SAHIR HOUSE TRUSTEES, ANNUAL REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED 31ST MARCH 2024 Company Registration No. 03821749 Charity Registration No. 1077327
SAHIR HOUSE CONTENTS Page Trustees, Annual Report Statement of Trustees, Responsibilities Independent Examinef s Report statement of Financial Activities 10 Balan Sheet Notes to the Financial Statements 12
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024 The Trustees present their report and accounts for the year ended 31 March 2024. The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to tharities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) as amended for accounting periods commencing from 1st January 2019. OBJECTIVES AND ACTIVITIES Preserve and promote the good health, and in particular the sexual, mental and emotional health of people who are lesbian, gay, bisexual andlor transgendered" people who are questioning their sexualitylsexual orientation andlor gender identity: people experiencing discrimination on grounds of their ra, ethnicty. nationality, immigration status or any protected characteristic, and associated l affected groups and communities. Advance the education of the public and provide services in all areas relating to HW, induding the prevention of HIV transmission, sexual health and related long-term conditions. Preserve and promote the good physical, mental and emotional health and welfare of people living with HIV and related long-term health conditions in Merseyside and surrounding areas, by the provision of care, support, and practical assistance to people living with HIV, their partners, rers, dependants, children and friends. Sahir House is one of the longest suNiving HIV charities in the United Kingdom (UK). Since 1987. the Charity has been providing support to people living wtth HIV and to those affected by HIV. Sahir House woths with children, young people, and adults, providing practical and emotional support through relevant intervenlions, which focus on confidence-building, empowerment. and education. Our ambition is to help all service users to experience fvller and healthier lives with HIV. Sahir House is a much-loved regional charity and is authentically embedded within the communities it serves. The charity has always retained a spirit of grassroots activism and campaigning. In 2020. Sahir House expanded its charitable objects to acknowledge the organisation's position as a long-seNing LGBT+ charity and to allow for the development of services centred specifically around its expertise and reputation for supporting people from LGBT+ communities, refugees, and asylum seekers. Sahir House is currently headquartered in Liverpool, providing SeNiS for people across the Liverpool City Region. All services are provided free of charge. Our SeNice Portfolio The wide range of Servi provided include: HIV+ Refugee & Asylum Support Service This is a specialist service for individuals seeking asylum, experiencing immigration Issues or who have been trafficked and are living with HIV. This service offers a safe, confidential. and supportive space and can offer ongoing emotional and practical support.
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024 HIV+ Advice & Support Service Our advi and supry)rt service can help with a range of matters from financial to housing to employment and other issues. The service can be accessed by anyone living with or affected by HIV as many times as they need. We offer a person-centred service which can range from one-off advice to regular meetings for those who need ongoing support. Our airn is to improve the quality of life and Independen of those we assist Counselling Service We offer free counselling to people living with HIV who may be experiencing difficulties with their sexuality, sexual health, and relationships. We work with adults experienGing issues of a psychosexual nature. We also specialise in working with people from the LGBTQ+ community. We offer sessions to people impacted and concemed about isolation, anxiety, depression, bereavement, loss of family relationships, coming out, gender identty, internalised homophobia, self-ham. suicide-ideation, childhood sexual abuse, victims of intimate partner violence and victims of homophobic hate crime, multiple rape and forced marriage. Community Support We aim to empower people to live confidently with HIV. We offer a broad range of activities and events focussed on improving the health and wellbeing outcomes - including Hlv-focused and general health information sessions, peer support groups, practical workshops and cultural activities. Training & Education We offer training on HIV and sexual heatth topics. We have delivered training to local authorities, NHS trusts, housing providers, community and voluntary groups - 8nd we've run seminars, workshops, action le8ming experiences, presentations and team briefings. Testing & Prevention Services We offer a confidential rapid self-administered HIV testing