REGISTERED CHARITY NUNqBER: 1042403 ort ol the Trustees and Unaudited Financial Sta¢ement5 for the Yer Ended 31 March 2024 foi Hillintsdon Aid5 Res nse Trust Limited
don Aids Res Ojlse Trust Limited Conients of the Flnaneial StatemeDts fort e Year En ed3 2024 Page Report of the Trustees I to 3 Independent Examiner's Report statne11t of Finan¢ial Attiviti Balanee Sheet Notes ¢0 tbe FinanLial Statements 7 to 12
Aids Res onse Trust Limtled (Re i5tered number- 02930561) ort of the TrusteÈ5 for the ear Dde 31 Nlarch 2024 The triteeS who are also directors of rhe charity for the purposes of the Companies Act 2006. preseni (heii report u'ith the fInancial sraierneiits c>l' the charity tor the year ended 31 March 20£4. The IrLLStees hatre adomed ihe proi'isions of Accounting and Reporring by Chariiies.. Siateinent of Recoinmended Practice applicable to chartties preparing their accounts in accordanc¢ with the Financial Reponing Staiidard applicablt iii the UK and Republic of Ireland (FRS 102) (eftective l Januar). 2019). OBJECTIVES AND ACTIVITIES Objectiies and alms HART is esthblish¢d for bharitable purposes only. tn pIcular HART is established lo promote th¢ health and well bciiig of people al)e¢ted directly by HIV and rheir sigttiticant others. HART aims lo provide a safe environment for posiliN'e people. Ihe?r faniilies and others atyecied by the vir. Services aTe deliF'ered to its n)einbership in a supportive, responslve arKI flexible manneT and always in accordance with identified need. Sigthificant activities Tbesc arc eovcrcd in thc Charit4blc ActÈvjtiC5 Scciion.. Volunteers HAR T ciirrcntlv lias a tot81 of 7 voluntCCTS. ACHIEVEMENT AND PERFORWCE Charitable activities Following Ihc phasing our of social dt5tancing HART has rcsumcd face to face scrviccs ai ihc Orggnisations Ccntrc. HART alEo coiitinues to provide onlille and tcle.phone support to its tnembers ab well as liaison with oiher Central Gotrme4)t and Local GDverninent bodies in an advo¢ary role for it% memberg. Bcloiv are the s¢rvices HART Ubuiilty provide5. * Dr(Ip in facilities * 8oci21 Lar¢ support ¥ Peer %uppurt $ Emotional tsupport * B¢nefit% lupport * Har(l%hip fiindintr AdvoLdLy Foud Bank * Food Chain Access to grant makillg charities for individiials Partiiersliip work ivith Health 2nd local councils EduLalional reqourc Fret Baby Milk * Free Londoms * Laundry facilities * Rtlerral and support on legal issues * Housing SUPPOTt ]d advoLa¢y DuTing 2023-2024 parlneTship belivn HART and Terren¢e HT¥gins Trnst has beezTr retained. This has been limited to Case Management oiily. Face lo lace Collnselling and Peer SupporL provided direet by the Terrence Higgins Tnjst has been postponaL however they are providing these services online. Intern*1 and eiternal factors HART has coniinued lo deliver on il's Service Level AgeMent with Terrenee Higgtns Trust to deliver Loll-Llinical HIV support services to Hillillgdon residents. The agreemenl witli TeTrence Higgins Trust foi the use of parts of the building for whieh an income 15 received has been retained. HART conliniie5 to service a rental agreejnent with Hillingdon MIND for office space aDd ear parking. Page I
