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2023-12-31-accounts

International Alliance of Patients’ Organizations

Annual Report and Financial Statements for the Year Ended 31 Dec 2023

1

International Alliance of Patients’ Organizations

Contents

Reference and Administrative Details of the Charity, Its
Trustees and Advisers 3
Trustees’ Report for the Year Ended 31 December 2023 4
Independent Auditor’s Report to the Members of International
Alliance of Patients’ Organizations for the Year Ended 31st
December 2023 21
Statement of Financial Activities (Incorporating An Income
And Expenditure Account) for the Year Ended 31 December
2023 24
Balance Sheet as at 31 December 2023 25
Cash Flow statements for the year ended 31 December 2023
26
Notes to the Financial Statements for the Year Ended 31
December 2023 27

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International Alliance of Patients’ Organizations

Reference and Administrative Details of the Charity, its Trustees and Advisers

Company number 08495711 (England and Wales) Charity number 1155577 (England and Wales) Registered office International Alliance of Patients’ Organizations Hounslow House, 7 Bath Road, Hounslow TW3 3EB, UK Governing Board members Professor Lara Claire Bloom (Board of Trustees) Adebisi Omolola Bright Orajitt Bumrungskulswat Anthony John Holland Flavia Kyomukama (appointed 6 Dec 2023) Ellos Ellard Lodzeni (Chair from 6 Dec 2023) Neda Milevska-Kostova (resigned 6 Dec 2023; Chair until then) Paul Albert Sumat Mendoza Fernanda Souza de Carvalho (appointed 6 Dec 2023) Rosalia Liliana Tieri (resigned 6 Dec 2023) Chief Executive Kawaldip Sehmi (to 1 Aug 2023) Interim Chief Executive Daniela Espindula Mothci (4 Aug-31 Nov 2023) Chief Executive Daniela Espindula Mothci (from 1 Dec 2023) Bankers NatWest Bank Plc PO Box 12258 1 Princes Street LONDON EC2R 8BP Independent auditor Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD Website www.iapo.org.uk

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

The directors, who are also the trustees of the charity, are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2023 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

Results for the trading subsidiary, IAPO Trading Limited (company number 08863190) are not consolidated on the grounds that it was dormant and not material to the group.

The trustees have complied with the duty to have due regard to guidance issued by the Charity Commission and have adopted the Statement of Recommended Practice for charities (SORP) (FRS 102 second edition effective 1 January 2019).

Aims and objectives of the organisation

The objects of the International Alliance of Patients’ Organizations (IAPO), as set out in the articles of association, are the promotion of the relief of sickness and preservation and protection of health for the public benefit through fostering patient-centred healthcare worldwide and in particular by developing the capacity of patients’ organisations.

IAPO is a unique global alliance representing patients of all nationalities, across all disease areas, and promoting patient-centred healthcare around the world. IAPO brings a global patient voice to healthcare decision-making based on the belief that patients’ voices are amplified and heard effectively when patients’ organisations are linked, can share best practices and practical strategies, and are connected with resources. Our members are patients' organisations working at the international, regional, national and local levels to represent and support patients, their families and carers. A patient is a person with any chronic disease, illness, syndrome, impairment or disability.

IAPO was first established in 1999 in the Netherlands as a Dutch Stichting and subsequently deregistered, registering in England and Wales as a company limited by guarantee on 19 April 2013 and a charity on 30 January 2014. IAPO has a membership of nearly 300 organisations across 71 countries covering 51 diseases groups. IAPO is a non-State Actor in official relations with the World Health Organization (WHO) and has a memorandum of understanding with the International Council of Nurses (ICN), International Hospital Federation (IHF), International Pharmaceutical Federation (FIP), World Medical Association (WMA), International Society for Quality in Health Care (ISQua), The Professional Society for Health Economics and Outcomes Research (ISPOR) and The Union for International Cancer Control (UICC). and with many other Non-State Actors.

IAPO’s vision and mission

IAPO's vision is that patients throughout the world are at the centre of healthcare.

IAPO's mission is to help build patient-centred healthcare worldwide by:

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

IAPO’s activities include:

Structure

The organisation is a charitable company limited by guarantee, incorporated on 19 April 2013 and registered as a charity on 31 January 2014. The company was established articles of association which define the objects and powers of the company and its governance arrangements. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

All assets and liabilities from the International Alliance of Patients Organizations and its predecessor notfor-profit structure registered in the Netherlands, were transferred to the new UK incorporated charity on 1 February 2014. IAPO Netherlands was (voluntarily) dissolved from the Netherlands Trade Register with effect from 31 May 2015, executed on 21 October 2015

Appointment and induction of Governing Board

Every member of the IAPO Governing Board is elected by IAPO’s members, through a process defined in the articles of Association, by-laws and election code of conduct. Every year, in advance of the annual general meeting (AGM), the number of vacancies on the Board is notified to all members, who may then nominate someone from their organisations (a Board member or senior staff member) to IAPO’s Governing Board. The full list of nominees is sent to all members in advance of the AGM; members may vote by post or proxy or in person at the AGM.

