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2021-03-31-accounts

POSITIVELY UK

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

Charity Registration Number 1007685 Registered Company Number 02424032

AZETS AUDIT SERVICES Greytown House 221/227 High Street Orpington Kent BR6 0NZ

POSITIVELY UK (A company Limited by Guarantee) CONTENTS

Page
Chair’s Foreword 2
2020/21 At a Glance 4
Report of the Directors 5
Independent Examiner’s Report 14
Statement of Financial Activities 15
Comparative Statement of Financial Activities 16
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Financial Statements 19

1

POSITIVELY UK (A company Limited by Guarantee)

CHAIR’S FOREWARD

Positively UK has thrived and adapted in the past year, despite the ongoing COVID pandemic. Online platforms have allowed Positively UK to have a wider reach and engage greater numbers and diversity of participants in Positively UK activities. I am immensely proud to have been elected Chair of the Board having re-joined as Trustee earlier in the year and, on that note, must thank our outgoing interim Chair Jane Bruton for all her hard work in the past year maintain stability and supporting the work and aims of the charity, thank you Jane.

Previous Chair, and well known to many of us, Paul Decle passed away April 2021. A commemorateiv tree has been planted at St George’s Hospital where Paul had started a gardening group for people with HIV attending the Courtyard - Clinic. A commemorative blog was also hosted on the Positively UK website https://positivelyuk.org/2021/05/24/in loving-memory-of-paul-decle-a-former-chair-of-the-board-of-trustees-hiv-activist-and-keen-gardener/. We continue to keep Paul’s partner Christian in our thoughts.

Adapting from face to face services and moving to home working and virtual programme delivery meant that over nine hundred people with HIV could continue to access one to one support during the year, and over four hundred could access group support. It is testament to each and every member of staff that pulling together during a time of immense uncertainty meant that people with HIV and diverse needs did not need to feel as isolated and alone during the pandemic as they might otherwise have done. Over three hundred new people with HIV began accessing Positively UK services, in addition to 546 existing participants.

The Gay Men’s and Women’s projects continue to thrive. Importantly also 134 heterosexual men accessed peer support, and we have identified 4 gender queer or non-binary people who have accessed services. This raises an important point of our work, as a Board, and as staff. People with HIV come from many backgrounds, and may have diverse, sometimes intersecting, protected characteristics. Positively UK is aware that it takes a sustained and concious effort and action to to improve access and inclusion, and we are considering how we can better give voice and support to those who may not be well represented , and ensuring our public face is truly diverse is absolutely essential. At Board level we have established an Equality, Diversity, and Inclusion subcommittee, chaired by Will Daniel-Braham, and have tasked this group to think deeply about how EDI can be improved at all levels within PUK. The subcommittee will include staff representation and we welcome active participation in this group. Positively UK continues to work in diverse areas and with diverse populations. Our peer ethos means that we believe in meaningfully involving and being lead by people who have bee historically marginalised. We continue to give space and opportunities to develop voice and agency to people with HIV who often are pushed to the side. This is at the core of what we do and who we are. One hundred and forty people accessed the online workshops centred on issues faced by migrant and racially minoritised people, developed in response to the Black Lives Matter movement, and six podcasts linked to 6 LGBTQ+ workshops were accessed by 800+ unique users.

The Seeds gardening project for over 50s was accessed by 51 people who don’t normally access any other service, and Positive Future our Youth Project engaged with over 100 young people. Peer mentoring has continued by adaptation to online delivery, although there are now early steps of getting back to face to face contact with some of our peer case workers back in HIV clinics for booked appointments.

I am extremely pleased to highlight that Positively UK received the Martin Fisher award from BHIVA in 2020, for the data submitted from a survey on the experiences of people with HIV during COVID, also used as evidence to the All Party Parliamentary Group on HIV/AIDS inquiry.

Finally both Project100 and Catwalk4Power shared learnings around different models of Peer Support with an international audience through poster presentations at the International AIDS Conference 2020.

As we move forwards we are looking to expand our Board, with two current Trustee vacancies and the option to coopt further to ensure we are diverse and representative. Our financial position is strong, although we must never relent in our efforts to find new and, hopefully, more sustained funding streams.

2

POSITIVELY UK (A company Limited by Guarantee)

CHAIR’S FOREWARD

I cannot thank everyone enough for all their tremendous hard work during this past twelve months. I know that personally and professionally it has been a difficult, uncertain, stressful, and sometimes upsetting time. Many of you will have been personally affected by COVID-19 or know people who have been. I know that despite this your dedication has meant PUK has been able to maintain both the vision of the organisation, to ensure that everyone living with HIV has access to effective peer support to increase their knowledge, confidence and connections, to improve their health and quality of life, and the mission to share learning and solutions within HIV and across the health and social care sectors so that people living with HIV receive effective care and support, to achieve the best health and quality of life. It is really wonderful to be part of such an incredible team and organisation, and I look forward to meeting more of your in the coming 12 months, and to see further flourishing across our teams and in those whom we support.

