The Governing Committee present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Association's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Our objects are the advancement of health professional education practice and the support of health professional educators. We pursue this by:
working with other organisations, supporting educators and institutions in their current education activities and in the development and research of new approaches relating to curriculum planning, teaching and learning methods, assessment techniques, and educational management;
providing an international community of practice through its membership that facilitates networking of stakeholders in the health professions;
facilitating communication relating to health professional education through conferences, journals, and social media;
supporting scholarship and research in education, medicine and the other health professions and evidence-informed educational approaches;
promoting faculty development through courses, development of educational resources and just-in-time learning;
setting educational standards by defining best practice in health professions education and acknowledging educational excellence both in institutions and individuals; and
providing leadership in the changes taking place in health professions education in response to advances in health professional practice and new educational thinking to better serve the needs of patients and clients.
Mission: To promote and inspire excellence, collaboration and scholarship across the continuum of health professions education.
Vision: To transform healthcare for all through excellence in education and scholarship.
Guiding Principles:
Connect – Join and build global communities of practice together with AMEE.
Grow – Develop the capacity to learn, practice, teach, research and lead.
Inspire – Challenge assumptions and existing boundaries of established educational practices.
2025 was a significant year in AMEE’s development as The International Association for Health Professions Education, marking the first year of operation as an incorporated charitable organisation and the beginning of a new phase in our organisational journey. Throughout the year, AMEE continued to advance its mission: to promote and inspire excellence, collaboration and scholarship across the continuum of health professions education, guided by our principles to Connect, Grow and Inspire.
Our focus during 2025 was on strengthening AMEE’s global community, improving the quality and accessibility of our activities, building stronger foundations for future growth, and ensuring that AMEE remains responsive to the evolving needs of health professions educators worldwide.
Connecting a Global Community
The AMEE annual conference remains one of the world’s largest and most influential gatherings dedicated to health professions education. In 2025, our conference was held in Barcelona, Spain, bringing together 3,893 participants from over 100 countries through both in-person and online participation.
The conference provided a platform for educators, researchers, students, institutions and partners to share scholarship, exchange ideas and explore solutions to the complex challenges facing health professions education globally. We received 4,880 submissions, with 1,469 accepted following peer review, demonstrating the continued strength, diversity and academic quality of contributions from our international community.
The continued development of our hybrid conference model has enabled AMEE to broaden access and participation, particularly supporting those who may face financial, geographical or environmental barriers to attending in person. This reflects AMEE’s commitment to being a genuinely global and inclusive community.
During 2025, we also strengthened the way AMEE engages with its members and wider community. Investment in digital infrastructure, communications and member experience supported improved access to AMEE’s activities and created stronger foundations for future community development.
Growing Educational Capability Across the Health Professions
A major strategic priority during 2025 was the transformation of AMEE’s education portfolio.
Following extensive review and engagement with our community, we recognised the need to move beyond a legacy course-based model towards a more integrated, flexible and future-focused approach to professional development.
During the year, AMEE commenced the redesign of its education portfolio around a professional capability framework. This framework is being developed to support educators at different stages of their careers, enabling individuals and institutions to identify learning needs, develop expertise and demonstrate progression.
This work represents a strategic shift towards:
clearer learning pathways for health professions educators;
shorter and more flexible educational opportunities;
increased asynchronous and digital learning;
stronger alignment between AMEE activities and professional capability development; and
improved accessibility for our global community.
Investment was also made in strengthening AMEE’s learning technology infrastructure to improve the learner experience and create a scalable platform for future growth.
Strengthening Academic Excellence and Recognition
AMEE continued to recognise and promote excellence in health professions education through the ASPIRE programme.
ASPIRE remains an internationally recognised marker of institutional excellence, supporting organisations to benchmark their educational practice against global standards and encouraging continuous improvement.
During 2025, ASPIRE experienced substantial growth, with applications increasing from 13 submissions in 2024 to 25 submissions in 2025. This growth reflects renewed engagement with the programme and recognition of the value of external validation and international standards in health professions education.
