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2022-12-31-accounts

Charity registration number 1099074

NATIONAL HIV NURSES ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

NATIONAL HIV NURSES ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees L Panton, Honorary Treasurer
E Foote, Chair
J McLuskey, Honorary Secretary
A Marshall
C Antoniadi
G Brough
D Flower
K Salthouse
J Williams
E Nixon
J Kendrick
K Warburton
J Osorio (Appointed 16 June 2022)
H Reynolds (Appointed 17 June 2022)
Charity number 1099074
Principal address BHIVA Secretariat
Medivents Ltd
Devonshire Business Centre, Works Road
Letchworth Garden City
Herts
SG6 1GJ
Independent examiner UHY Hacker Young
PO Box 501
The Nexus Building
Broadway
Letchworth Garden City
Herts
SG6 9BL
Bankers National Westminster Bank plc
190 Muswell Hill Broadway
London
N10 3SD

NATIONAL HIV NURSES ASSOCIATION

CONTENTS

Page
Trustees' report 1 - 13
Independent examiner's report 14
Statement of financial activities 15
Balance sheet 16
Notes to the financial statements 17 - 25

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees present their annual report together with the financial statements of National Nurses HIV Association for the year ended 31 December 2022. 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) and two working groups (Fundraising, and Social Media).

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 trustees regularly review the constitution and the next review will be completed by year end 2023.

1

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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.

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

2

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Annual General Meeting (AGM)

The Annual General Meeting is usually held during the NHIVNA annual conference. In 2022, the AGM was held on 16 June 2022, as part of the NHIVNA conference, which was held in Cardiff.

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

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.

3

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 March 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 conducted amongst eligible (having joined before end of March 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:

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:

4

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Induction of trustees

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

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:

Education Subcommittee

Events Subcommittee

Research Subcommittee

Fundraising Working Group

Social Media Working Group

5

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Chair's report

Following on from the continued challenges presented by the COVID-19 pandemic and its impact on healthcare workers, NHIVNA trustee and essential work continued throughout the year. The charity delivered the usual benefits to members,

The early part of the year would usually include a spring study day due to be held in March but this was cancelled due to the knock-on effects of the pandemic on the healthcare professional workforce. Following the decision to run a virtual conference available free of charge to all its members in 2021, NHIVNA was delighted to be able to hold a faceto-face conference in 2022, which was a great success. As well as the pre-conference study day, the programme included some hot topics and updates, colleagues had the opportunity to network. NHIVNA is grateful to its major sponsors Gilead, MSD and ViiV for their ongoing support, without which this conference would not have been able to go ahead.

NHIVNA held a long-standing relationship with the publisher of the HIV Nursing journal, which produced four issues each year and these were included in the NHIVNA membership benefits. Volume 20 was published in the year 2020 with just three out of the expected four issues, when the title was sold to another publisher. NHIVNA made the difficult decision to withdraw from the journal, having previously also provided the Editorial Board membership, as the quality of the publication under the new management was not to the standard needed by NHIVNA members. Therefore, during 2021, NHIVNA prepared for the launch of a new journal, in collaboration with Mark Allen Group, to publish two supplements and two newsletters each year within the British Journal of Nursing . NHIVNA moving forward with a great connection to a fantastic journal with national reputation. NHIVNA provides the membership of the editorial board to prepare the supplements and newsletters. This peer-reviewed journal is issued as included in the benefits for all members of the association. NHIVNA is always of how important it is to disseminate nurse-led research and share best practice. The first issue of the new journal supplement was published in January 2022, with the second following in June 2022.

Conscious of the continued need for updates and information relating to COVID-19 and HIV, NHIVNA provided email and social media output to NHIVNA members with emails, as well as the online news feed on the NHIVNA website. NHIVNA linked to the British HIV Association (BHIVA) statements on Coronavirus (COVID-19) and HIV, which have been published throughout the pandemic. In addition, NHIVNA published relevant website links to information from the Royal College of Nursing (RCN), Chiva and HIV i-Base.

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.

The NHIVNA research awards, which were launched in 2019, were opened and applications invited. 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.

Work continued to develop the document ‘The HIV model of nursing’, due for publication in September 2022.

Thanks go to the other officers and all the trustees for their hard work during the year.

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NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

In addition, we thank our community representative trustee, Garry Brough, who is on the executive committee representing people living with HIV.

Nominations were invited from NHIVNA members to fill four trustee vacancies and there were four eligible nominations, therefore no election was required.

