HealthProm Icornpany limited by guarantee and not having share cBwtEII HealthProm Supporting vulnerable chlldren, women and families disadvantaged by poor health, disabillty, and soclal excluslon. REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES, AND AUDITED FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 Company number: 4887855 Reglstered Charity number: 1100459
Heahhprom (company limited by guarantee and not havingshare rapitall CONTENTS: REPORT OF THE BOARD OF DIREcfoRS AND TRUSTEES STRUCTURE, GOVERNANCE AND MANAGEMENT LEGAL AND ADMIf41STRATIVE DETLs ACKNOWLEDGEMENTS AND THANKS io STATEMENT OF TRUSTEES. RESPONSIBILITIES li INDEPENDENT AUDITOR'S REPORT 12 STATEMENT OF FINANCIAL ACTIVITIES 15 BALANCE SHEET 16 STATEMENT OF CASH FLOWS 17 NOTES TO THE FINANCIAL STATEMENTS 18 INCOME AND EXPENDITURE ACCOUNT 25 (Thls report does not form part of the Statutory Accounts)
HealthProm Icompany limited by guarantee and having share ¢8pt311 REPORT OF THE BOARD OF DIRECTORS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Directors and Trustees present their annual report and audited financial 5tatemenls for the year ended 31 March 2024. The Directors and Trustees confirm that the annltal report and finantial statements comply with the Current Statutory requirernent5, the requirements of the Company's governing document and thÈ prr)visions of the Statement of Recomrnended Practice Accounting and Reporting by Charities issued by the Charity Commisslon in 20191SORP 201918hd FRS 102. BACKGROUND Established in 1984, HealthProm began as the UK-USSR Medical Exchange Programme, set up by doct¢rs and allied health professionals to promote health education and exchange. OBJEcfivES AND ACTIVITIES HealthProm's objertive as set out in its Articlès of Association is to "preserve. protect and improve the health of the public Trn Britain, Eastern Europe, the Caucasus and Asia, in partÈtular the health of mother5 and children". The Trustees confirm that they have taken into account the Charity Comrnission's Èeneral guidance on public benefit when revlewing HealthPTorn's aims and objectives and planning fvtre activities. SION AND MISSION HealthProm's mission 15 to 5UPPDrt vulnerable children, wtsmen and families disadvantaged by poor health, dlsabillty. social exclusion and forced displacement. We work in Eastern Europe, Central Asia and Afghanistan and with migrant communlties from those regions in the UK. How We Work.. HealthProm works with and through local partners in Eastern Europe and Central Asia, Afghanistan and the UK to promote the overall well-being of vulnerable women, thildren and families. We utilFze a distinct method of delivering comprehensive serViS that eover health. social care, and education to our beneficiaries. What We Offer.. HealthProm's extenswe regional expertise, combined with access to an established network of technical specialists in the UK, Europe and Central Asia, enables us to connect professionals and share best practice. We have gained expertise in safe childbirth, the de-institutionalisation of care. palliative care for children, Support for familie5 of childrèn with disabilities and inclusive education. We help our local partners prepare funding proposals and design new projects abroad. In the UK. we offer comprehensive well-being and educational service5 to migrants and refugees from the regions where we woik. OUR VALUES Commitmènt to local engagement and partnership. Respect for human rights,. Empowering individuals and communities,. Commitment to learnin& irhnovation and exchange, Promoting inclusion and equality across sectors.
HIthFroM Ic(Mnpany limited byguar8ntee and nor haIng share ¢aprtall REPORT OF THE BOARD OF DIREcfoRS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 METHODOLOGY HealthProm's actlvlties are based on the following four key approèches: l. Child-centred Approach A child-cèntred approach retognisès that childièn's neèds and right5 arè the primary focus. A child does not grow and develop in a vacuum, but as part of a family, cornmunity, culture and country. Since numerous in5titution5 are accountable for fulfilling the rights of children, a child-cent¥ed approach inevitably requires strengthening social systems for care and well-being of the entire society. This approach includes the following component5'. It 15 guided by best interests of the child, non-discriminalion as well as other principles of the United Nations Convention on the Rights of the Child IUNCRCI and the Convention on the Elimination of All Form5 of 0i5crimination against Women ICEDAWI It involves children's participation as far as possible It stienglhen5 integrated commuriity-based social services It emphasises investment in and a strategic focus on early childhood care, basic primary education and adolescence It strengthens families and the social and biological status of women 2. Rlghts 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 United Nations Convention on the Rights of the Child IUNCRCI. the United Nations CoNvÈntion on thÈ Elimination of All Forms Of Discrimination against Womèn ICEDAWI and the United Nations Convention on the Rights of Persons wlth Disabilities IUNCRPDI. HealthProm champio two filndamental human right5= the right to health as an attainment of cornplete physical, mental and social well-bèTrn& and the right childrÈn not to bè sep3r3ted from thèTrr parents. 3. Integrated and Multi-DF5ciplinary Approach HealthProm tskes a holistic, integratedlmulti-disciplinary approach to supporting vulnerable children and their familiès, drawing on expertise of hèalth, social care and education professionals. 4. Evidence-Ba5ed Approach An @videntÈ-b3sed approach to prattite involvès combining individual practitioner expert15e with the best available external evidence frorll published research irs (Trrder to make decisions about what to do in response to a problem. HealthProm'5 work is guided by the promotion of evidence-b35ed prartice, which means that our activities are based on Sound evidence, Eained from international research, best practices and lessons learned. ACHIEVEMENTS AND PERFORMANCE HealthProm's ability to pursue its mission in 2023-24 was again severely affected by the political and security effect5 of the war in Ukraine and its wider impacts in the region. Sanctions and enhanced due diligence also raised new operational challenges as we sought to support our local partners. We were nevertheless able tD 5ucce5sfully complete Eu-funded operation5 in Belaru5. We tontinued work in Afghanistan. We have also built new programmes in the UK to 5pport Afghan and Ukrainian refugees. Detail is as follows. We concentrated our work in the UK supporting Ukrainian refugee women and their families. Under our Open Doors project, we developed a collaborative network with Islington and Camden councils and local groups to provide a range of essential Services and support group5 to unite the community. Open Doors Facebook page has over 2100 followeis. More than 300 people regularly benefitted from English language
