REGISTERED COMPANY YUMBER: 03600528 (Englgnd and Wales) REGISTERED CHAIUTY NUMBER: 1071886 uNAJ1TEFllNIAL STATEWTr4TUQ_RJILEYEAR E_ND&DIJWCll L024 TB AJLR_T (LCOMP_L1hJlTKD RY G411KE) Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
TB ALERT CONTENTS OF THE FI,NciAL ST ATEMENTS FOR THE YEAR EIIDLD 31 MARCH 2024 Pa%e Report of Ihe Trustees IDdependent Examiner's Report Statement Trf Flnancial Actllities Balance Shect Notes to the Flnancljl Statements 12 10 111
TB ALERT GISTERED NUMBER: 03606528 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trust¢¢s who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the clwity for the year ended 31 March 2024. The tnteeS have adopted the provisions of Accounting and Reporting by Charities.. Statemcnt of Recommended Practice applicable to charities preparing th¢iT accounts in accordanc¢ with the Financial Rcporting Slandard applicable in the UK and R¢publi¢ of Ireland (FRS 102) (effective l January 2019). OBJEcfivES AND ACfIVtTIES Objectives and aims Our objects, as defined in OUT 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 cffects of tuberculosis so as to heighten awareness of the need for bettcr dct¢ction, tr¢atmcnt and rehabilitation of persons affected by wberculosis And related medical and Social conditions. Our vlBlon is the control and the ultimate eradication of TB. Our ml$&lon is to increase access to effective treatm¢nt for all. Strategle Objectlves . The charity's current str&te8ic plan contains five key objectiveg to., l) Provide inforniation. guidance and support to individual,q. communities health and core seryice5, 50 that people with TB access hoalthcarc and rcceivc a prompt and a¢¢urat¢ 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 amon8 civil society and 8trengthen ¢ollaboraiion between health and care services and civil Society. 4) Develop and use our organisalional expertise to generat¢ new partherships and programme8 and to support national and international adva¢Y. 5) strenen fllW]¢ial and st&tTing resource5 and 8yStem8 to build the foundation for lon8-terni 8U8tainability ond Page I
TB ALERT GISTERED NUMBER: 03606528 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIvTrtES Slgnificant activltles The Global Context The Achievements and Perfomjance section describes our main activities arid the people we work to help. All of our charitable activities focus on TB pr¢v¢ntion, access to treatrn¢nt and successful treathient with a particular focus on community action to achieve quality in the whole rang¢ of acttvity for ¢ff¢¢livc p¢oplc-ccntr¢d TB Care. Our aclivities are und¢rtaken to further our charitable purposes for the public benefit, so as to address th¢ health, social, humanitarian and economic impacts associat with TB infection and delays in diagnosis and treatmcnt. TB is an airborn¢ disease that can affect anyone but is most common among people living in poverty because they ar¢ more likely lo be rnalnourished, have poor immune systems and be living iri crowded conditions, TB prevents peoplc from attcnding ¢ducation, ¢arning a living or looking after th¢ir family, which increases povety within families and communities. TB remains the global emerg¢ncy that the World Hcalth Organisation (WH(l) declared in 1993. Tuberculosis is today the leading Cause of death worldwide from an infectious di8ellse and killcd 1.25 million people in 2023 (WHO Global TB R¢port 2024). Most deaths occur because paticnts do not know a curc is available or have diffiLulty acccssing treatment. Tuberculosls is also the mAin killer of peoplc livin8 with HIV in devcloping countries. Yet it Cdn be cur¢d, even if someone is HIV positive. Diagnosis of TB can be difficult, espectally in children* people who arc HIV positivc, or pcoplc with TB affccting parts of th¢ body other than the lungs. DNgs for dnig-sensittve (ie 'ordinary') TB ure effective and low cost. A new regimen lasttng 4 instcad of 6 months ha5 bc¢n approvcd by WHO bui becausc it includes a relatively ¢xpcnsive drng, Rifapcntine, it has so far been little uscd. TB drugs can ¢ausc unplcasant 5idc effects so patients necd .8UPPOrt to ensure they complete the cour¥c. In¢omplele treatmenl risks dTU8 resistance that is di]culi and costly to treal. After 102 years, BCG, for all its limitations, remains thc only vaccin¢ against TB. Unlikc the global effort that developed vaccines against Covid 19 in less than a year, TB is not given the same att¢ntion and resourc¢s. Nonetheless, we are now in An cxciting time for action against TB. Rcscarch is finally bcartng fruit. Th¢ is renewed energy in seeking a better vaccine. with optimism that at least one of th¢ caTididAtc products currcnlly under trial will lead io a new vaccine