Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 **Charity registration number 1203984** ## **PATIENT INFORMATION FORUM** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025** Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**
**Charity number**
**Senior management**
**Registered office**
**Independent examiner**
**Bankers**
**Website**|Sue Farrington - Chair
Graham John Parker
(Resigned on 26 March 2026)
Anne Ballard
Jacquie White
Fiona MacDonagh
(Appointed on 2 April 2026)
Muiz Agbaje
(Appointed on 2 April 2026)
1203984
Sophie Randall - Director
Hove Business Centre
Fonthill Road, Hove
BN3 6HA
Samir Shah FCA, ATII
RAA Ramon Lee Ltd
Chartered Accountants
93 Tabernacle Street
London
EC2A 4BA
The Cooperative Bank
PO Box 50, Delf House
Southway, Skelmersdale
WN8 6WT
www.pifonline.org.uk| |---|---| Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 6| |Independent examiner's report|7| |Statement of financial activities|8| |Balance sheet|9| |Notes to the financial statements|10 - 20| Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ The trustees present their annual report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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). ## **Objectives and activities** ## **The Patient Information Forum (PIF) is the independent membership body for people working in health information and support. We are the independent voice of UK health information. PIF runs the only quality mark for print and digital health information – the PIF TICK.** ## **Our charitable objects** Our charitable objects focus our activity on public benefit via supportive member services. Our objects are to advance health by: - setting high standards for health information for the public and patients to use; - providing guidance, training and support to health professionals and others producing high quality health information; and - promoting awareness of high standards for health information among patients and the public. ## **Our vision** Everyone has access to personalised health information and support to enable them to make informed decisions about their health, wellbeing and care. ## **Our strategic aims** **Quality** : PIF sets standards for quality health information, certifies trusted health information producers and raises public awareness of credible health information. **Expertise** : PIF enhances the expertise of people working in the field of health information. **Integration** : PIF campaigns for quality health information and support to be an integral part of the patient journey. **Inclusion** : PIF advocates for health information to be available to all, meeting health and digital literacy, accessibility and cultural needs **Impact:** PIF builds the evidence base for the impact of health information. ## **Our strategic aims support our objects** Activity is delivered under each strategic aim. This includes the operation of the PIF TICK certification scheme for health information, the provision of training and expert guidance on the production of health information, the delivery of demonstration projects, and the operation of a public facing website to promote the PIF TICK and trusted sources of information to the public. In this period, membership of the Patient Information continued to grow and we invested in our public website to improve public access to credible, trustworthy health information. - 1 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **Achievements and performance** ## **Quality - We advance health by setting high standards for health information for the public and patients to use.** The PIF TICK celebrated its fifth anniversary in 2025 and the scheme continued to grow with more than 150 PIF TICK certified organisations at the end of 2025. To mark the anniversary, we held a webinar exploring how the scheme is helping creators meet the challenges of an evolving health information environment. Satisfaction with the PIF TICK is high with more than 9 in10 certified organisations stating they would recommend the scheme to others. The poor quality of AI generated health information was a major cause for concern for PIF members during the year. The rapid deployment of AI tools to web search had major impacts on the health information sector, including a fall in traffic to the websites of health charities. We held a series of consultation meetings with members and worked with Marie Curie and Macmillan to evidence the inaccuracies in AI generated search findings. The report contained 5 recommendations for improvement endorsed by 70 oganisations. The findings were shared with Google, Ofcom and the Secretary of State for Technology. Google joined a meeting with members to explain changes in search and listen to member concerns. We also hosted two events with our cross sector partners on how to respond effectively to the challenge of health misinformation. In response we produced a video ethnography in partnership with Ipsos on the risks of misinformation and a guide for the public, Can I trust AI overviews for online health searches? We launched public facing social media channels to promote trusted information and educate on