**Charity Registration No. 1014056**
**Company Registration No. 03236229 (England and Wales)**
## **THE NAZ PROJECT (LONDON)**
**(A COMPANY LIMITED BY GUARANTEE)**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Uday Thakkar Tina St Leger Professor Mark Nelson Harry Clementson S Nazerali (Appointed 1 August 2022) **Chief Executive and Company** Parminder Sekhon **Secretary Charity number** 1014056 **Company number** 03236229 **Registered office** 30 Blacks Road London W6 9DT **Auditor** HW Fisher LLP Acre House 11-15 William Road London NW1 3ER United Kingdom **Bankers** National Westminster Bank Plc 25 Shepherds Bush Green London W12 8PR
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 19|
|Statement of trustees' responsibilities|20|
|Independent auditor's report|21 - 23|
|Statement of financial activities|24|
|Balance sheet|25|
|Statement of cash flows|26|
|Notes to the financial statements|27 - 37|
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
The Trustees present their report which also includes the directors’ report as required by company law and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in Note 1, to the accounts and comply with the Charitable company’s Memorandum and Articles of Association, the Companies Act 2006, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS102”), (effective 1 January 2019).
## **Objectives and Activities**
The charity was incorporated on 9 August 1996 and is governed by its Memorandum and Articles of Association, which were amended by special resolution on 15 October 2002.
Nazir was a Pakistani Muslim, married with two children. He was also a closeted gay man who was living with HIV. When his status became public, he was rejected by his mosque, ostracised by his community, and found no social support that understood that he had more than one identity.
NAZ was set up in his memory and is one of the largest sexual health charities in London initiated and led by ethnic minorities. It is also one of the longest established charities of this type and focuses predominantly on sexual health improvement and HIV support services for Black, Asian and Minority Ethnic (BAME) communities.
The work of the organisation is delivered through four key work streams:
1. HIV care and support services, for people living with and affected by HIV
2. Sexual Health Promotion including targeted support for BAME LGBTQ+ communities, faith communities and those at risk of acquiring HIV, STIs and experiencing poor sexual health
3. Clinical Services: HIV and STI testing and screening, as well as counselling services
4. Research, influencing and policy development
The NAZ board, staff and volunteers are recruited from the communities we seek to impact, and support is available in multiple languages. Today, NAZ offers the most relevant range of sexual health services and programmes, specifically for people from BAME communities.
NAZ’s mission is to achieve true parity in sexual health outcomes for our target communities living with and elevated risk of HIV. Our evidence-based interventions are designed to enable those with the greatest risk of poor sexual health outcomes to have fulfilling sexual lives, understand how to access the right local service and ultimately to support better physical, mental and sexual health outcomes. We exist to ensure inequalities in health outcomes are eradicated so everyone can enjoy good sexual health. Our core values include:
- Inclusion and health equity for all so everyone can enjoy good sexual health and wellbeing
- Respect – We respect and value the lived experience, diverse talents and initiative of our beneficiaries and workforce
- Bold and intentional allyship to amplify our core mission to ensure health equity for Naz target communities.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Public Benefit**
The trustees confirm they have complied with the duty in Section 17 of the Charities Act 2011, to have due regard to the Charity Commission’s general guidance on public benefit. The purpose of the charity is enshrined in its objectives and mission statement. The trustees ensure this is carried out for the public benefit by delivering a range of activities to meet its intent.
## **Reserves Policy**
The trustees have agreed a reserves policy whereby the free reserves (unrestricted funds held in net current assets, excluding funds held in tangible fixed assets) held by the charity should be equivalent to the value of approximately 3 months of non-discretionary resources expended (£200,000).
As at 31 March 2022, free reserves, as defined above, amount to £64,170 (2021: £23,750). This is an increase of £40,420. The increase in free reserves makes a start to meet the trustees’ stated strategic objective of achieving the free reserves figure within 3 to 5 years but there is still more to do.
The charity saw a surplus in the 2021/2022 financial year, driven by an increase in grants as well as cost savings following a thorough budget review in the previous year to scrutinise and eliminate unnecessary costs. Income shifted toward grants and donations, reflecting the impact of the pandemic, which for a second year prevented the charity from holding events to generate sponsorships, or other charitable activities that were held in previous years. As a result, the charity applied for emergency funding to help with increased demand from service users and to support core costs and sustainability. The impact of pandemic restrictions also reduced office costs.
A significant proportion of current costs is funded by restricted income, from a variety of funders, and is therefore predictable and managed. Should the level of funding decrease significantly then associated costs would also decrease and free reserves would enable current activities to continue in the short term.
The charity continues its focus on balancing the current needs of delivering critical prevention and support services, meeting the needs of its beneficiaries, whilst increasing its free reserves to the level determined by its policy.
## **Recruitment, induction and training of trustees**
The governing body of the charity is the board of trustees which is comprised of four members.
Trustees are appointed by an open recruitment process. Potential trustees can be recruited through recommendation, referral from a recruiting organisation or as a result of advertisement. Potential trustees will, in the first instance, be met by the CEO and or Chair and be given an overview of the organisation from an operational perspective.
Naz prioritises trustee applications from those identifying Black, Asian, and Global Majority backgrounds but not exclusively, offering particular skills, knowledge or experience to advance the mission of the Charity. A role description and personal specification will be shared as a part of a recruitment process. Appointment of trustees to Naz will be subject to:
- Receipt of CV and short personal statement
- Interviewed and approval by the Chair of Trustees, senior manager/CEO and a minimum of one other trustee, usually the Vice Chair
- The supply of 2 references
- Completion of all related documentation including equality monitoring information
All Trustees have a legal duty to act only in the best interests of their charity and comply with the Charities Act 2021. This affirmation will be annually filed.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
Potential new trustees will be given written background information about the organisation and will be invited to meet with representatives of the board. The subsequent meeting with members of the board will ascertain their skills, background, and professional experience of working within a governance role. Following this meeting and upon receipt of references, recommendations will be made to the board of trustees and, if there is agreement, the new candidate will be invited to attend the subsequent board meeting.
The Company Secretary will then notify Companies House of the appointment. Trustees are appointed for a period of four years and can serve for a maximum of eight years. Each of the trustees is also a member of the company and guarantees to contribute up to £1 to the assets of the company in the event of a winding up.
The Trustees delegate the day-to-day management duties of the organisation to the CEO and Senior Management Team.
All Trustees will receive a full induction with Chair of Board and CEO. They will be buddied up to a fellow trustee for the purposes of induction support and there will be opportunities for Learning and Development with the wider charity as per its mission.
## **Risk Factors**
|**Area**|**Issue**|**Mitigation**|
|---|---|---|
|Financial|- Insufficient funds raised to meet
costs
- Loss of contract due to the
commissioning environment
- Loss of contract due to poor
performance
- Impact of external factors such as
Covid-19|- A significant proportion of current
costs is funded by restricted
income, from a variety of funders,
and is therefore predictable and
managed
- Expansion of new funders and
partnerships within the funding mix
continues
- Programmes matrix updated once
a month, any failing programmes
identified with mitigations inplace|
|Programmes|- Failure to complete objectives
- Failure to recruit appropriate staff
to deliver against contract|- Management and staff clear on
each project objective, regular
check ins with key funders and
contractors on progress of
programmes|
|Clinical|- Staff and volunteers performing
point of care testing, not competent|- Staff and volunteers trained once
a year, monthly supervision for
thoseprovidingHIV/STI testing|
|HR|- Adequate succession plans in
place
- Appraisals and staff training|- Strong SMT, clear existing plans in
place for the senior and specialist
roles
- Yearly appraisals and staff training
and personal development
opportunities available
- Exit interviews|
|Covid-19|- Reduced ability to meet clients in
person, both 1-to-1 and in groups
- Reduced ability to engage public in
public venues
- Covid-19 affects NAZ team directly
or through bereavement|- Migrate services to online
provision, e.g. counselling, peer
support
- Increased use of social media to
engage with the public
- Employee assistance programme
for staff activated|
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## **NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Board of Trustees**
The trustees who served during the year and up to the date of approval of the financial statements are:
- Uday Thakkar, Chair
- Harry Clementson, Treasurer
- Tina St Leger, Trustee
- Professor Mark Nelson, Trustee
## **NAZ Medical Board**
- Dr Hamish Mohammed (Chair)
- Dr Danielle Solomon
- Dr Rageshri Dhariywan
- Dr Jaimie Vera
- Dr Vanessa Apea
## **Senior Management Team**
- Parminder Sekhon,Chief Executive
- Yusuf Hussein,Interim Director of Finance and Operations
- Benjamin Beever,Finance Manager
- Vanessa Apea, Medical Director
- Mariam Osman, Fundraising Manager
The Trustees wish to thank all the staff and volunteers who have played a part in the successful delivery of services during the course of the year.
