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2023-03-31-accounts

Charity registration number 1164513

Company registration number 08448934 (England and Wales)

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms D Tennant Dr R Suckling Mr G Fell Dr S Husbands (Appointed 6 June 2022) Ms A Wiseman (Appointed 27 May 2022) Ms H Atkinson (Appointed 14 July 2023) Prof E Milne (Resigned 27 May 2022) Prof J McManus (Resigned 6 October 2023) Charity number 1164513 Company number 08448934 Registered office Hamilton House 1 Temple Avenue London EC4Y 0HA Auditor Begbies 9 Bonhill Street London EC2A 4DJ Bankers - main HSBC Bank Plc 165 Fleet Street London EC4A 2DY Chief Executive N Close

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities
Independent auditor's report 9 - 11
Statement of financial activities 12 - 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 31

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The Trustees have pleasure in presenting their Annual Report, together with audited Financial Statements for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum and articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019).

Public benefit statement

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

Aims and Objectives

Purpose and Aims

The Association of Metropolitan Officers was founded in 1856 with 30 members, for the purpose of mutual assistance and the advancement of sanitary science. Sir John Simon, the first Chief Medical Officer was also the Association’s first President. In 1869 the organisation changed to become the Association of Officers of Health. Over the next century the Association continued to develop and change, and in 1989 the Association of Directors of Public Health (ADPH) was established. In 2013 the Association registered as a Private Company Limited by Guarantee (Reg no. 8448934) and in 2015 became a Registered Charity (No. 1164513).

Our charity’s aims and purposes as set out in the objects contained in the company’s memorandum of association are:

To protect and improve public health for the public benefit, in particular but not exclusively by all or any of the following:

Ensuring our work delivers on our aims

The overarching governance document for the organisation is its Articles of Association. These cannot be changed except by written consent from both the Charity Commission and Companies House. We would not expect to alter the Articles, which include the Associations aims, as this would mean a significant change in direction and purpose. If a change is recommended by the Board then a resolution would be put to the AGM and if approved approval from the Charity Commission and Companies House would be sought.

To give clarity and provide a robust governance system we require a set of Regulations. These Regulations contain rules on such matters as membership and the financial operations of the organisation. These regulations can only be changed through a vote at the AGM (or an extraordinary general meeting).

As a membership organisation we also need to provide assurance that the day-to-day management of the Association is carried out in an appropriate way through our Policies and Procedures. These are approved, reviewed and amended by the Board. In addition, there are Terms of Reference for all standing committees which are developed, reviewed and amended by the relevant committee with final approval by the Board.

The Association reviews its aims, objectives and activities throughout the year, with formal quarterly reports against the Business Plan and Key Performance Indicators delivered during Trustee meetings alongside Financial, HR and Membership Engagement updates.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The focus of our work

During 2022/23 we have built on our increased profile and influence to broaden our reach and improve understanding of the DPH role. Through strong partnerships with a wide range of organisations, we have continued to advocate for improved population health in key national conversations, persistently calling for long- term solutions that will support not only health, but also the UK economy. We have increased our engagement with the devolved nations and overseas territories, something we aim to further build on in the coming year. This is part of the overall increased engagement with all our members. We also launched a new website, held the first face-toface meetings post-Covid-19, and restarted our regular Presidential visits to ADPH networks.

In preparation for the Public Inquiry into Covid-19, the Association took legal advice on becoming a Core Participant in Module One, a course of action the Board considered to be important to adequately support members of ADPH by providing a collective voice to represent their views and to help improve public health practice.

How we achieve our purposes

All of our charitable activities focus on the protection and improvement of public health for the public benefit and are undertaken to further our charitable purposes. Our main areas of activity are described below:

Supporting DsPH

In facilitating a support network for DsPH the Association enables the spread of good practice and provides access to resources to assist with problem solving. As members returned to being able to focus on a much wider range of issues and topics after the height of Covid-19, we sought to ensure our support offer met members’ changing needs.

In order to widen membership engagement with our Annual Workshop in May and Annual Conference in November, we focused on issues that were relevant across all four nations. The Annual Workshop explored the Commercial Determinants of Health and potential local, regional, and national initiatives to address them, while the Annual Conference explored the role of business in public health. Each event enabled members to share good practice, the workshop being run virtually increased engagement with our members across all regions and overseas territories, and the Annual Conference held face-to-face gave members an opportunity to meet again after over two years of restrictions. As a result, we increased member engagement at the Workshop from 67 in 2021 to 101 in 2022, and welcomed 141 delegates, compared to 138 in 2019, to the Annual Conference.

In partnership with the Local Government Association (LGA) and the Faculty of Public Health (FPH) we held the Annual Public Health Conference exploring the impact of the cost-of-living crisis on children and young people and reflecting on what a new era for NHS and local government collaboration across public health might look like.

