Charlty regi•tratlon nLsmlJ•r 1164S13 IEngl•nd and W•les) Company r•glstratlon numb•r 08448934 THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) CONTENTS Page Trust8es' report Ind8pendent audrtols roF<Wt 8-10 Statèrnent offinancl athibes 11- 12 Balano sheet 13 Statemenl of cash fJNs 14 Note8 lo the fin9la1 $tateThw 15-29
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) LEGALAND ADMINISTRATIVE INFORMATION Twstees Mr M Asmon Mr G Fell Ms D Tennant Ms Awiseman MrAthar Ms Hubber Dr S Husbands s J Weldon Ms H Alkins (Appointed 17 June 20241 IApw)inted 1 October 20251 (Appos'nteij 16 May 20251 (Resigned 16 May 20251 (Resigned 1 October 20251 (Resigned 14 J(*ne 20241 Charlty number 1164513 Company numbor 08448934 Regl$tered offi Hamikon Hou 1 TemKAeAvenue London EC4Y OHA Auditor B8gbi8S 9 Bonhill Streel London EC2A4DJ Bankers- maln HSBC Bank PIC 165 Fl8et Street London EC4A 20Y Chlef Ex•cutlve N Ck)se
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees have Pleasu in presenting their Annual RepL¥t. together with audiied Finanrial Stat8m8nts for the year enijed 31 March 2025. Tho accounts have boen prgpared in a(xordancè wih tho unts"ng pr1&S set out in note 1 to the accounts and comply wth the charitys memorandum and arbdbs of assorjafy'on. the Companies Act 2006 and "Accounting and ReFrf)rting by Charities.. Ststement ol Recommended PracliTr app1Kae to charits.es preparng their accounts in a¢¢ordance with the Financial Reporting Stsndard applicable in thè UK and R8public of Ireland IFRS 1021" las arnended for a¢countirKJ periods o)mmencing from 1 January 20191. lic benefit statom The trnstees confimi that Ihoy have referyed to the Charity CornmissH)n s guidan on publi¢ benefft when re¥WIng the charity's aims and objective5 and in plannin9 luture activilies. Alm Ives Pu ose and Ams Th8 Association of Metrop)lrtan offr$ w85 fnd in 1856 th 30 rnembers, for th• purpose of rnutu assistance and thg advan¢errnt of saniiary $ryen. Sir John Simon, ihe first Chi8f Medical OffIr was 81so Ihe Association's fitsi President. In 1869 the organisation thanged to beeome the Associat)n of offirS of Health. Over th8 next century the Assoaation cc4)tinu8(J to devek)p and change, and in 1989 thèAssociation of Directors of Public Health IADPHI was establtted. In 2013 the Ass(Kiation registered as 8 Private Company Limited by Guarantee (Reg no. 84489341 and in 2015 tC8rne a Registered Charity (No. 11645131. Our chartys airns and wrposos as sot cwjt in the objects contsined in Ihe o)mpany's m8morandum ol a5sock?tion 8r8'. To protect and improve publ health for the b8refrt. in particular but not exdu5ively by 1 or any of the folbwing.. fatslitating a 5UPPOrt nelwork lor Drrectors of Pub¢ Health ID5PHI to Sha Ideas and good practice and support prtsblem-solwng., providing opFx)rtunilies for Directors of Put1¢ Heatth to ¢Jevelop professional practic collating and presentsng the views of Director5 of Public H8alth on wblic health poliry to stakeholdets- advising on public health pdicy and I991atIot at a local. regH)nal. national and intemational level. urin rw0 d INers on our aims The tsverarching govemance dwmenl for Nganiskn"on is tts Artic of ASSl>n. These ¢8nnot be changed exr£pt by written consent frorn both the Charity ComMissn and Companies House. We would not gxpecl to alleT the kndes, whith indudè the Aswations aims. as this would mean a 5ignifi¢ant change in direction and purpose. If a ange is recomtn8nde(J by Ihe Board Ihen a resolution would b8 Put to the AGM and If approved. approval from the Charity C&mrnission and Cornpanies House would be soughL To give darity and prowde a robust governan system we require a set of Regulations. These R8gulalK)ns contain rule$ on such matters as membership and the financial operats.ons of the organisalion. These regulations can only be tharoed through a vot• 8t the AGM lor an extraordinary general meeting). A¥ a merrlbership organisation we also need to provNYe assurance Ihal the day-l*aY management of the Association is carried out in an appropriate way through our Pl¢leS and Procedures. These are approved. ewed and arnendèd by tho Board. In addilx)n. there a Terrns of Reference lor all 5tsnding committee5 which ar• devekjped. reviewed 8nd amended by Ihe rdevanl (xjrnmittee Mth final approval by th8 Board. The Association ewS its aims, objectives and activitres througholrt the year. fomial ousrterty reports against Ihe Business Plan and Key Perf0Mian Indicators delNered duiing Trustee rneetings alongshye Finanryal, HR and Membership En9agern8nt updatss.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 usof This year ha5 been the first of ambthous 2024-27 threear plan Business Han. The plan is focused on the nèeds of our mambers and takos a systemati¢ approa¢h to delivering our priorities. Wè hope that the work wo have carried out lo improve our intemal sysl•tns and strengthèn wr latiOnshIpS With memtrers and partnèr5 alike will allow us to )ntinue to innovate to provide effeCte support and advocacy. 11 is wtal that as we nK)ve forward (x)ntinu6 to listen to and 18am frorn ADPH's memtrship so that we cOnstanY improve our pFaCti to nefft I£31 wmmunities and, al the same time. effectively represent the vdce of local public health at a national Ve1 to )ng atr¥)ut positwe for the whole o)untry. How w8 hieve l of our charitsbb actiMti85 locJJs on thè protection and improvernent of public heatth for the public bfrnèfit and are urnlertakèn to fvrth8r our charitable purFX)5es. Ovr rnaifj a5 of activity are des[bed below.. Throughout the year Ihe AsSlat)n hdd a swi8s evtS fw&ng on Il Ih8mes id8ntiSed in our OSPH Ne&Ys Analysi5, lo offér comwehensNe supwt and development ft)r all DIrec[S of pu1¢ Health and their taarns, achieved several key initia*'ves. In May our nl Workshop for DSPH, held 'Face to Face. for the first time Covid-19. provided an opportunity lo share knovAedge in public health practice an(J approaches to addressing inequalities In putAic mental health. In addition. we conducted 0r Asso(iale Workshop. ftKusing on leadership in complex systems, the DPH rde. and career progression within public health. OurAnnual Confe, whlch saw a record atter¥jan of 149 memb9. fèatur8d a Q&A with the Chief Kle(Iic81 Officers (CMOS) of EnglaTKJ and Scouand and the Deputy CMO of wa5. together ¥th 3 divers& fdng& of SPe8kers discussing tOPKS such as the gap in healthy life expectanty. strategies for lackling k)cal inequalitie5, and community developmenL For the first time thè confereno was aL%o able to accommodate a contritxjtor who gave their present8b.on rernotely. The third set ofADPH Awards were presenled al ttte Conference. COgnIn9 and r8lebrating the work of DSPH and their teams acros5 all regions. lft addition we la¢ilitaled discussN)Trbased calls ft>r DSPH on topics including Putrlic Heafth Budg8t Man8g8ment and workfor strategies. A media training course was cLducted. attended by 119 members. and we host8d a two-part Resilience Masterdass wilh an extemal tsulitator. fw&ng on Indid81 and team rasilien techniques and promoting self-reflection. Dulng the year we also eypan(fÈd MentorNig Scherre. alkjvring DSPH to both mentor and be mentored concurrently. This yeÉr, w8 hokl our fit¥t rnentoring training day 5inc8 Cowd-19 and redeveloped the annual plan for facilitated practice dinics, resulting in 20 new mentoring matthes and laun¢heiJ a pibl Action Leaming Set for DSPH. Our firsl 'Peer Group. was fom)ed. 'Peer Group 24. which foste# tonnections between DSPH beyond th8ir immediate regions and existing netsvorks. all rnembers shanng a simi&r lev81 of experien. Over the course of the year, Ihe group developed strong latiOnshIpS an£J expressed enthusiasm ft)r maintaining the network, leading us to set up a series of unfacilitated drop-in calls lor this year. Peer Group '24 also provided feedback on our new resource. 'First 100 Days as DPH,, which will be Sha with Peer Group '25 and Included in new DPH inductions. The 'Peer Groups, inil¢ative h85 been 8stsbli5h¢d as a pemanent addition to our SUPPOrt offerings.