HealihProrn Icompany limlied by 8uar&ntee Mt h8vin8 share c3wt311 REPORT OF THE BOARD OF DIREcfoRS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 lessons, mental hèalth support, sport5 attivitles, employment a(hJitè and additional assistarkce tD adapt to life in the UK. We also launched a new project in the UK to support children and young people from Afghani5tsn and in èchievinE better education outcomes, overcoming social and mental challenges and expanding theii choices of pursing further and higher educBtion as they settle into 50ClÈty. The project will support ovèr 200 children and young people in London and Hertfordshire. In Afghanistan we continued our work in Kaldar supporting a population of 24,000 to reduce maternal and child mo¥talities and enablinE over 130 girls of diffèrent ages to get primary education. There was no maternal mortality last year down from an average (Trf 16.5 deaths from previous years. In Belarus we successfully completed our Eu-funded project prcTrtecting the rights of children with severe disabilitie5 and lifè-limiting conditions and their families acr055 311 règions of Belaru5.1n total, the project helped 6.536 families with children with disabilities, exceedlng the original target of 1500 children. We worked in partnership with four local partners and through the project our regional advocates and family support specialists provided 18,047 tonsultatlons to parents of these children and positively resolved 381 case5 of legal support for OUT final beneficiaries. The rights of CWSO and LLC in Belarus are now reccgnised more widely across the country and there a strong n3tionwide network of skilled reEional advocates and local CS05 and parents-led groups, who jointly developed the righls-based model and new advocacv mechanisms of cooperation foy the protection of the right5 of CWSD and LLC and expanded this model nationally. This model not only covers the rights and needs of children with disabilities living in their families, but also extends to additionally cover the needs of prematilre babie5 who have increased risk5 of getting a disability at an eaily age, as well as to the needs of CWSD/LLC who live in children's residential institutions. PLANS FOR 2024 2025 It is difficult to plan ahead in a region affected by political and seturity uncertainties and the operational hallenÈe5 of sanrtions and banking constraints. Governments may be more hostile to support for Iixal civil society from outside while global pressures on international aid budgets and changing policies make it more difficult for small organis3tions to gain critical financial support. Following a strategic review in 2023-24, HealthProm's board has confirmed its commitment to its existing mi55ion and values set out in this reptsrt. Feedback from local partners indicates a continESèd demand for the Sort of support that HealthProm can provide. We have revisited a number of projed designs which require funders and worked with local partners like those in Tajikistan to keep alwe new opportunities for cooperation. At the heart Df these effort5 IS the identificaticn of political support and Df new possibilities for project funding. Over the next two years, we plan to extend and develop the support network for ukrainian refugee women and families in London, adaptin8 to thelr changing needs and further consolidatin8 community links. Based on 3 new programme started in April 2023, our Gatèway to Education project will focus on helping children of Afghan and Ukiainian refugee familie5 in the UK to improve their English and ability to Cope with other essential school subjects. We will expand these activities if fuhding is available. As long as political and security tonditions allow, we will continue our support for local communities in Afghanistan, improving maternal and child health. Again we will expand these activities if funding is awailable. As a follc*w-up to our strategic reflections we will organise a series of seminars to highlight HealthProm's work and experience, draw in experts. listen to the voice of local partners and involve other professional
HeahhProm Icompany limited byguarantee and mt haviw ShacapItalI REPORT OFTHE BOARD OF DIREcfoRSAND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 and political bodies. The aim will be to raise political awareness of the issues, identify new agendas and locate sources of potential funding. We will organise these seminars particularly for Tajikistan Iwhere we have been involved for many years), for Afghanistan Ibuilding on networks in the UK 31rÈady well establishedl and for Ukraine (to identify areas where we can provide support on the ground and where it may still be possible to 5UPPOrt local reforms despite the on-going warl. We will continue to engage in close discussion with local UK councils and Eovernment oh prog¥3mmes for refugee support. Where these initiatives lead to new funding OPPDrtunities we will adjust staffing as needed to ensure effective delivery of agreed funde(I pro8rafflrne5. FINANCIAL OVERVIEW Income Total income and endowments were £436,972 in 2023/2024, representing an increase of IO% from £398,677 in 202212023. Increase wa5 due to the higher scale of the attivitie5 fc)r the restricted projects. Grant5 iepre5ented the principal fundin8 Source, accounting for £381,288 or 87% of the total income183Y. in 2022120231. Income Other, 1327% InstittIoal Fundln& 46.36% TtU515 and Foundatlons, 4037 Ex enditure Total expenditure amounted to £483,97512023.' £432,371), £482,712 or 99.7%12023- £429,679 or 99.4%) of which consisted of expenditure on operational programmes and 0.3%12023'. 0.6%) cost of raising income. Operational programme 5UPPOrt costs represent 5% of the charitable activity costs12023.. 5%).
