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← Health Action

2021-09-30-accounts

Health Action

Charity No. 1101235

Company No. 04730352

Trustees' Report and Unaudited Accounts For the year ended 30 September 2021

B M Cooper & Co. Limited Chartered Certified Accountants

88 Wood Lane

Dagenham Essex RM9 5SL

Health Action Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Summary Income and Expenditure Account 8
Balance Sheet 9
Notes to the Accounts 10 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

Health Action Trustees Annual Report

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 September 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 04730352

Charity No. 1101235

Registered Office

Kingsley House 37 - 39 Balmoral Road Gillingham Kent ME7 4PF

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Edwin Mapara Hilton Idahosa Osas Izekor Stephen Idahosa Tina Murphy

Accountants

B M Cooper & Co. Limited 88 Wood Lane Dagenham Essex RM9 5SL

OBJECTIVES AND ACTIVITIES

Health Action provides a wide range of services

(1) We provide information and support that acknowledges the impact of culture in HIV prevention and health promotion for African communities

(2) We advocate on behalf of African people infected by HIV

Various activities were carried out in furtherance of these objects.

Page 2

Health Action Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

This year marked a remarkable turnaround in our organisation’s history. It has been very challenging due to the COVID-19 outbreak and the lockdown, which saw most organisations unable to provide the one-to-one service that we normally provide.

We provided our services virtually and had to secure funding to purchase iPad for those who needed them, which was very successful. The men’s domestic abuse project was inundated with calls during the lockdown period and the number of service users increased.

Again, as I always say, the success of Health Action Charity Organisation lies in the effort put in by our entire team.

Our main aim as HACO’s directors is to ensure that the organisation meets the needs of our service users and the aims of HACO Project by empowering the African communities, staff, and volunteers to make decisions based on the needs of our community members.

Again, I would like to thank all our funders for making it possible to continue working despite all our challenges. I also want to thank the members of African communities in Medway, Faith Leaders, Trustees, staff, and volunteers for their support.

We look forward to a better year ahead.

Tina Murphy Director

MESSAGE FROM THE CHAIR

The years 2020-2022 were challenging years for HACO as the UK public health was hit by the Covid-19 pandemic. The whole world was affected. Few countries, governments, communities, families, and individuals were spared the infection or the consequences of the Covid-19 pandemic.

The pandemic amplified the very serious gross already existing inequalities affecting the Black & Minority Ethnic (BAME) communities. Most community events and social gatherings were reduced or even stopped in some cases as Covid-19 dictated our new way of living in the community.

Face masks, social distancing, regular hand washing, and the use of hand sanitisers became the norm. HACO’s website became busy with more than 500 hits per week all asking questions on this new “disease,” wrongly labelled the “China virus” because of the reported origin of the pandemic. HACO had to go into aggressive Health Promotion and AWARENESS raising to alleviate FEAR, correct the misinformation, decrease the number of NEW infections and potential DEATHS through HACO news online:

Page 3

Health Action

Trustees Annual Report

Gratitude to funders particularly Heritage lottery fund. More than 500 young people and some adults were reached through the project. They were educated and informed on the various African countries; traditions, cultures, music, and languages; the extended families; living as a community; mandatory respect for the elders; various traditional dressings and not forgetting the various foods and hot traditional meals. HACO believes this was a very successful project from the feedback

Meanwhile other programmes where possible went ahead with the young people, the church and the men. Social media became a way of communication more than before the pandemic.

Projects: -

  1. Young People

  2. The Faith community

  3. The Men’s Project

  4. HIV Testing and other requests that needed hospital / clinic intervention

  5. Social services signposting.

Ethiopian proverb , “ He who learns, teaches.” HACO is growing from strength to strength!

The message from the Chair would not be complete without mention of the achievement of Mama HACO, one of the directors, Tina Murphy, who registered as a mature-age student with Canterbury Christ Church University. Her ACADEMIC assignments scored high grades and had exceptional comments from the lecturers! Her PRAGMATIC Public Health background bore fruition at “Uni!” Well done to Mama HACO and hope you get well soon too, the HACO Team, the valuable volunteers and our funders! Dr Edwin M. Mapara – BSc.HB, MBChB, DTM & H, DLSHTM, MSc (Infectious Diseases)

FINANCIAL REVIEW

The Statement Of Financial Activities shows an income from the period of £84,310 (2020 - £61,115) and total expenditure of £43,473 (2020 - £46,566) leaving a net surplus for the year of £40,837 (2020 - £14,549). The net assets of the charity as at 30 September 2021 was £61,590 (2020 - £20,753).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is charitable company limited by guarantee, incorporated on 10th April 2003 and it is a registered as a charity. The company was established under a Memorandum of Association dated 10th April 2003, as amended by special resolution dated 11th November 2003. The Articles and Memorandum of Association established the objects and powers of the charitable company.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

Health Action Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

..................................................................... Hilton Idahosa Trustee

13 June 2022

Page 5

Health Action Independent Examiners Report Independent Examiner's Report to the trustees of Health Action

I report to the charity trustees on my examination of the accounts of Health Action for the year ended 30 September 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

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.

