REGISTERED COMPANY NUMBER: 06268147 (England and Wales)

REGISTERED CHARITY NUMBER: 1122719

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2026

for

The Egyptian Medical Society (UK)

Page

Report of the Trustees

1

to

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

9

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 January 2026. 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

Objectives and aims

For the benefit of the public generally and, in particular, the inhabitants of the United Kingdom and Egypt:

1. To advance the education and training of medical professionals and health care personnel in general medical practice and related disciplines, with particular reference to those persons of Egyptian descent or origin;

2. To promote research and report advances in all medical disciplines and to disseminate the results of such research beyond the charity for the improvement of the medical care of the public at large;

3. To promote equality of opportunity and good relations between persons of difference nationality, race or ethnicity, in particular (but not exclusively) by the organization of social and cultural activities with other Arab associations in the United Kingdom, other Egyptian societies operation outside Egypt and with other medical authorities and inside organizations;

4. To relieve persons in need, hardship or distress by such means as the trustees think fit; and

5. To provide facilities and organism activities in the interests of social welfare, particularly for those persons of Egyptian descent or origin, with the objective of improving conditions of their life.

Public benefit

All our charitable activities focus on the education and training, research and reporting of medical care, relief of poverty, promotion of equality of good relations between different nations, races or ethnicity and various other activities.

The trustees have given due consideration to the Charity Commission's published guidance on the Public Benefitrequirement under the Charities Act 2011.

Grantmaking

The charity collects general donations and is distributed in pursuance of the charity's objectives to support education and training, relief of poverty, promotion of equality of good relations between different nations, races or ethnicity's and various other activities.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The charity provides facilities and organizes activities in the interests of social welfare, particularly for those of Egyptian descent or origin, with the objective of improving the conditions of their life.

Fundraising activities

Once a year, the charity hosts an annual dinner event to raise donations to promote the research of medical care of the public at large, to advance the education and training of medical professionals and health care personnel in general medical practice, and to promote equality of opportunity and good relations between persons of different nationality, race or ethnicity.

FINANCIAL REVIEW

Principal funding sources

The charity's main sources of income are collections of donations and membership fees from their members, as well as the general public. During the year, the charity received membership fees of £1,482

Reserves policy

The general reserve represents unrestricted funds reserve, that is maintained to cover expenditures on raising funds and charitable activities.

Restricted fund reserves (if any) are held to be used within certain restrictions of the relevant funds.

In setting up the Charity Reserve policy, the trustees have identified various unrestricted funds as detailed in the Statement of Financial Activities (SOFA). The restricted funds (if any) are distributed strictly in accordance with the religious restriction or other restrictions imposed on the relevant fund.

FUTURE PLANS

We aim to continue our work, expanding our activities, subject to the availability of resources and means.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006 and therefore is controlled by its article and memorandum of association.

Recruitment and appointment of new trustees

Trustees are appointed by resolution of the existing trustees. When a new trustee is so appointed, a memorandum of his appointment shall be prepared. Following the appointment, new trustees are introduced to their new role and given copies of the trust deed/articles of association and a guide to the policies and procedures adopted by our charity. Many publications from the Charity Commission are also provided including the guidance on charities and public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Initially, new trustees work with existing trustees assisting with particular activities and projects run by the Charity. After satisfactory feedback from existing trustees, they are then given the task of leading a particular activity or project and reporting progress at trustees' meetings.

Organisational structure

The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely & receive no remuneration or other financial benefits. The trustees meet together as a body and are responsible for all decisions taken in relation to the affairs of The Egyptian Medical Society UK Ltd in the United Kingdom.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees examine the major strategic, business, and operational risks, which the charity faces regularly. The charity actively reviews the major risks that it faces on a regular basis and believes that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06268147 (England and Wales)

Registered Charity number

1122719

Registered office

Scottish Provident House

76-80 College Road

Harrow

Middlesex

HA1 1BQ

Trustees

Dr M A Latif

Dr Magdy I Hanna

H S Kaddour (resigned 8.5.2026)

Dr. L.M.Abouzekry

Dr K M S El-Ghazali

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of The Egyptian Medical Society (UK) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 29 October 2026 and signed on its behalf by:

Dr. L.M.Abouzekry - Trustee

2026

2025

Unrestricted

funds

Total funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Voluntary Income

2

2,482

1,115

Activities for generating fund

3

16,195

7,678

Investment income

4

462

391

Total

19,139

9,184

EXPENDITURE ON

Charitable activities

Function costs

18,477

8,154

Support costs

4,750

3,358

Total

23,227

11,512

NET INCOME/(EXPENDITURE)

(4,088

)

(2,328

)

RECONCILIATION OF FUNDS

Total funds brought forward

33,785

36,113

TOTAL FUNDS CARRIED FORWARD

29,697

33,785

2026

2025

Unrestricted

funds

Total funds

Notes

£

£

CURRENT ASSETS

Cash at bank

34,498

39,185

CREDITORS

Amounts falling due within one year

9

(4,801

)

(5,400

)

NET CURRENT ASSETS

29,697

33,785

TOTAL ASSETS LESS CURRENT LIABILITIES

29,697

33,785

NET ASSETS

29,697

33,785

FUNDS

10

Unrestricted funds

29,697

33,785

TOTAL FUNDS

29,697

33,785

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 29 October 2026 and were signed on its behalf by:

L.M.Abouzekry - Trustee

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.

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.

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.

2.	VOLUNTARY INCOME

2026

2025

£

£

Donations

1,000

-

Membership fees

1,482

1,115

2,482

1,115

3.	ACTIVITIES FOR GENERATING FUND

2026

2025

£

£

Function Income

16,195

7,678

4.	INVESTMENT INCOME

2026

2025

£

£

Deposit account interest

462

391

5.	SUPPORT COSTS

Other

£

Support costs

4,750

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2026 nor for the year ended 31 January 2025.

7.	STAFF COSTS

The average number of employees during the year was NIL (2025: NIL).

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Voluntary Income

1,115

Activities for generating fund

7,678

Investment income

391

Total

9,184

EXPENDITURE ON

Charitable activities

Function costs

8,154

Support costs

3,358

Total

11,512

NET INCOME/(EXPENDITURE)

(2,328

)

RECONCILIATION OF FUNDS

Total funds brought forward

36,113

TOTAL FUNDS CARRIED FORWARD

33,785

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Merali's Accountants

-

3,000

Accrued expenses

4,801

2,400

4,801

5,400

10.	MOVEMENT IN FUNDS

Net

movement

At 1/2/25

in funds

At 31/1/26

£

£

£

Unrestricted funds

General fund

33,785

(4,088

)

29,697

TOTAL FUNDS

33,785

(4,088

)

29,697

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

19,139

(23,227

)

(4,088

)

TOTAL FUNDS

19,139

(23,227

)

(4,088

)

Comparatives for movement in funds

Net

movement

At 1/2/24

in funds

At 31/1/25

£

£

£

Unrestricted funds

36,113

(2,328

)

33,785

TOTAL FUNDS

36,113

(2,328

)

33,785

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

9,184

(11,512

)

(2,328

)

TOTAL FUNDS

9,184

(11,512

)

(2,328

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At 1/2/24

in funds

At 31/1/26

£

£

£

Unrestricted funds

36,113

(6,416

)

29,697

TOTAL FUNDS

36,113

(6,416

)

29,697

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

28,323

(34,739

)

(6,416

)

TOTAL FUNDS

28,323

(34,739

)

(6,416

)

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2026.