Governing Board members serve for a maximum of two terms subject to the retirement by rotation clause; once their term of service is complete, they or anyone from their organisation cannot be reelected to the Board for at least a year. All new members of the Board receive induction including core information about the work and history of the organisation, and conversations with the Chief Executive Officer and the Chair.

All Governing Board members sign a code of conduct when they are appointed to the Board. All staff and Governing Board members are required to declare any relevant conflict of interests or conflict of loyalties at every Board meeting, or between meetings if applicable. The Governing Board have no beneficial interest in the charitable company or its trading subsidiary. No Governing Board member receives any remuneration, but some receive reimbursement for essential travel or similar expenses.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Governance

The International Alliance of Patients’ Organizations has a Board of Trustees and Directors overseeing its governance and direction, supported by a secretariat headed by the Chief Executive Officer.

Board of Trustees/Directors Board of Trustees/Directors
Name Position Country Dates
Dr. Neda Milevska-Kostova Chair North
Macedonia
Until 6 Dec 2023
Mr. Ellos Ellard Lodzeni Vice Chair, then
Chair
Malawi
Mrs. Orajitt
Bumrungskulswat
Secretary Thailand
Professor Lara Claire Bloom Treasurer United
Kingdom
Mrs. Adebisi Omolola Bright Board Member Nigeria
Dr. Anthony John Holland Board Member United
Kingdom
Ms. Flavia Kyomukama Board Member Uganda From 6 Dec 2023
Paul Albert Mendoza Board Member Philippines
Fernanda Souza de Carvalho Board Member Brazil From 6 Dec 2023
Mrs. Rosalia Liliana Tieri Board Member Argentina Until 6 Dec 2023

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Public benefit

The Governing Board confirms that they have considered the guidance contained in the Charity Commission’s general guidance on public guidance when reviewing the charity’s aims and objectives. They consider that the activities carried out, summarised in the Achievements and Performance section of this report, provide benefit to the public.

IAPO’s objects are the promotion of the relief of sickness and the preservation and protection of health for the public benefit. IAPO pursues this through fostering patient-centred healthcare worldwide and, in particular, by developing the capacity of patients’ organisations.

In setting our objectives and planning our activities trustees have given consideration to the Charity Commission’s general guidance on public benefit (PB1, PB2 and PB3) and have taken these into account in making all decisions. We have not departed from the guidance in 2023.

IAPO’s services are open to all people and our membership reflects a diverse group of patients’ organisations representing patients with communicable and non-communicable diseases, including patients with diseases that are stigmatised in many societies.

IAPO had 278 members comprising umbrella groups and single organisations in 2023 who directly represented views of over 1 million patients in 72 countries across 54 disease areas. The services the charity provides are designed to build the capacity of patients’ organisations, allowing them to better assist the needs of patients and carers (and their own member patient organisations in some cases) from across the world.

Access to IAPO’s website is freely available to the public. Currently it is in English, with some sections in Spanish. The website contains a wide range of information on IAPO’s activities and on patient-centred healthcare, which is of benefit to the public, particularly those who wish to set up local patients’ organisations.

By improving access to information, training and other capacity building programmes for patients and their representative organisations, IAPO improves access to healthcare itself. By raising awareness and through capacity building and education, we increase access to acceptable services that respect patients’ preferences, values, rights and needs.

IAPO has a wealth of evidence, gained from patients’ organisations worldwide, which demonstrates that patient involvement in patients’ care leads to better health outcomes and lower costs for the whole of society. The charity works with patients’ organisations that are not for profit and non-governmental organisations who demonstrate commitment to improving patient-centred healthcare which is reflected in the charity’s membership criteria.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Chair’s Report for the Financial Year 1st January to 31st December 2023

2023 was a year of significant achievements for IAPO, as well as a time for realignment with new leadership approaches, sustainable engagement strategies, and strengthened partnerships.

We navigated difficult times after the unexpected passing of our dear colleague and IAPO’s CEO Kawaldip Sehmi in August 2023. Dani Mothci, who has brilliantly led the membership role at IAPO since 2016, transitioning to partnership engagement director at the end of 2022, became IAPO’s CEO. This leadership change brought new ideas, enthusiasm and commitment, while ensuring IAPO’s sustainability and reliability.

