**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 2024** ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Mr M Ashton|(Appointed 17 June 2024)| |---|---|---| ||Mr G Fell|| ||Dr S Husbands|| ||Ms D Tennant|| ||Ms J Weldon|(Appointed 17 June 2024)| ||Ms A Wiseman|| ||Prof J McManus|(Resigned 6 October 2023)| ||Dr R Suckling|(Resigned 15 December 2023)| ||Ms H Atkins|(Resigned 14 June 2024)| |**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| |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 - 30| ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ The Trustees have pleasure in presenting their Annual Report, together with audited Financial Statements for the year ended 31 March 2024. 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: - facilitating a support network for Directors of Public Health (DsPH) to share ideas and good practice and support problem-solving; - providing opportunities for Directors of Public Health to develop professional practice - collating and presenting the views of Directors of Public Health on public health policy to stakeholders; - advising on public health policy and legislation at a local, regional, national and international level. ## 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. - 1 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## The focus of our work Dealing with the associated costs of being a core participant in the Covid-19 Public Inquiry earlier this year resulted in significant financial challenges. It was however important for us to represent our members’ experience of the pandemic on this national stage and, thanks to generous one-off contributions from members, a temporary freeze on recruitment and improved efficiency, we are on now on course to rebuild our reserves. This year, we have also been finishing the work scheduled in the current business plan, whilst developing our new, ambitious three-year plan. The plan is focused on the needs of our members, who are at the centre of all we do, and takes a systematic approach to delivering our priorities. We will also be ensuring our business and governance systems are efficient and that we give value for money for our members and sponsors while maintaining our ethical stance. We hope that the work done to improve our internal systems and strengthen our relationships with members and partners alike will allow us to continue to innovate to provide effective support and advocacy, without ever compromising on quality. It is vital that as we move forward, we continue to listen to and learn from ADPH’s membership so that we constantly improve our practice to benefit local communities and, at the same time, effectively represent the voice of local public health at a national level to bring about positive change for the whole country. ## **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 This year, we focused on meeting our members' support needs through our flagship events and ongoing programmes, whilst developing them to meet the increasing demands of the DPH role. At our ADPH Annual Workshop we provided space for members to share knowledge on tackling drugs and alcohol abuse, and the challenges of health inequalities in children and young people. Alongside this we held additional workshops specifically developed for new in post DsPH and one for Associate Members, to share ideas, resources and challenges by focusing on key skills required to navigate and develop their roles. Our Annual Conference, attended by the Chief Medical Officers (CMO) of England, Scotland and Wales, was held in December providing an opportunity for members and CMOs to discuss working in partnership across services to improve public health outcomes. To help ensure all elements of our support offer to the membership fits the current demands of their roles we conducted a ‘member needs’ survey amongst DsPH. Taking in to account the requests made we have developed new elements for our programmes including Action Learning Sets, provided shadowing opportunities in other public health organisations and expanded the ADPH Mentoring Scheme, the latter seeing 29 new member matches during the year to offer support through facilitated peer sessions. In May we delivered a workshop for members to discuss the Public Health Grant (PHG) and how to lead difficult budget conversations. The event provided an opportunity for DsPH to share local experiences to support practice improvement. Matt Pearce (SLI Lead and DPH Herefordshire Council) and Lucy Hubber (ADPH Council Member and DPH Nottingham City Council) presented their regional approaches. The session was attended by 92 members and as a result a number of DsPH are now adapting and applying the Public Health Grant tool to support planning in their local authority. Our Membership support team continued to seek ways to improve the way we communicate with our members. The member induction programme was reviewed and improved, our weekly newsletter to members, BriePH, was refreshed and new monthly email bulletins specifically for members in Scotland and Wales were established to ensure they were kept informed of our activities and the engagement opportunities for them. Brainstorming sessions and interviews were also held with Alumni members, both current and potential, to inform them of a new engagement offer. - 2 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ A new secure online platform for members was established during the year, WeDPH, with the aim of enabling the sharing of confidential information and to increase the sense of connectedness among ADPH members. In this, its first year, two thirds of members engaged with the platform. By adding