misinformation and disinformation. In December, PIF was asked to deliver the closing remarks at an MHRA consultation event on improvements to the medicines packages leaflet. ## **Expertise - We advance health by providing guidance, training and support to health professionals and others producing high quality health information** In the period, PIF delivered 7 CPD-certified training workshops attended by 129 trainees. We also developed bespoke training and e-learning programmes for a range of organisations in our membership. We delivered 15 free hot-topic webinars and events attended by almost 1400 members. These covered diverse topics including AI, health inequalities and producing information in multiple formats. In 2025, PIF published new best practice guidance on Optimising websites for AI search and a Reading age position statement. We also updated the following resources to ensure our guidance represents emerging best practice. - Evaluating the impact of health information (professional) - Co-production - involving users in the production of health information (professional) - Easy Read Matters (professional) - Guide to social media and health information (public) - False Health information the warning signs (public) The Ask the Membership service, which allows PIF members to seek advice from each other, was used 57 times, with more than 140 responses to questions asked. ## **Integration and inclusion - promoting awareness of high standards for health information among health** ## **professionals, patients and the public.** The PIF TICK website is our principal means of communicating with the public and professionals signposting health information. In 2025, the public-facing PIF TICK website was upgraded following consultation with NHS and public librarians. The update was part-funded by NHS England to support librarians to connect the public with trusted health information, particularly those who lack digital access. Changes included the introduction of a health topics page, a new search bar, accessibility improvements and the launch of our Trusted Information Collections. - 2 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ The Trusted Information Collections bring together PIF TICK certified resources. Launched to coincide with health awareness events, they are a quick and easy way to signpost trusted resources in a variety of accessible formats. Three collections were launched in 2025 – women’s health, men’s health and wellbeing. In December, we were commissioned by NHS England to develop five co-branded Trusted Information Collections. These were designed to help tackle inequity in lung health, heart health, maternity, mental illness and cancer. These collections were launched in Health Information Week, January 2026. Earlier in the year we welcomed the recognition of PIF TICK certified information in the Rare Disease Action Plan. We worked with a rare disease charity, Amyloidosis UK, to co-produce ‘a perfect patient information journey’ for this complex group of conditions. This was timed to support the development of new regional amyloidosis centres. In May, we partnered with the Association of the British Pharmaceutical Industry on a joint handbook on partnership working between the industry and patient organisations. We have since co-produced a series of good practice case studies on the benefits of partnership. In June, we published a joint policy statement with the Self Care Forum and the Institute of Personalised Care. We called for credible health information to be embedded into patient pathways to support the Government’s three policy shifts: sickness to prevention, analogue to digital and hospital to community. We welcomed the commitment to work with the third sector to support people to care for their health in the NHS 10 Year Plan, published later in the year. In 2025 we continued to work with the Sussex Maternity System to tackle inequity in maternal outcomes. New projects were commissioned late in 2025 on maternal sexual health and severe mental illness for delivery in 2026. ## **Impact - building the evidence base for the impact of health information** Impact was added as a strategic aim following a review of the strategy in early 2025. In March, we published Knowledge Empowers in partnership with Nottingham University. This was a qualitative study on the impact of health information produced by health charities working with people with long term conditions. It found: 8 in 10 agreed information provided by the health charity helped them manage their health. 9 in 10 sought health information before making a GP appointment or hospital appointment. 