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2024-03-31-accounts

Company number: 3818058 Charity Number: 1079727

BHA for Equality

Report and financial statements For the year ended 31 March 2024

BHA for Equality

Reference and administrative information

for the year ended 31 March 2024

Company number 03818058

Charity number 1079727

Registered office and operational address C/O Slade & Cooper Ltd. Beehive Mill, Jersey Street, Ancoats, Manchester, England, M4 6JG

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Francesca Tackie Chair Kamie Kitmitto Treasurer Safina Nadeem (resigned 08/08/2024) Nilam Prinjha Crispen Sachikonye Antemeka Cobham-Wilson

Key management Aydin Djemal Chief Executive personnel Donna Milller Director of Policy, Engagement & Development Jeni Hirst Director of Service Development Bankers Co-operative Bank 3rd Floor 1 Balloon Street Manchester M60 4EP

Auditors Slade & Cooper Limited

Beehive Mill, Jersey Street, Manchester, M4 6JG

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BHA for Equality Trustees’ annual report

for the year ended 31 March 2024

The Trustees present their report and the audited financial statements for the year ended 2024. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The charity governing document “The Memorandum & Articles of Association” is replaced by “The Articles of Association” which were adopted by passing a special resolution on 5th August 2020.

The Charity’s objects are to protect and preserve good health and well-being in particular by promoting the good health and well-being of marginalised communities through engagement, education, support services, professional advice and training.

The Objects of the Charity were amended at an Extra Ordinary General Meeting held in July 2009 after receiving permission from the Charity Commission.

Aims

  1. Providing and developing a range of quality services.

  2. Improving our understanding and knowledge of the communities we work with.

  3. Improving our financial standing and independence to sustain our ability to develop and deliver quality services.

  4. Raising the profile of BHA for Equality (BHA) and of issues for BME, disadvantaged and marginalised communities locally, regionally, and nationally.

  5. To review, evaluate and develop BHA’s structure and ensure we are fit for purpose.

Principal activities

The activities currently carried out for the public benefit by the charity can be broadly categorized into the areas of Health Education and Direct Support and Policy and Development; these are further subdivided into the following two directorates:

Health Education and Direct Support

Sexual Health Services Directorate – Provision of responsive and inclusive sexual health promotion and testing services for BAME and most at risk communities; and support services for people living with HIV.

Policy & Development Directorate - a healthy community has access to health information and services that meet its needs and can make informed choices. Healthy communities will feel safe and secure to voice their opinions, contribute to society and feel part of society.

We aim to develop appropriate services and influence policy to ensure the needs of communities are at the forefront of policymaking. This is done through engaging and involving people in the decision making process, both about their own future and, about the health services that are available, consulting in a way that is inclusive of all and understands the changing needs of communities .

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BHA for Equality Trustees’ annual report

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Achievements and performance

The charity’s main activities and who it tries to help are described below. All its charitable activities focus on equality in health and wellbeing and are undertaken to further BHA for Equality’s charitable purposes for the public benefit.

BHA provides many services, which feed into the overall charitable objectives.

Leeds HIV Support Service

Known as Skyline, the project provides social care support for anyone living with or affected by HIV in Leeds, including emotional and practical support, specialist mental health services, information, advice and advocacy, group support and training and several activities to improve health and well-being.

and advocacy, group support and training and several activities to improve health and well-b
Number of support sessions delivered 713
Number of Person-Centered Counselling
Sessions Delivered		 219
Number of attendees at Skyline HIV
Training session delivered		 101
Number of volunteer hours 750
Number of visitors to structured support
groups		 376
Number of visitors to social groups and
activities		 206
Number of dry food pantry users 37
Number of BHA crisis fund 29
Number of Milk Clients supported 20

New Post

BHA Leeds Skyline was awarded funding by Gilead to appoint an Enhanced Support Worker to work across BHA Skyline and the Brotherton Wing Clinic to work on seeking people living with HIV who experience barriers to accessing health care appointments and, in turn adhering to medication. The Leeds Skyline team have worked closely with teams at the Leeds Teaching Hospitals to develop this new role and ensure that the recording, reporting of measuring outcomes meets the needs of the patients/clients, BHA and Brotherton Wing. In March 2024, Leeds Skyline appointed Sam Norris for the post of Enhanced Support Worker. Both BHA and BWC are looking forward to the postive outcomes this new and exciting role means for people living with HIV across Leeds and Wakefield.

Live Well Leeds Grant and social wellbeing groups

Between April 2023 and April 2024 Leeds Skyline continued to work on improving the mental and social wellbeing of people living with HIV by reducing social isolation. We were awarded a Live Well Leeds Microgrant of £1000 to put towards the activities that will improve social wellbeing. These funds went towards a trip to Lotherteron Hall in December 2023, after it became apparent that that many of our service users rarely have an opportunity to leave the city to enjoy wellbeing walks. Participants enjoyed playing on the zip wire, watching deer and viewing the penguins; albeit everyone stated that the

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BHA for Equality Trustees’ annual report

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weather was a little too wet for comfort. In addition to wellbeing the wellbeing day out we also ran a series of one-off workshops such as, writing workshops; yoga sessions; aerobic sessions; Black History Month Celebrations and participation in the Leeds Pride Parade to instill a sense of wellbeing and acceptance.

