Charlty Reglstratlon No. 1014056 Company Reglstratlon No. 03236229 (England and Wales) THE NAZ PROJEcf {LONDON) (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Trustees, report 1-25 Statement of tru5tees' respon5ibilitie5 26 Independent auditor's report 27-29 Statement of financial activities 30 Balance sheet 31 Statement of cash flows 32 Notes to the financial statements 33-42 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 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 2024. The financial statements have been prepared in accordance with the accounting policies set out in Note 1, to the financial statements 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 ("FR5102"), (effective 1 January 2019). ## **Objectives and Activities** The charitywas incorporated on 9 August 1996 and isgoverned 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 Global Majority communities. 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 Global Majority communities. The work of the organisation is delivered through four key work streams: 1. Sexual Health Promotion including targeted support for Global Majority LGBTQ+ communities, faith communities and those at risk of acquiring HIV, STIs and experiencing poor sexual health 2. HIV care and support services, for people living with and affected by HIV 3. Clinical Services: Counselling Services, as well as HIV and STI testing and screening 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 Global Majority communities. 1 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **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 3 months of non-discretionary resources expended (£200,000). As at 31 March 2024, free reserves, as defined above, amounted to £183,999 (2023: £317,847). This is a decrease of £133,848. The decrease in free reserves does not help to meet the trustees' stated strategic objective of achieving the free reserves figure equal to 3 months operating costs. The charity saw a deficit in the 2023/2024 financial year of £37,497. 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 five 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. Potential new trustees will be given written background information about the organization 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 2 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ 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. The charity conducts risk assessments covering all of our work. The highest level risk assessment identifies core areas of management and is reproduced below. 3 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Risk Factors** **----- Start of picture text -----**
Area Potential Issue Mitigation
Financial - Insufficient funds raised to - A significant proportion of current costs
meet costs is funded by restricted income, from a
variety of funders, and is therefore
predictable and managed
- Loss of contracts due to the - Expansion of new funders and
commissioning environment partnerships within the funding mix
continues
- -
Loss of contract due to poor Programmes matrix updated once a
performance month, any failing programmes identified
with mitigations
- Impact of external factors - Reserves are being built up to allow for
continued operation in the face of
external factors
-
Programmes - Failure to complete objectives Management and staff clear on each
project objective, regular check ins with
key funders and contractors on progress
of programmes
-
Programmes matrix updated once a
month, any failing programmes identified
with mitigations in place
-
Failure to recruit appropriate - Naz has robust recruitment procedures,
staff to deliver against contract including interview, references and DBS
checks
Clinical - Staff and volunteers not - Staff and volunteers trained once a year,
competent to perform point of monthly supervision for those providing
care testing HIV/STI testing
HR - Staff leave without adequate - Strong SMT, clear existing plans in place
succession plans in place for the senior and specialist roles, exit
interviews
- Staff lack up-to-date - Yearly appraisals and staff training and
competencies around sexual and personal development opportunities
reproductive health available
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4 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Board of Trustees** The trustees who served during the year and up to the date of approval of the financial statements are: |**Sanjay Nazerali**
Chair since 27 June 2023|**Uday Thakkar**
Chair until 27 June 2023|**Adriana Wong**
Treasurer| |---|---|---| |**Tina St Leger**|**Professor Mark Nelson**|**Tai Rosemin**| Uday Thakkar resigned on 27 June 2023 and was replaced as Chair by Sanjay Nazerali, an existing Trustee. Adriana Wong and Tai Rosemin were appointed on 1st June 2023 and 11 November 2023 respectively. ## **NAZ Medical Board** |**Dr**
**Hamish**
**Mohammed**
**(Chair)**
**Dr Danielle Solomon**|**Dr**
**Hamish**
**Mohammed**
**(Chair)**
**Dr Danielle Solomon**|| |---|---|---| |**Dr Vanessa Apea**|**Dr Rageshri Dhariywan**|**Dr Jaimie Vera**| ## **Senior Management Team** |**Parminder Sekhon**
Chief Executive|**Sanjay Kumar**
Head of Counselling|**Vanessa Apea**
Medical Director| |---|---|---| |**Mohammed Jaseem**
Outgoing Finance Manager|**Priyanka Nagpal**
Incoming Finance Manager|**Christina Ganotakis**
Senior Policy Officer| |**Kim Hawkins**
Research and PolicyOfficer||| 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. |~~**Staff**~~|~~**Volunteers**~~| |---|---| |~~15~~|~~32~~| 5 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **NAZ Organisational Chart (as of 31 March 2024)** 6 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Pay and Remuneration** Naz is committed to the principle of equal pay for people of 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. ## **Funders** The trustees, staff and clients of NAZ would like to take this opportunity to thank all the funders from 2023/24. Without their invaluable support, it would not have been possible to operate. **----- Start of picture text -----**
Funders Area
- Local Authorities (Hammersmith and Sexual Health Promotion
Fulham, Kensington and Chelsea,
Westminster and Hounslow Boroughs)
- Gilead
- Fast Track Cities
-London Borough of Hounslow
- ViiV Healthcare
-
National Lottery Community Fund Operations
- Gilead
- National Lottery Community Fund Clinical Services
-
Henry Smith Charity
- Gilead Policy, Research and Influencing
- MSD
