CHFIT Coththufilty Ho&th Actlofi Trust ANNUAL REPORT 2020-2021 ## **FORWARD** From the Chair and the Director, It is a please to introduce you to our annual Trustees’ Report for 2020-2021 as the chair of Community Health Action Trust (CHAT). As globally known, the COVID-19 pandemic presents huge challenges, not just for us at CHAT but for everyone including all other charitable organisations. Despite the challenges, it has exposed huge technological innovations and opportunities and as such, maximised digital service delivery. This has supported us as an organisation to stand up to upcoming challenges and to step up what we can do for the most vulnerable people we serve. Currently the future is unpredictable, however, meeting the needs of who we’re here to support has been and always will be our priority. In the meantime, I want to celebrate all that has been achieved by CHAT in the last year to meet our strategic objectives despite the devastation caused by COVID-19 pandemic. We owe every achievement to the hard work and passion of our volunteers, who have dedicated themselves to achieving our aims as a charity in the mist of life threatening service provision conditions. Many of our HIV/AIDS clients have been in isolation during the lockdown, but our volunteers maintained contact with them via social media and constant varied telecommunication means. Through this medium, they have devised means and ways to help this vulnerable group of people who needed financial support, food to eat, clothes to wear, repeat medication from the Chemist etc. Our volunteers devised ways of helping and caring for these people in their own homes. Our HIV clients are now the driving force behind how they share their stories in the community we serve. Looking forward, so much remains uncertain – when the pandemic will end, what the financial impact will be, what will go back to how it was, and what will remain changed? Again we encourage our clients and volunteers to forge ahead in their effort to bring HIV/AIDS infection to zero. The pandemic has also brought health inequalities into sharp focus. As we move forward, we have a vital role to play to ensure everyone has the opportunity to live a healthy life, particularly people from the black communities we serve as we continue to experience inequalities and significant barriers to access healthcare. That’s why we’ve committed our efforts to negotiate and problem-solve the pandemic with innovation, responsiveness and those we’re here to serve at its core. Though COVID-19 has subsumed HIV/AIDS, this is a crucial time for HIV and sexual health, and we at CHAT have a vital role to play. ● Independent: We are an independent charitable organisation, rooted in the communities we serve. We use our voice to challenge and inspire change in health services, public policy and people’s attitudes. In developing its objectives for the year, Community Health Action Trust has considered the Charity Commission’s guidance on public benefit. We believe that the range and accessibility of the services and activities offered and undertaken by the charity clearly demonstrate the public benefit that our work provides. We take this opportunity to extend our thanks to our volunteer team, staff, funders, stakeholders, clients and the general community for the huge support we continue to receive from you. Rev. Herbert Palm – Chairman William Gemegah – Director of Operations ## **TRUSTEES’ ANNUAL REPORT 2020-2021** We spent the year driving impact across the local black community at the least opportunity in the fight against HIV/AIDS and other sexually transmitted infections. Despite the impact from COVID-19 we continued to develop partnerships, and we supported learning across the public, private and voluntary sector employing innovative ways. We evolved innovative new approaches to adapt how we work with the goal of delivering activities that truly reflect the changing needs of our service users. During the greater part of this year, most of our staff have been working away from the office due to the COVID-19 pandemic. Since then, all our services have been available through phone, email, Zoom and in the community taking national government guidelines in to focus. The office phone is open 10am to 7pm, Monday to Friday. At weekends, we receive calls at any time and schedule appointments for zoom meetings or face to face meetings. We provided support for those living with HIV/AIDS in Brent, Harrow and Barnet, along with HIV prevention and sexual health advice and information. We also deliver HIV Awareness and Confidence building training for those volunteers having challenges in their approach to community service delivery. ## **Sexual health information and advice at CHAT** We continue to educate the community and clients on a range of sexual health information and advice, including: - **STIs:** We share