Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
REGISTERED CHARITY NUMBER 1176132
Report of the Trustees and
Financial Statement for the Year Ended 30 June 2024
for
The Commonwealth Pharmacists Association (CPA)
Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
| Contents Report of the Trustees Independent Auditor’s Report Statement of Financial Activities Balance Sheet Statement of Cash Flows Notes to the Financial Statements Detailed Statement of Financial Activities |
Page 3-24 25-27 28 29 30 31-43 44 |
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
The trustees submit their report together with the financial statements of the charity for the year ended 30th June 2024.
Chair’s Foreword
It is a considerable pleasure again to write the Chair’s Foreword for the Commonwealth Pharmacists Association Annual Report. I am delighted to report another very successful year, led by our excellent Chief Executive Victoria Rutter. My thanks to all the staff and volunteers both here in the UK and especially working in-country for their contributions to the work of the CPA.
In the course of the year we said goodbye to trustee Manjula Halai (to whom thanks and best wishes for the future). In the coming year we shall lose a number of other valued trustees (and so will be seeking actively to replace them).
This Report reveals a good range of programmes, and a strong financial base. It means the Association, supported by the trustees, must now be ambitious to extend the range and geographical reach of what we do. In the past year we have launched the CPA Academy as an identifiable home for our continuing education and leadership training programmes. The Chief Executive and her team continue to be successful in identifying and winning grant support for our work, which is essential. I am happy to acknowledge here the generous financial support we receive from our backers (all listed elsewhere in the Report), and the continuing support of the Commonwealth and the Royal Pharmaceutical Society in facilitating our work.
Objectives and Activities
The CPA’s charitable objectives are:
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To advance health for the public benefit by collaborating with other health-related organisations and institutions within and outside the Commonwealth and providing administrative and financial support where possible.
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To advance education for the public benefit (and particularly amongst pharmaceutical staff) by facilitating the dissemination of knowledge about the pharmaceutical sciences and the professional practice of pharmacy through meetings, literature distribution, electronic media and fellowship or exchange programmes.
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To advance health for the public benefit through quality improvement of pharmacy practice, particularly in relation to the promotion of safe and effective systems of medicines management, the promotion of healthier lifestyles and supporting measures to reduce health inequalities.
1. Summary of Main Activities
An accredited organisation of the Commonwealth, the CPA is a registered charity, leading and developing the pharmacy profession for the benefit of the people of the Commonwealth. The CPA works collaboratively across the Commonwealth to empower pharmacists to improve health and well-being of the communities they serve. The CPA has a growing collaboration plan with WHO and is in special relations, ensuring the strategic alignment of the CPA’s work to delivering the Sustainable Development Goals (SDGs).
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
CPA’s strategy has been designed around three clear strategic goals. Although these goals cut across all programmes of work, our programmes can be categorised according to the primary goal of alignment as follows::
1. 1.1. Workforce Capability Building
The CPA has focused on advancing education and capacity building through various impactful initiatives:
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Continuing Professional Development (CPD) Platform: The platform saw significant growth, with over 10,858 pharmacists enrolled from 20 countries, and new member countries including Sri Lanka, Papua New Guinea, Samoa, and Zimbabwe. Four new courses on tuberculosis management and behavioural change were launched, bringing the total to 12 active courses. Plans for 2024 include interactive webinars, case studies, and new courses on communicable and non-communicable diseases.
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Critical Care Course (with UCLH): This 12-month course continues to enhance pharmacists' skills in critical care settings in LMICs. Delivered in collaboration with UCLH, it trained pharmacists from 12 countries, with plans for expanded cohorts starting in 2025.
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AMS Leadership Fellowship for Africa (ALF-A): The fellowship supported 45 mid-career pharmacists across two cohorts, equipping them with leadership skills in antimicrobial stewardship (AMS). Communities of Practice events engaged stakeholders and integrated projects into national AMR agendas.
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Pharmacy Workforce Data: In partnership with WHO and FIP, the CPA launched an initiative to collect pharmacy workforce data across Commonwealth countries. A data collection form was developed and disseminated, with data being collected on an ongoing basis to support workforce strategy and advocacy efforts.
2. 1.2. Health Systems Strengthening
The CPA strengthened healthcare systems through innovative programmes and resources:
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PharmAid: Renewed our partnership with BookAid International, dispatching 5,000+ books to 10 countries, including Malawi, Nigeria, and Sierra Leone. Additional shipments reached Lesotho, Sri Lanka, and St. Vincent and the Grenadines. Plans are underway to continue expanding book distribution.
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SPARC Programme: Delivered antimicrobial stewardship solutions, including:
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Prescribing Companion App, which added guidelines from five countries and reached over 22,000 healthcare professionals since launch. The app is now integrated into AMS activities in 16 countries.
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Data for Action training, planning for development and delivery of curated training modules in 5 countries to support 5 countries using antimicrobial use and surveillance data to inform policy and practice for better AMS.
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Malawi eMMS Pilot, aimed at improving antimicrobial use data collection, progressed with stakeholder engagement and system development.
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CwPAMS Programme: Supported 24 AMS projects in eight countries, with workshops, webinars, and country monitoring visits strengthening implementation. Integration with national systems occurred in Zambia, Malawi, and Nigeria.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
- VIPSD: The Voluntary Information and Price Sharing Database facilitated procurement collaboration. Scoping for eight countries informed future development, and a Heads of Procurement Network was established.
3. 1.3. Advocacy, Campaigns, and Events
The CPA actively championed pharmacists’ roles in improving health systems and addressing global health priorities:
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Commonwealth Civil Society Policy Forum and Health Ministers Meeting: Presented actionable recommendations on health system resilience, workforce sustainability, and climate change's health impacts. These influenced discussions at the Commonwealth Health Ministers Meeting and broader Commonwealth advocacy.
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World AMR Awareness Week 2023: Focused on engaging young pharmacists through webinars and campaigns, raising awareness about antimicrobial resistance. Activities reached thousands via social media and events.
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Commonwealth Pharmacists Day 2024: Celebrated under the theme "Pharmacists Developing Resilient and Sustainable Health Systems for All." Pharmacists actively participated by sharing personalized flyers and videos. The campaign reached over 25% of CPA’s social media audience and emphasized building resilient healthcare systems.
For more information visit www.commonwealthpharmacy.org
2. Public Benefit
Upon appointment, all trustees are required to sign a Code of Conduct that outlines the commitment to CPA’s charitable objectives and working for the benefit of the public. Trustees are formally briefed on and sent the constitution and links to the Charities Commission Guide on the Responsibilities of Trustees on appointment and asked to familiarise themselves with these documents, as part of the trustee induction process.
As the charity has grown significantly over the last few years, trustee training has been introduced and took place between October and December 2023 - this included further emphasis on all Charities Commission’s Guidance, including that relating to public benefit.
● 3. Contribution made by volunteers
A volunteer governance/risk advisor continued to support the work of the charity.
Several volunteers also work for the CPA, including 7 individuals who contributed their skills and expertise as an extension of our research and programmes teams.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
Major activities carried out in the reporting period 1st July 2023 – 30th June 2024
1. Practice and Educational Resources
1.1. PharmAid
Background and Aim: The primary aim of PharmAid is to provide essential medicines information resources to pharmacists and healthcare professionals throughout the Commonwealth. This initiative has been a cornerstone of the CPA's commitment to fostering professional development and knowledge-sharing among its members for nearly five decades.
Countries: Lesotho, Malawi, Nigeria, Papua New Guinea, Rwanda, St Vincent and The Grenadines, Sierra Leone, Sri Lanka, Tanzania, Uganda.
Key Deliverables
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CPA renewed a Memorandum of Understanding with BookAid International to manage the scheme.
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Donations received from Pharmaceutical Press and the National Institute for Health and Care Excellence
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(NICE)
Outcomes and Impact
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Book Aid International dispatched books, totalling 5,000, aimed to benefit Commonwealth countries such as Malawi, Uganda, Rwanda, Tanzania, Sierra Leone and Nigeria.
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With the support of Macmillan Distribution (MDL) through PharmPress, the CPA successfully shipped books to Commonwealth countries where Book Aid International does not operate. We dispatched 240 books to Lesotho, St Vincent and The Grenadines, Sri Lanka, and Papua New Guinea.
1.2. Continuing Professional Development – Online platform
Background and Aim: The Continuing Professional Development (CPD) platform provides pharmacists with key courses to continue their professional development and optimise the care they provide to patients.