|**Full Time**|**Part Time**|**Volunteers**|
|---|---|---|
|5|21|18|
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## **NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **NAZ Organisational Chart**
## **Pay and Remuneration**
NAZ is committed to the principle of equal pay for all genders. In this context ‘pay’ includes not only remuneration, but also other benefits such as promotion and training opportunities and access to facilities provided within the employment package from time to time. NAZ is committed to introducing and maintaining pay systems which are free from sexual bias.
People employed by us are entitled to equal pay if they are undertaking work which is substantially similar or is of equal value to the organisation, unless there are specific and clear reasons unconnected with their gender which explain and justify a differential in pay. In some cases, individuals carrying out similar work may receive different salaries because of seniority, qualifications, and other such factors.
Pay scales are in line with national averages for the activities nominated. Any increase to pay will be subject to a board motion, and agreement with the Finance Manager, Line Manager and CEO. Any increase will take effect from 1 July following the review. Pay will not be reviewed whilst employees are in their probationary period.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Funders**
The trustees, staff and clients of NAZ would like to take this opportunity to thank all the funders from 2021/22. Without their invaluable support, it would not have been possible to operate.
|**Funders**|**Area**|
|---|---|
|- NHS (Camden and Islington Boroughs)
- Public Health England Innovation Fund
- Turning Point (Hammersmith and Fulham,
Kensington and Chelsea, and Westminster Boroughs)
- Lambeth, Southwark, Lewisham Boroughs
- Gilead
- Elton John AIDS Foundation
- Fast Track Cities
-London Borough of Hounslow|Sexual Health Promotion|
|- National Lottery Community Fund
- Gilead|HIV Care and Support|
|- National LotteryCommunityFund|Clinical Services|
|- Gilead
- MSD|Policy, Research and Influencing|
|- ViiV Healthcare
- COVID-19 CCLORS
- HenrySmith Charity|Covid-19 Emergency Funders|
## **Summary of Results**
The net incoming resources for the year amounted to £668,190. Restricted reserves carried forward amounted to £173,564. Unrestricted reserves to be carried forward amounted to £166,381.
NAZ is a sexual health charity whose services are dedicated to people experiencing better sexual health. We do this because there is a significant gap in the sexual health outcomes of BAME communities, compared to the general population. Everything NAZ does works to reverse this trend. In addition to a programme of project work aimed at improving sexual health equality, NAZ addresses these inequalities through influencing policy and practice. We seek to promote the needs of BAME communities and bring the latter to the attention of government, health providers and other third sector organisations with the aim of sharing best practice and ensuring appropriate service provision.
The charity has seen a reduction in income in 2021/22, driven partly by the lack of multi-year funding opportunities and a sustained focus on short-term Covid recovery support. To address this, cost savings have been made through a thorough budget review to scrutinise and eliminate unnecessary costs, as well as other measures including implementing reductions to senior management salaries. The impact of the pandemic has also reduced office costs as we are still operating a hybrid model of working
The Trustees have prepared financial and cash flow forecasts for the period to 31st December 2023. These were completed on a worst-case basis, including only the income that is certain or highly likely, such as contracted grant income, as well as reasonable cost projections based on previous years. Further possible cost savings, such as rent reductions, were not included within the forecast.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
The Trustees have also considered the continued emphasis on recovery post pandemic. The pandemic has caused considerable disruption to the lives of our primary beneficiaries and the charity’s operations; however, the charity was successfully able to navigate services as we began to increase delivery of face-to-face activities.
After consideration of the forecasts and the viability of operations through the pandemic, the trustees have no material uncertainties to disclose that may cast doubt over the charity’s ability to continue to adopt the going concern basis of accounting. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operation for the foreseeable future.
## **21/22 Operations Overview**
Operations in 2021/22 saw NAZ continue to respond to the ongoing impact of the Covid pandemic and navigate the easing of restrictions towards the end of the financial year. The rise of the Omicron variant in Autumn 2021 added to the overall uncertainty and concern of our key beneficiary groups and stakeholders, and our ability to plan and deliver front-facing services. Services were delivered in a hybrid model using both online and face-to-face interventions to engage beneficiaries and stakeholders.
We continued to provide 1-to-1 casework support to service users to help those most in need. We developed our partnership with University College London to provide clinical outreach support to help the Covid-19 vaccination effort with asylum seeker populations across London in 8 community languages, delivering full day outreach activities 4-5 days a week all year. Our Reflexology service to support those most impacted by Covid-19 to receive free health and wellbeing interventions proved highly successful with high levels of self-reported health and wellbeing benefits.
Demand for NAZ counselling increased throughout 2021/22 as our target communities coped with multiple challenges and losses, and our volunteer counselling team gradually increased in size to reflect this. We engaged the services of a new clinical supervisor who provided training and guidance as we continued to receive complex referrals post lock down as well as the usual portfolio of referrals.
On December 1[st] 2021, the UK government launched their HIV Action Plan for the next 3 years taking us to 2025 by which time the aim is to reach over 80% of our agreed goal to reach zero transmissions. For this to happen, NAZ is advocating on a series of initiatives to tackle health inequalities that are exacerbating HIV risks. NAZ is leading a piece of global advocacy work with the Global HIV Collaborative - a strategic partnership of global leaders advocating the needs of Black populations not benefitting from HIV prevention gains. In the United Kingdom and United States of America, declines in new HIV diagnoses have been greater among White populations than among Black people. In countries such as Australia, Canada and the United States, HIV acquisition rates are higher in Indigenous communities than in non-Indigenous communities. Our mission to normalise HIV and STI testing and make testing convenient for people to access aims to ensure early detection and to prevent late diagnosis, ensuring clinical support is coupled with care and support in the community to deal with all the other issues that compound poor HIV outcomes, e.g., loneliness, stigma, immigration status and poverty. We also provide advocacy - keep calling out the inequity and demand the centering of racially minoritised communities in what we all hope, will be the final decade in the fight to eliminate HIV and finally amplify the voices of people living with HIV is as relevant now as it ever was. There is much work to do still for all the communities NAZ represents.
This year NAZ has been proud to continue its work with the All-Party Parliamentary Group on HIV and Aids and support the consultations and recommendations for the Testing and BAME, HIV and Aids reports as well as writing the forward for the Testing report.
NAZ, in partnership with 4M and Sophia Forum, were proud recipients of a PHE Innovation Fund Award to deliver a 6-month intervention using creative writing to explore the intersection of HIV and Menopause. The Bearded & Flushed partnership delivered exemplary outputs that have been showcased in the Bearded and Flushed website.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
Our local authority partnerships programmes with SASH, Brook, CLASH and Hounslow covering 9 London Boroughs all faced significant disruption as we were forced to migrate our services online and look to recalibrate our project delivery in response to the challenges of the pandemic.
In addition, we were very proud of the online Boisterous Ravens offer and Bearded and Flushed events, an evening of live Spoken Word performance for and featuring strong Black women and Black non-binary voices and women living with HIV which create a safe space for people to come online to connect, perform and voice their lived experiences. We also continued with our monthly No More Silence peer support groups for Black gay and bisexual men, and other men who have sex with men, and delivered them through a combination of online and face-to-face delivery. Both were crucial online spaces to support the mental health of our service users.
