OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Reference Reference and administrative
details		 and administrative
details
For the ear ended 31 December 2021
Company number 06337017
Charity number 1122356
Registered office and Orchard Street Business Centre
operational address 13Orchard Street
Bristol
BS15EH
Trustees Trustees,
who are also		 directors under company law, who served during
the year and up to the date ofthis report were as follows:
Dr Amanda
Williams		 Chair
Dr Velur Balasubramaniam
Dr Srinivas
Bandi
Dr Jolanta Bernatoniene
Maria Caloudis
Prof Ali Judd
Susanna
Keiderling		 appointed 1 March 2021
Pauline
Maburutse
Sujantha
Nadarajah
Chief executive officer Amanda
Ely
Bankers National Westminster Bank pic
Muswell
Hill Broadway
London
N10 3SD
Auditors Godfrey Wilson
Limited
Chartered
accountants		 and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS14QD

2021 2020
Endowment Restricted Unrestricted Total Total
Note F f. F
Income from:
Donations 3 4,000,000 230 2,755 4,002,985 4,004,017
Charitable
activities		 4 149,630 38,782 188,412 173,361
Investments 97,921 94 98,015 13,274
Total income 4,097,921 149,860 41,631 4,289,412 4,190,652
Expenditure
on:
Raising funds 38,551 38,551 11,599
Charitable
activities		 171,524 234,009 405,533 242,649
Total expenditure 6 28,409 171,524 244,151 444,084 254,248
Net income
/ (expenditure)
before gains 4,069,512 (21,664) (202,520) 3,845,328 3,936,404
Net gains on investments 604,751 604,751 315,296
Net income
/ (expenditure)		 4,674,263 (21,664) (202,520) 4,450,079 4,251,700
Transfers
between		 funds (72,500) 4,283 68,217
Net movement
in		 funds 7 4,601,763 (17,381) (134,303) 4,450,079 4,251,700
Reconciliation
of		 funds:
Total funds brought forward 3,724,116 92,116 638,843 4,455,075 203,375
Total funds carried forward 8,325,879 74,735 504,540 8,905,154 4,455,075

As at 31 Dec embe r 2021
2021 2020
Note F
Fixed assets
Tangible assets 10 1,225
Investments 11 8,012,328 3,535,977
8,012,328 3,537,202
Current assets
Debtors 12 5,616 31,119
Cash at bank and in hand 897,885 903,135
903,501 934,254
Liabilities
Creditors: amounts falling due within 1 year 13 (10,675) (16,381)
Net current assets 892,826 917,873
Net assets 14 8,905,154 4,455,075
Funds 15
Endowment
funds		 8,325,879 3,724,116
Restricted
funds		 74,735 92,116
Unrestricted funds 504,540 638,843
Total charity funds 8,905,154 4,455,075

For the
 ear ended 31 December 2021
2021 2020
F
Cash used in operating
activities:
Net movement
in funds		 4,450,079 4,251,700
Adjustments
for:
Depreciation 711
Gains
/ losses on investments		 (604,751) (315,296)
Loss on disposal of fixed assets 1,225
Dividends and interest from investments (98,015) (13,274)
(Increase) / decrease
in debtors		 25,503 (15,002)
Increase
/		 (decrease)
in creditors		 (5,706) 11,126
Net cash provided
by operating		 activities 3,768,335 3,919,965
Cash flows from investing
activities:
Dividends and interest from investments 98,015 13,274
Proceeds from the sale of investments 1,637,001 67,760
Purchase of investments (5,508,601) (3,288,441)
Net cash provided
by / (used in)		 investing activities (3,773,585) (3,207,407)
Increase /(decrease)
in cash and cash equivalents		 in the year (5,250) 712,558
Cash and cash equivalents
at the		 beginning ofthe year 903,135 190,577
Cash and cash equivalents
at the end of		 the year 897,885 903,135

2. Prior period comp aratives: statement
o		 ffinancial activ ities
2020
Endowment Restricted Unrestricted Total
f.
Income from:
Donations 4,000,000 1,035 2,982 4,004,017
Charitable
activities		 126,958 46,403 173,361
Investments 13,274 13,274
Total income 4,013,274 127,993 49,385 4,190,652
Expenditure
on:
Raising funds 4,454 7,145 11,599
Charitable
activities		 109,845 132,804 242,649
Total expenditure 4,454 109,845 139,949 254,248
Net income I (expenditure) before gains 4,008,820 18,148 (90,564) 3,936,404
Net gains on investments 315,296 315,296
Net income I(expenditure) 4,324,116 18,148 (90,564) 4,251,700
Transfers
between		 funds (600,000) 600,000
Net movement
in		 funds 3,724,116 18,148 509,436 4,251,700
3. Income from donations
2021
Endowment Restricted Unrestricted Total
f.
Total donations 4,000,000 230 2,755 4,002,985
Prior year comparative: 2020
Endowment Restricted Unrestricted Total
Total donations 4,000,000 1,035 2,982 4,004,017

