts on others . www .encephalitis .info/complaints

We published our Fundraising Promise, which is available at www .encephalitis .info/fundraising-policy and we have a complaints policy and process in place . There were no complaints about fundraising received during the year .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 19

Responsibilities of the Trustees

The Trustees (who are also the Directors of Encephalitis International for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) .

Company law requires the Trustees to prepare financial statements each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period . In preparing these financial statements, the Trustees are required to:

They are also responsible for safeguarding the assets of the charity, which includes taking reasonable steps to prevent and detect fraud and other irregularities . Insofar as each of the Trustees/directors of the charity at the date of approval of this report is aware, there is no relevant audit information (information needed by the charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware . Each Trustee/director has taken all of the steps that they should have taken as a Trustee/director in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information .

Approved by the Board of Directors and Trustees on 27th November 2025 and signed on its behalf by:

The Trustees are responsible for keeping adequate accounting records that:

Chair – Gagun Gahir

20 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Independent auditor’s report to the members of Encephalitis International

Opinion

We have audited the financial statements of Encephalitis International for the year ended 31 March 2025, which comprise the Statement of Financial Activities and Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and the related notes, including significant accounting policies . The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice) .

In our opinion the financial statements:

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law . Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report . We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion .

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’/director’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate .

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue .

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report .

Other information

The trustees/directors are responsible for the other information contained within the annual report . The other information comprises the information included in the Annual Report, other than the financial statements and our Auditor’s report thereon . Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon .

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated . If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves . If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact .

We have nothing to report in this regard .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 21

Opinion on other matters prescribed by the companies act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report .

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the Trustees’

responsibilities statement on page 19, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error .

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so .

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder .

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor’s report that includes our opinion . Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists . Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements .

Irregularities, including fraud, are instances of noncompliance with laws and regulations . We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud . The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

22 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

In response to the risk of irregularities and noncompliance with laws and regulations and risk of fraud, we designed procedures which included but were not limited to: sample testing on the posting of journals, timing of recognition of commercial income, review of trustee’s minutes and any correspondence with regulators .

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards . We are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all laws and regulations . These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to

avoid detection, including deliberate failure to record transactions, collusion, or the provision of intentional misrepresentations . We are not responsible for preventing fraud and cannot be expected to detect all fraud .

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www .frc . org .uk/auditorsresponsibilities . This description forms part of our Auditor’s report .

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006 . Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed .

Adrian Rodaway (Senior Statutory Auditor) For and on behalf of HPH, Statutory Auditor 54 Bootham York YO30 7XZ

18 December 2024

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 23

Encephalitis International Statement of financial activities and income and expenditure account for the year ended 31 March 2025

Note
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total
Expenditure on:
6
Raising funds
Charitable activities
Total
Net (expenditure)/income and net movement
in funds before gains on investments
Net gains on investments
Net (expenditure)/income
Transfers between funds
17, 18
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
General
Designated
Fund
Funds
£
£
267,193
96,823
321,170
25,538
14,594
68,344
35,308
-
638,265
190,705
185,086
2,883
518,497
190,462
703,583
193,345
(65,318)
(2,640)
14,859
-
(50,459)
(2,640)
28,140
75,563
(22,319)
72,923
31,698
914,888
£ 9,379
£ 987,811		 Year Ended

Restricted
31 March
Funds
2025
£
£
194,112
558,128
17,701
364,409
267,450
350,388
-
35,308
479,263
1,308,233
536
188,505
253,883
962,842
254,419
1,151,347
224,844
156,886
-
14,859
224,844
171,745
(103,703)
-
121,141
171,745
229,277
1 ,175,863
£ 350,418 £ 1,347,608		 Year Ended
31 March
2024
£
372,331
341,150
315,657
32,923
1,062,061
214,549
1,001,559
1,216,108
(154,047)
25,268
(128,779)
-
(128,779)
1,304,642
£ 1,175,863

The notes on pages 26 to 42 form part of these financial statements.