in use about 5 years from now. For treatrnent, a range i)f n¢w regimens and drugs are under trial. Thcrc is rcal hupe that affordable and accessible r¢gimcns of 4 months or less will soon bc available. Already, two new regimens for drug-rcsistant TB. bringing trcatm¢nt length down from 2 ycars lo 6 months, havc bccn rcccntly approv¢d by WHO and ure now being rolled out in many couniries. Further developmLnts in diagnostic lools ar¢ also promising but last year still only just over half of new diagnoses (52 % ) of individuals diagnosed with active TB, were teslcd with old-style sputum tcsts rathcr than thc bc$t available modern tool that offers diagnosis within a couplc of hour8 rathcr than we¢k5. WHO has also launched & c&unpaign with emphasis on treating latent 'fB (Infection that Is not active) to prevent active TB dev¢lopin8. The United Nations High Level Meeting on TB in September 2023 gave a new impetus to efforts to ov¢rcome TB. The Political Dcclaration agreed by all member-states ha8 real targcts covcring many of th¢ issues above. There is hope that th¢se will be translated into real political will to act on TB and achieve thc WHO target of n]aking it a rare disease by 2030. Many people think TB was ¢radicatcd in thc UK. It never was. Although numbers have dcclincd in r¢cent years there are stAII almost 5,000 cases each y&ir (UK Health Security Agency 2023 'Latest News and Updates from the TB National Unit, for England plus estimates from the other 3 nations). 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 awarelless are not a barrier to accessing TB treatment and to eliminate the stigma and discrimination associated wtth tuberculosis. The thcme nmning through all our work is ommiinity action complementing the medical SiCe$ of govenllnentaI TB progvrammes. Page 2
TB ALERT CISTERED NUMBER: 03606528 REPORT OF THE TRUSTE_ES FOR THE YEAR ENDED I MARCllL024 0ECTIVEs AIYD ACTtvtTIES Public benellt In shaping our objectives and planning our activities for the year, th¢ TrustL'es have given consideration to the duties set out in section 17(5) of the ChaTities Act 2011 to hav¢ due regard to public bencfit. In particular, the Tnte¢S have considered how the planned activities will contribute to the overall aims and objectives that hav¢ becn set out in our Memorandum of Association. Page 3
TB ALERT (REGISTERF:D NUMBER: 03606528
REPORT OF THL TRbSTEES
FOR THE YEAR F.NDED 31 TrIARCH 2024
ACHIEVEMEN'T AND PERFoRMNCE
Charitable activitles
Due to financial prcssures as a rcsult of the Covid P<U]demic an(1 Lhdiig7LS in recent ycar5 10 the aN'1c ilabilily of Slutc)rY.
grant opportunities, at tlie end of 20?0 TB Alert was t()rccd to drastiLalls" rcdu¥e its I¢vLI of dLtii'ilS' in order lo remain
501v¢nt. It has, howcvcr, managed TO continuL meaningful impact. Duringi ?Ufl_?4 TB AILrt LoiitinuLd io .4iippoM lis
su¢ces%ful sisl¢r organisalion in India and lo conlinue some work in th¢ Liniicd Kingdom. opcrating wilh a volunlary
Executive Truslee, inputs trom other I'ruslees, and threc very part-lime paid qiatt-.
We continuc to rcccive in¥ome fTom indiN'idual d()nors, small ITusI.% and Ihc OLcasionctl Icgacy bul wc arc noi in rcLcipi
of any statutory, LUMpY or major Iru%t grants. As a stTaiegic d¢Lision, W'L n)aintain suiiic rf4Ltivity in the L'K but tocii
our ¢fli)rts on mainl4iining pr()vi8ion ol- corc funding) 10 our sistcr ()rganisaiion, TB AILirt India ITBAI), pluq %uppurt ot. a
specific prujecl in Dclhi. a% d¥sL'ribcJ bclow.
Ai th¢ $amc timc, wc li)()k fur upporNnitics 10 regilill (iur prcvii)us levLI of inipacl. gil'cn thal a% d¥ath4 Ir(Ini Q'iivid huvc
been muLh rcduLcd by vaLLinali()n programmL%. 'rB 1% oncc aguin tl)L bJfLalCSI Lausc ()I' d¢iiili glc)b
TB ALERT GISTERED NUMBER: 03606528 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 c) We are also beginning PPI work on a new study at UCL, aiming to identify genetic markers that will identify people whose lalent TB is mor¢ lik¢ly to progr¢55 to activ¢ di5¢a8c. Aliing8idc thi8, wc ar¢ supporting another clinician/researcher at UCL who is convcning a group of ex-patients who can. over the Coming years, bc trained and supported to provide PPI support to many diffcrent rcsearch projects as and when they aris¢. d) We also commonly receive approaches from other researchers seeking assistance with PPI. We help them with advice, support their funding applications. and link thcm to affected individuals wh¢r¢ appropriate. e) OUT Executive Trustee sits as a member of the UNITE4TB Community Advisory Group. U4TB is a massive research programme of platforni trials, fiu)ded largely by the European Union, which is testing a large range of new TB r¢8imens with a view to identifying those wbich