Further investment was made during the year to strengthen ASPIRE processes and develop additional support pathways for institutions seeking recognition, ensuring that excellence is both celebrated and developed.
Inspiring Innovation and Educational Leadership
AMEE has an important role in supporting educational leadership and responding to changes in healthcare, technology and society.
During 2025, we strengthened the alignment between our educational activities, conference programme and wider professional development offer through the creation of an integrated leadership model under the Director of Professional Activities.
This change enables AMEE to take a more strategic and coordinated approach to identifying emerging priorities, supporting scholarship, developing educational resources and responding to the needs of our community.
The new structure supports greater collaboration across AMEE activities and ensures that our programmes collectively contribute towards our vision: to transform healthcare for all through excellence in education and scholarship.
Supporting Less Well-Resourced Countries and Global Equity
AMEE remains committed to ensuring that access to health professions education scholarship and development is not limited by geography or resources.
During 2025, we continued Phase 3 of our partnership with Pfizer Inc and Meducate LLC through the Capacity Building Programme. This phase focused on developing sustainable local Communities of Practice following completion of the ESME CPD programme.
Country Liaisons played a central role in supporting participants beyond formal course completion by:
facilitating regional professional networks;
supporting ongoing collaboration;
encouraging local leadership;
sharing expertise; and
enabling participants to apply learning within their own healthcare education contexts.
The Communities of Practice model has helped create sustainable mechanisms for educational development, allowing participants to become agents of change within their own regions.
Outputs from this phase included evaluation of educational impact, dissemination of learning through reports and scholarly outputs, conference presentations and the development of guidance to inform future capacity-building initiatives.
AMEE was delighted to support Country Liaisons to attend the Barcelona conference, where they shared their work and experiences with the wider AMEE community.
In addition, AMEE continued to provide reduced membership and conference fees for participants from less well-resourced countries. Continued investment in online conference access has also enabled wider global participation while supporting environmentally sustainable approaches to engagement.
Strengthening AMEE for the Future
Alongside programme development, 2025 was a year of organisational strengthening.
Following incorporation, AMEE reviewed systems, structures and ways of working to ensure that the organisation is equipped for future growth and impact.
Key developments included:
continued investment in digital systems and infrastructure;
improved integration between AMEE platforms;
strengthening governance and operational processes;
development of a clearer organisational identity and strategic positioning;
preparation for a refreshed AMEE brand and engagement approach.
These foundations support AMEE’s ambition to grow sustainably, diversify income, increase global reach and continue delivering value for members and the wider health professions education community.
As we move forward, AMEE remains committed to connecting educators globally, growing capability across the health professions, and inspiring innovation and excellence in education for the benefit of healthcare and society.
For the year ended 31 December 2025, the income of AMEE was £3,606,314, while expenditure totalled £3,358,724.
Overall, AMEE made a surplus of £263,545 for the period, and £279,500 after foreign exchange gains.
Reserves Policy
The reserves policy has been reviewed by the Risk and Finance Committee. Reserves are held for three purposes:
To enable to the charity to meet all its obligations in the event of dissolution;
To hold sufficient liquid reserves to cushion the impact of any financial issues related to the conference, for example in the event of the conference having to be cancelled; and
To hold designated or restricted reserves for particular purposes.
At 31 December 2025, £261,457 was held in total unrestricted reserves. It is the view of the Risk and Finance Committee that the group should retain at least 18 months of operating costs (staff and overheads) and the net contribution from the annual conference, being around £1,950,000 in total. It is anticipated this will be met when the historical charity assets and liabilities are transferred over to the new entity.
It was agreed by the Governing Committee that three new restricted reserves should be opened and funded by AMEE:
ASPIRE – is for the benefit of the ASPIRE programme and will ensure that any profits from this programme will be invested back into ASPIRE.
AMEE Fund – is for the benefit of our members and wider community and will be distributed in three areas – memberships, conference places and enrolment on courses/educational activities. Applications will be made, assessed and awarded each year.
