**REGISTERED COMPANY NUMBER: 03606528 (England and Wales) REGISTERED CHARITY NUMBER: 1071886**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021**
## **FOR**
## **TB ALERT**
**(A COMPANY LIMITED BY GUARANTEE)**
44 Grand Parade Brighton East Sussex BN2 9QA
Chariot House Limited Chartered Accountants
**TB ALERT**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|7|
|**Independent Examiner's Report**||8||
|**Statement of Financial Activities**||9||
|**Balance Sheet**|10|to|11|
|**Notes to the Financial Statements**|12|to|19|
**TB ALERT (REGISTERED NUMBER: 03606528)**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
Our objects, as defined in our Memorandum of Association, are:
(a) to support medical, scientific, social and humanitarian activities throughout the world for the relief and rehabilitation of persons affected by tuberculosis and related medical and social conditions and for the prevention and control of that disease.
(b) to educate persons throughout the world regarding the effects of tuberculosis so as to heighten awareness of the need for better detection, treatment and rehabilitation of persons affected by tuberculosis and related medical and social conditions.
**Our vision** is the control and the ultimate eradication of TB.
**Our mission** is to increase access to effective treatment for all.
**Strategic Objectives.** The charity's strategic plan for 2017-20 contains five strategic objectives:
1) Provide information, guidance and support to individuals, communities and health and care services, so that people with TB access healthcare and receive a prompt and accurate diagnosis.
2) Partner health and care services to ensure people with TB receive the clinical and psychosocial support necessary for successful treatment.
3) Build TB capacity among civil society, and strengthen collaboration between health and care services and civil society.
4) Develop and use our organisational expertise to generate new partnerships and programmes and to support national and international advocacy.
5) Strengthen financial and staffing resources and systems to build the foundation for long-term sustainability and growth.
Page 1
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
## **OBJECTIVES AND ACTIVITIES Significant activities**
## **The Global Context**
The Achievements and Performance section describes our main activities and the people we work to help. All of our charitable activities focus on TB prevention, access to treatment and successful treatment with a particular focus on community action to achieve quality in the whole range of activity for effective people-centred TB care. Our activities are undertaken to further our charitable purposes for the public benefit, so as to address the health, social, humanitarian and economic impacts associated with TB infection and delays in diagnosis and treatment.
TB is an airborne disease that can affect anyone but is most common among people living in poverty because they are more likely to be malnourished, have poor immune systems and be living in crowded conditions. TB prevents people from attending education, earning a living or looking after their family, which increases poverty within families and communities.
TB remains the global emergency that the World Health Organisation declared in 1993. Tuberculosis is, apart only from Covid-19, the leading cause of death from an infectious disease and kills 1.5 million people a year (some three people every minute). A serious impact of the Covid pandemic is that attention and resources were removed from TB, leading to a 20% plus reduction in diagnosis of new infections, knocking back at least 5 years of global progress against TB.
Most deaths occur because patients do not know a cure is available or they have difficulty accessing treatment. Tuberculosis is also the main killer of people living with HIV in developing countries. Yet TB can be cured, even if someone is HIV positive.
Diagnosis of TB can be difficult, especially in children, people who are HIV positive or people with TB affecting parts of the body other than the lungs. Drugs for drug-sensitive TB are effective and low cost, but treatment takes at least six months and can cause unpleasant side effects so patients need support to ensure they complete the course. Incomplete treatment risks drug resistance that is difficult and costly to treat. The only vaccine we have, BCG, gives limited protection so the development of new vaccines, diagnostics and drugs plays a key part in the fight to eradicate TB.
Research into TB is finally beginning to bear fruit. New drugs against resistant TB have been coming into worldwide use over recent years; and the World Health Organisation (WHO) in mid-2021 announced approval of a new regimen, that will for the first time in 50 years, permit a significant reduction in the length of treatment for regular ('drug-sensitive') TB - by a third, from 6 to 4 months. WHO has also launched a new campaign with emphasis on treating latent TB (Infection that is not active), activity that especially calls for the community emphasis in which TB Alert specialises.
Many people think TB was eradicated in the UK. It never was. Although numbers have declined in recent years there are still around 5,000 cases each year.
TB Alert is the only UK-based specialist TB charity, and we work to fight tuberculosis both in the UK and internationally. TB Alert works to ensure that poverty and lack of awareness are not a barrier to accessing TB treatment and to eliminate the stigma and discrimination associated with tuberculosis.
## **Public benefit**
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that have been set out in our Memorandum of Association.