will radically rcduce TB treaknenl ttm(.' Supporting individuals affcctcd by TB.. We provide comprehcnsive infomiation and peer SUPPOrt through our dedicated TB infornialion servic¢. Individuals concerncd aboul TB can contact us by phonc, email, or via our online forum, where they can connect with others who have personal experience of TB, access reliable inforn]g4tion and b¢ signposted to 8ervices. This Servic¢ attracts enquirics from around the world. While we offcr general infonnation and guidancc, w¢ always emphasise the importancc of consulting with qualified hcalthcar¢ profL'ssionals for personalised medical advic¢. Mutual support among individuals affected by TB.. We continue to support TB Action Group, known as T-BAG. This 18 thc one group in Britain thal offcrs a mutual support network for individual4 affected by TB which is often of great help to people recently diagnosed with the disease. Its members are also called upon to provide input to healthcare staff training events. In addition, they can en8age in advoLacy for 8reat¢r action on TB. Without staff support, T-BAG has found it ditTicult to be AS activ¢ as it would like but recent volunteer engagement in its administration by onc of its m¢mbers giv¢s optimism that it can bc rcsurrccted. In addition, we have becn working with Queen Mary Univ¢rsity London which 18 Seeking to creat¢ a TB Centre which would include a buc for T-BAG. Raising TB awareness: TB Alert actively en8a8cs in raising awareness about TB. This ycar, we partnercd with BHA for Equality to dcliver a social mcdia Gampai8n for World TB Day. Our frec TB resources continue to be accessed by TB palients and healthcare professionals through our website www.thetsvthabouttb.or8. We are also SUPPOrting the production of updatcd patient infom]ation with the NHS and as part of ongoing Clinical trials. Building capacity through training.. TB Alert hF45 a strong track record of dLlivering training programmes for healthcare and community workcrs. W¢ are excited lo announce that our receni bid to th¢ Global TB Alliance for Drug Dcvelopm¢nt has bccn succcssful. This funding will ¢nablc us to dcvelop li new onlinc training modulc. This followed an approach from the Alliance to Use TB Al¢rt's innovativ¢ TB "Snakes and Ladders game, which illustrates TB care challenges, in their activities. Inforn]ation Support.. We also receive queries from TB nurses relating to the set of TB inforn]ation leaflets that we developed and which are available free of charge on our website (www.tbaltyrt.org), These currently bcing revised by the NHS and we are helping in that process. Advocacy for action against TB: Tuberculosis continues globally to receive less attcntion and funding than it deserves as the greatest killer by infcctious diseasc. We engage, th¢refore, with various networks of health and d¢velopment NGOS. In 2023-24 this meant pressing the then government to make a generous pledge toward the teplenishment for the next 3-y¢ur period of the Global Fund against Htv, TB and Malaria, joining with other nations in raising the Fund's Te50urces by 300/0. W¢ were disappointed that government instead reduced its support by 230/0 but at least we have reason to believe that without thes¢ advocacy efforts, th¢ cut would have been much wors¢ at almost 500/0. We were happier that our representations, mad¢ with other NGOS, h¢lped to a¢hi¢ve a positive UK input to th¢ UN High Level Meeting (UN-HLM) on TB of Heads of State or their senior representatives in September 2023. The UK government was active in shepherding the generally positive Political DeclaTation (The outcom¢ of an HLM), through some difficult moments, and also announced additional funding for research into new drugs and regimens by the TB Global Alliance. Page 5
TB ALERT (REGISTERED NUMBER: 03606528) REPORT OF THE TRLSTEES FOR THE YEAR 7)ED 31 MARCH 2024 The bW_HLM Declaration, adopted by all member states, signals accelcration b! govemmcnls ot cftorts agrainst TB. Certainly. many governments, cspccially those of eoLmtric5 Wlth high l-B blirdcns. arc USillbJ It as a framework lo develop and measure their TB activity. This means there is still some optirnism thaT th¢ World Healtli Or&Tanizaiion target of making TB a rare discase by 2030 will still be achieved. Fundraising Volunl¢ers.' Our work would not be p(issible without ihL ama£in¥ Lontribulions and etTorts ()I' Iiur fidraiS¢rS to hLlp us %avc lives fr()rn TB who havc run thc cxtra mile, sLaled grcdt hci&7his or madL US the b¢i)cfitting charity of an inlLmal RAF buxing Lompctilion. At UUT currcnt 817e, w¢ are espeLially graieful fur Ihc occasional legaLy, and very niuLIi <ipprc¢ial¢ ciiir individ15al dun()rs who continuc thcir rcgyul£ir donation%. Furth¥rniorL. a number 0£. "fiusl4 largcr ii)dividual di)nors TriÉifvL rcpcaicd previous grants to TB Alert, rctlcLting a INSI in our ability to continue K'aliiable work ensuring) aLce.qs Ii) tre4ilmenl and support for ii)dividudls alliLtLd by TB in b()th th¢ L K and India. FIYANCIAI. REVILW Flnanclal posltion T1]kS lo a Ic&Tacy rcceivcd ncar the end ot, thL' prci'iou8 tinanciul ycar. thc yeiir 20?1_?4 Silw a r¢duLLd drain on re8crv¢s. Noncihclcss. our rcgourLcs c()nlinucd Iii bc insurriLicnl l(i alliiw li.