2025-08-31-accounts

Annual Report and Financial Statements For the year ended 31 August 2025

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About Homeopathy UK

We are the largest UK charity for the promotion of homeopathy, a natural and effective form of complementary medicine. We run regional clinics UK-wide, and our mission is to educate, support practitioners and raise public awareness of the potential benefits of homeopathy.

Homeopathy is a natural medicine that supports the body’s ability to heal itself. Established over two centuries ago, it is now the world’s second largest system of medical treatment regonsied by the WHO, second only to conventional medicine and a form of medical treatment now used by millions of people worldwide.

We operate affordable clinics across the UK and provide educational resources to the public through our Homeopathy At Home course, Blog, Remedy Finder and Practitioner Directory.

We also support the advancement of homeopathy through the allocation of grants, to initiatives that promote its accessibility and seek to ensure it reaches individuals communities most in need.

We depend entirely on the generosity of donors.

Our Trustees

Mr John Morgan – Chair

Mr Gary Smyth - Vice Chair

Mr Peter Gregory

Mr Robert Orchard

Ms Elizabeth Tucker

Ms Roxana Lupu – Vice Chair (resigned 24 February 2025)

Ms Selina Hatherley (resigned 23 July 2025)

Chief Executive and Company Secretary: Ms Monica Price (appointed 4 March 2024)

Registered Office: Hamilton House, Mabledon Place, London WC1H 9BB

Registered Charity Numbers: 235900 (England, Wales and Northern Ireland) SC049515 (Scotland)

Company Number: 00102915 (England and Wales)

Auditors: Clement Rabjohns Ltd, 111-113 High Street, Evesham, WR11 4XP

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Contents

Contents
A message from our Chair	04
Our vision and mission	07
Our achievements this year	08
Accomplishments in relation to our objectives include:
• Making homeopathy available to all	09
• Promoting homeopathy to new audiences	17
• Collaborating with sector partners	19
• Research and training	21
• Fundraising	24
Corporate governance	27
Report of the Trustees	31
Independent auditor’s report and accounts	34
Accounts for 2024-25	38

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A message from our Chair

The financial year September 2024 to August 2025 has been one of progress, innovation and expansion for Homeopathy UK. As the demand for homeopathy and accessible, patient-centred treatment continues to grow, we have strengthened our commitment to make homeopathy available to more people than ever before while investing in education and public awareness.

Our mission is to promote access to homeopathy, increase awareness of its health benefits and support excellence in practice. During this year we have received generous funding to ensure that those who may benefit from homeopathic treatment can access it regardless of their financial circumstances.

This year marked the successful opening of our first London Clinic at the Feldy Centre Poplar in East London, providing affordable homeopathic care to people across the UK capital and surrounding areas. Alongside this, we launched our Neurodegenerative Disease (NDD) Clinic, also based at the Feldy Centre, offering specialised homeopathic support for people, and their families, living with complex neurological conditions. The clinic is supervised by homeopathic doctors and we continue to give grants to the Faculty of Homeopathy for the education of medical doctors and statutorily regulated healthcare practitioners.

These developments reflect our continuing commitment to extending access to homeopathy where it is most needed and responding to the increasing healthcare demand. Our growing clinic network continues to provide invaluable support to hundreds of patients who might otherwise be unable to afford treatment, ensuring as far as possible that financial circumstances are not a barrier to receiving care.

Following extensive development work, the Homeopathy at Home course has now been successfully launched and we aim to promote its widespread use to our target audience of families. The course equips families and individuals with the practical knowledge to use homeopathy confidently and safely for common self-limiting conditions and minor first aid situations.

This project is a positive response to the growing public demand for a high standard of self help education which empowers people to take greater responsibility for their everyday health using homeopathy.

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To support public access still further, we are delighted to announce that development is underway for the Homeopathy UK Helpline App which is due to launch in summer or autumn of 2026. The app will provide an easily accessible free source of information and guidance from registered practitioners for everyday problems. It will also help the public navigate homeopathic treatment and signpost further treatment options. We believe this digital resource will become an important addition to our educational and outreach programmes.

This year also saw the launch of a Health Podcast Series, with practitioners sharing their valuable homeopathic experience covering a wide range of health and wellbeing topics. The podcasts are helping us reach new audiences, encourage discussion and provide balanced, engaging health information through modern digital platforms. They can be found on the HUK website under the menu item ‘Podcasts’.

Receiving legacies continues to be one of the most significant sources of funding for Homeopathy UK, enabling us to sustain and expand our charitable work. We continued our legacy awareness campaign by sharing information with supporters about remembering Homeopathy UK in their Wills. We remain deeply grateful to those whose generosity enables future generations to benefit from homeopathic treatment and education through the funding of our projects.

Alongside this, we are pleased to report continued progress on our long-term strategic plan, which focuses on broadening our donor base, increasing grant funding opportunities and diversifying income streams. Building a stronger financial foundation will allow us to invest in fresh initiatives, expand our clinical services and strengthen support for homeopathy in the wider community.

Throughout the year, Homeopathy UK has continued to work collaboratively with organisations across the sector, strengthening relationships that advance homeopathy throughout the UK.

Public awareness of homeopathy remains an important part of our charitable objectives. Through social media campaigns, digital communication and educational resources we continue to reach increasing numbers of people interested in learning more about homeopathy. Our new podcasts and online educational programmes have significantly expanded our digital presence, enabling us to connect with younger audiences and those discovering homeopathy for the first time.

These initiatives will continue to evolve as we embrace new technologies and innovative methods of communication.

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Homeopathy UK trustees continue their involvement with the Hahnemann House Trust, supporting the legacy of the founder of homeopathy, Samuel Hahnemann, by preserving and making accessible his historical collections, manuscripts, books and homeopathic artefacts. The continuing cataloguing and conservation of these important resources helps preserve the history of homeopathy for future generations while providing valuable educational material for researchers and practitioners. Every opportunity to display the unique artefacts is taken and we hope there will be more in the future.

The past year has stabilised the charity, with the strong core of experienced trustees and the hard work, dedication and skills of our CEO Monica Price, our excellent staff and consultants. The year’s activities have demonstrated that Homeopathy UK continues to evolve, innovate and expand its reach. From opening new clinics and launching educational programmes to embracing digital technology and strengthening our long-term financial sustainability, we are building a strong foundation for the future.

As we move into the coming year, we look forward to the launch of the Homeopathy UK Helpline App, continued support of our educational and training initiatives and further opportunities to increase access to homeopathy across the United Kingdom through our clinics.

We have recently received an application for a new course for homeopathic veterinary education which will start in the next financial year.

None of this would be possible without the generosity of our donors, volunteers, practitioners and supporters. Your commitment enables us to continue promoting awareness, education and access to homeopathy for those who need it most.

Thank you very much for your continued support for our vision of a future where homeopathy is widely understood, readily accessible and available. We endeavour to continue to bring the health benefits of homeopathy to as many people as possible.

John Morgan Chair, Homeopathy UK

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Our vision and mission

Our vision is for everyone in the UK to understand the benefits of homeopathy and be able to access high-quality treatment from registered

healthcare professionals

Our mission is to increase public awareness of homeopathy as a safe and effective healthcare option by providing useful resources and promoting the work of registered homeopaths

Our goals

Over the period, the charity’s strategic goals were to:

• [1.] [Make homeopathy available to all through the] provision of clinics, advice and support

• Promote homeopathy to new audiences through social media, newsletter and events

• Collaborate with sector partners to promote homeopathy in the UK and internationally

• Support education and research in homeopathy 5. Undertake fundraising activities to expand our supporter base and increase engagement and donations

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Our achievements this year

We are proud to announce the opening of two new London clinics at the Feldy Centre in Poplar, East London: our General Homeopathy Clinic and our dedicated Neurodegenerative Disease (NDD) Clinic. Officially opened by HRH The Duke of Gloucester, this significant milestone marks an important expansion of our charitable services, increasing access to integrated homeopathic care for patients across the capital.

We continue our support for the Faculty of Homeopathy through our annual grant allocation. This funding initiative aims to increase the number of statutorily registered healthcare professionals who are equipped to provide personalised treatment plans to patients, ensuring that they receive the best possible care tailored to their individual needs.