Page 2
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
2020-21 was always going to be a challenging year for TB Alert but COVID-19 dealt a devastating blow.
For our international work, donor decisions on a number of projects on which we were going to provide technical advice and support, were delayed; and, of course, our staff could not travel. Additionally, the Humana People to People Federation, with which we had a retainer arrangement to provide technical assistance, was severely affected financially by COVID-19 and needed to terminate that arrangement. This meant that nearly all our confirmed international programme income came to an end.
In the UK, the focus and funding of health services moved to COVID-19 and there has been no prospect of statutory funding for TB activity by voluntary organisations, a situation exacerbated by the focus of Public Health England on its own transformation into the new UK Health Security Agency.
The impact was that despite furloughing staff and reducing other costs, our reserves fell sharply to the point where, if the charity were to remain solvent, Trustees had to take immediate action. At the Trustee meeting in August 2020, the sad decision was taken to make staff redundant and move the charity to being staffed by volunteers and a few very part-time paid individuals. All salaried staff left by the end of November 2020.
That has by no means meant the end of TB Alert or of its activities, but it does reduce our level of activity. We seek to find ways to maintain valuable work while looking for opportunities to regain our previous level of output and impact.
Significant aspects of work, both before the redundancy decision and those that continue, include:
Work in India: The core support we give to our sister organisation TB Alert India has a great multiplier effect, allowing them to obtain grants from large international donors such that at present they have programmes with 600 staff across seven Indian States, having major impact on the health and lives of many thousands of people. We are also the prime donor for a project in the Northern suburbs of Delhi, ensuring community support to individuals with TB through the long months of treatment. We are especially grateful to Muriel Tatum whose legacy will fund the Delhi project through the coming year or more.
Psychosocial care for individuals with TB: A major output during the year was the writing and design of a manual on the need for and nature of psychosocial care in TB, an area that has been sadly overlooked. This was launched in April 2021 and is being disseminated by the International Union against TB and Lung Disease. We are now looking to work on developing a companion manual of training materials.
TB and Covid: We are working with TB Alert India to help them develop the capacity of their programmes to provide a community service able to test for both TB and Covid. The impetus is not just to increase Covid care in the face of the desperate pandemic sweeping India but also to ensure that TB testing does not further suffer as most healthcare services focus on Covid.
UK Awareness of TB: We fulfilled a contract from Public Health England to provide information leaflets to TB teams around the country, for individuals under treatment.
Technical Support to other Agencies: We supported Humana and Health Poverty Action on development of a range of proposals to USAID, Global Fund, and others. Sadly, the results of those applications were not known at the point when we had to decide to make staff redundant. As a result, although some were successful, we are not involved in their implementation. Happily, however, our then Director of Programmes is now fulfilling some of the work as an independent consultant.
Page 3
**TB ALERT (REGISTERED NUMBER: 03606528)**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
Research Support: We continue to work with University College London on two research studies, IMPACT and RID-TB, both funded by the National Institute for Health Research. We are most active in RID-TB's trials of new diagnostic, medication and treatment support models. We set up and facilitate a Patient & Public Advisory Group, which meets about every six months to advise the researchers on how to recruit participants and support them through the trials. This has been especially important in light of Covid since, on top of having to manage the clinical trials being suspended for several months, it brought to light interesting concerns about the interaction between Covid and tuberculosis.
Mutual support among individuals affected by TB: Due to lack of staff capacity, we were unable in recent years to provide active support to TB Action Group, known as T-BAG. This is the one group in Britain that is a mutual support network for individuals affected by TB. Thanks to a new TB Alert Trustee with personal experience of TB, the group is being resuscitated.
Providing a Community Action Perspective to national healthcare services: We made considered representations to the consultation for development of the new TB Action Plan for England published in mid-2021; and are active with a network of doctors and professionals in TB.
Helpline Information: We continue to respond to enquiries coming by phone or online, from members of the public, usually individuals or someone close to them, who have been recently diagnosed with TB. We are always careful to explain that we can provide general knowledge about TB but for specific personal medical advice they need to speak to their doctor or TB nurse.
We are very grateful for a couple of generous legacies and very much appreciate that almost all of our regular individual donors have continued their regular donations. Furthermore, a number of Trusts and larger individual donors have repeated previous grants to TB Alert, reflecting a trust in our ability to continue valuable work ensuring access to treatment and support for individuals affected by TB in both the UK and India.