% ILI bcb)in hiriiig full-1i11iL .41111.1. ag?ain and we continue til uperutc with ()nly 3 very pafl-tiine paid iiidiviLliial% und a voluntary Lxc¢uliv¢ Truslc¥. all workiiig tr(Im homc. Our income tolalled £58 237. and resources expended wcr¢ £67 543 ot. which all blil £? 390 wa5 uqcd on dir¢¢t charitablc purpose,8. Fundralslng WL wiiiild lik¢ to thank <111 the individuals. trusts and foundatiiins that l)4lVL' contributcd i() iiiir wi)rk in Ihc LK Kind overseas throiighoul 202.3_24. Our dLTrnors haNc bcoii Critical in suppc)rliiig? OLir prngraiiiinc4 and scrn'iccs, helping Ic) Chie the lives 1)l-our beneticiaries. Reyerves pollcv TB Alcrt's rcscrvcs p()IiLy IS lo hold rLscfvcs Lqual i() a ininirnuni uf four n)onllis' sulury, prLlllI.sc% ujid cvrL' administration cos15. In tliL %ec()n(I half of ?020, &yivcn the LhJllenging L)p¥raling eni'ir(Inincnt duL lil IhL P¥inilLllliL, c>ur r¢5cfvLS LulliL very Ll(1SL to Ihc%L minimuni rL'quirLmLnls. Tru%tcc8, Ih¥rct(Ii'¥. d¢LidLd t() signi IILiÉ l)Ily r¥duci (IpLratiiins, As a rc,suli, Ihc orgyanibalioii rLniKiiiicd, LtsntinuLs to bc, a &F()Liig LunLLrn. Thc Icgacy L()Inbincd wilh our rcdu¥¢d cosl ba.%c havc ¥n8urcd w'c lire iiow opcrcilin& abiiv'L uur iiiiniinuin rcscrvc requircmcnts. Wc continuc l() push t-oard Ici dclivcr i)n our purp()%c ()I' Iigyhiin¥ 'l'B. STRUCTURE, COVERNLNCE AND MANAGEMENT Governing document The c.harity wa.% cslMbli5hed i& s a company on _30 July 1998 and as a ihLirity on X QLI()bur 199X.11 cxisl4 Iii proniolc awarenes% C)t" tubercu105is and lo siipport measures to ddvlmce tlic l(l and trLalniLnl ot. indii'iduals affLLtcd by the di%Lase worldwidc. The Charity is registered with th¢ Charily Commission under No. 1071886 in the OrigTinal ndn1¢ lif TB ,Ilert. Th¢ Charity 18 a company limitcd by guarantcc registcrcd in Engliind and Wlllc% undLr No. O?6065111.Thc Chariry is govemed by its Meinorandum and Articles of Association whi¢h require that li has a minimum ol- three l-ru%lL'es but specify no maximum. Member5, liability Each member has undertaken to contribute a imaxinium ol'£ l O in tlie cvcnl ot thc Charity bcing wound up. Page 6
TB ALERT GISTERED NUMBER: 03606528 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTifRE, COVERNANCE AND MANAGEMENT Recruitment and appointment of new trust¢es New TDJstees are elccted at the TB Alert Annual G¢neral Me¢ting. One thiTd of the Board are subject to rc-appointment each year, thus Trustees are nonnally appointed for a period of three years. Th¢ Trustees may co-opt a person who is willing to be a Trustce during the year. These Trustees are identified by personal enquiry or through advertisement. A Trust¢¢ so appointed will hold office only until the next Annual General M¢¢ting at which point they can be proposed for reappointsnent. Organisational Jtructure The Tntee& are responsible for the governance of TB Alert. The aim 15 to include within the trustee body a range of skills and cxperience appropriate to the aims and nwiag¢ment of the Charitv. Currently the trustee body includes pcople with relevunt medical, community health, int¢rnational programmes, udvocacy, organisational managemenL and financial skills, The Trustees with medical and community health experience are le&ding practitioners in the field of tuberculosis. They also provide a link with Charities, pharn]aceutical compwucs and m¢dical socicti¢s working in related ficlds. Among the Trustees there are 2 TB survivors, 3 doctors, I nurse, 3 experienced managers of the voluntary sector, 4 women and 4 mcn. Jnduetlon and tralnlng of new trustees New Trustccs are provided with induction materials describing the Icgal b&%is and activities of the Charity and outlining their rcspon5ibilitics. Wlder network TIJ Alert follows the International Union against Tuberculosis and Lung l)i8case {IUATLD) and is affiliated with the global Stop TB Partnership. the other members of which are organisations around the World with con8lStcnt aims. These relationships do not impact on thc govcrnance of TB Alert. Related partles TB Alert works closely with its Sister organi$ation, TB Alert India, based in Hydcrabad. TB Alert contributes towar(ts the core costs of TB Alcrt India. Funds raised by TB Alert for proj¢cts in India are channelled via TB Alert India which eith¢r implemcnts th¢sc programm¢s dircctly or delivers them through parther NGOS, in which c88¢ TB Alcrt India monitors activities and perf0ml¢¢ and provides technical assistance. REFERENCE AND ADMINISTRATIVE DETAILS Regtstered Company number 03606528 (England and Wale8) Reglster¢d Ch&rlty number 1071886 Reglstered offic¢ 44 Grand Paradc Brighton East Sussex BN2 9QA Trustees Dr P Davi¢s Mr P J Sommcrfeld MrPVarn Dr M Dedicoat Ms J Dosanjh-Elton Dr S Ahmad Ms S Chawla Ms L Brogelli Page 7