Income from ch aritabl e activit ies
2021
Restricted Unrestricted Total
f.
Grants
BBCChildren in Need Wales 10,000 10,000
Raise Your Hands 15,000 15,000
Estee Lauder 10,000 10,000
Barbet Charitable Trust 92,280 92,280
National
Lottery		 Heritage Fund 37,350 37,350
Conference sponsorship
Gilead Sciences 6,500 6,500
ViiV Healthcare UK 8,000 8,000
Selfgenerated
Conference 1,791 1,791
Membership 1,350 1,350
Services, training, etc. 5,961 5,961
Miscellaneous income 180 180
Total income from charitable activities 149,630 38,782 188,412
Income from charitable activities
Prior year comparative
2020
Restricted Unrestricted Total
F
Grants
BBCChildren in Need England 48,808 48,808
BBCChildren in Need Wales 10,000 10,000
BBCChildren in Need North West 10,000 10,000
Co-operative
Foundation		 19,500 19,500
ViiV Healthcare UK 18,850 18,850
Raise Your Hands 20,000 20,000
Gilead Sciences 19,800 19,800
Sponsorship
MSD Sponsorship 2,200 2,200
ViiV Healthcare UK - conference sponsorship 16,126 16,126
Selfgenerated
Conference 4,045 4,045
Membership 1,452 1,452
Services, training, etc. 2,245 2,245
Miscellaneous income 335 335
Total income from charitable activities 126,958 46,403 173,361

Support and
Raising Charitable governance
funds activities costs 2021 Total
F F F F
Direct and project costs 121,505 171 121,676
Staff costs (note 8) 8,943 216,081 5,367 230,391
Other staffing costs 2,921 11,773 14,694
Premises and running costs 1,199 37,793 2,922 41,914
Monitoring and evaluation costs 7,000 7,000
Investment manager fees 28,409 28,409
Sub-total 38,551 378,300 27,233 444,084
Allocation ofsupport and
governance costs 27,233 (27,233)
Total expenditure 38,551 405,533 444,084
Total governance
costs were F7,053(2020:F7,345).
Prior year comparative
Support and
Raising Charitable governance
funds activities costs 2020 Total
F F F
Direct and project costs 47,872 47,872
Staff costs (note 8) 5,890 146,290 3,534 155,714
Other staffing costs 1,255 748 14,529 16,532
Premises and running costs 21,070 1,288 22,358
Monitoring and evaluation costs 7,318 7,318
Investment manager fees 4,454 4,454
Sub-total 11,599 215,980 26,669 254,248
Allocation ofsupport and
governance costs 26,669 (26,669)
Total expenditure 11,599 242,649 254,248

This is s tated after ch arging:
2021 2020
F
Loss on disposal of fixed assets 1,225 Nil
Depreciation Nil 711
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses (note 17) 171 26
Auditors' remuneration:
~ Statutory audit (including VAT) 6,240 5,940
~ Other services 798 6,733

Staff costs and numbers
Staff costs were as follows:
2021 2020
Salaries and wages 159,663 104,680
Social security costs 10,278 8,773
Pension costs 8,942 4,346
Freelance costs 51,508 37,915
230,391 155,714
2021 2020
No. No.
Average head count 6.3 3.3

Tangible fixed assets
Total
Cost
At 1 January 2021 2,842
Disposals
in year		 (2,842)
At 31 December 2021
Depreciation
At 1 January 2021 1,617
On disposals (1,617)
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020 1,225
Investments
2021 2020
F F
Listed investments:
Market value at 1 January 2021 3,535,977
Additions 5,508,601 3,288,441
Disposals proceeds (1,637,001) (67,760)
Realised and unrealised gains / (losses) 604,751 315,296
Market value at 31 December 2021 8,012,328 3,535,977
Historical cost at 31 December 2021 7,254,143 3,220,961

Debtors
2021 2020
F
Trade debtors 10,535
Prepayments 2,416 20,584
Other debtors 3,200
5,616 31,119

Creditors: amounts
due within
1year
2021 2020
F
Trade creditors 2 132 6,441
Accruals 7,251 6,580
Other taxation and social security 2,803
Other creditors 1,292 557
10,675 16,381

