Company registration number: 06316667 Charity registration number: 1122440
**LONDON ENVIRONMENTAL HEALTH PRACTITIONERS TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **London Environmental Health Practitioners Contents**
||**Page**|
|---|---|
|Trustees' Report|1—5|
|Independent Examiner's Report|6|
|Statement of Financial Activities (including Income and Expenditure Account)|7|
|Comparative Statement of Financial Activities (including Income and Expenditure Account)|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10—14|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities (including Income and Expenditure Account)|15—16|
**London Environmental Health Practitioners Company No. 06316667 Trustees' Report For The Year Ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity's Memorandum of Association lists ALEHM's established objectives which are to help to protect and improve the environment and public health in London and to advance education in environmental health for the public benefit by:(a) Providing a policy and strategy forum for London borough environmental health managers and staff to develop and deliver environmental health services within London;
(b) Developing, delivering and promoting coordinated environmental health services for London; and
- (c) Identifying the training needs of London's environmental health services to develop and deliver appropriate training.
ALEHM publishes a business plan which, with other examples of the Association's activities and formal documents, can be found on the Alehm web site at https://alehm.org.uk/. Records, minutes and other technical and professional supporting information are recorded on a membership section of the Knowledge Hub which is accessible to members of the Alehm community.
## **Significant Activities**
ALEHM continued to offer a range of member meetings, using hybrid facilities which enabled more face to face meetings with and training manly taking place online. Attendance numbers at members meetings continued to be very high, as the hybrid meetings offered greater flexibility and more officers were able to attend. The communication with members continues via email via contact lists to ensure members receive information relevant to their specific interests, and key information is available on the website and LinkedIN Alehm’s key purpose is to raise the profile of a broad spectrum of emerging issues that affect member authorities and provide low cost training to ensure members have the knowledge of up-to-date issues and can maintain the required number of CPD hours. ALEHM also provides operational support to enable members to react quickly and effectively to the changing environmental health environment.
## **Public Benefit**
The Executive regularly review and agree a working business plan containing activities that deliver our aims and objectives. Activities are grouped within the themes of:
- Partnership;
- Policy and Strategy;
- Support Services;
- Learning;
- Building Capacity.
Our activities within the themes during 2024-25 are described below.
## **Partnership:**
We aim to work with partners to establish and develop alliances that will help us to improve the effectiveness of environmental health related service delivery.
## **Healthier Catering Commitment:**
The HCC group represents 27 local authorities and public health teams, and the aim is to make small changes to the food offered in fast food and takeaway premises to make it slightly healthier, and to provide healthier options to make it easier to make healthier choices.
ALEHM has helped coordinate the project and maintain its momentum by supporting the chair, minute taking and attending business meetings to promote the aims of the group with food producers and distributors. The group aims to improve the opportunities of food businesses to purchase healthier food from their suppliers and to influence multi-site businesses to change their recipes. Financial assistance was received with a grant of £3,665 (2024 £13,766) from the Greater London Authority. A small proportion of ALEHM’s costs were covered by this funding, although ALEHM also invests significant internal resources into this important project. Alice Bimpong from Tower Hamlets council, continues to chair the group and extend our grateful thanks to Alice for all her hard work and dedication.
## **GLA Licensing and Regulation sub-group**
Created during the Covid pandemic to bring enforcers, policy makers and business representatives together, ALEHM’s vital role in this dynamic and strategic group enables issues faced by enforcers to be raised and discussed and potential resolutions identified through sharing of information, lobbying and training while ensuring regulatory activity is aligned with business needs.
## **Learning – student consortia and continuing professional development:**
We aim to enhance the learning and development of London staff and trainees.
A Student Apprenticeship Support Group was established in 2023/24 which has continued and will remain in place.
...CONTINUED
Page 1
**London Environmental Health Practitioners Trustees' Report (continued) For The Year Ended 31 March 2025**
## **Public Benefit - continued**
A programme of low cost virtual training courses and workshops was run across the year.
Most training is taken up by Alehm member authorities, but where there is extra capacity spaces are offered to other authorities at a slighter higher charge than for members.
## **Building Capacity:**
We aim to develop the business capacity of LEHP to support ALEHM’s future plans.
Incorporation and charitable status was achieved for London Environmental Health Practitioners in 2008. From 1st April 2018 ALEHM became an employer and appointed 3 key workers on permanent contracts, extended to 4 in 2022. The ALEHM employees provide some administrative support such as minute taking and coordination support to members, and action certain areas of work on behalf of members under the direction of the trustee board. External review is provided from accountants to ensure the effective governance of the company.
