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← Association For Infant Mental Health (UK)

2024-12-31-accounts

Charity registration number 1174298 (England and Wales) Company registration number 03219779

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Professor J Barlow M Miele R Balbernie R Spencer H Simmons (Appointed 1 May 2024) S S Sturrock (Appointed 6 September 2024) E Gandy (Appointed 22 November 2024) Charity number 1174298 Company number 03219779 Registered office Chipping Campden Business Hub The Cambrook High Street Chipping Campden Gloucestershire United Kingdom GL55 6AT Independent examiner Stuart Christy FCA Azets Audit Services Limited Epsilon House The Square Gloucester Business Park Gloucester United Kingdom GL3 4AD Bankers National Westminster Bank Plc 250 Bishopsgate London EC2M 4AA

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

Purposes and Aims

AiMH UK’s charitable purposes are as set out in its Articles of Association:

To advance education and research for the public benefit in the field of infant mental health and the emotional development and wellbeing of infants and young children. This is achieved by educating healthcare professionals, practitioners, policymakers, and the general public through strategic discussions, workshops, conferences, online resources, and publications of relevant research findings.

AiMH UK is an interdisciplinary, not-for-profit organisation that promotes education, research and understanding of the effects of mental, emotional, and social development during infancy.

As an affiliate of the World Association for Infant Mental Health (WAIMH), AiMH UK’s work is underpinned by a strong evidence base demonstrating the profound impact of early nurturing environments on an infant’s capacity for emotional regulation, brain development, and long-term wellbeing.

Our values are consistent with those of professional organisations supporting families in the perinatal period, emphasising wellbeing, ethical practice, and the prevention of harm.

Our Vision

AiMH UK envisions a society in which the importance of infant mental health is recognised at all levels — from policy to frontline practice — and where all practitioners working with parents and babies during the perinatal period have access to evidence-based training and continuous professional development.

We aim to:

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The Focus of Our Work

Our key priorities and core activities include:

2024 Achievements and Developments

Speaking Up for Babies (June 2024), held to mark Infant Mental Health Awareness Week. > Creating Emotionally Safe and Responsive Parent-Baby Relationships (November 2024, National Conference), which attracted strong attendance and featured expert speakers from across disciplines. > Collaborative events with IMHAANZ (Infant Mental Health Association Aotearoa New Zealand), MADBB and the Anna Frued Centre.

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

Summary

The financial year 2024 presented several challenges for AiMH UK. Anticipated external funding streams—including charitable grants and sponsorships—did not materialise during the year. As a result, total income was largely generated through membership fees, events, and collaborative activities. While these income sources continued to demonstrate strong engagement from our community, they were not sufficient to meet the full range of administrative and operational costs and led to an overall deficit for the trading year.

In the absence of the additional external funding that had been expected, the charity had to draw on its reserves to ensure the uninterrupted delivery of its core activities and services. This approach enabled AiMH UK to honour its commitments, and continue supporting the infant mental health workforce throughout the year.

Future Plans

The Trustees remain committed to advancing awareness, education, and best practice in infant mental health. Our core mission is to support the mental wellbeing and healthy development of infants, considering cultural, regional, and environmental factors. Central to this mission is the generation and dissemination of knowledge that strengthens practice across the workforce.

Although 2024 was financially challenging, several strategic measures have been implemented to support the organisation’s resilience. These include refined cost management, reductions to staff hours and salaries, and improvements in operational efficiency. While these adjustments were necessary, they have inevitably placed limitations on the capacity of staff and, in turn, on the breadth of work AiMH UK strives to deliver. Efforts to explore external funding, sponsorship, and charitable support will continue; however, securing such funding remains difficult in the current economic climate.

Despite these challenges, the steps taken position the charity for improved financial performance, and a return to surplus is projected for 2025.

Looking ahead, we aim to strengthen and grow our membership base, with a particular focus on developing partnerships with teams, services, and organisations, and on increasing engagement from early years professionals. We will continue to connect organisations across the UK and encourage their participation in the AiMH UK IMH CPD Programme. Expanding outreach to universities and colleges offering child development and early years training will also remain a priority, ensuring that students can access AiMH UK membership, benefit from the IMH CPD Programme, and begin building IMH portfolios as part of their studies.

