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REGISTERED NUMBER: 03066963

THE BRITISH ACUPUNCTURE COUNCIL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

THE BRITISH ACUPUNCTURE COUNCIL (REGISTERED NUMBER: 03066963) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

THE BRITISH ACUPUNCTURE COUNCIL (REGISTERED NUMBER: 03066963) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,186 |  | 5,630 |  |

CURRENT ASSETS

Debtors | 5 | 92,415 |  | 84,814 |  |

Cash at bank and in hand | 433,364 |  | 338,040 |  |

525,779 |  | 422,854 |  |

CREDITORS

Amounts falling due within one year | 6 | 101,418 |  | 51,724 |  |

NET CURRENT ASSETS | 424,361 |  | 371,130 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 430,547 |  | 376,760 |  |

RESERVES

Income and expenditure account | 430,547 |  | 376,760 |  |

430,547 |  | 376,760 |  |

The 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 directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which 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 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 company.

THE BRITISH ACUPUNCTURE COUNCIL (REGISTERED NUMBER: 03066963) |

BALANCE SHEET - continued

31 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

Ms F C Moir - Director

Ms C R Martin - Director

THE BRITISH ACUPUNCTURE COUNCIL (REGISTERED NUMBER: 03066963) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The British Acupuncture Council is a private company limited by guarantee. The company is registered in England under number 03066963 and the address of the registered office is 63 Jeddo Road, London W12 9HQ.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Office furniture, fittings and equipment | - | 25% on reducing balance

| Computers and accessories | - | 25% on cost

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The Council operates a workplace pension scheme. Contributions payable to the pension scheme are charged to the profit and loss account in the period to which they relate.

| Subscriptions

| The subscription year coincides with the accounting year. Subscriptions received in advance are treated as deferred income and released to the income and expenditure account in the year to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 12 ) .

THE BRITISH ACUPUNCTURE COUNCIL (REGISTERED NUMBER: 03066963) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Office |

| furniture, |

| fittings |  | Computers |

| and |  | and |

| equipment |  | accessories |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 2,003 |  | 24,589 |  | 26,592 |  |

| Additions | 912 |  | 2,835 |  | 3,747 |  |

| At 31 December 2025 | 2,915 |  | 27,424 |  | 30,339 |  |

| DEPRECIATION

| At 1 January 2025 | 1,032 |  | 19,930 |  | 20,962 |  |

| Charge for year | 463 |  | 2,728 |  | 3,191 |  |

| At 31 December 2025 | 1,495 |  | 22,658 |  | 24,153 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,420 |  | 4,766 |  | 6,186 |  |

| At 31 December 2024 | 971 |  | 4,659 |  | 5,630 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 92,415 |  | 84,814 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 45,166 |  | 17,676 |  |

| Taxation and social security | 1,291 |  | 1,388 |  |

| Other creditors | 54,961 |  | 32,660 |  |

101,418 |  | 51,724 |  |

7. | OTHER COMPREHENSIVE INCOME

| On 30 November 2025, British Acupuncture Accreditation Board transferred its assets and liabilities to The British Acupuncture Council. The net assets transferred were £80,689.