COMPANY REGISTRATSON NUMBER: 05857943 CHARITY REGISTRATION NUMBER: 1116532 Health Behaviour Group Company Limited by Guarantee Unaudited Independently Examined Financial Statements For the year ended 31 July 2024 CHALMERS HB LTD Chartered Accountants 20 Chamberlain Street Wells Somerset BA5 2PF
Health Behaviour Group Company Limited by Guarantee Independently Examined Financial Statements Year ended 31 July 2024 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the independently examined financial statements 10
Page 1 Health Behaviour Group Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (contlnu¢dJ Year ended 31 July 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited independently examined financial statements of the charity for the year ended 31 July 2024. Achievements and performance The UK ro rams. Apau5e Investment in UK marketing remains almost completely suspended because of lack of support from DfE whose personnel believe RSE is best delivered by specially trained teachers. There are few of these nationally, so most delivery in schools is by a variety of subject teachers mostly in subject specialties other than PHSE in form or tutor groups. INB.. No teacher delivered program in the world that has not included peer involvement has ever been shown to change teenagers, erroneous overestimate of rates of teenage intercourse, delay first intercourse or increase use of barrier ontraception, all of which are predicted to improve sexual and emotional health and reduce pregnancies and STIS. The government funded evaluation ofApause in rollout to 105 secondary schools showed or strongly suggested positive outcomes for all except reduction of pregnancies or Experiencing STIS which could not be reliably evaluated at a mean age of 16 which was the latest evaluation possible in school age children because of lack of funding and support.] RAP There may be increasing opportunities to deliver the Respect and Protect part of the HBG suite of programs to young people in pupil referral units. This technology is based on learning principles identified by our recent CEO Dr. David Evans in his PhD and also published in peer reviewed papers, book chapters. We will be reporting on progress in due course. The Malawl ro ram. Progress In contrast the Malawi Apause program continues to grow ever stronger. Our collaboration with the not-for-profit organisation running Apause in Malawi goes from strength to strength. The enthusiasm, expertise and enterprise of the Malawi Apause organisation is resulting in many exciting developmer)ts. The two key people in the organisation are the senior community figurehead Dr Aupson Thole who is widely locally, nationally and internationally respected expert in community development and our operations manager Peter Mumba who has been with the program from our first visit to Malawi in 2008. Peter has grown in responsibility from a voluntary local youth leader role to a locally and hationally respected political figure and youth expert and an able operations manager for Ihe whole program. Without them, our appointed office super-peer Marie and all the group super-peers and peer educators none of the extraordinary progress would have been possible. Regular Zoom conferences have enabled collaborative discussion and planning as we jointly seek to broaden the application of Ihe program. The need to contain growth wilhing affordable limits and to dramatically reduce future costs per school, if the program is to grow - as we all hope it will - has become a key topic of our interactions. As described in last year's report, the program reaches more and more schools. including the secondary schools in the three towns in North Malawi nearest to the capital of the Region - Mzuzu where the program started and is continuing in nearly all secondary schools. Primary schools cannot currently be reached though community level changes necessitate delivering the intervention in primaries. Pupils in primary schools, particularly in rural areas and private and community schools are aged up to 18 and as in secondary schools the commonest reason
Page 2 Health Behaviour Group Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fcontlnued) Year ended 31 July 2024 for failure lo compete educalion is early marriage andlor unplanned pregnancy. Plans are being developed for delivery in the five to lenfold number of primary schools to secondary schools. While over 90 % of children attend a primary school only 25 % get access lo secondary education so the problems of delivery are logistically and financially much greater and will require development of new 8pproaches which we are addressing. The program now runs additional whole community as well as in faith and community based youth group sessions in all areas and the Malawi team have been running sessions in the University. Leaders and peers from the five main Christian denominations and Muslims are trained together for work in faith supported youth groups. Apause has an increasing media presence on Facebook wilh around 3000followers and has been featured on the community Radio station Chirundu FM in the Nkhata Bay area where education managers and community leaders are working together to achieve a wider reach than jusl to Secondary school pupils. This is further discussed below under the heading 2025 Malawi visit. Evaluation. The exlernal evaluation reported last year has been completed and reported by the sponsors though was only able to evaluate the form 1 rather than the whole program. The findings confirmed that the program was very