TB ALERTGISTERED NUVtBER: 03606528J REPORT OF THE TRUSTEES FOR THE YF,AR EYDF.D 31 LVIARCH 2024 REFERENCE LND ADMIryISTRATIVE DETAILS Independent F.xaminer Dr Shona F W£trdrop C.A. Chariot Ilous¢ Limitcd Chartcrcd Accountanis 44 Grand Parad¢ Brighton Eagt Suqqcx BN2 9QA Solicitors Layt()ns Pinners Hall 105-1 OS Old E3rL)ad Strecl London EC2N' IER Bankers HSEIC Bank plc 31 l.:uston Road London NWI 2ST Appruvcd by ordcr of thc bourd of Irustecb on and signLd on its bL'hdll' by.. Mr P J SomiYcrtcld- Tru%tlL Page 8
tNDEPENDENT EXAMINERIS REPORT TO THE TRUSTEES OF TB ALERT Independent examlner'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 31 March 2024. Respon$lbilitie5 and bi$ls of report As the charity's trustees of the Company (and also its directors for the pury)Obes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companic8 Act 2006 Cthe 2006 Act,). Having satisfied myself that the accounts of the Company arc not required to be audited under Part 16 of the 2006 Act and are eligible foT ind¢pcnd¢nt examination, I report in respect of my ¢xamination of your charity's accounts carried out und¢r Section 145 of the Charities Act 2011 ('the 2011 Act,). In caTrying out my examination I have followed the Directions given by the Clwity Commission under Section 145(5) (b) of the 2011 Act. Independent examlner's statement I have completed my cxamination. l ¢onfm that no matters have come to my attention in connection with the examination giving me cau5¢ to believe: accounting r¢cord8 were not k¢ in respwt of the Company as required by Section 386 of thc 2006 Act. or th¢ accounts do not accord with those records. or the accounts do not comply with the accounting rcquircmcnts of Sectton 396 of th¢ 2006 Act othcr than any requirement that the accounts give a truc and fair vi¢w which is not u matter considered as p&rt of an indepcndent examination. or thc accounts have not been prepared in accordance with thc methods and principlcs of thc Statemcnt of Rccommcndcd Practicc for accounlin8 and rcporting by charilic5 (applicablc to charities prcparing ihcir accounts in a¢¢ordance with the Financial Reporting stand applicable in the UK and R¢publi¢ of Ir¢Id (FRS 102)). I have no concems and have comc acros8 no other matter8 in connection with the examination to which altenlion Should be drawn in this report in order to enable a proper understanding of the accounts to be reached. kg.. I)r Shona F Wardrop C.A. The In5titutc of Chartered Accounlants of Scotland Chariot House Limited Chartercd Accountants 44 Grand Parade Brighton East Sussex BN2 9QA Page 9
TB ALERT STATEMENT OF FIN.LNCL4L ACTIVITIES aN_cORPORATIG AN I.NC0F, AN'D EXPEJDITLRE.ACCOLThT) FOR THE YEAR Ell>F.D 31 LMARCH 2024 2023 Ti)lal nds Uiircslricted tunds Rcsrriclcd funds Total funds Notcs INCOME AND ENDOITr'MENTS FROM Donalions and legacie.8 39.027 12.000 £1,027 86,866 Charitable activities UK Programrncs 4.962 10,424 Investmcnt income 2.24 2,?48 586 Total 46.?37 12.000 97,876 EXPFNDITURL ON Rai8in¥ lund 2,34.3 1.114? Ch*rltable actlvitle UK E'rog7ruinmL Inl¢rnati()nal Pr()&rramin¢ 12,594 52,6116 l? S(14 5?,()116 14.•.14 54,941 Total 67,541 67,543 70.?17 NET INCOMb.l(F.XPENI)ITLRE) {21,306} i ?.ni)o (().-B116) REC'OIYC'II,IA'I'ION OF Tr UNDS Total fuiids brought l(Invard I111,-644 141..5511 TOTAL FUNDS CARRIED FORWARD I'?0,?.38 l ?.01)6 1.1?,244 141.540 Thc notes form part of thcse fmancial statements Pagc 10
TB ALERT GISTERED NUMBER: 03606528 BALANCE SHEET 31 MARCH 2 24 2024 Total fimds 2023 Total funds Unrestricted funds Restricted unds Notes CURRENT ASSETS Debtors Cash at bank 12 2,168 121,794 2,168 133,800 6,987 138,237 12,006 123,962 12,006 135,968 145,224 CREDITORS Amount8 falling du¢ within one y¢ar 13 (3,724) (3,724) (3,674) NET CURRENT ASSETS 120,238 12,006 132.244 141,550 TOTAL ASSETS LESS CURRENT LIABJLITIES 120,238 12,006 132,244 141,550 NET ASSETS 120,238 12,006 132,244 141,550 FUNDS Unr¢stri¢ted funds Restricted funds 14 120,238 12,006 141,544 TOTAL FUNDS 132,244 141,550 Th¢ charitablc company 18 entitlcd to cxcmption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. Thc members have not