## **BARRY & MARTIN’S TRUST**
## **(Registered Charity No. 1062629)**
贝利马丁基金会（慈善注册号 **1062629** ）
## **TWENTY FOURTH ANNUAL REPORT AND ACCOUNTS**
第二十四年度主席报告及财务报表
Period 1 January – 31 December 2020 （ 2020 年 1 月 1 日 —— 2020 年 12 月 31 日）
We are sad to record the death during 2020 of Academician Zeng Yi, who gave decisive help to our Trust, at our very beginning in 1996, and for many years thereafter. He also won Barry & Martin’s Prize in 2006, and he is at the right in this photograph. With him are, at left, Dr Xu Lianzhi, our 2002 prizewinner, whose outreach to the earliest Aids patients in the 1990’s earned her the affectionate name of the Florence Nightingale of Aids in China; and at centre is nurse Wang Kerong of Beijing Ditan Hospital, who earned our prize in 2004. The Director of Nursing at the Ministry of Health said to Martin ‘we have 1.9 million nurses in China, and they are all so excited that you are giving your prize to a nurse!’
_Accounts prepared by: Paul Beadman, FCA, Maple Lodge, Paines Hill, Steeple Aston, Oxfordshire, OX25 4SQ_
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 2_
## **BARRY & MARTIN’S TRUST**
**Charity Number:** 1062629 **Governing Document** : Trust Deed dated 3 May1997 **Registration Date** : 3 June 1997 **Grants Policy** : Projects with a strong UK-China-Hong Kong axis devoted to medical care, education and prevention of HIV/Aids **Trustees** : Martin L. Gordon CBE (Chairman), Eugene Chang, Nathalie Gordon, James Lewisohn **Executive Director:** Dr Shisong Jiang **China Steering Group:** Zhen Li (Director), Mingfang Song, Yang Jie **Advisers: UK** Professors Brian Gazzard, Frances Gotch, Clifford Leen, Xiaoning Xu Dr Beng Goh, Dr John Walsh, Dr Li Xu Macrae, Dr Mike Youle **China** Dr Xu Keyi **USA** Dr Damien Lu **Hong Kong** Professor Willy Wong **Legal Adviser in UK:** Peter Tustin **Project Advisers:** Murong Feng, Jet Liu **Registered Office:** 91 Clarendon Drive, Putney, London SW15 1AN Email: nathalie@barryandmartin.org Website: www.barryandmartin.org **Clerk:** Nathalie Gordon **Secretary:** Ines Lock **Treasurer:** Paul Beadman FCA **Bankers: CAF Bank Ltd** Kings Hill, West Malling, Kent ME19 4TA **HSBC Bank plc** (Banbury branch) 17 Market Place, Banbury, OX16 5ED
**Barry & Martin America,** Carol Dauber, Director, Secretary & Treasurer **Inc.:** 225 East 73[rd] Street, Apt 2G New York, NY 10021 email: cdauber@nyc.rr.com Other Directors: Benjamin Edelshain, Philip Goodeve, Michael Leigh (Vice-President), Vanessa Ai Hua Li, Noel Sanborn, Rosita Sarnoff, Alexander Shields West Coast Chapter: Linda Lee
Assistant Treasurer: Nicholas Opinsky
**World Aids Day 1 December 2020**
The Vice-Mayor of Qingdao, Ms Luan Xin, calls on Dr Tiger Wang, head of the HIV/gay group in this great coastal city.
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 3_
## **ABBREVIATED SUMMARY OF RECEIPTS AND PAYMENTS TEN YEAR SUMMARY TO 31 DECEMBER 2020**
|**RECEIPTS**
**Cash donations**
**Tax refund**
**Net dividends**
**Interest**
**TOTAL INCOME**
**OVERHEADS**
**GRANTS FOR**
**CHARITABLE PURPOSES**
**IN CHINA**|**2020**
**£**
**105,425 **
**3,537**
**43,519**
**-**|**2019**
**£**
**128,744 **
**4,237**
**72,774**
**-**|**2018**
**£**
**117,123 **
**23,252**
**96,638 **
**-**|**2017**
**£**
**119,813 **
**2,884**
**104,553**
**-**|**2016**
**£**
**116,940 **
**3,848**
**80,727**
**-**|**2015**
**£**
**120,388 **
**3,037**
**65,701**
**-**|**2014**
**£**
**102,658 **
**3,074**
**54,665**
**247**|**2013**
**£**
**113,505 **
**2,466**
**58,774**
**156**|**2012**
**£**
**117,866 **
**3,221**
**53,818**
**124**|**2011**
**£**
**126,473**
**2,778**
**53,217**
**175**|
|---|---|---|---|---|---|---|---|---|---|---|
||**152,481 **|**205,755 **|**237,013 **|**227,250 **|**201,515 **|**189,126 **|**160,644 **|**174,901 **|**175,029 **|**182,643**|
||**17,375**|**17,353**|**12,212**|**11,859**|**10,906**|**10,080**|**9,442**|**9,596**|**9,152**|**8,889**|
||**151,566 **|**138,146 **|**126,755**|**51,585 **|**130,868 **|**121,591 **|**110,716 **|**119,080 **|**111,847 **|**115,899**|
## **Barry & Martin’s Trust** :
- Our Trust has been operating in and with China since 1996.
- We are an English charity, registered since 1997 with the Charities Commission of England and Wales.
- All our funds are held in London, or to our order in London.
- We have no offices, either in England or in China.
- We have no employees, apart from some part time secretarial help.
- We do not solicit donations, although we welcome unsolicited donations from our friends.
- We have never spent a penny of the Trust’s money on fundraising.
- The Trustees have no remuneration, and they pay their own long-haul fares between the UK and China.
Martin and Barry in Tokyo in 1985, by the statue of the faithful dog, Hachiko.
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 4_
## **CHAIRMAN’S STATEMENT**
## `主席` 陈 `述`
The Trustees have pleasure in presenting the 24th Annual Report for 2020, covering the Coronavirus year. It is the first year since our foundation that we have not visited China, compared with our normal schedule of around 3 visits a year. Nevertheless, with the help of our China Director Zhen Li in Beijing, and the wise advice of Professor Zhang Beichuan in Qingdao, we have continued our contacts around China, and we have made record grants in excess of £151,000.
We have received excellent reports from the hospitals and officially registered gay groups we support around China. The outreach to HIV-positive people has continued, even in the circumstances of Coronavirus. We work cooperatively with the authorities, in adherence to the NGO Law, and our grant proposals are invariably accepted by the government.
We are not hopeful about travelling to China this year, but our work carries on well. We are already making commitments to do at least as much this year as last.