Living Well with HIV

We continued to embed a culture of acceptance by facilitating a “Living Well with HIV” Course which ran for eight weeks and was attended by seven service users. This course was run by BHA staff with guest speakers from the Brotherton Wing Clinc; topics covered included: setting boundaries, aging well with HIV, sex and sexuality and the five ways to wellbeing. Those who attended the course have gone on to become peer mentors and provide an invaluable service to our service users at BHA SKyline.

Fast Track Cities Anti-Stigma Group/Community Grants

In the Autumn of 2023 BHA Leeds Skyline took on leadership of the Fast Track Cities Leeds HIV, TB and Hepatitis Anti-Stigma Group. As part of this work, Leeds City Council awarded Leeds Skyline with £8000 to deliver micro community grants to people living with HIV to create projects that challenge HIV stigma. As of April 2024, the Skyline team have awarded grants towards three projects: two podcasts and one artistic project. In addition to the micro community grants Leeds skyline have also worked in partnership with Greater Manchester’s Fast Track Cites Team and The Leeds Health and Care Academy to launch the Greater Manchester’s Fastrack’s “HIV Tackling and Challenging Stigma” online training free and accessible for all health and social care workers and volunteers within Leeds.

Household Support Grant

Finally, in March 2024 Skyline was awarded £5000 to deliver energy vouchers and tangible items to those who need them the most. The Leeds Skyline team delivered 47 energy vouchers, 2 cookers, one set of bunk beds and one fridge to service users.

Wakefield HIV Support Services

Key Stats

Key Stats
Number of postal condoms delivered 1980
Number of community condoms
distributed		 908
Number of rapid finger prick HIV and
Syphilis Tests conducted		 194
Number of Gregg’s vouchers provided
in exchange for HIV and Syphilis test		 80
Number of Support sessions delivered
to people living with HIV		 477
Number of 121 support support
sessions delivered to prevention clients		 321

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BHA for Equality Trustees’ annual report

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HIV Prevention and testing: New venues

The Wakefield team worked to increase better access to healthcare to asylum seeker and refugee communities by establishing regular testing at three migrant hotels within the Wakefield district. The team has two bi-lingual staff members, who used their skills to translate prevention key messages where possible, where staff are not able to translate, the team use multiple apps to support the service users. Between April 23 and April 24, the team carried out 45 tests and distributed 341 condoms at the three migrant hotels. The team also gained a new testing venue at Castleford food bank, where they performed 15 HIV and Syphilis rapid finger prick tests and distributed 45 condoms.

HIV prevention and testing: incentives

BHA Wakefield sits on a HIV Prevention task group that identified people who are risk of homelessness or are homeless and/or inject drugs as a group that required targeted HIV prevention work, following a cluster of HIV transmissions within this demographic. The Wakefield team have worked in partnership with Wakefield Council, Turning Point and Christians Against Poverty to provide those who fall into these criteria with a £5 Gregg’s voucher in exchange for HIV and Syphilis rapid finger prick test. Throughout April 23 to March 23 the team delivered 80 vouchers in exchange for tests, with people feedback; “ Now I can eat today ”. The incentive resulted in the team supporting one individual with an HIV reactive test and another with a Syphilis reactive, both which may not have been dedicated had the team not been offering Gregg’s vouchers. This incentive demonstrates that for the most vulnerable in society, it is difficult to consider your wider health needs if your immediate basic needs are not first met.

HIV support: wellbeing

Throughout 2023 and 2024 the Wakefield team continued to promote wellbeing a culture of acceptance by hosting celebrating Wakefield Pride with service users and volunteers in the summer, hosting a charity fundraiser in September and hosting a day out to Knaresborough in October for our HIV support clients. The BHA Wakefield support clients enjoyed the sense of wellbeing the picturesque Knaresborough offered and the ghoulish sights of Old Mother Shipton’s Cave. One service user reported, “It was great, really brilliant day out”.

Healthy Communities

Our Manchester Race & Health Service uses community engagement as a means of identifying improvements in access, treatment, and outcomes through the following areas of work:

TB Project

We support individuals who attend the TB screening clinic at Manchester Royal Infirmary and explain the reasons for the screening and the necessity of adhering to treatment if their test is positive. Over the year we have seen an increase in active TB cases, alongside some cases being drug resistant, making the community engagement element of our work even more important. We raise awareness of latent TB through delivery of information sessions in community centres, care homes and engage with a range of professionals such as social workers to ensure they understand the necessity of screening of

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young people within the care system. This year also saw the start of our work in local hotels that were housing asylum seekers.