don Aids Res nnse Trust Limited {Re islered TrMber- 02930561) ort of the Trustees the Year £ded 31 larCh 2024 FINANCTAL REVIEW Printlpal funding source$ HART operates two main funds. The general futid for its rullning cosis. the Sla[ fund for the direcr benefit ofits members. The general fi)nd benefirs from & numbeT of income siream& namely- Income Irom tht rental of the building. Income trom Te¥rence Higgin5 Tn1 for Case Managemenl. C ase Management ftlndints is restricted for ihat propose only and (antioc be wed for other puwes. HART reports io Terenee Higgins Trusr on a monrhly and qiTarterly basis. Reserves poll. HART lia5 esiablished a policy whereby the unrestricted ndS not committed or invesied in the tangyble fixed assets Cthe free reserves) aTe at a level ro ¢aLry fThard a significant level of reset"es to cover shon letm funding requireme15 and lonoer-term fillancial c(nMinetS. FUTURE PLANS HAR T will coniinuc to seck ¢ollaboraiivc and complcmcntary work opportuniiies I1th agcncic5 ihat complcmcnl its scrvTec dVc10pMQI1t and dclivcry. HARf will conliniic to look for incomc gcncratron ihrough biiilding rcntal. HART to continuc io addrcss the fabri¢ of thc building at 40 Ncw Wind50r SirecL Uxbridgc. HART needs t(Tr constantly monitor its servtce development and delivcry. This should be in response to the needs of its membeTr. in consultgtion with its fijiidcrs and within the r¢¥ources it hab. HAR T ivill coiitinue tt> encDura¥e Servrce Member inv()IvemenL p¥nicularly in relaiion to teer supporL STRucfuRE. GOVERNANCE AND MAN'AGEMENT Governing dvcument The chatity is Controll by IL% governin dUlent. a deed of trust, and COfL%tittrtes a limited company, limited by gJuardnt¢.4 ag defin¢d by t])e Comp15 Act 2006. RvLruitmvnt and #ppnÈntmert¢ of triJ.stEes Tru%t¢e% dre .%eleLied througrh d dernoLratiL eleLtion pn)cegs eaLh year ai ihe ACJM. FiFStly new tlleI are numinLlted prior tu the ACJM <ind ¥e¢onded at the meetinLr: if more nominLtion% are reLeived than waL8nr posts then an electiun is LonduLte Each year one third of exibting tru%tees. in rotxtion. are required ro'stand do, and ma} offer themselvef for re-election at the AGM. OrKanisXtinnAI strui*ure Trustees Tlie Trublees are responsible lor maintaining proper accounting record5 wl)ich disclose with re&sonable aeeurncy at any time the tinaneial position of the T17PanY aiid to enable thein to ensure thai the tinancial statements Lomply with the Companies Act of 2006. Trustees are also responsible for 5ateguardino the assets ol-the con)pany and hence for takintr Thsonable steps for the preNention and detectiJii of fraud and other irregyularities. Finally Trustees take regponsibility for ensuring HART operates CODSlitutiona]ly and ivithin the publi%hed policies of the OrlisatiO HART operates within an Equal Opportunities framewort through the lmplernenIIOll of the Equal Opportuniti&s Poli¢y. Members As ai 31st March 2024 HARTS regisrered Hillingdon membership totalled 68 HART also provides serviees for tbose affected by HW, who are not registered, currenrly we support 2 childTeD through support provided io Iheir parents. The iolal number of new service menibers regisiei'ed with HART during 2023-2024 w'as 2. Staff Part time g(alY ai year end eonsisi of a Mallag and a Finan¢e AdrninistratOT. In addition HART relies heavily on the contnl)ution of a volunteer workftsrce io dcliver its serN'ice5. Induction And training ol new trustees HART pi-ovides all new trustees iviih copies of the goveTning document and all HART policies. In addition tnteeS are lamiliarised with iheir responsibilities, as laid down by the Charity Commission ihrough the proNision of the publi¢aiion'The Essential Trustee,. Page 2
