2025-03-31-accounts

NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION ANNUAL REPORT AND ACCOUNTS 2024/25

Patron: Professor Sir Denis Pereira Gray OBE

Annual Report and Accounts

2024/25

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION ANNUAL REPORT AND ACCOUNTS 2024/25

The Trustees present their Report and Accounts of the organsation from 1 April 2024 to 30 September 2025.

Charity Name National Association for Patient Participation

Charity Number 1187058

Registered Office N.A.P.P., c/o HHAS, Weltech Business Centre, Ridgeway, Welwyn Garden City, AL7 2AA

Governing Document. The Charity was established by Deed in 1978 and became a registered charity in 1985. The CIO was registered on 19 December 2019.

Trustees The following were Trustees of the Charity during the financial year.

Dr Folarin Majekodunmi Chair Sandy Gower Vice Chair Philip Linnegar Trustee Bruce Morton Trustee Appointed 18 November 2023 Judith Morris Trustee Appointed 18 November 2023

President Dr Patricia Wilkie, OBE, PhD, FRCR (Hon), FRCGP (Hon) Patron Sir Denis Pereira Gray, OBE, FRCP, FRCGP, FMedSci

Bankers Barclays Bank PLC, PO Box 193, 8/12 Church Street, Walton on Thames KT12 2YW CAF Bank, 25 Kings Hill Avenue, West Malling, Kent MK18 4JQ

Independent Examiner

Shayo Badejo FFA FIPA TaxAssist Accountants Enfield, 51 Church Street, Enfield EN2

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION ANNUAL REPORT AND ACCOUNTS 2024/25

Introduction from the Chairman

It is with a heavy heart, but also with deep pride and gratitude, that I share with you one of the most difficult messages in N.A.P.P.’s long and distinguished history. After months of careful consideration, the Trustees have agreed to recommend the dissolution of the National Association for Patient Participation at our forthcoming Annual General Meeting.

This recommendation has not been made hastily or lightly. It comes after a period of intense reflection about our purpose, sustainability and the environment in which we now operate. In making this decision, we have sought to weigh respect with practicality and sadness with gratitude. Above all, we have tried to honour the extraordinary legacy of those who built N.A.P.P. and those who continue to embody its values every day.

For almost half a century, N.A.P.P. has stood at the forefront of the patient participation in the United Kingdom. Founded in 1978, long before the words “patient engagement” became an accepted part of NHS policy, it was driven by a simple but revolutionary belief: that healthcare works best when patients are active partners in shaping it. That principle, radical at the time, has since become central to the ethos of modern general practice and health care design.

Every Patient Participation Group (PPG) that meets in a GP practice today is part of that story. When the NHS introduced a contractual requirement in 2015 for all practices in England to have a PPG, it was the culmination of decades of quiet but persistent advocacy by N.A.P.P. and its members. Our influence has never been about noise or numbers, but about the steady conviction that patient partnership is both morally right and operationally vital.

Over the decades, N.A.P.P. has published practical guides, model constitutions and toolkits that have become the foundation for patient groups across the country. We have partnered with NHS England, the Royal College of General Practitioners, Healthwatch organisations and countless charities and membership organistions; helping to embed patient participation as a core requirement rather than an afterthought. Through initiatives such as PPG Awareness Week, our national conferences, and our online VeryConnect community, we have connected thousands of patients and amplified their voices.

During my seven years as Chair, I have had the privilege of witnessing this work evolve. Our trustees and volunteers have modernised our governance, expanded our membership and embraced digital tools that have made N.A.P.P. more accessible and responsive. Above all, we have remained true to our founding principle: that health services must function and exist for the benefit of the people who use them

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION ANNUAL REPORT AND ACCOUNTS 2024/25

And yet, despite these achievements, we must face a difficult truth. The environment in which small national charities operate has changed beyond recognition. Recruiting and retaining volunteers with the time and expertise to serve as trustees has become increasingly challenging. The demands on our small staff team have grown year on year and the cost of maintaining even a modest digital and administrative infrastructure has risen significantly.

Over the past two years, the Trustees have explored every reasonable option to sustain N.A.P.P.’s activities, including restructuring, increasing income, partnership working and leadership recruitment. Despite our best efforts, we have been unable to secure the continuity of leadership and volunteer capacity needed to maintain the charity in its current form. With reluctance but clarity, the Trustees have concluded that it is no longer viable to continue.