Tristan Barber Chair of The Board of Trustees Date: 3 November 2021

3

POSITIVELY UK (A Company Limited by Guarantee)

2020/21 AT A GLANCE

Due to the COVID-19 pandemic, we stopped face to face services on 16[th] March 2020 and quickly adapted to working from home and remote delivery of our services.

Over 900 people accessed 1-2-1 support and over 400 people group support.

308 new people living with HIV accessing our services, in addition to 546 existing service users.

300+ gay men have accessed our peer support and 110 gay men have accessed specialised support, including groups, social events and workshops through the gay men’s project.

400+ women have accessed peer support through our services and 127 women have received specialised support through the Women’s project in the last year

134 heterosexual men accessed peer support , mainly 1-2-1.

4 gender queer /non binary people accessed our services

The Welfare and Benefit Project provided welfare advice and support to over 225 and secured £ 730+ k of benefits people were entitled to.

Innovative Mixed Socials online engaged 160 people from around the UK, the group was open to all genders, sexuality and ages and has been a lifeline during the worst months of the pandemic.

Seeds – gardening project for over 50s offered a hybrid model of on line sessions, face to face sessions, and outings and was accessed by 51 people who don’t normally access any other service

Positive Future our Youth Project engaged with over 100 young people.

140 people accessed the online workshops centred on issues faced by migrant and racially minoritised people , developed in response to the Black Lives Matter movement

6 Podcasts linked to 6 LGBTQ+ workshops which were accessed by 800+ unique users. The workshops

Peer mentoring training adapted for online delivery X peer mentors were trained to provide peer support

2180+ hours of 1-2-1 peer support and over 4750 interventions were delivered by our case workers Changing Perceptions campaign was launched, with 3 written reports and a short film.

We received the Martin Fisher award from BHIVA 2020, for the abstract based on our survey on the experiences of people with HIV during COVID, which was also submitted as evidence to the APPG on HIV and AIDS inquiry.

Project100 and Catwalk4Power shared learnings around different models of Peer Support with an international audience through poster presentations at the International AIDS Conference 2020.

4

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

The Directors, who are also Trustees, present their Annual Report together with the Audited Financial Statements for the year ended 31 March 2021. The Directors have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, 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 published on 16 July 2014 and updated by Bulletin 1 & 2.

OUR PURPOSE AND ACTIVITIES

Our Objects:

Our Vision: Positively UK’s Vision:

Everyone living with HIV has access to effective peer support to increase their knowledge, confidence and connections, to improve their health and quality of life.

Our Mission: To share learning and solutions within HIV and across the health and social care sectors so that people living with HIV receive effective care and support, to achieve the best health and quality of life.

Our Actions:

Our Values and Personality

Champions: We stand up for the dignity and rights of anybody with or affected by HIV. Supporters: We provide people living with HIV practical and emotional support to help l8ive a fulfilling life free from isolation Commitment: “We don’t say, we act”. We believe in the active involvement of people living with HIV in developing and delivering services and policy. Passionate: Nobody cares more or is more committed to developing a confident and positive future for people living with or affected by HIV. Practical: Our advice and support are practical and of immediate benefit. Our Ambition: Peer led support to all people living with HIV in the UK by 2025

How We Achieve This:

We have three interconnected person-centered aims to our strategy:

Connections: strengthening connections among people living with HIV by provision of peer support to enhance quality of life. Working in partnership with the NHS and voluntary sector to improve the access to good quality peer support. We provide a range of group work from recently diagnosed to groups for women, gay men, heterosexual men and women, mixed groups, and people aged over 50 and youth.

Knowledge: improving knowledge by sharing accurate information, research and skills through participatory peer led trainings and workshops, so that people with HIV are fully equipped to manage HIV, ARVs, comorbidities and related social issues. Promoting peer research and collaborations with researchers and academic institutions.

5

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

Confidence increasing the confidence of people with HIV by challenging stigma, and providing opportunities to be meaningfully involved and influence key decision makers. We will create opportunities to develop a collective voice by hosting events such as the biennial Conference of People Living with HIV, our Changing Perceptions campaign and Catwalk4Power etc.

The role and contribution of volunteers

Positively UK is hugely indebted to our volunteers and their dedicated support during the COVID-19 crisis. While many volunteering opportunities were contested, our volunteers have supported people living with HIV through the peer mentoring program, facilitating group supports online, contributing to our social media and communication, providing meaningful feedback, fundraising and undertaking administrative roles. In 202/21, our volunteers have contributed 936 hours in total to the organization. If costed at our sessional work rate of £13.50 per hour, this equates to £12,636.

In-Kind Donations

Positively UK would like to thank the DVB Bank SE for donating 20 used laptops and the Royal School of Speech and Drama for contributing free facilitation to our groups through their students.