The tireless efforts of the new CEO together with IAPO board members and staff were instrumental in steering IAPO in 2023. I am incredibly proud of our accomplishments and how we served our community towards a healthier future for all with patients at the centre.

We are deeply grateful to our almost 300 member organisations, our partners and collaborators for their generous support in 2023, which enabled us to achieve our objectives and stay aligned with our strategic goals. A special thank you to our industry partners who have supported IAPO through sponsorship, educational grants, and research projects. Without this, we could not have achieved the impact we had.

In 2023, we were proud to hold our flagship Global Patient Congress in May in Geneva, Switzerland marking its 10[th] anniversary. We also held several online and in-person events on different topics, drove research, and led advocacy initiatives aimed at supporting the global patient community to advance patient-centred, safe, affordable and accessible healthcare worldwide. We also made significant investments in the core of the organisation - its governance, staff, operations, and communication - to enhance its effectiveness, innovation, and sustainability.

I believe that our collective efforts this year created an even greater and stronger organisation which is bringing exciting possibilities ahead based on four pillars: building a stronger organisation, fostering effective and sustainable relationships, having a stronger regional presence, and supporting IAPO member patient organisations. This is to ensure that we continue our mission and deliver better and more outcomes to our members and all patients around the world.

In 2024, IAPO is celebrating a silver jubilee having attained twenty five (25) years working with and mobilizing patients’ organisations from all regions of the world, representing all disease areas. 25 years on and our mission to help build patient-centred healthcare worldwide continues as solid as it can be, and central to all we do at IAPO.

In closing, I must pay tribute to Dani Mothci, my predecessor as chair (until 6 December 2023) Neda Milevska-Kostova, and all Board and Secretariat members who in their shock and grief, still kept IAPO functioning and are making it stronger.

Ellos Lodzeni Chair of the Board IAPO

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Achievements and Performance

In 2023, IAPO embarked on a journey of collaboration, advocacy and innovation to advance patientcentred healthcare globally organised according to the three goals of IAPO Strategic Plan 2022-2024:

Goal 1: EMPOWER

Empower members with cutting-edge knowledge and advocacy skills to enhance the reach, efficacy, and impact of our membership in bringing about a Patient-Centred (PC) and Pandemic Prepared (PP) Universal Health Coverage (UHC).

We hosted our 10th Global Patients Congress at the Maison Internationale des Associations in Geneva, Switzerland, as a hybrid event during the weekend before the 76th World Health Assembly (WHA76) with the theme “Innovative patient partnerships at the heart of global health advancement”.

GPC 2023 brought together

1206 delegates from

111 countries , including IAPO’s global membership

42

speakers discussing and sharing their experiences to promote global health through innovative, collaborative and meaningful relationships in 8 capacity-building sessions

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

The webinar highlighted significant progress in operationalizing the agency and shared insights on the African Medicines Agency's (AMA) role in harmonizing medicine regulations across Africa.

The webinar emphasized the importance of eHealth solutions in empowering patients with comprehensive and readily available information about their medication, enabling informed decision-making and improved self-management. Participants acknowledged the potential of eHealth platforms to enhance medication adherence by providing reminders, educational resources, and personalized support to patients, thereby promoting better health outcomes.

The vision of the Patient Academy is to create communities of empowered patients who take ownership of the management of their medical condition through customized health information.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

As part of the commemoration, IAPO participated as one of the speakers at the WHO Global Conference entitled “Engaging Patients for Patient Safety” , which was instrumental in amplifying the patient voice and advocating for patient-centred approaches to healthcare safety.

We remain committed to collaborating with stakeholders worldwide to ensure that patient safety remains a top priority in healthcare systems globally.

IAPO´s PSD 2023 also included a tribute to the remarkable life and contributions of our departed Kawaldip Sehmi, the former IAPO CEO.

Hosted by the Side by Side Brazilian Institute , the event brought together key stakeholders, including IAPO member Fernanda de Carvalho, and representatives from the Observatory and the AMR Patient Alliance. These sessions discussed the far-reaching implications of AMR for patient care, treatment outcomes, and healthcare systems worldwide, and the vital role of advocacy in the fight against cancer and cardiovascular diseases (CVD) in driving positive change and improving healthcare outcomes for individuals affected by these diseases.

At the WHA76 Side Event titled “Self-Care: A Foundational Component of Health System Sustainability,” IAPO had the opportunity to highlight the crucial role of self-care practices in primary healthcare. We emphasized how these practices not only enhance patient safety but also contribute significantly to the achievement of Universal Health Coverage.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Goal 2: DRIVE RESEARCH

Co-create evidence in support of healthcare that is PC, PP and a UHC that strengthens patient involvement in clinical research and global health institutes.

