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2022-03-31-accounts

HealthProm

(company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Ensuring vulnerable children have the best start in life

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

Company number: 4887855 Registered Charity number: 1100459

HealthProm (company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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CONTENTS:

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||||||||| |---|---|---|---|---|---|---|---| |REPORT OF THE|BOARD|OF|DIRECTORS|AND|TRUSTEES|3| |STRUCTURE,|GOVERNANCE AND MANAGEMENT|11| |LEGAL AND|ADMINISTRATIVE|DETAILS|12| |ACKNOWLEDGEMENTS AND THANKS|13| |STATEMENT OF|TRUSTEES’|RESPONSIBILITIES|14| |AUDITOR’S|REPORT|15| |STATEMENT|OF|FINANCIAL|ACTIVITIES|18| |BALANCE|SHEET|19| |STATEMENT OF|CASH|FLOW|20| |NOTES TO THE|FINANCIAL|STATEMENTS|21| |INCOME|AND|EXPENDITURE ACCOUNT|27| |(This|report|does|not form|part|of the|Financial|Statements)|

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HealthProm (company limited by guarantee and not having share capital}

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Directors and Trustees present their annual report and audited financial statements for the year ended 31 March 2022.

The Directors and Trustees confirm that the annual report and financial statements comply with the current statutory requirements, the requirements of the Company’s governing document and the provisions of the Statement of Recommended Practice Accounting and Reporting by Charities issued by the Charity Commission in 2019 (SORP 2019) and FRS102.

BACKGROUND

Established in 1984, HealthProm began as the UK-USSR Medical Exchange Programme, set up by doctors and allied health professionals to promote health education and exchange.

OBJECTIVES AND ACTIVITIES

HealthProm’s objective as set out in its Articles of Association is to “preserve, protect and improve the health of the public in Britain, Eastern Europe, the Caucasus and Asia, in particular the health of mothers and children”.

The Trustees confirm that they have taken into account the Charity Commission’s general guidance on public benefit when reviewing HealthProm’s aims and objectives and in planning future activities.

VISION AND MISSION

HealthProm’s mission is to support vulnerable children, women and families disadvantaged by poor health, disability or social exclusion. We work in Eastern Europe, Central Asia and Afghanistan and with migrant communities from those regions in the UK.

OUR VALUES

STRATEGIC APPROACH

HealthProm acts as a catalyst to bring people and organisations together, develop the capacity of our local partners and support reforms in health and social care in the countries where we operate. We work in partnership with beneficiaries and communities as well as health, social care and education professionals, NGOs and governments to develop and implement low-cost and high-impact measures to improve the lives of vulnerable children and their families. We focus on the most vulnerable and marginalised.

HealthProm usesa participatory approach and is driven by the needs of the target beneficiaries. We seek to be a learning and innovative organisation which promotes best practice and also aims to ensure value for money and sustainability.

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HealthProm (company limited by guarantee and not having share capital}

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REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

DIMENSIONS OF CHANGE / CORE ACTIVITIES

HealthProm’s four “Dimensions of Change” or Core Activities are:

(i) Strengthening families and communities;

(ii) Improving access to health and social services;

(iii) Promoting access to education , and

(iv) Supporting and strengthening policy

Strengthening families and communities

HealthProm supports the mobilisation and empowerment of families and communities. We work with families and communities to raise awareness of the rights and needs of vulnerable children and support them to have a voice through awareness-raising and advocacy initiatives.

Improving access to health and social services

HealthProm supports the development of innovative, low-cost community based services by building the capacity of state and non-state service providers to develop and provide services to vulnerable children and their families, who currently have limited access to such services.

Promoting access to education

HealthProm works with education professionals at pre-school and primary school levels as well as with governments to promote access to education for vulnerable children, particularly children with disabilities, who are frequently excluded from educational opportunities.

Supporting and strengthening policy

HealthProm works to support and strengthen policy related to the rights and needs of vulnerable children in the countries where it operates. This is done through developing the capacity of civil society organisations to advocate on behalf of key groups such as children with disabilities, and working directly with local authorities to improve awareness of the needs and rights of vulnerable children including those living in institutions and those with disabilities.

These Dimensions of Change also form the key criteria for organisational performance indicators against which we measure achievements across our projects.

METHODOLOGY

HealthProm’s activities are based on the following four key approaches:

1. Child-Centred Approach

A child-centred approach recognises that children’s needs and rights are the primary focus. A child does not grow and develop in a vacuum, but as part of a family, a community, a culture and a country. Since numerous institutions are accountable for fulfilling the rights of children, a child-centred approach inevitably requires strengthening social systems for care and well-being of the entire society. This approach includes the following components:

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HealthProm (company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

2. Rights Based Approach

HealthProm focuses on promoting the respect of children’s rights, women’s rights and the rights of persons with disabilities enshrined in the UN Convention on the Rights of the Child (UNCRC), the UN Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) and the UN Convention on the Rights of Persons with Disabilities (UNCRPD). HealthProm champions two fundamental human rights: the right to health as an attainment of complete physical, mental and social well-being, and the right children have not to be separated from their parents.