Countries: Cameroon, Eswatini, Fiji, Gambia, India, Kenya, Lesotho, Malawi, Mauritius, Namibia, Nigeria, Papua New Guinea, Saint Lucia, Saint Vincent & The Grenadines, Samoa, Sierra Leone, South Africa, Sri Lanka, Tanzania, Uganda, Zambia and Zimbabwe.
Key Deliverables
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Launched four new courses: 'An Introduction to Behaviour Change' (3 modules), 'Tuberculosis Management,' 'Management of Tuberculosis in the Community,' and 'Management of Tuberculosis in Hospital Settings,' each with 4 modules to complete our courses in the Tuberculosis programme.
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Updated the third AMS course, 'Antimicrobial Stewardship in Practice,' by combining two courses: 'AMS in Community Practice' and 'AMS in Hospital Practice.
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A total of 12 live 3-4 modules courses and additional AMS tools and resources are now available on the platform.
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In June 2023, we secured funding as part of our ongoing collaboration with Novartis to maintain and further develop courses and other resources, ensuring that these free resources remain accessible to pharmacists across the Commonwealth and beyond.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
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Strengthened stakeholder relationships and engagement and increased enrolment on the platform: a total of 10,858+ pharmacists enrolled on the platform (July 2023), an increase of 1,058+ users compared to last year (2023: 9,800; 2022: 8,700).
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Four more countries joined the membership: Sri Lanka, Papua New Guinea, Samoa and Zimbabwe.
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Abstract submitted to the 29th Federation of Asian Pharmaceutical Associations (FAPA) in August 2023, and accepted for poster and oral presentation, in October 2023, in Taiwan.
4. 1.3. Critical Care Course (with UCLH)
Background and Aim: Since 2022, the CPA has collaborated with the University College Hospital (UCLH) to extend access of their "Fundamentals of Critical Care'' 12-month course to 60 pharmacists in LMIC per cohort delivered. The course offers a comprehensive and structured approach to equipping pharmacists with the necessary knowledge and skills to optimise the management of patients in the Critical Care setting.
Countries: Cameroon, Eswatini, Ghana, India, Kenya, Nigeria, Rwanda, Sierra Leone, Tanzania, Uganda, Zambia, Zimbabwe.
5. 1.4. Pharmacy Workforce Data
Background and Aim: The CPA is working collaboratively with the WHO National Health Workforce Accounts (NHWA) and the International Federation of Pharmacists (FIP) to collate pharmacy workforce data.
Countries: All Commonwealth countries.
Key Deliverables
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New project webpage developed.
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Combined CPA/WHO/FIP data collection form developed.
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Data collection form disseminated to member organisations in June 2024 and ongoing.
2. Programmes
2.1. SPARC - Surveillance and Prescribing Support for Antimicrobial Stewardship Resource Capacity Building
Background: SPARC delivers innovative solutions to improve antimicrobial surveillance and prescribing in partner countries with a geographic focus in LMICs in Africa and Asia, to build workforce capability, capacity and resilience in health systems, in the drive for better global antimicrobial stewardship. The programme has three core work streams:
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The Prescribing Companion App, a mobile Application and website designed to support prudent antimicrobial prescribing in human and animal health in line with the global one health approach.
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Data for Action: Support antimicrobial use and surveillance in human health through curated training modules supporting countries in data use to inform policy and practice for better AMS.
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Malawi electronic medicines management system (eMMS): Pilot to address critical gaps in Antimicrobial consumption data and patient prescription data in Malawi.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
Countries: Bangladesh, Bhutan, Eswatini, Ghana, India, Indonesia, Kenya, Laos, Malawi, Nepal, Nigeria, Pakistan, Papua New Guinea, Senegal, Sierra Leone, Sri Lanka, Tanzania, Timor Leste, Uganda, Vietnam, Zambia, Zimbabwe.
Key Deliverables - Costed Extension (June 2023 to February 2024)
Further development of the Prescribing Companion App
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A further 5 National antimicrobial human health guidelines from Malawi, Sierra Leone, Nigeria, Timor Leste and Nepal were uploaded, quality checked and published on the App. These efforts were entirely country led through App champions (trained country super users) to increase ownership and customization to context.
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To support country App Champions, a digital governance process has been built into the App to ensure quality and accuracy of uploaded guidelines.
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Over 20 in-country App promotional activities led by App champions across 11 countries were conducted covering over 700 healthcare workers.
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Over 3500 new registered users through the App engagement events.
Scoping and Planning for Phase II
Development and approval of the proof of concept for the Malawi eMMS pilot in collaboration with national stakeholders from the Malawi Ministry of Health.
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The project research team completed a desktop scoping exercise across a wide variety of stakeholders to gather information on AMR context in up to 22 Fleming Fund countries.
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Three in-country grant inception/ scoping events attended in preparation of phase II including; Timor Leste, Bangladesh and Nepal.
Findings from the scoping were used to inform the SPARC II Proposal and translated into country specific AMR context proformas to be used for future work.
Phase II proposal development and submission in December 2023
Key Deliverables - SPARC II to date (March to June 2024)
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SPARC Phase II Grant Awarded in March 2024 and Grant Agreement signed.
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16 country work plans have been submitted for approval before implementation can officially kick off, 9 of these have been approved. Phase II adopts a more collaborative approach, closely aligning with country priorities to collectively advance the core work areas of the Fleming Fund. We are working in partnership with Country Grantees, Regional Grantees, and other strategic alignment agreements to deliver on the 3 core workstreams.
Outcomes and Impact
SPARC 1 Evaluation: Using a mixed method’s approach to evaluate the implementation of SPARC 1, the majority of the participants (82%) rated the programme’s overall performance as ‘very good’. Success of SPARC 1 was attributed to: a well-managed programme, access to high-quality resources, effective training initiatives, active participation of participating countries, alignment with national AMS action plans, strong stakeholder collaboration and utilisation of high-quality data
Enhanced Antimicrobial Prescribing Practices: The expansion of the Prescribing Companion App, with the addition of four national antimicrobial guidelines from Malawi, Sierra Leone, Nigeria, Timor-Leste, and Nepal,
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
directly contributed to more accurate and context-specific prescribing practices. Since launch in November 2022, over 22,000 healthcare professionals have now integrated this tool into their daily routines, leading to more informed and effective antimicrobial use in both human and animal health.
Increased Local Ownership and Customization of the App: The country-led efforts to upload and maintain antimicrobial guidelines in the Prescribing Companion App have fostered greater local ownership. The involvement of trained App champions has ensured that the guidelines are not only accurate but also tailored to the specific needs and contexts of each country, thereby enhancing the relevance and effectiveness of the tool.
Increased Regional Collaboration: The SPARC programme’s collaborative approach, involving partnerships with Country Grantees, Regional Grantees, and strategic stakeholders, has fostered a spirit of cooperation across regions in the global action against AMR
Conference Dissemination: A total of 5 conference abstracts accepted for presentation as follows: 29[th] Congress of the Federation of Asian Pharmaceutical Associations, Taipei, Taiwan, 24-28 October 2023 – abstract accepted and poster and oral presentation delivered. 9[th] Working Symposium of the Pharmaceutical Care Network Europe, Basel-Switzerland, 20-22 June 2024 – abstract accepted and poster presentation delivered. 22[nd] International Social Pharmacy Workshop, Canadian Rocky Mountains-Canada, 7-11 July 2024 – abstract accepted and poster presentation delivered. 82[nd] World Congress of Pharmacy and Pharmaceutical Sciences, Cape Town-South Africa, 1-4 September 2024 – abstract accepted for poster presentation. Royal Pharmaceutical Society Annual Conference, London-UK, 8 November 2024 – abstract accepted for poster presentation.
Prescribing Companion App.
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Expand reach of the App beyond the 13 Phase 1 countries by supporting upload of 15 national antimicrobial guidelines in human health.
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5 Animal health national guidelines uploaded and published.
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Expansion of international AMS and IPC modules for Human and Animal Health in line with Global one health approach.
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Rollout of the Digital Governance Process to support more App champions in App maintenance and customization.
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App promotional events, including a national physical launch event per country followed by facility level promotional activities.
Data for Action training in 5 countries.
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Development of modular workshop materials for the 4 core modules including a curriculum, facilitator guide and participant manuals.
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Delivery of the 4 training modules: AMS Leadership and Accountability, AMU Data collection, Data Analysis, Data use and Behavioural change.
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Feedback and follow up for trained sites.
