2023-03-31-accounts

CENTRE FOR HEALTH AND THE PUBLIC INTEREST ICHPI) (A Company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST MARCH 2023 (not subject to statutory audit) Company Registration No. 8047440 (England & Wales Charity Commlsslon Roglstered Charlty No. 1157077 'ACIS4RNU• 2011212023 COMPANIES Hf)USE A25

REPORT AND HNANCIAL STATEMENTS FOR THE YEAR ENDING 31ST MARCH 2023 (not subject to statutory audit) CONTENTS Legal and Administratlve Infonnation Trustees Re ort Inde ndent Examiner's Re Statement of Flnan¢ial A¢tlvities Balance Sheet Notes to the Flnanclal Statements 10 11

LEGAL AND ADMINISTRATIVE INFORMATION Other Names Used: CHPI, The Centre Slalus: CHPI Is a charltable company limited by guarantee, in¢orporated on 26" April 2012. On 16" May 2014 CHPI was entered onto the Charity Commission Reglster of Charltles. Reglstsred Office: Tho Brick Yard (formorly Grayston Centre), 28 Charles Square. London N16HT Banker5: Unity Trust Bank PIC Nine Brindley Placo, Birnlngham B1 2HB Trustees (abo Company Directors): Trustees who have acted during the perbod of thls report were: Dr Jonathon Tomlinson (Chair) Prof Colin Leys Dr Guddi Singh Ili$ Sue Charteris Ms Ld$ Rogers Trustees appointed since the end of the reporting period: Prof Davld Evans (appointed 2nd May 2023) Ms Emma Watkins (appolnted 2nd ay 2023) Executiv• Diroctor: The day404ay management of CHPI is delegated to the Executive Director: Mr David Rowland Independent Examiner: Ed Tombs

TRUSTEES REPORT FOR THE YEAR ENDING 31ST MARCH 2023 The Trustees presenl their report and financial ststements for the year ending 31. Marth 2023. Structure Govemance and IAanagement CHPI is constituted as a company limited by guarantee and is governed by a Memorandum and Articles of Association. In the event of the company being wound up. all Trustees have guaranteed to contribute to the assets of the company as may be required to an amount not exceeding £10. The Trustees have no beneficial interest in the company nor its activities and are not remunerated. New Trustees are appointed by way of a deusion by the exists'ng Trustees. Objectives and A¢tlvltles Objects The objects of CHPI as set out in the o)rnpany articles of asscciation a￿. to advance the education of the public in health and social care policies lo promote inforned debate and research for the public benefit in all aspects of that subject and to publish the useful results Principal Activitie$, Achievements and Perfomiance Over the past 12 months we have continued to highlight issues relating to the public interest in health arKJ social care. In May 2022 staff members represented the Centre at an Information Rights Tribunal seeking greater transparency about the income g8nerated by NHS Tnjsts from private pats'ents. Our wowk on this case was covered across the media. In October 2022 our report inlo the develOpn￿nt of a twt>tier healthcare system was covered by the Guardian ne￿spaPer and the London School of Economics. In July 2022 we held an event with partners from University College London and the London School of Hygiene and Tropical Medicine for the NHS Leadership progfarnme whare we presenled our work on the public interest in health and social ca￿. n November 2022 we held an event al Ihe Royal Society of Medicine which focused on patient safety in the private h05Pital sector following the lan Paterson