Joint webinars with the UK Health Security Agency (UKHSA) on Covid-19 epi-data and vaccination, plus two masterclasses on psychology and resilience and a webinar on tobacco control were held this year. To support incoming DsPH and Consultants in Public Health via our mentoring scheme, we organised a webinar with our external mentor facilitator, and paired 18 DsPH to mentees. During the year our Alumni membership, available to former DsPH, increased to 36. In total, through 2022/23, 96% of Full Members engaged with ADPH activities.

This year has seen an increase in practice improvement activity across ADPH Networks, as well as the incorporation of Commissioners’ Groups into the programme, including the Healthy Weight Commissioners’ Group which was established during the year. ADPH hosted four national webinars for the English Substance Use Commissioners’ Group (ESUCG) and three for the English HIV and Sexual Health Commissioners’ Group (EHSHCG), which were all well attended by members from all regions, averaging 115 attendees. Both the ESUCG and EHSHCG produced Annual Reports for their membership and the EHSHCG also produced a self- assessment tool and held a joint conference on the future of sexual health services with the LGA. In addition, social media channels for the EHSHCG were established during the year on Twitter/X and LinkedIn. A refreshed Public Health Strengths and Risks tool was developed and co-badged with the LGA and Solace and is now in use, and as DsPH involvement increased in the programme, Sector Led Improvement (SLI) Leads for all ADPH Networks and Commissioners’ Groups were elected.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

During 2022/23 the national Vaccine Engagement Programme and the Suicide Prevention Programme both came to a close. Upon their completion good practice guidance and case studies were distributed to our members and partners, and end-of-programme reports submitted to funders. The programmes enabled a more consistent SLI focus on these topics across the regions, and created spaces for Networks to share learning, and opportunities for challenge and feedback. Insights and learning from the programmes have helped to inform our policy and influencing work, including input into national advisory boards.

In order to broaden public understanding of the DPH role, we have focused on reaching a wide audience across a larger range of public health topics. Over 30 statements were issued on a range of issues, and the Association led on the publication of consensus statements with key stakeholders on Monkeypox and the Public Health Grant. In January, the ADPH website was updated attracting 3,900 visitors. It now features public health news, information about the Association and its members, a monthly Presidential blog, as well as a resource library and events calendar. During the year we secured over 1,000 media mentions, with quotes in most national newspapers, BBC, ITV and Sky TV, BBC and commercial radio, trade press and magazines, including the New Scientist. The ADPH Twitter/X feed achieved 15,900 followers by the end of the year, and the LinkedIn account established during in 2022/23 gained over 1,100 followers within 12 months.

The 175[th ] anniversary of the first ever public health official, Dr William Duncan, was celebrated in 2022 and to mark the occasion we held a year-long series of events, highlighting anniversaries, good practice and key issues. These included the President appearing on the Training in Public Health podcast to talk about the DPH role, an interview session at the ADPH Annual Conference chaired by Mark Thompson, a Sky News journalist, and three short films with perspectives on the DPH role past, present and future. In addition there was a special membership survey to capture the highs, lows and breadth of the role, the inauguration of the ADPH Awards to recognise members’ contributions, and a series of essays based on interviews with DsPH from all four nations. As well as increasing understanding about the DPH role, the project gave members past and present a chance to reflect and celebrate by highlighting past achievements and good practice. The Association now have a range of resources to use to support future work promoting the DPH role.

Collective Voice

Collating and presenting the views of DsPH on public health policy is included in the aims of the Association. The appointment of a new Public Affairs Manager, responsible for our Collective Voice programme, means we have been able to improve the way we collaborate and engage with key public health voices from all sectors. Meeting with high profile parliamentarians from across the political spectrum the Association facilitated DPH representation at meetings hosted by parliamentary committees including the Health and Social Care Select Committee and the Alcohol Select Committee. In developing the way we work with key public health figures in local government and the NHS, the Chief Medical Officers (CMOs) and the UK’s four public health agencies, the Association now engages in scheduled meetings with the CMO for England, UKHSA and the Office for Health Improvements and Disparities (OHID).

In order to reflect the experiences of DsPH and to reduce their individual workload, we successfully applied to become a Core Participant in Module One of the Independent Public Inquiry into Covid-19. Following a the ‘Rule 9 Request’, a written request for evidence from the Inquiry team, the Association developed a briefing document on the role of DsPH during Covid-19. Input from the membership was gathered through surveys and webinar for DsPH, and the work completed will be crucial in accurately articulating the role of DsPH and identifying changes that will help inform how to strengthen the UK’s health protection system and future pandemic preparedness.

Public Health Policy

As part of meeting the aim of advising on public health policy and legislation at a local, regional, national and international level, the Association undertook a review of our suite of Policy Position Statements to ensure we accurately reflect members’ views during policy and influencing work. This has involved researching policy background and context, meeting with relevant ADPH Policy Advisory Groups (PAGs) to seek their views alongside those of the wider membership and partner organisations. This project is a crucial foundation for informing policy work over the next three years, including on the three policy priorities: Poverty, Commercial Determinants of Health, and Healthy Places, and ensures that our input into national conversations is relevant and up to date.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Additional work included the establishment of an Asylum Seeker and Refugee Dispersion Task and Finish Group to advocate for a better system to cater for the health and social care needs of asylum seekers. We also submitted ten consultation responses on topics such as public health system reform and national planning policy. Together with the FPH, the joint ‘Statement on the public health approach to gambling’ was published, and a paper outlining DsPH recommendations, asks, and offers on cardiovascular disease secondary prevention was sent to the CMO for England and the NHS. During the year, seven ADPH Council meetings and 21 PAG meetings were organised by the policy team.

