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← Chiva Africa

2024-02-29-accounts

REGISTERED COMPANY NUMBER: 06967769 (England and Wales) REGISTERED CHARITY NUMBER: 1132935

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

CHIV A AFRICA

TaxAgility Limited 34 Lower Richmond Road

Putney London SWl5 IJP

CHIV A AFRICA

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

Page
Report of the Trustees to12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16 16
to19
Detailed Statement of Financial Activities 20

CHIV A AFRICA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 29 February 2024. The trustees have adopted the provisions of 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 I January 2019).

Page I

CHIV A AFRICA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED29FEBRUARY2fil4

OUR VISION

To transform the lives of vulnerable children and adolescents exposed to or living with HIV so that they lead healthy, happy and productive lives

OUR MISSION

To empower children and adolescents exposed to or living with HIV and healthcare workers delivering lifesaving HIV treatment and care.

OUR GOALS

I. Facilitate access to treatment and care for vulnerable children and adolescents exposed to and living with HIV.

  1. Improve treatment and care of vulnerable children and adolescents exposed to and living with HIV.

  2. Collaborate with partners and share best practises that sustain services for vulnerable children and adolescents exposed to and living with HIV

  3. Empower children and adolescents exposed to and living with HIV.

OUR PROGRAMMES

All activities are implemented in KwaZulu-Natal, South Africa, a geographical location that remains the epicentre of the HIV epidemic. A Summary of programmes are described below:

GEOGRAPHICAL FOOTPRCNT

Currently, CHIV A Africa has a signed Memorandum of Agreement (MOA) with the provincial Department of Health to provide on-site and remote mentorship and teaching to enable 54 health facilities to deliver holistic HIV services for - children and adolescents based in one of the country's poorest districts uMzinyathi.

Demographics

KwaZulu-Natal is the third poorest province in South Africa

Education

Large portion of population receiving little to no schooling

Youth illiteracy and unemployment rates of21.1% and 45.6% respectively

One third of the population depends on social grants

Healthcare

KwaZulu-Natal is the global "hot spot" for HIV with a prevalence rate of 18.1 %

uMzinyathi has an HIV prevalence rate of 41.7%

Page 2

KEY CHALLENGES

The following key challenges have been identified:

As a country we need to figure out how to help children and adolescents living with HIV (CALHIV) beyond the clinic and address the problems at home. Healthcare workers (HCW) are doing everything right to suppress Viral Loads (VL), but CALHIV are returning to the clinic 2 or 3 months later with unsuppressed VL. We need to support the implementation of best practice solutions across the board.

Disclosure is not encouraged and is seen as a once-off process. A lack of adherence counselling for caregivers and CALHIV is evident. There is hope for improvement with the new Standard Operating Procedure for the disclosure process and the use of a Psychosocial Advisor.

At a facility level, there is a fine line between empowering HCW and making them dependent on us. To scale-up operations to other Districts, we need to create digital tools (such as virtual assistants) to ensure healthcare workers remain equipped with advanced skills and knowledge to deliver the very best paediatric HIV services at a primary healthcare level, while we move on to develop and share innovative strategies with more clinics.

ACTIVITIES

CHIV A Africa has identified the following activities to meet its current mandate:

Through real-time, case-by-case monitoring, CHIV A Africa ensures children and adolescents living with HIV have access to quality HIV healthcare services through the primary healthcare (PHC) system.

CHIV A Africa collaborates with stakeholders to ensure that it meets the needs of its beneficiaries. All activities are under the umbrella of a memorandum of understanding (MOU) with the KZN Department of Health to strengthen the health system, and thereby enable healthcare workers, caregivers, families and community structures to support the needs of CALHIV.

Page 3

Mentorship and Training

Each clinic encounters unique challenges in providing HIV treatment and care, often limited by available resources. The gaps identified in the clinical treatment and psychosocial support for children and adolescents living with HIV necessitate a targeted teaching and mentorship plan for healthcare workers.

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OUR INITIATIVES TO ADDRESS
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Strengthening Referral Networks

Community development and linkage strengthening are key parts of our strategy. We focus on enhancing HIV prevention, treatment, and care knowledge among facility-based healthcare workers (HCWs) at the community level. This involves connecting the healthcare system with government services for children and adolescents living with HIV (CALHIV) and their caregivers, including the Department of Social Development, Department of Agriculture, South African Police Services, and local AIDS councils. Additionally, we support training for community-based healthcare workers to deliver HIV services at the household level.