well received al all levels of schools, authorities and the communily with highly significant changes in outputs similar to those achieved in the UK and Ireland program. A critical outcome is also believed to have been achieved in reports of dramatic reductions of girls leaving education early because of marriage or pregnancy. Head teachers describe as whole school changes of"improved discipline" which we believe is code for fewer inappropriate early sexual relationships but also reflects most young people's experience of being able to discuss relationships in their SRE curriculum and recognise and learn desirable social norms. With the increased travel for the Malawi Apause leaders and super-peer it was decided to buy vehicle part owned by the operations manager with an 80 /0 loan from Malawi Apause to be paid back over 5 years, after which the vehicle will become the property of PM who is paying off 200/0 of the loan from his own resources. This turned out lo be timely as it, with most second-hand vehicles in Malawi, was bought from abroad and in early 2024 there was a 40 % devaluation of the Malawi Kwacha. 2024 Malawi visit As a result of ill health JT has been unable to Iravel to Malawi. In Late 2024 DE'S partner Kim Hicks bravely accompanied DE (since his retirement a freelance consultant and advisory member of HBG) on his third and extended visit to the program mainly concentraled in the Nkhata Bay area and brief visits lo Mzuzu, Rumphi and Ekwendeni. The prime purpose of the visit was to explore a collaboration with a community Radio station who had contacted the Apause group in Malawi. As predicted by JT they were warmly welcomed. supported by the team and generously hosted for some of their accommodalion by Catherine and Lewis Chinula in Mzuzu where we had previously stayed. They also enjoyed their stay as Kim was introduced lo Malawi culture, supported David and created her own social following while keeping an inciteful record of their experiences and work. This visit had been carefully planned on a spreadsheet with each day being divided into moming and afternoon sessions with evenings generally kept flexible. The aim was to replicale in a village andlor primary school setting the most salient elements from one of the existing Apause Malawi secondary school sessions. The function of the radio station was to provide a means of curating key ideas from different demographics of Ihe community and primary
Page 3 Health Behaviour Group Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 July 2024 school students allowing them to be shared on air whilst preserving the anonymity of the actual contributors. It was envisaged that the session to be piloted would run simultaneously or al least close in timings in various classrooms before the recorded discussions were collated and played back by Chirundu FM Radio, thus potentiating a much wider reach of the programme but at a significantly lower cost. On arrival at Nkhala Bay and meeting the Chirundu FM radio station and being introduced to the village and its elders, il became apparent to David and Kim th21 an intervention involving multiple lassrooms and community venues was, in this instance, going to prove a logistical impossibility. Sensitive negotiations beeen the Apause Malawi Team, Chirundu FM and the community leaders secured an agreement to run the pilot programme in just one venue with four different demographics separated into two spaces and over a two-day recording. A third day was arranged whereby a panel representing all four demographics and experts in sexual health would meet lo debate key themes and challenges whilst arriving at some community wide response. All the interactions both within the small group discussions and the final panel meeting were recorded and edited into a compelling and popular series of radio programmes. The final panel meeting turned out to be a community event of considerable importance especially when the chief was presented on of the new footballs brought over from England by David and Kim. Fifty footballs in total had been purchased and transported lo Malawi with a view lo offering an activity and focal point for school and community cohesion. The ball was ceremonially handed over following many formalities and speeches expressing gratitude and resolutions lo serve the needs of the community's young people. While the pilot fell short of certain logistical expectations, nonetheless it established several potential ways forward lo scaling up Apause Malawi by deploying the medium of radio. Equally importantly, il was huge diplomatic success securing the goodwill and collaborative energies of the local education authority, community and school leaders for the future. We look foward lo a more detailed review of the visit with plans from our Malawi colleagues for Implementation in multiple primarylcommunity classrooms and venues. Source of funds HBG continues to be mainly financed by donations from a Charities Aid Foundation Trust. Financial revlew Total incoming resources for the period were £54,955 12023.. £25,000). Total resources expended were £34,142 (2023.. £41,265} resulting in net income for the year of £20,81312023'. net expenditure of £16,265). The charity has reserves carried forward of £23,936. 12023: reserves carried forward of £3,123). Reserrfes Policy Health Behaviour Group holds the following types of reserves.. Restricted reserves which are those available for expenditure in accordance with the donors, strategies. Restricted reserves at the 31 st July 2024 stood al £nil12023- £nill.