We introduced our new Homeopathy at Home online course, designed specifically for families who want to gain a practical understanding of homeopathy and learn how to use it safely and confidently for everyday health concerns. Covering the principles of homeopathy, commonly used remedies and their application for minor illnesses and injuries the course is delivered online, providing the flexibility to study from home at your own pace.

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Make homeopathy available to all

Our charitable clinics

Our network of charitable clinics remains at the heart of what we do as an organisation.

It is through the clinics that we meet our core objective of providing high quality, affordable care to some of those who would otherwise be unable to access it.

Our clinics are led by qualified and registered homeopaths, and allow patients to schedule up to five appointments. This year, we have seen a notable increase in patient demand, with many clinics fully booked several months in advance.

Top 15 conditions seen in our clinics

Anxiety Eczema Depression Insomnia Mental, Emotional, Behavioural Menopause/Perimenopause Fatigue Depression- with anxiety Fibromyalgia Myalgic Encephalomyelitis (ME)/Chronic Fatigue Syndrome (CFS)

Asthma Skin conditions Migraine

Top 5 remedies used:

• Nat Mur

Gastro-intestinal issues

• Sulphur

• Calc Carb

• Sepia

Gynaecology, Urinary Tract, Bladder, Kidney, Prostate

• Phosphorus

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Top 15 conditions- ICD (International Classification Of Diseases) codes

Mental, behavioural or neurodevelopmental disorders

Symptoms, signs or clinical findings, not elsewhere classified

Diseases of the skin

Diseases of the genitourinary system

Diseases of the nervous system

Diseases of the digestive system

Diseases of the respiratory system

Diseases of the musculoskeletal system or connective tissue

Sleep-wake disorders

Diseases of the immune system

Endocrine, nutritional or metabolic diseases

Diseases of the circulatory system

Neoplasms (Tumors)

Certain infectious or parasitic diseases

Factors inducing health status or contact with health services

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A guide to our clinics

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Edinburgh
Homeopathy
Scottish Borders
Dumfries &
Homeopathy
Galloway
Homeopathy
Liverpool
Homeopathy
London
Homeopathy
Kent
Homeopathy
Winchester
Homeopathy
2 Virtual
Clinics
covering
the UK
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What our patients say:

Winchester Clinic

Ms Ann Lisa ( Annaliza ) Thomson

Anxiety, grief, hormonal issues

“Dr Tim Foster, is a wonderful Homeopath and a GP as well, He offers expertise and kindness. He is the most compassionate practitioner I ever experienced. with great knowledge and a thorough practice, great care is taken to make the appropriate remedies. Highly recommend. Well organised, clean and welcoming. The centre has a beautiful labyrinth garden.”

Online Clinic - Gabriella Day

Rose Period pain, eczema

“The remedies have worked on a deeply emotional level, as well as physical. Super grateful, thank you.”

Liverpool Clinic - Emma McEvoy

RV Eczema

“I’d like to thank Emma, it was a turning point for healing my son’s severe eczema. The subtle but effective healing has improved my son’s life.”

Kent clinic - Wendy Scrase

Anon Menopause

“Homeopathy has really given me a new lease of life. My brain fog is gone, my aching joints are also gone and I have been able to take action and deal with issues I couldn’t face. I am very grateful to have met Wendy“

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What our patients say:

Edinburgh clinic - Julien Baron-Meyet

PB Eczema

“After just one appointment, my son is benefiting from Julien’s advice. I am grateful beyond words and feel empowered to be taking charge of my child's health. I cannot wait to see what the future holds.”

Dumfries and Galloway - Elaine Hamilton

Anon

Anxiety panic disorder after stroke

“Elaine is an insightful and compassionate homeopath who is highly knowledgeable and experienced. I found her treatment plan for me incredibly helpful and will not hesitate to consult more as my condition is possibly ongoing. It is wonderful to have this clinic in Dumfries and Galloway. I am very grateful for it.”

Scottish Borders - Luci Lawless

Anon

Initially trauma, shock, exhaustion. Then generally anxiety, depression, perimenopause symptoms

“Both myself and my husband wanted to try a more natural medicine after a traumatic event. We could not afford for us both to see a homeopath so finding this charity clinic was a life saver. It's really helped our family through a difficult time. Thank you.”

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What our patients say:

Liverpool Clinic - Robin Grenfell Cowan

Anon

Daughter’s skin issues; my skin issues and dealing with a difficult set of life circumstances

“Robin provided a safe space for me to explore the issues affecting me, and his treatment has been profoundly effective, for both myself and my daughter; intuitive, patient, grounding and, ultimately, healing.”

London - Vinitha Mary Joby

Deirdre P

Fear, loss, shock, bereavement and health anxiety

“So helpful to me at a time when nobody else seemed to understand what and how I was feeling. I'm not medically ill but was definitely suffering intensely. I felt listened to, understood and exceptionally grateful someone was willing to help me.”

NDD - Dr. Yubraj Sharma

Anon

Benign brain tumour and epilepsy

“This clinic and Dr. Yubraj Sharma, are proving to be a transitional step in my health, life insight and well-being. Through the knowledge, wisdom and awareness shared in a way that is reflective and refined to my needs as individual. As well as being supported I am also in a place of learning and further understanding. For which I am eternally grateful.”

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This Year

• Our clinics held 4,898 appointments

• We saw 1,862 patients

• Our youngest patient was 1 month old and our oldest was 95 years old

Plans for next year

• Continue to ensure student participation across all our Clinics, providing valuable opportunities to gain direct experience in patient care and develop clinical skills.

• Strengthen engagement with colleges and universities to raise awareness of HUK and Clinics.

• Expand our network of Clinics across London to improve accessibility and meet growing demand for our services. Evaluate the feasibility of setting up clinics in Wales, Birmingham, and the South of England, areas with limited or no service provision. Continue to support the development of new Clinics, prioritising areas of greatest need and focusing on patient populations that would benefit most from our services.

• Continue to evaluate and enhance the quality of our services through patient feedback, outcome measurement, and ongoing service improvement initiatives.

• Strengthen partnerships with healthcare providers and community organisations to enhance access to care and support for patients. Expand our volunteer and practitioner network to increase capacity and support the sustainable growth of our Clinics. Raise awareness of our services among healthcare professionals and local communities to ensure that those who may benefit from our support can access it. Explore opportunities to secure additional funding and resources to support the long term sustainability and future growth of our organisation.

• Develop our research and data collection activities to better understand patient outcomes, demonstrate our impact, and contribute to the evidence base supporting our work.

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Grant-funded projects

This year we continued to fund one unique pre-existing clinic.

Garden Homeopathy

Rix Pyke and Dodo Kitching, homeopaths, are dedicated to serving the residents of inner-city South London from their yurt located within a community garden in Peckham. Their commitment to homeopathy remains a vital resource for the local community.

Rix Pyke says “Homeopathy UK was among the limited funding organisations capable of providing the substantial grants necessary for ensuring ongoing care over multiple years. Currently, we operate two clinics each month. The overwhelming majority of our patients would find homeopathy financially inaccessible, so we are deeply appreciative of the support we receive.”

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“The community homeopath has helped me immensely to
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“The community homeopath has helped me immensely to understand and treat my symptoms. I struggled for a while trying to find an affordable, knowledgeable, professional holistic practitioner I trusted and felt seen and heard by. She also respects my autonomy and experiences. The Homeopath has shown incredible compassion, patience and understanding towards me.” Garden Homeopathy clinic patient

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Promote homeopathy to new audiences

Website

To complement our new Homeopathy at Home course, we have also introduced an innovative Remedy Finder on our website, making it easier than ever for people to identify commonly used homeopathic remedies for everyday ailments. Designed as a simple and accessible educational tool, the Remedy Finder helps users navigate the wide range of remedies available.

Social media

Over the past year, we have strengthened our presence across Facebook, Instagram, X and LinkedIn, using regular content, patient stories, educational information and campaign updates to engage supporters, raise awareness and promote the charity’s work. This has significantly increased our reach and audience engagement.

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PR/Media

Plans for next year

• We intend to significantly strengthen our public relations and media activity to raise the profile of the charity and expand awareness of the services we provide.

