2021-03-31-accounts

CONTENTS		PAGE
REFERENCE AND ADMINISTRATION
CHAIR'S REPORT
TRUSTEE REPORT
INDEPENDENT AUDITORS' REPORT		16
CONSOLIDATED STATEMENT OF	FINANCIAL ACTIVITIES	19
CONSOLIDATED AND
PARENT CHARITABLE COMPANY	BALANCE SHEETS	20
CONSOLIDATED STATEMENT OF	CASHFLOW	21
NOTES TO THE FINANCIAL STATEMENTS		22

						2020-2021			2019-2020
							Year ended			Year ended
					Unrestricted	Restricted	31March	Unrestricted	Restricted	31March
					Funds	Funds	2021	Funds	Funds	2020
INCOME AND ENDOWNMENTS
FROM:				Notes					6	6
Donations and le acies
1.Grants received from core activites					155/609		155,609	179,522		179,522
2. Donations and legacies					32,780		32,780	86/756		86/756
Charitable activites
1.Performance related grants						1,081,990	1,081,990		1,072,450	1,072,450
Earned from other activites
l. Other trading activites					101,802		101/802	194,633		194,633
2. Commercial trading operations					3/780		3,780
Investment and Other income
l. Investment income					50,274		50,274	( 7, 120)		( 7,120)
Total income and Endownments					344/246	1/081/990	1/426/236	453/792	1/072/450	1/526/242
EXPENDITURE:
Cost of raisin funds
1.Fundraising costs					192,752		192,752	229,282		229,282
2. Trading costs					5,146		5/146	10/992		10,992
Expenditure on Charitiable
act;ivities
1.HIV Testing and Prevention		services				418,083	418,083		493/690	493,690
2. Advice						274,355	274/355		258,584	258/584
3.Peer Supports and Counselling
services						466/997	466/997		506/741	506/741
Total Expenditure					197,897	1,159,435	1,357,333	240,275	1,259,015	1,499,290
Net income/(expenditure)					146,348	( 77,445)	68,903	213,517	( 186,565)	26,953
Transfers between funds					( 77,445)	77,445		( 186,565)	186,565
Net movement in funds					68,903		68/903	26,953		26,953
Reconciliation funds:
ota un roug t orwar					449,4&1		449,481	422,529		422,529
ota un carne orwar					518,385		518/385	449/48 1		449/48 1
e mcome or eyeara non-controlling interests	n	u a	e o	15	174

							Group		Charity
							2021	2020	2021	2020
							E	E	f
						Notes
Non Current	Assets
Tangible Assets						12	63,593	61,933	63,593	61,933
Intangible Assets						14	3,066
Investment						13	251,558	208,891	251,558	208,891
Total fixed	assets						318,216	270,824	315,151	270,824
Current Assets
Stock of finished		goods					547
Debtors						16	95,541	104,625	95,521	104,625
Cash at bank	and	in	hand				656,849	323,856	656,399	323,856
							752,938	428,481	751,921	428,481
Creditors: amount one year			falling due		within	17	552/769	249,824	548,500	249,824
Net current	assets						200,168	178,657	203,420	178,657
Net assets							518,385	449~481	518I571	449I481
Funds
Restricted funds						18a
Unrestricted	funds:
- General Funds						1&b	475,544	463,165	475,905	463,165
- Unrealised	investment			gains			42,666	( 13,684)	42,666	( 13,684)
—Attributable	to	non-controlling			interest	15	174
						19	518,385	449,481	518g571	449I481

			Note
				2021		2020
Cash flows from operating	activities		22
Cash generated from/(absorbed operations		by)
Cash flows from investing	activities				351,931	76,213
Interest received				7,608		6,564
Purchase of tanqible fixed assets Purchase/ Sale of investments				( 22,713) ( 3,832)		( 8,468)
Net cash generaten from/(used investing activities		in)
					18937	1 904
Net increase/(decrease) cash equivalents	in cash and				332,994	74,308
Cash and cash equivalents	at
beqinning of year
					323 856	249 548
Cash and cash equivalents year	at end of				656,849	323,856

	Unrestricted	Restricted	Total	Unrestricted	Restrictend	Total
	funds	funds	2021	funds	funds	2020
	E		E	E	E	E
Donations	32,780		32,780	86,756		86,756
	32,780		32,7&0	86,756		86,756

			Unrestricted	Restricted		Unrestricted	Restricted
			funds	funds	Total 2021	funds	funds	Total 2020
			E	E	E	E	E	E
Big Lottery —Reaching Community Big Lottery - COVID19 SS.P - Remind Comic Relief				101,056 87,544 9,900	101,056 87,544 9,900		99,867 4,200 10,439	99,867 4,200 10,439
Fast Track Cities (Bus + Wellbeing)				16,600	16,600
Henry Smith Hormerton HPE - African HPE - Gay London Borough	of Barking and			36,300 4,587 3,641	36,300 4,587 3,641		34,992 4,000 13,255 6,929	34,992 4,000 13,255 6,929
Dagenham London borough	of Hackney	- HIV		49,985	49,985		49,985	49,985
Supports London Borough	of Havering	- HIV		98,220	98,220		98,220	98,220
support London Borough London Borough	of Newham of Redbringe	- HIV		24,979 100,000	24,979 100,000		24,979 100,000	24,979 100,000
supports London Borough	of Tower Hamlets-			156,996	156,996		156,482	156,482
HIV Prevention London Borough	and Testing of Waltham	Forest-		234,830	234,830		235,830	235,830
HIV Support REAL IAA				70,849 17,322	70,849 17322		70,849 12,621	70,849 12,621
MAD Theater							10,000	10,000
Pan London Gay	Men Interaction
(GMI) PHE Pilgrim ViiV Healthcare Trust 1961				27,000 27,181 5,000	27,000 27,181 5,000		74,240 33/000 9,723 22,840	74,240 33,000 9,723 22,840
London Community Risk				10,000	10/000
				1/081/990	1/081/990		1/072/450	1/072/450