Page 4 Health Behaviour Group Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 July 2024 Free reserves which are those unrestricted reserves not already designated for a particular need and so are freely available for the trustees to spend on any of the Charity's purposes. There are free reserves at 31st July 2024 of £23,936. (2023- £3,123). Reserves are not considered necessary as the principal donor has covenanted to conlribute funds to the charity as and when required. Objectives and activities Prlnclpal activities In planning our activities for the year, we kept in mind the charity commissioner's guidance on public benefit. The focus of the activity remains as- the advancement of education and the promotion of health by,. 1. The development, provision and evaluation of interventions to benefit the public. and, in particular, young people by the development and the maintenance of behaviours, wilh an aim to enhance their physical and mental health. 2. Research into the effectiveness of education about health upon the behaviour of the public and in particular upon children and young people and the publication of Ihe useful results of such research. 3. The provision of advice upon all aspects of behaviour. Structure, governance and management Governlng Document The organisalion is a charitable company limited by guarantee. incorporated on 26th June 2006 and registered as a charity on 30th October 2006. The Company was established under a Memorandum & Association which established the objects and powers of the charilable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10. Induction I training and Appointment of Trustees New trustees are actively recruited from volunteers using the services of the charity and outside groups. Whenever possible each new trustee is given both a peer mentor (from the current board of trustees) and in depth training and induction in all aspects of being a trustee. This includes health & safety, finance and their legal obligations under charity and company law, the content of Ihe Memorandum & Articles of Association, the committee and decision making process, the business plan and the financial statements of the charily. The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles the Iruslees are elected lo hold office at Annual General Meetings, one third of the Trustees musl retire at each Annual General Meeting, those longest in office retiring first. Those who retire may be re-elected.
Page 5 Health Behaviour Group Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 July 2024 Structurei governance and management (conlinued) Related Parties Health Behaviour Group is a stand-alone organisation and has no connected charities. Risk Management The trustees have a risk management strategy which comprises: 1. An annual review of the risks the charily may face., 2. The establishment of systems and procedures to mitigale Ihose risks identified: 3. The implementation of procedures designed to minimise any potential impacl on Ihe charity should those risks materialise. Major risks and strategies in place to meet these.. 1. Loss of Premises. During the period the organisalion benefits from an arrangement with the Landlord in which Health Behaviour Group pays all bills and council tax but does not pay any renl. In May 2021 the office was moved to space rented by the CEO {Mr D Evans) at a rale of £300 pm which was considered a fair market rate. 2. Uncertain markels. UK markets slill remain uncertain following COVID but are slabilising posl year end. 3. Future PSans. The charity will seek to expand its offering within schools and young persons institutes in the UK and abroad.