Community Research

Activities over the year underpin the significance of research into the experiences of minority communities using healthcare systems. We looked into two important aspects of healthcare in Manchester: the experiences of individuals from Black, Asian, and minority ethnic (BAME) communities accessing General Practice (GP) services and the impact of Long Covid on individuals of African and Caribbean descent.

Accessing GP Services

We used quantitative and qualitative methods to engaged with 202 participants, involving 68 individuals of Black African origin, 57 South Asian, and 77 individuals identifying as Black Caribbean, mixed ethnicities, and White African/Asian respectively.

Participants noted significant challenges in:

Views relating to the quality of services varied with some individuals reporting that they felt listened to and received adequate support from their GPs, while others reported feeling rushed and receiving inadequate treatment. Issues included long waiting times for appointments, difficulty obtaining test results, and dissatisfaction with treatment received during appointments.

When unable to secure appointments, participants explored alternative healthcare options. Some found relief through self-medication, home remedies, or consulting with friends or family in the medical field. However, concerns were raised about the expense and potential risks of self-medication, as well as the challenges of accessing private healthcare.

Participants offered several recommendations for improving GP services. Suggestions included:

These recommendations aimed to improve access, communication, and overall patient experience within the healthcare system and will be presented to NHS Manchester for consideration.

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Long Covid – Impact on African/Caribbean Individuals

Although there was initial disinterest in this research it was evident from speaking to a few individuals of African and Caribbean origin the devastation it can have on one’s life. As one individual quoted:

‘Life has just not been the same and I know it’s not just about how unfortunate I have been.’

Recommendations arising from this research included:

Through the second project ‘Health & Hearty’ we are delivering services targeted at Manchester’s Caribbean community to promote heart health and encourage individuals to monitor their blood pressure/cholesterol levels and improve management of existing heart conditions.

Achievements to date include:

This project is ongoing and ends in September 2024.

Community Health Equity Manchester (CHEM)

Manchester’s CHEM Group aims to tackle inequalities in health through the gathering of community insight to inform its services as well as engaging with representatives of communities in Manchester. Community consultation groups (known as Sounding Boards) were set up to gather information from different communities and BHA co-host the African/Caribbean Sounding Board in conjunction with the Caribbean African Health Network. Through the Sounding Board we have considered health issues that negatively impact those communities such as hypertension/high cholesterol and bowel cancer and discussed improvements in delivery of services to increase awareness of such conditions

Through the second project ‘Health & Hearty’ we are delivering services targeted at Manchester’s Caribbean community to promote heart health and encourage individuals to monitor their blood pressure/cholesterol levels and improve management of existing heart conditions.

Achievements to date include:

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BHA for Equality Trustees’ annual report

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This project is ongoing and ends in September 2024.

GM Cancer Screening Programme (known as Answer Cancer)

As we know, Cancer can affect anyone and BHA for equality - Answer Cancer Engagement Team are reaching out to all members of the Greater Manchester community to ensure that they have conversations with them to raise awareness of cancer and promote the importance of cancer screening. Our team travel across the area to meet a wide range of people and many of our conversations take place in informal community settings that people are familiar with where they feel more comfortable and open to learning and talking about their experiences and worries.

In the last year we have widened our staff diversity to deliver person, gender and language specific sessions.

We collaboratively work with VCSE organisations and health professionals.

Answer Cancer also supports the Greater Manchester Cancer Screening Groups. The aim of this group is to COLLABORATE not DUPLICATE. We work together to identify areas of the city with the lowest uptake and coverage of the 3 cancer screening programmes. This allows Answer Cancer to target their engagement work where it is most needed.

We reach people by:

There are many more request for our service.

Achievements

We were invited to Manchester Locality Primary Care Team at NHS GM Integrated Care Board. This event had attendance from over 100 GPs/Clinicians/Practice Managers and other practice staff as well as Primary Care Commissioning colleagues.

The invite was in recognition for Answer Cancers work with the PCN project to increase participation in cervical screening using volunteers that can speak other languages. Answer Cancer also work collaboratively with other VCSE groups we fund to provide this.

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BHA for Equality Trustees’ annual report

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What we continue to do

Experiences of Pakistani, Black African and Black Caribbean People with Learning Disabilities in Manchester

“No one teaches you how to look after your child with a learning disability. You learn on the job as a parent and carer, but there are lots of books about ‘parenting.’ It is not that some information does not apply, it’s the fact that you may have a learning-disabled child in nappies up to the age of 14 years plus issues around speech, learning and mobility and in some cases severe health care needs.”

We conducted community research, in conjunction with Breakthrough UK to gather evidence related to unmet needs, challenges and experiences in accessing health care of Black African/Caribbean and Pakistani people with learning disabilities.

Key achievements:

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BHA for Equality Trustees’ annual report

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Reserves

BHA Trustee have reviewed the risk assessment of the income, expenditure and future needs of the charity and have reviewed the Reserves Policy and accept it to be appropriate to reflect the reserves requirement of the charity. The BHA Reserves Policy states:

The calculation of the required level of reserves is an integral part of BHA’s planning, budget, and forecast cycle.