If members support this resolution, we will proceed with integrity and transparency to wind down operations. This will include the closure of our VeryConnect platform, enquiry line and mailbox and the responsible use of any remaining funds to complete the process. Any surplus will be donated to organisations that share our mission to strengthen the patient voice and champion participation in healthcare.

To describe this moment as sad would be an understatement. N.A.P.P. has been part of the landscape of British health policy for nearly 50 years. It has provided a bridge between professionals and the public, between individual experience and national decision-making. It has been a source of advice, friendship and inspiration to countless PPG members who have given their time freely to make their communities better places to live and to heal.

Yet even as we prepare to close this chapter, my fellow trustees and I, take comfort in the knowledge that N.A.P.P.’s spirit will endure. The idea of patient partnership is no longer fragile or marginal. It is embedded in the DNA of the NHS, in every Integrated Care System, every local Healthwatch and every practice that seeks to engage with its patients before it acts. The work that began in the 1970s has matured and taken root, and in that sense, N.A.P.P. has achieved what it set out to do.

I would like to take this opportunity to thank those whose leadership and commitment have sustained us in recent years. To our newer trustees, Mr Bruce Morton and Ms Judith Morris, for their energy, expertise and optimism; to Sandy Gower, for her years of faithful and selfless service; and to Philip Linnegar, whose professionalism and strategic clarity strengthened our governance, operations and value to our members. I also wish to acknowledge Ghada Rule for her long-standing devotion to N.A.P.P. and her tireless support of members and trustees alike.

My gratitude also goes to our exceptional staff team. To Victoria Codling, our Administrative and Member Support Manager, whose patience and compassion have supported countless members; to Beth Moore, our Communications and Engagement Manager, whose creativity and

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION ANNUAL REPORT AND ACCOUNTS 2024/25

determination have given us a stronger voice; and to Chris Oxtoby, our Webmaster, whose technical skill and dependability have underpinned our online presence. Each of them has served with dedication and pride.

To our President, Dr Patricia Wilkie, and our Patron, Professor Sir Denis Pereira Gray, I offer my profound thanks. Their wisdom, guidance, and advocacy for patient voice have been invaluable. They have each, in their own way, exemplified what it means to lead with both intellect and integrity. I am personally indebted to them for their mentorship and belief in the mission of N.A.P.P.

Finally, I want to thank you, our members. You have been the heart and soul of this organisation. Your meetings, surveys and community events have given meaning to the word participation. Your willingness to ask questions, to listen, to share and to collaborate has changed the culture of healthcare in this country. Without you, there would have been no N.A.P.P. and no national movement to carry this work forward.

Although the formal structures of N.A.P.P. may soon come to an end, the values that bind us will not. I hope that members, individually and collectively, will continue to advocate for the patient voice, to build partnerships in local systems and to remind decision-makers that the people who use services are their greatest source of insight and wisdom. In doing so, you will keep the flame of N.A.P.P. alive.

This may be the closing of one chapter, but I do not believe it is the end of the story. The conversation that N.A.P.P. began all those years ago continues to echo in every corner of the NHS, from the halls of power to single-handed GP practices. As long as patients and professionals meet as equals, listen to one another and strive to improve care together, the legacy of N.A.P.P. will endure. With heartfelt gratitude and deep respect,

Dr Folarin Majekodunmi, ARCS, PhD

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Principal Activities

The object for which the Association is established is, through the medium of patient participation, to promote and contribute to the relief

of sickness and preservation and protection of health for the public benefit, by fostering the highest possible standards of primary medical care, through the medium of patient participation by:

1. Giving health professionals and patients the opportunity to meet and discuss topics of mutual interest.

2. Providing a means for patients to make positive suggestions about the practice and their own health care.

3. Encouraging health education activities within the practice.

4. Developing self-help projects to meet the needs of fellow patients.

5. Acting as representatives to attempt to influence the local provision of health and social care.

1. Overview of activities

The past year has been one of both achievement and reflection for the National Association for Patient Participation (N.A.P.P.). As we approached what may be our final chapter as a registered charity, the organisation continued to do what it has always done best: give voice to patients, support the work of Patient Participation Groups (PPGs) and strengthen the bond between communities and their GP practices.

That this was achieved in the face of limited resources and a rapidly changing healthcare environment is a testament to the extraordinary dedication of our trustees, staff, volunteers and members. Each has played their part in ensuring that N.A.P.P. remained true to its founding purpose, to make sure that patients are not simply heard but are genuine partners in shaping care.