2020 has been the first year since 2000 that we have not awarded a Barry & Martin’s Prize, because we have not been there to award it. We might make up for this later this year by awarding two prizes, or more. We have several candidates of people around China who have been doing excellent work in the field of HIV care. Our prizes are an integral part of our image in China.
Our small group of Trustees, with James, Eugene and Nathalie, have been together for most of the life of the Trust, and Elizabeth with her own charity. Our friends in China appreciate our friendly faces and, until last year, our regular visits. We were able, as I reported last year, to make an early contribution to the problems in Wuhan, operating through the registered gay groups there. Our gifts of fruit and provisions were warmly appreciated by the Wuhan Central Hospital; and the despatch of HIV medicine to people stranded in the countryside over Chinese New Year was reproduced by gay groups we were supporting in other provinces.
Our relationship with the two major hospitals in Beijing, the Ditan and the You’an, continued to strengthen, even in our absence. Our work with them is a basis for much of our work in other parts of China. We have enjoyed good support from our donors, even in this viral time Although we mainly work in the Chinese sphere, we are open to related projects in other parts of the world. We list below the donations to Barry & Martin America. The donations to the Trust are listed in our accounts which follow.
**Martin Gordon, CBE, Chairman 26 February 2021**
**Yichang, Hubei: World Aids Day 2020** . The Chinese text reads: “I am HIV positive: Please give me a hug”.
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 5_
## **STATEMENT OF CAPITAL ASSETS AT 31 DECEMBER 2020**
|**Quoted Shares at Valuation:-**
_Note_
**AIA Group Ltd**
**Alibaba Group Holding Ltd**
_1_
**Alphabet Inc**
**Alphabet Inc**
_2_
**AstraZeneca plc**
_2_
**Bank of East Asia Ltd**
**BOC Hong Kong (Holdings) Ltd**
**BOC Hong Kong (Holdings) Ltd**
_1_
**Chugai Pharmaceutical**
**CLP Holdings Ltd**
**CLP Holdings Ltd**
_1_
**Crowdstrike Holdings Inc**
_2_
**CSPC Pharmaceutical Group Ltd**
_1_
**Dollar General Corporation**
_2_
**Guangdong Investment Ltd**
_2_
**Hang Seng Bank Ltd**
_1_
**Home Depot Inc**
_2_
**Hong Kong & China Gas Co Ltd**
**HSBC Holdings plc**
**HSBC Holdings plc**
_1_
**Illumina**
_1_
**iShares IV PLC China CNY Bond Ucits ETF/USD**
_2_
**JP Morgan Chase & Co**
_2_
**Julius Baer Group Ltd**
_2_
**Koninklijke Ahold Delhaize NV**
_2_
**Lonza Group AG**
_2_
**L'Oreal SA**
_2_
**LVMH Moet Hennessy Louis Vuitton SE**
_2_
**McDonald's Corporation**
**Microsoft Corp**
_2_
**Nestle SA**
**Ping An Insurance Co Ltd**
**Power Assets Holdings Ltd**
_1_
**Roche Holding Ltd**
**Roche Holding Ltd**
_2_
**Royal Dutch Shell Plc 'B' Shares**
**Sanofi SA**
**Shenzhou International Group Ltd**
**Shenzhou International Group Ltd**
_1_
**Sony Corp**
_2_
**Swire Pacific Ltd 'A' Shares**
**Swire Pacific Ltd 'A' Shares**
_1_
**Swire Properties Ltd**
**Swire Properties Ltd**
_1_
**Taiwan Semiconductor Manufacturing Co Ltd**
**Taiwan Semiconductor Manufacturing Co Ltd**
_2_
**Telefon Ericsson 'B' Shares**
_2_
**Tencent Holdings Ltd**
**Unilever plc**
**Unilever plc**
_2_
**Vodafone Group plc**
_1_
**Balances:-**
**Tax refundable**
**Expenditure unpaid**
**Bank Accounts:**
**CAF**
**HSBC**
**Julius Baer**|**£**
**£**
Holding
16200
**145,200**
5000
**-**
50
**64,107**
18
**23,079**
380
**27,831**
10000
**15,623**
20000
**44,343**
19500
**-**
1200
**46,790**
27000
**182,647**
6000
**-**
260
**40,289**
40000
**-**
150
**23,077**
16000
**21,073**
1500
**-**
180
**34,977**
73500
**80,301**
20000
**75,770**
18000
**-**
232
**-**
12490
**48,843**
400
**37,183**
300
**12,662**
1830
**37,854**
72
**33,893**
155
**43,120**
100
**45,730**
740
**116,163**
450
**73,221**
1364
**117,694**
5000
**44,815**
**-**
300
**76,719**
35
**8,950**
5000
**62,970**
910
**64,104**
2500
**35,852**
2500
**-**
1300
**94,738**
12000
**48,683**
18500
**-**
23200
**49,358**
23200
**-**
1250
**99,711**
350
**28,717**
5500
**47,836**
3000
**159,635**
540
**23,717**
470
**20,641**
33600
**-**
**2,257,916**
**3,530**
**(2,597)**
**34,883**
**1,962**
**100,742**
**138,520**
**2,396,436**
**2020**|_2019_
_£_
_128,364_
_100,354_
_50,549_
**-**
**-**
_16,854_
_52,405_
_51,094_
_28,009_
_214,202_
_47,600_
**-**
_71,991_
**-**
**-**
_23,393_
**-**
_103,201_
_118,380_
_106,542_
_58,092_
**-**
**-**
**-**
**-**
**-**
**-**
**-**
_110,376_
**-**
_111,421_
_44,607_
_82,821_
_73,438_
**-**
_111,975_
_69,111_
_27,582_
_27,583_
**-**
_84,158_
_129,743_
_58,092_
_58,093_
_54,818_
**-**
**-**
_109,149_
_23,443_
**-**
_49,311_|
|---|---|---|
|||_2,396,751_
_4,230_
_(2,637)_
_53,585_
_30,962_
_49,478_|
|||_135,618_|
|||_2,532,369_|
## _Notes_
_1 Holding sold in year 2 Holding purchased in year_
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 6_