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 VIVA GLAM (previously 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 relevant organisations, encouraging exchange of information between national and international nursing groups, such as the Association of Nurses in AIDS Care, USA (ANAC); 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 2022, some of the impact of the COVID-19 pandemic was still being felt by the charity. 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.

Liz Foote Chair of the Association from June 2021 to September 2023

7

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022 was 200 members, including overseas members from Australia, Italy, Malaysia, New Zealand and Norway. Membership numbers are comparable to those of the previous year (196 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 nursing grades across a range of nursing professionals.

Table 1: Members’ geographical work region

Members’ region Membership year 2022

London
Southeast
Northwest
Midlands
East of England
Northeast and Yorkshire
Southwest
Scotland
Overseas
Wales
Northern Ireland
Ireland
Total		 Number Percent
60 30%
40 20%
25 13%
19 9%
14 7%
13 7%
9 4%
7 3%
7 3%
4 2%
1 1%
1 1%
200 100%

Table 2: Membership in 2021 by category

Membership category Membership year 2022

Band 6–7
Band 1–4, affiliated and community
Band 8
Band 5
Life member1
International networking
Student nurse
Annual member2
Total		 No. Percent
140 70%
14 7%
14 7%
12 6%
8 4%
6 3%
4 2%
2 1%
200 100%

The trustees committed to keep membership fees at a reasonable rate and these were not increased for 2022 membership (the last fee increase was in 2015). Discounted membership fees are available for NHIVNA members to join the British HIV Association (BHIVA) and Chiva.

Table 3: Membership subscription fees for year 2022

8

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Past Chairs (N Perry, S Morris, N Brito-Ault, M Croston) and Patrons (R Fieldhouse and A Namiba) 2 UK-CAB Community Trustee, G Brough; appointed member, K Warburton

**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 1–4 incl. Healthcare Assistants/ voluntary sector/ affiliated (those not £20
working within the HIV sector, but who have an interest in HIV, such as primary care
and practice nurses etc., and other specialist nurses)
NHIVNA International Networking £20
Student Nurse £10

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 updates with news and developments in HIV nursing.

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 2022

Education Subcommittee

Members during 2022: G Brough, M Croston, D Flower, L Foote, J Kendrick, J McLuskey, J Osorio, L Panton, A Marshall, K Warburton

Academy : The subcommittee has used the leadership academy programme branding across its education offering and reviews the scope annually.

Self-compassion leadership course: has been developed by M Croston for launch in 2023.

Advanced practice: Guidelines were prepared and published in 2018 and were reviewed in 2020, with the agreement that the guidelines remain current and no updates are yet required.

Education strategy: Following the publication of the strategy for nurse education, this was put into action, including new terms of reference for the committee.

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 will be needed but the pandemic has severely impacted on resources and there is no fixed date for the start of work.

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. The education subcommittee leads on the topics for the NHIVNA study day programme. ‘HIV Matters’ podcast will become an official NHIVNA podcast series.

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 (TasP); and HIV and ageing. All modules meet the CPD requirements for Nursing and Midwifery Council revalidation. The modules attract a wide range of users from around the world. Modules are regularly reviewed to keep them up to date and additional topics are considered by the NHIVNA Education Subcommittee. Review of all modules led to new HIV nursing module on pre-exposure prophylaxis (PrEP) to replace the TasP module. NHIVNA is grateful for industry support to continue with these educational modules.

HIV Matters podcasts: developed by M Croston and available online, supported by NHIVNA.

10

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Events subcommittee

Members during 2022: G Brough, D Flower, L Foote, J Kendrick, A Marshall, L Panton, J Williams

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. Following the COVID19 pandemic, the conference was to a face-to-face event. The meeting attracted 148 delegates and the income from registration fees and exhibition generated a small surplus. The conference programme was well-received and feedback from delegates was encouraging. Of delegates completing the feedback, 97% agreed that the programme was interesting and relevant to their professional needs and an equal number agreed that the presentations were of a high standard and clear and easy to follow. The pre-conference study day on ‘Women and HIV’ was also a success with the feedback showing that the talks were interesting and relevant for delegates..

Awards and scholarships: In 2022, conference awards were made in the categories:

Research subcommittee

Members during 2022: C Antoniadi, C Hughes, H Reynolds, K Salthouse, K Warburton

Research Awards: 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. Mentors are offered to support applicants preparing their submissions and to continue that support as projects proceed.

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. Work continues to encourage nurses to undertake research and mentoring

Report: Research project ‘The psychological impact of caring during the COVID-19 pandemic on HIV nurses’, funded by NHIVNA, was published in March 2022 and presented at the annual conference.

