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2020-12-31-accounts

Charity number: 1099074

NATIONAL HIV NURSES ASSOCIATION

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

NATIONAL HIV NURSES ASSOCIATION

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 15
Independent Examiner's Report 16 - 17
Statement of Financial Activities 18
Balance Sheet 19
Notes to the Financial Statements 20 - 27

NATIONAL HIV NURSES ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees

Kemoh Rogers (resigned 17 June 2021) Elizabeth Foote, Chair Shaun Watson, Chair (resigned 17 June 2021) Linda Panton, Honorary Treasurer John McLuskey Matthew Wills Andy Marshall, Honorary Secretary Claire Gamble (resigned 17 June 2021) Kirstie Salthouse Daini Flower Christina Antoniadi Jillian Williams Garry Brough Joe Phillips (resigned 14 July 2021) Katie Warburton (appointed 17 June 2021) Jennifer Kendrick (appointed 17 June 2021)

Charity registered number

1099074

Principal office

BHIVA Secretariat, Medivents Ltd, Spirella Building, Bridge Road, Letchworth Garden City, SG6 4ET

Accountants

Peters Elworthy & Moore, Salisbury House, Station Road, Cambridge, CB1 2LA

Bankers

National Westminster Bank plc, 190 Muswell Hill Broadway, London, N10 3SD

Page 1

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their annual report together with the financial statements of National Nurses HIV Association (NHIVNA) for the year ended 31 December 2020. The Trustees confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition of the Charities SORP (FRS 102) October 2019, effective 1 January 2019).

Background

NHIVNA was founded in 1998, in response to the need for an organisation to bring together nurses caring for people living with and affected by HIV. NHIVNA is a national organisation that started with a small number of members, rising to its highest number of around 350, including nurses from various disciplines (clinical research, mental health, sexual health, paediatrics, acute care and community) and colleagues from overseas.

NHIVNA became a charity in 2003. From the outset, there have been three areas of focus for the work of the association: support, research and education. The charity delivers work in these areas by providing an opportunity to network with colleagues across the country, both online and in person at the annual conference and the study day. The annual conference and the study days/webinars provide educational opportunities on a wide range of topics to both NHIVNA members and non-member nurses working in HIV. NHIVNA is committed to provide educational meetings organised by nurses specifically for nurses and to provide a network of peer support.

NHIVNA also provides access for its members to the peer-reviewed journal.

Support and encouragement for nurses to get involved in research has long been an area of work for the charity and different types of research awards have been offered to members since the early 2000s. The association provides an academic and educational forum for the dissemination of original nursing research. NHIVNA addresses the communication and support needs of these nurses to assist in the promotion of best practice in the care of people with HIV. The association supports research into the promotion of HIV nursing skills and aims to publish the results of such research for the benefit of the public. NHIVNA has an online forum for the exchange of information, to share examples of good practice and to encourage and support nursing-related research.

The trustees form the Executive Committee, which leads the association and oversees the work of the three subcommittees (Education, Events and Research).

Governance

NHIVNA is governed by a trust deed with a constitution. The NHIVNA constitution was last updated on 28 June 2013 and is available online at: https://www.nhivna.org/ObjectivesandPowers. The constitution is reviewed regularly by the trustees.

Mission Statement

The National HIV Nurses Association (NHIVNA) is the leading UK professional association representing nurses in HIV care. We are a well-established and highly respected organisation committed to providing excellence in the care of those living with and affected by HIV.

Our pledge is to promote excellence in the nursing care of those living with and affected by HIV. We will do this through advocacy, education, leadership and research and by disseminating innovative practice more widely to the nursing profession.

We will work with individuals and organisations that share our desire for excellence in the field, advocating passionately for people living with or affected by HIV and providing a voice for nurses working in the field.

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

To fulfil our pledge, we will:

In setting its objectives, the trustees have had regard to the Charity Commission's guidance on public benefit.

