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2025-03-31-accounts

A NNUAL R EPORT A ND _ F INANCIAL STATEMENT

31 March 2025

The Worldwide Hospice Palliative Care Alliance Company Limited by Guarantee Registered in England and Wales No 6735120 Registered Charity No 1127569

31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

TRUSTEES ANNUAL REPORT

1. ADMINISTRATIVE DETAILS

Registered name

The Worldwide Hospice Palliative Care Alliance Any other working name (or abbreviation): WHPCA

Charity and Company Registration

Registered charity: 1127569 Company limited by guarantee in England and Wales: 6735120

Principal and Registered Office

Hospice House 34-44 Britannia Street London WC1X 9JG

Independent Examiner

Shaun Jordan Price Bailey LLP 3[rd ] Floor 24 Old Bond St Mayfair London W1S 4AP

Banker

Coutts and Co. 440 Strand London WC2 0QS

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Trustees (During Fiscal Year)

Dr James Cleary Director and Walther Senior Chair of Supportive Oncology, Indiana University Chair July 2024 to present Dr Richard Harding Kings College, Cicely Saunders Institute Appointed: October 2016 Re-appointed Mar 2020 Vice Chair Dr Frank Brennen Physician Appointed: October 2017 Re-appointed Dec 2020 Appointed: October 2017 Re-appointed Dec 2020 Treasurer Dr Julie Ling Chief Executive Officer, European Association for Palliative Care Appointed: December 2014 (Chair from June 2018 to 2024) Dr Julia Downing Chief Executive Officer, International Children’s Palliative Care Network Appointed: October 2017 Unlimited Term Dr Emmanuel Luyirika Executive Director, African Palliative Care Association Appointed: November 2012 Unlimited Term Dr Ednin Hamzah Chair, Asia Pacific Hospice Palliative Care Network Appointed: November 2013 Re-appointed: August 2017 Unlimited Term Resigned June 2024 Mr. Toby Porter CEO, Hospice UK Appointed: June 2023 Dr Agnes Csikos Pecs-Baranya Hospice Foundation, Hungary Appointed: October 2017 Re-appointed Mar 2021 Ms. Maria Marroquin Administrator, Latin American Palliative Care Assoc. Appointed: August 2020 Unlimited Term

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Ms Laurel Gillespie Executive Director, Canadian Hospice Palliative Care Association Appointed: May 2022 Dr Stephen Watiti Trustee with Lived Experience Palliative Care Appointed: December 2018 Reappointed November 2022 Dr Savita Butola Secretary, Indian Association of Palliative Care Appointed: June 2020 Unlimited Term Prof Yoshiyuki Kizawa President, Japanese Society for Palliative Medicine Appointed: September 2020 Prof Meera Agar Chair, Palliative Care Australia Appointed: September 2020 Dr Babe Gaolebale Botswana Ministry of Health Appointed: May 2020 Dr Sami Alsafari Professor, Kasr Al-Ainy School of Medicine, Cairo University. Appointed: May 2022 Dr Douglas Crispim Brazilian National Academy of Palliative Care Appointed: December 2022 Prof Ghauri Aggarwal Chair, Asia Pacific Hospice Palliative Care Network Appointed September 2024 Unlimited Term

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

2. STRUCTURE, GOVERNANCE AND MANAGEMENT

Nature of Governing Document

The Worldwide Hospice Palliative Care Alliance is a charitable company limited by guarantee constituted on 28 October 2008 and governed by articles and memorandum of association which were last amended on 25 July 2017. The trustees are also directors of the charity for the purposes of the Companies Act.

How the Charity is Constituted

The charity is an international non-governmental organization with trustees from each region of the world. There are currently 500 organizational members of the WHPCA from 103 countries. WHPCA members are not currently required to pay dues. The only voting members are the trustees.

The Board of Trustees

Trustees are elected and appointed according to the byelaws, which identify the number of trustees from each world region. Qualified candidates for election to the Board are identified with our regional members and are elected by current trustees.