Positively UK acknowledges the support given to clients in the form of hardship grants from London Catalyst and THT Hardship Fund, and food deliveries from The Food Chain, which were extremely important during lockdown.

Achievements and Performance

Last year we set ourselves the following goals and delivered on them as follows:

Connections

We continued to pilot new projects and increase connections by:

Knowledge

We support the widening of knowledge to promote informed choices by:

6

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

Confidence

As part of our commitment to improve confidence, we aim to promote best quality of care for people living with HIV, and endorse the role of peer support and peer research to tackle HIV stigma.

Public benefit statement

We review our aims, objects and activities annually. This review looks at what we achieved and the outcomes of our work for the previous 12 months. The review considers the success of each key activity and the benefits they have brought to those groups of people we were set up to help. The review helps us to ensure our aims, objectives and activities remain focused on our stated purposes. We have referred to the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

All of our charitable activities focus on:

All activities are undertaken to further our charitable purposes for the public benefit. Directors are satisfied that the charity meets the Charity Commission’s guidelines with regard to delivering public benefit.

FINANCIAL REVIEW

With total income of £909,874 (2020: £591,876) and total expenditure of £703,156 (2020: £738,588), the Statement of Financial Activities shows a surplus on unrestricted activities of £71,264 the year ended 31 March 2021 (2020: deficit £30,649) and on restricted activities of £135,454 (2020: deficit £116,063). The total surplus for the year is £206,718 (2020 : deficit £146,712).

Total funds carried forward at 31 March 2021 were £428,806 (2020: £222,088), which was made up of unrestricted reserves of £141,962 (2020: £70,698) and restricted reserves of £286,844 (2020: £151,390).

Restricted income came through grants from Charitable Trusts and the National Community Lottery Fund. Additional grants were also received from the Henry Smith charity for core costs, National Lottery Community Fund for our Women’s project, Gay Men’s projects and Youth project, Homerton Hospital charitable wing (for our Peer Navigator project), London Funders COVID-19 emergency response (for training adaptation and to address digital poverty), the LGBT Consortium to develop podcasts.

7

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

FINANCIAL REVIEW - continued

Looking forward, statutory income along with project funding from charitable trusts and the National Lottery Community Fund continues to perform well with multi-year funding secured. We have addressed the shortfall in income caused by the end of the Monument Trust support of Project100, by securing multi-year funding from Fast Track City Improvement Fund to support 3 new projects alongside a 3 years core funding grant from Henry Smith and further funding from GILEAD, ViiV, COVID-19 emergency funds, and the LGBT Consortium through the LGBT Futures NET.

2021 Income: £909,874

Investment Powers and Policy

The Memorandum and Articles of Association authorises the Directors to make investments using the general funds of the charity. The Directors have the power to invest in any way that they see fit.

Reserves Policy

Positively UK aims to keep a minimum working balance of reserves equaling three to six months of operating costs, to cover future contractual liabilities, staff salaries and rent. The Directors consider that the Charity’s reserves will enhance the services provided and provide financial security for the future. If at any time reserves fall below this target then any positive balance at the end of the financial year, which is not tied to a specific project or programme, will in principle be added to these reserves until they have reached the appropriate level. The target unrestricted funds the Directors wish to hold is £60,000 to £90,000 (2020: three months : £60,000).

Our total unrestricted reserves on 31 March 2021 stood at £141,962 (2020 - £70,698) which included designated funds of £45,000 (2020 - £nil) and unrestricted general reserves of £96,962 (2020 - £70,698).

GOING CONCERN

Positively UK’s Board is aware of the uncertainties and challenges ahead in terms of funding landscape, but it is confident that Positively UK is in a good position to continue to operate and provide impactful services to our beneficiaries and fundraise successfully.

FUTURE ACTIVITIES

In line with our strategic vision, our activities over the coming year will support us in achieving the best physical, emotional and social wellbeing for people living with HIV across the UK. Because of COVID-19 crisis, most of those activities will be delivered online, and we will focus on those who are most vulnerable and isolated, as well as adapt our peer support model for online delivery.

Connections

In 2021/2022 We will continue to pilot new projects and deliver direct support to increase connections by:

8

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

Knowledge

In 2021/2022 we will continue working on our national reach by:

Confidence

In 2021/2022 will continue to improve confidence by promoting the meaningful involvement of people living with HIV, disseminating evidence around effective peer support, and tackling HIV stigma.

9

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational Structure

Positively UK (the word ‘Limited’ being omitted by licence from the Department of Trade) is registered under the Companies Act 2006 as a company limited by guarantee and not having a capital divided by shares. It is a registered charity constituted as a Limited Company under the Memorandum and Articles of Association.

Recruitment and appointment of Directors

Positively UK’s constitution states that 50% of the Board of Directors and the Chair of the Board should be living with HIV.