Hillirt don Aids Res onse Trust Limited IRe istered number." 029311561) ort of the Trustees fur the Vexr Ended 31 fif#rth 21124 STRUCTURE. GOI]{NANCE AND MANAGEMENT Wider network & Related Parties As & local service providtr HART consulis H'ith and works alongside other 5ervaec providers in the health alld soeial care sector. This includes hospi(a15. clinics. social services, housing deparinients, benetits a(Tencv. and oiher volunthry agencies. Wi)ere HART 15 unable lo direetly provide a service or WOTk ak>ngside other Service provider5 to sllpport Ser¥.1 delivery it refer to appropriaie, untelaled agencies. Relaied partle5 HART was fortunate 10 have the continued financial support from a Service Nlember Family. Risk managemen* The Trusiees I'e(rularly re)eW the risks lo which ihe charity is expwt. Thc tNstccs havc considcrcd thc major financial risk to thc charity is thc significaDt rcduclion inconic and have in placc plans to mitigaic tlii5 risk. REFERENCE Af4D ADfvllTrllSTRATIVE DETAILS Rtgi5tcred Compan> number 02930561 (England and Walcsl Regi5(ered Charity Tjumber 1042403 Re¥i8t¢red oifice 411 New WiniLsor Stre¢t Uxbi'idge MidLlles¢x UB8 2TU Truste&s Ms S Nunn G .[ C'.o(Iper (appi)inted 18.6.241 P A Ciirlirg Mr% A E Prebton MsELAbe Ms W Thamin (appointed 18.6.24) CompanTr' Secretary A E Prttsto Approved by onier of the board of trustees on 3 Septernr 2024 and signed on its behalf by= Ms S Nuiin- TnLStee Page 3
Inde endent ExAminer's Re nrt to the Trllstees of DnAI sRes onse Trust Llmiied IndepehdeJ]t ex2mlner'5 report to the trustees of HIIIiDgd4)n Aids Response Trust Limited ('the Comp2n) ) I report lo the ehariLy tmslees on rny examinarion ot ihe Jccounls or the Loillpany for the year ended J l Marcli 2U24. ResponsibS1ities and basis ol report As the ¢Irity'S trustees of the Company (and also its directOTS for the putposes of Company law.) you are responsible for the preparation of the acLO]Jnls ill accordance with the Tequirements of the Companies Acl 2006 {'the 26 ACY). Having satisfied mysclt that ihe acbounis of the Conipany are not required to be audited under Part 16 01. the 2006 Act and are eligible ftor indenden[ exainination, I report In Tespect of my examination of YOUT charitys accounts as carried ollr under Section 145 ot the Charities Act 2011 I'the 2011 Act'l. In carrying oui my exall)ioation I have followed the Directions giken by the Charity Commission under Secrkon 145(5) {b) of the 2U I l Act. Independent examffiner's statement I have completed my examination. I confirm that no matter5 have come to my atlention in conn&-tion with the exaniination giving me cause to beliei'e.. accowiiin8 recoTd5 were not kept ill respect of the Company as required by Se¢uoD 386 of the 2006 Act= or thc accounts do tt accord with thosc rccords- or tIic accoun15 do nor comply with thc aecoulltiug rcquircmcnts of Section 396 of the 2006 Act other than any rcquiremcnt th&t the accounts givc a tnjc and fair Nicw which is not a mattcr considcrcd as pan of an indepcndini cxamin8tion= or tlic accoiinrs havc nor bccn prcparcd Tn accordance with Ihe IcthS and PTinciples of the Statcmcnt of Rccomn)cndcd Practicc for ac¢ounting and rcptTrrting by charitrcs (appliroblc to charit1¢5 prcparing thcir account5 in a¢rordanc¢ with th¢ Ftnanrial Rcporting S1andard applicablc in th¢ UK and Republrc of Ircland {FRS 102)). I havc no conccrns and hzi'c comc across no othcr mattcrs itl COnnLetOn with thc cxamination to which attcniion should bc drawn in thiq rcporl iii order to cnable a proper understanding of the accounts to be rcached. Peterupton 4 September 2024 Page 4