8 in 10 felt confident in their knowledge to discuss their treatment with their care team. In July, we launched updated Guidance on Evaluating the impact of health information with expert insight provided by the UK Evaluation Society. The launch webinar was attended by 72 PIF members. In October, we launched our periodic health and digital literacy survey of member organisations. As well as providing insight on activity across the health information sector, the results will help measure the impact of PIF’s work in this area. The responses also allow us to share case studies on the impact of the health information from our cross sector membership. ## **Infrastructure** During 2025, we expanded our team to support the expansion of the PIF TICK and our growing overall membership. We also started Cyber Essentials Certification to ensure our processes systems are robust and well protected. ## **Public benefit statement** In shaping our objectives for the period and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘Public Benefit: Running a Charity (PD2). The achievements and activities above demonstrate the public benefit arising through the Charity’s activities. ## **Financial review** The financial results for the year are set out in the Statements of Financial Activities. The charity recorded a net surplus of £30,452 (2024 - £28,946). The financial position at the year end revealed by the Balance Sheet shows net current assets or working capital of £56,650 (2024 - £24,375). - 3 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **Reserves policy** The trustees consider it prudent to maintain an adequate level of unrestricted reserves to cover the charity’s contractual commitments and provide sufficient working capital and have set this at a minimum of three months expenditure. The current level of funding is adequate to support the continuation of the charity in the medium term. The reserves held in unrestricted funds, which have not been designated or invested in fixed assets, on 31 December 2025 were £56,650 (2024 - £24,375). This meets the COI's reserves policy. The Trustees consider that the Charity’s reserves will enhance the services provided and provide financial security for the future. ## **Principal Funding Sources** In the period our principal funding sources were: Partnerships PIF TICK certification Training Projects General membership ## **Investment powers and policy** The trustees have considered the most appropriate policy for investing surplus funds and have found that bank deposit accounts provide the appropriate combination of security, accessibility and income growth. ## **Plans for future periods** The trustees plan a strategy review in early 2027 to ensure PIF's work plan delivers the CIO's vision within the new NHS structure and the rapidly changing technological environment. The 2026 workplan focuses on further expansion of the PIF TICK, tackling misinformation and health inequality, supporting the expertise of members and developing a sustainable organisation. ## **Structure, governance and management** ## **Governing document** The organisation is a Charitable Incorporated Organisation (CIO), established in 2023 and registered as a charity with the Charity Commission on 14 July 2023 under registration number 1203984. The organisation is governed by a constitution based upon the Charity Commission model documentation, which sets out the objects and powers of the charity and governs the actions of the trustees. ## **Recruitment and appointment of Trustees** The Trustees of the organisation are also the charity trustees for the purposes of charity law. The Constitution stipulates that the power to appoint new Trustees rests with the existing Trustees. The Constitution stipulates that there shall be no less than four Trustees at any one time. Every appointed Trustee must be appointed for a term of four years and a Trustee may not serve for more than three consecutive terms. The Board of Trustees have power to appoint additional Trustees as it considers fit to do so. ## **Organisation Structure** The Board of Trustees administers the charity. The Board meets approximately every quarter to review the affairs of the charity and to consider the financial position. To facilitate activities, the Board has delegated authority, within terms of delegation approved by the trustees, for operational matters including financial, employment and other related activities. All decisions relating to strategy and policy are made by the Board of Trustees. - 4 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **Trustee induction and training** The trustees maintain a good working knowledge of charity governance and best practice by regular reading of charity press articles and guidance produced by the Charity Commission and other Government and voluntary organisation advisory websites. New trustees are given copies of previous minutes and attend an induction session given by an experienced trustee. ## **Trustees’ remuneration** No Trustee received any remuneration in the period arising from services as a Trustee. ## **The role and contribution of volunteers** PIF has a volunteer Advisory Group and a volunteer Steering Group to provide scrutiny of the PIF TICK. ## **Risk and risk management** The Trustees have identified whether there are any major risks to which the CIO may be exposed and believe that the systems in place are adequate to mitigate those risks. ## **Related parties** The charity received a donation of £7,871 (2024 - £60,075) from connected company Patient Information Forum Limited during the period. ## **Statement of