groups of members in phases, we have been able to manage its development, creating a range of groups in line with demand. As well as groups for our Board, Council and each of our Policy Advisory Groups, we now have active member groups to discuss a range of public health issues, including the implications of Section 114 notices and Islands’ approaches to public health. WeDPH has also enabled staff to communicate more efficiently with members, resulting in increased opportunities to represent member experiences in our external communications. Distribution of resources, event materials and important updates from external agencies has also improved through use of the platform. Our support of the ADPH Local Networks and Commissioner Groups (CGs) have continued to promote and embed practice improvement across their work programmes. DPH involvement has increased and Sector-led Improvement Leads for all Networks and Cgs have been elected by members to drive forward improvement work across their regions. An SLI Leads forum has been set up by the Association to support peer to peer learning and sharing of good practice. During the year seven national webinars were hosted for the CGs, all of which were well attended with members from all regions. Annual Reports by the English Substance Use (ESUCG) and English HIV and Sexual Health Groups (EHSHCG) were produced with the support of the Association, as were a PrEP insight report by the EHSHCG and Guidance on Commissioning of Tier 4 services by the ESUCG. Across the year 95% of Full members engaged with ADPH activity, and there were increases in numbers for both Associate Membership and our Alumni, made up of former Full ADPH members. Of the twenty new in post DsPH during 2023-24 fourteen had their first involvement with the Association as Associate members. At the Annual Conference the second ADPH Awards were presented, recognising and celebrating the work of DsPH and their teams across all regions. ## Collective Voice Collating and presenting the views of DsPH on public health policy is included in the aims of the Association, 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. Through implementing our new Public Affairs Strategy to amplify the collective voice of DsPH, we have met with key parliamentarians from across the political spectrum and communicated the DPH perspective at high profile meetings, such as the Smokefree Generation parliamentary roundtable. A suite of public affairs documents was produced for our members to utilise, including the ADPH Manifesto to take advantage of the key influencing window ahead of the next General Election when political parties are drafting their manifesto policies. As well as being a key resource for members to refer to and share when meeting partners and local politicians, it facilitated multiple meetings on a national level for the Association, with stakeholders, individuals and organisations. Additional documents included the Party Conference Season Summary 2023, a Guide to Parliamentary Re-Shuffle, and our regular Parliamentary and Consultation scans were completed throughout 2023-24. The Association continued to work collaboratively with a range of partners, including other charities and professional bodies, the NHS, local government, UK Health Security Agency, Office for Health Improvement and Disparities, the UK’s four CMOs and public health bodies to ensure the voice of local public health was represented in national conversations and decisions about key issues. As a result of this work around seven hundred media mentions were secured, with quotes in most national newspapers, television stations, commercial radio and trade press and magazines. Over 60 position statements were issued, as was a collection of ‘explainers’ to mark the 175[th] anniversary of the first Public Health Act. Our website, on which the Presential blog is published, Linked-In account and X (Twitter) feed have all seen a growth in followers. ## Public Health Policy As part of meeting the aim of advising on public health policy and legislation at a local, regional and national level the Association continue to engage with members and external stakeholders on a range of topics, including collaborating with The Faculty of Public Health, The Royal Society of Medicine, The Royal Society for Public Health, The Royal College of Paediatrics and Child Health, British Association for Child and Adolescent Public Health and the School and Public Health Nurses Association on the ‘Health of the next generation: Good food for children’ report. Following the publication of the ‘Stopping the start: Our new plan to create a smokefree generation’ and the notification of a consultation period around this, by the Department of Health and Social Care, a period of extensive discussions with members and stakeholders informed our response and the establishing of a new policy position on tobacco by the Association. - 3 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ Thirteen additional consultation requests were responded to during the year, providing the opportunity to feed member views in to inquiries and calls for evidence, including on updating alcohol labelling guidance for no and low alcohol alternatives. A summary of the Spring Budget was produced for members, highlighting announcements within it that were most relevant to their roles and responsibilities. In addition our suite of policy position statements was refreshed and circulated to members and stakeholders, including parliamentarians. Twenty meetings of the ADPH Policy Advisory groups, made up of members of the Association, were arranged in 2023-24, alongside six meetings