service using a finger prick test, which gives results in minutes. Any positive result is fast trad(ed to GUM clinics in Merseyside for clinical support and further testing. Condoms and lubricant are available at our head-office, service delivery sites and at all educational and training events. We provide prevention education and resources to community members and other service providers working with populations that are most vulnerable to HIV transmission. Outreach We offer outreach services for people living with, affected by, or at-risk of HIV particularfocus on disenfranchised and underserved communities. Public Benefit Statement The Board of Trustees confirm that they have referred to the guidance contained in the Charty Commission's general guidance on public benefit when reviewing the charity's aims and objectives and planning future activities. ACHIEVEMENTS AND PERFORMANCE Punctuated by a variety of high-profile events and engagements across the Liverpool City Region, Sahir House continues to strive to further develop f(s profile and extend its public engagement. We continue to expand, develop, and create dynamic, and inclusive LGBTQ+ peer support groups, strengthening our portfolio of community outreach, engagement arKI collaboration. In 2023 - 2024, Sahir House delivered 4,465 support activities to 422 service users across the Liverpool City Region. with a
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31- MARCH 2024 The nature of issues people present with are becoming more complex by nature and so longer- term support plans with a maximum of12 weeks are agreed with service user. The Sahir House Wirral Outreach workers reached 657 individuals offering 1.281 support activities including advice on safer sex. A total of 17.215 email communications were sent to 659 individuals ruentlY registered with Sahir House. Our commitment to seNing our service users with passion and authenticity is more important than ever. Our staff and volunteers have been creative. innovative. and brave to make sure we can continue to provide the best possible support, advi and advocacy to: People living with HIV (regardless of sexual orientation andlor gender identity) Individuals and communities at higher risk of poor sexual and reproductive health . Members of tho LGBTQ+ community We held a strong presence at Pride House during Eurovision in May, and attended and promoted our services at Pride events across the Liverwol City Region. We have many exciting projects lined up which will benefft and ntre the needs of th& LGBTQ+ community in the Liverpool Cty Region, including people living with, or affected by HIV. Our Community HIV Support Services. including 1.1 practical and emotional support, counselling, and peer support is commissioned by St Helens Borough Council, Metropolitan Borough of Knowsley and Onnskirf( and District General Hospital NHS Trust. Our Community HIV Testing and STI Screening Servi, which includes Services. including 1.1 practical and emotional support, counselling, peer support, and HIVISTI testing and prevention is commissioned by Wirral Council. Our Liverpool HIV Intensive Support Service funded by Liverpool City Council completed its second year of a three-year pilot. sin its inception in September 2022, the impact and vital role this service plays in improving the lives of people living with HIV, especially when they face complex, multi-layered challenges is evident in the brilliant progress this pilot has made so far. The Steve Morgan Foundation funds our Children and Young People's HIV Support Service, having completed its second year, provides specialist support for children and young people living with HIV, particularly around physical and psycho-social wellbeing. mental health and educational attainment. The Central Liverpool Primary Care Network Access to Mental Health and Well Being Grants 2023 funded two Sahir projects. 'Diverse Bodies, which brought together Sahir House's diverse trans and non-binary peer support group and creatives from Queer Bodies a local poety collective. Six workshops were held at Sahir House over the course of 4-6 months for members of our trans and non-binary community wishing to explore creative and enjoyable ways of enhancing their self-expression, reflection and wellbeing through writing. 'Many Hands One Heart (MHOH), brought together our Many Hands One Heart Peer Support Group, creatives from community organisation EAT ME and producers from the social arts organisation Heart of Glass. The project centred around a series of person-centred art and perfomance workshops for Many Hands One Heart (MHOH) members under the banner of 'Together Always: United in Diversitw which was the theme of this year's International Day Against Homophobia, Biphobia and Transphobia (IDAHOBIT). Sahirfs was proud to be part of the Wirral VCFSE Mental Health AJIIan (18 - 64 sub-group), an initiative commisioned by Cheshire and Wirral Partnership (CWP) NHS Foundation Trust.
