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← Each:international Association For Communication In Healthcare

2023-12-31-accounts

Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

Charity number: 1159050

Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2023

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: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

for the year ended 31 December 2023

CHARITY INFORMATION

TRUSTEES:

Lorraine Noble (President) Marcy Rosenbaum Maria Corina Barbaros (appt. 16/05/23) Alexia Papageorgiou Eva Bitzer Margarida Carvalho Figueiredo Ferreira Braga Richard Brown Kristien Coteur (appt. 01/01/23) Sandra Winterburn (res. 01/01/24) Nanon Henriette Margaux Labrie (appt. 14/03/23) Gitte Thybo Pihl Andrew Ward Maddalena Fiordelli

Sibylle Jeanine Felber Jesus Gonzalez-Lama Lauren Hamel Michael Kaffman Conor Gilligan Emanuela Mazza Marie Morris Shakaib Rehman Julia Menichetti Delor

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: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

The Trustees of the charity present their report with the financial statements of the Charity for the year ended 31 December 2023.

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. In 2023, there were National Representatives from 22 countries, of whom 17 were voting representatives.

The three Presidents meet monthly with the full Executive meeting every other month. . Finance meetings are held four times a year. The three Sub-committees (rEACH, tEACH and pEACH) and the Advisory Committee each meet twice a year. Board of Trustee meetings are held twice a year, one of which is the Annual General Meeting. Meetings are held primarily by videoconference.

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 2023 Annual General Meeting took place on 19th September by videoconference and was attended by 24 members, which was quorate. There were no elections required.

Membership of EACH is open to all those who are interested in healthcare communication. In 2023, there were 543 members from 45 countries worldwide. The standard membership fee at the end of 2023 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).

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

The main sources of funding for the Association’s activities come from membership fees, conferences, courses, consultancy, sponsorship and charitable donations. In 2023, EACH reversed its policy not to accept sponsorship from the pharmaceutical industry. EACH’s sponsorship policy mandates that sponsors must have no influence on the content of EACH’s events or activities.

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: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

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 2023, EACH continued to respond to the needs of its members and those interested in healthcare communication through:

These activities support researchers, educators, policy makers and practitioners in healthcare communication. Alongside these efforts, the Executive Committee continued to work on delivering the strategic plan for the Association to expand the reach and influence of EACH.

The Executive was led by Lorraine Noble (President), and supported by the President-Elect (Richard Brown), Past President (Marcy Rosenbaum) and Treasurer (Maddalena Fiordelli). The Executive concentrated on the following areas:

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

ACTIVITIES

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

The three Sub-committees promote networks for research (rEACH), teaching (tEACH) and policy and practice (pEACH) respectively. These Sub-committees 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. Members may also form Special Interest Groups to facilitate networking and sharing of resources and best practice within topics or disciplines (e.g. health communication education research, healthcare communication in oral healthcare, language and cultural discordance in healthcare communication).

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, based in the USA) collaborate in organising the annual International Conference on Communication in Healthcare (ICCH). EACH organises and hosts the conference in even years, and ACH organises and hosts the conference in the odd years.

The ACH-hosted ICCH 2023 took place in Puerto Rico from 22-25 October. This was an in-person event only. EACH members were involved in the planning committee and in presenting and disseminating work at the conference.

(2) EACH courses

The following courses were delivered, either in-person or online during 2023:

The biennial Summer School for early career researchers was hosted by the Research Sub-committee (rEACH).

A number of webinars were organised by the Sub-committees, Special Interest Groups and some countries. These were provided free to members and non-members.

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

(3) The Advisory Committee

The Advisory Committee (AC) Chair was Lode Verreyen and the Co-chair was Eva Doherty. Going forward into 2024, Marianne Brouwers will join the team as a second Co-chair.

(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 2023, rEACH was under the leadership of Alexia Papageorgiou (Chair), and Calum McHale and Leonie Visser (Cochairs). In mid-December 2023, the Chair and Co-chairs stepped down, being replaced by Evelyn Watson as Chair and India Pinker as Co-chair. The sub-committee had 28 members who actively contributed to projects and online meetings. Three full committee meetings took place online and project leads met online approximately once every 8 weeks.