Most trustees retire from office after four years. Retiring trustees can be reappointed but a trustee who has served for two consecutive terms must take a break from office and may not be reappointed for one year. Trustees that represent named organizations in the byelaws can serve unlimited terms. An officer of the board can remain on the board as long as they remain seated.

The trustees delegate day-to-day management of the charity to the Executive Director, Dr Stephen Connor.

The trustees set the remuneration of key management personnel based on market rates within the sector

3. PUBLIC BENEFIT

We have referred to Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. Our achievements and performance in section 5 show how we have met the public benefit requirements.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

The Worldwide Hospice Palliative Care Alliance (WHPCA) is an international nongovernmental organisation (INGO) focusing exclusively on hospice and palliative care development worldwide. Its members are national and regional hospice and palliative care organisations and affiliate organisations supporting hospice and palliative care and supporters of hospice and palliative care worldwide.

Our vision is “A world with universal Access to quality palliative care.”

Our mission is “To improve access to timely, quality palliative care globally and to reduce serious health related suffering through impactful collaboration with the global health community.”

Hospice and palliative care services relieves the pain and suffering of patients with lifelimiting illness, supporting them and those around them physically, emotionally, and spiritually. Care for patients can be in a variety of settings including their own home, at the hospice, in a hospital or in the community and can be for days, months or years.

We are here to support national hospice and palliative care organisations in promoting and developing hospice and palliative care in their countries. In the following sections, we aim to give you a snapshot of the key activities we have undertaken this year to meet our charitable objectives. This review demonstrates how our work is carried out for public benefit and how we have supported our members and others to provide and develop palliative care.

4. OBJECTIVES AND ACTIVITIES

The goals of the charity are:

Strategic Goal 1: We will advocate for the inclusion of palliative care services under universal health coverage at all levels including primary care.

Strategic Goal 2: We will work with member organizations to facilitate building leadership, management capacity, evidence, advocacy & policy skills, technical assistance, and communications ability.

The main activities undertaken in relation to those purposes (from 1 April 2024 to 31 March 2025) are set out in section 5 below.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

5. ACHIEVEMENTS AND PERFORMANCE

This year, there were no face-to-face board meetings. However, the board did meet by teleconference four times during the year.

The executive committee held teleconference meetings between board calls.

Our first executive director, Dr Stephen Connor, was originally appointed in January 2016, and continues to lead the organization to present.

The trustees, together with the executive director and staff, identify risks to which the Worldwide Hospice Palliative Care Alliance is exposed and ensure that appropriate controls and systems are in place to monitor and manage those risks. A risk register is maintained and is reviewed by staff monthly, by the executive committee quarterly, and by the full board annually. Current risks include securing income, dealing with potential economic downturn, ensuring compliance with UK General Data Protections Rules, ensuring our partner organizations are compliant with all safeguarding and grant funding rules and procedures, and ensuring on-line donations and grants are accurately accounted for.

We influence policy at the highest levels

Advocacy

This year we continued to focus our advocacy around integrating palliative care as part of health system strengthening and Universal Health Coverage reforms. We continued to work together with palliative care advocates and palliative care allies worldwide to achieve our aims for palliative care for all as part of UHC, with a particular focus on enabling the voice of people with lived experience of palliative care to be heard. We continue to work with WHO, as a non-state actor in official relations, the United Nations as an NGO with Consultative Status, and to develop strong, collaborative links with other non-state actor partnerships to deliver our objectives.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Our key activities through the year include:

We contributed to high level events ensuring the voice of palliative care, and more specifically, people with palliative care needs were heard. This included the May 2024 World Health Assembly where we organized a side event on progress since the resolution sponsored by four member states and ten civil society organizations (see flyer). WHPCA Interventions included:

Constituency statements we are joining

GHC’s statement on health emergencies (and NCDAs)

GHC’s statement on NSAs in official relations

NCDAs statement on health workforce

Individual statement we are giving

UHC intervention on global health financing

NCD intervention on lung health

Mental Health & SC

Global health plans supporting dementia

At the January 2025 WHO Executive Board meeting where we gave interventions on noncommunicable disease, mental health and social connection, and children, adolescent, and women’s health.