24 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International (Registration number: 04189027) Balance sheet as at 31 March 2025

Note
Fixed assets:
Tangible assets
13
Intangible assets
14
Investments
12
Current assets:
Stocks
Debtors
15
Cash at bank and in hand
Liabilities:
CREDITORS: amounts falling due
within one year
16
Net current assets
Total net assets
The funds of the non-proft:
Unrestricted funds
17
Undesignated
Designated
Restricted Funds
18
Total non-proft funds		 2025
£
£
296,257
-
786,135
1,082,392
13,121
49,324
260,489
322,934
57,718
265,216
£ 1,347,608
9,379
987,811
997,190
350,418
£ 1,347,608		 2024
£
£
10,595
2,871
888,348
901,814
20,222
56,755
264,686
341,663
67,614
274,049
£ 1,175,863
31,698
914,888
946,586
229,277
£ 1,175,863		 2024
£
£
10,595
2,871
888,348
901,814
20,222
56,755
264,686
341,663
67,614
274,049
£ 1,175,863
31,698
914,888
946,586
229,277
£ 1,175,863
901,814
274,049
£ 1,175,863
946,586
229,277
£ 1,175,863

The accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies and the Charities SORP (FRS 102) .

Approved by the Board of Directors and Trustees on 16 December 2024 and signed on its behalf by:

G Gahir Director and Trustee

J Mayhew Director and Trustee

The notes on pages 26 to 42 form part of these financial statements.

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 25

Encephalitis International

Statement of cashflows for the year ended 31 March 2025

Note
Cash fows from operating activities:
Net cash provided by operating activities
22
Cash fows from investing activities:
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Purchase of investments
Sales of investments
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
The notes on pages 26 to 42 form part of these fnancial statements.		 2025
£
140,826
35,308
-
(297,403)
(359,938)
477,010
(145,023)
(4,197)
264,686
260,489		 2024
£
(180,728)
32,923
1,875
(12,239)
(272,705)
420,293
170,147
(10,581)
275,267
264,686

26 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

1. Accounting policies

Legal entity

Encephalitis International is a company limited by guarantee (04189027) . It is registered in England and Wales with the Charity Commission (1087843) and in Scotland with the Scottish Charity Regulator (SC048210) . The address of the registered office and principal place of business is 32 Castlegate, Malton, North Yorkshire, YO17 7DT .

Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019 .

The Charitable Company constitutes a public benefit entity as defined by FRS 102 .

Going Concern

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potential impact on the sources of income and planned expenditure . They have a reasonable expectation that adequate financial resources are available to enable the charity to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are reduced . Consequently the financial statements have been prepared on the basis that the charity is a going concern .

Income recognition

Incoming resources represents income received in the form of grants, donations, and fundraising .

Voluntary income is received by way of donations, legacies and gifts . With the exception of legacies these are accounted for in the Statement of Financial Activities at the time of receipt .

Legacies are included in the Statement of Financial Activities where probate was granted prior to the Balance Sheet date and where receipt was in the year or took place shortly after the year

end . Other legacies notified are not accrued when there are uncertainties of the value and timing of the receipt .

The value of services provided by volunteers has not been included .

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable .

Expenditure and Irrecoverable VAT

Resources expended are recognised in the period in which they are incurred . Resources expended include attributable VAT which cannot be recovered .

Support costs include central functions such as general management, information technology and human resources and have been allocated to activity cost categories (Awareness, Research, Member Support Information, Fundraising and Governance) on a basis consistent with the use of resources and size of department . Support costs do not, in themselves, constitute an activity, instead they enable output creating activities to be undertaken .

Pension costs

The company operates a defined contribution pension scheme . Contributions payable for the year are charged to the profit and loss account .

Fixed Assets

Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life:

Office equipment and furniture 25% straight line basis

Leasehold property improvement 20% straight line basis

All capital expenditure in excess of £2,000 is capitalised as tangible fixed assets and all expenditure is transferred from restricted funds to the unrestricted general fund including depreciation .

Stock

Stock is valued at the lower of cost or market value .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 27

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

Fund accounting

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the non-profit without further specified purpose and are available as general funds .

Unrestricted funds are identified as £997,190 on the balance sheet . The Trustees follow the New Philanthropy Capital recommended policy for unrestricted funds which does not include designated funds for specific purposes, other than contingency . Therefore our current unrestricted funds are £9,379 .

Designated funds

Designated funds are unrestricted funds earmarked by the Board of Trustees for specific purposes .

Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor . Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs .

Investments

Investments are valued at market value at the year end . All movements in value from investment changes or revaluation are recognised in the Statement of Financial Activities .

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit of similar account .

Creditors and provisions

Creditors and provisions are recognised where the non-profit has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably . Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due .

Financial instruments

The non-profit only has financial assets and financial liabilities of a kind that qualify as basic financial instruments . Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method .

Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term .

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered . Prepayments are valued at the amount prepaid net of any trade discounts due .

