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2022-03-31-accounts

Page
Directors' and Trustees' Report 2 —9
Report ofthe Independent Examiner 10
Statement of Financial Activities
Balance Sheet 12
Notes to the Financial statements 13-25

REFERENCE AND REFERENCE AND REFERENCE AND REFERENCE AND ADMINISTRATIVE
DETAILS
ADMINISTRATIVE
DETAILS
Company Number: 2702133
Charity Number: 1076854
Directors and Trustees: Alan Palmer —Chair
Timothy James O'Rahilly —Vice Chair
Roland Thomas
Brunner -Treasurer
lan Richard Watters
Andrew
Frank Goodhead
Michael Harvey - (appointed
on 22 June 2022)
Dr Rory McGill - (appointed
on 22 June 2022)
Shamal Waraich
—(appointed
on 22 June 2022)
Nicolas Andres Ventosa - (resigned
on 13July 2022)
Peter Bampton
—(resigned
on 11 February 2022)
John Stone - (resigned
on 13July 2022)
Senior Management Team: lan Howley —Chief Executive Officer
Registered Office: Unit 74 The Link, 49 Effra Road, London, SW2 1BZ
Independent Examiner: Samir Shah —Chartered
Accountant
Ramon Lee Ltd, 93Tabernacle
Street, London
EC2A 4BA
Bankers: National
Westminster
Bank pic. , 332 High Holborn,
London, WC1V 7PS

Notes Unrestricted Restricted Total Total
Funds Funds 2022 2021
Income
Donations 34,118 30 34,148 46,453
income from charitable activities 4,139 162,895 167,034 131,874
Investment
income
11 11 65
Other Income 29,119 29,119 33,952
Total income 67,387 162,925 230,312 212,344
Expenditure
Cost of raising funds 88,267 88,267 65,653
Expenditure
on charitable
activities 18,440 175,832 194,271 178,065
Total expenditure 106,707 175,832 282,539 243,718
Net income/(expenditure) and net
movement
in funds
for the year (39,320) (12,907) (52,227) (31,374)
Reconciliation
offunds
Total funds,
brought
forward 113,844 12,907 126,751 158,125
Total funds, carried forward 74,524 74,524 126,751

Unrestricted Restricted Total Total
Funds Funds 2022 2021
6
Donations 20,715 30 20,745 18,134
Gift Aid 3,683 3,683 6,474
Legacies 5,000 5,000 21,667
Community Fundraising 4,604 4,604 162
Other donations 116 116 16
34,118 30 34,148 46,453

3.—— INCOME FROM CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES CHARITABLE ACTIVITIES
Unrestricted Restricted Total Total
Funds Funds 2022 2021
Communlt
Develo
ment
London
Borough
of Lambeth
—Whole System
Approach 36,915 36,915
National
LGB&T
Partnership 267
Outreach
8 Su
ort
National
Lottery
Community
Fund -
London Friend
and Elop 17,702 17,702
City Bridge Trust —London Project 32,257 32,257
Department
of Health and Social Care
—Suicide
Prevention
Fund
10,408 10,408
MSD Online Peer Support 8,935 8,935 5,650
ViiU Online Peer Support
BAME
12,860 12,860
Gilead Sciences Ltd -Covid-19 Support Grant 12,718
City Bridge Trust - LGBTQ+ London engagement 14,413
Big Lottery -Covid-19 LGBT Mental Health 18,566
TNLRF Covid-19 BAME support 16,835
London Community
Response
Fund
Covid-19 14,026
London Community
Response
Fund
LBTSupport 8,133
ViiV Healthcare UK Ltd - Peer support 8,935
Abbvie
HIV Peer
Support 6,883
Pro'ect Develo ment and Cam
ai
nin
Big Lottery
—Awards
for All
8,965 8,965
FS ads 2,850 2,850 800
FS apps 1,289 1,289 1,506
Gilead Sciences Ltd - The Sexual Wellbeing
Project 10,000 10,000
Gilead Sciences Ltd —Trans
HIV Prevention
Programme 24,853 24,853
PHE —Innovation Fund Me Him Us 4,867
Big Lottery - LGBTQ+ Hate Crime 8,275
MAC AIDS Fund (MAC Cosmetic)
—Me Him
Us 10,000
4,139 162,895 167,034 131,874