SAHIR HOUSE TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 A collaborative effort, we were proud to stand alongside our esteemed partrers. Heart 4 Refugees, Community Capacity Builders, Tomorrows Women Wirral (rww). and the Spider Project. to work towards making significant progress in how people, aged 18 -64 and living with serious long-term mental health issues (SMI), are supported in the community. The alliance identified three key priorities: peer support, education & training. and community activities. Sahir House was successful in rfts application for a Creative Underground Communty Grant, a National Lottery Heritage Fund initiative administered by St Helens Library Service. Our proposal was for sorne wsual art and perfomiance workshops exploring St Helens, LGBTQIA+ heritage and cultural identity, culminating in a public showcase. In parlnership with Heart of Glass, we commissioned Queer Bodies Poetry Collective and EAT ME who led on the development of the project which resulted in 'Queer, Here., an artistic and intelligent response to worrying rise in LGBTQ+ hate crime across the LCR. We were part of the Transforming Futures project, a collaboration wlth Spirit Level and the Central Liverpool Primary Care Network. The project funded additional counselling and support hours to deliver an enhanced offer of our existing services to trans and gender diverse service users. The offer included, counselling, 1.1 emotionallpractical support. HIV self-testing. and sexual health advice, and guidance. This SeN1 was Liverpool centric, however, we envision similar programmes across the Liverpool City Region in the future. We were SUCssl in our application to the UKSPF 'Digital Connectivity for Local Community Facilities, Grants Programme. The overall purpose of the grants prcgramme is to support VGFSE organisations to improve their public-facing IT facilities (i.e. computer drop- in facilities), and to create new facilities in areas of need, where there may currently be no, or limited provision. Our application to the Community Cashback Fund was successful to support our LCR Queer Town Hall projecl. Coordinated by Sahir House, the project brought together a plethora of grass-roots LGBTQ+ organisations, hyper-local queer activists and pertinent community leaders from across the Liverpool Cty Region. The project ntred around an annualised programme of Town Hall, forums for the Liverpool City Region's diverse LGBTQ+ community - to debate and discuss community safety. health & wellbeing inequalities, community cohesion and other important matters. The project promoted diversity, equality and inclusion in a unique and community-led Manner. We led a sucSsful World AIDS Day (WAD) campaign, with the theme ' The Many Faces of HIV,. A full programme of events took pla including our annual candlelit Vigil, Lighting the Town Red, a photography exhibition, and a display of the beautiful. poignant AIDS Memorial Quilts, a histori1, unique athork which documents the lives lost to AIDS and related illnesses. The special display, created in partnership with Homotopia, and National Museums Liverpool, provided the central point of an LCR wide presentation of smaller, local memorial quilts. Sahir was excited to welcome in 2024, with many different projects. initiatives, ideas and plans across the Liverpool City Region. New peer groups, collaborations, new website, and branding will see the ongoing evolution of Sahir. As we make our way through this. our 39th year. (and start planning our 40th next year!), our small, but dedicated team, along with our volunteers, trustees, supporters and service users. ontinue to make, and be part of Sahir's legacy. We look foNard to further fostering environments where LGBTQ+ individuals and people living with HIV can thrive and receive the support they need. And we thank you, our funders, who help make it all possible.
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Total income for the year totalled £262,027 (2023: £457,007) of which £45,887 (2023: £210,398) related to funding for projects upon which restrictions are placed. Total expenditure for the year was £428,076 (2023: £453,168), leaving a deficit for the year of £166,049 (2023: surplus £3,839). At 31st March 2024, the charitable company's reserves stood at £115,862 (2023: £281,911) of which £11 ,579 (2023: £106.238) represented restricted funds. Risk policy The Trustees have compiled an organisational risk register of the major risks that the charity is exposed to, together with an action plan for mitigating these risks. Progress against the action plan is reviewed regularly by the Board of Trustees. The full organisational risk register is reviewed by Trustees annually. Reserves policy It is the policy of the charitable company to maintain unrestricted funds. which are free reserves at a level to cover redundancy and noti provision and three months, running costs and lease commiknents should no further fvnding be sècured. At the end of the financial year, unrestricted funds totalled £104,283 of which £1,308 is represented by tangible assets, leaving surplus free unrestricted reserves of £102.975. The charitable company requires £45,441 for dundancY provision £71,882 for three months running, costs, and £5,956 for lease commitments (totsl £123.279). The trustees plans to increase the unrestricted reseNes through the sale proceeds of the farm PLANS FOR THE FUTURE In recent years there has been an increase of contracted income wth fvnders wanted to achieve more results for the same level of income and contract values allowing no provision for inflationary increases. Sahir have also seen an increase in competttion for these contracts with more providers entering the market. Sahir will also be utilising the sales proedS to invest in income generating cap8CTty Wbthin the charity in order to diversify income streams and reduce overall reliance on contract income. Two primary areas of focus will include individual giving and training income that will boost general funds. As the UK works towards the 2030 goal of no new HIV transmissions, the funding available for HIV services is reducing. Sahir has been working to expand their focus and work more broadly to support the health and wellbeing of the LGBTQ+ community. At the end of the year the charity was successful in securing £390k over 5 years of National Lottery reaching communities funding for a project focused on asylum seekers. STRUCTURE. GOVERNANCE AND MANAGEMENT Sahir House is a charitable company limited by guarantee (registered in England and Wales, No. 03821749) incorporated on 9th August 1999 and registered as a charity (number 1077327) on 8th September 1999. The Goveming Instruments under which the charitable company operates comprise the Memorandum and Articles of Association dated 28th July 1999, vISed by special resolution 22nd September 1999, 215t November 2007. 191h June 2020.