Multiyear and project funding decreased in 21/22 as emergency funding streams reduced and Covid-19 recovery opportunities presented in the later part of the financial year. Funding success despite being limited was significant. In February 21, NAZ successfully renewed its three-borough funding with the SASH Partnership for a further 3 years. Other significant multi-year applications were submitted, and successful outcomes shared in early 22/23.
NAZ saw a great many changes to the workforce in 21/22 with the departures of several members of staff for a range of personal and professional reasons. We also saw several new staff join the organisation.
We said goodbye to many of our managers and staff in 2021 and 2022:
- Yusuf Hussain, Interim Programmes Director
- Benjamin Beever, Finance and Operations Manager
- Elaine Cunnea, Head of Counselling
- Mariam Osman, Fundraising Manager
- Emma Sutton, Senior Policy Officer
- Loveness Chitiyo, Women’s Engagement Coordinator
- Imale Ndhlovu, Community Engagement Coordinator
- Charity Nyirenda, Sexual health engagement worker
- Aicha Kallo – Brook Women’s Sexual Health Worker
We are pleased to welcome the following staff who have joined NAZ this year:
- Mohamed Essoussi, Community Engagement Coordinator
- Anthony Hunte, HIV Peer Mentor
- Ali Jameel, Sexual Health Care Coordinator
- Mustapha Hacine Bacha
- Atika Menina
## **Key highlights during the year include:**
- Supported 102 people living with or impacted by HIV with casework and advocacy, securing hardship grants, access to emergency support, legal advice, completing welfare benefit forms and support with appeals
- 11 film screening events which broke stigma and increased engagement in HIV prevention among Latin American communities as part of My Message To You (MMTU)
- Delivered 12 sexual and reproductive health training modules for non-sexual health professionals (e.g. NHS workers, workers with homelessness) working in Lambeth, Southwark and Lewisham; delivered 43 Health Promotion outreach sessions to 400 people in these boroughs, both in-person (e.g. at community centres, women’s refuges, sixth-form colleges) and virtually
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
- A Pride online Boisterous Ravens attracted 58 attendees to its Pride event, a live spoken word performance for and featuring strong Black women and Black non-binary voices.
- 2 in-person education and testing session at churches in South London, 200+ attendees; 30 chose to test for HIV
- Joyful Noise Choir restarted in September 2021 with 2 seasons, supporting 29 members living with HIV and delivering a public performance for the British HIV Association to mark 40 years of the HIV epidemic at the Royal Society of Medicine.
- ‘Bearded and Flushed’ provided space for 16 women ageing with HIV to discover their creative voice over a series of writing workshops. They presented two live online performances of their writing, one for World Aids Day 2021 (with 67 attendees) and another for Valentine’s Day (with 45 attendees) called ‘Love Letters To Lady Parts’
- Our pan-London psychotherapeutic counselling service has provided culturally specific mental health and wellbeing support to 137 clients, accessing between 8-12 sessions of counselling each.
- NAZ has led the BAME and HIV sectors in calling the NHS and Government to account for the higher levels of illness and death in NAZ target communities, with Parminder Sekhon, our CEO, writing the Forward to the report of the All-Party Parliamentary Group on HIV and Aids’ National HIV Testing report published in June 2021.
- Global HIV Collaborative launched with 17 leaders and activists from across the world; meetings with the leadership of pivotal global institutions to hold them to account around Black communities’ sexual health, including UNAIDS, The World Health Organisation and the Robert Carr Fund.
## **Key Deliverables: Our Footprint in 21/22**
|Number of people supported living with HIV|236|
|---|---|
|Counselling support|137|
|1-to-1 advocacy and support|68|
|Support group sessions run|41|
|Refugees and asylum seekers supported for Covid-19 vaccinations|6,000|
|Number of people reached through in-person outreach|530|
|Training and workshop sessions run|41|
|Volunteering opportunities
|18|
We continue to see clients from across all 33 London boroughs and have a steady inflow of clients from outside of London.
## **1. Covid-19**
Covid-19 has disproportionately impacted on BAME communities and had a profound impact on our clients. NAZ staff and sector colleagues have also experienced high levels of bereavement and mental health challenges. Even as widespread vaccination slowly lifted the UK out of the cycle of lockdowns, NAZ continued its programmes providing support to those communities most impacted.
- Face-to-face work has continued to face disruption; while much of our work moved online and over telephone, traditional outreach was disrupted during much of 2021 and into 2022
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## **NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
- This disruption was minimised by producing online group events and conducting health promotion through social media and in partnership with other organisations
- The NAZ Office in Hammersmith reopened in 2021 and provided reflexology as well as casework and advocacy from its premises
- NAZ now operates a hybrid model with advocacy, casework, and counselling delivery all online and by telephone, with the option of face-to-face contact if clients wish
- Our clients continued to have a greatly increased need for support in 2021 and 2022, with issues including access to benefits and welfare, employment issues and emergency support
- We continued our Covid-19 emergency support, mobilising food and other emergency goods to our service users who would otherwise go hungry or be without essentials such as tampons, soap and other pharmaceutical products. While we remained committed to supporting our clients, many of whom have no recourse to public funds, through the full duration of the Covid-19 crisis, the demand has slowly decreased over the tail end of 2021 and in 2022 the provision of emergency supplies was wound down
- We are aware that the cost-of-living crisis has followed the Covid-19 crisis, and remain committed to supporting our service users access benefits and welfare
- NAZ has led the BAME and HIV sectors in calling the NHS and Government to account for the higher levels of illness and death in BAME communities
## **Covid-19 emergency support**
NAZ was awarded emergency Covid-19 funding from Big Lottery and CCLORS to enable us to support our core beneficiaries in the wake of Covid-19.
## **Highlights:**
- Although our emergency food distribution service came to an end in April 2021, other work streams covered by this emergency funding continued. These activities included advocacy and casework, enabling clients to access hardship grants, appeal adverse benefits decisions and prevented homelessness; counselling, to provide a much-needed space for clients to come to terms with Covid-19-related bereavement and anxiety, amongst other issues; policy work and a hardship fund. All this work is covered further in this Report
- Also funded by this stream was the recruitment of a part-time Communications Manager, who was instrumental in continuing our online outreach delivery. We maintained a strong online profile including facilitating engagement for Black History Month, LGBT History Month, Transgender Awareness Week, World AIDS Day and National HIV Testing week
## **2 – HIV Client support services**
The HIV Client Support Service was funded and supported by Big Lottery until August 2021 and was an integrated service for BAME individuals living with or affected by HIV. We conducted client work to ensure newly diagnosed people with HIV experience greater choice, control, and empowerment in managing their lives; and improved their psychological wellbeing.
## **Highlights**
- NAZ has supported 102 people living with or impacted by HIV with casework and advocacy, securing hardship grants, access to emergency support, access to blood-borne virus and Covid-19 screening, legal advice, completing welfare benefit forms and support with appeals
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
- We distributed 20 hardship grants of between £50-£200 to support people living with HIV, e.g., women needing to buy baby care materials, supporting people living with HIV to attend hospital appointments and re-engage with care, and people with no recourse to public funds who were struggling to pay for basic living essentials
## **Case Study:**
Client A has received £200 from the emergency hardship. He is unable to work due to advanced AIDS related illnesses. He has a CD4 count of 142 which has risen from 15 when he was first diagnosed in 2020. He is married with three children who all live in one room in private accommodation. NAZ is working with him and his family to obtain social services support and immigration support.
## **3. Sexual Health Promotion**
## **My Message To You (MMTU)**
In partnership with METRO Charity, My Message To You (MMTU) was a response to the disproportionate rates of HIV among Latin American communities, and ran 11 film screening events which broke stigma and increased engagement in HIV prevention. The project also ran 2 community training sessions and 5 creative HIV stigma workshops and stills from the film were edited into posters displayed on bus stops and phone boxes around Latin American neighbourhoods. This project ended in December 2021.