2. Donations and legacies

Donations and legacies
Gift and donations
Gift Aid
Legacies and bequests
Gift in Kind
Corporate income (donations)		 2025
£
182,168
51,754
97,805
11,092
215,309
£ 558,128		 2024
£
184,097
49,233
56,726
8,232
74,043
£ 372,331

28 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

4. Other trading activities
Fundraising
Merchandise
Corporate income (services)
5. Investments
Bank interest
Investment income
3. Charitable activities
Services provided/contributions - meetings
Grants received		 2025
£
169,135
5,523
175,730
£ 350,388
2025
£
5,281
30,027
£ 35,308
2024
£
25,709
338,700
£ 364,409		 2024
£
140,178
7,752
167,727
£ 315,657
2024
£
3,756
29,167
£ 32,923
2023
£
61,000
280,150
£ 341,150

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 29

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

6. Analysis of total expenditure

Raising funds
Fundraising
Staf Costs
Bank charges & fnance fees
Merchandise (adjusted for stock)
Investment fees
Charitable activities
Community activities
Research
Publicity/Awareness
Publications and printing
Postage and ofce supplies
Telephone/internet
Information technology
Afliation fees
Rent, rates & other premises costs
Repairs and renewals
Sundry expenses
Staf Costs
Training costs
Staf travel, accommodation & subsistence
Volunteer travel, accommodation & subsistence
Outsourced services
Recruitment
Depreciation
Trustees expenses
Accountancy, audit & legal fees
Bank charges & fnance fees
Bad debts		 2025
£
25,624
139,369
10,035
8,402
5,075
£ 188,505
54,274
90,001
71,023
22,487
10,847
9,977
37,339
8,385
23,752
22,238
938
481,839
8,343
44,816
21,481
24,439
-
14,612
4,573
12,624
2,354
2,500
£ 962,842		 2024
£
24,095
168,715
9,642
6,769
5,328
£ 214,549
62,550
116,175
78,507
19,661
12,872
3,490
55,859
10,845
31,816
11,184
895
464,573
8,538
43,469
7,597
49,820
49
7,580
5,173
8,957
1,949
-
£ 1,001,559

30 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

7. Support costs

*Support Costs are the definition used by the Charity Commission and do not refer to Encephalitis International’s Member support activities. See note on page 26.

Support
Educate Empower Expand Elevate Equip Governance
Costs		 Total
£ £ £ £ £ £ £ £
Fundraising - - - - 25,624 - - 25,624
Merchandise - - - - 8,402 - - 8,402
Investment fees - - - - - 5,075 - 5,075
Members Activities 11,974 41,351 949 - - - - 54,274
Publicity/Awareness 69,026 481 1,099 416 - - - 71,022
Publications & Printing 12,167 7,402 443 571 1,242 599 63 22,487
Postage & Ofce Supplies 4,152 2,134 857 486 2,352 439 428 10,848
Telephone & Internet 852 852 568 284 852 284 284 3,976
Information Technology 10,446 12,595 3,191 1,967 4,974 2,571 1 ,596 37,340
Afliation fees 1,118 1,467 1,497 156 3,834 156 156 8,384
Rent and other premises cost
5,090		 5,090 3,393 1,696 5,090 1,696 1 ,697 23,752
Repairs & Renewals 4,789 6,336 2,702 1,351 4,358 1,351 1 ,351 22,238
Sundry Expenses 187 250 129 61 192 60 60 939
Staf Costs 90,569 207,076 60,687 35,051 191,990 17,667 18,168 621,208
Training costs 1,502 1,891 877 584 1,687 1,364 438 8,343
Staf Travel/Accom 17,014 1,012 15,416 1,720 7,358 1,734 562 44,816
Vol - Travel/Accom 9,536 9,502 149 1,756 538 - - 21,481
Outsourced services 3,385 - - - - - 21,054 24,439
Depreciation & proft on
sale of assets 3,131 3,131 2,087 1,044 5,631 1,044 1 ,044 17,112
Governance including travel
& training - - - - - 4,573 - 4,573
Legal & accountancy 811 851 529 535 811 8,823 264 12,624
Bank charges & invesment fees 2,464 538 255 73 8,870 173 16 12,389
Research 56,729 - 705 32,567 - - - 90,001
Total 304,942 301,959 95,533 80,318 273,805 47,609 47,181 1,151,347
*Support cost Allocation 11,795 11,795 7,077 2,359 9,437 4,718 (47,181) -
Total costs £ 316,737 £ 313,754 £ 102,610 £ 82,677 £ 283,242 £ 52,327 £ - £ 1,151,347