HealrhProm Icompanylimited by 8uaranteeand not having shore capitsll REPORT OF THE BOARD OF DIREORs AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Charitable Activity Costs {Restricted Fund51 £164k £128k Operational .upport cost, 5% £145k 21 Developing a pilot advocacy service, Belarus Reducing Maternal and infant Deaths, Afghanistan Gateway to Education and Soclal Integration , UK Migrant Women Support Group, UK The overall deficit for the year was £47,003 (compared to a deficit of £33.694 in 2022120231, made up of £16.78112023= £6,662) unrestricted deficit and £30,22212023.. £27,032) restricted deficit. The net assets were £103.65912023'. £150,662) at the year*nd, made up of £27,237 unrestricted reseNes12023'. £44.0181 and £76,422 restricted funds12023.' £106,644). Pèftslons HealthProm operates an occupational pension scheme with NEST. Eligible èmployees are entitled to 3% pension contribution from He8lthProm. As at 31 March 2024 all of them had opted into the scheme. RISK MANAGEMENT The charity trustees have established systems to identify potential risk5 and regularly review these at Board meetings. Internal controls are in place to authorise all transacttons and projècts. Board review of monthly management accounts is undertaken to monitor the f5nancial position and ensure funds are available to cover unexpected variance of income aAd Èxpenditure. Staff capacity and expert inputs needed to deliver ayJeed priorities are regularly reviewed. HealthProm face5 four m3j(>r risks. The first is the deterioration In the political and Security situation in the countries in whith we operate and a withdrawal of cooperation from national or local authorltles. These affect our ability to support local projèds and pursue our wider objectives. We monitor the situation through established bodies that review local risks a5 well as taking advice from the local partners with whom we work. We have contingency plans in plate should sudden changes in operation5 be needed. The second risk Is our current dependence on a few funding sources and the uncertalntles surrounding EU funding and changing UK development policy and organisation. We regularly review ways to diversify our financial support, including initiatives for developin8 SUPPOrt from corporate bodies. The thlrd is the importance of ensuring our financial system5 and procedures take account of sanctions and enhanced financial due dlligence. Updated financial politiek including anti-fraud and bribery, value for money and sanctions ale posted on Healthprom's website. Thè fourth is that project funding does not cover all our overhead ¢0sts. We address this through our ohgoing fundraising efforts.
HeahhProm (company lifflited by 8uBrantee and not havin8 share capital) REPORT OFTHE BOARD OF DIRECTORSANDTRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 POLICY ON RESERVES Reserves are an important part of planning and sound financial management. Reserves are needed for HealthProm to: continue to meet its financial commitrnent5 deploy fund5 promptly, in a planned way and to react to new opportunities manage short-term volalility in income or liquiditv Trustees airn to ensure that general or unrestricted reserves do not fall below a value equivalent to three months, tore costs. eqvivalent to £27,156. As at 31 March 2024, HealthProm's unre5trirted feserves were £27.237 and therefore HealthProm met thls requiremeni. srRucfuRE. GOVERNANCE AND MANAGEMENT HealthProm ha5 a Board of Director5 and Trustees IcLJrrently 61 and a core staff of 3 employees plus project managÈrs. They are suppoited by a number of consultants and associates, intern5 and volunteers. Governance The Board of Directors and Trustees has responsibilily fDr all governance. policy, strategy and financial matters. The Board of Directors met four times during the year and was supported by committees on finance and fundraising. The Trustees are recruited throuEh open advertisement5. shortlisting and inierviews by the Board. The new Trustees are given a full programme of induction, meeting staff and consultants and being involvÈd in events bringing together wider HealthProm contacts. Mana ement The Director of Operattons is responsible for the overall mana8ement and coordination of HealthPTom's activities. She advises the Board and implements decisions takèn by trustees. She reports to the Chair of the Board. Financial Mana ement The Finance and Administration Manager is responsible for the management of HealthProm's financlal and administrative procedures, supported by the Financia5 Adviser. She reports to the Board through the Director of Operations. mana ement remuneratlon These are set by comparison with civil society organisation equivalents and regularly reviewed. In setting the remuneration of the key manaÈem&nt the Boaid takes into account how appropriate any increase is in terms of the performance of HeèlthProm and the individuals againsi goals and objectives, the ability of HealthProm to pay and whether the cost is sustainable. Fundraisi HealthProm's fundraislng Is compllant wlth the recognised standards of fundraislng as set out in the Code of Fundraising Practice as well as those required under charity13w ènd wider law. The Board sets a fundraisinE plan and monitors performance against il. supported by a fundraising committee.
