HIV l-Base IA company limited by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Charity No- 1081905 Company No: 03962064
HIV l-Base Contents Page Report of the trustees Report of the auditors 11- 13 ststemenl of financial activities 14 Balance sheet 15 Cash Flow Statement 16 Notes lo the financial slalemenls 17-25
HIV l-B85e Report of the trustees Year ènded 31 March 2023 The trustees. who are also directors of the charity for the purpose of the Companies Act 2006. presenl their report with financial statements of charity for the year end 31 March 2023 The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practic8 applicable to charities preparing their accounts in accordanc8 Wlth the Financial Reporting Standard applicab18 in the UK and Republic of Ir81and IFRS 1021 l&ffective 1 January 20151. OBJECTIVES AND ACTIVITIES The objectives of the charity are the protection and preservation of public health and f()r the relief of sickness by disseminating to general practitioner5 and other health care professionals, the results of research and othei infoitmation concerned with the cause5, the trarTrsrnission arld the treatment of Human Imtnunodeficiency Viru5 IHIVI, and related conditions so as to improve the treatment of people living with HIV and prevent the transmission of HIV and related conditions., by providing infomation, advice and other assistance to those with HIV or related conditions and to their farnilies and carers and to benefit individuals, both nationally and internationally,. through d155emination of up-to-date medical and social information related to the treatment and prevention of HIV and other related health issues. A commitment to the public benefit within the objectives and activities of the organisation includes a belief that.. People living with HIV who understand HIV treatment and prevention are more likely tts be adherent to and benefit from these strategies. People living with HIV on successful treatment can lead working lives and contribute to society in many ways. People living with HIV with undetectable viral load on treatment have a zero risk of transmitting HIV their partners and almost zero risk of transmitting HIV to their infants lin the case ol mothers with HIVI - giving enormous benefit to individuals and public health. HIV negative people at high-risk of HIV can also use antiretrovirals to reduce their risk of acquiring the virus- also conferring benefits to individuals and public health. The charity activities to achieve these objectives include the following projects. HIV Treatment Bulletin IHTBI, a technical review of the latest medical research aimed at doctors and other healthcare professionals and distributed through our electronic mailing list and our website. Fit for Purpose a review of the latest research and developments in optimised HIV treatment lor low- and middle-income countries ILMICS). Modern ART for South Africa- treatment and Search information for activists from South Africa - including printed materials, app, website, videos and training. A range of six non-technical treatment guides, with easy-to-understand infomation for people living with HIV and people at risk of HIV. Distribution is as HTB supplements, and to individuals, HIV clinics and community organisations. A series of small A7 pocket leaflets with less text than the guides, also distributed free to HIV clinics. UK CAB community network to provide education training lor people living with HIV and their advocates. An open-access free treatment information selv1 by email, post and telephone and online, answering more than 5,000 questions each year. A website broadening access to our publications and archives and publicising our activities. All publications are available online as html pages and PDF downloads. Training courses to encourage a nelwotl( ol community advocates across the UK. Supporting AfroCAB to develop a similar community nefv40rk to UKCAB across several African countries. Working with researchers lo advise on research studies. National and international advocacy work including, policy and technical input to treatment and prevention guidelines, clinical trials and drug development. We setve on community advisory boards, guideline writing groups and trial steering committees to ensure that the needs ol people living with HIV are represented. Engaging with numertsus national and intemational research groups and guidelines panels. In this financial year we continued to adapt projects to include inlomiation on COVID-19 and to cover the outbreak of mpox. This has been such a major threat to health, including for people living with HIV. that continuing to provide up to date information has been essential. In both the short and long temi, we intend to continue with our core activities for which we believe there remains considerable need.
HIV l-Base Report of the trustees Year ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE Review of a¢tivities HIV l-Bas8 IS 8 tr88tment activist group, led by p80ple living with HIV and comrnitt8d to providing timely HIV treatment infomiation both to healthcare professionals and to people living wth HIV and their advocates. HIV l-Base was foed in March 2000 and has continued to report the most innovab.ve and important medical advances in HIVIAIDS. 2023 is our twenty fourth year as a charity. HIV l-Bas• Prolacts Publications During the audited period, we continued tts produce HIV Treatment Bulletin IHTBI, and our community publications, adding new resources. We produce HTB 12 times a year, wth flexibility depending on conference schedules. Artides are also published as early access, and boosted on Facebook and Twitter. We continue to print our non-technical guides which are provided free to people living with HIV, their families and advocates. Each edition of HTB was distributed lo approximately 2,000 email subscribers at l-Base, plus another 1000 members of CHIVA and BHIVA. It is also read directly from the l-Base website. Our treatment guides, along with our adherence resourTrs and publicity materials are sent out in response to orders received from clinics, community organisalions and individuals via post, email and the website. Orders for publications increased after Covid restrictions were lifted and continue to increase into 2023. All the key guides have been updated online. l-Base continues to Produ reSoUrS to highlight the increased awareness of the U-U carnpaign. This is based on new understanding that people living with HIV with an undetectable viral load on treatrnent are not a risk to sexual partners. even without Using condorns. l-Base was involved in the eight-year PARTNER studies that produced the s¢ientrfic evidence for U-U (published in the Lancet in May 20191. Dernand for these resources continue with around 9200 being dislributed in the year 2022123. We also cover the Importan of PrEP in a separate guide. printed in a run of 20,000 booklets and for one of the A7 pocket leaflets, we worked with the Sophia Forurn lo produce 8nd distribute PrEP for Woman, and 8ight translations. All publications are provided free to UK Clinics and org8nis8tions and individuals can order them online. Distribution included approximately 36300 A5 booklets and 32900 A7188fl8ts. Within the UK around 40V¢ of ordets came frotll wthin London, with 60% frorn areas outside London. All the guides are produced by or wth the involvernent of HIV positive people and are reviewed by a rnedicAI advisory group. The guides have been eilhercommended or highlyeommended bythe Brits"sh Medical Association IBMAI Patient Infomation Awards. In January 2023 we updated all nine sections of "Treatment Training ft)r Activists. an online training manual. Advocacy support to cllnlcal research l-Base continues to supwrt a wide range of independent research studies, both in the UK and intemationally. This involves advocates from l-Base joining the steering group, saentific committees or other groups to include community perspectives in clinical research. l-Base works in partnerships with numerous groups and studies including the ADVANCE study, DolPHIN 1 and 2 studies, ODYSSEY study, the INSIGHT network, International AIDS Soaety IIASI, LEAP. Medical Research Council IMRCI, POPPY study, Public Health England IPHEI, UK-CHIC Database, UK Drug Resistance Database,