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Page 4

Empowering caregivers

One of the biggest challenges we face is getting children and teens to stick to their HIV treatment. This means they need to take their medication regularly, fit the treatment into their daily lives, eat well, handle side effects, and go to clinic appointments. We've found that HIV treatment works best when kids have strong support at home.

Many caregivers in the uMzinyathi District are older siblings or ageing relatives who are ill-equipped to care for CALHIV. Illiteracy, physical disabilities, a lack of transport, f d insecurity, and stigma from their family and community are just some of the challenges they face.

We empower caregivers and family members to support children and adolescents living with HIV (CALHIV) in crucial areas such as correct medication dosages, disclosure, adherence to treatment, social grants, and f d security. This support is provided through one-on-one video counselling sessions with a CHIV A mentor, a facility-based healthcare worker (HCW), the caregiver, and the child or adolescent. These video calls offer mentorship to HCWs and confidential support to caregivers.

Additionally, we mentor clinics on creating adherence support groups and provide information on relevant topics for children who have been disclosed, fostering peer support.

Page 5

Empowering the Youth

There is a critical need to transform the lives of young people living with HIV, but also to prevent new HIV infections. Primary healthcare facilities in the uMzinyathi District identified several clinics to focus on to encourage adolescent boys and young men to access health services and, in particular, HIV services. The funding provided by the Mercury Phoenix Trust allowed CHIVA Africa to enhance these activities in four facilities, namely Douglas Clinic, CJM Gateway Clinic, Pine Street Clinic, and COSH Gateway Clinic.

In December 2023, we recruited four male youth community representatives, identified as peer advocates, to deliver HIV prevention and education health promotion talks at a facility, school and community level, with the goal of empowering adolescent boys and young men to make informed decisions regarding their health to prevent HlV infection and transmission.

Developing digital resources

Developing digital resources to be shared on social media platforms and to be accessed via the CHJV A eLearning platform with the aim to:

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Page 6

Avocacy and Policy Change

We are sharing best practices and collaborating with partners and health advisors to ensure every child and adolescent living with HIV is receiving the life-saving HIV treatment that will allow them to lead a productive and healthy life.

IMPACT REPORT

Mentorship and Training

318 children and adolescents 'cases' were identified as living with advanced HIV and at - risk of dying (June 2022 Feb 2024).

Real-time mentorship delivered to 125 healthcare workers in 54 primary health care clinics utilising the cases identified.

Data shows that since CHIV A's interventions, healthcare workers are monitoring 95% of children and adolescents blood results as per the guidelines compared to less than half reported at a national level (CAPRISA).

Almost 60% of the CALHIV identified by CHIV A Africa have undetectable levels of HIV in their blood - all resulting in positive health outcomes for these children and

A sample of 8 out of the 54 clinics that CHIV A Africa is supporting indicates that the total number of CALHIV in the clinic with suppressed viral loads has increased from 47.5% in 2022 to 71.4% in 2024.

Page 7

Strengthening Referral Networks

Empowering Caregivers

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Empowering Youth

Our Youth Development programme, which uses male peer advocates to encourage young men between the ages of 15 and 24 years to access male HIV health services, has proven to be successful with the peer advocates exceeding their targets.

This project highlights that the most effective way to reach our young people (particularly adolescent boys and young men) and disseminate the correct information, is to engage with them at their level in their own environment through their peers.

Page 8

Developing Digital Resources

Healthcare workers are accessing our free digital library to enhance their self-development. They are now able to immediately access all the information they need to provide excellent healthcare to the children and adolescents in their care.

w Filmora wondershare d°TikTok • } 1 f[moshal ][pr][o][grom] DYouTube We met with students from the Mosha) Scholarship Program who expressed their eagerness to volunteer by helping us develop digital stories and contribute ideas for youth projects. Their positive D> 105 A response has motivated us to create a dedicated youth engagement page on TikTok, Yimeo, We are harnessing Al technology to our website, where we look forward develop age-appropriate animated to showcasing their input and ideas. stories targeting CALHlV, as well as their healthcare workers and caregivers.

We are utilising social media apps to effectively communicate with our target audiences and stay ahead of the times. We have posted content on lnstagram, TikTok, Yimeo, WhatsApp, X, and YouTube.

Advocacy and Policy Change

CHIV A Africa is being recognised throughout Africa as a contributor to South Africa's Public Health initiatives.