8. Net incoming resources for the year

2025 2024
£ £
The net incoming resources are stated after charging:
Depreciation 14,612 7,580
Auditor’s remuneration - Audit services 4,895 4,495
- other fnancial services 3,500 3,225

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 31

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

9. Remuneration and expenses of trustees

None of the Trustees received any remuneration or benefits by virtue of being a Trustee of the Charity . Travel and subsistence expenses were reimbursed to, and accommodation paid for on behalf of 7 Trustees (2024: 7), totalling £4,573 (2024: £5,173) .

10. Staff costs and numbers

10. Staf costs and numbers
Wages and salaries
Social security costs
Pension costs
The average monthly head count was 14 staf (2024: 16)
Employees earning £60,000 or more per annum
£70,000 - £79,999
£80,000 - £89,999		 2025
2024
£
£
542,580
550,843
48,176
50,120
30,452
32,325
£ 621,208
£ 633,288
-
1
1
-

The key leadership personnel of the Charity comprise the Trustees and Leadership Team . The total employee benefits of the key leadership personnel of the Charity were £259,174 (2024: £235,434)

11. Taxation

The company is accepted as a charity for tax purposes and is exempt from tax on its income or gains to the extent that they are applied for charitable purposes .

12. Investments

12. Investments
Market value at 1 April 2023
Additions
Disposals
Net unrealised investment gain
Market value at 31 March 2024
The historical cost of the above investments amounts to:
Listed investments:
Within the UK
Outside the UK		 2025
2024
£
£
888,348
1,010,668
359,938
272,705
(477,010)
(420,293)
14,859
25,268
£ 786,135
£ 888,348
£ 833,471
£ 861,572
239,009
622,564
547,126
265,784
£ 786,135
£ 888,348

The Trustees consider that there were no material individual holdings in the year which require disclosure .

£300,000 of investments relates to restricted funds (2024: £300,000) .

32 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

13. Tangible fixed assets

13. Tangible fxed assets
Cost or valuation
At 1 April 2024
Additions in year
Disposals in year
At 31 March 2024
Depreciation
At 1 April 2024
Charge for year
Disposals in year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Leasehold
Plant and
Freehold
improvements
machinery
property
to building
etc.
Total
£
£
£
£
-
50,667
55,842
106,509
297,403
-
-
297,403
-
-
-
-
297,403
50,667
55,842
403,912
-
49,765
46,149
95,914
5,889
902
4,950
11,741
-
-
-
-
5,889
50,667
51,099
107,655
£ 291,514
£ -
£ 4,743
£ 296,257
£ -
£ 902
£ 9,693
£ 10,595

All of the tangible fixed assets relate to unrestricted funds .

14. Intangible fixed assets

14. Intangible fxed assets

Cost or valuation
At 1 April 2024
At 31 March 2025
Amortisation
At 1 April 2024
Charge for year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Video
production
Total
£
£
5,741
5,741
5,741
5,741
2,870
2,870
2,871
2,871
5,741
5,741
£ -
£ -
£ 2,871
£ 2,871

All of the intangible fixed assets relate to unrestricted funds .

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 33

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

15. Debtors

15. Debtors
Other debtors 2025
2024
£
£
49,324
56,755
£ 49,324
£ 56,755

All debtors relate to unrestriced funds .

16. Creditors: amounts falling due within one year

16. Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
All creditors relate to unrestricted funds
Deferred income: movement in year
Deferred income brought forward
Released in the year
Deferred in the year
Deferred income carried forward		 2025
2024
£
£
13,021
13,558
18,856
27,646
22,122
12,834
3,719
13,576
£ 57,718
£ 67,614
2025
2024
£
£
15,329
2,051
(15,329)
(2,051)
5,925
15,329
£ 5,925
£ 15,329

Deferred income represents monies received in advance for various events to be held in financial year 2025/26 (2024: £15,329 for various events to be held in 2024/25) .