Income

The annual membership subscription remains the most important area of funding for the Association, being used to cover ‘core costs’ including staff costs, office rent and expenditure for the Policy and Membership Engagement teams. The year 2022/23 saw the second year of the three-year subscription plan, first approved at the 2021 AGM and subsequently ratified by the 2022 AGM, resulting in an income of £624,000. Following the loss of LGA funding for the Commissioners’ Groups, our members confirmed that ADPH should take over funding their administrative and hosting costs with an additional charge on the annual subscription invoices, resulting in £112,000 being raised to cover the three groups.

The Annual Conference was held as an in-person event in 2022 and raised £10,500 from sponsorship and attendee ticket charges.

Four externally grant funded ring-fenced projects were run during the year, ‘Supporting DsPH’, with support received from Public Health England (PHE), the ‘Increasing the Voice of Public Health’ programme, funded by a grant from The Health Foundation, and the ‘Vaccine Deployment Programme’ and ‘Suicide Prevention Programme’, with funding from the NHS via the LGA. Their budgets included contributions towards ADPH staff salaries as part of the agreed funding, and in some cases also towards office costs. During the year the total received towards these two costs was £127,400. In addition, hosting ‘The UK Public Health Network’, with The Health Foundation funding, provided £76,700 in salary contributions and office costs. The Staff College continued to sub-let a desk in the ADPH office providing £5,300 towards its cost. Smaller additional amounts were allocated towards ICT and additional office/staff overheads resulting in £267,000 in contributions toward core costs from ‘external’ sources.

Expenditure

The majority of the Association’s ‘core spend’ continued to be on staffing costs and office rent. To meet the continuing increase in workloads of the ADPH team, additional staff were budgeted to join the Association during the year but occasional delays in appointment, staff turnover, and maternity leave resulted in an underspend against the projected figure. However, to meet pressures caused by increases in inflation in the latter half of the year, a higher than originally budgeted salary increase was agreed for staff in 2023/24, and this was brought forward to take effect in February rather than April as would normally be the case.

Office costs were as anticipated, having agreed a five-year lease at the end of 2021/22 at a fixed rate across the whole term. Back-fill payments for both the President and Vice President were not drawn by their authorities providing a significant cost saving, and the continuing use of webinars and online meetings provided lower than anticipated costs across both the Membership Engagement and Policy teams. When used, the costs for meeting rooms did show a significant increase due to inflation, leading to an increase in staff expenses.

Expenditure on the Covid-19 Public Inquiry was £35,000 to the end of 2022/23, significantly higher than originally anticipated by the Association.

Reserves

At present the Association holds £300,000 in reserves, but an increase in turnover means this will need to be increased over the next three-year cycle to meet guidelines for total amount held. This amount is held in a ringfenced designated fund, in addition to which at the balance sheet date the charity held £259,667 of unrestricted reserves and £64,158 of restricted reserves, giving total funds at the year-end a figure of £623,823.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Forecast 2023/24

Income

Conditions for forecasting income and expenditure for 2023/24 remain in many cases uncertain. Funding for the ‘Increasing the Voice of Public Health’ programme is due to complete within the year, and ‘The Public Health Network’ funding completed at the end of 2022/23, both of which contributed significant sums towards staff and office costs. At present there is a funding application submitted to the Department of Health and Social Care (DHSC) for a continuation of support for the ‘ADPH Mentoring Scheme’ , but this has not been confirmed as approved. On a more positive note, funding from The Health Foundation for a three-year project, ‘Building public health system leadership capacity – supporting ADPH longer term activities’, has been confirmed and will begin in 2023/24 for a total of £399,500 across its term. In addition, there has been strong support from the membership for the Commissioners’ Groups and the final year of the 2021 Subscription Plan is due to be ratified by the 2023 AGM, providing for a 10% increase in membership subscriptions levels. Efforts to secure new grants are ongoing, but it is clear the annual subscription will remain the single most significant element of the Association’s income.

Expenditure

It is anticipated the development and growth of the Association will continue through in to 2023/24 with the addition of the ‘Building public health system leadership capacity’ to the Association’s work programmes and as a result staff costs will increase, though these will in part be offset by salary contributions from the funding received. The levels of salary increases were significantly higher than originally budgeted for and it is expected that future appointments in 2023/24 will similarly come at a higher rate than anticipated prior to the rise in inflation in the second half of 2022/23.