This annual report will be placed on the website and the link circulated to members.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
Over the previous 12 months, ALEHM’s membership activities have included:
The continuation of the student apprenticeship group to support managers with staff undertaking the Environmental Health apprenticeship program, we have also engaged with Middlesex University who run the environmental health apprenticeship degree in London
Based on identified membership needs, across a range of technical areas, to providing training to maintain competency of regulatory staff and to upskill officers taking on a range of new regulatory duties. Courses included a wide range of legal training courses, gas safety enforcement, nuisance investigation, regulation of approved food premises, and anti-social behaviour regulation. These courses provided a total of hours of CPD accredited competency training for the environmental health community. ALEHM ran 4 low cost CPD days for front line officers to provide essential update training to assist officers to maintain their competency and help maintain a high-quality regulatory service for businesses in London.
ALEHM ran 5 free member meetings on the themes of Food, Pollution, Intelligence and Enforcement, Housing, and Licensing and Animal Welfare. These meetings are free of charge and provide valuable CPD as well as the opportunity to network.
Details of training courses in 2024/25 are below:
- May - Inflatables Health and Safety (27 Delegates, 5 hours)
- May - Returning to Health and Safety (18 Delegates, 11 hours)
- June - Housing CPD day (35 Delegates, 4.25 hours)
- July - Interview Under Caution (27 Delegates, 3 Hours)
- September - Accident Investigation (28 Delegates, 6 hours)
- September - Courtroom Skills (25 Delegates, 3 hours)
- September - Empty Homes (22 Delegates, 3.25 hours)
- September - Legionella (cooling tower) (9 Delegates, 6 hours)
- October - Pollution CPD Day (18 Delegates, 5 hours)
- October - Food CPD Day (40 Delegates, 4.5 hours)
- October - Writing Prosecution Reports (29 Delegates, 3 hours)
- December - Excess Cold (26 Delegates, 3 hours)
- December - Penalty Notices - Nuisance (14 Delegates, 3 hours)
- January - Health and Safety CPD Day (45 Delegates, 4.25 hours)
- January - Hygiene Emergency Prohibition (23 Delegates, 3 hours)
- • March - Noise from Construction (34 Delegates, 3 hours)
This is a total of 1,770.75 CPD hours for 420 delegates.
Page 2
**London Environmental Health Practitioners Trustees' Report (continued) For The Year Ended 31 March 2025**
## **Financial Review**
## **Financial Position**
The Trustees consider the financial performance by the charity during the year to have been satisfactory. The main source of income is from membership, in the year to 31/3/2025 total subscription income was £51,930 (2024 - £53,509). There has been no change to number of members. Training income has decreased in the year falling from £34,252 to £27,614. The charity has run 18 courses compared with 19 in the previous year but there was also a fall in the number of delegates attending the courses.
Separate courses have been run from funds received in previous years for training. This has meant that there has been cost without income this year.
The main costs to the charity are staff costs. The total of staff costs have decreased this year to £60,747 (2024 £63,133). There was an inflationary pay increase but due to a fall in staff numbers total costs are reduced. In 2024, there were additional staff as there was a handover in the management role and one employee left and this role has been replaced by freelance secretarial support.
There has been a fall in the income from the Healthier Catering Commitment Scheme. In 2025, Alehm received £3,655 (2024 £13,766) as grant income. ALEHM agreed to cover some of the costs to continue the HCC as funds are not available to fund all the costs.
Interest received as increased in the current year to £5,129 (2024 £3,576). The charity has benefited from higher interest rates and also has deposited surplus funds into a higher earning account.
The Board will propose an increase in subscriptions and training fees from 1 April 2026.
## **Reserves Policy**
The current policy, agreed by Trustees at the Executive meeting held on the 12 April 2016 requires that Alehm maintains a financial reserve of the equivalent of one year of subscription income along with 50% of the expected annual income from grant funded projects. Annual project funding to date has been up to £200,000, so a level of reserve of £100,000 was agreed.
Current annual income from subscriptions is £51,930. The trustees also introduced a contingency fund to be an additional part of the reserves, to allow for any unexpected expenditure. This is set at £15,000. The minimum level of reserves for 2024-25 is set at £155,000 to provide an appropriate level of financial stability.
At the year end the charitable company had total reserves of £179,221 required comprising general reserves of £117,668 and restricted funds of £61,553.