of the ADPH Council, and nine calls for DsPH with the CMO of England were organised focusing on a range of topics including ultra processed foods and the dangers of the measles outbreak. ## Governance & Finance This year, we have successfully managed varying pressures, including an unexpected Presidential election and high financial costs resulting from our participation in the Covid-19 Public Inquiry. The ADPH Business Plan, 202124 was completed at the end of the year and saw a new three-year plan for 2024-27 developed and agreed by the Board of Trustees. Alongside this a comprehensive review of internal policies and protocols and review of our IT systems were undertaken to ensure improvements in efficiency and that our online security was fit for purpose. The Association continues to operate a hybrid and flexible working model for staff and as part of this conducts quarterly wellbeing surveys, the results of which are discussed at both Board and team meetings. Staff development is supported through its structures and the running of externally provided training courses in Project and Line Management. During the year the ADPH President, (Jim McManus, DPH Hertfordshire) resigned from his role as a DPH and so was required to stand down from the Board of Trustees, membership of which is dependent on candidates being a Full member of the Association. As the resignation occurred more than six months before the next AGM, and as required by the ADPH Governance Framework, it was necessary to hold an election for a new President. Greg Fell, (DPH Sheffield) was duly elected, and as he had been holding the position of Vice President, a separate election was required for that role. Alice Wiseman, (DPH Gateshead) was then elected Vice President. All Full members of the Association are eligible to vote in Board elections, which are run by an external, independent provider. ## 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 Support teams. Following the ratification of membership subscription levels at the AGM income from this source contributed £692,800, whilst the second year of funding for the administration of the three Commissioner Groups added an additional £112,500. The Annual Conference was held as an in-person event and raised £8,400 from sponsorship and attendee ticket charges against expenses of £13,500 Two externally funded ring-fenced projects were run during the year, ‘Supporting DsPH’, with a grant previously received from Public Health England (PHE) and the ‘Increasing the Voice of Public Health’ programme, funded by The Health Foundation, which completed during the year. Their budgets included contributions towards ADPH staff salaries and also towards some office costs, including IT provision. During the year the total received from these toward the two was £127,400. The Staff College continued to sub-let a desk in the ADPH office providing £9,550 towards its cost. Additional amounts were allocated towards ICT and additional office/staff overheads resulting in £267,000 in contributions toward core costs from ‘ring fenced’ sources. Membership contributions towards the charges for legal advice prior to and during the Covid-19 Public Inquiry totaled £89,000. ## Expenditure The expenditure for 2023-24 was dominated by the legal costs incurred by the Association being a core participant in the Public Inquiry. Although charges were factored in to the budget for the year this forecast proved to be considerably under the total amount invoiced, £135,000 and it was only due to the support of the membership that a significant amount did not have to be withdrawn from the Association’s reserves to cover the costs, a situation which would have had consequences for its future operations. - 4 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ The majority of the organisation’s ‘core spend’ continues to be on staff costs and office rent. To help address the legal fees staff leaving the team in the latter part of the year were not fully replaced which reduced the anticipated spend on salaries, albeit increasing the workload for those members who remained, and further cut backs were sought wherever possible. The rental agreement for the office still has 3 years of its five-year lease to run and it is not possible to obtain a reduction on the room currently being used, but a review of ‘hybrid working’ was initiated during the year and all options concerning staff wellbeing and value for money will be considered. The backfill payments for the President and Vice President were once again not taken by the employing local authorities, but the election processes for both positions did represent an increase on the budget line. The AGM, ADPH Annual Workshop and the suite of masterclasses all continued to be held online during the year providing for lower than anticipated costs for the Membership and Policy teams. The effects of inflation did impact many of the services the Association necessarily purchase, with room hire in particular seeing significant increases, but potential significant rent increases for the office were protected by the longer term lease agreement. ## Reserves The Association continues to hold £300,000 in designated reserves to match the charity's reserves target, but as the turnover increase year on year and with the threat of events like the legal fees, it is recognised by the senior team and Board that there is a need for these to be increased. Given the resources available this will, by necessity, be an ongoing process across a number of years. At the balance sheet date the total reserves stood at £583,813, of which £88,069 is restricted and £300,000 is designated as above. Of