Championing the Patient Voice

Throughout 2024–2025, N.A.P.P. continued to serve as the leading national advocate for PPGs. The VeryConnect online community remained a vibrant meeting place where members could share ideas, solve challenges and celebrate success. From rural practices finding new ways to reach isolated patients to urban groups developing creative community health projects, the spirit of collaboration has remained alive and well. These stories of commitment and compassion have reminded us that participation is not an abstract principle, it is a daily act of care and service.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Partnerships and National Influence

Our trustees, volunteers and staff continued to represent N.A.P.P. with distinction in national forums and working groups. Dialogue with NHS England, the Royal College of General Practitioners, Healthwatch England and Integrated Care Boards helped ensure that the patient perspective was reflected in national policy and local practice alike. These relationships, built over decades, speak to N.A.P.P.’s enduring credibility and its unique role in connecting grassroots insight with system-level decision-making.

Governance and Leadership

Behind the scenes, the trustees have shown exceptional dedication and professionalism. They have worked tirelessly to strengthen governance, improve financial oversight and maintain compliance with Charity Commission standards. Their voluntary service (often given alongside demanding professional and personal commitments) has been exemplary. This year’s our board brought together a blend of experience and fresh insight. Together, they upheld N.A.P.P.’s standards of integrity, transparency and compassion, ensuring that every decision remained grounded in what matters most, improving outcomes for patients.

Communication and Connection

Regular bulletins, newsletters and digital updates kept members informed and connected. These communications were more than administrative updates; they were a lifeline for PPGs navigating change, offering examples of good practice, practical advice and shared encouragement. Our Communications and Engagement Manager, Beth Moore, has been instrumental in this work, ensuring that the tone of every message reflected our optimism, professionalism and kindness.

Celebrating Excellence – The Corkill Awards

The revival of the Corkill Awards, was one of the highlights of last year. These awards once again celebrated innovation, inclusion and partnership within PPGs. Projects recognised included those improving access groups, supporting mental health and enhancing digital inclusion. Their submissions captured the best of what N.A.P.P. has always stood for, namely: people coming together to make healthcare more human and more just.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Advocacy and Representation

N.A.P.P.’s influence extended far beyond its membership. Trustees and volunteers spoke at national and regional events, sharing insights gathered from hundreds of PPGs. Their contributions helped shape conversations about access, continuity and patient involvement in the new era of integrated care. Even in this final year, N.A.P.P. remained a trusted voice: independent, knowledgeable and resolutely focused on what patients think, need and experience.

A Year of Gratitude and Legacy

Although this year concludes with the difficult recommendation to dissolve N.A.P.P., it also marks the continuation of a legacy built over nearly five decades. Our achievements in digital engagement, partnership and advocacy have laid firm foundations for the future of patient participation. We leave behind not a gap, but a pathway, one that future organisations, networks and communities can follow.

Every trustee, staff member, volunteer and member (past and present) has contributed to that legacy. To all who gave their time, insight and belief: thank you. The story of N.A.P.P. has always been a collective one, spoken by thousands of voices across the country. It is a story of hope, determination and the quiet courage of ordinary people who believed they could make their practices better.

2. Governance, Structure and Management

N.A.P.P. is a registered charity, founded in 1978, and governed by a volunteer Board of Trustees responsible for its strategic direction, financial integrity and public accountability. This governance model has been central to N.A.P.P.’s success, ensuring independence, transparency and a focus on patient benefit above all else.

The Board of Trustees

During this reporting period, the Board consisted of:

• Chair: Dr Adefolarin Majekodunmi

• Vice Chair: Ms Sandy Gower

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

• Trustees: Mr Philip Linnegar, Mr Bruce Morton and Ms Judith Morris

Together, they provided a strong balance of experience in healthcare, community leadership, finance and governance. Their stewardship has guided the organisation through complex challenges with professionalism, compassion and integrity.

Staff and Operational Support

The trustees were supported by a small but exceptional team whose dedication kept the organisation running smoothly:

• Administrative and Member Support Manager: Ms Victoria Codling

• Communications and Engagement Manager : Ms Beth Moore

• Webmaster: Ms Chris Oxtoby

Their expertise in member support, communications and digital management enabled N.A.P.P. to continue delivering meaningful services even as resources became stretched. They embodied the values of kindness, efficiency and care that members consistently praised.

Governance and Accountability

The trustees continued to uphold the principles of good governance set out in the Charity Governance Code. Regular reviews ensured that risk management, data protection and financial controls were maintained to a high standard. The Trustee Handbook was updated to support new members and to codify N.A.P.P.’s values and ways of working for the future.