don Aids Res onse Trust LimTted Statement of Fin&ncl#l Actii,ltits fur the Year Ended 31 'IArch 2 24 UDrestricted 31.3.24 Toial funds Re.slricted funds 31.3.2.1 Total tunds DICOPlE Af4D ENDOWTrIETr4TS F]iOllf Charitable acdvities THT CEISE Managcinenl Support GTJnt Notes 8.650 OiheT tradiiig activiti&s Inve51menr income Othei. income Total ¥,65 8,65 482 31.253 40.385 4112 124 32.-331 41.106 EXPENDITURE ON ChJritdble aLtiviti Drop Iii Centre ServiLes Sen'ice MeLnber Support 233 357 291 -190 291 65 618 Other Total 46.276 46.509 172 820 46.448 47.329 45,529 46.212 NET I,coME1xpENDITURE} {6.124) {820) (6,944) (5.106) RECONCILIATION OF FUNDS Tot fund.4 brought forwdrd 51882 2R3,177 336,059 341.165 TOTAL FUNDS CARRIED FORWARD 282 357 329 115 336.059 The Doles forn) pari of these financial slatements Page 5
drjn Aids Re5 nse Trust Limited {Re istered number: 02930561) B21ance Sheet 31 arch 2024 Uuiestricted 31.3.24 Tot fud5 Resiricied fvnds Total funds FIXED ASSETS Tangible assets Notes 0,329 281,554 282.197 CURRENT ASSETS Debtors Cash ai and in hand 364 4.3.471 43.835 364 50.641 51,005 329 57.002 57,391 7.171J 7.170 CREDITORS Amouiits falling due within one y¢aT NET CURREfff ASSETS 10 (3.406) 138) (3.M4) 1.3,5291 40,429 7,132 TOTAL ASSETS LESS CURRENT LIABILITIES 46.758 282,357 329.115 336.059 NET A.S.SETS FUNDS UnrEStricted fidS Rcstrictcd fiLnds TOTAL FUIYDS 282 357 329 115 336 059 46.758 52.¥IS2 282,357 283.177 329.115 3.36 059 The charitable company is entiiled io exemption from audit under Section 47 1 of Ihe Companies Act 2006 for the year ended 3 1 March 2024. The menibers have not required the company 10 obtain an audil of its financial statements foT the year ended 3 1 March 2024 in ac¢ordance with Secrion 476 of the Cckmpanies Aci 2DO6. The trustees a¢knoledge their responstbilitie5 for la} {bl ensuring that the charitable conipany keeps accounting records that Comply i¥ith Seclions.B86 and 3¥7 of tbe Coinpanies Act 2006 and pr¥puring [inlId1 sthieiiituls whiLh giv¢ a Irue fdif Lbf the Slal¢ uf a(r(lits uf lh¢ lhbIg Lump&Y its dl the vf ¥dLh rinancial year and of irs Surplus or deficit for each Iinancial year in accordanee with the requiremellts of Sections 394 and 395 aiid which othThise comply with the requiremenrs of ihe C'ompanies Act 2006 relating to finanLial slalements. so far a5 applicable to the chariiable company. These financial statemttsts have bcen prepared its accordance witb the provisions applicable to ¢ELaritable compallies subj¢ct to the small companies rcgtnie. The financial Stat¢Ment. were approved by thc Board of Trustces and authori% for issuc on 3 Scptcmbcr 2024 and w¢rc Sign on its bchalf by.. S Nunn - Trustee The notes fomi pari of Ihese fioartcial slaien)enrs Page 6
Hilli don AÈds Res nse Trust Limited Notes to the Firnancial Statements rort e Year ded31 lareh 2 24 ACCOUNTING POLICIES B&si5 ofprep8ring the financial statemeDts The tiiiancial slalements of the eharit&ble company. which is a public benelil eiitiry under FRS 10? have been prepared iii accoTdance with Ilie c.harities SORP IFRS 1021 'Accouniing and Reponine by Chariiies.. SiateTneiiE of Recoinmended Praerice applicable io eliariti¢s preparing their aCOUnts in iccordance H'ith the Financial R¢porting Standard applicable in the UK and Republic ot. Ireland IFRS 102) (effective l January 20191., Financial Reporting Standard 