Charity no. 1200769
# **UK Health Alliance on Climate Change Report and Unaudited Financial Statements**
**31 December 2025**
## **UK Health Alliance on Climate Change**
## **Reference and administrative details**
**For the year ended 31 December 2025**
|**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)|(resigned 28 September 2025)|
||Professor Hugh Montgomery|(appointed and Co-Chair from 18|
||OBEFMedSci (Co-Chair)|September 2025)|
||Dr Sandra Mather MSc, PhD (Co-|(Co-Chair from September 2025)|
||Chair)||
||Christopher Banks (Treasurer)|(appointed 17 April 2025)|
||Professor Jill Belch OBE||
||Juliet Dobson MA|(resigned 28 September 2025)|
||Rosemary Gallagher||
||Dr Jacob Krzanowski|(resigned 28 September 2025)|
||Andrew Mackenzie|(appointed 18 September 2025)|
||Rodney Morton||
||Dr Emma Radcliffe MRCGP||
||Eleanor Roaf FFPH||
||Dr Alexander Robertson|(appointed 18 September 2025)|
||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||
1
## **UK Health Alliance on Climate Change**
## **Report of the trustees**
## **For the year ended 31 December 2025**
The trustees represent the annual report together with the financial statements of the charity for the year ended 31 December 2025.
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**
In January, we received a letter from the Prime Minister’s office that said “The important work of the UK Health Alliance on Climate Change in the medical sector should rightly be recognised and praised.” The letter unreservedly thanked all those at UKHACC for their “tremendous dedication and commitment to better our society” and said the charity should “be very proud of the incredible impact you have made, and will continue to make, in all our lives.”
The charity published an evidence-based policy report on Building a Climate-Resilient Health System in the UK. The report presented recommendations for introducing measures across the health system to make it more resilient to climate threats. The charity held a roundtable meeting at the Royal College of Physicians which was attended by senior leaders across the health system to discuss barriers and opportunities to implement the recommendations.
The charity responded to the UK government consultation on the ten year health plan for England. The response highlighted the opportunity to use the three shifts as a means to both deliver a more sustainable, resilient health system, while also improving public health outcomes and demands on the system. The charity coordinated a letter signed by 30+ senior leaders across UKHACC membership organisations which called on the government to prioritise decarbonisation and resilience in the ten year plan, which they did.
The charity campaigned on phasing out fossil fuels to reduce the associated health harms of both climate change and air pollution caused by fossil fuel production and use. The charity responded to a government consultation on the Future of the North Sea which stressed the need to support individuals, communities and workers in the transition to protect health and livelihoods and maximise opportunities for people. The charity wrote to the Prime Minister outlining the concerns of the health community regarding the health risks associated with the burning of oil and gas and urging rejection of any proposals to drill the Rosebank oilfield on the basis of incompatibility with safe climate limits. The charity wrote to the Secretary of State for Health and Social Care in the UK Government and the Cabinet Secretary for Health and Social Care in the Scottish Government to ask them to speak out about the health risks of oil and gas production and to call for no new licences for extraction to be issued.
2
## **UK Health Alliance on Climate Change**
## **Report of the trustees**
## **For the year ended 31 December 2025**
The charity partnered with the Lancet Countdown on Health and Climate Change to produce UK policy priorities drawn from evidence of the 2025 Lancet Countdown report. The UK policy priorities called for a phase out of fossil fuels and scaling up of renewable energy to cut air pollution, reduce heat health risks, and prevent fuel poverty; promote healthier, plant rich diets to improve health, cut emissions, and reduce food insecurity; and increased adaptation funding to protect health and health systems. The policy priorities were launched at an event at the Wellcome Trust in London with senior health professionals and decision makers in attendance.
The charity published manifestos for the Scottish and Welsh government elections. The manifestos outlined priorities for the devolved governments to protect health and the health service from climate change. The manifestos were shared with the party leaders of all parties in the devolved nations.
The charity participated in the Act Now, Change Forever mass lobby that was coordinated by The Climate Coalition. The event was attended by 5,000 people calling on MPs of all parties to act now for a healthier, fairer, safer future. The Prime Minister shared a statement recognising the strength of the movement and outlining the government’s commitment to clean energy, warmer homes and nature protection. In Scotland, the First Minister joined the lobby and reaffirmed the government’s commitment to reach net zero by 2045. In Wales, hundreds met at the Senedd to press for bold climate action.