Analysis of net assets between fun ds
Endowment Restricted Unrestricted Total
funds funds funds funds
F F F F
Investments 8,012,328 8,012,328
Current assets 313,551 74,735 515,215 903,501
Current liabilities (10,675) (10,675)
Net assets at 31 December 2021 8,325,879 74,735 504,540 8,905,154
Prior year comparative Endowment Restricted Unrestricted Total
funds funds funds funds
F F F
Tangible fixed assets 1,225 1,225
Investments 3,535,977 3,535,977
Current assets 188,139 92,116 653,999 934,254
Current liabilities (16,381) (16,381)
Net assets at 31 December 2020 3,724,116 92,116 638,843 4,455,075

At 1 Transfers At 31
January Gains/ between December
2021 Income Expenditure losses funds 2021
E
Endowment funds:
Expendable endowments
Drue Heinz Charitable
Trust 3,724,116 4,097,921 (28,409) 604,751 (72,500) 8,325,879
Total endowment funds 3,724,116 4,097,921 (28,409) 604,751 (72,500) 8,325,879
Restricted funds
Art is Key 30,595 (15,681) 14,914
Life Growing Up
Performances 1,915 (2,334) 419
South West Project 4,692 (4,816) 124
Summer
Camp Project		 102,280 (88,612) 13,668
BBCChildren in Need
England 31,278 (32,511) 1,233
BBCChildren in Need
Wales 7,258 10,000 (9,309) 7,949
BBCChildren in Need
North West 8,512 (10,464) 1,952
Treat Me Like This 988 988
HYPNet 1,628 1,628
Oral History 37,350 (1,762) 35,588
Hardship
Support		 5,250 230 (6,035) 555
Total restricted funds 92,116 149,860 (171,524) 4,283 74,735
Unrestricted funds
General funds 638,843 41,631 (244,151) 68,217 504,540
Total unrestricted funds 638,843 41,631 (244,151) 68,217 504,540
Total funds 4,455,075 4,289,412 (444,084) 604,751 8,905,154

For the
ear end		 the
ear end		 ed 31 December 2021 ed 31 December 2021
15. Movements in funds (continued)
Purposes of endowment funds
Drue Heinz Charitable The purpose
of the donation
from Drue Heinz Charitable
Trust is to generate
Trust an income
from the investment
of the donation
which
will achieve
financial
security
for the charity for many years to come. The income
is to be used to
support
the ongoing
work of CHIVA supporting
children,
young
people
and
their
families
living
with
HIV
in the
UK.
Allowing
CHIVA
to undertake
a
programme
of expansion
of services and increase to staff capacity to extend
the reach ofthe organisation.
Purposes of restricted funds
Art is Key The Art is Key project
is an arts engagement
project which
enables
young
people to explore
and express experiences
of growing
up with
HIV through
engagement
with creative and performance
arts. Professional
artists lead this
project
and
it culminates
in the
production
of a performance
piece to be
shared
with wider audiences.
Life Growing Up This project developed
from the Art is Key project above and resulted
in the
Performances development
of a film, and
live performance
piece. 'Life Growing
Up'
is a
spoken
word,
story
telling
piece
including
music,
written
directly
from
the
experiences
and thoughts
which
young
people
taking
part
in the Art is Key
project shared,
about
their experiences
growing
up
with
HIV. CHIVA
have
been
funded
to provide
on going
live performances
of 'Life Growing
Up'
through
this restricted
fund.
South West Project The South West Project supports
children
and
young
people
in the South
West region who are living
with
HIV.
Providing
one to one support to children
and
their families,
clinic based
support
working
in collaboration
with
health
care professionals,
and peer group meet ups throughout
the year.
Summer Camp Project The Freedom
2 Be support
camp
is the biggest
direct support
project that
CHIVA delivers.
Its aims are to address
the social
isolation
young
people
growing
up with
HIV can face, through
providing
them access to a significant
network
of young
people also living
with
HIV across the UK. Freedom
2 Be
also aims to enhance
HIV knowledge
and
understanding
through
delivery
of
HIV knowledge
workshops
and
providing
support
around
understanding
HIV.
Freedom
to Be aims to enhance
young
peoples'
confidence
and aspirations
for the future
through
the workshop
and
activity
programme
provided
and
involvement
ofolder people
living with
HIV in the delivery of camp.
BBCChildren in Need In 2017 CHIVA were
awarded
three-year
continuation
funding
for our BBC
England Children
in
Need
England
project.
This
project
supports
the
CHIVA
participation
programme
to ensure
that
young
people
are at the
heart
of
CHIVA and have leadership
roles and direct input
into shaping
the future work
of CHIVA. CHIVA Youth Committee
is supported
through
this funding
as well
as a dedicated
staff member
who leads youth
participation
work. There was
an extension
of the grant
into 2021 due to COVID impacts.
This grant term
has now ended.