## **SASH Partnership**
SASH offers sexual health services to people aged 14+ who live in three London boroughs: Westminster, Hammersmith & Fulham, and Kensington & Chelsea, under a community-focussed model. SASH is a partnership led by Turning Point, alongside NAZ, London Friend, METRO Charity, and Marie Stopes UK.
NAZ’s contribution includes two BAME engagement coordinators, a well-being coach, a counsellor, a care coordinator, and peer mentor lead for BAME women.
## **Highlights**
- Services were offered on a hybrid model, with online and face-to-face support available. NAZ continued to support clients in the tri-borough with 1-to-1 casework, advocacy and referral, group work and counselling, workshops, and events
- Other online workshops included Positive Self Talk, Reclaiming Our Bodies, Overcoming Pleasure Blocks, and Managing Mental Health and Relationships during Covid-19
- As a result of our robust partnership with a local GP Practice, the SASH BAME Engagement Team set up a weekly contraception telephone clinic during a time when service users did not have the same level of access to sexual health clinics, free contraception, and regular screening appointments due to Covid-19
- After a successful recruitment period, 4 women signed up for SASH Peer Mentor Training that took place online in January. The four new peer mentors included two women living with HIV of South Asian and East Asian ethnicity. The peer mentors will be assigned a variety of roles including designing and delivering workshops related to identity and life experience living with HIV, SASH social activities, involvement in the Black Women’s group and 1-1 support.
- Support for the Afghan Clinic in Radisson Blue hotels that support women making appointments for sexual health concerns in local clinics and giving support and advice on contraception, menstrual cycles, menopause among sexual health generally.
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**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
- NAZ Peer Mentor Coordinator and SASH’s Youth Worker delivered of a 90 min workshop for two classes of 30 year 11’s in St Augustine’s CE High School on rape culture, consent and boundaries.
- The Black Women’s group has delivered consistent support for 6-8 women throughout a tempestuous time for those hit hardest by the pandemic
“My Counsellor has been an excellent help to me and challenging me make changes and consider my thinking. I was nervous about counselling via phone vs in person and yet it all worked extremely well. Support was well received, and the period of time given vastly exceeded what is normally available via other sources. I intend to look at continuing counselling going forward to help build on the gains that I’ve made with SASH.” – SASH Counselling client, Hammersmith
## **Latin American work through Elton John Aids Fund Social Impact Bond**
Our Latin American sexual health promotion service ran with funding from Elton John Aids Foundation Social Impact Bond. The project runs in Latin American communities in Lambeth, Southwark and Lewisham and focusses on Linking Latin Americans into UK HIV treatment and healthcare. HIV is still a highly stigmatised virus, and for many people, their initial shock on diagnosis meant that it was hard to process and take the next steps. A lot of time, support and practical considerations went into supporting individuals to follow up their HIV reactive results and to be guided and supported into clinical care. This project came to an end in December 2021 after linking 26 people living with HIV into treatment.
## **Highlights:**
- Though many of our ordinary activities (condom distribution and HIV testing) were curtailed by Covid-19, we successfully linked 8 clients previously not linked into statutory HIV care into sexual health clinics for treatment.
## **Love, Sex, Life**
The Love, Sex, Life service is a partnership set up in April 2020 to support the sexual health and wellbeing of Black, Asian and Minority Ethnic communities including LGBTQ+ communities living in Lambeth, Southwark and Lewisham (LSL). The partnership includes Brook, as the lead partner, Stephen Lawrence Charity, NAZ and Shape History. NAZ works with women (including LBTIQ+) in the tri-borough, as well as creating connections with organisations and communities in LSL.
## **Highlights:**
- Delivered 12 sexual and reproductive health training modules for non-sexual health professionals (e.g. NHS workers, workers with homelessness), boosting their capacity to support service users’ sexual health
- Delivered 43 Health promotion outreach sessions to 400 people, both in-person (e.g. at community centres, women’s refuges, sixth-form colleges) and virtually
- ‘Diva Village’ event at Peckham Pelican, Southwark, with 20 participants. The theme was ‘I See You; I Hear You’ – acknowledging and tackling testimonial injustice in sexual health
- Radio show for Love Da Beat Radio – HIV testing week and PrEP discussion to over 300 views on Instagram
- 11 ‘On the Sofa’ online LBTQ+ Women’s community sessions, providing a space for LBTQ+ women to be candid and vulnerable with topics including sexual and reproductive health
"I found the session informative and dynamic, it utilised different formats like discussions, open questions, videos and slides. I felt able to share my thoughts and ask questions freely without judgement. It felt like a collaborative learning environment where everyone was invited to share their experiences and resources.” – Professional training participant
12
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
“Choices of contributors were all excellent… I particularly liked Aurora's final closing video with the overlay of amazing text…[Dr Vanessa Apea’s presentation] was so moving, affirming and inspiring, it was palpable how it connected with everyone, you could hear a pin drop...thank you” – Diva Village attendee
## **Boisterous Ravens**
NAZ held a Pride online Boisterous Ravens event. 58 attendees the live spoken word performance for and featuring strong Black women and Black non-binary voices.
“Boisterous Pride was fantastic, thank you Ravens great performances, it was great to see South East and Spanish performers. What a special night, loved the theme of self-love. Amazing poetry. Thank you.” - Audience Member
## **Cherish Hounslow**
Cherish Hounslow commenced in April 2021 with NAZ in partnership with METRO Charity providing a diverse range of support and activities which have helped people feel part of the community and strengthen their own confidence and knowledge about ways they can improve their own health and wellbeing.
The project was mostly delivered online with some exceptions; we delivered a combination of 1-1 and structured group work including Mindfulness for people who are LGBTQ+ and BAME communities, group dance classes, 1-1 counselling, weekly LGBTQ+ drop in at Hounslow Arts Centre. We provided counselling to 23 people, with 73 Hounslow residents taking part in drop-in sessions and 42 benefitting from 1-1 advice and casework sessions.
“The last 8 weeks have been amazing. It had a lot of positive effect as I talked openly which is so part of expressing yourself too!” - S Asian gay male, living with disability
“Thanks so much for welcoming me into the group. It was lovely to meet everyone and be a part of it…Really appreciate having a space” - Trans woman attending Cherish LGBTQ+ wellbeing group
## **Case study –**
Background: E is a Hounslow resident who was referred to Cherish by her psychologist. E shared that she is keen to access some mental health support, now her psychology sessions are coming to end. E lives with her family, however they are not always supportive of her transgender identity. E has been signed off work due to her mental health and is unsure whether to return, as her employers have since changed her role. E said this is causing her a lot of stress.
Needs identified: Emotional and/or therapeutic support, employment advice.
Support provided: E has been referred to the Cherish counselling team for LGBTQ-informed counselling. E has spoken with the advice worker and been signposted to a specialist employment advice service. E has also attended the Cherish Tuesdays LGBTQ wellbeing group. E shared that this was the first time she attended a social space and felt comfortable to use her preferred pronouns and chosen name. This was a positive experience and E hopes to attend again.
## **CLASH in Camden and Islington**
NAZ was a partner within the Central London Action on Sexual Health (CLASH) outreach service located in Camden and Islington. CLASH provides free and confidential sexual health outreach services for sex workers, homeless people, drug users, BAME people and men who have sex with men (MSM) living or working in the boroughs. This programme continued from the previous year, ending in July 2021 due to Covid-19 related reprioritisation.
13
## **NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Fast Track Cities – FaithWorks**
In partnership with Africa Advocacy Foundation and Jewish Aids Trust, we create a change in the way Black Christian, Black Muslim and Jewish faith communities understand, respond, and promote information about HIV. We also cement the knowledge that HIV is a manageable condition which can be treated. Faith Work provides faith leaders with an opportunity to become part of the HIV care continuum through their own programmes.