## **CAPITAL CASH ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Capital Cash Account - Opening Balance**
**RECEIPTS**
**Cash donations**
**Income tax recoverable**
**Share sales:-**
**Alibaba Group Holding Ltd**
**BOC Hong Kong (Holdings) Ltd**
**CLP Holdings Ltd**
**CSPC Pharmaceutical Group Ltd**
**Estee Lauder Cos**
**Seng Bank Ltd**
**HSBC Holdings plc**
**Illumina**
**Link Real Estate Investment Trust**
**Power Assets Holdings Ltd**
**Shenzhou International Group Ltd**
**Swire Pacific Ltd Class 'A'**
**Swire Properties Ltd**
**Vodafone Group plc**
**PAYMENTS**
**Printing, stationery & postage**
**Telephone, internet & web**
**Wages**
**Portfolio management**
**Accounting charges**
**Bank charges & interest**
**Share purchases:-**
**Alphabet Inc**
**AstraZeneca plc**
**Crowdstrike Holdings Inc**
**Dollar General Corporation**
**Estee Lauder Cos**
**Guangdong Investment Ltd**
**Home Depot Inc**
**iShares IV PLC China CNY Bond Ucits ETF/USD**
**JP Morgan Chase & Co**
**Julius Baer Group Ltd**
**Koninklijke Ahold Delhaize NV**
**Link Real Estate Investment Trust**
**Lonza Group AG**
**L'Oreal SA**
**LVMH Moet Hennessy Louis Vuitton SE**
**Microsoft Corp**
**Roche Holding Ltd**
**Sony Corp**
**Taiwan Semiconductor Manufacturing Co Ltd**
**Telefon Ericsson 'B' Shares**
**Unilever plc**
**Income Account deficit**
**Capital Cash Account - Closing Balance**
**_Represented by:_**
**Tax refund**
**Unpaid expenditure**
**CAF Account**
**HSBC**
**Julius Baer**|**£**
**£**
**135,618**
**105,425**
**3,537**
**123,093**
**42,822**
**49,808**
**75,401**
**17,076**
**18,080**
**62,367**
**48,494**
**7,623**
**73,416**
**31,965**
**78,109**
**45,488**
**41,754**
**715,496**
**960,076**
**76**
**25**
**3,000**
**11,627**
**2,340**
**307**
**17,375**
**24,663**
**30,209**
**28,492**
**22,761**
**14,591**
**19,592**
**39,010**
**51,016**
**32,784**
**9,844**
**39,712**
**9,553**
**33,805**
**42,656**
**42,306**
**71,068**
**9,908**
**74,207**
**25,147**
**51,758**
**23,052**
**696,134**
**108,047**
**821,556**
**138,520**
**3,530**
**(2,597)**
**34,883**
**1,962**
**100,742**
**138,520**
**2020**|_2019_
_£_
_186,251_
_128,744_
_4,237_
_538,958_|
|---|---|---|
||**76**
**25**
**3,000**
**11,627**
**2,340**
**307**||
|||_858,190_
_100_
_46_
_3,000_
_11,462_
_2,352_
_393_|
||**17,375**|_17,353_
_639,847_
_65,372_|
||**24,663**
**30,209**
**28,492**
**22,761**
**14,591**
**19,592**
**39,010**
**51,016**
**32,784**
**9,844**
**39,712**
**9,553**
**33,805**
**42,656**
**42,306**
**71,068**
**9,908**
**74,207**
**25,147**
**51,758**
**23,052**||
||**696,134**||
||**108,047**||
|||_722,572_|
|||_135,618_
_4,230_
_(2,637)_
_53,585_
_30,962_
_49,478_|
|||_135,618_|
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 7_
## **INCOME ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020**
|**ME ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020**|||
|---|---|---|
|**RECEIPTS**
**Net Dividends:-**
**AIA Group Ltd**
**Bank of East Asia Ltd**
**BOC Hong Kong (Holdings) Ltd**
**Chugai Pharmaceutical**
**CLP Holdings Ltd**
**CSPC Pharmaceutical Group Ltd**
**Dollar General Corporation**
**Estee Lauder Cos**
**Hang Seng Bank Ltd**
**Home Depot Inc**
**Hong Kong & China Gas Co Ltd**
**iShares IV PLC China CNY Bond Ucits ETF/USD**
**JP Morgan Chase & Co**
**Julius Baer Group Ltd**
**Link Real Estate Investment Trust**
**McDonald's Corporation**
**Microsoft Corp**
**LVMH Moet Hennessy Louis Vuitton SE**
**Nestle SA**
**Ping An Insurance Co Ltd**
**Power Assets Holdings Limited**
**Roche Holding Ltd**
**Royal Dutch Shell PLC 'B' Shares**
**Sanofi SA**
**Shenzhou International Group Ltd**
**Sony Corp**
**Swire Pacific Ltd 'A' Shares**
**Swire Properties Ltd**
**Taiwan Semiconductor Manufacturing Co Ltd**
**Tencent Holdings Ltd**
**Unilever plc**
**Foreign exchange (deficit) / surplus**
**PAYMENTS**
**Grants for Charitable Purposes in China:-**
**Wuhan Weixian Social Work Centre**
**No 2 Peoples Hospital, Dali**
**Ditan Red Ribbon Centre, Beijing**
**Beijing Aids Association / Sunshine 99**
**SUU Foundation, Myanmar**
**You'an Quiet Garden, Beijing People's Health Foundation**
**Changchun Norland Spring Public Health Centre (Xiang Meng)**
**Qingdao: Qing Tong Fang Ai - Tiger Wang**
**Weixian Social Work Centre: Wuhan Yichang Group**
**Xining Sunshine Care Association**
**Nanchang Rainbow Health Clinic: Jiangxi Xiao Tan**
**Zunyi City Love Public Welfare Association / Xiao Gang**
**Benxi Ailan Health Service Centre**
**Baoding / Light of Love**
**Xingtai Bluebird Public Service Centre**
**Young LGBT Intersex Youth Studies and Solidarity Assn, Izmir**
**Missionary Sisters of St Columban**
**The Quartet of Peace Trust**
**INCOME DEFICIT**|**£**
**£**
**2,124**
**524**
**5,854**
**412**
**9,003**
**1,123**
**50**
**25**
**1,010**
**142**
**2,530**
**638**
**193**
**159**
**186**
**2,015**
**212**
**65**
**1,948**
**1,064**
**3,159**
**1,510**
**3,683**
**1,804**
**955**
**139**
**6,858**
**4,189**
**1,313**
**373**
**828**
**54,088**
**(10,569)**
**43,519**
**20,000**
**20,000**
**14,000**
**13,000**
**11,766**
**11,000**
**10,000**
**10,000**
**9,000**
**6,000**
**5,000**
**5,000**
**4,000**
**4,000**
**4,000**
**3,000**
**1,500**
**300**
**151,566**
**108,047**
**2020**|_2019_
_£_
_80,221_
_(7,447)_|
||**20,000**
**20,000**
**14,000**
**13,000**
**11,766**
**11,000**
**10,000**
**10,000**
**9,000**
**6,000**
**5,000**
**5,000**
**4,000**
**4,000**
**4,000**
**3,000**
**1,500**
**300**||
|||_72,774_
_138,146_|
||||
|||_65,372_|
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 8_
## **DONATIONS RECEIVED FOR THE YEAR ENDED 31 DECEMBER 2020**
|**ATIONS RECEIVED FOR THE YEAR ENDED 31 DECEMBER 2020**||
|---|---|
|**The Mary Kinross Charitable Trust**