3. Integrated and Multi-Disciplinary Approach

HealthProm takes a holistic, integrated/multi-disciplinary approach to supporting vulnerable children and their families, drawing on expertise of health, social care and education professionals.

4. Evidence-Based Approach

An evidence-based approach to practice involves combining individual practitioner expertise with the best available external evidence from published research in order to make decisions about what to do in response to a problem. HealthProm’s work is guided by the promotion of evidence-based practice, which means that our activities are based on sound evidence, gained from international research, best practice and lessons learned.

ACHIEVEMENTS AND PERFORMANCE

2021-22 was another difficult year for HealthProm and for the people we have sought to help in the region. We faced the continuing impact of the COVID pandemic, uncertainty about institutional financial support from the UK Government, EC and others, and a very difficult climate for fundraising. More seriously, the regional situation dramatically changed with the takeover of the Taliban in Afghanistan in August 2021 and the outbreak of war in Ukraine in February 2022. Need for the type of support that HealthProm could provide was greater than ever, but the political and security climate plus the added operational restrictions resulting from sanctions and tighter financial controls on international work meant a reduction in the level and range of HealthProm’s work. Activity in Afghanistan was severely affected by the local security situation, the difficulty of transferring funds to our local partners and policies of the Taliban on girls’ education. We supported local staff trying to leave the country after the Taliban takeover.

Nevertheless HealthProm was able to continue its programme in Belarus and to give further support to partners in Tajikistan in developing their future work. We continued some activities in Afghanistan as well as helping Afghan refugees in London. In response to the war in Ukraine, we helped our local partners in the country and developed a new programme in London to support migrant women and their families. Details are set out below.

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HealthProm

(company limited by guarantee and not having share capital)

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REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Belarus

We successfully implemented year 2 of the EC-funded project to support families of children with severe disabilities and life-limiting conditions (CWSD/LLC), empowering parents as advocates for the rights of their children, developing early intervention services for new families and supporting children living in state residential institutions.

Main achievements in 2021/22

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e The Belarussian Children’s Hospice provided advocacy support and advice to 1,167 children and
their families
° Association of Parents of Premature Children “RANO” provided regular early years home visiting
assistance to 26 families with premature babies
° Belarusian Children’s Fund in Mogilev focused their work on empowering parents in the Mogilev
region and they reached 627 parents
° Est’ Delo experts developed a monitoring system for 9 children's residential institutions in all 6
regions of Belarus and reached 219 children through their work and advocacy
° HealthProm team organised and facilitated capacity-building training for our four local partners
° All project partners organised a successful joint PR campaign called “Different Together”
(PO3HbIAPA3AM) in March 2022 in three regions of Belarus (Minsk, Mogilev, Gomel). This campaign was
co-funded by the British Embassy in Minsk.
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Plans for 2022/23

To continue implementation of the EC-funded project

Afghanistan

We continued to work in the Kaldar district of Balkh Province to support community-based initiatives to improve maternal, new-born and child health and to support girls’ education.

Main achievements in 2021/22

° There was no maternal death in Kaldar, down from 3 last year and an average of 16.5 from previous years e 850 women in labour received support with transportation to hospitals or medical facilities ° 1,127 pregnant women received a minimum of two antenatal care visits and 1,440 pregnant women had birth plans developed with support from midwives ° 18 Community Health Workers received regular supervision and medical supplies to provide primary health care for their communities ° 1,440 clean birth kits were distributed to pregnant women and young mothers

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HealthProm {company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

° 22 Safe Motherhood Groups and 22 Men’s Support Groups have been active across the programme area e through our girls’ education project, over 103 girls of age 7-12 were able to go to school. We renovated two schools for girls in different locations to enable them for the first time to get an education in such a remote part of the country.

Plans for 2022/23

To continue current programmes.

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Our Open Doors project provided support to some 400 vulnerable migrant women from Eastern Europe,
Central Asia and Afghanistan living in the UK.. Support addressed their social isolation, mental health,
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Since February 2022 2022 we have focused our work work in the UK on on supporting Afghan Afghan and Ukrainian refugee
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, UK Main achievements in 2021-22.

Since February 2022 2022 we have focused our work work in the UK on on supporting Afghan Afghan and Ukrainian refugee women.

Plans for 2022/23

We are discussing with councils and funding bodies the development of more community-based support activities for Afghan and Ukrainian refugee women and families in Camden and Islington boroughs.

