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← International Alliance Of Patients' Organizations

2024-12-31-accounts

IAP@ Internatlonal Alllance of Patients, Organizations Chwty rn8istrat•M nunknr (EnglwKI Walos*1155577 International Alliance of Patients, Organizations (Incorporated as a Company Limited by Guarantee and Th)t having a Share Capital) Annual Report and Financial Statements forthe Year Ended in December2024

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Contents

Reference and Administrative Details of The Charity, Its Trustees and Advisers 3
for the Year Ended 31 December 2024
Trustees’ Report		 4
to the Members of International Alliance o
Independent Auditor’s Report
f Patients’
Organizations for the Year Ended 31st December 2024 30
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the
Year Ended 31 December 2024 32
Balance Sheet as at 31 December 2024 33
Notes to the Financial Statements for the Year Ended 31 December 2024 35

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

Company number 08495711 (England and Wales)
Charity number
1155577 (England and Wales)		 1155577 (England and Wales)
Registered office International Alliance of Patients’ Organizations
Canopi, 82 Tanner Street, London, SE1 3GN, UK Canopi, 82 Tanner Street, London, SE1 3GN, UK
Governing Board members Ellos Ellard Lodzeni
(Board of Trustees) Professor Lara Claire Bloom
Adebisi Omolola Bright (Resigned 4 Dec 2024)
Orajitt Bumrungskulswat
Anthony John Holland (Resigned 4 Dec 2024)
Flavia Kyomukama
Paul Albert Sumat Mendoza
Fernanda Souza de Carvalho
Mr. Agron Bytyqi (Joined 4 Dec 2024)
Dr. Ratna Devi (Joined 4 Dec 2024)
Vasiliki-Rafaela Vakouftsi (Joined 4 Dec 2024)
Chief Executive Daniela Espindula Mothci
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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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 2024 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

IAPO Trading Limited (company number 08863190) was dormant and was dissolved in July 2024.

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

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

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 pati ents’ 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), The Union for International Cancer Control (UICC), and with many other NonState Actors.

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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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

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

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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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Governance

governance and direction, supported by a secretariat headed by the Chief Executive Officer.

Board of Trustees/Directors Board of Trustees/Directors Board of Trustees/Directors Board of Trustees/Directors
Name Position Country Dates
Mr. Ellos Ellard Lodzeni Chair Malawi
Prof. Lara Claire Bloom Vice Chair United
Kingdom
Mr. Paul Albert Mendoza Secretary Philippines
Mrs. Orajitt
Bumrungskulswat		 Board Member Thailand
Ms. Flavia Kyomukama Treasurer Uganda
Ms. Fernanda Souza de
Carvalho		 Board Member Brazil
Mr. Agron Bytyqi Board Member Kosovo Since 4 Dec 2024
Dr. Ratna Devi Board Member India Since 4 Dec 2024
Vasiliki-Rafaela Vakouftsi Board Member Greece Since 4 Dec 2024

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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.

the public benefit. IAPO pursues this through fostering patient-centred healthcare worldwide and, in particular, by developing the capacity of pati ents’ 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 2024.

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 2024 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 pati ents’ 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.

-centred

healthcare, which is of benefit to the publi 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 increas e access to acceptable services that respect patients’ preferences, values, rights and needs.

patient involvement in patients’ care leads to better health outcomes and lower costs for the whole of society. The charity works with patients’ organisat ions that are not for profit and non-governmental organisations who demonstrate commitment to improving patient-centred healthcare which is reflected in

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The year 2024 marked a significant period of transition for our organisation, laying the groundwork for a new strategic direction.

The appointment of Dani Mothci as the new CEO in August 2023 followed by the celebrations of our 25[th] anniversary in 2024, triggered a pivotal moment of realignment of goals, and strengthening of our governance and operations.