**Martin Gordon**
**Tim & Grace Freshwater**
**Lord & Lady Sassoon**
**Ifan Lloyd**
**Henry Oldfield Trust**
**Diederich Framhein**
**Malcolm Barnett & KT Ma**
**Ian Boyce**
**Charlotte Finlay-Broadbelt**
**Mary Campbell**
**Oscar & Margaret Lewisohn**
**Osamu & Masako Nagayama**
**Stephen Zimmerman**
**Denis, Hitomi, Emilie**
**Stephen & Sheila Clarke**
**Bernard Kelly**
**Mark Arena**
**Julien Prevett**
**Nick & Deborah Rowan**
**Remy Caillaux**
**Harley & Nina Irwin**
**Michael & Judy Jackson**
**Robert Binyon**
**Shisong Jiang & Yuhong Zhang**
**Alain & Elisabeth Philippe**
**Michael & Phyu Phyu Gordon**
**Hon Joanna Roll**
**Trevor Lloyd**
**Ines Lock & Ines Romon**
**Gavin & Trudi Paulie**
**Hugh & Jane Richardson**
**Jany Morgan & Arlette Colonna**
**Christopher Wood**
**Myoung Il Choi**
**John Moncrieff**
**Peter Tustin**
**Nicholas & Sheena Barber**
**Merrick & Chrystal Baker-Bates**
**Roger Bates**
**Sir Andrew & Lady Burns**
**John Williams & Zhang Qi**
**Rosemary Gosling**
**Suzanne Tharani**
**Stephen Harmsworth**|**£**
**40,000**
**30,000**
**10,000**
**5,000**
**2,000**
**2,000**
**1,500**
**1,000**
**1,000**
**1,000**
**1,000**
**1,000**
**1,000**
**1,000**
**700**
**600**
**550**
**500**
**500**
**500**
**442**
**350**
**350**
**300**
**300**
**300**
**250**
**250**
**200**
**200**
**200**
**200**
**150**
**150**
**120**
**120**
**120**
**100**
**100**
**100**
**100**
**100**
**50**
**20**
**3**|
||**105,425**|
_Xining, Qinghai: Dr Yang Yongjuan lectures HIV positive patients. Banner reads: 'Bringing festival warmth to PLWH: Thanks to Barry & Martin’s Trust’_
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 9_
## **INDEPENDENT EXAMINER’S REPORT**
## **YOU’AN QUIET GARDEN**
Our Trust started the Quiet Garden in 2007, jointly with Beijing You’an Hospital, and it works also with Beijing People’s Health Foundation and Beijing CDC. It has formed a gay volunteer team for outreach and publicity, attending gay gathering places to distribute condoms, literature and software, and offering individual consultations. This covers testing, diagnosis, peer education, one-to-one escort for first visit to a doctor, and treatment follow-up. Photo below left: The team packed 5,500 parcels of HIV drugs to positive people stranded in the countryside over Chinese New Year
Photo below right: On university campus in Beijing, the team has a stall giving information on ‘Prevention of HIV: Prevention of Covid-19’
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 10_
## **BEIJING PEOPLE’S HEALTH FOUNDATION**
On the introduction of Beijing You'an Hospital, we were introduced to the Beijing People's Health Foundation, which Eugene and Martin are visiting in this photo. We are now making several of our grants through this foundation. They are handling our grants to the Quiet Garden project at You’an Hospital, and to the Sunshine 99 group for mental and psychological care. They also handle the groups we support in the heavily-populated province of Hebei, which surrounds Beijing, namely Baoding, Shijiazhuang and Xingtai; and further north in Changchun, and further west in Changzhi, Shanxi.
Other groups around China apply directly to the Provincial Police. Either way the police are able to check that our funds are spent correctly, in accordance with the Foreign NGO Law. The reports we receive from these groups are of a high standard, with regard to their work with Aids patients, including the special problems which have arisen because of the Coronavirus.
Above left: the group in Shijiazhuang visiting the bathhouses to give advice to older gays. Above right: Hebei Light of Love, Baoding
One emphasis in the last year has been work among middle aged and old gays, who are usually married, with their wives not knowing they are gay. The older gays are particularly anonymous and vulnerable. Some have official or management positions which they would lose if they were discovered. Some are less familiar with the electronic communications at which the young are expert - and they cannot access the information and helplines which are available.
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 11_
**THE START OF THE CORONAVIRUS IN WUHAN**
Large groups of doctors and nurses from around China were sent down to Wuhan to help with the outbreak. Our Prizewinner Zhang Jianbo from Dali, Yunnan led a large delegation from Yunnan. They worked in the Wuhan Central Hospital, the epicentre of this sad and historic outbreak of Coronavirus. In the photo above right he is welcomed back in Dali in May, on his safe return with all his delegation. Top left, Zhang Jianbo talks to the students in Dali.
Photo below, Our prizewinner Head Nurse Hu Minhua participated in a large delegation from Nanchang, Jiangxi, to the Infectious Diseases Hospital in Wuhan. She is 3rd from left in this photo. At left in the photo is Xiao Tan, the leader of the gay group which we support in Nanchang, Jiangxi.
Top left is Qingwei Public Health Service, Hefei, Anhui Top right is Yichang Tongxin Social Service Centre, Hubei
Top left is Xiamen Rainbow Top right is Guizhou Association of Aizhiyuan Care
_Barry & Martin’s Trust – 24th Annual Report & Accounts -_ 贝利马丁基金会 _–_ 第 _24_ 年度报告和财务报告
_page 12_
## **RED RIBBON CENTRE, BEIJING DITAN HOSPITAL**
Our longest standing group is the Red Ribbon at the Ditan Hospital in Beijing, which was started in 1998, and we continue to support their excellent work. They sent this to us:
Barry & Martin Trust in the UK funds the "Love Box." The Red Ribbon Family staff carefully prepared the personal protective equipment (PPE), such as masks, alcohol spray and disinfectant wipes, to ensure the safety of the hospitalized patients. We also put into the box with toiletries such as towels and soaps for their hospitalization. Besides, the staff prepare a heartfelt letter for the AIDS patients, sending our love with coolness to the patients hospitalized at this particular time.