We recruit Directors through advertisements on our website and through social media, partner organisations, via email and personal contacts. Efforts are made to identify and ensure that we have a good mix of skills on the Committee. People interested in becoming a Director are invited to submit a letter and CV to the Director and Chair of the Board, who then shortlist, interview and appoint suitable candidates. Occasionally a suitable candidate for the Committee is co-opted during the year and appointed formally at the next Annual General Meeting.

Director induction and training

Each new Director goes through a formal induction programme which includes meetings with key staff and briefings on the key responsibilities of Directors, the vision, mission and strategic aims of the organization. Directors receive regular work updates from the various departments, as well as updates on relevant topics and current issues, both within the organization as well as the external environment.

Organisation

The Directors have delegated all day-to-day management to the Chief Executive, Silvia Petretti, who was appointed as Chief Executive in February 2019. The CEO is supported by the Leadership Team who are in turn responsible for service delivery within their areas (see organizational chart above).

Positively UK staff are committed to supporting people living with HIV achieve the best physical, emotional and social well-being. In line with our peer-led ethos, all front-line staff are people living with HIV, who understand the implications of living with the virus. All are fully trained in advice and guidance to help people self-manage their condition.

10

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

Related parties

We believe working together can best meet the needs of people living with HIV. We complement clinical care, with peer support integrated into HIV clinics at:

During lockdown and the COVID-19 crisis the clinics continued to refer to us to support over the phone and via online platforms.

To ensure the voice of people living with HIV is heard amongst policy makers, staff at Positively UK are community members of NHS England’s HIV forum and actively participate with the treatment advocates network UK-CAB. We also support and advise bodies such as NHIVNA, the Clinical Reference Group on HIV, we are on the London Fast Track City Leadership Group and our CEO is part of the World Health Organization Advisory Board on Women and HIV. Staff have presented at national and international conferences including BHIVA, NHIVNA, International AIDS Conference, The International Workshop on Women and HIV, The Fast-Track Cities Conference and EACS (European AIDS Conference).

This year we were also actively involved as a member of National Voices to ensure greater support across the NHS for people living with HIV and other long-term conditions.

Our Women’s Project has been supported by external facilitators and volunteers to boost the project’s media presence.

Catwalk4Power project launched its toolkit online and presented its model f peer support at the International AIDS Conference.

In building the capacity of the HIV sector to provide high quality peer support we have worked in partnership with over 70 HIV charities and clinics through Project 100 including HIV i-Base, Positive East and Africa Advocacy Foundation in London, Brigstowe Project in Bristol, George House Trust in Manchester, Blue Sky Trust in Newcastle, Waverley Care and Hwupenyu Project in Scotland, Positive Life in Northern Ireland and Positive Now in the Island of Ireland, Leeds Skyline, Birmingham Heartlands patient services, Sheffield Hallam University Hospital, Wessex HIV clinical services, Oxford Churchill Sexual Health clinic and Terrence Higgins Trust in England, Scotland and Wales.

Pay policy for senior staff

The benchmark for employee, including management, remuneration is the average of salaries paid in the sector. Positively UK maintains an overview of salaries across the voluntary sector, including HIV sector, to ensure it is competitive; and in assessing remuneration also considers the wider terms and conditions and benefits offered by Positively UK with our staff contracts.

Individual performance and remuneration are not linked: strong individual performance is rewarded by opportunities for further professional development and advancement such as training and personal development. Strong organizational performance and salary review for individuals demonstrating strong performance are linked. In a financial year where Positively UK’s balance sheet has strengthened, an employee displaying strong performance will be considered for an increase in salary to ensure their remuneration is at or around the sector average.

11

POSITIVELY UK (A Company Limited by Guarantee)

REPORT OF THE DIRECTORS

The performance of all employees is reviewed on an annual basis. The review is formal, recorded, and takes place every March.

Charitable and political donations

During the year the company made no political or charitable donations.

Risk Management

The Directors have overall responsibility for ensuring that the Charity has an appropriate system of controls, financial and otherwise. Risk assessments are carried out annually and reviewed by the Directors. Appropriate steps are taken to moderate and manage identified risks. The Directors are satisfied that, the Charity’s internal controls comply with the guidelines issued by the Charities Commission, and that it complies with relevant laws and regulations.

