2024-12-31-accounts

Charity no. 1200769

UK Health Alliance on Climate Change Report and Unaudited Financial Statements

31 December 2024

UK Health Alliance on Climate Change

Reference and administrative details

Reference and administrative details	Reference and administrative details
For the year ended 31 December 2024
Charity number	1200769
Registered office and	British Medical Journal
operational address	B M A House
	Tavistock Square
	London
	WC1H 9JR
Trustees	The trustees who served during the year and up to the date of this report
	were as follows:
	Richard Smith CBE (Chair)
	Professor Jill Belch OBE	(appointed 26 September 2024)
	Juliet Dobson MA
	Rosemary Gallagher
	Dr Terence Kemple	(resigned 26 September 2024)
	Dr Jacob Krzanowski
	Dr Elizabeth Marder	(resigned 26 September 2024)
	Dr Sandra Mather MSc, PhD
	Rodney Morton	(appointed 26 September 2024)
	Dr Emma Radcliffe MRCGP
	Eleanor Roaf FFPH
	Ranee Thakar MD FRCOG
Bankers	CAF Bank
	25 Kings Hill Avenue
	West Malling
	Kent
	ME19 4JQ
Independent examiners	Godfrey Wilson Limited
	Chartered accountants and statutory auditors
	5th Floor Mariner House
	62 Prince Street
	Bristol
	BS1 4QD

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UK Health Alliance on Climate Change

Report of the trustees

For the year ended 31 December 2024

The trustees represent the annual report together with the financial statements of the charity for the year ended 31 December 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Objectives and activities

To promote for the public benefit the conservation, protection and improvement of the physical and natural environment and the advancement of health in particular but not exclusively by: (a) enabling and supporting health professionals and health bodies to promote public health in the face of climate change and related issues; and (b) supporting strategies and methods of reduction, mitigation and adaptation in response to climate change which improve public health.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

The charity delivered two webinars on the Greener NHS and energy transition to 150 health professionals. The charity also supported BMJ in establishing a thought leadership community for health and climate action and endorsed an open online course on environmental sustainability in healthcare. The charity partnered with Hope for the Future to deliver a political engagement workshop for health professionals.

The charity published a manifesto outlining five priorities for the UK government to protect health and the health service from climate change and nature loss. The manifesto was shared with every candidate standing during the 2024 UK general election. The charity also empowered individual health professionals to write to their MP, 134 individuals used the UKHACC template to do this. The charity delivered a briefing in the House of Lords on the links between health, climate change, and nature. Following the election, the charity wrote to the Prime Minister and Secretaries of State. The Prime Minister’s Office responded with a letter that said: “The important work of UK Health Alliance on Climate Change in the medical sector should rightly be recognised and praised. On behalf of the Prime Minister, I would like to unreservedly thank all those at UKHACC for your tremendous dedication and commitment to better our society. You all should be very proud of the incredible impact you have made, and will continue to make, in all our lives.”

The charity participated in Great Big Green Week with a cycle of health professionals to raise awareness about air pollution and green space. The charity also participated in Clean Air Day with a petition for action on cleaner air. The charity supported the Restore Nature Now campaign to call for a Climate and Nature Bill.

The charity published an evidence-based policy report on how a green energy transition can mitigate climate change and protect and promote good health. The policy report outlined six recommendations for action and was shared with politicians, policy makers and health professionals to inform decision making and enhance knowledge.

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UK Health Alliance on Climate Change

Report of the trustees

For the year ended 31 December 2024

The charity published an evidence-based policy report on how a plant-based, sustainable food system can mitigate climate change and protect and promote good health. The policy report outlined six recommendations for government action and five recommendations for health sector action.

The charity produced a policy brief for the UK based on data extracted from the Lancet Countdown on Health and Climate Change global data. The policy brief laid out the need for action to decarbonise the NHS, mandate a clean air act, and develop a green infrastructure strategy.

The charity wrote to the Secretary of State for Energy and Net Zero asking him to put health at the centre of negotiations at COP29, and it wrote to the Minister for Nature calling for the UK to publish a strategy to protect nature ahead of COP16. The charity responded to a consultation by the UN Convention on Biodiversity calling for the links between climate change, health and biodiversity to be strengthened in the global action plan.

The charity joined with other organisations in a letter to the Secretary of State for the Environment, Food and Rural Affairs for policies to protect nature and health. And it joined with 300 organisations to call on EU member states to protect the right to a clean, healthy and sustainable environment. The charity co-hosted a roundtable with Wildlife Trust, Natural England and Kew Gardens) on protecting nature to maximise health benefits.

The charity called for an inquiry into health system preparedness to climate threats and responded to the Scottish Government’s Climate Change adaptation plan. The charity partnered with The Physiological Society to produce a roadmap for heat health.