The second year of the five-year lease agreement for the office will, as for 2022/23, see higher than previously budgeted expenditure in the upcoming year but also serves to protect the Association from any inflation-led increases by the landlords. The increased cost will also be partly offset by reductions against anticipated levels for the remaining three years and from contributions towards office costs by subletting space to The Staff College and from the Commissioners’ Group funding. It is expected that general office expenses will continue to be affected by high inflation figures, but setting a figure on the degree to which this will be the case is difficult to judge.

The final cost of legal support for being a Core Participant in Module One of the Covid-19 Public Inquiry is similarly difficult to estimate, and discussion was held at Board level around the possibility of requesting additional funding from the membership to cover this expenditure if necessary.

Structure Governance & Management

The Association is a company limited by guarantee, incorporated on the 18[th ] March 2013 and registered as a charity in England and Wales on the 23[rd ] of November 2015. The company was established under its Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and Appointment of Board Members

The directors of the company are also charity trustees for the purposes of charity law, and under the company’s Articles are known as Board Members. Under the requirements of the Memorandum and Articles of Association the members of the Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

All members of the Board give their time voluntarily and receive no benefits from the charity.

The election of Prof Jim McManus to the role of President, Greg Fell as Vice President, Alice Wiseman as Treasurer, Sandra Husbands as Infrastructure Secretary and Ruth Tennant as Governance Secretary were confirmed by the membership at the 2022 AGM.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Eugene Milne left the Board in 2022-23 due to retirement.

Trustee Induction and Training

All Trustees are serving Directors of Public Health and are therefore familiar with the practical work of the charity. Full role descriptions and Trustee responsibilities are given to all prospective Board Member applicants. Appointees are provided with a copy of Charity Commission guide ‘The Essential Trustee’ and taken through an induction process in conjunction with this by the CEO.

Risk Management

The Board conducts a review of risks to which the charity is exposed using the Risk Assessment Table based upon the findings covering as strategic areas: Governance, Finance, Capacity, Reputation and Infrastructure. A report and updated copy of the table is provided quarterly to members at Trustee meetings with a ‘traffic light’ system used to indicate levels of risk and to highlight any changes in emphasis. Where appropriate systems and procedures have been established to mitigate the risk the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are also in place to ensure compliance for the health and safety of staff, volunteers and visitors.

Organisational Structure

The ADPH Board has six members. Meeting five times a year, it is responsible for the strategic direction and oversight of the Association, ensuring that the charity is carrying out the purposes for which it is set up and complies with its governing document. An elected Council, chaired by the Vice-President of the Association, and consisting of the Board Members, two Constituency Representatives from each of the ADPH regions and two non-voting representatives of the Associate Members, supports the development and implementation of the objectives of the Association.

The responsibility for the day to day operation of the Association rests with the Chief Executive with delegation to the Deputy CEO, Head of Policy and Communications, Head of Engagement and Quality Improvement and Business Manager.

The CEO is responsible for adherence to the Association's principle aims and governance as a Public Health organisation, and the development, direction, and has final responsibility for, the delivery of work programmes that reflect the needs and concerns of Directors of Public Health across the UK. The Deputy CEO carries responsibility for ensuring that KPI’s are met and in addition to deputising for the Chief Executive line manages the Head of Policy and Communications. Development and delivery of the Associations’ membership communication, marketing and engagement strategies is the responsibility of the Head of Engagement. The Business Manager maintains the financial records for the Association, ensures the charity adheres to its statutory reporting obligations and acts as HR Officer and Office Manager.

The trustees review salary levels on a regular basis in order to ensure that they remain in line with similar organisations.

Collaboration Partners

In meeting its aims of collating and presenting the views of Directors of Public Health on public health policy to stakeholders and advising on public health policy and legislation at a local, regional, national and international level, the Association continues to build strong relationships with key stakeholders in the Public Health field. During the year there were collaborations and meetings with many Government and non- governmental organisation, Royal Colleges and charities, including amongst others NHS England, The Department of Health and Social Care, The Local Government Association, UK Health Support Agency, The Faculty of Public Health, Solace, Royal Society for Public Health UK and Action on Smoking and Health (ASH).

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Responsibilities of the ADPH Board

The Trustees, who are also the directors of The Association of Directors of Public Health (UK) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

The Charities (Protection and Social Investment) Act 2016

The Charity receives its income from grants and local authority member subscriptions, and does not fundraise from the general public. The charity neither employs fundraisers nor engages external professional fundraisers and has received no fundraising complaints during the year. As the Charity does not fundraise it has not pledged to adhere to any voluntary fundraising codes or introduced protections for vulnerable members of the public, but in the event that fundraising does commence, this would be addressed.

Members of the ADPH Board

Members of the ADPH Board, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out under ‘Legal and Administrative Information’ at the beginning of the Annual Report and Financial Statements.

In accordance with company law, as the company’s directors, we certify that:

Auditors

Begbies were re-appointed as the charitable company’s auditors during the year and have expressed their willingness to continue in that capacity.