Unrestricted Restricted Restricted Total Total
Funds Funds 2022 2021
6 f
Bank interest 65
65
Investment income in 2021 totalling 665was all attributed to unrestricted funds.
OTHER INCOMIE
Unrestricted Restricted Total Total
Funds Funds 2022 2021
F 6
HMRC Job Retention Scheme 29,119 29,119 33,952
29,119 29,119 33,952
Other income in 2021 totalling f33,952was all attributed to unrestricted funds.
ANALYSIS OF EXPENDITURE
Cost of Community Outreach 8 Project Total Total
Raising Development Support Development 2022 2021
Funds and
Campaigning
8 8 8
Staff costs 61,535 8,320 48,053 55,752 173,660 141,446
Project costs 7,114 9,128 8,259 24,501 18,780
Fundraising costs 857 857 640
Support costs (Note 7) 23,711 5,533 23,119 24, 173 76,536 76,253
Governance costs (Note 7) 2,164 505 2,110 2,206 6,985 6,599
88,267 21,472 82,410 90,390 282,539 243,718

General Governance Governance Total Total
Support Function 2022 2021
f 6 8
Staff costs 46,193 4,411 50,604 45,060
Premises costs 14,845 14,845 17,437
Office Costs 5,637 5,637 4,707
Depreciation 2,475 2,475 2,380
Other costs 4,973 4,973 9,618
Legal & professional costs 2,413 2,413
Independent examiner's fees 2,574 2,574 3,650
76,536 6,985 83,521 82,852
NET INCOME/(EXPENDITURE) FOR THE YEAR
2022 2021
Net movement in funds is shown after charging:
Depreciation on tangible fixed assets 2,475 2,380
Operating
Lease
Rentals: Property 11,441 14,387
Independent examiner's fees 2,500 3,650
ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY
MANAGEMENT PERSONNEL
2022 2021
STAFF COSTS
Salaries 170,734 164,441
Redundancy 30,000
National
Insurance
15,449 13,844
Pension 8,081 8,222
224,264 186,507

The average
weekly
ollows:
equivalent
full-time
number
of staff emp
loyed
by the Charity
during
the
pe
riod
was as
2022 2021
Raising Funds 0.90 0.76
Community
Development
0.21 2.14
Outreach
&Support
0.88
Project Development and Campaigning 0.92 0.14
Support 0.88 0.92
Governance 0.05 0.04
3.83 4.00

FIXEDASSETS
2022 2021
Net book value: 6 f
Fixtures and Fittings 1,493 1,991
Computer
Equipments
4,218 5,149
5,711 7,140
Movements
in the period:
Fixtures and Computer
Cost: Fittings Equipments Total
6 F 6
Opening
Balance
4,818 17,476 22,294
Addition
in the year
1,046 1,046
Disposal
in the year
At the end ofthe year 4,818 18,522 23,340
Depreciation
Opening
Balance
2,827 12,327 15,154
Charge for year 498 1,977 2,475
Eliminated
on disposal
At the end of the year 3,325 14,304 17,629
Net Book Value
At the end ofthe year 1,493 4,218 5,711
At the start ofthe year 1,991 5,149 7,140

DE8TORS: Amounts
falling due within one y
ear
2022 2021
Trade Debtors 127 15,233
Other debtors 5,593 2,247
Prepayments 5,604 7,759
11,324 25,239

CREDIT ORS: amounts
falling due within one year
2022 2021
Trade creditors 6,220 1,184
Taxation and social security 4,994 10,896
Accruals 2,626 6,738
Other creditors 1,238 1,841
15,078 20,659