It considers:

The Trustees have reviewed the reserves of the charity. This review encompassed the nature of the income and expenditure streams, the need to match income with fixed expenditure and the nature of the reserves. The review concluded that to allow the charity to be managed efficiently and to fulfil the strategic aims of the organisation, and to meet the charity’s liabilities the level of reserves will be reasonable and appropriate to the probable risks and contingencies of the charity. The level of reserves required for this purpose was £150,000. The actual free reserves at the end of year after allowing for contingencies are £439,424, which will be sufficient to cover any unforeseen events and fund future activities for which funding is to be secured.

Going Concern

The charity has a strong reserve position and has sufficient available resources, as demonstrated by the reserves policy above. We have adequate financial resources and are well placed to manage the business risks. Our planning process, including financial projections, has taken into consideration the current economic climate and its potential impact on the various sources of income and planned expenditure.

The organisation is moving into outsourcing key services which can bring unforeseen risks. The Trustees are confident that the new operational approach will benefit the future development of the organisation.

The accounts are approved during a period at a time when there is a cost-of-living crises, changes in commissioning structures and risks of changing priorities once the new structures have settled. The Charity is constantly assessing the short and long-term impact on its income sources in the current climate and looking for opportunities to diversify and move into other work and geographically areas.

The ultimate impact of these challenges on the charity is not certain. Our risk management framework captures the risks and our mitigation plans. Our cash deposits could easily be drawn down should working capital be required.

The trustees believe that although there is uncertainty with the identified risks, the charity remains in a strong position to use its cash deposits to take advantage of any opportunities and consider it appropriate for the going concern basis to be adopted for these accounts.

The Trustees have reviewed the budgets, forecasts, the funding life cycle and considered the prospects of renewing existing contracts to conclude their confidence in this Going Concern statement.

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There are no other material uncertainties that call into doubt the charity’s ability to continue.

Plans for the future Plans

We will continue to deliver our commissioned services through planned activities to raise awareness of the health conditions and issues that affect our communities. We will provide emotional and psychological support to individuals, families and communities that are living with certain health conditions.

We will expand our offer by covering more of the most important health conditions and focus on intersectional groups within our key communities.

We will continue to develop our services in new geographical locations, expanding our services in Leeds, Liverpool and Wakefield. We will look to expand our engagement with GPs and PCNs, who offer additional opportunities for our communities to access healthcare support.

Key targets from our Strategic Plan include

Structure, governance, and management

The organisation is a charitable company limited by guarantee, incorporated on 02/08/1999 and registered as a charity on 7/11/1991.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2024 was 6 (2023:5). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 11 to the accounts.

BHA has a Board of Trustees of five members. Their role is the strategic development and management of the organisation. The Board of Trustees meet on a quarterly basis. The Board considers matters relating to the strategic direction of the organisation.

The Trustees of the Charity may at any time appoint new Trustees.

All prospective Trustees are given information about the organisation as well as the Charity Commission guidance on roles and responsibilities of Charity Trustees. Potential Trustees also have an opportunity to meet with the Chief Executive to discuss the organisation and their potential contribution to the work of the Board. All appointed Trustees are informed of training and offered support on a regular basis.

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BHA for Equality Trustees’ annual report

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It is important that BHA has a Board that can direct the strategic development of the organisation. The Trustees reflect the communities we work with and bring to the organisation a wide range of skills and experience.

The overall day to day management responsibilities in delivering the Board’s strategic agenda are delegated to the Chief Executive (CEO) who is also responsible for the development and implementation of policy within the organisation as well as fundraising for the activities of the charity and external relationships with partner agencies. The Chief Executive is directly accountable to the Board of Trustees for the performance and management of the organisation.

BHA also has a Senior Management Team (SMT) which supports the Chief Executive in the day-to-day operational management of the organisation. The SMT meet weekly to discuss the strategic, funding, quality and risk issues and draw up plans for presentation to the Management Team and the Board. The

SMT consists of:

(i) The Chief Executive, Aydin Djemal who has the overall responsibility of ensuring the BHA strategic agenda is delivered. The CEO has line management responsibility for the Directors who oversee the operational areas of BHA work, with accountability for growth, development, and transformation.

(ii) Director of Service Delivery, Jeni Hirst who has responsibility to provide strategic and operational leadership and management of a variety of BHA services; with accountability for the growth, development and transformation of service to ensure BHA can have the greatest impact possible in improving the health, well-being and lives of the Black and ethnic minority and other marginalised communities we work with. To lead and ensure the delivery of effective and quality services and to have responsibility for Quality Assurance systems within BHA

(iii) Donna Miller, Associate Director of Policy and Development who has responsibility for the Race & Health Service which leads on most of our work relating to engaging and involving Black and other minority group, latent TB, and the Answer Cancer programme.

The Management Team consists of other project managers/coordinators who manage their areas of work and the staff teams.

Related parties and relationships with other organisations

Nil.