Financial management remained prudent and transparent, in line with Charity Commission guidance. All statutory returns were submitted on time, and the organisation continued to operate with honesty and diligence in all financial matters.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

3. Looking Ahead

As N.A.P.P. prepares to close its formal operations, the trustees’ priority is to do so with dignity, transparency and gratitude. They are committed to honouring the organisation’s history and to helping members transition towards other networks and organisations that share our values. The next stages in the proposed dissolution can be summarised as follows:

• At the formal Annual General Meeting (AGM) we will vote on the proposal to dissolve N.A.P.P. The decision will pass if at least 75% of those voting are in favour. The meeting will be properly recorded, and full minutes will be kept.

• After the vote, the Trustees will review everything the organisation owns and owes, including all assets, funds, and any outstanding bills or commitments.

• The Trustees will make sure all debts and obligations are settled, and that N.A.P.P.’s affairs are brought to a proper and orderly close.

• Once this is done, the Trustees will meet again to confirm that everything has been completed. They will agree how any remaining funds or assets should be used and approve the final application to the Charity Commission.

• The Trustees, or N.A.P.P.’s solicitors acting on their behalf, will then apply to the Charity Commission for voluntary dissolution. The application will include:

• A copy of the AGM resolution confirming members agreed to dissolve the charity.

• A statement confirming that all debts and liabilities have been paid or provided for in full.

• Details of how any remaining assets have been, or will be, used.

• Once the Charity Commission receives the application, it will publish a public notice about the proposed closure.

• After three months, if no objections are raised, the Charity Commission will formally remove N.A.P.P. from the register, and the charity will be officially dissolved.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

• The Trustees will then inform any other relevant organisations or partners of the dissolution.

The Trustees remain confident that the principles N.A.P.P. has championed for more than four decades: partnership, participation, and patient voice, will continue to thrive through the dedication of our members and the evolving structures of the NHS.

Trustee

Trustee

Date 29[th] November 2025

Trustees Financial Report

Finance and General Purposes

The Hon Treasurer takes the lead in supervising the Charity’s financial affairs on behalf of the Trustees, and the maintenance of proper financial records and procedures, in order to ensure the Charity’s financial viability. The Charity sought to recruit a Hon Treasurer to the Board and chair a Finance and General Purposes Committee.

Financial administration capacity has been strengthened. Carter Book-Keeping Services continues to maintain and update the charity’s books of account.

TaxAssist Accountants Enfield has been appointed as the charity’s Independent Examiner. The examination is conducted by a team within TaxAssist that is entirely separate from any account preparation activities, ensuring full compliance with the Charity Commission’s independence requirements.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Annual Affiliation Fees

The Charity recognizes that it is not always possible for working Trustees to undertake the operational activities that would otherwise be paid for. The increase in capacity to deliver improvements for members reported elsewhere, and the increasing costs of meeting the annual requirements of the Charity Commission highlighted the need to implement an immediate increase in annual affiliation fees to deliver balanced budget for the financial year ahead.

The Board continued to consider alternative fee structures, which would, in some way, reflect the size of Practice. This is particularly important because of the changes across the NHS in recent years. Demand for NAPP services continues to increase particularly due to the trust relationship between NAPP and its members as the preferred advocate. NAPP remains that committed source of hope to ensure patient voices are heard, despite the challenges including receiving no statutory funding for its activities

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Accruals Accounts . These Accruals Accounts have been prepared in accordance with SORP regulations for charity

accounts.

1. Revenue

Revenue is Revenue is £46,135 (Unrestricted £46,135). The largest income coming from Membership fees.

2. Expenditure

Expenditure for this financial year is £69,439.

N.A.P.P. CIO continues to fund a platform – VeryConnect - to help improve PPG engagement.

3. Bank Balance

The combined end-of-year bank balance is close to £40,430 (2023 £52,277).

Investment and reserves

• a. Reserves Policy: The Charity maintains a level of unrestricted reserves representing four – six months’ expenditure, enabling us to continue for a period of limited income.

As the charity approaches the end of its operations, reserves have decreased from the previous period. The current reserves stand at £26,955.86, comprising £16,728.24 in unrestricted funds and £10,227.62 in restricted funds. These reserves are considered sufficient to support the charity’s activities throughout the current accounting period (1 April 2024 to 30 September 2025), up to its planned closure.