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT} (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In 2024-25 our (xjnslituency n8tworks an¢J cTrnrniSseWS. Groups ICGSI have COntind lo promote and embed practice improvement across their work programmes. Each CornmissK)ner Grwp hosted U)e naiK)nal webinars that facilitated mernber collaborats'on an¢J discu5sion5 on key issues. receivtng p0511ive feedb8ck, which has been reflected in a continuing increase in membership. The Executive Committee5 of the groups are collaborating with th8 ADPH 8oard. Counol. and Policy Advwry Groups to alMJn prw)rilie$ and tnessaging that 5UPPOrt Ihair influencing work. The Asso¢iation's Regional Nehvork C(M)rdinator5 )n'nue to meet monthly. featuring hvo face. tface rneetings during the year. The Practice Improvernent Programme Board Terms of Reference were updated. expanding membership to include representate$ from all four nations and an annual report published. summariang the key work that has occurred over the pasl year both regionally and nalionalty to enhance puNtc health practic&. In addition 'What Go(Ml Looks Like. papers were updated for 'Car¢Jiovascular Disease Prevents'on,, 'Sexual and Reproductive Health,, and 'H6alth Protection Systerns, and pvNi5hed. abng5hJe a rew report on What Good Public Haalth Spending Looks Like." Across the year 89% of Full Members eraged wlh Af)PH aclivity. and there were increase5 in numbers for both Associate Membership and our Ajumni. made up of fomer Full ADPH members. Of the twenty four new in post DSPH during 2024-25 overtwo thirds had Ih8ir first invdvernent IheAssotsatyon asAssociate members. dlective Voica Collating and presenting the views of DSPH on public health is indudod in the aims of *he Association. The purp058 of our collective voice work is to 8nsure that Ihe Vol of DirÈclors of Public Hèalth IDPHI is understood and effectively communicated. ènd as a 5utt of our pro9ramme we have b08n able to improve th8 way we coIL8borat8 and engage wth kay public health voices trom all sectors. We h8ve built relatnShIpS with parJkimeniariaFt5 followir the 2024 General Elecuon. induding new Ministers. to enhanc8 understanding of th6 rojes and o)nthbulions of DSPH and ¥1 public h8aJth teatns. A(Iditionally. we conducted an organizab.onal Stskehder rnapping pmject aimed at supports.ng more strategic and 5ySternabc engagement with various stakehderS. Our work includ8d collatx)ration wth a wde aryay of partners. induding pu1¢ health tharities, professional bodies, the NHS, Local Govemment Ass(raOn. the UK Health serty Agency IUKHSAI, the Office for Health Improvement and Disparities IOHIDI. the UTrfs Chief Medical OffirS {CMOsl. and other public health bodies. We have ensured that tho perspe¢lNes and needs of l(Kal public health arè represented in national Iscussions surrwnding ttTe publ health system. induding topics rela to Integrated Care Systems. the public hoalth workfo, and the specrk ofthe DPH. During the ar we fmjsed rnuch of our efforts on influenang key partners. induding parfiamentarfans. to advocate for an increase in the public health 9ranl allocabon fv DSPH hl England. alongside equivalent fundin9 nveslrnents in Scod8nd. Wales. and Northern Ifeland. Establishing relatK)nships wtth both the Treasury and the Department of Health and Social Cafy, we prO¥ed local &vid8nce and case studies lo illustrate the d9trimenlal impael of public health funding otsls across the UK. The impact of the work by the Associatitsn. its rnembers and stakeholders has been signifitant with Ihe Govemrnent announcin9 a 5.4% intrease in the public health grant for 2025-26, marking the first incr9ase in ten year5. This announcement was wdely welcomed by public health leaders, reflecting the ne8(J for enhan support in this cnbcal area. H881th Poli As part of rneebng the aim of 8(fvising on public health policy and legislalth at a local. regional and national level the Association continue to engage with members and extemal stakehokjers on a rang6 of topics, indudin9 collaborating with The Facutty of Public H8allh. The Roy81 SorAety for Publk Heatth. The He81th Foundation and the UK Innovation and Research afflongst others. Nine Gg11s for Directors of Public Health were organLsed during the year wth th8 English Chief Medical Offic8r focusing on critical topits such as gambling. al(xJhol harm5. phy5iral acbwty. and the new Gov8rnm8nt's Health Missions. Additionally, wè held 11 Policy Advisory Group meebngs arxl six meetings of our ADPH Council, fosiering ClabOration and d1scussn among members.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORD {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In tarms ol represèntstK)n, we suprA)rted ADPH representatives attendiryj 33 Oicy 8vents, covering topics su¢h as the NHS 10-Year Health Plan. chikl poverty. tobacco control. and disposable vapes. and the Association also cwrdinated input frorn nine Local Authorities into NatKsnal Child Povety Strategy. We also partirApated in g Department of Heath and Sooal Care consultation airned at identifying opwrtunitie5 to standardize tobacco packaging. enFAJring rt includes h8alth wamirgs and inf0mtiOn on qui¢ttng. Govemance & Finan Ouring the year several signifant developments have taken place in our organizabon. Two new Board mernbers were eknied by th9 membership. further sliengthening our org8nlsaJonal leadership and oversight of the perforrnanc8 and administration of the charity. As a part ol our commilment to ensure the sY)vemance of Jhe organisab'on ffects its we initiated a ofour Govemance Fratnework and cOMpted tha first stage ofa review ofour HR systems to ensur8 Complian with ¢urrent legal reqU1MentS and suttatslily for purwjse. In a(klrtion, we developed new cros54eam riling protocols and compted a review of our intemal ca)mMunitIL$ processes. IT and Infr3struclurÈ prov15KJns and our Offi accomrrKK1a)'on. Embedding a 'Hybrid working, nKNI81 has m8ant Ih&AssocialTh tan now draw applionts from across the UK and followng the departu of team mèTnbers to new roles. and an intemal re-or9anis8tion, we employed seven naw members of the team, strengthening th8 capacity ancl experien wthin thè group. To help maintain a supportive work enrOnment we conduct quarterfy wdlbeing surveys, aimed at enhanciro staff wellbeing and development. They provide a platfom for the team to share work experiences, highlight potentsal areas for improvement, address cOnms, and celebrate successes. These surveys are anonymous, encouraging team mèmbers to engage openly. The Su$ ats shared with the learn. wv) opportunities lo diswss any points raised Snd our Board of Trustees also e81Ve$ a Comphenslv rew)rt enabli them to challenge the senior lesm at Managemeni Board meetrngs. staff members are offered a confidenb.al one-tOone HR call fdiowing ea survey. The impact of these survey5 has been Sn[fiL3nt. Alongside provkling regular ualeS throughout th8 year, the rgsults have frequently informed the ag8ndas for our team away days. hekj every six to eKJht W88ks and influenced operational cross-learn prqects. The annual membèrship subscripbon remains the most iny)rtanl area ofluThYiNJ for the Asswal#)n, being usad to ver'cOre costs, induding Staff costs. officg rent and expenditure for the Policy and Membèrship Support teams. Followng the ratification of membership subsuiption levels at the AGM Income frorn this sour ¢ontributsd £834,000. The Annual Conferenc8 £8,875 from stx)nsorship aThJ attendee b"(et charg8s against exwses of £9.1)C Four 8Xtemèlly funded rin9-fend projects wer8 run during the ye8r. 'Supw)rting DSPH,. wlh a grani from the Department for Health and Soual Care. the Building Public Heallh Leadership Capacity programme funded by The Hè31th Foundation. p8rbcipation in the Lc1 Health and Global Profits projeGt, collaborating wth the universitie5 of Bath. Carnbridge. Edinburgh and Sheffield. as well as other organisations lik8 Acti¢)n on Srroklng and Health IASHI, The Centre lor Thriving Pla$, aod The London Schod of Hygi8ne and Tropical Medicine and th8 complètion of the Increasing the Voi¢ of Public Health project. also funded by The Health Foundation. Th9ir budgets included contributions towards ADPH staff salanes and also loward5 offi¢e Costs, Including IT pro*sion. During the year the total TNed from these was £252.0.(). The Staff Colleg& )ntinU8d to suts-t desk in theADPH office provKling £10.6} towards its cost The rnajority of the tsr9anisation s'core spend. Gonlinues to be on Staff cosLs and offi(% nt. Asmall reducbon in the rent was achièved by agreeing a move to a sMalleroffi wlh our current landlords towards tha 8nd ol the year, but the savitYJs were offset by the increas6s in salaries. Incws8s in n)orn hire led to gfyatgr expenditure than anticipated on team. Counol and Board meeb"ngs, whilst sirnilar levels of InaSe$ in Board èlection and recruitmènt wsts ffleant overall'administratpon costs. We higher than budgeted. The AGM. ADPH Annual Workshop and the suite of rnaslarclasses all continued io be held online durin9 the year pwoing for lower than anticipated costs for th8 Mefflbership and Policy teams.