Malawi eMMS
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eMMS Architectural assessment.
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eMMS version development and testing resulting in a fully functional system interoperable with local systems.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
- Online training and technical support for country ownership.
2.2. CwPAMS - Commonwealth Partnerships for Antimicrobial Stewardship
Background and Aim: The CwPAMS programme aims to tackle antimicrobial resistance (AMR) by supporting low- and middle-income countries (LMICs) to generate, share and use data to improve antimicrobial use and clinical practice, and encourage further investment in AMR. The programme is managed by CPA in partnership with the Global Health Partnerships (formerly THET - Tropical Health and Education Trust), and is funded by the UK Department of Health and Social Care’s Fleming Fund.
Countries: Ghana, Kenya, Malawi, Nigeria, Sierra Leone, Tanzania, Uganda, Zambia. In partnership with the United Kingdom.
Key Deliverables
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Twenty-four AMS projects, initiated in March 2023 across eight CwPAMS countries, are still ongoing. All eight Hub and Spoke partnerships successfully onboarded their respective spoke sites and initiated the capacity building and knowledge sharing between the hub and spoke sites.
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Facilitation of workshops: Health partnerships were trained on several areas in the last year – including using data for quality improvement, One Health, substandard and falsified medicines (SFMs). The number of participants in each webinar ranged from 40-150 attendees across all eight CwPAMS countries. The recordings of the webinars were made available for partnerships to view and use for local training.
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Access to Behaviour Change Module on CPA CPD platform: Over 90 healthcare professionals were given access to undertake the module.
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Developed tools and resources including: a webinar and Q&A document to raise awareness of SFMs ; infographics and leaflets to support quality sampling procedures in the laboratory.
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Country monitoring and support visits: Across January-March 2024, CPA and GHP undertook incountry monitoring visits across the eight CwPAMS countries to assess the progress of projects, meet with partnership teams, discuss challenges, and bolster implementation of CwPAMS projects. CPA, GHP, and ICC teams worked with the local partnership teams to identify project achievements, discuss possible solutions to challenges, and identify opportunities to maximise success during the remaining programme period.
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Increase in use of the Prescribing Companion App: Promotional events were held in each of the 8 CwPAMS countries to promote use of the Prescribing Companion App. They contributed to an additional 8000 users on the app at the end of April 2024.
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Integration of CwPAMS into national mechanisms: The ICCs facilitated country-specific ownership of the CwPAMS projects. For example, in Zambia, the ICCs started submitting quarterly progress updates to the Zambia National Public Health Institute on CwPAMS activities. In Malawi, two hospital managements have now allocated a monthly budget for AMS activities and another hospital has allocated a budget to support procurement and support antibiogram development.In Nigeria, the Director General of the NCDC has included CwPAMS into the national AMR programme.
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Conducted a series of Community Pharmacy focused discussions to leverage contextual experiences for developing resources and tools to promote AMS in CPs: 3 sets of focused discussions were held with TEICCs and Partnerships, bringing together 30 participants.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
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Royal Society AMR Event : On May 16th, 2024, His Majesty's Government and the Royal Society convened a stakeholder meeting in London, to discuss AMR. At the event, CwPAMS was showcased through a poster, video, and panel discussion. The CPA Senior Technical Advisor, Claire Brandish, explained the role of HPs & Pharmacists in tackling AMR. Insights gained from the event will inform and strengthen our ongoing and future AMR initiatives.
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Fleming Fund Delivery Partners’ Meeting : In September 2023, CPA and GHP colleagues were delighted to participate in the Fleming Fund Delivery Partners’ event in Ghana, where they met, interacted, built and strengthened relationships with other Fleming Fund Delivery Partners. The opportunity to share our experiences in fostering behaviour change in AMS at the workshop, was a platform to raise awareness on the impact of CwPAMS work. Our presentation was an opener to further discussions with delivery partners during and after the event.
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Coordination with Fleming Fund Country Grantees (FF CG): We’ve participated in two country
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coordination meetings, led by FF CGs in Nigeria and Tanzania. All the FF CGs were invited to participate in the CwPAMS Annual review meetings in May/June 2024. The meetings provided an opportunity to update on the progress of CwPAMS work, continue to explore potential areas of collaboration & manage the risk of duplication of efforts.
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Hub & Spoke showcase webinar series launched : The CPA Technical ICCs are chairing the webinars, while in-country partnership members deliver presentations. The inaugural session featured Kenyan and Ugandan hub pharmacist leads and ALF-A Fellows sharing effective Infection Prevention and Control (IPC) strategies and their impact on reducing infections. With 107 attendees from across CwPAMS countries, the series fostered knowledge exchange. A bidirectional learning and sustainable approach was exemplified: UK-trained Ugandan hub staff trained their Kenyan counterparts, and trained hubs have extended the training to the spokes where they’re also promoting the local production of alcohol hand gel.
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Sixteen abstracts detailing various CwPAMS technical workstreams at the programmatic level, were accepted for presentation at six conferences, (6 presented, 10 upcoming) : Clinical Pharmacy Congress, UK, May 2024 (1 abstract, 1 oral presentation); 4th International Congress of Health Workforce Education and Research, Barcelona, June 2024 (1 abstract, 1 oral presentation); 9[th] Working Symposium of the Pharmaceutical Care Network Europe, Basel, June 2024 (4 abstracts, 4 poster presentations); International Society for Infectious Diseases, Cape Town, December 2024 (3 abstracts); 82[nd] FIP World Congress of Pharmacy and Pharmaceutical Sciences, September 2024 (4 abstracts, 4 poster presentations); 22[nd] International Social Pharmacy Workshop, Canadian Rocky Mountains, July 24 (3 abstracts, 1 oral presentation and 2 poster presentations).
2.3. ALF-A - AMS Leadership Programme for Africa
Background and Aim: Based on the success of the UK's Chief Pharmaceutical Officers Global Health Fellows programme, a similar fellowship programme, the Africa Leadership Fellowship-AMS (ALF-A), has been developed for mid-career pharmacists in Africa who are part of a CwPAMS 2 partnership.
Countries: Ghana, Kenya, Malawi, Nigeria, Sierra Leone, Tanzania, Uganda, Zambia.
Key Deliverables
- Fellowship places were awarded to 30 fellows in the first cohort in August 2023, and they commenced the fellowship in October 2023.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
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Funding for the second cohort was secured in October 2023, and fellowship places were awarded to 15 fellows in November 2023, with the fellowship commencing in January 2024.
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Both cohorts completed AMS, Behaviour Change, Project Management, and QI online learning and action learning sessions.
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Cohort 1 completed the NHS Leadership Academy’s Edward Jenner course levels 0, 1, 2, 3, & 4, along with associated webinars, in June 2024. Cohort 2 has completed up to level 3 and is currently undertaking course 4.
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8 in-country Communities of Practice Shared Learning Events took place between March and April 2024 bringing together fellows, mentors and key AMR stakeholders.
Outcomes and Impact
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Fellowship progress : 42 fellows (out of the initial 45) are currently achieving more than 90% of the fellowship requirements:
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Cohort 1: of the 30 fellows, 28 are achieving more than 90% of the fellowship requirements, one is achieving between 60% and 90%, and one is below 60%.
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Cohort 2: of the 15 fellows, 14 are achieving more than 90% of the fellowship requirements; one withdrew in April 2024 due to personal reasons.
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In-country events : Achievements from the in-country events include:
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Attendance of a total of 44 fellows, 18 mentors and 18 key AMR stakeholders.
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The creation of 8 Communities of Practice.
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Project plan presentations by the 44 fellows, raising awareness amongst key AMR stakeholders, and the Ministry of Health Official promoted the sustainability and country ownership leading to support and integration into the national AMR agenda.
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Shared-learning opportunities, with fellows receiving leadership development training, leaving them motivated with a clear plan for disseminating their work locally and transferring knowledge to others.
● Conference dissemination:
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Royal Pharmaceutical Society Annual Conference 2023, London, UK - One abstract accepted for poster presentation in October 2023.
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International Network for Health Workforce Education Conference 2024, Barcelona, Spain - One abstract accepted for oral presentation in June 2024.
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International Social Pharmacy Workshop 2024, Canadian Rocky Mountains, Canada - One abstract accepted for oral presentation in July 2024.
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International Pharmaceutical Federation Congress 2024, Cape Town, South Africa - One abstract accepted for poster presentation in September 2024.
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Royal Pharmaceutical Society Annual Conference 2024, London, UK - One abstract submitted and awaiting result.