................................................

Mr Bolaji Kalejaiye FCCA ACCA B M Cooper & Co. Limited 88 Wood Lane Dagenham Essex RM9 5SL

13 June 2022

Page 6

Health Action

Statement of Financial Activities For the year ended 30 September 2021

Notes
Income and endowments
from:
Donations and legacies
4
Other
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
8
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2021
£
47,510
-		 Restricted
funds
2021
£
36,800
-		 Total funds
2021
£
84,310
-		 Total funds
2020
£
60,705
410
47,510
4,434
2,239		 36,800
23,582
13,218		 84,310
28,016
15,457		 61,115
29,928
16,638
6,673
-		 36,800
-		 43,473
-		 46,566
-
40,837
-		 -
-		 40,837
-		 14,549
-
40,837 - 40,837 14,549
40,837
20,753		 -
-		 40,837
20,753		 14,549
6,204
61,590 - 61,590 20,753

Page 7

Health Action Summary Income and Expenditure Account For the year ended 30 September 2021

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2021
£
84,310
84,310
42,354
1,119
43,473
40,837
40,837		 2020
£
61,115
61,115
46,242
324
46,566
14,549
14,549

Page 8

Health Action Balance Sheet At 30 September 2021 Company No. 04730352

Notes
2021
£
Fixed assets
Tangible assets
10
3,356
3,356
Current assets
Cash at bank and in hand
59,134
59,134
Creditors:Amount falling due within one year
11
(900)
Net current assets
58,234
Total assets less current liabilities
61,590
Net assets excluding pension asset or liability
61,590
Total net assets
61,590
The funds of the charity
Restricted funds
12
Unrestricted funds
12
General funds
61,590
61,590
Reserves
12
Total funds
61,590		 2020
£
974
974
20,379
20,379
(600)
19,779
20,753
20,753
20,753
20,753
20,753
20,753

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 September 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 13 June 2022

And signed on its behalf by:

...........................................................

Hilton Idahosa Trustee

13 June 2022

Page 9

Health Action Notes to the Accounts For the year ended 30 September 2021

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

Health Action

Notes to the Accounts Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures, fittings & 25% on written down value equipment

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 11

Health Action

Notes to the Accounts Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 12

Health Action Notes to the Accounts 2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Colyer Fergusson
Kent Police
Domestic abuse project
NHS Blood Transplant
KCH NHS
Kent County Council
Medway Council
National Heritage
The Clothworkers
Foundation		 Unrestricted
£
-
-
-
18,000
-
2,310
-
27,200
-
47,510		 Unrestricted
funds
2020
£
17,209
410
17,619
1,452
1,618
3,070
14,549
14,549
14,549
6,204
20,753
Restricted
£
10,000
24,880
1,920
-
-
-
-
-
-
36,800		 Restricted
funds
2020
£
43,496
-
43,496
28,476
15,020
43,496
-
-
-
-
-
Total
2021
£
10,000
24,880
1,920
18,000
-
2,310
-
27,200
-
84,310		 Total funds
2020
£
60,705
410
61,115
29,928
16,638
46,566
14,549
14,549
14,549
6,204
20,753
Total
2020
£
8,000
10,405
-
4,800
8,500
2,310
3,999
20,291
2,400
60,705

Page 13

Health Action Notes to the Accounts 5 Other income

5
Other income
Other income
6
Expenditure on charitable activities
Expenditure on charitable
activities
Domestic abuse project
FGM project
HIV test kits
Insurance
Mobility outreach
Organ donation project
Outreach service providers
Mens group event
Support and Youth
Women support group
Publicity
Volunteer expenses
Governance costs
Accountancy fees		 Unrestricted
£
-
-
-
-
-
-
3,534
-
-
-
-
-
900
4,434		 Restricted
£
1,300
-
7,530
184
150
-
10,207
1,481
1,200
500
-
1,030
-
23,582		 Total
2021
£
-
-		 Total
2020
£
410
410
Total
2021
£
1,300
-
7,530
184
150
-
13,741
1,481
1,200
500
-
1,030
900
28,016		 Total
2020
£
4,956
800
-
184
8,500
5,505
4,825
-
2,766
940
852
-
600
29,928

