THE BR￿AIN-NEPAL OTOLOGY SERVICE TRusfEEY REPORT AND ACCOUNT5 FOR THE PERIOD ENDED 31 DECEMBER 2025 Ch•rlty Reslstrth No: 8CN53 Company Reilstraiion No: I20￿75 IEn4l•nd •nd Wale51 THE BRITAIN- NEPAL OTOLOGY SERVICE Compan¥ number 228007y Charfty number 800453 REPORT OF THE TRUSTEES The Trustees present their report and accounts for the year ended December 2025 The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the memorandum and articles of association. the Companies Act 2006 and th¥ St4t•mgnt of R4commend•d Prarlic•, "Accounting and R4portiAg by Ch￿1t1*s". I5W￿ in 2015. Structuiei iovernance and manazemenL The Trust 15 a company limited by guarantee. The Trustees, who are also the directors for the purpose of cornpany law, and who served for the whole vear were.. t4eil Weir OBE MD MA FRCS Robin Youngs MD FRCS Robert Mills MS MPhil FRCS Justin Weir Bsc MD FRCS FRCPath Ruth Capper MD FRCS Anqus Waddell FRCS ,.Trustees are recruited by invitstion to individuals that the existing trustees con51der have appropriate qualifications and sympathy with the Trusys objectives. None of the Trustees has any beneficial interest in the company. All Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. The Trust has no organisation outside its Trustees vtho are responsible for all fundraisin8 and charitsble activities. The charity holds sufficient reserve5 to continue its acttvittes. The registered office is Greensand Cottage, Puttenham Road, Farnham. Surrey, GUIO IHP Objectlves and •ctlvltles The Trusys objerts are: assisting ENT surgeons in Nepal to provide expert treatment to those sufferin8 from ear disease who live outside the reach of hospita15 in Kathrnandu; helplng In the tralnln8 of young Nepali d¢xtors makin8 a career in ENT surgery: raisin8 funds for medical equipment and to send highly qualified people to tske part in ear surgery operating camps until such time as there are sufficient Nepali surgeons to stsff the Regional and Zonal hospitals,. supporting primary care of ear disease in the Banke Zone, Westem Nepal and in future further districts in western Nepal. THE BRITAIN- NEPAL OTOLOGY SERVICE Company number 228(X17¥ Charity number 800453 assisting with fundraising to build and 5UPPOrt the BRINOS Ear Care Centre in Nepalgunj, Nepal land more recently the Britain Nepal IBNI Hospital). Achlevements and performance The Britain Nepal Community Ear Care Service IBN CECSI, our sister NGO, cornpleted the BN Hospttsl in early 2W5 and the 68, BRINOS ear surgery camp was conducted there in March, followed by the 69 th ear surgery camp in April. The hosprtal received its final registration in the autumn. The 70, BRINOS ear surgery and audiology camp twk place in November. The teaching received from the visiting audio1og￿ts, together with the generous donation of audiorneters and modern digital hearin8 aid5 from Specsavers and the Mandalay School for the Deaf Charity have greatly enhanced the audiological 5kllls of the BN team. During this carnp further steps were tsken to train general health workers in ear care using the WHO Ear Care Coufse. Foul c•ndid•tes undertook the fifi•l part of the tfainini pl￿raMme. All fouf passed the examination and were provided with the necessary basic instrurnents. With these skills they will be able to teach Female Community Health Volunteers, who are the first people to detect ond advise villagers with ear problems. Those patients who are found to need further care will be referred to the BN Hospital team. This measure will steadily increase the nurnber of health workers with a knowledge of ear care. particularly in the poorer more remote hilly areas. The 8N Hospital team has continued to widen its free streening service in western Nepal by concentrating on the more inaccessible areas. Despite being the newest ear care hospital in Nepalgunj, now the second largest town in Nepal. the 8N CEC5 team have had the longest experlence in screenlng outreach ear camps particularly in remote hilly areas of western Nepal. Llnks with Nepal Netra Jyoti Sang INNJSI have continued to be for8ed durin8 thi5 year.our FINANCIAL OUTCOME FOR THE YEAR A summary of the results for the year and the resources deployed at 31 December 2025 is.. 2025 2024 Income 41.9777 40.213 The charity will continue to rnise funds from individual donor5 and institutions to enable it to pursue its charitable objects. Charitable expenditure 55,998 39.788 Movement in funds 114,0211 425 Funds carried forward 52,371 66.392 Reserves The charity ha5 Sufficient reserves to funds its activities. THE BRrrAIN- NEPAL OTOLOGY SERVICE Company number 228(M)731 Charfty number 800453 Publlc Benefit The Trustees are conscious of the Charity Commission's Stance on public benefit and are satisfied that the Charity has carried out its activities during the financial year consistently with its purpose. with due Teg•rd to the Charity Commission's public benefrt