- 600+ engagements across all three communities; education materials distributed to more than 8 faith settings
- 10 online sessions run with 40+ attendees
- 2 in-person education and testing session at churches in South London reaching over 200 attendees, 30 chose to test.
- Presence of FaithWorks established in several communal organisations including Council of Christians and Jews, roundtable of Faith Leaders established
“I felt almost emotional, that there was such a positive uptake! I held a joint discussion with about 12 people after the event had ended, 6 of them had been given advice they’d appreciated and were willing to put into practice” – Community Leader after education and testing session at church, Southwark borough
## **Fast Track Cities – Peer Support**
In partnership with Positively UK and Plus Health, we supplement the existing Chelsea and Westminster HIV care pathway with optimised peer-to-peer mentoring interventions across 4 clinics in West and Central London - 10 Hammersmith Broadway, West Middlesex, 56 Dean Street and the Kobler Clinic. This targets those lost to care and it improves wellbeing; and supports retention in care for those most at risk.
- 218 patients seen, of whom 84 are still receiving some form of ongoing support
- New additions each month from the newly diagnosed patient list
## **Partnership with UCH – Covid-19 Vaccinations and Blood-Borne Virus Screening**
Since March 2021 and in partnership with the Find &Treat Health Inclusion team at University College Hospital, NAZ peer workers provide interpretation and resident engagement for Covid-19 vaccine take up and Blood-Borne Virus screening support in Arabic, Amharic, Tigrinya, Farsi, Sorani Kurdish, French, Spanish and Turkish. NAZ provides frontline peer engagement worker and interpreters who engage asylum seekers across Initial Accommodation Centre hotels all over London from Heathrow to Ilford up to 5 days a week. We have also been able to offer a chaperone service for the most vulnerable clients to hospital appointments. NAZ has worked in partnership with UCH to deliver this NHS-funded programme to reduce Covid-related ill health and to reduce late presentation.
- 6,000 refugees and asylum seekers engaged over the year
“We cannot speak highly enough of the translators! Thank you for your invaluable work, your unwavering enthusiasm and your continuous warmth and happiness… they go above and beyond every session and we all know that a day working with them is going to be full of fun, smiles and lots of jabs in arms! I could go on and on - you are all SO appreciated!” – Health Clinical Nurse Specialist, University College Hospital
## **Peer Support**
Funded by The National Lottery Community Fund, NAZ has carried on running online pan-London peer support groups throughout the pandemic in a hybrid model including:
- 12 ‘No More Silence’ Peer Support group sessions for Black gay and bisexual-identified men, and MSM
- 1 Muslim HIV peer support group
- 20 sessions of Joyful Noise Choir for people living with HIV
14
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Joyful Noise Choir**
Joyful Noise Choir was established in 2013 and is a multi-cultural award-winning choir for people living with HIV. Participants come from across London and the surrounding counties. After a 20-month hiatus due to Covid-19, September 2021 saw the relaunch of the Choir at the Hard Rock Hotel in W1 under the direction of a brand-new creative team lead by Choir Director Colin Vassell, Vocal Coach Stella Betton and Pianist Calvin Robb. The workshops then moved to the NAZ office in Hammersmith for season 2.
- Funding for the Choir was secured from ViiV Health Care; food at Choir practices is sponsored by Pret
- 2 seasons delivered, supporting 29 members living with HIV
- The Choir delivered a public performance for the British HIV Association to mark 40 years of the HIV epidemic at the Royal Society of Medicine for World AIDS Day on 27th November.
## **Bearded and Flushed**
Bearded and Flushed was a 6-month partnership between NAZ, Sophia Forum, 4M and Positively UK and is funded by Public Health England Innovation Fund 2021/22. It provided space for 16 women ageing with HIV to discover their creative voice over a series of writing workshops led by actor and writer Maggie Saunders.
- A series of two, six-week writing workshops focussing on living well with HIV and going through the menopause
- Bearded and Flushed produced two live online performances of their writing, one for World Aids Day 2021 (with 67 attendees) and another for Valentine’s Day (with 45 attendees) called Love Letters To Lady Parts
- Following on from the workshops, Bearded and Flushed have filmed seven HIV and Menopause vignettes telling stories of courage, fortitude and wisdom, which have had 1,700 online engagements. In addition, the project partners have reached out to over 500 women through their networks
- The vignettes were released in March 22 and in Summer 2022 as a short film.
“This creative journey has been a revelation. That we can talk about and tackle an issue which for centuries has been such a taboo subject, in a fun, thoughtful, provocative, sexy, loud and sensitive way. All rolled into one. It was amazing to learn, to share and to celebrate my writing with my fellow sisters living with HIV and going through the menopause” - Bearded & Flushed Writer
## **Sole to Soul**
Funded by the National Lottery Community Fund, Sole to Soul in partnership with Atune Holistic Health continued as a one-day a week reflexology service to clients living with HIV or from vulnerable groups. This in-person service took place as Covid-19 regulations allowed, delivering over 100 appointments before end March 2022.
“I didn’t know what to expect from it, but I had a wonderful experience, Helen gave me tips on how to release my anxiety. This service was really great”– Service user living with HIV
“Helen it is an excellent Reflexology Therapist, the section was very helpful specially with the pain on my foot, during visiting NAZ, I got full support from NAZ staff, it is a shame that it can't continue because of second lockdown, as now I can’t wait to resume my sessions” - Service user
15
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4. Clinical Services**
## **NAZ Counselling Service (5 days a week)**
Our pan-London psychotherapeutic counselling service has continued as an online and phone service during the pandemic, providing a culturally specific mental health and wellbeing service.
NAZ sees clients of a highly complex nature with multiple presenting issues. Therapeutic presentations have included recent HIV diagnosis, anxiety, depression, bereavement, loss of familial relationships, coming out, gender identity, internalised homophobia, self-harm, suicidal ideation, sexual abuse, isolation relating to seeking asylum, intimate partner violence and being a victim of homophobic hate crime.
We have seen an increase in referrals over this period as the full impact of Covid-19 has hit home. Initial assessments and therapy have been carried out in a range of languages, including English, Spanish and Portuguese to 174 clients.
Of the 174 clients who approached the service, 165 individuals accessed a counselling assessment: 44% reported severe anxiety and/or depression; 16% reported being in exploitative relationships; 19% reported episodes of selfharm or suicidal ideation; 23% reported problematic drug use.
## **Highlights:**
- 137 clients supported accessing between 8-12 sessions counselling each, for 1,272 hours of counselling
- Delivered 3 cycles (4 weeks) of Therapeutic Mindfulness and Meditation for 14 individuals as part of our group counselling offer
- Volunteer counsellor placements for 8 counsellors at NAZ, with a range of therapeutic backgrounds
“Coming to NAZ for counselling is one of the best things I've ever done, and I owe so much to Karl for being a simply wonderful counsellor - I couldn't have asked for a better form of support. During a very difficult period of my life Karl went over and above to support me and I'm proud to say I'm in a fantastic place because of his counselling. Thought I should let you know - thanks again”– Counselling client upon completion of counselling
## **HIV testing**
We have continued to promote self-sampling during this time. As part of our new UCL project (see above) NAZ staff have conducted HIV and STI testing alongside clinical staff and supported the engagement of over 2,000 asylum seekers living in hostels and other marginalised communities including people who experience homelessness and sex workers. We have also delivered rapid HIV testing through our FaithWorks initiative in Faith settings.
## **5. Policy, Research and Influencing**
Grants from the National Lottery and Gilead have enabled us to recruit a Senior Policy Officer, enabling increased policy, research and influencing work at NAZ across multiple levels.
## **Covid-19 and BAME Communities**
NAZ has been active in keeping up pressure around the health inequalities facing BAME communities and has led the BAME and HIV sectors in calling the NHS and Government to account for the higher levels of illness and death in these communities.
Parminder Sekhon, our CEO, wrote the Forward to the report of the All-Party Parliamentary Group National HIV Testing report published in June 2021.
