2022-03-31-accounts - Positive East

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CONTENTS		PAGE
REFERENCE AND ADMINISTRATION
CHAIR'S REPORT
TRUSTEE REPORT
INDEPENDENT AUDITORS' REPORT		19
STATEMENT OF CONSOLIDATED	FINANCIAL ACTIVITIES	23
CONSOLIDATED AND
PARENT CHARITABLE COMPANY	BALANCE SHEETS	24
STATEMENT OF CONSOLIDATED	CASHFLOW
NOTES TO THE FINANCIAL STATEMENTS		26


Patrons	Lord Collins of Highbury
	Rina Sawaya
	Dominic Skinner
Board ofTrustees	Graham Stoner*	(resigned		january		2022)
	Marigold Chirisa	+
	Peter McDonnell*	(Chair	and		co-chair of Finance and
	Fundraising Subcommittee)
	Ravi Ravindran*	(Treasurer			and Chair of Finance and
	Fundraising Subcommittee)
	Rebecca Wilkins+ (Chair				People	and	Services
	Committee)
	Sarah Shearer*
	Mike Burnham *
	Tony Parker + (resigned		July 2021)
	Selin Yurdakul +
	Michelle Weston
	Kirsty Cornell +(re-appointed				February 2021)

					2021-2022			2020-2021
						Yearended			Yearended
				Unrestricted	Restricted	31March	Unrestricted	Restricted	31March
				Funds	Funds	2022	Funds	Funds	2021
INCOME AND ENDOWNMENTS	FROM:		Notes	E	E	E	E	E	E
Donations and le acies
1.Grants received from core		activites	3	128,872	287,128	416,000	29,176	330,033	359/209
2. Donations and legacies			4	45,270		45/270	32,780		32/780
Charitable activites
1.Performance related grants					976,243	976,243		878,390	878,390
Earned from other activites
1.Other trading actlvites				125,984		125,984	101,802		101,802
2.Commercial trading operations				4,068		4,068	3,780		3,780
Investment and Other income
1.Investment: income				22/750		22,750	50,274		50,274
Total Income and Endownments				326/944	1/263/371	1/590/315	217/813	1/208/423	1/426/236
EXPENDITURE:
Cost:of raisin funds
1.Fundraising costs				247,566		247,566	192/752		192,752
2.Trading costs				4,062		4,062	5,145		5,145
Expenditure on Charitiable
activities
1.HIV Testing and Prevention		services			535,004	535,004		418,083	418,083
2.Advice					279,922	279,922		274/355	274,355
3.Peer Supports and Counselling
services					466,314	466/314		466/997	466,997
Total Expenditure				251,628	1,281,240	1,532,868	197,897	1,159,435	1,357,332
Net income/(expenditure)				75,316	( 17,869)	57,447	19,916	48,988	68,903
Transfers between funds				( 17,869)	17,869		48,988	( 48,988)
Net movement in funds				57,447		57/447	68/903		68,903
Reconciliation funds:
Total fund brought forward				518,385		518/385	449/481		449,481
Total Fund carried forward				575,832		575/832	518/385		518/385
Net income for the year
attributable to non-controlling
interests							174

			Group		Charity
			2022	2021	2022	2021
					E	F
		Notes
Non Current Assets
Tangible Assets		12	83,058	63,593	83,058	63,593
Intangible Assets Investment		13	2,300 116,571	3,066 251,558	116,571	251,558
Total fixed assets			201'929	318'216	199'629	315'151
Current Assets
Stock of finished goods			196	547
Debtors		14	188,097	95,541	188,502	95,521
Cash at bank and in	hand		796,978	656,849	796,170	656,399
			985'271	752'938	984'672	751'921
Creditors: amount falling due within one year		15	611,368	552,769	608,289	548,500
Net current assets			373~903	200'168	376383	203~421
Net assets			575,832	518,385	576,012	518,571
Funds
Restricted funds		16a
Unrest:ricted funds:
- General Funds		16b	569,091	475,544	569,447	475,905
- Designated			6,565	42,666	6,565	42,666
- Attributable	to non
controlling interest			176	174
		17	575,832	518,385	576,012	518i571

						Note
							2022		2021
Cash flows from operating		activities				20
Cash generated frorrl/(absorbed			by) operations
								172,048		351,931
Cash flows from investing		activities
Interest received							16,185		7,608
Purchase	of tangible fixed assets						( 48,104)		( 22,713)
Purchase/	Sale of investments								( 3,832)
Net cash	generaten from/(used			in) investing
activities
								31919		18937
Net increase/(decrease)		in cash and cash
equivalents
								140,129		332,993
Cash and	cash equivalents	at beginning			of year
								656,849		323,856
Cash and	cash equivalents	at end		of year				796 978		666 849

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				fundsf	fundsf	2022f	fundsf	fundsf	2021f
City Bridge Trust -	GMI				98,000	98,000		52,000	52,000
FCSC				12,000		12,000
GILEAD - Red Run				20,000		20,000
VIIV - Red Run				20,000		20,000
City Bridge Trust -	Reassure				19,050	19,050		18,433	18,433
VIIV				14,372		14,372
Wandworths				10,000		10,000
GILEAD - Covid 19					9,000	9,000		6,000	6,000
GILEAD - HIV Islam							5,226		5,226
Garfield Weston				30,000		30,000
Award for all							8,950		8,950
East End Community	Foundation			10,000		10,000	10,000		10,000
MCKS				12/500		12,500
MAC AIDS					40,000	40,000		65,000	65,000
Big Lottery - Volunteering		in Positive	East
(VIP)					106,078	106,078		101,056	101,056
Big Lottery - Covid	19							87,544	87,544
Pilgrim					15,000	15,000
Trust 1961							5,000		5,000
				128872	287 128	416000	29176	330 033	389 209