information on symptoms, the need for testing and accessing treatment centres. - **PrEP:** This is the medication which prevents HIV infection when taken appropriately by someone who is HIV negative. We also refer people to where to access, how to use it and other related tests you might need to take to make it work for you effectively. - **PEP:** This HIV prevention medication must be taken within 72 hours after someone who is HIV negative has been exposed to HIV. We advise on how to use it and where to access it. - **U=U:** _[ Undetectable = Un-transmittable]_ this is the condition that results when an HIV positive individual is dedicatedly adhering to medication and the virus is no longer detectable, therefore not transmittable. - We discuss risks of drug and alcohol abuse with affected individuals and refer them to local addition centres for help. - The importance of using condom and how to use it are central to our training programs ## **Support for people living with HIV/AIDS** We offer the following support services to our clients: - Advice and confidence in HIV status disclosure to partners, friends, - families etc. - Information, guidance Support, and for newly diagnosed. - Access to available charity funds. - Support getting back to work. - Finance and benefit advice and form filling. - Providing grocery from food banks and supermarkets to individual front - doors - Collecting repeat prescriptions from pharmacies to client front doors - Regular free condom supply - Advocacy - Assisting children of HIV clients in doing their home work ## **Peer mentoring** In our peer mentoring sessions, we have the chance to share experience with people who are living with HIV to receive emotional and practical support, and build confidence and skills to live well with HIV/AIDS conditions and to cope with bereavements. This could be in one to one sessions or a small group of 2, 3 or 4. We encourage our clients to explore the following areas of their diagnosis: - Ability to manage HIV stigma as being one important part of the - infection. - Skills to cope, accepting/living with HIV diagnosis. - What to do to live well with HIV. - Importance of adhering to medication. - Managing HIV & COVID related emotions and stresses. - If at the stage of AIDS, how to manage opportunistic infections - If between 60-90 years, how to manage age related health conditions - and AIDS related conditions - Having confidence to disclose HIV status and who to share this - information with. These meetings are scheduled for individual community members and accessed via Zoom or phone. ## **HIV awareness and confidence building training for professionals** Our free HIV awareness and confidence building training is aimed at all community members especially the local black community and HIV clients. We cover the following key topics: - Global HIV prevalence, in the UK and local boroughs we cover. - Transmission routes. - How stigma and discrimination affect people living with HIV. - Reduction risks through prevention strategies such as condoms, PEP, PrEP, U=U, and lube. - Available advancements in HIV treatment. - The need and importance of treatment adherence. - Confidentiality and how the law applies to a person living with HIV. ## **The Non- infected African Community & HIV testing** We encourage all sexually active people to consider HIV testing, especially those people in the risk group such as people having unprotected casual sex with casual partners. This is because the earlier HIV is detected, the more likely it is that treatment will be successful and the easier it is to prevent passing the infection to someone else without knowing it. Most people do not realise they have HIV because symptoms are mild or absent, that is why if you know you are indulging in unprotected sexual activities it’s important to test regularly and early. ## **OUR CHALLENGES** HIV in the UK - 103,800 people are living with HIV in the UK, with 7,500 unaware of their HIV status - HIV diagnoses continue to decline but progress is slowing - Late diagnosis remains high, particularly in Black African communities. About 51% who were diagnosed with HIV were diagnosed late, putting them more at risk of becoming seriously ill or passing on the virus. - 447,694 new diagnoses of sexually transmitted infections (STIs) in England in 2018 - Every 70 seconds a new STI is diagnosed in England - Rates of syphilis and gonorrhoea are soaring - Public Health England. - Migrants are being left behind in the UK’s response to HIV, despite being disproportionately affected by HIV. Testing and treatment were identified including: lack of access to appropriate information about healthcare entitlements; migrants’ poor understanding of healthcare entitlements; ‘hostile environment’ policies; and restrictions on being able to work or claim financial support. - Rigid routes to GP registration e.tc. - HIV