the remaining £195,744 unrestricted funds, none are invested in fixed assets resulting is free reserves of £195,744. ## **Forecast 2023/24** ## Income The 2024 AGM will be asked to ratify the second year of the three-year Subscription Plan, 2023-2026 approved at this year’s meeting, which would increase subscriptions by an average of £750 per Local Authority. If agreed this will see subscription income increase to £721,000, with the Commissioner Group funding level at this year’s figure. The Staff College agreement which sees them contributing towards office costs has been agreed for another year, and increased efforts will be made to secure additional funding for the Annual Conference. The Health Foundation grant funded project ‘Increasing the Voice of Public Health’ will be completed in 2024-25, but additional funding from them for a new four-year body of work, ‘Building public health system leadership capacity’, has been agreed to begin in 2024-25, with £120,000 to be received in the first year and a further £280,000 spread across the next 3 years. In addition agreement has been reached to contribute towards the ‘Health Hub: Systems approaches to commercial determinants of health & equity’ programme being led by Bath University funded by UK Research and Innovation, a four-year project beginning in 2024-25 which is expected to bring in £75,000 per year for its duration. Whilst these figures are encouraging additional external grant funding opportunities will be sought by the full team throughout the year. ## Expenditure The possibility that the Association will be called to give evidence in a further module of the Covid-19 Public Inquiry is thought to be likely and if so it will inevitably impact on the expenditure figures for the year. Whist it is extremely unlikely that legal costs will approach the levels seen in 2023-24 to prepare for such an eventuality all possible means of reducing costs elsewhere will be under review across the next 12 months, and beyond. Initial, lower cost, venues for the Annual Conference and team meetings are already being considered and a review of the current ‘hybrid’ working model will be reviewed to see if it offers value for money. Whilst a freeze on recruitment was put in place during the year it did come at the costs of greater pressures on the remaining team and therefore, when conditions allow, this will be eased at the Administrator / Coordinator level. This increase in the most significant core cost for the Association is however expected to be offset to some degree by an agreement to reduced hours for some senior staff. The continuing effects of inflation will be difficult for the organisation to avoid, but as new income sources will be sought through the year so too will cost reductions at all levels. - 5 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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. During 2023-24 Matt Ashton (Honorary Secretary, Membership) and Julia Weldon (Honorary Secretary, Governance) joined the Board, and Greg Fell (President), Alice Wiseman (Vice President) and Ruth Tennant (Treasurer) took new roles/ Jim MacManus resigned from the Board in October 2023, Rupert Suckling resigned in December 2024, and Helen Atkins resigned in June 2024. ## 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. - 6 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ 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 Partner 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 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 Office for Health Improvement and Disparities, The Royal Society of Medicine, The Royal Society for Public Health, The Royal College of Paediatrics and Child Health, British Association for Child and Adolescent Public Health and the School and Public Health Nurses Association. ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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. - 7 - THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Tho Charftles Protectlon and Soclal Invgstmwrt Act 2016 Thg Charity r8ceives Its Income Irorn grants and local aulhority member subscripknons. and does not fundraise from the 98n&r￿ publk. Th& charity neither employs lundraisèrs nor èngagas axlamal proloss￿nal ftsndraisers and has r8¢elve**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
-
89,000
Charitable activities
**3**
701,200
312,288
Investments - bank interest
2,806
-
Other income
**4**
9,550
-
**Total income**
713,556
401,288
**Expenditure on:**
Charitable activities
Sector support & development
**6**
351,436
377,375
Policy development
**6**
426,043
-
**Total charitable expenditure**
777,479
377,375
**Net (expenditure)/income for the year/**
**Net movement in funds**
(63,923)
23,913
Fund balances at 1 April 2023
559,667
64,156
**Fund balances at 31 March 2024**
495,744
88,069|**Total**
**2024**
**£**
89,000
1,013,488
2,806
9,550
1,114,844
728,811
426,043
1,154,854
(40,010)
623,823
583,813|Total
2023
**£**
127,441
922,435
2,323
5,323
1,057,522
757,656
301,616
1,059,272
(1,750)
625,573
623,823| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. 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. - 12 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Prior financial year** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
-
127,441
Income from charitable activities
**3**
654,977
267,458
Investments - bank interest
2,323
-
Other income
**4**
5,323
-
**Total income**
662,623
394,899
**Expenditure on:**
Charitable activities
Sector support & development
**6**
323,261
434,395
Policy development
**6**
301,329
287
**Total charitable expenditure**
624,590
434,682