Goal 3: SHAPE LAW, POLICY, STANDARDS

Apply the empowered patient community and evidence created to shape the institutional, law, policy, practice, and standards framework for healthcare that is PC, PP and a UHC at global, regional, and national levels.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

The Personalised Cancer Care Alliance (PCCA) , set up by IAPO in 2022, held the WHA76 Side Event “Amana upon our shoulders – Call to adoption and integration of personalised cancer care in the WHO Eastern Mediterranean ” Region , which addressed the care and suffering of cancer patients in the region through advocating for personalised cancer care

The roundtable brought together key health stakeholders (patients, WHO, academia, healthcare providers, and industry) to discuss ways of including the patient’s voice within the healthcare system and continuum of care towards better outcomes and true patientcentred healthcare.

The statement emphasized the critical importance of combating substandard and falsified medical products.

IAPO fully supports the draft list of prioritized activities outlined in the statement, particularly the objective to strengthen the capacity of national/regional regulatory authorities for the prevention, detection, and response to substandard and falsified medical products.

The GCCH is an alliance that brings together international, regional and national stakeholders in circulatory health to drive the urgent action needed to combat heart disease and stroke.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

We joined the Fight the Fakes week campaign where we raised awareness of the dangers of substandard and falsified medicines for patient safety under the theme ‘Africa Together Against Substandard and Falsified Medicines‘ and the Call to Action ‘Africa – Speak Up – Stand Up’.

Co-convened by Pandemic Action Network and PATH, ACSOsWGPR aims to strengthen collective civil society advocacy to shape decision-making and implementation in response to COVID-19 and future health threats.

Together, we work towards a more inclusive and effective pandemic response.

Our participation underscored the importance of a primary healthcare approach in engaging and empowering patients and communities. We also highlighted primary health care as essential for ensuring holistic and integrated health care, contributing to social justice and yielding long-lasting impact on population health and socioeconomic growth

IAPO's Annual General Meeting

We held our Annual General Meeting in December 2023 where we announced the newly elected and re-elected Governing Board Members and presented further updates on IAPO´s new leadership and strategic direction for 2024 and beyond .

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Communications

Newsletter

We doubled our newsletter subscription number from 5900 to 12070 subscribers who receive our monthly newsletter which covers all IAPO’s news and updates on initiatives such as our congresses, member activities, patient-centred advocacy news and information. We continue to encourage more patient organisations to submit articles for publication.

Twitter

@IAPOvoice , @PatientSolidarityDay, @AfricanAmata, @PCCAlliance

Facebook

We operate IAPOvoice, International Alliance of Patients’ Organizations, African page, Patient Solidarity Day, Personalised Cancer Care Alliance

LinkedIn

’ International Alliance of Patients Organizations, Metrodora Awards, Personalised Cancer Care Alliance.

Website

www.iapo.org.uk

IAPO's website continues to be the main source of information for all IAPO’s activities and it dissemination. We have seen an increase in the number of page views: with over 105,000 page views in 2023 compared to 82,100 in 2022.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Membership

IAPO continued to strengthen its member network in 2023 supporting its 278 members. IAPO is currently implementing software to streamline the entire membership management, from outreach to invoicing and engagement. As of 31st December 2023, IAPO members were:

Region
African members 43
Eastern Mediterranean members 10
European members 96
Latin American members 67
North American members 24
South East Asian member 14
Western Pacific members 24
TOTAL 278
Membership Type
Full 99
Associate 37
Network 142
Affiliate 0
TOTAL 278

Risk Management

A risk register is prepared by the CEO and presented annually to the Board to discuss ensuring that there are effective and adequate risk management and internal control systems in place to manage the major risks to which the Charity is exposed. IAPO prepares the risk register by understanding the risk environment and its operations and then identifies the key risks. The CEO and the Treasurer then undertake a thorough analysis and evaluation of the risks identified before coming up with a treatment for the risks.

Risks are identified under headings of Financial, Funding, Governance, Operational and Personnel, and mitigation actions detailed.

Discussions are underway regarding IAPO’s fundraising strategy where we aim to reduce reliance upon the pharmaceutical companies. IAPO aims to diversify its funding by approaching international trust funds, international development agencies and large programmes to raise non-industry partner funding.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Financial Review

Financial position at the end of the period

Incoming resources for the year amounted to £620,727 (2022: £582,642), which was higher than the previous year due to a strategic increase in research and special projects funded by our partners.

