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2025-06-30-accounts

Charity registration number 1189777 (England and Wales)

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr P Boyle
Dr J Stanford
Dr K McCarthy
Dr T Parnell
Dr J Arraztoa Valdivieso
Dr Z Horodenchuk
Charity registration England and Wales 1189777
Principal address Ground Floor
1 - 7 Station Road
Crawley
West Sussex
RH10 1HT
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The IIRRM unites providers and researchers in educating, researching and promoting scientifically-based and well researched reproductive health care services that cooperate with and restore reproductive function. Restorative Reproductive Medicine (RRM) exclusively focuses investigations and treatments on identifying and correcting abnormalities, restoring or optimizing natural reproductive function.

In the 2024 fiscal year, IIRRM continued to achieve significant milestones in advancing Restorative Reproductive Medicine (RRM) research, education, and global outreach. Key initiatives included the continued recruitment and data collection for the STORRM project, an international registry documenting RRM treatments for subfertility and miscarriage, along with their outcomes. This registry aims to provide patients, clinicians, and stakeholders with current, evidence-based insights into RRM practices and results.

We also established the RRM Clinician Recognition Program, creating a standardized process to recognize clinicians and ensure baseline training, excellence in practice, and ongoing professional development.

In support of continuing education, IIRRM hosted CME-accredited webinars 2-4 times monthly, delivering highquality scientific and clinical content and engaging with members and the RRM community. Additionally, we mentored and collaborated with other RRM organizations to enhance and encourage the delivery of their educational programs, maintaining rigorous scientific and clinical standards.

To foster new research, IIRRM’s abstract campaign highlighted 24 presentations at our annual meeting in August 2024 at the University of British Columbia in Vancouver, Canada. We also contributed to research efforts by supporting the publication of two new articles.

Membership growth, with new members joining from regions such as Southeast Asia, South America, and Africa, as well as continued expansion in Canada, Europe and the USA.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The charitable objectives of IIRRM are to advance education, research, and clinical practice in restorative reproductive medicine (RRM) for the benefit of public health.

For the 2025 fiscal year the charity delivers its objectives through:

For the year ended 30 June 2025 – Trustee Activity Report

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

page 1

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

During the financial year, IIRRM made significant progress in expanding its educational, research, and clinical initiatives.

Launch of the Journal of Restorative Reproductive Medicine (JRRM)

The charity successfully established and launched the Journal of Restorative Reproductive Medicine (JRRM), providing an academic platform dedicated to advancing evidence-based research in RRM. To support early adoption and encourage submissions, article processing charges (APCs) were initially waived.

Clinical Guidelines Development

Initial work commenced on the development of clinical guidelines in restorative reproductive medicine. This work aims to support evidence-based practice and standardisation of care across international settings. This included structure, initial committee establishment and assessment on need and research.

RRM Clinician Recognition Program

The charity expanded its Clinician Recognition Program, designed to:

The programme continues to strengthen collaboration and improve access to qualified RRM providers globally.

Education and Global Reach

IIRRM expanded its educational activities, reaching participants in 62 countries.

Key educational initiatives included:

For the year ended 30 June 2025 – Trustee Activity Report

Across all educational platforms, the charity delivered:

Continued growth (membership and attendance) in under-resourced and developing regions, support by IIRRM’s Global access program

Annual Scientific Meeting

IIRRM hosted its largest annual meeting to date at the University of British Columbia, Vancouver, Canada, spanning four days. The meeting brought together an international audience of clinicians, researchers, and allied health professionals.

Research and Awards Programme

The charity expanded its research engagement through:

These awards included financial support and presentation opportunities to encourage continued research in the field.

page 2

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

STORRM Registry

IIRRM continued to contribute to and develop the Surveillance of Treatment Outcomes in Restorative Reproductive Medicine (STORRM) registry launched last year.

The registry aims to:

For the year ended 30 June 2025 – Trustee Activity Report

Infrastructure and Expansion

During the year, the charity:

Financial review

During the year to 30 June 2025 the charity made a surplus of £2,304 (year ended 30 June 2024 surplus of: £29,521).

Revenue and Expenditure:

Future Financial Plans:

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

Plans for 2026-2027

IIRRM plans to:

page 3

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management

The Charity is a charitable incorporated organisation registered on 4th June 2020 with a CIO - Association governing document.

The trustees who served during the year and up to the date of signature of the financial statements were:

Dr P Boyle Dr J Stanford Dr K McCarthy Dr P Carpentier (Resigned 27 September 2025) Dr T Parnell Dr J Arraztoa Valdivieso Dr Z Horodenchuk

Currently Trustees are invited by the Board of Directors (Trustees) from amongst a list of members who have expressed interest in being involved in the organizations' management. When the current founding Board members' terms are complete, we will transition to elections for Trustees.

The Trustees meet once a month virtually or more if needed, the trustees also email/text or call if needed. The Director of Communications and Development is responsible for the daily operations and supervision of contractors, who perform most of the practical aspects such as answering emails and coordinating events/webinars/conferences etc.

The trustees' report was approved by the Board of Trustees.