**Net (expenditure)/income for the year/**
**Net movement in funds**
38,033
(39,783)
Fund balances at 1 April 2022
521,634
103,939
**Fund balances at 31 March 2023**
559,667
64,156|**Total**
**2023**
**£**
127,441
922,435
2,323
5,323
1,057,522
757,656
301,616
1,059,272
(1,750)
625,573
623,823| |---|---| The statement of financial activities includes all gains and losses recognised in the year. 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. - 13 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2024**_ |**Current assets**
Debtors
Investments
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
Net current assets
**Income funds**
Restricted funds
Unrestricted funds
Designated funds
General unrestricted funds
**Notes**
**13**
**14**
**15**
**20**
**19**
|**2024**
£
16,101
183,518
533,733
733,352
(149,539)
300,000
195,744
£
583,813
88,069
495,744
583,813
**2023**
£
55,953
180,717
583,663
820,333
(196,510)
300,000
259,667|£
623,823
64,156
559,667
623,823| |---|---|---| The financial statements were approved by the Trustees on ...8/4/25..................... . **Trustee ...... v.\** ## **Company Registration No. 08448934** -14 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ |**Notes**
**Cash flows from operating activities**
Cash absorbed by operations
**24**
**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**|**2024**
**£**
(2,801)
2,806|**£**
(49,935)
5
-
(49,930)
583,663
533,733|**2023**
**£**
(2,318)
2,323|**£**
(97,307)
5
-
(97,302)
680,965
583,663| |---|---|---|---|---| - 15 - **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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 constitutional 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. Designated funds are a portion of the unrestricted funds of the charity that has been set aside for a particular purpose by the trustees. Restricted funds are subject to specific conditions by donors or grantors 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. - 16 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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 - 17 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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. - 18 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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 9. ## **2 Donations and legacies** ||**Restricted**|Restricted| |---|---|---| ||**funds**|funds| ||**2024**|2023| ||**£**|£| |Donations and gifts|89,000|-| |Core salaries grants|-|127,441| ||89,000|127,441| ## **Core grant income** During the year £89,000 was received towards the cost of the Covid-19 Enquiry. ## **Donated services** No backfill payment has been claimed in the current and prior year. - 19 - **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **3 Income from charitable activities** |**Sector**
**support and**
**development**
**Sector**
**support and**
**development**
**Policy**
**development**
**2024**
**2023**
**2023**
**£**
**£**
**£**
Member subscriptions
805,300
736,400
-
Conference income and course grants
8,400
10,577
-
DHSC (formerly PHE) mentoring support fund-
see note 19
49,299
44,525
-
Local Government Association grants
-
20,000
-
The Health Foundation grants - see note 19
150,489
110,646
287
1,013,488
922,148
287
Analysis by fund
Unrestricted funds
701,200
654,977
-
Restricted funds
312,288
267,171
287
1,013,488
922,148
287|**Total**
**2023**
**£**
736,400
10,577
44,525
20,000
110,933| |---|---| ||922,435| ||654,977
267,458| ||922,435| ## **4 Other income** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2024**|2023| ||**£**|£| |Rent of surplus space|9,550|5,323| ## **5 Description of charitable activities** ## Sector support 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 Increasing the Voice of Public Health restricted funds and the three Commissioners' Groups. ## 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. - 20 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **6 Charitable activities** |**Sector**
**support &**
**development**
**Policy**
**development**
**2024**
**2024**
**£**
**£**
Staff costs
380,051
290,636
Staff training &
recruitment
1,076
-
Consultants &
temporary staff
-
-
Meetings &
conferences
13,457
89
Travel and
subsistence
-
464
Member engagement
366
-
Other project costs
27,729
-
Covid-19 Enquiry
129,788
-
552,467
291,189
Share of support
costs (see note 7)
170,442
130,341
Share of governance
costs (see note 7)
5,902
4,513
728,811
426,043
**Analysis by fund**
Unrestricted funds
351,436
426,043
Restricted funds
377,375
-
728,811
426,043|**Total**
**2024**
**Sector**
**support &**
**development**
**Policy**
**development**
**2023**
**2023**
**£**
**£**
**£**
670,687
410,268
200,196
1,076
2,124
337
-
5,330
-
13,546
18,014
436
464
-
349
366
534
-
27,729
81,050
-
129,788
34,792
-
843,656
552,112
201,318
300,783
201,262
98,209
10,415
4,282
2,089
1,154,854
757,656
301,616
777,479
323,261
301,329
377,375
434,395
287
1,154,854
757,656
301,616|**Total**
**2023**
**£**
610,464
2,461
5,330
18,450
349
534
81,050
34,792| |---|---|---| |||753,430
299,471
6,371| |||1,059,272| |||624,590
434,682| |||1,059,272| - 21 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ |**7**
**Support costs allocated to activities**
**2024**
**£**
Staff costs
171,209
Depreciation
-
Office acomodation
102,538
Insurance
1,915
Office supplies
12,986
General expenses
12,001
Bank charges
134
Governance costs
10,415
311,198
**Analysed between:**
Sector support
176,344
Policy development
134,854
311,198
**2024**
**Governance costs comprise:**
**£**
Audit fees
5,400
Boardroom hire and meeting costs
5,015
10,415
Support and governance costs are allocated on the basis of direct charitable salary proportions.