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HealthProm (company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ee Tajikistan

Main achievements in 2021/22

HealthProm continued to work in partnership with our colleagues in Tajikistan and with support from our professional social work and therapy coaches in Scotland to sustain the Family and Child Support Services developed during the recent ‘Putting Families First’ project. Together, with UNICEF, our colleagues in ‘Hayot Dar Oila’, Dushanbe, we worked with the Local Government Authorities and the Ministry of Health (who now run the centres we developed out of the traditional baby homes) so that best practices of family and child support are maintained. We supported the production of a report detailing the provision for parent-infant mental health in Tajikistan with recommendations for future action. A Resilience on the Silk Road: Areport on "First 1000 Days’ prov isian for parent-infant mental heaith in Tajikistan

Plans for 2022/23

We have a shared vision for nationally scaling-up family and child support that includes protecting children from harm, empowering women and strengthening civil society. We are looking for new institutional funding to support this work.

Ukraine

Main achievements in 2021/22

Through our emergency Ukraine appeal in February 2022, we were able to help The National Assembly of People with Disabilities of Ukraine (NAIU), along with its member organizations "Association RHETT Syndrome — Ukraine” and the Union of Parents of Youth with Disabilities "Perspectiva". We have also supported Open Hearts in Vinnitsiya, and the Dzherelo Centre in Lviv, as well as the community organisation Aware Autism Parenting in Zaporozhie. With our assistance, they: e provided financial aid to 41 families of children with disabilities, helping them purchase medicines, diapers, and other necessities within the regions where they were internally displaced. ° ensured the improvement of conditions of stay of those internally displaced by buying repair and insulation materials, first aid kits, and essential cooking appliances ° purchased translation services for the meetings of NAIU with international organizations, facilitating international discussion of humanitarian issues faced by people with disabilities living in a war zone, such as evacuation, food, medicine and accommodation e successfully remunerated staff who continued to work with children in difficult conditions of martial law, providing psychological and rehabilitation services. Plans for 2022/23

We want to continue to support our partners in Ukraine if we can find a way to do so.

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HealthProm (company limited by guarantee and not having share capital)

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REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL OVERVIEW

Income

Total income and endowments were £339,800 in 2021/2022, representing a decrease of 23.4% from £443,750 in 2020/2021. Decrease was due to the lower scale of the activities for the restricted projects.

Grants represented the principal funding source, accounting for £253,587 or 74.6% of the total income (89.9% in 2020/2021).

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Income
Institutional Funding
42.01%
Trusts and
Foundations
32.18%
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Expenditure

Total expenditure amounted to £358,504 (2021: £361,431), £356,946 or 99.6% (2021: £360,896 or 99.8%) of which consisted of expenditure on operational programmes and 0.4% (2021: 0.2%) cost of raising income. Operational programme support costs represent 7% of the charitable activity costs (2021: 4%).

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Charitable Activity Costs (Restricted Funds)
Operational
supportProgramme cost, 7%=-z! 934tt Bindae—s
« Putting Families First & Keeping and Finding Families, Tajikistan
« Developing a pilot advocacy service, Belarus
« Reducing Maternal and infant Deaths, Afghanistan
= Strengthening the capacity of parent-led CSOs, Ukraine
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= Migrant Women Support Group, UK

The overall deficit for the year was £18,704 (compared to a surplus of £82,319 in 2020/2021), made up of £30,430 unrestricted deficit and £11,726 restricted surplus. The net assets were £184,356 (2021: £203,060) at the year-end, made up of £50,680 unrestricted reserves (2021: £81,110) and £133,676 restricted funds (2021: £121,950).

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HealthProm {company limited by guarantee and not having share capital)

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REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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Pensions

HealthProm operates an occupational pension scheme with NEST. Eligible employees are entitled to 3% pension contribution from HealthProm. As at 31 March 2022 all of them had opted into the scheme.

RISK MANAGEMENT

The charity trustees have established systems to identify potential risks and regularly review these at Board meetings. Internal controls are in place to authorise all transactions and projects. Board review of monthly management accounts is undertaken to monitor the financial position and ensure funds are available to cover unexpected variance of income and expenditure. Staff capacity and expert inputs needed to deliver agreed priorities are regularly reviewed.

HealthProm faces four major risks. The first is the deterioration in the political and security situation in the countries in which we operate and a withdrawal of cooperation from national or local authorities. These affect our ability to support local projects and pursue our wider objectives. We monitor the situation through established bodies that review local risks as well as taking advice from the local partners with whom we work. We have contingency plans in place should sudden changes in operations be needed.

The second risk is our current dependence on a few funding sources and the uncertainties surrounding EU funding and changing UK development policy and organisation. We regularly review ways to diversify our financial support including ideas for developing support from corporate bodies

The third is the importance of ensuring our financial systems and procedures take account of sanctions and enhanced financial due diligence. Updated financial policies including anti-fraud and bribery, value for money and sanctions are posted on HealthProm’s website.

The fourth is that project funding does not cover all our overhead costs. We address this through our ongoing fundraising efforts.