Throughout the year, we remained deeply committed to supporting our member organisations, to engaging with the World Health Organization through our status of Non-State Actor in official relations with them, and fulfilling our obligations to both longstanding and newly established partners and funders. These relationships have been vital to sustaining our mission, and we are grateful for the continued trust and support from our community. At the same time, we laid the foundation for a renewed and resilient future: one built on collaboration, shared values, and strengthened partnerships.

A major area of focus in 2024 was strengthening our governance. We dedicated time and resources to ensure that our structures and practices reflect the highest standards of accountability, transparency, and effectiveness. This work positions us to respond more effectively to the challenges and opportunities ahead.

To support our growing ambitions, we expanded our team by hiring a new administration officer, helping to improve our day-to-day operations and internal coordination. Alongside this, we invested in operational improvements, including streamlining internal processes and adopting new digital tools to enhance efficiency and collaboration.

We also launched a new impact strategy, including a new vision, mission and strategic framework: FACE facilitation, advocacy, collaboration and empowerment. The impact strategy sets a clear direction for the coming years, supported by a refreshed brand identity that reflects this exciting new chapter. These developments have helped articulate our mission and values more clearly, both internally and externally.

Finally, and most importantly, we made a conscious effort to deepen our engagement with our member organisations, ensuring their voices, perspectives, and experiences are at the heart of everything we do. Their active involvement has been instrumental in shaping our initiatives, and we remain committed to working with and for our global patient organisation community.

As we look ahead, we do so with a renewed sense of purpose, a strengthened foundation, and deep gratitude for the resilience and dedication of our board members, staff, member organisations, partners, and supporters.

Ellos Ellard Lodzeni Chair of IAPO Governing Board

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Achievements and Performance

In 2024, IAPO continued its journey of collaboration, advocacy and innovation to advance patient-centred healthcare globally. This report presents our 2024 highlights organized according to the 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).

In 2024, IAPO proudly celebrated its 25th anniversary , reflecting on the quarter century journey we have been on as an alliance championing patient-centred healthcare globally. To mark this milestone, we launched our new impact strategy to guide our efforts through 2025 and beyond. This includes an updated vision and mission, as well as IAPO's new FACE a strategic framework standing for F acilitation, A dvocacy, C ollaboration and E mpowerment.

Vision:

Mission:

FACE strategic framework:

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Additionally, through the PCC Alliance , we hosted a second regional capacity-building workshop in Dubai for cancer patient organisations from countries of the Gulf Confederation (GCC), where we also had the participation of the WHO Office for the Eastern Mediterranean Region. The workshop culminated in a collaborative roadmap translating the action points agreed by the group to advance personalised cancer care.

with the Civil Society Engagement Mechanism for UHC2030 (CSEM) and Frontline Aids, titled " What's next? Follow-up on the resolution on social participation for universal health coverage: " Translating global commitments into national action . The webinar was a moment for participants to share valuable insights, lessons learned, and strategies for sustaining political support for social participation at both global and national levels.

As a member of the World Skin Health Coalition, IAPO joined the "Not Just My Skin" campaign: a collaborative effort to raise global awareness about the significant impact of skin diseases and conditions on patients, people with lived experience and communities. The campaign addressed the urgent need for timely diagnosis, access to care and affordable treatment, and mental health support for people with skin conditions, advocating for the prioritisation of these critical issues by health policy leaders worldwide. The campaign was a massive success and acted as a spark that ignited a global movement to act for better and more equitable skin healthcare.

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IAPO participated in the PEOF Virtual Session "Catalyzing Change: Using the WHO Resolution on Social Participation in health to achieve real patient-driven impact," where we discussed how patient voices can shape more inclusive health policies and systems for universal health coverage. The session was a unique opportunity to co-create actionable plans to advance the WHO resolution on social participation and drive meaningful change in health systems worldwide.

Strategy 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.

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Flavia Kyomukama, we participated in the work retreat advising and contributing to the development of the International Classification of Dying Places. This project is hosted by the University of Coimbra and is the largest study of international time trends in place of death and the first showing a rise of home deaths in the COVID -19 pandemic across countries.