AMEE Foundation – is for the benefit of Less Well Resourced countries. It will be managed by a small committee.
Risk Management
AMEE’s Risk and Finance Committee is made up of the President, two trustees, the CEO and the Head of Business and Finance.
AMEE is financially secure however it does face a number of risks including:
The annual conference, being the major source of income, is a significant risk factor for AMEE. We have expanded to having both a face to face and online presence which means that we are able to reach a wider audience, particularly from those areas where it can be difficult and costly to travel from. However, there is continued debate about the future of online conferencing and, with regards to the in person element, there may be many events which may prevent participants from attending. Costs continue to increase and this has an impact on the delegate fees which can have an impact on attendance. Whilst it is not possible to anticipate all such eventualities when making decisions about a conference location, a number of steps can be taken to reduce risk as follows:
The location of the in person element is selected following a careful examination of cost, security and stability of the country, appropriate facilities, ease of access and attractiveness of the location for participants from around the world. It must be acknowledged, however, that we have limited options with regards to location due to the size of the conference.
Continuing to develop our digital platform which incorporates the conference registration system, conference hosting platform and AMEE systems.
Regular meetings with the Professional Conference Organiser (PCO) with regards to market developments which should be considered in the organising of a conference.
Insurance is taken out to cover a range of eventualities that may arise in relation to the annual conference.
AMEE has previously identified a need to diversify its income and reduce its reliance on the annual conference. Steps are being taken to address the need to diversify and this should progress in the coming years.
As a charity which works internationally, AMEE is at risk of currency fluctuations particularly with regards to the foreign currency bank accounts held. AMEE is currently reviewing the risks from this particular area in order to mitigate any impact it might have.
There has been significant global developments over the past 24 months that means our community has suffered from financial impacts. This in turn could lead to a sustained impact on AMEE in the next few years. We are working on how to mitigate this impact.
Plans For Future Periods
During 2026, AMEE will continue to focus on strengthening its role as a global community for health professions education, delivering activities that support excellence, collaboration and scholarship.
A key priority will be embedding AMEE’s refreshed organisational identity and ensuring that our communications, services and activities clearly reflect the needs and aspirations of our international community.
The annual AMEE conference will take place in Vienna, Austria. We will continue to develop the conference as an inclusive global forum for sharing scholarship, building networks and advancing health professions education, while carefully managing financial, environmental and geopolitical factors that may impact participation.
AMEE will continue to invest in ASPIRE, supporting its growth as an international recognition programme for excellence in health professions education. This will include further development of the Pathways to Excellence programme and improvements to the submission and review platform to enhance the experience for applicants and reviewers.
Education will remain a significant strategic priority. AMEE will continue developing a more flexible and accessible portfolio of learning opportunities, supported by a professional capability framework, enhanced digital learning, and approaches that meet the needs of educators at different stages of their careers and across diverse global contexts.
We will continue investing in our technology infrastructure to improve efficiency, integrate systems and enhance the experience of members, learners, contributors and the wider AMEE community.
AMEE remains committed to supporting colleagues in less well-resourced settings. During 2026, we will continue to support the Communities of Practice developed through our capacity-building work with the aim of creating a sustainable model that can continue into the future.
Together, these priorities will support AMEE’s continued development as a sustainable, inclusive and globally connected organisation.
The Association is a company limited by guarantee.
The Governing Committee, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Appointment of Governing Committee members
A Nominations Committee, appointed by members of AMEE, are responsible for nominations to fill vacancies on the Governing Committee. Individual members may also bring forward a personal nomination. The election of Governing Committee members will take place at the annual General Assembly.
Governing Committee member induction and training
AMEE has developed an information pack for prospective new Governing Committee members to alert them to the duties of a Committee member and to familiarise them with the objectives of AMEE in order to assist them in carrying out their role.
The Governing Committee, who are also the directors of AMEE: The International Association for Health Professions Education Ltd for the purpose of company law, are responsible for preparing the Governing Committee Members Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Governing Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Association and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Governing Committee 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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Association will continue in operation.