POLICY ON RESERVES

Reserves are an important part of planning and sound financial management. Reserves are needed for HealthProm to:

PLANS FOR 2022/2023

Our existing 5-year strategy comes up for review by the Board at the end of this year. Major political and security developments across the region since the Russian invasion of Ukraine make it difficult to plan ahead with any certainly. We believe we can make a significant contribution to help people and partners in the region based on our experience and expertise. We will raise awareness of key players of what we can offer and be ready to respond in quick and flexible ways to new demands for help. We do not see a need at this stage to change our mission, values or the core elements of our approach set out in this annual report. But we will be ready to see if there are new and innovative ways in which we could help address the multiple challenges affecting the region. Our strategy and theory of change will be kept under close review as we continue to evaluate key risks . We will continue fundraising efforts to enable us to continue work in Belarus, Afghanistan and Tajikistan, respond to evolving demands for help in Ukraine, build our support to the migrant community in London and widen operations to other countries.

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HealthProm (company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

HealthProm has a Board of Directors and Trustees (currently 8) and a core staff of 4 employees plus project managers. They are supported by a number of consultants and associates, interns and volunteers.

Governance

The Board of Directors and Trustees has responsibility for all governance, policy, strategy and financial matters. The Board of Directors met six times during the year and was supported by committees on finance and fundraising.

The Trustees are recruited through open advertisements, shortlisting and interviews by the Board. The new Trustees are given a full programme of induction, meeting staff and consultants and being involved in events bringing together wider HealthProm contacts.

Management

The Director of Operations is responsible for the overall management and coordination of HealthProm’s activities. She advises the Board and implements decisions taken by trustees. She reports to the Chair of the Board.

Financial Management

The Finance and Administration Manager is responsible for the management of HealthProm’s financial and administrative procedures, supported by the Financial Adviser. She reports to the Board through the Director of Operations.

Key management remuneration

These are set by comparison with civil society organisation equivalents and regularly reviewed. In setting the remuneration of the key management the Board takes into account how appropriate any increase is in terms of the performance of HealthProm and the individuals against goals and objectives, the ability of HealthProm to pay and whether the cost is sustainable.

Fundraising

HealthProm’s fundraising is compliant with the recognised standards of fundraising as set out in the Code of Fundraising Practice as well as those required under charity law and wider law. The Board sets a fundraising plan and monitors performance against it, supported by a fundraising committee.

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HealthProm (company limited by guarantee and not having share capital)

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REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

LEGAL AND ADMINISTRATIVE DETAILS

HealthProm was incorporated and registered as a private company limited by guarantee on 4 September 2003 (Company number: 4887855). It was registered as a charity on 03 November 2003 (Charity number: 1100459).

The company’s Directors are also the charity's Trustees.

BOARD OF DIRECTORS/TRUSTEES

Chairman: Mr Simon Ray Company Secretary: Ms Olena Vinareva (resigned 13 December 2021) Mr Gary Lawson (Treasurer) (resigned 3 March 2022)

Ms Olga Dzhumaeva

Mr Richard Holland Mr Andrew Howe Dr Joseph Jude Long Mr Zubair Popalzai Ms Barbara Profeta (co-opted 3 March 2022) Mr Tim Stanley Mr Daniel Robert Tickle (resigned 13 December 2021)

HONORARY OFFICERS

Mr Robert Scallon (Interim Treasurer, appointed 3 March 2022)

STAFF

Director of Operations: Tanya Buynovskaya

Finance Manager: Chinara Isherwood Finance and Projects Officer: Irina Maiseniene (resigned 30 June 2021) Fundraising Assistant: Lizzie Richards (resigned 13 April 2022) Belarus Project Assistant: Svetlana Kondrateva

PATRONS

Mr Ralph Land CBE Mr Dmitry Leus Prof Martin McKee, CBE FMedSci Prof Neena Modi Mr Harun Najafizada Ms Dame Philippa Russell, DBE Mr Robert Scallon

REGISTERED OFFICE

200A Pentonville Road, Kings Cross, London N1 9JP

AUDITORS

Myrus Smith Chartered Accountants, Norman House, 8 Burnell Road, Sutton, SW1 4BW

BANKERS

CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4TA HSBC, 246 Kentish Town Road, London, NW5 2BS NatWest Bank, Camden Town Branch, 166 Camden High St., London, NW1 ONW

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HealthProm (company limited by guarantee and not having share capital}

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACKNOWLEDGEMENT AND THANKS

The Trustees would like to thank HealthProm’s partner organisations, whose drive and enthusiasm have continued to bring about the success of our shared projects.

The Trustees would also like to thank staff, consultants, interns and volunteers who have all invested much time and effort to develop and implement projects, organise fundraising events etc.

HealthProm could only carry out its work thanks to generous support provided by:

The Trustees would also like to thank HealthProm members and many other individuals whose contributions through membership fees and/or donations have helped us to carry out our important work.