Strategy 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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IAPO delivered statements at the WHO Regional Committee meetings as follows:

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IAPO co-authored an editorial for the BMJ in July, highlighting the resolution on social participation for universal health coverage, health and well-being. Titled "World leaders unite to embed social participation in health systems" and published in the BMJ's patient-led issue "Patient Partnership: Time for patients to have a seat at every table," the editorial delves into the critical role of social participation as a pressing need and fundamental right in health policy design and practices while discussing strategies to amplify the patient voice across all levels of healthcare systems.

As a founding partner of the International Consensus Framework for Ethical Collaboration , IAPO attended a roundtable meeting in May to mark the 10th Anniversary of the Framework. At the meeting, partners discussed the importance and timeliness of these principles in building ethical and trustful partnerships aimed at delivering greater patient benefits. An outcome of this session was the agreement to review the framework, modernise its language and introduce a fifth principle on upholding the responsible use of health data and technology.

To further celebrate the 10th Anniversary of the International Consensus Framework for Ethical Collaboration as well as Global Ethics Day , IAPO joined other founding partners including International Council of Nurses (ICN), International Federation of Pharmaceutical Manufacturers and Associations (IFPMA), International Pharmaceutical Federation (FIP), and World Medical Association (WMA), in publishing a joint op-ed , where we reflected on progress made under the Framework over the last decade and announced our commitment to ensuring it is fit-for-purpose

IAPO joined a coalition of patient groups, informal carers (Eurocarers), and palliative care professionals from the International Association for Hospice and Palliative Care (IAHPC) and the International Children’s Palliative Care Network (ICPCN) in issuing a statement on home support for patients with advanced diseases and their families. The statement urged governments to enhance home support for patients with advanced diseases and their families who prefer to receive care and pass away at home whenever feasible. This call came in response to findings from the EOLinPlace research project, the largest study to date on international time trends in place of death, where IAPO serves as the patient representative and participates in the Patient Advisory Group.

IAPO continued to be part of the Global Patient Think Tank (GPTT) , a diverse group of patient community representatives from across the globe, convened by Roche. The GPTT has come together to ensure the patient community voice is integrated into the global movement for universal health coverage, including policy discussion, inclusion into national design, governance and implementation, and at the primary healthcare level.

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IAPO spoke at the 6th Global Ministerial Summit on Patient Safety in Chile , a platform that plays a vital role in driving forward the patient safety agenda, shaping policies, and catalysing action to ensure safer and more effective healthcare delivery worldwide.

As a founding member of the African Medicines Agency Treaty Alliance (AMATA), IAPO joined the alliance in publishing a statement during the 37th African Union Summit , in February 2024. The statement urged Member States to expedite the ratification and operationalisation of the African Medicines Agency Treaty to ensure timely access to quality medicines for all patients in Africa.

In response to the revision of the Declaration of Helsinki , which has long stood as a foundational text in medical research ethics, shaping the ethical principles that govern human participation in clinical research, IAPO through our board member Prof. Lara Bloom published an article to contextualise the history of the Declaration, analyse the implications of its latest revision, and emphasize the need for patient centricity in research ethics.

IAPO continued to be a member of the WHO Civil Society Commission (CSO) and applied to join the working group “CSO engagement strategy” , which together with the WHO Secretariat will codevelop the WHO Civil Society Engagement Strategy 2025-2028 .

IAPO's Annual General Meeting

th

We held our Annual General Meeting in December 2024, where we celebrated IAPO’s 25 anniversary by unveiling our new impact strategy for 2025 and beyond and introducing our new FACE framework designed to guide our efforts in empowering patient organisations to drive meaningful change globally. We also unveiled our new brand identity as a first step in our rebranding process which will culminate in the launch of a new website. We also launched a special four-episode web series titled ‘APO Turns 25’ featuring our global membership. We also announced the newly elected and re-elected Governing Board Members.