• Our strategy will focus on securing regular national and regional media coverage, developing relationships with journalists and broadcasters, promoting patient success stories and research initiatives, and increasing opportunities for expert commentary on health and wellbeing issues. We will also work closely with our ambassadors and partners to amplify key campaigns and events, while integrating our PR activity with our digital and social media to maximise reach and engagement.

• By investing in a proactive media presence, we aim to attract new supporters, increase fundraising opportunities, strengthen public confidence and position the charity as a leading voice in homeopathy.

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Collaborate with sector partners

Our UK partnerships

4Homeopathy (4H)

Over the past year, we have strengthened our engagement across the homeopathic and wider stakeholder community through a range of coordinated activities. This has included the sharing of resources designed to support practitioners, supporters and partners with accessible, up-to-date information, as well as improved communication of key stakeholder initiatives to ensure alignment and awareness across the sector. We have placed a strong emphasis on fostering collaboration within the homeopathic community, encouraging shared learning, dialogue and joint working to strengthen collective impact. We have continued to raise awareness of homeopathy through targeted communications and outreach, helping to broaden understanding and visibility among both supporters and the wider public. We have also actively promoted stakeholder events, ensuring strong participation and engagement, and have provided timely briefings on ongoing research initiatives to keep stakeholders informed of developments and emerging evidence within the field.

The Hahnemann House Trust (HHT)

As trustees of the HHT, we continue to play a key role in preserving the legacy of homeopathy. The HHT (founded in 1967) houses a unique collection of letters, books and personal artefacts belonging to the Founder of

homeopathy, Dr Samuel Hahnemann and other key figures from homeopathy’s past.

To view free of charge, visit the virtual museum at: www.hahnemannhouse.org.

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Our international partnerships

We also work closely with international partners to support nations where homeopathy is under threat, helping to ensure that patients can retain access to it.

We are members of The European Federation of Homeopathic Patients’ Associations (EFPHA) and our Former CEO Cristal Skaling-Klopstock is its co-President. Cristal is also the organisation’s liaison with the European Committee for Homeopathy (ECH) and sits on their governing Council representing patients.

The European Committee for Homeopathy (ECH) represents homeopathic doctors’ organisations across Europe. Former H-UK Chair Margaret Wyllie and CEO Cristal sit on the ECH Council. Margaret is co-ordinator of the ECH’s Documentation sub-committee and Cristal is co-ordinator of the PR & Communications working group.

Plans for next year

• Create collaborative resources for 4H members aimed at advancing homeopathy throughout the UK Leverage our HHT funding to catalogue literature, including books, journals, and magazines

• Establish global partnerships to emphasise and advocate for the practice of homeopathy within the international community

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Research and training

Research Data

The ORIDL (Outcome in Relation to Impact on Daily Living) data for the year ending August 2025 underwent a comprehensive review and cleansing process in collaboration with statistician Jenny Thomas, who analyses the data for the annual clinic report.

The ORIDL findings showed improvements in main condition outcomes and patient wellbeing scores, alongside with improved patient feedback collection, enabling better tracking of outcomes and progress. The report also

highlighted the continued expansion of clinics and growth in service delivery. A reduction in first patient appointments was observed, attributed to improved patient education and understanding of homeopathy prior to consultation. Following analysis, the dataset will be prepared for publication by Dr. Philippa Fibert of St Mary’s University and Homeopathy UK, supporting research into the effectiveness of homeopathy and strengthening the evidence base for patient outcomes.

Preparations are also underway for a research study with Dr. Philippa Fibert and Yurbraj Sharma at the Neurodegenerative Disease Clinic to explore the role of homeopathy, holistic, and integrative approaches in supporting people living with neurodegenerative conditions, including Parkinson’s disease.

Plans for next year

• Enhanced the ORIDL data capture process and streamlined administrative requirements, reducing time spent on data cleaning and publication preparation.

• Support Dr. Philippa Fibert in publishing clinic ORIDL data as part of ongoing research.

• Initiated a collaborative research programme with Dr. Philippa Fibert and Dr. Yubraj Sharma within the Neurodevelopmental Disorders (NDD) Clinic, including a Parkinson’s research project. Present preliminary case series findings at the Faculty of Homeopathy Conference (November 2026), raising awareness of the clinic’s research activities within the wider homeopathic community.

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Grant funding

We have provided The Faculty of Homeopathy with funding to ensure that more doctors, nurses/midwives, dentists, pharmacists, chiropractors, osteopaths, physiotherapists, podiatrists, veterinary surgeons, veterinary nurses, and other statutorily regulated healthcare practitioners can access world-class medical homeopathy training.

• This funding has also been used to:

• Support the Faculty of Homeopathy to offer its broadest programme of webinars ever: apathy, mental fatigue and inability to concentrate, a study of the super classes in homeopathy, chronic allergies chronic depression and acute paroxysmal panic disorder, chronic kidney disease dental homeopathy dermatological diseases, diabetes type II farming homeopathy, hidden power: the imponderables and lanthanides, homeopathy for the elderly, inflammatory bowel disease, LM potencies, their preparation and case management, managing menopause naturally, oncological homeopathy, polarity analysis specialist pharmacy symposium the art of taking the case, thyroid disorders, understanding the organon and the chronic diseases veterinary and animal homepathy.

• Increase the number of statutorily regulated healthcare practitioners participating in personal development events like the Faculty of Homeopathy 100th Congress, webinars, virtual teaching and lectures.

• Increase the number of non-medical homeopaths accessing personal development events like the Faculty of Homeopathy 100th Congress, and annual programme of webinars.

• Help the Faculty of Homeopathy promote and maximise the potential of all its membership categories.

• Launch a new evidence-gathering system for equivalence applications from medical practitioners wishing to gain a higher level of recognition for their homeopathic skills and knowledge.

• Review, evaluate, and update the curriculum for the Licentiate(LFHom) and Member by Examination (MFHom) courses to increase the interest in homeopathy across a broader range of medical disciplines.

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• Release a mock Primary Healthcare Examination to foundation year/first year students in Faculty of Homeopathy approved Teaching Centres.

• Ensure all Faculty of Homeopathy members stay up to date with their CPD and other professional obligations.

• Support Student homeopaths training through any recognised education provider during their training.

• Promote the Faculty of Homeopathy Quality Assurance Scheme, which is the kitemark of homeopathic educational excellence.

• Over the grant period there has been a 12.5% net increase in Faculty of Homeopathy membership numbers.

• Over the grant period there has been a 88% increase in the number of members who have advanced to a higher level of Faculty of Homeopathy membership.

• Over the grant period there has been a 12% increase in the numbers of doctors using the Faculty of Homeopathy for GMC appraisal and revalidation.

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Fundraising

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£
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As a charity we receive no government funding, so we remain enormously grateful to the many donors and organisations that support us and enable us to continue our work.

Over the year, we were fortunate to have benefited from a number of generous legacies, grants and donations from the public.

Legacies & Donations 2025 £487,726 vs 2024 £959,410

Legacies once again represented a substantial percentage of our income, up from 10% in 2024 to 69% this year. We also received £14,082 in individual donations and £41,205 in grants to support all aspects of our work.

We would like to thank the Blackie Foundation Trust, Scottish Homeopathic & Research and Education Trust, Northwest Friends of Homeopathy for their continuing support.

Plans for next year

Identify Grant Opportunities: Continue to apply for grants focused on alternative medicine and health initiatives.

Corporate Sponsorships: Approach ethically aligned businesses for potential sponsorship deals. Host more events to engage with the public to encourage supporters to donate

This Year

We received £394,504 in legacies (£99,943 in 2024)

We received £14,082 in donations from the public (£26,801 in 2024)

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Financial review

£574,092 Total income

Supporter donations £51,516

Investment income £28,089

Donations & Gifts £41,706

Charitable activities £58,277

Advertising Nil

Legacies £394,504

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Chart of expenditure

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Research Training healthcare
£4,564 professionals
£64,477
1%
Public access & Clinics
£338,262.00 11% 2% Cost of generating
funds
£10,630
58% 28%
Information
provision
£162,003
£579,936
Total expenditure
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Corporate governance

• The Trustees, acting as the Board for the charity, meet at least four times a year to: Review the performance of the charity’s activities against its strategic and business plans Consider particular matters for their attention as laid out in the governing document s Direct the executive officers of the charity as appropriate In addition, they meet once a year to focus on overarching strategy and undertake detailed planning

Committees

There are no active committee.

