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 SeNi￿S 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 ru￿entlY 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 SUC￿ss￿l 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 suc￿Ssful 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 histori￿1, 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 pro￿edS 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 TrUSt￿S 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 cOn￿m.
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, aCknO￿edge 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 CoMpan￿S 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 re￿Ipt is certain.
Income from charitable activities is recognised on an acGruaS's basis ex￿pt 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 re￿1vable 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 re￿ived 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
Ne￿ork (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 lands￿pe 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 eXperIen￿S 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-Can￿lIable operating leases relating to one month's notice
as per li￿nce 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 ServI￿S
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-