## Hahnemann House Trust Trustee's Report and Financial Statements Year Ended 31 August 2020 Registered Charity Number: 252702 ## HAHNEMANN HOUSE TRUST Annual report and financial statements for the year ended 31 August 2020 Contents Page: Report of the trustees Report of the independent examiner Receipts and payments account Statement of assets and liabilities Notes forming part of the financial statements Trustee Homeopathy UK Trustees of Homeopathy UK are as follow: Mrs Margaret Wyllie - Chair Mr John Morgan - Deputy Chair Mrs Patricia Donnachie (appointed 26 February 2020) Mr Donald Gunn Mr Richard O'Quinn Mr Robert Orchard Dr Gary Smyth Ms Elizabeth Tucker Investec Wealth & Investment Limited Stockbrokers Independent Tara Aldwin ACA Examiner c/o FKCA Limited 260 - 270 Butterfield Great Marlings, Luton LU2 8DL HAHNEMANN HOUSE TRUST Report of the trustees for the year ended 31 August 2020 The trustees present their report together with the financial statements for the year ended 31 August 2020. ## Trustees and legal status The trust is a registered charity. The governing instrument is a Deed of Trust made on 9 December 1920, and this was revised by The Charity Commissioners for England and Wales with effect from 12 July 1999, and again on 16 April 2016. The trustee of the Hahnemann House Trust is Homeopathy UK, a registered charity (charity no. 235900 in England & Wales; SC049515 in Scotland) and also a company limited by guarantee (company no. 102915). The names of those trustees who served during the year are listed on the contents page. The method of appointment of trustees is contained in the governing documents. Trustees are also members of Homeopathy UK Council and simultaneously guarantee members of the company. The trustees are responsible for keeping proper 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: - ( a)[there is no relevant audit information of which the charity’s examiner is unaware; and ] - ( b)[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 auditor is aware of that information. No trustee has received any remuneration, aside from out-of-pocket expenses. ## Objects - ( a)[As a public museum for the housing and exhibition of relics formerly belonging to Dr ] Samuel Hahnemann or any of his disciples; - ( b)[As a public library for the housing and reading of the publications of Dr Samuel Hahnemann ] and his immediate disciples; - ( c) As a place for the supply and propagation of information to the public of places where reliable homeopathic medicines may be obtained; In addition, the following Scheme was approved and established on 31 October 1967: The object of the above-mentioned charity shall be the advancement of the teaching and practice of homeopathy and research in matters relating to homeopathy. 3 HAHNEMANN HOUSE TRUST Report of the trustees for the year ended 31 August 2020 ## Activities during the year The items of furniture belonging to Dr Samuel Hahnemann, which were loaned to the town of Koethen in Germany where Hahnemann lived for 16 years, continue to be displayed at Hahnemann House and the Castle Museum. A committee was established to review all aspects of the collection and current arrangements and to examine the best ways to maximise public viewing of artefacts. A first job was to have all artefacts catalogued and photographed. This work was carried out over 2017-18. It was agreed to establish a virtual museum online to ensure the largest number of people could view and appreciate the artefacts no matter where they lived. The website www.hahnemannhouse.org was launched in October 2019. An important part of the website development was the creation of a visual identity for the Trust to help promote itself more effectively both online and offline. The new visual identity was created by the same firm that created Homeopathy UK's. The Trust's brand identity is striking, unique and reflects its name and purpose, and is in harmony with Homeopathy UK's new brand identity. The website reflects this new visual identity and embraces a fresh appearance and modern style to presenting amazing homeopathic artefacts that are hundreds of years old. ## A sample of the website homepage: 4 HAHNEMANN HOUSE TRUST Report of the trustees for the year ended 31 August 2020 Second half of website home page: The Trust has a small travelling display of artefacts which it has taken to large international homeopathic conferences over the past two years to build awareness of the Trust and its work. In September 2019, Margaret Wyllie and Cristal Skaling-Klopstock displayed