Our ongoing projects include the development of a comprehensive IMH Directory on our website, which will feature:

AiMH UK has established the UK’s only IMH Standards through the Infant Mental Health Competency Framework (IMHCF), enabling practitioners to map their skills against recognised national standards. Referenced in the Family Hubs & Start for Life Programme Guidance (2022), this framework remains a vital resource for the IMH workforce. We will continue to invest in supporting practitioners as they assess their skills, develop IMH portfolios, and work toward registration on the IMH Recognition Register. As part of this commitment, we will develop further guidance materials, including videos and other resources, to assist practitioners throughout the process.

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Going concern

At the date of approving this report, the Trustees have not identified any uncertainties that would cast doubt on the charity’s ability to continue as a going concern. Strategic cost-management measures implemented in 2024, alongside planned income-generating activities for 2025, support the Trustees’ conclusion that AiMH UK remains financially stable and is projected to return to surplus in 2025.

The deficit incurred in 2024 relates solely to unrestricted funds. The deficit arose due to the absence of expected external funding and sponsorship during a challenging economic period. The Trustees have taken steps to address this position, including strengthened cost controls, restructuring of staffing hours, and a renewed focus on increasing membership, partnerships, and external income opportunities. These measures are expected to restore the unrestricted fund to surplus during the next financial year.

Structure, governance and management

Governing document

The charity is guided by its governing document, a memorandum and articles of association dated 23 June 2017, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The company was registered as a charity on 17 August 2017. Now based in the Cotswolds, the current structure consists of:

AiMH UK employs a full time Chief Operations Officer – this was reduced to part-time to reduce costs, two part time (one day a week) Directors – the Clinical and CPD leads and an admin assistant part time.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Professor J Barlow M Miele R Balbernie S Pritchard (Resigned 1 January 2024) R Spencer H Simmons (Appointed 1 May 2024) S S Sturrock (Appointed 6 September 2024) E Gandy (Appointed 22 November 2024)

Professor J Barlow is President and Chair of the charity.

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees' report was approved by the Board of Trustees.

Professor J Barlow Trustee

22 December 2025

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

I report to the trustees on my examination of the financial statements of Association for Infant Mental Health (U.K.) (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement - matter of concern identified

I have completed my examination. I have identified a matter of concern as detailed below.

Attention is drawn to note 1.2 of the financial statements, which indicates that the charity’s ability to continue as a going concern is dependent on securing future funding. This condition indicates the existence of some uncertainty that may cast doubt on the charity’s ability to continue as a going concern.

I confirm that apart from the matters of concern set out above, no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I confirm that there are no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stuart Christy FCA Azets Audit Services Limited Epsilon House The Square Gloucester Business Park Gloucester GL3 4AD

23 December 2025

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
Total
Unrestricted
Restricted
funds
funds
funds
funds
2024
2024
2024
2023
2023
Notes
£
£
£
£
£
Income from:
Donations and legacies
2
41,470
-
41,470
74,072
7,500
Charitable activities
3
15,293
-
15,293
18,316
-
Investments
4
158
-
158
66
-
Total income
56,921
-
56,921
92,454
7,500
Expenditure on:
Raising funds
5
3,555
-
3,555
1,305
-
Charitable activities
6
84,175
6,798
90,973
81,549
8,649
Total expenditure
87,730
6,798
94,528
82,854
8,649
Net income/(expenditure)
(30,809)
(6,798)
(37,607)
9,600
(1,149)
Transfers between
funds
-
-
-
10,271
(10,271)
Net movement in
funds
8
(30,809)
(6,798)
(37,607)
19,871
(11,420)
Reconciliation of funds:
Fund balances at 1 January
2024
6,497
6,798
13,295
(13,374)
18,218
Fund balances at 31
December 2024
(24,312)
-
(24,312)
6,497
6,798		 Total
2023
£
81,572
18,316
66
99,954
1,305
90,198
91,503
8,451
-
8,451
4,844
13,295