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 ST The members of the companls Board of Trustees are also its directors. Board members are elected by the Annual General Meetings of the members of the charitable company, with casual vacancies being filled, as required. by the Board of Trustees in accordance with the company's Articles of Association. The charity is managed and governed by the Board of Trustees consisting of the Chair, Vice Chair and Treasurer together with other trustees. Trustees meet at least four times per year and take full responsibilty for all major decisions made by the charty. Responsibility is delegated to Staff within agreed and minutes parameters. Full membership of the charity is dravm from active volunteers serving a function within the aims of the charity who have successfully completed the recruitment, training and induction process; and adults utilising any of the direct services of the charity. Senior management pay is benchmarked against other organisations based on a number of factors including.. Management role Levels of responsibility {financial. safeguarding etc) Tumover Geographical location Operational subsector A range of sourGes for comparators is sought and of particular use is the Association of Chief Executives of Voluntary Organisations (ACEVO) annual senior pay survey. Independent examiner The reappointment of the independent examiner will be carried out in line with company, law, charitable law and the charity's goveming documents. Disclosure of information to independent examiner Each of the trustees has confirmed that there is no infomiation of which they are aware which is relevant to the independent examination but of which the independent examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the independent examiner is aware of such information. REFERENCE AND ADMINISTRATIVE DETAILS Name Sahir House Company Number Charity Number Registered Office 03821749 1077327 LCVS Building 41h Floor, 151 Dale Street Liverpool. Merseyside, United Kingdom L2 2AH Board of Trustees The Board of TrUStS are also its directors. The charitable company is governed by a Board of Trustees., members of the Board of Trustees during the year are listed below:
SAHIR HOUSE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024 Trustees R Adams SWHEast R Eley- Co Chair R S Harrison C Marks A Neill Mrs Ying Huang ACCA LCVS 151 Dale Street. Liverpool, L2 2AH (Resigned 27th March 2024) (Appointed 31 St August 2023) Independent Examiner Bankers Co-operative Bank PO Box 101, 1 Balloon Street, Manchester, M60 4EP The ' report was approved by the Board of Trustees. ley Trustee Dated: ..
SAHIR HOUSE STATEMENT OF TRUSTEES, RESPONSIBILITIES 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 as at the balance sheet date and of its incoming resources and application of resources. including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practice and: select suitable accounting policies and then apply them consislently; observe the methods and principle in the Charities SORP. make judgements and estimates that are reasonable and prudentr, prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue as a going cOnm. state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining 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 Cornpanies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps fDr the prevention and detection of fraud and other irregularities. The financial statements have been prepared in accordan with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chartties preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) as amended for accounting periods commencing from 1st January 2019. Signed on behalf of the Board of Trustees R Eley Trustee LCVS Building 4th Floor. 151 Dale Street Liverpool, Merseyside, United Kingdom L2 2AH Date: . .Il',.D.EQ¢dfy.EL...90.U£.............
