## Hahnemann House Trust
Trustee's Report and Financial Statements
Year Ended 31 August 2021
Registered Charity Number: 252702
## **HAHNEMANN HOUSE TRUST**
## **Annual report and financial statements for the year ended 31 August 2021**
|**Contents**
**Page:**
1
4
5
6
7
**Trustee**
**Stockbrokers**
**Independent Examiner**|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
**Homeopathy UK**
Trustees of Homeopathy UK are as follow:
Mrs Margaret Wyllie - Chair
Mr John Morgan - Deputy Chair
Mrs Patricia Donnachie
Mr Donald Gunn
Mr Richard O'Quinn
Mr Robert Orchard
Dr Gary Smyth
Ms Elizabeth Tucker
Investec Wealth & Investment Limited
30 Gresham Street,
London EC2V 7QN
Tara Aldwin ACA
c/o FKCA Limited
260-270 Great Marlings,
Butterfield Business Park,
Luton LU2 8DL|
|---|---|
## **HAHNEMANN HOUSE TRUST**
## **Report of the trustees for the year ended 31 August 2021**
The trustees present their report together with the financial statements for the year ended 31 August 2021.
## **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) 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.
Page 1
## **HAHNEMANN HOUSE TRUST**
## **Report of the trustees for the year ended 31 August 2021** _**(Continued)**_
## **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.hahnemannouse.org was launched in October 2019. The website reflects a new visual identity for the charity.
Over the past year, the charity has worked to review all the documentation it holds. All letters from Hahnemann, Sir John Weir, and other greats from homeopathy's history were carefully reviewed, stored and catalogued.
The charity has undertaken work to integrate Sue Young's History, an amazing online resource of homeopathy's history into the Hahnemann House Trust website to create an even richer historical experience for users. The new website which includes all the histories will launch in 2022.
The Trust over the period provided grants to help ensure the future of homeopathy. Funds were given to enable education of health care professionals in homeopathy.
In reviewing and agreeing all planned activities the trustees have been aware of the public benefit requirement and given due consideration to the Charity Commission published guidance on the operation of the Public Benefit Requirement.
## **Future Developments**
- The books and periodicals in the collection will be reviewed and organised.
- The integration of online historical information from Sue Young's Histories will be completed.
- The Trust will be furthering discussions with organisations interested in long term loans and short-term display of artefacts.
- Identify opportunities in 2022 for events where the travelling display can be exhibited.
Page 2
## **HAHNEMANN HOUSE TRUST**
## **Report of the trustees for the year ended 31 August 2021** _**(Continued)**_
## **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 5 and a statement of assets and liabilities as set out on page 6.
## **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 strategic, 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 31[st] August 2022.
On behalf of the Board of Trustees
Margaret Wyllie
## **Chair**
Page 3
**HAHNEMANN HOUSE TRUST**
## **Report of the independent examiners**
## **Independent Examiner’s Report to the trustees of Hahnemann House Trust**
I report to the trustees on my examination of the accounts of the above charity (Hahnemann House Trust) for the year ended 31 August 2021
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
**Tara Aldwin ACA FKCA Limited Chartered Accountants** 260-270 Great Marlings Butterfield Business Park Luton LU2 8DL
Date: May 27, 2022
Page 4
## **HAHNEMANN HOUSE TRUST**
## **Receipts and Payments Account for the year ended 31 August 2021**
**----- Start of picture text -----**
Unrestricted Total funds Total funds
funds 2021 2020
Receipts
Investment dividends/interest £8,341 £8,341 £10,419
Receipts from Homeopathy UK £14,000 £14,000
Other income £500
£22,341 £22,341 £10,919
Asset and investment sales
Investment Sales £119,015 £119,015 £207,639
Total receipts £141,356 £141,356 £218,557
Payments
Investment management fees £2,149 £2,149 £2,651
Accountancy fees £960
Bank charges £75
Payments to related party £26,587 £26,587 £37,657
Grant paid to Homeopathy UK £37,500 £37,500 £64,000
£67,271 £66,236 £104,308
Asset and investment purchases
Investment Purchases £62,849 £62,849 £126,966
Total payments £130,120 £129,085 £231,274
Net of receipts/(payments) 11,236 12,271 (12,717)
Cash funds as at 31/08/2020 £1,995 £1,995 £14,712
Cash funds as at 31/08/2021 £13,231 £14,266 £1,995
**----- End of picture text -----**
The notes on pages 7 & 8 form part of these financial statements.