REFERENCE AND ADMINISTRATIVE DETAILS

Company Number: 02424032

Charity Number: 1007685

Directors: Tristan Barber - Appointed 12 May 2021 – Chair of Trustees Kevin Baker William Daniel-Braham Annette Browne - Appointed 11 November 2020, resigned 15 April 2021 Pamela Jane Bruton Leasuwanna Griffith Robert James Peter Oswaldt Glyn Richard Fraser Serle - Resigned 16 November 2020 Corrine Squire Shema Tariq Company Secretary: Silvia Petretti Senior Management Team: Silvia Petretti Chief Executive Beatrice Osoro Clinical Outreach and Statutory Contracts Lead Sarah Fraser Services Lead Memory Sachikonye Admin & Finance Lead Garry Brough Peer Learning & Partnership Lead Principal Address: St Marks Studios 14 Chillingworth Road London N7 8QJ Independent Examiner: M A Wilkes FCA Azets Audit Services Greytown House 221 – 227 High Street Orpington Kent BR6 0NZ

12

POSITIVELY UK (A Company Limited by Guarantee) REPORT OF THE DIRECTORS

Solicitors

Bankers

Farrer & Co, 66 Lincoln’s Inn Fields London WC2A 3LH NatWest Bank plc P.O. Box 83 Tavistock House Tavistock Square London WC1H 9JA

DIRECTORS’ RESPONSIBILITIES STATEMENT

The Directors (who are also trustees of Positively UK for the purposes of charity law) are responsible for preparing the Directors’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure for that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate account records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

The report of the directors has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.

This report was approved by the Board and signed on its behalf by:

………………………………………………………… Tristan Barber - Chair ………………………………………………………… Peter Oswaldt – Treasurer Date : 3 November 2021

13

POSITIVELY UK (A company Limited by Guarantee)

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS

I report to the charity Directors on my examination of the accounts of the company for the year ended 31 March 2021 which are set out on pages 15 to 27.

Responsibilities and basis of report

As the charity Directors of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’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 a member of The Institute of Chartered Accountant England & Wales, which is one of the listed bodies.

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 company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

M A Wilkes (FCA)

For and on behalf of Azets Audit Services Greytown House, 221/227 High Street Orpington, Kent, BR6 0NZ

Date: 8 November 2021

14

POSITIVELY UK (A company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT

Notes
Unrestricted
funds
Restricted
funds
£
£
Income from:
Donations
2
6,170
-
Charitable activities
3
232,738
649,116
Trading Activities
4
8,282
-
CJRS Grant
13,568
-
__
__
Total income
260,758
649,116
__
_
Expenditure on:
Raising funds
26,752
-
Charitable activities
162,742
513,662
__
_
Total expenditure
5
189,494
513,662
__
_
Net movement in funds
71,264
135,454
Funds brought forward at
1 April 2020 (As restated)
70,698
151,390
__
_
Total funds carried forward at
31 March 2021
141,962
286,844

 Total
2021
£
6,170
881,854
8,282
13,568
__
909,874
_
26,752
675,404
___
703,156
__
206,718

222,088
____
428,806
 Total
2020 (as
restated)
£
5,635
571,640
14,601
-
__
591,876
_
26,720
711,868
___
738,588
__
(146,712)
368,800
____
222,088

All of the charity’s transactions are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year

15

POSITIVELY UK (A Company Limited by Guarantee)

COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2020

INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT

Notes
Income from:
Donations
2
Charitable activities
3
Trading Activities
4
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
5
Net movement in funds
Funds brought forward at
1 April 2019 (As restated)
Total funds carried forward at
31 March 2020 (As restated)		 Unrestricted
funds
£
5,635
196,927
14,601
__
217,163
_
26,720
221,092
__
247,812
_
(30,649)
101,347
_____
70,698
 Restricted
funds
£
-
374,713
-
__
374,713
_
-
490,776
__
490,776
_
(116,063)
267,453
_
151,390
 Total
2020
(as restated)
£
5,635
571,640
14,601
__
591,876
_
26,720
711,868
___
738,588
__
(146,712)
368,800
____
222,088

16

POSITIVELY UK (A company Limited by Guarantee)

BALANCE SHEET AS AT 31 MARCH 2021

Company number: 02424032

ompany number: 02424032
Note 2021 2020 (as restated)
£ £ £ £
Fixed Assets 11 672 840
Current Assets
Debtors 12 216,701 114,696
Cash at bank and in hand 248,874 127,542
______ ______
465,575 242,238
Creditors:amounts falling
due within one year 13 (37,441) (20,990)
______ ______
Net Current Assets 428,134 221,248
_______ _______
Net Assets 428,806 222,088
______ ______
Represented by:
Restricted funds 14 286,844 151,390
Unrestricted funds:
Designated funds 15 45,000 -
Unrestricted general fund 96,962 97,514
_____ ______
141,962 70,698
______ ______
Total funds 16 428,806 222,088
______ ______

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for:

Approved by the Board of Directors on 3 November 2021 and signed on their behalf by:

Tristan Barber Peter Oswaldt Chair Treasurer

17

POSITIVELY UK (A company Limited by Guarantee)

STATEMENT OF CASH FLOWS AS AT 31 MARCH 2021

Notes
Cash flow from operating activities
16

Net cash flow from operating activities

Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 April 2020
_
Cash and cash equivalents at 31 March 2021
Cash and cash equivalents consists of:
Cash at bank and in hand

Cash and cash equivalents at 31 March 2021		 2021
£
121,332
__

121,332
__

121,332
127,542
__

248,874
__
248,874
____

248,874
 2020 (as
restated)
£
(150,725)
__
(150,725)
__
(150,725)
278,267
____
127,542
___
127,542
____
127,542

18

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

a. Basis of preparation

Positively UK is a company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 11 of these financial statements. The nature of the charity’s operations and principal activities are set out on page 4.