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Communications

Newsletter & mailing

IAPO maintained its newsletter subscription of over 12,000 subscribers, who receive our announcements, campaigns and monthly newsletter covering all IAPO-related news and updates, including initiatives such as our congresses, member activities, advocacy news and information. We also added to the newsletter a section on relevant updates about the World Health Organization (WHO), including new policy documents and guidelines, important dates and advocacy campaigns. We also used several mailing campaigns to disseminate and promote important IAPO initiatives and events throughout the year.

X (formerly Twitter)

The IAPO secretariat continued to operate the following X accounts: @IAPOvoice, @PatientSolidarityDay, @AfricanAmata, @PCCAlliance.

Facebook

We continued to operate the following Facebook accounts: IAPOvoice, Organizations, Patient Solidarity Day, Personalised Cancer Care Alliance.

LinkedIn

IAPO also continued to operate the following LinkedIn accounts: International Alliance of Patients’ Organizations, African Medicines Agency Treaty Alliance (AMATA), Personalised Cancer Care Alliance.

YouTube

We continued to operate IAPO's YouTube channel @IAPOPatientVoice which is currently composed of 235 videos.

Website

~~a~~ www.iapo.org.uk

IAPO's website continues to be the main source of information for all IAPO’s activities , initiatives and events, as well as an important promotion and dissemination channel.

UHC Compass landing page

~~oo~~ www.tinyurl.com/uhccompass

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In 2024, IAPO co-created and launched the UHC Compass , an evolving resource to support local leaders and communities in advancing decision-making and progress toward universal health coverage in their countries. The UHC compass can be accessed as a stand-alone landing page or through the IAPO website.

Rebranding

As part of our celebrations to mark IAPO's 25th Anniversary in 2024, we developed and launched a new logo as the starting point of our wider rebranding, which will culminate in the launch of our new website in 2025.

Besides marking the anniversary, a new branding system was needed for several reasons. The old logo had an outdated design with limited colour palette and unclear figures, was not accessible whenever applied to different backgrounds, and ultimately did not link with the IAPO's impact strategy for 2025 and beyond.

The new logo combines the concepts of 'communicate' through the yellow speech bubble, 'empower' through the blue beacon. Both shapes combined result in the multi-colour megaphone standing for the concept of 'amplify'. Altogether, our new icon translates IAPO's support and mobilisation to our IAPO membership and the wider global patient organisation community.

Below are some of the different uses of our new logo when applied against a white background:

Here are the links between the new logo concept and IAPO's FACE framework:

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Membership

IAPO continued to strengthen its member network in 2024 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 2024, 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

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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.

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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Financial Review

Financial position at the end of the period

Incoming resources for the year amounted to £595,120 (2023: £620,727), which was higher than the previous year due to a strategic increase in research and special projects funded by our partners.

Expenditure in 2024 was £619,759 (2023: £608,257). 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. 6 months running cost is c.£ 132,280. 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 31st December 2024 is £240,564. 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. 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.

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 99%.

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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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Future Plans

-2024 is listed at:

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:

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:

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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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Statement o f 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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Reappointment of auditors

forthcoming annual general meeting.

Approved and authorised for issue by the Governing Board on 21 July 2025 and signed on their behalf by:

Ellos Ellard Lodzeni Chair of IAPO Governing Board

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Organizations for the Year Ended 31st December 2024

Opinion

ended 31 December 2024 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 Acc

In our opinion the financial statements:

Have been prepared in accordance with the requirements of the Companies Act 2006.

Conclusions relating to going concern

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

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Organizations for the Year Ended 31st December 2024

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 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:

The financial statements are not in agreement with the accounting records and returns; or

We have not received all the information and explanations we require for our audit; or

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Organizations for the Year Ended 31st December 2024

The trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies exemption from the

Responsibilities of Trustees

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.

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.