## **FINANCIAL REVIEW**
## **Financial position**
The year 2020-21 saw our income total £221,910. Resources expended were £194,408. Of this amount, £186,259 was spent directly on charitable activities, £172,573 of which was from unrestricted funds.
## **Fundraising**
We would like to thank all the individuals, companies, trusts and foundations that have contributed to our work in the UK and overseas throughout 2020/21. Our donors have been critical in supporting our programmes and services, helping to change the lives of our beneficiaries.
## **Reserves policy**
TB Alert's reserves policy is to hold reserves equal to a minimum of four months' salary, premises and core administration costs. In the year, given the challenging operating environment due to the pandemic our reserves came very close to our minimum requirements. The trustees therefore made the decision to significantly reduce our operations resulting in staff redundancies and all other costs reduced to a minimum.
We have since benefited from some generous legacies which with our significantly reduced cost base has ensured we are now operating above our minimum reserve requirements. We are therefore continuing to push forward to deliver on our purpose of fighting against TB.
Page 4
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity was established as a company on 30 July 1998 and as a charity on 8 October 1998.It exists to promote awareness of tuberculosis and to support measures to advance the care and treatment of individuals affected by the disease worldwide.
The Charity is registered with the Charity Commission under No. 1071886 in the original name of TB Alert.
The Charity is a company limited by guarantee registered in England and Wales under No. 03606528.The Charity is governed by its Memorandum and Articles of Association which require that it has a minimum of three Trustees but specify no maximum.
## **Members' liability**
Each member has undertaken to contribute a maximum of £10 in the event of the Charity being wound up.
## **Recruitment and appointment of new trustees**
New Trustees are elected at the TB Alert Annual General Meeting. One third of the Board are subject to re-appointment each year, thus Trustees are normally appointed for a period of three years. The Trustees may co-opt a person who is willing to act to be a Trustee during the year. These Trustees are identified by personal enquiry or through advertisement. A Trustee so appointed will hold office only until the next Annual General Meeting at which point they will be proposed for reappointment.
## **Organisational structure**
The Trustees are responsible for the governance of TB Alert. The aim is to include within the trustee body a range of skills and experience appropriate to the aims and management of the Charity. Currently the trustee body includes people with relevant medical, community health, international programmes, advocacy, organisational management, and financial skills. The Trustees with medical and community health experience are leading practitioners in the field of tuberculosis. They also provide a link with charities, pharmaceutical companies and medical societies working in related fields.
## **Induction and training of new trustees**
New Trustees are provided with induction materials describing the legal basis and activities of the Charity and outlining their responsibilities.
## **Wider network**
TB Alert is an associate member of the International Union against Tuberculosis and Lung Disease (IUATLD) and affiliated with the global Stop TB Partnership, the other members of which are organisations around the World with consistent aims. These relationships do not impact on the governance of TB Alert.
## **Related parties**
TB Alert works closely with its sister organisation, TB Alert India, based in Hyderabad. TB Alert contributes towards the core costs of TB Alert India. Funds raised by TB Alert for projects in India are channelled via TB Alert India; TB Alert India either implements these programmes directly or delivers them through partner NGOs, in which case TB Alert India monitors activities and performance and provides technical assistance.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
03606528 (England and Wales)
## **Registered Charity number**
1071886
Page 5
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
## **Registered office**
44 Grand Parade Brighton East Sussex BN2 9QA
## **Trustees**
Dr P Davies (appointed 4/8/2021) Mr P J Sommerfeld Mr P Varma Mr R Wilkinson (resigned 31/12/2020) Ms A Luhar (resigned 31/12/2020) Dr R Bindra (resigned 8/8/2021) Prof L Cuevas (resigned 31/12/2020) Dr M Dedicoat Ms J Dosanjh-Elton Prof J Watson (resigned 31/12/2020) Dr N Coetzee (resigned 8/10/2020) Dr S Ahmad (appointed 23/3/2021) Ms S Chawla (appointed 4/8/2021)
## **Company Secretary**
## **Independent Examiner**
Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
## **Solicitors**
Laytons 2 More Riverside London SE1 2AP
## **Bankers**
HSBC Bank plc 31 Euston Road London NW1 2ST
## **PATRON**
Archbishop Emeritus Desmond Tutu
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of TB Alert for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 6
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued**
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 14th December 2021 and signed on its behalf by:
Mr P J Sommerfeld - Trustee