The charity constitutes a public benefit entity as defined by FRS 102. 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 (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom (FRS 102), the Charities Act 2011, UK Generally Accepted Practice as it applies from 1 January 2015 and the Charity SORP (FRS102) amended for Update Bulletin 1.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b. Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

Voluntary income including donations and gifts are included in full in the SOFA when receivable.

The charity receives grants in respect of its activities. Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met, then these amounts are deferred.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Other income includes income earned from rental and consultancy. Income is received in exchange for supplying services and is recognised when entitlement has occurred.

c.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

19

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

d. Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

e.

Funds accounting

Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Directors.

Designated funds comprise unrestricted funds that have been set aside by the Directors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes. The Directors have designated certain funds for specific purposes. These are set out in note 14.

f.

Tangible fixed assets

All assets costing over £1,500 are capitalised. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment - 20% reducing balance

g. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

h.

Going Concern

The financial statements have been prepared on a going concern basis as the Directors believe that no material uncertainties exist. The Directors have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. This included consideration of the effect of the Covid-19 virus on the Charity's operations. The charity’s budget has not been affected by COVID-19, as Positively UK was not reliant on fundraising events. All Trusts and Local Authorities have confirmed funding levels for the coming year.

i. Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 11 for the carrying amount of the property plant and equipment and note 1.6 for the useful economic lives for each class of assets.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

20

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2.
DONATIONS
Other donations
3.
CHARITABLE ACTIVITIES
Connections:
Big Lottery Fund – Gay Men’s Project
Big Lottery Fund – Women’s Project
Big Lottery Fund – Youth Project
The Henry Smith Charity (core funding)
Homerton University Hospital
MAC Aids Fund
NHS Brent Teaching PCT
Local Authority Contracts
Smallwood Trust Peer Navigators
MIND
City Bridge Trust Covid 19 Emergency Response
Terrence Higgins Trust Hardship Grants
Battersea Community Gardening Project
Gilead Sciences (Seeds plus emergency)
Other Income
Knowledge
Gilead Fellowship - Project 100 Legacy
Postcode Community Trust
NCLF – Project 100 Adaption
Fast Track Cities (GROWS confidence)
Barrow Cadbury Trust – Project 100 Commodities
LGBT Consortium LGBTQ Podcasts
London Community Response Fund Emergency
Support (Confidence funding)
ViiV Healthcare (group facilities, module adaption)
London Covid-19 Response Fund – Project 100
Adaption
Confidence
Gilead Sciences
ViiV Healthcare
MSD 15k conference
Janssen
Public Health England
FTC (Women and Ageing GROWS)		 2021
£
6,170
__
6,170
_
2021
£
37,778
61,819
93,519
28,100
32,460
-
51,466
98,684
19,769
-
7,851
9,725
4,372
62,000
2,096
_
509,639
__
20,000
-
38,070
169,694
20,500
9,912
4,137
9,814
15,108
_
287,235
_
15,000
-
25,356
7,500
-
37,124
__
84,980
____
881,854
 2020
£
5,635
______
5,635
__
2020
£
27,012
67,391
91,091
-
38,540
40,024
48,316
105,587
-
15,404
-
-
-
-
6,010
_
439,375
_
20,754
20,000
-
-
-
-
-
-
-
__
40,754
_
27,492
47,000
-
-
17,019
-
_
91,511
______
571,640

21

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. OTHER INCOME

Consultancy fees

2021
£
8,282
______
8,282
 2020
£
14,601
______
14,601

5. EXPENDITURE

Cost of raising funds
Charitable activities:
Connections
Knowledge
Confidence		 Staff
costs
£
-
283,066
156,431
25,757
______
465,254
 Other
direct
costs
£
26,752
35,468
46,457
9,655
_____
118,332
 Support
costs
£
-
63,199
50,589
5,782
_____
119,570
 Total
2021
£
26,752
381,733
253,477
41,194
_____
703,156
 Total
2020 (as
restated)
£
26,720
499,517
185,924
26,427
_____
738,588

All costs are allocated between the expenditure categories noted above on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, being, time spent.

During the year THT Hardship grants were awarded totalling £9,125 to 77 clients.