2.4. VIPSD - Commonwealth Voluntary Information and Price Sharing Database
Background and Aim: VIPSD was established in response to the 2018 deliberations of the Commonwealth Health Ministers, who identified the need for a robust information-sharing mechanism among member states.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
The initiative aims to support informed decision-making in the procurement of essential medicines. Despite being endorsed by Commonwealth Health Ministers in May 2021, the database's uptake and deployment have been limited.
Countries: The project targeted up to 20 of the 56 Commonwealth member states, spanning five regions: the Eastern Caribbean, Southern African Development Community, Association of Southeast Asian Nations, Malta/Europe, and the Pacific.
Key Deliverables
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Formation of a Heads of Procurement Network (HOPN), with over 30 member states expressing interest.
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Delivery of two information sessions for Heads of Procurement in December 2023.
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Completion of desktop scoping for eight member states: Bangladesh, Dominica, Kenya, Malaysia, Malta, Solomon Islands, South Africa, and St. Vincent and the Grenadines.
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Development of eight country-specific scoping proformas.
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Development of a comprehensive scoping report, summarising key findings from the eight selected member states and proposed key recommendations.
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Establishment of ongoing quarterly sessions for the Heads of Procurement Network to address critical topics in procurement.
3. Advocacy, campaigns and other events
3.1. Commonwealth Civil Society Policy Forum 2024
Background and Aim: The 2024 Commonwealth Civil Society Policy Forum theme was ‘Actionable Solutions to Building Resilience in Healthcare Systems within the Commonwealth, with an Emphasis on Small and Vulnerable States’, in line with the Commonwealth Health Ministers meeting, to raise awareness of the impact of climate change and other natural disasters on health within Civil Society.
Countries: All Commonwealth countries.
Key Deliverables: As a key member of the Commonwealth Health Professions and Partners Alliance the CPA inputted into the programme and helped shape the 6 actionable recommendations:
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Recommendation 1 - Addressing the effects of climate change on health
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Recommendation 2 - Strengthening Health Emergency Capacities
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Recommendation 3 - Leveraging workforce capability to support health across the whole life course
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Recommendation 4 - Bringing younger and older generations together
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Recommendation 5 - Addressing sustainable availability and employment of healthcare workers
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Recommendation 6 - Developing a resilient health workforce
An online survey was conducted prior to the Forum 2024 to gather views and opinions on the draft recommendations. A total of 94 responses were received, with the majority of respondents agreeing with all the key challenges identified and proposed recommendations (over 98% across all recommendations). Minor changes and suggestions were proposed to the original recommendations.
- A report has been produced, including the 6 recommendations which have been used for our ongoing advocacy work throughout 2024.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
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Actionable recommendations were presented at the Commonwealth Health Ministers Meeting.
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A manuscript has been developed to be published in a peer-reviewed journal.
6.
3.2. Commonwealth Health Ministers Meeting 2024
Background and Aim: The annual Commonwealth Health Ministers meeting was held on the 24-25th May 2024 in Geneva, Switzerland, on the margins of the 77th World Health Assembly, to “foster a shared understanding of health system resilience to achieve Universal health Coverage and health security and to catalyse joint action towards strengthening health systems within the Commonwealth”. The theme this year was “Actionable solutions to build resilience in Health Systems within the Commonwealth, with an emphasis on small and vulnerable states”.
Countries: All Commonwealth countries.
Key Deliverables: CPA, as a key member of the Commonwealth Health Professions and Partners Alliance, presented the outputs and recommendations of the Commonwealth Civil Society Policy Forum. The outcome of the Commonwealth Health Ministers meeting, along with the 67 resolutions agreed on, are recorded in an outcome statement which include issues on:
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Building health system resilience
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Health and care sector challenges
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Access to health products and services
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Non-communicable diseases, cancer and mental health
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Addressing the intersection of climate change and public health.
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Partnerships and networking.
3.3. World AMR Awareness Week 2023
Background and Aim: The World AMR Awareness Week (WAAW), celebrated annually between 18[th] and 24[th] of November, is a campaign dedicated to raising awareness about antimicrobial resistance. The theme for WAAW 2023 was “Preventing antimicrobial resistance together”.
Countries: All Commonwealth countries.
Key Deliverables: The campaign and activities were recognized and endorsed by the Commonwealth Secretariat as part of the Year of the Youth Activities.
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Webinar focused on young pharmacists across the Commonwealth, with over 500 registrations (mass Mailer was sent to over 12,000 recipients with 32% open rate). The event brought together young healthcare professionals and enthusiasts to discuss the current global antimicrobial resistance crisis and explore innovative solutions. The panel featured young professionals actively involved in healthcare and public health initiatives, particularly those engaged in AMR work. The primary goal of the webinar was to foster dialogue on the importance of youth perspectives in addressing the AMR crisis.
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Selfie cards, with the message "I am stepping up against AMR, are you?", distributed across all our physical programs and engagements leading up to World Antimicrobial Awareness Week. At each event with pharmacists, we captured photos of pharmacists across the Commonwealth holding these cards,
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
which were then shared on social media throughout the week of World Antimicrobial Awareness Week. Over 33,000 impressions across Twitter, LinkedIn, Instagram and Facebook were achieved.
3.4. Commonwealth Pharmacists Day 2024
Background and Aim: The Commonwealth Pharmacists Day, celebrated annually on the 16th of June, is a dedicated occasion to recognize and appreciate the crucial role pharmacists perform in the healthcare systems spanning the 56 Commonwealth nations. The theme for 2024 was Pharmacists Developing Resilient and Sustainable Health Systems for all, developed in collaboration between the CPA President and staff team. The focus emphasised the critical role Pharmacists have to play in the modern healthcare landscape. We experimented this year with embedding a secondary theme into the campaign, intended to make core theme more relevant to the everyday Pharmacist, and so chose to emphasise the “Resilient” aspect of the message by also highlighting the need for the development of the #ResilientPharmacist to create resilient health systems.
Countries: All Commonwealth countries.
Key Deliverables: Building on the success of our 2023 campaign, the core of the 2024 campaign was centred around self-representation, enabling pharmacists from across the Commonwealth to participate actively. This involved:
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Uploading personal photographs.
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Submitting their names and respective countries.
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Receiving a personalised flyer bearing their name, country, and a relevant message. These messages were themed around the #ResilientPharmacist tag and connecting individual resilience to improvements in healthcare systems or patient experience; for example “the resilient Pharmacist embraces continuous learning” or “the resilient Pharmacist finds strength in collaboration”.
Outputs and Impact
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Mass Mailer: An email was sent to all CPA 13,075 current CPA subscribers celebrating the Day and encouraging involvement from our networks. The email was opened by 4,613 people, a gain of 6% on last year’s mailer.
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Social Media: A series of coordinated posts across our social media channels were viewed 4,731 times, which represents around 25% of our maximum following, broadly in line with industry standards for a social media presence of our size and niche appeal.
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Video Content: This year, we produced two videos to share with our members celebrating the day - one from President Mary Anne Ciappara and one from CEO Victoria Rutter. These videos account for about 50% of all social media engagement, and were professionally edited to enhance their quality and impact.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
4. Future Plans
4.1. Aims and Objectives
The Commonwealth Pharmacists Association (CPA) remains committed to its mission of improving health outcomes across the Commonwealth by enhancing pharmacy education, strengthening healthcare systems, and fostering impactful global partnerships. This section outlines CPA’s future plans and strategic objectives, which focus on expanding access to professional development resources, supporting antimicrobial stewardship efforts, and promoting leadership and advocacy within the pharmacy sector.
At the heart of CPA’s strategy is the belief that pharmacists are often the most accessible healthcare professionals in their communities, making them pivotal to improving public health and reducing health disparities. Recognising this, CPA aspires to expand its programmes to equip community pharmacists with the necessary tools and training to address key health challenges, moving beyond our award winning AMR programmes to recognise the double burden of disease faced by LMICs, putting pharmacists at the forefront of the management and prevention of non-communicable diseases (NCDs) such as diabetes, cardiovascular diseases, and respiratory illnesses.
Programme specific priorities are detailed further below and include the continued enhancement of initiatives such as the Continuing Professional Development (CPD) platform, the SPARC and CwPAMS programmes, and the expansion of leadership fellowships. CPA aims to strengthen partnerships, promote data-driven approaches, and increase pharmacist capacity, particularly in LMICs.