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7 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Summary of Results** The net incoming resources for the year amounted to £621,174. Restricted reserves carried forward amounted to £239,129. Unrestricted reserves to be carried forward amounted to £183,999. 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 Global Majority 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 Global Majority 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. In 2023 Naz Board of trustees set out a vision for the work the charity would undertake to improve outcomes in sexual health and HIV for Global Majority communities. We believe it is important to understand the current political landscape that Naz operates within. The current landscape of increased hate crimes, mental health epidemic and underinvestment threatens the health, wellbeing, and security of Global Majority communities. Between the conclusions of the 2021 Commission on Racial Disparities and the current cost of living crisis, the socioeconomic environment further jeopardises the welfare ## **23-24 Operations Overview** Operations in 2023-24 saw Naz consolidate its mission to support Global Majority populations at elevated risk of HIV and poor sexual health outcomes, to achieve better physical & mental health both regionally and globally. Developing interventions to reduce health disparities in both prevention and treatment remained our top priority. We continued to develop and deliver community-based approaches to ensure better engagement and sustainability by centering the communities we seek to serve. We recognize that typically, healthcare only accounts for 10% of overall population health and wellbeing outcomes; and that wider determinants of good health include socio economic factors such as good housing, secure and good employment, legal status and strong community and family relationships. The legacies of Covid-19 and the cost of living crisis combined with structural discrimination and racism means that when these protective factors are absent, people of colour are at increased risk of poor health outcomes and have been systematically shown to be shouldering the largest burden of that inequality. As one of the few Global Majority led 8 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ strategic contributions are shaped both by its grassroots services and the data collected and researched by our policy function, which highlights the need for targeted, culturally-aware -proof the charity centres on our ability to effectively demonstrate our relevance and impact to funders and commissioners who recognise the role we play in addressing health inequalities. The following key statistics highlight the continued challenges in HIV testing, treatment, and mortality experienced across Global Majority communities in the UK: Of the 4,040 new HIV diagnoses in the UK (excluding Northern Ireland) in 2022 , 51% were among Global Majority communities - 30% were among people of Black ethnicity despite this community making up only 3% of Census Diagnosis rates remain disproportionately higher among gay and bisexual MSM (men who have sex with men) and heterosexual people of Black African ethnicity, in comparison to the overall population and other heterosexual populations of non-Black African ethnicity We have an ageing population living with HIV: 51% of people accessing HIV care in England were 50 years or older in 2023 compared to 27% in 2013 Those first diagnosed at a late stage of infection in the UK in 2021 were 6 times more likely to die within a year (including deaths in both 2021 and 2022) of their diagnosis, compared to those who were diagnosed promptly The highest proportion of women in care in 2022 were of Black ethnicity at 69.45%. 79% of women accessing HIV care were of Global Majority backgrounds. Among adults seen for HIV care in the UK in 2022, 52% were of White ethnicity, 29% of Black African ethnicity, 5% of Black Caribbean or Black African, Black British other ethnicity, 11% constituted people in the Asian people with dual or multiple heritage ethnic categories. Highlights in 2023-4 include the launch of our inaugural Global Zero HIV Stigma Day on 21st July 2023 at the Royal Society of Medicine in W1 which saw a global reach of 650K people and was recognised as a HIV awareness day by the US Health Department. Joyful Noise Choir performances in 2023-4 included three memorable calendar dates: Zero HIV Stigma Day; One Voice Network event with guest of honour Winnie Byanyima, Executive Director of UNAIDS, at the Africa Centre; and for BHIVA on World AIDS Day. Our Policy and Advocacy work stream has resulted in a number of collaborations and outputs. The All-Party Parliamentary Group on HIV conducted an inquiry into the current state of sexual health and HIV services in the UK. For this, Naz provided evidence specific to Black, Brown and Global Majority communities; ; identified 9 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ funding and resourcing barriers; and challenges the current workforce faces. Naz and the European Treatment Project have been commissioned by VERDI (an international consortium focusing on populations at increased risk for SARS-Cov-2; and populations at increased risk for mpox such as people living with HIV and people attending sexual health clinics) to establish and manage a Community Advisory Group led by UCL for VERDI Mpox dedicated to investigating Mpox and establishing international research methods, processes and capacity to address emerging infections. The research will primarily focus on the UK, Italy, and Nigeria. We continued to provide peer work to reduce isolation; and 1-to-1 casework support to service users to help those most in need. Our partnership with University College London / Central North West London Trust to provide clinical outreach support to help the Covid-19 and bloodborne virus vaccination effort continued with asylum seeker populations in hotel accommodation across London. The service is delivered in 4 community languages across 3-5 days a week all year-round. This project was further expanded to include referrals received from Accident and Emergency and chaperoning to patients to clinic for treatment and care as part of the opt-out testing across London A&E departments. Patients who are 'Lost To Follow Up' cost the healthcare system at every stage: HIV clinics lose time on missed appointments, untreated HIV leads to expensive inpatient admissions and there are lifetime care costs for new cases of HIV as a result of onward transmissions. One year of inpatient hospital admissions for HIV-related illnesses amounts to £408,135 compared to £220,000 for an average lifetime care cost for every new case of HIV. Working at the intersections of HIV and ethnicity, sexual orientation and gender, Naz continues to center the need for good mental health at the heart of all the interventions we deliver. Naz has been at the front line of managing the mental ill-health epidemic. We have seen an increase in referrals year on year through the life of this grant (2021-4). This was in part to do with the Covid recovery work we were delivering and in part due to the long waiting lists for statutory counselling services through GPs. We have seen a growth in new referral partnerships especially through local authority and NHS crisis team and early intervention teams. With Black people 3.5 times as likely to be sectioned under the Mental Health Act as White people (according to government figures for the year to March 2023), our counselling service has seen a growth in referrals, and our team of therapists has expanded in response. Multiyear funding awarded from National Lottery Community Fund enabled Naz in year 2 (October 2023) to continue focusing on developing its leadership infrastructure to strengthen our delivery model and we are looking forward to establishing two new positions to the senior management team in 2024-5. 