Charity Objects

Charity Powers

Policies

Awards, grants and scholarships

The charity makes several grants, scholarships and awards in various categories to allow access to the conference and the pre-conference study day, as well as prizes for abstracts, research and clinical practice, all of which are designed to support the objects of the association.

Fundraising

The association raises funds for its activities through application to grant-making bodies and the pharmaceutical industry and generates income through major sponsorship and support for individual items, such as exhibition stands at conferences, plus membership fees income.

Privacy

NHIVNA complies with current legislation. The policy is online: https://www.nhivna.org/PrivacyStatement

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Refunds and Cancellations

A membership refund and conference registration cancellation policy has been established. The policy is online: https://www.nhivna.org/RefundPolicy

Risk Management

Main financial risk factor would be a critical downturn in revenues from major sponsors and grant-making bodies. Financial and any other risks to the charity are reviewed yearly at the annual strategy meeting and more frequently at trustees’ meetings, as required.

Recruitment and appointment of new Trustees

The NHIVNA Executive Committee comprises up to fourteen members including the chair, ten elected members (each of whom is elected by the membership to serve for three years), the community representative trustee, elected by the UK Community Advisory Board (UK-CAB), and up to two co-opted members, who are invited to join the executive committee to supplement any specialty or geographical requirements.

Annual elections are held in accordance with the NHIVNA Constitution and Byelaws. Nominations are invited from eligible NHIVNA members. To be eligible, nominees must be current paid-up members of the association and have had continuous NHIVNA membership since at least two years at the end of May in the year of nomination. Nominees must complete a self-nomination form (no proposers or seconders are required), trustee declaration form and declaration of interests form and submit by the nomination deadline. A ballot is conduct amongst eligible (having joined before end of May in the same year) voting members of the association. The election scrutineer is the immediate past chair of the association (or someone nominated by the charity trustees). The results of the election are declared at the annual general meeting in the same year.

All trustees complete a declaration, based on the template from the Charity Commission, that:

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Conflicts of Interest

NHIVNA requires that all trustee members of the NHIVNA executive committee must declare all interests and membership of other committees retrospectively on an annual basis. Declaration is required at the time of joining NHIVNA as a trustee and annually thereafter. Declaration is required retrospectively for the preceding 12 months from the beginning of membership of the executive committee and then annually thereafter until the conclusion of membership of the executive committee. The details are retained on a register at the Secretariat and will be made available for publication, if required.

The declarations of interests are:

Induction of Trustees

Following appointment, new trustees are emailed an information letter with the following:

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure of the Charity

The trustees form the NHIVNA executive committee, which oversees all the work of the association. The NHIVNA Officers group meets up to twice p.a. and any ad hoc working groups meet as required. Subcommittees and working groups are led by a trustee and comprise other trustees and representatives from outside this group to bring depth and spread to the knowledge and experience of the group. The remit of the three subcommittees is as follows:

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Chair's Report

Despite the incredible challenges presented by the COVID-19 pandemic and its impact on healthcare workers, with many trustees and NHIVNA members redeployed to other roles within the NHS, NHIVNA achieved a range of work during the year.

The early part of the year would usually include a spring study day due to be held on 16 March 2020 but this was cancelled due to the pandemic. NHIVNA members were understanding of the need for this postponement. This was rescheduled and delivered online for members only, as NHIVNA Virtual Study Day Webinars, three evening study day webinars.

NHIVNA closely monitored the situation surrounding Coronavirus (COVID-19) and considered the pressure on colleagues during the pandemic. With great regret, the decision was taken to cancel the 22nd Annual Conference of NHIVNA which was due to be held from 16–18 June 2020 in Cardiff. The conference was rescheduled to take place in June 2021.

NHIVNA continued to provide membership of the editorial board of the HIV Nursing journal, which published three issues in the year.

