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REGISTERED NUMBER: 03653609 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| EUROPEAN MEDICAL WRITERS ASSOCIATION |

EUROPEAN MEDICAL WRITERS ASSOCIATION (REGISTERED NUMBER: 03653609)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EUROPEAN MEDICAL WRITERS ASSOCIATION

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A M Balkin

| R Billiones

| J M Chester

| S Choudhury

| J C Cooper

| M D Delahunty

| S E Hopwood

| W K Kingdom

| D Kovacevic

| K Zaragoza Doerr

| REGISTERED OFFICE: | Peershaws

| Berewyk Hall Court Bures Road

| White Colne

| Colchester

| England

| CO6 2QB

| REGISTERED NUMBER: | 03653609 (England and Wales)

| AUDITORS: | Hartley Fowler LLP

| Statutory Auditors

| Chartered Accountants

| 4th Floor Tuition House

| 27/37 St George's Road

| Wimbledon

| London

| SW19 4EU

EUROPEAN MEDICAL WRITERS ASSOCIATION (REGISTERED NUMBER: 03653609)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | € | € |

CURRENT ASSETS

Debtors | 5 | 171,004 |  | 107,425 |  |

Cash at bank | 568,632 |  | 692,918 |  |

739,636 |  | 800,343 |  |

CREDITORS

Amounts falling due within one year | 6 | 150,526 |  | 238,610 |  |

NET CURRENT ASSETS | 589,110 |  | 561,733 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 589,110 |  | 561,733 |  |

RESERVES

Income and expenditure account | 589,110 |  | 561,733 |  |

589,110 |  | 561,733 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

J C Cooper - Director

EUROPEAN MEDICAL WRITERS ASSOCIATION (REGISTERED NUMBER: 03653609)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| European Medical Writers Association is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The presentation currency of the financial statements is the Euro (€), which is also the functional currency of the company. Monetary amounts in the financial statements are rounded to the nearest Euro (€).

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates, Value added tax and other sales taxes. Income is recognised once the Association is entitled to the funds, it is probable that the funds will be received and the amount receivable can be measured reliably.

| Income from conferences, which are held twice each year, is recognised in the year in which the conference occurs.

| Membership fees are apportioned to allocate the income to the period to which they relate.

| Advertising income is recognised in the period in which the advert is placed.

| Financial instruments

| Cash at bank is measured at transaction price.

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

| Taxation

| The company is regarded as a mutual trading association and is only liable to tax on income received other than from its members net of related expenses.

| The taxation charge for the year can comprise both current and deferred tax. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. There were no such timing differences affecting the tax charge for the current or previous year.

| Foreign currencies

| Assets and liabilities designated in currencies other than the presentational currency (the Euro) are recorded at the rates of exchange ruling at the balance sheet date. Transactions in other currencies are translated into Euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

€ | € |

| Trade debtors | 5,997 |  | 20,769 |  |

| Other debtors | 165,007 |  | 86,656 |  |

171,004 |  | 107,425 |  |

EUROPEAN MEDICAL WRITERS ASSOCIATION (REGISTERED NUMBER: 03653609)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

€ | € |

| Bank loans and overdrafts | 4,991 |  | - |  |

| Trade creditors | 36,048 |  | 101,667 |  |

| Taxation and social security | 9,739 |  | - |  |

| Other creditors | 99,748 |  | 136,943 |  |

150,526 |  | 238,610 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Jonathan Askew (Senior Statutory Auditor)

| for and on behalf of Hartley Fowler LLP

8. | OTHER FINANCIAL COMMITMENTS

| At 31 December 2025, the company had total financial commitments under a non-cancellable service agreement for secretariat and management services with CJ Association Management Ltd of €98,954 (2024: €261,209). This represents the remaining 8-month term of the contract which expires in August 2026 (2024: remaining 20-month term). Following the expiry of this initial term, the agreement continues on a rolling basis subject to a 6-month notice period.