HIV l-B85e Report of the trustees Year ènded 31 March 2023 ACHIEVEMENT AND PERFORMANCE- Continued CHERUB (including the RIVER sludyl, RIO Study Icure-related research using bNAbsl, PANTHEON (including ASTRA, AURAH and SELPHII. We are also involved in the CADO and PADO (adult and paediatric treatment optimisation groups), the AWG, PAWG (adult and paediatric antir8trovir81 working groups) and HIV pr8gnancy working groups and of the WHO HIV departm8nt. And we informally support researcher groups at several London hospitals, with advice ()n patient inlomati(>n and study design. l-Base advocates are also involved as community representatives tsn national and international guidelines panels linclLiding BHIVA, EACS and WHO). Maatings, workshops and training UK We continue our programme ol treatment training workshops with many community groups around the UK as well as the UK-CAB. During this reporting period the UK-CAB meetings returned to in person meetings. We also continue to work with other community groups to provide treatment training workshops. We provide ongoing support for workshop participants and encourage people to the join tt)e UK-CAB to maintain their knowledge and participation. HIV l-Base Projects The UK-CAB Meetings UK-CAB 2022-23 rneetings.. Friday 23 April- Long-acting agents. CROI and BHIVA feedback Friday 22 July- Viiv Healthcare, Mpox virus update Friday 11 November- Gilead Sciences. RIO study update Training Overall. 68 participants attended three UK-CAB meetings in 2022. This included five invited speakers and 14 UK- CAB mernbers facilit8ted the rneetings. W8 met with two pharmaceutical cornpanies.. Viiv Healthcare and Gi18ad Sciences. W8 ar8 Still to schedLJ18 a m88ting with MSD ph8rm8C8LJtical cornpany. Member5 di5CUssion online forurn.. In 2022 there were 584 posts on 243 new topies. Key themes and topics included.. Tr8atni8nt and COVID-19 updat8S. HIV cure research. Long-acting ART. Conferences, webinars and other HIV online tr8ining announmentS. Mpox. updates and Q&A. Community representation= UK-CAB provides a unique ooll8dive ¢omrnunity voi¢8 and expertis& b8yond the individual. We hav8 8 wnstitU8nt network to repr8sent and r8POrt to. We ensure transpar8ncy wth the wid8r community. Doctors, researchers and policy makers now actively seek cotntnunity views frotn the UK-CAB. We have appoint8d the n8w BHIVA Executiv8 Community r8pr8sent8tive who will also b8com8 a m8mb8r of th8 Steering group. They will take over frorn the current repre5entab.ve at the BHIVA spring conference In April 2023. The Guidelines Committee representatives are cuirently menttsring several new writing group represeniatives for ART, hepatitis and monitoring. Members have also been on several wrib.ng groups IHIV-2., Ols,. vaccinations), and taken a lead role in the pioduction of the ntsn-technical summaries lor these guidelines. The full list of UK-CAB community representatives is here.. htt '.Ilwww.ukcab.neUabtsutlcommuni resentativesl
HIV l-Base Report of the trustees Year ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE - Continued Membership A diverse comrnunity with 8round 800 memb8r5 Imth 40V/ts of rn8tnbers from rnigr8nt populations. 44 memb8r5 joined the UK-CAB during 2022. Most new tnembeis joined to also attend the upcoming online training programme that started in January 2023. The new metnbers con51St o140¢A women and 68ty/o live outside London. Collaboration UK-CAB c(>ntinues to support AfroCAB a network ol HIV treatment advocates across Africa using the UK-CAB model. UK-CA8 also works with profession81 bodies. These include.. British HIV Association IBHIVAI. National HIV Nurses Associab"on INHIVNAI. A wide range of NHS HIV clinics. NICE (National Institute for Health & Car8 Exc8118nC81. Medical Research Council Clinical Trials Unit. Medicine5 and Healthcare products Health Regulatory Agency. Various dinic81 trial steering committ8es with National Institut8 of HIV Re58arch, univ8r5iti8S 8nd other bodi8s. Community representation UK-CAB provides a unique collective community voice and expertise beyond the individual. We have a constituent network to represent and report to. We ensure transparency with the wider community. Doctors, iesearchers and policy makers now actively seek community views fr()m the UK-CAB. We have appointed the new BHIVA Executive Community representative who will also become a member ol the steering group. They will take tsver from the current representative at the BHIVA spring Conferen in April 2023. The Guidelines Committee representatives are currently mentoring several new writing group representatives lor ART, hepatitis and monitoring. Members have also been on several writing groups IHIV-2,' Ols,. vaccinationsl, and taken a lead role in the production ol the non-technical summaries lor these guidelines. The lull list of UK-CAB communily representatives is here.. htt .'Ilwww.ukcab.neVaboutlcommunit resentativesl UK4AB activities The CAB Continues to be involved in high level activities in conferences and consultations. Activities and participation during 2022 included.. UK-CAB members were invited to share their experiences of psychological support services they have reiVed by the British Psychological Society IBPSI. The current standards were being reviewed lo find out how useful and relevant they are. and how they are being used. Att8nding COVID 8ntivirals roundtabl8 with NHS England 8nd attending the JCVI briefings. PANORAMIC trial ICOVIDI diversity and inclusion meetings. Speci81ised Commissioning se1 Specification engagement session. HIV Action P18n- Cornrnunity Advisory Group with NHS England. HIV Action Pl8n community engagement meetings with Prof K8vin Fenton. MHRA lab81 meetings with sector and ph8rrna partners (U-UI. Monkey pox r8sponse in the UK, including Q&A with l-Base, involv8ment in trials 8tc. NAT Stigtn8 Expert Group. Nurses and Phamiacists HIV Clinical FotUTll. NICE Voluntary and Community Sector Forum. NICE used our 5ubrnissions a5 best-practice exarnples for future Technical Appiaisal process. m. NICE won an award at the Health Technology Assessment International (HT) confenCe- which induded case study of working with the UK-CAB.