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Association Continues hokl £31)0,000 in reserves, but as the tumover increase year on year and with the threat of events like the legèl fees. it Is recognised by the senr team and Board that there is a need for these to b8 Incr8ased. Giv8n the r850urce5 availabk8 this will, by n8C8S5ity, be an orwing proces5 a(¥oss a number of years. Forecast 202&26 Two slgnlficani Ilnes of extsmal fundlng. Ihe DPH SvpF4)rt fijndlng Irom the Department of Health and Soc481 Cafe, and the Building PutlC Health Leadership Capacty grant from The Health Foundation, wi11 enter theirfinal stages dunno 2025-26. with as yel m confirmation of any continuab'on. S8curing a ren81. and Klentifying additional funding opportunib.es vitll therefo be a key aim for the rxjrning year. alongskle wnting8ney anning for this not being p05SitAe. HR systems will be reviewed, alongside one of our Itelal communications lo improve whole team understsnding of the Tole ofthe A$slatiOn and how eath mefflberfits within the sITUCturè. Steps will be taken to 8lrengthen MberShIp engag9rn8nt with Imth wr Coun(al ar PolicyAdvis(xy Groups, with particular focus on Policy strategy on the deterninants of health, an aim being to enable posib.on statement to become 'live documents. w the ADPH website. Dev8k)pment of our professional practlce improvement offer will cMtinu8 throughtsut Ihe year to ensure it m8èts the nee(Is ol our membership and the AssociaiKsn will conty.nue to work towards establishing itself as the go-to organisation for public health. locally and natnally, by broadening our reach and pen1rng enga9ement within the community. together wlh a detailed stakeholder anatysL8 and bulding on re18tionships with Gov8rnment ministers and advisors to ensure Ihèy are lamilkar wlh theADPH and the work of ts mernbers. Strueture Governanee & Mzna ement The Asswabon is a company limited by guarantee, ineotporated on the 18th March 2013 and regisler8d as a charity in England and Wales on Ihe 23fd of Novèmber 2015. The c£)mpany was established under its Memorandum ofAssociatiorÈ whith established the objects and rx)wers of the company and is governed under its Arlic$ of Association. In the event of the o)mpany being woun(J up members are required to contribute an amount not ex(%eding £1. itment and A intment of Board Members The directors of the ccMpany a atso charity trustees for the purpos8$ of Charity law. and under the CpanY$ Articles are known a$ Board Members. Under the requirements of the Memorandum and ArticlÈs of AssOation the member5 of the 8oard are elected to serye for a peiiod of three years after which they must be reolected at the nextAnnual General Meetirvj. I members of Ihe Board gNe time volunlarity and fecewe no benefits from the chanty. During 2024-25 Lucy Hubber (Honorary Secretary. PractKE Itnprovernentl was elected to the Board, taking LEP her role at the 2025 AGM and Ruih Tennant was rfrelecled to the rdg of Honorary Treasurgr. Sandra Husbands resigned from Ihe Board at the 2025AGM Trustee Induction and Trainin AJI Trustees ar8 5eTving Director5 of PU1C Health ènd are Iherefore lamiliar the practical work of the charity. Full role descriptions and Trustee responsiblItieS ar8 gNen to all prospective Board Member appllcants. Appointees a provided th a copy of Charity Commi5SiW 9UKle'The Essential Trustee, and takgn thr¢xJgh 8n induction pr(tsss in conjunction wilh thi5 by thè CEO.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 men The Boaftl conducts a review of risks to which the charity ts 8XP05ed using the Flsk Assessmont Table bassd upon the findings covering as strategic areas.. Govemancz. Finan. Capaaty, Reputation and Infrastru(ur6. A report and updated o)py of the ta is provK1ed quarterfy to members al Tntrstee mo8tings with a Iraffic light. system used to indicate levels of risk an¢J to hvJhlJght any thanges in emphasis. Where appropnale systems and prOdreS havè beèn established tr) rnth9ate the risk the charity fac85. Intemal control risk5 are minirnised by the implementation of prOcedUS for authonsation of all transactions and projects. Proc£dures are also in place to ellsure cornpliance for the health and sa18ty of staff. volunteers and Msitors. anisational Struc&(re The ADPH Board has stx mèmber3. meets.ng six time5 a y88r, r( is re$ponssble for the strategic direcUM and oversight of the Assoualion. ensuring thai the charity ts carrying out the prse$ fi)r which it is set up arKI cornplies with its gtsveming documenl An elected Council, thaired by the Vi¢e-President of the Association. 8nd corisisting ol tho Board Members. two ConsiibJenty Rewesentstives from each of the ADPH regions and ttvo non-voting repr8sent8tives of the Assoryate Merrlbers, supwjrts the developTn8nl and implementation ol the objectives ol the A&sociation. The responsikn'lty for the day to day operalion of the Assoctatron rests wth thè Chi&f Execulive wllh delegation tt> the other members of the SenK)r Leadership Team. the Deputy CEO, Head of Projects. Polw & Practice. Head of Dèvelopment & Engagernenl. Flea(l of ExtemalAffairs and Head of Corrx)rate Affairs. The CEO is respK>ns1È for adhèrence to the Assouation's principle 8im5 and govemance as a Public H8alth organlsation, and the development. direction. and has final responsibility for. the delivery of work programmes that reflect the need5 and cOrmS of D1CtOrS of Public Heallh aeross the UK. The Deputy CEO carri8s responsibility for $rTrsuring that KPI'S are met and in addition to deputising the Chi8f Executiv8 lina manages the Head of Policy and Communications. Devdopmenl and ijelivery of the As5CtJations' MeMbehIp communicats'on, marketing and engagement strategies is the resrM)nsibllity of the Head of En9agement. The Business Manager maintains the financial records for theAs8on, eureS the Chaftly adheres to its Statutory reporting obligatk)ns and acts 8$ HR Officer che M8n&3er. Th& trust8es review salary levels a regular basis in orijer to ensure that they rem81n in line w¢lh similar OrganatiOnS. Co118tk)ration Partner In mèeting its aims of ¢L4latirKJ and wesenting the vievts of DirectOF5 of Public Heallh on public hearth pdicy lo stakeholders and advising on wblic health Wicy and legislabon at a keal. wional. national and intem8tional level, the AssocialK)n continues lo build strong relationship5 wlh key slakeholders in the Public Health fieky. DUng the year there were eo113borations and meetings wlth many Govemment and non- govemmenlal organisation, Royal Colleges and th8rities, induding amongst olhers The O&partment of H9alth and Social Care, Th8 Local GovernmeniAssocialron. UK Heallh SupportAgen¢y. The Faculty of Public Health. SOL8, Royal Society for Public Health UK and Action on Srnoking and Health IASHI. The Office for Health Improvement and DIsp8nties. The Royal Soc18ty of Medicine, Th8 Roy81 &Kiety for Public H8alth. The Royal College ol Paediatrics and Child Health. Britssh A%sotrabon ts Child and Alole8cent Public H8811h 8nd the Sthool and Public Health Nurses A$slab"on. The Charf Protec lon nd Soclal Inv Act 2016 The Charity r8cewes its income from grants and local authority mernbeT subscriptions, and does not lundraise from the general public. The chartty neither employs fundraisers nor Èngages extemal profe5sh)nal fundralsgrs and has recaive(J no ftjndoising complaints during the year. *k8 Ihe Charity not fun<Jraise it has not pledged to adhere to any voluntary fundraising todes or introduced protections for vulnerable rnembets ol the pubjic. bul in the event that fundraising does commen(%. this would be address8d.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Res onsibilities of th• ADPH Board The Trustees. who are also the directors of The Assooation of Directors of Public Health IUKI for the PUTpose of iompany law, are reswn5ible for pparing the Trustees. RerK)rt and the finantial 5tatewnenis in accordance wlth 2pplir3ble and Unit8d Kingdom AccL¥Jnling Standards (Unit1 King Ganornlly Acc8Pted A(tountlTIg Practi1. Company Law requires the Tnrstees to prepare finanaal ststements for eath finaA81 year which a tnje and fair view of the state of aff£irs of the charity and of the incoming resources and applicalfion of resources, induding the income and expenditure. of the charitable company for that year. In preparing th85e financsal stai&m8nts. Ihe Trustees are tequired to". - suitable accounllng pOlS and then aptyy Ihem consistenty. - observe the metws and prinoples in the Charities SORP,. - mak8 judgements and estimates that are reasonable aThJ pruden( - slate whether applicable UK Accounbng Standards have been followed. subject to any material departures disclosed and èxplained in Ihe financial statements: and Prepa the finanual slalemen& on Ihe goir@ concem tsas ¢Jnless rt inappr(priate to presume that the charfty 11 continue in operation. The Truste88 are wponsible for kewng adequate accounting records that disdose with rea50nabl8 accuracy at any time the financial posib.on of the charity and enable them to ensure that the finantyal statements cornply with the Companies Act 2006. They are 8150 respon&ble for safeguarding the assets of the charity and henc8 for t3ng r8asonabk steps fty the prevenbon arKI deter*on ol fraud and other irwularibes. M mbers of the AOPH Board Members of the ADPH Board. a directors for the purFM)se of cornpany law and trustees fol the purw5e of charity law, who served during the year and up to th8 date of this report are sel tyjt under 'Legal and Administr8tive Information. al the beginning of Ihg Annual Report and Finanaal Slatèmants. In accoidance with company law. as the cDmpangs directcs. we certify that.. so far as we are aware there no relevant audil informabon of whith Ihe company's auditor5 8re unaware as the direc of the cunpany we have taken all Ihe steps that we ouuht to have taken in order to make ourselves awa¥8 of any ieknnt audr£ inf(rnbon and to estsblish that the charity's auditors are aware of that information. udltors Begoies wer8 r8-apFX)inted as the charitable c£•mpany's 8jitOrS during the year and hav8 expressed their Ilingness to continue in that capaoty. This report has been wepared in acu)rdanc6 with lh8 th(KIS and pri88 in Charities SORP The trustees. report was approved by th8 Boatd ofTwstoas and sign&Y on rts behalf by Mr G F811 Truslo• Dated..