6.
SUPPORT COSTS

Premises costs
Legal and professional fees
Communication costs
Information technology
Insurance
Staff costs and expenses and volunteer expenses
Depreciation
Other costs
Office relocation
Accountancy support
Provision against debtor balance
Governance costs
7.
GOVERNANCE COSTS

Independent Examination
Director’s expenses		 2021
£
45,239
711
12,068
4,741
2,167
733
168
7,805
-
9,765
31,589
5,134
__-_
119,570
__
2021
£
4,000
1,134
____
5,134		 2020 (as
restated)
£
81,682
7,182
15,277
12,915
3,047
3,937
210
9,347
13,644
10,560
22,540
4,500
___
184,841
__
2020
£
3,958
542
____
4,500

22

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. DIRECTORS’ REMUNERATION

None of the Directors received remuneration. No Directors received reimbursed expenses during the year (2020: £152 : 1 Director).

9.
STAFF COSTS

Wages and salaries
Employer’s National Insurance
Pension cost
The average monthly number of employees, by
headcount, during the year was:
Direct charitable activities
Administration - Part time		 2021
2020
(as restated)
£
£
423,562
387,041
32,755
29,111
8,937
8,145
___
__
465,254
424,657
_
_
No.
No.
18
17
1
1
_
____
19
18

No employee earned emoluments, as defined for taxation purposes, amounting to over £60,000 in either year.

The key management personnel comprise of those listed on page 1. The total employments benefits (including employer pension contributions and employers NI) of key management personnel was £188,320 (2020: restated : £175,445k). The increase reflects a change in hours and change in roles.

10. TANGIBLE FIXED ASSETS Fixtures
& Fittings
£
COST
At 1 April 2020 6,257
______
At 31 March 2021 6,257
______
DEPRECIATION
At 1 April 2020 5,417
Charge for the year 168
______
At 31 March 2021 5,585
______
NET BOOK VALUE
At 31 March 2021 672
______
At 31 March 2020 840
______

23

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

11.
DEBTORS
Grant, contract and other income
Other debtors
Prepayment
12.
CREDITORS
Taxation and social security
Other creditors
Accruals and deferred income
13.
RESTRICTED FUNDS
2021
Peer Navigators
Project 100
Project 100 Legacy
Project 100 Adaptation
Youth Project
Groups & Workshops
Women’s Project
Gay Men
Seeds
Self Care Toolkit
Changing Perception
Fast Track Cities – Chelsea and Westminster
Fast Track Cities – Welfare and Benefits
Fast Track Cities – Women and Ageing
Small Grant Fund
Battersea Community Garden
Policy Conference
LGBTQ Podcast		 Balance at
1.4.2020
£
-
70,858
10,054
-
10,464
8,430
5,683
-
6,837
13,771
21,573
-
-
-
1,250
-
2,470
-
______
151,390
Income
£
52,229
-
20,000
93,848
93,519
-
61,819
37,778
27,000
-
-
99,676
70,018
37,124
11,821
4,372
30,000
9,912
______
649,116
___		 2021
£
206,543
5,051
5,107
__
216,701
_
2021
£
11,731
6,476
19,234
__
37,441
_
Expenditure
£
(51,782)
-
(18,678)
(80,392)
(56,590)
-
(56,190)
(35,810)
(20,097)
(3,100)
(12,779)
(74,714)
(57,692)
(28,415)
(13,071)
-
-
(4,352)
______
(513,662)
 __
___

Peer Navigators, clinical integration: specialised peer support embedded in clinical setting funded by Homerton NHS Trust via MAC AIDS Fun.

Project 100 Legacy: GILEAD fellowship funded project to support the national training of P100 peer mentors

Project 100 Adaptation: National Lottery fund to support the adaptation of our P100 peer mentoring training programme for online delivery.

Youth: Big Lottery Fund – Youth Project – Funding to support the engagement of two youth workers to lead our work with young people transitioning from paediatric to adult care.

24

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Groups and Workshops: Quarterly groups and workshops aimed at providing social connection and appropriate up to date information to mixed groups of people living with HIV with the aim to decrease isolation and enabling self-management.

Women’s Project: Community Lottery Fund – For the employment of a women’s worker and to provide oneto-one and group support for women living with HIV, supported by a team of trained volunteer peer mentors.

Gay Men: Community Lottery Fund – For the employment of a gay men’s worker and to provide one-to-one and group support for gay men living with HIV, supported by a team of trained volunteer peer mentors.

Seeds: A project to support people with HIV 50+ through outdoor activities and gardening funded by GILEAD. Welfare and Employment: Henry Smith Charity and MAC AIDS Fund – For the continuation of the Welfare Advice Service for people living with HIV and employment workshops ended in June 2019.

Self Care Toolkit is a workshop series to strengthen the skills and resilience of trained volunteers and support professional development.

Changing Perceptions is a development of the Positive Voices program in collaboration with Public Helath England and NAT to support people living with HIV to use Positive Voices Data to advocate for change.

