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2022-12-31-accounts

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

Charity number: 1159050

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2022

Page
Charity Information 1
Report of the Trustees 2
Report of the Independent Examiner 11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the Financial Statements 15

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

for the year ended 31 December 2022

CHARITY INFORMATION

TRUSTEES:

Lorraine Noble (President) Jesus Gonzalez-Lama (appt. 07/09/22) Marcy Rosenbaum Lauren Hamel (appt. 07/09/22) Maria Corina Barbaros (appt. 16/05/23) Michael Kaffman Sarah Bigi (res. 07/09/22) Nanon Henriette Margaux Labrie (appt. 14/03/23) Eva Bitzer Emanuela Mazza Margarida Carvalho Figueiredo Ferreira Braga Marie Morris (appt. 07/09/22) Maria Helena Brouwers (res. 07/09/22) Alexia Papageorgiou (appt. 07/09/22) Richard Brown Arwen Helena Pieterse (res. 07/09/22) Kristien Coteur (appt. 01/01/23) Gitte Thybo Pihl (appt. 10/09/22) Nicola Diviani (res. 07/09/22) Shakaib Rehman (appt. 07/09/22) Eva Doherty (res. 07/09/22) Marlene Sator (res. 07/09/22) Hilde Eide (res. 07/09/22) Maria Stubbe (res. 07/09/22) Maria Elorza (res. 07/09/22) Lode Verreyen Sibylle Jeanine Felber (appt. 07/09/22) Andrew Ward (appt. 07/09/22) Maddalena Fiordelli (appt. 07/09/22) Evelyn Van Weel-Baumgarten (res. 07/09/22) Conor Gilligan Sandra Winterburn

CHARITY OFFICES: SAS Event Management The Old George Brewery Rollestone Street Salisbury SP1 1DX

CHARITY NUMBER: 1159050

INDEPENDENT EXAMINER: Nicholas Jones FCCA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

The Trustees of the charity present their report with the financial statements of the Charity for the year ended 31 December 2022.

LEGAL STATUS

EACH: International Association for Communication in Healthcare (EACH), originally called the European Association for Communication in Healthcare, was established in 2001 as an unincorporated entity. It was entered into the UK register of charities on 3rd November 2014 as a Charitable Incorporated Organisation. The change in name was agreed at an Annual General Meeting on 14th November 2016 and registered by the Charity Commission on 9th December 2016.

TRUSTEES

Trustees are appointed and removed in accordance with the Constitution.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The aim of EACH is the relief of sickness and the preservation of health of patients for the public benefit, by the promotion of effective, evidence-based and patient-centred healthcare communication between patients, those close to them and healthcare practitioners, throughout the world.

In all its activities, EACH promotes the fundamental importance of transparency and probity in its:

EACH is governed by the Executive Committee on behalf of the Board of Trustees. The Executive Committee comprises the President, President-Elect, Past-President, Treasurer, Chair of the Advisory Committee and Chairs of the three Sub-committees: rEACH (Research), tEACH (Teaching) and pEACH (Policy and Practice).

The Executive Committee is the highest decision-making body of EACH and makes all decisions concerning the strategic direction of the Association, including financial strategy, priorities for EACH’s activities, policies and procedures, and future development, on behalf of the Board of Trustees.

The Advisory Committee consists of voting National Representatives (countries with five or more members), nonvoting National Representatives (countries with fewer than five members) and Deputy National Representatives. Voting National Representatives are eligible to be Trustees.

The Board of Trustees comprises the Executive Committee and voting National Representatives who have opted to be Trustees, according to the Constitution.

The three Presidents meet monthly with the full Executive meeting every other month. The three Sub-committees (rEACH, tEACH and pEACH) and the Advisory Committee each meet twice a year. Three Finance meetings were held in 2022. The Association’s meetings are held primarily by videoconference, unless scheduled to coincide with an inperson event, such as a conference. The 2022 Annual General Meeting was held at the EACH-hosted International Conference on Communication in Healthcare (ICCH) in Glasgow.

Membership of EACH is open to all those who are interested in healthcare communication. In 2022, there were 543 members from 42 countries worldwide.