16
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
“The earlier someone is diagnosed with HIV, the sooner they can begin treatment. They get to stay well and the transmission on to others can be prevented. Yet four decades on, shame, stigma and fear are still driving late diagnosis of HIV in a way that is unacceptable and entirely preventable.” – Parminder Sekhon, forward to the Report.
## **Global HIV Collaborative**
In 2020, NAZ received funds from Gilead to develop a collaborative of international leaders and activists to address the ongoing deleterious impacts of HIV outcomes on Black populations globally. Despite the pandemic, we mobilised and identified allies in our movement that were working to achieve the same goal in their geographical region. 17 Collaborative members have come together in solidarity and deep concern about the current global trajectory of HIV outcomes in Black populations.
- Recruitment of 17 leaders/activists from across the globe (Africa, Caribbean North America, Europe), to form a collective that shapes the strategic direction of the collaborative and supports the delivery of GHC’s objectives.
- Website development and launch with follow on engagement from all regions of the world for example, Jamaica, Sudan and Ghana.
- We have met with the leadership of pivotal global institutions to hold them to account by asking them to detail what specific actions are taking place to support Black communities to exercise agency including UNAIDS, The World Health Organisation and the Robert Carr Fund.
- We have created global regional policy briefings, looking at key Black populations and identifying reginal policy proposals.
- We have completed the first phase of collating a repository of global interventions that have been deployed for Black populations.
Objectives for 2022-2023
- Advocate and feed into the development of a strategic plan for Black communities, of which the development is centred around the Black experience and developed with Black-led organisations that are working with Black populations. This will be embedded into the wider health equity agenda
- Having further meetings with global institutions to hold them to account over workstreams and strategies to support Black populations in the fight against HIV.
- Examine new routes to funding by engaging high net worth individuals from minority communities to become more aligned to this cause; recruiting brands which have high minority audience
- Further develop the web-based repository which identifies different interventions that can be replicated at scale, and which interventions have failed.
- Expand our relationships with global, national, and key sector stakeholders to ensure there is adequate representation Black populations feeding into initiatives, networks, and consultations.
www.hiv-collaborative.org
## **6. Volunteering**
NAZ’s peer-led volunteering service makes a huge contribution to our clients and communities. Although our outreach and sexual health promotion work moving online led to a reduced volunteer footprint in the 2021-22 year, our Covid-19 emergency response programme had many volunteer food packers, driver-distributors and administrators who were vital to this work with some of London’s most vulnerable communities
17
**NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
- This year, NAZ had 18 people volunteer or on placement with us, contributing around 1,500 volunteering hours. We would like to acknowledge and thank each of them for their support improving the health of BAME communities and combating the effects of the pandemic
- Of these volunteers, the majority were involved in our Covid-19 emergency response programme. An additional 7 people provided psychotherapy as part of our counselling service.
“Working for the last 6 months on the emergency food project has been amazing, a real opportunity to give back. NAZ does such amazing work and was right there for me when I needed help, so this is my way of saying thank you. And all the people are so grateful. It makes me feel like I am doing something useful.” – Food distribution volunteer
## **7. Plans for the future**
In the next 12 months we will work to:
- Deliver a Global Zero HIV Stigma Day in partnership with International Association of HIV Providers of care 21[st] July 2023
- Ensure BAME communities are supported in the mental health epidemic and adequate support is made available as we commit to a Building Back Fairer recovery programme
- Further develop our group work offer as a way of extending delivery to more beneficiaries
- Further develop our capacity to offer 1-to-1 psychological wellbeing interventions to communities disproportionately affected by Covid-19 through our Counselling and Reflexology service
- Build the internal capabilities and leadership structure of the organisation to support accountability and sustainability.
- Develop a new strategic plan for 2022-2025, setting out the organisation’s key strategic priorities
- Deliver two new Health and Wellbeing initiatives in London Boroughs of Hammersmith & Fulham, and Hounslow.
- Continue working in partnership with University College Hospital and the NHS on the Health Inclusion project with Refugees and Asylum seekers.
- Continue to link and support people living with HIV outside of the system into statutory HIV care and support
- Join up our approach on HIV, sexual health and reproductive health in line with other health inequalities experienced by our target communities
- Promote Black, Brown and Racially Minoritised leaders and thinkers through our policy work as part of the Global HIV Collaborative; to amplify the voices of those leaders demanding an action plan to end HIV transmissions by 2030 for all communities
- Develop further our online Communications capability as more of our work will take place digitally as we continue to work using a hybrid model of virtual and face-to-face delivery
## **Disclosure of information to the auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. No funds are held by the charity as a custodian or on behalf of others.
18
## **NAZ PROJECT LONDON (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Auditor**
In accordance with section 485 of the Companies Act 2006, a resolution proposing that HW Fisher LLP be reappointed as auditor of the company will be put to the Annual General Meeting.
On behalf of the Board of Trustees,
uday thakkar
Uday Thakkar
## **Chair of Trustees**
20 Dec 2022 Dated:
19
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees, who are also the directors of The Naz Project (London) for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 20 -
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT**
## **TO THE MEMBERS OF THE NAZ PROJECT (LONDON)**
## **Opinion**
We have audited the financial statements of The Naz Project (London) (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
## In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the trustees' report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
- 21 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED)**
## **TO THE MEMBERS OF THE NAZ PROJECT (LONDON)**
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
As part of our planning process:
- We enquired of management the systems and controls the charity has in place, the areas of the financial statements that are most susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The charity did not inform us of any known, suspected or alleged fraud;
- We obtained an understanding of the legal and regulatory frameworks applicable to the charity. We determined that the following were most relevant: the Charity SORP, FRS 102, Charities Act 2011 and Companies Act 2006;
- We considered the incentives and opportunities that exist in the charity, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly;
- Using our knowledge of the charity, together with the discussions held with the charity at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.
- 22 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED)**
## **TO THE MEMBERS OF THE NAZ PROJECT (LONDON)**
The key procedures we undertook to detect irregularities including fraud during the course of the audit included:
- Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual;
- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied;
- Reviewing documentation such as the charity board minutes for discussions of irregularities including fraud;
- Assessing the extent of compliance, or lack of, with the relevant laws and regulations;
- Assessing the validity of the classification of income, expenditure, assets and liabilities between unrestricted and restricted funds;
- Testing key income lines for evidence of management bias;
- Obtaining third-party confirmation of material bank balances;
- Documenting and verifying all significant related party balances and transactions.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the those charged with governance of the entity.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
## Andrew Rich
## **Andrew Rich (Senior Statutory Auditor) for and on behalf of HW Fisher LLP**
Chartered Accountants Statutory Auditor Acre House 11-15 William Road London NW1 3ER United Kingdom 20 Dec 2022 .........................
