IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false true false 1 1 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05120862 2024-12-31 05120862 2025-12-31 05120862 2025-01-01 2025-12-31 05120862 2023-12-31 05120862 2024-01-01 2024-12-31 05120862 2024-12-31 05120862 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 05120862 ns15:PoundSterling 2025-01-01 2025-12-31 05120862 ns11:FRS102 2025-01-01 2025-12-31 05120862 ns0:IndependentExaminationCharity 2025-01-01 2025-12-31 05120862 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05120862 ns11:FullAccounts 2025-01-01 2025-12-31 05120862 ns0:CharitiesSORP 2025-01-01 2025-12-31 05120862 2 2025-01-01 2025-12-31 05120862 ns0:Trustee2 2025-01-01 2025-12-31 05120862 ns0:Trustee3 2025-01-01 2025-12-31 05120862 ns0:Trustee4 2025-01-01 2025-12-31 05120862 ns0:Trustee5 2025-01-01 2025-12-31 05120862 ns0:Trustee1 2025-01-01 2025-12-31 05120862 ns0:Trustee6 2025-01-01 2025-12-31 05120862 ns0:Trustee7 2025-01-01 2025-12-31 05120862 ns11:RegisteredOffice 2025-01-01 2025-12-31 05120862 ns0:Activity8 2025-01-01 2025-12-31 05120862 ns0:Activity8 2024-01-01 2024-12-31 05120862 ns10:WithinOneYear 2025-12-31 05120862 ns10:WithinOneYear 2024-12-31 05120862 ns0:TotalUnrestrictedFunds 2025-12-31 05120862 ns10:Non-standardIntangibleAssetClass3ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 05120862 ns10:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 05120862 ns10:ComputerEquipment 2025-01-01 2025-12-31 05120862 2 2025-01-01 2025-12-31 05120862 ns10:OwnedAssets 2025-01-01 2025-12-31 05120862 ns10:OwnedAssets 2024-01-01 2024-12-31 05120862 ns10:ComputerSoftware 2025-01-01 2025-12-31 05120862 ns10:ComputerSoftware 2024-01-01 2024-12-31 05120862 ns10:ComputerSoftware 2024-12-31 05120862 ns10:ComputerSoftware 2025-12-31 05120862 ns10:ComputerSoftware 2024-12-31 05120862 ns10:FurnitureFittings 2024-12-31 05120862 ns10:ComputerEquipment 2024-12-31 05120862 ns10:FurnitureFittings 2025-01-01 2025-12-31 05120862 ns10:FurnitureFittings 2025-12-31 05120862 ns10:ComputerEquipment 2025-12-31 05120862 ns10:FurnitureFittings 2024-12-31 05120862 ns10:ComputerEquipment 2024-12-31 05120862 ns0:TotalUnrestrictedFunds 2024-12-31 05120862 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31

REGISTERED COMPANY NUMBER: 05120862 (England and Wales)

REGISTERED CHARITY NUMBER: 1108372

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

B.S.C.A.H.

| B.S.C.A.H. |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |  | to |  | 9

| Notes to the Financial Statements | 10 |  | to |  | 15

| B.S.C.A.H. |

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2025

| TRUSTEES | Dr M P Tilford

| Dr M Wall

| Mr A Hargreaves

| Dr S K Suleman

| Mr A J Newton Director (appointed 11.7.25)

| Dr A Einion Director (appointed 11.7.25)

| Dr P Trevena Director (appointed 11.7.25)

| REGISTERED OFFICE | Park House

| 200 Drake Street

| Rochdale

| Lancashire

| OL16 1PJ

| REGISTERED COMPANY NUMBER | 05120862 (England and Wales)

| REGISTERED CHARITY NUMBER | 1108372

| INDEPENDENT EXAMINER | TC Group

| Park House

| 200 Drake Street

| Rochdale

| Lancashire

| OL16 1PJ

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

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 December 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).