Throughout the pandemic, NHIVNA provided updates to NHIVNA members with emails, the online news feed and social media output. NHIVNA linked to the British HIV Association (BHIVA) statements on Coronavirus (COVID-19) and HIV, which have been published throughout the pandemic.

The collaboration with the European HIV Nursing Network was maintained, although there was no European conference in 2020.

The Association continued its representation on the NHS England Clinical Reference Group (CRG) and advocated to ensure that advanced nursing practice and clinical nursing practice are included in the HIV service specifications developed within NHS England.

What would usually be a travel bursary to attend the lead international conference (International AIDS Society conference in July 2020) became a registration for the ‘AIDS 2020 Virtual’ conference. A NHIVNA representative participated in the meeting and the association published feedback reports, which were made available to members in the members’ area on the NHIVNA website.

The NHIVNA research awards, which were launched in 2019, were suspended for the year 2020, as members did not have enough time to prepare submissions and restrictions laid down by NHS trusts, which suspended all non-COVID-19 research.

Work continued to review the NHIVNA web-based e-learning modules, with our usual benefits for members, maintaining and making regular updates to our website.

Thanks go to the other officers and all the trustees for their hard work during the year. In addition, we thank our community representative trustee, Garry Brough, who is on the executive committee representing people living with HIV.

The elections were suspended due to the COVID-19 pandemic and trustees’ terms extended by one year through to the AGM in June 2021.

Thanks go to our major sponsors, Gilead Sciences, MSD and ViiV and to our conference exhibitors for their invaluable support for the work of the charity and to MAC AIDS Fund, who have been regular contributors to the work of the association.

As part of its national role, NHIVNA maintains relationships with other groups and charities. NHIVNA is an affiliated association of the British HIV Association (BHIVA) and has developed important links with other

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

relevant organisations, encouraging exchange of information between national and international nursing groups, such as the Association of Nurses in AIDS Care, USA (ANAC); the Children's HIV Association of the UK and Ireland (CHIVA); British Psychological Society (BPS); and the European HIV Nursing Network (EHNN). NHIVNA has a close relationship with the UK Community Advisory Board (UK-CAB), who elect the community representative trustee on the NHIVNA executive committee.

During 2020, like all entities in the country the charity was impacted by the COVID-19 pandemic. The charity has mitigated the financial impact as optimally as it reasonably can. The trustees meet regularly and have considered the likely financial impact on the charity and have planned accordingly. The trustees consider that the charity remains financially viable in the long-term, and consequently have concluded that sufficient funds are in place for the charity to continue to operate on a going concern basis.

Shaun Watson Chair of the Association to June 2021

Liz Foote

Chair of the Association from June 2021

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Honorary Secretary's Report

I would like to welcome all new members and thank existing members for their continued support of the association. The total number of members in 2020 was 181 members, including overseas members from Australia, Belgium, Canada, Italy and Norway. The membership numbers are down on the previous year, which was 219 members. NHIVNA members work in a variety of areas, including GU and HIV medicine, infectious diseases, community and sexual health, antenatal and paediatric, research, academic, mental health, midwifery and intensive care. It is hoped that numbers will strengthen in the long term and the association continues to advertise the membership benefits to past members and potential new recruits.

Members work in different areas of the country (see Table 1) and the different membership categories (see Table 2) cover all areas of the nursing grades across a wide range of nursing professionals.

Table 1: Members’ geographical work region

Region Percent
London 32%
Southeast 18%
Midlands 12%
Northwest 11%
Northeast and Yorkshire 10%
East of England 6%
Southwest 4%
International 2%
Scotland 2%
Wales 2%
Northern Ireland 1%
Total 100%

Table 2: Membership in 2020 by category

Member category Percent
Band 6–7 63%
Band 5 13%
Band 1–4 and affiliated members1 9%
Band 8 6%
Student Nurse 3%
Life Member2 3%
International Networking 2%
Annual Member3 1%
Total 100%

1 Includes community members

2 Past Chairs (N Perry, S Morris, N Brito-Ault and M Croston) and Patrons (R Fieldhouse and A Namiba)

3 Annual Member – UK-CAB Community Trustee (2020) and questionnaire prize draw winner

The trustees committed to keep membership fees at a reasonable rate and these were not increased for 2020 membership (the last fee increase was in 2015). A discounted membership rate is available for those NHIVNA members wishing to join the British HIV Association (BHIVA) and the Children's HIV Association (CHIVA), while increasing uptake of the convenient direct debit facility, with payments in monthly instalments, has been useful

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

for members and financially beneficial to the association.