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:

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Organizations for the Year Ended 31st December 2024 Organizations for the Year Ended 31st December 2024

through discussions with management and a review of the documented policies, procedures through discussions with management and a review of the documented policies, procedures and controls. and controls.

A further description of our responsibilities for the audit of the financial statements is located on the 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 ~~https://www.frc.org.uk/auditorsresponsibilities.~~ . This description This description

Use of our report Use of our report

Use of our report Use of our report

Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the 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 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 our audit work, for this report, or for the opinions we have formed. work, for this report, or for the opinions we have formed.

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

July 31, 2025

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Statement of Financial Activities (incorporating an income and expenditure account) for the Year Ended 31 December 2024

Total Total
2024 2023
N
o
t Unrestricted Designated Restricted (year) (year)
e
s
£ £ £ £ £
Income from charitable
activities:
Membership 193 - - 193 2,767
Healthcare Industry Partners 81,336 - - 81,336 83,938
APPC congress - - - - 32,309
GPC congress - - - - 82,145
Special Projects - - 488,499 488,499 410,197
Other charitable activities 25,092 - - 25,092 9,371
__ __ __ __ __
Total 2 106,621
__		 -
__		 488,499
__		 595,120
__		 620,727
__
Expenditure on charitable
Activities:
Charitable activities:-
Capacity building, advocacy
and collaboration
e		 (97,206) - - (97,206) (152,278)
Asia Pacific Patients Congress
e		 - - - - (698)
Global Patients Congress
e		 - - - - (96,995)
Special projects
e		 - - (522,553) (522,553) (358,286)
__ __ __ __
__
Total 3 (97,206)
__		 -
__		 (522,553)
__		 (619,759)
__		 (608,257)
__
Net income/(expenditure) 9,415 - (34,054) (24,639) 12,470
Transfers - - - - -
__ __ __ __ __
Net movement in funds 9,415 - (34,054) (24,639) 12,470
__ __ __ __ __
Reconciliation of funds:
Funds brought forward 231,149 (21,351) 335,444 545,242 532,772
Total funds carried forward 240,564 (21,351) 301,390 520,603 545,242
__ __ __ __ __

All transactions are derived from continuing activities.

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

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IAPG@

Balance Sheet as at 31 December 2024

Notes 2024 2023
£ £
Fixed assets 6 - -
Current assets
Debtors 7 56,885 6,868
Cash in hand and in bank 507,451 690,597
____ ____
564,336 697,465
Creditors: amounts falling due within one year 8 (43,733) (152,223)
____ ____
Net current assets 520,603 545,242
____ ____
Net assets 520,603 545,242
____ ____
Funds
Unrestricted Funds 240,564 231,149
Designated Funds (21,351) (21,351)
Restricted Funds 301,390 335,444
____ ____
Total Funds 9 520,603 545,242
____ ____

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 21 July 2025 and signed on their behalf by:

Ellos Ellard Lodzeni Ms. Flavia Kyomukama

Chair Treasurer

Registered company number: 08495711 (England and Wales)

The notes on pages 35 to 45 form part of these financial statements.

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IAPG

Cash flow statement as of December 2024

2024 2023
Cashflows from operating activities
Surplus/(deficit) for the financial year (24,639) 12,470
Adjustments for:
Depreciation Charge - -
(Increase)/Decrease in debtors (50,017) 1,247
Increase/(Decrease) in creditors (108,490) 51,313
(183,146) 65,030
Net increase/(decrease) in cash and cash
equivalents (183,146) 65,030
Cash at 1 January 2024 690,597 625,567
Cash at 31 December 2024 507,451 690,597
A) Components of cash and cash
equivalents
Cash at bank and in
hand 507,451 690,597
B) Analysis of changes in net
debt
At 1 At 31
January Cashflows December
2024 2024
Cash and cash equivalents 690,597 (183,146) 507,451
690,597 (183,146) 507,451

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

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 (£).

IAPO Trading Limited (company number 08863190) was dormant and was dissolved in July 2024.

