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2023-03-31-accounts

Trustees Alan Palmer —Chair
Timothy James O'Rahilly —Vice Chair
Roland Thomas
Brunner - Treasurer
lan Richard Watters
Andrew
Frank Goodhead
(Resigned on 07 March 2023)
Michael Harvey
Dr Rory McGill
Shamal Waraich
John Stone (Resigned on 13July 2022)
Mark Edward
Lewis
(Appointed on 13September 2023)
Jonathan
Haworth
(Appointed on 13September 2023)
Charity number 1076854
Company number 2702133
Senior Management Team lan Howley —Chief Executive Officer
Registered office The Link, Unit 74
49 Effra Road
London
England
SW2 1BZ
Independent examiner Samir Shah FCA, ATII
Ramon Lee Ltd
Chartered
Accountants
93Tabernacle Street
London
EC2A 4BA
Bankers National
Westminster
Bank pic
332 High Holborn
London
WC1V 7PS

Unrestricted Designated Restricted Total Total
funds funds funds 2023 2022
2023 2023 2023
Notes
Income and endowments from:
Donations
and legacies
160,189 160,189 34,148
Charitable
activities
5,290 264,008 269,298 167,034
Investments 671 671 11
Other income 29,119
Total income 166,150 264,008 430,158 230,312
Ex enditure on:
Raising funds 10,254 10,254 88,267
Charitable
activities
65,919 163,718 229,637 194,272
Total expenditure 76,173 163,718 239,891 282,539
Net income/(expenditure) for the year/
Net movement
in funds
89,977 100,290 190,267 (52,227)
Net income/(expenditure) for the year/
Fund balances at 1 April 2022 44,524 30,000 74,524 126,751
Fund balances at 31 March 2023 134,501 30,000 100,290 264,791 74,524

2023 2022
Notes
Fixed assets
Tangible assets 12 4,451 5,711
Current assets
Debtors 13 13,583 11,324
Cash at bank and in hand 272,205 72,567
285,788 83,891
Creditors: amounts falling due within
one year 14 (25,448) (15,078)
Net current assets 260,340 68,813
Total assets less current liabilities 264,791 74,524
Income funds
Restricted
funds
100,290
Unrestricted
funds -
eneral
Designated
funds
30,000 30,000
General
unrestricted
funds 134,501 44,524
164,501 74,524
264,791 74,524

Unrestricted Restricted Total Total
funds funds 2023 2022
Donations 17,937 17,937 20,745
Gift Aid 5,675 5,675 3,683
Hatta Hodson Legacy 5,000
Community
Fundraising
4,937 4,937 4,604
Luis Arther Legacy Fund 55,000 55,000
Rob Dawson
Fund
6,640 6,640
Other donations 116
lan cosh Legacy 70,000 70,000
160,189 160,189 34,148
For the year ended 31 March 2022 34,118 30 34,148

Charitable activ ities
Community Outreach 8 Project Total Total
Development Support Development 2023 2022
and
Campaigning
Abbvie
HIV Peer
Support 6,339 6,339
Big Lottery - Awards for All 8,809 8,809 8,965
City Bridge Trust - LGBTQ+ London engagement 17,438 17,438
City Bridge Trust - London Project 32,207 32,207 32,257
Department of Health and Social Care - Suicide
Prevention Fund 10,408
FSads 4,503 4,503 2,850
FSapps 787 787 1,289
Gilead Monkeypox 25,330 25,330
Gilead Sciences Ltd - Trans HIV Prevention
Programme 5,275 5,275 24,853
GLA Voting ID 11,250 11,250
Gilead Sciences Ltd - The Sexual Wellbeing
Project 10,000
London Borough of Lambeth - Whole System
Approach 60,079 60,079 36,915
Lambeth
Community
Fund 9,447 9,447
MSD Online Peer Support 8,935
National
Lottery
Community Fund - London
Friend and Elop 26,645 26,645 17,702
National
Lottery
Heritage Fund 39,340 39,340
The McCarthy Stone Charitable Foundation 4,895 4,895
United
Kingdom
Health Security Agency 16,954 16,954
ViiV Online Peer Support BAME 12,860
60,079 96,971 112,248 269,298 167,034
Analysis
by fund
Unrestricted funds - general 5,290 5,290 4,139
Restricted funds 60,079 96,971 106,958 264,008 162,895
60,079 96,971 112,248 269,298 167,034
Forthe year ended 31 March 2022
Unrestricted funds - general 4,139 4,139
Restricted funds 36,915 82,162 43,818 162,895
36,915 82,162 47,957 167,034