HealthProm Itompany limited by Èuètantee and not having share capital) REPORT OF THE BOARD OF DIREcfoRS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 LEGAL AND ADMINISTRATIVE DETAILS HealthProm was incorporated and registered as a private company limitèd by guarantee on 4 September 20D3 (Company number: 48878551. It was registered as a charity on 03 November 2003 Icharity number= IIOQ4591. The compary's Directors are also the charity'5 Trustees. BOARD OF DIREcfoRSITRUSTEES Chairman: Mr Simon Rav Treasurer: Mr James Michael Colernan Mr Andrew Howe (resigned 31.12.231 Ms Aliya Boranbayeva (appointed 03.05.231 Ms Barbara Profeta DrJosÈph Jude Long Iresigned 12.08.241 Ms Natalie Bonnett lappcTrinted 03.05.231 Mr Richard Holland (resigned 01.08.241 Ms Tatiana Golub lappointed 14.05.231 Director of Operations.. T Buynovskaya Finance and Administration Manager.. C Ishetwood PATRONS Mr Ralph Land CBE Prof Martin McKee, CBE Fmedscl Prof Neena Modl Mr Harun Najafizada Ms Dame Philippa Russell, DBE Mr Robert Scallon REGisfERED OFFICE VAI. 200A Pentonville Road. Kings Cr055, London Nl 9JP AUDITORS KinESton Burrowes Audit Ltd, 308 Ewell Road, Surbiton, Surrey, KT6 7AL 8ANKERS CAF Bank Itd, Kings Hill, West Mallin& Kent. ME19 4TA HSBC, 246 Kentish Town R03d, London, NW5 2BS NatWe5t Bank, Camden Town Branch, 166 Camden High St., London, NWI ONW
HeathProm (company limited by 8uarantee and not havin8 Share capital) REPORT OFTHE BOARD OF DIRECTORS ANDTRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACKNOWLEDGEMENT AND THANKS The Trustee5 thank HealthProm'5 partner organisations, whose drive and enthu51a5m have continued to brlng about the success of our shared projects. The Trustees also thank staff, consultants, interns and volunteers who have all invested much lime and effort to develop and implement projects, organise fundraising events etc. althProm could onl car out it5 ork thank to enerous SU ort ro ided British and Foreign School Society Camden Giving Charities Aid Foundation Cloudesley Derwent London Evan Cornish Foundation European Commission Foreign. Commonwealth and DÈvÈlopment Offite GV and Sl Britten Trust Islington Council Linda Norgrove Foundation P05tcode Society Trust RA and VB Reekie Charitable Trust Raindance Charitable Trust The Fulmer Charitable Trust UK Government W F Southall Trust The Trtsstees would Ilke to thank other funders who wished not to be named but donated to our vital work. The Trustees also thank HealthProm membeis and many other individuals whose contributions through rnembership fees and/or donations have helped us to carry out our important work. io
HalthprlXn Icompany limited by8uarantee amd not having share c3lXtall REPORT OF THE BOARD OF DIREcfoRS AND TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES, RESPONSIBILITIES ATEMENT FOR THE YEAR ENDED 31 MARCH 2024 The trustees (who are also directois of HealthProm for the purposes of Company lawl are responsible for preparing the Report of the Board of Direclors and Tiustees and the finanual statements in accordance with applicable law and United Kingdom Accountirkg Standards Iunited Kingdom Generally Atcepted Accounting Practice). Company18w requires the trustees to prepare financial statements for each firhancial year. Under company lawthe trustees must not approve the flnancial statements unless they are satisfied that they give a true and fair view of the state of affair5 of the charitable company and of the incc)ming resources and application of resources, including the income and expenditure, of the Chèrltable company for that period. In prèparing these finantial statements, the trustee5 are required to.. select suitable accounting policie5 and then apply them consistently, observe the method5 and principles in the Charities SORP 2(119 IFRS 1021,. make judgements and estimates that are reasonable and prudent- prepare the financial 5taternents on the Eoing concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial PCTr51tion of the charitable company and enable them to erk5ure that the financial statements comply with the Companies Act 2CX)6. 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 irregularilies. In so far as the Trustees are aware.. There is no relevant audit information of which the charitable companvs auditor is unaware,. and The Trustees have taken all step5 that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. The Maintenance and integrity of the corporatè and financial information included on the HealthProm website the responsibility of the trustees.. the work carried out by the auditors does not involve consideration of these matters and accordingly, the auditors atcept no responsibility for any changes that may have occurred to the financial staternents if they are presented on the website. Legislation in the United Kingdom governinE the preparation and di55emination of financial statements may differ from legislation in otherjurisdictions. Tbi5 report has been prepared in accordanee with the provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by the trustees and Signed on thèir behalf by: Simon Ra Chairman 18 Dec 2024 li
HealthProm Icompany limlted by guaranteeand not having sharÈ Catall INDEPENDENT AUDITOR'5 REPORT TOTHE MEMBERS OF Healthprom IA Company Limited by Guarantee and Not Having Share Capital) Registered Charity No. 1100459 (Company No: 48878551 Oplnlon We have audited the financial statements of HealthProm (the 'tharitable company'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities, thè Balance Sheet, the Statement of C35hflows and notes to the financial staternent5, includin8 a surnrn3ry of significant accounting policie5. The rinancial reporting framework that has been applied in their preparation is applicable law and United Klngdom Aetounting5tandards, including Financial Reporting Stsndard 102 The Fint7ncit71ReportingStGndord (Jpplicuble All the UKund Republic of Ire1¢7nd (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial st3tements'. glve a twe and falr view of ihe state of the charitable companvs affairs a5 at 31 March 2024, and of its irhcoming resources and application of resource5, including its income and expenditure. for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basss for oplnlon We conducted our audit in accordance with International Standards on Audiling IUKI (ISAS IUKII 3fbd applicable law. Our responsibilities under