Remuneration policy for key management personnel

The charity benchmarks the roles of key personnel by assessing the equivalent roles in the voluntary sector with similar size organisations and follows the NJC pay scales to remunerate key personnel in accordance with the level of responsibility required to fulfil the role.

Risk management

The Trustees have examined the major strategic, business, and operational risks which the charity faces and confirm that systems are in place to manage these risks. The Trustees have incorporated risk management into the quarterly Board meetings and risks are discussed as they emerge.

Risks are identified through the day-to-day operations which are recorded on risk logs and all risks are scored on a scale of high to low in relation to the likelihood of them occurring.

A risk register is used to record and review the risks identified. All risks are reviewed according to the scoring of the particular risk by the Senior Management Team. Where existing policies do not cover a

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risk area new polices are developed to manage those risks. Risks are reported to the Trustees at their Board meeting.

In the year, the Trustees identified the following principal risks and how these will be mitigated:

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BHA for Equality Trustees’ annual report

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Statement of responsibilities of the trustees

The trustees (who are also directors of BHA For Equality for the purposes of company law) are responsible for preparing the Trustee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustee’s to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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BHA for Equality Trustees’ annual report

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Auditors

Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The Trustees annual report has been approved by the Trustees on 4[th] December 2024 and signed on their behalf by

Name: Francesca Tackie

Title: Chair

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Independent auditors’ report to the members of BHA for Equality

Opinion

We have audited the financial statements of BHA for Equality (the ‘charitable company’) for the year ended 31 March 2024, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Independent Auditor’s Report (continued)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 14, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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Independent Auditor’s Report (continued)

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Chinwe Jennifer Daniel FCCA DChA

Senior Statutory Auditor for and on behalf of

Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG

Date: 19 December 2024

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BHA for Equality Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2024 Unrestricted funds Restricted funds Total funds 2024 Total funds 2023 Note Income from: Donations and legacies 1,135 1,135 1,057 Charitable activities: Health, Education and Direct Support Pol icy & Development 2,146,602 2,146,602 2,143,492 134,613 134,613 100,210 other trading activities Investments 12,038 12,038 4,334 Total income 2,294,388 2,294,388 2,249,093 Expendlture on: Charitable activities: Health, Education and Direct Support Pol icy & Development 2,083,890 2,083,890 2,147,425 158,747 158,747 140,765 Total expendlture 2,242,637 2,242,637 2,288,190 Net income/(expenditure) before net gains/(losses) on investments 51,751 51,751 (39,097) Realised ga ins/(losses) on investments Unreal ised gains/(losses) on investments Net income/(expenditure) for the year 51,751 51,751 (39,097) Transfer between funds Net movement in funds for the year 51,751 51,751 (39,097) Reconclllatlon of funds Total funds brought forward 541,454 8,125 549,579 588,676 Total funds carrled forward 593,205 8,125 601,330 549,579 The statement of fi nancial activities i ncl udes al I gains and losses recognised in the year. All income and expenditure derive from conti nuing activities. Prior year SOFA is shown on the last page. 19

BHA for Equality Company number 03818058

Balance sheet as at 31 March 2024

----- Start of picture text -----
Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 13 6,650 7,714
Total fixed assets 6,650 7,714
Current assets
Debtors 14 96,816 172,494
Cash at bank and in hand 15 670,232 592,858
Total current assets 767,048 765,352
Liabilities
Creditors: amounts falling
due in less than one year 16 (172,368) (223,487)
Net current assets 594,680 541,865
Total assets less current liabilities 601,330 549,579
The funds of the charity:
Restricted income funds 18 8,125 8,125
Unrestricted income funds 19 593,205 541,454
Total charity funds 601,330 549,579
----- End of picture text -----

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 22 to 37 form part of these accounts.

Approved by the trustees on 04/ 12/ 2024 and signed on their behalf by:

Francesca Tackie (Chair)

20

BHA for Equality Statement of Cash Flows for the year ending 31 March 2024 Note 2024 2023 Cash provided by/(used in) operating activities 22 71,264 (48,291) Cash flows from investing activities.. Dividends, interest, and rents from investments Proceeds from sale of tangible fixed assets Purchase of tangible fixed assets 12,038 4,334 540 (7, 746) (5,928) Cash provided by/{used in) investing activities 6,110 (2,872) Increase/(decrease) in cash and cash equivalents i n the year 77,374 (51,163) Cash and cash equivalents at the beginni ng of the year 592,858 644,021 Cash and cash equlvalents at the end of the year 670,232 592,858 21

BHA for Equality Notes to the accounts for the year ended 31 March 2024 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the fi nancial statements are as follows.. a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice. BHA for Equality meets the definition of a public benefit entity under FRS102. Assets and liabilities a re initia Ily recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. b Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern, The trtustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. c Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, It Is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. d Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charityi this is normally upon notification of the interest paid or payable by the Bank. 22