Table 3: membership subscription fees for year 2020

Membership category Annual Fee
NHIVNA Band 8 incl. Consultant Nurse/ Manager / Matron (UK) £75
NHIVNA Band 6–7 including Academia £60
NHIVNA Band 5 £35
NHIVNA Band 1–44 incl. Healthcare Assistants / voluntary sector / affiliated £20
membership5
NHIVNA International Networking1 includes non-UK residents only £20
Student Nurse1 £10

4 Members receive e-copies of all publications

5 Affiliated membership includes those not working within the HIV sector, but who have an interest in HIV, such as primary care and practice nurses etc., and other specialist nurses

In return for members' subscriptions, which are so vital in supporting the independence and educational work of the Association, NHIVNA offers a wide range of benefits (see below). The charity trustees conduct an annual review of the benefits offered and the fees charged, to ensure that these are kept up to date and reflect the requirements of NHIVNA members.

Benefits of membership:

Policy for cancellation of membership

Providing that written notice is received no later than 14 working days before the renewals due date of 31 March each year or the collection date (if paying by Direct Debit), a full refund will be made. No refunds will be made for any cancellations received after this date. Written notice should be emailed to nhivna@nhivna.org.

The charity trustees continue to work to increase awareness of NHIVNA and encourage other nurses, such as primary care workers, to join the Association. Current members confirm that the benefits are well-received and that NHIVNA-events are useful educationally, and relevant to members' practice. NHIVNA members also find the regular email bulletin, NHIVNA eRoundup, useful, which includes regular updates with news and developments in HIV nursing.

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

NHIVNA continues to contribute their members' expertise and input to the HIV Nursing journal editorial board

Please continue sending your feedback to me through the Secretariat. I look forward to the continued success of NHIVNA and all its activities and hope to see you at the next conference.

Andy Marshall NHIVNA Honorary Secretary .

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Education Subcommittee

Members during 2020: D Flower (Chair), L Foote, L Panton, A Marshall, J McLuskey, K Rogers, K Salthouse, S Watson and M Wills

Academy: The subcommittee has considered the leadership academy programme, which previously ran from 2015 to 2017 and will review the scope and consider if funding should be sought to reactivate this high-level education offering.

Advanced practice: Guidelines were prepared and published in 2018 and were reviewed during 2020 and it was agreed the guidelines remain current and no updates are yet required.

Education strategy: The subcommittee continued to develop the strategy for nurse education and funding has been allocated from the MAC AIDS Fund grant to this piece of work.

HIV nursing competencies: Originally written in 2007 and last updated in 2013, these are currently available as an e-book on the NHIVNA website with a full range of open-access downloadable resources for nurses and members to use to assist their professional development and training. It has been agreed a rewrite could be started in 2021.

CPD and training resources: NHIVNA offers a range of online resources, all open access, covering a wide range of topics including continuing professional development (CPD) articles, best practice guidelines and shared resources.

Education: Scholarships have been available to enable NHIVNA members to undertake original research, further their education, clinical practice and to encourage and support nurses to present at national and international meetings. This is in accordance with the aims of NHIVNA of providing research, education and support for nurses working in or who have an interest in HIV nursing. Christina Antoniadi attended the AIDS 2020 Virtual conference and wrote up an article for online publication in the members’ area.