This report has been prepared in accordance with the methods and principles in Charities SORP

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

The trustees' report was approved by the Board of Trustees and signed on its behalf by

Mr G Fell Trustee

Dated: 14[th] December 2023

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

Opinion

We have audited the financial statements of The Association of Directors of Public Health (UK) (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

– Agreement of the financial statement disclosures to underlying supporting documentation to assess compliance with those laws and regulations having an impact on the financial statements, such as the Charities SORP;

– Enquiries and confirmation as to the charity's identification of any non-compliance with laws or regulations, or any actual or potential claims;

– Review of minutes of Board meetings throughout the period;

– incorporating unpredictability into the nature, timing and/or extent of testing.

– Evaluation of the selection and application of the accounting policies chosen by the company.

– In relation to the risk of management override of internal controls, by undertaking procedures to review journal entries and evaluating whether there was evidence of bias that represented a risk of material misstatement due to fraud; and

– We assessed the susceptibility of the company’s financial statements to material misstatement, including how fraud might occur by considering the key risks impacting the financial statements.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Katherine Dee FCA (Senior Statutory Auditor) for and on behalf of Begbies

Chartered Accountants Statutory Auditor

...14/12/023................ 9 Bonhill Street London EC2A 4DJ

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Current financial year
Unrestricted Restricted Total Total
funds funds
2023 2023 2023 2022
Notes £ £ £ £
Income and endowments from:
Donations and legacies 2 - 127,441 127,441 112,077
Charitable activities 3 654,977 267,458 922,435 793,664
Investments - bank interest 2,323 - 2,323 1,742
Other income 4 5,323 - 5,323 4,000
Total income 662,623 394,899 1,057,522 911,483
Expenditure on:
Charitable activities
Sector support & development 6 323,261 434,395 757,656 633,773
Policy development 6 301,329 287 301,616 223,948
Total charitable expenditure 624,590 434,682 1,059,272 857,721
Net income/(expenditure) for the year/
Net movement in funds 38,033 (39,783) (1,750) 53,762
Fund balances at 1 April 2022 521,634 103,939 625,573 571,811
Fund balances at 31 March 2023 559,667 64,156 623,823 625,573

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

Prior financial year

Prior financial year
Unrestricted Restricted Total
funds funds
2022 2022 2022
Notes £ £ £
Income and endowments from:
Donations and legacies 2 36,000 76,077 112,077
Income from charitable activities 3 579,100 214,564 793,664
Investments - bank interest 1,742 - 1,742
Other income 4 4,000 - 4,000
Total income 620,842 290,641 911,483
Expenditure on:
Charitable activities
Sector support & development 6 328,708 305,065 633,773
Policy development 6 201,323 22,625 223,948
Total charitable expenditure 530,031 327,690 857,721
Net income/(expenditure) for the year/
Net movement in funds 90,811 (37,049) 53,762
Fund balances at 1 April 2021 430,823 140,988 571,811
Fund balances at 31 March 2022 521,634 103,939 625,573

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

BALANCE SHEET

AS AT 31 MARCH 2023

2023
Notes
£
Fixed assets
Tangible assets
11
Current assets
Debtors
12
55,953
Investments
13
180,717
Cash at bank and in hand
583,663
820,333
Creditors: amounts falling due within
one year
14
(196,510)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds
Designated funds
17
300,000
General unrestricted funds
259,667		 2022
£
£
-
96,796
178,399
680,965
956,160
(330,595)
623,823
623,823
64,156
300,000
221,634
559,667
623,823		 £
8
625,565
625,573
103,939
521,634
625,573

The financial statements were approved by the Trustees on 14[th] December 2023

Mr G Fell Trustee

Company Registration No. 08448934

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash absorbed by operations
22
Investing activities
Deposit in bank fixed term account
Interest received
Net cash generated from investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(2,318)
2,323		 £
(97,307)
5
-
(97,302)
680,965
583,663		 2022
£
£
(175,141)
(1,733)
1,742
9
-
(175,132)
856,098
680,965

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 office was Fleetbank House, 2-6 Salisbury Square, London, EC4Y 8JX until 9 April 2021 when the registered office was changed to Hamilton House, 1 Temple Avenue, London, EC4Y 0HA.

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” (“FRS 102”) and 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity works with a nationwide network of directors of public health, who are employees of local government, and who are members of the charity. Local government also hosts regional networks of directors of public health which are closely affiliated with the charity. The charity has no constitution control over these local government groups and their income and expenditure is held and recorded separately to the charity by the relevant local council.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has 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 furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Income from government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably. Where income is received and the grantor has specified that the funds are used in a specified future time period the grant will be deferred until the appropriate time period. Where the grant funding relates to a specific piece of public benefit academic research, project activities, or the operation of educational workshops, the funding is recognised in line with the project delivery.

Grants which fund a specified level of service provision, or fund an entire service, or are similar in nature to a contract, are recognised in the statement of charitable activities as income from charitable activities in line with the service being delivered or cost for fully costed activities.