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) e Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. f Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third partyi It is probable that settlement will be required and the amount of the obligation can be measured rel iably. Expenditure is classified under the fol lowing activity head ings: Costs of raising funds comprise the costs of running fund raising events and their associated support costs. Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. g Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9. h Operating leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. i Tangible fixed assets Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their esti mated useful economic lives on a straight line basis as fol lows.. Computer Equipment Office fixtures and equipment 33010 20% 23

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) j Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. k Cash at bank and In hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. I Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. m Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments, Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. n Pensions Employees of the charity are entitled to join a defined contribution scheme. The charity's contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 8. Legal status of the charity The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The registered office address is disclosed on page l. Income from donations and legacies Total 2024 Total 2023 Fund Raising Events Gift Aid Donations 316 819 131 926 1,135 1,057 All income from donations is unrestricted. 24

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) Income from charitable activities Current reporting period Unrestricted Restricted Total 2024 Health, Education and Direct Support HIV Prevention Terence Higgins Trust Sa Iford City Counci I Manchester CCGS Liverpool City Council HIV Support Leeds City Council Leeds City Council Milk Grant Spectrum Wakefield Touchstone Healthy Communities GM Cancer Screening Carribean Community Young Manchester Learning Disability Sundry Income 735,918 867,476 31,590 80,833 735,918 867,476 31,590 80,833 220,491 13,500 55,903 1,000 220,491 13,500 55,903 1,000 107,498 7,333 3,000 21,000 1,060 107,498 7,333 3,000 21,000 1,060 2,146,602 2,146,602 Policy & Development MRHS Manchester CCG'S 134,613 134,613 134,613 134,613 Total 2,281,215 2,281,215 25

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) Previous reporting period Unrestricted Restricted Total 2023 Health, Education and Direct Support HIV Prevention Terence Higgins Trust Salford City Council Liverpool City Council HIV Support Leeds City Council Leeds City Council Milk Grant Spectrum Wakefield Touchstone Healthy Communities GM Mental Health Covid Cordinators GM Cancer Screening GMCA Contraceptive pmject Carribean Community Development Fund Public Health Communlty Champlons Young Manchester Learning Disability Sundry income 1,372 1,072,615 112,945 1,372 1,072,615 112,945 293,455 14,000 95,833 2, 748 293,455 14,000 95, 833 2, 748 170,000 36,249 108,816 12,500 44, 732 667 11,562 10,000 19,250 49,000 87,748 170, 000 36,249 108,816 12,500 44, 732 667 11,562 10,000 19,250 49,000 87, 748 Subtotal for Health, Education and Direct Support 2,143,492 2,143,492 Policy & Developmént MRHS Manchester CCG'S 100,210 100,210 Subtotal for Policy & Development 100,210 100,210 Total 2,243, 702 2,243, 702 26

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) Investment income 2024 2023 Income from bank deposits 12,038 4,334 12,038 4,334 All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted. Government grants The government grants recognised in the accounts were as follows., 2024 2023 Manchester City Council Sa Iford City Counci I Leeds City Council Liverpool City Council Manchester CCG'S GMCA 22,271 1,135,706 317,178 172,444 59,639 20,667 1,082,615 307,455 112,945 163,392 12,500 1,707,238 1,699,574 The were no unfulfilled conditions and contingencies attaching to the grants at the year end. 27

BHA for Equality

Notes to the accounts for the year ended 31 March 2024 (continued)

7 Analysis of expenditure on charitable activities

HIV Prevention
HIV Support
Health Projects
Small Grants
Project Support Costs
Health, Education and
Direct Support
GM Race Equality Panel
(GMCA)
Answer Cancer (GM
Cancer P'ship)
Young Manchester
(MR&HS)
Total
Emergency Fund
Patient & Public
Involvement & Policy
Manchester Race and
Health Service
Learning Disability
Mental Health Fund		 Staff costs
£
306,755
247,421
32,660
-
10
311
115,525
-
18,805
-
-
721,487
115,784
115,784
837,271		 Administration
£
29,977
11,468
141
-
1,319
3,471
617
-
20
-
-
47,013
2,270
2,270
49,283		 Project costs
£
883,400
54,269
1,151
-
3,865
6,149
1,152
-
8,809
(17,048)
-
941,747
2,757
2,757
944,504		 Premises
£
16,406
76,410
-
-
-
8
58
-
242
-
-
93,124
267
267
93,391		 Depreciation
£
692
1,552
174
-
-
80
1,054
-
465
-
1,872
5,889
1,105
1,105
6,994		 Governance
costs
-
825
-
-
-
-
-
-
-
-
10,687
11,512
-
-
11,512		 Support
costs
£
154,267
43,086
4,985
-
-
-
26,000
-
2,100
-
32,680
263,118
36,564
36,564
299,682		 Total 2024
£
1,391,497
435,031
39,111
-
5,194
10,019
144,406
-
30,441
(17,048)
45,239
2,083,890
158,747
158,747
2,242,637

----- Start of picture text -----
2024
£
Restricted expenditure -
Unrestricted expenditure 2,242,637
2,242,637
----- End of picture text -----