The standard membership fee at the end of 2022 was £110. Reduced membership fees are offered to undergraduate and postgraduate students, members over 65 years old, members renewing for 2 years, and members with institutional membership. In addition, members experiencing straitened financial circumstances can apply for a reduced fee (50% discount on standard membership).

In 2022, there were National Representatives from 22 countries, of whom 16 were voting representatives. Elections for the roles of President-Elect, Treasurer and National Representatives take place every 2 years, according to the Constitution, at the Annual General Meeting. The 2022 Annual General Meeting took place on 7th September

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

and was attended by 62 members, which was quorate. At the meeting Marcy Rosenbaum stepped down as President and became Past President, Lorraine Noble started her role as President, Richard Brown was elected as the new President-Elect, Maddalena Fiordelli was re-elected as the Treasurer, and National Representatives were elected, reelected, or thanked for their service if standing down.

The main sources of funding for the Association’s activities come from membership fees, conferences and charitable donations. EACH has an agreed policy not to accept funding from the pharmaceutical industry for any of its activities, including meetings and conferences.

The Trustees give of their time freely in accordance with the voluntary principle. Executive Committee members receive reimbursement only for actual costs incurred (such as travel and accommodation), where necessary in the course of service to EACH and when they do not have alternative sources of funding, in accordance with the EACH Expenses Policy.

EACH hosts a publicly accessible website (https://each.international) which provides information about the Association, its aims and activities, and resources. The website includes restricted areas for the membership and committees, where information can be posted, and documents (such as meeting minutes and policies) made available to those who need them. This enables communication and networking among the membership (e.g., within country networks or topic-specific groups) and facilitates remote committee work.

Management of the Association and the biennial EACH-hosted International Conference on Communication in Healthcare (ICCH) is provided by:

SAS Event & Association Management, The Old George Brewery, Rollestone Street, Salisbury SP1 1DX UK, Phone: +44 (0)1722 415154, Email: info@each.international.

RISK MANAGEMENT

The Trustees confirm that they have reviewed the major risks to which the Association is exposed and, where practicable, they have established systems to mitigate those risks.

STRATEGY

EACH is a worldwide organisation which aims to improve effective, evidence-based patient-centred healthcare communication, through the engagement of all who are active in healthcare communication research, teaching, policymaking, and practice.

EACH’s objectives are to:

The strategy of the Association has been devised specifically for public benefit. All members of the public will be patients at some point in their lives, and many will be family members, carers, or advocates of those who are patients. The quality of healthcare that people receive, and the subsequent relief of sickness (or prevention of illness) strongly depends on the effectiveness of communication with their healthcare providers.

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

Effective healthcare communication between patients, those close to them and healthcare practitioners has been demonstrated to affect the health of patients through improvements in the information available to patients, better emotional care, and support for patients to make decisions about care that are right for them in their individual circumstances. Effective healthcare communication leads to more efficient, accurate and supportive medical care, improves the effectiveness of medical consultations and interventions, and reduces medical error.

Effective healthcare communication not only leads to better care, but to less expensive care, with fewer unnecessary medical interventions and reduced inappropriate or ineffective treatments. Moreover, effective healthcare communication leads to a reduction in disparities in health care through minimizing minoritized patient experiences of stigma and discrimination. Over 50 years of healthcare communication research has demonstrated that there are many problems in healthcare communication between professionals and patients and that there are evidence-based solutions to these problems. These solutions can be taught, and the learning from these solutions can be retained and utilised by practitioners in their everyday practice.

In 2022, the Executive Committee continued to respond to the global Covid-19 pandemic and subsequent need of its members and the public for guidance and support in best practice healthcare communication. The Executive did this by maintaining a dedicated webpage to share resources specifically focusing on healthcare communication relating to the pandemic. Some of these resources were created by EACH and some were resources shared by members. This included resources to support researchers, educators, policy makers and practitioners.

In addition, EACH continued to offer a free e-learning course entitled ‘How to Deal with Misinformation and Disinformation during Public Health Emergencies’ and offered a live free Question & Answer tutorial for participants to attend.

Alongside these additional efforts, the Executive Committee continued to work on delivering the strategic plan for the Association to expand the reach and influence of EACH. Work during 2022 continued to focus on (a) increasing the reach of the EACH social media accounts, (b) expanding the variety of courses and training workshops offered by EACH to the membership and wider public; and (c) improving the EACH website to make it more user friendly to target audiences.

