2022-03-31-accounts - Association Of Directors Of Public Health (UK)

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lyuitees			ProfJ McManus
			Ms D Tennsnt
			Dr RSuckling
			Mr G Fell
			DrSHua'bartdc	(Appointed	6June 2022)
			.MsA Wfaeman	(Appointed	27 Msy 2022)
			DrJDe Gruchy	(Resigned	2 November 2021)
			Prof BMilne	(Resigned	27 May 2022),
Charity	number		1164613
Company		number	08448934
fteg)stefett		ottrcs tc 9/4/2021	Lulsgste House
			107Fleet Street
			London
			EC4A2AS
Registered		office from 9/4/2021	Hamtlton House
			1 Temple Avenue
			London
			EC4Y 0HA
.Auditor:			Begbies
			9Bonhlg Street
			London
			EC2A4DJ
Sankers	~main		HSSC Sank Pic
			168Fleet Street
			London
			EC4A 2DY
Chief Ekecutive			N Close

		patte
Trustees' report		1-7
Statement oftrusteernreeporrslbllltles
Independent auditor'. s	I'aport	0 ~ 10
Statem'ent of tlii'sndhil	ecttyttISfr	11-12
Balance shedt
Statement. ofcash-rflbws		14
Notes tb the financial stateitlents		'tpi- 30

Current financial year
			Unrestricted	itestrioted	Total	Total
			funds	funds
		Notes	2022 f	2022 6	2022f
Income and endowments	from:
Donations and legacies		2	38,000	78,0rr	112,077	23„'828
Charitable activities		3	579,100	214,664	793,664	657,626
Investments -bank interest			1,742		1,742	2,204
Other Income		4	4,000		4,000	2,640
Total Income			620,842	290,641	911,483	886,096
Expenditure on;
2zd2(0)f/f902)l)96
Sector support &development		5	328,706	305,065	633,773	838/482
Policy development		5	201,323	22,625	223,646	232,376
Total charitable expenditure			530,031	327,690	85'r,721	770,838
Net Income/(expenditure)	for the year/
Nst movement In funds			90,811	(37,049)	53,782	115,257
Fund balances at 1 April 2021			430,823	140,988	571,611	458',554
Fund balances at 31 March 2022			521,634	103,939	625,573	571,811

Prior financial year
			Unrestricted	Itestrfcted	Total
			funds	funds
			2021	2021	2021
		Notes	6	8	8
Income and endowments	from:
Donations and legacies			23,826		23;828
Charitable ecsvlties			511,780	34s,ees	857,625
Investments -bank interest			2,204		2,204
Other Income			2,840		2,840
Total Income			540,230	345,865	eeeiggs
Expenditure on: ~h~~ct ~e
Sector support &development			320,776	217,686	See,4ez
Policy development			212,781	19,595	232,328
Total charitable expenditure			533,557	237,281	770,838
Net Income/(expenditure)	for the year/
Net movement In funds			8,673	108,684	1fei257
Fund balances at 1 April 2020			424,150	32,404	456,554
Fund balances at 31 March 2021			430,823	140,988	571,511

							2021
				Nates
Fixed assets
Tangible. assets				10				2;271
Curie&t assete
Debtore				'11	96,798		27,561
.Inves'tmsnts				1'2	173,399		176,668
Cd gh af beak and	In	h'dirrd			680,966		656,095
					956,180		1,060,325
Crgdltars: amounts		falling:due	within
ona 7aal'					(330,595j		(490,785&
Net current assets								569,540
Total ass'sts less	currerit llablgtlss					625,573		571.6«
Income funds
Restricted funds				17		108,839		140.965
Designated 1unds				16	300,000		300,000
General unrestricted		funds			221,634		130,523
						821,e34		430.823
						625,573		67'l,e«

						2022		2021
						2		E
Cash flows from operating			actlvltles
Cash (absorbed by)fgenemted Aom operations					21		(175,141)		186,070
InVsatlng	Sot(Vltlae
Deposit In	bank Axed term	sccouril				(1,733)		(175,655)
It)arrest 'reoelVed						1,742		2204
Nel cash	generated from((used Ifg
Investing	sctlvltles						9		(174,462)
Meit'casTt.	used In flnano)ng		actlv'(tgrs
Met (decrease)/Increase		In	cash and	cash
equivalents							(1'75AI32)		13,608
cash snd	cash equivalents		et beglnnlng	ofysar			:886)096		842,430
Qaah and	cash equivalents		at end ofgysir,				580,966'		858,098