Top left A letter of condolence in a love box
Top right Ms. Ma Xiaojing, Chief Nurse of the Infection Department assists in donating the love box
Top left Red Ribbon Centre staff and medical staff of the Infection Unit count the boxes of love Top right Chinese Valentine's Day Activity
## **NEW YEAR HONOUR**
Martin received the award of CBE (Commander of the Order of the British Empire) in The Queen’s New Year’s Honours List, for services to people living with HIV/AIDS in China. Our friends sent warm messages from all over China. Here is an example:
## _**Congratulations from China**_
_My dear old friend Martin, I am so glad to hear the great news that you have been honored CBE in this year‘s Queen’s honor list. My most heartfelt congratulations! While the world is sailing towards uncharted waters, great news like this is particularly cheerful under such pandemic gloom. Your exceptional contribution to China’s HIV and AIDS community will be well remembered. I will always cherish our friendship and this great journey we work together towards a better world. Wish you all the best and a very very happy new year! Stay healthy and happy in 2021! Sincerely,_
_SHEN Jie_
_Former Vice Chairman Aids Association of China_
Charity No **Barry & Martin's Trust** 1062629 (if any) Annual accounts for the period Period start date **To** 01/01/2020 Period end date 12/31/2020
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**|Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**||F01|F02|F03|F04|F05|
|**Income and endowments from:**|||||||
|Donations and legacies|S01|108,962|-|-|108,962|132,981|
|Charitable activities|S02|-|-|-|-|-|
|Other trading activities|S03|-|-|-|-|-|
|Investments|S04|43,519|-||43,519|72,774|
|Separate material item of income|S05|-|-|-|-|-|
|Other|S06|-|-|-|-|-|
|**_Total_**|S07|152,481|-|-|152,481|205,755|
|**Resources expended (Note 6)**|||||||
|**Expenditure on:**|||||||
|Raising funds|S08|11,627|-|-|11,627|11,462|
|Charitable activities|S09|151,566|-|-|151,566|138,146|
|Separate material item of expense|S10|-|-|-|-|-|
|Other|S11|5,748|-|-|5,748|5,891|
|**_Total_**|S12|168,941|-|-|168,941|155,499|
|**Net income/(expenditure) before investment**|||||||
|**gains/(losses)**|S13|- 16,460|-|-|- 16,460|50,256|
|Net gains/(losses) on investments|S14|-|-|-|-|-|
|**Net income/(expenditure)**|S15|- 16,460|-|-|- 16,460|50,256|
|**Extraordinary items**|S16|-|-|-|-|-|
|**Transfers between funds**|S17|-|-|-|-|-|
|**Other recognised** **gains/(losses):**|||||||
|Gains and losses on revaluation of fxed assets for the charity’s own use|S18|-|-|-|-|-|
|Other gains/(losses)|S19|- 119,473|-|-|- 119,473|- 4,543|
|**_Net movement in funds_**|S20|- 135,933|-|-|- 135,933|45,713|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward|S21|2,532,369|-|-|2,532,369|2,486,656|
|**_Total funds carried forward_**|S22|2,396,436|-|-|2,396,436|2,532,369|
|1|||||||
CC17_(Excel)
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## **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Intangible assets**|**(Note 15)**|B01|-||-|-|
|**Tangible assets**|**(Note 14)**|B02|-||-|-|
|**Heritage assets**|**(Note 16)**|B03|-||-|-|
|**Investments**|**(Note 17)**|B04|2,257,916||-|-|
|**Current assets**|**_Total fxed assets_**|B05|2,257,916||-|-|
|**Stocks**|**(Note 18)**|B06|-||-|-|
|**Debtors**|**(Note 19)**|B07|3,530||-|-|
|**Investments**|**(Note 17.4)**|B08|-||-|-|
|**Cash at bank and in**|**hand (Note 24)**|B09|137,587||-|-|
|**_Total current assets_**||B10|141,117||-|-|
|**Creditors: amounts**
**within one year**|**falling due**
**(Note 20)**|B11|2,597||-|-|
|**_Net current assets/(liabilities)_**||B12|138,520||-|-|
|**_Total assets less_**|**_current liabilities_**|B13|2,396,436||-|**-**|
|**Creditors: amounts**|**falling due after**||-||-|-|
|**one year (Note 20)**||B14|||||
|**Provisions for liabilities**||B15|-||-|-|
|**_Total net assets or liabilities_**||B16|2,396,436||-|-|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||||
|**Restricted income funds (Note 27)**||B18|||-||
|**Unrestricted funds**||B19|2,396,436|||-|
|**Revaluation reserve**|**_Total funds_**|B20
B21|2,396,436||-|-|
|Signed by one or two trustees on behalf of all|||||||
|the trustees|||Signature|||Print N|
CC17_ (Excel)
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Martin L G
Nathalie
CC17 (Excell
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
- -
- -
2,257,916 2,396,751
2,257,916 2,396,751
- -
3,530 4,230
- -
137,587 134,025
141,117 138,255
2,597 2,637
138,520 135,618
2,396,436 2,532,369
- -
- -
2,396,436 2,532,369
- -
- -
2,396,436 2,532,369
-
2,396,436 2,532,369
Date of
Name approval
dd/mm/yyyy
**----- End of picture text -----**
CC17_ (Excel)
2
**----- Start of picture text -----**
ordon CBE 02/13/2020
e Gordon 02/13/2020
**----- End of picture text -----**
CC17_ (Excel)
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by ü FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Yes* ü * -Tick as appropriate No* _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ü * -Tick as appropriate No* _**Please disclose:**_
_**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
- _**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17_(Excel)
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## **Section C**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds deter**_
|**_Adjustments:_**
**Fund balance as restated**
**Fund balances as previously**
**stated**|**£**
**£**
_2,532,369_
_2,396,436_
**Start of**
**period**
**End of**
**period**|
|---|---|
||_2,532,369_
_2,396,436_|
_**Reconcilation of net income/(net expenditure) per previo 102**_
**End of period £ Net income/(expenditure) as previously** _-135,933_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _-135,933_ **as restated**
CC17(Excel)
4
**Notes to the accounts**
_Section 35 of FRS102, requires 3 reconciliations to be_
## **ENERALLY ACCEPTED ACCOUNTING**
**None**
## _**rmined under FRS 102**_
## _**ous GAAP to net income/(net expenditure) under FRS**_
CC17(Excel)
4
**Section C Not**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by different or additional policy has been adopted then this is_
|**Recognition of income**|These are included in the Stat|
|---|---|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
||There has been no ofsetting o|
|**Ofsetting**|permitted by the FRS 102 SOR|
||Grants and donations are only|
|**Grants and donations**|criteria are met (5.10 to 5.12|
||In the case of performance rel|
||that the charity has provided t|
||only occurs when the perform|
|**Legacies**|Legacies are included in the S|
||grant of probate, the executor|
||estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale l|
||from other trading activities' w|
||sheet. On its sale the value o|
||activities' and the proceeds fro|
||activities'.|
Goods donated for on-going u and included in the SoFA as in
||Gifts in kind for use by the cha|
|---|---|
||when receivable.|
|**Donated services and**|Donated services and facilities|
|**facilities**|gift to the charity provided the|
||Donated services and facilities|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only inclu
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
CC17_(Excel)
## **2.3 EXPENDITURE AND LIABILITIES**
## **Liability recognition**
Liabilities are recognised wher constructive obligation comm the obligation can be measure Support costs have been alloc **Governance and support** Governance costs comprise al **costs** compliance with regulation an
Support costs include central categories on a basis consiste floor areas, or per capita, staff Where the charity gives a gran **Grants with performance** service or output to be provide **conditions** recipient of the grant has prov Where there are no conditions **Grants payable without** realistically avoid the commitm **performance conditions** recognised. **Redundancy cost** The charity made no redundan **Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimate reporting date The charity accounts for basic **Basic financial** paragraph 10.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost.
