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← Each:international Association For Communication In Healthcare

2024-12-31-accounts

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

Charity number: 1159050

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2024

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

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

for the year ended 31 December 2024

CHARITY INFORMATION

TRUSTEES:

Richard Brown (President) Lorraine Noble (Past President) Maria Corina Barbaros Margarida Carvalho Figueiredo Ferreira Braga Kristien Coteur Gitte Thybo Pihl Andrew Ward Sibylle Jeanine Felber Jesus Gonzalez-Lama Lauren Hamel Michael Kaffman Conor Gilligan Marie Morris Shakaib Rehman Julia Menichetti Delor

Sandra Winterburn (res. 01/01/24) Eva Bitzer (res. 11/09/24) Marcy Rosenbaum (res. 11/09/24) Alexia Papageorgiou (res. 11/09/24) Nanon Henriette Margaux Labrie (res. 11/09/24) Maddalena Fiordelli (res. 11/09/24) Emanuela Mazza (res. 11/09/24) Vilmos Warta (appt. 18/11/24) Shishta Basu (appt. 11/09/24) Frank Vitinus (appt. 11/09/24) Kalli Spencer (appt. 11/09/24) Chigozie Offiah (appt. 11/09/24) Sarah Francesca Maria Bigi (appt. 11/09/24) Jane Ege Moller (appt. 01/01/24) Evelyn Dobie Watson (appt. 01/01/24)

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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2024

The Trustees of the charity present their report with the financial statements of the Charity for the year ended 31 December 2024.

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 2024, there were National Representatives from 23 countries, of whom 18 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 2024 Annual General Meeting took place on 11th September at the ICCH conference in Zaragoza, Spain and was attended by 44 members, which was quorate. At the meeting Lorraine Noble stepped down as President and became Past President, Richard Brown started his role as President, Gozie Offiah was elected as the new President-Elect, Shak Rehman was elected as the Treasurer, and National Representatives were elected, re-elected, or thanked for their service, if standing down.

Membership of EACH is open to all those who are interested in healthcare communication. In 2024, there were 504 members from 45 countries worldwide. The standard membership fee at the end of 2024 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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2024

The main sources of funding for the Association’s activities come from membership fees, conferences, courses, consultancy, sponsorship and charitable donations. In 2024, EACH continued with its policy 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 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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2024

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 learning from these solutions can be retained and utilised by practitioners in their everyday practice.

In 2024, 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 until 11th September was led by Lorraine Noble (President), and supported by the President-Elect (Richard Brown), Past President (Marcy Rosenbaum) and Treasurer (Maddalena Fiordelli). Following that date, the new Executive committee took over their responsibilities. The new executive leadership team are Richard Brown, (President), Gozie Offiah (President Elect), Lorraine Noble (Past President) and Shak Rehman (Treasurer). The Executive concentrated on the following areas:

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2024

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 EACH hosted ICCH 2024 took place in Zaragoza, Spain from the 9[th] – 13[th] September 2024. This was an in-person event with some online content.

EACH members participated in the planning committee and in presenting and disseminating work at the conference.

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2024

(2) EACH courses

The following courses were delivered in-person during 2024

The following consultancy courses took place either in-person or online during 2024

During 2024 a contract was developed for use with all EACH consultancy courses.

(3) The Advisory Committee

During 2024, Lode Verreyen and Eva Doherty completed their maximum term, and Shishta Basu took over as Chair with Marianne Brouwers as 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 2024, rEACH was under the leadership of Evelyn Watson (Chair), and India Pinker (Co- chair). The subcommittee had 24 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 September 2024 rEACH was able to have an in-person committee meeting during the ICCH conference in Zaragoza. In 2024 rEACH continued consolidating its activity by working on these main pillars:

1. Connectivity: This group aims to stimulate connectivity and engagement between healthcare communication researchers by fostering a sense of community within EACH and providing relevant content from researchers around the world. Planned actions: enhancing connectivity via online interactive webinars and supporting social media activity.

2. Tools: The searchable database of coding tools has been supplemented with newly identified coding instruments. It now contains information about 97 different coding tools, which is freely accessible to anyone. In 2025, the tools group will start to add researchers’ user experiences with individual tools to the database. Members of rEACH (Arwen Pieterse, Richard Brown, Marij Hillen) and other researchers have finalized a systematic research of existing coding tools, which was published in Patient Education and Counseling early 2025.

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 Zaragoza in September 2024. This was delivered in-person and was well attended.

4. 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 rEACH Summer School attendees). Ten pieces with this format have been delivered so far. We have also started a collaboration with pEACH for Association Pages crossing research and policy & practice borders.

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2024

5. Digital Media Group: This group was established in 2024 to promote rEACH’s work through regular updates on social media.

6. rEACH and Early Career EACH: rEACH has been working with ‘Early Career EACH,’ the Special Interest Group composed of early career researchers, teachers and professionals. Early Career EACH is directly connected to each subcommittee via liaisons who hold dual positions in both committee (i.e., in rEACH and Early Career EACH).