34 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

17. Unrestricted funds

17. Unrestricted funds
Undesignated
Designated
Building Liabilities Fund
Contingency Reserve
Encephalitis Conference
World Encephalitis Day (WED)
World Encephalitis Day Alliance (WEDA)
Fixed assets
WHO
Opportunties fund
WED Appeal 2024		 1 April
Incoming
Outgoing
Gains on
31 March
2024
Resources
Resources Investments
Transfers
2025
£
£
£
£
£
£
31,698
638,265
(703,583)
14,859
28,140
9,379
39,385
-
(12,995)
-
-
26,390
592,503
-
-
-
-
592,503
6,118
58,273
(59,265)
-
-
5,126
-
38,842
(47,560)
-
8,718
-

5,795
31,424
(17,329)
-
-
19,890
150,000
49,700
(5,889)
-
97,703
291,514
54,629
3,321
(36,898)
-
-
21,052
30,858
-
-
-
(30,858)
-
35,600
9,145
(13,409)
-
-
31,336
914,888
190,705
(193,345)
-
75,563
987,811
£ 946,586
£ 828,970
£ (896,928)
£ 14,859
£ 103,703
£ 997,190
Undesignated
Designated
Building Liabilities Fund
Contingency Reserve
Encephalitis Conference
World Encephalitis Day (WED)
World Encephalitis Day Alliance (WEDA)
Young People’s Project
Capital/Building Fund
WHO
Opportunities fund
Patient Events
WED Appeal 2024
-
Seed Funding
 1 April
Incoming
Outgoing
Gains on
31 March
2023
Resources
Resources Investments
Transfers
2024
£
£
£
£
£
£
112,090
606,058
(698,901)
25,268
(12,817)
31,698
50,000
-
(10,615)
-
-
39,385
592,503
-
-
-
-
592,503
17,612
40,717
(52,211)
-
-
6,118
2,373
40,000
(74,332)
-
31,959
-

4,530
13,840
(12,575)
-
-
5,795
2,500
10
(2,510)
-
-
-
150,000
-
-
-
-
150,000
86,134
-
(31,505)
-
-
54,629
50,000
-
-
-
(19,142)
30,858
2,767
46,782
(49,549)
-
-
-

35,600
-
-
-
35,600
-
3,000
(3,000)
-
-
-
958,419
179,949
(236,297)
-
12,817
914,888
£ 1,070,509
£ 786,007
£ (935,198)
£ 25,268
£ -
£ 946,586

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 35

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

17. Unrestricted funds (continued)

Building Liabilities Fund

Designated funds raised to establish and maintain Encephalitis International building/offices including rent and rates .

Contingency Reserve

Designated fund to reflect the Trustee’s reserves policy of twelve months unrestricted expenditure . This policy equates to £703,583 for 2024/25 and so the fund is currently £110,080 below target .

Encephalitis Conference

Funding towards our annual Encephalitis Conference for health professionals .

World Encephalitis Day

Funding towards our flagship awareness campaign revolving around World Encephalitis Day, held on 22 February each year .

World Encephalitis Day Alliance (WEDA)

Designated fund towards WEDA activities (in person and/or virtually) which are held, usually around World Encephalitis Day, in collaboration with the other Alliance members (North America organisations) .

Fixed assets

This fund represents funds invested in freehold property .

WHO

Funding towards our work with World Health Organization (WHO) following global imapct report .

Opportunties fund

This fund was created in case of an opportunity that would help us to further our strategic goals but was not budgeted in the current financial year . This fund allows us some flexibility to react to our environment . We have closed this fund in 2024/25 .

WED Appeal 2024

This fund was created following our WED Appeal, money raised will be put towards the appeal’s aim: “providing training opportunities for medical professionals globally” .

36 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International

Notes to the financial statements for the year ended 31 March 2025

18. Restricted funds
Other restricted funds for charitable activities
Other restricted funds for charitable activities		 1 April
Incoming
Outgoing
31 March
2024
Resources
Resources
Transfers
2025
£
£
£
£
£
£ 229,277
£ 479,263
£ (254,419) £ (103,703)
£ 350,418
1 April
Incoming
Outgoing
31 March
2023
Resources
Resources
Transfers
2024
£
£
£
£
£
£ 234,133
£ 276,054
£ (280,910)
£ -
£ 229,277

Restricted funds

Restricted funds are funds donated for a specific purpose defined by the donor and held by Encephalitis International only for that purpose . They have all been donated to help the charity further its objectives through the funding of a number of projects over the next few years .