Trustees' responsibilities** The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England 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 of the incoming resources and application of resources of the charity for that year. In preparing these 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 estimates that are reasonable and prudent; - state whether applicable accounting standards 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 sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. - 5 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ The trustees are responsible for the maintenance and integrity of the charity and the financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. The Trustees' report was approved by the Board of Trustees and signed on its behalf by: ## **Sue Farrington** **Chair** ## **18 June 2026** - 6 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF PATIENT INFORMATION FORUM** I report to the trustees on my examination of the financial statements of Patient Information Forum (the charity) for the year ended 31 December 2025. This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. 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 Independent Examination, for this report, or for the opinions I have formed. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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 financial statements do not accord with those records; or - 3 the financial statements 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 financial statements to be reached. ## **Samir Shah FCA, ATII** ## **RAA Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA** ## **Dated: 18 June 2026** - 7 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ |**Unrestricted**
**funds**
**Notes**
**£**
**Income from:**
Donations and legacies
**3**
7,871
Charitable activities
**4**
350,277
Investments
**5**
1,028
**Total income**
359,176
**Expenditure on:**
Raising funds
**6**
11,700
Charitable activities
**7**
317,024
**Total expenditure**
328,724
**Net movement in funds**
30,452
Fund balances at 1 January 2025
28,946
**Fund balances at 31 December 2025**
59,398|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
7,871
60,075
350,277
385,342
1,028
25
359,176
445,442
11,700
13,508
317,024
402,988
328,724
416,496
30,452
28,946
28,946
-
59,398
28,946| |---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 10 to 20 form part of these financial statements. - 8 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2025**_ |**2025**
**Notes**
**£**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
64,467
Cash at bank and in hand
154,116
218,583
**Creditors: amounts falling due within**
**one year**
**14**
(161,933)
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**£**
2,748
56,650
59,398
59,398
59,398|**2024**
**£**
46,157
89,678
135,835
(111,460)|**£**
4,571
24,375| |---|---|---|---| ||||28,946| ||||28,946| ||||28,946| The notes on pages 10 to 20 form part of these financial statements. The financial statements were approved by the Trustees on 18 June 2026 and signed on its behalf by: **Sue Farrington Chair** - 9 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **1 Accounting policies** ## **Charity information** Patient Information Forum is a charitable incorporated organisation (CIO) registered as a charity with the Charity Commission on 14 July 2023 (Charity no. 1203984).The charity is established under a written constitution that specifies the objects and powers of the charity and is also governed under this constitution. ## 1.1 **Reporting period** The comparative figures for the period 14 July 2023 to 31 December 2024 being the first set of accounts of the charity. ## **1.2 Accounting convention** The financial statements have been prepared in accordance with the charity's foundation, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.3 Going concern** The Charity’s Financial Statements show a net surplus of £30,452 (2024 - £28,946) for the period and free reserves of £56,650 (2024 - £24,375). The Trustees are of the view that these results have secured the immediate future of the Charity for the next 12 to 18 months and on this basis the Charity is a going concern. ## **1.4 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.5 Income** All income is included in the statement of financial activities when the charity is legally entitled to it, receipt is probable and the amount can be measured with sufficient reliability. ## **Grant income** Grants are credited to the statement of financial activities when the charity is entitled to the funds. Income is only deferred where there are time constraints imposed by the donor or if the funding is performance related. Where entitlement to grants receivable is dependent upon fulfilment of conditions within the charity’s control, the income is recognised when there is sufficient evidence that conditions will be met. - 10 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **1 Accounting policies** ## **(Continued)** Grants supporting the core activities of the charity and with no specific restrictions placed upon their use are included within donations and legacies. Grants that have specific restrictions placed upon their use are included within income from charitable activities. Capital grants for the purchase of fixed assets are credited to restricted incoming resources on the earlier date of when they are received or receivable. Depreciation on the related fixed assets is charged against the restricted fund. ## **Donations and legacies** Donations are recognised in the period in which they are received. Legacy income is recognised when the charity’s entitlement is judged to be probable and where the amount can be reliably measured. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. ## **Charitable income** Income from charitable activities include income recognised as earned (as the related goods and services are provided) under contract, in the form of PIF Tick income, project income, events income or services income. ## **Membership fees** Membership fees credited to income on the earlier date of when they are received or when they are receivable, unless they relate to a specified future period, in which case they are deferred. ## **Investment income** Investment income is included when receivable. ## **1.6 Expenditure** 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. All expenditure is accounted for on an accruals basis under the following headings: a) Cost of raising funds comprises the cost of raising income and their associated support costs. b) Expenditure on charitable activities include expenditure associated with the main objectives of the charity and include both directs costs and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **Allocation of support costs** Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance cost, finance, and office costs. Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements of the charity. These costs have been allocated between cost of raising funds and expenditure on charitable activities. All the general support and governance costs have been apportioned to the various charitable activities on the basis of direct costs allocated to each activity - 11 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **1 Accounting policies** **(Continued)** ## **1.7 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The cost of minor additions or those costing less than £500 are not capitalised. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Software 20% on cost IT Equipment 33% on cost ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **1.10 Taxation** The charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. ## **1.11 Creditors and Provisions** Creditors and Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises. ## **1.12 Volunteers and donated services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. - 12 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **1 Accounting policies** ## **(Continued)** ## **1.13 Pension** The charity operates a defined contribution pension scheme on behalf of its employees. Contributions are charged to the Statement of Financial Activities in the period in which they are payable. ## **1.14 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. ## **1.15 Cash flow statement** The Charity qualifies as a small Charity and advantage has been taken of the exemption provided by SORP(FRS 102) not to prepare a cash flow statement. ## **2 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 ongoing 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. ## **3 Donations and legacies** |**Unrestricted**
**funds**
**£**
**Donations and legacies**
Patient Information Forum Ltd
7,871
7,871
**For the year ended 31 December 2024**
60,075|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
7,871
60,075
7,871
60,075
60,075| |---|---| - 13 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **4 Charitable activities** |**Unrestricted**
**Funds**
**£**
PIF Tick Income
181,987
Project Income
40,019
Partnership and memberships income
63,103
Events Income
49,945
Services Income
15,223
350,277
Analysis by fund
Unrestricted funds
350,277
350,277
**For the year ended 31 December 2024**
Unrestricted funds
385,342
385,342|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
181,987
170,810
40,019
60,906
63,103
81,032
49,945
58,336
15,223
14,258
350,277
385,342
350,277
385,342
350,277
385,342
385,342
385,342| |---|---| ## **5 Investments** |**Unrestricted**
**funds**
**£**
Bank interest
1,028
1,028
**For the year ended 31 December 2024**
25|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
1,028
25
1,028
25
25| |---|---| - 14 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **6 Raising funds** |**Unrestricted**
**funds**
**£**
Staff costs
9,420
Support costs
1,802
Governance Costs
478
11,700
**For the year ended 31 December 2024**
Fundraising and publicity
13,508
13,508|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
9,420
11,329
1,802
1,645
478
534
11,700
13,508
13,508
13,508| |---|---| - 15 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **7 Charitable activities** |**Charitable**
**activities**
**£**
Staff costs
129,091
Subcontractor Costs
79,019
Events Costs
8,823
Projects Costs
18,900
Services Costs
3,950
Website and IT Costs
15,053
254,836
Share of support costs (see note 8)