case and the disproportionatety high number of female patients affeded by re￿nt medical scandals. In January 2023 our initial work on the ￿latIOnShIP between the private hospital sedor and the NHS during the pandemic was cnvered as part of a major investigalion by the British Medical Joumal and we published a second study in Ihe Spring of 2023 We concluded our study into the financial impact of COVID 19 on the care home sector with Warwick Business School and UCL arid presented the findings to civil seNants in the Department of Heallh and Social Ca￿, the Devolved Administrations and thé National Auth't Office. We concluded our research into the new publi¢ health Structu￿ created after the pandemic a'nd presented ihe initial findings to academics and Directors of Public Health. We have worked with a funflraising consultant to help make Ihe organisation more finanaally sustainable and we have surxessfully recruited two new Trustees to enable u5 to build the organisalion to become more effective and have greater impacL Future plans and a￿1vItIeS In the financial year Awil 2023 to March 2024 we will publish our research into the financial impact of COVID 19 on the tsre hcrfne sector and the new public heallh structures. We will also undertake and publish research into Ihe Private Finance Initiative in Ihe NHS and the outsourcing of NHS ophihalmology services. We will continue to work with stakeholders from a¢ross health and S￿la1 care to ensure that lessons are leamed from the pandemic induding through engaging with the COVIO-19 public inquiry.

FINANCIAL REVIEW Income Voluntary income of £66,947 represents donations froniindtviduals and trusts. Of this, £20,000 was a restricted donation to be allocated to consultancy for CHPI'S fundraising strategy. £46.947 was for CA)re funding. an increase of £7.807 on ihe previous years. total of £39.140. Gift Aid income of £9,792 represents the total amount daimable from HMRC for donations in the period from donors who have provided CHPI with a Gift Aid Dedaration. This is also an increase on the prewous year, coffesponding to the increase in donations received. Income from charitable activities of £62.500 includes grant in¢orne received towards a grant-funded research projècl: and contract income received for work to deliver a second research project in line with CHPI'S charitable activilies. This fepresents a reduction from the p￿VIouS years, total of £104.000 in income frorn grants and contracts. Expenditure Expenditure was primarily made up of staffing costs for the Centre's Executive Director. Research Officer and Communications Manager. Reserves The Trustees recognise the need to IK)Id reserves to protect the financial security of CHPI in the event of W￿rne shorttalls. A Reserves Policy adopted in August 2021 sets out the intention to maintain a minimum of 3 months expenditur8 in reseNe. and allocate additional funds available to furthering CHPI'S charitabl8 work. or investing in futu￿ income generation. At 31 March 2023 the general reserve held £85,009, arnounting to approximately 7 months of operats'ng expenditure. As such, Trustees are again budgeting to increase expenditure in the coming year to draw down on the accumulated r8serve18vel. The rewrt has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by the board of Trustees on 7th November 2023 and signed on ils ehalf by= Jonathon Tomlin50n Chair of the Board of Trustees

Independent Examiner's report to the Trustees I report on the accounts for Ihe year 31 March 2023. Respectiv? re$ponsibllities of Trustees and examiner The Charity's Tftjstees (who are also Ihe Directors for the purpose of company law) are responsiLle for the preparation of the accounts. The tharity's trustees consider that an audit is not required for this period (under Section 144 (2) of the Charities Act 2011 (the 2011 Acl)) and that an independent examination is required. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examinatK)n. it is my responsibilty to: examine the accounts urKler Seclion 145 of the 2011 Act to follow the procedures laid down in th8 Genefal Direth'ons given by the Charity Commission (under sedion 14515) of the 2011 Act); and to slate whether particular mattefs have come lo my attention. Basis of the indepondont examiner's report My examination was carried out in accordance with the General Directions given by ihe Chanty Commission. An examinaticK) includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes Consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as truslees conceming any such matters. The procdures undertaken do not provide all Ihe evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair view. and the rewt is limited to Ihose matters sel out in the statements below. Independent examlner's statement In connection with my examination. no matter has come to my aftention.. (l ) which gives me reasonable cause to believe that. in any rnaterial respect, the requirements to keep aC￿Unting records in accordance WFth secl11￿ 386 and 387 of the Companies Act 2006,. and to prepare accounts which accord with accounting records. comply wilh Ihe accounting requiremenls of Sections 394 and 395 of the Companies Act 2006 and with the melhods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities Have not been met; or (2) to which. in my opin￿n. attention slM)uld be drawn in order to enable a proper understsnding of ihe accounts to be reathed. Edward Tombs CIMA.. CertrfKate of buslness actX)tmbng Tan•y4rarg. Fachwen, caernarf￿. Gwyrdd, LLSS 3HD

STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR TO 31ST MARCH 2023 (nol 5ubje¢t to statutory audit) Restrlcted Unrestricted Funds Funds Total 2023 Total 2022 Note Incoming Resources Voluntary Income Inwme from charitable activities 20,(M)O 46.947 66.947 39.140 37,500 25.0(M) 62,500 104,000 Gift Aid 9.792 9,792 3,846 Other income Total Incoming Resources Resources Expended FurKlraising -12,(XlO -24.939 -36,939 Charitable a¢tivits'es 44.578 42.728 -87.306 -94,546 Governance -18.604 -18.604 Total Resources Expended Net Incomlng Resources 2 4610 36895 Transfers Net movement in funds The statement of finanoal activities indudes all gains and losses in the year. All incoming resources and resources expended deTive from continuing activities.

BALANCE SHEET AS AT 31" IAARCH 2023 (not subject to statutory audil) 31 Mar 2023 31 Mar 2022 Notes Current Asset$ Cash at bank and in hand Accrued Gift Aid Recoverable Total Current Assets 93,814 6.185 99.999 98,133 98.133 Credltors Amounts fallin9 due within one year 6.9￿). 1.513 Net Current A$￿ts 93,009 96.620 The fund5 of th¢ charlty Restricted Funds Designated Funds General Funds Total Charity Funds 8.000 7,078 10 85,009 93.009 89,542 96,620 For the year 8nding 3110312023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Tnjstees. ￿pOnsIbilities. the members have not required the company to obtain an audit of its ccounts for the year in question in accordan￿ with seclion 476, the Trustees acknowledge their responsibilities for complying with the Tequirements of the Act with respect to accounting records and ihe preparation of accounts. these accounts have been p￿pared in accordance with the provisions applicable to companies subject to the small companies regime. Approved by thè tM)ard of Trustees on 7th November 2023 arKI signed on its behalf by.. Jonathon Tomlinson Chair of the Board of Tnjstees

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31ST MARCH 2023 (not subject to statutory audit) 1. Accounting Policies (a) Basls of Accounting The finanaal statements have been prepared under Ihe historical cost convention in accordance with the Companies Act 2006 and the Statement of Recommended Practice: Accounting and R8POrting by Charities issued in April 2013. (b) Fund Accounting Unrestricted furmjs are available for ihe use at the discreiion of the Trustees in the furtherance of the companies charitable objectives. Designated funds are unrestricted funds eanmarked by Trustees for a particular wrpose. Restricted funds are subjected to restriclions on their exp8ndilure imposed by the donor. (cl Incoming re$¢>ur¢• l incoming resources are included in the ststement of financial activities when CHPI is ent￿ed to. and virtually certain lo receive, the income and the amount can be quantif*d with reasonable accuracy. (d) Resources Expended Expenditure is recognised on an ac(xual basis as a liability is incurred. Expendilure indudes any VAT which cannot be ￿CoVered, and is reported as part of the expenditure to which it relates.. Costs of generating funds comprise costs associated with attractir voluntary and contracl income. Charitable expenditure comprises those costs incu￿ed in the delivery ol CHPI'S charitable objects. It indudes both costs that can be allocated directly to such activities and costs of an indirect natu￿ ne￿SSary to support them. Governance costs indude o)sts associated with meeting the constilutional and statutory requirements of CHPI. 10

1. Voluntary Income Unrestrfcled 2023 Restricted 2023 Total 2023 Total 2022 Henry Tinsley 25.000 25,000 20.000 David ONen 20.000 20,000 Other Individual Donations < £2.5k 21.947 21.947 19.140 46,947 20.000 66.947 39.140 •Y• In the interests of transparencrf, CHPI has adopted a policy of individually identifyirvJ all donations over £2.500 during the course of the year.