HIV l-Base Report of the trustees Year ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE - ¢ontinved BHIVA adivities= BHIVA irnpli8dl8s5umed cons8nt working group for opt-out t8Sting. BHIVA tr8attn8nt guidelines comrnunity &ng8g8ment. Evaluating and awarding BHIVA research award5. Patient Reported Oul¢ome Measures IPROMSI launch with BHIVA Feb 2022. Guidelines subcommittee Oeveloped templates for advert15ing writing group p05t5', defined roles,. prepared an induction pack for new cornmunity reps on BHIVA guideline writing groups Iwhich is kept updated 85 a'living document"). Dev8loped the format for non-t8chnical summ8ri8s INTSI. Proposed and agre8d introduction of "Support for P8ti8nts" section in all guid81in8S Wlth the 5ubcommitt8e. HIV-2 guidelines.. Thes8 ar8 now completed,. p8rticipat8d in patienVpopul8tion, interv8ntion, comparison and outCOrn8s IPICOI question setting, r8viewing guideline draft5, attending GRADE meeting. Wrote'support for P8ti8nts" section and non-t8chnic81 summary INTSI and disseminated on the UK-CAB forum. NTS Wrote NTS for Opportunistic Inf8ctions, ART, inj8Ct8bles and COVID guid81ines. Currently drafting flu, hepatitis B and pn8urnonia guidelin8S. International training We continued our programme of treatment optimisation training for AfroCAB and TAC supported by Unitaid. We held one meetirig in July 2022 at the 24th Intemational AIDS Conference (AIDS 20221 in Montreal. Participants included 3 activists from AfroCAB and 4 from TAC - the group were updated on the latest research on treatment optimisation for LMICS including the progress in transition to dolutegravir-based treatment and presented updates from their countries. Participants also attended the conferences. These meetings provide key information that participants all national community leaders were then able to then disseminate through in-country treatment optimisation advocacy and strategy meetings and their networks. The Modern ART for South Africa team were successful in hosting a booth in the Global village at AIDS 2022. This was very well reTrived and very well attended. A short video was produced about the Modem ART project and continuously played in the booth. The team also hosted Q &A sessions throughout the conference. We produced community materials in the Modern ART for Africa series to support both the research programme and the introduction of optimised antiretroviral treatment in LMICS. The app and website have been continuously developed and updated during this period with new resources, videos and news articles being added on a weekly basis. Publicity campaign in South Africa The Modern ART for South Africa publicitylmedia carnpaign has gone frorn strength to strength. We have produced and distributed printed rnat8rials to clinics 8nd h88lth faciliti8s in South Africa. We held pop up activation events during 2022 and the first quart8r of 2023 in and around Johannesburg. An activation tearn along wth graffiti artist5, 8 photographer and a DJ 8ngaged with passers by distributing rnat@ri8ls and explaining how to download the app.
HIV l-Base Report of the trustees Year ended 31 March 2023 ACHIEVEMENT AND PERFORMANCE - ¢ontinved We launched a talking book - in four 18nguages for people with low litera¢y andlor limited access to electricity November 2022 in the E8Stem Cape. We did a door-to-door c8rnpaign, visited 8 couple of villages 8s well as 10¢81 clinics. The Guardi8n PLJblished a story about the talking book pilot project in Dec8mber 2022. Information servieès The Q&A services have continued to develop and iespond to growing dernand. We remain an expert refeiral servica allowing people to get an infomed second opinion on any treatment question. We respond to around 150 enquiries every week. This Servi provides individualised answers to any question about HIV treatment and care. Although based In the UK, at least 70ty/o ol questions come from outside the UK. The phoneline service continues to be predominantly lor the UK. The online database of 3,500 anonymised questions are already answered online (with permission). These are organised into more than 20 categories, including frequently asked questions. Redesigning the online portal for these SeiceS indudes new pages to locus on 15 key questions. Communlty Involvement In cllnlcal research Several staff are involved in the wider network of clinical research. including comrnunity representation on guidelines panels, trial steering committees and advisory boards. This commonly includes being contributing authors on more than 20 peer-reviewed papers or conference presentations each year. This involvement bridges the gap between researchers and the communitses that their research is hoping to benefit. We help ensure greater awareness ol the issues that affect each group and active involvement of other community advLKates in these networks. This area has incre8sed IN cent years and includes involvement in 8 number of important intem8tional studies. WebsitellT All l-B8se publications continue to be simultaneously published on the website and our online Q&A answered hundreds of questions and online oomments this year, which has created 8 growing online resou. The website was acTrssed by around 2,800,000 million people Ifrorn 5 million hits). The site has been accessed by people from 233 of the world's 241 countries and territories. The website is designed to have fast access even with dial-up or unreliable acces5 to the Inteinet, and works well on tnobile phones and tablel cotnputers etc. We continue to post all our publications to the website simultaneously to print distributitsn. The website was also redesigned to be match guidelines for actsss on handheld devices. As well as developing the HIV l-Base website and the Modern ART website and app, we manage the UKCAB website including the email discussion lists and all notifications of meetings and rep()rts are ptrsted to it.