Web learning HIV nursing modules: NHIVNA has a programme of online web learning educational modules on HIV nursing, all of which are open access on the NHIVNA website with the aim of supporting nurses who are working toward Levels 2 and 3 of the national HIV nursing competencies, whether working in a hospital or community setting. Currently, there are eight modules available: understanding HIV; caring for people with HIV; antiretroviral therapy; health promotion; HIV testing; advanced module on managing complexity in antiretroviral therapy management; treatment as prevention; and HIV and ageing. All modules meet the CPD requirements for Nursing and Midwifery Council revalidation. Modules are regularly reviewed to keep them up to date and additional topics are considered by the NHIVNA Education Subcommittee. NHIVNA is grateful for industry support to continue with these educational modules.

Events subcommittee

Members during 2020: J Phillips (Chair), J Williams (Vice-Chair), C Antoniadi, G Brough, D Flower, A Marshall, L Panton, S Watson and M Wills

Conference: NHIVNA usually holds one conference each year in June in different cities around the country to try and give all members across the UK the best opportunity to attend. Unfortunately, due to the COVID-19 pandemic, the conference was cancelled in 2020. The meeting usually attracts around 200 delegates and there was inevitably an impact on the finances of the charity due to the loss of registration fees, and sponsor and exhibitor income. The subcommittee had already developed a programme for the conference and took these topics forward to the conference in 2021.

COVID-19 survey: In September 2020, NHIVNA conducted a survey of its members. Over the years, HIV nurses have changed the way they work from managing and supporting those with acute HIV related illness to the care and management of HIV as a long-term chronic illness. COVID-19 has changed the way nurses live and deliver

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

care, placing healthcare systems worldwide into emergency mode. During the pandemic, with the redeployment of HIV colleagues, HIV services have been delivered differently as nurses have worked on the frontline. NHIVNA invited feedback from members on their experience and how they feel about the future of HIV care delivery. The survey results formed the basis of one of the study day webinars. NHIVNA will use the data to respond to changes and develop other activities to support NHIVNA members, as the feedback from nursing colleagues allows a broad picture of changes and future concerns.

Study days: Following the cancellation of the NHIVNA study day due to be held in March 2020, the programme was broken down into three live online webinars covering various topics on each date. These events were free to attend for NHIVNA members and webcast live each including opportunities for live Q&A sessions.

The recorded sessions are available to NHIVNA members:

Monday 5 October 2020 at 1800–1930

Monday 12 October 2020 at 1800–1930

Monday 19 October 2020

Awards and scholarships: In 2020, conference awards were not made, due to the cancellation of the usual annual conference.

Research subcommittee

Members during 2020: K Rogers (Chair), K Salthouse (Vice-Chair), C Antoniadi, M Croston, M Grundy-Bowers, C Hughes and J McLuskey

The NHIVNA Research Scholarship Awards were extremely successful and three awards were made, totalling £4,050. These were presented at the annual conference in Manchester. The awards scheme, which was launched in 2019, is open to all NHIVNA members and offers funding support for research and development projects that impact on the improvement of clinical care and management of people living with HIV in the UK. The topics awarded were 'Identifying priority areas for interventions to improve healthcare experiences for patients with a dual diagnosis of HIV and cancer and describing the barriers and facilitators to their implementation'; 'Initial perceptions of HIV nurses involved in delivering a community-based intervention to improve engagement of HIV patients in care and treatment – qualitative enquiry'; and 'What is the experience of HIV healthcare while in English prisons? An exploration of men’s experiences.

Research strategy: Following the publication in 2019 of the national research strategy, which aims to develop research capacity within the HIV nursing workforce and research collaborations to advance the contribution of HIV nursing to the evidence base that is needed to underpin high quality HIV treatment and care. This is facilitated through a dedicated page with forum on the NHIVNA website and an awards programme.

Research awards: Started in 2019, when three awards were made, this programme was suspended during 2020. The NHS across all the UK home nations restricted research to COVID-19 related work only and there was no facility for nurses to conduct research during the pandemic.