102 'The Financial Reporting Siand2rd applicable in the UK and Republic of Irelalld, and the C ornpanies Aot 2{M. The financial statements have been prepared ullder die historical Cost eonventiOL. Income All inco1ne is recognised in the Stttement of Financial Activities once the chariry has eniitlemenl to the funds. ir is probable that the Ilicon wll be received and the aMot can be measured reliably. Expenditure Liabilirie5 are recOlS¢d as expendilwe as soon as there is a l¢gal or cons1CliVe obligation commillin8 the chatity to that expendilure. it is probabl¢ thar a transt-cr of cconomic bcncfits will rcqiiircd scttlcn)cnt aDd th¢ amounl of tbc obligation can bc mcasurc<i Tcliablv. Exp¢nditurc is accounted for on an ac¢nJa15 basis and bccn classificd undcr h£adiiigs that aggrcgatc all CDSI rclatcd to thc eatcgory. Whcrc cos(s cannot bc dirccily gttributcd io particular headings they havc bccn allot&tcd io aciivitlcs on a basis collsislcnt with tlic use of rcsources. Tangiblr lucd assets Dcprcciaiioii is providcd at th¢ followT)g annual rates in ordcr to wri¢C off cach assct over its cstimatcd 115cful lifc. Plant and machIry Fixttircs 11 nd fillingb Comput¢r cquiprnenl I/0 on co¥t IOO/o on cost 331Lb on Cobt Taxatio Tlie Lharity is ¢xetnpt from COLporation tax on it% Ll)aritsblE aCt¢i'itie%. Fund a¢¢ounting UnrestriLted fun(Ls etLn b¢ U&ed in accoiilanLe with the charitable obj¢£¢Èves at the discretion of the tnL%teo%. Restricted fiinil.K ¢An iiiily he ii%e(I fi)r pxrtiLJilAr re%lriLtecl within the [J1% nf The Lhxrity- Rtt4trietirTrn% when gpeLifie(I hy the donor or wlien funds are rdÉ.%ed for partiLiJlar resrricted pujyosrs. Further explanation of the nature and purpose ofeach fund is includfAI in the notes to the rjnancial %tatements. Pension costs and nther post-retirement beTrefit5 The Lharitable Loinpany operai&8 a de[ed coDtribuiion pension sch}7¢_ Contribution% payable io the chaiitxble company'8 pensioii SLheine are Lhatgytd to tl)e f tatement ol Fin]c]d AclLVill¢% irt the petiod wbich they relate. OTHER TRADING ACTtVlTtES 31_3.2:, Fundraising ev¢nls INV'ESTMENT INCOME 31.3.23 DeposAL accounE inLeTesl 482 124 Page 7 continued...
don Aids Res nse Trust Limited Notes to the Financial Statements - continued or the Year En ed 31 Illorch 2 24 NET IYCOLIIE/{EXPENDtTbliE) Net income/(expellditure) is stated after chaTgingl(creditingl= 31.3.24 31.3.2J Depreciation - owned assets 643 TRUSTEES, RENIUP4EK4TION AND BE,EFllTS There Trer¢ no trustees, remunerdtion or other benefits for (he }ear ended 31 March 2024 nor for the year ended 31 Mareh 2023. Trustees, eipense$ There were no ttijstees, expenses paid for the yeaT ended 31 Maych 2U24 nor for the year ended 31 Nqarch 202J. STAFF COSTS Thc avcragc monthly numbcr of cmployccs during thc ycar was as follows: Managcr Part Tim¢ Stsff No cmployccs icccivcd cmolumcnts in cxccss ot £60.000. COMPARATJVES foR THE STATEMETrrr or r4 INANCJAL AcfiviTICS Unrcstrctcd nds RcstrTe(ed funds Total fun(ts INCOME AND ENDOWMENTS FROM Charitoble ottivities THT Ca.5¢ na¥ctncnr Support Grant 8.650 8.650 Othcr trading activiti¢s Invcstmcnt incorne Other Income Total 124 32.331 41.105 1?4 3?,331 41.IU() EXPENDITURE ON Charitable aCtitieS Diop In C¢ntrc Scryircs ScrviLc Mcmbcr Support 65 14 65 618 604 Other Tot41 45.529 45,6(Tr8 45,529 4()212 604 NET INCOTrIE/[EXPENDITURE) (4.503) (6031 15.106) RECONCILIATION OF FUNDS Tol<?] fiinds bToLight forward 28_1,780 341,165 Page 8 Lontinued...