An important aspect of CPA’s future aspirations is securing sustainable funding to support its growing programmes and ensure long-term resilience. By pursuing new grant opportunities, diversifying income streams, and enhancing financial reserves, the organisation seeks to maintain operational stability and meet the evolving needs of its member countries. CPA is also committed to strengthening its internal governance, increasing volunteer engagement, and improving risk management to address organisational sustainability.
Through these efforts to empower the pharmacy profession throughout the Commonwealth, CPA aims to address global health challenges, reduce health inequalities, and contribute meaningfully to the Sustainable Development Goals (SDGs).
4.2. Practice and Educational Resources
4.1.1 PharmAid
Next steps and future work: The CPA aims to continue partnering with BookAid to continue delivering books to Commonwealth African countries.
4.1.2 Continuous Professional Development – Online Platform
Next steps and future work: The CPA has a program to deliver 2 courses in 2024 and 4 courses in 2025, along with associated webinars to support online learning and provide additional tools and resources for our learners to use in practice and patient care delivery. This initiative is in response to learner feedback from the 2023 survey, which called for more interactive webinars, case studies and an increase in learning modalities on the platform. The courses and webinars will cover communicable and non-communicable diseases, as well
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
as pharmacy practice, which have been highlighted as priority areas by our members. Moving forward, our courses will also incorporate opportunities for learners to reflect on practice.
4.1.3 Critical Care Course (with UCLH)
Next steps and future work: We are currently seeking funding to expand access to a larger number of pharmacists in LMICs in the next cohort, commencing in April 2025.
4.1.4 Pharmacy Workforce Data
Next steps and future work: Data collection will take place on an ongoing basis and feed into our strategy and advocacy work including workforce and education.
4.3. Programmes 4.2.1 SPARC – Surveillance and Prescribing Support for Antimicrobial Stewardship Resource Capacity Building
Next steps and future work
We anticipate to officially start implementation of SPARC II activities in September 2024 after all country work plans have been approved by the grant management agent. The main milestones/deliverables for each of the 3 core work streams are described below.
4.2.2 CwPAMS – Commonwealth Partnerships for Antimicrobial Stewardship
Next steps and future work: Over the next year, we will continue supporting implementation of the 24 AMS projects, building capacity of healthcare professionals and to strengthen country ownership, collaboration and knowledge sharing. We shall provide additional support to enhance sustainability and sharing of best practices.
4.2.3 Alf-A – AMS Leadership Programme for Africa
Next steps and future work: The next steps are to support Cohort 2 in completing their Edward Jenner Course 4 and the remaining 3 webinars on Leadership, Quality Improvement, Data Analysis and Research, and their project work. We will support all fellows in submitting their project reports in September for Cohort 1 and in December for Cohort 2.
The next key phase will include the monitoring and evaluation of the program, including the delivery, implementation, and impact on the fellows' leadership development and the mentorship program. Together with the research team, we are analysing the data collected so far (pre-fellowship surveys and post-action learning sessions) and developing tools for end-of-program questionnaires and focus group meetings for fellows and key stakeholders. Apart from internal and funders reports, we also plan to submit our findings as peer-reviewed journal publications.
4.2.4 VIPSD – Commonwealth Voluntary Information and Price Sharing Database
Next Steps and Future Work
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A manuscript has been developed to be published in a peer-reviewed journal.
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Continuation of the Heads of Procurement Network sessions.
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Horizon scanning for resources to support further VIPSD development and implementation.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
4.4 Advocacy, Campaigns
4.4.1 Commonwealth Health Ministers Meeting 2024
Next steps and future work: The six recommendations, reflecting civil society priorities, informed the subsequent Commonwealth Health Ministers meeting in enhancing healthcare resilience across the Commonwealth, ahead of the 7th WHO World Health Assembly in Geneva, Switzerland, between 27 May and 1 June 2024. The CPA has also taken these recommendations into account to further shape programmes of work, in particular around the pharmacy workforce and access to medicines.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
1. Financial Review
The Charity has continued to grow after a stable income over the last 2 years preceded by a particularly rapid growth trajectory, reflected in a turnover for the year of £1.19m (2023: £725k).
The Charity’s core unrestricted fund stands at £149k (2023: £108k).
Designated funds from prior years have been expended (2023: £25k). Restricted funds are £167k (2023: £211k) which reflect the unspent funds for project activity that extends over the next financial year.
The Charity begins the new financial year in a good financial position. The total funds carried forward are £316k (2023: £344k).
2. Reserves Policy
Reserves are held to help the charity operate efficiently. The unrestricted reserves are that part of the charity’s funds that are freely available to spend on the charity’s purposes. Whilst ensuring that the charity holds at least three months of unrestricted funds to cover running costs, the reserves policy also looks at building up reserves for unforeseen expenditure which will strengthen the resilience of the charity. Unforeseen expenditure can include a shortfall in income, temporary cash flow issues, uncontrolled costs, trustee liability, sudden closure. A decision to carry c. £100k in unrestricted reserves was deemed prudent and will be reviewed quarterly in light of a growing team of employed staff. This cost relates to three months of salaries and relevant redundancy costs.
3. Principal sources of funds:
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£521,149 (2023: £312,373) from the Department of Health and Social Care’s (DHSC) Fleming Fund to provide the technical input and oversight to the Commonwealth Partnerships for Antimicrobial Stewardship (CwPAMS) programme and £29,597 for the Alf-A 2 programme.
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£343,502 for the SPARC Extension programme and £217,468 for the SPARC 2 programme (2023: £223,992 for the SPARC1 programme).
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£23,211 (2022: £26,789) from the Royal Pharmaceutical Society to support staffing costs.
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£27,369 (2022: £20,653) from membership fees and donations.
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£116,246 from Pfizer carried forward from 2023 as a medical education grant to support pharmacists attaining the relevant local CPD via the CPD platform.
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£22,350 from Reckitt to run an educational programme, including, but not limited to a train the trainer workshop covering Clinical Consultation Skills and expanding pharmacists scope of practice.
4. Principal Risks
The CPA has a strategic risk register in addition to those relating to individual projects. The risks to the charity have been categorised as operational, financial, regulatory, governance and external.
The response and mitigations relating to these risks are detailed in the strategic risk register and are reviewed at least quarterly by the senior management team and more formally every quarter in liaison with the Board of Trustees. A further in depth review of the risk register took place in May 2024, resulting in a much more comprehensive list of risks and a more standardised way of defining these.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
5. Structure, Governance and Management
The charity is governed by the constitution accepted in December 2017, and adopted in July 2018 when the CPA officially began functioning as a Charitable Incorporated Organisation (CIO). This replaced the original constitution that related to the establishment of the unincorporated charity that was adopted in Dec 2015.
The charity is a CIO consisting of 28 (2023: 25) member organisations and over 11158 (2023: 10023) individual members to date. Traditionally the CPA has been an association of member organisations. Individual reach is expected to continue to grow in line with the relationships and collaborative working opportunities developed.
6. Trustees
In accordance with the constitution, there are:
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2 ex-officio Trustees (the President and immediate past President) who remain in office for the duration of their service (up to 2 terms of 2 years)
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Up to 4 nominated Trustees that serve a 3-year term (currently our Treasurer and Chair)
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Between 4 and 12 elected Trustees that are appointed or reappointed annually in accordance with the constitution (1/3 must step down each year) at the AGM
The Trustees can fill any casual vacancy in their number and may co-opt nor more than three additional trustees, any person so appointed being entitled to hold office until the next AGM.
Any new trustees appointed are briefed by the board of Trustees of their legal obligation under charity and company law and the contents of the Memorandum and Articles of Association. They are given copies of the Memorandum and Articles of Association, recent Trustee meeting minutes and the latest financial information.
They are also directed towards the Charity Commission website, especially to booklets CC3 “The Essential Trustee: and CC3a, “Charity Trustee: what’s involved?”. Trustees are encouraged to attend appropriate training events which will help them know their responsibilities.
7. Organisational Structure
The CPA is governed by the board of Trustees.
The Chief Executive Officer reports to the board of trustees and manages the day to day running of the organisation, working with the CPA team of staff, consultants, and volunteers.
The Trustees consider the Board of Trustees, the Chief Executive and the senior leadership team as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All Trustees give their time freely and no trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 9 and 18 to the accounts.
Trustees are required to disclose all relevant interests and in accordance with the Trusts’ policy withdraw from decisions where a conflict of interest arises.