28

BHA for Equality

Notes to the accounts for the year ended 31 March 2024 (continued)

7
Analysis of expenditure on charitable activities
Staff costs
Administration
£
£
Health, Education and Direct Support
HIV Prevention
335,178
39,626
HIV Support
210,433
30,085
5,892
558
9,359
330
-
1,398
Small Grants
15,984
1,677
67,973
6,182
-
-
9,150
41
1,729
3,074
Project Support Costs
-
-
655,698
82,971
98,267
7,157
98,267
7,157
753,965
90,128
Restricted expenditure
Unrestricted expenditure
Emergency Fund
Patient & Public
Involvement & Policy
Manchester Race and
Health Service
Total
Health Projects
Previous reporting
period
Answer Cancer (GM
Cancer P'ship)
GM Race Equality Panel
(GMCA)
Young Manchester
(MR&HS)
Learning Disability
Mental Health Fund		 Project costs
£
797,491
24,871
6,595
-
550
4,805
3,187
23,840
2,248
167,143
-
1,030,730
13,146
13,146
1,043,876		 Premises
£
15,230
54,520
242
33
-
709
2,116
-
200
44
-
73,094
1,514
1,514
74,608		 Depreciation
£
358
1,218
-
-
-
-
557
-
465
-
1,872
4,470
556
556
5,026		 Governance
costs
2,659
4,411
41
-
-
52
542
-
-
467
5,728
13,900
551
551
14,451
2023
£
7,760
2,280,430
2,288,190		 Support
costs
£
73,445
52,133
-
2,500
-
1,000
9,485
-
5,250
-
142,749
286,562
19,574
19,574
306,136		 Total 2023
£
1,263,987
377,671
13,328
12,222
1,948
24,227
90,042
23,840
17,354
172,457
150,349
2,147,425
140,765
140,765
2,288,190

29

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) Analysis of governance and support costs Current reporting period Basis of apportionment Support Governance Total 2024 Payroll expenses Other staff and volunteer costs Office costs Premises cost Project costs Consultancy and legal costs Audit fees Level of income Level of income Level of income Space occupied Level of income Level of income Governance 236,206 1,413 47,367 2,681 12,014 236,206 1,413 47,367 2,681 12,014 1,913 9,599 1,913 9,599 299,681 11,512 311,193 Prevlous reportlng perlod Basis of apportionment Support Governance Total 2023 Payroll expenses Other staff and volunteer costs Office costs Premises cost Pmject costs Consultancy and legal costs Audit fees Accountancy services Level of income Level of income Level of income Space occupied Level of income Level of income Governance Governance 265,527 7,162 24,695 4,876 3,876 265,527 7,162 24,695 4,876 3,876 8,679 4, 800 972 8,679 4,800 972 306, 136 14,451 320,587 30

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) Net income/{expenditure) for the year This is stated after cha rging/(crediting)'. 2024 2023 Depreciation Operati ng lease rentals: Property Auditor's remuneration - audit fees Auditor's remuneration - accountancy fees 6,992 5,026 36, 625 3,500 1,300 3,500 1,300 10 Staff costs Staff costs during the year were as follows: 2024 2023 Wages and salaries Social security costs Pension costs Income Protection 956,113 86,170 22,937 4,721 898, 388 80,475 23,327 8,540 1,069,941 1,010,730 One employees had employee benefits in excess of £60,000 but no more than £70,000 (2023.. Nil). The average number of staff employed during the period was 37 (2023: 32), The average full time equivalent number of staff employed during the period was xyz {2023'. 22). The key management personnel of the charity comprise the trustees, the Chief Executive Officer, Director of Finance & Corporate Services, Director of Service Development & Delivery and Associate Director of Polcy & Development. The total employee benefits of the key management personnel of the charity were £251,718 {2023'. £211,797). 31

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) 11 Trustee remuneration and expenses, and related party transactions Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023.. Nil). No members of the management committee received travel and subsistence expenses during the year (2023.'£Nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, incl ud ing guarantees, during the year (2023.. nil). 12 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 13 Fixed assets: tangible assets Fixtures & fittings Office equipment Computer equipment Total Cost At l April 2023 Additions Disposals 84,342 10,040 71 90,353 5,857 184,735 5,928 At 31 March 2024 84,342 io,iii 96,210 190,663 Depreciation At l April 2023 Charge for the year Disposals 84,342 9,720 94 82,959 6,898 177,021 6,992 At 31 March 2024 84,342 9,814 89,857 184,013 Net book value At 31 March 2024 297 6,353 6,650 At 31 March 2023 320 7,394 7,714 32