(5) Teaching Sub-committee (tEACH)

tEACH is a sub-committee of EACH that aims to provide expertise, support, resources, and networking opportunities for healthcare communication teachers worldwide. In 2024, tEACH was led by Chair Jane Ege Møller, supported by Co-chairs Eva Doherty and Gozie Offiah. In September 2024, Gozie Offiah stepped down as Co-chair. By the end of 2024, the tEACH sub-committee consisted of 30 members representing a variety of healthcare disciplines from 20 countries. tEACH held its annual in-person meeting in Thessaloniki, Greece, and met during the ICCH conference in Zaragoza. Additionally, the sub-committee actively recruited new members in the fall of 2024.

In 2024, tEACH was involved in planning the ICCH conference held in Zaragoza and, among other activities, led the process of announcing the teaching award. There is interest from clinical communication educators in Ukraine to develop a series of educational webinars. tEACH is collaborating with relevant stakeholders to make this initiative possible in 2025.

In 2024, tEACH was organized into four main project groups that met regularly:

  1. Teacher Support and Resources : This subgroup leads the development of the searchable database of teaching tools available on the EACH website. They continue to collect teaching tools from communication educators and refine the database's functionality. Additionally, the group collaborated with rEACH to organize a series of free webinars where educators meet and collaborate on specific topics related to clinical communication.

  2. Courses for Clinicians : This group focuses on developing and offering health communication courses targeted at clinicians across various healthcare disciplines. They design both online and in-person courses.

  3. Assessment : This group continues to work on all aspects of assessing clinical communication. In collaboration with EACH colleagues from Australia, they contributed to the PEC publication 'Ottawa Conference Consensus Statement on the Assessment of Communication Skills'. Moving forward, they plan 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’, ‘Workplace-based teaching’, and ‘Curriculum Development’. In 2024, they offered the ‘What to teach’ course in person, and the ‘Curriculum Development’ course online and as a pre-conference course at the ICCH conference in Zaragoza. Additionally, two local courses were delivered in Thailand and Hungary. There is interest in offering a ‘How to Teach’ course in Australia in 2025 and tEACH will collaborate with local stakeholders to facilitate this initiative.

Goals for 2025

  1. Expand the reach of the webinar series further.

  2. Develop and offer a series of webinars for Ukrainian clinical communication teachers.

  3. Update and expand the database of resources and consider making them available to both EACH and non-EACH members.

  4. Develop and deliver courses for clinicians, both online and in-person.

  5. Provide theoretical and practical resources on assessment.

  6. Continue developing and offering courses for clinical communication teachers, both online and in-person.

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2024

(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. pEACH can support the other EACH subcommittees by encouraging the translation of research into policy and supporting the development of submissions to facilitate policy impact.

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.

The pEACH Chair was Shakaib Rehman (USA) until September 2024, when Conor Gilligan (Australia) took over the role. Calum MacKichan (Belgium) and Sarah Gilani (Norway) were elected as Co-chairs in December 2023. In 2024 the pEACH mailing list included 28 members from 17 countries. Approximately half of these are active members who contribute to pEACH projects.

pEACH overarching strategy and activities:

pEACH activities focus on the following projects

Networking, knowledge creation, and sharing

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.

In 2024, the following publications arose directly from pEACH activities:

EACH statement on communication and public awareness in WHO pandemic agreement - Communication in the next

pandemic must be evidence-based. January 2024 . EACH statement on communication and public awareness in WHO pandemic agreement – EACH

Mackichan C, Mullan J, Rehman SU (2024) Global call to enhance communication on antimicrobial resistance: How pEACH respond? Patient Education and Counseling https://doi.org/10.1016/j.pec.2024.108374

The latter has set the stage for a webinar planned for the first half of 2025, bringing together a range of experts to develop a set of recommendations or directions for communication relating to antimicrobial resistance.

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES

for the year ended 31 December 2024

Knowledge and skill development

As part of the pEACH effort to support practitioners and policy-making in using and advocating for effective healthcare communication, pEACH has developed and runs courses as well as presenting at conferences and other educational activities.

In 2024 this included:

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. Several pEACH members are active in influencing policy in their regions. For example we have members who contribute directly to UK health policy, including carrying out work commissioned by the UK Government through a policy research programme; and as a consultant expert on a study including interviews with UK Primness’s and health Secretaries (since 1992)“Nourishing Britain: a ’ ” political manual for improving the nation s health .

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 2024 this included:

In December 2024, SAS Events & Association Management gave notice to terminate their contract with EACH.

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 can 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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

REPORT OF THE TRUSTEES for the year ended 31 December 2024

Financial review

In 2024, the Association made an overall net profit of £42,424.01. This was due to a very successful EACH hosted international conference (ICCH). All sources of income are variable. In 2024, net income from membership increased due to members joining to benefit from reduced conference fees, course fee income reduced, and consultancy course income increased due to additional activity in this area. 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 2024 was £176,835.52. 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 2024 financial activity is shown on the following pages.