in the UK: towards zero HIV transmissions by 2030, is a challenge in the face of COVID pandemic, and limited or no funding for the most affected black community. The coronavirus pandemic has not negated the many successes, innovations and impact of our 2019-2020 activities. Our ambitions at CHAT have not wavered: we continue to work to contribute to the end of HIV transmissions and improve sexual health, support people living with and affected by HIV and poor sexual health, and ensure that the voices of people living with HIV are heard. Our advocacy efforts for our clients will remain firm and ongoing. ## **WHAT WE’VE ACHIEVED IN 2020 - 2021** We have - referred 69 people for self HIV testing - 78 community members about HIV and Corona Virus - 16 volunteers reached out to 13 local shops and restaurants, 2 churches - reached out to 1379 people with condoms, flyers and clothes - distributed groceries to 31 clients who are living alone - referred 29 illegal immigrants to legal firms for support - Provided domiciliary care and support to 17 clients - Supported 23 children with homework - Undertaken 19 zoom sessions - 119 telephone counselling sessions - Distributed grocery to 61 clients - Collected repeat prescriptions for 49 clients, 3 times a year SELF TESTING: we encouraged 73 African men to self-test and those with concerns were referred to the appropriate local services for further support. ## **Team working for better achievement** At CHAT, we are aware that rates of sexually transmitted infections (STIs) are increasing and sexual health services for the black community are nonexistence. Public health funding continues to be cut across England. We are seeing new challenges emerging, from rarer STIs like mycoplasma genitalium (Mgen), to the growing threat of antimicrobial resistance. We have much work to do to ensure good sexual health is accessible to everyone. Tackling sexual health inequalities is vital. Over the year, we have worked to develop and enhance our relationships and partnerships with the wider HIV and sexual health sector and with local councils so we can reach further across the communities we serve. With very great effort, we spent the year driving forward our mission to end new HIV transmissions by 2030 and ensure that good sexual health can be achieved by everyone. We focused our efforts on building partnerships with individuals and organisations to tackle inequalities in our local community. Company Registered Number: 6657688 Charity Registered Number. 1125767 COMMUNITY HEALTH AcfioN TRUST (A Charitable Company Limited by Guarantee) Financlal Statements For the Year Ended 31" March 2021 Pa8e l of 12 COMMUNITY HEALTH AcfioN TRUST IA Charltable Company Llmited by Guarantee) Financlal Statement For the Year Ended 31" March 2021 CONTENTS Adminlstrative references Independent Examinets Report Statement of Financial Actlvlties Balance Sheet 7-12 Note to the accounts Page 2 of 12 COMMUNITY HEALTH AcfioN TRUST (A Charitable Company Limited by Guarantee) Financlal Statement st For the Year Ended 31 March 2021 ADMINISTRATIVE DETAILS: Charity Name: COMMUNITY HEALTH ACTION TRUST ICHAT) Charity Number-. 1125767 Company Number: 06657688 Principal Office: MORAN HOUSE, 449451 HIGH ROAD LONDON NW102JJ Independent Examlner5: CommunityAccountancy Self-Help. l Thorpe Close. London WIO SXL Bankers.. NATWEST BANK, Brixton Branch, 504 8rlxton Rd, London SW9 8EB Dirertors and Trustse$ The Dirertors of the charitable company (The Charity) are its Trustees ft)r the purpose of charity law and throvghout this report are collectivety referred to as The Trustees. The Twstees seThing during the year were as follows.. Elected Trustees: Rev. Herbert Palm Ichairl Dr R. S. Rawal (Medical Advisor) Rev. Anthony Sosu Imemberl Beatrice Damenya ITreasurerl David Conteh (Community Engagement Advisor) Secretary Josephlne Hudson {Memberl Chief Executive Officer: Wllllam Gemegah Page 3 of 12 COMMUNITY HEALTH ACTION TRUST (A Charitable Company Limlted by Guarantee) Financial Statement For the Year Ended 31" March 2021 Inde endent Examiners Re ort I report on the accounts of the charitable charity, which a￿ Set out on page5 17 to 24 attached here to. Respe¢tive responslbllitles of trustres and examiner The Companvs Director5, who a￿ also the charity's trustee5. are responsible for the preparation of the account5. The charit￿5 trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 Ithe Charities Act), and an independent examination Is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to- examine the accounts under section 145 of the 2011 Charities Art, to follow the procedures laid down in the general Direction5 given by the Charity Commission lunder section 14515llbl of the 2011 Charities Act. and to state whether particular matters have come to my attention. Basis of independent examiller's report My examination was carried out in accordan￿ with general Directions gsven by the Charity Commission. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of anv unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is grven as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examinerfs sLitement In connection with my examination, no matter has come to my attentÉon: l. which gives me reasonable cause to believe that in, any material respect, that the reqU1￿Ments to.. keep accountin8 records in accordance with section 386 of the Companies Act 2006 and to prepare accounts which accord with the accounting records. comply with the accountlng requirements of section 396 of the Companies Act 2CQ6, and with the methods and principles of the Statement of Recommended Practice- Accounting and Reporting by Charities IFRSSE SORPI effective January 2015 have not been met- or to which, in my opirbion. atEentlon should be drawn In order to enable a proper understanding of the accounts to be reached. Signed . Date: 11 January 2022 Tom Fitch Bsc Community Accountancy Self Help l Thorpe Close London WIO 5XL Page 4 of 12 COMMUNITY HEALTH AcfioN TRUST Statement of Financlal Activities for the Year Ended 31 Marth 2021 Company Registered Number: 6657688 Unrestrlcted Funds Restrirted Funds 2021 Totsl Funds 2020 Total Funds Notes Income Donation and Funds raising Grants & Contracts 20,638 20,638 4.4(K> 7,735 11,018 18.753 36,481 Other 6,328 6,328 23,651 Total Incorne 34,701 11,018 45.719 64,532 Expenditure on: Governance Charitable Activities 5,529 20,540 28.864 5,529 31,558 39,882 11,018 51,035 51,035 Totsl Expendlture 11,018 Net movement in funds 5,837 5,837 13,497 Re¢oncillation of funds Total fvnds brought forward 3,239 3.239 -10.258 Totsl funds carrled forward 9.076 9.076 3,239 Page 5 of 12 COMMUNITY HEALTH AcfioN TRUST Company RegiSte￿d Number: 6657688 BALANCE SHEET AS AT 31"MARCH 2021 2021 2020 Notes FIXED AS5ESTS Tangible Assets 2,936 3.454 CURRENT ASSETS Debtors Cash at bank and in hand Total Current Assets li 3,711 8,119 5,423 5.423 CURRENT UABIUTIES Less: Creditors Creditors falllng dLFe within l year NET CURRENT ASSETS/(LIABIUTIES) io -1,979 6.140 -5,638 215 Totsl Assets less Current Liabilities 9.076 3239 Creditors falling due after l year 13 Total Net Assetslcurrent Uabilities 9,076 3,239 FUNDS OF THE CHARrrY Unrestricted Funds 12 9.076 3.239 Restricted Funds TOTAL FUNDS 9,076 3,239 111 For the yettr enLling 31 Morch 2Q20 rhe comptsny wo5 entstleLI toexemptlon urtdersÈttioFJ 477 of the Componles Att2￿rel￿tIR9 to smolltompunies. 12) ThemÉ*F)bers htsvenotrequired thecompunyto¢>bttsinon Guditin uc£ordonce ￿￿SectIOn4760f theComwniesArt20C6 13) The dirgctors ucknowled4e tfv￿r responsibilit￿1 fvr ¢omplyAng with the requirements of the Compan￿5 Att respett occounting rE¢ordsond rhepreporo(ton of(KCOUnt& 141 The OLfOYFJts hove been prepared In ottordunce wirh rhe mkm*ntity JVQV1SiO￿ and delivered in ¢7tt0rdtsnty with the appllcoble to c¢mportleSSubjecrto the5m¢Tllcompunle5'Yegime. (51 The¢omponyls ochority. OnLI thetsccountscompjy th theChOr￿esAtts. ThenotES on wges 18 to24fmpurtof thesef1nonc￿1st&teMettts Thefinon¢iclstotÈments ￿ pageF 17 to 24 were opw¢?￿d ty the trustees, ondovthofrysedfvissue on 29 ikcember 2020 ond sigrt¢d on theKbehttlf by.. Rev Herbert Palm -Director and Trustee ..... OvteJlJonuory202J The notes onthefollowin8pa8esform port of these Flnaneial Statements Page 6of 12 COMMUNITY HEALTH ACTION TRUST NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 315f MARCH 2021 l. Accounting policles Summary of signlfkant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements a￿ set out below. These policies have been conslstently applied to all the years presented, unless othernvise stated. Basi5 of preparatlon. The financial statements have been prepared under the historical cost convention, with the exception of listed investments which a￿ included at their market value. The financial statements have been prepared in accordance with the Accounting and Reportin8 by Charities.. Statement of Recommended Practice, applicable to charities preparlng their accounts in= accordance with the Financial Reporting Standard for Smaller Entities Ithe FRSSEI (effective l January 20151 and the 2006 Companies Act. Golng concern The financial statements have been prepared on a Boing concern basls. The trustees assess whether the use of going concern is appropriate i.e.. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue 3$ a going concem. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Income and endowrnents Voluntary income including donatiorts. gift's, legacies and grants that provlde CO￿ funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received, and the aFnount can be measured with Sufficient reliability. Donations and legacie5 Donations and legacies are reco8nised on a receivable basis when re￿Ipt is probable, and the amount can be reliably MeaSu￿d. Investment Income Interest is included when receivable by the charity. Expendfture All expenditure is recognlsed once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured rellably. All costs are allocated to the applicable expenditure heading that a8gregate similar costs to that category: Where costs cannot be directly attributed to particular headings. they have been allocated on a basis consistent with the use of re50urces, With central staff costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. All resources expended off inclusive of irrecoveroble VAT. Page 7 of12 COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2021 Charltable artlvltles Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and seNlces for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an illdirect nature necessary to support them. Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Taxatlon The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore ft meets the definition of a charitable company for UK corporation tax purposes. Accordlngly, the Charity is potentially exempt from taxation in respect of intome or capital gains re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tanglble flxed assets Indlvidual Axed assets costing £5Tr) or MO￿ are initially recorded at cost, less any subsequent accumulated depredation and subsequent accumulated impairment losses. Depreciatlon and amortis*lon Deprectation is provided on tangible fixed assets 50 as to write off the cost or valuation, less any estimated resldual value, over their expected useful economic life at a rate of 15% using the reducing balance method. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordlnary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charlty will not be able to collect all amounts due according to the original tem)s of the re c e iv ab le s. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposlts, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subJe¢t to an Inslgnlflcant risk of change in value. Credltors and provlslons Creditors and provisions a￿ recognised where the charity had a present obligation resulting from a past event that will probably result in the transfer of fijnds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recosniscd at their setti¢ment amount aftcr ollowins ftir any trade discouills. Page 8 of12 COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2021 Income from and for ¢harltable artlvltles 2021 Total Funds Unrestrlrted Funds RestrScted Funds 2020 Total Funds Income Donation and Funds ralslng Grants & Contracts Other 20,638 7.735 6,328 34,701 20,638 18,753 6,328 34,701 4,400 36,481 23,651 64,532 11,018 Totsl Income 11,018 Expendlture on tharltable actI￿tieS 2021 2021 Unrestyirted Restricted Funds Funds 2021 Total 2020 Tot•1 Funds Funds Provision of charltable ser¥lces: Payroll cost 21.887 21,887 32,026 Rent & Rate 1,419 1.419 5,320 Care and Support 1,035 1,035 4,718 Adverts and subscriptions 27 136 163 159 Office, Insurance and misc. 4.774 4.774 3,268 Heafth Promotion & Events 6,610 6,610 3552 Equipment rental 1,3(J) 1,300 Bank Charges 326 326 482 Fixtures & Fittings Depreciation 518 518 610 28.945 11.0 38.032 so.oa5 Governance Independent Examination Bookkeeping Legal 8C(J 450 450 I￿50 Page 9 of 12 COMMUNITY HEALTH ACTION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf MARCH 2021 Net incomlngloutgoing resources 2021 2020 The net movement in funds for the year is stated after charging: Depreciation of tangible Assets 7,837 610 Fee payable to Independent examiner 2021 21Y20 900 Staff costs and numbers 2021 2020 Staff costs were as follows.. Gr055 Salaries and Social Security cost Pension Costs 21,115 772 21,887 30.263 1,763 32.026 There were no employees whose remuneration exceeded £60,000 in either year to be di5c105ed. The average number of employees during the year, calculated on the basis of full time equivalent, is as follows- 2021 No. 2020 No. Management. Administration & Operations 7. Dlrector & tru5tees' remuneration, benefits and expenses There were no Directors, and Trustees, expenses. which were paid during the year ended 31" March 2021, nor in the year ended 31 March 2020. Directors, & trustee transactions The directors and trustees had no transaction5 Wlth the charitable company during the year. Related part Transaction$ Brookes Homecare Services Limf(ed is run by Community Health Action Trust. It is not a subsidiary. William D Gemegah is the sole director and sole shareholder. Brookes Homecare provided funding to Community Health Action Trust during the year. Community Health Actton Trust undertakes an annual Governance renew. Page 10 of IZ COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS ST FOR THE YEAR ENDED 31 MARCH 2021 Tangible fixed assets Equipment. Furniture & Fittings Cost At 1st April 2020 Additions during the year At 31st March 2021 30,572 30,572 