rcquircd the company to obtain an audit of its fmancial stat¢m¢nt8 for the year ended 31 Mah 2024 in accordance with Stion 476 of the Compani¢s Act 2006. The tnleeS acknowl¢d8¢ their r¢sponsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Comp#ni¢s Act 2006 And preparing financial statements which give a true and fair view of the state of affairs of the charitsble company as at the end of each fmancial year and of its surplus or deficit foi. each financial year in accordance with the rcquirements of Sections 394 and 395 and which otherwise comply with the Tequirements of the Companies Act 2006 relating to financial statements, 80 far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitsble companies subject to the small companies regime. The financial statements were approved by the Board of TnL8tees and auth0ri5ed for issue d were signcd on its behalf by: on Mr P J Sommerfeld- The notes forn part of these financial stat¢ments Page 11
TB ALERT NOT_ES TO THE_FI.NLNCIAL STATF.ME.STS FOR_THE_YEAR EryDF,D 31 MI&RCH 2024 ACCOU'T[G POLICIES Basis of preparin2 the fAncial statements The financial statLments of th¢ charitable company, which is a public benefit entitv under FRS 102. have been prepared in accordancc with thc Charities SORP IFRS I O?) 'A¢L<)unlingy and Rcpi)rting by C'l)Llfitics.' Siatcmcnl of RecommLnded Practice dppIiLablc lo cli(Wities pr¢p¢wing thcir aLLounts in aLC()rdanLc H'iih thc Finanlial Reporting, Standard applicable in the LK and Repiiblic ot- IrLl<ind (FRS 1021 letteLtiwe l Janii&Lry ?0191' Financial Rcpc)rtiiig Standard 102 'ThL FinanLial Repurtiiig Siiinddrd &ippliLablc in Ilic IJK and RL'publiL c)r Ircland, the C.,0mplIeS Act 2006. 1'h¢ financial %lalimL'nls Iiav¢ bccii i)rop<ircd undcr Ihc hisiori¢al Lost convention. Al Ihe limc ol. approving Ihc financial .qlalLrn¢nls. Ihc Ini.%leLs haN'L u rc&%()nablc Lxpecli¢ lii)n Ilial Ihc cliarill ha adequate rLsourLei lo L(Inlinue in operiili()nÈil ¢xi%tencL t()r tli¥ fi)rLILL'abli fuTLire Liiid c)n Iliai bi& si4 IhL Lharily i considercd to bc a going Lon¢crn. The Einancial slat¢meni,i arc prepared in 5tcrling which i.s the fuiicti()nal currency ()I' IhL entity. <lli(l arc roundcd lu the neiircst £1. Income All iiiii)mc is rcL()gJnisLd in Ihe Stalcmcnt of Fin(iiicial Actik'ilics (InLL th¥ Lhcirilv ha% efttiilLniLnl In Ili¢ t'und.4, il is pri)b(IblL Iliilt IhL ilIC()TiiC will b¥ r¥LLivLd and IhL &imouni Lan be IllLa%ui'Ld rLlidbls', Grants and di)nali(Ins rccLivablL in r¥spccl ()I' speLifi¢ rc%triclcLI LxpLniiiturc5 arL r¥L()&trl)i5cd as inLuin¢ in Ihc period iii wliiLh the rclLvanl LxpcnditurL uilurs ur a.% 4pcLified by thc d()nor. Whcrc gran15 arc rcL¢iv¢d during tlic ycar undcr rcvicw but relaiL Iii a laiLr peri()Ll IhL dm()Linl 15 Llclerred under Grunt8 in Advdn¢¢ in thc B&lanLe Shccl. For Icg7acie5, Lnliilcml'iil ig taken (Is the Larlicr nf thc dutL on 'hich.. the ¢h<irity 1% &warL thai pr(Il)ati hu8 bccn grantcd, the L.StalL ha8 bLLii tiniiliscd and nulifiLalion h414 bcun iiiadc by th¢. CXLculI)rlNI to thu ¢liiifiiy Ihllt distribuli()n will be made. or when a di4lribuliiin is received fr()ni IhL eqlall. K¥cLipl ()I' (I leg7acv, in whiilL' or in part. ]% Iinly Liiii%idLfLd pr(IbL2bl¢ whc'n IhL <im()Lilli Lan bc mCa.ql¢d rcliabl). and tliL ihsll'il! l)a% bcL11 n()lificd ut. Ihc LxcLulor'% inlLnii()n ti? niiikL il di.stributiun. All othcr dvnatiuiis and &?illb ari a¥¥ountcd t.or whLn thcv arc r¢¢¥ived. Tax rci()VLrablc on &vilt ciid d()naiiun% r¢Lcived 18 pr(Ividc(l in tull in th¢ pLrii)d in which Ihc ilonali()ii rLCLiVCd. Expenditure LiabilitlC5 arL' rccogni.scd CXPL'n(liMrc as .s()()ii a% therL' is a Icgal or c()nslruLtiN'c obligation Lciiiimilliny Ihc chariiy lo that cxpcnditurL, il 1.4 prc)bublc that a tr&iiislir uf ¥ionoiiiic bcnulil.4 will bc rLqiiirLd in %ittliiiiLni (Ind the am()unt of the obl igalion Lan be mLasured reli(Ibly. b..xpLnditurL 1% JccDuntc(I for on an 1¢ ccniiils b&lSiS Lind hus bccn classilicd un(Icr hL'adings Ihal aggi'Lgiaic dll L()sl rLldtcd to ih¢ ¢.Il¥g()ry. IlThcri L()sIs Lcinn(Il bL dirLCtIy attributed lo particular h¢ading8 Iliey hdvc bccn allocuted i() aLlivilic5 on 42 basil Lonsi.%lcnl ivith the u%c ot. re.4()uwes. Cost of gLncratingr funds Fundraising custs are those inLurred in seeking voluntary Contributions and do n()l inLlude the co%ls of disseminating infortnalion in support ot'¢h47ritable aclifv'ities. Charitable activities Project grant cxpenditurc is charged to the Siatcmcnl of Findn¢ial Activitics w'hen a ccinstruclii'u obligation exists, notwithstanding that thcy may be paid in futtirc periods. All other cxpenditurc is reLogniqcd in thc period in which it is incurred. Allocation and apportionment of costs Page 12 coniinued...