the artefacts at the LMHI international conference for medically qualified homeopaths. There was considerable interest in the display and the future online museum by the 500 plus attendees. Unfortunately, plans for to attend other events in 2020 were put on hold with the Covid-19 crisis. Over 2020, the Trust focussed efforts on further organising items in the collection, investigating particular items within the collection to see if more about their provenance could be established and adding information to the website. The Trust is primarily focussed on the history of homeopathy, however it is critical homeopathy is healthy in the future to ensure the vibrancy and relevance of the artefacts. The Trust over the period therefore provided grants to help ensure the future of homeopathy. Funds were given to enable education of health care professionals in homeopathy and for key research work to move forward. In reviewing and agreeing all planned activities the trustees have been aware of public benefit requirement and given due consideration to the Charity Commission published guidance on the operation of the Public Benefit Requirement. 5 HAHNEMANN HOUSE TRUST Report of the trustees for the year ended 31 August 2020 ## Future Developments - [Historical documents and letters in the collection will be reviewed and organised. ] - [The Trust will be furthering discussions with organisations interested in long term loan and ] short-term display of items. - [The Trust will be applying for external funding to assist with the preservation of letters, ] manuscripts and for the cataloguing and digitising of books and journals held by the Trust. - Further develop the website and identify opportunities in 2022 for events where the travelling display can be exhibited. ## Results In accordance with the Charities Act 2011 as applicable to small unincorporated charities the financial statements comprise a receipts and payments account as set out on page 8 and a statement of assets and liabilities as set out on page 9. ## Corporate governance The staff management team of the Trust meet regularly to discuss and implement strategic issues as directed by the trustees and to monitor and control the performance of the Trust on the authority delegated by Homeopathy UK. ## Reserves policy Reserves are established and reviewed to ensure that the Trust retains a level of funds to meet its forward obligations and to ensure it can reasonably maintain a level of service in line with its objectives. ## Investment policy The charities funds are invested in a pooled fund on our behalf by Investec Wealth & Investment Ltd. ## Risk management During the year, the trustees re-examined the major business and operational risks, which the Trust faces and confirm that systems are in place to mitigate the Hahnemann House Trust's exposure to the full range of risks identified. ## Independent Examination The Trustees in accordance with the Charities Act 2011 have elected to appoint Tara Aldwin of FKCA Limited to conduct an Independent Examination of the financial statements in respect for the year ended 31st August 2020. On behalf of the Board of Trustees Margaret Wyllie Chair 6 ## HAHNEMANN HOUSE TRUST Report of the independent examiners ## Independent Examiner’s Report to the trustees of Hahnemann House Trust I report on the accounts of Hahnemann House Trust for the year ended 31 August 2020 set out on pages 8 to 11, which comprise the Receipts and Payments accounts, Assets and Liabilities and related notes. ## Respective Responsibilities of Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the 'Charities Act 2011 (the Charities Act)' and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and - to state whether particular matters have come to my attention. ## Basis of Independent Examiner's Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from the trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## Trustee's Report and Accounts In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Charities Act or - the accounts do not accord with the accounting records. I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: ## May 13, 2021 Tara Aldwin ACA FKCA Limited Chartered Accountants 260 - 270 Butterfield Great Marlings Luton LU2 8DL 7 ## HAHNEMANN HOUSE TRUST ## Receipts and Payments Account for the year ended 31 August 2020 |Receipts
Investment dividends/interest
Other income
Asset and investment sales
Investment Sales
Total receipts
Payments
Investment management fees
Payments to related party for
reimbursement of expenditure
