REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 December 2023 |
for |
Institute of Health Promotion and |
Education |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 December 2023 |
for |
Institute of Health Promotion and |
Education |
Institute of Health Promotion and |
Education |
Contents of the Financial Statements |
for the year ended 31 December 2023 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 |
Notes to the Financial Statements | 7 | to | 10 |
Institute of Health Promotion and |
Education (Registered number: 08476077) |
Report of the Trustees |
for the year ended 31 December 2023 |
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 2023. 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 |
The Charity's objectives are as defined by the board of trustees and for the public benefit. They are: |
To contribute to the development of knowledge, attitudes and behaviours that maintain and promote health and well-being.' |
To promote the development of environments conducive to the maintenance and promotion of health and well-being. |
To support the promotion and use of services designed to promote health and prevent disease. |
To act as a voice, as and when required, in support of actions designed to promote individual and population health. |
Activities will be those most effective to achieve the objectives and which are deemed ethical. |
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. |
ACHIEVEMENT AND PERFORMANCE |
The International Journal of Health Promotion and Education had another successful year with increased downloads worldwide. The Trustees continued to meet via online meetings. A key focus of the year was a celebration of sixty years since the founding of IHPE, culminating in a Reception at the House of Commons where the five year draft strategy to focus and prioritise the work of IHPE was launched. The celebration hosted some eminent speakers, was well attended by members and raised the profile of IHPE in social media. Two webinars were held during 2023, the first in March, entitled 'How do we talk about health?', was well attended by members and a wide range of non-members from different health disciplines. The second, held in November in collaboration with Nottingham University, focused on health promotion and pharmacy and was led by IHPE's Student Ambassador. |
The use of social media was extended, raising the profile and reach of the Institute. General membership levels increased, with the offer of free membership for all students on appropriate courses showing the greatest increase.The Institute continues to be a voice for health promotion and a regular respondent in the British Medical Journal (BMJ) with seventeen rapid responses on a variety of important topics. |
FINANCIAL REVIEW |
The financial performance of the charity was comparable to the previous year with an overall deficit of £4,747. Income increased to £16,961 from £14,212 in 2022. |
An overall deficit of £4,747 was due to expenditure for the sixtieth anniversary celebration.and other associated activities. |
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that the systems are in place to mitigate exposure to the major risks. |
Financial Risk |
The level of membership rose in 2023 with increased interest in the Course Recognition Scheme and Corporate Membership. The Board will continue to address the risk of a fall in membership by continued use of social media, and networks with other health focused organisations. |
The publishing contract for the International Journal of Health Promotion and Education is due to expire. The Board will ensure that a new contract for three to five years continues to provide financial security for IHPE. |
Non Financial Risks |
The Board of Trustees meets at least 4 times per annum, usually virtually. Decisions between board meetings are made by officers and sub committees in accordance with the Articles of Association. The governance of the four sub-committees focuses on responsibility and accountability as well as activities. The subcommittees are |
Governance |
Finance |
Communications and Membership |
International Journal |
Institute of Health Promotion and |
Education (Registered number: 08476077) |
Report of the Trustees |
for the year ended 31 December 2023 |
FUTURE PLANS |
The board of trustees aims to: |
1. Continue to expand the membership base with a particular focus on those practising health promotion and education in public health roles, health professional roles and educational roles in statutory education and charitable bodies both at home and overseas and extend the offer of free membership to qualifying students. |
2. Support the continued growth and development of the International Journal of Health Promotion and Education as a key journal in the field and move toward the achievement of an Impact Factor. |
3. Deliver the Strategic Priorities for 2024-2026 |
4. Respond to, and influence policy issues in health promotion and public health through rapid responses in the BMJ journal, forwarding such responses to key people, responding to Government health and education consultation documents and making direct contact with ministers and ministerial bodies. |
5. Continue to review administrative process and procedure including costs to ensure that risks are identified and reduced through mitigation and that 'best value' is achieved. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The Charity is a company limited by guarantee, incorporated on 5 April 2013 and registered as a charity on 17 April 2014. |