HIV l-Base Report of the trustees Year ended 31 March 2023 FINANCIAL REVIEW It is the policy of th8 charity to m8int8in unrestricted funds, which sre the free rese$ of the charity, at 8 level, which 8quat85 to approxirnat&ly thre8-months total expenditure. At the year 8nd th& free res8rves 8xce8ded this at £476,695 The Trustees are pleased to report that during the year to 31 March 20231-Base continued its work as sub-grantees of joint projects with Ezintsha funded by Unit8id. These grants continued to support work in South Africa and across th8 legion, to Support training, technical and community publications. The funds received over this period were 2489,882. This grant has been underspent over the course of six years and has made a substantial contribution to the charity's reseNes. The direct information services (excluding publicationsl and the educational meetings lor the UK-CAB were supported by several grants from phaMatical companies totaling £198,237. This was made up of grants from Gilead Intemational of £72,957, Gilead UK £23,936, Viiv Intemational £60,000 and Viiv UK £41,344. This support is always independent of editorial content and programing which remains separate from these awards. Unrestricted funding for core costs remains difficult to secure and is one ol the main risks to the charity in the coming years. Grants such as that from Ezintshalunitaid represent a greater proportion of restricted funding and considerable administrative time and we will continue to consolidate our activities accordingly. We are also seeking to increase the diversity of our funding over the coming years and hope to include that for core costs. Other challenges continue from further cuts to setvice provision in the UK. l-Base has not received any statutory funding for many years and is unlikely to do so in the near lulure. Bul cuts in NHS and Public Health England funding means less support for people living with HIV and relaled infections from social services. This is reflected in an increase demand for our information services and publications. These challenges have become even greater following the COVID-19 pandemic. Support frorn ph8rmaceutical companies is dependent on the priorities and govem8nce of the individual ¢omp8nies. This has always been the case and over the last 20 years there has been sufficient flexibility for sorne level ol SUPFK)rt to contribute towards our work. Most notably. the number of companies in the field and their community budgets have both decreased. But we are 81s0 8ctiv8ly seeking to increase our funding from the pharrnaceulical industry, where this is in line with the objects of th8 charity. Tot81 incom8 for the y8ar was £663,174 compar8(J to tot81 incorng in the previous year of £819,159. HIV l-B8se continues to provide secr8tariat services for AfroCAB 8nd to m8k8 and rec8iV8 grants on their b8h8lf. Thes8 grants are treated as restricted funds within the accounts. Net resources 8xpended for th8 year atmounted to £671,243 compar8d to n8t resourc8 8xpended of £758,838 in the previous year. Year end results show a deficit of £8,069. FUTURE PLANS We a continuing work wth Modern ART in South Africa programme this coming year. We are c(>ntinuously working on updating the website and app to allow lor continLJed, accessible updated information. Plans are in progress for stsme partnership working with Anova Health Institute and Modem ART for South Africa. This will be work starting with two campaigns in and around Johannesburg and in Limpopo focusing on getting people back to clinics and viral load tests and results. In both the short- and long-term we intend to continue with our core activities lor which we believe there remains considerable need, as well as responding to new challenges as they present themselves. We will continue to explore new funding sources including large charitable foundations.
HIV l-Base Report of the trustees Year ended 31 March 2023 FUTURE PLANS - Continued We are continuing to print o(Jr treatment guides, leaflets and related inform8tion for HIV positive people 8nd distribut8 them free. D8rMand for th8 printed guid85 reduced during Covid, however, we h8v8 seen an increase in ord8rs as clinics r8turn to full op8ration. We have be8n visiting clinics in p8rson and distributing some n8W Posters with QR cod8s. Th8 feedback from this initiative 50 far has been very encouraging. We have also been considering innovative new ways of 5hanng this Infoirnation to reflect advances In technology and how people receive Infortllation, 5LJch as apps and YouTube vid80S. We are developing partnerships with Anova Health Institute t(> continue ()ur work on the Modem ART for South Africa programme. STRUCTURE. GOVERNANCE AND MANAGEMENT Status HIV l-Base is a charitable company limited by guarantee, incorporated on 28 March 2000 and registered as a charity on 8 August 2000. 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. Trustees HIV l-Base continues to be overseen by the board of Trustees listed on page 9. Trustees have a personal Connection and interest in l-Base's work as well as some experience of Charity govemance. An indudion pack is provided for new Trustees and they are invited to come to the office to meet staff and receive briefi'ngs in relation to their particular area of work. Trustees are also invited to meetings and events organised by the organisation develop closer involvement. Management l-B8se has a policy that reviews sal8ri8s on an annual basis ft)Ilowing annual staff reviews. The org8nisation h8s linked salari85 to NJC salary scA18s for som8 years. A r8Vl8w of sslaries was conducted in 2022 and the trust8es 8gr88d the incr8ase s8t by the NJC for 202212023. Risk Management As part of the annual planning process, the trustees identify the major risks (financial, operati(>nal, gov8m8nc8lcomplianc8 and external risk51 f8cing th8 Charity over the corning y88r. Each risk is assessed according to the likelihood, and potential impact, and systems and p[trdureS ale agreed to manage those risks which are implemented by the trustees and staff. Some of the main risks facing the charity are detailed below and how these risks are being contained.. Fundraising f()r unrestricted funds. Mits"gation includes a focus on developing new income stieams and relationships and close monitoring of income and expenditure. Remaining risks in this category are assessed as tnedium. The effects that COVID-19 have had on the eeonomy are significant and In tum have reduced funding opportunities. The office lease has been rnewed for 1 more year with a 25°/o rent reduction and a rolling break on 4- months, notice. The 4 months, notice period has significantly minimised the financial risk of being tied to a long lease.
HIV l-Base Report of the trustees Year ended 31 March 2023 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03962064 Ragistér•d Charity numbèr 1081905 Reglstered office 107 Maltings Place 169 Tower Bridge Road London SE1 3LJ Trustees H Mhereza-mitchell W F M Stokes Auditors Azets Audit Selvis Limited 2nd Floor, Regis House 45 King William Street London EC4R 9AN Bankers National Westrninster Bank plc PO Box 83 T8VlStock House T8vistock Square London WC1H 9JA Kèy managèmènt pèrsonn•l Polly Clayden- Co-founder Sitnon Collins- Co-foundei Suzanne Thompson- General manager