Page 14

Health Action Notes to the Accounts

7
Other expenditure
Unrestricted
£
Employee costs
-
Motor and travel costs
-
Premises costs
80
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
1,119
General administrative costs
1,040
2,239
8
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
9
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
10 Tangible fixed assets
Cost or revaluation
At 1 October 2020
Additions
At 30 September 2021
Depreciation and
impairment
At 1 October 2020
Depreciation charge for the
year
At 30 September 2021
Net book values
At 30 September 2021
At 30 September 2020		 Restricted
£
7,352
-
5,040
-
826
13,218
2021
£
1,119
6,903
6,903		 Total
2021
£
7,352
-
5,120
1,119
1,866
15,457
Fixtures,
fittings &
equipment
£
1,298
3,501
4,799
324
1,119
1,443
3,356
974		 Total
2020
£
11,195
50
4,323
324
746
16,638
2020
£
324
3,996
3,996
Total
£
1,298
3,501
4,799
324
1,119
1,443
3,356
974

Page 15

Health Action

Notes to the Accounts 11 Creditors:

amounts falling due within one year

11 Creditors:
amounts falling due within one year
Health Action
Notes to the Accounts
Accruals and deferred income 2021
£
900
900		 2020
£
600
600
12 Movement in funds
Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds
13 Analysis of net assets between funds
Fixed assets
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 October
2020
-
-
20,753
20,753		 Incoming
resources
(including
other
gains/losses)
£
36,800
36,800
47,510
84,310
At 1 October
2020
£		 Resources
expended
£
(36,800)
(36,800)
(6,673)
(43,473)
Unrestricted
funds
£
3,356
58,234
61,590
Cash flows
£		 At 30
September
2021
£
-
-
61,590
61,590
Total
£
3,356
58,234
61,590
At 30
September
2021
£
20,379 38,755 59,134
20,379
20,379		 38,755
38,755		 59,134
59,134

Page 16

Health Action

Notes to the Accounts

15 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 17

Health Action

Detailed Statement of Financial Activities For the year ended 30 September 2021

Income and endowments from:
Donations and legacies
Colyer Fergusson
Kent Police
Domestic abuse project
NHS Blood Transplant
KCH NHS
Kent County Council
Medway Council
National Heritage
The Clothworkers Foundation
Other
Other income
Total income and endowments
Expenditure on:
Charitable activities
Domestic abuse project
FGM project
HIV test kits
Insurance
Mobility outreach
Organ donation project
Outreach service providers
Mens group event
Support and Youth
Women support group
Publicity
Volunteer expenses
Governance costs
Accountancy fees
Total of expenditure on charitable
activities
Employee costs
Salaries/wages		 Unrestricted
funds
2021
£
-
-
-
18,000
-
2,310
-
27,200
-
47,510
-
-
47,510
-
-
-
-
-
-
3,534
-
-
-
-
-
3,534
900
900
4,434
-		 Restricted
funds
2021
£
10,000
24,880
1,920
-
-
-
-
-
-
36,800
-
-
36,800
1,300
-
7,530
184
150
-
10,207
1,481
1,200
500
-
1,030
23,582
-
-
23,582
6,903		 Total funds
2021
£
10,000
24,880
1,920
18,000
-
2,310
-
27,200
-
84,310
-
-
84,310
1,300
-
7,530
184
150
-
13,741
1,481
1,200
500
-
1,030
27,116
900
900
28,016
6,903		 Total funds
2020
£
8,000
10,405
-
4,800
8,500
2,310
3,999
20,291
2,400
60,705
410
410
61,115
4,956
800
-
184
8,500
5,505
4,825
-
2,766
940
852
-
29,328
600
600
29,928
3,996

Page 18

Health Action

Staff training
Vehicles - General costs
Premises costs
Rent
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
& equipment
Sundry expenses
Telephone, fax and broadband
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Detailed Statement of Financial Activities		 -
-
-
-
-
80
80
1,119
1,040
-
2,159
2,239
6,673
-
40,837
40,837
-
40,837
20,753
61,590		 449
7,352
-
-
5,040
-
5,040
-
-
826
826
13,218
36,800
-
-
-
-
-
-
-		 449
7,352
-
-
5,040
80
5,120
1,119
1,040
826
2,985
15,457
43,473
-
40,837
40,837
-
40,837
20,753
61,590		 7,199
11,195
50
50
4,283
40
4,323
324
-
746
1,070
16,638
46,566
-
14,549
14,549
-
14,549
6,204
20,753

Page 19