.............................. Dr P Boyle Trustee

Date: April 30 2026

page 4

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

I report to the trustees on my examination of the financial statements of International Institute for Restorative Reproductive Medicine (the Charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................30 April 2026

page 5

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
6,638
3,754
Charitable activities
4
56,103
-
Other income
5
1,165
-
Total income
63,906
3,754
Expenditure on:
Charitable activities
6
62,373
2,983
Total expenditure
62,373
2,983
Net income and movement in
funds
1,533
771
Reconciliation of funds:
Fund balances at 1 July 2024
33,303
5,900
Fund balances at 30 June 2025
34,836
6,671
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
10,392
-
8,524
56,103
51,507
-
1,165
384
-
67,660
51,891
8,524
65,356
28,270
2,624
65,356
28,270
2,624
2,304
23,621
5,900
39,203
9,682
-
41,507
33,303
5,900
Total
2024
£
8,524
51,507
384
60,415
30,894
30,894
29,521
9,682
39,203

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

page 6

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

BALANCE SHEET

AS AT 30 JUNE 2025

2025
Notes
£
Current assets
Cash at bank and in hand
58,734
Creditors: amounts falling due within one
year
10
(17,227)
Net current assets
The funds of the Charity
Restricted income funds
12
Unrestricted funds
13
£
41,507
6,671
34,836
41,507
2024
£
43,211
(4,008)
£
39,203
5,900
33,303
39,203

The financial statements were approved by the trustees on April 30 2026

.............................. Dr P Boyle Trustee

page 7

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

International Institute for Restorative Reproductive Medicine is a Charitable Incorporated Organisation.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

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

Membership subscriptions are recognised when the Charity is legally entitled to the income.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

page 8

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

Basic financial assets

Basic financial assets, such as cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
6,638
-
Grants
-
3,754
6,638
3,754
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
6,638
-
-
3,754
-
8,524
10,392
-
8,524
Total
2024
£
-
8,524
8,524

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Restorative Reproductive Medicine
Membership income 23,306 19,633
Services provided under contract 32,797 31,874
56,103 51,507

page 9

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

5 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 1,165 384
Expenditure on charitable activities
Restorative Restorative
Reproductive Reproductive
Medicine Medicine
2025 2024
£ £
Direct costs
Event costs 37,457 13,332
Contractor fees 13,632 10,322
Office fees 859 318
Marketing 435 702
Event insurance 1,040 -
53,423 24,674
Share of support and governance costs (see note 7)
Support 8,861 3,283
Governance 3,072 2,937
65,356 30,894
Analysis by fund
Unrestricted funds 62,373 28,270
Restricted funds 2,983 2,624
65,356 30,894

6 Expenditure on charitable activities

page 10

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Support costs allocated to activities

Bank fees
IT Costs
Exchange differences
Governance costs
Analysed between:
Restorative Reproductive Medicine
Governance costs comprise:
Accountancy
Legal and professional
2025
£
6,810
2,093
(43)
3,073
11,933
11,933
2025
£
2,094
979
3,073
2024
£
2,159
1,024
100
2,937
6,220
6,220
2024
£
2,040
897
2,937

8 Trustees

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

The serving board do not pay membership fees.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Creditors: amounts falling due within one year

Notes
Deferred income
11
Other creditors
Accruals
2025
£
3,299
11,846
2,082
17,227
2024
£
-
-
4,008
4,008

page 11

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

11
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 July 2024
Resources deferred in the year
Deferred income at 30 June 2025
2025
£
3,299
2025
£
3,299
-
3,299
3,299
2024
£
-
2024
£
-
-
-
-

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2024 Incoming Resources
At 30 June 2025

At 30 June 2025
resources expended
£ £ £ £
NeoFertility Grant 5,900 - (2,983) 2,917
Women's Reproductive Health Foundation Grant - 3,754 - 3,754
5,900 3,754 (2,983) 6,671
Previous year: At 1 July 2023 Incoming Resources
At 30 June 2024
resources expended
£ £ £ £
NeoFertility Grant - 8,524 (2,624) 5,900

The NeoFertility grant has been donated with the purpose of funding clinical research, with a goal of further publication and data synthesis in the Restorative Reproductive Medicine field (RRM).

The Women's Reproductive Health Foundation Grant is a grant donated with the goal of starting the RRM journal and publishing clinical guidelines.

page 12

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

13 Unrestricted funds

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

At 1 July 2024 Incoming Resources
At 30 June 2025

At 30 June 2025
resources expended
£ £ £ £
General funds 33,303 63,906 (62,373) 34,836
Previous year: At 1 July 2023 Incoming Resources
At 30 June 2024
resources expended
£ £ £ £
General funds 9,682 51,891 (28,270) 33,303
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 June 2025:
Current assets/(liabilities) 34,836 6,671 41,507
34,836 6,671 41,507
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 June 2024:
Current assets/(liabilities) 33,303 5,900 39,203
33,303 5,900 39,203

14 Analysis of net assets between funds

page 13

INTERNATIONAL INSTITUTE FOR RESTORATIVE REPRODUCTIVE MEDICINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

15 Related party transactions

During the financial year the charity received a total of £1,590 (2024: £1,503) in regards of research sponsorship, congress registration and clinician recognition fees from Trustees.

In the previous financial year the charity did not pay any stipends to trustee's, however in 2025 there were expenses of £2,945.

IIRRM trustees are offered a speaker stipend when preparing and presenting as part of the scientific program of IIRRM's International Congress. All trustees may also elect to receive complimentary Congress registration as per IIRRM's related transaction policy. Membership dues are waived for Trustees during active years of service.

page 14