HIV l-Base Report of the trustees Year ended 31 March 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES Th8 tru5t8es (who ar8 8lso directors of HIV l-Bas8 for the purposes of company law ar8 responsible for preparing th8 Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdotn Accounb"ng Standard5 (United Kingdom Generally ACpted Accounting Practice). Cotnpany law require5 the ttU5tees to prepare financial statements for each financial year, which give a true and fair view of the state ol affairs ol the charitable company and ol the incoming resources and application of resourtss, including the income and expenditure, of the charitable company forthat period. In preparing these financial statements, the trustee5 are required to.. select suitable accounting policies and then apply them consistently", observe the methods and principles in the Charities SORP 2015 IFRS 1021., make judgernents and estimates that ale reasonable and prudent., state whether applicable UK Accounting Standard have been followed, subject to any material departures disclosed and explain in the financial statements", prepar8 th8 Iinancial 5tatem8nts on the going concern basi5 unless it 15 inappropriate to pr85ume that th8 charity will conb.nue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the C(>mpanies Act 2006. They are also responsible for safeguarding the assets of the charity and hents 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 auditor is unaware,. and the trustees have taken all steps that they ought to have tsken to make themselves aware ol any relevant audit information and to establish that the auditor is aware of that information. Audltors A resolution for the re-appointment ol Azets Audit Services Limited as auditors will be submitted to the Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to srnall companies. Approved by order of the board of trustees on 4 December .2023 and signed on its beha by.. W F M Stokes 10
HIV l-Base Independent audltor's report to the members Year ended 31 March 2023 Oplnlon We have audited the financial statements of HIV l-Base (the 'charitable company'l for the year ended 31 March 2023 which comprise the Statement of Financial Activities. the Balance Sheet. the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. 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 AoUntIng Practicel. In our opinion, the financial statements.. give a true and fairview olthe state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application ol resources, lor the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting practi,. and have been prepared in accordance with the requirements of the Companies Act 2006. Ba515 for opinion We conducted our audit in accordance with Intemational Standard5 on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described In the Auditorfs iesponsibilities for the audit of the financial statements section ol our report. We are independent of the charitable company in accordan with the ethical requirements that are relevant to our audit ol the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities In accordants with these iequirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our c)pinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concem basis ol accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomed. we have not identffied any material uncertainties relating lo events or conditions that. individu8lly or colleotively. may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at le8st twelve months from when the financial staternents are authorised for issue. Our responsibilities and the responsibilities of the trustees with reSpt to going wncern are described in the relevant 58Ctions of this r8POrt. Other information The trustees are responsible for the other information. Tre other infomiation comprises the information included in the annual report. other than the financial statements and our auditor's report thereon. Our opinion on the financial statemenis does not cover the other informatson and. except to the extent otherwise explicidy stated in our report. we do not express any fonn of assurance conclusion thereon. In connection with ouraudit of thefinancial statements. our responsibility isto read theotherinformation and. in doing so, ¢onsider whether the other inforrnation is materially inconsistent with the financial statements or our knowledge obtained in th8 audit or oth8rwise appears to be materially rnisst8ted. If w8 id8ntify such rnat8rial inconsistencies or apparent material mi5Statements, we 8re required to determine whetherthere is a tMateri81 rnisstaternent in the financial Statements or a rnaterial misstatement of the other information. If. based on the work we h8ve performed, we conclude that there is a material misstatement of this other information. we 8r8 requir8d to r8POrt that fact. We have nothing to report in this regard. Opinion5 on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken In the course of the audit.. the infoitnation given in the trustees, report, which Includes the directors, report prepared for the purposes of cornpany law, for the financial y8ar for which th8 financial statements ar8 prepai8d is consistent with th8 financial statetnents., and the directors, report included thIrn the ttustees, report has been prepared in acc(>idance with applicable legal requirements. 11
HIV l-Base Independent audltor's report to the members Year ended 31 March 2023 Matters on which we are required to report by exception In the light ol the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misslalements in the directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Cornpanies Act 2006 requires us lo 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 acwunting records and relums,. or certain disclosures of trustees, remuneration specified by law are not made., or we have not reTrived all the information and explanations we require lor our audit., or the trustees were not entitled to prepare the financial slalernents in accordan wilh the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement, the trustees Iwho are also the directors of the charitable company for the purposes ol company lawl are responsible for the preparation of the finanaal statements and for being satisfied that they give a true and lair view. and for such internal control as the trustees determine is necessary to enable the preparation ol 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 lo going conTrrn and using the going conrn 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'5 re5ponsibiliti85 for the audit of the financial statements Our objectives ale to obtain reasonable assurance about whether the financial 5tateTnents as a whole are free from tnaterial misstatement, whether due to fraud or erior, and to Issue an auditor's report that includes our tspinion. Reasonable assurance is a high level ()f assurance but is not a guarantee thal an audit conducted in accordance with ISAS IUKI will always detect a material misstalement when it exists. Misstatements can arise from fraud or error and are considered tnaterial if, individually orin the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 12