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS TO THE TRUSTEES OF SAHIR HOUSE I report on the accounts of the charitable company for the year ended 31st March 2024, which are set out on pages 10 to 23. The Trustees (who are also the Directors of the charitable company for the putp)ses of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibilty to: examine the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. and to stste whether particular matters have come to my attentlon. pndent My examination was carried out in accordan wtth general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitablé company and a Comparison of the accounts presented wtth those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the. accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Res ective res onsibilities of trustees and examiner Basis of inde examinerfs statement Inde endent examinerfs statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in, any material respect. the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records and comply wtth the accounting requirements of section 396 of the Companies Act 2006 and with the methods and winciples of the Statement of Recornmended Practice. Accounting and Reporting Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mrs Ying Huang Relevant professional qualification or body: ACCA Address: Glo LCVS 151. Dale Stree( Liverpool. L2 2AH Dated:
SAHIR HOUSE STATEMENT OF FINANCIAL ACTIVITIES (Including Income & Expenditure Account) FOR THE YEAR ENDED 31ST MARCH 2024 Notes Unrestricted Restricted Funds Funds 2024 2024 Totals Restated Totals 2023 Income and endowments from: Donations and legacies Charitable activities Other trading acttvities Investments 2024 3a 3b 3c 3d 12,405 192,331 10,158 1,246 12,405 238,218 10,158 1.246 12.910 444,008 89 45,887 Total income 216,140 45,887 262,027 457,007 Expenditure on: Charitable activities 287,530 140.546 428,076 453,168 Total expenditure 287,530 140,546 428,076 453,168 Net {expenditure)lincome, net movement in funds (71,390) (94,659) {166,049) 3,839 Total funds brought forward Restated 175,673 106.238 281,911 278,072 Total funds carried forward 8-10 104.283 11,579 115,862 281.911 The notes on pages 12 to 23 fonn part of these accounts. All the above amounts relate to continuing activities of the charitable company. 10-
SAHIR HOUSE BALANCE SHEET AS AT 31ST MARCH 2024 COMPANY NUMBER 03821749 Notes 31° March 2024 st Fixed assets Tangible fixed assets 31 March 2023 1,308 2,347 Current assets Debtors Cash at bank and in hand 26.387 94,325 16,020 272,893 Current liabilities Creditors: amounts falling due within one year 120,712 288,913 (6,158) (9.349) Net current assets 114,554 279,564 Total assets less current liabilities 115,862 281,911 Funds: Unrestricted fund5 Restricted funds 104,283 11.579 175,673 106,238 115,862 281,911 These financial statements have been prepared in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). These accounts have been prepared in accordan with the provisions applicable to small companies subject tc the small companies, regime and in accordance with FRS102 SORP. The members have not required the Company to obtain an audit of in accordance with section 476 of the Companies Act 2006. For the period covered by these accounts the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The Trustees, who are the Directors of the charitable company, aCknOedge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on: Ir,..OECEllfjE.YL .20al R Eley Trustee Date.. )l.'..O.L.(ErJEE.o. 20ds... 11
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 1. Limited Liabillty The charitable comp8ny is a company limited by guarant*. Each member's liability is limited to£10. 2. Accounting Policies Basis of Accounting The accounts have been prepared under the historical cost convention wtth items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordan with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) as amended for accounting periods commencing from 1st January 2019 and Charities Act 2011 and the Companies Act 2006. The accounts are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. Going concern At the time of approving the accounts. the Trustees have a reasonable expectation that the charitable company has adequate resep4es to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will not affect the charity's operations. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charitable company's free reserves available for the Trustees to apply in accordance With the charitable CoMpanS charitable objectives. Designated fvnds are funds set aside by the Trustees out of unrestriGted funds for specific future purposes. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the charitable company has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their reIpt is certain. Income from charitable activities is recognised on an acGruaS's basis expt for grants receivable. which are recognised on the date on which their unconditional payment is confirmed by the donor. Income from investment relates to bank interest received and is recognised when the amount is certain. Other trading income relates to all fundraising events and is recognised when the amounts are certain. Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the haritable company to that expenditure, rf( is probable that settlement will be required. and the amount of the obligation can be measured reliably. 12-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governan costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governan costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relates to the operation of the charrtsble company comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and govemance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Tangible fixed assets Tangible fixed assets are stated in the balance sheet as cost or revaluation less accumulated depreciation. Capital expenditure of £250 and above is treated as a fixed asset. Depreciation is provided to write off the cost of each asset over its expected useful life as below: Computer Equipment General Equipment 200/0 per annum straight line basis Fixtures and Fittings 200/ct per annum straight line basis 200/0 per annum straight line basis Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequent]y carried at amortised cost using the effecttve interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the fvture receipts discou nted at a market rate of interest. Financial assets classified as re1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted al a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequendy carried at amortised GOS( using the effective interest rate method. Dere¢ognition of financial liabilities Financial liabilities are derecognised when the tharitable company's contractual obligations expire or are discharged or cancelled. Taxation Income and gains are exempt from taxation as they are reived and applied for charitable purposes only. The charitable company benefrts from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. 13-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ST Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charitable company's is demonstrably committed to temiinate the employment of employee or to provide termination benefits. Retirement benefits Payments to defined contribution relirement benefit schemes are charged as an expense as they fall due. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. Income and endowments from: Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 a. Donations and legacies: Donations 12,405 12,405 12,910 Income from donations and legacies for 2023 related wholly to unrestricted funds. 14-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ST U nrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 b. Charitable activities: Central Liverpool Primary Care Neork (Diverse Bodies) Central Liverpool Primary Care Network (Many hands) Contract income Garfield Weston Foundation John Moores Foundation Liverpool City Council Liverpool School of Tropica5 Medicine Merseyside Police Community Cashback Rentsl income Skelton Charity Steve Morgan Foundation Training and Consultancy income UKSPF Digital Connectivty for Community 1.000 1,000 1,000 1,000 185.346 185.346 226.389 20,000 5,000 150,000 5,000 5,000 5,310 5,000 5,000 2,786 2,786 2,786 1,500 28,588 4,435 26,875 26,875 4,199 4,199 7,012 7,012 192,331 45,887 238,218 444,008 Income from charitable activities in 2023 comprised £233.610 unrestricted fijnds and restated £210,398 related to restricted funds. c. Other trading activities Fundraising 10,158 10,158 89 Income from other trading activities for 2023 related wholly to unrestricted funds. d. Investment income Bank interest 1,246 1,246 4. Expenditure on charitable actÉvities Direct Support & Charitable Governance Expenditure Costs Total 2024 Total 2023 To provide inforniation. support and guidan to people living with or affected by HIV, their family, and friends 244,245 183,831 428,076 453,168 15-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 a. Analysed as follows: 2024 2023 Direct cha17table expenditure.- Staff salary costs Pension Project Costs 205.229 4,942 34,074 306,639 7,716 53,836 244,245 368.191 Support & govemance GOSts.' staff salary costs Pension Rental expenditure External bid writing Consullancy DBS fees Computer support and sofiware costs Equipment hire Health and safety HR services Marketing Insurance Office equipment costs Telephone and internet costs Printing, stationery, and postage Rent and service charges Staff wellbeing Subscriptions and memberships Cleaning and waste removal Website costs Bank charges Loss on disposal of tangible assets HMRC charges Payroll fees Accountancy Amortisation Depreciation 85,664 2,373 1,453 4,800 12,876 1,261 2,800 80 20,910 3.393 30 2,003 8,725 1,192 2,760 9,465 4,463 5,285 277 5,934 918 23,289 4,139 2,360 396 1,669 50 2.797 5,871 969 28,372 491 3,893 700 6,561 51 62 200 561 1,352 563 1,448 3,019 2,356 977 183,831 84,977 Total expenditure on charitable activities 453,168 428,076 £115,862 (2023: £122,870) of the above expenditure relates to restricted funding. 