19. Analysis of net assets between funds

Fund balances at 31 March 2025
are represented by:
Unrestricted Funds
Designated funds
Restricted Funds		 Tangible
Intangible
Net Current
Fixed Assets Fixed Assets Investments
Assets
2025
2024
£
£
£
£
£
£
-
-
-
9,379
9,379
31,698
296,257
-
486,135
205,419
987,811
914,888
-
-
300,000
50,418
350,418
229,277
£ 296,257
£ -
£ 786,135
£ 265,216 £ 1,347,608 £ 1,175,863
Fund balances at 31 March 2024
are represented by:
Unrestricted Funds
Designated funds
Restricted Funds		 Tangible
Intangible
Net Current
Fixed Assets Fixed Assets Investments
Assets
2025
2024
£
£
£
£
£
£
-
-
-
31,698
31,698
112,090
10,595
2,871
588,348
313,074
914,888
958,419
-
-
300,000
(70,723)
229,277
234,133
£ 10,595
£ 2,871
£ 888,348
£ 274,049 £ 1,175,863 £ 1,304,642

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 37

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

20. Operating lease commitments

As at 31 March 2025 the charitable company had future minimum lease payments under non-cancellable operating leases as follows:

leases as follows:
Operating leases which expire:
Within one year
Within one to two years
Within two to fve years		 31 March
31 March
2025
2024
£
£
1,182
21,347
510
1,182
723
1,233
£ 2,415
£ 23,762

The amount of non-cancellable operating lease payments recognised as an expense during the reporting period was £1,347 (2024: £21,347) .

21. Related party transactions

There were no related party transactions in the year that require disclosing .

22. Reconciliation of net movement in funds to net cash flow from operating activities

Net expenditure for the reporting period
Adjustments for:
Depreciation charges
(Gains)/losses on investments
Dividends, interest and rents from investments
Proft on the sale of fxed assets
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash at bank and in hand
Total cash and cash equivalents
ANALYSIS OF CHANGES IN NET DEBT
Cash		 At
01/04/2024
£
264,686		 31 March
31 March
2025
2024
£
£
171,745
(128,779)
14,612
8,722
(14,859)
(25,268)
(35,308)
(32,923)
-
(1,143)
7,101
(4,670)
7,431
(377)
(9,896)
3,710
£ 140,826
£ (180,728)
260,489
264,686
£ 260,489
£ 264,686
At
Cash-fows
31/03/25
£
£
(4,197)
260,489
(4,197)
£ 264,686 £ (4,197)
£ 260,489

38 ANNUAL REPORT AND ACCOUNTS 2024 - 2025

Encephalitis International Notes to the financial statements for the year ended 31 March 2025

23. Pension contributions

The Charity operates a defined contribution pension scheme . The assets of the scheme are held separately from those of the Charity in an independently administered fund . Contributions for the year totalled £30,452 (2024: £32,325) . At the balance sheet date included in other creditors is £nil (2024: £3,731) of pension contributions to be paid over to the fund provider .

24. Volunteers

25. Comparative statement of financial activities and income and expenditure account

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure and net movement
in funds before gains on investments
Net gains on investments
Net expenditure
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Year ended
General
Designated
Restricted
31 March
Fund
Funds
Funds
2024
£
£
£
£
278,543
35,614
58,174
372,331
100,367
22,903
217,880
341,150
194,225
121,432
-
315,657
32,923
-
-
32,923
£ 606,058
£ 179,949
£ 276,054 £ 1,062,061
214,549
-
-
214,549
484,352
236,297
280,910
1,001,559
£ 698,901
£ 236,297
£ 280,910 £ 1,216,108
(92,843)
(56,348)
(4,856)
(154,047)
25,268
-
-
25,268
(67,575)
(56,348)
(4,856)
(128,779)
(12,817)
12,817
-
-
(80,392)
45,531
(4,856)
(128,779)
112,090
958,419
234,133
1,304,642
£ 31,698
£ 914,888
£ 229,277 £ 1,175,863

ANNUAL REPORT AND ACCOUNTS 2024 - 2025 39

SUPPORT TEAM +44(0) 1653 699599 support@encephalitis .info

ADMIN

+44(0) 1653 692583 admin@encephalitis .info

PRESIDENT

Professor Tom Solomon CBE

PRESIDENT EMERITUS Professor Barbara A Wilson OBE

Encephalitis International 32 Castlegate, Malton, North Yorkshire YO17 7DT, United Kingdom www .encephalitis .info

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Registered charity number (England and Wales): 1087843 Registered charity number (Scotland): SCO48210 Registered company number: 04189027

Encephalitis International is a Named Fund member of the Chapel & York US Foundation, Inc . The Chapel & York US Foundation, Inc . is a 501(c)(3) tax-exempt organization .

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