ACTIVITIES

To translate the strategy into practice, EACH continues to undertake the following activities. The Association:

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

The three Sub-committees promote networks for research, teaching and policy and practice respectively. These Subcommittees are composed of leaders in the field and actively promote the various activities provided by the Association to as wide a group of healthcare researchers, teachers, policy makers and practitioners as possible. Networks are established in individual countries throughout the world, through the work of National Representatives and their Deputies.

When researchers, teachers, policy makers and practitioners contact the Association, it attempts to provide bespoke advice and solutions to their issues. It is this education, research, policy, and practice activity that leads to improvements in healthcare communication and therefore to public benefit.

ACHIEVEMENTS AND PERFORMANCE

(1) International conference

EACH and the Academy of Communication in Healthcare (ACH) collaborate in organising the annual International Conference on Communication in Healthcare (ICCH). In the even years, EACH organises and hosts ICCH (ACH in the odd years).

The EACH-hosted ICCH 2022 conference took place in Glasgow from 5-9 September and included an online conference component for those who could not attend in person. The event was very successful with 580 delegates attending and high engagement throughout.

(2) EACH courses

The following courses were delivered online during 2022:

The Association is considering how best to offer these courses in the future, as either online or face-to-face courses. Several webinars were organised by the Sub-committees, Special Interest Groups and some countries. These were provided free for members and non-members.

(3) The Advisory Committee

The Advisory Committee Chair was Lode Verreyen and the Co-chairs were Richard Brown (until September 2022) and Eva Doherty. In 2022 the Advisory Committee held one online meeting and one in-person meeting at ICCH 2022 in Glasgow.

Items worked on:

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2022

(4) Research Sub-committee (rEACH)

The aims of rEACH are to promote good quality healthcare communication research and to support the development of high-quality researchers. These aims are pursued by promoting networking, quality research, international research collaborations and encouraging the development of early-career researchers.

In 2022, new leadership was elected: Alexia Papageorgiou was Chair, and Calum McHale and Leonie Visser were Cochairs. The Sub-committee had 25 members who actively contributed to projects and online meetings. Two full committee meetings took place online and project leads met online approximately once every 8 weeks. In 2022 rEACH continued consolidating its activity by working on these main pillars:

1. Connectivity : This group was established in 2022 and aims to stimulate connectivity between healthcare communication researchers. Planned actions: enhancing connectivity via the EACH website, running connectivity seminars online, and supporting social media activity.

2. Tools: Several new tools have been added to the searchable database of coding tools. The database has been used during the research course on observational coding to familiarize participants with existing tools. In 2022 the members of this working group started an article selection for a systematic review of existing coding tools, in collaboration with a sub-group from the Advisory Committee. The review results will be used to update the database. The database will be made available to the public in 2023.

3. Training: Research courses on offer focused on shared decision-making research and observational coding. The shared decision-making course was cancelled due to low numbers. The observational coding course was held as a pre-conference workshop in Glasgow in September 2022. This was delivered in-person and was well attended (13 participants).

4. Summer School: In September 2022, the first online Summer School ran successfully, with 12 early career researchers attending from 8 countries.

5. Writing: rEACH contributions are transitioning from updates on rEACH activities to more content-driven pages relating to topics or methodologies relevant to healthcare communication research (e.g. how to code communication, or how to run effective online meetings, written by 2022 Summer School attendees).

6. rEACH and yEACH: rEACH has been working with ‘yEACH’, the Special Interest Group composed of early career researchers. yEACH has two new ‘liaison’ members with rEACH.

7. Healthcare Education Research: Members of rEACH have revived the Special Interest Group ‘Healthcare Education Research’ which currently has 23 members. The group has carried out a successful webinar series for both EACH members and the public and worked on a research proposal.

In 2022, rEACH was involved in the planning committee for ICCH 2022 and the previous rEACH Chair (Arwen Pieterse) and one of the previous Co-chairs (Marij Hillen) led the planning committee for ICCH 2022. rEACH successfully chaired the Jozien Bensing EACH Research Award committee and announced the Research Award during ICCH 2022. Looking forward, rEACH is planning to expand its membership, continue consolidating its work and increase its visibility for the benefit of EACH researchers and the public.