48,751
Share of governance costs (see note 8)
13,437
317,024
**Analysis by fund**
Unrestricted funds
317,024
317,024
**For the year ended 31 December 2024**
Unrestricted funds
402,988
402,988|**Total**
**Total**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
129,091
133,022
79,019
104,818
8,823
9,930
18,900
50,016
3,950
1,550
15,053
38,656
254,836
337,992
48,751
49,075
13,437
15,921
317,024
402,988
317,024
402,988
317,024
402,988
402,988
402,988| |---|---| - 16 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **8 Support costs** |**9**|**Support Governance**
**Total**
**Total**
**costs**
**costs**
**2025**
**14/07/2023**
**to**
**31/12/2024**
**£**
**£**
**£**
**£**
Staff costs
19,136
9,420
28,556
33,991
Subcontractor Costs
7,068
-
7,068
4,557
Staff recruitment, welfare and training costs
910
-
910
1,935
Depreciation
2,322
-
2,322
2,322
Advertising and marketing
790
-
790
1,179
Subscriptions
1,249
-
1,249
1,125
Communication and IT costs
4,722
-
4,722
2,248
Miscellaneous expenses
3,196
-
3,196
1,307
Insurance
672
-
672
719
Printing, postage and stationery
256
-
256
75
Bank charges
717
-
717
795
Bookkeeping
6,431
-
6,431
6,617
Trustees and board meeting expenses
-
1,615
1,615
2,286
Travel and accommodation
2,639
-
2,639
5,179
Independent Examiner's Fees
445
2,880
3,325
2,840
50,553
13,915
64,468
67,175
Analysed between
Fundraising
1,802
478
2,280
2,179
Charitable activities
48,751
13,437
62,188
64,996
50,553
13,915
64,468
67,175
**Net movement in funds**
**2025 For the period**
**from**
**14/07/2023 to**
**31/12/2024**
**£**
**£**
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets
2,322
2,322
**Independent examiner's fees:**
Independent examination
2,880
2,200
Other fees
445
640| |---|---| ## **10 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. During the year two trustees (2024 - none) were reimbursed expenses of £285 (2024 - nil). - 17 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **11 Employees** The average monthly number of employees during the year was: |Direct charitable work
Administration and support
**Employment costs**
Wages and salaries
National Insurance
Pension costs
Subcontractor costs|**2025**
**Number**
3
1
4
**2025**
**£**
154,266
9,113
3,688
86,087
253,154|**2024**
**Number**
3
1| |---|---|---| |||4| |||**2023**
**£**
166,107
8,144
4,090
109,375| |||287,716| The key management personnel of the charity comprise of the Director. The total employee benefits of the key management personnel of the charity for the reporting period were £65,427 (2024 - £78,024). There were no employees whose annual remuneration was more than £60,000 during the reporting period. ## **12 Tangible fixed assets** |**Cost**
Transfer from PIF Ltd
Additions
At 31 December 2025
**Depreciation and impairment**
Transfer from PIF Ltd
Depreciation charged in the year
At 31 December 2025
**Carrying amount**
At 31 December 2025
At 31 December 2024|**Software**
**IT Equipment**
**£**
**£**
5,500
4,045
-
499
5,500
4,544
3,300
1,674
1,100
1,222
4,400
2,896
1,100
1,648
2,200
2,371|**Total**
**£**
9,545
499| |---|---|---| |||10,044| |||4,974
2,322| |||7,296| |||2,748| |||4,571| - 18 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ |**13**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Accrued income
Prepayments
**14**
**Creditors: amounts falling due within one year**
**Notes**
Taxation and social security
Deferred income
**15**
Trade creditors
Other creditors
Accruals
**15**
**Deferred income**
Deferred income is included in the financial statements as follows:
Movements in the year:
Deferred income at 1 January 2025
Released from previous periods
Resources deferred in the year
Deferred income at 31 December 2025|**2025**
**£**
57,809
540
6,118
64,467
**2025**
**£**
38,331
111,975
2,494
5,116
4,017
161,933
**2025**
**£**
83,728
(83,728)
111,975
111,975|**2024**
**£**
39,899
135
6,123| |---|---|---| |||46,157| |||**2024**
**£**
20,602
83,728
2,416
2,210
2,504| |||111,460| |||**2023**
**£**
-
-
83,728| |||83,728| Deferred income of £111,975 (2024 - 83,728) represents income deferred towards NHS England £9,999, Digital Notts £5,795, Abbvie £10,000, NHS Sussex £20,500 and Membership fees £65,681. ## **16 Analysis of net assets between funds** |**Unrestricted**
**funds**
**£**
Fund balances at 31 December 2025 are
represented by:
Tangible assets
2,748
Current assets/(liabilities)
56,650
59,398|**Total Unrestricted**
**2025**
**funds**
**£**
**£**
2,748
4,571
56,650
24,375
59,398
28,946|**Total**
**2024**
**£**
4,571
24,375| |---|---|---| |||28,946| - 19 - Docusign Envelope ID: 9282ACA7-6631-8525-82EB-8ACA9B83A691Docusign Envelope ID: BEBD32C5-4C2C-805B-8032-371950A7E2F0 ## **PATIENT INFORMATION FORUM** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_ ## **17 Pension** The pension cost charge represents contributions payable by the charity to the fund and amounted to £3,688 (2024 - £4,090). Contributions totalling £Nil (2024 - £634) were payable to the fund at the period end and are included in other creditors. ## **18 Related party transactions** During the year the charity received £7,871 (2024 - £60,075) from connected company PIF Ltd as gift aid donations. - 20 -