HIV l-Base Independent audltor's report to the members Year ended 31 March 2023 Extent to which the audit wa5 considered capable of detecting irregularities, including fraud Irregulaiities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's websrte, to detect material misstatements in respect of irregularities, including fraud. We tsbtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement ol the financial slalements, whetherdue to fraud or error, design and perform audit prdureS responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included.. Enquiry ol management and those charged with governan around actual and potential litigation and claims as well as actual. suspected and alleged fraud.. Reviewing minutes of rneetings of those charged with governance., Assessing the extent of cornpliance with the laws and regulations considered to have a direct material effect on Ihe financial statements or the operations of the company through enquiry and inspection.. Reviewing financial statement disclosures and testing to supporting docurnentation to assess compli8n¢e with applic8b18 laws and r8gul8tions', Performing audit work over the risk of managernent bias and override of controls. including testing of journal entries and other adjustments for appropriateness. evaluating the business rationale of significant tr8nsa¢tions outsid8 th8 normal COLJrse of business and reviewing accounting estimates for indicators of potential biss. Be¢8usg of the inherent limitations of an audit, there is a risk that we wll not detect 811 irregul8ritig5, including those leading to a material rnisstatement in th8 financial stat8ments or non-cornplianc8 Wlth regulation. This risk incre858s the more that compli8nce wth a law or r8gul8tion is removed from th8 8vents and tr8nsactions r8fl8Cted in th8 financial 5tatetnents, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a tnat8ri81 misstat8ment resulting frorm fraud is higher than for on8 r85ulting frorn 8rror, as fraud may involv8 collusion, forgery, intentional ornissions, misrepresentations, or the overiide of internal contiol. Iriegularities, including fraud, are instances of non-cotnpliance with laws and iegulations. We design procedures in line with our responsibilitie5, Outlined above, to detect material misstatements in respect ()f irregularities, including fraud. The specific produreS for this engagernent and the extent to which these are capable of detecting irregularities, including fraud 15 detailed below.. Enquiry of m8nag8ment and thos& ch8rg8d with governanc8 around actual and potential litigation and cl8itns as well as actual, suspected and alleged fraud., Reviewing minutes of meetings of th(>se ehaiged with governanee., Asse55ing the extent of compliance with th8 laws and regulation5 con5id8r8d to have a direct material 8ffect on the financial statements or the operations of the company through enquiry and inspection., Reviewing financial statement disclosures and testing to supptsrting documentation to assess compliance with pplicable laws and regulations., Performing audit work over the risk of management bias and override of controls. including testing of journal entries and other adjustments lor appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias. Because of the inherent limitations of an audit. there is a risk that we wll not detect 811 irregularities. including those leading to a material misstatement in th8 financial stat8ments or non-complianc8 Wlth regulation. This risk incre8s8S the more that compliance wth alaw or regulation is removed from the events and transactions reflected in the financial stat8ments, as we will b8 less likely to become 8w8re of instances of non-compli8nce. The risk is also gr8ater regarding irregul8rities occurring due to fraud rather than error, a5 fraud involv8s int8ntion81 concealment, forg8ry, collusion, omission or rnisrepresentation. 13
HIV l-Base Independent auditor's report to the members Year ended 31 March 2023 A further description of our responsibilities is available on the Financial Reporting Council's website al.. htl s'.lthvw.frc.o .uklOur-WorklAudiVAudit-and-assurancelStandards-and uidancelStandards-and- auditorslAuditors-res nsibilit1es-for-8ud1Descrl tion-of-auditors-res nsibilities-for-8udit.as uidance-for- This description forms part of our audilorfs report. Use of our report Thi5 report is made 501ely to the charitable cotnpanvs mernbers, as a body, in accordance with Chaptei 3 of Part 16 of the Companie5 Act 2006. Our audit work has been undertaken so that we tnight state to the charitable company's members those m8tters w8 ar8 required to state to thern in an auditor'5 report and for no other purpos8. To the fullest extent pertnitted by law, we do not accept or a5surne responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit w(>ik, for this ieport, or for the opinions we have ft)med. John Howar(I Isenior Statutory Auditor) For and on behalf ol Azets Audit servIs Limited Chartered Accountants and Statutory Auditor Regis House, 45 King Willi8m Street London. EC4R 9AN Dale 5 December 2023 14
HIV l-Base Statement of flnanclal actlvltles Ilncorporatlng an Income and expendlture account) Year ended 31 March 2023 Notes Unrestricted Funds Restricted Funds Total 2023 Total 2022 Income.. Donations and legacie5 Investrnent income 283,438 1,490 378,246 661,684 1,490 819,138 21 Total incomè 284.928 378.246 663.174 B19,159 Expenditure: Rai51ng funds 8,367 8,367 8,092 Charitable activities 224,510 438,366 662,876 750,745 Total rèsourcès axpandad 232,877 438,366 671,243 758,837 Net incomellexpenditurel before transfers 52,051 160,1201 18,0691 60,322 Transfers between funds 33.106 133,1061 Net movement in funds 85,157 193,2261 18.069} 60,322 Fund balances brought forward 391.538 134.467 526.005 465.683 Fund balances carried fOard at 31 March 2023 12 476,695 41.241 517,936 526,005 The notes on pages 17 to 25 fom part of these financial statements. 15
HIV l-Base Balance Sheet As at 31 March 2023 2023 2022 Notès Flxad ass•ts Tangible fixed assets 3,199 2,655 Current assets Debtors Cash at bank and in hand 10 8,502 525,874 179,856 482,125 534,376 661,981 Creditors: Amounts falling due within one year 11 119,6391 1138,6311 Net current assets 514,737 523,350 Net assets 517,936 526,005 Funds Restricted funds Unrestricted funds 41.241 476,695 134,467 391.538 13 517,936 526,005 Th8 financial ststern8nt5 have be8n pr8p8red in accordanc8 with th8 SP8cial provisions of Part 15 of th8 Compani85 Act 2006 relab.ng to Small entities. Approved by the Board on ..4.DftoembRr........................ 2023and signed ontheirbehalfby". W F M Stokes Company No: 03962064 The notes on pages 17 to 25 form part of these finan¢i81 statements 16
HIV l-Base Statement of Cash Flows As at 31 March 2023 2023 2022 Not8 Cash flow from opèratlng actlvltlès 17 44,935 64,612 Net cash flow from operating activities 44,935 64.612 Cash flow from investing activitie5 Payments to acquire tangible fixed assets Interest received 12,6761 1,490 12,4311 21 Net cash flow from investing activities 11,1861 12.4101 Nat ineraasa I Id•eraasal in eash and eash èquivalants Cash and cash equlvalents at the beglnnlng of the reportlng period 43,749 482,125 62,202 419,923 Cash and cash equivalents at the end of the reporting period 525,874 482,125 Cash and cash equlvalents conslsts of.. Cash at bank and in hand 525,874 482.125 Cash and cash equivalents at end date 2023 525,874 482,125 The n()tes on pages 17 to 25 form part of these financial statements 17
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 Accounting policies General information and basis of preparation HIV l-Base is a mmpany IiTllited by guarantee in the United Kingdom The liability of each member in the event of winding-up 15 litnited to 110. The addres5 of the registered office is given in the charity information on page 8 of thes8 financial statements. The nature of the charity s operations and principal 8Ctivit18s ar8 s8t out on page1. The charitable company constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charits"es". 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 IFRS 1021 issued on 16 July 2014, the Finanaal Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Acl 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The financial statements are ppared on a going concem basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterfing which is the funct4.onal currency ol the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. bl Going Concern The financial statements have been prepared on a going conrn basis as the trustees believe that no rnaterial uncertainties exist. The trustees have considered the level ol funds held and the expected level of incorne and expenditure for 12 months from authorisin9 these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going GOnrn. Fund accounting Funds held by the charity are either. Unrestricted general funds- these are funds which can be used in accordance with the ch8ritable objects at the discretion of the trustegs. Restricted funds these are funds that can only be used for particular restricted purposes wthin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for the particular restrict8d purp058S. Further explanation of the nature and purpose of ead) fund is included in the notes to the finanaal statements. 18