TB ALERT NOTES TO THE FINANCIAL ST_ATEMENTS - Continued FOR THE YEAR ENDED 31 NLARCH 2024 AccoifNTtNG POLICIES- eontlnued Expenditure Expenditure is allocated to areas of activity where the cost relat¢s dir¢ctly to that area, with salari¢s allocated based on time spent. The five areas of activity ar¢: UK prograrnmes. international programmes, advocacy pro1}m¢s. fundraising, and govemance. Taxyddon Thc Charity is considered to pass th¢ tests set out in Paragraph I SLhedule 6 Finance Act 2010 and therefore it meets the definition of a charitsble company for UK CoTporation purposes. Accordingly the Charity is potcntially ¢x¢mpt from tsxation in respect of income or capital k¥ains received within categories covered by Chapter 3 Part I I cooration Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are &pplied exclusively to charitable pUOse5, Fund 8c¢oundng Unrestrict¢d funds can be used in accordance with the charitable objectivcs at th¢ discrelion of the trustees. Restricted fimd8 can only be used for particular restricted purposes within the objects of th¢ charity. Restrictions arisc when spccificd by thc donor or when funds aT¢ raised for particular restricted purposes. Further explanation of the nature and pU05e of each fund is included in the notes to the financial statements. Forelgn curr¢n¢les Assets and liabilities in foreign cuen¢1¢5 ar¢ translated into sterling at the ratcs of exchange n)ling at the balance sh¢ct datc. Tran8a¢tions in forcign curr¢nci¢q arc translated into Sterling at the rate of exchange ruling at the dak oftransaction. Exchange differences are taken into account in TiVing at the operating re5uII. Judgements and key Jourees of egtlmAtlon llncertalnty In the application of the charity's accounting poli¢i¢s, the charity 18 required lo make judgments, estimate$ and assumptions about the carrying value of as5¢ts and liabilities that not readily appur¢nt from othcr sources. The estimates and as8ociat¢d assumptions arc based on historical cxperience and othcr factors considcrcd to be relevant. Actual rcsults may diffcr from these estimates, The ¢stimates and undcrlying &8sumptions ar¢ reviewed on an ongoing basis. Revisions to accounting ¢Stimates re recognised in the period in which the estimate is reviscd, if the rcvision affects only that pcrlod, or ID the period of the revision and futLwe periods if the revision affects both th¢ cutrent and tUre periods. Thcrc ar¢ no e5timatc,% and assumptions that ar¢ Gonsidcrcd to have a si8nificant risk of causin8 a material adjusiments to the financial statements in a tUre period. Flnanclal Instruments The charity has only financial a55els and finanLial liabilities of a kind that qualify as b&8ic finanoial instnllnents. Basic financial instrumcnls are initially reLognised at transaction i.alue and are subsequently measured at their settlement value with the exception of bank loans which are mcdSud at amortised cost using the effectiv¢ interest method. Financial Assets Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments 8T¢ valued at the amount Prepaid net of any discounts due. Financial Liabilities Creditors and provisions are recognised where the ¢harity h&8 a present obligation resulting from a past event that will Probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be me&8ured or estimated reliably. Creditors and provisions are nornMlly recognised at their settlement amount after allowing for any discounts due. Page 13 continued...
TB ALERT NOTES T_O THE FINANCIAL sTATEL1IETs - continued FOR THE_YE_AR EINT)ED 31 MARCH 2024 DONATIONS AND LLGACIES 2023 Trusts and foundaiions Donations Gift aid Legacies ?5.1?6 22,658 18,771 2,871 51.849 51,(1?7 86,¥6() IIYVESI'ME,YT INCOME ?{194 Deposit accounl inicre81 586 INCOM, TrROM CHARI'I'ABLTr: ACTIVI'I'ITr'S 2n?4 ?()?3 ALtivity UK Pr()&YrammLS UK Probarnme8 4,L)62 10.424 RAISINf FUND, Ralsln% donatlons and leKa¢les ?0?3 Fundraising c()%ts 7,34.3 1.04? CIIARITABLL ACTIVITILS COSTS 20?4 2Q21 Dircct Cost UK Pr()grammcs IntL'rndliondl Progyr¢immcs i ?.f l)4 .5?,()11(? -311.01111 6$ 2nii Page 14 continued...
TB ALERT IYOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED I MARCH 2024 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Programme activities. including staff and associated cost8 Organisational costs Programme activities Accounts scrntiny costs 9,149 2,365 52,606 1,080 11,641 1,257 55,257 1,020 65,200 69,175 ET INCOMEI(EXPEIYDITURE) Net incomel(expenditure) is stated after charginW(crediting): 2024 2023 Ind¢pcndent Examination 1,080 1,020 TRUSTEES, REMUNEIi4TION AND BEIYEFITS There were no tru8tee8' remuneration or other benefits for the year Lmded 31 March 2024 nor for thc year endcd 31 March 2023. Trustee9' expenlei Therc wcre no trustees, expenses paid for the year ended 31 March 21124 nor for the year ended 31 March 2023. io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrictcd fund8 RtrIcted funds Tolal INCOME AND ENDOWMENTS FROM Donations and le8acies 79,790 7,076 86,866 CharltAble actlvldes UK Programmes 10,424 10,424 tnve¥tment income 586 586 Total 90,800 7,076 97,876 EXPENDITURE OIY Raising fimds 1,042 1,042 Ch2rltable activities UK Programmcs International Programmes 14.234 23,766 14,234 54,941 31,175 Total 39,042 31,175 70,217 Page 15 continued...