Expenditure in 2023 was £608,257 (2022: £399,126). Expenditure is also higher than the previous year, in line with the fact that we increased our output in research and Special Projects.

Reserves Policy

The IAPO Board approved a reserves policy in September 2014, with a target level of free reserves of 6- 12 months’ running costs for 6 months. 6 months running cost is c.£76,139. This policy was set with due regard to guidance from Charity Commission (CC19 – Charity Reserves) and is reviewed annually.

The level of unrestricted reserves, as at 31[st] December 2023 is £231,149. This is within the target in the reserves policy, and will be monitored by the Board of Trustees.

Going Concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. Despite the unfortunate passing of IAPO’s chief executive generating a change in management the board took time to contact all funders and commit to fulfilling and meeting current projects, events and current collaborative works. Our current partners and funders have been very receptive to new proposals and wish to continue working with IAPO until the foreseeable future.

IAPO funding transparency

The Governing Board members declare relevant conflicts of interests and conflicts of loyalty at each Board meeting and between meetings. A register of interests is maintained.

Reference to IAPO’s code of conduct and policy regulating IAPO’s relationship with, and independence from, sponsors can be found at www.iapo.org.uk/consensus-framework-ethical-collaboration and - - www.iapo.org.uk/healthcare industry partners.

The overall proportion of industry to non-industry income for the year was approximately 98%.

Pension arrangements

IAPO operates an occupational pension scheme, and also operates a policy of contributions directly into staff members’ chosen personal pension schemes, with no obligation for staff to make personal contributions. The issue of pension deficit, which would apply to an occupational scheme, does not therefore arise.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Future Plans

IAPO’s Strategy for 2022-2024 is listed at: - https://www.iapo.org.uk/sites/default/files/files/IAPO%20Strategy%202023 2024%20Draft.pdf

Our vision, mission and tactical plans are adapted to build back better a patient-centred, pandemic prepared universal health coverage by 2030.

Vision 2022-2024

To ensure through global solidarity and national action that every patient enjoys healthcare that is:

Patient-centred (PC) (broader definition)

Mission 2022-2024

Tactical Plan 2022-2024

To attain PC (Broader Definition) and PP UHC 2030 it is important that IAPO advocates the delivery of:

In addition to the above, IAPO is collaborating closely with the WHO Work Plan 13 and ensuring that the WHO flagship Global Patient Safety Action Plan 2022-2030 is translated and implemented into national patient safety institutional, legislative, policy, practice and standards through patient and family engagement and co-creation/coproduction.

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees’ annual report and 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 period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period.

In preparing those financial statements, the trustees are required to:

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 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 legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the date of approving this report:

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International Alliance of Patients’ Organizations

Trustees’ Report for the Year Ended 31 December 2023

Reappointment of auditors

A proposal to reappoint Knox Cropper LLP as the charity’s statutory auditors will be put to members at our forthcoming annual general meeting.

Approved and authorised for issue by the Governing Board on 24 September 2024 and signed on their behalf by:

Ellos Elland Lodzeni, Chair of the Board, IAPO

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International Alliance of Patients’ Organizations

Independent Auditor’s Report to the Members of International Alliance of Patients’ Organizations for the Year Ended 31[st] December 2023

Opinion

We have audited the financial statements of International Alliance of Patients’ Organization for the year ended 31 December 2023 which comprise the Statement of Financial Activities (including the Income and Expenditure Account), the Balance Sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion the financial statements:

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

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

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If

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International Alliance of Patients’ Organizations

Independent Auditor’s Report to the Members of International Alliance of Patients’ Organizations for the Year Ended 31[st] December 2023

we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are Required to Report by Exception

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

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

Responsibilities of Trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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International Alliance of Patients’ Organizations

Independent Auditor’s Report to the Members of International Alliance of Patients’ Organizations for the Year Ended 31[st] December 2023

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

25 September 2024

Simon Goodridge (Senior Statutory Auditor) For and on behalf of Knox Cropper LLP (Statutory Auditor) 65 Leadenhall Street London EC3A 2AD

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International Alliance of Patients’ Organizations

Statement of Financial Activities (incorporating an income and expenditure account) for the Year Ended 31 December 2023

N
o
t
e
s
Unrestricte
d
£
Income from charitable
activities:
Membership
2,767
Healthcare Industry Partners
83,938
APPC congress
-
GPC congress
-
Africa congress
-
Latin congress
-
Special Projects
-
Other charitable activities
9,371
_
Total
2
96,076
_

Expenditure on charitable
Activities:
Charitable activities:-
• Capacity building, advocacy
and collaboration
(152,278)
• Asia Pacific Patients Congress
-
• Global Patients Congress
-
• Africa Patients Congress
-
• LatAm Patients Congress
-
• Special projects
-
_
Total
4
(152,278)
_