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HealthProm (company limited by guarantee and not having share capital)

REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES’ RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

The trustees (who are also directors of HealthProm for the purposes of company law) are responsible for preparing the Report of the Board of Directors and 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 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 these financial statements, the trustees are required to:

The maintenance and integrity of the corporate and financial information included on the HealthProm website is the responsibility of the trustees; the work carried out by the auditors does not involve consideration of these matters and accordingly, the auditors accept no responsibility for any changes that may have occurred to the financial statements if they are presented on the website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdiction. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

In so far as the Trustees are aware:

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the trustees and signed on their behalf by:

Chairmanmie i F / 2022

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HealthProm {company limited by guarantee and not having share capital)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF

HealthProm (A Company Limited by Guarantee and Not Having Share Capital) Registered Charity No. 1100459 (Company No: 4887855)

Opinion

We have audited the financial statements of HealthProm (the ‘charitable company’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cashflows and notes to the financial statements, including a summary of 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 charitable company 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ 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 charitabie company'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 trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Report of the Board of Directors and Trustees, other than the financial statements and our auditor’s report thereon. 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.

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HealthProm (company limited by guarantee and not having share capital)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HealthProm

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 our 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 the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes 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 trustees 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 trustees are responsible for assessing the charitable company’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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can

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HealthProm (company limited by guarantee and not having share capital)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HealthProm

arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: 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. Our audit work has been undertaken so that we might state to the charitable company’s members 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 and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

© ihe. Kevin Fisher, FCA, (Senior Statutory Auditor) For and on behalf of Myrus Smith Chartered Accountants and Statutory Auditor

8 Burnell Road Sutton, Surrey SM1 4BW Date: |5-!(— 2022

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HealthProm (company limited by guarantee and not having share capital)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 (Incorporating an Income and Expenditure Account)

HealthProm

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2022 2022 2022 2021
ee
a ee
ee
INCOME AND ENDOWMENTS
Donations and Legacies 2 15,522 64,695 80,217 19,092
Investment Income m= - . 1
Other Income 7,522 - 7,522 11,974
Foreign Exchange Gains/(Losses) (109) (1,417) (1,526) 13,903
Income from Charitable
Activities:
Grants 3 15,000 238,587 253,587 398,780
_Total Income
——S		 37,935 301,865 339,800 443,750
EXPENDITURE
Expenditure on Raising Funds 4 1,558 - 1,558 535
Expenditure on Charitable
activities:
Operational programmes 5,8 23,909 333,037 356,946 360,896
_Total Expenditure
——		 . 25,467 333,037 358,504 361,431
Net Income beforeTransfers 7 12,468 (31,172) (18,704) 82,319
Net Transfers between funds 9 (42,898) 42,898 - -
NetMovementofFunds inYear (30,430) 41,726 (18,704) —- 82,319
Reconciliation offunds
Total funds broughtforward 81,110 121,950 203,060 120,741
TotalFundsCarriedForward _50,680 133,676 184,356 __ 203,060

All income and expenditure derive from continuing activities.

The statement of financial activities includes all recognised gains and losses.

The notes on pages 21 to 26 form part of these financial statements.

18

HealthProm {company limited by guarantee and not having share capital)

‘

BALANCE SHEET AS AT 31 MARCH 2022

HealthProm

2022 2021
———————— NOtCE
Fixed assets
_Office equipment, fixtures and fittings 10 - :
Current assets
Debtors 11 97,050 59,976
Cash at bank and in hand 118,811 156,723
215,861 216,699
Creditors: amounts falling duewithin oneyear 12 (31,505) (13,639)
Netcurrentassets 184,356 203,060
_ a
Totalnetassets <a 184,356 203,060
Fund balances
Charitable funds:
Unrestricted funds: General reserves 20,680 51,110
Unrestricted funds: Designated 30,000 30,000
Restrictedfunds 133,676 421,950

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

----- Start of picture text -----
Approved by the Board of Trustees on % {{ 7022
and signed on their behalf by
Simon Ray
Chair
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The notes on pages 21 to 26 form part of these financial statements.

19

HealthProm (company limited by guarantee and not having share capital)

STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 MARCH 2022

HealthProm

STATEMENT OFCASH FLOW 2022 2021
— _ee
Cash flows from operating activities:
Netcash provided by (used in) operating activities (37,912) 35,210
Cash flows from investing activities:
Purchase of property, plant and equipment mz
=
Net cash provided by (used in) investing activities - -
Cash flowsfrom financing activities - “
Netcash provided by (used in) financing activities - -
Change in cash and cash equivalents in the reporting period (37,912) 35,210
Cash and cash equivalents atthe beginningofthe reporting period 156,723 121,513
Cash and cash equivalents at the end ofthe reporting period 118,811 156,723
RECONCILIATION OFNETINCOME/(EXPENDITURE)TONETCASH
FLOW FROM OPERATING ACTIVITIES		 CASH 2022 2021
——————— —_ ae
Net income/(expenditure) for the reporting period (as per the statement
offinancial activities) (18,704) 82,319
Adjustments for:
Depreciationcharges . 560
(Increase)/decrease in debtors (37,074) (20,769)
Increase/(decrease)
in creditors_		 ee 17,866 (26,900)
_Netcash provided by(used in) operating activities (37,912) 35,210
ANALYSIS OF CASHAND CASH EQUIVALENTS 2022 2021
-
:		 ee £ _£
Cashathand ___ 118,811 156,723
Totalcashandcashequivalents 118,811 156,723

The notes on pages 21 to 26 form part of these financial statements.