The charity responded to the Government’s consultation on an NHS Fit for the Future. The response outlined eight areas of action to ensure the sustainability and resilience of the UK health system for the future. The charity discussed sustainability requirements with NICE, participated in the BMJ future hospital commission, and supported the development of e-learning modules for decarbonising surgical care.

The charity worked with its membership organisations to deliver eleven actions within their organisations to mitigate and adapt to climate change.

The charity participated in multiple conferences and networking events to promote public health in the face of climate threats and to present strategies for mitigating and adapting to climate change and nature loss for the benefit of health.

Financial review

The overall income was £157,704 (period 20 October to 31 December 2023: £345,692) which includes donations, membership subscriptions income, grant income and interest income.

Expenditure on raising funds and charitable activities for the year was £164,770 (period 20 October to 31 December 2023: £182,914). Governance costs for the year were £8,769 (2023: £17,135) and included accountancy fees of £5,263 (2023: £8,161) and legal and professional fees of £3,506 (2023: £8,974).

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UK Health Alliance on Climate Change

Report of the trustees

For the year ended 31 December 2024

Policy on reserves

Reserves held at the end of the year were £155,712 (2023: 162,778). £142,633 (2023: £142,121) of reserves were unrestricted and £13,079 (2023: £20,657) of reserves were restricted. Reserves are held for future expenditure on the objects of the charity.

At 31 December 2024, £142,077 was held in free reserves (2023: £141,426). The charity has a policy of holding reserves equivalent to three months running costs, which equates to £21,000. Trustees will be reviewing the current level of reserves and how best to utilise the excess above the charity's target level.

Structure, governance and management Nature of governing document

The charity is constituted as a Charitable Incorporated Organisation and is governed by a constitution which is dated 22 September 2022.

Recruitment and appointment of trustees

Charity trustees are elected following a call for nominations to membership organisations and subsequent election at the AGM (one vote per membership organisation). Candidates are invited to submit candidate statements outlining their commitment to draw on their skills and experience to help shape our vision, strategic objectives and ensure the charity’s resources are managed responsibly and in compliance with our obligations and regulations of the Charity Commission.

At the AGM held in September 2024, two founding trustees - Terry Kemple and Elizabeth Marder retired. Founding trustee Rose Gallagher’s first term came to an end. She was re-elected and commenced a second term. Two individuals - Jill Belch and Rodney Morton - were elected as new trustees.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with 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).

The law applicable to charities in England and 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 the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent;

• ▪ state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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UK Health Alliance on Climate Change

Report of the trustees

For the year ended 31 December 2024

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity are not required to contribute to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 19 June 2025 and signed on their behalf by

R. Smith

Richard Smith CBE - Chairman

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Independent examiner's report

To the trustees of

UK Health Alliance on Climate Change

I report to the trustees on my examination of the accounts of UK Health Alliance on Climate Change (the CIO) for the year ended 31 December 2024, which are set out on pages 7 to 19.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent examiner’s statement

Godfrey Wilson Limited also provides bookkeeping/payroll services to the CIO. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2024, which I have applied with respect to this engagement.

I have completed my examination. I confirm that no material 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 CIO as required by section 130 of the 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.

Dougal Howard

Date: 19 June 2025 Dougal Howard ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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UK Health Alliance on Climate Change

Statement of financial activities

For the year ended 31 December 2024

12 months 2024 Restricted Unrestricted Total Note £ £ £ Income from: Donations and legacies 3 - 123,266 123,266 Charitable activities 4 34,256 - 34,256 Investments - 182 182 Total income 34,256 123,448 157,704 Expenditure on: Raising funds 590 3,197 3,787 Charitable activities 41,244 119,739 160,983 Total expenditure 5 41,834 122,936 164,770 6 (7,578) 512 (7,066) Reconciliation of funds: Total funds brought forward 20,657 142,121 162,778 Total funds carried forward 13,079 142,633 155,712 Net income / (expenditure) and net movement in funds	Restated 14 months 2023 Total £ 254,215 91,373 104
	345,692
	3,103 179,811
	182,914
	162,778 -
	162,778

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts.

Prior period income and expenditure have been reclassified to reflect the requirements of the Charities SORP (FRS 102) and to be comparable with the current year. The restatements are purely reclassifications of income and expenditure and do not affect net income as detailed in note 15.