For the
ear end		 the
ear end		 ed 31 D ed 31 D ecember 2021
15. Movements in funds (continued)
-Purposes of restricted
funds (continued)
BBCChildrenin Need The Wales
Project supports
children
and
young
people
living
with
HIV
in
Wales Wales, and also those closely affected
by HIV through
living
in families where
a parent I sibling
lives with
HIV.
This project provides
one to one support
to
children,
young
people and their families,
support
in clinics and
regular
peer
group
meet ups. Young
People
living
in Wales are also supported
to attend
the annual
CHIVA Support Camp.
BBCChildren in Need The North West project supports
children
and young
people
living
with
HIV in
North West the North West. This project provides
one to one support
to children,
young
people
and
their families,
clinic based
support
working
in collaboration
with
health care professionals
and regular peer group meet ups.
Treat Me Like This Treat Me Like This is a patient engagement
project which produces
resources
and
guidelines
for clinics
to ensure
clinical
care
is directly
lead
by young
patient experiences
and wishes.
HYPNet HYPNet is a network
of professionals
who are working
together to support
the
clinical care of young
people
living
with
HIV, who have transitioned
to adult
care from
paediatrics.
This project supports
their
professional
learning
and
development.
Oral History Project Positively
Spoken
is an oral history project collecting
the life stories of people
who
grew
up
living
with
HIV
in the
UK, developed
by CHIVA
in 2021 and
working
in partnership
with The British Library. A youth team has been formed
to deliver the project and work with mentors
to interview
50 young
people,
to
record their
life stories, for archiving
in the British
Library
Oral History Sound
Archives.
Hardship Support Originally
set up at the beginning
of the COVID pandemic
to provide
critical
practical
support
to young
people and their families,
such as food deliveries,
help
with
fuel costs, addressing
digital
poverty.
CHIVA received
a grant
to
provide
this practical
support.
Professionals
make
hardship
support
referrals
to CHIVA for individuals
with identified
needs.

For the
ear end		 ed 31 De cember 2021
15. Movements in funds (continued)
Unrestricted projects
Core The wider work of the organisation is supported
by unrestricted		 funding from
our core investment income,
and		 any
unrestricted		 grants
and		 sponsorship
income received. This includes:
A regional
support
programme
of		 CHIVA staff supporting children and young
people directly
in their		 locality and working closely with clinics
in different		 parts
ofthe UK.
CHIVA
support
for		 professionals
includes
delivering		 conferences and
education
meetings,		 developing clinic resources and
guidelines		 for
professionals
and
families.
The		 unrestricted
funds		 also cover the general
costs of operating,
core staffing costs, and		 overheads.
CHIVA have been contracted
by		 UNICEF to provide occasional training and
development
support		 to professionals
working
with children		 and young people
living with
HIV in other		 countries.

Not es to the financial statements
For the
ear ended 31		 December 2021
15. Movements
in funds (continued)
Prior year comparative At 1 Transfers At 31
January Gains/ between December
2020 Income Expenditure losses funds 2020
E
Endowment
funds:
Expendable
endowments
Drue Heinz Charitable
Trust 4,013,274 (4,454) 315,296 (600,000) 3,724,116
Total endowment funds 4,013,274 (4,454) 315,296 (600,000) 3,724,116
Restricted funds
Art is Key 14,825 19,500 (3,730) 30,595
Life Growing
Up
Performances 2,958 3,850 (4,893) 1,915
South West Project 8,619 (3,927) 4,692
Summer
Camp Project		 6,038 576 (6,614)
BBCChildren
in Need
England 25,778 48,808 (43,308) 31,278
BBCChildren
in Need
Wales 4,888 10,000 (7,630) 7,258
BBCChildren
in Need
North West 8,246 10,000 (9,734) 8,512
Treat Me Like This 988 988
HYPNet 1,628 1,628
Conference 19,800 (19,800)
Hardship
Support		 15,459 (10,209) 5,250
Total restricted funds 73,968 127,993 (109,845) 92,116
Unrestricted
funds
General funds 129,407 49,385 (139,949) 600,000 638,843
Total unrestricted funds 129,407 49,385 (139,949) 600,000 638,843
Total funds 203,375 4,190,652 (254,248) 315,296 4,455,075

Financial instru ments
at		 fair val ue
2021 2020
f.
Financial assets measured at fair value - listed investments 8,012,328 3,535,977