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) 14 Debtors 2024 2023 Grants receivable and prepayments Trade debtors Other debtors 25,453 68,832 2,531 51,811 118,183 2,500 96,816 172,494 15 Cash at bank and in hand 2024 2023 Cash at bank and on hand 670,232 592, 858 16 Creditors: amounts falling due within one year 2024 2023 Trade creditors Short term compensated absences (holiday pay) other creditors and accruals Deferred income Taxation and social security costs 61,424 58, 585 3,816 56,563 28, 333 76,190 44,462 66,482 172,368 223,487 17 Deferred income 2024 2023 Deferred grant brought forward Grant received Released to i ncome from charitable activities 28,333 78,000 (49,667) (28,333) Deferred grant carried forward 28,333 33

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) 18 Analysis of movements in restricted funds Current reporting period Balance at l April 2023 Balance at 31 March 2024 Income Expenditure Transfers Health, Education Children In Need CAF Positive Peers Awards For All 573 573 7,552 7,552 Total 8,125 8,125 Previous Balance reporting period at l April 2022 Balance at 31 March 2023 Income Expenditure Transfers Health, Education Children In Need CAF Positive Peers A wards for All 2,019 (1,446) 573 12,048 1,818 (4,496) (1,818) 7, 552 Total 15,885 (7, 760) 8,125 Name of restricted fund Descrlptlon, nature and purposes of the fund Children In Need: funds a support group for young people bet￿een the age of 12 and 18 living with or affected by HIV. The objectives aim to improve the young people's ability to manage the mental, physical and social aspects of HIV. CAF Positive Peers: This ended in 2021 but we are using the funds to continue the service. The main aims are to train PLWHIV to become peer mentors, connect them with local and national peer mentor networks, To deliver peer mentoring within a variety of settings, To create and deliver a programme of raising awareness through public events and positive speaking. 34

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) 19 Analysis of movement in unrestricted funds Current reporting period Balance at l April 2023 Asat31 March 2024 Income Expenditure Transfers General fund Service Contingency fund Emergency fund 170,650 212,893 150,000 7,911 2,293,324 (2,237,443) 226,531 212,893 150,000 3,781 1,064 (5,194) 541,454 2,294,388 (2,242,637) 593,205 Previous Balance reporting perlod at l April 2022 Asat31 March 2023 Income Expenditure Transfers General fund Service Contingency fund Emergency fund 201,529 263, 152 99, 741 8,369 2,247,503 (2,278,382) 170,650 212,893 150, 000 7,911 (50,259) 50,259 1,590 (2,048) 572, 791 2,249,093 (2,280,430) 541,454 Name of unrestrlcted fund Descrlptlon, nature and purposes of the fund General fund The free reseNes after allowing for all deslgnated funds. Service developments This money will be used to continue the existing services and provide infrastructure support. Contingency fund This money has been set aside for any unforseen contingencies. Emergency fund This money has been set aside to help provide financial assistance and essentials for our service users l iving with/affected by HIV. 35

BHA for Equality Notes to the accounts for the year ended 31 March 2024 (continued) 20 Analysis of net assets between funds Current reporting period General fund Designated funds Restricted funds Total Tangible fixed assets Net current assets/(l iabil ities) 6,650 219,881 6,650 594,680 366,674 8,125 Total 226,531 366,674 8,125 601,330 Previous reporting period General fund Designated funds Restricted funds Total Tangible fixed assets Net current a55ets/(liabilities) 7,714 162, 936 7,714 541,865 370,804 8,125 Total 170,650 370,804 8,125 549,579 21 Operating lease commitments The charity's total future minimum lease payments under non-cancellable operating leases is as Property Equipment 2024 2023 2024 2023 Less than one year One to five years 39,385 9,156 39,385 9,156 22 Reconciliation of net movement In funds to net cash flow from operating activities 2024 2023 Net income/{expenditure) for the year Adjustments for: Depreciation charge Dividends, interest and rents from investments Decreasel(increase) in debtors Increase/(decrease) in creditors 51,751 (39,097) 6,992 (12,038) 75,678 (51,119) 5,026 (4,334) (18,389) 8,503 Net cash provided by/(used in) operating 71,264 (48,291) 36

BHA for Equality

Notes to the accounts for the year ended 31 March 2024 (continued)

23 Prior year Statement of Financial Activities (including Income and Expenditure account)

Note
Income from:
Donations and legacies
3
Charitable activities:
4
Investments
5
Total income
Expenditure on:
Charitable activities:
7
Total expenditure
9
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure) for the
year
Health, Education
and Direct Support
Policy &
Development
Policy &
Development
Health, Education
and Direct Support		 Unrestricted
funds
£
1,057
2,143,492
100,210
4,334
2,249,093
2,139,665
140,765
2,280,430
(31,337)
-
(31,337)
572,791
541,454		 Restricted
funds
£
-
-
-
-
-
7,760
-
7,760
(7,760)
-
(7,760)
15,885
8,125		 Total funds
2023
£
1,057
2,143,492
100,210
4,334
2,249,093
2,147,425
140,765
2,288,190
(39,097)
-
(39,097)
588,676
549,579		 Total funds
2022
£
3,517
1,851,751
110,605
36
1,965,909
1,737,009
108,349
1,845,358
120,551
-
120,551
468,125
588,676

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

37