2. Income from Charltable Activlties Unrnstricted 2023 Rfrstrided 2023 Total 2023 Tolal 2022 Universty of Wapwick 20.000 20.000 54,000 Joseph Rowntree Charitable Trust 5.000 37,500 42.500 50,000 25,000 37.500 62,500 104.000

3. ResouT¢es Expended Allocation by fund Direct expenditure items are allocaled by fund a¢¢ording to purpose of the expense. Staffing & overhead costs are re-allocated to the restricted fund for JRCT grant-funded project according to a project budg8t agreed with the funder. Holdlng Gov¢mment and Corporate Power to kcount in the lighl 01 COVID 19 Exponditurg Total Fundiaising ¢on$ullancy General funds Oirecl expenses 20,353 399 12,000 7,954 stsiring 117.633 41.996 75,637 Ovefheads 4.863 2.183 2,680 Totsl expndlttsre allocation 142.849 44.578 12.000 86,271 All0&￿10n of expendlture lo fvndral$ing, charltable actlvltles and governance Dire¢t expendilure ilems are allocaleo to expenditure Categories for lundraising. charitable activities and govemance according to the nature of the expense. Staffing & overhead costs are re-allocated to these categories on the basis of estimated proporbon of non-grant fijnded time spent on each activity: 200 fundraising, 65Yo charitable activities. and 15% governan￿. Expendltur• Tolol Fundraising Charitable Adfvitles Governan¢¢ Diiect expen58s 20,353 12,440 7,683 229 Staffing 117.633 23.527 {20%1 76,461 (650/0) 17,645 (15%) Ovefheads 973 (20%) 3.161 (650hl 729 (15°A) Total expendltur• alloGalion 142.849 36,939 87,306 18,604 12

4. Trustee Remuneration, Expenses & Related Party Transactions No Trustees recerrfed any remur)eration for their services. Total expenses of £96 W￿re ￿1Mbu(sed to Truslees for food and travel costs during the period (2022: £547). No Trustee or other person related to the charity had any personal interest in any contract or transaction enlered into by the charity during the year.

5. Taxatlon No tax charges have arisen in CHPI. The vast majority of incorne is from grants. donations or contracts for put)lic interest research and is applied for charitable purKMJses.
6. Glft Ald Recoverable £6,185 of accrued Gift Aid was daimable on donations in the year at 31st March
7. Corresponding claims were submitted to HMRC in June 2023, and the full amount has now been r￿1ved.
8. Creditors: amounts falling du• within one year £6.990 was owed across a number of unpaid invoices arrtj expense claims al 31st March 2023. All arnounts owed have now been pa￿.
9. Purpose of Restricted Funds The￿ We￿ Iwo restricted funds in Ihe year: Fundralslng consuhancy Funds for fundraising cor￿UltancY to help develop the Centre's fundraising strategy. JRCT Funds re￿iVed trom Joseph Rowntree Charitable Trust for a 24-month research project titled Holding Government and Corporate Power tt) Account in the light of COVID 19 are held in a Restricted Fund. Expenditure is assigned to the fund in accordance with the agreed project budget- which includes altocations lor staff time and organisational ovetheads. 10.Purpose of Designated Fund$ Other donations in the current or prior year have not been solicited with an explicit purpose in mind, but for core operats'ng costs. Therefo￿ there is no designated fijnd in the current year.
10. Staff Costs and Numbers 13

An Executive Director and Research Officer were employed on a full time basis for the majority of the year. A Comms Manager was employed on a part time basis from June 2022 to March 2023. 12. Funds of the charity Balance at 31 March 2022 Total in¢ome FY 2023 Totsl expendilure FY 2023 Balance at 31 March 2023 Restricted funds Fundraising nsultancy 12.000 8.000 JRCT- Holding Govemmenl and Corporate Power to Account in Ihe light ofCOVID 19 7.078 37.5Tr) 44.578 Total Mstrl¢tsd funds 7.078 57.500 56,578 8,000 Designat•d funds Vnrestri¢ted lunds 89,542 81.739 86.271 85,009 Total funds 96.620 146.988 110.093 93,010 14