Standards: Current standards documents are published online in the audit and research section on the NHIVNA website.

11

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2022

Fundraising working group

Members during 2022: J Williams (Chair), J Kendrick, J Osorio, K Warburton Group works to source funding for projects from non-pharmaceutical industry sources.

Social media working group

Members during 2022: C Antoniadi, L Foote, J McLuskey, K Salthouse, J Williams

During 2022, NHIVNA continued the work of this group to lead on these public-facing aspects of the work of the charity. 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.

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 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. During 2022, it was agreed that the Website and Social Media Working Group would continue to focus on social media only and was duly renamed. A separate working group was not required but rather each subcommittee and all trustees are responsible for reviewing the relevant pages on the website and sending any edits required to the Secretariat for updating. The website is a standing item on the agenda for trustee meetings.

FINANCIAL REVIEW

Results for the Year

Income for the year totalled £135,189 (2021: £86,366) and comprised £27,849 (2021: £8,975) from grants and donations, £28,155 (2021: £10,838) from charitable activities, £78,758 (2021: £66,000) from sponsorship and £427 (2021: £553) of bank interest. Of the income from grants and donations, £17,037 (2021: £5,000) was unrestricted and £10,812 (2021: £3,975) was restricted for specific purposes. Membership income was £12,247 (2021: £10,600) and conference income was £14,408 (2021: £238).

Total expenditure for the year was £158,801 (2021: £82,385). The main costs included were for conferences, courses and events £58,522 (2021: £28,687) and secretariat fees £22,800 (2021: £22,800).

Overall expenditure exceed income by £23,612 (2021: surplus £3,981) and the closing funds carried forward at the year end were £151,664 (2021: £175,276) of which £138,803 were unrestricted (2021: £168,185) and £12,861 (2021: £7,091) were restricted.

12

NATIONAL HIV NURSES ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022, this would equate to approximately £150,000. 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 £138,803, which is broadly in line with the 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.

The trustees' report was approved by the Board of Trustees. oY .............................. E Foote, Chair Trustee 12/21/2023 Date: .............................................

13

NATIONAL HIV NURSES ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NATIONAL HIV NURSES ASSOCIATION

I report to the trustees on my examination of the financial statements of National HIV Nurses Association (the Charity) for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 financial statements in accordance with Accounting and Reporting by 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 now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with 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:

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 financial statements to be reached.

Scott Rouse FCA

UHY Hacker Young

PO Box 501 The Nexus Building Broadway Letchworth Garden City Herts SG6 9BL Dated: .........................2 January 2024

NATIONAL HIV NURSES ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and
legacies
3
17,037
10,812
Charitable activities
4
28,155
-
Other trading
activities
5
78,758
-
Investments
6
427
-
Total income
124,377
10,812
Expenditure on:
Charitable activities
7
153,759
5,042
Net (expenditure)/income
for the year/
Net movement in funds
(29,382)
5,770
Fund balances at 1 January
2022
168,185
7,091
Fund balances at 31
December 2022
138,803
12,861		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
27,849
5,000
3,975
28,155
10,838
-
78,758
66,000
-
427
553
-
135,189
82,391
3,975
158,801
78,410
3,975
(23,612)
3,981
-
175,276
164,204
7,091
151,664
168,185
7,091		 Total
2021
£
8,975
10,838
66,000
553
86,366
82,385
3,981
171,295
175,276

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 6 to 14 form part of these financial statements.

NATIONAL HIV NURSES ASSOCIATION

BALANCE SHEET

AS AT 31 DECEMBER 2022

2022 2021
Notes £ £ £ £
Current assets
Debtors 12 15,792 6,911
Cash at bank and in hand 197,008 225,852
212,800 232,763
Creditors: amounts falling due within
one year 13 (61,136) (57,487)
Net current assets 151,664 175,276
Income funds
Restricted funds 12,861 7,091
Unrestricted funds 138,803 168,185
151,664 175,276

The notes on pages 6 to 14 form part of these financial statements.