**8**
**Net movement in funds**
**2024**
**£**
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
5,400
Depreciation of owned tangible fixed assets
-|**2023**
**£**
165,491
8
105,230
1,635
10,147
16,978
(18)
6,371
305,842
205,544
100,298
305,842
**2023**
**£**
4,800
1,571
6,371
**2023**
**£**
4,800
8| |---|---| - 22 - **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **9 NHS Pension Scheme** ## **PENSION COSTS** Some past and present employees are covered by the provisions of the 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 the 1995/2008 and 2015 schemes are accounted for, and the scheme liability valued, as a single combined scheme. 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 2024, is based on valuation data as 31 March 2023, updated to 31 March 2024 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 2020. The results of this valuation set the employer contribution rate payable from April 2024. The Department of Health and Social Care has recently laid Scheme Regulations confirming the employer contribution rate will increase to 23.7% of pensionable pay from 1 April 2024 (previously 20.6%). The core cost cap cost of the scheme was calculated to be outside of the 3% cost cap corridor as at 31 March 2020. However, when the wider economic situation was taken into account through the economic cost cap cost of the scheme, the cost cap corridor was not similarly breached. As a result, there was no impact on the member benefit structure or contribution rates. - 23 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **10 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|**2024**
**Number**
19
**2024**
**£**
693,851
66,064
81,981
841,896|**2023**
**Number**
18| |---|---|---| |||**2023**
**£**
637,118
64,803
74,034| |||775,955| No trustee received travel and conference expenses during the year (2023-none). Of the 19 people who worked for the charity during the year 15 worked on charitable activities (2023:15) and four on administration (2023: 3). |£60,001-£70,000 p.a.|1|-| |---|---|---| |£90,001-£100,000 p.a.|-|1| In addition to the above salary, employer contributions of £10,467 (2023: £15,111) were made to employer defined contribution pension schemes in respect of the highest paid employee. ## **11 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. ## **12 Tangible fixed assets** |**Tangible fixed assets**|| |---|---| ||**IT, office equipment and**| ||**furniture**| ||**£**| |**Cost**|| |At 1 April 2023|8,249| |At 31 March 2024|8,249| |**Depreciation and impairment**|| |At 1 April 2023|8,249| |At 31 March 2024|8,249| |**Carrying amount**|| - 24 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **13 Debtors** |**13**
**Debtors**||| |---|---|---| |**Amounts falling due within one year:**
Other debtors
**14**
**Current asset investments**
Bank fixed term deposit accounts|**2024**
**£**
16,101
**2024**
**£**
183,518|**2023**
**£**
55,953| |||**2023**
**£**
180,717| At 31st March 2024 the Charity held two bank accounts with notice periods longer than three months from their commencement. ## **15 Creditors: amounts falling due within one year** |**Notes**
Other taxation and social security
Grants deferred
**18**
Accruals|**2024**
**£**
17,167
82,372
50,000
149,539|**2023**
**£**
15,541
109,798
71,171| |---|---|---| |||196,510| At the balance sheet date the charity had a commercial card facility with HSBC of £7,000. ## **16 Finance lease obligations** Future minimum lease payments due under finance leases: ||**2024**|**2023**| |---|---|---| ||**£**|**£**| |Within one year|9,700|9,560| On the 17th June 2022, the Charity renegotiated the office rental agreement and entered into a five year lease to 31st May 2027. The lease can be surrendered at one months notice. The above commitment represents one month of rent. ## **17 Retirement benefit schemes** |**Retirement benefit schemes**||| |---|---|---| ||**2024**|**2023**| |**Defined contribution schemes**|**£**|**£**| |Charge to profit or loss in respect of defined contribution schemes|81,981|74,034| The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. - 25 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **18 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|**2024**
**2023**
**£**
**£**
82,372
109,798
82,372
109,798
**2024**
**2023**
**£**
**£**
109,798
260,256
(79,926)
(150,458)
52,500
-
82,372