Net income/(expenditure)
(56,202)
Transfers
-
_
Net movement in funds
(56,202)
_

Reconciliation of funds:
Funds brought forward
287,351
Total funds carried forward
231,149
Designat
ed
Restricted
£
£
-
-
-
-
32,309
-
82,145
-
-
-
-
-
-
410,197
-
-
_
_

114,454
410,197
_
_

-
-
(698)
-
(96,995)
-
-
-
-
-
-
(358,286)
_
_

(97,693)
(358,286)
_
_

16,761
51,911
-
-
_
_

16,791
51,911
_
_

(38,112)
283,533
(21,351)
335,444
Total
2023
(year)
£
2,767
83,938
32,309
82,145
-
-
410,197
9,371
_
620,727
_

(152,278)
(698)
(96,995)
-
-
(358,286)
_
(608,257)
_

12,470
-
_
12,470
_

532,772
545,242
Total
2022
(year)
£
4,092
234,401
59,065
-
-
23,909
257,863
3,312
_
582,642
_

(187,933)
(64,785)
(1,355)
-
(47,379)
(97,674)
_
(399,126)
_

183,516
-
_
183,516
_

349,257
532,772

All transactions are derived from continuing activities.

All recognised gains and losses are included in the Statement of Financial Activities.

24

International Alliance of Patients’ Organizations

Balance Sheet as at 31 December 2023

Notes
Fixed assets
8
Current assets
Debtors
9
Cash in hand and in bank
Creditors: amounts falling due within one year
10
Net current assets
Net assets
11
Funds
Unrestricted Funds
Designated Funds
Restricted Funds
Total Funds
13
2023
£
-
6,868
690,597
_
697,465
(152,223)
_
545,242
_
545,242
_
231,149
(21,351)
335,444
____
545,242
2022
£
-
8,115
625,567
_
633,682
(100,910)
_
532,772
_
532,772
_
287,351
(38,112)
283,533
____
532,772

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

These financial statements were approved and authorised for issue by the Governing Board on 24 September 2024 and signed on their behalf by:

Ellos Ellard Lodzeni Dr Anthony John Holland Chair Treasurer

Registered company number: 08495711 (England and Wales)

The notes on pages 27 to 37 form part of these financial statements.

25

International Alliance of Patients’ Organizations

Cash flow statement for the year ended 31 December 2023

Cashflows from operating activities
Surplus/(deficit) for the financial year
Adjustments for:
Depreciation Charge
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Net increase/(decrease) in cash and cash
equivalents
Cash at 1 January 2023
Cash at 31 December 2023
A
A) Components of cash and cash
equivalents
Cash at bank and in hand
B) Analysis of changes in net debt
Cash and cash equivalents
2023
12,470
-
1,247
51,313
65,030
65,030
625,567
690,597
690,597
At 1
January
2023
Cashflows
625,567
65,030
2022
183,516
134
1,157
7,785
190,277
190,277
435,290
625,567
625,567
At 31
December
2023
690,597
625,567
65,030
690,597

26

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

1. Accounting Policies

1.1 Accounting convention

The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the ‘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 (SORP) (FRS102 second edition - effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£).

Results for the trading subsidiary, IAPO Trading Limited (Company Number 08863190) are not consolidated on the grounds that it was dormant and not material to the group.

Statement on going concern

After reviewing the charity’s forecasts and projections, the directors have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.2 Company status

The parent charity is a company limited by guarantee. The directors of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty.

1.4 Expenditure

All expenditure is included on an accruals basis and is inclusive of all VAT, which cannot be reclaimed, and is reported as part of the expenditure to which it relates:

27

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

The core elements of charitable expenditure are as follows:

Capacity Building: Realising active partnerships with patients’ organisations, maximising their impact through capacity building.

Advocacy : Advocating internationally with a strong patients’ voice on the relevant aspects of healthcare policy, with the aim of influencing international, regional and national health agendas and policies.

Collaboration : Building cross-sector alliance and working collaboratively with like-minded medical and health professionals, policy makers, academics, researchers and industry representatives.

1.5 Funds

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.

Designated funds are funds which are 'ring-fenced' to be used for the specific purpose of the congress.

Restricted funds are funds, which are to be used in accordance with specific restrictions imposed by the donor. The aim and use of the restricted fund is set out in the notes of the financial statements.

1.6 Tangible fixed assets and depreciation

Capital expenditure on items costing £1,000 or higher are recorded as tangible fixed assets. Tangible fixed assets are stated at historical cost less depreciation.