don Aids Res ottst Trust Limited Notes to the FSnaneial Statements- contlDued f(br the egr nde 31 .N.lJrch 2024 cor*lPAi4TtVES FOR THE STATEilIENT OF FINA24CIAL ACTIVITIES- CODtinued untriCted funds Restricted funds Totsl TOTAL FLryDS CARED FORWARD 283.177 336.059 TANGIBLE FIXED ASSETS Fixture Frtthold property Plant and machinery Con)puter equipLnent rittings Totals COST At l April 2023 and I l MarLh 2024 DEPRECIATJON At l April 2023 Charge lor year A(31 Marcl) 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2013 ?78 945 12.079 6,428 -101.289 12.(179 3,176 643 3.819 3,837 19,092 3.837 278 945 278 945 2.609 3.252 281554 282 197 DEBTORS: AMOUNTS FALLINGDUE WITHIN ONE YEAR 31_3.2-, Prepaymenl.% 364 329 10. CREDJTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3_24 3 1.3.2-, Social 8e¢urity atkd other t&ies Other ¢reditorg Accrued expenses 371 433 389 250 3.444 MOVEMENT IN FUNDS Nei movell]ent in tullds At 31.3.24 At 1.4.23 Unrestricted funds General fund (6,1241 46,758 Restrieted funds Special Fund Mayors Fund L(Illery Fund Billy Imonstein Fund 832 25.225 250.000 (172) 660 25,225 250.000 6.472 28? .157 329.115 6481 283,177 336 059 TOTAL FUNDS Page 9 continued...
don Aids Re5 nse Trust Limited Notes lo the P inanei81 Statements - continued for the ear Ended 31 ]reh 2024 MOVEMENT IN FUNDS- CotInUed Net moveLnenl in funds. included in the above are as follows: Incomin resources Resources expended Moveineni in fUn(- UnrestrReted funds G¢nera] I'und 40.385 146.509) 16.124) Restricted fund5 Special Fund Billy Mollstein Fund 1172) 11721 TOTAL FUNDS 47.329 ComparthtTrTres for moTrement in funds Net movetnenl in tunds At 31.3.2_- Ai 1.4.22 Unrestrlcied funds General (und (4,503) 52,6¥2 Restrleted fund5 Special Fund Mi¢ yor5 Fnd Lottery Fund Billy Monstein Fund 832 25,225 250.000 7.120 283,177 336059 25.225 250,000 604 ?81,780 341 165 TOTAL FUNDS Coniparative net movenient in fuiids, included in the alx)ve aFe as follow5- Incoming resources Resources expended Moveiiient ii) fund- Unrestricted funds GeDeral tund 41.105 (45,6081 14,503) Restrlcled funds Special Fund Billy Monstein Fund 604 TOTAL FUNDS 46.2121 Page 10 coniinued...
dnn Aids Res nse Trust Limited Notes to the Finanelal Statements- continued for the Year ded 31 N.lJrch 2024 Ii. MOI'EMENT IN FULNDS- continued A cutrent year 12 months and prior year 12 motrtbs combined position is as foIlows: Nei movement in funds At 31..3.24 At 1.4.22 Unrestrieted fund5 Geiieral tLind .385 110,627) 46.758 Restricted funds Special Fiind Mayors Fund Lottery. fLind Billy Monsicin Fund 831 25.225 250.000 660 25,225 250.UOU 6,472 282.-357 329 115 1,252 11.4231 12050) A Lurrent y¥dr 12 munLh& privr yvdr 12 mullthb L()Jnbi]Led ne( muv¥t in funds., iT]Llu(Iv(t in the ab(Trve ¥$ fulluws.. TOTAL FLTr4DS 281.7¥0 341 165 IntomiDg resources Resource5 expended Moveinent in fund. Unre5tiicttd funds GleT&1 fund 81.490 (92,117) (10,627) Restritled funds Special Fund Billy hlonst¢in Fuud (172) 1252 11.424) 935411 12 0501 The SpeLial fund has been Set up fmm donations io pro%ide people affected by HIV and AiDS with support and services which are outside tlie existing seTvice level a.ement, mprIsing priwnarily tlie Drop In Centre. TOTAL FUNDS The M&yor's tund represents a donation tsom the London Borough of Hillingdon's MaY0S Fund and was used for expenditure on the freehold property. Th¢ Lottcry fund r¢prcscnts a dir¢¢t gr&nt from jh¢ Notionul lottery in rcspcct of thc spccific purehu5c of thc frL'ehold PTopcrty. The Billy Montseill fund represenis a bequesi to be used for the benefii of Hillingdon Service niembers but excluding salaries, utilities and adminislratiit eosts. Page 11 colliinued...
don Aids Res nse Trust Limited Notes to the FiTrxncil Statements- continued for the ear Ended 31 NL larch 2 24 12. RELATED PARTY DISCLOStIRES There ere no related party Itansactions for the year eDded 31 M8h 2024. Page 12