ANALYSIS OF CHARITABLE FUNDS ANALYSIS OF CHARITABLE FUNDS ANALYSIS OF CHARITABLE FUNDS ANALYSIS OF CHARITABLE FUNDS ANALYSIS OF CHARITABLE FUNDS
As at Income Expenditure Transfer As at
01/04/2021 31/03/2022
8 6 6 8
Restricted funds:
City Bridge Trust - London Project 32,257 32,257
Department
of Health and Social Care - Suicide
Prevention
Fund
10,408 10,408
MSD Online Peer Support 8,935 8,935
Gilead Sciences Ltd - The Sexual Wellbeing
Project 10,000 10,000
Gilead Sciences Ltd —Trans HIV Prevention
Programme 24,853 24,853
ViiV Online Peer Support
BAME
12,860 12,860
Big Lottery
—Awards
for All 8,965 8,965
National
Lottery Community
Fund —London Friend
and Elop 17,702 17,702
London
Borough of
Lambeth - Whole System
Approach 36,915 36,915
MAC Cosmetic- Ester Lauder 6,452 6,452
London
Community
Response Fund Covid-19 5,147 5,147
ViiV Healthcare
UK
Ltd - Peer support 808 808
Merck Sharp 6 Dohme (UK) Ltd - Peer Support 300 300
Abbvie
HIV Peer Support
200 200
Other donations 30 30
12,907 162,925 175,832
Unrestricted
funds
Designated
funds:
Capacity
Building
110,000 ~80,000 30,000
110,000 ~(80,000 30,000
General funds 3,844 67,387 106,707 80,000 44,524
113,844 67,387 106,707 74,524
Total funds 126,751 230,312 282,539 74,524

Analysis ofcharita ble
funds
—p revious year
As at Income Expenditure Transfer As at
01/04/2020 31/03/2021
6 F
Restricted funds:
National
LGB8T Partnership
267 1,351 1,084
Gilead Sciences Ltd —Me. Him. us 1,000 1,353 353
Gilead Sciences Ltd -Covid-19 Support Grant 12,718 14,275 1,557
Gilead Sciences Ltd -Peer Support MSM 16,385 18,197 1,812
PHE - Innovation
Fund Me Him
Us 11,406 4,867 18,069 1,796
City Bridge Trust - LGBTQ+ London engagement 107 14,413 24,017 9,497
Big Lottery - LGBTQ+ Hate Crime 8,275 9,418 1,143
Big Lottery - Covid-19 LGBT Mental Health 18,566 20,678 2,112
MAC Cosmetic - Ester Lauder 10,000 3,548 6,452
TNLRF Covid-19 BAME support 16,835 18,711 1,876
London Community Response Fund Covid-19 22,159 17,012 5,147
ViiU Healthcare
UK
Ltd
—Peer support
8,935 8,127 808
Merck Sharp &Dohme (UK) Ltd - Peer Support 5,650 5,350 300
Abbvie
HIV Peer Support
6,882 6,683 200
28,898 129,567 166,789 21,230 12,907
Unrestricted
funds
Designated
funds:
Capacity
Building
110,000 110,000
110,000 110,000
General funds 19,226 82,777 76,929 (21,230) 3,844
129,226 82,777 76,929 (21,230) 113,844
Total funds 158,124 212,344 243,718 126,751

ANALYSIS OF FUND BA LANCES BE TWEE N NET AS SETS
General Designated Restricted Total
Funds Funds Funds 2022
6
Fixed assets 5,711 5,711
Net Current assets 38,813 30,000 68,813
44,524 30,000 74,524
Analysis
offund balances between
net assets —previous year
General Designated Restricted Total
Funds Funds Funds 2021
Fixed assets 7,140 7,140
Net Current assets (3,296) 110,000 12,907 119,611
3,844 110,000 12,907 126,751
OPERATING LEASE COMMITMENTS
The charity has operating lease commitments as shown below:
2022 2021
Less than one year 1,784 1,784
Balance carried forward 1,784 1,784