20

HealthProm (company limited by guarantee and not having share capital)

.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Principal accounting policies

Company Status

HealthProm is both a registered charity (N° 1100459) and a private company (no. 4887855), limited by guarantee and registered in England and Wales. In the event of charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the Legal and Administrative Details on page 12.

Basis of Preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The accounts have been prepared on the going concern basis.

Income

Income is recognised in the period in which the company is entitled to receipt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or when the donor has specified that the income is to be expended in a future accounting period.

Grants from the government and other agencies have been included as income from activities in furtherance of the charity’s objects where these relate to grant agreements with strict budgets, but as donations where the money is given with greater freedom of use. The charity received government support through the Coronavirus Job Retention Scheme which is accounted for on the accruals basis.

Expenditure and basis of apportioning costs Expenditure is included when incurred and liabilities are established for all services once provided. Expenditure includes amounts of irrecoverable VAT where charged. Expenditure on operational programmes is recognised in the period in which it is incurred. A designated fund is established for expenditure which has been committed to projects but remains unspent at the year end.

The majority of costs are attributable to specific activities. Certain shared costs are apportioned to activities in furtherance of the objects of the charity by reference to the level of activity as reflected by the amount of staff utilisation. Staff costs and premises expenses are allocated in proportion to the time spent on different activities. Support costs represent the cost of the London office and the costs incurred by London office-based staff, directly providing support for the international programmes including management and supervision where those costs have not been attributed to specific activities in furtherance of the objects of the charity.

Operational programme support costs

Operational programme support costs are allocated to operational programmes based on the average staff time spent on running projects.

Fundraising costs

These include the salaries, direct expenditure and overhead costs of head office staff who promote fundraising, including events.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

21

HealthProm (company limited by guarantee and not having share capital)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Capitalisation and depreciation of tangible fixed assets

All assets costing more than £500 are capitalised.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its estimated useful life, as follows:

Office equipment, fixtures and fittings - Over five years

Fund accounting

Funds held by the charitable company are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds - these are funds that 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.

Foreign currencies

General policy on foreign currency is to use the actual exchange rates as per the conversion reflected on the bank account or cash transaction. The policy is then adapted where necessary to meet the specific requirements of the funders.

Leases

Operating lease rentals are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Taxation

As a registered charity, the company is not liable to corporation tax on surpluses arising from its activities.

2. DonationsandLegacies Unrestricted Unrestricted Restricted Restricted 2022 2021
———
eeee
Committed Giving
410		 a
-		 ll
410		 335
Donations, Appeal, Fundraising Events 15,112 «64,695 79,807 18,757
—— 15,522
__		 64,695 80,217 19,092
Ofthe£19,092 income recognised in 2021, £16,419was unrestricted funding and £2,673was restricted funding.
3. Income from charitable activities: Grants
Unrestricted Restricted 2022 2021
£ £ = £
European Commission = 142,735 142,735 215,222
TheGV& SJ Britten Trust - 21,000 21,000 35,750
British and Foreign School Society 10,000 19,340 29,340 9,945
The Linda Norgrove Foundation = 9,900 9,900 9,586
University of Edinburgh - 6,500 6,500 -
Souier Charitable Trust = 5,000 5,000 3,000
Raindance Charitable Trust 5,000 - 5,000 5,000
Department for International Development/FCDO - 4,565 4,565 14,787
The Overseas Aid Commission ofGuernsey = - . 25,000
HCD Memorial Trust = - - 20,000
Citi Foundation = = - 10,000
St. James’s Place Charitable Foundation - - - 10,000
Sevenhills Wholefoods - - - 9,894
The Big Lottery Fund ; - - 9,380
Karen Woo Foundation = - . 1,000
Others (including anonymous) - 29,547 ___29,547 ___ 20,216
ae 15,000 © 238,587 253,587 ——_—-398,780
Ofthe £398,780 incomefrom charitable activities recognised in 2021, £5,000was unrestricted funding and £393,780
wasrestrictedfunding.