**Heritage assets**
The charity has heritage asset scientific, technological, geop maintained principally for thei rates and methods used as dis
They are valued at cost.
|**Investments**|Fixed asset investments in quo|
|---|---|
||valued at initially at cost and|
||end. The same treatment is a|
||measured reliably in which ca|
||Investments held for resale or|
||maturity date of less than 1 ye|
|**Stocks and work in**|Stocks held for sale as part of|
|**progress**|realisable value.|
||Goods or services provided as|
||based on the service potentia|
||Work in progress is valued at c|
||Debtors (including trade debto|
|**Debtors**|settlement amount after any t|
||they are measured at the cash|
||The charity has has investmen|
|**Current asset**|equivalents with a maturity da|
|**investments**|equivalents with a maturity da|
||to meet short term cash comm|
||They are valued at fair value e|
|**POLICIES ADOPTED**||
|**ADDITIONAL TO OR**||
|**DIFFERENT FROM**||
|**THOSE ABOVE**||
CC17_(Excel)
**tes to the accounts (cont)**
_y the charity except for those ticked "No" or "N/a". Where a detailed in the box below._
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; and be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless required or RP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant ance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
FA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be l to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance f stock is charged against 'Income from other trading om sale are also recognised as 'Income from other trading
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of the e value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
nditure on support costs.
lp received is not included in the accounts but is described
ts when receipt is probable and the amount receivable can
eived in the nature of a gift are recognised in Donations and
ich gives a member the right to buy services or other ome earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
5a
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
£500
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.
functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the
c financial instruments on initial recognition as per . Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
## ethods used are disclosed in note 9.2.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value l provided by items of stock.
cost less any foreseeable loss that is likely to occur on the contract.
ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due.
except where they qualify as basic financial instruments.
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
5b
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income
funds funds
Analysis
Donations Donations and gifts 105,425 -
and legacies: Gift Aid 3,537 -
Legacies - -
General grants provided by government/other
charities - -
Membership subscriptions and sponsorships
which are in substance donations - -
Donated goods, facilities and services - -
Other - -
Total 108,962 -
Charitable
activities: - -
Other - -
Total - -
Other trading
activities:
- -
Other - -
Total - -
Income from Interest income - -
investments: Dividend income 54,088 -
Rental and leasing income - -
Other - 10,569 -
Total 43,519 -
Separate
material item
of income: - -
Total - -
Other: Conversion of endowment funds into income - -
Gain on disposal of a tangible fixed asset held
for charity's own use - -
Gain on disposal of a programme related
investment - -
Royalties from the exploitation of intellectual
property rights - -
Other - -
Total - -
TOTAL INCOME 152,481 -
Other information:
**----- End of picture text -----**
CC17_(Excel)
6
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17_(Excel)
6
**(cont)**
**----- Start of picture text -----**
Endowment
funds Total funds Prior year
£ £
- 105,425 128,744
- 3,537 4,237
- - -
- - -
- -
- - -
- -
- 108,962 132,981
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 54,088 80,221
- - -
- - 10,569 - 7,447
- 43,519 72,774
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 152,481 205,755
**----- End of picture text -----**
CC17_(Excel)
6
CC17 (Excell
**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
Description
**----- End of picture text -----**
**Government grant 1 Government grant 2 Government grant 3 Other**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17_(Excel)
7
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
CC17_(Excel)
7
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
**Seconded staff Use of property Other**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17_(Excel)
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**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
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**Section C Notes to the accounts**
## **Note 6 Analysis of expenditure**
|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|
|---|---|---|---|---|
|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
- - -
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
- - -
- - -
- - -
Database development costs
- - -
Other trading activities
- - -
Investment management costs:
- - -
Portfolio management costs
11,627 - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
**Total expenditure on raising funds**
11,627 - -
Grants for charitable purposes in China
151,566 - -
151,566- -
- - -
**Total**
- - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**
**Separate**
**material item of**
**expense**|||||
|||-|-|-|
||**Total**|-|-|-|
## **Other**
CC17_(Excel)
9
**----- Start of picture text -----**
Wages 3,000 - -
Accounting 2,340 - -
Administration 101 - -
Bank charges 307 - -
Total other expenditure 5,748 - -
168,941 - -
**----- End of picture text -----**
## **TOTAL EXPENDITURE**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support
Activities undertaken directly
programme of Costs
activities
£ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**Prior year expenditure on charitable activities can be analysed as follows:**
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17_(Excel)
9
**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
11,627 11,462
- -
- -
- -
- -
11,627 11,462
151,566 138,146
151,566 138,146
- -
- -
**----- End of picture text -----**
CC17_(Excel)
9
3,000 3,000 2,340 2,352 101 146 307 393 5,748 5,891 168,941 155,499
**----- Start of picture text -----**
Total this Total prior
year year
£ £
**----- End of picture text -----**
CC17_(Excel)
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**Section C Notes to the accounts Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period**_ **Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
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10
**(**
## _**d.**_
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17_(Excel)
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3
Support cost
(examples) £ £ £ £
- - -
Governance
- - -
Other - - -
- - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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**----- Start of picture text -----**
Basis of
Grand total allocation
(Describe
£ method)
-
-
-
-
**----- End of picture text -----**
CC17_(Excel)
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## **Section C Notes to the accounts**
**Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
CC17_(Excel)
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**----- Start of picture text -----**
This year Last year
£ £
540 552
0 0
0 0
0 0
**----- End of picture text -----**
CC17_(Excel)
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**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|
**This year**
**Last year**
**£**
**£**
**Salaries and wages**
3,000 3,000
**Social security costs**
- -
**Pension costs (defned contribution scheme)**
**Other employee benefts**
- -
**Total staf costs** 3,000 3,000
**Please provide details of expenditure on staf working for the**
**charity whose contracts are with and are paid by a related**
**party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||3,000|3,000|
||-|-|