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UKI Oplnion We have audited the finan(ial statements ol The A&80(iation of Directors of pu4C Heallh IUKI Ithe 'charity') ft>r the year ended 31 March 2025 which ojrnprise the statement of finanryal acbvibes, the balance sheeL the statement of cash flows and note5 to the finanoal statements. induding gllifint ac(ounting polic4es. The financi81 Teporting framework that has baon appliad in th9ir ppara.0 15 appli¢abte law and United Kingdorn Accounting Siandards, incILirng Finanual Reporbng Standard 102 The Financial Reporting Stsndartl applicab18 in Ihe UK and Republic of Ir81ond (United Kingdom GeneraltyAttepte(IAcwJnling Practice). In our opinion, the financial st2ternents: gwe a true and fair view of the state ol the chart18e o)mpanrfs affairs as at 31 March 2025 and of it5 inrorning resourcès and applicats.on of resour. iAduding its incomg and axpenditurg. for tha yaar then ended., have been propety p¥epaied in aco)rdance wilh United lfjngdom Generalty Acwjted Acuunting Practi.. and havè bèan prepared in aceordan¢e with the requirements ofthe CoMpAnsAct 2006. Basis for opinion We conduGted our audit in a(lordan writh lrtemalional Standar(ts on Audtting IVKI IISAs IUKII and applicae law. Our responsibilities under those standards a further described in the Audilorfs responsibilities for Ihe audit of the fAnancial st8tementS sectic of our reporL W8 ale independent of Ih8 in acccYdan¢ with the elhlcal quirements that are relevant to our audit ol the financial statement5 in the UK, induding the FRC'S Ethical Standard, an¢J we have fulfilled our other ethul restK)ngAbilies in aCrdan wrth these requirements. We believe that the audit eviderKe we have obt8ined is sufficient and approwiate to prode a basis for our opinion. Concluslons r•lating to golng nCern In auditing the financial statements. we have (x)nduded that the trustees, use ol Ihe going concem basis of 8ccounting in the preparation of the financial stst8[ets is appropriato. Based on the worf( we have perfomed, we have not identlfied any material uncertainties relating to events or conditions that, indNidually or cdlectively. may cast gnificant doubt on the ch3rity's ability to continu8 as a golng concem for 8 perK)d of at leasl e1Ve M(11% from the ffinavKial sfatements a authorised for issue. Our responsibilities and the re5FX)nsibilibes of Tlustees with spect to 90ing cACeM arè described in the relevant Secti( of this report. Other lrforniatfjon Th9 Other inlornation mpriseS Ihè infonnatw indu in Ihg annual re other than tha fin8rul at8ments and our audilorfs report thereon. The Trustees are ffjsponsible for the other informatk)n contained within the annual report. Our opinion on the finanrial statement5 does nol cover the other informatk)n and, except to the extent otherSe explldlly 5(ated In our report. wa (Jo rK)t express any form of assurance ConduOn thereon. Our rosptsnsibility is to road the other infomiation and. in dty"Thg so. consider whether the other information is malorially incon515tent bwlh the financial statements or our knowledge obtain8d in the course of the audit. or otherwise appB8rs to be materially misstated. 11 we identty such material inconsistenc$ or apparent material misststernents. we are required to determine whelher this gives rise lo a material misslaletnenl in the financial statements themselve5. If, based on the work w8 have perfom)od, w8 CDndude that Il*re is 8 m8ter481 misstatement of this olher infortnatvjn, we are required to report that fact. Wg have nothing to report in this regard. Oplnlons on other matt•rs pr8s¢rlbed by the Companies Act 2006 In our opinion, based on th¢ work undertaken in the course of our audit the infofrnation given in the tru8tees' for Ihe finanoal year for which the finanoal statements arè prepared. which inrjudes the d1ctOrs. rerM)rt wepared lor the purposes of cornpany law. is consistent wilh the financral stalentS.. arKI the directors, r8POrt IndUd within the trustees, report has been ppared in 8(xx)rdance with 8Ppkn.Cab legal U1entS.
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) Matter5 on which are requlred to report by exceptlon In the light of the knohthedge an¢J understènding of the charity and its VIronm&nt obtained it) the course of the audit. we have not idenlrfied material misstatements in the direclors. Induded within the trustees. r6port. We have nothing lo report in respaet of tho following matters in relats.on to which the Companies Aci 2006 rgouires us to report to you il, in our opinton.. dequate acwunbry e9rdS have Thjt been kept, cw retums 8dequalè for our audit hgvg not been received from branchès not visited by us.. or the financial statements are not in agreement with the accounting re¢)xds and retums" or rt&n discbsures of trustees, remuneration specffied by law a not made". or we have not received all the information aFMI explanations wa require for our audit.. or the Trustees were not enb'ued to prepare the financial ststèrnents in accordance the Small compani9S regimè and take advant29È of the $mall companie8. exernptions in preparing the trustees. report and from the requiremefit lo pDare a strategic ret)ort Responslbilitieg of Trustees As explained MO fully in the 5talem&TEt of truste8s' resrwsttmlities. the Trust8es. who 8r8 also the direLtors of the charity for tho purposo of company law, are responsiblè for Ihe prtyaration of the financral statemBnts and for being satisfied that they gwe a true and fair view. and for such intemal contrcA as the Trustees determine is necessary to enable the preparation of financial statements that are free frorn material misstat8ment, whether due to fraud or 8rror. In preparing the finanual staterrents. the Tnjstees a respon&ble for assessing the charitys 8bilty to continue as a going concem, disdosing. as applble, matter5 related to going (oncem and using the going c0M b8sis of accounting unless the Trustees oilher ifttend to liquidate the charitable company or to cease operations, or have no realistic altematsve trtrt to do so. Audito$ responslblllues for the audlt of the financial statements Our obje¢tive5 are to obtain reasonat)le assurance about whelher the financial statement5 as a whole are fr8e from material mis5talomenl, whether due to fraud or ef¥or. aj to issue an auditorf5 tK)rt that iludeS our opinion. Reasonable assuran is a hyh level of assur8nce but is not a guatantee that an audit conducted in accordènce with ISAS IUKI will aayS delect a material misstaternent when it exists. M15Statetrents can arise frorn fraud or error and are conskyered rnalerial rf. tndividually or in the aggregate, they could reasonably be exp1 to inffluence the 8(x)nomic deci5K)ns ol users taken on the basis of these ffftanoal slalom8nts. The &xten¢ to which rxc¢gdures are Capae of deteCtij iwularities. ind(*ding fratKI. is dètailed bolow.