10 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ In 2023-24, the Naz Board of Trustees developed a 2030 Strategy document after consulting with staff, volunteers, service users and external stakeholders to explore how we may unlock growth and potential and develop our service offer. The cultural specificity of our in-community model and credibility with a distinct group of service users is where our specialism lies. Given to address co-morbidities (from heart conditions to mpox), poor mental health, high drop-out from care rates, substance misuse, and poorer PrEP literacy among people of colour. In 2024-5 Naz will continue to address these intersectional health areas where Naz target communities remain at risk of poorer health outcomes. ## **Key highlights during the year include:** - Naz in partnership with the International Association of AIDS Providers of Care - - launched the inaugural Zero HIV Stigma Day on 21[st] July 2023 a global day of solidarity to reduce HIV stigma - Joyful Noise Choir of people living with HIV performed publicly at World Aids Day event 1[st] December 2023 at Kensington Palace, providing a platform for remembrance and reflection; and for the UNAIDS Executive Director Winnie Byanyima as part of the One Voice Network at the Africa Centre for World AIDS Day. - Naz partnered with UCL on their MPox International Verdi Study exploring attitudes and representation of MPox in the media and amongst affected populations. Research is focused on experiences in the UK, Italy and Nigeria. Naz co-developed a Community Advisory Group in partnership with European AIDS Treatment Project which is made up of people with lived experience to support the research. - policy initiatives including - providing evidence to the HIV & AIDS APPG assessing the state of the UK HIV sector. During National HIV Testing Week 5-11[th] February Naz engaged 369 people across 8 Blood test sites in Lambeth Southwark and Lewisham sharing information about Sexual health London home sampling tests. - Palace 7[th] - February 2024 - Naz supported over 1900 asylum seekers and homeless populations in shelters to receive Covid vaccinations and Blood-borne Virus support in Arabic, French, Spanish, Kurdish and Farsi - Our SASH Peer Mentoring Programme delivered peer-led menopause workshops at venues including the Marylebone Project and the Drug and Alcohol Wellbeing Service - Blood-Borne Virus Screening in partnership with University - College London Hospitals NHS Foundation Trust; our specialist outreach practitioner supported 50 patients to complete their hepatitis C treatment 11 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ successfully, as well as securing accommodation for 3 asylum seekers who had been made homeless after receiving their Leave to Remain status - Our pan-London psychotherapeutic counselling service has provided culturally specific mental health and wellbeing support to 126 clients, accessing between 8-12 sessions of counselling each; and a further 34 who were assessed and referred onwards SASH programme across London borough of Hammersmith and Fulham was renewed for a further 3 years until 2027.This is a programme we have successfully delivered on as part of a partnership since 2017 12 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ Naz saw changes to the workforce in 23-24 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 staff and a trustee in 2023-24: - Uday Thakkar, Chair of Trustees - Mohamed Jaseem, Finance Manager - Dhwani Jaisingh, SASH Care Coordinator - Rachel Musomba, Faithworks - Anthony Hunte, Peer Support - Belinda Rumara SASH Care Corodinator - Atika Menina UCL Peer Engagement Worker We are pleased to welcome the following staff and Trustees who have joined Naz this year: - Adriana Wong, Trustee Treasurer - Tai Rosemin, Trustee - Christina Ganotakis, Senior Policy Officer - Priyanka Nagpal, Finance Manager - Helin Kocadag, SASH Care Coordinator - Morenike Lana, SASH Health and Wellbeing Coach Mina Kakaiya, Peepal Support Group Facilitator ## **Key Deliverables: Our Footprint in 2023-2024** |**Key Deliverables: Our Footprint in 2023-2024**|| |---|---| |Number of people supported living with HIV|214| |Counselling support|150| |1-to-1 advocacy and support|175| |Support group sessions run|58| |Refugees and asylum seekers supported for BBV screens|1,980| |Total followers across our social media accounts|8,846| |Number of people reached through in-person outreach|730| |Volunteering opportunities|44| We continue to see clients from across all 33 London boroughs and have a steady inflow of clients from outside of London. 13 **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **1. Cost of Living Crisis** Global Majority households continue to be among those hardest-hit by the cost of living crisis, with both global majority and vulnerable communities being hit disproportionately. These are the very same communities that were unequally hit by the effects of Covid-19. Food Foundation has stated that Global Majority families are already twice as likely to be suffering from food insecurity, with 1 in 5 households currently food insecure compared to 1 in 10 white households. All of this has increased demand on our services, with our clients continuing to have a greatly increased need for support in 2023 and 2024, with issues including access to benefits and welfare, employment issues and housing. - Naz activities include advocacy and casework, enabling clients to access hardship grants, appeal adverse benefits decisions, preventing homelessness and connecting clients to food banks and other sources of support - Our counselling service continues to provide a much-needed space for clients to come to terms with the uncertainty and anxiety caused by this crisis ## **2. Sexual Health Programmes** ## **SASH Partnership** SASH is a partnership led by Turning Point, alongside NAZ, London Friend and METRO Charity, which offers sexual health services to people aged 14+ who live in three London boroughs: Westminster, Hammersmith & Fulham, and Kensington & Chelsea, under a community-focused model. NAZ's contribution includes two Global Majority sexual health engagement coordinators, a health and well-being coach, a counsellor, a care coordinator and the peer mentor lead for Global Majority women. ## **Highlights** - Naz continued to support clients in the three boroughs with 1-to-1 casework, advocacy and referral, group work and counselling, workshops and events - The care coordination team and health and wellbeing coaching team managed a caseload of clients with complex needs including Violence Against Women and Girls survivors, sex workers, people who are recovering from substance use - Delivery of counselling sessions in Portuguese and English, face to face and online - Online and in-person workshops included a Global Majority HIV drop-in on the first Wednesday of every month - a support group addressing issues of isolation among gay and bisexual man. This initiative stems from conversations with clients who - 14 - ## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ - expressed a desire for a dedicated space where they can focus on enhancing their health and - well-being, fostering social connections, and addressing topics that contribute to health inequalities within their community - Warm Spaces Project at Kensington Palace an initiative spearheaded by the Kensington Palace community team in collaboration with SASH and Turning Point to create a warm space during winter - Living with HIV Long Term Service User Group meetings held at Naz monthly, c. 14 attendees each month - Menopause Champions Group set up with a new partnership with Lilyville Surgery and Sands End Clinic, hosting their first menopause forum in Fulham Library October 2023; with 4 sessions following in 2023/24, including a session designed by the Menopause Champions leading the attendees through a