Unrestricted Total Total
funds 2023 2022
Rental income 671 671
671 671
For the year ended 31 March 2022

Unrestricted Total Total
funds 2023 2022
F F F
HMRC Job Retention Scheme 29,119
29,119
For the year ended 31 March 2022 29,119 29,119
Unrestricted Total Total
funds 2023 2022
Staff costs 4,863 4,863 61,535
Fundraising costs 4,548 4,548 857
Support costs 711 711 23,711
Governance costs 132 132 2,164
10,254 10,254 88,267
For the year ended 31 March 2022
Fundraising and publicity 88,267 88,267
88,267 88,267

Community Outreach
&
Project Policy Total Total
Development Support Development
&
2023 2022
Campaigning
f
Staff costs 48,703 49,955 63,748 1,878 164,284 112,125
Project costs 4,750 9,303 10,547 24,600 24,501
53,453 59,258 74,295 1,878 188,884 136,626
Share ofsupport costs
(see note 9) 8,915 11,452 13,775 237 34,379 52,825
Share ofgovernance
costs (see note 9) 1,653 2,123 2,554 44 6,374 4,821
64,021 72,833 90,624 2,159 229,637 194,272
Analysis
by
fund
Unrestricted funds-
general 21,658 5,080 37,022 2,159 65,919 18,440
Restricted funds 42,363 67,753 53,602 163,718 175,832
64,021 72,833 90,624 2,159 229,637 194,272
For the year ended 31 March 2022
Unrestricted funds-
general 18,440 18,440
Restricted funds 21,472 82,410 71,950 175,832
21,472 82,410 90,390 194,272

9 Support cos ts
Support Governance Total Total
costs costs 2023 2022
Staff costs 2,985 3,756 6,741 50,604
Depreciation 2,398 2,398 2,475
Premises costs 11,380 11,380 14,845
Office Costs 6,000 6,000 4,936
Other costs 1,653 1,653 4,973
Legal &professional costs 48 48 13
Accountancy & Payroll costs 10,626 10,626 3,101
Independent examiner's fees 2,750 2,750 2,574
35,090 6,506 41,596 83,521
Analysed
between
Fundraising 711 132 843 25,875
Charitable
activities
34,379 6,374 40,753 57,646
35,090 6,506 41,596 83,521
10 Net movement in funds 2023 2022
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets 2,398 2,475
Operating
Lease Rentals:
Property 9,812 11,441
Independent examiner's fees
Independent Examination 1,800 1,600
Other services 950 900
2,750 2,500

The avera ge monthly number
ofemployees
during the year w
as:
2023 2022
Number Number
Raising Funds 0.08 0.90
Community Development 0.94 0.21
Outreach 8 Support 1.21 0.88
Project Development and Campaigning 1.45 0.92
Support 0.05 0.88
Governance 0.05 0.05
Total 3.78 3.84

Employment Employment costs 2023 2022
Wages and salaries 156,146 170,734
Redundancy 30,000
National Insurance 11,935 15,449
Pension 7,807 8,081
175,888 224,264

Tangible fix ed asset s
Fixtures and Computer Total
fittings equipment
Cost
At 1 April 2022 4,818 18,522 23,340
Additions 1,139 1,139
At 31 March 2023 4,818 19,661 24,479
Depreciation and impairment
At 1 April 2022 3,325 14,305 17,630
Depreciation charged in the year 374 2,024 2,398
At 31 March 2023 3,699 16,329 20,028
Carrying
amount
At 31 March 2023 1,119 3,332 4,451
At 31 March 2022 1,493 4,218 5,711

Debtors
2023 2022
Amounts
falling due within one year:
Trade debtors 700 127
Other debtors 7,584 5,593
Prepayments 5,299 5,604
13,583 11,324
Creditors: amounts falling due within one year
2023 2022
Notes
Trade creditors 1,023 6,220
Taxation and social security 11,560 4,994
Deferred income 15 8,943
Other creditors 1,146 1,238
Accruals 2,776 2,626
25,448 15,078

Deferred income is incl uded in the financial statements
as follo
ws:
2023 2022
E
Deferred income is included within:
Current liabilities 8,943
8,943
Movements
in the year:
Deferred income at 1 April 2022
Released from previous periods 8,943
Deferred income at 31 March 2023 8,943

Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2021 resources expended 1 April 2022 resources expended 31 March 2023
F E f. E f f.
City Bridge Trust - London Project 32,257 (32,257) 32,207 (24,962) 7,245
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) 5,275 (5,275)
ViiV Online Peer Support
BAME
12,860 (12,860)
MSD Online Peer Support 8,965 (8,965)
National
Lottery Community
Fund - London
Friend and Elop 17,702 (17,702) 26,645 (26,645)
I ondon Borough of Lambeth - Whole System Approach 36,915 (36,915) 60,079 (42,363) 17,716
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 8 Dohme (UK) Ltd - Peer Support 300 (300)
Abbvie
HIV Peer Support
200 (200) 6,339 (4,017) 2,322
Other donations 30 (30)
City Bridge Trust - LGBTQ+ London engagement 17,438 (5,941) 11,497
The McCarthy Stone Charitable Foundation 4,896 (3,434) 1,462
Lambeth
Community
Fund
9,447 2,756 6,691
Gilead Monkeypox 25,330 (13,302) 12,028
GLA Voting
ID
11,250 (8,001) 3,249
UK Health Security Agency 16,954 (5,036) 11,918
Big Lottery - Awards for All 8,809 (350) 8,459
National
Lottery Heritage
Fund
39,340 (21,637) 17,703
12,907 162,925 (175,832) 264,009 (163,719) 100,290

City Bridge Trust - LGBTQ+ London engagement
project: This fund was used to develop a mapping
tool for LGBTQ+ support organisations organisations organisations in London. The in London. The project, project,
in partnership
with
the LGBTConsortium,
aimed to find gaps
in the system
on a local level and highlight areas where services are
oversubscribed. HERO developed the
mapping
tool and promoted
its services to LGBTQ+ people, commissioners
and potential
funders.
AbbVie LTD: Funding
towards
supporting
gay, bisexual
and trans men from minority
ethnic backgrounds
who are living with
HIV.
National
Lottery
Heritage
Fund:
Funding
towards
capturing
the
history
of GMFA (Gay
Men
Fighting
AIDS) by creating
an
online archive and
capturing
verbal
conversations.
McCarthy
and Stone Foundation:
Funding
to support for older LGBTQ+ people
in London
by providing
online peer-support.
Big Lottery Awards for all: Funding
towards
developing
a new information
hub and campaign
focused on suicide within the LGBTQ+ community.
National
Lottery
Community
Fund (London
Friend
and Elop): Funding
towards
a new three year
programme
to help
improve
the
mental wellbeing of LGBTQ+
people
by providing
online peer-support
groups and developing
awareness
campaigns
in partnership
with
London Friend and Elop.
London
Borough
of Lambeth
(Whole System Approach):
Funding
towards
extending
the ongoing
programme
to support
Lambeth
Council in how it supports its
I GBTQ+ residents. LGBT HERO is funded
to trial a new safer space initiative
to help increase the number
ofsafe spaces for LGBTQ+ people in Lambeth.
Gilead Sciences Ltd - MPox: This fund was used
to develop
an
information
and a public
information
campaign
focused
on
increasing awareness around mpox
(monkeypox)
for those most at risk.
Gilead Sciences Ltd —Positive HangOuts:
This fund was used to develop a support groups for men living with
HIV
GLAI Grassroots London: This fund was used to develop a voter ID awareness
project to inform LGBTQ+ people about the new
changes in the law.
Lambeth
Community
Fund: This fund was used to support
gay, bisexual and trans men from black, Asian and minority
ethnic background
in Lambeth.
UKHSA (HIV and sexual
health
Fund): This fund was used to develop a sexual wellbeing
information
for gay, bisexual,
and trans
men
from South Asian Heritage
including
providing
peer-support.
City Bridge Trust - London
Project: This fund was used
to support
older LGBTQ+ people
to help
connect,
build
stronger
communities
and tackle isolation and
loneliness.

Movement
in funds
Balance at Transfers Balance at Incoming Balance at
1 April 2021 1 April 2022 resources 31 March 2023
Capacity Building 110,000 (80,000) 30,000 30,000
110,000 (80,000) 30,000 30,000
Capacity building: This fund
will be
This fund
will be
This fund
will be
used for core work for core work for core work until adequate additional funding
is realised
funding
is realised
and
represents six months' operating costs while continuing to deliver services for the LGBT Community. During
the year, anil (2022 - 280,000)was transferred to unrestricted funds to cover the operating costs.
Analysis of net assets between funds
Unrestricted Designated Restricted Total Unrestricted Designated Total
funds funds funds 2023 funds funds 2022
f F
Fund balances
at 31 March
2023 are
represented by:
Tangible assets 4,451 4,451 5,711 5,711
Current
assets/(liabilities) 130,050 30,000 100,290 260,340 38,813 30,000 68,813
134,501 30,000 100,290 264,791 44,524 30,000 74,524
Operating lease commitments
2023 2022
Within one year 1,784 1,784
1,784 1,784