Depreclation At 1st April 2020 Charges for the year At 31st March 2021 27,118 518 27.636 Net Book Value at 31st Marth 2020 Net Book Value at 31st March 2021 3,454 2,936 Cash at bank and In hand 2021 2020 Bank Balance Petty Cash 3,711 5,423 3,711 5,432 10 Credltors: Amounts fallln8 due within one year 2021 2020 Trade Creditors Independent ExaminatKJn 1,179 4,523 9CQ 1,979 5,423 11 Debtors 2021 2020 Page 11 of 12 COMMUNITY HEALTH ACTION TRUST NOTESTO THE FINANCIALSTATEMEKrs FOR THE YEAR ENDED 31" MARCH 2021 12 Movernent in funds At 31st March 2021 At 1st April Incoming Resources 2020 Resources Expended Transfer Unrestricted 3,239 34,701 28,864 9.076 Restricted 11,018 45,719 11,018 39,882 3,239 9,076 13 Unrestrfrted Restricted 2,936 8,119 1.979 Total Tangible fixed assets Current Assets Current Liabilities Long Term Liabilities Totsl net assets 2,936 8,119 1.979 9.076 9,076 14. Charlty status The Charity is a Company Limited by Guarantee and consequently doe5 not have share capital. Each member Is liable to contribute an amount not exceeding Kl towards the assets of the Charity in the event of liquidatlon. 15. Golng Concern The Trustees believe that the Charity is a 80inB concern. Page 12 of 12 Company Registered Number: 6657688 Charity Registered Number. 1125767 COMMUNITY HEALTH AcfioN TRUST (A Charitable Company Limited by Guarantee) Financlal Statements For the Year Ended 31" March 2021 Pa8e l of 12 COMMUNITY HEALTH AcfioN TRUST IA Charltable Company Llmited by Guarantee) Financlal Statement For the Year Ended 31" March 2021 CONTENTS Adminlstrative references Independent Examinets Report Statement of Financial Actlvlties Balance Sheet 7-12 Note to the accounts Page 2 of 12 COMMUNITY HEALTH AcfioN TRUST (A Charitable Company Limited by Guarantee) Financlal Statement st For the Year Ended 31 March 2021 ADMINISTRATIVE DETAILS: Charity Name: COMMUNITY HEALTH ACTION TRUST ICHAT) Charity Number-. 1125767 Company Number: 06657688 Principal Office: MORAN HOUSE, 449451 HIGH ROAD LONDON NW102JJ Independent Examlner5: CommunityAccountancy Self-Help. l Thorpe Close. London WIO SXL Bankers.. NATWEST BANK, Brixton Branch, 504 8rlxton Rd, London SW9 8EB Dirertors and Trustse$ The Dirertors of the charitable company (The Charity) are its Trustees ft)r the purpose of charity law and throvghout this report are collectivety referred to as The Trustees. The Twstees seThing during the year were as follows.. Elected Trustees: Rev. Herbert Palm Ichairl Dr R. S. Rawal (Medical Advisor) Rev. Anthony Sosu Imemberl Beatrice Damenya ITreasurerl David Conteh (Community Engagement Advisor) Secretary Josephlne Hudson {Memberl Chief Executive Officer: Wllllam Gemegah Page 3 of 12 COMMUNITY HEALTH ACTION TRUST (A Charitable Company Limlted by Guarantee) Financial Statement For the Year Ended 31" March 2021 Inde endent Examiners Re ort I report on the accounts of the charitable charity, which a￿ Set out on page5 17 to 24 attached here to. Respe¢tive responslbllitles of trustres and examiner The Companvs Director5, who a￿ also the charity's trustee5. are responsible for the preparation of the account5. The charit￿5 trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 Ithe Charities Act), and an independent examination Is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to- examine the accounts under section 145 of the 2011 Charities Art, to follow the procedures laid down in the general Direction5 given by the Charity Commission lunder section 14515llbl of the 2011 Charities Act. and to state whether particular matters have come to my attention. Basis of independent examiller's report My examination was carried out in accordan￿ with general Directions gsven by the Charity Commission. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of anv unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is grven as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examinerfs sLitement In connection with my examination, no matter has come to my attentÉon: l. which gives me reasonable cause to believe that in, any material respect, that the reqU1￿Ments to.. keep accountin8 records in accordance with section 386 of the Companies Act 2006 and to prepare accounts which accord with the accounting records. comply with the accountlng requirements of section 396 of the Companies Act 2CQ6, and with the methods and principles of the Statement of Recommended Practice- Accounting and Reporting by Charities IFRSSE SORPI effective January 2015 have not been met- or to which, in my opirbion. atEentlon should be drawn In order to enable a proper understanding of the accounts to be reached. Signed . Date: 11 January 2022 Tom Fitch Bsc Community Accountancy Self Help l Thorpe Close London WIO 5XL Page 4 of 12 COMMUNITY HEALTH AcfioN TRUST Statement of Financlal Activities for the Year Ended 31 Marth 2021 Company Registered Number: 6657688 Unrestrlcted Funds Restrirted