In 2023 rEACH continued consolidating its activity by working on these main pillars:

1. Connectivity: This group aims to stimulate connectivity between healthcare communication researchers by providing relevant content from researchers around the world. Planned actions: enhancing connectivity via online webinars 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 members of this working group started an article selection for a systematic review of existing coding tools, in collaboration with the research group of Richard Brown (Virginia Commonwealth University, USA, and EACH President-Elect). The review results will be used to update the database. The database which was previously fully accessible only to EACH members was made available to the public in 2023.

3. Training: Research courses on offer focused on 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 2023, the second online Summer School ran successfully, with 12 early career researchers attending from 9 countries. The programme received very positive feedback from both attendees and facilitators. A report of this feedback has been prepared and can be sent through to any who wish to read it. This working group will be dormant until September 2024 to reflect the biannual nature of the programme.

5. Writing: Since 2021, rEACH provides Association Pages to PEC 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 2023 Summer School attendees). Eight pieces with this format have been delivered so far.

6. Digital Media Group: This group was established in 2023 in order to promote rEACH’s work through social media.

7. 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.

(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. In 2023, tEACH was led by Sandra Winterburn as Chair, supported by Jane Ege Møller as Co-chair. In December 2023, Sandra Winterburn stepped down as Chair. Going forward from January 2024, the new Chair will be Jane Ege Møller, together with two new Cochairs Gozie Offiah and Eva Doherty.

At the end of 2023, the tEACH Sub-committee consisted of 35 members representing a variety of healthcare disciplines from 20 countries.

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

In 2023, tEACH went through a transformation phase and re-organised its project group structure in order to meet current needs of clinical communication skills teachers. From December 2023 tEACH organized four main project groups:

  1. Teacher support and 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. In addition, this group delivered the monthly online initiative the ‘Teachers’ Lounge’ where educators meet and collaborate on specific topics related to clinical communication.

  2. Courses for Clinicians : This new group focuses on developing and offering courses on health communication that are targeted at clinicians in various healthcare disciplines. The group will develop online and in-person courses.

  3. Assessment : This group has continued to work on all aspects of assessing clinical communication. Together with EACH colleagues from Australia they have been cooperating to formulate the ‘Ottawa Conference Consensus Statement on the Assessment of Communication Skills’. The group will participate in the Ottawa Conference in Melbourne 2024, which focuses on assessment in medical education. Going forward, the group plans to work on interprofessional communication assessment.

  4. Courses and support for trainers : This subgroup provides annual ‘Train the Trainer’ courses on What to Teach, How to Teach, and Curriculum Development. The group developed on-line versions of the What to Teach and Curriculum Development course and both ran several times with good attendance. In addition, one in-person How to Teach courses was held in Brussels, Belgium. There has been interest for locally based courses (e.g. Thailand and Hungary) and the group plan to work together with local stakeholders to develop these initiatives.

tEACH members contributed to the Academy of Communication in Healthcare (ACH)-hosted ICCH in Puerto Rico 2023 and organised the Pairing with Colleagues programme, which pairs junior/early career professionals with senior professionals for mentorship discussions over the course of the conference.

tEACH is involved in the Planning Committee for ICCH 2024 and chairs the tEACH Teaching Award committee, which awards a prize to an educator who has had an outstanding impact on healthcare communication education.

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

  1. Expand the reach of the Teachers’ Lounge 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. Develop courses for clinicians both online and in-person.

  4. Provide theoretical and practical resources on assessment.

  5. Offering courses for teachers in clinical communication

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

pEACH focuses on policy, practice, public relations, and promotion of current research in communication in healthcare 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.

pEACH targets policymaking, policy influencing 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 to increase promotion and enhance public relations, everyday clinical practice, and policy.