The pay of the Chief Executive and senior leadership team is reviewed annually and is normally increased in accordance with average earnings. The remuneration is reviewed to ensure that it is commensurate with similar roles.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
The CPA’s council and regional assembly (previously referred to as ‘executive’) consist of representatives from the national pharmacy associations (NPAs) of the Commonwealth, from which the President and Vice president are elected. These bodies serve as an advisory board to the CPA, helping to set and deliver the strategy.
The CPA is in a unique position in terms of the organisation’s established and potential relationships, particularly in terms of:
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The heritage and close working established with the six global regions of the Commonwealth over the years and the national pharmacy associations (NPAs) in Commonwealth member states.
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The space the CPA owns for pharmacy, as an advocate for members at national meetings and Commonwealth forums. This includes the opportunity to work with other civil society organisations to provide input into health advisory committees and the Commonwealth Health Ministers meetings.
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The special relationship we have enjoyed with the Royal Pharmaceutical Society (RPS), having originated from this organisation in 1970.
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The relationships and memorandums of understandings with several partners who have aligned visions and common areas of work.
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The partnership and joint working that we have established with other organisations with similar aims and objectives – for example, the Tropical Health and Education Trust (THET) whom CPA partners with to deliver CwPAMS.
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The relationship developed with the world health organisation (WHO), where the CPA have an evolving collaborative work plan and are in ‘special relations’.
Fundraising standards information
The charity does not raise funds from the general public, and has had no complaints or concerns raised during the period in this respect.
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
8. Reference and Administration Details
Charity name: The Commonwealth Pharmacists Association Charity Commission registered number: 1176132 Charity principal address: 66-68 East Smithfield, London, E1W 1AW
Trustees during the year were:
Tony Downes Chair Raymond Anderson Vice Chair Mary Anne Ciappara President Ex-officio Biyi Oloko Treasurer Claire Anderson Zaheer Babar Resigned 14th August 2024 Manjula Halai Resigned 29th January 2024 Oksana Pyzik David Reissner Claire Thompson Resigned 19th November 2024 Rao Vadlamudi Immediate past president Ex-officio Volunteer Advisors: Matthew Hayday Governance & Risk Advisor Independent Auditor/Examiner: Benjamin Hayes FCA Wenn Townsend Other key personnel:
Victoria Rutter Chief Executive Officer Josie Malloy Finance and Business Manager (resigned 29[th] February 2024) Freya Liiv Interim Finance and Business Manager (appointed 19th February 2024) Finance and Business Manager (appointed 6th May 2024) Momodou Darboe
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
9. Public Benefit
When planning the activities for the year, the trustees have complied with their duty in Section 4 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including public benefit guidance.
The trustees have approved the report above and have authorised us to sign it on their behalf.
----- Start of picture text -----
_________
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Tony Downes – Chair
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_________
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Biyi Oloko – Treasurer
Date of approval: 10[th] February 2025
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Commonwealth Pharmacists Association Report of the Trustees For The Year Ended 30th June 2024
Statement of Trustees responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP 2019 (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Commonwealth Pharmacists Association Independent Auditor’s Report For The Year Ended 30th June 2024
Opinion
We have audited the financial statements of The Commonwealth Pharmacists Association (the ‘charity’) for the year ended 30[th] June 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charity’s affairs as at 30[th] June 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in
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Commonwealth Pharmacists Association Independent Auditor’s Report For The Year Ended 30th June 2024
the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
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the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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Enquiry of management, those charged with governance and the entity’s solicitors around actual and potential litigation claims;
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Enquiry of entity staff in accounting and HR functions to identify any instances of non-compliance with laws and regulations;
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Commonwealth Pharmacists Association Independent Auditor’s Report For The Year Ended 30th June 2024
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Reviewing minutes of meetings of those charged with governance;
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Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
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Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www. frc.org. uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The financial statements of The Commonwealth Pharmacists Association for the year ended 30[th] June 2023 were unaudited. An independent examination was performed which expressed an unmodified opinion.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed
Wenn Townsend Chartered Accountants, Statutory Auditor
Oxford
Date: 10[th] February 2025
Wenn Townsend is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.
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Commonwealth Pharmacists Association Statement of Financial Activities
For The Year Ended 30th June 2024
| Notes INCOME AND ENDOWMENTS FROM Donations 2 Total Donations and legacies Charitable activities Grant and contracts income 3 Individual subscriptions Membership fees Interest receivable Total Charitable activities Total Income EXPENDITURE ON Charitable activities 4 Total Expenditure Net Income/(expenditure) Transfers Net Movement RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 4,100 - 820 22,515 2,504 25,839 29,939 43,104 43,104 (13,165) 29,966 16,801 133,016 149,817 |
Restricted funds £ - 1,159,777 - - - 1,159,777 1,159,777 1,174,054 1,174,054 (14,277) (29,966) (44,243) 211,328 167,085 |
2024 Total funds £ 4,100 1,159,777 820 22,515 2,504 1,185,616 1,189,716 1,217,158 1,217,158 (27,442) - (27,442) 344,344 316,902 |
2023 Total funds Restated £ 916 |
|---|---|---|---|---|
| 794,254 300 19,437 - |
||||
| 813,991 814,907 747,566 |
||||
| 747,566 | ||||
| 67,341 - 67,341 277,003 |
||||
| 344,344 |
All income and expenditure have arisen from continuing activities
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Commonwealth Pharmacists Association Balance Sheet
For The Year Ended 30th June 2024
| Notes FIXED ASSETS Tangible assets 12 CURRENT ASSETS Debtors 13 Cash at bank in hand 14 CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 16 Unrestricted funds: General funds Designated funds Restricted funds TOTAL FUNDS |
2024 £ 285 7,545 502,311 509,856 (193,239) 316,617 316,902 316,902 149,817 - 167,085 316,902 |
2023 £ Restated 513 221,352 213,058 |
|---|---|---|
| 434,410 (90,579) 343,831 344,344 |
||
| 344,344 | ||
| 107,689 25,327 211,328 |
||
| 344,344 |
The financial statements were approved by The Board of Trustees on 10[th] February 2025 and were signed on its behalf by:
________ Tony Downes – Chair
Biyi Oloko – Treasurer
The notes on pages 30 to 42 form part of these financial statements.
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Commonwealth Pharmacists Association Statement of Cash Flows
For The Year Ended 30th June 2024
| Reconciliation of net income to net cash flow from operating activities Net income for the year Depreciation Interest receivable Debtors movement Creditors movement Cash (absorbed)/generated from operations Net cash from investing activities Interest received Net cash from investing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2024 £ (27,442) 228 (2,504) 213,807 102,660 286,749 2,504 2,504 289,253 213,058 502,311 |
2023 £ Restated 67,341 198 - (173,046) (34,315) |
|---|---|---|
| (139,822) - |
||
| - (139,822) 352,880 |
||
| 213,058 |
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Commonwealth Pharmacists Association Notes to the Financial Statements For The Year Ended 30th June 2024
1. ACCOUNTING POLICIES
General information and basis of preparing the financial statements
The Commonwealth Pharmacists Association is a charitable incorporated organisation. The address of the registered office is given in the charity information on page 21 of these financial statements.
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1st January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
Going concern
There are no material uncertainties about the charity’s ability to continue so it is regarded as a going concern.
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.
Expenditure
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.
Tangible fixed assets
Depreciation is provided at the following annual rates of write off each asset over its estimated useful life.
Office Equipment -25% straight line on cost.
Fund’s structure
Funds held by the charity are either:
Unrestricted funds - these are funds which can be used in accordance with the Charity's objects at the trustees' discretion.
Designated funds – included within unrestricted funds, these are funds which can be used in accordance with the Charity’s objects at the trustees’ discretion and have been assigned for specific areas of activity.
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Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
Restricted funds - these funds can only be used for restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or where funds are raised for restricted purposes.