The charity supported a campaign led by the Global Climate and Health Alliance that called on health organisations to cut ties with public relations and advertising agencies that work with the fossil fuel industry.
The charity campaigned with the Healthy Air Coalition on cleaner air. This included the publication of a Blueprint for Cleaner Air; signatories on a letter to the UK government to bring air quality targets in line with World Health Organization guidelines; signatories on a letter calling for a reversal of the decision regarding wood burning stoves in new builds due to their significant health risks; and signatories on a joint letter to the Council of Europe calling for the adoption of an additional protocol to the European Convention on Human Rights that recognises the right to a clean, healthy, and sustainable environment.
The charity campaigned for transformation of the food environment to make it more sustainable and healthier. It joined the Eating Better Alliance in calling for mandatory reporting of food retailers and manufacturers on plant and animal protein, fruit and vegetable sales, and climate emissions. It was a signatory on a policy paper that set out measures the government can enact to increase production and consumption of plant-rich diets in the UK. The charity produced a ‘How To’ guide for health organisations to implement policies to prioritise plant-based sustainable food. The report was shared with all members of UKHACC and published on the charity’s website. The charity also held an information session to inform people how to use the guide and shared it with other external partners and individuals to encourage wider uptake of the policies.
The charity responded to the UK government consultation on the phase out of petrol and diesel vehicles. The response highlighted the health harms of fossil fuel-emitting vehicles and called for the 2030 target for phasing them out to be retained.
The charity responded to the Health and Care Professions Council corporate strategy, calling for prioritisation of actions around decarbonisation, environmental sustainability and resilience to climate threats.
3
## **UK Health Alliance on Climate Change**
## **Report of the trustees**
## **For the year ended 31 December 2025**
The charity responded to a GMC consultation on Medical Licencing Assessments. It called for sustainable healthcare to be included in assessment for foundation doctors to ensure they are prepared for climate threats and the requirements of sustainable healthcare delivery.
The charity partnered with the National Emergency Briefing which was presented to politicians and leaders from business, culture, sport, faith, and the media. UKHACC co-Chair Hugh Montgomery was an expert panellist speaking at the briefing which detailed the implications for health, food, national security and the economy.
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 £131,711 (2024: £157,704) which includes membership subscriptions income, charitable donations and interest income.
Expenditure on charitable activities for the year was £120,384 (2024: £160,983). Governance costs for the year were £4,903 (2024: £8,769) and included accountancy fees of £4,784 (2024: £5,263) and legal and professional fees of £Nil (2024: £3,506).
## _**Policy on reserves**_
Reserves at the end of the year total £163,800 (2024: £155,712), which are made up of unrestricted general funds. In the prior year, £142,633 of reserves were unrestricted and £13,079 of reserves were restricted. Reserves are held for future expenditure on the objects of the charity.
At 31 December 2025, £163,355 was held in free reserves (2024: £142,077). 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 incorporated as a Charitable Incorporated Organisation and 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 2025, three founding trustees - Juliet Donson, Jacob Krzanowski, and Richard Smith retired. Richard Smith was formerly the Chair. Two new trustees were elected - Andrew Mackenzie and Sandy Robertson.
4
## **UK Health Alliance on Climate Change**
## **Report of the trustees**
## **For the year ended 31 December 2025**
Recruitment of a replacement Chair involved a call for applications which was shared via email and social media to stakeholders. Following a recruitment process involving submission of applications and interview, co-Chairs Hugh Montgomery and Sandy Mather were appointed. Their appointment was approved at the AGM in September. Sandy Mather had previously been an elected trustee.
In May, the charity co-opted a Treasurer, Chris Banks, to the trustee board. Recruitment of Treasurer was via submission of an application and interview.
## **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.
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.
