## **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|
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**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.
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## **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
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**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.
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**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:**
- To protect the health of people by the provision of support services to people who have HIV or any associated health condition.
- To advance education and research about health and particularly the health of those who have AIDS, HIV or any associated health condition.
- To provide community centred, advice and assistance for the benefit of people living with HIV or any associated health condition.
## **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:**
- Providing specialist and peer support, advocacy and information
- Campaigning against discrimination
- Promoting positive attitudes and equitable access to health
- Increasing involvement, voice and visibility
## **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.
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**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:
- **Over 900 peoples accessed** support though our services with 2,181 hours of support in a very heterogeneous group of people
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- The **Youth Project** , Positive Futures, recruited a new team and engaged with 106 young people
- The **Seeds Project** continued to support a very marginalized group of older people with HIV with 51 participants
- • The **Mixed Social** , online group created to reduce isolation during the COVID-19 crisis, was accessed by 160 people and constantly received outstanding feedback
-
-
- **The Women’s Project** provided specialized support to over 170 women
- **The Gay Men’s project** provided specialized support to 136 men
- **The Welfare and Benefit Project** provided advice and support to over 225 people and granted access to entitled benefits amounting £731k in total.
- **COVID-19 emergency funding** enabled us to provide refurbished smartphones and data plans to our service participants, so that they could access online services.
## **Knowledge**
We support the widening of knowledge to promote informed choices by:
- **Project100 Core Peer Mentor** training and the train the trainers modules were adapted to online delivery
- **XX Peer Mentors were trained**
- **140** people accessed the online workshops centered on issues faced by **migrant and racially minoritised people** , developed in response to the **Black Lives Matter** movement
- We delivered a Peer Support training based on our P100 model for the charity Compassion in Dying
- For the first time our Gay Men’s project developed and delivered **6 podcast episodes** linked to 6 thematic workshops on topics that matter to the **LGBTQ+ community** . The workshops were accessed by XXX people and the podcasts had 800+ unique users
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**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.
- Most of our planned activities, such as the **Biannual Conference of People Living with HIV,** had to be put on hold because of COVID-19. The conference has been rescheduled for March 2022.
- We submitted evidence to the APPG inquiry about the **impact of COVID-19 on people living with HIV** , based on a survey among our service participants
- We worked collaboratively with Patient Experience Research Centre at Imperial College on a qualitative study on COVID-19 and people with HIV.
- Our abstract based on the survey on impact of COVID-19 on people living with HIV was awarded the **Martin Fisher Price** at the spring BHIVA conference.
- The GROWS project conducted peer research on older women living with HIV using online platforms. The research will be used to develop a trainings manual in 2021/22
- **We shared our learnings** around peer support models at the International AIDS Conference with poster presentations on Catwalk4Power and Project 100
## **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:
- To protect the health of people by the provision of support services to people who have HIV or any associated health conditions.
- To advance education and research about health and particularly the health of those who have HIV or any associated health condition, in the UK and abroad.
- To provide community-centered, advice and assistance for the benefit of people affected by HIV or any associated health condition.
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.
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**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**
- In total income from charitable trusts stands at £151,934 (2020 - £113,968).
- Income from statutory contracts stands at £356,968 (2020 - £170,922)
- Total income from the National Lottery Community Fund now stands at £231,186 (2020 - £185,494)
- • Income from corporates, notably pharmaceuticals, to £139,670 **(** 2020 - £95,246) with grants from Gilead for the Changing Perceptions/Positive Voices campaign, as well as the Seeds project, and ViiV support for groups and workshops. We also received sponsorship for our Biannual Conference by ViiV, GILEAD and MSD and Janssen).
## **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:
- Actively reach out to all people living with HIV through the provision of online groups for women, gay men, young people, mixed group and people over 50
- Within our statutory contracts we will provide support to over 400 people with 90% of users reporting Improved quality of life
- Provide opportunity for social connections for people 50+ through our Seeds Project
- Expand the Seed project to South London through the new Seedling project
- Develop specialized training support to older women with HIV through our GROWS Fast-Track Cities project
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**POSITIVELY UK (A Company Limited by Guarantee)**
## **REPORT OF THE DIRECTORS**
- Within the extension year of our National Community Lottery funded project, Positively Women, continue to support at least 100 women and produce a conference final project report
- Through our Youth Project we aim to support 100 young people a year transitioning to adult services and increase opportunities for social interactions including a residential training for young peer volunteers
- Ensure that Peer support is available in all London Clinics and continue focusing on engaging with those most vulnerable to disengage from services
- Support 300+ people with HIV experiencing poverty through our Welfare & Benefits Project funded by Fast Track City Improvement Fund
- Develop a service that focuses on the needs of heterosexual men living with HIV through re-launching our St8Talk group
- Continue on line and face to face provision to a diverse group of people living with HIV through our Mixed Socials
## **Knowledge**
In 2021/2022 we will continue working on our national reach by:
- Expand our online Project 100 training by developing new training modules on comorbidities and wellbeing
- Build on the legacy of project 100 and train mentor trainers in peers support at a national level using online platforms
- Continue to train new peer mentors in London and provide supervision and professional development opportunities through specialized workshops on working in clinics, group facilitation skills, etc,
- Pilot Peer Support Trainings with other health and social conditions
- Develop GROWS - a specialized peer training program to support women ageing with HIV in collaboration with Sophia Forum
- Continue working in partnership with academic institutions to strengthen peer research
## **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.
- Continue to raise the profile of peer support through engaging with key agencies, such as NHS England, British HIV Association and Public Health England to promote good commissioning and integration of services.
- Inform and mobilizing our service participants through a series of workshops around race, inequalities and HIV
- Deliver the National Conference of People Living with HIV (which was postponed due to COVID-19) and create a new Manifesto on quality of life for the new decade,
- Contribute to the Fast-Track Cities work on internalized stigma
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**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.
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**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:
- Jefferies Wing, St. Mary’s, Westminster
- • 900 Youth Clinic, St Mary’s, Westminster • Homerton Hospital, Hackney • Courtyard Clinic, St George’s Hospital, Merton • Harrison Wing, Guys & St Thomas, Southwark • TEAM Clinic, Mortimer Market, Camden • Caldecott Centre, Kings College Hospital, Lambeth • Level 8 Clinic, Ealing Hospital, Ealing • Ian Charleson Day Centre, Royal Free Hospital, Camden • Northwick Park Gum Clinic (Brent) • Brent Hub, Brent • Kobler Centre, Chelsea & Westminster Hospital, Kensington & Chelsea • 56 Dean Street, Chelsea & Westminster NHS Trust- Westminster • 10 Hammersmith Broadway, Hammersmith • West Middlesex University Hospital, Hounslow
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.
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**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
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**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:
- 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business
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**
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**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
3. 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
4. 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:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 38 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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:
- Costs of raising funds are those costs incurred in attracting voluntary income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
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