- 23 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Current financial year**
**Unrestricted**
**funds**
**2022**
**Notes**
**£**
**Income from:**
Grants and donations
**3**
19,529
Charitable activities
**4**
198,030
Other trading activities
**5**
1,709
**Total income**
219,268
**Expenditure on:**
Charitable activities
**6**
186,432
**Net income/(expenditure) for the**
**year/**
**Net movement in funds**
32,836
Fund balances at 1 April
2021
As originally reported
_133,545_
Prior year adjustment
**18**
_-_
As restated
133,545
**Fund balances at 31 March**
**2022**
166,381|**Restricted**
**funds**
**2022**
**£**
388,922
60,000
-
448,922
636,063
(187,141)
_379,372_
_(18,667)_
360,705
173,564|(As restated)
(As restated)
**Total**
Unrestricted
Restricted
Total
funds
funds
**2022**
2021
2021
2021
**£**
**£**
**£**
**£**
408,451
161,233
624,593
785,826
258,030
278,897
61,000
339,897
1,709
1,584
-
1,584
668,190
441,714
685,593
1,127,307
822,495
407,945
349,332
757,277
(154,305)
33,769
336,261
370,030
_512,917_
_99,776_
_24,444_
_124,220_
_(18,667)_
_-_
_-_
_-_
494,250
99,776
24,444
124,220
339,945
133,545
360,705
494,250|(As restated)
(As restated)
**Total**
Unrestricted
Restricted
Total
funds
funds
**2022**
2021
2021
2021
**£**
**£**
**£**
**£**
408,451
161,233
624,593
785,826
258,030
278,897
61,000
339,897
1,709
1,584
-
1,584
668,190
441,714
685,593
1,127,307
822,495
407,945
349,332
757,277
(154,305)
33,769
336,261
370,030
_512,917_
_99,776_
_24,444_
_124,220_
_(18,667)_
_-_
_-_
_-_
494,250
99,776
24,444
124,220
339,945
133,545
360,705
494,250|
|---|---|---|---|
||||1,127,307|
||||757,277|
||||370,030|
||||_124,220_
_-_|
||||124,220|
||||494,250|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 24 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET**
## _**AS AT 31 MARCH 2022**_
|**2022**
**Notes**
**£**
**Fixed assets**
Intangible assets
**10**
Tangible assets
**11**
**Current assets**
Debtors
**12**
116,798
Cash at bank and in hand
241,674
358,472
**Creditors: amounts falling due within one year**
**13**
(120,738)
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**15**
Unrestricted funds|**2021**
**£**
**£**
**£**
(As restated)
16,698
19,032
85,513
90,763
102,211
109,795
80,522
437,485
518,007
(133,552)
237,734
384,455
339,945
494,250
173,564
360,705
166,381
133,545
339,945
494,250|**2021**
**£**
**£**
**£**
(As restated)
16,698
19,032
85,513
90,763
102,211
109,795
80,522
437,485
518,007
(133,552)
237,734
384,455
339,945
494,250
173,564
360,705
166,381
133,545
339,945
494,250|
|---|---|---|
|||109,795
384,455|
|||494,250|
|||360,705
133,545|
|||494,250|
## 19 Dec 2022
The financial statements were approved by the Trustees on .........................
.............................. uday thakkar Uday Thakkar **Trustee**
## **Company Registration No. 03236229**
- 25 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Notes**
**Cash flows from operating activities**
Cash (absorbed by)/generated from operations
**19**
**Investing activities**
Purchase of intangible assets
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Net cash used in financing activities**
**Net (decrease)/increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2022**
**£**
**£**
(187,511)
-
(8,300)
(8,300)
-
(195,811)
437,485
241,674|**2021**
**£**
(21,366)
(7,447)|**£**
386,935
(28,813)
-
358,122
79,363
437,485|
|---|---|---|---|
- 26 -
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **Charity information**
The Naz Project (London) is a private company limited by guarantee incorporated in England and Wales. The registered office is 30 Blacks Road, London, W6 9DT.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019)”. The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
The Covid-19 pandemic has caused considerable disruption to the Charity’s operations. Despite these difficulties, the charity continues to deliver services to those clients in need who elected to continue their counselling by phone or zoom. Safeguards are in place to ensure the wellbeing of clients and counsellors. The Trustees have prepared financial and cash flow forecasts demonstrating the charity can continue as a going concern. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Incoming resources**
Incoming resources are included in the Statement of Financial Activities when the charity becomes entitled to the income and the amounts can be measured reliably.
Donations are recognised on a receivable basis.
Grant and contract income is recognised upon receipt, or if earlier, at the time the charity becomes entitled to it. Where receipt is dependent upon fulfilment of performance conditions, income is deferred as appropriate.
## **1.5 Resources expended**
Resources expended are recognised in the period to which they relate. Resources expended include attributable VAT which cannot be recovered.
Direct charitable expenditure comprises all the expenditure relating to the activities carried out to achieve the charitable objects.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. These costs have also been allocated in full to the single charitable activity.
- 27 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
**(Continued)**
## **1.6 Intangible fixed assets other than goodwill**
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
CRM system
4 years straight line
## **1.7 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:
Leasehold improvements 20 years straight line (length of lease) Computer equipment 4 years straight line Fixtures, fittings & equipment 10 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
The Charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.11 Leases**
Rentals payable under operating leases are charged to income on a straight line basis over the term of the relevant lease.
- 28 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The trustees do not consider there to be any critical accounting estimates or judgements applied in the preparation of the financial statements.
## **3 Grants and donations**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
Donations and gifts
(2,663)
184,606
Government grant - Furlough
income
1,792
-
Grants receivable for core
activities
20,400
204,316
19,529
388,922|**Total**
Unrestricted
Restricted
Total
funds
funds
**2022**
2021
2021
2021
**£**
£
£
£
(As restated)
(As restated)
(As restated)
181,943
1,992
79,618
81,610
1,792
45,674
-
45,674
224,716
113,567
544,975
658,542
408,451
161,233
624,593
785,826|**Total**
Unrestricted
Restricted
Total
funds
funds
**2022**
2021
2021
2021
**£**
£
£
£
(As restated)
(As restated)
(As restated)
181,943
1,992
79,618
81,610
1,792
45,674
-
45,674
224,716
113,567
544,975
658,542
408,451
161,233
624,593
785,826|
|---|---|---|
|||785,826|
## **4 Charitable activities**
||**Prevention and**|
**Prevention and**|
|---|---|---|
||**support**|**support**|
||**2022**|**2021**|
||**£**|**£**|
|Prevention and support|258,030|339,897|
|Analysis by fund|||
|Unrestricted funds|198,030|278,897|
|Restricted funds|60,000|61,000|
||258,030|339,897|
- 29 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **5 Other trading activities**
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**2022**|2021|
|||**£**|£|
||Other trading activities|1,709|1,584|
|**6**|**Charitable activities**|||
|||**2022**|**2021**|
|||**£**|**£**|
||Staff costs|478,497|511,571|
||Depreciation|15,884|14,409|
||IT expenditure|15,309|11,554|
||Premises|57,115|59,915|
||Events & communications|10,362|12,788|
||Professional fees & consultant costs|81,863|55,168|
||Other related staff costs|-|6,164|
||Phone, printing and stationery|10,456|14,446|
||Partnership project costs|116,900|62,092|
||Sundry costs|22|114|
||Amortisation|2,334|-|
||Bad debt written off|15,846|-|
|||804,588|748,221|
||Share of governance costs (see note 7)|17,907|9,056|
|||822,495|757,277|
||**Analysis by fund**|||
||Unrestricted funds|186,432|407,945|
||Restricted funds|636,063|349,332|
|||822,495|757,277|
- 30 -
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**7**
**Support costs**
**Support costs**
**Governance**
**costs**
**£**
**£**
Audit fees
-
17,907
-
17,907
Analysed between
Charitable activities
-
17,907|**2022**
**£**
17,907
17,907
17,907|**2021 Basis of allocation**
**£**
9,056 100% charitable activities
9,056
9,056|
|---|---|---|
Governance costs includes payments to the auditors of £17,907 (2021: £9,056) for audit fees.
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or reimbursed expenses during the year (2021: £nil). The Board of Trustees received no remuneration in the year.
- 31 -
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **9 Employees**
## **Number of employees**
|Management & operations
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
21
**2022**
**£**
434,595
34,748
9,154
478,497|**2021**
**Number**
22|
|---|---|---|
|||**2021**
**£**
472,107
39,464
-|
|||511,571|
## **Remuneration of key management personnel**
The charity's key management personnel comprises the Board of Trustees and the senior management team. Included within the senior management team are the following:- Chief Executive, HIV Service Manager, Operations Manager, Director of Fundraising, Director of Finance and Operations / Finance Manager and Programmes and Programme Manager. Total benefit received by the senior management team in the year amounted to £110,855 (2021: £114,043).
The number of employees whose annual remuneration was £60,000 or more were:
|||**2022**|**2021**|
|---|---|---|---|
|||**Number**|**Number**|
|£60,000|- £70,000|1|-|
Of the employees whose emoluments exceed £60,000, 1 (2021: none) have retirement benefits accruing under a pension scheme.