## **Going Concern**
We have no concerns regarding the financial viability of ALEHM . We expect to retain the same membership for 2026/7 and propose an increase to subscriptions to ensure that income will cover anticipated cost increases. We have reviewed the projected income for training for 2025/26, and our forecast for this year is to break even and that results for 2026/7 will be similar. We have a number of training courses booked to secure income. We also have reserves of £179,221 and continue to have the support of the Councils for whom we work.
## **Structure, Governance and Management**
## **Governing Document**
The charity is constituted as a company limited by guarantee, registered under the Companies Act. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities as such under both company and charity legislation.
The trustees are all individuals.
Page 3
**London Environmental Health Practitioners Trustees' Report (continued) For The Year Ended 31 March 2025**
## **Trustee Selection Methods**
The Trustees are members of ALEHM and were approved to undertake the role by members of ALEHM. The Articles of Association requires that one third of the Trustees must apply for re-election each year.
At the 2024 AGM, Jon Averns announced his intention to resign as a director and Chair. James Armitage has been appointed as his replacement as Chair. Also at the AGM, Gavin Douglas was reappointed to the Board.
Most trustees have completed training on the role of a trustee and newer trustees will do similar training if it is available. Trustees have also been provided with the Charity Commission advisory documents and links when they are first elected and the Team ensures that ALEHM’s activity is carried out in accordance with the Memorandum and Articles of Association. The Board have also agreed to consider allocating responsibility for areas of the workplan to Trustees with a particular interest to support the Alehm operational team and help move forward the charity business plan.
## **Reference and Administrative Details**
## **Trustees**
R Pye - Elected trustee J Averns - Elected trustee D Edwards - Elected trustee S Newman - Elected trustee V Simpson - Elected trustee G Douglas - Elected trustee J Armitage - Elected trustee A Willis - Elected trustee
**Charity Number** 1122440
**Company Number** 06316667
## **Registered Office**
4th Floor, 18 St. Cross Street London EC1N 8UN
## **Independent Examiner**
Matthew Barton BA(Hons) FCA CTA S&W Partners (Leeds) Ltd 3rd Floor, 56 Wellington Street Leeds LS1 2EE
The legal name of the charity is London Environmental Health Practitioners.
The charity is also known by its operating name Association of London Environmental Health Managers.
Page 4
**London Environmental Health Practitioners Trustees' Report (continued) For The Year Ended 31 March 2025**
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
## James Armitage
James Armitage (Dec 16, 2025 15:47:37 GMT)
J Armitage Trustee
16/12/2025
Page 5
**London Environmental Health Practitioners**
## **Independent Examiner's Report to the Trustees of London Environmental Health Practitioners For The Year Ended 31 March 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025, which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the notes to the accounts, including significant accounting policies.
## **Responsibilities and Basis of Report**
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“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 your 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) (b) of the 2011 Act.
## **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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 not a matter considered as part of an independent examination; or
4. the accounts 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 accounts to be reached.
## ~~Matthew Barton~~
Matthew Barton (Dec 16, 2025 16:57:10 GMT)
Matthew Barton BA(Hons) FCA CTA Date
S&W Partners (Leeds) Ltd 3rd Floor, 56 Wellington Street Leeds
LS1 2EE
Page 6
## **London Environmental Health Practitioners Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Membership subscriptions
Training events
GLA - Healthier Eating Commitment
Investments
**3**
**EXPENDITURE ON:**
Charitable activities:
**4**
Membership subscriptions
Training events
GLA - Healthier Eating Commitment
Work experience
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**14**|**Unrestricted**
**funds**
**£**
51,930
27,614
-
5,129|
**Restricted**
**funds**
**£**
-
-
3,655
-|**2025**
**Total funds**
**£**
51,930
27,614
3,655
5,129|**2024**
**Total funds**
**£**
53,509
34,252
13,766
3,576|
|---|---|---|---|---|
||84,673|
3,655|
88,328|105,103|
||(74,007)
(10,227)
-
-|
-
-
(4,857)
(14,577)|
(74,007)
(10,227)
(4,857)
(14,577)|(81,049)
(12,878)
(9,413)
-|
||(84,234)|
(19,434)|
(103,668)|(103,340)|
||439|
(15,779)|
(15,340)|1,763|
||439
120,529|
(15,779)
77,332|
(15,340)
197,861|1,763
196,098|
||120,968|
61,553|
182,521|197,861|
The notes on pages 10 to 14 form part of these financial statements.