Further explanations of the nature and purpose of each fund are included in the notes to the accounts.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
Employee benefits
When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
Prior period errors
The prior year figures for deferred income have been restated to recognise a grant from The Royal Pharmaceutical Society in the correct period.
| Reconciliation of funds Funds as previously reported Adjustments arising: Release of deferred income Funds as restated Reconciliation of net income for the previous financial period Net income as previously reported Adjustments arising: Release of deferred income Net income as restated |
1 July 2022 £ 277,003 - 277,003 |
30 June 2023 £ 319,344 25,000 |
|---|---|---|
| 344,344 | ||
| 2023 42,341 25,000 |
||
| 67,341 |
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Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
2. DONATIONS AND LEGACIES
| Unrestricted: Other donations 3. GRANT AND CONTRACTS INCOME Designated: Novartis Pharma AG International Pharmaceutical Association (FIP) Restricted: Fleming Fund (CwPAMS 2.0) Fleming (SPARC) Pfizer Commonwealth Secretariat: Price Sharing Database Royal Pharmaceutical Society grant Menarini: AMD CPD Fleming Fund (CwPAMS Alf-A 2) Reckitt Commonwealth Secretariat: Year of Youth Webinar |
2024 £ 4,100 2024 £ - - 521,149 560,970 - - 23,211 - 29,597 22,350 2,500 1,159,777 |
2023 £ |
|---|---|---|
| 916 | ||
| 2023 £ Restated 40,000 20,000 312,373 223,992 125,000 23,600 39,289 10,000 - - - |
||
| 794,254 |
4. CHARITABLE ACTIVITIES COSTS
| Direct costs Support costs (note 5) |
Unrestricted funds £ 25,387 17,717 43,104 |
Restricted funds £ 1,098,462 75,592 1,174,054 |
2024 Total funds £ 1,123,849 93,309 1,217,158 |
2023 Total funds £ 706,346 41,220 |
|---|---|---|---|---|
| 747,566 |
33
Commonwealth Pharmacists Association
For The Year Ended 30th June 2024
Notes to the Financial Statements - continued
5. SUPPORT COSTS
| Staff costs Travel and subsistence Governance (note 6) Information technology Depreciation Office costs Bad debt Other Overhead contribution (note 7) 6. GOVERNANCE COSTS Trustee expenses Auditor / examiner remuneration Other accountancy fees |
Unrestricted funds £ 24,055 11,709 8,023 3,723 228 9,238 2,566 7,967 (49,792) 17,717 |
Restricted funds £ 71,466 4,098 - - - 28 - - - 75,592 |
2024 Total funds £ 95,521 15,807 8,023 3,723 228 9,266 2,566 7,967 (49,792) 93,309 2024 £ 470 7,000 553 8,023 |
2023 Total funds £ 18,233 1,320 2,366 10,462 198 3,642 - 4,999 - |
||
|---|---|---|---|---|---|---|
| 41,220 | ||||||
| 2023 £ 23 1,780 563 |
||||||
| 2,366 |
The auditors remuneration amounts to an audit fee of £7,000 (2023: independent examination of £1,780).
7. OVERHEAD CONTRIBUTION
| Advance health and education Activity Basis of allocation Support costs Apportioned on an estimated use basis as follows: Advance health and education |
2024 £ 49,792 49,792 % 100 100 |
2023 £ 33,064 |
|---|---|---|
| 33,064 | ||
| % 100 |
||
| 100 |
34
Commonwealth Pharmacists Association
Notes to the Financial Statements - continued
For The Year Ended 30th June 2024
8. NET INCOME FOR THE YEAR
Net income is stated after charging:
| Net income is stated after charging: | ||
|---|---|---|
| Depreciation | 2024 £ 228 228 |
2023 £ 198 |
| 198 |
9. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year (2023: £Nil).
There were no trustee travel expenses reimbursed in the year (2023: £23 for 1 trustee) but a total of £470 reimbursed to third parties for trustee subsistence (2023: £Nil).
The total amount of employee benefits received by key management personnel was £254,815 (2023: £93,417). The charity considers its key management personnel to comprise of the CEO, the Finance and Business Manager and Operations Lead – Programmes.
10.STAFF COSTS
| Wages and salaries Pension Employer National Insurance contributions Overtime The average monthly number of employees during the year was as follows: Staff Number of employees earning within the following bands: £60,001 - £70,000 |
2024 £ 357,576 17,034 30,037 2,705 |
2023 £ 77,417 4,347 3,383 19,361 |
|---|---|---|
| 407,352 2024 7 2024 1 |
104,508 | |
| 2023 1.7 |
||
| 2023 - |
35
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
The Charity has a pension scheme set up with NEST for the benefit of staff. New staff have the option of joining the NEST scheme or continuing to pay into their existing personal pensions.
The amount of pension contributions charged to the charity in the year was £17,064 (2023: £4,347). The amount of pension contributions outstanding at the end of the year was £2,045 (2023: £249).
11.COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Grant income Individual subscriptions Membership fees Member association fees Total EXPENDITURE ON Charitable activities Total NET INCOME Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 916 60,000 300 19,437 - 80,653 40,239 40,239 40,414 (133) 40,281 92,735 133,016 |
Restricted funds £ Restated - 734,254 - - - 734,254 707,327 707,327 26,927 133 27,060 184,268 211,328 |
2023 Total funds £ Restated 916 794,254 300 19,437 - |
|---|---|---|---|
| 814,907 747,566 |
|||
| 747,566 | |||
| 67,341 - |
|||
| 67,341 277,003 |
|||
| 344,344 |
36
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
12.TANGIBLE FIXED ASSETS
| COST At 1st July 2023 At 30th June 2024 DEPRECIATION At 1st July 2023 Charge for year At 30th June 2024 NET BOOK VALUE At 30th June 2024 At 30th June 2023 |
Office Equipment £ 898 8988898 |
|---|---|
| 385 228 |
|
| 613 | |
| 285 | |
| 513 |
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Grant income Subscriptions Accrued income Prepayments Other debtors |
2024 £ 5,830 250 - 930 535 7,545 |
2023 £ 205,465 492 13,565 1,830 - 221,352 |
|---|---|---|
37
Commonwealth Pharmacists Association
Notes to the Financial Statements - continued
For The Year Ended 30th June 2024
14. CASH AT BANK IN HAND
| Unity Trust Bank – current Unity Trust Bank – deposit PayPal Account Soldo Account |
2024 £ 31,945 468,005 426 1,935 502,311 |
2023 £ 208,117 - 2,843 2,098 |
|---|---|---|
| 213,058 |
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Deferred income Accruals Pension Contributions HMRC Creditor |
2024 £ 46,183 121,275 14,258 2,045 9,478 193,239 |
2023 £ Restated 69,880 10,957 7,558 249 1,935 |
|---|---|---|
| 90,579 |
Deferred income is made up of contracts for services relating to the 2024/25 financial year.
38
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
16. MOVEMENTS IN FUNDS
| Unrestricted funds General fund Designated funds Novartis Pharma AG Restricted funds Fleming Fund (SPARC) Fleming Fund (CwPAMS 2.0) Pfizer Commonwealth Secretariat Royal Pharmaceutical Society Menarini AMS CPD Fleming Fund (CwPAMS Alf-A 2) Reckitt Fleming Fund (SPARC Extension) |
At 1 July 2023 £ Restated 107,689 25,327 - 43,741 116,246 23,600 25,000 2,741 - - - 344,344 |
Incoming resources £ 29,939 - 217,468 521,149 - 2,500 23,211 - 29,597 22,350 343,502 1,189,716 |
Outgoing resources £ (17,777) (25,327) (109,512) (546,817) (86,280) (23,908) (48,211) (2,741) (3,986) (9,097) (343,502) (1,217,158) |
Transfers 29,966 - - - (29,966) - - - - - - - |
At 30 June 2024 £ 149,817 - 107,956 18,073 - 2,192 - - 25,611 13,253 - |
|---|---|---|---|---|---|
| 316,902 |
Designated funds:
- Novartis, a collaboration to work together to develop and strengthen healthcare systems in selected countries with a focus on Sub-Saharan Africa (SSA). Areas of activity: Collaboration on Pharmacists Training, STELLA, Healthy Families and Corporate Volunteering
Commenced December 2021 and completed by June 2024. The Novartis funds have been treated as designated as there is a detailed plan of activities.
- FIP , International Pharmaceutical Federation, will raise the profile of the CPA and vice versa through inclusion as a partner on their website and in any joint conference and workshop programmes. Their actions will be mutually supportive, including offering mutual recognition for joint work presented at conferences and/or published in journals. They will work together to foster each other’s interests through website promotion and linkages as well as sharing, where applicable, conferences and workshop programmes/reports, relevant publications and news items. No funds remained at the end of the prior financial year.
39
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
Restricted funds:
-
Fleming Fund/SPARC, S urveillance and P rescribing support for A ntimicrobial Stewardship R esource C apacity Building. Managed by Mott Macdonald.
-
SPARC commenced in October 21 originally for 9 months. After 2 extensions it finally closed on 30[th] June 2023. The CPA was invited to apply for a second round of funding. This application was successful giving funding for an extension which ran to February 2024.