Depreciation is provided to reflect the useful estimated economic life of computer equipment assets at a rate of 33% per annum (reducing balance method).

28

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

2. Incoming resources

OTHER
Healthcare
Industry
Partners
Projects
£
£
£
GSK
-
39,584
-
IFPMA
-
44,354
-
Projects
-
-
410,197
Other income
126,592
-
-
_
_

__
126,592
83,938
410,197


Total
£
39,584
44,354
410,197
126,592
__
620,727

Income Resources comparative

Merck
MYLAN PHARMACEUT ICALS PVT
LTD
IFPMA
PFizer Inc
GSK IHC
P4PS OBSERVATORY
MSD INTERNATIONAL
Congress Sponsorship
Projects
Other income
OTHER
£
-
-
-
-
-
-
-
-
-
7,404
__
7,404
Healthcare
Industry
Partners
£
48,332
44,151
40,245
25,946
42,815
5,769
27,155
82,973
-
(11)
__
317,375
Projects
£
-
-
-
-
-
-
-
-
257,863
-
__
257,863
Total
£
48,332
44,151
40,245
25,946
42,815
5,769
27,155
82,973
257,863
7,393
__
582,642

29

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

3. Congress Support Income 2023

APPC congress GPC congress Total
£ £ £
ROCHE PHARMA HOLDING 32,309 39,220 71,529
NOVARTIS - 11,679 11,679
BIOMARIN PHARMACEUTICAL -
__
31,246
__
31,246
__
32,309
__
82,145
__
114,454
__

Congress Support income comparative 2022

Asia Pacific Congress Latin America
Patients Congress
Total 2022
£ £ £
BOEHRINGER INGEL 59,065 - 59,065
Merck - 23,909 23,909
__ __ __
59,065
_
23,909
__
82,973
__

30

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

4. Expenditure on Charitable Activities

Staff Costs
Other Costs
Support Costs
Capacity Building, advocacy
and collaboration
86,326
-
65,952
Congress
7,008
86,288
4,397
Special Projects
63,071
277,628
17,587
_
_

__
Total
156,405
363,916
87,936


Total
152,278
97,693
358,286
__
608,257

Expenditure on Charitable Activities comparative

Staff Costs Other Costs Support Costs Total 2022
Capacity Building, advocacy
and collaboration 88,131 32,668 67,134 187,933
Congress - 112,661 858 113,519
Special Projects 53,597 40,558 3,519 97,674
__ __ __ __
Total 141,728
__
185,887
__
71,511
__
399,126
__

5. Analysis of support costs

Capacity Building,
advocacy and
collaboration

Rent and Rates
5,321
Other Office Costs
38,300
Legal and Professional
Fees
17,750
Audit Fees
4,581
__
Total
65,952
Congress
355
2,553
1,184
305
__
4,397
Special
Projects
1,419
10,213
4,733
1,222
__
17,587
Total
7,095
51,066
23,667
6,108
__
87,936

31

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

Analysis of support costs comparative

Capacity Building,
advocacy and
collaboration

Rent and Rates
5,710
Other Office Costs
40,446
Legal and Professional
Fees
15,768
Audit Fees
5,210
__
Total
67,134
Congress
72
517
202
67
__
858
Special
Projects
Total 2022
300
6,082
2,120
43,083
826
16,796
273
5,550
_
_

3,519
71,511

6. Trustees and staff remuneration

The trustees received no remuneration, but 6 Trustee received reimbursements of £22,056 (2022: £3,455) for travel and subsistence expenses incurred on behalf of the charity.

Staff remuneration and numbers

Wages and salaries
Social Security
Pension costs
Total
2023
£
125,376
13,167
660
__
139,203
Total
2022
£
127,094
14,390
244
__
141,728

The average number of full and part-time employees during the year was 3. No individual employee received emoluments in excess of £60,000 (2022: 1 in the band £70,001 to £80,000). Key management personnel costs amounted to £74,315 (2022: £71,544).

32

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

7. Operating Surplus

Operating surplus is stated after charging.

Total Total
2023 2022
£ £
Auditors Remuneration 5,550 5,550
Depreciation of Assets - 134
Operating Lease Charges (office rental) 7,095 5,633

8. Fixed Assets

Cost
Brought forward
Carried forward
Depreciation
Brought forward
Charge for the year
Carried forward
Net book value
At 31 December 2023
At 31 December 2022
Computer
equipment
£
4,169
4,169
4,169
-
4,169
-
-

There are no charges or securities held over any fixed assets. All fixed assets are held in the charity and none in the trading subsidiary. Depreciation was nil was in the previous period.