OBJECTIVES AND ACTIVITIES

Charitable objects

The charity's principal objective, as set out in its Governing Documents, is to promote, for the public benefit, the study, teaching and use of clinical hypnosis within the fields of medicine, dentistry and psychology. The charity works to achieve this by supporting academic research, providing education and training, and facilitating professional collaboration among healthcare professionals with an interest in clinical hypnosis.

BSCAH is one of only two organisations in the UK that restrict training and membership to regulated healthcare professionals. This restriction reflects the charity's focus on the use of clinical hypnosis as an adjunct to established clinical care, rather than as a stand-alone intervention. Limiting eligibility to practitioners who are already professionally trained, accountable to regulatory bodies and experienced in patient care helps to ensure that clinical hypnosis is taught and used safely, ethically and appropriately. This approach supports the charity's aim of protecting the public while promoting the effective integration of clinical hypnosis into mainstream healthcare practice.

Public benefit

When planning the activities for the year, the trustees have considered the commissions guidance on public benefit and in particular the trustees have considered how planned activities will contribute to the aims and objectives they have set.

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

Review of activities and achievements

During 2025, BSCAH continued to work towards its charitable objective of promoting, for the public benefit, the study, teaching and use of clinical hypnosis within medicine, dentistry and psychology. The charity's activities during the year focused primarily on education and training for regulated healthcare professionals, supporting the safe and appropriate use of clinical hypnosis as an adjunct to established clinical practice.

Education and training remained central to BSCAHs activities.

The charity delivered a range of educational programmes in 2025, offering both academic and flexible professional development routes for healthcare professionals.

In partnership with Birmingham City University (BCU), BSCAH continued to deliver the only university-accredited Level 6 & 7 programme in Clinical Hypnosis in the UK. This programme offers Level 6 and Level 7 qualifications, including Advanced Diploma, Graduate Certificate, BSc and PGCert awards in Clinical Hypnosis, Language and Communication Techniques in Healthcare. Teaching on the programme is delivered entirely by experienced healthcare professionals, and is offered through blended and online learning formats.

Alongside academic provision, BSCAH delivered 'Medical Hypnosis for Healthcare Professionals' course. This CPD-certified, non-academic pathway provides a flexible route for healthcare professionals wishing to develop practical skills in clinical hypnosis. This course is delivered online and structured around three modules, enhancing access and flexibility.

BSCAH also delivered a programme of workshops throughout the year. These included aphantasia, hypnosis for pain management, resolving negative emotions in clinical practice, and the use of evidence-based hypnotic approaches for functional symptoms. A practical, face-to-face training day held in London provided participants with valuable opportunities for hands-on skills development and peer interaction.

During 2025, BSCAH developed and piloted a two-day specialist course for anaesthetists in collaboration with the Association of Anaesthetists 'Medical Hypnosis: Implementing Hypnotic Communication in Anaesthesia'. The pilot CPD programme was highly successful, and BSCAH has been invited to deliver the course on two further occasions in 2026, reflecting growing interest in and recognition of clinical hypnosis within this specialty.

BSCAH members continued to contribute to the wider dissemination of knowledge and awareness of clinical hypnosis by presenting at a range of national and regional professional events. These included the Staffordshire Community Dental Services Annual CPD Morning, the British Society of Gastroenterology 2025 Conference and the Pelvic Floor 2025 Conference.

Member engagement and professional support were further strengthened during the year. BSCAH launched an online community platform to enhance communication, peer support and professional networking among members. This was complemented by regular, well-attended peer support sessions and a programme of monthly webinars, which continue to be a valued educational and professional resource.

Governance was also strengthened in 2025 with the appointment of three new trustees, bringing additional expertise in education, research and governance.

BSCAH enhanced its organisational capacity by appointing a Business and Administrative Apprentice. This role has strengthened the charity's operational infrastructure, provided administrative support and improved the efficiency of day-to-day functions.

The trustees confirm that, throughout 2025, they have had due regard to the Charity Commission's guidance on public benefit. They are satisfied that BSCAH's activities were carried out in furtherance of its charitable purposes and delivered demonstrable public benefit through education, professional development and the promotion of safe, ethical and evidence-based clinical hypnosis within regulated healthcare practice.