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) Extnt to which the audlt wa5 capable of detecting irr•gulaiyties. Includlng fraud Irr8gularities, indudin9 fraud, are instsnces of non-complian with laws and gulatiOnS. We deswjn procedures in linè with our responsibilities, oulined above. to detect material rnis5tatsments in respect of irwul8rities, includiro fraud. The extent lo which our procedu are capabje of deiting irregularitEs, including fraud is detailed b910w'. Agreement of the financial statement disdOsu to vnderlying supp)rting documentation to a5SOS5 o)mplianc& th those law8 anfl regulations having an impact on the finanaal ststernents. such a5 the Charities SORP., Enquines 8nd corffimiats.on as to th& charitys Identificatt of any non-C¥)mF8r with kws or regulations, or any actual or potentlal claims". - Rewew of minutes cf Board meets.ngs throughout Ihe pericxy. - IOrpora.9 unpredictablty into Ihe nalure. b.msng aThJlLY extent of l&stiThJ. Evalu8ti017 of the selection and application of the actounting pc4icies chosen by the ts)mpany. In relation to the risk of rnanagement ov8rride ol intemal contrcls, by undertaking proc£dure5 to review Joumal enlries and evaluating whether there was edence of bkis that represented a risk of material misststemenl due to fraud., 8nd Wo assessed the susceptibilily ol th9 companys financial statemen¢s to material rnisstatemgnl, indudin9 how fraud might occur by consi¢enng the key risks irnpacts.ng the financial ststements. Jr audit procedures were designed to respond to risks of material missiatemenl in the financial statements, recognising that the risk of not detecting a material tnisstsietnent due to fraud is higher than the risk of not detecting one resultrng from error, as fraud may invofve ijeliberale conCealml by. for eXarne. lorgery, mrsrepr8s8ntatitsns or through collusion. Thère a inheront limitations in the audit procodures pèrformed and the furth8r moV8 norFLxJrnpl1an with laws and reguLqtion5 is frorn the èvents and transactions reffected in th8 finaxial statements, the $S likety we ara lo become awar8 of tt. A further des(p'0n ot our resi¥Jnsib1les is availab on (he Financk41 Reporting Coundl's wetsite at.. htty)s.'Il www.frc.oro.uklaLKlrtvsresn*bllitles. This dewption fomis part of our auditorfs port. Use ol our report This report is made solely lo the charhable companys rnembers. as a ly. in acs)rdance with Chapter 3 of Part 16 of the CompaniesAct 2006. Our audit has been uThYertak&n so that we mi9ht slate to the Charitable compan5 rnembers thos8 matters we are required to slate to them in an auditors, report and for llo other purpose. To the fullest extent perrnitted by L2w. we do not accept or assuma responsibility to anyone other than the charitable Company and the charItae company'5 members as a body. for our audit work. for this oport. or lor the opinions W8 have fomied. Kathorine De• FCA (Senlor StstutoryAudbtor) for and on behalf of B•gbies 2413126 Chartered Accotsntants Statutory Audltor 9 Bonhill Street London EC2A4DJ 10-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unr•strlthd Restrleted funds fund5 2025 2025 Total Total 2025 2024 Notes Income and endowThnts from: Donations and legacies Charitable 8¢tivilies Investments- bank inlerest Other incorne BQO 296,206 800 1.098.251 5.639 10,636 89,000 1,013.488 2.806 9,550 802.045 5.&39 10.836 Total Incom• 818,320 297.006 1,115,326 1.114,844 EXpendStU on.. Ch ritable Sector support & davglopmsnt Policy development 460.068 325.135 293.350 753,418 325,135 728,811 426.043 Total charitabl• •xpgndlturo 785,203 293.350 1.078.553 1.154,854 Net incomin9lloutgolngl Qure*S before transf•r8 33.117 36,773 140.0101 Gross transfers betsveen funds 18001 Net incomellexpendilurel forlhe yearl Net movemtrnt In funds 33.917 2.856 36,n3 140,0101 Fund balances at 1 Aprfl 2024 495.744 8B.&39 583,813 623,823 Fund balaneès at 31 March 2025 529.661 90.925 620.586 583,813 The 8tstement offinancial activffjes indeS 1 gains 8nd l)sses re(4nised In the year. Tho statèm8nt of ffnanrxal acbvibes inrjudes all gains and losse5 rectyJnised in the year. All iThxJm0 8nd expenditure 1ve from continuing aetivitses. The statement of financial actwitses also wmpli88 With the requirements for an in¢x)me and expenditure acc(xJnt under the Cornpani8s Act 2(KJ6.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2025 Prior financial year Unr•strictr•d R•stri¢led lunds fund5 2024 2024 Total 2024 Income and endowments from: Donations and legae$ Income Irom charitable activits.es Inv8slm8nts- bank intergsi Oth8r incorne Nottr 89.OL 312.288 89,000 1,013.488 2.806 9,550 701,200 2,806 Totsl Income 713.556 401.288 1,114.844 Expendlture on.. Charilabl activities Sector SUPPOrt & dèvelq)rnent Pollcy devalopment 351,436 426.043 377,375 728,811 426,043 Total ehaNtable •xpenditur• 7T7.479 377.375 1,154,854 Net incorningl{outgoingl resources b•for• trdn$l•rs 163.923) 23,973 140,0101 Net incomellexp¢rtdlturel tor th¢ yearl Net movement in lund$ 163.9231 23.913 140,0101 FurKI balances at 1 April 2023 559,667 64,156 623.823 Fund balancès at 31 March 2024 495,744 88.069 583.813 The gtatem8nt of financial acbvittes include$ all gains and lossès recoJnised in Y)e year. The slatèrnent of fin8noal acbvili8s indudes all gains arrfl k)sses in the year. Afi Inc¥) and expenditure derive from continuing activities. Th8 Statement of finanoal actbvibè5 also C)prIeS wlh the requiraments for an ino)me and exponditure aiLount under the Companies Act 201. 12-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Note5 Current as58ts Debtors Inv8slments Cash at bank as)d in hand 12 13 52.CrfX) 165.328 511.487 16,101 183.518 533,733 748,815 733,352 Creditor8- arnounts lalling due wrthin one year 14 1128.2291 1149,5391 Net curreftt assets 620,586 583,813 Income funds R981ricteé funds J.925 88.069 Unfystricted lund5 DesvJnatad funds General unrestricte(J funds 17 300,OtM) 229,661 300.(A)O 195,744 529,661 495,744 620.586 583.813 The finan 2313126 statomants wer& approved by Ihe TnJ5tees on......................... Mr G Fell Trustee Company R•gistratlon No. 08448934 13-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating al¥ll1e9 Cash absorbed by operations 23 126.0751 149,9351 Invèstlng a¢livitits D8POSit in bank f xed temi acctyJnt In18rest received 11,8101 5.639 12,8011 2.806 Net cash g•nerated from invgs¢lng activit188 3.829 N•t cash used In flnaneing acttviti Net decrease In cash and cash equlvalents {22.2461 149,9301 Cash and cash equivalents at iwinning of year 533.733 583.663 Cash and $h 0guival•nts at end of year 511.487 533,733 14-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢ie8 Charlty Irrformatron Thè Association of Dirèctors of Public Heatth IUKI is a prive company lirni18d by guarantee incorpoia18d in Englan¢Y and W81es. The registerèd office was Fleetbank House. 