Grants which are either contributions towards the charities general activities or capital purchases are recognised in the statement of charitable activities as income from donations as these are similar in nature to gifts.

Memberships are recognised as they are receivable, to the extent that they are expected to be received. The membership year is aligned to the financial year and there is no income from subscriptions deferred to future periods except in the event of early receipt.

The provision of services to the members who are all directors of public health or other public health interest organisations is integral to the objects of the charity and the income from these sources is shown in the statement of financial activities as income from charitable activities.

Income received from public health training courses is recognised in line with the services provided. Public health training courses are performed as part of the way in which the charity meets its charitable objects and accordingly are shown in the statement of financial activities as income from charitable activities.

Where the charity receives funding on behalf of third parties, such as grant funding received as an agent, and the charity has no control over how those funds are directed, the charity does not recognise the income or expenditure of the third party funding as its own.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Expenditure on charitable activities includes the costs of the provision of membership and public health sector activities undertaken to further the purposes of the charity and their associated support costs.

Support costs are those functions that assist the work of the charity but do not directly relate to the cost of the provision of charitable activities. Support costs include rental costs, finance, administrative personnel, payroll and governance costs. Support and governance costs are allocated to the charitable activities by reference to salary proportions and none are allocated to fundraising as the overhead costs of raising funds is deemed immaterial.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Only assets costing £500 or more are capitalised.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT, office equipment and furniture

33% straight line

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts would be shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Taxation

The charitable company is exempt from corporation tax on its charitable activities. The tax charge shown during the prior year was incurred on interest earned before charitable status was 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 demonstrably committed to terminate the employment of an 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.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.12 Pension Costs

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

Until April 2019 the charity contributed to the NHS pension scheme in addition to personal pensions. Although the NHS pension scheme is a defined benefit scheme it is accounted for in the same manner as a defined contribution scheme due to its unfunded status. Further details on the NHS pension scheme are disclosed in note 8.

2 Donations and legacies

Restricted Unrestricted
Restricted
funds
funds
funds
2023
2022
2022
£
£
£
Core salaries grants
127,441
-
76,077
Donated services
-
36,000
-
127,441
36,000
76,077		 Total
2022
£
76,077
36,000
112,077

Core grant income

During the year £93,002 (2022: £31,001) was recognised in salary grants from the Local Government Association and £34,439 (2022: £45,076) from the UK Health Security Agency.

Donated services

Tameside Council did not claim the £36,000 backfill payment for 2021, and this was recognised as a donation in 2022.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Income from charitable activities

Sector support
Policy
and
development
development
2023
2023
£
£
Member subscriptions
736,400
-
Conference income and
course grants
10,577
-
DHSC (formerly PHE)
mentoring support fund-
see note 16
44,525
-
Local Government
Association grants - see
note 16
20,000
-
The Health Foundation
grants - see note 16
110,646
287
922,148
287
Analysis by fund
Unrestricted funds
654,977
-
Restricted funds
267,171
287
922,148
287		 Total Sector support
Policy
Total
2023
and
development
development
2022
2022
2022
£
£
£
£
736,400
564,100
-
564,100
10,577
-
-
-
44,525
39,090
-
39,090
20,000
85,000
-
85,000
110,933
82,849
22,625
105,474
922,435
771,039
22,625
793,664
654,977
579,100
-
579,100
267,458
191,939
22,625
214,564
922,435
771,039
22,625
793,664

4 Other income

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Rent of surplus space 5,323 4,000

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Description of charitable activities

Sector support & development

To facilitate a support network for Directors of Public Health and others to share ideas and good practice, support problem-solving and develop professional practice. Sector Support includes the UK Public Health Network and Increasing the Voice of Public Health restricted funds.

Policy development

To provide advice for improvements in policy and practice aimed towards sector professionals and policymakers. Policy development includes study into the social determinant of health.

6 Charitable activities

Sector
Policy
support &
development
development
2023
2023
£
£
Staff costs
410,268
200,196
Staff training &
recruitment
2,124
337
Consultants &
temporary staff
5,330
-
Meetings &
conferences
18,014
436
Travel and
subsistence
-
349
Member engagement
534
-
Other project costs
81,050
-
Covid-19 Enquiry
34,792
-
552,112
201,318
Share of support
costs (see note 7)
201,262
98,209
Share of governance
costs (see note 7)
4,282
2,089
757,656
301,616
Analysis by fund
Unrestricted funds
323,261
301,329
Restricted funds
434,395
287
757,656
301,616		 Total
Sector
Policy
Total
2023
support &
development
development
2022
2022
2022
£
£
£
£
610,464
442,331
166,656
608,987
2,461
1,461
-
1,461
5,330
13,200
-
13,200
18,450
4,708
238
4,946
349
-
510
510
534
33
-
33
81,050
21,965
-
21,965
34,792
-
-
-
753,430
483,698
167,404
651,102
299,471
144,122
54,301
198,423
6,371
5,953
2,243
8,196
1,059,272
633,773
223,948
857,721
624,590
328,708
201,323
530,031
434,682
305,065
22,625
327,690
1,059,272
633,773
223,948
857,721