Website

The website provides current information about all NHIVNA's activities and publications. It is good to know that many members find their membership useful and think it good value. The website functionality includes an online forum for members accessing the research area. NHIVNA members make good use of the website, which offers

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

online membership application and renewal and access to the journal. Education and research are always at the heart of the Association's work and full information on NHIVNA's activities is available online. The website provides information about the association, all its activities and current versions of the competencies and includes a news feed on the latest HIV issues. The members' only area allows members to share useful information with each other, upload documents and tools, and register online for conference, study days, and to renew their membership.

Social media

NHIVNA has a profile on Facebook, Instagram and Twitter and makes regular updates to keep its members and the wider public informed on issues relating to HIV nursing, advocacy for people living with HIV.

FINANCIAL REVIEW

Results for the year

Income for the year totalled £38,544 (2019: £179,764) and comprised £24,388 (2019: £61,994) from grants and donations, £13,225 (2019: £116,969) from charitable activities and £66 (2019: £801) of bank interest. Of the income from grants and donations, £15,010 (2019: £49,994) was unrestricted and £9,378 was restricted for specific purposes. Membership income was £8,325 (2019: £15,099), sponsorship income was £4,900 (2019: £60,000) and conference income was £nil (2019: £38,402).

Total expenditure for the year was £83,000 (2019: £183,353). The main costs included were for conferences, courses and events £11,989 (2019: £48,302), HIV nursing, journals and newsletters £15,273 (2019: £20,854) and secretariat fees £16,400 (2019: £70,296). In 2020, there was no restricted expenditure on awards and bursaries (2019: £4,467). In 2020, restricted expenditure on CPD articles was £7,000 (2019: £3,000).

Overall, expenditure exceeded income for 2020 by £44,456 (2019: £3,589 deficit) and the closing funds carried forward at the year end were £171,295 (2019: £215,751) of which £164,204 were unrestricted (2019: £207,577) and £7,091 (2019: £8,174) were restricted.

Policy on holding reserves

The Executive Committee has established a policy whereby the unrestricted funds not committed or invested in tangible assets (the free reserve) held by the charity should equate to approximately 18 months' resources expended. For 2020, this would equate to approximately £264,000. This policy, the Executive Committee feels, would allow the Association to continue the current activities of the charity in the event of a significant drop in funding. At present free reserves are £164,204, which is below this target level. The Executive Committee will endeavour to increase these funds accordingly.

Going concern

The Trustees have considered the impact of the Coronavirus pandemic on future income streams and planned activities of the Association and are content that the Association is in a position to continue to operate as a going concern.

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Association and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Association's transactions and disclose with reasonable accuracy at any time the financial position of the Association and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Liz Foote Chair Date: 10 November 2022

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NATIONAL HIV NURSES ASSOCIATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL HIV NURSES ASSOCIATION ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2020.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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NATIONAL HIV NURSES ASSOCIATION

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Mrs J Rowe

Dated: 10 November 2022 FCCA

For and on behalf of Peters Elworthy & Moore Chartered Accountants Cambridge

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NATIONAL HIV NURSES ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME FROM:
Donations and grants
2
Charitable activities
3
Investments
4
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
5
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2020
£
15,010
13,225
931
29,166
72,539
72,539
(43,373)
207,577
(43,373)
164,204		 Restricted
funds
2020
£
9,378
-
-
9,378
10,461
10,461
(1,083)
8,174
(1,083)
7,091		 Total
funds
2020
£
24,388
13,225
931
38,544
83,000
83,000
(44,456)
215,751
(44,456)
171,295		 Total
funds
2019
£
61,994
116,969
801
179,764
183,353
183,353
(3,589)
219,340
(3,589)
215,751

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 20 to 27 form part of these financial statements.