Management Team

The Homeopathy UK management team is led by the CEO and comprises:

• Operations Manager

• Clinics Manager

• Project Manager (contractor) The team meets weekly to progress activities and discuss strategy and performance of the charity on the authority delegated by the Trustees.

Remuneration of senior staff

Senior staff salary levels are initially set when recruiting, through external review by employment experts to ensure salaries reflect the current employment market to attract high calibre candidates to apply for the posts. Once employed, staff member salaries are reviewed based on changes in responsibilities, performance in post and

economic changes. CEO recruitment and salary management is undertaken in a similar manner by the Trustees.

Organisational structure

There are three staff members all parttime. Homeopathy UK is committed to equal opportunities. Terms and conditions of employment are outlined in the staff documentation available through the Bright HR system.

Reserves policy

The charity relies on legacies and donations or retained reserves to fully fund its activities. Since legacy income is unpredictable in both amount and frequency, the Trustees have agreed that sufficient reserves should be maintained to support the charity’s activities for one year.

The charity determines an operating deficit by deducting sustainable income from the cost of its planned activity level for the twelve-month period, ensuring that sufficient reserves are retained to meet this operating deficit. In this way, planned increases or enforced decreases in activity can be managed smoothly.

The target reserves for 2024-25 year were £250,000 to £280,000. At 2024-25 year end the unrestricted free reserves were £150,366 which is below the target. As the reserve level is below the annual budgeted deficit the Trustees will consider the charity’s financial position and anticipated income to either modify the reserve policy or implement operational reductions to ensure

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reserves remain aligned with the current policy.

In the next financial year, legacies have been received which replenished the unrestricted free reserves bringing them in line with the target. Although there are several large legacies still due there is always uncertainty as to when they will arrive. Before the recent legacies were received there had been a long period when legacies have not been forthcoming. To make sure the charity still functions as a going concern, with sufficient unrestricted funds, there are several forthcoming fundraising initiatives. We plan to raise funds from corporate sponsorship and other organisations. There have been some recent increases in the clinic fees and local corporate support will be sought for the clinics. A Homeopathy at Home course has recently been launched which has a cost of £99 to the candidate and will bring in revenue.

A Homeopathic Helpline App is being developed which will be open to receiving advertising revenue. We have regular yearly pledged donations from The Blackie Trust, SHRET (Scottish Homeopathic Research and Education Trust), FRLHIM (Friends of the Royal London Hospital for Integrated Medicine) and the North West Friends of Homeopathy.

Hahnemann House Trust has reserves and its objectives are in line with those of HUK.

In the event of severe pressure on unrestricted funds HHT funds could be loaned to HUK or applied to projects within its charitable objects. With all these factors in mind we consider that HUK is a viable going concern.

Designated funds of £40,093 are held to ensure the charity has sufficient funding for on-going grant commitments and clinic operations should it face an unanticipated, emergency wind down. Restricted funding is used against

expenditure that meets the purposes of the funds.

Fundraising costs

Due to recent financial constraints, the charity has not engaged any professional fundraisers or third-party fundraising organisations during the past year. There has been no significant expenditure for fund-raising and all the recent funding has come from long term supporters of homeopathy. Our past experience of fundraising is that our sector is a difficult one to raise funds for especially from larger funder organisations.

Expenditure for new fundraising initiatives will be assessed by Board and initiated by the CEO. The charity has not received any complaints. The charity has a safeguarding policy to protect vulnerable people.

Grant-making policy

In 2015-16, Homeopathy UK started accepting grant applications for future funding. The grant awarding policy and application is available to the public on the organisation’s website. Over the period £42,780 was spent on grants and a further £25,000 was allocated to Trustee approved projects which are ongoing or will start in 2024-25.

The Faculty of Homeopathy

The Faculty of Homeopathy is the only professional body in the UK representing statutorily registered healthcare practitioners who are qualified in homeopathy – doctors, nurses, midwives, pharmacists, podiatrists and vets. The Faculty which is increasing its membership numbers ensures the highest standards of homeopathic training, education and practice. It is also the leading authority on

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homeopathic medicine and lobbies government, the medical establishment and other key decision-makers for homeopathy to be fully integrated into healthcare systems the UK and worldwide.

Risk management

Trustees and senior staff identify risks to the charity on an ongoing basis. These risks have been documented within a risk register that is ranked by severity. This risk register is regularly discussed and updated at Trustee meetings. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.

Auditors

Our auditors are Clement Rabjohns and this report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act (2006). On behalf of the Trustees

John Morgan

Chair

Date: 23rd May 2026

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Identified Significant Risks

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Risk Identified Key Mitigation/Control Measures
The financial security of the The Finance Committee meets regularly to
charity monitor finances and income projections and
make recommendations to ensure the charity
is secure financially.
Appropriate staffing levels CEO and Trustees review projects and ongoing
operations at each meeting to measure progress
and consider if additional staff are needed to meet
objects by set timeframes.
Retention of organisational Long standing staff have job notes to allow
knowledge to ensure objects others to do key aspects of work. There is
can be met a sharing of information with all staff about the
history of the charity and affiliated
organisations.
Potential reputational damage There are set policies for staff, contractors and
issues to the charity and to trustees around actions that could damage the
homeopathy itself charity. The charity has position statements and
media trained staff and colleagues to be
prepared for an emergency where a public
response is required.
Appropriate governance to Trustees are provided with guidance
allow the charity to meet its from the Charity Commission around
statutory and organisational their responsibilities. Information on the
obligations requirements of statutory bodies is shared with all
Trustees after appointment during orientation.
IT systems failure External IT support is secured for all operational IT
infrastructure and devices – including the phone
system. The firm ensure security of cloud-based
systems and provide support to all staff as needed.
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Report of the Trustees

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

Statement of Trustee’s responsibilities

The trustees (who are also the directors of Homeopathy UK for the purposes of company law) are responsible for preparing the Report of

the Trustees 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 for 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 those financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently observe the methods and principles in the Charity SORP

• make judgements and estimates that are reasonable and prudent state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business

31

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that

the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company’s auditors are unaware; and

• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Appointing Trustees

The method of appointing Trustees is set out in the governing documents. Trustees are also members of Homeopathy UK’s Board and are simultaneously guarantor members of the company.

Before appointing new Trustees, a review of the existing Board’s skills mix is undertaken, and steps are taken to recruit individuals with the expertise needed to fill any identified gaps.

New Trustees are invited to an induction meeting, where they receive a comprehensive overview of the charity, its work, and governance. Trustees regularly assess their training needs to ensure they can fulfil their responsibilities effectively.

No Trustee has any financial interest in Homeopathy UK or receives any remuneration, aside from reimbursement for out-of-pocket expenses.

2025 Net movement £41,196 (2024: net income of £481,477) 2025 Reserves £1,035,606 (2024: £994,410)

32

Principal activities of the charity

All activities undertaken by the charity are of benefit to the public. The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit and ensured that the charity’s aims and objectives are in line with this guidance.

The year 2024-25 has been one of achievement against the organisation’s strategic goals (see page 7 & 8). For example, the charity has increased the number of charitable clinics it provides – or funds through grants – enabling more people to access high quality homeopathic care from registered healthcare professionals.

Over the period, the charity’s strategic goals were to:

• Provide clinics, advice and support to enable patients to access homeopathy.

• Educate patients about homeopathy through publications and other information.

• Enhance its digital presence via its website and social media channels. Maintain sound governance and financial security.

• Grow its supporter base and increase donations through fundraising and donor cultivation.

• Work with UK and international partners to promote and defend homeopathy.

• Pages 8-23 outlines the charity’s achievement against plans in more detail.