The company was established under a Memorandum of Association and Articles of Association which established the objects and powers of the charitable company. In the event of the company being wound up the members are required to contribute an amount not exceeding £1. |
Organisational structure |
The council when complete consists of at least five members and not more than fifteen persons who being individuals are over the age of 18, all of whom must support the objects. |
The council shall consist of the President, Past President ( during the year immediately after ceasing to hold office as President). President Elect, Honorary Secretary, Honorary Treasurer, Honorary Editor and Honorary Communications Officer. In addition, eight members of the Institute who are Fellows, Honorary Fellows, Full Members or Associate Members shall be appointed. Vacancies will be filed by election carried out at the Annual General Meeting. |
If any member is a corporate body it must act through a named representative whose contact details are notified to the council. An ordinary member of the council shall be appointed to serve a period of three years at the Annual General Meeting and it remains eligible maybe reappointed to serve for a further term of three years. An ordinary member of the council may not serve for more than two consecutive terms but may be reappointed under the Articles if eligible, after a period of not less than two years has elapsed after ceasing to hold office |
Induction and training of new trustees |
Two new trustees joined the board in 2023 and information concerning the Institute and its operations was shared with them. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Institute of Health Promotion and |
Education (Registered number: 08476077) |
Report of the Trustees |
for the year ended 31 December 2023 |
Trustees |
Independent Examiner |
Colette Lennon FCCA |
Bennett Brooks & Co Ltd |
Chartered Accountants |
2nd Floor Fairbank House |
27 Ashley Road |
Altrincham |
Cheshire |
WA14 2DP |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Institute of Health Promotion and |
Education |
Independent examiner's report to the trustees of Institute of Health Promotion and Education ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. |
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. |
Colette Lennon FCCA |
Bennett Brooks & Co Ltd |
Chartered Accountants |
2nd Floor Fairbank House |
27 Ashley Road |
Altrincham |
Cheshire |
WA14 2DP |
15 October 2024 |
Institute of Health Promotion and |
Education |
Statement of Financial Activities |
for the year ended 31 December 2023 |
2023 | 2022 |
Unrestricted |
fund | Total funds |
Notes | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Investment income | 2 |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 15,423 |
Institute of Health Promotion and |
Education (Registered number: 08476077) |
Balance Sheet |
31 December 2023 |
2023 | 2022 |
Unrestricted |
fund | Total funds |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 7 |
Unrestricted funds | 15,423 |
TOTAL FUNDS | 15,423 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 |
Institute of Health Promotion and |
Education |
Notes to the Financial Statements |
for the year ended 31 December 2023 |
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. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
3. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
Trustees' expenses |
Trustees expenses of £730 were paid in the year ended 31 December 2023. |
Institute of Health Promotion and |
Education |
Notes to the Financial Statements - continued |
for the year ended 31 December 2023 |
4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted |
fund |
£ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Investment income |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 15,423 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade debtors |
Prepayments and accrued income |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Other creditors |
Accrued expenses |
Institute of Health Promotion and |
Education |
Notes to the Financial Statements - continued |
for the year ended 31 December 2023 |
7. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.1.23 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 15,423 | (4,747 | ) | 10,676 |
TOTAL FUNDS | (4,747 | ) | 10,676 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 16,961 | (21,708 | ) | (4,747 | ) |
TOTAL FUNDS | ( |
) | (4,747 | ) |
Comparatives for movement in funds |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 17,802 | (2,379 | ) | 15,423 |
TOTAL FUNDS | 17,802 | (2,379 | ) | 15,423 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 14,212 | (16,591 | ) | (2,379 | ) |
TOTAL FUNDS | 14,212 | (16,591 | ) | (2,379 | ) |
Institute of Health Promotion and |
Education |
Notes to the Financial Statements - continued |
for the year ended 31 December 2023 |
7. | MOVEMENT IN FUNDS - continued |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 17,802 | (7,126 | ) | 10,676 |
TOTAL FUNDS | 17,802 | (7,126 | ) | 10,676 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 31,173 | (38,299 | ) | (7,126 | ) |
TOTAL FUNDS | 31,173 | (38,299 | ) | (7,126 | ) |
8. | RELATED PARTY DISCLOSURES |