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

Financial position

BSCAH generates income through two primary sources: donations from membership and the provision of training courses for healthcare professionals. These unrestricted funds are used to support and advance our charitable aims and objectives.

Governance and internal control

The major risks, to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.

Investment powers, policy and performance

The charity's powers of investment are governed by the Charities Act 2011. The trustees have considered the most appropriate policy for investing funds, and have found that a building society or bank deposit account meets their requirements.

Reserves policy

.The trustees have reviewed the charity's reserves policy in accordance with Charity Commission guidance and consider it appropriate to maintain a level of free unrestricted reserves sufficient to support BSCAH's ongoing activities and future development.

The trustees have set a target level of free unrestricted reserves of £100,000. These reserves are held to:

- provide working capital to ensure the continuity of core charitable activities;

- mitigate financial risks arising from unforeseen expenditure or an unanticipated reduction in income;

- enable the charity to respond to unexpected opportunities that further its charitable purposes; and

- support the planned development and growth of the charity in line with its strategic objectives.

The trustees recognise that operational costs are expected to increase over the coming years as BSCAH expands its educational provision, member support and governance infrastructure. Maintaining an appropriate level of reserves is therefore considered prudent to ensure financial sustainability and organisational resilience.

The board of trustees reviews the reserves policy annually as part of the charity's financial planning and budgeting process, taking account of the charity's strategy, risk profile and anticipated expenditure. Where appropriate, the trustees may designate funds from free reserves for specific future projects, significant development costs, potential staffing requirements or the replacement of major assets.

The trustees are satisfied that, at the end of the reporting period, the level of reserves held was consistent with this policy and adequate to meet the charity's current needs and foreseeable obligations. Total reserves at 31 December 2025 were £152,063, of which £113,763 was included in a designated unrestricted fund to fund future developments and to help mitigate any unforeseen expenditure, and the balance of unrestricted reserves was the free reserves of £38,300 which the Trustees consider sufficient to support BSCAH's ongoing activities.

FUTURE DEVELOPMENTS

The charity plans to build upon the activities outlined above in the coming years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a company limited by guarantee, as defined by the companies Act 2006, and is governed by its Memorandum and Articles of Association.

Organisational structure

The charity is managed by its trustees, who meet on a regular basis to promote the activities of the charity.

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

Approved by order of the board of trustees on 24 June 2026 and signed on its behalf by:

Mr A J Newton - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

B.S.C.A.H.

Independent examiner's report to the trustees of B.S.C.A.H. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mrs V Hill FCA

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

24 June 2026

| B.S.C.A.H. |

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| funds |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 37,897 |  | 35,559 |

Charitable activities | 3

Charitable Activity | 41,526 |  | 63,781 |

Total | 79,423 |  | 99,340 |

EXPENDITURE ON

Charitable activities | 4

Charitable Activity | 116,209 |  | 83,864 |

NET INCOME/(EXPENDITURE) | (36,786 | ) | 15,476 |

RECONCILIATION OF FUNDS

Total funds brought forward | 188,849 |  | 173,373 |

TOTAL FUNDS CARRIED FORWARD | 152,063 |  | 188,849 |

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| funds |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Intangible assets | 9 | - |  | 4,578 |

Tangible assets | 10 | 1,143 |  | 1,205 |

1,143 |  | 5,783 |

CURRENT ASSETS |

Debtors | 11 | 14,120 |  | 6,729 |

Cash at bank | 185,184 |  | 182,960 |

199,304 |  | 189,689 |

CREDITORS |

Amounts falling due within one year | 12 | (48,384 | ) | (6,623 | )

NET CURRENT ASSETS | 150,920 |  | 183,066 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 152,063 |  | 188,849 |