haiku-making session followed by sharing. - Monthly SASH socials with c. 10-20 attendees each month, visiting museums, touristic sites such as the London Transport Museum, Hampton Court, Westminster Abbey, Queer Nature at Kew Gardens, and Wellcome Collection ## **Selection of SASH Events** - World Contraception Day filming 13[th] September 2023 - for WCD, SASH filmed staff and peer - mentors debunking myths around contraception to stimulate conversation and education - th November 2023 hosted at the learning centre - at Kensington Palace, attracting 30+ participants - . - Wellbeing in the UK and Europe - World Aids Day event 1[st] December 2023 at Kensington Palace for the community of people living with HIV, providing a platform for remembrance, reflection and the sharing of personal experiences. There was a performance from the Naz Joyful Noise Choir - _must have gone into_ - Latin American Health Event at Kensington Palace 7[th] February 2024 in - partnership with the John Hunter Clinic, Historic Royal Palaces and other organisations for Latin Americans living in the UK. For PrEP distribution, HIV testing, GP registration and other support services, with partners including SHL, IRMO, LAWA, LAWRs - International Womens Day Event at Kensington palace March 8[th] 2024 ## **Programme Spotlight, Peer Mentoring:** - Training was given to 9 new peer mentors with diverse life experiences including neurodiversity, homelessness and sex work - Ongoing training to peer mentors throughout the year is given to keep knowledge fresh and - 15 - ## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ - , including STIs, contraception, reproductive health, - and gender and sexuality diversity - The 15 new and ongoing peer mentors' activities included delivery of 1-1 peer mentor sessions and peer-led workshops; including contacting a roster of 200 service users to ensure their needs are met and concerns addressed - 1-1 peer mentor sessions address a variety of challenges including isolation, internalized homophobia, shame and other personal issues, and with our diverse base of peer mentors, can be delivered in a range of languages - Leading and supporting the delivery of the Sisterhood Group for Black Women, including a - Black History Month - Delivering peer-led menopause workshops alongside the Menopause Champion groups at venues including the Marylebone Project, and the Drug and Alcohol Wellbeing Service. The - relationship to their vulva whilst painting a watercolour. ## **Cherish Hammersmith & Fulham MINT programme** Naz and METRO Charity provide mental health support in Hammersmith and Fulham as part of the Mental Health Integrated Network Team (MINT). We provide MH services that are holistic and inclusive, understanding intersectionalities around gender, sexuality and ethnicity, including culturally appropriate therapeutic support and holistic approaches to those residents who have experienced trauma, particularly those whose trauma relates to migration and where their first language is not English. ## **Highlights** - Holistic health and wellbeing intervention (reflexology) 52 individuals, 4 sessions each Drop-in African dance wellbeing sessions 60 individuals - One-to-one psychotherapeutic counselling - 14 individuals, 12 sessions each - Structured Mental Health and wellbeing peer support groups, including therapeutic groupwork 45 individuals - One-to-one advice and advocacy casework 44 individuals ## **Programme Spotlight, African Dance Class (50 minutes) followed by a meet and greet social (1 hour)** Run within The Factory Quarter, a development of 500 flats built by the social housing provider Notting Hill Genesis. The majority of attendees are from Somali, Tunisian and Algerian communities who have expressed their appreciation on provision of movement classes near their home and fitting - 16 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ around their childcare responsibilities. They have also expressed how providing a private space (Naz staff covers the windows and glass walls with privacy shield every week before class) have been instrumental for them to attend these sessions without being observed by men who live in neighbourhood. Naz staff recognise the cultural barriers women from our target communities face when joining movement sessions like dance, Zumba or other similar activities and have worked hard to secure the beneficiaries trust and confidence. ## **Case Study, Reflexology** : - _I have suffered from long term mental health issues. Recently bereavement in family brought_ - _these to surface and was affecting my work at the care home. These sessions have helped me to address my past trauma and handle bereavement in a positive way. Reflexology sessions helped me with addressing my issues and now I would like to come for counselling as that will_ ## **Cherish Hounslow** Cherish Hounslow is a mental health community project partnership provided by Naz and METRO. The project provides 1-1 advice and advocacy, group work, social groups and counselling for LGBTIQ+ and Global Majority people in Hounslow who are experiencing mental health issues. ## **Highlights** - Holistic health and wellbeing intervention (reflexology) 21 individuals, 4 sessions each - One-to-one psychotherapeutic counselling -10 individuals, 12 sessions each - Structured Mental Health and wellbeing peer support groups, including therapeutic groupwork 20 individuals - One-to-one advice and advocacy casework 32 individuals ## **Programme Spotlight, Reflexology:** The main presenting complaints of clients include: living with HIV, bereavement, back pain, peripheral neuropathy, chronic pain management, loneliness, anxiety, nonspecific aches and pains, lethargy and general malaise. - _or hel_ ~~_ps_~~ _to minimise digestive issues, improve sleep patterns, rid of headaches (some associated to their medical regimes), lessen anxiety, reduce the duration and severity of psychosis episodes -_ Helen Cox, Reflexology Therapist - 60% of clients said reflexology helped with their sleep - 48% of clients said reflexology helped with their mobility - 17 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ - 56% of clients said reflexology had helped with their wellbeing ## **Fast Track Cities - Peer HIV Support** In partnership with Positively UK, Sophia Forum 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 newly diagnosed to support retention in care for those most at risk through providing a community link before they leave the clinical setting. We also target those lost to care. - Naz supported people living with HIV with 1-1 interventions, group work, referrals and signposting - New clients are added each month from the newly diagnosed patient list ## **Partnership with UCLH** ## **Blood-Borne Virus Screening** Since March 2021 and in partnership with the Find &Treat Health Inclusion team at University College London Hospitals NHS Foundation Trust, Naz provides a specialist outreach practitioner and several peer workers who provide interpretation and resident engagement for Covid-19 vaccine take up and Blood-Borne Virus (BBV) screening support in Arabic, Farsi, Sorani Kurdish, French, and Spanish. Our peer workers provide engagement and translation support to large-scale BBV screening and vaccination drives in across Initial Accommodation Centre hotels all over London. We have also been able to offer a chaperone service for the most vulnerable clients to hospital