those standards are further described in the Auditor'5 responsibilities for the audit of the financial statements section of our report. We arè indÉpendÈnt of the charitable company in accordance with the ethical requirements thatare relevant to our audlt of the financial statements in the UK, including the FRUS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audlt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going contem In auditing the financial statemeNt5, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statement5 is appropriate. Based on the work we have performed, WÈ havè n(Trt identified any material UnrtaintieS relating to events r conditions thal, individually or collectively, may cast Significant doubt on the charilable company'5 abilitv to continue as a going concein for 3 period of at l@a5t twelve months from when the financial statements are authorised for issue. Our rè5ponsibilitie5 and the re5pon5ibilitie5 of the trustees with respect to going conrn are described in the Televant sections of this report. oiher 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. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and, except to the exlent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 12
HealthProrn Itompany limiied by 8u3rantee 8j not havlng5h8re capital) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF Healthprom Our responsibility is to reèd the other information and, in doing so, consider whether the other information is materially inconsistent wtth the financi315tatements or our knowledge obtained in the ttsurse of our audit or otherwise appears to be materially misstated. If we identify such material inconsistenciès or apparent material misstatements, we are iequired 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 material misstaternent (>f this other information, we are required to report that fact. We have nothing to report in this regard, Oplnions on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course ol the audit- the information given in the trustees. report which includes the directors, report prepared for the purposes of cornpany law for the financial year for which the financial stalements ar@ prepared is consistent with the financial statements; and the directors, report included withirb the Trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are r4uired io 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 rnaterÉal misstatements in the directors. report included within the Trustèes, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to Teport io you if. in our opinion: adequate accoyntinÉ records have not been kept, or returns adequate for our audit have not been received from branches not visited by u5,. or the financial statèments are not in agreement with the accounting record5 returns.. or certain disc105ures of directors, remuneration specified by law are not madÈ,' or we have not received all the information and explanations we require for our audit- or the trustees were not entitled to prepare thÈ financial statements in accordance with the small companies, regimè and take advantage of the small companies, exemptions in preparing the directors. report. ResponsSbilities ol Trustèes As explained More fully in the trustees, responsibilities statement Iset out on page 111, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and lair view. and for such internal control asthetrustees determine is necessaryto enable the prepa¥ation 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 CDmpany's ability to continue a5 a going concern. disc105in& as applicable. matters related to Eoing concern and using the goinE concern basis of actounting unless the trustees either intend to liquidate the charitable companv or to cease c)perations, or have no reallstlc alternative but to do so. Audltorfs responslbllittes for thè audlt of the financia Statements Our objectives are to obtain reasonable assurance about whether the finanaal statement5 35 B whDle are freefrom mateilal misstatement, whether duè to fraud or error, and to issue an auditof's report that includès ouropinion. Reasonable assurance is a high level of a59urance, but is not a guaranteethat an audit conducted in a¢¢ordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can 13
HealthProm IcompBny limited by guarantee and rK)t hBving 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 aEgregate. 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 regulatlons. We desien procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of irregularities. including fraud. The èxtent to which our procedures are capable of dÈtetting irre8ularitie5, including fraud 15 detailed below.. Enquiry of management and those charged with Eovernance about actual and potentlal litlgatlr)n or claims and the identification of non-compliante with18ws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial statement disclosures and testlngto supportingdocumentatlon to assess compllance with applicable laws and regulations. Auditing the risk of management override of controls. including testing journal entries and other adjustments for appropriateness- and assessing whether the judgemènts madè in making acctsunting estimates are indicative of a potential bias. Pe¥forming analytical procedures tts identify any unusual or unexpeued relationships that may indicate risks of material misstatement due to fraud. Professional scepticism in course of the audit and with audit sampling in material audit areas. Because of the Inherent Ilmltat1ons of an audlt, there Is a risk that we wlll not detert all irregularities, including those leading to a rHaterial mi5Statement in the financial statements or nor7-compliance with regulation. This ¥isk increèses the more that compliance with a law or regulation is removed from thè Èvènts and tr4Tr53Ctions reflected in the financial statements, as we will be le55 likely to become aware of instances ol non-tompliantÈ. Thè rssk is also gre8tÈr règarding irreeularitiès occurring due to fraud rather than error, as fraud Involves intentlonal conalMent, forgery, Collusion. omlsslon or misrepresentatlon. Afurther de5criptlon of our responsibillties forlhe audit of the financlal statements Is located onthe Finantial Reptsrting Council's website at.. www.frc.org.uvauditorsre5pon5ibilTrties. Thi5 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 stste to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyonÉ other than the charitable company and the ch3Tltable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Kevin Fisher BA FCA CTA (Senior statutory Auditor) For and on behalf of Kingston 8urrowe5 Audit Ltd Statutory Auditors 308 Ewell Road Surbiton Surrey, KT6 7AL Date.. 11-11 *024 14