2-6 Salisbury Square. London, EC4Y 8JX until 9 April 2021 when the registered office was changed to Hamirton House. l Tèmple Avenue, London, EC4Y OHA. 1.1 A¢countin9 conventJon The financial 5t8tetnents havB be•n pr8par8d in acctydance wtth the driS Memorandum ancl Arc[s$ of Association. th8 Companies Act 2006. FRS 102 Yhe Financ4al Rwvb"ng Standard app110b in th& UK and Republic of Ireland- I"FRS 102.1 and the Charities SORP-Acco¢Jnb'ng and Rep)rting by Charities.. Statement ol Recnmenrted Poclice apICable to charities paring their accounts in accordanc& wrth the Financial Reporting Stand8rd applicable in the UK and RepU1C of Ireland IFRS 1021"18ff&¢bve 1 January 20191. The rarity Is a Public Benefit Entsty as definèd by FRS 102. The finanoal statements are prepared in Srting. which is the lunctional currenry of th8 charity. Monetary amount5 in these finanaal statements are f¢Inded io the ne3$t £. The Charity works a nallonwYe etrrk of direLors of public hearth, who are efflployees of local govemmenl, and who are member5 of the ch8rity. Local govemment also hosts regK)nal neiworks ol director8 of public health which are cjtssely affiliated with the rJ)arity- The chartty has no constrtutional control over these Pocal govemrnent groups and thr inccrfnè and exndIture 15 held and reo)rde¢ separately to th8 charity by the leVant local council. finanoal statemènts have been prepared under the historical (x)st oJnvenlx)n. The prinapal accounlng policies adopted are set out b8Jow. 12 Golng con¢em At the time of approwng the financial stslnts, the Tnjstw have 8 $tsIe exp8Ctation that the chanty has 8dequate reScrS kn conb.nue in operats'onal existence for the foreseeable future. Thus the Trustees eontinue to adopt the going concem basi5 of accounting UJ preparing the finan statem$nts. 1.3 Charltabl8 lunds Unre5tricled funds are avaii8bl8 for u at the disGretion of thè Trustees tn furtheran¢8 of thèir (aarrtab18 objectives. Designated funds a a p¢Xion of Ihe uwtrestricted funds of the charity that has been 1 a5*Je for a partieu18r purpose by the trusiees. ReStrted fund$ ar8 subject to speufic rx)tHlibons by donors or grant5 as lo htsw they rnay be used. The purposes and uses of the restrided funds are set out in the notes b the finanrjal statements. 1.4 Income Income is recognised when the charity is legalty enbtred to it after any perforn)an conditions have been rnoL th8 aThounts can be measurgd refKAbty. 8nd it is tKobable that income will be Tl¥ed. 15-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies Icontlnuedl Income frorn gDvemmenl an<1 other grants is r8cognised bvhen the charity has entitlemenl to the fund5, any Performance conditions altached lo th8 grants have been met, il is probab18 Ihat thè incolne will b8 receivad and the amount can be measured rel42bly. Wherè income is receNed and the grantor has speciftred that the funds are u5e(l in a specrfied future b'tn8 period the grant wll be d8ferred until the appropriate time period. Where the grant funding relates to a spec¢fic piece of public benefjl academic research. prq'ecl activities. or the operation of educational workshops, Ihe funding is recognised in line th the project delivery. Grants whh fund a stwfied level of Servi provi8K)n. or fvnd an enlTfg servi, or a simiL8r in nature to a cwlracl. are recognised in the staternenl of charitsble activities as incorne from charitabl& activities In Ile th the Servi being delivered or cost for fully coslwj 8¢ti¥ities. Grants which ar8 either ntribU¢JOn$ toward$ th¢ Gharibes general actwits.ès or capital purch8se5 ale reco9nised in the statement ol charitable aCV[be$ as income Irotn donab.S as these are similar in nature to glfts. Mernbefships are recognised a5 they are receivable. to the extent that thèy arè expected to be racelved. The membership year is aligned to the finanaal year arKf 15 no irwrne from Subscriptions d8ferr8d to futur8 periods except in the evont of eaty receipt. The provision of servic8s lo the rnembers who are all dlrèctor3 of public h&aNh or other wblic health Interest org8nisations Is integral lo V)e objects of the charity and the income from these sources is shown in the staternent ol finanual actiwliès as income from tharitabl8 acttvibes. Income received from pUlA hearth tra4)ing Ix)ur5es is recognised in line with Ihe s8rvic8S PfoM¢ed. Public health training courses are performed as part ol Ihe way In which the charity Meets its Charilable objects and accordingly are shown in the 5taternent of financial 8divits'e5 as from charitable actithties. Where the charty receNes funding on behaLf of third parties. such as grant funding received as an agent, and the charity has no control over how those funds a 1Cted. the charity d085 not recL¥nise th8 income or expenditure of thè third paFty tunding as its own. 1.5 Expenditure Expendiluts is reeA)Jni8ed onc8 ther8 is a legal or (x)nstnJ¢tive obligation to make a payment to a third party. il is probable that sewemenl will be required and the amount of the otAigabon can be measured lIablY. Irrecoverable VAT is charged as a o)st 8gain8l the a(*vily l(w whith th8 expenditu was incurred. Expenditure on charttable activtbes indu¢J8s th8 costs of Ihe proms1( of mèrnbpr5hip and publiG health 5e¢tor aCtities undertaken to furtnèr the purposes of the charty an¢Y Iheir a8$al8 sUppt costs. Support costs are those fun¢bons that ass1 the wort olthe (thanty txrt do nol direclly relate to the Cost of the prowsion of charitable aclivtkes. Support Iwts indude rental Costs, finance, administrative personnel, payroll and govem8nce costs. Supwt and g0Veman costs are allo¢ated to the charitable activities by reference to salary proponions 8nd are all(xxted to frjndraising as Ihe ovetheaij costs ol raising funds is ¢Yeemed immatorial. 1.6 Tanglble fixed assets Tangl0 fLxed assets are inilialty m8asutsd at )st aTrJ SUbseqn11Y ffl8asured at cost or valuation, net of depreciation and any impaimient b5ses. Onty assets costing £SOO Of more are capitalised. Depwialion is recognisod so as lo write off the cost or valuatron of assets less thr residual values over their useful lives on the following bases.. IT, office equipment and fvmiture 33% straight line 16-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH {UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinuedl The gain lx l¢)ss 8roing on the disposal ol an assel k% detemiined as the difference b8tween the sale proceeds 8nd th8 rarrying value ol the asseL and is recognised in the slatement ol financ&al activit18S. 1.7 Cash and cash oqulvalonts C85h and cash èquivalents inetsjde cash in hand. dewjsits hekl at call wilh banks. and bank overdrafts. Bank overdrafts wouhy be Sh wthin bOrr(1ngs in Gurrent lbI1"es. 1.8 Flnanelal lrtstrumènts The ¢haiSty has elected lo appty the provisions of S8ction 11 'Basic Financrdl Instruments. and S8ction 12 'oth8r Finanal Instruments Issues. of FRS 102 to all of its financhgl instrnrnents. Flnanual instruments are recx)gnised in the tharrtls balance sheet when the charty becornes paty lo the cMtrathu81 provisths of the instrumenL Financial assets and liabilities are offseL the net amounts peThted in the financial ststements, when there 15 a *gally enfo[ble rfght to set off the recconiseil an)Unts and th8[8 an intenliDn to 5etUe on a net basis or to reali88 the ass8t and sett18 the liability simullaneously. Basic financial assets 885ic financial assets, which indude debtors and cash and bank balan5, are initially measured at transaction pr induding transaction costs and are subsequenuy carried al arnortis8d cost usiry the effective interest method. Financial assets dassffied as receivable wthin one year are not amortised. Ba$1¢ fin8nci&l li8bililie$ Basic finanual liabilits'es. inejuding creditors and bank loans are initsally rniSed at trans8ction prfce. Financial liabilities dasgfied as payab18 within on8 year are not amoitised. Trade Cfe(litors a obligat$ io pay for gocmjs or services that have been acquired in Ihe ordinary course of operations from suppliers. Amounts payable are das5ified as current liabiliti8s il payment is due Nmthin one year or les5. If rt. they are presented as non<urrenl Iiabilitie5. Derecognitlon of financial li8bilities Financial liabilities are derecogni5ed when Ihe charity's ntractUal obligatK)ns exre OT are discharged or cancelled. 1.9 Taxation The charity 15 exernpt from tax on in(x)rne and gains falling Y¥ilhin section 505 of the Taxes Act 1988 or seGtion 252 01 the Taxation of Chargeable GainsAct 1992 to Ihe extent that these are applied to its chariiable objects. 