appointments. - 1,500 refugees and asylum seekers engaged over the year across 25 IAC hotels, pan-London Our specialist outreach practitioner liaises with asylum seekers, rough sleepers, people experiencing homelessness, and people who use drugs and alcohol. His role involves finding people that have been lost from the healthcare system and therefore have not started or completed treatment for a variety of high impact diseases including hepatitis B and C, TB, HIV and other STIs. He locates these people using the Emergency Department list for opt-out testing this allows him to contact the patients and understand their specific needs, building rapport and encouraging and supporting them through their treatment journey. This support can include clinic referrals, chaperoning to clinic or hospital appointments, delivering medication to homes or hostels and contacting certain patients daily to ensure medication has been taken for those with chaotic lives. - 50 Patients completed their Hepatitis C treatment successfully and have been given the all-clear; 40 people remain in the process of treatment Secured accommodation for 3 asylum seekers who were made homeless after receiving their Leave To Remain status. - 18 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **National Lottery Thought Leadership** The National Lottery Community Fund funded a programme from October 2022 to support Naz to develop and strengthen leadership capacity and thought leadership over the next 3 years. In 2023-24 we have been able to build on the successes of 2022-23, expanding our community reach online through our Zero HIV Stigma Day initiatives and community outreach programme. During the latter part of the year we have launched recruitment for a Business Development (Fundraising) Manager and a Naz Programmes Manager. ## **Peer Support** Our pan-London peer support groups meet at our Hammersmith office, and include: - 35 sessions of Joyful Noise Choir for people living with HIV - 12 Dost peer support sessions for South Asian gay and bisexual-identified men, and MSM - 12 Peepal peer support sessions for South Asian people living with HIV ## **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. - Funding for the Choir was secured from ViiV Health Care; food at Choir practices is donated by Pret Foundation - 35 sessions delivered, supporting 30 members living with HIV Performances included a performance at the inaugural Zero HIV Stigma Day at the Royal Society of Medicine on 21[st] July, and at the Africa Centre on 28[th] November for World AIDS as part of One Voice Network, where UNAIDS Executive Director Winnie Byanyima was guest of honour. ## **Dost** Dost is a peer support group meeting monthly as a safe space for South Asian LGBTQ+ men to meet, share, learn and support each other with issues they face, as well as reducing isolation. The format includes pair work, open discussion, activities and the occasional guest speaker. - Average attendance is 15 people for each session, with a diversity of South Asian heritages - One rewarding shift this year has been an increased courage and confidence of the group to look at very taboo topics in the South Asian community, including chemsex - Monthly anonymous surveys are taken after each group (via QR code) and show a positive client journey, with members reporting increased feelings of support and decreased feelings of isolation after sharing their experiences and hearing from others _-_ Dost member - 19 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ - Dost member ## **Peepal** The Peepal group is a monthly peer-led social support space for people of South Asian heritage living with HIV to feel confident and living well with HIV. The group provides social support in a safe and confidential facilitated space and offers the opportunity to connect, promote and build skills to journeys of growth and self-discovery. - 40 registered members, with an average attendance of 8 people. - Membership is rich in diverse South Asian heritages, languages, multi-faith and diverse sexual orientations, with age groups ranging from 20s to 50s - Key topics covered over the last year included identity; dating and relationships; sexual wellbeing. As well as activity nights such as ten-pin bowling and a board games café - Members are invited to share personal stories through the themes explored, and issues raised include trauma, loss, rejection, isolation, ostracization, external and internal stigma, addictions, chemsex; all within a safe and confidential self-empowered peer support approach _workshops and helping and_ _encouraging us in participating in the workshops. Overall, my experience with Peepal group is_ Peepal member Peepal member ## **3. Clinical Services** ## **Counselling** NAZ offers a pan-London psychotherapeutic counselling service online and in-person to adults; primarily to people from Black and Brown communities. We receive referrals from a range of organisations including sexual health clinics, , as well as selfreferrals. The counselling service has 12 counsellors a mix of paid and on-placement counsellors offering services in Arabic, English, Hindi, Kannada, Portuguese, Spanish, Tamil, Telugu, Turkish, Urdu. We have counsellors from a diverse range of ethnicities, genders and sexualities, reflecting the clients we work with. The counselling service offers support for individuals struggling with various realities in their life, - 20 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ such as their relationships, work-life balance, anxiety, and depression, understanding and accepting their gender and/or sexuality, family issues, difficulties arising from being new in the UK or being an asylum seeker or refugee. Many referrals come to us due to HIV diagnosis or difficulties arising from living with HIV. We have people come to our service as survivors or sexual abuse as children or adults, or having been victims of abuse of various kinds. We then work alongside supporting their psychiatric treatment. ## **Highlights** - 150 clients were assessed for counselling, of whom 126 were accepted onto the Naz counselling service - 126 clients supported accessing up to 12 sessions of counselling each; 10 clients were given extensions to our standard offer of 12 sessions due to complex and enduring needs - New this year we also offered up to 6 sessions of holding, support and listening ear service for those unsuitable for our service while they awaited counselling to start elsewhere; we also started a small paid-for open-ended psychotherapy service for income generation All of the above added up to 1702 hours of counselling Some Feedback from Clients: _to previous discussions. I was able to talk about historical/childhood issues, present emotional and physical issues, as well as concerns I had about my family members, without concern that I would be judged or that my worries were irrelevant."_ _"Having the ability to speak freely without feeling judged brought me tremendous comfort."