-
Health Education England - Delivering CPhO-GH-Fellowship. £12K received in the previous year and all spent in the prior year to June 2023.
- Fleming Fund/CwPAMS 1.5
CwPAMS: A health partnership scheme funded by the UK Government Department of Health and Social Care’s Fleming Fund. Managed by THET. The CwPAMS networking platform was developed by BSAC for use by partners in the CwPAMS programme in partnership with the Commonwealth Pharmacists’ Association (CPA). The forum will allow the sharing of skills and knowledge between multidisciplinary NHS teams, including or led by pharmacists with hospitals in Ghana, Tanzania, Uganda and Zambia, and expand capacity for antimicrobial stewardship. This initial programme ran until June 2022. The small amount of underspend was carried over to CwAMS 2.0.
- Fleming Fund/CwPAMS 2.0
The current programme commenced in July 2022 as a continuation of CwPAMS 1.5 and ran to June 2024. A restricted fund with a very detailed and strictly controlled budget in collaboration with THET. The figures introduced into the budget are lifted directly from the formal agreement. Funds are received partly in advance and partly in arrears.
- Fleming Fund/CwPAMS Alf-A
The African Leadership Fellowship-AMS, developed for mid-career pharmacists in Africa who are part of a CwPAMS 2 partnership.
- Pfizer - Medical Education Grant Initiative
To increase the number of Pharmacists in low/middle income countries (LMICs) accessing and completing locally relevant Continuing Professional Development (CPD) courses via an online CPD platform. The target population includes Latin America, Africa, the Middle East, Southeast Asia and beyond.
The core purpose of the CPD platform is to support in upskilling the pharmacy workforce, building capacity in health systems and ultimately improving patient care and safety. The objectives are:
-
To Increase the number of learners and National Pharmacy Associations (NPAs) engaged and accessing the platform.
-
Increase completion rate of courses for existing and new users.
-
Develop interactive webinars supporting the CPD modules and establish communities of practice via a digital engagement platform.
-
Understand impact of CPD on professional practice and how learning translates into tangible benefits for patients.
40
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
The total grant of £125,000 had been received and partially spent up to June 2023. The remaining funds of £116K have been fully spent in the current year.
-
Commonwealth Secretariat / VIPSD The Commonwealth Voluntary Information and Price Sharing Database Objectives:
-
Developing an agreed work plan, in consultation with the Commonwealth Health team for successful completion of the project within the proposed timelines.
-
Develop an engagement plan for countries focused on efforts to increase uptake of the VIPSD initiative and support the Commonwealth Secretariat in implementing plans.
-
Lead in the creation and implementation of the Heads of Procurement Network including coordination of meetings and agendas, developing minutes and reports and acting as the main point of contact for network members.
-
Support the Commonwealth Secretariat in the relaunching of the VIPSD Task Force to a formalised VIPSD functioning committee.
-
Support in drafting or amending the technical guiding documents including user manuals, FAQ sheets etc.
-
Support other activities relating to the VIPSD where relevant.
Grant of £24K received in advance from the Commonwealth Secretariat. The programme ran for 6 months from September to Feb 2024.
-
RPS, an annual grant from the Royal Pharmaceutical Society of £25K to cover core salaries for the calendar year not covered by programmes. This grant hasn’t been utilised in full due to staff changes so an amount has been deferred but will be fully spent by December 2024.
-
Menarini, the project aims to update the AMR/AMS CPD programme courses to align with international standards and incorporate behavioural change outcomes that can be assessed. In addition, other resources will be accessible to learners through the platform, transforming it into a world-class resource hub for AMR/AMS training.
Objectives:
-
Update the content of the existing 4 AMR/AMS CPD courses to address the gaps and ensure it meets the WHO curricula standards for pharmacists
-
Incorporate a behavioural approach, with clear behaviour outcomes that can be assessed into the AMS courses
-
Upload additional resources developed through other CPA projects related to AMR/AMS and our partners, including webinars, tools, etc.
-
Reckitt, to run an educational programme, including but not limited to a train the trainer workshop covering Clinical Consultation Skills and expanding pharmacists scope of practice.
There was one transfer of £29,966 during the year to from restricted funds to unrestricted funds to represent the administration costs associated with the Pfizer project.
41
Commonwealth Pharmacists Association Notes to the Financial Statements - continued For The Year Ended 30th June 2024
MOVEMENT IN FUNDS - CONTINUED
2023
| Unrestricted funds General fund Designated funds Novartis Pharma AG FIP Restricted funds Fleming Fund (SPARC) Health Education England Fleming Fund (CwPAMS 1.5) Fleming Fund (CwPAMS 2.0) Pfizer Commonwealth Secretariat Royal Pharmaceutical Society Menarini AMS CPD |
At 1 July 2022 £ 88,478 4,257 - 167,869 11,453 4,946 - - - - - 277,003 |
Incoming resources £ Restated 20,653 40,000 20,000 223,992 - - 312,373 125,000 23,600 39,289 10,000 814,907 |
Outgoing resources £ (17,356) (18,930) (3,953) (391,861) (11,529) (556) (273,079) (8,754) - (14,289) (7,259) (747,566) |
Transfers £ 15,914 - (16,047) - 76 (4,390) 4,447 - - - - - |
At 30 June 2023 £ Restated 107,689 25,327 - - - - 43,741 116,246 23,600 25,000 2,741 |
|---|---|---|---|---|---|
| 344,344 |
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible fixed assets Cash at bank and in hand Other net current liabilities |
Unrestricted funds £ 285 176,653 (27,121) 149,817 |
Designated funds £ - 107,000 (107,000) - |
Restricted funds £ - 218,658 (51,573) 167,085 |
Total funds £ 285 502,311 (185,694) |
|---|---|---|---|---|
| 316,902 |
42
Commonwealth Pharmacists Association
Notes to the Financial Statements - continued
For The Year Ended 30th June 2024
ANALYSIS OF NET ASSETS BETWEEN FUNDS – CONTINUED
2023
| 2023 | ||||
|---|---|---|---|---|
| Tangible fixed assets Cash at bank and in hand Other net current (liabilities)/ assets |
Unrestricted funds £ 513 112,114 (4,938) 107,689 |
Designated funds £ - 25,327 - 25,327 |
Restricted funds £ Restated - 75,617 135,711 211,328 |
Total funds £ Restated 513 213,058 130,773 |
| 344,344 |
18. RELATED PARTY DISCLOSURES
Donations from Trustees totalled £3,930 (2023: £165).
43
Commonwealth Pharmacists Association Notes to the Financial Statements
For The Year Ended 30th June 2024
| INCOME AND ENDOWMENTS Donations and legacies: Donations Total Donations and Legacies Charitable activities: Grant income Membership fees Individual subscriptions Interest receivable Total Charitable Activities Total Incoming Resources EXPENDITURE Charitable Activities: Direct costs and contractors’ fees Gross salaries, NI and pension Technical support Accountancy and payroll Insurance Consultancy fees Telephone, stationery, office supplies Travel and subsistence Subscriptions Bank charges and exchange differences Software Staff welfare and training Recruitment Depreciation of IT equipment Bad debt Admin support from programmes Total Charitable Activities NET INCOME/(EXPENDITURE) NET MOVEMENT |
Unrestricted funds £ 4,100 4,100 - 22,515 820 2,504 25,839 29,939 25,387 18,319 3,723 7,553 4,927 1,565 3,077 12,179 3,026 1,475 3,135 3,912 1,824 228 2,566 (49,792) 43,104 (13,165) (13,165) |
Restricted funds £ - - 1,159,777 - - - 1,159,777 1,159,777 1,048,670 71,466 - - - - 28 4,098 - - - - - - - 49,792 1,174,054 (14,277) (14,277) |
2024 Total funds £ 4,100 4,100 1,159,777 22,515 820 2,504 1,185,616 1,189,716 1,074,057 89,785 3,723 7,553 4,927 1,565 3,105 16,277 3,026 1,475 3,135 3,912 1,824 228 2,566 - 1,217,158 (27,442) (27,442) |
2023 Total funds £ Restated 916 |
|---|---|---|---|---|
| 916 794,254 19,437 300 - |
||||
| 813,911 | ||||
| 814,907 706,346 16,930 10,462 2,366 2,241 1,687 1,662 1,320 1,131 1,071 849 656 647 198 - |
||||
| 747,566 | ||||
| 67,341 | ||||
| 67,341 |
This page does not form part of the statutory financial statements
44