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 Accounting policies- Continued dl In¢ome All inmming resources are including in the St8t8ment of Fin8nci81 Activities ISOFAI when the charity i$18galty entitled to th8 income after any performance conditions hav8 be&n m8t, th8 amount can b8 me8sur8d reliably and it is probable that income will be received. Donation incorn8 including grants., are r8cognis8d in full in the Stat8ment of Financial Activiti85 in th8 y88r in which they are receivable. Such incorne is only deferred when the donor 5pecifie5 that the grant must only be used in future accounting periods. Grants received ft>r speafic purposes are treated as restricted funds. Investrnent inc(>me is included when receivable. R•sourcas •xp•nd•d All expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to the category. Expenditure is recognised where these is a legal or constructive obligats.on to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. The irrecoverable element of VAT is included with the item of expenses to which it relates. It is categorised under the following headings.. Costs ol raising funds are those costs incurred in attracting grants and donation income. Charitable expenditure comprise of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them. Staff costs are allocated between Costs headings awording to the function of each employee. Support costs allocation Support costs are those that assist the work of the charity but do not direcuy represent charitable activities and include governance costs. administrative office fvnction costs. depreciation and premises costs. They a incurred directly in support of expenditure on the objects of the charitable company. Governance costs comprise all costs involving the public accounlabilty of the charity and include slatulory audit f8es. Support and Govemancg wsts have be8n allocated across the charitable activities using various per¢gnt8g8 8llocations. gl Tangible fix8d assets Tangib18 fix8d ass8ts are stated at cost18ss accumulated d8pr8Cl8tion Depreciation is prowded on all tangible fixed assets, at rates caleulated to write off the cost of each asset over their estimated useful lives as follows". Office equipment 40Qh reducing balanee basis Individual fixed assets costing £200 or more are capitalised at cost. h) Debtors Grants repayable and other debtors are recognised at the settlement amount due. Prepayments are valued al the amount prepaid. 19
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 Accounting policies- Continued Cash at bank and in hand Cash at bank and cash in hand includ8s cash and short term highly liquid investrnents with a short maturity of three months or less from d8te of acquisitions or opening of th& d8POSIt or similar account. Creditors Creditors are r8cogni58d when ther8 is a pres8nt obligation r85ulting frotn 8 Past 8ventthat will probably r8suIt in the transfer of funds to a third party and the arnourit due to settle the obligation can be measured or estimated reliably. Other ereditots and acctuals are ieeognised at their settlement amount due. kl Flnanclal Instrumènts The charity only has assets and financial liabilities of a kind that qualify as basis financial instruments. Basic financial Instruments are initially recognised at transaction value and subsequendy measured at their settlement value with the exception ol bank loans which are subsequently measured at amortised cost using the effective interest method. Operatlng leases Rentals payable under operat4.ng leases are charged to the Statement of Financial Activities as incurred over the term of the lease Forelgn currency Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currenries are translated into sterling at the rate ruling on the date of the transaction. All exchange differences are reflected in the Statement of Financial Activities. Tax The Charitable company is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Awordingly, the charity is potentially exernpt from taxation in respect of incorne or capital gains received within categories cOVed by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the 8Xtent that such income or gains are applied exclusively lo charitable purposes. Pensions The charity contributes to 8 defined contribution pension schem8 for ernployees. The assets of the schgme 8r8 held s8parat8ly from those of th8 Charity in indep8nd8ntly adrninistered funds. The pension cost charge represents contributions payable by the Charity to the scheme. 20
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 Judgements and key sources of estimation uncertainty Accounting estimates and judgernents are continually evaluated and are based on historical experience and oth8r factors, including expectations of future events that are believed to be reasonable under the ircumstanc8S. The following judg8ments lap8rt from those involving estirnat851 have been m8d8 in th8 process of applying the abov8 8ccounb.ng tK)Iici8S that have had th8 most significant effect on amounts recognis8d in th8 financial statements.. Useful economic lives Df tangible 85sets The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economie lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the phy51cal condition of the a55ets. See note 9 for the carrying amount (>f the pr(>perty, plant and equipment, and note g forthe useful economic lives for each class of assets. There are no key assumptions concerning the lutLJre and other key sources of estimats.on uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Donatlons and legacles Unrestrlcted 2023 Restrlcted 2023 Total 2023 Total 2022 Individual. charitable, corporate and inlemational donations. 283,438 378,246 661,684 819,138 283.438 378.246 661,684 819,138 In 2023, £421.53312022 £683,124) of the don8tion5 and legacies income was attributable lo the restricted funds, and the rernaining £241.641 12022.. £136,014) was attributable to the unrestricted funds. Investment income Unrestricted 2023 Restricted 2023 Totsl 2023 Totsl 2022 Bank interest 1,490 1,490 21 1,490 1,490 21 In 2023, all £1,49012022.. £211 of th8 inv8Stment incom8 w8s attributab18 to th8 unr8Stricted funds. Raising funds Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 Cost of generating voluntary income 8,367 8,367 8,092 8,367 8,367 8,092 In 2023, all £8,36712022'. £8,0921 of the cost ol raising funds was attributable to the unrestricted funds. 21