Membership in and support of:

The WHO HIV Quality of Care Working Group

The WHO Noncommunicable Disease and Mental Health Dept The WHO Global TB Programme

The WHO Global Network for Long Term Care

The WHO Cervical Cancer Elimination program

The WHO Childhood Cancer Initiative

The WHO Civil Society Working Group on NCD’s and Pandemic Preparedness

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Communications

WHPCA publishes on the international edition of ehospice (a separate charity) which supported WHPCA programmes and advocacy activity by reporting on WHPCA programmes and efforts to achieve Universal Health Coverage and palliative care services for those who need it as part of the WHO General Programme of Work, access to medications, rights of older persons, and advocacy at the World Health Organization Executive Board Meeting and World Health Assembly. ehospice international published 45 (April 24’ – March 25’) articles with stories from around the world during this fiscal year.

The International edition of ehospice reported 32,617 (2024: 40,485) sessions, 26,000 (2024: 37,065) new users and 206,004 (2024: 129,301) page views over the reporting period. The WHPCA has continued to build up Its communications tools including:

WHPCA Communications continued to provide support to the Executive Director, Advocacy and, Compassionate Korail project in Bangladesh by working with the WHPCA Programmes Manager to advise on communications aspects of the project. We are building a diverse and strong movement demanding care for all

We are building a diverse and strong movement demanding care for all

Our membership of the UK working group (UKWG) on NCDs enables us to contribute to work being undertaken by the NCDA where appropriate and importantly keeps us up to date with projects being undertaken by the other members of the UKWG and to learn from these. Membership allows WHPCA to keep up to date with advocacy initiatives from other organisations and provides information about activities at meetings such as WHA EB and UN HLM.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

In partnership with the American Eurasia Cancer Alliance, I was invited to give a plenary presentation on palliative care at the annual meeting of the Oncologists of Uzbekistan 17-18 May in Bukhara. The presentation was well received and was preceded by visits to the children’s hospice and the construction site for a new purpose-built hospice in Tashkent. Following the conference, I attended and presented along with Julie Ling (remotely) at a roundtable in the Ministry of Health. Uzbekistan is expanding all its oncology services with a strong inclusion of palliative care.

On 25 March WHPCA organized a World Stroke Academy webinar on Palliative Care for People with Stroke. We’ve been planning for this event for over two years and the webinar reached 728 registrations from 101 countries. The presentation is available from the WSA on YouTube at: https://youtu.be/yI4lZxTW4ug?si=AjiTBWtE9P2nnebG

We participated in and attended the World Innovation Summit on Health in Qatar in November 2024. A report was released titled: “Palliative Care: How can we respond to ten years of limited progress” that will be used to inform advocacy efforts going forward.

Our executive director is part of a new Lancet Commission on HIV and Ageing and is a member of the writing group on managing complexity. The report will be released in early 2026.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Organisational Development and Programme Support

Kenya Project Update:

The overall goal of the Increasing Palliative Health Workforce Capacity in Kenya, through the Hi-Five approach project is to develop the health workforce in Kenya, aiding them to build stronger, resilient health systems for post-pandemic recovery and to make progress towards universal health coverages. The project team in Kenya has successfully concluded the project.

The project was selected and funded by THET. Beginning in February 2024, after the inception of all the initiatives funded, the project implementation started. This included undertaking a quick desk survey to agree on the specific needs in the 5 Lake region economic block counties that were selected to implement the initiative. A total of 71 mixed health care professionals, to include medical officers, clinical officers, nurses and pharmacists were selected to be the index beneficiaries of the course. 71 trainees completed the course which consisted of six online modules and practicum sessions which run for 3 at least 36 hours. The 71 health care workers were then charged with the responsibility of mentoring at least 5 other health care workers from a mixed pool of cadres at their workstations and to participate in the direct care provision of at least 5 patients and or families of people with palliative care needs. At each decision point, thought and planning was included to encourage and empower women participation. The “Hi 5” project has significantly contributed to upskilling the existing health workforce to integrate palliative care into their current settings with the support of and under the oversight of the county health representative. This model used train the trainer approach which helped in the creation of an expanded pool of palliative care resource persons. KEHPCA and WHPCA knew that for systematic impact more than training was needed, so a critical component was the action learning during the practicum and the commitment to use the knowledge gained to benefit patients. 270 healthcare workers were trained by trainees, and 1505 patients were seen by trained healthcare workers.