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UK Health Alliance on Climate Change

Balance sheet

As at 31 December 2024

Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Liabilities Creditors: amounts falling due within 1 year 11 Net current assets Net assets 12 Funds 13 Restricted funds Unrestricted funds General funds Total charity funds	£ 60,527 101,536 162,063 (6,907)	2024 £ 556 155,156 155,712 13,079 142,633 155,712	Restated 2023 £ 695 57,063 112,374
			169,437 (7,354)
			162,083
			162,778
			20,657 142,121
			162,778

Approved by the trustees on 19 June 2025 and signed on their behalf by

R. Smith

Richard Smith CBE - Chairman

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies

a) General information and basis of preparation

UK Health Alliance on Climate Change is a charitable incorporated organisation registered in England and Wales. The registered office address is British Medical Journal, B M A House, Tavistock Square, London, WC1H 9JR.

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity has taken advantage of the exemption available to small charities not to include a statement of cash flows.

UK Health Alliance on Climate Change 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. This includes income from membership subscriptions, which are in substance donations rather than payments for goods for services, so this is not deferred over the period covered by the membership.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies (continued)

f) Expenditure and irrecoverable VAT

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

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of staff time as follows:

		Restated
	2024	2023
Raising funds	3%	3%
Charitable activities	97%	97%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment

20% reducing balance

Items of equipment are capitalised where the purchase price exceeds £100.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes 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.

k) Creditors

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 due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The trust only has financial assets and financial 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 with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

1. Accounting policies (continued)

m) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note i above.

2. Prior period comparatives: statement of financial activities (restated)

Income from: Donations Charitable activities Investments Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income and net movement in funds	Restricted £ £ - 254,215 91,373 - - 104 91,373 254,319 - 3,103 70,716 109,095 70,716 112,198 20,657 142,121 Unrestricted	14 months 2023 Total £ 254,215 91,373 104
		345,692
		3,103 179,811
		182,914
		162,778

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

3. Income from donations and legacies

Income from donations and legacies
Donations from companies, trusts and similar proceeds Membership subscriptions Total income from donations and legacies	12 months 2024 Total £ 450 122,816 123,266	Restated 14 months 2023 Total £ 113,222 140,993
		254,215

All income from donations and legacies was unrestricted in the current and prior period. Membership subscriptions have been re-allocated from income from trading activities to income from donations and legacies as detailed in note 15.

4. Income from charitable activities

Grants receivable	12 months 2024 Total £ 34,256	Restated 14 months 2023 Total £ 91,373

All income from charitable activities was restricted in the current and prior period. The prior period treatment reflects a restatement from unrestricted to restricted as detailed in note 15.

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

5. Total expenditure

Raising funds £ Staff costs (note 7) 2,272 Allocated support costs - Governance costs - Trade subscriptions - Travel and subsistence - Depreciation of office equipment - Bank charges - Consultancy fees - Sub-total 2,272 1,515 Total expenditure 3,787 Prior period comparative (restated) Raising funds £ Staff costs (note 7) 1,476 Allocated support costs - Governance costs - Trade subscriptions - Travel and subsistence - Depreciation of office equipment - Bank charges - Consultancy fees - Sub-total 1,476 1,627 Total expenditure 3,103 Allocation of support and governance costs Allocation of support and governance costs	Charitable activities £ 72,253 - - 22,950 3,666 139 60 13,751 112,819 48,164 160,983 Charitable activities £ 43,821 - - 9,158 3,355 74 120 74,985 131,513 48,298 179,811	Support and governance costs £ 39,087 1,823 8,769 - - - - - 49,679 (49,679) - Support and governance costs £ 28,517 4,273 17,135 - - - - - 49,925 (49,925) -	£ 113,612 1,823 8,769 22,950 3,666 139 60 13,751 12 months to 31 December 2024 total
			164,770 -
			164,770
			£ 73,814 4,273 17,135 9,158 3,355 74 120 74,985 14 months to 31 December 2023 total
			182,914 -
			182,914

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

6. Net movement in funds

This is stated after charging:

Net movement in funds This is stated after charging:
	12 months	14 months
	2024	2023
	£	£
Depreciation	139	74
Operating lease payments
Trustees' remuneration	Nil	Nil
Trustees' reimbursed expenses	Nil	Nil
Independent examiners' remuneration (excluding VAT):
Independent examination	2,950	4,600
Other services	1,436	2,201

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages Social security costs Pension costs Employees earning more than £60,000 during the year: Between £70,000 and £80,000	12 months 2024 £ 104,936 6,597 2,079 113,612 2024 No. 1	14 months 2023 £ 67,883 4,547 1,384
		73,814
		2023 No. -

The key management personnel of the charity comprise the Trustees and Chief Executive Officer. The total employee benefits of the key management personnel were £76,712 (2023: £57,035).