Page 7
## **London Environmental Health Practitioners Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Membership subscriptions
Training events
GLA - Healthier Eating Commitment
Investments
**3**
**EXPENDITURE ON:**
Charitable activities:
**4**
Membership subscriptions
Training events
GLA - Healthier Eating Commitment
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**14**|**Unrestricted**
**funds**
**£**
53,509
34,252
-
3,576|
**Restricted**
**funds**
**£**
-
-
13,766
-|**2024**
**Total funds**
**£**
53,509
34,252
13,766
3,576|
|---|---|---|---|
||91,337|
13,766|105,103|
||(81,049)
(12,878)
-|
-
-
(9,413)|(81,049)
(12,878)
(9,413)|
||(93,927)|
(9,413)|(103,340)|
||(2,590)|
4,353|1,763|
||(2,590)
123,119|
4,353
72,979|1,763
196,098|
||120,529|
77,332|197,861|
The notes on pages 10 to 14 form part of these financial statements.
Page 8
## **London Environmental Health Practitioners Balance Sheet As At 31 March 2025**
|**Notes**
**CURRENT ASSETS**
Debtors
**9**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than**
**One Year**
**11**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
**14**|**Unrestricted**
**funds**
**£**
33,459
185,907|
**Restricted**
**funds**
**£**
-
61,553|**2025**
**Total funds**
**£**
33,459
247,460|**2024**
**Total funds**
**£**
29,009
256,925|
|---|---|---|---|---|
||219,366
**(70,678)**|
61,553
**-**|
280,919
**(70,678 )**|285,934
**(60,023 )**|
||**148,688**|
**61,553**|
**210,241**|**225,911**|
||**148,688**|
**61,553**|
**210,241**|**225,911**|
||**(27,720)**|
**-**|
**(27,720 )**|**(28,050 )**|
||**120,968**|
**61,553**|
**182,521**|**197,861**|
||||61,553
120,968|77,332
120,529|
||||182,521|197,861|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
## James Armitage
## James Armitage (Dec 16, 2025 15:47:37 GMT)
J Armitage Trustee 16/12/2025
The notes on pages 10 to 14 form part of these financial statements.
Page 9
**London Environmental Health Practitioners Notes to the Financial Statements For The Year Ended 31 March 2025**
## **1. General Information**
London Environmental Health Practitioners is a company limited by guarantee, incorporated in England & Wales, registered number 06316667 and registered charity number 1122440. The registered office is 4th Floor, 18 St. Cross Street, London, EC1N 8UN.
## **2. Accounting Policies**
## **2.1. Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
## **2.2. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
There are no endowment funds.
## **2.3. Incoming Resources**
Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions, which must be met before the charity is entitled to the resources, is not recognised until the conditions have been met.
## **2.4. Resources Expended**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **2.5. Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **2.6. Taxation**
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
## **2.7. Pensions**
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Page 10
**London Environmental Health Practitioners Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## **2.8. Government Grant**
Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.
All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.
## **2.9. Debtors**
Debtors are measured at their recoverable amount at the balance sheet date.
## **2.10. Creditors**
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## **3. Investment Income**
|**.** **Investment Income**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Bank interest receivable|5,129|3,576|
## **4. Analysis of Expenditure**
|**.** **Analysis of Expenditure**||||
|---|---|---|---|
|Membership subscriptions
Training events
GLA - Healthier Eating Commitment
Work experience
Membership subscriptions
Training events
GLA - Healthier Eating Commitment|**Activities**
**undertaken**
**directly**
**£**
-
10,227
4,857
-|**Support**
**costs**
(see note5)
**£**
74,007
-
-
14,577|**2025**
**Total**
**£**
74,007
10,227
4,857
14,577|
||15,084|
88,584|
103,668|
||**Activities**
**undertaken**
**directly**
**£**
-
12,878
9,413|**Support**
**costs**
(see note5)
**£**
81,049
-
-|**2024**
**Total**
**£**
81,049
12,878
9,413|
||22,291|
81,049|
103,340|
Page 11
**London Environmental Health Practitioners Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## **5. Support Costs**
|Employee costs
General administration
Employee costs
General administration
**6.** **Independent Examiner's Remuneration**
Independent examination of the financial statements
**7.** **Staff Costs**
Staff costs were as follows:
Wages and salaries
Other pension costs|**Membership**
**subscriptions**
**£**
60,968
13,039|**Membership**
**subscriptions**
**£**
60,968