Heathprom Icompanylimited by guarafttee3nd not having5hare ¢apitall STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Ilncorporating an Income and Expenditure Account) Healthprom Unrèstrlctod funds 2024 Restricted fund8 2024 Total funds 2024 Total nds 2023 INCOME AND ENDOIJ¥PIIENTS Donations and Legacies Investment Income Income from Charitsble Activities.. Giants 6.385 171 48,589 54,974 171 70,480 123 21.100 380,188 381.28B 331,887 Total Inctsme 27.656 408.777 436,433 402,290 EXPENDITURE Expenditure on Raising Funds 1.263 1,263 2,692 Exp&nditure on CharFtsble activitie8: Operational progrommes 24.333 458,379 482,712 429,679 Total Ex enditur• 25,596 458,379 483,97S 432,371 Net Income I IExpenditur•l before Transfers 2,(K 149,602) 47,542} 13Q,081} Trgnsfers beeen fvnds 9.16 118,8411 18,841 othor Recogni8ed Gains I (Losses) 539 {2.6131 Net Movem•nt of Funds in Year (1e,7811 130.222) 147,003) 133,694} R8conttili&lion of funds Total funds brou ht fOard 16 44,018 10S.e44 150,662 184.356 Total Funds Carried FoTh¥ard 16 27,237 76,422 103,659 150,662 All income and expenditure derive from conlinuing activities. The statement of financAal a¢tNrtles includes all recognised gains and losses. The notes on pages 18 10 24 form part of these finaFJcial statements. 15
HeahhProm (company lifflited by lantee and mt havin8 share captall BALqNCE SHEET AS AT 31 MARCH 2024 HealthProm 2024 2023 Notes Fixed assets Tan ible assets 10 479 838 Current a¥¥gts Debtor¥ 11 83,750 85,790 Cash al bank and in hand 113.807 173,190 Llabllltl Credrtors.. 8mounts falling within onè y88r 12 110.6271 123,3661 Net Current a88ets 103,180 149,824 Total rtet assets 13 103.659 150,662 Fund balances Total charity funds: Unrestricted funds.. Gener&1 reserves 27.237 29,018 Unreslricted fLJnds.' Designatèd Reslricted funds 15,0(Xl 76.422 106,644 16 103,659 150,662 These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by the Board of Trustees on igrted on thelr behatf by 18 Dec 2024 on Chairman ThÈ notes on pages 18 to 24 form part ofthese financial statements. 16
ÈèlthProm Icompany limTted euarantee and not havin8 Sharp capital) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 HealthProm STATEMENT OF CASH FLOWS Notes 2024 2023 cash flows from operating activitia: Net cash rovided b I used in eratin Cash flows from irMstlng activitie¥: Interest received Purchase of Net cash provld•d by I (used inl investing activitiès a¢tivttlas 157,5141 130,4571 171 123 11,0771 19541 ro lant and e ment 171 Change in cash and cash •qulva18nts in the reporting period Cash and cash equivalents at the beginning of the reporting eriod 157,3431 131,4111 87.400 30,057 118.811 87,41JO Cash and cash equivalents at t ènd of the reporting period RECONCILIATION OF NET INCOMEIIEXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Nèt incomellexpenditurel foi the reporhng period las per the statement of financial activities} Adjuslrnents fgr,. Dèpreciation charges Interest Ilncreaselldecrease in debtors Increase/ decrease in creditors 147,0031 133,6941 io 359 11711 2,040 112.7391 (s7,5) 239 11231 11,260 18,1391 130,4571 Net pmided b I used in èratin activities ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash al hand 30,057 30,057 87,400 87,40L) Tol81 cash and cash equivalents The notes on pages 18 to 24 form part of these ffinancial statements. 17
HealthProm lcompany limited by8U3rantee and not havin£ share capitall NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. PrincÈpal accounting polieie$ Company Statu$ He8llhProm is both a reglstered ¢harlty {ND 11004Sg1 and a private company Ino. 4887855}, limited by guarantee and fegislered in England and Wales. In the evenl of charity being wr)und up, the liabilty in respect of the guarantee is limited lo £1 per member of thè charity. Tha address of the registered office is given in the Lègal and Adminlstrative Details on page 9. 8o$i¥ of Preparation The charity constitutes a publtc benefrt entity as defined by FRS 102. The financial statements have been prepared in accordance with AOuntIng and Reporting by Charitiès." Statement of Recommended Praciice applicable to Charities preparing theiraccounts in accordancewiththè Financial Rèporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic ol Ireland IFRS 1021, the Charitie5 Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. Going concern The financial slalements are wepared on a golng concern basls under the historical cost convention. The financial slalements are presented in sletling which is the functional currency of the charity. The significant accounting policies appliÈd in thè prèparation of thesa finanual statemenis are set out below. These policies have been consistenly applied lo 811 years presented unless otherwise stated. Income Income is recniSed in Ihg period inwhich the company is éntitled t(> r6c6iPt and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions befor6 baeoming entitled to it or when the donor has specrfied that the income is to be expended in a future #¢¢ounb"ng peiiod. Grants from the government and other agencies have been induded 88 Income from activrties in furtherAnce of the charity's objects wheTe these relate lo grant agreements wth strict budgèts, but as donations whèrÈ th6 mney is given with greater freedom of use. Expgnditure and basis of apportioning costs Expenditure is included when incurred and liabilitie3 8ie established fvr all services t)nee prtsvided. Expenditure includes amounts of irrectsverable VAT where charged. Expenditure on operational programrnes is recognised in the period in which il is incurred. A designated fund is established for expenditure whi¢h is for particular purposes. The majortty of costs are attributable to specific activities, known as dir8Ct costs. Certain shared costs ale apportioned to activities in furtherance of the objects of the charity by referencÉ to Ihe level of activty as reflected by the amount ol staff utilisation. Staff costs and premises expenses are allocated in proportion to the time spent on diflerent activities. Support Costs represent the cost of the London office and the costs incurred by London office-based staff, direcdy providing support for the international programrnes in¢luding management and supèrvision wherè those costs have not been attributed 10 Specific activities in furtherance of the objects of the charity. Oporatlonal programme support costs Operational programme support costs are allocated to operational programmes based on the average stsff tim8 sp8nt on tunrbing projects. Fundraising Costs These indude the salaries, direct expenditure and overhead costs of head office Staff who promote fund- raising. including events. Govamance costs Govemance costs include those costs associated with meeting the constitutional and slalulory requirements of the ¢har¥ty and include the audit fees and costs linked to the strategic management of the charity. 18