16-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 2024 b. Analysis of staff costs Salaries Tax and Social security Pension 2023 273,042 17,851 7,315 286,133 20,506 7,716 298,208 314,355 c. Particulars of employees: The av8rdge number of employees during the year 12.82 (2023: 12.92}, and 121culated on the basis of full-time equivalents. was as follows: Project workers Administration 2024 2023 Total 12.0 The Trustees, being also the Directors of the charitable company, are not remunerated for their services and are not included in the above nurnber of employees. No employees received remuneration in excess of £60,000 (2023: none). No out-of-pocket expenses were reimbursed to trustees in the year (2023: £nil) d. Remuneration of key management personnel The remuneration of key management personnel, being the Chief Executive, is as follows: 2024 2023 Key management 53,000 51,528 17-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ST 5. Tangible fixed assets Computer Equipment Total Cost Balance at 1 st April 2023 Disposals during the year 8,754 (4,853) 8,754 (4,853) st Balance at 31 March 2024 3,901 3.901 Accumulated Depreciation Balan at 1st April 2023 Charge for the year Disposals during Ihe year 6,407 977 (4,791) 6,407 977 (4,791) Balance at 315t March 2024 2,593 2.593 Net Book Value at 31st March 2024 1,308 1,308 Net Book Value at 31st March 2023 2.347 2,347 There were no material commitments at the year-end (2023: none). All assets used in the charitable activities of the charitable company. 6. Debtors 2024 2023 Trade debtors Prepayments Other debtors 12,282 3,719 10,386 3,065 3,902 9,053 26,387 16,020 7. Creditors: amounts falling due wlthin one year 2024 2023 Trade creditors Accruals Other creditors 4,893 1,265 7,764 1,400 185 6,158 9.349 18-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 8. Analysis of Net Assets between Funds 2024 Tangible Net Current Fixed assets assets Total Unrestricted Funds General Fund 1,308 102,975 104,283 Restricted Funds Merseyside Police Community Cashback UKSPF Digital Connectivity for Community 4,567 4,567 7,012 7,012 11,579 11.579 Totals 1.308 114,554 115,862 2023 Tangible Net Current Fixed assets assets Total Unrestricted Funds General Fund 2.347 173,326 175.673 Restricted Funds Liverpool City Council Liverpool School of Tropical Medicine Our Lsverpool Skelton Charity 100,000 543 100,000 543 4,816 879 4,816 879 106,238 106,238 Totals 2,347 279,564 281.911 9. Unrestricted Funds Movements in funds Reserves at Income beginning of year Expenditure Reserves al end of year 2024 General Fund 175,673 216,140 {287,530) 104,283 19-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2024 Movements in funds Reserves at Income beginning of year Expenditure Reserves at end of year 2023 General Fund 259,362 246.609 (330,298) 175.673 General Fund is used to finance the charitable company's general activities as outlined in the Trustees, ReporL 10.Restricted Funds Movements in funds Income Expenditure Reserves at beginning of year Reserves at end of year 2024 Central Liverpool Primary Care Network (Diverse Bodies) Central Liverpool Primary Care Network (Many hands) John Moores Foundation Liverpool City Council Liverpool School of Tropical Medicine Merseyside Police Community Cashback Our Liverpool Skelton Charity Steve Morgan Foundation UKSPF Digital Connectivity for Community 1,000 (1,000) 1.000 5.000 (1,000) (5.000) (100,000) (543) 100,000 543 5,000 (433) (4,816) (879) (26.875) 4.567 4,816 879 26,875 7,012 7,012 106,238 45,887 (140,546) 11,579 -20-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315f MARCH 2024 Movements in funds Income Expenditure 2023 Reserves at beginning of year Reserves at end of year Eleanor Rathbone Charitable Trust Garfield Weston Foundation John Moores Foundation LCVS Community Impact Fund LCVS Innovation in Communities Fund Liverpool City Council Liverpool School of Tropical Medicine Our Liverpool Skelton Charity Steve Morgan Foundation 2,035 (2.035) (20,000) (5,000) (1,300) (7,300) (50,000) (4,767) (3,259) (621) (28,588) 20,000 5,000 1,300 7,300 150.000 5,310 100,000 543 8,075 4,816 879 1,500 28,588 18,710 210,398 1122,870) These are monies granted to the charitsble company to be spent at the discretion of the Board of Trustees for specific charitable purpo*s, as follows: Central Liverpool Primary Care Network (Diverse Bodies) - Contribution toward 'diverse bodies, project Central Liverpool Primary Care Network (Many hands) Hands One Heart. project. Eleanor Rathbone Charitable Trust - supports charities and charitsble projects focused on Merseyside. The foundation has enabled Sahir House Asylum, Immigration and Destitution team to provide extra (xpacity to support women seeking asylurn arKI refugees. Garfield Weston Foundation - Contribution towards running costs John Moores Foundation seekers. contribution towards our work supporting women asylum LCVS Community Impact Fund - Contribution towards lrfe coaching sessions LCVS Innovation in Communities Fund - Contribution towards the 'Set for Life, Project to help us better understsnd the current landspe of employment, education. and training for our servlce users. The project will provide information, resources and support to help servi users assess their personal circumstances and prForities, identify and adcsress barriers to explore employment and training opportunities. We will use a range of activities and resources inc5uding information and media resour$, wellbeing activities. one to one advice case work support assessments and reviews, volunteer waches, peer support groups (HIV, LGBT, LGBTlasylum and transgender. We will also tap into our counselling servi. Liverpool City Council Empowermeny project Contribution towards 'HIV intensivelcrisis and LGBTQ+ 106,238 Contribution towards Many -21