_ ## **HIV testing** We have continued to promote self-sampling during this time. As part of our UCLH project (see above) Naz staff have supported HIV and STI testing alongside clinical staff, and supported the engagement of asylum seekers living in hostels and other marginalised communities including people who experience homelessness and sex workers. We also delivered information and testing services during National HIV Testing Week as part of the SASH partnership and at Blood test sites across Lambeth, Southwark and Lewisham. - 21 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** TRUSTEES’ REPORT **(CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **4. Policy, Research and Influencing** Naz’s policy work in the past year has focused on strengthening our influencing relationships, sharing best practice and evidence with the UK parliament, and global work to highlight the structural barriers impacting Black, Brown and Global Majority communities. ## **Relationships and influencing** Our focus for 2023-24 was to increase our impact nationally, through cultivating local and regional relationships such as with the One Voice Network (of Black-led HIV organisations and community allies) and the HIV Providers’ Forum. We represented Naz and One Voice Network on a BBC London Radio interview with Eddie Nestor to discuss the OVN and National AIDS Trust’s joint project ‘Unheard Voices’, where we discuss ed the overall structural barriers to better sexual health and wellbeing outcomes for Black communities. ## **APPGHIV inquiry into the current state of sexual health and HIV services in the UK** The All-Party Parliamentary Group on HIV conducted an inquiry into the current state of sexual health and HIV services in the UK. Naz provided evidence specific to Black, Brown and Global Majority peoples, our service users’ needs that are met and unmet, identified funding and resourcing barriers, and the challenges the current workforce faces. We also collected evidence from the OVN to submit with Naz’s, so smaller organisations and service providers could share their input. ## **Global HIV Collaborative** Naz is the secretariat for the Global HIV Collaborative, brings together diverse perspectives and expertise from across countries and sectors to uncover, explore and share successful HIV interventions from around the world. We established a campaign called #TheRealConversation focused on identifying and highlighting various issues and their intersection with structural racism. We are sharing developed informational posts on our social media accounts addressing issues such as the wage gap, Black maternal health, life expectancy, global debt structures, and Covid-19. Our largest output, a series of webinars focused on the #TheRealConversation campaign, is currently in planning phases. We are identifying potential partners and is securing meetings with international donors such as the Global Fund to platform our discussion. ## **Zero HIV Stigma Day - 21st July** - 22 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE)** TRUSTEES’ REPORT **(CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Communications Work** As part of our Policy, Research and Influencing Stream, Naz Communications maintained a strong online profile, facilitating engagement for Black History Month, LGBT History Month, Zero HIV Stigma Day, Transgender Awareness Week, World AIDS Day and National HIV Testing Week; as well as ongoing social media posts several times a week. - 635 posts across Instagram, Twitter/X, Facebook, LinkedIn - 8,846 total followers, an increase of 13.5% from the previous year - 140,660 total impressions (total of all platforms) - 6.12% engagement rate (average across all platforms) - Instagram had the highest engagement rate at 10.41%, with photo posts our most popular content type ## **5. Volunteering** Naz's peer-led volunteering service makes a huge contribution to our clients and communities. With the end of lockdown, and increased in-person outreach and sexual health promotion our volunteer footprint has increased since the previous year. We would like to acknowledge and thank each of them for their support improving the health of Global Majority communities. - This year, 44 volunteers contributed around 1,600 volunteering hours - 12 volunteer placement counsellors, providing psychotherapy as part of our counselling service, contributing 950 counselling hours - 15 peer mentors in the SASH project delivered interventions including 1-1 mentoring and events - 17 volunteers supported our outreach and awareness-raising events such as at UK Black Pride and London Pride - 23 - **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **6. Plans for the future** In the next 12 months we will work to: - Plan and mobilise delivery of the 3[rd] Global Zero HIV Stigma Day 21[st] July 2025 Develop further our Latin American service user offer - Consolidate and grow delivery of the Black gay bisexual MSM peer support group launch in June 24 - Further develop our capacity to offer 1-to-1 psychological wellbeing interventions through our Counselling service, through adding psychosexual counselling and couples counselling - 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 - Promote Black, Brown and Global Majority 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 - Expansion of our borough-specific work funded by local councils to include more London boroughs, especially those with high proportions of Black, Asian and Global Majority residents. - Increase awareness and focus on sexual wellbeing and pleasure as part of sexual health, as part of our ongoing work - Build on our young people sexual and mental health sex education pilot programme delivered in Autumn 24 ## **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. - 24 - ## **THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2024**_ On behalf of the Board of Trustees, Sanjay Nazerali ## **Chair of Trustees** - 25 - THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRusfEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 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 ststements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepa￿ financial statements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incoming resources and application of resources. including the income and expenditure, of the charitsble company for that year. In preparing these financial statements. the trustees are required to= select Sultable accounting policie5 and then apply them con5i5tently- observe the method5 and prirhciples in the Charities 50RP. make judgements and estimate5 that are reasonable and prudent- and prepare the financial Statements on the going con￿r￿ ba515 unle55 it 15 inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting ￿CordS that disclose with reasonable accurary at any time the financial position of the charity and enable them to ensure that the financial Statements comply with the Companie5 Art 2006. Thev 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. -26- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE NAZ PROJEC[ (LONDON) Opinion We have audited the financial statements of The Naz Project ILondonl (the charity'l for the year ended 31 March 2024 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 Finonctiol Reporting Stondord opplictjble the UK and Republic of Irelond (United Kingdom Generally Accepted Accounting practi￿). 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 2024 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 accordan￿ with the requirements of the Companies Art 2(￿￿. Basis for opinion We conducted our audit in accordance with International 5tsndards on Auditing IUKI IISAs IUKII and applicable law. Our responsibilities under those standards are fvrther described in the Auditors responsibilitiesfor the audit of thefinoncial stotements section of our report. We are independent of the charity in 3ccordance with the ethical requirements that are relevant to our audit of the financial ststements in the UK. including the FRC'S Ethical Stsndard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relatin8 to Boing concem In auditing the financial ststements. 