TB ALERT IYOTES TO THE F}CIAL STATE.VIEI%TS - continued FOR_THE YEAR ENDED 31 .MARCH 2024 io. CO,NIPARATtVES FOR THF. STA TEMENT OF FIYANCIAI. ACTIVITIES - continued Unrcstrictcd Rcstriitcd fuiids tunds Total funds NET INCOMEI(EXPEJDITURE) Transfers between t'unds -51.758 (8.071) (24.099) 8,071 27,659 Net movement in funds 43,687 (16.028) 27,659 RECONCILIATION OTr. FIIYDS Total funds br()ughi forward 97,857 16.n.14 11.3,891 TOTAL FUIYDS CARRIED bORWARD 141,544 141.550 STAFF COSTS Thc charity has no Lnipliiyccs bul htis A part lime pc()plL 6lLting a.% P42id indcpcndLnt prDI'idcr4 1)1. scrviccs. 12. DLB'I'ORS: AMOUY'fs FALLING DUE wi'fHI.Y ONE YEAR ?024 TradL dchi()r Other debtors Prcpayncnl%' aiid aLcfuLd inLome 500 1,4$11 4,96? 2.025 6.9117 13. CREDITORS: AMOUYI"S Tr ALLllG DUE WII'HI,N of*L YEAR 20?4 ?021 I'rade credilors AcLruals and deterred incomc 2.677 1.051 3.674 3.724 14. MOVEMENT IN FUYDS Ncl movcinciii in tiinds At 114,'2.3 3113124 UDre%tricted funds Gcn¢ral tund 141.544 1?1,3061 120,238 Restricted funds Ukraine Appeal TB MuLin Rcscarcli 12.UOO 12.0(10 12,00(1 12.006 TOTAL FUNDS 141.550 19,306) Page 16 conlinu¢d...
TB ALERT NOTES TO THE FINANCIAL STATEMENTS - continued FOR TIIE YEAR ENDED 31 MARCH 2 24 14. MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows: Incoming r¢sourr¢s Resources exp¢nd¢d Movement in funds Unrestrleted funds General fund 46,237 (67,543) (21,306) Restrleted fvnds TB Mucin Research 12,000 12,000 TOTAL FUNDS 58,237 (67,543) (9,306) Comparatlve8 for movement In fundj N¢t movement in funds Transfcrs bLtw¢cn funds At 3113123 At 114122 Unrestrleted funds Gcncral fund 97,857 51,758 (8,071) 141,544 Restrleted fundj India - Dclhi Divinc Project Ukraine App¢al 16,034 {24,105) 8,071 16,034 (24,099) 8,071 TOTAL FUNDS 113,891 27,659 141,550 Compardtive net movement in funds, included in the above are foll(Iws: Incoming resources Resources expended Movement in fLfftds Unrestricted funds General fund 90,800 (39,042) 51,758 Restrleted funds India- Dclhi Divine Project Ukraine Appeal 5,000 2,076 (29,105) (2,070) (24,105) 7,076 (31,175) (24,099) TOTAL FUNDS 97,876 (70,217) 27,659 Page 17 contlnued...
TB ALERT NOTES TO THE FE)LNCIAL STATEMEJTS- continued FOR THE YLAR ENDED 31 ML ARCH 2024 14. MOvEmET FuNs - continued Delhl Divine Project: Programme for community awar¢n¢ss of TB, and support t() indil'iduals aftecled, in a populatii)n of 511n 1100 in the NorthLm subiirbs of Dclhi. Ukralne Appeal: An Appeal lo .%upportLrs ut. TB Alert lollowing thc Riissi£ invasi()n of 11kraine. for humanitarian support. Th¥ tunds rCce1.cd wLrL uscd t()r iinpr()I'eiiiLnls al a ¢Lnir¢ ti)r iiitcmally dis'plaLLd hildren in thc city ot Poltava. TB Mucin Research.. Tliese fund% are re8lri¢ted to work inN'e5tigatiDg the propertic.s TBmuLin, a piissible altLmaliv¢ to anti bio11¢8 lor Ihc trcalmcni ol'TB. 15. CONTINGENT I.IABILITILS The ballmccs on Ihc rc.striclcd fiinds H'ill bc uscd lo conlinuL t() fund IhL projcLI Ii) which Ihkny rclale. In Ihc unlik¢ly event tl)cil the pr()jeci 1% leniiinaled, thc balanie will l)¢ I'epaycibl¢ l() Il)c i)rigiinJl liii)d¢r whLrL appliLable. 11 is not po%sible li) evaliiatc the p(?ILnlial liability Ihal May uri.SL in thi.% siliiali()n. 16. RELATED PARTY DISCLOSL'RLS Thcrc wcre n(} rclaicd party transaLtion¥ fur th¢ ycur ¢nd¢d .31 March ?024. Page 18