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7
Support costs

Staff costs
Depreciation
Office accommodation
Insurance
IT & offices services and
supplies
General expenses
Bank charges & interest
Audit fees
Trustees meeting and
election costs
Analysed between
Charitable activities		 Support Governance
costs
costs
£
£
165,491
-
8
-
105,230
-
1,635
-
10,147
-
16,978
-
(18)
-
-
4,800
-
1,571
299,471
6,371
299,471
6,371		 2023
£
165,491
8
105,230
1,635
10,147
16,978
(18)
4,800
1,571
305,842
305,842		 Support Governance
2022
costs
costs
£
£
£
110,996
-
110,996
2,264
-
2,264
68,623
-
68,623
1,388
-
1,388
10,238
-
10,238
4,744
-
4,744
170
-
170
-
4,830
4,830
-
3,366
3,366
198,423
8,196
206,619
198,423
8,196
206,619

Support and governance costs are allocated on the basis of direct charitable salary proportions.

Governance costs includes payments to the auditors of £4,800 (2022- £4,800) inclusive of VAT for audit fees. The charity holds directors insurance as part of its general office insurance policy.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8 NHS Pension Scheme

PENSION COSTS

Some past and present employees are covered by the provisions of the two NHS Pension Schemes. Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions. Both are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health and Social Care in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period.

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date by a formal actuarial valuation, the FReM requires that “the period between formal valuations shall be four years, with approximate assessments in intervening years”. An outline of these follows:

a) Accounting valuation

A valuation of scheme liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes. The valuation of the scheme liability as at 31 March 2023, is based on valuation data as 31 March 2022, updated to 31 March 2023 with summary global member and accounting data. In undertaking this actuarial assessment, the methodology prescribed in IAS 19, relevant FReM interpretations, and the discount rate prescribed by HM Treasury have also been used.

The latest assessment of the liabilities of the scheme is contained in the report of the scheme actuary, which forms part of the annual NHS Pension Scheme Accounts. These accounts can be viewed on the NHS Pensions website and are published annually. Copies can also be obtained from The Stationery Office.

b) Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution rates payable by employees and employers.

The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2016. The results of this valuation set the employer contribution rate payable from April 2019 to 20.6% of pensionable pay.

The actuarial valuation as at 31 March 2020 is currently underway and will set the new employer contribution rate due to be implemented from April 2024.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

9 Employees

Number of employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
18
2023
£
637,118
64,803
74,034
775,955		 2022
Number
16
2022
£
596,085
57,663
66,235
719,983

No trustee received travel and conference expenses during the year (2022-one - £575).

Of the 18 people who worked for the charity during the year 15 worked on charitable activities (2022: 13) and three on administration (2022: 3).

The number of employees whose annual remuneration, excluding employer's pension contributions to pension schemes and employers' national insurance, before any salary sacrifice benefits was £60,000 or more were:

2023 2022
Number Number
£90,001-£100,000 p.a. 1 1

In addition to the above salary, employer contributions of £15,111 (2022: £15,971) were made to employer defined contribution pension schemes in respect of the highest paid employee. 10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11
Tangible fixed assets
Cost
At 1 April 2022
At 31 March 2023
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
12
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
13
Current asset investments
Bank fixed term deposit accounts		 IT, office equipment and
furniture
£
8,249
8,249
8,241
8
8,249
-
8
2023
2022
£
£
55,953
90,556
-
6,240
55,953
96,796
2023
2022
£
£
180,717
178,399

At 31st March 2023 the Charity held two bank accounts with notice periods longer than three months from their commencement.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Other taxation and social security
Grants deferred
16
Other creditors
Accruals		 2023
£
15,541
109,798
-
71,171
196,510		 2022
£
14,142
260,256
23,200
32,997
330,595

At the balance sheet date the charity had a commercial card facility with HSBC of £7,000.

15 Finance lease commitments

Future minimum lease payments due under finance leases:

2023 2022
£ £
Within one year 9,560 74,880

On the 17th June 2022, the Charity renegotiated the office rental agreement and entered into a five year lease to 31st May 2027. Rent was agreed was agreed at £114,720pa. The lease can be surrendered at one months notice. The above commitment represents one month of rent.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16 Grants deferred

Arising from grants
Deferred income is included in the financial statements as follows:
Deferred income brought forward
Recognised in the year

Deferred in the year		 2023
£
2022
£
109,798
260,256
109,798
260,256
2023
£
2022
£
260,256
369,215
(150,458)
(180,159)
-
71,200
109,798
260,256

In January 2022 the charity received £70,200 from DHSC (previously PHE) for work to be undertaken from 2022 in addition to £92,585 brought forward from 2021. As the charity has no entitlement to recognise the funding in advance of the work being performed £123,695 of this project income had been deferred into the 2022/3 financial year and £79,170 has been carried forwards to 23/24.