1	Accounting policies
	Charity Information
	The Association of Directors of Public Health (UK) is a private company limited by guarantee Incorporated In
	England and Wales. The registered offfce was Fleetbank House, 2-6 Salisbury Square, London,	EC4Y SJX
	until 0 April 2021 when the registered oNce was changed to Hamilton House, 1 Temple Avenue,		London,
	EC4Y OHA.
1.1	Accounting convention
	The financial statements have been prepared In accordance with the charity's Memorandum and		Articles of
	Association, the Companies Act 2006, FRS 102"The Financial Reporting Standard applicable In	the UK and
	Republic of Ireland" ("FRS102")snd the Charities SORP "Accounting and Reporting by Charities:		Statement
	of Recommended Practice applicable to charities preparing their accounts In accordance with the		Financial
	Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"(effectiv 1 January	2019).The
	charity Is a Public Seneflt Entity as defined by FRS 102.
	The financial statements ars prepared in sterling, which is the functional currency of the charity.		Monetary
	amounts in these financial statements are rounded to the nearest E.
	The charity works with a nationwide network of directors of public health, who are employees		of local
	governmenl, snd who are members ofthe charity. Local government also hosts regional networks	ofdirectors
	of public hesllh which are closely affiliated with the charity. The charily has no constitution control	over these
	local government groups and their income and expenditure ls held and recorded separately to the		charity by
	the relevant local council.
	The financial statements have been prepared under the historicsi cost convention. Ths principal	accounting
	policies adopted are set out below.
1.2	Going concern
	At the time of approving the financial statements, the Trustees have s reasonable expsctatlon that	the charity
	hss adequate resources to continue in operational existence for the foreseeable future. Thus the		Trustees
	continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3	Charitable funds
	Unrestricted funds are available for use at the discretion of the Trustees in furtheran'ce of their		charitable
	ob)ectlves.
	Restricted funds are subJect to specific conditions by donors as to how they msy be used. The purposes and uses cfthe restricted funds are set out in the notes to the financial statements.
1.4	Income
	Income Is recognised when the charity is legally entitled lo It after sny performance conditions have the amounts can be measured reliably, and it is probable that Income will be received.	been met,

1	Accounting pogcles		(Continued)	(Continued)
	The gain orloss arising on the disposal of an asset Is determined as the dgferencs and Ihs carrying value ofthe easel, end is recognised in lhe statement offinancial	between the sale proceeds aoUVIUee.
1.7	Cash and cash equivalents
	Cash and cash equivalents Include cash In hand, deposits held at call with banks,	and bank	ovsrdrsfts. Bank
	overdrafts would be shown within borrowlngs ln current Usbgltles.
1.8	Financial instruments
	The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' 'Other Financial Instruments issues' ofFRS 102to eg of its financial instruments.		snd Section	12
	Financial instruments ere recognised in the charity's balance sheet when the chadity becomes party to			the
	contractual provisions ofthe instrument.
	Financial assets and UabUIIIss ere offset, with ths nst amounts presented in the financial there ls 0 legagy enfercesble right to set off Ihe recognised amounts and there ls an intention'		stetemenis, when to settle on 0 net
	heels or torealise the asset snd settle the Uablllty simultaneously.
	Basic financial assets
	Basic financial assets, which Indude debtors and cash and bank balances, are Inltlagy measured at transaction price including transaction costs and are subsequently carried at amortlsed cost using the effective interest method. Financial assets dassiflsd as receivable within one year are not amortised.
	Basic financial ifabfliffea
	Basic financial Uabgities, Including creditors and bank loans are iniiiagy recognised at		transaction price.
	Financial Uabglties dasslfled as payable within one year are not amortised.
	Trade creditors are obbgations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable srs classified ss current Uablgtles If payment Is due within one
	year or less. Ifnot, they are presented ss rion-current Uabgltles.
	Derecognlffon offinancial flabliit/es
	Financial liabgitles are derecognlsed when the charity's contractual obggatlons	expire or	ere discharged	or
	cancelled.
1.9	Taxation
	The charitable company is exempt from corporation tex on Its charitable activities. The tax charge shown during the prior year was incurred on interest earned before charitable status wss awarded.
1.10	Employee benefits The cost of any unused holiday entitlement is recognised in the period In which	the employee's services		are
	received,
	Termination benefits are recognised immediately as an expense when the charity	is demonslrably committed
	to terminate the employment ofan employee or to provide termination benefits.
1.11	Retirement benefits
	Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