33

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

9. Debtors

Debtors
Prepayments
10. Creditors: amount falling due within one year
Deferred income

Accruals
_
2023
£
-
6,868
_
6,868
_
2023
£
113,590
38,633
______
152,223
_
2022
£
1,235
6,880
_
8,115
_
2022
£
73,423
27,487
_
100,910
_
2022
£
1,235
6,880
_
8,115

11. Analysis of net assets between funds

Unrestricted
Fund
Designated
Funds
Restricted
Funds
Total Funds
£ £ £ £
Current assets 231,149 - 466,316 697,465
Current liabilities - (21,351) (130,872) (152,223)
__ __ __ __
As at 31 December 2023 231,149
__
(21,351)
__
335,444
__
545,242
__

34

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

12. Analysis of net assets between funds comparative

Unrestricted
Fund
Designated
Funds
Restricted
Funds
Total Funds
£ £ £ £
Current assets 287,351 - 346,331 **633,682 **
Current liabilities - (38,112) (62,798) (100,910)
__ __ __ __
As at 31 December
2022
287,351
__
(38,112)
__
283,533
__
532,772
__

The deficit in the designated fund is due to timing difference between the time we held the event and the time we received the income.

13. Movement in funds 2023

Unrestricted fund
Designated Funds:-
APPC congress
GPC congress
Africa congress
Latin Congress
Restricted funds:-
PREFER
Special projects *
At 31
December
2022
Incoming
Resources
Resources
Expended
£
£
£
287,351
96,076
(152,278)
2,367
32,309
(698)
5,233
82,145
(96,995)
(22,241)
-
-
(23,471)
-
-
29,296
-
-
254,237
410,197
(358,286)
__
_
_

532,772
620,727
(608,257)
Transfers
At 31
December
2023
£
£
-
231,149
-
33,978
(9,617)
-
(22,241)
-
(23,471)
(29,296)
-
29,296
335,444
__
__
-
545,242

35

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

14. Movements in funds comparative

At 31
December
2021
Incoming
Resources
Resources
Expended
Transfers At 31
December
2022
£ £ £ £ £
Unrestricted fund 264,025 241,805 (187,933) (30,546) 287,351
Designated Funds:-
APPC congress (22,459) 59,065 (64,785) 30,546 2,367
GPC congress 6,589 (1,355) 5,233
Africa congress (22,241) (22,241)
Latin Congress 23,909 (47,379) (23,471)
Restricted funds:-
PREFER 38,352 (9,056) - 29,296
Special projects* 65761 257,863 (69,387) - 254,237
Other projects - Get Real 19,231 (19,231) - -
__ __ __ __ __
349,257 582,642 (418,432) - 532,772
__ __ __ __ __

36

International Alliance of Patients’ Organizations

Notes to the Financial Statements for the Year Ended 31 December 2023

15. SOFA Comparative

N
o
t
e
s
Unrestricted
Designated
Restricted
£
£
£
Income from charitable
activities:
Membership
4,092
-
-
Healthcare Industry Partners
234,401
-
-
APPC congress
-
59,065
-
GPC congress
-
-
-
Africa congress
-
-
-
Latin congress
-
23,909
-
Special Projects
-
-
257,863
Other charitable activities
3,312
-
-
_
_

_
Total
2
241,805
82,973
257,863
_

_
_

Expenditure on charitable
Activities:
Charitable activities:-
• Capacity building, advocacy and
collaboration
187,933
-
-
• Asia Pacific Patients Congress
-
64,785
-
• Global Patients Congress
-
1,355
-
• Africa Patients Congress
-
-
-
• LatAm Patients Congress
-
47,379
-
• Special projects
-
-
97,674
_
_

_
Total
4
187,933
113,519
97,674
_

_
_

Net income/(expenditure)
53,872
(30,546)
160,189
Transfers
(30,546)
30,546
-
_
_

_
Net movement in funds
23,326
-
160,189
_

_
_

Reconciliation of funds:
Funds brought forward
264,025
(38,112)
123,344
Total funds carried forward
287,351
(38,112)
283,533


Total
2022
(year)
£
4,092
234,401
59,065
-
-
23,909
257,863
3,312
_
582,642
_

187,933
64,785
1,355
-
47,379
97,674
_
399,126
_

183,516
-
_
183,516
_

349,257
532,772

37

International Alliance of Patients’ Organizations

Thank You

The International Alliance of Patients’ Organizations is registered in England and Wales as charity n° 1155577 and company limited by guarantee n° 08495711.

Address

Registered office: Hounslow House, 7 Bath Road, Hounslow TW3 3EB, UK.

Website

www.iapo.org.uk

38