33

HOMEOPATHY UK STATEMENfoF F114ANCIALACTIVrnE$ IINCORPORITING AN INCOMÈAND EXPENDITURE Accouim fofth¥y0arènd8d31Au8USt2025 2025 Totsl funtts Ilnreslrlcted fvnds Reslrf¢t•d funds Totsl fvnd$ INCOME AND ENOOWMENTS FROM Voluntarylncome Not•s 446,521 41,205 487,726 959,410 Income Irom ¢harlt•bl•actlvltles Incr8a51ngpubllcaccess Other- Mlsc 58,2TI 68,277 24841 3,110 ACtI￿tIeS fDrgen8ratln8funds 28,744 28.089 25.207 Totsl 473,26S 100.827 674,092 1,012,588 EXPENDITURE ON R8l$lnglunds 10,630 10,630 135.8SS Charltsbh actlvlll•i Increaslng publlc acc8SS Provl$lon ol Information RBs8arch and tevelopment TraInIng￿ healthcare prole$$lonots 135,156 162,003 203,106 338,262 162,003 4.564 64.477 232.874 173.514 6,423 29,528 64.477 T￿•1 376,829 203,105 679,934 578.194 Netqaln$lllo$$g$1 on IrNestm8nt 44,176 2,863 47,039 47.103 N￿111c0M£l¢ExPEN0lwREl Tra￿￿e1 betw••n thnds IAO,611 155,5321 199,4151 65,532 41.198 481,477 Ot mov•molltln fundi 85,079 143,8821 41,198 481.477 ECONCILIATION OF FUNDS Totalfunds broughlfotwar 105,3BO 889,030 994,410 612.933 TOTAL FUNDSCARRIED FORWARD 190,459 845,148 1.035.606 994,410 The noteslomi partoltheselinancial8tatements 34

HOMEOPATHY UK STATEMENTOF FINANCIAL POSITION lorthe y8arended 31Augu$i 2025 2025 Total lunds 2024 Total lund$ unrest￿Cted lunds Restrlcted lunds FIXED ASSETS Tanglbie assets Investments Noies 13 3,246 786,655 62,333 848,988 924.658 789,901 62,333 852.234 929.503 CURRENT ASSETS Debtors Cash at bank and In hand 15 49,446 167,743 38,347 67,732 461 168.204 217,186 461 217.649 106.079 CREDITORS Amounis fal￿nI due wlthln one year 18 134,2781 134,2781 141,1721 NETCURRENT ASSETS 182,911 461 183,372 64,907 TOTALASSETS LESS CVRAENT LIABILITIES 972,812 62.794 1,035,606 994.410 NET ASSETS 972.812 62,794 1,035,606 994,410 FUNDS Uniestrletedlundg: Generalfund Deslgnated 150,3e6 40,093 190,459 65,287 40,093 105,380 Restrlcted lund$ 845.147 889.030 TOTAL FUNOS 1,035.806 994,410 The flnanclalstatemenis were approved tythe Board of TrD5tees and author15ed for is3ue on...................... signed on Its behalf by.. . ond are Twsto• The noiesform part olthese Ilnancial statements 35

li OMeopATHY UK CASHFLOWSTATEMENT forth•y•ar endtd31Aywst20215 2024 Noto1 Cashllows from OP¢iWlniactlvltleg Cash geneiatÈd from operatlons Tl,763 394.309 Netcash prO￿ded tyllused Inl operatlngactlvltles 77,763 394.309 Cash Ilowsfrom In¥estlngactlvltlo1 Purchase of tanglble Ilxed assets Purchase olflxed asset Investments Sale of Ilxed asset investments 11,9261 11.394,4231 1,029,52e 1135.0421 167.751 Netcosh (used Inl provlded by Invesiingoct￿IIIe$ 22,709 1366,8231 Chani• In cashand ¢•$h •qulval•nts lTrthe reportlniwlod 100,472 27,488 Cash and ¢•ih •qu5vbients attho b•ulnnlniofth• parlod 67,732 40.246 C*$h •nd ¢aih •qufvalents •ttho•nd otth• pwlod 168,204 67,732 The noteslorm partolthesefinaneialstatements 36

HOMEOPATHY UK NOTESTO THE CASHFLOWSTATEMENT forthe yoar gnded 31Auiust2025 RECONCILIATION OF NETINCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATION ACTIVITIES 2025 2024 Net Incomellexpendlturelforthe reportlngparlod las porlhg Statemgnt ol FlnanclalAclSvltl•sl Depreciètlon charges IG8inlllosses on Investments Transferlrom Investments Loss on Olsposal of flxed assets Incieaseldecrease In debtors Increaseldecrease In credftors 41,196 481.477 I,S99 147,0391 loo.000 2,191 147,1031 223 12011 142,2781 111.0991 16.B941 Not c•$h provlded by11v￿d Inl op•rallon¥ 77,763 394.309 AIIALYSISOF CHANGES IN NET FUNDS At 01.0924 Cishfiow At31.08.25 N•t¢48h Cash al bank and In hond 67,732 67,732 100,472 100.472 168.204 168.204 Totsl 100 472 The notes fomi part of these financial statements 37

HOMEOPATHY UK NOTESTOTHE FINANCIAL STATEMENTS forthe yearended 31August 2025 STATUTORY INFORMATION Horneopathy UK Ss a charitsble company. Ilmlted byguarantee, registered In England and Wales. The charftable company's reglstered numberand regSstereiJ office address ¢an befound Onihe contents page. The presentatlon ¢urr¥n¢yollhe Ilnanclal statements Isthe Pound Sterting (£1. ACCOUNTING POLICIES asrs ol preparatlon and a5sessm8nt of golng concern. The flnanclal stst¢ment$ otthe charllable company, whlchls a publ1¢ benellt entity FRS 102, have been prepared In 8ccordance wllh the Charltles SORP IFRS 1021 Aeeountlng and Reportlng bycharhles.. siatemeni ol Recommended Practlce appllcableforcharltles preparlng Ihelr accounts sn accordance with the Flnanclal Reportlng Standard appllcable the UK and Republlc ol Ireland IFRS 1021 IEffectSve l January20151', Flnanc181 reportlng Standard 102'The Flnanclal reportlngstandard appllcable In the UK and Republlc ol Ireland, and the Cofflpanles A¢t2006. Thèllnancbal stst8ment5 have been prepared undorthe hlstorlcal costconventlon. Thetruslees Conflrmthat they have relerred tolhe guldan¢e In the Charlty Commlsslon's General guldan¢e on publlc benefll en3urln8lt Is In IlnèwAh the Charfjtys alm5 and oblectlves. The prln¢lpalac¢ountlng pollcles adopted.ludgernentsand key sources of estlmatlon uncertaSntyln the preparatlon of theflnanclal 5tatement$ are asfoLiows: GolniCon¢•rn In the nem Ilnanclalyear. le8a¢l¢s have been recelved whlch roplenlgh the unrestrlcled free reserves brfnlng them In Ilne wlth the deslred level. Although there oro several large legacles sllu due to come In, there Is always uncertalntyas towhen Iheywlll airlve. Belorethe recent ￿Ba¢leS were re¢elved there had been a long perlod when legacles hove not been lorthcomlng. To make surethe charlty stlll lunctlons as a golngconcem. wlth sufll¢l¢nt unrestrlcted lunds, there are several lorth¢omlnglundralslng lnlllal￿es. We pian to ralsefunds Irom corporate sponsorshlp and other organlsatlons. Th8re have also beon some recent Increases In the ¢llnlc1oes and localcorporate supportwill be soughtfor the cllnlcs. AdditSonallya Homeopathyat Home course h88 recentty been launched whlch Is expe￿ed to brlng in a new Income stream to the charlty. A Homeopathlc Helpline App Is being developed whlch wlll be open to recelvbng advertlslng revenue. We h8ve regular yearly pleoge(J donatlons from the Blackle Trust, SHRET Iscottlsh Homeopathlc Research and Educatlon Trust), FRLHIM (Frlends olthe Royal London Hospltolfor integrated mediclnel and the North West Frlends ol Homeopathy. Addltlonally, the Hahnemann HouseTrust has reserves and 11$ objectlves are In Ilne wlth Ihose olthe UK. Should It requlre, the Hahnemann house Trusl Is In posltionio provlde somellnanclal SUPPOrt. Thls considered a lasi resort. Conslderlngall of the above, the Trusiees conslderthatthere are no materfal uncertalntles aboutthe Charftys abllltyto continue as a going concern. lTrcorne Income from ¢onatlons15 Included in the￿nanCIal ststements on a receivable basis. Pecunlaryand reslduary legacles are included when ihe amounts can be reasonablyquantitled and the charliy has certaintyol recelpt. All otherlncome is a¢counted on an accruals ba51s. Income 15 Staled aftertrade dlscounts, othersale5tsxes and net ofVAT. 38

