REGISTERED CHARITY NUNqBER: 1042403 ort ol the Trustees and Unaudited Financial Sta¢ement5 for the Ye￿r 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 stat￿ne11t 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 tri￿teeS 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 p￿Icular 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 Go￿tr￿me4)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 beliv￿n 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 Ag￿eMent 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 Tr￿Mber- 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 S￿la[ 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 Tn￿1 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 requireme￿15 and lonoer-term fillancial c(￿nMi￿ne￿tS. FUTURE PLANS HAR T will coniinuc to seck ¢ollaboraiivc and complcmcntary work opportuniiies I￿1th agcncic5 ihat complcmcnl its scrvTec d￿Vc10pMQI1t 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￿ d￿Ul￿ent. a deed of trust, and COfL%tittrtes a limited company, limited by gJuardnt¢.4 ag defin¢d by t])e Comp￿1￿5 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 t￿lle￿I are numinLlted prior tu the ACJM 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 Septern￿r 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 ¢I￿rity'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 2￿6 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 inde￿nden[ 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 t￿t 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 I￿cth￿S 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 COnnLet￿On 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 DICOP*lE 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￿,coME1￿xpENDITURE} {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 fu￿d5 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 fi￿dS 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¢kno￿ledge 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 [in￿￿lId1 sthieiiituls whiLh giv¢ a Irue fdif Lbf the Slal¢ uf a(r(lits uf lh¢ lh￿￿bIg 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 aC￿OUnts 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 aMo￿t can be measured reliably. Expenditure Liabilirie5 are recO￿lS¢d as expendilwe as soon as there is a l¢gal or cons1￿CliVe 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