REGISTERED COMPANY YUMBER: 03600528 (Englgnd and Wales) REGISTERED CHAIUTY NUMBER: 1071886 uNAJ￿1TE￿FllN￿￿IAL STATEWTr4TUQ_RJILEYEAR E_ND&DIJWCll L024 TB AJLR_T (LCOMP_￿L1hJlTKD RY G￿411￿￿￿KE) 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 tn￿teeS 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 adv￿a¢Y. 5) stren￿en 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 S￿iCe$ of govenllnentaI TB progvrammes. Page 2 TB ALERT CISTERED NUMBER: 03606528 REPORT OF THE TRUSTE_ES FOR THE YEAR ENDED I MARCllL024 0￿ECTIVEs 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 Tn￿te¢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 PERFoRM￿NCE Charitable activitles Due to financial prcssures as a rcsult of the Covid Pn plLlS dircL'I Larc lor ii)any thousands (Il- pcoplc. We are also th¢ primL don()r f()r Delhi Divine Pr()je¢t in IliL. NonhLm Nubui'bs 1)f Dellii, supi)lemcniin¥T m¥dicul pro%'isiiin and cnsuring ¢omniunity supp()ri Ii) in(lividual.% w'ith TB to aLLL49 diabFnosi.4 diid IhLli Ihriiub)h Ilic l()iig Ini)11111s (11. tr¢atmcnl. Cyivcn thc importdnLL lo¢ally ()I' Ihi% Dclhi iniliativ¢, tlic (i()vcriiiniiii ()t' liidia hur 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-o￿ard 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 Tn￿tee& 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$ation, TB Alert India, based in Hydcrabad. TB Alert contributes towar(ts the core costs of TB Alcrt India. Funds raised by TB Alert for proj¢cts in India are channelled via TB Alert India which eith¢r implemcnts th¢sc programm¢s dircctly or delivers them through parther NGOS, in which c88¢ TB Alcrt India monitors activities and perf0m￿l¢¢ and provides technical assistance. REFERENCE AND ADMINISTRATIVE DETAILS Regtstered Company number 03606528 (England and Wale8) Reglster¢d Ch&rlty number 1071886 Reglstered offic¢ 44 Grand Paradc Brighton East Sussex BN2 9QA Trustees Dr P Davi¢s Mr P J Sommcrfeld MrPVarn Dr M Dedicoat Ms J Dosanjh-Elton Dr S Ahmad Ms S Chawla Ms L Brogelli Page 7 TB ALERT￿GISTERED NUVtBER: 03606528J REPORT OF THE TRUSTEES FOR THE YF,AR EYDF.D 31 LVIARCH 2024 REFERENCE LND ADMIryISTRATIVE DETAILS Independent F.xaminer Dr Shona F W£trdrop C.A. Chariot Ilous¢ Limitcd Chartcrcd Accountanis 44 Grand Parad¢ Brighton Eagt Suqqcx BN2 9QA Solicitors Layt()ns Pinners Hall 105-1 OS Old E3rL)ad Strecl London EC2N' IER Bankers HSEIC Bank plc 31 l.:uston Road London NWI 2ST Appruvcd by ordcr of thc bourd of Irustecb on and signLd on its bL'hdll' by.. Mr P J SomiYcrtcld- Tru%tlL Page 8 tNDEPENDENT EXAMINERIS REPORT TO THE TRUSTEES OF TB ALERT Independent examlner's report to the trustees of TB Alert {'the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Respon$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¢I￿d (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_cORPORATI￿G AN I.NC0￿￿F, AN'D EXPEJDITLRE.ACCOLThT) FOR THE YEAR E￿ll>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 Ma￿h 2024 in accordance with S￿tion 476 of the Compani¢s Act 2006. The tn￿leeS 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 f￿Ancial 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