HOMEOPATHY UK NOTESTOTHE FINANCIAL STATEMENTS loilhe yearended 31Auiust 2025 ACCOUNnNG POLICIES- contlnued Re¥ourc•$ Èxpended Tho charlty Incurstwo maln cate8orlesol expendlturewhleh are cost ol generatlTrglunds and charltable actI￿tieS. All c8legorSesof 8xpentJiture are accounted or on an accruals basls. The costof generatlng lunds Includes Ilnanclal lundralslng and publlclty costs as wellas Investment managementfees. Charrtable activblles expenditure Includesth8tralnlngof healthcare prolesslonals, provlslon of Informatlon, Increaslng pubuc acc8S5 and research and development, Dlrect costs have been dlrecttyallocated a8alnstthe 8etlvltytowhleh they relats. bl Grants have been dlrectly allocaied aqalnstthe aetlvltytowhleh they r81ate. cl Stsff costs have been allocated agabnst ¢o$tolKener8tlnglunds and charitable actlvltles on a Stsff tlme basls. (Jl Slmllarly, support costs have been allocated agalnst eost ol generaisngiunds and chèrltable actlvltles on a staff tlme basls. A breakdown of the expendlture Includeil whhln support¢o$ts Is detalled In the notes tothe accounts. Orants èward•d Provlslon Is rnade forgrantswhen approved bytheTrustees and communlcatèd to reclplents. Grant5 approved and tommunlcated but not pald atthe balance sheet date ale Included In ￿abIlItIes. TanÉibl•llx•d asi•ts Tangible flxe(J assets heidlor the companys own use arg st*ed 8t cost less Oepreclatlon and accumulated Impalrmènt losses. Tangit$18flxed assetswlth a value of £500 ormore are capllallsed. Deproclgtlon Depreclatlon Is providedio wrlle off the co$torvaluatlon, less estlmated resldualvalues. of allllxed assets, over Ihelr expected useful Ilves.11 Is calculated at the followlng rates.. Offlee Equlprnent, Ilxtures and equlpment- 33% reduclng balonce Computer equlprnent- 3396 reduelngbal8nce Tixatlon Status The Drganlsatlon as a re￿￿ered charltydoes not Inevr corpoi8tlon tax and recialms any re¢overobietaX Suffered on Investment Ineeme. Inve$tmfjnt¥ Investmentsare shown at marketvalue. The unreallsed movement In marketvalue Iiom one yearto another Is taken to the approprfatelund. The marketvalue of imieslments is ¢etermlned byrelerence to stoek exchange prlces atthe balance sheet¢8le. Galns or losses arlslngdurlngthe year are dlsclosed In the Staiementof nanclalActfvlties ISOFAI. Cash and blnk balaDCgS Cash held bythe charlty Is Included at the amountactually held and Counted atthe yearend. B8nk balances. whether in credltoroverdrawn, are shown atthe amounts properly r8¢onclled to the bankstalements. 39

. HOMEOPATHY UK NOTES TOTHE FINANCIAL STATEMENTS torthe year ended 31August202 ACCOUNTING POLICIES-contlnued Fund accountlni Generallunds are avallable lor use atlhe dlscretlon olthe Trustees In pur5ulngthe 8eneral charltable Object￿e$ ol the charlty and whSch have not been designated for other purposes. Deslgnated funds comprise unrestricted lundsthat have been set aslde bythe Trustees for particular purposes. Restrbcted lunds a￿ created when funds (whether Income or capltal In nature) are glven to. or ralsed by. the charlty lor use In pafliculararea or lor a speclllc purpose only. Glfts In klnd The Charlty Ineludes Indlvldual gffts In klnd where these are worth In excess 01 £500, Operatlng leases Rentals applicableto operating leaseswhere subst8ntl8lly allolthe b8netfts and rlsks of ownershlp remaln wlth the lessor are charged to the statement ol Ilnanclalfe50uf¢e5. P•nslon8 The companycontrlbules to Indfvldu81 siaifs penslon schemos, whose asset5 are malnlabned separatelytrom those ol the charlty. The penslon charge repre$entsthe8mounts payable bylhe CharStable eornpanytothelunds durfngtheyear. All expen5e5 underihe penslon scheme are Included wlthln unrestrlcted charttable a¢tlvltles. Emolum•nt$ Thetrusteeswho arethe dlrectorsol the company do not recelve ernolumentslorthelrservlces nordocontra¢ts of $ervl¢es exlst be￿een the Trustees gn¢ the Charltsblecompany. Credltors •nd pro¥lslon$ Credltors ond provlslons a￿ recogDlsed where the ¢harfty h85 a preseni obiigaiion resultlnglrom a pastevent thatwill probably result In the transfer ol funds to a thlrd party and the amount de to settiethe obllgatlon can be measured orestlmated rellably. Credltors and provlslons are normally recognlsed atthelr settlement amount after allovlngfor anytfade d15counts. Debtors Debtors a￿ measured atthelr recover8ble amounts atthe balance sheet date. VOLUNTARY INCOME 2025 2024 Don8tSons and glfts Supporters donatlons Gmt ald Legaeles 41,708 51.486 30 394,504 799,679 54,032 5.756 99,943 487,726 959.410 40

HOMEOPATHY UK NOTES TO THE FINACIAL STATEMENTS- ¢ontlnu¢d forthe year ended 31Auty5t2025 ACTNITIES FORGENERATING FiINDS 2025 2024 Investment Income 28.089 25,207 INCOME FROM CHARITA8LEACTIVITIES 2024 A¢iiv Increaslng publlc acces$ Other- Mlgc. Cllnlcs Other Income 58,277 24,841 3,110 58.277 27,951 ILAISING FUNDS 2025 2Q24 Dlr•ct Costs Staff Support Cos18 Tot•1 Total Costol G•neratlni Fund$ Fundrals1n8 ano publlclty Invesimentmonagementteas 3,045 2.477 8,153 2,477 133,387 2,468 5,522 4,428 10.630 135,855 41

HOMIOPATHY UK NOTESTOTHE FINANCIALSTATEMEKtS-eontlnuod lortheyear•nd¢d 31Augu3t2025 7 ANALYSISOFTOTALRESOURCES EXPENDED 2025 Dlrect Costs Staff Costs Support Costs Grants Total Totsl Costs of OenfrraUniFunds Fundralsln$antt Puts￿¢1ty Inv¢sbn¢ntmanagemgntlees 4,428 8,153 2,477 10,630 133,387 2,477 5.622 L35,856 Chariiibl•Aetl¥Rhi Increa51n8 publlc access Provlslon ol Information Rèspareh and theloprnent Tralnlrkqolhealthcare prole551on815 235.541 93,430 47.649 4.584 1.977 9.291 104,466 338.262 162.003 4.S64 64.477 232,874 173,514 6.423 29,528 442,339 82,500 245,429 62,500 147,620 113,767 569,306 250,951 62,500 152,048 114A39 579,938 678,194 •ikdown olsupportcorti 2025 Computerexpense3 Depreclatlon Flnance costs Governancecosts InsuiancÈ Mlscellaneous 8xpeTh5es ONlc8 r8nial Other staff costs Postage and statlonery Premlses8xpenses Pfolesslonallees Staff trainlng StQTaÉe costs Telephone Travel expen$e$ 8,932 1,599 4.153 2,191 50,030 2,078 9,261 9,38S 21,503 2,S39 4,777 18,843 4,531 3,028 1,647 64 19.461 17.707 8.990 180 1.368 2.959 360 114.439 85.468 ak<fO￿01G0yern¥n¢o¢os1* 2024 Audllfees Accountancyf8es Meetlngexpense5 Gen8ralexpens8s CEO 10,000 28,910 8.229 2,891 9,600 5.647 1,792 50,030 21.503 Audltorg, Temunerat￿n Fees payabletothecompanys auultorforthe audit olthe companf$ annuala¢¢ount$were £IO,00012024'. É9.6001 42