KEHPCA continues to support and provide technical assistance to help realization of fully integrated palliative care services and eventually scale up of palliative care to reach all the 14 lake Region Economic block counties, with an eventual vision of scaling this further to the entire Country through future partnerships and grants. KEHPCA was asked to apply for a next round of funding, a small amount of funding to cover six months of activities to expand and continue the Hi5 project. They were successful in this application. The donor has expressed interest in inviting WHPCA and KEHPCA to apply for future funding but to date no application process has opened.

Bangladesh Project Update:

The Bangladesh PC Model project has built an integrated age-attuned model of supportive care in Bangladesh over three years, with the project currently in the last quarter of the third year. The project is implemented through AYAT Education, Bangabandhu Sheikh Mujib Medical University (BSMMU) and St. Christopher’s Hospice in the UK and covers Bandar Upazila Health Complex, Narayanganj, Bangladesh. The overall goal of the project is to provide equitable, compassionate supportive and palliative care available, accessible, and acceptable in Narayanganj especially for elderly, poor, disabled and vulnerable women and men, serving as a model for other parts of Bangladesh.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

The project has recently completed the year three report, and the most recent data is included at the end of this write up. The following focus areas are critical updates to the work in Bangladesh:

WHPCA is also participating in an evaluation process with the donor to redesign the process they use to drive data collection and evaluation. This has been an intensive process but allows WHPCA to demonstrate the complexity of the project in Bangladesh and the nuances of the impact beyond numbers of people trained or cared for.

Our work with the Ministry of Health in Greece remains on hold until approval of their national strategy.

Our executive director is assisting WHO EURO to conduct a national needs assessment in Uzbekistan . This work is ongoing.

We continue to support palliative care colleagues in Ukraine with training. This year we did four virtual case conference trainings with volunteer US palliative care physicians from Harvard, Johns Hopkins and Fox Chase Cancer Centre. Difficult palliative care patients are discussed. We continued to support the International Gynaecological Cancer Society’s initiative to get their members to commit to integration of palliative care into specialist practices. WHPCA is supporting pilot studies on palliative care in Ethiopia we hope will lead to funding for scale up of services in partnership with local burial societies.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Our executive director travelled to Xaimen China to speak at a regional conference on palliative care on World Hospice & Palliative Care Day.

Work has begun on the next third edition of the Global Atlas of Palliative Care in cooperation with WHO, a major part of our official relations work plan. The Atlas continues to be downloaded thousands of times annually along with the Palliative Care Training Manuals .

6. FINANCIAL REVIEW

Income for the financial year was £81,313 (2024: £206,444), including grants from an Anonymous donor, the Tropical Health & Education Trust, and Global Giving Foundation. We are extremely grateful to them for their support. Expenditure for the year totalled £174,678 (2024:

£201,262).

During the year WHPCA recorded a deficit of £93,365 (2023/24 surplus of £5,182) due to commitments to spend funds from the previous fiscal year. There was a large unrestricted general funds expenditure of £42,308 (2023/24: £48,428) that brings total unrestricted funds to £31,818 (2023/24: £19,606). Total funds carried forward at the end of the fiscal year were £52,451 (2023/24: £145,816).

7. RESERVES

The charity holds limited free reserves at the end of the year. The trustees aim to hold reserves of at least £50,000, based on an analysis of our expenditure commitments, charitable need and the security of our income streams. As the current free reserves are £31,818 (2024: £19,606), the trustees believe this level of reserves is inadequate, but we remain a going concern for the next twelve months.