Net income/(expenditure)	is
stated after charging/(crediting):
—Staff costs

2021	2020
F
954,028	964,099
12,466 4,741	14,520 4,791
5,833	6,855
977068	990264

				2021	2020
				E
Total employment			costs were:
Wage and salaries Socia I security costs Pension costs				808,654 73,727 71,647	813,685 77,434 72,980
				954,028	964,099
FTE
Fundra ising
Prevention
Treatment	and	Care
Socia I care
Administration		ofthe charity
				23	21

			Less	Furniture
	Leasehold	Other	Government	and		Office	Computer	Gym
	Improvements	Leasehold f	Grant E	Fittings		Equipment 6	Equipment f	Equipment F.		Total 2021 f	Total 2020 f
Historical costs
At 1stApril 2020	596 722	151338	~250,000	37 235		29 767	147546	6	516	609 224	680 656
~ Reclassification Transfers
~ Additions							22,157			22,157	8,468
~ Disposals At 31stMarch 2021	596722	151330	~200,000	37 23~		29 767	169703	6516		711201	609 124
Depreciation
At 1stApril 2020	596 722	11242D	~260 II0O	37235		24 517	132 659	3	640	627 191	612671
~ Reclassification Transfers
~ Charge for the year		4,224				3,000	12,622		651	20I497	14,520
a Disposals At 31stMarch 2021	596722	116644	~200,000	37235		27 ~17	145200	4 290		647 680	627 191
Net book value
At 31st March 2020 At 31stMarch 2021		38,918 34,694			0 0	5,250 27250	14,888 247423	2,876 27226		637593	61,933

				Group		Charity	Charity
				2021 f	2020 f	2021 f	2020 f
Listed	investments	carrying	amount	251,558	208,891	251,558	208,891
				251,558	208,891	251,558	208,891
14	Intangible	assets
	Goodwill on consolidation
				2021		2020
	Goodwill B/fwd.			125,000		125,000
	Additions			3,832
	Disposals
	Goodwill C/fwd.			128	832	125 000
	Amortisation	B/fwd.		125,000		125,000
	Charge (20%)			766
	Disposals
	Amortisation	C/fwd.		125	766	125 000
	NBV B/fwd.
	NBV C/fwd.			3,066

	Group		Charity
	2021 E	2020 E	2021 f	2020
Trade Creditors	7,707	30,450	7,707	30,450
Other Creditors	11,613	1,809	7,344	1,809
Taxation and social security	22,318	22,110	22,318	22,110
Accruals	53,752	28,610	53,752	28,610
Deferred income	456,949	164,495	456,949	164,495
VAT payable to HMRC	430	2,350	430	2,350
	552g769	249 824	54&~500	249 824

			Brought			Carried
			Forward	Income E	Expenditure E	Forwardf
Big Lottery - Reaching Community Big Lottery - COVID19 S&P - Remind				101,056 87,544 9,900	101,056 87,544 9,900
Comic Relief
Fast Track Cities (Bus + Wellbeing) Henry Smith				16,600 36,300	16,600 36,300
Hormerto n
HPE - African				4,587	4,587
HPE - Gay London Borough of London borough of London Borough of London Borough of London Borough of London Borough of	Barking and Dagenham Hackney - HIV Supports Havering —HIV support Newham Redbringe - HIV supports Tower Hamlets - HIV			3,641 49,985 98,220 24,979 100,000 156,996	3,641 49,985 98,220 24,979 100,000 156,996
Prevention and Testing London Borough of Waltham		Forest —HIV		234,830	234,830
Support				70,849	70,849
REAL IAA MAD Theater				17,322	17,322
Pan London Gay Men Interaction (GMI)				27,000	27,000
PHE				27,181	27,181
Pilgrim
ViiV Healthcare
Trust 1961 London Community	Risk			5,000 10,000	5,000 10,000
				1081990	1081990

				2021	2020
					f
Surplus/(deficit) for the year				68,903	26,953
Adjustments for:
Investment income recognised Movement in Investments Depreciation and impairment Amortisation of Goodwills	in profit oftangible		or loss fixed assets	( 7,608) ( 42,666) 20,497 776	( 6,564) ( 63,816) 14,520
Movements in working capital:
Increase in debtors Decrease in creditors				9,083 302 945	17,849 87 271.67
Cash generated from/(absorbed		by)	operations	351,931	76,213