HOMEOPATHY UK NOTESTO THE FINANCIALSTATEMENTS-conllnu•d fortheyearended31 August2025 OIIANTS PAYABLE 2025 Incieasing pubilc ac¢ess Tralnlng ol healthcare profe551onals 11,190 82,500 16,980 25.000 73.690 41.980 Thètot8lgrants paldto Instltutlons durfngtheyearwas asfollows: 2024 Faculty ol Homeopathy Increaslng pubucaccess 62,500 11.190 25,000 16.980 73,690 41.980 NET INCOMEIIEXPEMDMJREI Nel expendltuie Is stateil aftercharglngll¢redltlngi: 21Y25 2024 Oepreclailon. owned 8SSets Flnance cost5 Govemance coyts. Audhor's remungrffilon 1.599 1,557 10,000 2,191 TRUSTEES, REMUNERATIONANO BENEFIT5 There were no iru$tee$' rernuneratlon or other benelh$foitheyearended 31 August2025 norforiheyearended 31August2024. TRUSTEES, REMUNERATIONAND BENEFITS Relmbursed expen$gsto5trustee$totalled £494112024: È2,8881. Ail expense$ werethe ￿1mbUr8¢Ment0ltraYeL and meeting ielated costs. li STAFF COSTS 2024 Wages and salarles Soclalsecurfty costs Other penslon costs 130,851 9,125 12,552 285,729 24.871 9,861 152,528 320.461 Included In ihewagesand 3aLarlestotaLabove ar8iermlnatlon paymentstolalliThgEnll12024: É15,6291.Alltermlnatlon paymentswere made durlngiheflTranclalyeai. Theavera8e monthly numberol employees duringtheyearwas asfollows: 2025 2024 DlrectcharhableaJivttles 43

HOMROPATHY UK MOTESTOTHE FIPIANCIAL STATEMENTS- ¢ontlnued fOrth¢y￿rendtd 31 Au8ust2025 11 STAFFCOSTS. contlnued The n￿rnber01 employeeswho emwoyee benellt5 lexcludlng employer pen$lon costs) ex¢eeded £60,OOOwas'. £80.OOi- £￿1.000 Thetotslemployee beneilts olthe key managementpersonnelof IheTrustwere £70.00012024'. £81A051. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTNITIES Unio$trlct•d funds R•strlct•d lunds Total funds INCOME AND ENDOWNMEMTS FROM Voluntorylncome 195,732 763,678 959,410 Incom• Irom chorlt8blo xtl¥ltl•• Inc￿asIng publlc access Other. Mlsc. 24.841 3,110 24,841 3,110 Aetlvltleslof gengr*lnglund8 25,207 25,207 Total 248,890 763,678 1.012.568 EXPENDITURE ON RalslnglLsnd$ 136.332 528 135,855 Charltsble 8¢tlvltles Increaslng publ1¢ a¢¢ess Provlslon DtlTrlorm8tlon Research and development TralnlnKh8althcara pfoles$l¢nals 190,984 144,183 6.423 29,528 41.890 29.331 232,874 173,514 8,423 29.528 Tolal 506,450 71,744 578,194 Net galnslllossesl on InVe￿mentS 35,316 11.787 47,103 NETINCOMEIIEXPENDITUREI 1222.2441 703.721 481,4ri Tr?nit•r befvAenfundi 42.684 142,8841 Net mov•mentoflunds 1179.5601 861,037 481,477 RECONCILIATION OF FUNDS Totalfunds broughtfosward 284,940 227.993 512.933 TOTAL FUNDS CARRIED FORWARD 105,380 889.030 994.410

HOMEOPATMY VK NOTESTOTHE FINANCIALSTATEMENTS-corflnued forthe y¢arended31Au8US12025 ia TANGIBLE FIXEDASSETS Flx¢ur Computev Equlpment FRlln Tota At I Septefflber2024 Addltlons Dlsposats 3.903 24,082 27,985 At 31 Airfust2025 3,903 24,082 27,985 DEPRECIATION At I September 2024 Chargeforyepr Elmlnatlon on d15po$¥I 3.550 117 19,Sg0 1,482 23,140 At31Au8U$t 202S 3,667 21,072 24,739 NETBOOKVALUt At 31 August2025 236 3,010 AI 31August2024 353 4,845 FIXEDASSETIMVESTMENTS Ut•d Inv•stm•nts RKETVAWE At I Sèpternbèr2024 Addltlons Dlsposais Revaluatlons 924,858 13S,042 12S7,7511 47,039 NET BOOKVALUE At31 August 2025 848,988 At31Augu$t2024 924,658 Therewere no Inve5tmentassetsoutsldethe UK. Cosi orValL￿tIon at31 August2026 Is represent8d by.. Llst•d I￿￿31MeNts Valuthon In 2025 IIILxed asset lTrvestmEnts hatt notbeen revaluettiheywouid have been Included atthefou0winghist0rf¢al¢￿. 2024 Co 45

HOMÉOPATNY UK NI)TESTO THE FIW4NCIALSTATEMENTS- contlnued forthe yearended 31August2025 DEBTORS:AMOUNTS FALLINO DUE WITHIN ONE YEAR 2W24 Otherdeotors Piepayments and accrued Incorne 45,587 32,151 6,196 49,446 38,347 Includ￿1Wtth4n otherdebtors above 1$ E38.72812024'. £22,415) whlch Is (luefrorn a conneaed chortyand r•laied party. ahnemann House Trusi, 18 CREDITORS: AMOUNTS FALLINO DUEWITHIN ONEYEAR 2024 Soclalsecurltyan¢J othertsxes Grants payable Trade credltor5 Othercreoltors Atcruals and (Jelerred Incorne 2,100 1.058 11.190 12.743 18,108 700 13,370 16,181 34,278 41,172 Gvinti commllrn•ntsaccru•d 2026 Or•M ¢ommitted and •ccru•d itthèthrt ofth•yur Giants approvedwthlnthe currentye8r 36.190 37,SOO 82,480 39.690 73,690 102,170 Grants pald durlngiheyear Grantswlthdrawn In theyear 173.6901 141,9801 124,0001 Or*nls payablo aiihe•nd ofth•yoar 36,190 R•toneli•sto: Grants a¢¢we¢ Grantcornmhments Inota¢¢ruedl 11,190 25,000 50,000 50,000 36,190 GrantCommltm•nts In odditioniothe amounts Committed and accwed noteLJ above. theTrustees have also authorised certain gra￿$whIch are subjectto the recipientfullillin8 certaincondltlons. Thetotal amount authorised but nota¢cwed asexpendttufe at 31August 2025was ÉS0,000 duewlthln one yeai12024.' £25,000 duewlthln ongyearl. 46

HOMIOPATMY UK NOTESTOTHE FINANCIAL STATEMENTS- Contlnued fortheyearended 31Augu$t2026 17 LEASINGAGREEMEiirs Mlnlmum lease payments under non-canceliabie operatlngleaseslalidue as follows.. 202S 2024 Whhln oneyear 18 MOVEMENT IN FUNDS N•t mov¢m¢ni Inlundj Trnnifor8 betWO0 lunds At 01.09.24 At 31.082 Unr•strf¢t•d lundi Generallund Dgslgnaig 65,287 40.og3 105.380 140,611 155.5321 150.388 40.093 190,459 140.611 155,5321 •strlctsdlunds Mewn Madge Fund London Cltnlc IRLHIMI Cllnlcs SomuelGoodenough Tru8t PhlUlp$ Memorlal P F15he¥ The Horneopaihlc Helpllne Scottish Hom8opathl¢ Rese8rcth and EducatlonTrust Horneopathylor the Home Horneopathylor Paiklnsons 10.408 10,408 25,000 25,000 156.4981 3,847 55,498 118,9201 77,868 210 600,000 210 485,923 41,205 134,0771 41,205 60,546 250.OOQ 889,030 189.5001 10,392 199,4141 18,954 239,808 B45.147 56,532 TOTAL FUNDS 994,410 41,198 1,035,806 Netmovernent lnlund, Included Inthe aboveare asfollow5', In¢omlni r•sour¢•s Resource3 •xp•nd•d Galnsand l¢$sei Movomont In lund Unroitrlct•d funds Generalfund 473.268 1376,B311 44,176 140,611 RegtTlcled fund3 London Cllnlc IRLHIMI Cllni¢s Samuel GoodenoughTrust Phllllps Memorlal The Homeopathlc Helpilne &gtti5h HoMe0p￿hle ReSe8￿h and Educatlon Trust Homeopathylorthe Home Homeopathylor Pamnsons 25.000 33.275 25,000 155,4981 3.847 188,7731 13611 2.863 13d,0771 1340771 41,205 41,205 169.5021 10,392 1203.1051 169,5001 10,392 199,4141 IOQ.828 roTALFUNDS 574.093 1579,9361 47.039 41.196 47