13,039|
**Work**
**experience**
**£**
-
14,577|**2025**
**Total**
**£**
60,968
27,616|
|---|---|---|---|---|
||74,007||
14,577|
88,584|
||||**2025**
**£**
3,300
**2025**
**£**
60,083
665
60,748|**2024**
**Membership**
**subscriptions**
**£**
63,411
17,638|
|||||81,049|
|||||**2024**
**£**
3,150|
|||||**2024**
**£**
62,175
958|
|||||63,133|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## **8. Average Number of Employees**
Average number of employees during the year was: 3 (2024: 3)
## **9. Debtors**
|**.** **Debtors**|||
|---|---|---|
|**Due within one year**
Trade debtors
Other debtors|**2025**
**£**
16,500
16,959
33,459|**2024**
**£**
23,531
5,478|
|||29,009|
Page 12
**London Environmental Health Practitioners Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## **10. Creditors: Amounts Falling Due Within One Year**
|Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income
**11.** **Creditors: Amounts Falling Due After More Than One Year**
Accruals and deferred income
**12.** **Deferred Income**
Deferred income movements in the year were as follows:
Balance at the start of the period
Income deferred in the current period
Amounts released in income from previous periods
Balance at the end of the period||**2025**
**£**
17,773
441
1,079
51,385
70,678
**2025**
**£**
27,720
**2025**
**£**
72,729
47,165
(44,679)|**2024**
**£**
5,895
604
1,096
52,428|
|---|---|---|---|
||||60,023|
||||**2024**
**£**
28,050|
||||**2024**
**£**
96,343
28,329
(51,943)|
|||75,215|
72,729|
## **13. Pension Commitments**
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £665 (2024: £958).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
## **14. Movement in Funds**
|**4.** **Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
GLA -Healthier Eating Commitment
Work experience
**Total restricted funds**
**Total funds**|**As at 1 April**
**2024**
**£**
120,529
29,378
47,954|**Income**
**£**
84,673
3,655
-|**Expenditure**
**£**
(84,234)
(4,857)
(14,577)|**As at 31**
**March 2025**
**£**
120,968
28,176
33,377|
||77,332|
3,655|
(19,434)|
61,553|
||||||
||197,861|
88,328|
(103,668)|
182,521|
Page 13
## **London Environmental Health Practitioners Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
GLA -Healthier Eating Commitment
Work experience
**Total restricted funds**
**Total funds**|**As at 1 April**
**2023**
**£**
123,119
25,025
47,954|**Income**
**£**
91,337
13,766
-|**Expenditure**
**£**
(93,927)
(9,413)
-|**As at 31**
**March 2024**
**£**
120,529
29,378
47,954|
|---|---|---|---|---|
||72,979|
13,766|
(9,413)|
77,332|
||||||
||196,098|
105,103|
(103,340)|
197,861|
## **15. Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## **16. Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
## **17. Controlling Parties**
The charitable company has no controlling party
## **18. Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
## **19. Exceptional Items**
In previous accounting period there has been an overprovision for accountancy fees of £3,300. This provision has been reduced in this accounting period which has distorted the accountancy fees from what the usual costs would be.
Page 14
## **London Environmental Health Practitioners Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Membership subscriptions**
Income from charitable activities
**Training events**
Income from charitable activities
**GLA - Healthier Eating Commitment**
Grants
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Membership subscriptions**
Wages and salaries
Employers pensions - defined contributions scheme
Travel and subsistence expenses
Computer software costs
Insurance
Stationery
Telecommunications and data costs
Independent examiner's fees
Accountancy fees
Other services
Subscriptions
Bank charges
Entertaining
Sundry expenses
**Training events**
Other direct costs
**GLA - Healthier Eating Commitment**
Support and administration costs|**2025**
**Total funds**
**£**
51,930|**2024**
**Total funds**
**£**
53,509
53,509
34,252
34,252
13,766
13,766
3,576
3,576
105,103
(62,175)
(958)
(278)
(6,967)
(2,477)
-
(410)
(3,150)
(1,830)
(1,135)
(180)
(867)
(609)
(13)
(81,049)
(12,878)
(12,878)
(9,413)
(9,413)
...CONTINUED|
|---|---|---|
||51,930
27,614||
||27,614
3,655||
||3,655
5,129||
||5,129||
||88,328
(60,083)
(665)
(220)
(5,292)
(2,654)
(7)
(446)
(3,300)
1,661
(1,041)
(232)
(879)
(692)
(157)||
||(74,007)
(10,227)||
||(10,227)
(4,857)||
||(4,857)||
Page 15
**London Environmental Health Practitioners Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025**
|**Work experience**
Training seminars and workshops
**NET (EXPENDITURE)/INCOME**|(14,577)|-|
|---|---|---|
||(14,577)|-|
||(103,668)|(103,340)|
||**(15,340)**|**1,763**|
Page 16