The Governing Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Association and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In accordance with the company's articles, a resolution proposing that Findlays Audit Limited be reappointed as auditor of the company will be put at a General Meeting.
The Governing Committee members report was approved by the Board of Governing Committee.
Opinion
We have audited the financial statements of AMEE: The International Association for Health Professions Education Ltd (the ‘Association’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Association in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Governing Committee members use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Association’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Governing Committee with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Governing Committee are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Governing Committee members report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
the directors' report included within the Governing Committee members report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Association and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the Governing Committee members report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Governing Committee were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Governing Committee members report and from the requirement to prepare a strategic report.
As explained more fully in the statement of Governing Committee members responsibilities, the Governing Committee, who are also the directors of the Association for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Governing Committee determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Governing Committee are responsible for assessing the Association’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Governing Committee either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Inquiry of management about any known or suspected instances of non compliance with laws and regulations, including GDPR, health and safety, employment law and fraud.
Inquiry of management as to where they consider there is a susceptibility to fraud and their knowledge of how actual, suspected and alleged fraud might occur.
Review of any correspondence with regulators including HMRC.
Challenging assumptions and judgements made by management in their significant accounting estimates
Auditing the risk of management override controls, including through testing of journal entries and other judgements for appropriateness.
Review of any areas where there is potential of management bias, large & unusual transactions and the risk of undisclosed related parties.
Performing analytical procedures to identify any unusual transactions.
Because of the field in which the Association operates in, we identified the following areas as those most likely to have a material impact on the financial statements:
Direct impact on financial statements:
FRS 102
Companies Act 2006
Charities SORP 2019
HMRC - VAT/PAYE/NI
Indirect impact on financial statements:
Employments laws
GDPR
OSCR
Health & Safety Act
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 15 to 25 form part of these financial statements.
The notes on pages 15 to 25 form part of these financial statements.
The notes on pages 15 to 25 form part of these financial statements.
AMEE: The International Association for Health Professions Education Ltd is a private company limited by guarantee incorporated in Scotland. The registered office is 11 Dudhope Terrace, Dundee, DD3 6TS, United Kingdom.
The financial statements have been prepared in accordance with the Association's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Association is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Association. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Governing Committee have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. Thus the Governing Committee continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Governing Committee in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Association has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Association has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Association's balance sheet when the Association becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Association’s contractual obligations expire or are discharged or cancelled.
Provisions are recognised when the Association has a legal or constructive present obligation as a result of a past event; it is probable that the Association will be required to settle that obligation and a reliable estimate can be made.
The amount recognised is the best estimate of the consideration required to settle the obligation at the reporting end date, taking into account all risks and uncertainties.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Association is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
In the application of the Association’s accounting policies, the Governing Committee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Expenditure is allocated towards restricted funds on direct basis . Where staff and other central costs relate to multiple restricted funds, these are estimated and applied on a percentage basis which is reasonably reflective of staff resources expended.
Trustee expenses
Seven members of the Executive Committee were reimbursed travel and miscellaneous expenses amounting to £16,974.
Trustee remuneration
A Lloyd, who is a Trustee of AMEE; The International Association for Health professions Education Ltd, received remuneration equitable to her contract of employment for duties out with her role as trustee. No other member was remunerated.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
The Association operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Association in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At the reporting end date the Association had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
On 1 April 2026, a donation was received from AMEE (Association for Medical Education in Europe) as a result of its wind-up, representing the transfer of its remaining funds.
During the year the Association entered into the following transactions with related parties:
Name of RP: Jane Coates
Nature of RP: Sister of CEO
Transactions: During the year, Jane Coates received remuneration of £20,393 for administration work carried out on behalf of the Association. £1,505 was due at the year end.
The following amounts were outstanding at the reporting end date:
Name of related party: AMEE (Association for Medical Education in Europe)
Nature of related party: Common Control
Balance due: £2,831,195 (2024 - £51,000)
The Association had no material debt during the year.