					Unrestricted	Restricted	Restricted		Unrestricted	Restricted
					funds		funds	Total 2022	funds	funds	Total 2021
							E	E	E	E	E
Pan London GMI							64,010	64,010		27,000	27,000
PHE Innovate							31,013	31,013		27,181	27,181
HPE African							16,374	16,374		4,587	4,587
HPE MSM							2,060	2,060		3,641	3,641
EjAF							14,110	14,110
Fast Track Cities Bus							26,342	26,342		11,100	11,100
LB Barking ik Dagenham			and	Havenng			74,964	74,964		74,964	74,964
LB Hackney							98,000	98,000		98,220	98,220
LB Newham							100,000	100„000		100,000	100,000
LB Redbridge							157,256	157,256		156,996	156,996
LBTower Hamlets							205,806	205,806		234,830	234,830
LB Waltham Forest							70,849	70,849		70,849	70,849
Age UK (Formerly	REAL		IAA)				14,059	14,059		17,322	17,322
Homerton Hospital							4,000	4,000
Fast Track Cities Wellbeing							50,000	50,000		5,500	5,500
Henry Smith							47,400	47,400		36,300	36,300
CBT Remind										9,900	9,900
						976 243		976243		878390	878390
6 Other trading				activities
					Unrestricte		Restricte	Total	Unrestricte	Restricted	Total
					d funds		d funds	2022	d funds	funds	2021
						f.	f.		f	f
Fundra ising events					99,994			99,994	52,276		52,276
MAST- income from
letting arrangements		for
pl 0pelty					14,500			14,500	14,500		14,500
Other income					11,490			11,490	35,026		35,026
					125,984			125,984	101,802		101/802

	Fundraising	HIV Testing and Prevention seNlces	Advice	Peer supports and CounseIling		Total 2022	Total 2021
	E'000	E'000	E'000	E'000	E'000	E'000	E'000
Staff Costs ( Note 10)	169	368	214	290		1,040	954
Direct costs ( Non Staff)	35	72		102		220	163
Overhead	24	52	30	41		147	126
Infra strusture	20	43	25	34		122	115
Total Resources Expended	248	535	280	466	4	ig533	lg357

9.Net income/(expenditure)	9.Net income/(expenditure)		2022	2021
			E.
Net income/(expenditure) is		stated after
cha rging/(c redit ing	):
—Staff Costs			1,040,176	954,028
—Depreciation	—owned	assets	26,388	20,498
—Professional	Indemnity	liability	4,147	4,741
—Auditors' remuneration			8,000	5,833
			1,078,711	985,100

				2022		2021
				E		E
Total employment			costs were:
Wage and salaries Socia I security costs Pension costs				876,888 83,500 79,788		808,654 73,727 71,647
				1040	176	954 028
FTE
Fundra ising Prevention					4 7	3 5
Treatment	and	Care			4	4
Social care					6	5
Administration		of the
charity					26	23

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	2022 Group	2021	Charity 2022	2021
Grants Receivable:	E
All East	57,962	7,380	57,962	7,360
Interba nks	3,750		3,750
London Borough of Redbridge	43,558		43,558
NEL CSU	49,795		49,795
London Borough of Tower Hamlets London Borough of Waltham Forest	17,712	70,449 17,712	17,712	70,449 17,712
	172,777	95,541	172,777	95,521
Other Debtors Prepayments VAT receivebie from HMRC	5,541 4,818 4,961		5,947 4,817 4,961
Tota I	188097	95,541	188r502	95521

	Group 2022	Group 2022	2021	Charity 2022	Charity 2022	2021
			F
Trade Creditors Other Credito rs Taxation and social security	67,625 10,902 21,484		7,707 11,613 22,318	67,625 7,823 21,484		7,707 7,344 22,318
Accruals	59,618		53,752	59,618		53,752
Deferred income	451,739	456,949		451,739	456,949
VAT payable to HMRC			430			430
	611368	552769		608 289	548 500

					Brought			Carried
					Forwardf	Incomef	Expendituref	Forwardf
City Bridge	Trust	-	GMI			98,000	98,000
City Bridge	Trust	—Reassure				19,050	19,050
Pan London	GMI					64,010	64,010
PHE Innovate						31,013	31,013
HPE African						16,374	16,374
HPE MSM						2,060	2,060
EjAF						14,110	14,110
Fast Track	Cities	Bus				26,342	26,342
LB Barking	S.Dagenham			and Havering		74,964	74,964
LB Hackney						98,000	98,000
LB Newham						100,000	100,000
LB Redbridge						157,256	157,256
LBTower Hamlets						205,806	205,806
LBWaltham	Forest					70,849	70,849
Age UK (Formerly			REAL	IAA}		14,059	14,059
Homerton	Hospital					4,000	4,000
Fast Track	Cities	Wellbeing				50,000	50,000
Henry Smith						47,400	47,400
MAC AIDS						40,000	40,000
Big Lottery	- Volunteering			in Positive East (VIP)		106,078	106,078
Pilgrim						15,000	15,000
GILEAD - Covid 19						9,000	9,000
						1263371	1263371

				2022 f	2021
Surplus/(deficit) for the year				57,447	68,903
Adjustments for:
Investment income recognised Movement in Investments	in	profit or loss		( 16,185) 134,987	( 7,608) (42,666)
Depreciation and impairment	oftangible		fixed assets	28,638	20,498
Amortisation of Goodwills				776	776
Movements in working capital:
Increase in debtors Decrease in creditors				( 92,556) 58 941	9,083 302 945
Cash generated from/(absorbed		by)	operations	172,04&	351,931