Funds 2021 Totsl Funds 2020 Total Funds Notes Income Donation and Funds raising Grants & Contracts 20,638 20,638 4.4(K> 7,735 11,018 18.753 36,481 Other 6,328 6,328 23,651 Total Incorne 34,701 11,018 45.719 64,532 Expenditure on: Governance Charitable Activities 5,529 20,540 28.864 5,529 31,558 39,882 11,018 51,035 51,035 Totsl Expendlture 11,018 Net movement in funds 5,837 5,837 13,497 Re¢oncillation of funds Total fvnds brought forward 3,239 3.239 -10.258 Totsl funds carrled forward 9.076 9.076 3,239 Page 5 of 12 COMMUNITY HEALTH AcfioN TRUST Company RegiSte￿d Number: 6657688 BALANCE SHEET AS AT 31"MARCH 2021 2021 2020 Notes FIXED AS5ESTS Tangible Assets 2,936 3.454 CURRENT ASSETS Debtors Cash at bank and in hand Total Current Assets li 3,711 8,119 5,423 5.423 CURRENT UABIUTIES Less: Creditors Creditors falllng dLFe within l year NET CURRENT ASSETS/(LIABIUTIES) io -1,979 6.140 -5,638 215 Totsl Assets less Current Liabilities 9.076 3239 Creditors falling due after l year 13 Total Net Assetslcurrent Uabilities 9,076 3,239 FUNDS OF THE CHARrrY Unrestricted Funds 12 9.076 3.239 Restricted Funds TOTAL FUNDS 9,076 3,239 111 For the yettr enLling 31 Morch 2Q20 rhe comptsny wo5 entstleLI toexemptlon urtdersÈttioFJ 477 of the Componles Att2￿rel￿tIR9 to smolltompunies. 12) ThemÉ*F)bers htsvenotrequired thecompunyto¢>bttsinon Guditin uc£ordonce ￿￿SectIOn4760f theComwniesArt20C6 13) The dirgctors ucknowled4e tfv￿r responsibilit￿1 fvr ¢omplyAng with the requirements of the Compan￿5 Att respett occounting rE¢ordsond rhepreporo(ton of(KCOUnt& 141 The OLfOYFJts hove been prepared In ottordunce wirh rhe mkm*ntity JVQV1SiO￿ and delivered in ¢7tt0rdtsnty with the appllcoble to c¢mportleSSubjecrto the5m¢Tllcompunle5'Yegime. (51 The¢omponyls ochority. OnLI thetsccountscompjy th theChOr￿esAtts. ThenotES on wges 18 to24fmpurtof thesef1nonc￿1st&teMettts Thefinon¢iclstotÈments ￿ pageF 17 to 24 were opw¢?￿d ty the trustees, ondovthofrysedfvissue on 29 ikcember 2020 ond sigrt¢d on theKbehttlf by.. Rev Herbert Palm -Director and Trustee ..... OvteJlJonuory202J The notes onthefollowin8pa8esform port of these Flnaneial Statements Page 6of 12 COMMUNITY HEALTH ACTION TRUST NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR ENDED 315f MARCH 2021 l. Accounting policles Summary of signlfkant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements a￿ set out below. These policies have been conslstently applied to all the years presented, unless othernvise stated. Basi5 of preparatlon. The financial statements have been prepared under the historical cost convention, with the exception of listed investments which a￿ included at their market value. The financial statements have been prepared in accordance with the Accounting and Reportin8 by Charities.. Statement of Recommended Practice, applicable to charities preparlng their accounts in= accordance with the Financial Reporting Standard for Smaller Entities Ithe FRSSEI (effective l January 20151 and the 2006 Companies Act. Golng concern The financial statements have been prepared on a Boing concern basls. The trustees assess whether the use of going concern is appropriate i.e.. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue 3$ a going concem. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Income and endowrnents Voluntary income including donatiorts. gift's, legacies and grants that provlde CO￿ funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received, and the aFnount can be measured with Sufficient reliability. Donations and legacie5 Donations and legacies are reco8nised on a receivable basis when re￿Ipt is probable, and the amount can be reliably MeaSu￿d. Investment Income Interest is included when receivable by the charity. Expendfture All expenditure is recognlsed once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured rellably. All costs are allocated to the applicable expenditure heading that a8gregate similar costs to that category: Where costs cannot be directly attributed to particular headings. they have been allocated on a basis consistent with the use of re50urces, With central staff costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. All resources expended off inclusive of irrecoveroble VAT. Page 7 of12 COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2021 Charltable artlvltles Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and seNlces for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an illdirect nature necessary to support them. Irrecoverable VAT Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Taxatlon The Charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore ft meets the definition of a charitable company for UK corporation tax purposes. Accordlngly, the Charity is potentially exempt from taxation in respect of intome or capital gains re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tanglble flxed assets Indlvidual Axed assets costing £5Tr) or MO￿ are initially recorded at cost, less any subsequent accumulated depredation and subsequent accumulated impairment losses. Depreciatlon and amortis*lon Deprectation is provided on tangible fixed assets 50 as to write off the cost or valuation, less any estimated resldual value, over their expected useful economic life at a rate of 15% using the reducing balance method. