REGISTERED NUMBER: 03653609 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EUROPEAN MEDICAL WRITERS ASSOCIATION

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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

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.