Page 7
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TB ALERT**
## **Independent examiner's report to the trustees of TB Alert ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Thacker FCA DChA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
14th December 2021
Page 8
**TB ALERT**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
102,996
**Charitable activities**
4
UK Programmes
15,354
International Programmes
38,370
Investment income
3
310
Other income
20,290
**Total**
177,320
**EXPENDITURE ON**
Raising funds
5
8,149
**Charitable activities**
6
UK Programmes
158,957
International Programmes
13,616
Advocacy Programmes
-
Other Costs
-
**Total**
180,722
**NET INCOME/(EXPENDITURE)**
(3,402)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
93,246
**TOTAL FUNDS CARRIED FORWARD**
89,844|Restricted
funds
£
44,590
-
-
-
-
44,590
-
-
13,686
-
-
13,686
30,904
8,018
38,922|2021
Total
funds
£
147,586
15,354
38,370
310
20,290
221,910
8,149
158,957
27,302
-
-
194,408
27,502
101,264
128,766|2020
Total
funds
£
72,240
45,408
96,147
661
-
214,456
16,568
198,692
102,506
2,743
466
320,975
(106,519)
207,783
101,264|
|---|---|---|---|
The notes form part of these financial statements
Page 9
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **BALANCE SHEET**
## **31ST MARCH 2021**
|Unrestricted
funds
Notes
£
**CURRENT ASSETS**
Debtors
11
4,948
Cash at bank
88,016
92,964
**CREDITORS**
Amounts falling due within one year
12
(3,120)
**NET CURRENT ASSETS**
89,844
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
89,844
**NET ASSETS**
89,844
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
38,922
38,922
-
38,922
38,922
38,922|2021
Total
funds
£
4,948
126,938
131,886
(3,120)
128,766
128,766
128,766
89,844
38,922
128,766|2020
Total
funds
£
16,122
95,684
111,806
(10,542)
101,264
101,264
101,264
93,246
8,018
101,264|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.
## The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 10
**TB ALERT (REGISTERED NUMBER: 03606528)**
## **BALANCE SHEET - continued**
## **31ST MARCH 2021**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14th December 2021 and were signed on its behalf by:
Mr P J Sommerfeld - Trustee
The notes form part of these financial statements
Page 11
**TB ALERT**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, including taking into account any potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants and donations receivable in respect of specific restricted expenditures are recognised as income in the period in which the relevant expenditure occurs or as specified by the donor.
Where grants are received during the year under review but relate to a later period the amount is deferred under Grants in Advance in the Balance Sheet.
All other donations and gifts are accounted for when they are received. Tax recoverable on gift aid donations received is provided in full in the period in which the donation is received.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Cost of generating funds
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities.
## Charitable activities
Project grant expenditure is charged to the Statement of Financial Activities when a constructive obligation exists, notwithstanding that they may be paid in future periods. All other expenditure is recognised in the period in which it is incurred.
## Allocation and apportionment of costs
Expenditure is allocated to areas of activity where the cost relates directly to that area, with salaries allocated based on time spent. The five areas of activity are: UK programmes, international programmes, advocacy programmes, fundraising, and governance.
continued...
Page 12
**TB ALERT**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Foreign currencies**
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
## **Pension costs**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. DONATIONS AND LEGACIES**
|Trusts and Foundations
Donations
Gift aid
Legacies|2021
£
19,625
23,565
2,365
102,031
147,586|2020
£
28,826
38,089
5,125
200|
|---|---|---|
|||72,240|
continued...
Page 13
**TB ALERT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
|**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
UK Programmes
UK Programmes
International Programmes
International Programmes
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Fundraising costs
Staff and associated costs
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct Cost
UK Programmes
International Programmes
Advocacy Programmes
Other Costs|2021
£
310
2021
£
15,354
38,370
53,724
2021
£
1,755
6,394
8,149|2020
£
661
2020
£
45,408
96,147
141,555
2020
£
2,564
14,004
16,568|
|---|---|---|
||2021|2020|
||£|£|
||||
||138,667|198,692|
||27,302|102,506|
||-|2,743|
||-|466|
||||
||165,969|304,407|
continued...
Page 14
**TB ALERT**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2021|2020|
|---|---|---|
||£|£|
|Independent Examination|1,500|1,800|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
## **Trustees' expenses**
Payments were made to no Trustees (2020: one Trustees) during the year totalling £nil (2020: £1,015). These consisted of reimbursement of expenses (mainly travel and subsistence).The amount of expenses incurred relating to governance was £nil (2020: £nil) and the amount of expenses incurred directly in the course of TB Alert's charitable activities was £nil (2020: £1,015).