Page 6 Health Behaviour Group Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fcontinued) Year ended 31 July 2024 Reference and administrative details Registered charity name Health Behaviour Group Charity registration number 1116532 Company registration number 05857943 Principal office and registered 20 Chamberlain Street office Wells Somerset BA5 2PF The trustees Dr R A Jackson Mr M Macan Mr A P Paine Dr J H Tripp (Chairman) Company secretary Mr D L Evans Independent examiner eic HAeD kJA¢O Small company provisions This report has been prepared in accordance with the provisions applicable lo companies entitled to the small companies exemption. The trustees, annual report was approved on trustees by.. 2 8losl.ls and signed on behalf of the board of Mr A P Paine Trustee
Page 7 Health Behaviour Group Company Limited by Guarantee Independent Examiner's Report to the Trustees of Health Behaviour Group Year ended 31 July 2024 I report to the trustees on my examination of the independently examined financial statements of Health Behaviour Group ('the charity,) for the year ended 31 July 2024. Responsibilities and basis of report As the Irustees of the company (and also its directors for the purposes of company lawl you are responsible for the preparation of the independently examined financial statements in accordance with the requirements of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)Ib) of the 2011 Acl. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the independently examined financial statements do not accord with those records. or the independently examined financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is nol a matter considered as part of an independent examination., or the independently examined financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accountF" be reached. Independent Examiner 21 loSI?s
Page 8 Health Behaviour Group Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2024 2024 Unrestricted funds Total funds Total funds 2023 Note Income and endowments Donations and legacies Total income 54,955 54,955 25,000 54,955 54,955 25,000 Expenditure Expenditure on charitable activities Total expenditure 34,142 34,142 41,265 34,142 34,142 41,265 Net Incomel(expendlture) and net movement in funds 20,813 20,813 (16,265) Reconclllation of funds Total funds brought forward Total funds carried forward 3,123 3,123 23,936 19,388 23,936 3,123 The statement of financial activities includes all gains and losses recognised in the year. All Income and expenditure derive from continuing activities. The notes on pages 10 to 16 form part of these independently examined financial statements.
Page 9 Health Behaviour Group Company Limited by Guarantee Statement of Financial Position 31 July 2024 2024 2023 Note Flxed assets Tangible fixed assets 14 227 303 Current assets Debtors Cash at bank and in hand 15 2,250 22,143 3,000 6,459 24,393 9,459 Creditors: amounts falling due withln one year Net current assets 16 684 6,639 23,709 2,820 Total assets less current liabilities 23,936 3,123 Net assets 23,936 3,123 Funds of the charity Unrestricted funds 23,936 3,123 Total charlty funds 17 23,936 3,123 For the year ending 31 July 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities,. The members have not required the company to obtain an audit of its independently examined financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibililies for complying with the requirements of the Act with respect to accounting records and the preparation of independently examined financial statements. These independently examined financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These independently examined financial statements were approved by the board of trustees and authorised for issue on . .l&l.o. JI.zs.,..., and are signed on behalf of the board by.. Mr A P Paine Trustee The notes on pages 10 to 16 form part of these independently examined financial statements.
Page 10 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements Year ended 31 July 2024 General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 20 Chamberlain Street, Wells, Somerset, BA5 2PF. Statement of compliance These independently examined financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the hislorical cost basis. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Restricted funds 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 a particular purpose. Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated wilh the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and ils amount can be measured reliably. Income from charitable activities is accounted for when earned and the related services are provided.
Page 11 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements (Gontinuedj Year ended 31 July 2024 Accounting policies (continuod) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fu15y recovered, and is classified under headings of the statement of financial activities to which it relales.. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries. including those support costs and costs relating to the governance of the charity apportioned to charitable activities. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Tangible assets All fixed assels are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows.. Equipment 25 % reducing balance Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverab5e amount, the asset is impaired accordingly. Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Volunteers and donated services and facilities The value of services provided by volunteers is not incorporated into these financial statements. Where goods or services are provided to the charity as a donation that would normally be purchased from our suppliers, this contribution is included in the financial statements at an estimale based on the value of the contribution to the charity.