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 haritable adivities Unrestri¢ted 2023 Restricted 2023 Total 2023 Total 2022 Information s8rvice5 130,289 52,067 51,687 312,244 182,356 51,687 406,489 1241 22,368 161,909 24,548 370,863 729 192,696 UKCAB Research and cornmunity development AFROCAB 94,245 1241 Rainwater 22,368 224,510 438,366 662,876 750,745 In 2023, £422,532 of the expenditure in relation to charitable activities was attributable to the restricted fund, with the remaining £249,710 being attributable to the unrestricted fund. Analysls of expendlture Dlrect Costs Support Costs (note 6.11 Total 2023 Total 2022 Costs of generating voluntary income Infomation services UKCAB Research and cornrnunity development AFROCAB Rainwater 7,172 151,894 44,519 385.584 1241 22.368 1,195 30,462 7,168 20,905 8,367 182,356 51,687 406,489 1241 22,368 8,092 161,910 24,548 370,863 729 192,696 611.513 59.730 671,243 758,838 In 2023, £611.513 of expenditure was attributable to direct costs, with the remaining £59,730 being attributable to support costs. Support costs Total 2023 Totsl 2022 Bank charges Gomrnunications Computer costs Depreciation Postage, stationery and sundries Rent, rates and insurance Staff costs Subscriptions Travel, Subsisten & conference attendance Governance costs.. Accountancy costs Auditors remuneration (note 6.21 480 1,367 1,436 2,132 4,601 37,760 1,001 514 1,534 5,702 1,769 3,832 39,599 18,481 152 42 307 3,734 6,912 3,301 6,960 59,730 81,886 22
HIV l-Base Notes to the flnanclal statements For the year ended 31 March 2023 Governance costs Th8 auditor's remun8ration amounts to audit f88 of £6,91212022.. £6,960). V8ri8nC8 is mosuy due lo und8r-accruals in pr8vious year. Staff costs and remuneration 2023 2022 Gross wages and salaries Employerfs national insurance costs Pension Contributions 212.759 17.819 8.505 193,253 15,805 6,069 239,083 215,127 Number Number The average number of employees during the year Calculated on a full time equivalent basis, was.. Two ernployees rec8iV8d r8mun8r8tion amounting to more than £60,000 in th8 y8ar12022.. Iwo Irestatedll. Trustees received no remuneration and were not reirnbursed for any of their expenses in the year. Th8 key management of th8 charitabl8 company comprise the tIU5t8es, th8 two co-foLJnd8rs, and the offic8 and finance manager. The Trustees did not receive any reTnuneration for this role. The total employee benefits ol the key management personnel of the charitable company were £196,074 2022.. £182,619). N•t ineominglloutgoingl rèsoure•s for tha yèar 2023 2022 This is stated after charging.. Depreciation Auditors, remuneration- audit services Auditors, remuneration- non audit services Operating lease rentals- property 2,132 6,912 3,360 28,200 1,769 6,960 2,040 28,200 23
HIV I-Base
Notes to the financial statements
For the year ended 31 March 2023
| 9. | Tangible fixed assets | Office | |
|---|---|---|---|
| equipment | |||
| Cost | £ | ||
| At 1 April 2022 | 30,316 | ||
| Additions | 2,676 | ||
| ______ | |||
| At 31 March 2023 | 32,992 | ||
| ______ | |||
| Depreciation | |||
| At 1 April 2022 | 27,661 | ||
| Charge for the year | 2,132 | ||
| ______ | |||
| At 31 March 2023 | 29,793 | ||
| ______ | |||
| Net book value | |||
| At 31 March 2023 | 3,199 ______ |
||
| At 31 March 2022 | 2,655 ______ |
||
| 10. | Debtors | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Grants repayable | - | 171,299 | |
| Prepayments and accrued income | 7,770 | 7,770 | |
| Other debtors | 732 | 787 | |
| ____ | ____ | ||
| 8,502 | 179,856 | ||
| ____ | ____ | ||
| 11. | Creditors: amounts falling due within one year | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Amounts payable | 2,527 | 5,152 | |
| Taxation and social security | 5,766 | 7,169 | |
| Other creditors | 2,226 | 5,845 | |
| Accruals and deferred income (note 11.1) | 9,120 | 120,465 | |
| ____ | ____ | ||
| 19,639 ____ |
138,631 ____ |
||
| 11.1 | Deferred Income | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Balance at 1 April 2022 | 111,344 | 44,291 | |
| Amount deferred during the year | - | 111,344 | |
| Amount released to income during the year | (111,344) | (44,291) | |
| ____ | ____ | ||
| Balance at 31 March 2023 | - ____ |
111,344 ____ |
Deferred income includes income received in the 2020/2022 financial year but pertains to the 2022/2023 year.
24
HIV I-Base
Notes to the financial statements
For the year ended 31 March 2023
| 12. Analysis of net assets between funds Unrestricted funds Restricted funds £ £ Tangible fixed assets 3,199 - Current assets 493,136 41,240 Current liabilities (19,639) - ______ ______ 476,696 41,240 |
Total funds £ 3,199 534,376 (19,639) ______ 517,936 |
|---|---|
13. Statement of funds
| Statement of funds | |||||
|---|---|---|---|---|---|
| 1 April | Incoming | Resources | Transfer | 31 March | |
| 2022 | resources | expended | 2023 | ||
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| AFROCAB | 33 | - | - | - | 33 |
| UKCAB | 78,492 | 13,936 | (51,687) | - | 40,741 |
| Information services | 468 | 52,066 | (52,067) | - | 467 |
| Research & community | - | 312,244 | (312,244) | - | - |
| development | |||||
| Rainwater | 55,474 | - | (22,368) | (33,106) | - |
| Unrestricted funds | |||||
| General | 391,538 | 284,928 | (232,877) | 33,106 | 476,695 |
| ____ | ____ | ____ | ____ | ____ | |
| Total Funds | 526,005 ____ |
663,174 ____ |
(671,243) ____ |
- ____ |
517,936 ____ |
AFROCAB:
Funds held on behalf of Afrocab relate to grants made to Afrocab by various donors to enable them to establish a network of HIV positive people and advocates across Sub-Saharan Africa based loosely on the UKCAB network established in the UK by HIV I-Base. The group organises meetings on HIV treatment, access to treatment and other topics as well as working with international organisations such as the WHO to canvas opinions from HIV positive people and advocates.
UKCAB:
Restricted funds relating to the UKCAB are those donated by a number of donors for the specific purpose of covering attendance costs at UKCAB meetings for those delegates from outside London. These include travel, accommodation and other expenses such as childcare costs.
Research & community development:
Restricted funds relating to Community Outreach Overseas are those granted by WITS RH and HIV Institute for the specific purpose of covering costs relating to publications such as print and design costs, travel to meetings, accommodation and other expenses such as ground transport.
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HIV I-Base
Notes to the financial statements
For the year ended 31 March 2023
| 13.1 | Statement of funds – Prior year | Statement of funds – Prior year | Statement of funds – Prior year | ||||
|---|---|---|---|---|---|---|---|
| 1 April | Incoming | Resources | Transfer | 31 March | |||
| 2021 | resources | expended | 2022 | ||||
| £ | £ | £ | £ | £ | |||
| Restricted funds | |||||||
| AFROCAB | 762 | - | (729) | - | 33 | ||
| UKCAB | 45,274 | 57,766 | (24,548) | - | 78,492 | ||
| Information services | 23,641 | 138,736 | (161,909) | - | 468 | ||
| Research & |
community | ||||||
| development | - | 238,452 | (238,452) | - | - | ||
| Rainwater | - | 248,170 | (192,696) | - | 55,474 | ||
| Unrestricted funds | |||||||
| General | 396,006 | 136,035 | (140,503) | - | 391,538 | ||
| ____ | ____ | ____ | ____ | ____ | |||
| Total Funds | 465,683 ____ |
819,159 ____ |
(758,837) ____ |
- ____ |
526,005 ____ |
||
| 14. | Operating lease commitments | ||||||
| 2023 | 2022 | ||||||
| The minimum annual rentals under operating | leases are as | follows: | £ | £ | |||
| Within one year | 38,240 | 33,480 | |||||
| Between one and five years | - | - | |||||
| ____ | ____ | ||||||
| 38,240 ____ |
33,480 ____ |
15. Related party disclosure
There were no related party transaction for the current year or the prior years.
16. Ultimate controlling party
The charitable company is considered to have no ultimate controlling party.
17. Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Net income/(expenditure) for year Interest receivable Depreciation of tangible fixed assets (Increase) / decrease in debtors Increase / (decrease) in creditors |
2023 £ (8,069) (1,490) 2,132 171,354 118,992 ____ 282,919 |
2022 £ 60,322 (21) 1,769 (72,963) 75,505 ____ 64,612 |
|---|---|---|
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