To ensure effective delivery during this final phase, targeted improvements have been made in key operational areas including Governance (Board), Financial Management, Membership Engagement, and Organisational Development.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Membership and Development

The National Association for Patient Participation is a membership organisation. We have reviewed and increased the administrative capacity to maintain its membership support:

• NAPP ‘Very Connect’ platform

• NAPP Membership Certificate

• NAPP monthly eBulletin

• NAPP Members Helpline

• NAPP Members eMail address

• NAPP Facebook page

In addition, it has been possible to improve some other more suitable arrangements that improve governance:

• Registered Office

• Registration, Information Commissioner’s Office

• Archive capacity

Philip Linnegar

29[th] November 2025

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Independent Examiners Report to the Trustees of National Association

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or

2. the accounts do not accord with those records; or

3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Shayo Badejo FFA FIPA TaxAssist Accountants Enfield, 51 Church Street, Enfield EN2 6AN

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

				STATEMENT OF FINANCIAL ACTIVITIES
Receipts Income from generated funds Investment income Incoming resources from generated funds Membership fees received Conference funds received Donations received Grants received Total incoming resources Resource Expended Running costs Governance costs Total Resource Expended Net incoming/(outgoing) for the year Balance of reserves brought forward Balance of reserves carried forward	Notes 2 3		CIO Unrestricted 2025 £ 1,741.09 40,434.00 0.00 3,960.00 0.00 46,135.09 56,408.74 13,030.52 69,439.26 (23,304.17) 40,032.41 16,728.24		CIO Restricted 2025 £ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,227.62 10,227.62	CIO Total 2025 £ 1,741.09 40,434.00 0.00 3,960.00 0.00 46,135.09 56,408.74 13,030.52 69,439.26 (23,304.17) 50,260.03 26,955.86		CIO Unrestricted 2024 £ 2,462.67 21,710.00 0.00 1,238.00 0.00 25,410.67 28,586.14 8,168.30 36,754.44 (11,343.77) 51,376.18 40,032.41		CIO CIO Restricted Total 2024 2024 £ £ 0.00 2,462.67 0.00 21,710.00 0.00 0.00 0.00 1,238.00 7,000.00 7,000.00 7,000.00 32,410.67 4,453.34 33,039.48 0.00 8,168.30 4,453.34 41,207.78 2,546.66 (8,797.11) 7,680.96 59,057.14 10,227.62 50,260.03

There were no recognised gains or losses for the above years other than those in the Statement of Financial Activities. All income and expenditure derive from continuing activities.

The notes on pages 18 to 22 form part of these accounts

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

					BALANCE SHEET
Current Assets Bank and Cash Debtors and Prepayments Amounts falling due within 1 year Creditors and Accruals Amounts falling due within 1 year Net Current Assets Total Asets less Current Liabilities Capital and Reserves Current Year Earnings Retained Earnings Total Capital and Reserves	Notes 4 5 6		CIO Total Unrestricted 2025 £ 33,082.87 815.68 14,290.31 19,608.24 19,608.24 (23,304.17) 40,032.41 16,728.24		CIO Total Restricted 2025 £ 7,347.62 0.00 0.00 7,347.62 7,347.62 0.00 10,227.62 10,227.62	CIO Total Total 2025 £ 40,430.49 815.68 14,290.31 26,955.86 26,955.86 (23,304.17) 50,260.03 26,955.86		CIO Total Unrestricted 2024 £ 51,929.53 3,927.37 12,944.49 42,912.41 42,912.41 (11,343.77) 51,376.18 40,032.41		CIO Total Restricted 2024 £ 347.62 7,000.00 0.00 7,347.62 7,347.62 2,546.66 7,680.96 10,227.62	CIO Total Total 2024 £ 52,277.15 10,927.37 12,944.49 50,260.03 50,260.03 (8,797.11) 59,057.14 50,260.03

The notes on pages 18 to 22 form part of these accounts.

The financial statements on pages 15 to 17 were approved by the board of trustees on 6 November 2025.

Trustee

Trustee

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

1. ACCOUNTING POLICIES

Basis of Preparation of Accounts

The financial statements 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 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

National Association for Patient Participation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

Statement of concern

The Trustees have concluded that NAPP CIO is no longer a going concern. While the charity remains solvent, the Board has determined that it is unable to continue operating due to governance limitations and the inability to sustain trustee leadership. As a result, the charity is in the process of winding down its activities.