			Unrestricted	Restricted	Total	Unrestricted
			funds	funds		funds
			2022	2022	2022	2021
			8	6	6	2
Donations	snd gifts					17,244
Core funding		-salary grants		76,077	76,077
CJRS - furlough						6,382
Donated	services		36,000		36,000
			36,000	76,077	112,077	23,626

Charitable activit	ies
		Sector support end	Pohcy development	Total sector eupptnt 2022 eiid		Policy development	Total 2021
		development			development
		2022	2022		2021	2021
		2	2		2	2
Member subscrlptlons		564,100		564,100	511,780		5.11,760
OHSC (formerly PHE)
msntorlng support ses note 15	fund-	39,090		39,090	38,865		38,865
Local Government
Association grants note 15	- see	85,000		85,000	66,250		66,250
Ths Health Foundation grants - see note 15		62,849	22,625	105,474	221,155	'l9,595	240,760
		771,039	22,625	793,664	838,030	19,595	857v625
Analysis by fund Unrestricted funds Restricted funds		579,100 191,939	22,625	579,100 214,564	51'1,760 326;279	19,595	511,780 345;885
		771,039	22,625	793,664	638,030	19,595	857,625

		Sector support &	Policy development	Total 2022	Sector support &	Policy development	Total 2021
		development			development
		2022	2022		2021	2621
		8	8		&	6
Staff costs		442,331	166,656	608,967	381,523	161,649	543,172
Staff training	&
recruitment		1,461		1,461		67	67
Consultants	&
temporary staff		13,200		13,200		6,667	6,667
Meetings &
canferences		4,708	238	4,946	1,327	1,660	2,987
Travel and
subsistence			510	510
Member engagement		33		33	140		140
Other project	costs	21,965		21,965	9,733	585	10,318
		483,698	167,404	651,102	392,723	170,628	563,351
Share of supporl
casts (see note 7)		144,122	54,301	198,423	142,367	60,320	202,687
Share ofgovernance
costs (see nate 7)		5,953	2,243	8,196	3,372	1,428	4,800
		633,773	223,948	857,721	538,462	232,376	770,838
Analysis by	fund
Unrestricted	funds	328,708	201,323	530,031	320,776	212,781	533,557
Restricted funds		305,065	22,625	327,690	217,686	19,595	237,281
		633,773	223,948	857,721	538,462	232,376	770,838

Support costs
		Bupport	Governance	2022	Support	Governance	2021
		costs	costs		costs	costs
		6	8	8	8	8	8
Staf costs		110,996		110,998	77,426		77,428:
Depreciation		2,264		2;254	2,742		2,742
ONce accommodation		68,623		68,623	67,690		87.',890
Insurance		1,388		1,388	1,376		1676:
Backflllfees					36,000		38,000'
IT & offices services and
supplies		10,238		10,238	9,568		9,556
Generalexpenses		4,744		4,744	7,625		7;825
Bank charges &interest		170		170	240		24D
Audit fees			4,830	4,630		4.800	4;80D
Trustees meeting	and
election costs			3,366	3,366
		198,423	8,198	206,619	292,687	4,800	207,457
Analysed between
Chsritable activities		198,423	8,196	206,619	202,687	4,800	207,487

Number ofemployees	Number ofemployees
The average monthly	number ofemployees	during	the year was:	2022	2021
				Number	Number
					13
Employment costs				2022f	2021
Wages and salaries Social security costs Other pension costs				698,086 57,803 56,236	609,254 62,672 58,772
				719,983	820;598

10	\'engible flrretfaeeets
			'i7', uracu	uauipmuut unu
				f'urulturu
				49
	Cost
	AI1 Aprll2021			8,249
	At 31 March 2022			8,24'9
	Depreciation and Impairment
	Al 1 April 2021			5.977
	Depreciation charged	ln the year		2.204
	At 31 March 2022			0;241
	Carrying amount
	At 31 March 2022
	At 31 March 2021
11	Debtors
			2D22	2021
	Amounts falling due.wltlilh ons,years		4	0
	Otherdebfors		90,858	24r279
	Prspeymsnts and accrued Income.		8,240	3,282
			98,790	27u881
1.2	Current;asset In'vestmerit'a.
			2D22	2D21
			II	2
	Bank'flkad'term deposlteccounia		178,399	178,080'