12/22/2023

The financial statements were approved by the Trustees on ......................... Rarvioy .............................. L Panton, Honorary Treasurer Trustee

  • 5 - 16

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

Charity information

National HIV Nurses Association is an unincorporated charity registered in England and Wales and governed by a trust deed. The registered office is BHIVA Secretariat, Medivents Ltd, Devonshire Business Centre, Works Road, Letchworth Garden City SG6 1GJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 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.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
17,037
10,812
Donations and gifts
ViiV grants
6,000
7,665
MAC AIDS funding
-
-
Just Giving
1,037
-
Gilead
-
3,147
BHIVA donation
10,000
-
17,037
10,812		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
27,849
5,000
3,975
13,665
-
3,975
-
5,000
-
1,037
-
-
3,147
-
-
10,000
-
-
27,849
5,000
3,975		 Total
2021
£
8,975
3,975
5,000
-
-
-
8,975

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Charitable activities

Membership Conference
Miscellaneous		 Total Membership Conference Total
fees income income 2022 fees income 2021
2022 2022 2022 2021 2021
£ £ £ £ £ £ £
Sales within charitable activities 12,247 14,408 1,500 28,155 10,600 238 10,838

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

5 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Corporate sponsorship 78,758 66,000
6 Investments
**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Interest receivable 427 553
7 Charitable activities
2022 2021
£ £
Award and bursary costs 9,863 12,339
Conferences, courses and events 58,522 28,687
Establishment, committee and communications (support) 9,652 9,041
Website, app development and maintenance 9,008 8,126
Secretariat fees (support) 22,800 22,800
Accountancy fees (support) 4,126 5,257
Irrecoverable VAT - (6,412)
HIV nursing, journals and newsletters 39,788 547
Research programme costs - 2,000
NHIVNA podcasts 5,042 -
158,801 82,385
158,801 82,385
Analysis by fund
Unrestricted funds 153,759 78,410
Restricted funds 5,042 3,975
158,801 82,385

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8 Independent examiner remuneration

Independent examination of the annual accounts
Non-independent examination services
Taxation compliance services
All other non-audit services
Total non-independent examination fees		 2022
£
2,128
1,700
298
1,998		 2021
£
3,550
1,600
107
1,707

9 Trustees

During the year, no Trustees received any remuneration or other benefits (2021 - £nil).

During the year ended 31 December 2022, expenses totalling £2,230 were reimbursed or paid directly to 16 Trustees (2021 - £755 to 9 Trustees).

10 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors		 2022
£
12,556
3,236
15,792		 2021
£
31
6,880
6,911

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

13
Creditors: amounts falling due within one year
Notes
Deferred income
14
Trade creditors
Accruals
14
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 January 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 December 2022		 2022
£
31,395
18,988
10,753
61,136
2022
£
31,395
2022
£
31,395
32,613
(32,613)
31,395
31,395		 2021
£
32,613
10,736
14,138
57,487
2021
£
32,613
2021
£
32,613
90,245
(90,245)
32,613
32,613

15 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

16 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
December 2022 are
represented by:
Current assets/(liabilities)
138,803
12,861
138,803
12,861		 Total Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
151,664
168,185
7,091
151,664
168,185
7,091		 Total
2021
£
175,276
175,276

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

17 Statement of funds

Balance at 31
Balance at 1 Incoming Transfers
December
January 2022 Resources Expenditure in/(out) 2022
Current year £ £ £ £ £
Restricted funds
Krattinger Rennison award fund 141 - - - 141
MAC AIDS Fund 6,950 - - - 6,950
ViiV Education Project - - - - -
NHIVNA podcast - 10,812 (5,042) - 5,770
7,091 10,812 (5,042) - 12,861
Unrestricted funds
General Fund 168,185 124,377 (153,759) - 138,803
Total of funds 175,276 135,189 (158,801) - 151,664
Balance at 31
Balance at 1 Incoming Transfers
December
January 2021 Resources Expenditure in/(out) 2021
Prior year £ £ £ £ £
Restricted funds
Krattinger Rennison award fund 141 - - - 141
MAC AIDS Fund 6,950 - - - 6,950
ViiV Education Project - 3,975 (3,975) - -
7,091 3,975 (3,975) - 7,091
Unrestricted funds
General Fund 164,204 82,391 (78,410) - 168,185
Total of funds 171,295 86,366 (82,385) - 175,276

NATIONAL HIV NURSES ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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.

ViiV Education Project

Awarded to fund the development of a series of best practice documents to act as 'gold standards and guidance' for nurses working in HIV care. The fund also finances development of evidence and creation of a model for HIV clincical nurses.

HIV Matters podcast

Awarded to fund the an educational podcast series to improve outcomes for people living with HIV: HIV Matters .

The funding will be used to develop series 2 and 3 of the podcast, plus two conference edition and postbag episodes to provide HCPs with educational content that explores quality of life issues experienced by people living with HIV.