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'5 ability to continue a5 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 tru5tee5 are re5porhsible for the other information contsined 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 a55urance conclusion thereon. Our re5pon5ibility 15 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 misststed. If we identify such material incon515tencies 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 misststement 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 Art 21))6 In our opinion, based on the work undertaken in the course of our audit.. the information given in the tru5tee5' report, which includes the directors. report prepared for the purpose5 of company13W, for the financial year for which the financial statements are prepared is consistent with the financial statements.. and the dirertors. report included within the trustees. report has beerh prepared in accordance with applicable legal requirement5. 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 director5, report included within the trustees, report. -27- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE NAZ PROJEC[ (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 ststements are not in agreement with the accounting ￿CordS 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 ststements in accordance with the small companies regime and tske advantage of the small companies. exemptions in preparing the trustees. report and from the requirement to prepare a strategic report. Responslbllltles of trustees As explained more fully in the ststement of trustees. respon5ibilttie5, the trustees, who are also the dirertors 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 5tatement5 that are free from material misststement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity'5 ability to continue as a going cOn￿rn, di5c105ing, 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. Audltor's responsSbllltles for the audlt of the financlal statements Our objectives are to obtain reasonable a55urance about whether the financial 5tatement5 a5 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 a55urance but is not a guarantee that an audit corhdurted in accordance with ISAS IUKI will alway5 detert a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the ag8re8ate, they could reasonably be expected to influence the economic decision5 of users taken on the ba515 of these financial statements. Irregularities, including fraud, are instsnces of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misststements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud. is detsiled below. As part of our planning process.. We enquired of management the system5 and contro15 the charity has in pla￿, the areas of the financial statements that are most SUS￿ptib1e 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 obtsined 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 Art 2011 and Companies Art 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 stsge, we formed conclusion on the risk of misststement due to irregularities including fraud and tailored our procedures according to this risk a55essment. -28- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE NAZ PROJEC[ (LONDON) The key procedures we undertook to detect irregularities includingfraud 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 suth as the tharity board minLrtes 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 tlassification of income. expenditure. assets and liabilities between unrestricted and restrirted funds.. Testing key income lines for evidence of management bias,. Obtsining third-party confirmation of material bank balances- Documenting and veiifying all significant related party balances and transaction5. 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'5 website at.. https=/lwww.frc.org.ukl auditorsresponsibilities. This description forms part of our auditor's report. Use of our report Thi5 report is made 501ely to the charitable company's vnembers, a5 a bo(ty, in accordance with Chapter 3 of Part 16 of the Companie5 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'5 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 charitsble company's membeis as a body. for our audit work, for thi5 report, or for the opinion5 we have formed. Andrew Rich Isenior Statutory Auditor) for and on behalf of HW Fisher Audit Chartered Accountants Statutory Auditor Acre House 11-15 William Road London NWI 3ER United Kingdom 31 Jan 2025 -29- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current flnanclal year Unrestrirted Total Unresttitted Restrirted Total funds 2024 funds 2024 funds 2023 funds 2023 2024 2023 Notes Intome from: Grants and donations Charitsble activities Other trading activities 5,789 186,162 41,182 388,041 393,830 186.162 41,182 24,163 330,985 4,859 495,198 8,167 519,361 339,152 4,859 Total income 233,133 388,041 621,174 360,(K17 503,365 863,372 Ex enditure on: Charitsble activities 343.897 314.774 658.671 194.514 534,151 728,665 Other io 14.027 14,027 Total resources expended 343.897 314.774 658.671 208.541 534,151 742.692 Net loutgoin8llincomin8 resourtès beforè transfers 1110.7641 73.267 137.4971 151,466 130,7861 120,680 Gross transfers between funds 123,0841 23,084 Net lexpenditure)lincome for the yearl Net movement in funds 1133,8481 96,351 137,4971 151,466 130,7861 120,680 Fund balances at l April 2023 317.847 142.778 460.625 166.381 173,564 339,945 Fund balances at 31 March 2024 183,999 239,129 423,128 317,847 142,778 460,625 The ststement 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. -30- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed a55ets Tangible assets Current assets Debtors Cash at bank and in hand li 68.380 82.156 61.538 395,750 108.404 385,272 457,288 1102.5401 493,676 1115.2071 Credltors: amounts falllng due wlthln one year Net current assets 354.748 378.469 Total assets less current Ilabllltles 423.128 460.625 Income fvnd5 Restricted funds Unrestricted funds 239.129 183,999 142.778 317,847 423,128 460,625 The financial statements were approved by the Trustees on . 31 Jan 2025 Sanjay Nazerali Chair Company RÈBistration No. 03236229 31 THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations 18 10.478 149.695 Investlng actlwtles Proceeds on disposal of intangible5 Proceeds on disposal of tangible fixed assets 2,671 18.7681 Net cash used In Investlng actlvltles 16,0971 Net cash used In fSnanclng actlvltles Net Increase In cash and cash equlvalents 10.478 143,598 Cash and cash equivalents at beginning of year 385.272 241.674 Cash and cash equI￿lents at end of year 395.750 385,272 -32- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting polities 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 ststements have been prepared in accordance with the charity's Memorandum and Article5 of Association, the Companies Act 2006 and -Accounting and Reporting by Ch3rities= 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 IFRS 1021 (effective from l January 20191~. The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are p￿pared in sterlrng which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been p￿pared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expertation that the charity has adequate resources to continue in operational existence for the foreseeable futu￿. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial ststements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ 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 ststements. Income Incoming resources are included in the Ststement of Financial Activities when the charity becomes entitled to the income and the amounts can be measured reliably. Donation5 are recogni5ed on a receivable ba515. 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 15 deferred a5 appropriate. 1.5 Expendlture Resources expended are recognised in the period to which they relate. Resources expended include attributable VAT which cannot be recovered. Dirert 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 ststutory 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 charitsble activity. -33- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountin8 policies (Continued) 1.6 Tan8ible fixed assets Tangible fixed assets are initially MeasU￿d at cost and subsequently measured at cost. net of depreciation and any impairment1055es. 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 Computer equipment Fixtures. fittings & equipment 20 years straight line Ilength of lease) 4 years straight line 10 years straight line The gain or loss arising on the disposal of an asset is determined a5 the dTfference between the sale proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurel for the year. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments 155ues' of FRS 102 to all of its financial instruments. The Charity only has financial assets and liabilities of a kind that qualify a5 basic financtal instruments. These financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 1.8 Employee benefits The cost of any unused holiday entitlement 15 recogni5ed in the period in which the employee'5 Services are received. Termination benefits are recogni5ed immediately as an expense when the charity 15 demonstrably committed to terminate the employment of an employee or to provide tefmination benefits. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Critical accounting estimates and judgements In the application of the charl￿5 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 a55umption5 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. THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Grants and donations UnrestrirtÈd funds Restricted funds Total Unrestricted funds Restricted fund5 Total 2024 2024 2024 2023 2023 2023 Donations and gifts Grants receivable for core activities 4.289 152.128 156.417 20.562 224,S72 245.134 i.s 235.913 237.413 3.601 270,626 274.227 5.789 388,041 393.830 24.163 495,198 519.361 Charitsble artivities Preventlon andPreventlon and support support 2024 2023 Prevention and support 186.162 339.152 Analysis by fund Unrestricted fund5 Restricted funds 186,162 330,985 8.167 Other trading activities Unrestrirted funds Unrestricted funds 2024 2023 Other trading activities 41,182 4,859 -35- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable attivities 2024 2023 Staff costs Depreciation IT expenditure Premises Events & communications Professional fees & consultant costs Phone, printing and stationery Partnership projert costs Sundry costs 381,505 13,776 13,782 84,820 10,593 62,882 12,080 45,423 9,435 383,114 12.125 15,224 75.101 16,468 92.737 10,467 96.930 4,258 634,296 706,424 Share of governance costs (see note 71 24,375 22,241 658,671 728,665 Analysis by fvnd Unrestricted funds Restricted fund5 343,897 314,774 194.514 534,151 658,671 728,665 Support costs Support tosts Gob*mancÈ 2024 Support costs Governance costs 2023 Audit fees Accountsncy 22,875 1.5(KJ 22,875 1,500 22.241 22,241 24.375 24.375 22.241 22,241 Analysed between Charitable artivities 24,375 24,375 22,241 22,241 Governance costs includes payments to the auditors of £24.37512023.. £22,241) for audit and accountsncy fees. Trustees None of the trustees lor any persons connected with them) received any ￿muneratIon or reimbursed expenses during the vear12023.' £nill. -36- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees 2024 Number 2023 Number Management & operations 15 18 Emplownent costs 2024 2023 Wa8e5 and Salaries Social security costs Other pension costs 344,011 29.254 8,240 351,008 28.435 3,671 381,505 383,114 Remuneratlon 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, Research and Policy Officer, Head of Counselling and Finance Manager. Totsl benefit le￿ived by the senior management team in the year amounted to £113.66512023'. £104,757). The number of employees whose annual remuneration was £60,0(K) or more were.. 2024 Number 2023 Number £60,000- £70.L Of the employees whose emoluments excee(1 £60,IKKI. I 12023.. 11 have retirement benefits accruing under a pension scheme. io Other Total Unrestricted fund5 2024 2023 Net1055 on disposal of intsngible fixed a55ets 14,027 -37- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 li Tangible fixed assets Leasehold Imwovements Computer Fixtures, fittings equlpmeni & equlpment Total Cost At l April 2023 197.677 42.173 16.584 256,434 At 31 March 2024 197.677 42.173 16.584 256,434 Depreclatlon and Impalrn)ent At l April 2023 Depreciation charged in the year 125.963 9,884 32.113 3,790 16.202 102 174,278 13,776 At 31 March 2024 135,847 35,903 16,304 188,054 Carrying amourrt At 31 March 2024 61.830 6.270 280 68,380 At 31 March 2023 71.714 10.060 382 82,156 12 Debtors 2024 2023 Amounts falling due wthin one year: Trade debtor5 Prepayments and accrued income 49,112 12,426 94,925 13.479 61,538 108.404 13 Creditors: amounts fallin8 due within one year 2024 2023 Other taxation and social 5ecurtty Trade creditors Other creditor5 Accruals and deferred income 33,079 29,619 342 39,500 14,253 33.052 2,325 65.577 102,540 115.207 -38- THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Opèrating lèase commitments At the reporting end date the charity had outstanding commitments for futu￿ minimum lease payments relating to property under operating leases. which fall due as follows.. 2024 2023 Within one year Between two and five years In over five years 45,700 180,000 48,320 182.567 45,(KlO 225,700 275,887 -39- Ln Ln Ln O Q) * O o o o t o o (*) o o ro o o ¢L+ O Lfi o ID Lf> Lfi o - m ¢7) o 40 Ln o o r4 0 0 Ln o o o + ryi ¢y (O O Ln Ln Ln o zffl THE NAZ PROJECT (LONDON) (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Anal￿5 of net assets between funds Unrestrirted funds Restricted funds Totsl Unrestricted funds Re5tTicted funds Total 2024 2024 2024 2023 2023 2023 Fund balance5 at 31 March 2024 are represented by.. Tangible assets Current assets/lliabilitiesl 68.380 115,619 68.380 354,748 82.156 235,691 82,156 378,469 239,129 142,778 183,999 239,129 423,128 317,847 142,778 460,625 17 Related party transartion5 There were no di5c105able related party transactions during the year12023.. £nill. 18 Cash generated from operations 2024 2023 (Deficitllsurplus for the year 137.4971 120.680 Adjustments for.. IGainl/loss on disposal of intsngible assets Depreciation and impairment of tangible fixed assets 14,027 12.125 13.776 Movements in working capital.. Decrease in debtors (Decreasel in creditors 46,866 112.6671 8,394 15.5311 Cash generated from operatSons 10.478 149,695 19 Analysls of changes in net funds The charity had no debt during the year. -42-