Grant paid to Homeopathy UK
Asset and investment purchases
Investment Purchases
Total payments
Net of receipts/(payments)
Cash funds as at 31/08/2019
Cash funds as at 31/08/2020|Unrestricted
funds|Total funds
2020|Total funds
2019| |---|---|---|---| ||£10,419
£500|£10,419
£500|£15,477
£0| ||£10,919|£10,919|£15,477| ||£207,639|£207,639|£60,144| ||£218,557|£218,557|£75,622| ||£2,651
£37,657
£64,000|£2,651
£37,657
£64,000|£2,742
£10,611
-| ||£104,308|£104,308|£13,353| ||£126,966|£126,966|£51,823| ||£231,274|£231,274|£65,176| ||||| ||(12,717)|(12,717)|10,446| ||£14,712|£14,712|£4,266| ||£1,995|£1,995|£14,712| 8 ## HAHNEMANN HOUSE TRUST ## Statement of Assets and Liabilities at 31 August 2020 |Cash funds
Short term deposits
Other monetary assets
Related party debtor
Investment assets
Investments|Unrestricted
Funds|Unrestricted
Funds|Restricted
Funds|Endowment
Funds| |---|---|---|---|---| |||||| ||£1,995||-|-| |||||| ||£1,995||-|-| |||||| ||Unrestricted
Funds||Restricted
Funds|Endowment
Funds| |||||| ||£32,398||-|-| |||||| ||£32,398||-|-| |||||| ||Fund to which
asset belongs|Cost
(optional)
||Current value
(optional)| |||||| |||||| ||Unrestricted|£350,827||£366,216| |||||| |||£350,827||£366,216| Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of Approval Margaret Wyllie May 13, 2021 Signature May 13, 2021 9 HAHNEMANN HOUSE TRUST Notes forming part of the financial statements for the year ended 31 August 2020 ## 1 Management and administration expenses The Hahnemann House Trust has paid no remuneration or expenses to the trustees during the year. ## 2 Tangible fixed assets Cost At 1 September 2019 and at 31 August 2020 Depreciation At 1 September 2019 Charge for the year At 31 August 2020 Net book value At 31 August 2020 At 31 August 2019 |Fixtures and Fittings|Total| |---|---| |£2,715
£2,715
-|£2,715
£2,715
-| |-|-| ||| |-|-| |-|-| ## 3 Fixed assets investments |Market value
At 1 September 2019
Disposals
Investments Sales
Investments Purchases
Unrealised gains at 31 August 2020
At 31 August 2020|2020|2019| |---|---|---| ||£459,486
-
(£207,639)
£126,966
(£12,597)|£462,158
-
(£55,277)
£46,956
£5,649| ||£366,216|£459,486| |Historical cost
Investments quoted on the London Stock Exchange
Total|2020|2019| |---|---|---| ||£350,827|£455,342| ||£350,827|£455,342| 10 Notes forming part of the financial statements for the year ended 31 August 2020 (Continued) ## 4 Related Parties Homeopathy UK is a corporate connected charity with The Hahnemann House Trust and is Trustee. At the year end Hahnemann House Trust was owed by the Homeopathy UK £32,398 (2019: £27,998). A grant totalling £64,000 was made during the year (2019: nil) to Homeopathy UK for the advancement of teaching, research and practice of homeopathy. A total of £28,950 (2019: £4,952) of expenses were incurred by Hahnemann House and paid for by Homeopathy UK. |2020
Storage charges
9,753
Audit fees
900
Repairs and maintenance
Website development
7,950
PR & lobbying
7,255
General travels
467
Miscellaneous
2,625
28,950|2019
2,922
840
1,150
-
-
40
-
4,952| |---|---| 11 ## 6 AGM HHT accounts 2019-20 to sign Final Audit Report 2021-05-13 Created: 2021-05-13 By: Cristal Sumner (csumner@britishhomeopathic.org) Status: Signed Transaction ID: CBJCHBCAABAAb3bhGtq9NHr7CeQ6gpjVdXQ20FcWU3fK ## "6 AGM HHT accounts 2019-20 to sign" History Document created by Cristal Sumner (csumner@britishhomeopathic.org) 2021-05-13 - 9:28:22 AM GMT- IP address: 5.70.48.206 Document emailed to John Morgan (johnm@helios.co.uk) for signature 2021-05-13 - 9:32:06 AM GMT ## Email viewed by John Morgan (johnm@helios.co.uk) 2021-05-13 - 9:42:22 AM GMT- IP address: 92.207.184.130 ## Document e-signed by John Morgan (johnm@helios.co.uk) Signature Date: 2021-05-13 - 9:42:54 AM GMT - Time Source: server- IP address: 92.207.184.130 Document emailed to Margaret Wyllie (mw.upfield@gmail.com) for signature 2021-05-13 - 9:42:57 AM GMT Email viewed by Margaret Wyllie (mw.upfield@gmail.com) 2021-05-13 - 9:45:19 AM GMT- IP address: 212.88.54.248 ## Document e-signed by Margaret Wyllie (mw.upfield@gmail.com) Signature Date: 2021-05-13 - 9:48:18 AM GMT - Time Source: server- IP address: 212.88.54.248 Document emailed to Tara Aldwin (tara.aldwin@fkca.co.uk) for signature 2021-05-13 - 9:48:20 AM GMT Email viewed by Tara Aldwin (tara.aldwin@fkca.co.uk) 2021-05-13 - 2:57:54 PM GMT- IP address: 77.89.171.66 ## Document e-signed by Tara Aldwin (tara.aldwin@fkca.co.uk) Signature Date: 2021-05-13 - 2:59:09 PM GMT - Time Source: server- IP address: 77.89.171.66 Agreement completed. 2021-05-13 - 2:59:09 PM GMT