8. PLANS FOR FUTURE PERIODS

The WHPCA will continue to work toward achieving its mission through the implementation of our new three-year strategic plan (2025-27). Currently the two strategic areas of focus are:

  1. Strategic Goal 1: We will advocate for the inclusion of palliative care services under universal health coverage at all levels including primary care.

  2. Strategic Goal 2: We will work with member organizations to facilitate building leadership, management capacity, evidence, advocacy & policy skills, technical assistance, and communications ability.

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31 March 2025

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also directors of Worldwide Hospice Palliative Care Alliance for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and its subsidiaries and of the incoming resources and application of resources, including the income and expenditure, of the charitable company and its subsidiaries for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently

observe the methods and principles in the Charities Statement of Recommended Practice 2019 (FRS102)

make judgements and estimates that are reasonable and prudent

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and its subsidiaries and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom

governing the preparation and dissemination of financial statements may differ from legislations in other jurisdictions.

The Report of the Trustees has been prepared in accordance with the special provisions applicable to companies’ subject to small companies’ regime. Independent examiner

Price Bailey LLP was re-appointed as he charity’s independent examiner for this fiscal year[.]

Approved by the trustees on and signed on their behalf by 11/12/2025

Dr James Cleary

Chair, WHPCA

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

The Worldwide Hospice Palliative Care Alliance

Statement of Financial Activities (Incorporating an income and expenditure account)

For the year ended 31 March 2025

Note
Income
Donations and legacies
Total income
Expenditure
2a
3
Net(expenditure) / income
before transfers
Transfers between funds
Reconciliation of funds
Total funds brought forward
Net (expenditure) / income
after transfers
Total funds carried forward
11
Total Expenditure
Charitable activities		 Unrestricted
£
54,520		 £
Restricted
26,793		 2025
Total
£
2024
Total
£
81,313
81,313
206,444
206,444
174,678
174,678
201,262
201,262
(93,365)
5,182
-
-
(93,365)
5,182
145,816
140,634
52,451
145,816
54,520 26,793
42,308 132,370
42,308 132,370
12,212
-		 (105,577)
-
12,212
19,606		 (105,577)
126,210
31,818 20,633

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

The Worldwide Hospice Palliative Care Alliance Balance sheet

As at the 31 March 2025

2025 2024
Note £ £
Current assets
Cash at bank and in hand 55,075 57,926
Debtors 8 126 126,731
55,201 184,657
Liabilities
Creditors: amounts due within 1 year 9 (2,750) (38,841)
Net current assets 52,451 145,816
Net assets 52,451 145,816
Funds
Restricted funds 20,633 126,210
Unrestricted funds 31,818 19,606
Total charity funds 10 52,451 145,816

The notes on pages 19 to 28 form part of these financial statements.

For the year ending 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 Directors’ responsibilities:

· the members have not required the company to obtain an audit of its account for the year in question in accordance with section 476;

· The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the

Approved by the trustees on 11 December 2025 and signed on their behalf b

Dr James Cleary Chair

Company number: 6735120

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice Applicable to Charities Preparing their Accounts in Accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. The functional currency is pounds sterling.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy notes.

b) Company status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member (18) of the charity.

c) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are to be used for specific purposes as laid down by the donor.

d) Income

Voluntary income including donations, gifts and grants that provide core funding or are of general nature are recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

1. Accounting policies (continued)

e) Expenditure

Expenditure is included in the statement of financial activities when incurred and includes attributable VAT which cannot be recovered.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly allocated to either charitable or governance costs, they have been apportioned based on an estimate of the time devoted to the respective areas.

f) Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern, and income received up to the date of signing these accounts suggests the budget will be met.

g) Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

h) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.

i) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

1. Accounting policies (continued)

j) Pension

The company operate a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

k) Financial instruments

The charity only has financial assets and liabilities that qualify as basic financial instruments, which are all measured at cost.

l) Significant estimates and judgements

No significant judgements, accounting policies or assumptions have been made by management in applying the charity's accounting policies.