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024
2023
Notes
£
£
£
Fixed assets
Tangible assets
12
1,014
Current assets
Debtors
13
914
22,041
Cash at bank and in hand
8,644
9,692
9,558
31,733
Creditors: amounts falling due within
one year
14
(34,884)
(19,789)
Net current (liabilities)/assets
(25,326)
Total assets less current liabilities
(24,312)
The funds of the charity
Restricted income funds
15
-
Unrestricted funds
16
(24,312)
(24,312)		 £
1,351
11,944
13,295
6,798
6,497
13,295

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 22 December 2025

Professor J Barlow

Trustee

Company registration number 03219779 (England and Wales)

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Association for Infant Mental Health (U.K.) is a private company limited by guarantee incorporated in England and Wales. The registered office is Chipping Campden Business Hub, The Cambrook, High Street, Chipping Campden, Gloucestershire, GL55 6AT, United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, 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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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 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 have not identified any uncertainties that would cast doubt on the charity’s ability to continue as a going concern. Strategic cost-management measures implemented in 2024, alongside planned income-generating activities for 2025, support the trustees’ conclusion that AiMH UK remains financially stable and is projected to return to surplus in 2025. The trustees therefore 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 can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.4 Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

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

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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.

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:

Fixtures and fittings 25% reducing balance

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 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 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.

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. 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 unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.10 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of fixed assets.

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.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
864
-
Grants
-
-
Membership fees
40,606
-
41,470
-		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
864
21,787
-
-
-
7,500
40,606
52,285
-
41,470
74,072
7,500		 Total
2023
£
21,787
7,500
52,285
81,572

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Income from charitable activities

4
5		 Income from
charitable
activities
Income from
charitable
activities
2024
2023
£
£
Conference fees
15,293
18,316
Analysis by fund
Unrestricted funds
15,293
18,316
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
158
66
Raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Seeking donations, grants and legacies
-
593
Other fundraising costs
3,555
712
Fundraising and publicity
3,555
1,305
3,555
1,305

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2024 2023
£ £
Direct costs
Staff costs 48,685 43,955
Depreciation and impairment 338 451
Other charitable expenditure 41,950 45,792
90,973 90,198
Analysis by fund
Unrestricted funds 84,175 81,549
Restricted funds 6,798 8,649
90,973 90,198

7 Governance costs

Governance costs comprise of independent examination and accountancy fees of £2,106 (2023 - £1,770), of which £1,164 (2023 - £1,134) relates to fees payable for the preparation of the charity's statutory financial statements.

8 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 942 636
Depreciation of owned tangible fixed assets 338 451

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
1 1

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
43,974
40,950
3,392
1,776
1,319
1,229
48,685
43,955		 (Continued)
2024
2023
£
£
43,974
40,950
3,392
1,776
1,319
1,229
48,685
43,955
43,955

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 January 2024 5,461
At 31 December 2024 5,461
Depreciation and impairment
At 1 January 2024 4,109
Depreciation charged in the year 338
At 31 December 2024 4,447
Carrying amount
At 31 December 2024 1,014
At 31 December 2023 1,351
13
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 2024
£
46
868
914		 2023
£
20,941
1,100
22,041

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
24,915
3,547
4,316
2,106
34,884		 2023
£
12,999
983
4,038
1,769
19,789

15 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.

At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
CNWL Partnership Project 6,798 - (6,798) - -
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
AIM Foundation 652 - (652) - -
AIM High Award 100 - (100) - -
CNWL Partnership Project 17,466 7,500 (7,897) (10,271) 6,798
18,218 7,500 (8,649) (10,271) 6,798
Unrestricted funds
At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
General funds 6,497 56,921 (87,730) - (24,312)
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
General funds (13,374) 92,454 (82,854) 10,271 6,497

16 Unrestricted funds

ASSOCIATION FOR INFANT MENTAL HEALTH (U.K.)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Tangible assets 1,014 - 1,014
Current assets/(liabilities) (25,326) - (25,326)
(24,312) - (24,312)
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 December 2023:
Tangible assets - 1,351 1,351
Current assets/(liabilities) 6,497 5,447 11,944
6,497 6,798 13,295

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).