- 32 -
**THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **10 Intangible fixed assets**
||**CRM system**|
|---|---|
||**£**|
|**Cost**||
|At 1 April 2021 and 31 March 2022|21,366|
|**Amortisation and impairment**||
|At 1 April 2021|2,334|
|Amortisation charged for the year|2,334|
|At 31 March 2022|4,668|
|**Carrying amount**||
|At 31 March 2022|16,698|
|At 31 March 2021|19,032|
## **11 Tangible fixed assets**
|**Leasehold**
**improvements**
**Computer**
**equipment**
**Fixtures, fittings**
**& equipment**
**£**
**£**
**£**
**Cost**
At 1 April 2021
197,677
34,881
16,584
Additions
-
8,300
-
At 31 March 2022
197,677
43,181
16,584
**Depreciation and impairment**
At 1 April 2021
115,971
26,409
15,999
Depreciation charged in the year
9,884
3,565
101
At 31 March 2022
125,855
29,974
16,100
**Carrying amount**
At 31 March 2022
71,822
13,207
484
At 31 March 2021
81,706
8,472
585|**Total**
**£**
249,142
8,300|
|---|---|
||257,442|
||158,379
13,550|
||171,929|
||85,513|
||90,763|
|**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**2022**
**£**
90,712
26,086
116,798|**2021**
**£**
64,001
16,521|
|---|---|---|
|||80,522|
- 33 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **13 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2022**
**2021**
**£**
**£**
(As restated)
49,113
36,359
20,996
55,254
5,438
5,177
45,191
36,762
120,738
133,552||
|||133,552|
## **14 Operating lease commitments**
At the reporting end date the charity had outstanding commitments for future minimum lease payments relating to property under operating leases, which fall due as follows:
|Within one year
Between two and five years
In over five years|**2022**
**£**
44,320
169,367
82,000
295,687|**2021**
**£**
45,881
174,768
123,000|
|---|---|---|
|||343,649|
- 34 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **15 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**Balance at**
**1 April 2020**
**Incoming**
**£**
Barts faces
204
Big Lottery
(15,831)
Gilead
13,988
Brook
-
Comic Relief/Metro Lead
-
PHE
7,824
PHE - Beards & Flushed
-
The-PHE-MSM
426
Covid grants
-
FTC - Faith Work
2,585
FTC - Peer support
1,998
MSD - Testing faith
13,250
Mary Kinross
-
Metro / My message to you
-
Shape History
Three Rivers
-
Wave 3 (London Community)
-
MSD 50 0ver 50 campaign
-
Henry Smith
-
Soul to Soul
-
MAC AIDS - Estee Lauder
-
Viiv - Choir
-
UCL NHS
-
Books 2 Door
-
Positively UK
**24,444**|**Movement in funds**
**resources**
**Resources expended**
**Balance at**
**1 April 2021**
**As restated 2021 Incoming**
**£**
**£**
**£**
-
-
204
204
250,000
109,456
124,713
124,713
18,000
3,500
28,488
28,488
60,000
20,424
39,576
39,576
2,000
-
2,000
2,000
-
2,370
5,454
5,454
-
-
-
-
-
-
426
426
205,565
131,626
73,939
73,939
35,537
27,770
10,352
10,352
27,463
21,461
8,000
8,000
-
-
13,250
13,250
20,000
16,551
3,449
3,449
8,400
-
8,400
8,400
220
220
-
-
1,600
600
1,000
1,000
44,175
13,354
30,821
30,821
1,300
-
1,300
1,300
30,000
-
30,000
11,333
-
2,000
(2,000)
(2,000)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**704,260**
**(349,332)**
**379,372**
**360,705**|**Movement in funds**
**resources Resources expended**
**Balance at**
**31 March 2022**
**£**
**£**
**£**
-
204
-
10,000
124,713
10,000
-
28,488
-
60,000
72,034
27,542
-
2,000
-
-
5,454
-
51,274
19,697
31,577
-
426
-
-
73,939
-
45,833
52,513
3,672
20,000
21,615
6,385
-
13,250
-
-
3,449
-
10,210
9,735
8,875
-
-
-
-
1,000
-
-
30,821
-
-
1,300
-
84,000
58,605
36,728
21,528
16,294
3,234
15,000
15,000
-
21,412
8,886
12,526
84,665
76,640
8,025
5,000
-
5,000
20,000
-
20,000
**448,922**
**(636,063)**
**173,564**|**Movement in funds**
**resources Resources expended**
**Balance at**
**31 March 2022**
**£**
**£**
**£**
-
204
-
10,000
124,713
10,000
-
28,488
-
60,000
72,034
27,542
-
2,000
-
-
5,454
-
51,274
19,697
31,577
-
426
-
-
73,939
-
45,833
52,513
3,672
20,000
21,615
6,385
-
13,250
-
-
3,449
-
10,210
9,735
8,875
-
-
-
-
1,000
-
-
30,821
-
-
1,300
-
84,000
58,605
36,728
21,528
16,294
3,234
15,000
15,000
-
21,412
8,886
12,526
84,665
76,640
8,025
5,000
-
5,000
20,000
-
20,000
**448,922**
**(636,063)**
**173,564**|
|---|---|---|---|
||||**173,564**|
- 35 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **15 Restricted funds**
## **(Continued)**
Barts Faces: Agreement with Barts Charity around community conversations and reshaping the African Conversation.
Gilead/Shape History: Policy Back to Blaque Policy and website creation for Global Health Collaborative.
Wave 3/ Covid 19 Grants/ National Lottery – Covid 19 Emergency Grant Support, Core client services and core running costs.
Brook: Sexual Health and Reproductive outreach and professionals training across Lambeth Southwark and Lewisham.
Fast track Cities Peer Support: Agreement with NHS. Focus on re-engaging people living with HIV back into HIV clinical care across Chelsea and Westminster 4 clinics.
Fast Track Cites Faithwork: Agreement with NHS. Focussed on testing in faith environments, working with faith leaders to deliver interventions designed to support Black majority faiths to be part of the HIV care continuum.
Comic Relief/Metro Charity Lead (Metro partner to distribute emergency Covid Funds to LGBTQiA VSO’s across the 4 nations.
Henry Smith Charity/ Mary Kinross: Counselling and therapeutic support.
MSD – Partnership honorarium 50 over 50, aging with HIV project.
PHE: Sole to Soul /My Message to you Innovation Fund funding interventions with organisations working with women and girls and Latin American Communities.
Further details on the restricted funding streams are included on page 6 of the Trustees' Report.
- 36 -
## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**16**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
March 2022 are
represented by:
Intangible fixed assets
16,698
-
Tangible assets
85,513
-
Current assets/(liabilities)
64,170
173,564
166,381
173,564|**Total**
Unrestricted
funds
Restricted
funds
**2022**
2021
2021
**£**
£
£
16,698
19,032
-
85,513
90,763
-
237,734
5,083
379,372
339,945
114,878
379,372|Total
2021
£
19,032
90,763
384,455|
|---|---|---|
|||494,250|
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2021: £nil).
## **18 Prior year adjustment**
Following a review of The Naz Project (London) contract income, it was identified that the income for one of the contracts was fully recognised in the prior year accounts instead of a portion of the contract being deferred. An amounts of £18,667 has reduced income in the comparative year and this amount has been carried forward in deferred income.
|**19**
**Cash generated from operations**
**2022**
**£**
(Deficit)/surpus for the year
(154,305)
Adjustments for:
Depreciation and impairment of tangible fixed assets
15,884
Movements in working capital:
(Increase)/decrease in debtors
(36,276)
(Decrease) in creditors
(12,814)
**Cash (absorbed by)/generated from operations**
(187,511)
20
**Analysis of changes in net funds**
The charity had no debt during the year.|**2021**
**£**
370,030
14,409
60,612
(58,116)|
|---|---|
||386,935|
|||
- 37 -