(5) Teaching Sub-committee (tEACH)

tEACH is the Sub-committee of EACH that aims to provide expertise, support, resources and networking opportunities for healthcare communication teachers across the world. The Chair was Sandra Winterburn and the Co-chair was Jane Ege Møller. At the end of 2022, the tEACH Sub-committee consisted of 34 members representing a variety of healthcare disciplines from 20 countries.

In 2022, tEACH organised its work through the following 5 main project groups:

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

Teaching resources: This subgroup leads the development of the searchable database of teaching tools available on the EACH website. This group will continue to collect teaching tools from communication teachers and refine the functions of this database. The Teaching Tools group is currently focusing on extending the database by sourcing videos of simulated or actual consultations that can be used to supplement teaching, particularly online. More recently this group has initiated and delivered a monthly online 'Education Forum' where teachers can learn and collaborate on specific topics related to clinical communication.

Cross cultural communication teaching: Teaching about Cross-cultural communication has become increasingly important due to an increase of diversity and multiculturalism in societies and with regards to enhanced migration of patients and healthcare providers. There are six tEACH members from six countries involved in this working group. In 2022 this group conducted a scoping review on cross cultural teaching and are awaiting news of publication.

Workplace teaching: This relatively new group aims to bridge the theory/practice gap by focusing its attention on the teaching of healthcare communication in the clinical setting. The group continues to publish a Teaching Tips series which includes topics such as ‘Role modelling communication in healthcare: strategies for maximizing learning.’ All Teaching Tips are freely available on the EACH Website

Assessment: This workstream has continued to work on all aspects of assessing clinical communication. Focus for 2022 was written assessment, resulting in the publication of the following article in PEC Patient Education and counselling: ‘What do we know about written assessment of health professionals’ communication skills? A scoping review’ https://doi.org/10.1016/j.pec.2022.09.011. During ICCH 2022 the assessment group shared their expertise with conference participants in an online workshop.

Courses and support for trainers: This subgroup provides annual “Train the Trainer” courses on What to Teach, How to Teach, Curriculum Development and Assessment (in collaboration with the Assessment group). The group has worked hard to expand its portfolio of courses during the global pandemic, with many courses being delivered online during 2022. New courses such as Teaching clinical communication skills online, Teaching Shared Decision Making and more recently Working with Simulated Patients have been added to the course offer. Going forward, the group plan to use a blended approach to course delivery to maximise both attendance and quality of teaching.

tEACH was involved in the planning committee for ICCH 2022 which included developing new activities such as the debate session: ‘Facilitating health care professionals to become competent and compassionate communicators cannot be achieved by just teaching communication skills alone’, chairing the tEACH Teaching Award committee and convening a student workshop for delivery in Glasgow.

tEACH Special Interest Groups, such as the Nursing Group, continue to go from strength from strength with its educational activities and first publication:

Kerr, D., Martin, P., Furber, L., Winterburn, S., Milnes, S., Nielsen, A., & Strachan, P. (2022). Communication skills training for nurses: Is it time for a standardised nursing model? Patient Education and Counselling, 105(7), 19701975.

https://doi.org/10.1016/j.pec.2022.03.008.

Looking forward, tEACH’s six month goals are to:

  1. Expand the reach of the Education Forum further to include under-represented countries and professional groups.

  2. Update and grow the database of resources and consider making these available to both EACH and non-EACH members.

  3. Move the responsibility for Special Interest Groups to a central co-ordinator function.

  4. Provide theoretical and practical tips on curriculum development.

(6) Policy and Practice Sub-committee (pEACH)

pEACH focuses on policy, practice and promotion of current research originating from the field of implementation science. It emphasizes the ability of health systems to improve the quality of care by translating research evidence into health care practice and policy. The core objective is to promote the implementation of findings from health communication research, a discipline that has successfully identified several health care areas where improved communication and the use of evidence-based communication education can lead to optimal patient-centred care.

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2022

pEACH targets policy-making and clinical practice in health communication. Its specific mission is to foster the application of health communication education and research into healthcare practice, professional educational programmes, everyday clinical practice, and policy.