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Notes to the financial statements

For the year ended 31 March 2025

2. Income

a) Donations and Legacies

a) Donations and Legacies
Global Health Partnerships (formerly THET)
Grant from Tropical Health and Education Trust
Grant from Global Giving Foundation
Grants from foundations and trusts
Grant from Anonymous Foundation
Total
Unrestricted trusts - Global Atlas
Individual donations
Exchange gains/(losses)
Interest income
Income from related parties
12		 Unrestricted
£
-
-
1,543
-		 £
Restricted
19,000
7,568
225
-		 £
Total
2025
19,000
7,568
1,767
-		 Unrestricted
£
335
-
-
-		 £
Restricted
42,43
1,512
118,947
2
-		 £
Total
2024
118,947
1,847
42,432
-
1,543
10,721
311
(880)
761
42,064		 26,793
-
-
-
-
-		 28,335
(880)
761
42,064
311
10,721		 335
42,571
-
(2,083)
2,730
-
43,553		 162,891
-
-
-
-
-
162,891		 163,226
42,571
-
(2,083)
2,730
-
54,520 26,793 81,313 206,444

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THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

3. a) Expenditure

3. a) Expenditure
Charitable Activities
General Capacity Building
Bangladesh Project (GDS Giving)
Ukraine
Kenya
Kenya Extension
Total Expenditure		 2025
Total
£
£
42,308
99,228
16
32,920
206
2024
Total
£
£
Direct Costs
Support Costs
£
Direct Costs Support Costs
£
48,428
132,733
3,022
17,079
-
42,308
86,545
-
28,868
-
-
12,683
16
4,053
206
48,428
116,549
2,758
16,413
-
-
16,184
264
666
-
157,720 16,958 174,678
184,148 17,114
201,262

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ANNUAL REPORT AND FINANCIAL STATEMENT

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

3. Expenditure (continued)

b) Analysis of Support Costs

b) Analysis of Support Costs
Governance
Tax and Independent Examination
Other Support Costs
Accountancy and HR
Miscellaneous
Communications Costs
Website
Total Support Costs		 2025
£
2024
£
2,040
2,160
2,160
3,450
8,501
1,322
1,681
2,040
4,835
8,721
997
365
16,958
17,114

Support costs have been allocated based on an estimate of time spent.

4. Net income/(expenditure) for the year

This is stated after charging / crediting: 2025 2024
£ £
Net losses on foreign exchange 880 2,083
Independent Examiners fees 2,040 2,160

24

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

Notes to the financial statements 3
For the year ended 31 March 2025 2025
£
2024
£
45,808
57,034
-
-
1,214
1,440

5. Wages and Salaries
Salaries
National Insurance
Pension
47,021
58,474

31 March 2025

No employee earned more than £60,000 in the current or prior year.

The key management personnel for the year comprise the trustees. The charity's trustees were not paid and did not receive any benefits from employment with WHPCA in the year (2024: £nil). They were reimbursed expenses during the year as stated in note 12.

b) Staff numbers

The average monthly head count was 3 (2024: 3)
At 31 March, the head-count was as follows
Charitable activities
Total		 2025
No
2024
No
3
3
3
3

6. Pension

WHPCA contributes towards defined contribution pension plans for employees. Pension costs are recognised when they fall due.

The costs of the defined contribution scheme are included with the associated staff costs and allocated therefore to raising funds and charitable activities. £nil (2024 - £181) was owing to the pension scheme at the year end.

25

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

7. Taxation

WHPCA is exempt from corporation tax as all its income is applied for charitable purposes.