1.10 Employaa bèrt•fits The cost of any unused holmlay enbyement is recognised in the period in vthich the ernpbyee s services are r8ceiv8d. Temiination benefits are recognised immedk?1Y as an èynsè when the charfty Is demonstrably mMitted to terminate the emFAoyrnent ol an ernOyee or to provide temiination benefits. 1.11 Retlrement beneflts Payments to defined conthbulim retirement benefil schemes are charged as an expense a5 they fall due. 17-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH {UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policie$ Icontinuedl 1.12 Pension Costs The pension costs charged in the fInana slatgments fepresent the o)nth"tMAtk)n payable by the charity during the year. Until April 2019 th8 tharity contributed to the NHS penSn in addition lo personal penslons. Although the NHS pension schem8 is 3 defined benefit srtheme il is accounted lor in the sarne manner as a defined ntribution sch8me due to its unfunded status. Further details on the NHS pension stheme ars disclosed In note 9. Donatlons and legacles Restrlctèd funds Re5trfcted fuThJs 2025 2024 Donat¥)ns and gifts 89.0th) 89.000 Core grant income During the year £80012024.. £89.0001 wa5 received lfftrds cost ofthe c-19 Enqulry. Donated $ervi¢e5 No backfill payment has L*en daimed in Ihe currenl and prior year. 18-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In¢orn• from charitsblfr actlvlV•s Se¢lor Sector ¥upport and support and davelopm6ntdevelopm•nt 2025 2024 Member subscriptions Conference InMe and COU grants DHSC Iforrnerfy PHEI m8nloring supKx)rt fund- se8 Kjle 18 UnNerslty ol Bath The H981th Ftyjdatl- see note 18 834.060 8.875 68.345 67.110 119,861 805,300 8,400 49.299 150.489 1.098,251 1.013,488 Analysis by fund Unrestricted funds ReStricd funds 802,045 296.206 701,200 312.288 1,098,251 1,013,488 D8s¢rlptlon of charftable actlvltl•8 Sector s To faolile a support network for Director5 of Public Health and olhers lo shafe ideas and good practic8, support problem*sdving and develop prof8s510n pJacti(x. Commissioners. Groups. Sector Support indudes th8 three Poli deve menl To provide advice for improvements in FM)liw and practi airned iowards sector profèssionals 8nd policymakers. PIcI development indudes study into the detennlnant of health. Othor incom• Unrestrlctèd Unrestricted fvnds funds 2025 2024 Rent of surplus space 10,836 9,550 19-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable a¢tlwitie8 Sector Policy support & dèvelopm•nt dè¥elopm8nt 2025 Tot 2025 Sector Polley support & dev¢lopment d•velopmont 2024 Total 2024 2025 2024 Staff costs Staff training & r8¢11Jltment Consultsnts & ternporary slaff Meetings & conferen5 Travel and subsistence Member engagemenl other project costs Covi(k19 Enquiry 463,251 216.438 679.689 380,051 2,636 670,687 1,974 137 2,111 t.076 1.076 20.689 20,689 647 TJ.331 13,457 89 13,546 2,961 11,822 3.397 11,822 464 366 27.729 129,788 366 27,729 129,788 523.381 217.65B 741,039 552.467 291,189 843.656 Share of 5UPPOrt costs15ee nol8 71 sha of VemanCe costs Isee note 7} 222.691 104,045 326.736 170.442 130,341 3rJo,783 3.432 10,778 4.513 10,415 753.418 325.135 1,078.553 728,811 426.043 1,154.854 Analysls by fund Unrestricted funds R8slricled funds 460,068 293,350 325.135 785,203 293.350 351,436 377,375 426,043 777,479 377.375 753.418 325,135 1,078,553 728.811 426.043 1.154,854
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocat•d to activities 2025 2024 St8ff costs Office acomodatyon Insurance Office supplies Ganeral expenses Bank charg&s Govemance msts 206,316 92.993 2,022 14,976 10,233 196 10,778 171,209 102,538 1,915 12,986 12.001 134 10,415 337.514 311,198 Analysed between.. Sector support Policy IYev81opment 230.037 107,477 176,344 134,854 337,514 311.198 2025 2024 Govemance Costs comprise: Audit fees Boardro¢xn hire and meeting costs 5.4(X) 5.378 5,400 5,015 10,778 10,415 Support and govemance costs a allcrAt8d on the basis OfCl charttabl8 salary proportions. Retiremenl benofit scheme$ 2025 2024 Definèd contributlon scheme$ Charge to wofit or b$5 in respecl of dEfingd conlritMtOon schamtss 78.978 81,981 Th8 charity operate5 a defined contribubon pension scheme for all qualfying 8rnployees. The 8$sets of Ihts srherne are held separately Irom those ol th8 charity in an indep8ThlenUy administered fund. 21
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 NHS Pension Scheme PENSION COSTS Sotne past and present employè8s are ojvered by Ihe prowsiorts of the NHS Ponsion Schernes. Oetails of the benefits payable and rules of the schemes can be found on the NHS Pensions webslte at www.nhsbsa.nhs.ukl ensions. Bolh the 199512008 and 2015 sthemes are accounted for. and the scheme liability value(I, as a singte cornbin8d scheme. Both arè unfunded defin¢d bonefit 5chernes that cover NHS employers. GP practiTrs and other blieS. allowed under the direction of the SKretary of State for Health and Sou81 Care in England and Wale5. They are nol designed io be run in a way that would enable NHS LK)di8S to idgnlify thoir shara of thè urKl&rfying scherne assets and liabilities. Therèforè. èaeh Scheme is accounted for as rf it wer8 a defined contribvtion scheme.. the cost to th8 NHS bW of parbcapatirJ in &ach scham& is tsken a5 equal to the ContribuOn$ payabl8 to that stheme for the accounting period. In order that the definèd bènèfit rtilyiKJns recognised in the finanaal statemènt5 do not differ m8terially from those that would be detemined at the rerx)rbng date by a formal actuarial valuation, the FReM requires that he period between formal valuatK)ns shall be four years, wilh aPpro[nate assessments in intervening years.. An outline of thes& follows: al Accoun¢in9 valuation A valuation of schetne liability carried OLrt annual by the scheme actLsary Icutrentty the Gov8mm8nt Acluary's Departmenll as at the end of the repoTbng pericmj. This uts"lises an actuarial assessment for Ihe previous accounting period in conjunction with updated membership and finanoal data for the current rerx)rting perth, and Is aapted as providing suitsbly robust figures for financi81 reporting purwses. The valuation of the scheme liabilty as at 31 March 2025, is bas on valuation data as at 31 March 2023, updated to 31 March 2025 with sumrn8ry global rrEmber and a¢counting data. In undertaking thi5 actuarial assessment, the rnethodobJy pr8scribed in IAS 19. reVant FReM interpr8tats"on5, and th8 discounl rate pre5crib8d by HM Treasury have also been used. The latest 3S5e5srnent of the liabilitses ol the scheme Is conlain8d in the St8letnent by the Actuary. which forms part of the annual NHS PensK)n Sth8me Annual Rewjrt and AA)Unt$. These accounts can be viewed on the NHS Penslons websit8 and are published annually. Copies can also be obtalned from The Stationery Offi. bl Full actuarial Ifundln91 valuation The purp)se of this valuab.on is lo assess the level of liability in Spect of the benefits due under the schemes (considering recent d&rn(yJraphi¢ experien1. and to recommènd Ihè coniribution rate payable by employers. The lalesl ac¢uari81 valL48tion undertaken the NHS pons Seh*ma was completed as at 31 March 2020. Th8 results of this valuation set the 8m0yer contrityjtion rate payabje from 1 April 2024 to 23.7Wo of pensionable pay. Thè wre fj05t cap cost of the scherne was c8lculal8d to be trutside of the 3Vo Cost cap corridor as at 31 March 2020. However. when the wKler èconomic situation was taken into account through the economic cost cop wst of the %heme. the c¥)st (ap o)rridor was not MIlartY breathed. A5 a result. there no impact on the rrember benefil struclure or wnt¥ibutK)n rates. The 2024 actuarial valuation is c#JrTenlty being pffjpar8d and be putAished befo new conthbutlon ¥8t8s are implernented from Awil 2027.