HealthPfOm Icornpany Ilmited by guarantee and not havillg Share ¢8pitall NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Capitallsation and deprèeiatlon of tangible fixed a$ts All asseis costing m¢re than £500 are capitalised. Depreciation is provided on all tsngible fixed assets at r8tÈs calculated to vrrite off the cost, loss estimatèd residual value, of each asset over its estimated useful life. as follows.. Office equipment, fixiurès and fittings- Over five years Debtors and Creditor4 Dèbtors and creditors with no stated interest rale and receivable or payable within one year are rewTded 8t transaction pri. Any losses arising from impairment are recognised expenditure. Fund a¢counting Funds held by thè charitable company afe.. Unreslrided general nd8- these are funds vthich can be used In accordance with the char*tsble objects at the discretion of the Trustees. Restricted frs- these are funds th81 Can only be used for particular restrictèd purposes wthin the objects of the Chatty. Rèstrictions arise when 4)ecified by the donor OT when funds are raiséd for particular restricted purposes. Foreign eurrencles General po5iey on foreign currency is to use the actual exchange rates as per the conversion reflected on the bank xccount or cash transaction. The policy is then adapted where necessary lo meet the spea'fi'c requirements of thè funders. Lea89¥ Opfyiating Sse rentals are charged lo the Statement of Financial Activitie8 on 8 Straight line basis over the period of the leasè. Pen¥lon5 The charity operates a defined ¢tsnlribution pension scheme. Contributions payablo teT the scheme are charged the Statèment of Financjal Aclivtties in the year to which they relate. Taxation As a registered charty, the company is not liable to ¢orporatSon tax on surpluses ar$8ing from its activihw. 2. Donations and L•9aei•s Unrestsicted Restricted 2024 2023 Committed Giving Donations, A eal, Fundraistn 375 6.010 6,385 375 54,599 54974 375 70,105 70,480 Events 48,589 48,589 Of the £70,48Ctr income recognised in 2023, £14,259 was unrtrstrfcted funding and £56,221 vras 18Stricted funding. 19
HealihProm (company limited by guaiantet and Dot havin8 share Catall NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3. Ineoma from eharltablè actIvI•s. Grants UnrestriGted Restricted 2024 2023 European Union UK Government Britlsh & Foreign School Society Islington Councll Postcode Society Trust HCD Memorial Fund FCDO Camden Council The GV & Sl 8ritten Trust Linda Norgrove Foundation Evan Cornish Foundation MPM Charitable Trust Cloudesley Camden GivinE Raindanee Charitablè Trust Othérs (including 8norkymtxJsI Society of Holy Child Jesus Googlemide5 Foundation 86,834 39,940 39,041 38,618 23,885 20,000 20,000 17,194 14,72S 10,720 10,OC 10,01 8,61XJ 86,834 39,940 39,041 38,618 23,885 20,000 20,000 17,194 14,728 10,720 10,000 10.000 8.600 15,000 6.100 20.631 114.281 19,690 47,500 20,000 12.127 29,800 5,000 15,000 6,100 15.000 5,000 18.489 20,000 25,000 21,100 360,188 381,288 331,687 Of the £331,687 income from Charitab activrties recogni5ed In 2023, £26,700 was unreslr4cied funding 8nd £304,987 was rfyslrided funding. 4. Expenditure on Raising Funds= 20,631 2024 2023 Costs of Fundraisin events 1.263 All of the £2,692 expendK(ure recognised in 2023 was charged lo unrestricted funds. All were support costs for 2024 and 2023. 2,692 & Charltable Actlvrtles.. eratlonal Pro rammes Afghanistan- Reducing Maternal & Infant Deaths UnVÉed Kingdom- Migrant Women Support B¢larus- Dèveloping Advoi>Cy Service United Kingdom- Gateway to Education and Soaal Integration Tajikistan- Putting Families First & Keeping and Finding Families Ukraine- Emer enc Total restricted expenditure Tational Pro ramme su 2024 2023 163,588 145,03S 128,548 21,208 156,412 44,382 181,017 5,805 20,417 408,033 21,646 429,679 458,379 24,333 482,712 rt eo81 Unre5triLted ex endilure Ex enditure on o Direct Costs Staff Wages. Professional f8és and implÈmant8tion costs Travel & subsistenE Publications, research & othér eosts Support Costs Staff wages and salaries, and other staff costs Offiee & pretnisès eosls Communications Gov6rnancè notè 6 rational ro rammes com ¥ised'. 268.884 2.939 82.695 238.81S 6,899 48,531 101,119 22.407 109 4.559 110.715 20,855 148 3,718 429,679 Of the £429,879 recognised in 2023, £21,646 was charyed lo unreslricled funds and £408,033 was charged to resliicted fvnds. 20
HealthProm It¢rnpany limlted by 8uar3ntee aNJ not havjn8 share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Govert)ance 2024 2023 Audit fee Legal Foe8 AGM and strate 3.756 553 250 4559 3,600 118 meetin 3.718 Net Ineomlng Resources for th? Year 2024 2023 These are stated after charging.. Depreciation Auditor's Temuneration- audit services Property rent and seNice charges 359 3.756 16.128 239 3.600 14,112 8. Staff Cost8 Numbers 2024 2023 Staff costs were a5 follows= Salaries and wages Social secu¥ity costs Pension 131.$36 6.039 3,646 i 87,019 2,845 2,611 The average number of employoe$ during the year was Six {ft)ur in 2023). ND employee received total employee benefrts (excluding empk)yei pensitsn costs) of more than £60.000 in 2024 or 2023. Total rèmuneration of the one key peisonllel ftir the year was £45.803 long key perstsnnel at £4S.102 tn 2022- 231. Under FRS 102, employee benefits include gross salary, employer's Nl and employerfs p8nsion contributbons. Directors and trustees are not remunerated bul ieastsnable travel expenses incurTed in puisuance tsf their duties are reimbursed (see note 171. 9. Tran¥fèts b•tween Fund8 The transfers bebveen Unreslri¢ted Funds and Restricted Funds repiesènt net contribulions tonrorn the projects 8ftèr allocating the overhead rosts to the projecis using the averagè staff time. 10. Tangiblè Flxod Assets Office Equipmen( rixtures & fthi Cost At 1 April 2023 Dis osals Al 31 March 2024 25,332 19,455 Depreciation Al 1 Apri5 2023 Di8PQ8als Char e for the ear At 31 March 2024 24,494 119,4551 359 Net Book Value At 31 March 2024 479 At 31 M8reh 2023 838 21