Page 5
**HAHNEMANN HOUSE TRUST**
**Statement of Assets and Liabilities at 31 August 2021**
|**Cash funds**
Short term deposits
**Other monetary assets**
Related party debtor
Other debtor
**Investment assets**
Investments
**Creditors: amomunts due within one year**
Related party creditor
**Signature**
**Signature**
Signed by one or two trustees on behalf of all the trustees|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
£13,231
-
-
**£13,231**
-
-
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
£19,914
-
-
£720
**£20,634**
-
-
**Fund to which**
**asset belongs**
**Cost**
**(optional)**
**Current value**
**(optional)**
Unrestricted
£299,647
£359,045
**£299,647**
**£359,045**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
£12,500
**£12,500**
-
-
**Print Name**
**Date of Approval**
**Print Name**
**Date of Approval**
Margaret Wyllie
26 April 2022
John Morgan
26 April 2022|
|---|---|
The notes on pages 7 & 8 form part of these financial statements.
Page 6
## **HAHNEMANN HOUSE TRUST**
## **Notes forming part of the financial statements for the year ended 31 August 2021**
## **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 2020 and at 31 August 2021
**Depreciation**
At 1 September 2020
Charge for the year
At 31 August 2021
**Net book value**
At 31 August 2021
At 31 August 2020
**3 Fixed assets investments**
**Market value**
At 1 September 2020
Investments Sales
Investments Purchases
Unrealised gains at 31 August 2021
At 31 August 2021
**Historical cost**
Investments quoted on the London Stock Exchange
Total|**Fixtures**
**and Fittings**
£2,715
£2,715
-
-
-
-
**2021**
£366,216
(£119,015)
£62,849
£48,995
£359,045
**2021**
£299,647
£299,647|**Total**
£2,715
£2,715
-
-
-
-
**2020**
£459,486
(£207,639)
£126,966
-£12,597
£366,216
**2020**
£350,827
£350,827|
|---|---|---|
Page 7
**Notes forming part of the financial statements for the year ended 31 August 2021** _**(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 Homeopathy UK £19,914 (2020: £26,179).
A grant totalling £50,000 was made during the year (2020: £64,000) which was provided to the Faculty of Homeopathy and paid directly or through Homeopathy UK. £12,500 remains outstanding at the year end and was paid shortly after.
The receipts and payments on page 5 show the cash movements between the connecting charities. A total of £18,866 (2020: £28,950) of expenses were incurred by Hahnemann House and paid for by Homeopathy UK and therefore reflected the inter-charity balance.
|Storage charges
Audit fees
Repairs and maintenance
Website development
PR & lobbying
Staff costs
General travels
Legal and professional costs
Other|**2021**
**2020**
9,414
9,753
900
301
0
2,520
7,950
7,255
2,925
139
467
2,970
2,625
596
**18,866**
**28,950**|
|---|---|
Page 8
## HHT accounts 31-08-2021
## Final Audit Report
2022-05-27
Created: 2022-05-27 By: Cristal Skaling-Klopstock (csklopstock@gmail.com) Status: Signed Transaction ID: CBJCHBCAABAA6kyBOnibb4WHOUr_OqewWWC0zTswserT
## "HHT accounts 31-08-2021" History
Document created by Cristal Skaling-Klopstock (csklopstock@gmail.com)
2022-05-27 - 10:20:24 AM GMT
Document emailed to Tara Aldwin (tara.aldwin@fkca.co.uk) for signature
2022-05-27 - 10:21:16 AM GMT
## Email viewed by Tara Aldwin (tara.aldwin@fkca.co.uk)
2022-05-27 - 12:50:37 PM GMT
## Document e-signed by Tara Aldwin (tara.aldwin@fkca.co.uk)
Signature Date: 2022-05-27 - 2:02:35 PM GMT - Time Source: server- Signature captured from device with phone number XXXXXXXX0756
## Agreement completed.
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