Accordingly, the financial statements have not been prepared on a going concern basis. Instead, they reflect the intention to cease operations and settle any outstanding obligations. The charity holds no assets, and the accounts have been prepared to reflect an orderly closure.

Incoming Resources

Income is accounted for as received by the charity except where a member pays twice each year for renewal of existing membership in which case it is treated as deferred income. The income is shown gross.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

Irrecoverable VAT

Value added tax is not recoverable by the charity, and as such is included in the relevant costs in the statement of financial activities.

Governance Costs

Governance costs consist of expenditure on management and administration of the charity including all expenditure not directly related to charitable activity or fund-raising ventures. This includes costs of the professional services which enable the charity to function and independent examination.

Debtors

Debtors are recognised at the settlement amount due after any discount. Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash at bank and cash in hand include cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount required to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Financial instruments

The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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Critical Accounting Estimates and Judgements

In the application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There were no critical accounting estimates during the period.

2. RUNNING COSTS

Total running costs in 2024/25 are £56,409 (Unrestricted £56,409).

				RUNNING COSTS	RUNNING COSTS
Running Costs Administrative Costs Administration Duties Bank Fees Consulting General Expenses Insurance Interest Paid IT Software and Consumables Conference costs Travel-National Subscriptions Total Running Costs		CIO Unrestricted 2025 £ 42,389.08 144.75 1,260.00 1,580.10 1,366.20 0.00 6,383.50 2,580.00 148.09 557.02 56,408.74		CIO Restricted 2025 £ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00	CIO Total 2025 £ 42,389.08 144.75 1,260.00 1,580.10 1,366.20 0.00 6,383.50 2,580.00 148.09 557.02	CIO Unrestricted 2024 £ 15,805.30 78.75 1,760.00 5,970.00 648.37 (1.22) 1,392.19 2,580.00 145.75 207.00 28,586.14		CIO CIO Restricted Total 2024 2024 £ £ 0.00 15,805.30 0.00 78.75 4,453.34 6,213.34 0.00 5,970.00 0.00 648.37 0.00 (1.22) 0.00 1,392.19 0.00 2,580.00 0.00 145.75 0.00 207.00 4,453.34 33,039.48
					56,408.74

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3. GOVERNANCE COSTS

			GOVERNANCE COSTS
Governance costs Audit & Accountancy fees Stripe Fees Total Governance costs		CIO Unrestricted 2025 £ 12,239.00 791.52 13,030.52		CIO Restricted 2025 £ 0.00 0.00 0.00	CIO Total 2025 £ 12,239.00 791.52 13,030.52			CIO Unrestricted 2024 £ 7,783.00 385.30 8,168.30	CIO Restricted 2024 £ 0.00 0.00 0.00

None of the trustees received any remuneration during the year for acting as trustees.

No trustee has received any reimbursed expenditure for services provided to the charity, except for spending on behalf of the Charity which is included in expenditure and creditors’ sums.

4. CASH & BANK

Closing Bank balance as of 30 Sept 2025 was £40,430.

Bank	Unrestricted	Restricted	Total
	£	£	£
Opening Balance 1 April 2024	51,929.53	347.62	52,277.15
Movement	18,846.66	7,000.00	25,846.66
Closing Balance 30 Sept 2025	33,082.87	7,347.62	40,430.49

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024/25

5. DEBTORS AND PREPAYMENTS

A total sum of £7,000 in relation to Restricted income, a grant from NHS England was carried forward as Debtors as of 30 September 2025.

Debtors and Prepayments	Unrestricted	Restricted	Total
	£	£	£
Opening balance as at 1 Apr 2024	3,927.37	7,000.00	10,927.37
Movement	3,111.69	7,000.00	10,111.69
Closing Balance as at 30 Sept 2025	815.68	0.00	815.68

6. CREDITORS AND ACCRUALS

A total sum of £12,284 is owed to creditors as of 30 September 2025.

Creditors and Accruals	Unrestricted	Restricted	Total
	£	£	£
Opening balance as at 1 Apr 2024	12,944.49	0.00	12,944.49
Movement	1,345.82	0.00	1,345.82
Closing Balance as at 30 Sept 2025	14,290.31	0.00	14,290.31

RELATED PARTY TRANSACTIONS

IT and Administration services were paid to In-house Business Consultancy Limited owned by a volunteer.

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NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024125 23

NATIONAL ASSOCIATION FOR PATIENT PARTICIPATION (CIO) ANNUAL REPORT AND ACCOUNTS 2024125 24