Page 12 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements (continuedj Year ended 31 July 2024 Limited by guarantee The Company is limited by guarantee and as such has no share capital. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donations Donations 54,955 54,955 25,000 25,000 Expenditure on charitable actlvltles by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Apause Programme Malawi Pilot Project Support costs 3,621 26,993 3,528 3,621 26,993 3,528 4,776 29,000 7,489 4,776 29,000 7,489 34,142 34,142 41,265 41,265 Expenditure on charitable actlvlties by activlty type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Apause Programme Malawi Pilot Project 3,621 26,993 30,614 3,528 7,149 26,993 34,142 12,265 29,000 3,528 41,265
Page 13 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements f¢ontinued) Year ended 31 July 2024 Analysis of charitable expenditure Unrestricted funds - Apause Programme 2024 2023 Opening stock Rent, rates and water Snsurance 1,100 3,600 76 3,758 (137) 3,621 Total 4.776 Support costs as per note 10 Total 3,528 7,489 7,149 12,265 Unrestricted funds - Malawi Pilot Project Direct charitable activity - Malawi Pilot Project 26,993 29,000 Total 34,142 41,265 Analysis of support costs Governance and Support costs are apportioned between activities and represent a fair estimate of usage of that overhead. Analysis of governance and support costs - Apause programme Total 2024 Total 2023 Communications and IT General office Human resources Finance costs Governance costs Sundry 690 76 1.632 690 76 1,632 17 756 357 611 101 1.733 254 4,040 750 756 357 3,528 3,528 7,489 Governance costs are in respect of the accountancy fees. Costs in relation to the preparation of the accounts have been charged lo Chalmers HB Chartered Accountants of which Tony Paine, one of the trustees, is a Director. No time costs have been applied by Tony Paine and costs are solely in relation to professional services of the firm.
Page 14 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements (continued) Year ended 31 July 2024 10. Net incomel(expenditurel Net incomel{expenditure) is stated after chargingl{crediting)'. 2024 2023 Depreciation of tangible fixed assets Loss on disposal of heritage assets 76 101 3,000 11. Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the independently examined financial statements 12. Staff costs The average head count of employees during the year was Nil12023'. Nill. No employee received employee benefits of more than £60,000 during Ihe year12023: Nil). 13. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. No expenses have been claimed by a trustee this year. {2023'. nil). 14. Tanglble fixed assets Equipment Total Cost At 1 August 2023 and 31 July 2024 Depreciation At 1 August 2023 Charge for the year At 31 July 2024 Carrying amount At 31 July 2024 At 31 July 2023 6,475 6,475 6,172 76 6,172 76 6,248 6,248 227 227 303 303
Page 15 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements {con¢inugdJ Year ended 31 July 2024 15. Debtors 2024 2023 Trade debtors 2,250 3,000 16. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Director loan accounts 684 684 5,955 684 6,639 In the year ended 31 July 2018, Dr J Tripp made a loan of £18,000 to the charity. In the year ended 31 July 2020, £8,045 was repaid, resulting in a balance of £9,955. The loan balance of £4,000 has been written off as a donation without gift aid in the year ended 31 July 2023. The loan balance of £5,955 has been written off as a donalion without gift aid in the year ended 31 July 2024. 17. Analysis of charitable funds Unrestricted funds At 1 August 2023 At Income Expenditure 31 July 2024 General funds 3,123 54,955 134,1421 23,936 At 1 August 2022 At Income Expenditure 31 July 2023 General funds 19,388 25,000 141,2651 3,123 All projects undertaken by the charity in this year have been funded from unrestricted funds.
Page 16 Health Behaviour Group Company Limited by Guarantee Notes to the Independently Examined Financial Statements {contlnuedJ Year ended 31 July 2024 18. Analysis of nel assets between funds Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets 227 23,709 227 23,709 Net assets 23,936 23,936 Unrestricted Tolal Funds Funds 2023 Tangible fixed assets Current assets 303 2,820 303 2,820 Net assets 3,123 3,123 19. Related parties As disclosed in Note 18, a loan of £18,000 was made to the chairty in the year ended 31 July 2018 by one of the trustees (and directors), Dr J Tripp. This balance has now been written off. This year, donations of £54,955 have been received from the truslees.12023 £25,000)