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NATIONAL HIV NURSES ASSOCIATION

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one
year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
TOTAL NET ASSETS
CHARITY FUNDS
Restricted funds
10
Unrestricted funds
10
TOTAL FUNDS		 46,208
237,672
283,880
(112,585)		 2020
£
171,295
171,295
171,295
7,091
164,204
171,295		 2,545
243,479
246,024
(30,273)		 2019
£
215,751
215,751
215,751
8,174
207,577
215,751

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Linda Panton Honorary Treasurer Date: 10 November 2022

The notes on pages 20 to 27 form part of these financial statements.

Page 19

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARING FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition of the Charities SORP October 2019, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

National HIV Nurses Association constitutes a public benefit entity as defined by FRS 102.

There were no significant estimates or judgements made by management in preparing these financial statements.

1.2 GOING CONCERN

The Trustees have considered the financial position of the Charity including the impact of Covid-19 and have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on the going concern basis.

1.3 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

In pursuit of its charitable objectives, the Charity organises and hosts conferences, for which registration fees, sponsorship income and other sundry income is received. Where this income is received in advance of the given conference taking place, it is treated as deferred income and included within creditors in the accounts. The income is released once the conference has taken place.

Income from membership subscriptions is recognised in line with the period to which it relates.

Income from grants are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a grant is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until those conditions are fully met, or the fulfillment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

Page 20

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES (CONTINUED)

1.4 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis.

Support and governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

1.5 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.6 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.7 CREDITORS

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.8 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.9 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 21

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. INCOME FROM DONATIONS AND GRANTS

Grants, donations and scholarships
MAC AIDS funding
CPD articles
Nurse of the year
Total 2020		 Unrestricted
funds
2020
£
10
15,000
-
-
15,010		 Restricted
funds
2020
£
1,378
-
8,000
-
9,378		 Total
funds
2020
£
1,388
15,000
8,000
-
24,388		 Total
funds
2019
£
41,586
18,000
2,000
408
61,994

3. INCOME FROM CHARITABLE ACTIVITIES

Membership fees
Sponsorship
Conference income
Miscellaneous income
Total 2020
Total 2019		 Unrestricted
funds
2020
£
8,325
4,900
-
-
13,225
114,886		 Restricted
funds
2020
£
-
-
-
-
-
2,083		 Total
funds
2020
£
8,325
4,900
-
-
13,225
116,969		 Total
funds
2019
£
15,099
60,000
38,402
3,468
116,969

4. INVESTMENT INCOME

Bank deposit interest
Total 2019		 Unrestricted
funds
2020
£
931
801		 Total
funds
2020
£
931
801		 Total
funds
2019
£
801

Page 22

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Award and bursary costs
Scholarships
Conferences, courses and events
Establishment, committee and
communications (support)
Website, app development and maintenance
Secretariat fees (support)
Accountancy fees (support and governance)
CPD articles
Irrecoverable VAT
HIV nursing, journals and newsletters
Research programme costs
Total 2020
Total 2019		 Unrestricted
funds
2020
£
525
-
9,906
5,443
7,617
16,400
10,963
-
6,412
15,273
-
72,539
175,886		 Restricted
funds
2020
£
-
-
2,083
1,378
-
-
-
7,000
-
-
-
10,461
7,467		 Total
funds
2020
£
525
-
11,989
6,821
7,617
16,400
10,963
7,000
6,412
15,273
-
83,000
183,353		 Total
funds
2019
£
5,792
1,200
48,302
13,853
11,415
70,296
5,718
3,000
2,491
20,854
432
183,353

6.

INDEPENDENT EXAMINER'S REMUNERATION

2020 2019
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 520 500
Fees payable to the Charity's independent examiner in respect of:
Preparation of statutory financial statements 2,830 2,750
VAT 1,000 570
Bookkeping services 700 1,870

7. TRUSTEES REMUNERATION AND EXPENSES AND KEY MANAGEMENT PERSONNEL

During the year, no Trustees received any remuneration or other benefits (2019 - £NIL).