8. Debtors
Other debtors
Amounts due from Hospice UK
9. Creditors: Amounts falling due in less than one year
Trade creditors and other creditors
Accruals & Deferred Income
10. Analysis of net assets between funds
Unrestricted
31,818
31,818
£
Net current assets
Unrestricted
£
19,606
19,606
Net current assets		 8. Debtors
Other debtors
Amounts due from Hospice UK
9. Creditors: Amounts falling due in less than one year
Trade creditors and other creditors
Accruals & Deferred Income
10. Analysis of net assets between funds
Unrestricted
31,818
31,818
£
Net current assets
Unrestricted
£
19,606
19,606
Net current assets		 2025
£
-
126		 2024
£
807
125,924
126 126,731
2025
£
-
2,750
2,750		 2024
£
37,841
1,000
3~~8,84~~1
£
Restricted
20,633		 2025
Total
£
52,451
31,818 20,633 52,451
Unrestricted
£
19,606		 £
Restricted
126,210		 2024
Total
£
145,816
19,606 126,210 145,816

26

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

11. Analysis of funds

An analysis of restricted funds is shown below
1 April
2024
£
Restricted funds
Ethiopia
500
Kenya
25,352
Ukraine
1,130
Bangladesh Project
99,228
Kenya Extension
-
Total restricted funds
126,210
-
Unrestricted funds
19,606
Total funds
145,816
1 April
2023
£
Restricted funds
Ethiopia
500
Kenya
-
Ukraine
2,640
Bangladesh Project
113,013
Total restricted funds
116,153
-
Unrestricted funds
24,481
Total funds
140,634		 An analysis of restricted funds is shown below
1 April
2024
£
Restricted funds
Ethiopia
500
Kenya
25,352
Ukraine
1,130
Bangladesh Project
99,228
Kenya Extension
-
Total restricted funds
126,210
-
Unrestricted funds
19,606
Total funds
145,816
1 April
2023
£
Restricted funds
Ethiopia
500
Kenya
-
Ukraine
2,640
Bangladesh Project
113,013
Total restricted funds
116,153
-
Unrestricted funds
24,481
Total funds
140,634		 31 March
Income
Expenditure
Transfers
2025
£
£
£
£
-
-
-
500
7,568
(32,920)
-
-
225
(16)
-
1,339
-
(99,228)
-
-
19,000
(206)
-
18,794
26,793
(132,370)
-
20,633
54,520
(42,308)
-
31,818
81,313
(174,678)
-
52,451
31 March
Income
Expenditure
Transfers
2024
£
£
£
£
-
-
-
500
42,432
(17,080)
-
25,352
1,512
(3,022)
-
1,130
118,947
(132,732)
-
99,228
162,891
(152,834)
-
126,210
43,553
(48,428)
-
19,606
206,444
(201,262)
-
145,816
126,210
-
19,606
145,816
1 April
2023
£
500
-
2,640
113,013
116,153
-
24,481
140,634

27

THE WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2025

Notes to the financial statements

For the year ended 31 March 2025

11. Analysis of funds (continued)

Global Health Partnerships (formerly THET) is funding palliative care development project in Kenya

A UK trust which wishes to remain anonymous is funding a palliative care development project in Bangladesh.

We worked with the Global Giving Foundation to support palliative care in the Ukraine

12. Related party transactions

WHPCA paid the cost of travel and expenses incurred by Trustees whilst fulfilling their duties to WHPCA. This includes the reimbursement of expenses totalling £nil (2024: £nil).

Hospice UK, a UK registered charity, is a member of WHPCA and the Chief Executive Officer of Hospice UK - Toby Porter - is a trustee of WHPCA.

Hospice UK also provided various services to WHPCA, including financial management and payroll services valued at £4,800 (2024: £3,750).

At the year end Hospice UK owed £126 to WHPCA (2024: £125,924).

During the year, Stephen Connor, the executive director, donated £420 to WHPCA (2024: £630)

During the year, the charity paid £600 in subscriptions to ehospice, a communications charity. (2024:

£600). One trustees of WHPCA, Dr Julie Downing and its executive director, Dr Stephen R Connor are also trustees of ehospice

During the year, the charity received £31,960 (2024: £30,033) from EAPC for staff recharges. The chair, Julie Ling, is chief exeucitve of EAPC.

During the year, the charity received £9,685 (2024: £9,685) from ICPCN for staff recharges and paid it £nil (2024: £nil) in consultancy fees. A trustee, Julie Downing, is chief exeucitve of the ICPCN

13. Ultimate controlling party

There is no overall controlling party.

28