In 2022 pEACH was composed of 30 members from 16 countries. The pEACH Chair was Shakaib Rehman and the Cochair was Demi Krystallidou.

In 2022, pEACH continued to work on the following main projects:

Networking

Knowledge dissemination and implementation are not isolated processes but require a dialogue between researchers and the different stakeholders, i.e. creators and users of evidence. Engaging in networking activities is an important mechanism for knowledge dissemination as it results in the exchange of views and the creation of synergies for the improvement of professional practice. Through its activities, pEACH acts to raise the profile of EACH as the leading international association for promoting effective communication between patients, relatives, and health providers. It also works to identify what EACH can offer to enhance health communication at different levels of the health care system policies.

Knowledge creation

The second main activity of pEACH is to create a body of evidence on the value of specific interventions in health communication in relevant areas of health care practice. Scientific publications alone often cannot be directly translated into practice. However, generating knowledge syntheses in a user-friendly format can address the needs of end-users. pEACH identified areas of healthcare where communication problems can negatively impact healthcare practice, and illustrated how health communication theories, models, tools and teaching approaches can be used to help solve these problems. There are two main projects in progress. The first project, called ‘Evidence Snapshots’, consists in the production of comprehensive but user-friendly texts based on evidence from key areas of health communication research (e.g. shared-decision making). The second project, called ‘Position Papers Series’, consists in the creation of full text papers that have a policy-oriented framework and exploit further the content of the shorter Evidence Snapshots. Together, these aim to inform and enhance policymaking in the field and share evidence with key healthcare stakeholders external to the healthcare communication sector. pEACH has published 8 position papers in the last couple of years to disseminate the evidence-based information to members and public about important topics in healthcare communication. pEACH has also published online many “Evidence-Based Snapshots”. These snapshots are now being translated in various languages as originally these were published in English.

Learning from experience: lessons from implementation

In pEACH there is a strong awareness that implementation projects should be led by theory and research, but when it comes to designing interventions, previous experience is also fundamental. There is also the challenge that pEACH aims to provide useful insights for global use, but interventions are often realized locally. An initiative was started in 2019 called ‘Lessons from Implementation’ to produce resources that will allow all EACH member to learn from each other when designing and implementing projects that aim to impact healthcare systems by improving communication skills and practices. In 2022, work has continued the development of a core evaluation framework for implementation projects, creating a repository of experiences, and identifying key steps to maintain the effects of the intervention in the long term.

Administrative infrastructure

The administrative infrastructure of the Association is provided by SAS Events & Association Management, who provide financial, meeting and membership administration, project and event management, governance and procedure advice, and management of digital communication (e.g. website, social media).

In 2022 this included:

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2022

Donation fund

The donation fund enables members to provide financial assistance for people to attend EACH activities including conferences and workshops (the Scholarship Fund) as well as receive discounted EACH membership (Restricted Membership Grant). Members are able to donate when renewing their membership and when booking onto events. The beneficiaries of this fund are applicants who would otherwise find it difficult financially to participate in EACH activities. This can include people from less-developed countries, those from countries or institutions in financial difficulties and students. The fund stands at £8,451 at the end of 2022.

Project Funding

In 2022 funding continued for the following projects:

FINANCIAL REVIEW

In 2022, the Association made an overall net surplus of £22,667. This was primarily due to the international conference achieving a net surplus of £31,542, which mitigated the net loss (-£8,875) resulting from EACH’s nonconference-related activities and general administrative costs. Membership income and other variable sources of income (such as net surplus from courses) remained stable. Administration costs rose significantly, under the terms of the 2021-2025 contract with SAS Event and Association Management. The closing bank balance at 31st December 2022 was £168,019. There were no capital asset additions or disposals during the year. The Association is in good financial health.

In November 2022, the Association revised its policy of holding £90,000 in reserve, due to rising fixed and unavoidable costs of administration, and increased this to £150,000. The reserve is kept to ensure the Association is able to continue its basic functions in the event of loss of income and/or the need to dissolve the Association.

A full breakdown of 2022 financial activity is shown on the following pages.