Page 23

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

7. TRUSTEES REMUNERATION AND EXPENSES AND KEY MANAGEMENT PERSONNEL (CONTINUED)

During the year ended 31 December 2020, expenses totalling £2,531 were reimbursed or paid directly to 9 Trustees (2019 - £5,450 to 11 Trustees). The expenses were in respect of committee travel and meeting costs.

8. DEBTORS

Due within one year
Trade debtors
Prepayments
Other taxation and social security		 2020
£
38,708
7,500
-
46,208		 2019
£
-
2,500
45
2,545

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income
DEFERRED INCOME
Deferred income at 1 January 2020
Resources deferred during the year
Amounts released from previous periods
Deferred income as at 31 December 2020		 2020
£
11,664
100,921
112,585
2020
£
5,960
90,245
(5,960)
90,245		 2019
£
2,280
27,993
30,273
2019
£
34,706
5,960
(34,706)
5,960

Page 24

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Unrestricted funds
General Funds
Restricted funds
Krattinger Rennison award fund
MAC AIDS fund
EHNN conference fund
Total of funds
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 January
2019
£
Unrestricted funds
General Funds
218,782
Restricted funds
Krattinger Rennison award fund
558
MAC AIDS fund
-
EHNN conference fund
-
558
Total of funds
219,340		 Balance at 1
January
2020
£
207,577
141
5,950
2,083
8,174
215,751
Income
£
165,681
-
12,000
2,083
14,083
179,764		 Income
£
29,166
-
9,378
-
9,378
38,544
Expenditure
£
(175,886)
(417)
(7,050)
-
(7,467)
(183,353)		 Expenditure
£
(72,539)
-
(8,378)
(2,083)
(10,461)
(83,000)
Transfers
in/out
£
(1,000)
-
1,000
-
1,000
-		 Balance at
31
December
2020
£
164,204
141
6,950
-
7,091
171,295
Balance at
31
December
2019
£
207,577
Unrestricted funds
General Funds
Restricted funds
Krattinger Rennison award fund
MAC AIDS fund
EHNN conference fund
Total of funds
141
5,950
2,083
8,174
215,751

Page 25

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. STATEMENT OF FUNDS (CONTINUED)

Krattinger Rennison award fund

Awarded for an original piece of research presented at the NHIVNA Annual Conference either as an oral or poster presentation. A NHIVNA-invited expert panel will judge the award and will review presentations based on the following criteria: the principal investigator is a nurse; an original piece of research; demonstrates an understanding of the research process; has an impact on nursing-related HIV policy as well as patient care; research contains an explicit discussion of the relevance of the research to nursing practice/policy and considered ethical issues (if appropriate). Winning presenters will be required to write up their research for the journal HIV Nursing. This fund represents restricted funding received from the Krattinger Rennison Charitable Trust and expended awarding prizes. The Krattinger Rennison Charitable Trust ceased to exist in 2003.

MAC AIDS fund

MAC AIDS fund is a charity established in 1994 to support people living with HIV worldwide. It donates funds to communities and organisations that offer services to people with HIV/AIDS and help to prevent the disease through educational programs. Restricted funding has been received in the year for this purpose and the charity has specifically expended this on research awards and funding CPD articles.

EHNN conference fund

This fund represents monies received by the charity, which are to be put towards funding Eastern European nurses attending the EHNN conference in Rome. These funds were expended in 2020.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT PERIOD

Current assets
Creditors due within one year
Total		 Unrestricted
funds
2020
£
246,515
(82,311)
164,204		 Restricted
funds
2020
£
37,365
(30,274)
7,091		 Total
funds
2020
£
283,880
(112,585)
171,295

Page 26

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR PERIOD

Current assets
Creditors due within one year
Total		 Unrestricted
funds
2019
£
237,850
(30,273)
207,577		 Restricted
funds
2019
£
8,174
-
8,174		 Total
funds
2019
£
246,024
(30,273)
215,751

12. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

Page 27