NET ASSETS | 152,063 |  | 188,849 |

FUNDS | 13

Unrestricted funds | 152,063 |  | 188,849 |

TOTAL FUNDS | 152,063 |  | 188,849 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

| B.S.C.A.H. (REGISTERED NUMBER: 05120862) |

BALANCE SHEET - continued

31 DECEMBER 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr A J Newton - Trustee

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Website design and development

| The website design and development costs are being amortised over 4 years on a straight line basis.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Designated funds are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Gift aid | 5,302 |  | 5,420 |  |

| Subscriptions | 32,595 |  | 30,139 |  |

37,897 |  | 35,559 |  |

3. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Training income | Charitable Activity | 41,286 |  | 63,619 |  |

| Royalties received | Charitable Activity | 218 |  | 111 |  |

| Other income | Charitable Activity | 22 |  | 51 |  |

41,526 |  | 63,781 |  |

4. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs | costs | Totals

£ | £ | £ |

| Charitable Activity | 108,875 |  | 7,334 |  | 116,209 |  |

5. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 541 |  | 435 |  |

| Website design and development amortisation | 4,578 |  | 4,579 |  |

6. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | TRUSTEES' REMUNERATION AND BENEFITS - continued

| Trustees' expenses

| A total of £489 was reimbursed to three trustees for travel and accomodation expenses.

7. | STAFF COSTS

| The charity employs two members of staff. In previous years the secretarial work was undertaken by a third party it was brought in house during year ended 31 December 2021.

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| funds

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 35,559 |

| Charitable activities

| Charitable Activity | 63,781 |

| Total | 99,340 |

| EXPENDITURE ON

| Charitable activities

| Charitable Activity | 83,864 |

| NET INCOME | 15,476 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 173,373 |

| TOTAL FUNDS CARRIED FORWARD | 188,849 |

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | INTANGIBLE FIXED ASSETS

| Website

| design

| and

| development

£ |

| COST

| At 1 January 2025 and 31 December 2025 | 18,314 |  |

| AMORTISATION

| At 1 January 2025 | 13,736 |  |

| Charge for year | 4,578 |  |

| At 31 December 2025 | 18,314 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 4,578 |  |

10. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 992 |  | 1,375 |  | 2,367 |  |

| Additions | - |  | 479 |  | 479 |  |

| At 31 December 2025 | 992 |  | 1,854 |  | 2,846 |  |

| DEPRECIATION

| At 1 January 2025 | 474 |  | 688 |  | 1,162 |  |

| Charge for year | 78 |  | 463 |  | 541 |  |

| At 31 December 2025 | 552 |  | 1,151 |  | 1,703 |  |

| NET BOOK VALUE

| At 31 December 2025 | 440 |  | 703 |  | 1,143 |  |

| At 31 December 2024 | 518 |  | 687 |  | 1,205 |  |

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 5,400 |  | - |  |

| Prepayments and accrued income | 8,720 |  | 6,729 |  |

14,120 |  | 6,729 |  |

12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Social security and other taxes | 2,757 |  | 2,453 |  |

| Accruals and deferred income | 45,627 |  | 4,170 |  |

48,384 |  | 6,623 |  |

13. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.1.25 |  | in funds |  | funds |  | 31.12.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 41,259 |  | (36,786 | ) | 33,827 |  | 38,300 |  |

| Marcia Degun-Mather Fund | 147,590 |  | - |  | (33,827 | ) | 113,763 |  |

188,849 |  | (36,786 | ) | - |  | 152,063 |  |

| TOTAL FUNDS | 188,849 |  | (36,786 | ) | - |  | 152,063 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 79,423 |  | (116,209 | ) | (36,786 | ) |

| TOTAL FUNDS | 79,423 |  | (116,209 | ) | (36,786 | ) |

| B.S.C.A.H. |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.1.24 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 25,783 |  | 15,476 |  | 41,259 |  |

| Marcia Degun-Mather Fund | 147,590 |  | - |  | 147,590 |  |

173,373 |  | 15,476 |  | 188,849 |  |

| TOTAL FUNDS | 173,373 |  | 15,476 |  | 188,849 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 99,340 |  | (83,864 | ) | 15,476 |  |

| TOTAL FUNDS | 99,340 |  | (83,864 | ) | 15,476 |  |

14. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 December 2025.

15. | DESIGNATED FUNDS

| The trustees have allocated the monies left to the society by Marcia Degun-Mather to further training and research into hypnosis. The interest earned on investments is included as general funds.