## **9. STAFF COSTS**
||2021|2020|
|---|---|---|
||£|£|
||||
|Salaries|125,285|167,226|
|Employers' National Insurance|5,327|13,718|
|Employers' Pension|3,220|6,908|
||||
||133,832|187,852|
||||
||||
The average monthly number of employees on a Full Time Equivalent basis was 2 (2020: 3.7).
The average monthly number of employees during the year was as follows:
||2021|2020|
|---|---|---|
|Total|3|5|
No employees received emoluments in excess of £60,000.
Key Management Personnel remuneration amounted to £53,922 (2020: £70,020).
Page 15
continued...
**TB ALERT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
62,240
**Charitable activities**
UK Programmes
45,408
International Programmes
91,815
Investment income
661
**Total**
200,124
**EXPENDITURE ON**
Raising funds
16,568
**Charitable activities**
UK Programmes
196,095
International Programmes
79,198
Advocacy Programmes
2,743
Other Costs
466
**Total**
295,070
**NET INCOME/(EXPENDITURE)**
(94,946)
**Transfers between funds**
7,384
**Net movement in funds**
(87,562)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
180,808
**TOTAL FUNDS CARRIED FORWARD**
93,246|Restricted
funds
£
10,000
-
4,332
-
14,332
-
2,597
23,308
-
-
25,905
(11,573)
(7,384)
(18,957)
26,975
8,018|Total
funds
£
72,240
45,408
96,147
661
214,456
16,568
198,692
102,506
2,743
466
320,975
(106,519)
-
(106,519)
207,783
101,264|
|---|---|---|
Page 16
continued...
**TB ALERT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
|**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
**13.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
India - Delhi Divine Project
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
India - Delhi Divine Project
**TOTAL FUNDS**|
At 1/4/20
£
93,246
8,018
101,264
Incoming
resources
£
177,320
44,590
221,910|2021
2020
£
£
4,462
5,999
486
10,123
4,948
16,122
2021
2020
£
£
-
595
-
4,223
-
1,007
3,120
4,717
3,120
10,542
Net
movement
At
in funds
31/3/21
£
£
(3,402)
89,844
30,904
38,922
27,502
128,766
Resources
Movement
expended
in funds
£
£
(180,722)
(3,402)
(13,686)
30,904
(194,408)
27,502|
|---|---|---|
continued...
Page 17
**TB ALERT**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
## **13. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Patient Support Fund - UK General Fund
Patient Support Fund - Bedfordshire Fund
Patient Support Fund - Bradford/Leeds Fund
Patient Support Fund - Women's fund
India - Delhi Divine Project
Zimbabwe, DfID (Ref UKAID-IMP-117)
Patient Support Fund - Maitland Fund
Big Lottery Fund
Zambia HPP - COP
**TOTAL FUNDS**|At 1/4/19
£
180,808
1,124
1,810
1,150
409
15,837
180
2,965
3,500
-
26,975
207,783|Net
movement
in funds
£
(94,946)
-
-
-
-
(7,819)
-
(200)
(3,500)
(54)
(11,573)
(106,519)|Transfers
between
funds
£
7,384
(1,124)
(1,810)
(1,150)
(409)
-
(180)
(2,765)
-
54
(7,384)
-|At
31/3/20
£
93,246
-
-
-
-
8,018
-
-
-
-|
|---|---|---|---|---|
|||||8,018|
|||||101,264|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
India - Delhi Divine Project
Patient Support Fund - Maitland Fund
Big Lottery Fund
Zambia HPP - COP
**TOTAL FUNDS**|Incoming
resources
£
200,124
10,000
-
-
4,332
14,332
214,456|Resources
Movement
expended
in funds
£
£
(295,070)
(94,946)
(17,819)
(7,819)
(200)
(200)
(3,500)
(3,500)
(4,386)
(54)
(25,905)
(11,573)
(320,975)
(106,519)|Resources
Movement
expended
in funds
£
£
(295,070)
(94,946)
(17,819)
(7,819)
(200)
(200)
(3,500)
(3,500)
(4,386)
(54)
(25,905)
(11,573)
(320,975)
(106,519)|
|---|---|---|---|
||||(11,573)|
||||(106,519)|
continued...
Page 18
**TB ALERT**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2021**
## **14. CONTINGENT LIABILITIES**
The balances on the restricted funds will be used to continue to fund the project to which they relate. In the unlikely event that the project is terminated, the balance will be repayable to the original funder where applicable. It is not possible to evaluate the potential liability that may arise in this situation.
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st March 2021.
Page 19