In 2023 pEACH was composed of 28 members from 17 countries. The pEACH Chair was Shakaib Rehman (USA). Demi Krystallidou stepped down as Co-chair and Calum MacKichan (Belgium) and Sarah Gilani (Norway) were elected as Co-chairs in December 2023.

pEACH activities focus on the following 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

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

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.

In 2023, the following academic journal articles were published for the healthcare communication community:

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. pEACH focuses on three main projects:

(1) ‘ Evidence Snapshots’: comprehensive but user-friendly documents are created, which summarise evidence from key areas of health communication research (e.g., shared decision making).

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2023

(2) ‘Position Papers Series’ : academic journal articles are published that have a policy-oriented framework and exploit further the content of the shorter Evidence Snapshots.

(3) Educational courses, training, webinars, and workshops : both online and in-person at the International Conference on Healthcare (ICCH). Through these educational offerings, pEACH aims to inform and enhance policymaking in the field and share evidence with key healthcare stakeholders external to the healthcare communication practitioners, researchers, scholars, students, and trainees.

In 2023 this included:

In addition, Evidence Snapshots were translated into Chinese, Greek and Portuguese.

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 2023, this included:

Administrative infrastructure of EACH

The administrative infrastructure 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 2023 this included:

Donation funds

Money donated to EACH falls into one of two categories, as described by the EACH Donation policy:

  1. The restricted donation fund (EACH Scholarship Fund). Money donated to this fund provides financial assistance for people to: (1) attend EACH activities including conferences and workshops (the Scholarship Grant) and (2) receive discounted EACH membership (Restricted Membership Grant). Members are able to donate when renewing their membership and when booking onto events, and people are able to donate by using a button on the EACH website. 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.

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2023

  1. The general donation fund. Money donated to this fund is allocated by the Executive to EACH priorities, e.g. new initiatives and projects, as needed.

At the end of 2023, the donation fund stood at £3,726 in the restricted donation fund and £4,304 in the general donation fund.

Financial review

In 2023, the Association made an overall net loss of £7,098. This was due to the two year cyclical nature of the Association, with income exceeding expenditure only expected in the years when EACH hosts the international conference (ICCH). All sources of income are variable. In 2023, net income from membership, courses and consultancy remained stable. Administration costs rose due to inflation, including costs for Association Management, under the terms of the 2021-25 contract with SAS Event and Association Management. The closing bank balance at 31st December 2023 was £157,872. There were no capital asset additions or disposals during the year. The Association is in good financial health, maintaining reserves as advised by Association management.

A full breakdown of 2023 financial activity is shown on the following pages.

Future directions

Maintaining the financial health of the Association is a priority for 2024, to ensure that the Association remains on a stable financial footing, despite the effects of the pandemic years and inflationary increases in costs. Key strategic priorities for 2024 are:

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: ………………………………………… 02 September 2024

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

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 2023 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

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.

==> picture [72 x 37] intentionally omitted <==

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

Date: ………………………………. 02 September 2024

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2023

CHARITY NUMBER: 1159050

Notes
INCOME AND EXPENDITURE
INCOME AND ENDOWMENTS FROM:
Donations and subscriptions
2
Charitable activities
3
Income from investments
Total
EXPENDITURE ON:
Charitable activities
4
Total
NET INCOME/(EXPENDITURE) FOR THE YEAR
Funds brought forward at 1 January 2023
TOTAL FUNDS CARRIED FORWARD
AT 31 DECEMBER 2023		 2023 £
Total
42,637
49,585
654
92,876
99,974
99,974
(7,098)
142,063
134,965		 2022
£
£
Unrestricted
Restricted
41,841
796
46,385
3,200
654
-
88,880
3,996
96,861
3,113
96,861
3,113
(7,981)
883
133,612
8,451
125,631
9,334		 £
Total
46,272
294,702
340,974
318,307
318,307
22,667
119,396
142,063

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: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

BALANCE SHEET 31 December 2023

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		 2023 £
1,125
133,840
134,965
125,631
9,334
134,965		 2022 £
1,687
140,376
142,063
£