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordlnary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charlty will not be able to collect all amounts due according to the original tem)s of the re c e iv ab le s. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposlts, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subJe¢t to an Inslgnlflcant risk of change in value. Credltors and provlslons Creditors and provisions a￿ recognised where the charity had a present obligation resulting from a past event that will probably result in the transfer of fijnds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recosniscd at their setti¢ment amount aftcr ollowins ftir any trade discouills. Page 8 of12 COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31- MARCH 2021 Income from and for ¢harltable artlvltles 2021 Total Funds Unrestrlrted Funds RestrScted Funds 2020 Total Funds Income Donation and Funds ralslng Grants & Contracts Other 20,638 7.735 6,328 34,701 20,638 18,753 6,328 34,701 4,400 36,481 23,651 64,532 11,018 Totsl Income 11,018 Expendlture on tharltable actI￿tieS 2021 2021 Unrestyirted Restricted Funds Funds 2021 Total 2020 Tot•1 Funds Funds Provision of charltable ser¥lces: Payroll cost 21.887 21,887 32,026 Rent & Rate 1,419 1.419 5,320 Care and Support 1,035 1,035 4,718 Adverts and subscriptions 27 136 163 159 Office, Insurance and misc. 4.774 4.774 3,268 Heafth Promotion & Events 6,610 6,610 3552 Equipment rental 1,3(J) 1,300 Bank Charges 326 326 482 Fixtures & Fittings Depreciation 518 518 610 28.945 11.0 38.032 so.oa5 Governance Independent Examination Bookkeeping Legal 8C(J 450 450 I￿50 Page 9 of 12 COMMUNITY HEALTH ACTION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sf MARCH 2021 Net incomlngloutgoing resources 2021 2020 The net movement in funds for the year is stated after charging: Depreciation of tangible Assets 7,837 610 Fee payable to Independent examiner 2021 21Y20 900 Staff costs and numbers 2021 2020 Staff costs were as follows.. Gr055 Salaries and Social Security cost Pension Costs 21,115 772 21,887 30.263 1,763 32.026 There were no employees whose remuneration exceeded £60,000 in either year to be di5c105ed. The average number of employees during the year, calculated on the basis of full time equivalent, is as follows- 2021 No. 2020 No. Management. Administration & Operations 7. Dlrector & tru5tees' remuneration, benefits and expenses There were no Directors, and Trustees, expenses. which were paid during the year ended 31" March 2021, nor in the year ended 31 March 2020. Directors, & trustee transactions The directors and trustees had no transaction5 Wlth the charitable company during the year. Related part Transaction$ Brookes Homecare Services Limf(ed is run by Community Health Action Trust. It is not a subsidiary. William D Gemegah is the sole director and sole shareholder. Brookes Homecare provided funding to Community Health Action Trust during the year. Community Health Actton Trust undertakes an annual Governance renew. Page 10 of IZ COMMUNITY HEALTH AcfioN TRUST NOTES TO THE FINANCIAL STATEMENTS ST FOR THE YEAR ENDED 31 MARCH 2021 Tangible fixed assets Equipment. Furniture & Fittings Cost At 1st April 2020 Additions during the year At 31st March 2021 30,572 30,572 Depreclation At 1st April 2020 Charges for the year At 31st March 2021 27,118 518 27.636 Net Book Value at 31st Marth 2020 Net Book Value at 31st March 2021 3,454 2,936 Cash at bank and In hand 2021 2020 Bank Balance Petty Cash 3,711 5,423 3,711 5,432 10 Credltors: Amounts fallln8 due within one year 2021 2020 Trade Creditors Independent ExaminatKJn 1,179 4,523 9CQ 1,979 5,423 11 Debtors 2021 2020 Page 11 of 12 COMMUNITY HEALTH ACTION TRUST NOTESTO THE FINANCIALSTATEMEKrs FOR THE YEAR ENDED 31" MARCH 2021 12 Movernent in funds At 31st March 2021 At 1st April Incoming Resources 2020 Resources Expended Transfer Unrestricted 3,239 34,701 28,864 9.076 Restricted 11,018 45,719 11,018 39,882 3,239 9,076 13 Unrestrfrted Restricted 2,936 8,119 1.979 Total Tangible fixed assets Current Assets Current Liabilities Long Term Liabilities Totsl net assets 2,936 8,119 1.979 9.076 9,076 14. Charlty status The Charity is a Company Limited by Guarantee and consequently doe5 not have share capital. Each member Is liable to contribute an amount not exceeding Kl towards the assets of the Charity in the event of liquidatlon. 15. Golng Concern The Trustees believe that the Charity is a 80inB concern. Page 12 of 12