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employee5 Number of employees The average monthly number of empk&yees during th8 yearwas: 202S Numbèr 2024 Numbèr 20 19 Employm•nt co$ts 2025 2024 Wagès and salaries Soci81 security costs Other PenSn Lyjsts 730,705 76,322 78,978 693.851 66,064 81,981 886,005 841,896 No tsustee received travel and conference exFens8s during Ihe year12024-n(>nel aslde from the president. The presi¢Jenl's expenses totalled £4.096. Of the 20 peoplo who worked for thè rharity during lh8 year 16 WOFkad on chalitae acve$l2o24..1sl and four on administration12024.. 41. The numter ol employees 0$8 annual remur*r81ion. exduding empkjyefs pension contributs.ons to pension schemes and employets. nauonal insurance. before any salary sauific£ benefits was £60,OC(J or more were". 2025 Numbgr 2024 Numb•r E60,0017a,o pA. In addbtion to the above salary. empknyer contribulNJns of £11.007 {2024: £10.4671 were made to empbyer defined contrfDution pensv)n schemes In respe ofthe hIghe patsj employee. -23-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 T?nglbl• fixed assets IT. olTh¢• •quipmenlAnd fumlture Cost Al 1 Aprtj 2024 8.249 At 31 March 2025 8.249 DeprgE4ation and Impalrment At 1 April 2024 8,249 Al 31 March 2025 8,249 Carrying amount 12 Debtors 2025 2024 Amounts falling due wilhin one y•ar. Other debtor 52.0 16,101 Other dèbtors tsIn$ £24.11X) rAsubscrytsons recAved after the year end in respect of thè (xjrrent year. 13 Curront assat inv•slm8nts 2025 2024 Bank fixed temi deposit 8jnts 185,328 183,518 At 31st March 2025 the Charity held tsvo bank a(xx)unts wth notiee penods l)nger than months from thelr ¢ommencemenL 14 CredltOTS'. amounts falllng due wlthin one year 2025 2024 No Other tsxatiDn and socu?I Sety Grants deferred other creditors Accnjals 17,883 49,027 3.198 58,121 17,167 82,372 15 so.000 128.229 149.539 At th8 balance sheet dale the dwrity had a commercial rd facfjllly ¥th HSBC of £7,000. -24_
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Grants defrrred 2025 2024 Arislng frorn grant5 49,027 82.372 49.027 82.372 Defgrred irKome is induded in the fin8ncial st8tgm8nts as f10. 2025 2024 Deferred income brought forvard RecognisÈd in the year Deferred in the year 82.372 168.3451 35.000 109,798 179,9261 52.500 49.027 82.372 In 2024 there were hvo propcts with ¢Jeferred ino)me - Department ol Heallh & Sorial Care towards the ongoing of new in p05t meni(Ming supw)rt and the Fkalth FoundatK)n had given funds for communications project. The Department of Health & Soo"al Care proiect had £79.170 bro(tght lor4vard in 2024, rg¢8iv8d a further £52,500 and spent £49,299. In 2025 a hJrther £35.000 was re1 and £68.345 spent leaving £49,027 C8rri6d forw8rd. The Health Foundation projèct had £30,628 broughl loard in 2024 as Ihe specified level of aclNities for the rnmunication5 project had yet to b8 m8t in full due to Ctmd. Th8 project fini5h8d during the year 2024 year and r)0 furth8r fvnds wgre d&f8rred. The three ¢omrnissioner5' groups are now being knnded by a rknfenced subscription levy, and no incorne 15 deferred wthin these accounts. Prior lo the current year. the costs ol the pre-existing groups were met by grants. The ring-f8nc8d subsuipbon vY income is reeorded as restricted and detailed in note 20. ent The Department of H•alth & s31 Caw grant is 1¢¢¢ fom govemm6ntal trA)dies at either a local or national 18vel. None of the grants are for providing statutory senrice5. The total govemTn8nl grants rec8ived during the yèar was £35,000 12024". £52,SX)l. There werè no outstanding Obligatn$ in respect of govemment grants recognised during the year. Details of the projects and grants recDgnised are disclosed in note 19. Subsctiptson lo the charity aThJ thè three ccKnmissioners' groups are not CA)nsKlered to be grants, but 8re 811 received from IoGg1 govemrnent. 16 Finance 18as8 obligation5 Future minlmum aSe payments due under finance 8$e5.. 2025 2024 Within one year 7,009 9,700 -25-
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Finan¢• I•0 obligations {Continuèdl On the 17th June 2022. the Charity renotIated the offic8 r8ntal agi8èm&nl and 8niered into a live year lease to 31st May 2027. The lease can Surrendered al on8 months notic£. The above L¥Jmmthient rgprgs8nts one rnonth of nL 17 D¢$lgnated fund# The unrestricted funds of the eharity eompri5e the unexpended balances of donations and grant5 which are nol subject Io 5pecifi¢ condition5 by donors and grantor5 as to how th8y may b9 used. Thas8 includ9 designated tunds which havÈ been set 35Kle c&rt of unrestricted fuThJs by the trustees for speofic purpo$85. Movement In funds Movement In funds Ineornlng resources 31 M¥r¢h 2025 Balance at 1 Apwll 2023 lttcomlng Bahn¢• kt r•souiGes l 2D24 Reserye fvnd 31I),(KMI 300.000 3(NJ.OLN) 300,000 300.IY)O Nam• of De$lgnated Fund Purpose of Fund Re8erv8 Fund To prowde a reserve ol aPpr0MatelY 6 rnonths expenditure. The¥e was no movement during 2024125 and there is no ex[ed date for expendiiur9 of Ihe fund. 18 Restrided funds Tha restricted funds of Ihg tharity compris8 the unexpandad baLanres of donations and 9rants held on trust subject to sp8afic condilions by donors as to hcN4 they may be used. Movement In fund8 Incomlrtg Resources resoLtrcÈ8 expended Balance at 1 Aprll 2024 Tran$fars Balance at 31 March 202$ PHE rn8ntoring grant Covid-19 Enquiry Engllsh HIV & SH Cornmi4sh?ners' Group Substance Misuse Project Comrnis5ioner5' Group Healthy Eatsng CommlssK)ners' Group Th& H•alth Foundalion- BPHSLC 68.345 800 168.3451 1800 19.825 138.800) 17,025 31. 36.000 {31.3721 35.934 27,077 9,861 131,230) 1123,603) 31,847 6,119 119.861 88.069 297. 1293.3501 1800} 90.925
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds {Continuedl 8alanco at 1 Aprll 2023 Incoming Resources resour¢85 èxpended Transfars Balan¢• at 31 March 2024 PHE mentoring granl The He81th Fndatio Increasing the Voice for Public H8alth Covid-19 Efiquiry English HIV & SH ComrnSssthers' Group Substance Misuse Project Commi55ioners' Group Healthy Eating CommiSsners. Group Thè Health Foundation- BPHSLC 49.299 {49,2g91 30,628 89.0(X) 130,6281 189,((KJl 18.312 37.5C#) 135.9871 19.825 25.0 37.5 {31.2301 31,306 20.807 37.9)0 119.861 131.tJoi {110,OCI)} 27.on 9,861 43.348 401.288 377.374 88.069 The restricted funds rèpresent ino)me funds exndable at the discretion of the trustees in fvrtheranr* of the charitys pursuits in accordance with the ¢Ond"OnS imposed. The purpose ofeath fund Is set below. Purpos• of R•strlct•d Fvnd PHE mentoThThJ gont - To develop 8 training and mentorship rncxJ81 to support rtr£ntty appointed D8PH. The Health Foundation- IVFPH- To fvnd ra)mmunirxb"ons. Covid-19 ErrfJuiry- donation$ towards thg Cost of p8rtirApation in lh8 enquiry. Engllsh HIV & SH ComrnissK•ners'. towards Iha o)st of the EHSHCG Group Sub5tanco Misuse Project- towards lh8 Wst ofthe Subst8nce Misuse Commis5i(Thrs' Group Healthy Eating- . tOW8rds th8 Cost ofthe Hèalthy Eating Comrnissioners. Group The Health Foun¢Jalion- BPHSLG llabOra.0ns wilh national organisatsons vtho woultj not nomially think of themselves as working withn'PuLli¢ Health. 19 Analysis of net assots b¢tween funds General Desl9nated Restricted Fund Funds Funds 2025 2025 2025 Totsl 2025 Fund balan at 31 March 2025 are represented by: Currert assetsiiiiabilitiesl 229.661 300.000 90.925 620,588 229,661 300,000 ,925 620.586
THE ASSOCIATION OF DIRECTORS OF PUBLIC HEALTH (UK) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysls of n8t assets between funds Icontinuedl Gener81 Fun(J Designated Funds 2024 Restricted Funds 2024 Totsl 2024 2024 Fund balances at 31 March 2024 are represented by". Current asselsllliabilities} 195.744 300.L 88.069 583,813 195,744 300.OfXJ 583.813 20 Covld-19 enqulry Ilabilities The Chatlty was infom)èd prior to Ihe balance sheet date Ihat bè required to participate in a luture module of the Covid Enquiry being held by UK govgmment. Th8 (xjsts related to the Enquiry are as yet unknown and the Charity has yet to to engage any exiemal professional assistance. As a SuIt these accounts do not (x)ntain a prDViSK>n for any ujsts reiqbng to V)e Enqyiry. 21 Related party transactlons R•munÈration of key management personnel The r8munerab.on of key managemènt personnel was as f1. 2025 2024 Aggregate ¢ompen8atKJn induding employe¢s pension c¥)nth"butK)r6 8Th nats"on& insuran 85,298 81,043 No trustee received a salary In the year, bul the charity may pay backfill payTrents to vie Televant bcal authority in cOgniOn of the tine sp8nl by the Chair on the charitys affairs during th8 year. The amount of backfill paid in respecl of the current year was £nil12024." nil). During tha year lhe d)arity Pahl £50012024.. £8501 to Ihe soft of the Chlel Execuliye for Ir setvlces. 22 Llmlted by guarante8 Tho chantable company oporates as a company limiled by guarantee. In th8 èvenl that tho charity Closes tho 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 2025 23 Cash ab$orb•d by operaon$ 2025 2024 Sury)luslldakttl forthè year 36,773 140,0101 Adjustment$ for. Investment incomè re(x)gnised in statemènt of finanLaal acbwtses 15,6391 12,8&81 Movornents in working capitsl: Ilncreaselldecre8se in debtors Increaselldecreasel in Creditors (Decrease) In deferred iome 135.8991 12,035 133,3451 39.852 119.5451 127.4261 Cash absorbed by operatlons 126,0751 149.9351 Analysts of ¢hange$ in net funds The charity had material debt during Ihe year.