||||
||-|-|
||3,000|3,000|
||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**----- Start of picture text -----**
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 1
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid
to key management personnel
(includes trustees and senior NIL
management) for their services to the
charity
This year Last year
11.2 Average head count in the year
Number Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities - -
Governance - -
Other - -
Total - -
**----- End of picture text -----**
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17_(Excel)
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## **Section C Notes to the accounts**
## **Note 12 Defined contribution pension scheme or defined benefit accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operate**_
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefi is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employe pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan**
CC17_(Excel)
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## **(cont)**
## **t scheme**
_**d.**_
## _**fit pension plan but**_
## _**r defined benefit**_
CC17_(Excel)
15
## **Section C Notes to the accounts**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations wh part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals
£ £
Medical care, education & preventing
HIV / Aids 136,566 15,000
Total 136,566 15,000
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**----- Start of picture text -----**
Names of institution Purp
Weixan Social Work Service: Wuhan LGBT HIV/Aids care, educat
No 2 People's Hospital, Dali HIV/Aids care, educat
Ditan Red Ribbon Centre, Beijing HIV/Aids care, educat
Beijing Aids Association / Sunshine 99 HIV/Aids care, educat
SUU Foundation, Myanmar HIV/Aids care, educat
You'an Quiet Garden, Beijing People's Health Foundation HIV/Aids care, educat
Changchun Norland Spring Public Health Centre HIV/Aids care, educat
Weixan Social Work Service: Wuhan Yicheng Group HIV/Aids care, educat
Xining Sunshine Care Association HIV/Aids care, educat
Zunyi City Love Public Welfare
HIV/Aids care, educat
Association
Six other grants of below £5,000
**----- End of picture text -----**
_**Total grants to institutions in reporting period Other unanalysed grants**_
CC17_Excel)
16
TOTAL GIIANTS PAID
CC17 Excell
16
**(cont)**
## _**hich in aggregate form a material**_
**----- Start of picture text -----**
Support costs Total
£ £
- 151,566
- [ - ]
- 151,566
t costs. Nil
Please provide
details of charity's
URL.
Provide details
below
**----- End of picture text -----**
## _**t costs. Nil**_
**----- Start of picture text -----**
Total amount of
pose
grants paid £
tion & prevention 20,000
tion & prevention 20,000
tion & prevention 14,000
tion & prevention 13,000
tion & prevention 11,766
tion & prevention 11,000
tion & prevention 10,000
tion & prevention 9,000
tion & prevention 6,000
tion & prevention 5,000
16,800
136,566
15,000
**----- End of picture text -----**
CC17_Excel)
16
151,566
CC17 Excell
16
**Section C Notes to the accounts**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
**14.3 Net book value**
- - - - -
- - - - -
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fttings and**
**equipment**
At the beginning of the
year
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures,**
**fttings and**
**equipment**|**Total**
**£**|
|---|---|---|---|---|---|
||-
|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_
CC17_(Excel)
17
## _**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate d (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17_(Excel)
17
**(cont)**
Straight Line ("SL") or Reducing Balance ("RB")
CC17_(Excel)
17
CC17 (Excell
17
**Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||
|---|---|---|---|
|**Research &**|**Patents and**|**Other**|**Total**|
|**development**|**trademarks**|||
|**£**|**£**|**£**|**£**|
|-
At beginning of the|-|-|-|
|Additions
-
year|-|-|-|
|Disposals
-|-|-|-|
|Revaluations
-|-|-|-|
|Transfers *
-|-|-|-|
|At end of the year
-|-|-|-|
|**15.2 Amortisation and impairments**||||
|****Basis**
SL or RB|SL or RB|SL or RB
SL or RB
Straight Line||
|**** Rate**|||("SL") or
Reducing
Balance ("RB")|
|-
At beginning of the|-|-|-|
|Disposals
-
year|-|-|-|
|Amortisation
-|-|-|-|
|Impairment
-|-|-|-|
|Transfers*
-|-|-|-|
|At end of year
-|-|-|-|
|**15.3 Net book value**||||
|-
Nat book value at the|-|-|-|
|beginning of the year||||
|-
Net book value at the|-|-|-|
|end of the year||||
|**15.4 Accounting policy**||||
|**_Please disclose the accounting policy for intangible fxed assets including:_**||||
|**_Reasons for choosing_**||||
|**_amortisation rates_**||||
|**_Policies for the recognition of any_**||||
|**_capital development_**||||
|**15.5 Impairment**||||
|**_Please provide a description of the_**|**_events and_**|||
|**_circumstances that led to the recognition or_**||||
|**_reversal of an impairment loss._**||||
|**15.6 Revaluation**||||
|**_If an accounting policy of revaluation is adopted,_**||**_please provide:_**||
|**_the efective date of the revaluation_**||||
|**_the name of independent valuer, if applicable_**||||
|**_the methods applied_**||||
|**_the carrying amount that would have been_**||||
|**_recognised had the assets been carried under_**||||
|**_the cost model._**||||
|**15.7 Other disclosures**||||
|**_(i) If your intangible asset was acquired by_**||||
|**_way of grant, provide value on initial_**||||
|**_recognition and carrying amount of_**|**_the asset._**|||
|**_(ii) Details of the carrying amounts of any_**||||
|**_intangible assets to which the charity has_**||||
|**_restricted title or that are pledged as security_**||||
|**_for liabilities._**||||
|**_(iii) Please provide the amount of contractual_**||||
|**_commitments for the acquisition of_**|**_intangible_**|||
|**_assets._**||||
|**_(iv) State the amount of research and_**||||
|**_development expenditure recognised as_**||||
|**_expenditure in the year._**||||
|**_(vi) Please detail the headings in the SOFA in_**||||
|**_which a charge for amortisation of intangible_**||||
|**_assets is included._**||||
|**_(vii) For any material intangible assets, please_**||||
|**_provide a description, its carrying amount and_**||||
|**_any remaining amortisation period._**||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction_
18
CC17_(Excel)
**Section C Notes to the accounts (cont)**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
**16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets. 16.2 Cost or valuation**
**----- Start of picture text -----**
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Nat book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
**----- End of picture text -----**
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable qualifications of independent valuer**_
_**the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
- **(ii) Describe the significance and nature of heritage assets.**
- **(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
**----- End of picture text -----**
CC17_(Excel)
19
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|2,396,751|-|-|-|2,396,751|
||-|696,135|-|-|-|696,135|
||-|- 715,496|-|-|-|- 715,496|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|- 119,474|-|-|-|- 119,474|
||-|2,257,916|-|-|-|2,257,916|
## ***Please specify additions resulting from acquisitions through business combinations, if any.**
_Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value._
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||2,257,916|-||
||-|-||
||-|-||
||-|-||
||2,257,916|-||
||2,257,916|||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**||**This year**|**Last year**|**Last year**|
|---|---|---|---|---|
|**investments**|||||
|**Cash or cash equivalents**||**£**
**£**
137,587||134,025|
|**Listed investments**|||-|-|
|**Investment properties**|||-|-|
|**Social investments**|||-|-|
|**Other investments**|||-|-|
|**Total**||137,587||134,025|
|**17.5 Guarantees**|||||