Statement on going concern

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:

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, other costs are apportioned on the basis staff time incurred.

The core elements of charitable expenditure are as follows:

Capacity Building: Realising through capacity building.

Advocacy: Advocating internationally with a strong patients’ voice on the relevant aspects of 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).

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

2. Incoming resources

Healthcare
OTHER Industry Projects Total
Partners
£ £ £ £
IFPMA - 43,113 - 43,113
GSK - 38,223 - 38,223
Projects - - 488,499 488,499
Other income 25,285
__		 -
__		 -
__		 25,285
__
25,285
__		 81,336
__		 488,499
__		 595,120
__

Income Resources comparative

Healthcare
OTHER Industry Projects Total
Partners
£ £ £ £
GSK - 39,584 - 39,584
IFPMA - 44,354 - 44,354
Projects - - 410,197 410,197
Other income 126,592
__		 -
__		 -
__		 126,592
__
126,592
__		 83,938
__		 410,197
__		 620,727
__

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

3. Congress Support 2024

APPC congress GPC congress Total
£ £ £
- - -
- - -
-
__		 -
__		 -
__
-
__		 -
__		 -
__

There was no congress held in 2024 but IAPO is holding the GPC in November 2025 in the Philippines.

Congress Support 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
__

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

4. Expenditure on Charitable Activities

Staff Costs Other Costs Support Costs Total
Capacity Building, advocacy
and collaboration 22,870 - 74,113 96,983
Congress
- - - -
Special Projects 86,235 325,757 110,784 522,776
__ __ __ __
Total 109,105
__		 325,757
__		 184,897
__		 619,759
__

Expenditure on Charitable Activities Comparative

Staff Costs Other Costs Support Costs Total
Capacity Building, advocacy
and collaboration 86,326 - 65,952 152,278
Congress 7,008 86,288 4,397 97,693
Special Projects 63,071 277,628 17,587 358,286
__ __ __ __
Total 156,405
__		 363,916
__		 87,936
__		 608,257
__

5. Analysis of support costs

Capacity Building,
advocacy and
collaboration		 Congress Special
Projects		 Total
Rent and Rates 3,000 - 4,500 7,500
Other Office Costs 30,149 - 44,839 74,988
Legal and Professional Fees 35,772 - 53,657 89,429
Audit Fees 5,192 - 7,788 12,980
__ __ __ __
Total 74,113
__		 -
__		 110,784
__		 184,897
__

Over 80% of the charity's total resources including activities, staff time, and professional expertise were dedicated to supporting our projects and ensuring the achievement of our deliverables.

39

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

Analysis of support costs comparative

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

6. Trustees and staff remuneration

The trustees received no remuneration. The Charity also paid £25,373 on behalf of Trustees to allow them to fulfil their duties (2023: £22,056).

Staff remuneration and numbers

Total Total
2024 2023
£ £
Wages and salaries 109,105 125,376
Social Security 4,633 13,167
Pension costs 1,154 660
__ __
114,892 139,203
__ __

The average number of full and part-time employees during the year was 3. 1 individual employee received emoluments in excess of £60,000 (2023: 1 in the band £60,001 to £70,000). Key management personnel costs amounted to £66,391 (2023: £74,315).

40

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

7. Operating Surplus

Operating surplus is stated after charging.

Total Total
2024 2023
£ £
Auditors Remuneration 5,550 5,550
Depreciation of Assets - -
Operating Lease Charges (office rental) 7,500 7,095

8. Fixed Assets

Computer
equipment
£
Cost
Brought forward 4,169
Carried forward 4,169
Depreciation
Brought forward 4,169
Charge for the year -
Carried forward 4,169
Net book value
At 31 December 2024 -
At 31 December 2023 -

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.