3,435
157,872
161,307
(27,467)		 £
4,607
168,019
172,626
(32,250)
133,612
8,451
142,063

ON BEHALF OF THE TRUSTEES:

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

Approved by the trustees on: …………………………………………… 02 September 2024

The notes form part of these financial statements

13

Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF CASH FLOWS 31 December 2023

2023
£
Notes
Cash flows from operating activities:
a
(10,801)
Cash flows from investing activities:
Royalty income and bank interest
654
Purchase of tangible fixed assets
-
Cash provided by (used in) investing activities
-
Change in cash and cash equivalents for the year
(10,147)
Cash and cash equivalents brought forward at 1 January
168,019
Cash and cash equivalents carried forward
at 31 December
b
157,872
a)
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2023
£
Net income/(expenditure) for the year as per the
Statement of Financial Activities
(7,098)
Add back depreciation
562
Less investment income
(654)
(Increase)/decrease in debtors
1,172
Increase/(decrease) in creditors
(4,783)
Net cash provided by/(used in) operating activities
(10,801)
b)
Analysis of cash and cash equivalents
2023
£
Cash at bank and in hand
157,872		 2022
£
41,358
-
-
-
41,358
126,661
168,019
2022		 2022
£
41,358
-
-
-
41,358
126,661
168,019
2022
£
22,667
843
-
14,222
3,626
41,358
2022
£
168,019

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

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 2019 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.

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Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

1. ACCOUNTING POLICIES continued

Tangible fixed assets

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

Computer equipment and software – 33.3% 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
4,304
796
Membership subscriptions
37,537
-
41,841
796		 2023
£
5,100
37,537
42,637		 2022
£
1,116
45,156
46,272

3. CHARITABLE ACTIVITIES

Unrestricted
Restricted
£
£
Training income
44,434
3,200
Sponsorship income
-
-
Conference income
-
-
Other income
1,951
-
46,385
3,200		 2023
£
47,634
-
-
1,951
49,585		 2022
£
44,964
9,728
240,010
-
294,702

16

Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

4. EXPENDITURE ON CHARITABLE ACTIVITIES

EXPENDITURE ON CHARITABLE ACTIVITIES
Research,
Membership Teaching Events
Benefits
and Courses
£
£
Training & research courses costs, including
events/conferences
-
34,678
Governance costs
-
1,716
Support costs
-
63,580
-
99,974
2023
Total
£
34,678
1,716
63,580
99,974		 2022
Total
£
253,293
1,620
63,394
318,307

The support costs relate to the two key charitable activities and these are split between outsourced administration of £59,596 (2022 - £56,303) and general office costs of £3,984 (2022 - £7,091).

Governance costs represent accountancy fees.

  1. NET INCOME/(EXPENDITURE)

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Independent examiners fee 1,716 1,620
Depreciation 562 843

6. TANGIBLE FIXED ASSETS

Cost
As at 31 December 2022 and 2023
Depreciation
As at 1 January 2023
Charge for the year
As at 31 December 2023
Net book value at 31 December 2023
Net book value at 31 December 2022		 2023
£
9,733
8,046
562
8,608
1,125
1,687

17

Docusign Envelope ID: 499177D8-F994-46E0-893B-E5F71B864907

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
£
Trade debtors
3,435
3,435
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade creditors
8,197
Other creditors
-
Accruals and deferred income
19,270
27,467
FUNDS
Balance at
Movement in funds
1 January
Incoming
Resources
2023
resources
expended/transfers
£
£
£
Unrestricted funds
133,612
88,880
(96,861)
Restricted funds
8,451
3,996
(3,113)
142,063
92,876
(99,974)		 2022
£
4,607
4,607
2022
£
15,205
1,951
15,094
32,250
Balance at
31 December
2023
£
125,631
9,334
134,965

8.

9. FUNDS

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.

No trustees received remuneration (2022: none) and no trustees were reimbursed for out-of-pocket expenses during the year (2022: £8,371).

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