Fast Track City- Three new projects have been funded: extending Peer Support to 4 clinics in collaboration with Chelsea and Westminster NHS Trust; addressing poverty with a pan London Welfare and Benefits support; and tackle the challenges older women with HIV face through: GROWS Women with HIV Growing Older Wiser and Stronger in collaboration with Sophia Forum.

Small Grant Fund is a small Hardship payments schemes to support people with HIV who are destitute. People can have one off grants of £40.

Battersea Community Garden: funded by the London Community Fund supports the development of a community garden at the Courtyard Clinic at St Georges Hospital.

Policy Conference is the National Conference of People Living with HV which due to COVID-19 has been rescheduled for May 2021.

LGBTQ+ Podcast : funded by the LGBTQ+ consortium supported the development of 6 podcasts for the LGBTQ+ community.

2020
Balance at
1.4.2019
£
Peer Navigators
-
Project 100
161,545
Youth
14,523
Groups & Workshops
5,319
Women’s Project
21,678
Gay Men
21,983
Seeds
38,472
Welfare and Employment
3,933
Self Care Toolkit
-
Changing Perception
-
Fast Track Cities
-
Small Grant Fund
-
Policy Conference
-
______
267,453
 Income
Expenditure
Balance at
31.3.2020
(as
restated)
£
£
£
38,540
(38,540)
-
20,754
(101,387)
80,912
91,091
(95,150)
10,464
12,000
(8,889)
8,430
101,574
(117,569)
5,683
27,012
(48,995)
-
-
(31,635)
6,837
-
(3,933)
-
20,000
(6,229)
13,771
48,000
(26,427)
21,573
9,492
(9,492)
-
1,250
-
1,250
5,000
(2,530)
2,470
__
_
___
374,713
(490,776)
151,390

25

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. DESIGNATED FUNDS

2021
Gay Men’s Project
Rooms rental
Evaluation		 Balance at
1.4.2020
New
designations
Designations
released
Balance at
31.3.2021
£
£
£
£
-
30,000
-
30,000
-
10,000
-
10,000
-
5,000
-
5,000
__
_
___
______
-
45,000
-
45,000

Gay Men’s Project: 30k to support our services for gay men living with HIV, including group support and 1-2-1 casework, to provide information, advocacy, and referrals to gay men living with HIV

Rooms Rental: 10k as we have downscaled our premises during lockdown we need to book external rooms to hold meetings and deliver services such as support groups, trainings and workshops

Evaluation 5k: to evaluate our services during lockdown, demonstrate our impact and support fundraising

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2021
Fixed assets
Current assets
Current liabilities
2020 (As restated)
Fixed assets
Current assets
Current liabilities		 Restricted
Funds
Unrestricted
Funds
£
£
-
672
286,844
178,731
-
(37,441)
__
_
286,844
141,962
_
__
Restricted
Funds
Unrestricted
Funds
£
£
-
840
151,390
90,848
-
(20,990)
_
_
151,390
70,698

 Total
Funds
£
672
465,575
(37,441)
__
428,806
_
Total
Funds
£
840
242,238
(20,990)
___
222,088

16. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

2021 2020
(as restated)
£ £
Net (expenditure) / income for 31 March 2021 206,718 (146,712)
Depreciation 168 210
Decrease / (Increase) in debtors (108,865) 20,200
Increase / (Decrease) in creditors 16,311 (24,423)
_____ _____
Net cash flow from operating activities 121,332
_____		 (150,725)
_____

26

POSITIVELY UK (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. COMPANY LIMITED BY GUARANTEE

The Charity is limited by guarantee and accordingly has no share capital.

The liability guaranteed by each member is £10. At 31 March 2021 the membership was £10 (2020: £10).

18. RELATED PARTY TRANSACTIONS

The following amounts, which have been overpaid by the charity, in respect of wages and salaries for members of key management personnel are:

S Petretti - £23,635 (2020 - £12,894); S Fraser - £3,147 (2020 - £1,049)

Provision against these amounts due have been made in the financial statements so are not included in debtors (note 11). The balances have not been written off in the charity’s financial records.

19. PRIOR YEAR ADJUSTMENT

The CEO discovered an historical discrepancy in our payroll from 2018 to October 2021 and involves 7 members of staff for the amount of £72,506 (including Pension and National Insurance contributions). An investigation is being organised to scrutinise this and identify and irregularities in payroll practices as well as make recommendations for reparation of funds.

The change has resulted in an increase in general reserves of £nil at 31 March 2020.

Previously reported reserves at 1 April 2018
Previously reported deficit for the year ended 31 March 2019
Net overpayment of wages
Provision against debtor balance
Adjusted reserves at 31 March 2019
Previously reported deficit for the year ended 31 March 2020
Net overpayment of wages
Provision against debtor balance
Adjusted reserves at 31 March 2020		 £
(146,712)
22,540
(22,540)		 £
423,437
(54,637)
4,276
(4,276)
368,800
(146,712)
222,088

27