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

9. Debtors

2024 2023
£ £
Debtors 50,000 -
Prepayments 6,885 6,868
Accrued income - -
_ _
56,885
_		 6,868
_
_ _
10. Creditors: amount falling due within one year
2024 2023
£ £
Creditors - -
Deferred income 21,512 113,590
Accruals 22,221 38,633
_ _
43,733 152,223
_ _

11. Analysis of net assets between funds

Unrestricted
Fund		 Designated
Funds		 Restricted
Funds		 Total Funds
£ £ £ £
Current assets 262,946 - 301,390 564,336
Current liabilities (22,382) (21,351) - (43,733)
__ __ __ __
As at 31 December 2024 240,564
__		 (21,351)
__		 301,390
__		 520,603
__

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

Analysis of net assets between funds comparative

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
__ __ __ __

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.

12. Movement in funds 2024

At 31
December
2023		 Incoming
Resources		 Resources
Expended		 Transfers At 31
December
2024
£ £ £ £ £
Unrestricted fund 231,149 106,621 (97,206) - 240,564
Designated Funds:-
APPC congress 33,978 - - 33,978
-
GPC congress (9,617) - - (9,617)
Africa congress (22,241) - - - (22,241)
Latin Congress (23,471) - - - (23,471)
Restricted funds:-
Special projects * 335,444 488,499 (522,553) - 301,390
__ __ __ __ __
545,242
__		 595,120
__		 (619,759)
__		 -
__		 520,603
__

43

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

Movements in funds comparative

At 31
December
2022		 Incoming
Resources		 Resources
Expended		 Transfers At 31
December
2023
£ £ £ £ £
Unrestricted fund 287,351 96,076 (152,278) - 231,149
Designated Funds:-
APPC congress 2,367 32,309 (698) 33,978
-
GPC congress 5,233 82,145 (96,995) (9,617)
Africa congress (22,241) - - - (22,241)
Latin Congress (23,471) - - - (23,471)
Restricted funds:-
PREFER 29,296 - - (29,296) -
Special projects * 254,237 410,197 (358,286) 29,296 335,444
__ __ __ __ __
532,772
__		 620,727
__		 (608,257)
__		 -
__		 545,242
__

44

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IAPG

Notes to the Financial Statements for the Year Ended 31 December 2024

13. SOFA - Comparative

13. SOFA - Comparative
Total
2023
Notes Unrestricted Unrestricted
Designated		 Restricted (year)
£ £ £ £
Income from charitable
activities:
Membership 2,767 - - 2,767
Healthcare Industry Partners 83,938 - - 83,938
APPC congress - 32,309 - 32,309
GPC congress - 82,145 - 82,145
Africa congress - - - -
Latin congress - - - -
Special Projects - - 410,197 410,197
Other charitable activities 9,371 - - 9,371
__ __ __ __
Total 2 96,076
__		 114,454
__		 410,197
__		 620,727
__
Expenditure on charitable
Activities:
Charitable activities:-
Capacity building, advocacy and
collaboration
e		 (152,278) - - (152,278)
Asia Pacific Patients Congress
e		 - (698) - (698)
Global Patients Congress
e		 - (96,995) - (96,995)
Africa Patients Congress
e		 - - - -
LatAm Patients Congress
e		 - - - -
Special projects
e		 - -
(358,286)		 (358,286) (358,286)
__ __ __
__
Total 3 (152,278)
__		 (97,693)
__		 (358,286)
__		 (608,257)
__
Net income/(expenditure) (56,202) 16,761 51,911 12,470
Transfers - - - -
__ __ __ __
Net movement in funds (56,202) 16,791 51,911 12,470
__ __ __ __
Reconciliation of funds:
Funds brought forward 287,351 (38,112) 283,533 532,772
Total funds carried forward 231,149 (21,351) 335,444 545,242
__ __ __ __

14. Related Party Transactions

There were no related party transactions other than reimbursement of Trustee expenses as detailed in Note 6 (2023: nil)

45

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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: Canopi, 82 Tanner Street, London, SE1 3GN, UK.

Website

www.iapo.org.uk

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