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 Richard Brown - President

Dated: …………………………………………

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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 2024 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.

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

Date: ……………………………….

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024

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 2024
TOTAL FUNDS CARRIED FORWARD
AT 31 DECEMBER 2024		 2024 £
Total
48,730
328,726
1,665
379,121
336,697
336,697
42,424
134,965
177,389		 2023
£
£
Unrestricted
Restricted
48,151
579
314,726
14,000
1,665
-
364,542
14,579
324,077
12,620
324,077
12,620
40,465
1,959
125,631
9,334
166,096
11,293		 £
Total
42,637
49,585
654
92,876
99,974
99,974
(7,098)
142,063
134,965

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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

BALANCE SHEET 31 December 2024

CHARITY NUMBER: 1159050

2024 2023
Notes £ £ £ £
FIXED ASSETS:
Tangible
6		 6 6 750 1,125
CURRENT ASSETS:
Debtors 7 32,481 3,435
Cash at bank and in hand 176,836 157,872
209,317 161,307
CREDITORS:Amounts falling
due within one year 8 (32,678) (27,467)
NET CURRENT ASSETS: 176,639 133,840
TOTAL ASSETS LESS CURRENT
LIABILITIES: 177,389 134,965
FUNDS:
Unrestricted funds 9 166,096 125,631
Restricted funds 9 11,293 9,334
177,389 134,965

ON BEHALF OF THE TRUSTEES:

……………………………………………………. Dr Richard Brown - President

Approved by the trustees on: ……………………………………………

The notes form part of these financial statements

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

STATEMENT OF CASH FLOWS 31 December 2024

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		 2024
£
17,299
1,665
-
1,665
18,964
157,872
176,836		 2023
£
(10,801)
654
-
654
(10,147)
168,019
157,872
a)
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2024
£
Net income/(expenditure) for the year as per the
Statement of Financial Activities
42,424
Add back depreciation
375
Less investment income
(1665)
(Increase)/decrease in debtors
(29,045)
Increase/(decrease) in creditors
5,210
Net cash provided by/(used in) operating activities
17,299
b)
Analysis of cash and cash equivalents
2024
£
Cash at bank and in hand
176,836		 2023
£
(7,098)
562
(654)
1,172
(4,783)
(10,801)
2023
£
157,872

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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

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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EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

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
-
579
Membership subscriptions
48,151
-
48,151
579		 2024
£
579
48,151
48,730		 2023
£
5,100
37,537
42,637

3. CHARITABLE ACTIVITIES

Unrestricted
Restricted
£
£
Training income
9,600
14,000
Conference income
285,599
-
Consultancy income
8,731
-
Sponsorship income
10,796
-
Other income
-
-
314,726
14,000		 2024
£
23,600
285,599
8,731
10,796
-
328,726		 2023
£
47,634
-
-
1,951
1,951
49,585

16

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Research,
Membership Teaching Events
Benefits
and Courses
£
£
Training & research courses costs, including
events/conferences
-
253,179
Consultancy expenses
-
8,131
Governance costs
-
1,722
Support costs
-
73,665
-
336,697
2024
Total
£
253,179
8,131
1,722
73,665
336,697		 2023
Total
£
34,678
1,716
63,580
99,974

The support costs relate to the two key charitable activities and these are split between outsourced administration of £64,215 (2023 - £59,596) and general office costs of £9,450 (2023 - £3,984).

Governance costs represent accountancy fees.

5. NET INCOME/(EXPENDITURE)

This is stated after charging:

This is stated after charging:
2024 2023
£ £
Independent examiners fee 1,722 1,716
Depreciation 375 562

6. TANGIBLE FIXED ASSETS

Cost
As at 31 December 2023 and 2024
Depreciation
As at 1 January 2024
Charge for the year
As at 31 December 2024
Net book value at 31 December 2024
Net book value at 31 December 2023		 2024
£
9,733
8,608
375
8,983
750
1,125

17

EACH: INTERNATIONAL ASSOCIATION FOR COMMUNICATION IN HEALTHCARE

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments
Other debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income		 2024
£
19,949
60
12,472
32,481
2024
£
16,867
15,811
32,678		 2023
£
3,435
-
-
3,435
2023
£
8,197
19,270
27,467

9. FUNDS

Balance at Movement in funds Movement in funds Balance at
1 January Incoming Resources 31 December
2024 resources expended/transfers 2024
£ £ £ £
Unrestricted funds 125,631 364,542 (324,077) 166,096
Restricted funds 9,334 14,579 (12,620) 11,294
134,965 379,121 (336,697) 177,389

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 during the year (2023: none). During the year payments totalling £6,510 were made to 6 trustees for out-of-pocket travel and subsistence expenses (2023: none).

18

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