The Health Foundation had given funds for a communications project and £136,274 of grant funds was brought forward from 21/22 as the specified level of activities for the communications project had yet to be met in full due to Covid, £30,628 is still deferred at the current balance sheet date and will be used in 23/24.

The three commissioners groups are now being funded by a ring-fenced subscription levy, and no income is deferred within these accounts. Prior to the current year, the costs of the pre-existing groups were met by grants. The ring-fenced subscription levy income is recorded as restricted and detailed in note 18.

Government income

All of the charity's subscriptions, the PHE grants and Local Government Association grants are received from governmental bodies at either a local or national level. None of the grants are for providing statutory services. There were no outstanding obligations in respect of government income recognised during the year.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

17 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement Movement
in funds in funds
Balance at Incoming Balance at Incoming Balance at
1 April 2021 resources 1 April 2022 resources 31 March 2023
£ £ £ £ £
Reserve fund 300,000 - 300,000 - 300,000
300,000 - 300,000 - 300,000

Name of Designated Fund Purpose of Fund Reserve Fund To provide a reserve of approximately 6 months expenditure. There was no movement during 2022/23.

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at 1 Incoming Resources Balance at 31
April 2022 resources expended March 2023
£ £ £ £
PHE mentoring grant - 44,525 (44,525)
-
The Health Foundation -ACE - 287 (287)
-
The Health Foundation- Increasing the Voice for
Public Health - 110,646 (110,646)
-
UK Public Health Network 76,603 - (76,603)
-
English HIV & SH Commissioners' Group 11,697 37,333 (30,718)
18,312
Substance Misuse Project Commissioners' Group 15,639 37,333 (27,936)
25,036
Vaccine Engagement Programme - 93,002 (93,002)
-
Administrator Salaries - 34,439 (34,439)
-
Healthy Eating Commissioners' Group - 37,333 (16,526)
20,807
103,939 394,898 (434,682)
64,156

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

18 Restricted funds

(Continued)

Balance at 1 Incoming Resources Balance at 31
April 2021 resources expended March 2022
£ £ £ £
PHE mentoring grant - 39,090 (39,090)
-
The Health Foundation -ACE - 22,625 (22,625)
-
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
English HIV & SH Commissioners' Group 4,583 35,000 (27,886)
11,697
Substance Misuse Project Commissioners' Group 8,432 35,000 (27,793)
15,639
Vaccine Engagement Programme 31,001 (31,001)
-
Administrator Salaries 45,076 (45,076)
-
140,988 290,641 (327,690)
103,939

The restricted funds represent income funds expendable at the discretion of the trustees in furtherance of the charity's pursuits in accordance with the conditions imposed. The purpose of each fund is set below.

Purpose of Restricted Fund

PHE mentoring grant - To develop a training and mentorship model to support recently appointed DsPH.

The Health Foundation -ACE - Grant funding for a study relating to the consequences of adverse childhood experiences in England as part of wider study on the social determinants of health.

Events and workshops - To run various events and workshops.

The Health Foundation- IVFPH - To fund communications.

UK Public Health Network- The Health Foundation grant to operate the UK Public Health Network.

English HIV & SH Commissioners - towards the cost of the EHSHCG Group

Substance Misuse Project - towards the cost of the Substance Misuse Commissioners' Group

Vaccine Delivery - Local Government Association grant towards the of an ADPH Senior Advisor in the Vaccination Deployment Programme

Administrator Salaries- UK Health Security Agency funding for two administrator posts

Healthy Eating - - towards the cost of the Healthy Eating Commissioners' Group

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

19
Analysis of net assets between funds
General
Fund
Designated
Funds
Restricted
Funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are
represented by:
Current assets/(liabilities)
259,667
300,000
64,156
259,667
300,000
64,156
General Fund
Designated
Funds
Restricted
Funds
2022
2022
2022
£
£
£
Fund balances at 31 March 2022 are
represented by:
Tangible assets
8
-
-
Current assets/(liabilities)
221,636
300,000
103,929
221,644
300,000
103,929		 Total
2023
£
623,823
623,823
Total
2022
£
8
625,565
625,573

20 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation including employer's pension contributions and
national insurance 117,661 124,359

No trustee received a salary in the year, but the charity may pay backfill payments to the relevant local authority in recognition of the time spent by the Chair on the charity's affairs during the year. The amount of backfill paid in respect of the current year was £nil (2022: nil).

During the year the charity paid £8,238 (2022: £3,163) to the son of the Chief Executive for IT services.

21 Limited by guarantee

The charitable company operates as a company limited by guarantee. In the event that the charity closes the guarantee is limited to £1 per member.

THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
22
Cash generated from operations		 2023
£		 2022
£
53,762
(1,742)
2,264
(69,235)
(51,231)
(108,959)
(175,141)
(Deficit)/surpus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
Increase/(decrease) in creditors
(Decrease) in deferred income
Cash absorbed by operations
23
Analysis of changes in net funds
The charity had no debt during the year.		 (1,750)
(2,323)
8
40,843
16,373
(150,458)
(97,307)