Creditors: am	ounts falling due within one year
			2022	2021
		Notes	8	6
Other texatlon	and social security		14,142	16,012
Grants deferred		15	260,256	359,215
Other oreditors			23,200	54,400
Accruals			32,997'	62,168
			330,695	490,785

2022	2021
	2
74,880	71,922

							2022	2021
							f
Arising	from		grants				260,258	369,215
							260,256	369,215
Deferred		income is Included			In the financial statements	es follows;
							2022	2021
							E	E
Deferred		Income brought		forward			389,215	301,042
Recognised			In the year				(1,80,158)	(155,245)
Deferred		In	the year				71200	223,418
							260,256	369,215

			Movement	Movement		Movement
			in	funds		In funds
		Balance at		Inesmine	Balance at	Incoming	Balance at
		1 April 2020f		fcceuiccc f	1Asm 2021 f	resources f	31 Match 20Pjl
Reserve fund		300,000			300,000		300,000
		300,000			300,000		300,000
Name ofDesignated	Fund	Purpose of Fund
Reserve Fund		To provide a	reserve of approximately 6 months
		expenditure.		There was	no movement	during 2021/22.

					Movement	In funds
				Balance at 1	Incoming	Resources	Balance at 31
				April 2021 f	resources f	expended f	March 2022 f
PHE mentorlng grant					39,090	(39,090)
The Health Foundation-		Creating ACE Informed
Places					22,625	(22,626)
Events and workshops
The Health Foundation-		Increasing	the Voice for
Public Health					48,444	(48,444)
UK Public Health Network				127,973	34,405	(85,775)	76,603
PrEP Support
English HIV & SH Commissioners			Group	4,583	35,000	(27.886)	11,697
Substance Misuse Project				8,432	35,000	(27,793)	15,639
Vaccine Engagement	Programme				31,001	(31,001)
Administrator Salaries					45,076	(46,07S)
				140,988	290,641	(327,690)	103,939

Rtitd	fd
esrce	uns							(Continued)
					Balance at 1	Incoming	Resources	Balance at 31
					April 2020	resources	expended	March 2021
					5	5	5	8
PHE mentoring grant						49,383	(49,383)
The Health	Foundation-		Creatlng ACE Informed
Places						15,592	(15,592)
Events and	workshops					6,100	(6,100)
The Health	Foundation-		Increasing	the Voice for
Public Health						24,333	(24,333)
UK Public Health		Network			32,404	177,606	(82,037)	127,973
English HIV &SH		Commissioners		Group		31,250	(26,667)	4,583
Substanoe Misuse		Project				35,000	(26,568)	8,432
					32,404	339,264	(230,680)	140,988

16	Analysis of net	Analysis of net	Analysis of net	assets	between funds	between funds	between funds
										General	Designated	Restricted	Total
										Fund	Funds	Funds
										2022	2022	2022	2022
										8	8	8	8
	Fund balances		at 31 March 2022 are
	represented by:
	1angible	assets								8			8
	Current	assets/(liabilities)								221,636	300,000	103,929	625,565
										221,644	300,000	103;929	625,573
										GeneralFund	Designated	Restricted	Total
											Funds	Funds
										2021	2021	2021	2021
										2	2		8
	Fund balances at 31 March 2021 sre
	represented by:
	Tangible	assets								2,271			2,271
	Current	assets/(liabilities)								128,552	300,000	140,988	589,540
										130,823	300,000	140,988	571,811
19	Related	party transactions
	Remuneration		of key management				personnel
	The remuneration			of ksy	management		personnel		Isas	follows.
												2022	2021
												8	8
	Aggregate compensalion				including	employers		pension		contributions	and
	national	insurance										124,359	121,663

21	Ca'Sh gsnerSted froby	operatlbne	operatlbne				2022
	:Surplus'forth&'yeai'						58,762	)15,257
	Adjualmenta Icn
	Investment Income recognised		In statement		qf'flhaiiblal	actlvltiea:	(1,742)	(2r204)
	Depreciation snd Impairment oftang'ibis			Ibred aeaeta			2,254	2,742
	Movements ln working	cspltah
	(Increase) In debtors						(69,285)	(18;686)
	(Deoreaae)/Increase In	creditors					(61,231)	17,788
	'(Decrease)ltncreaae In	deferred	lnuonie'				(108,969)	6S,173
	Cash (absorbed by)igenersted		from.operations'				(176,141)	188,070
22:	Analysis ofchanges	In net-funds
	The charity. had no debt during		'the year,