22

HealthProm (company limited by guarantee and not having share capital)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. Expenditure on Raising Funds:

2022 2021
£ £
=a
Costs ofFundraising events Teoe, __—*§35
All of the £535 expenditure recognised in 2021 was charged to unrestricted funds.
5. Charitable Activities:
Operational Programmes 2022 2021
£ £
; = -
Afghanistan - Reducing Maternal & Infant Deaths 152,136 184,944
Belarus - Developing Advocacy Service 162,738 401,924
Georgia - Pilot Project - 13,241
Tajikistan - Putting Families First & Keeping and Finding Families 7,350 30,361
Ukraine — Emergency Appeal 524 ~
United Kingdom - MigrantWomen Support 10,289 14,954
Total restricted expenditure 333,037 345,424
Operational Programme support costs (Unrestricted expenditure) 23,909 15,472
356,946 360,896
ee
Expenditure on operational programmes comprised: ae
Direct Costs
Professional fees and implementation costs 206,799 215,109
Travel & subsistence 3,578 1,856
Publications, research & other costs 22,922 18,470
Support Costs
Staff costs 103,180 100,759
Office & premises costs 16,500 21,297
Communications 97 92
Governance (note6) ——- 3,870 3,313
— ee __— 356,946 360,896

Of the £360,986 recognised in 2021, £15,472 was charged to unrestricted funds and £345,424 was charged to restricted funds

23

HealthProm

(company limited by guarantee and not having share capital)

NOTESTOTHE NOTESTOTHE THE FINANCIALSTATEMENTS THE FINANCIALSTATEMENTS THE FINANCIALSTATEMENTS
FORTHE YEAR ENDED 31 MARCH 2022
6. Governance 2022 2021
£ £
Auditand accountancy -
AGM and strategy meetings		 -_ - a 3,600
270		 3,300
___13
ee 3,870 ___ 3,313
-
7. NetIncoming Resources fortheYear 2022 2021
£ £
These are stated after charging:
Depreciation . 560
Auditor’s remuneration — audit services 3,600 3,300
Property rent and service charges 8,064 10,027
8. StaffCosts and Numbers 2022 2021
Staffcosts were as follows:
Salaries andwages 84,887 82,711
Social securitycosts 2,441 3,202
Pensions 2,490 2,565
89,818 88,478
The average number ofemployees during the yearwas four (four in 2021). No employee received total
employee benefits (excluding employer pension costs) of more than £60,000 in 2022 or 2021. Total
remuneration ofthe one key personnel fortheyearwas£44,010 (one key personnel at£42,498 in 2020-
21). Key management remuneration includes gross salary, employers
contribution. Directors and trustees are not remunerated but reasonable		 NI and employers pension
travel expenses incurred in
pursuance oftheir duties are reimbursed (see note 17).
9. Transfers between Funds
The transfers between Unrestricted Funds and Restricted Funds represent net contributions to/from the
projects after allocating theoverhead costs to the projects using the average stafftime.
10. Tangible Fixed Assets
Office Equipment,
_
Cost
At 1 April 2021		 fixtures&
£		 fittings_
24,255
Additions =
ee		 _ = =
At 31 March2022 a - 24,255
Depreciation
At 1 April 2021 24,255
Charge for theyear
At31 March2022.		 Z
—		 — - EE —s
24,255©
Net Book Value
At31 March 2022 eer ae
At31March2021_ —— ——————— a:

24

HealthProm (company limited by guarantee and not having share capital)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Debtors 2022 2021
eS eee
Project advances 58,136 50,419
Prepayments 675 663
Other debtors 35,739 1,392
Other debtors: Grants Due - _ 2,500 7,502
= a S976
12. Creditors 2022 2021
ee —_ —_ _ —EEEEes ee
8—-—		 ee£. -
PAYE and NIC - 459
Deferred Income 4,973 4,973
Accruals 3,834 3,774
Othercreditors = 22,698 4,433.
= 31,505 13,639

Deferred income reflects income received in advance for the following financial year, to be expended in accordance with agreed budgets. All of the deferred income brought forward was released to income in the year.

13. Analysis of Net Assets between Funds

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2022 Funds Funds 2021
= —£ £ = £ —— £
Tangible fixed
assets - ~ - - - -
Currentassets 54,696 161,165 215,861 85,402 131,297 216,699
Current liabilities (4,016) (27,489) _(31,505) (4,292) (9,347) (13,639)
Netassets 50,680 133,676 184,356 81,110 121,950 —203,060_
  1. Lease Commitments

The total minimum lease payments falling due under non-cancellable operating lease agreements at 31 March 2022 amounted to £3,024 (2021: £2,016) and these commitments fall due within one year (202021: within one year).

15. Contingent Assets

Total grant funding awarded as at 31 March 2022 but not yet received and recognised as income due to the recognition criteria not being met amounts to £189,898 (£340,292 in 2020-21).