109,798| |---|---| In 2024 the charity received £52,500 from DHSC for work to be undertaken from 2024/5 in addition to £64,872 brought forward from 2023. As the charity has no entitlement to recognise the funding in advance of the work being performed £79,170 of this project income had been deferred into the 2024/5 financial year. The Health Foundation had given funds for a communications project and £30,628 of grant funds was brought forward from 22/23 as the specified level of activities for the communications project had yet to be met in full due to Covid. The project finished during the year under review. 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 20. During the 2024 year £52,500 was received from the Department of Health & Social Care towards the ongoing work of new in post mentoring support. ## Government grants The UK Health Security Agency grant, the Department of Health & Social Care grant 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. The total government grants received during the year was £52,500 (2023: £223,517). There were no outstanding obligations in respect of government grants recognised during the year. Details of the projects and grants recognised are disclosed in note 19. Subscription to the charity and the three commissioners' groups are not considered to be grants. - 26 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **19 Designated funds** The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include 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 2022**|**resources**|**1 April 2023**|**resources**|**31 March 2024**| |||**£**|**£**|**£**|**£**|**£**| |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 2023/24 and there is no expected date for expenditure of the fund. ## **20 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. |||**Movement**|**in funds**|| |---|---|---|---|---| ||**Balance at 1**|**Incoming**|**Resources**|**Balance at 31**| ||**April 2023**|**resources**|**expended**|**March 2024**| ||**£**|**£**|**£**|**£**| |PHE mentoring grant|-|49,299|(49,299)|-| |The Health Foundation- Increasing the Voice for||||| |Public Health|-|30,628|(30,628)|-| |Covid-19 Enquiry|-|89,000|(89,000)|-| |English HIV & SH Commissioners' Group|18,312|37,500|(35,987)|19,825| |Substance Misuse Project Commissioners' Group|25,036|37,500|(31,230)|31,306| |Healthy Eating Commissioners' Group|20,807|37,500|(31,230)|27,077| |The Health Foundation - BPHSLC|-|119,861|(110,000)|9,861| ||64,156|401,288|(377,374)|88,069| - 27 - **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **20 Restricted funds** **(Continued)** ||**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|64,155| 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. 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 Health Foundation - BPHSLC- collaborations with national organisations who would not normally think of themselves as working within ‘Public Health’ - 28 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **21 Analysis of net assets between funds** |**General**
**Fund**
**Designated**
**Funds**
**Restricted**
**Funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
Fund balances at 31 March 2024 are
represented by:
Current assets/(liabilities)
195,744
300,000
88,069
195,744
300,000
88,069
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|**Total**
**2024**
**£**
583,813| |---|---| ||583,813| ||Total
2023
£
623,823| ||623,823| ## **22 Related party transactions** ## **Remuneration of key management personnel** The remuneration of key management personnel was as follows: ||**2024**|**2023**| |---|---|---| ||**£**|**£**| |Aggregate compensation including employer's pension contributions and||| |national insurance|81,043|117,661| 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 (2023: nil). During the year the charity paid £850 (2023: £8,238) to the son of the Chief Executive for IT services. ## **23 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. - 29 - ## **THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ |**24**
**Cash generated from operations**
Deficit 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 in debtors
(Decrease)/increase in creditors
(Decrease) in deferred income
**Cash absorbed by operations**|**2024**
**2023**
**£**
**£**
(40,010)
(1,750)
(2,806)
(2,323)
-
8
39,852
40,843
(19,545)
16,373
(27,426)
(150,458)
(49,935)
(97,307)| |---|---| ## **25 Analysis of changes in net funds** The charity had no material debt during the year. - 30 -