5
## **UK Health Alliance on Climate Change**
## **Report of the trustees**
## **For the year ended 31 December 2025**
## **Independent examiners**
Godfrey Wilson Limited were re-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 7 May 2026 and signed on their behalf by
Hugh Montgomery - Co-Chair
6
## **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 2025, which are set out on pages 8 to 18.
## **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: 7 May 2026 **Dougal Howard ACA Member of the ICAEW Godfrey Wilson Limited** Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD
7
## **UK Health Alliance on Climate Change**
## **Statement of financial activities**
## **For the year ended 31 December 2025**
|Restricted Unrestricted
Note
£
£
**Income from:**
Donations and legacies
3
-
131,524
Charitable activities
4
-
-
Investments
-
187
**Total income**
-
131,711
**Expenditure on:**
Raising funds
590
2,649
Charitable activities
12,489
107,895
**Total expenditure**
5
13,079
110,544
6
(13,079)
21,167
**Reconciliation of funds:**
Total funds brought forward
13,079
142,633
**Total funds carried forward**
-
163,800
**Net**
**income**
**/ (expenditure)**
**and net movement in funds**|**2025**
**Total**
**£**
**131,524**
**-**
**187**
**131,711**
**3,239**
**120,384**
**123,623**
**8,088**
**155,712**
**163,800**|2024
Total
£
123,266
34,256
182|
|---|---|---|
|||157,704|
|||3,787
160,983|
|||164,770|
|||(7,066)
162,778|
|||155,712|
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.
8
## **UK Health Alliance on Climate Change**
## **Balance sheet**
## **As at 31 December 2025**
|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**|**£**
**65,633**
**104,439**
**170,072**
**(6,717)**|**2025**
**£**
**445**
**163,355**
**163,800**
**-**
**163,800**
**163,800**|2024
£
556
60,527
101,536|
|---|---|---|---|
||||162,063
(6,907)|
||||155,156|
||||155,712|
||||13,079
142,633|
||||155,712|
Approved by the trustees on 7 May 2026 and signed on their behalf by
Hugh Montgomery - Co-Chair
9
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
**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.
10
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **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:
||**2025**|2024|
|---|---|---|
|Raising funds|**4%**|3%|
|Charitable activities|**96%**|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.
11
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **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 1h above.
**2. Prior period comparatives: statement of financial activities**
|**Income from:**
Donations
Charitable activities
Investments
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net (expenditure) / income and net**
**movement in funds**|Restricted
£
£
-
123,266
34,256
-
-
182
34,256
123,448
590
3,197
41,244
119,739
41,834
122,936
(7,578)
512
Unrestricted|2024
Total
£
123,266
34,256
182|
|---|---|---|
|||157,704|
|||3,787
160,983|
|||164,770|
|||(7,066)|
12
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **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**|**2025**
**Total**
**£**
**165**
**131,359**
**131,524**|2024
Total
£
450
122,816|
|||123,266|
All income from donations and legacies was unrestricted in the current and prior period.
## **4. Income from charitable activities**
|**Grants receivable**|**2025**
**Total**
**£**
**-**|2024
Total
£
34,256|
|---|---|---|
All income from charitable activities in the prior period was restricted.
The charity received no government grants to fund charitable activities in the current or prior year.
13
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **5. Total expenditure**
|Staff costs (note 7)
Governance costs
Trade subscriptions
Travel and subsistence
Depreciation of office equipment
Bank charges
Consultancy fees
**Sub-total**
**Total expenditure**
**Prior period comparative**
Staff costs (note 7)
Allocated support costs
Governance costs
Trade subscriptions
Travel and subsistence
Depreciation of office equipment
Bank charges
Consultancy fees
**Sub-total**
**Total expenditure**
Allocation of support and
governance costs
Allocation of support and
governance costs|Raising
funds
£
1,595
-
-
-
-
-
-
1,595
1,644
**3,239**
Raising
funds
£
2,272
-
-
-
-
-
-
-
2,272
1,515
3,787|Charitable
activities
£
40,105
-
19,100
2,782
111
60
16,897
79,055
41,329
**120,384**
Charitable
activities
£
72,253
-
-
22,950
3,666
139
60
13,751
112,819
48,164
160,983|Support and
governance
costs
£
38,070
4,903
-
-
-
-
-
42,973
(42,973)
**-**
Support and
governance
costs
£
39,087
1,823
8,769
-
-
-
-
-
49,679
(49,679)
-|**2025 Total**
£
**79,770**
**4,903**
**19,100**
**2,782**
**111**
**60**
**16,897**|
|---|---|---|---|---|
|||||**123,623**
**-**|
|||||**123,623**|
|||||2024 Total
£
113,612
1,823
8,769
22,950
3,666
139
60
13,751|
|||||164,770
-|
|||||164,770|
14
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
**6. Net movement in funds**
This is stated after charging:
|Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses*
Independent examiners' remuneration (excluding VAT):
Independent examination
Other services|**2025**
**£**
**111**
**Nil**
**Nil**
**119**
**3,100**
**887**|2024
£
139
Nil
Nil
Nil
2,950
1,436|
|---|---|---|
*During the year, expenses were reimbursed to two trustees for travel costs (2024: nil).