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Liverpool School of Tropical Medicine Collaboration between Sahir House and the Liverpool School of Tropical Medicine with the aim to complete three participatory workshops for the project titled 'Monkeypox Communication Strategies to Counter Stigma and Increase Health Seeking Behaviour Amongst Priority Populations.. This will involve the recruitment of 24 participants to attend participatory workshops, or a one-to-one interviews. This project seeks to contribute to the prevention and treatment of emerging infectious diseases among gay, bisexual. queer and MSM in England through improved communication strategies that are non-stigmatising and equitable. Merseyside Police Community Cashback - Contribution towards 'LCR Queer Town Hall, project Our Liverpool - This Liverpool City Council Grant supports our offer to people seeking asylum and refugee communities. By providing support, group work and organisational training we ae increasing support for marginalised communities and educating organisations about the complexitles experienced by LGBTQI asylum seekerslrefugees in Liverpool. Skelton Charity - Supported an outdoor activity to complement our Children & Young People living with HIV support service, by providing the opportunity for young people to come together and share their eXperIenS of living with HIV. explore common interests. and build peer support. Steve Morgan Foundation - Contribution toward 'Children and Young People's HIV Support Service, UKSPF Digital Connectivity for Community organisations to improve their public-facing IT facilities 11. Commitments Under Operating Leases Financial commitments under nOn-CanlIable operating leases relating to one month's notice as per lince agreement at 151 Dale Street L2. Aso there is a photocopier agreement for the period of five year Contributton towards support VCFSE 2024 2023 Premises Due Within one year 2,126 2.126 Photocopier Due within one year Due 1 to 2 years Due 2 to 5 years 1,094 1,094 1.642 1,094 1,094 2.736 3,830 4.924 5,956 7,050 12. Related Party Transactions There were no material related paty transactions during the year which require disclosure (2023: none). -22-
SAHIR HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ST 13.Contingent Assets Sahir House owns two thirds of ownership of the land and the propety Bellart How Farm, Millsido, Witherslack. Grange-over-sands L411 6SQ which was gifted by Rowland F Hart on 12th November 2012, the other one third is owned by Terran Higgins Trust. The land and property have not been included in the accounts as an asset as there is a lifetime sitting tenant. Contingent Liabilities The charitable company did not have any contingent liabilities as at 31sI March 2024 or 31st March 2023. 14. Guarantees As at 31st March 2024, 6 members had given a guarantee of £10 each in the event of the charitable company winding-up; total: £60 (2023: 5 members, total.. £50). 15. Post year event Sahir House and Terran Higgins Trust have sold the propety for £318.216 to the long-term tenant family in April 2024. -23-
SAHIR HOUSE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31- MARCH 2024 2024 2023 INCOME Grant Income Donations Contract income Training and consultancy income Rental income Bank interest Fur]draising 45,887 12,405 185,346 4.199 2,786 1,246 10,158 210.398 12,910 226.389 4,435 2.786 89 Total InGome 262,027 457,007 EXPENDITURE Charitable activities Staff salary costs Pension Project costs Rental expenditure Extemal bid writing DBS fees Computer support and software costs Equipment hire Health and safety HR ServIS Marketing 5nsuran Office equipment costs Telephone and internet costs Printing, stationery, and postage Rent and service charges Staff wellbeing Subscriptions and memberships Cleaning and waste removal Website costs Bank charges Consultancy Loss on disposal of tangible fixed assets Payroll fees HMRC charges Accountancy Amortisation Depreciation 290,893 7.315 34,074 1.453 4,800 306,639 7.716 53,836 1,261 2,800 80 20,910 3,393 30 2,003 8.725 1.192 2,760 9.465 4,463 5,285 277 5.934 918 23,289 4,139 2,360 396 1,669 50 5,871 969 28,372 491 3.893 700 6.561 51 12,876 62 561 200 1,352 2,797 563 1,448 3,019 2,356 977 Total expenditure on charitable activities 428.076 453,168 Net {expenditure)fincome for the year {166,049) 3,839 (This page does not form part of the statutory financial statements) -24-