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
1
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 .
2
BHA for Equality Trustees’ annual report
for the year ended 31 March 2024
## **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
3
BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
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**|
4
BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## **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
5
BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
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:
- accessing appointments, including delays, difficulties in scheduling, and increased reliance on virtual appointments.
- Negative experiences included inadequate time with doctors, difficulties communicating symptoms to receptionists, and longer waiting times.
- Some participants also mentioned positive impacts, such as improved service delivery through digitization, which reduced transport expenses.
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:
- enhancing appointment availability and quality,
- improving communication and patient-centred care,
- enhancing receptionist training and support,
- prioritizing continuity of care with regular doctors,
- and addressing digital exclusion concerns, especially among the elderly population.
These recommendations aimed to improve access, communication, and overall patient experience within the healthcare system and will be presented to NHS Manchester for consideration.
6
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## **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:
- Using community outreach programmes to raise awareness provision within African and Caribbean communities through
- Improve Access to support services by streamlining application processes for financial support, healthcare services, and disability benefits to make them more accessible
- Provide culturally sensitive guidance and information on accessing support services tailored to the needs of diverse communities.
- Foster peer support networks
- Offer training programmes for healthcare providers to enhance their understanding of long Covid and its impact on diverse populations.
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:
- delivery of over 100 blood pressure checks
- delivery of awareness sessions at local community organisations
- organisations of local community events to promote heart health
- Engaged with patients registered with selected GPs to gather their experiences of health care provision.
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:
- delivery of over 100 blood pressure checks
7
BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
- delivery of awareness sessions at local community organisations
- organisations of local community events to promote heart health
- Engaged with patients registered with selected GPs to gather their experiences of health care provision.
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:
- Mens health sessions in Barbers, Mosques and workplaces
- Festivals
- Bollyfit Sessions
- Mental Health forums
- LGBTQ+ Sessions
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.
8
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## _**What we continue to do**_
- Answer Cancer will continue to raise awareness and challenge health inequalities. We will do this for Bowel, Breast and Cervical screening. In addition, we will provide information on the lifesaving HPV vaccination, as part of NHS plans to eliminate cervical cancer by 2040 (NHS England)
- Continue to reduce inequalities in disadvantaged and other Marginalised communities.
- We will continue to utilise our Answer Cancer champions **(see below)**
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:**
- Set up a Pakistani co-production groups, led by a voluntary partner – Mustafia Sharif - to support our activities
- Engaged with 71 individuals through community groups, day centres and a survey
- Produced a public report with recommendations to tackle issues raised relating to stigma, resources/capacity building, availability of learning disability health checks and reasonable adjustments
- Presented the report findings to Networks/Boards across Manchester with a focus on equality and learning disabilities
- Continuing to support implementation of the recommendations through existing work
9
BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## **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:
- Reserves are maintained at a level which ensures that BHA’s core activity can continue during a period of unforeseen difficulty.
- A proportion of reserves are maintained in a readily realisable form.
The calculation of the required level of reserves is an integral part of BHA’s planning, budget, and forecast cycle.
It considers:
- Risks associated with each stream of income and expenditure being different from that budgeted
- Planned activity level
- Organisation's commitments
- Potential future risks
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.
10
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
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
- Continuation funding for the work of the Manchester Race and Health Service
- Supporting the ongoing development of Leeds Skyline
- Supplementing our HIV Support Service in Wakefield with additional activities
- Extending our PaSH contract in Manchester
- Exploring continuation options for new work in Coventry and Warwickshire
## **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.
11
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
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
12
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
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:
- 1) Lack of new ventures/opportunities – the charity is unable to find new funding.
- a. BHA has a Business Development Manager who is funded from core funds with a view to generating new income
- b. The CEO and both Directors also have income generation within their job roles and continually ensure new opportunities for funding are pursued
- 2) Competition from other providers - there are many excellent charities working in this space, BHA cannot rely on history alone to ensure that it continues to get more work.
- a. The charity ensures that its work is of the highest quality
- b. We ensure we promote the work we do, both widely and in a targeted way
- 3) Loss of funding to the sector – funding to our sector, in particular via GM ICS, is stretched. There is no guarantee that funding will continue.
- a. Work to broaden our reach by including more form of income beyond contracts
13
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## **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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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:
- There is no relevant audit information of which the charitable company’s auditors are unaware
- The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information
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.
14
## BHA for Equality Trustees’ annual report
## for the year ended 31 March 2024
## 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
15
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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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.
16
## **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:
- the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report has been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.
## **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.
17
## **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:
- enquiry of management and those charged with governance around actual and potential litigation and claims.
- enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
- reviewing minutes of meetings of those charged with governance.
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
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
18
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 beteen 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