|**Please provide details and amount of any**|||||
|**guarantee made to or on behalf of a third party**|||||
|**Name of the entity or entities beneftting from**|||||
|**those guarantees**|||||
|**Please explain how the guarantee furthers the**|||||
|**charity's aims**|||||
|**17.6 Concessionary loans**|||||
|**Amount of concessionary loans made (****_Multiple_**||**_Description_**||**This year £ Last year £**|
|**_loans made may be disclosed in aggregate provided_**|||||
|**_that such aggregation does not obsure signifcant_**|||||
|**_information_).**|**_Total_**||||
|**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**||**_Description_**||**This year £ Last year £**|
|**_aggregate provided that such aggregation does not_**|||||
|**_obsure signifcant information)._**|**_Total_**||||
|**Terms and conditions eg interest rate, security**|||||
|**provided**|||||
|**Value of any concessionary loans which have**|||||
|**been committed but not taken up at the**|||||
|**reporting date**|||||
|**Amounts payable within 1 year**|||||
|**Amounts payable after more than 1 year**|||||
|**Amounts receivable within 1 year**|||||
|**Amounts receivable after more than 1 year**|||||
|**17.7 Additional information**|||||
|**Please provide information about the**|||||
|**signifcance of investments to the charity's**|||||
|**fnancial position or performance eg. terms and**|||||
|**conditions of loans or the use of hedging to**|||||
|**manage fnancial risk.**|||||
|**For all investments measured at fair value, the**
**basis for determining the value, including any**|Professional
exchanges.|fund manager year end market values from appropriate stock|||
|**assumptions applied when using a valuation**|||||
|**technique.**|||||
|**Where a charity has provided fnancial assets as**|||||
|**a form of security, the carrying amount of the**|||||
|**fnancial asset pledged as security and the**|||||
|**terms and conditions relating to its pledge.**|||||
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## **Section C Notes to the accounts**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed bet activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|
|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|
||**£**|**£**|**£**|**£**|
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||-|-|-|-|
||-|-|-|-|
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **(cont)**
## **tween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - -
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**Section C Notes to the accounts**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
**Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year**_ **19.2 Analysis of debtors recoverable in more than 1 year (included in debtor**
**Trade debtors Prepayments and accrued income Other debtors**
**Total**
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**(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
3,530 4,230
3,530 4,230
**----- End of picture text -----**
## _**r after the reporting date.**_
**----- Start of picture text -----**
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||2,597|2,637|
||-|-|
||-|-|
||2,597|2,637|
## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred.**_
## _**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period**
**Amounts released to income from previous periods Balance at the end of the reporting period**
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due
after more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any prov made when the charity has a liability of uncertain timing or amount.**_
**21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;**
- **an indication of the uncertainties about the amount or timing of those outflows; and**
- **the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the**
**Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period**
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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**(cont)**
**----- Start of picture text -----**
visions. A provision is
**----- End of picture text -----**
**----- Start of picture text -----**
e period
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**Section C Notes to the accounts**
**Note 22 Other disclosures for debtors, creditors and other basic financ**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.**
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**(cont)**
## **ial instruments**
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## **Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.**
**Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets Where the charity has contingent assets, please complete the following sectio probable**
**Description of item**
**Estimate of fin**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
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**(cont)**
## **ection unless the**
**----- Start of picture text -----**
nancial effecti
**----- End of picture text -----**
## **n when their existence is**
**----- Start of picture text -----**
nancial effect
**----- End of picture text -----**
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**Section C Notes to the accounts**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
137,587 134,025
- -
137,587 134,025
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
The Trust is not exposed to cred as commitments and expenditur liquid funds, i.e.income during th balances and listed investment s
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP))** NONE **measured at fair value through the SoFA that is attributable to changes in credit risk.**
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## **(cont)**
it, market or liquidity risk re are covered by available he year, surplus cash sale proceeds.
E
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## **Section C Notes to the accounts**
**Note 26 Events after the end of the reporting period**
_**Please complete this note if events (not requiring adjustment to the accounts) after the end of the reporting period but before the accounts are authorised w conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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**(cont)**
## _**) have occurred which relate to**_
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**Section C Notes to the accounts (cont) Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
UR HIV/Aids care, education & prevention 2,532,369 152,481 - 168,941
- - -
Total Funds 2,532,369 152,481 - 168,941
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 119,473 2,396,436
- - -
- - 119,473 2,396,436
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
UR HIV/Aids care, education & prevention 2,486,656 205,755 - 155,499
Other funds N/a N/a - - -
Total Funds 2,486,656 205,755 - 155,499
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 4,543 2,532,369
- - -
- - 4,543 2,532,369
**----- End of picture text -----**
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**Section C Notes to the accounts**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
**Planned use Purpose of the designation**
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## **(cont)**
**----- Start of picture text -----**
nverted to Amount
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
1
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
||**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|
|---|---|---|---|---|---|---|---|
||||**This year**||||**Last year**|
||||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**ofce)/ex**
**gratia**|**Other**|**TOTAL**|
||||**£**|**£**||**£**|**£**|
|||||||||
|||||||||
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) 1
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
1
**----- Start of picture text -----**
Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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**ection C Notes to the accounts (cont)**
## **ote 29 Additional Disclosures**
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34
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustee$l
membgrs of