HOM•OPATHY UK NOTEsTOTHEllnanclaista￿ments.£On1inv•d fowth?yearended 31Augu3t2026 18 MOVEMENTIN FUNDS-¢ontlny¢d Comp8r8tiYes formovement infunds Net Transl¢r$ between nds At 01.09.23 At 31.08.24 Infundi Unrestrtcted lunds Generallund Desl8ned 178,090 iC6.&50 1222,2441 109.441 86.757 85,287 4D,093 105.380 1222.2441 A•Jtrlcte41 lund> Mervyn Madge Fund London Clin1¢ IALHIMI Cllnlcs SamuelGoodenou8hTrusi Phllllps Memorlal P Fl$hor The Homeopathlc H8lplln• S¢Dtti$h Homeopoth1¢ Rg$ear¢h and EducatlonTrust Homeopathylorthe Home HorneopathyloT Parkln5èn$ 10,408 IOA08 82.812 72.490 210 15,054 129,8061 77,8e6 142,6841 210 500,000 500,000 82,073 131,6271 260.000 250.000 227,993 703,721 142,6841 889,030 TOTAL FUNDS 512,933 481,477 894,410 AESTRICTED FUNDS HorneopathyUK hold$ re$trl¢ted fundswhi¢h are given bydonors foi p8rtl¢ui8r aCtI￿tIeS and ¢¥n ontybe gpentlorthoso 8Ctlvltles. The followln8 are the rgstrlrfed lunds held by Homoopaihy UK.. Phlllps M•morl•l'. The lund Isforuse Kent an(Jforihe promo￿0￿ and advancement ol homeopathy. Horneopathy UK are the soleTw$tee of the Phillp$ Mgmorl81 Fund. S•mu•lOood•noughTw$i.. Thi purposefwihisfund Isforthefurtheron¢8 of educ8tlon, resÉ8r¢h and promotlonof veterinaryhomeopathy. Blackle FoundatloTrTruJl.'15a8rant trornthe Blackle Foundlon TrusttOSUPPOrt Horneopthy UKcharStable and lowcostcllnlcs and to hewdevelopeducatlonal opportunltles through thecllnlcs. P•t•rFliherFund: Is a funtt In mgrnoryof DrPeter Flsherlolhomgopathlc research, èducatlon and Intgmatlonal collaboiatlon. SHRETIScottlih Homeopathl¢ Ros•ar¢h& E1￿•110nTlUSi). 1$ a S¢ottish ¢har5tywhl¢hilDn8ted rt5trfcted lundlng iosupportHorneopaihyUKcharltablo cilnlcs runnlngln Scol￿n￿. 48

HQMffQPATNY UK NOTES TO THE flnanclalstatemenls. contlnued lortheyaar ended 31Auyst2025 18 MOVEMENTS IN FUNOS-¢ontlnu¢d Melvyn Madiè Fund.. Isfor namlngof 8 sectlon ota Ilbraryfocused on homeopathlc pharmacy In memory olthe iatechrlstlna Brenda Madge. HoM￿p&1hYlQrlhè Hom• Fund.. A restrleted donaiion Ioiihe developmentand dellveryof a homeopaihy course forihe publlc whlch wlll enable attendee$ to become confldent self.prescilbers of homeopathyforacute use. Thls course wlll be hybild In Its deliveryprovldlng online plesentstlons and Ilve stream sesslons. The course features keyeducètors from across homeopathy In the UK and wlll be provlded on a roulng basls. Th• Homeopathlc H•lpllne'. The homeopathy UK Helpllne App Is belngdev8lopedto enhance usertngagemenl and accesslblllty. provldlng a seamless plaiiorm for Indfvlduals seeklng homeopathy-ielated resources and support. The app wllt leature a sècure donatlon system allowlngone.tlme arb(J recurrlngcontrlbutlons, Integrated socSal medla feeds to keep usets Informed, and a streamllned appolntment boolng system wlth calendar sync and automated remlnder8. Userswlll recelve personallsea push notlllcatlons lor campaidn upoates and emerq8ncy anrbouncements, whlle a Ilve chat helpllne and FAQ $ectlon wlll offer ￿al-tIme8ssIst&n¢e. Addltlonally, a geolocated cllnlc Ilnder wlllenable user5 to locate nearby homeopathy cllnlcs based on $eNlces, ratlngs. and dlstance, ensurfnga comprehenslve and user-frlendlyexperlence. HOm￿path¥fOr Parklnsoni The Homeopathyand Neuro8eneratlve Olsorderg Cllnlc explores use of homeopathy In managSng con4ltlons such as d8meTrtla and PafklnsoTh's dlseas8, drawlngs from extenslve prescrlblng quSdellne5 lovnd In standard homeopathlc repertorles. Wlth hundiedy ol horneopathle medlelnes appllcable across varlous près¢rlblngmethodolo8les, thls appioach InteBraies Insighis Irom homeopathy. Chlnese medlclne. and Anihroposophlcal metllclne, as piosented In a Faculty of homeopathy postgfaduaie event on dementla managementln O¢tober 2022. Whlle no publlshed iesearchtrlals exlst speclllcallyfor Parklnson'sdlsease and other neurodegeneratlve dlsorders, con5ultatlons wlthln thls framework provlde iallored prescrlptlons, Includlng homeopaihic, herbal, and nutrltlonal medlclnes, aswell as acce$$ to¢ompllm8niarytreatm8nts such as cr8nlosacral therapy, acupuncture, and osteopathy. Addltlonally, cllnlc correspondenceensures elear communlcatlon be￿eft patients, general partltloners, and fetsrrlng doctors. supporte(I by necessarys8creiadal￿sQUrce$. OESIGNATED FUNDS These funds are rfe51Bnated for ongolnggrantcommiiments and fun¢lngto coverat leasi 8 monihs ol our charRable ¢llnl¢ operations In the eventthe charlty needs towlnu down unexpectedly. TRANSFE R BETWEEN FUNDS Desl8nat•d fund: Thetranslers behyeen the designated fvnd and th8 generalfund Isto brlngthls lund In Ilnewlth the commltments11sted In thls note above. 49

HOMEOPATHY UK NOTES TO THEflnanclalslatemenls- contlnued forthe year ended 31August2025 19 RELATED PARTIES uttlmate eontrolllng party The Board of Trustees are the ulllmate comfolllng party8S Set out bythegovernlng document. 111 The Faculty of Homeopèthy The Faculty ol Hoffteopathy IFOHI Is a connected non-proflt organlsatlon. wlth whom HomeopathyUK shares number of Councll Membèrs. Grant Commltment DurSng the year 8nded 31 August 2025. Homeopathy UK made a ¢rant of£50,000 to the Faculty ol Homeopathy as agreed bythe Horneopathy UK Councll, Aturthergrant of £50,000 has been agreed for Iheyear eniled 31 August 2026. IIIIThe Wllllam Kadlelgh Memorlal Fund The Wllllam Kadlelgh Memorlal fund Is an unlncorporated connected charltywhose capiialfunds are held and managed by Homeopathy UK on b8halfofth• Kad1618fft Commlttte. Atlhe balance sheei datt, funds du810 the charltywere £58412024.. nlll and are Inclvded wlthln In sundry debtors. 11111 Hohnem•Thn House Trust Hahnemann HouseTrtssl Is an unlncorporated connected charftywiih homeopathy UK and Homeopathy UK Is the Trustee of the charlty. Funds are used to malnialn homeopathlc artefacts an¢J support homeopathlc educatlon and re$ear¢h. Hom8opaihy UK also cross charged offlc8 and staff shared costs totalllng £11.37512024: £37,189) wlthln the flnanclal year. Atthe year end, the Hahnemann House Trust 0￿d £38,27812024: £26,903) to Homeopathy UK. Thls balance Is Included wlthln other debtors. Ilvl Donatlons from Trnstees Durlng the yeaT, donatlons of £40was made bya truslee12024: £10.055 madelmm three trusteesl. 50

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