FUTURE DIRECTIONS

Maintaining the financial health of the Association is a priority for 2023, as fixed and unavoidable running costs have risen sharply. This is likely to lead to a deficit in the financial year 1st Jan-31st Dec 2023, when there will be no EACHhosted conference to provide a surplus to mitigate the new imbalance between costs (association running costs and discretionary spending) and income (primarily membership fees and surplus from courses and consultancy). A financial strategy will be developed to ensure that the Association remains on a stable financial footing. Key strategic priorities for 2023 are:

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2022

RESPONSIBILITIES OF THE TRUSTEES

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year.

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 Charity and to enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE TRUSTEES:

………………………………………………. Dr Lorraine Noble - President

Dated: ………………………………………… 01 September 2023

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 12 to 18.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER’S STATEMENT

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable accounting requirement concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas Jones FCCA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury SP1 2DR

Date: ………………………………. 01 September 2023

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022

CHARITY NUMBER: 1159050

Notes
INCOME AND EXPENDITURE
INCOME AND ENDOWMENTS FROM:
Donations and subscriptions
2
Charitable activities
3
Total
EXPENDITURE ON:
Charitable activities
4
Total
NET INCOME/(EXPENDITURE) FOR THE YEAR
Funds brought forward at 1 January
TOTAL FUNDS CARRIED FORWARD
AT 31 DECEMBER
2022 £
Total
46,272
294,702
340,974
318,307
318,307
22,667
119,396
142,063
2021
£
£
Unrestricted
Restricted
45,156
1,116
294,702
-
339,858
1,116
318,307
-
318,307
-
21,551
1,116
112,061
7,335
133,612
8,451
£
Total
46,130
48,497
94,627
112,807
112,807
(18,180)
137,576
119,396

The Statement of Financial Activities includes all gains and losses recognised in the period.

All incoming resources and resources expended derive from continuing activities.

The notes form part of these financial statements

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

BALANCE SHEET 31 December 2022

CHARITY NUMBER: 1159050

Notes
FIXED ASSETS:
Tangible
6
CURRENT ASSETS:
Debtors
7
Cash at bank and in hand
CREDITORS:Amounts falling
due within one year
8
NET CURRENT ASSETS:
TOTAL ASSETS LESS CURRENT
LIABILITIES:
FUNDS:
Unrestricted funds
9
Restricted funds
9
2022 £
1,687
140,376
142,063
133,612
8,451
142,063
2021 £
2,530
116,866
119,396
£

4,607
168,019
172,626
(32,250)
£
18,829
126,661
145,490
(28,624)
112,061
7,335
119,396

ON BEHALF OF THE TRUSTEES:

……………………………………………………. Dr Lorraine Noble - President

Approved by the trustees on: …………………………………………… 01 September 2023

The notes form part of these financial statements

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DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF CASH FLOWS 31 December 2022

Notes
Cash flows from operating activities:
a
Cash flows from investing activities:
Royalty income and bank interest
Purchase of tangible fixed assets
Cash provided by (used in) investing activities
Change in cash and cash equivalents for the year
Cash and cash equivalents brought forward at 1 January
Cash and cash equivalents carried forward
at 31 December
b
2022
£
41,358
-
-
-
41,358
126,661
168,019
2021
£
(23,268)
-
-
-
(23,268)
149,929
126,661

a) Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the year as per the
Statement of Financial Activities
Add back amortisation
Less investment income
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities
b)
Analysis of cash and cash equivalents
Cash at bank and in hand
2022
£
22,667
843
-
14,222
3,626
41,358
2022
£
168,019
2021
£
(18,180)
890
-
5,866
(11,844)
(23,268)
2021
£
126,661

14

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the Charities Act 2011 on the historical cost convention, except investment assets that are carried at market value. The financial statements are prepared in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting and Reporting by Charities: Charities SORP 2016 FRS102.

EACH: International Association For Communication In Healthcare meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The accounts are presented in Sterling (£) which is the functional currency of the charity and are prepared on a going concern basis. In the opinion of the trustees the charity will be able to operate for the foreseeable future.

Fund accounting

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

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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 accuracy.

Voluntary income and donations are accounted for as received by the charity.

Membership subscriptions are recognised in the financial year that they relate to.