H¥althPron7 (company limited by guaramree and Dot having share capt811 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. Debtors 2024 2023 Project advan5 Prepayments Other debtors Accrued income 18.875 672 12,696 51,SO7 83,750 57,578 304 5,907 22,001 85,790 12. Credftors 2024 2023 Deferred Income Accruals Tr8dÈ creditors 12,382 9,022 3,834 1.605 7,150 10.627 23,36e Deferred income ieflect5 Income recètved in advance for the folliming financial year, to be expended i 8ccx)rdanc8 With agreed budgets. ALI of the d8f8Tred income brought forw8rd was released to Income in the year. 13. Analysis of Assets between Funds Unrestricted Restrictsd Funds Funds Totsl Unrestrieted Restricted 2024 Funds Funds Total 2023 Tangible fixed 858ets Current asset Current liabilities Net assets 479 30.592 3,834 27,237 479 113,807 10,627 103,6S9 838 47,039 3,859 44,018 838 173,190 23,366 150,662 83.215 6,793 78,422 126,151 19.507 106,644 14. Lèas& Commltmonts Thg lolal rninimum loase payrnents falling due under non-c8ncellable operaling lease agFeemenls at 31 March 2024 amounted to £4.032 {2023'. £4,032) and these commitments fall due within one year12022- 23.. within one yearl. 15. Contingent Assets Totsl grant funding awarded as at 31 March 2024 bul not yet received arKI recognised as inGome due lo the recognition criteria not being rnet gmounts to £215,8091£166.823 in 2022-231. 22
He8lthProm Icompany IiTnited by guarantee and not having share cap4tall NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. PAovement in Fund$ At 1 April Incoming Outgoing At31 March 2023 Resources Re¥ourceB Transfers Gain8 1 (Losses) 2024 Afghanl$tan- Reduang Malemal and Infant Deaths Belarus- Devebping an Advoeacy Service TajikÉ$tan- Putting Families First & Keeping and finding Families UK- Gat8way to EducatKJn and Soci&l Integration UK- Migrant Womèn Support Ukraine- Emergency Appeal 48.264 138,445 1163,5881 26,123 50.130 12,073 108,834 1128,5481 1,161 {34n 16,8271 1,086 1.086 39,940 121.558 121.2081 1145,0351 235 14,8751 13,8031 18,967 13.781 42,133 3,803 Restricted Funds Unrestricted funds Desi natèd funds 106.644 29,018 IS,000 408.777 27,656 (458.3791 125.5961 18,841 13,8411 115.0001 539 76,422 27,237 150,662 436,433 483 975 539 103659 At 1 April Ineomlng Outgoing At31 March 2022 Resources Resources Transfèrs Gains I (Losses) 2023 Afghanistan- Reducing Malemal and Infant Deaths Belarus - Developing an Advocacy Service Tajikistan Putting Families First & Keeping and finding Familiés UK- Migrant Women Support Ukraine- Emergency App881 Other small 53,354 121,723 1156,4121 29,599 48.264 62,961 126,409 1181,0171 7,333 13,6131 12.073 5,27S 15,8051 1,616 1,086 15701 107,920 144,3821 120.8351 42.133 13,371 T15) 5,164 120,4171 5,685 3.803 715L rts Restricted Funds Unre$lri¢ted funds Desi nated funds 133,676 20,680 30,000 361,216 41.074 1408,0331 124,3381 23,398 18,3981 115,0001 13,6131 106,644 29,018 15,000 184.356 402,290 432,371 3,613 150,662 The movèmént in funds shows the reconciliation ol the opening and rjosing balanS of the funds wher8 transfers represent the net contributions loftrom the projects to cover the staff time and other admin wsts. Ukraine Emergency Appeal funds weré merged with UK - Migrant Women Support funds lo continue delivering support to Ukrainian refugees. De%ripfjon ol the restricted funds can found in the Truslee8' report. The deficit for th¢ Belarus project is due to exd)8nge rate variances. The actual defiat will be determined or the final payment from EU is made. Any defirit will be subsidised from Unreslrided funds. Designated funds represent 8 bridge funding facility sel aside for the restred projects to bridgè the funding gaps in bebveÈn thè donor reporting periods, until the further grant in5talmenls are i¢le#sed. 23
Heathprom IcY)mpanylimftpd byguarantee and not having 5h3re capitall NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Payments to Trustges for Services One TTUStee, Ms Natali¢ Bennott, was paid £5,14CI during the period of 01 April 2023 - 31 March 2024 (Nil in 2022-231. This was a payrnenl for provision of services, which are over and above nomial Trustee duiies, as allowed by the Articles of Assoaation of the charity. Unconditional donations of £45012023.. £5201 were received from Trustees during thè year. Trustees did not have any expenses reimbursed during the year12023'. £Nill. 24
HealthPro leompany limlied by 8uarantee and not having share capital) INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 (This page does not form part of the statlrtory accounts) HealthProm Total to 31 March 2024 Total to 31 Marth 2023 GeneTal Fund PToject5 Fund INCOME Grant Incomè Donations RÈeéived Proceeds from Fundraising Events & Activities M8mbership Fees Bank Intèrest Foreign Exthange GainsllLossesl Sund Income Total In¢ome 21,100 2,357 3,653 375 171 360,188 40.178 8,411 381,288 42.535 12,(K4 375 171 539 331,687 48,601 21,504 375 539 13,613) 27,656 409.316 436,972 398,677 EXPENDITURE Project Payments lo Local P8rtners Projeci Travel, Accommodation. Sub515tence Project Training & Olhei Costs Project Direct Staff Costs Fundraising Costs & Event Expen8e8 Rent, Rates & Service8 Telephone & Postsge Stationery, Printing & Photoeopying Publications & Sub8cription5 Other offi Costs Office & Charity Insuran Depreciation Staff Salaries & Employarfs National Insurance Staff Recruitment & TT8ining Govemance Costs Bank Charges Consultanc & Pitrfèssional Fees Gross Expenditure TruBtee8 Authorised Transfers Total Ex nditur• Total Income less Ex 180.652 2,939 82.695 88.231 180,652 2,939 82,695 88,231 1,263 16,128 109 35 495 3,722 934 359 88,C118 188,682 6,899 48.531 50.133 2,692 14,112 146 208 911 3,701 1,175 239 92,475 827 3,718 509 17,413 432,371 1,254 2,580 17 13.548 92 29 416 3,124 785 302 73,935 79 598 149 57 14,083 4.559 118 2,096 25,596 18,841 44,437 16.781 4,559 736 13.100 483,975 618 11,004 458,379 t8,841 439,538 130.222 483,975 47,003 432,371 {33.694 enditure 25