25

HealthProm (company limited by guarantee and not having share capital)

NOTESTOTHE FINANCIALSTATEMENTS NOTESTOTHE FINANCIALSTATEMENTS NOTESTOTHE FINANCIALSTATEMENTS NOTESTOTHE FINANCIALSTATEMENTS
FORTHE YEAR ENDED 31 MARCH 2022
16. Movement inFunds At1 April Incoming Outgoing baat
2021 Resources Resources Transfers 2022
nd a _£
Afghanistan - Reducing Maternal
and Infant Deaths		 46,545 125,966 (152,136) 32,979 53,354
Belarus - Developing an
Advocacy Service		 71,954 145,884 (162,738) 7,861 62,961
Tajikistan - Putting Families First
& Keeping and finding Families		 850 6,500 (7,350) 5,275 5,275
UK - MigrantWomen Support 3,316 9,775 (10,289) (3,372) (570)
Ukraine - EmergencyAppeal - 13,740 (524) 155 13,371
Other small projects (715) - - - (715)
Restricted Funds 121,950 301,865 (333,037) 42,898 133,676
Unrestricted funds 51,110 37,935 (25,467) (42,898) 20,680
Designated funds 30,000 ———————— _- 30,000
203,060 339,800 (358,504) - 184,356
.
At1Aprit		 :
Incoming		 F
Outgoing		 At 31
March
2020 Resources Resources Transfers 2021
eeeea
Afghanistan - Reducing Maternal
and Infant Deaths
57,968
132,050
(184,944)		 41,471 46,545
Belarus - Developing an
AdvocacyService		 715 179,520 (101,924) (6,357) 71,954
Georgia - Pilot Project - 10,000 (13,241) 3,241 -
Improving access to community-
based early years support
services, Moldova : 1,595 - (1,595) -
Tajikistan - Putting Families First
& Keeping and finding Families		 850 65,113 (30,361) (34,752) 850
UK - MigrantWomen Support 648 20,880 (14,954) (3,258) 3,316
Ukraine - EmergencyAppeal - 342 - (342) -
Other small projects - 856 - (1,571) (715)
Restricted Funds 60,181 410,356 (345,424) (3,163) 121,950
Unrestricted funds 30,560 33,394 (16,007) 3,163 51,110
Designatedfunds
 30,000 - os os
- 120,741 443,750 (361,431) = 203,060

The movement in funds shows the reconciliation of the opening and closing balances of the funds where transfers represent the net contributions to/from the projects. Description of the restricted funds can be found in the Trustees’ report.

Designated funds represent a bridge funding facility set aside for the restricted projects to bridge the funding gaps in between the donor reporting periods, until the further grant instalments are released.

  1. Payments to Trustees for Services No payments were made to Trustees during the period of 01 April 2021 —- 31 March 2022 (Nil in 202021).

26

HealthProm

(company limited by guarantee and not having share capital}

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

(This page does not form part of the statutory accounts)

HeaithProm

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Total|to|Total|to| |General|Projects|31|March|31|March| |Fund|Fund|2022|2021| |—||£|—|£|EO| |INCOME| |Grant|Income|15,000|238,587|253,587|398,780| |Donations|Received|8,913|46,725|55,638|14,609| |Proceeds|from|Fundraising|Events|&|Activities|6,199|17,970|24,169|4,148| |Membership|Fees|410|-|410|335| |Bank|Interest|-|-|-|1| |Gifts|&|Services|in|Kind|-|-|-|13,903| |Foreign|Exchange|Gains/(Losses)|(109)|(1,417)|(1,526)|11,974| |Sundry|Income|||——|=|7,522|=|L522|oF| |Total Income|||eee|37,935|301,865|339,800|443,750| |EXPENDITURE| |Project|Payments|to|Local|Partners|-|176,097|176,097|198,210| |Project|Travel,|Accommodation,|Subsistence|-|3,578|3,578|1,856| |Project|Training|&|Other|Costs|-|22,922|22,922|18,470| |Project|Consultants’|Fees|-|30,702|30,702|16,899| |Fundraising|Costs & Event Expenses|1,235|on|1|eee|535| |Rent,|Rates|&|Services|1,382|6,682|8,064|10,027| |Travel|~|-|.|17| |Telephone|& Postage|17|80|97|92| |Stationery,|Printing &|Photocopying|57|389|446|258| |Publications|&|Subscriptions|255|1,372|1,627|1,392| |Other|Office|Costs|580|2,877|3,457|6,502| |Office &|Charity|Insurance|320|1,549|1,869|1,816| |Depreciation|-|-|-|560| |Staff Salaries|&|Employer's|National|Insurance|15,397|74,421|89,818|88,478| |Staff|Recruitment|& Training|485|2,620|3,105|198| |Governance|Costs|270|-|270|13| |Bank Charges|110|927|1,037|726| |Audit|& Accountancy|Fees|3,600|-|3,600|3,300| |Consultancy|&|Professional|Fees|1,759||8,498|10,257|12,082| |Gross|Expenditure|25,467|333,037|358,504|361,431| |Trustees|Authorised|Transfers|42,898|(42,898)|.|-| |Total|Expenditure|=a|=2|68,365|290,139|358,504|361,431| |Total|Income|less Expenditure|(30,430)|11,726|(18,704)||82,319|

----- End of picture text -----

27