Training income is recognised in the period that the course takes place. Income received for courses occurring in future periods is deferred and recorded as a liability.

Investment income is recognised when it is receivable.

In accordance with the Charities SORP (FRS102), general volunteer time is not recognised in the accounts. On receipt, donated professional services and donated facilities are recognised as income on the basis of the value of the gift to the charity which the charity would be willing to pay to obtain services or facilities of equivalent economic benefit on the open market. A corresponding amount is then recognised in expenditure in the period of receipt.

Resources expended and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Expenditure on charitable activities includes the costs of delivering training courses and events undertaken to further the purposes of the charity and their associated support costs.

Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

15

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

1. ACCOUNTING POLICIES continued

Tangible fixed assets

All assets costing over £1,500 are capitalised. Tangible fixed assets are depreciated on a straight line basis at the following rates:

Computer equipment and software – 10% per annum

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

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

Foreign currency

Transactions are carried out primarily in euros and pounds sterling. Foreign currency balances at the year end are translated into pounds sterling at the rate ruling at the balance sheet date. Transactions in foreign currencies are translated at the actual rate on the day of the transaction.

2. DONATIONS AND SUBSCRIPTIONS

Unrestricted
Restricted
£
£
Donations
-
1,116
Membership subscriptions
45,156
-
45,156
1,116
2022
£
1,116
45,156
46,272
2021
£
1,553
44,577
46,130

3. CHARITABLE ACTIVITIES

Unrestricted
Restricted
£
£
Training income
44,964
-
Sponsorship income
9,728
-
Conference income
240,010
-
294,702
-
2022
£
44,964
9,728
240,010
294,702
2021
£
47,547
950
-
48,497

16

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Research,
Membership Teaching Events
Benefits
and Courses
£
£
Professional subscriptions
-
-
Training & research courses costs, including
Events/conferences
-
253,293
Governance costs
-
1,620
Support costs
-
63,394
-
318,307

2022
Total
£
-
253,293
1,620
63,394
318,307
2021
Total
£
(10,833)
66,866
1,500
55,274
112,807

The support costs relate to the two key charitable activities and these are split between outsourced administration of £56,303 (2021 - £44,264) and general office costs of £7,091 (2021 - £11,010).

During the prior year professional subscription costs provided in 2020 were credited following discussions with the supplier and therefore 2021 shows a credit of £10,833. No other such costs were incurred during 2022 or 2021.

Governance costs represent accountancy fees.

5. NET INCOME/(EXPENDITURE)

This is stated after charging:

Independent examiners fee
Depreciation
2022
£
1,620
843
2021
£
1,500
890

6. TANGIBLE FIXED ASSETS

Cost
As at 31 December 2021 and 2022
Amortisation
As at 1 January 2022
Charge for the year
As at 31 December 2022
Net book value at 31 December 2022
Net book value at 31 December 2021
2022
£
9,733
7,203
843
8,046
1,687
2,530

17

DocuSign Envelope ID: 248E1DA8-A4B9-426A-A1E6-8E6F11643158

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Other debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accruals and deferred income
2022
£
4,607
-
4,607
2022
£
15,205
1,951
15,094
32,250
2021
£
6,136
12,693
18,829
2021
£
15,298
1,951
11,375
28,624

9. FUNDS

Balance at Movement in funds Movement in funds Balance at
1 January Incoming Resources 31 December
2022 resources expended/transfers 2022
£ £ £ £
Unrestricted funds 112,061 339,858 (318,307) 133,612
Restricted funds 7,335 1,116 - 8,451
119,396 340,974 (318,307) 142,063

Unrestricted funds

These are funds which can be used, at the discretion of the trustees, in accordance with the charitable objects of the charity.

Restricted funds

Specific donations collected from members can be used to assist people who may require financial assistance to attend EACH activities.

10. TRUSTEES REMUNERATION AND EXPENSES

A number of trustees are involved in the delivery of training and have been paid for their services and received out of pocket expenses which is in agreement with the constitution of the charity.

Services provided: No trustee were paid during 2022 (2021: none).

Expenses received for accommodation, travel and subsistence: During the year payments totalling £8,371 were made to trustees for such costs (2021: none).

18