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 fo￿ed
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￿ reSoUr￿S 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 announ￿mentS.
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 re￿iVed
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 se￿1￿ 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￿) confe￿nCe- 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
Se￿iceS 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 phaMa￿￿tical 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[tr￿dureS 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 Selvi￿s 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 AC￿pted 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 A￿oUntIng 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 reSp￿t 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 con￿rn
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 pr￿dureS 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 pro￿dureS 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-8ud￿1Descrl
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 servI￿s 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 fO￿ard 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 p￿pared 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 con￿rn 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 GOn￿rn.
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
cOVe￿d 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**<br>**____________**|
||At 31 March 2022||**2,655**<br>**____________**|
|**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**<br>__________|**138,631**<br>__________|
|||||
|**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|**-**<br>__________|**111,344**<br>__________|



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.**<br>**Analysis of net assets between funds**<br>**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**£**<br>**£**<br>Tangible fixed assets<br>3,199<br>-<br>Current assets<br>493,136<br>41,240<br>Current liabilities<br>(19,639)<br>-<br>**____________**<br>____________<br>**476,696**<br>**41,240**<br><br>|**Total**<br>**funds**<br>**£**<br>3,199<br>534,376<br>(19,639)<br>____________<br>**517,936**<br>|
|---|---|



## **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**<br>**__________**|**663,174**<br>**__________**|**(671,243)**<br>**__________**|**-**<br>**__________**|**517,936**<br>**__________**|



## **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. 

25 



## **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<br>&|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**<br>**__________**|**819,159**<br>**__________**|**(758,837)**<br>**__________**|**-**<br>**__________**|**526,005**<br>**__________**|
|**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<br>**__________**|33,480<br>**__________**|



## **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<br>Interest receivable<br>Depreciation of tangible fixed assets<br>(Increase) / decrease in debtors<br>Increase / (decrease) in creditors|**2023**<br> <br>**£**<br>(8,069)<br>(1,490)<br>2,132<br>171,354<br>118,992<br>**__________**<br>282,919<br>|**2022**<br>**£**<br>60,322<br>(21)<br>1,769<br>(72,963)<br>75,505<br>**__________**<br>64,612<br>|
|---|---|---|



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