In common with other charities of our size and nature we use our examiners to assist with the preparation of the financial statements and to prepare and submit returns to the tax authorities. Our examiners have also provided bookkeeping and payroll services to the charity during the year.
## **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|**2025**
**£**
**75,778**
**2,571**
**1,421**
**79,770**
**2025**
**No.**
**1**|2024
£
104,936
6,597
2,079|
|---|---|---|
|||113,612|
|||2024
No.
1|
The key management personnel of the charity comprise the Trustees and Director. The total employee benefits of the key management personnel were £76,215 (2024: £76,712).
|Average head count|**2025**
**No.**
**1**|2024
No.
2|
|---|---|---|
15
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **8. Taxation**
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## **9. Tangible fixed assets**
|**Cost**
At 1 January 2025 and 31 December 2025
**Depreciation**
At 1 January 2025
Charge for the year
At 31 December 2025
**Net book value**
**At 31 December 2025**
At 31 December 2024
**10. Debtors**
Trade debtors
Prepayments
Other debtors
**11. Creditors: amounts falling due within 1 year**
Accruals
Other creditors
Other taxation and social security|£
769
213
111
324
**445**
556
**2025**
**£**
**56,872**
**8,661**
**100**
**65,633**
**2025**
**£**
**5,489**
**510**
**718**
**6,717**
Office
equipment|**Total**
**£**
**769**|
|---|---|---|
|||**213**
**111**|
|||**324**|
|||**445**|
|||556|
|||2024
£
52,294
8,133
100|
|||60,527|
|||2024
£
6,491
-
416|
|||6,907|
16
## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **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 2025**
**Prior period comparative**
Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 December 2024**|£
-
-
-
**-**
£
-
13,079
-
13,079
Restricted
funds
Restricted
funds|£
445
170,072
(6,717)
**163,800**
£
556
148,984
(6,907)
142,633
General
funds
General
funds|**Total**
**funds**
**£**
**445**
**170,072**
**(6,717)**|
||||**163,800**|
||||Total
funds
£
556
162,063
(6,907)|
||||155,712|
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## **UK Health Alliance on Climate Change**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **13. Movements in funds**
|**Restricted funds**
Green Surgery project
**Total restricted funds**
General funds
**Total unrestricted funds**
**Total funds**
**Prior period comparative**
**Restricted funds**
Green Surgery project
**Total restricted funds**
General funds
**Total unrestricted funds**
**Total funds**
**Unrestricted funds**
**Unrestricted funds**|At 1
January
2025
£
13,079
13,079
142,633
142,633
155,712
At 1
January
2024
£
20,657
20,657
142,121
142,121
162,778|Income
£
-
-
131,711
131,711
131,711
Income
£
34,256
34,256
123,448
123,448
157,704|£
(13,079)
(13,079)
(110,544)
(110,544)
(123,623)
£
(41,834)
(41,834)
(122,936)
(122,936)
(164,770)
Expenditure
Expenditure|**£**
**-**
**At 31**
**December**
**2025**|
|---|---|---|---|---|
|||||**-**|
|||||**163,800**|
|||||**163,800**|
|||||**163,800**|
|||||£
13,079
At 31
December
2024|
|||||13,079|
|||||142,633|
|||||142,633|
|||||155,712|
## **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**
During the year, the trustees made donations totalling £165 (2024: £Nil). There were no conditions attached to these.
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