Average head count	12 months 2024 No. 2	14 months 2023 No. 2

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

9. Tangible fixed assets

Cost At 1 January 2024 and 31 December 2024 Depreciation At 1 January 2024 Charge for the year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 10. Debtors Trade debtors Prepayments Other debtors 11. Creditors: amounts falling due within 1 year Trade creditors Accruals Other taxation and social security	£ 769 74 139 213 556 695 2024 £ 52,294 8,133 100 60,527 2024 £ - 6,491 416 6,907 Office equipment	Total £ 769
		74 139
		213
		556
		695
		2023 £ 49,965 7,098 -
		57,063
		2023 £ 1,442 5,520 392
		7,354

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

12. Analysis of net assets between funds

Analysis of net assets between funds
Tangible fixed assets Current assets Current liabilities Net assets at 31 December 2024 Prior period comparative (restated) Tangible fixed assets Current assets Current liabilities Net assets at 31 December 2023	£ - 13,079 - 13,079 £ - 20,657 - 20,657 Restricted funds Restricted funds	£ 556 148,984 (6,907) 142,633 £ 695 148,780 (7,354) 142,121 General funds General funds	Total funds £ 556 162,063 (6,907)
			155,712
			Total funds £ 695 169,437 (7,354)
			162,778

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

13. Movements in funds

At 1 January 2024 £ Restricted funds Green Surgery project 20,657 Total restricted funds 20,657 General funds 142,121 Total unrestricted funds 142,121 Total funds 162,778 Prior period comparative (restated) At 20 October 2022 £ Restricted funds Green Surgery project - Total restricted funds - General funds - Total unrestricted funds - Total funds - Unrestricted funds Unrestricted funds	Income £ 34,256 34,256 123,448 123,448 157,704 Income £ 91,373 91,373 254,319 254,319 345,692	£ (41,834) (41,834) (122,936) (122,936) (164,770) £ (70,716) (70,716) (112,198) (112,198) (182,914) Expenditure Expenditure	£ 13,079 At 31 December 2024
			13,079
			142,633
			142,633
			155,712
			£ 20,657 At 31 December 2023
			20,657
			142,121
			142,121
			162,778

Purposes of restricted funds

Green Surgery project

Grant funding received from the Health Foundation was restricted to activities involved in:

1. Supporting delivery of a project involving multiple stakeholders to produce an evidencebased guide and resources on decarbonising surgical care pathways;

2. Develop climate and health policies for advocacy and influencing; and

3. Communicate the importance of climate action for health to health professionals.

14. Related party transactions

There were no related party transactions in the current or prior period.

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

15. Prior period adjustment

The opening funds have been restated to correct the following material errors: (i) restricted grant income and associated restricted expenditure in the prior period had been incorrectly treated as unrestricted rather than restricted; (ii) income from membership subscriptions, which in substance is a donation, had previously been treated as income from trading activities as opposed to income from donations and legacies; and (iii) allocation of staff costs has been reanalysed between activities to be consistent with the approach taken in the current year. The effect of the restatements are set out below:

i) Correction of prior period funds

Income split between funds Reallocation of grant income to restricted Total income at 31 December 2023 as restated Expenditure split between funds Reallocation of expenditure to restricted Total expenditure at 31 December 2023 as restated Funds Total funds at 31 December 2023 as restated Total income at 31 December 2023 as previously stated Total expenditure at 31 December 2023 as previously stated Total funds at 31 December 2023 as previously stated Adjustment to reflect unspent restricted funds as at 31 December 2023	Restricted £ - 91,373 91,373 Restricted £ - 70,716 70,716 Restricted £ - 20,657 20,657	£ 345,692 (91,373) 254,319 £ 182,914 (70,716) 112,198 £ 162,778 (20,657) 142,121 Unrestricted Unrestricted Unrestricted	14 months 2023 Total £ 345,692 -
			345,692
			14 months 2023 Total £ 182,914 -
			182,914
			2023 Total £ 162,778 -
			162,778

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UK Health Alliance on Climate Change

Notes to the financial statements

For the year ended 31 December 2024

15. Prior period adjustment (continued) ii) Correction of prior period income allocations Income from trading activities Income from trading activities as previously stated Reallocation to income from donations and legacies Income from trading activities as restated Income from donations and legacies Income from donations and legacies as previously stated Reallocation from income from trading activities Income from donations and legacies as restated iii) Reallocation of staff costs £ £ Staff costs as originally stated - 73,814 Reallocation between activities 1,476 (29,993) Staff costs as restated 1,476 43,821 Raising funds Charitable activities	£ - 28,517 28,517 Support and governance	14 months 2023 Total £ 140,993 (140,993)
		-
		14 months 2023 Total £ 113,222 140,993
		254,215
		14 months 2023 Total £ 73,814 -
		73,814

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