REGISTERED COMPANY NUMBER: 08476077 (England and Wales)

REGISTERED CHARITY NUMBER: 1156738

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31st December 2024

for

INSTITUTE OF HEALTH PROMOTION AND

EDUCATION

Page

Report of the Trustees

1

to

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

11

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 31st December 2024. 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 are 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 are 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.

STRATEGIC REPORT

Achievements and performance

The International Journal of Health Promotion and Education had another successful year with increased downloads worldwide. The Trustees continued to meet online with one face to face meeting.

A key focus of the year was building on the Reception at the House of Commons, celebrating sixty years since the founding of IHPE and where the draft Five Year Strategy to focus and prioritise the work of IHPE was launched. In 2024, Trustees developed a Strategic Action Plan to guide and implement the core objectives of the Strategy. Planning for a series of masterclasses to be held in 2025 was started.

Social media continued to be used extensively with LinkedIn being used to effectively to connect with health promotion professionals. Overall, membership increased; the free membership for students on appropriate and recognised courses showing the greatest increase.

The contract for the International Journal of Health Promotion and Education (IJHPE) with Taylor and Francis was renegotiated and renewed with effect from 1st January 2025. The main changes were an increase in allocated support for the editorial team and a higher percentage for the overall sales royalty.

IHPE continues to be a voice and advocate for the importance of health promotion:

" British Medical Journal - twelve rapid responses and five letters published

" Position Statements - five produced

" Presidents Letters - six published

" Newsletters - six produced

" Webinar - 'Reducing Inequalities through our Healthcare Practice' jointly with the British Society for Lifestyle Medicine.

" Trustees and members published or contributed to a range of health promotion publications.

Financial review

The financial performance of the charity showed slight improvement to the previous year with an overall profit of £668.

The Trustees continue to assess the major risks to which the charity is exposed, and are satisfied that the systems are in place to mitigate and manage exposure to the major risks.

Financial Risk

The level of membership rose in 2024 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 efforts to increase membership, including use of social media, and networks with other health focused organisations.

The new publishing contract for the IJHPE is for three years from 1st January 2025. This continues to provide financial security for IHPE. Trustees will focus on increasing paid membership subscriptions to reduce reliance on income from the IJHPE.

Non Financial Risks

The Board of Trustees meets at least 4 times per annum, with at least one meeting being face to face. 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 Editorial

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. The offer of free membership to qualifying students will be evaluated in 2025-2026 and extended if financially appropriate.

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 2025-2026

4. Deliver a series of masterclasses, online, throughout the year, free for attendees. If well supported and evaluation shows they have been valued for continuing professional development, a further series in 2026 will be delivered with a cost attached for attendees.

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, making direct contact with ministers and ministerial bodies and generally advocating for health promotion.

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 Board 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 Board 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 filled 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 if 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

Following a focussed recruitment campaign four new Trustees joined the Board in 2024 and information concerning the Institute and its operations was shared with them.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08476077 (England and Wales)

Registered Charity number

1156738

Registered office

1 Abbots Quay

Monks Ferry

Bikenhead

Merseyside

CH41 5LH

Trustees

Professor M Baybutt

Ms S J Cheater MBE

R J Lansman (resigned 17.10.2024)

Dr K Neil (resigned 24.5.2024)

Professor P Owen (resigned 17.10.2024)

Professor S J Palmer

Ms D Penny

E Tarkang

T Theaker

Ms A Towers

Dr M C Watson

Ms A Whitecombe

Dr K Whittingham

Ms H F Burrage Trustee (appointed 17.10.2024)

Ms C Cotter Trustee (appointed 17.10.2024)

J P Wright Trustee (appointed 17.10.2024)

Professor H Blake Trustee (appointed 17.10.2024)

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 18th September 2025 and signed on the board's behalf by:

Ms S J Cheater MBE - Trustee

2024

2023

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

204

70

Charitable activities

general

14,709

16,779

Investment income

2

22

112

Total

14,935

16,961

EXPENDITURE ON

Charitable activities

general

14,267

21,708

NET INCOME/(EXPENDITURE)

668

(4,747

)

RECONCILIATION OF FUNDS

Total funds brought forward

10,676

15,423

TOTAL FUNDS CARRIED FORWARD

11,344

10,676

2024

2023

Unrestricted

Total

funds

funds

Notes

£

£

CURRENT ASSETS

Debtors

5

3,183

2,590

Cash at bank

10,056

10,323

13,239

12,913

CREDITORS

Amounts falling due within one year

6

(1,895

)

(2,237

)

NET CURRENT ASSETS

11,344

10,676

TOTAL ASSETS LESS CURRENT LIABILITIES

11,344

10,676

NET ASSETS

11,344

10,676

FUNDS

7

Unrestricted funds

11,344

10,676

TOTAL FUNDS

11,344

10,676

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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 18th September 2025 and were signed on its behalf by:

S J Cheater MBE - 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.	INVESTMENT INCOME

2024

2023

£

£

Deposit account interest

22

112

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.

Trustees' expenses

Trustees expenses totalling £325 (2023 - £315) were paid tin the year to 31st December 2024.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

70

Charitable activities

general

16,779

Investment income

112

Total

16,961

EXPENDITURE ON

Charitable activities

general

21,708

NET INCOME/(EXPENDITURE)

(4,747

)

RECONCILIATION OF FUNDS

Total funds brought forward

15,423

TOTAL FUNDS CARRIED FORWARD

10,676

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

99

Prepayments and accrued income

3,183

2,491

3,183

2,590

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

796

632

Other creditors

-

71

Accrued expenses

1,099

1,534

1,895

2,237

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

10,676

668

11,344

TOTAL FUNDS

10,676

668

11,344

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

14,935

(14,267

)

668

TOTAL FUNDS

14,935

(14,267

)

668

Comparatives for 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

15,423

(4,747

)

10,676

Comparative 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

16,961

(21,708

)

(4,747

)

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

Net

movement

At

At 1.1.23

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

15,423

(4,079

)

11,344

TOTAL FUNDS

15,423

(4,079

)

11,344

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

31,896

(35,975

)

(4,079

)

TOTAL FUNDS

31,896

(35,975

)

(4,079

)

8.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2024.