guidance. Rlsk The Trustees are aware of the risks faced by the Charity and endeavour to deal with those risks appropriately. The main risk 15 the ability of the Trustees to Renerate sufficient income to enable the charity to operate in pursuit of its charitsble objertives and the Trustees believe that by building up reserves they can mitigate that risk. Trustees, responslbllllles Company law requires the Trustees Iwho are Directors under Company lawl to prepare financial ststements for each financial year which give a true and fair view of the state of the affairs of the Charity and of the surplus or deficit for that period. The Trustees have agreed to adopt the ststement of Recommended Practice- Accounting by Charities. In preparing the financial ststements, the Trustees are requifed to: select suitsble accounting policie5 and then apply them con5iStently. make judgements and estimates that are reasonable and prudent. stste whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial ststements, and prepare the fin•n¢ial statements on a 8oin8 concern b4515 unle$5 it is in•ppropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial ststements cornply with the Companies Act 2￿)6 and the requirements of the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking Tea50nable 51eps fof the pievenlK)n and detertbon of fraud and other irre¥ul•ritie5. v order of the Board Neil Weir OBE MD MA FRCS Trustee 4 Aprll 2026 THE BRrrAIN- NEPAL OTOLOGY SERVICE Company number 228(K1731 Charity number 800453 ststement of FIDanclal Actlvltle5 f￿ the year to 31 December 2025 Incorporatlnl Income and ExPendI￿re aCC¢￿Trt 2026 2025 Donations 41,195 38.791 Inleresl ￿t3)rne 782 1422 TOTAL INCOME 41977 40 213 Surgery camps 2,403 BN Communrty Ear Cwe Serv 53,032 32,228 Administr8lK)n 375 7,4 Bank charges 188 160 TOTAL EXPENDITUTRE 55 998 39 788 SURPUS FOR YEAR 425 All of the above results were derived from continuing artivities. The Charity has no recognised gains or losses other than those dealt with in the Statement of Financial Activities. All funds are unrestricted The notes form part of these accounts THE BRITAIN- NEPAL OTOLOGY SERVICE Compary number 228W731 Charfty number 800453 Balance sI￿t at 31 Dec•nb•J 2025 2025 2024 Note Current Assets Cash at bank 52.371 66.392 Net Current assets and net assets 52,371 66.392 TOTAL FUNDS 52,371 66.392 For the year ended 31" December 2025 the charitsble company was entltled to exemption from audit under section 477 of the Companies Art 2cM)6. No members have required the charitable company to obtain an audit of its accounts for the year in question in accordante with sertion 476. The director5 acknowledge their responsibility fof,. il Ensufillg the charitable Cofnpany keep5 accounting records which comply wth section 385 of the Act,. and ill Preparing accounts which give true and fair view of the state of affairs of the charitable company as at the end of its financial year and its profit and 105$ for the financial year in accordance with section 394 and 395 of the Act, and which comply with the requirements of the Cornpanie5 Act relating to accounts, so far as applicable to the charitable company. The financial statements were approved by the Board on 4 April 2026 and signed on its behalf by- Neil Weir OBE MD MA FRCS Trustee The notes form part of these accounts THE BRITAIN- NEPAL OTOLOGY SERVICE Company number 228￿73/ Charity number 800453 Notes to the Accounts for the year ended 31 Decembef 2025 l. Accountlng polldes A sumrnary of principal accounting policies. all of which have been applied consistently throughout the period. is set out below: 8asls of Accounilng The financial ststements have been prepared under the historical Cost convention. The financial stateffjents have been prepared in accordance with the Ststement of Recommended Practice Accounting and Reporting by Charities {SORP 20151, applicable accounting standards and the Companies Act 2006. 11. Income Charitable income is recognised on a cash received basis Other than where an accruals basis provides more accurate basis or will give a fairer representation of the underlyin8 nature of the transaction. Income is reco8nised so far as there is entitlement to the income. there 15 certainty of its receipt. and the amount is quantifiable. 2. Income Donations18rants from individualslfoundations- £33,403120241,' £31.391 3. Charltsble expendltuie All costs relate to dirert charitsble expenditure. The charity ha5 no employees. No remuneration or expenses is paid to Trustees. Funds All funds are unrestricted 5. Status The 8ritsin-Nepal Otology SeNce is a registered charity constituted as a Company limited by guarantee It does not hove share caprtal. The liability of each mernber is limited to £1. 6. Capltal Commithients The Trustees are not aware of any capital commitrnents. 7. Contln8ent Uabllllles The Trustees are not aware of any contingent liabilities.