SAN AC has recognised the contribution CHIV A Africa has made to supporting activities that strengthen HIV services to those most vulnerable.

weforum.org/agenda/2024/03/how-patient-organizations-are-advancing-healthcare-in-africa/ Our participation at the IQVIA Health Summit 2023 allowed us to share our W.fiRLD EC C perspective on being a patient organisation in f Africa. The role of patient organisations is evolving as the healthcare landscape is CHIVAAfrica, an HIV charity based in South Africa, evolving, and we are being seen as a ate: powerful force for improving healthcare helps identify at-risk children with HIV and work across Africa. CHIV A Africa earned a nd with their families and caregivers to ensure they mention in the following World Economic are receive anti-retroviral treatment as part of South Forum article as a result: Africa's programme to manage the AIDS epidemic. ay cee

Page 9

PARTNERS AND DONORS

Thank you for being a driving force behind CHIV A Africa on our journey to transforming young lives. With your continued support, we can help innocent children and adolescents living with HIV to lead happy, healthy lives, and prevent HIV from becoming a death sentence.

Page 10

CHIVA AFRICA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024

FINANCIAL REVIEW

Income

Income for this period totalled£ 33 642 which included restricted and unrestricted funding. Overall expenditure was used to further CHIV A Africa's mission as outlined above in South Africa, as well as fundraising activity aimed at securing income for future programmes.

Expenditure

Expenditure in 2023/24 focused on activities implemented in South Africa. Expenditure totalled£ 32 377.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

A Memorandum of Understanding explains the roles of the CHJV A Africa charity trust based in the United Kingdom and the CHIV A Africa Trust (IT247/2009) based in South Africa as the only recipient of funds raised by CHIV A Africa (United Kingdom). The CHIV A Africa Trust (South Africa) also undertakes income generation activities.

*For the benefit of consolidating accounts across UK and South Africa an exchange rate of 1 GBP = 22.066 ZAR was used. This was the closing rate as of29th February 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06967769 (England and Wales)

Registered Charity number

1132935

Registered office

Chiva Africa 2 Lyttelton Road London London N2 0EF

Trustees

Dr K Mosha! Lady F M Lindblom S R Wood Ms L S Jacobson

Company Secretary

Page 11

CHIV A AFRICA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 29 FEBRUARY 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner TaxAgility Limited 34 Lower Richmond Road Putney London SW15 IJP

Approved by order of the board of trustees on I August 2024 and signed on its behalf by:

Dr K Mosha! - Trustee

Page 12

INDEPENDENT EXAMlNER'S REPORT TO THE TRUSTEES OF CHIV A AFRICA

Independent examiner's report to the trustees of Chiva Africa ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 February 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (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 Company 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic oflreland (FRS I 02)).

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.

TaxAgility Chartered Accountants

TaxAgility Limited 34 Lower Richmond Road Putney London SW15 IJP

I August 2024

Page 13

CHIV A AFRICA

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024

29.2.24 28.2.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 23,842 9,800 33,642 42,405
EXPENDITURE ON
Raising funds 243 243 145
Charitable activities
General charitable activities **22,334 ** 9,800 32,134 15,672
Total 22,577 9,800 32,377 15,817
NET INCOME 1,265 1,265 26,588
RECONCILIATION OF FUNDS
Total funds brought forward 59,273 59,273 32,685
TOTAL FUNDS CARRIED FORWARD 60,538 60,538 59,273

Page 14 The notes form part of these financial statements

CHIV A AFRICA

BALANCE SHEET 29 FEBRUARY 2024

29 FEBRUARY 2024
29.2.24 28.2.23
Notes £ £
CURRENT ASSETS
Debtors 4 625 468
Cash at bank 59,913 58,805
60,538 59,273
NET CURRENT ASSETS 60,538 59,273
TOTAL ASSETS LESS CURRENT
LIABILITIES 60,538 59,273
NET ASSETS 60,538 59,273
FUNDS 6
Unrestricted funds 60,538 59,273
TOTAL FUNDS 60,538 59,273

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on I August 2024 and were signed on its behalf by:

The notes form part of these financial statements

Page 15

CHIV A AFRICA

NOTES TO THE FlNANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTlNG POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023.

3.

COMPARATIVES FOR THE STATEMENT OF FlNANCIAL ACTIVITIES

Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 38,905 3,500 42,405
EXPENDITURE ON
Raising funds 145 145
Charitable activities
General charitable activities 12,172 3,500 15,672
Total 12,317 3,500 15,817

continued ...

Page 16

CHIV A AFRICA

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 29 FEBRUARY 2024

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued

Unrestricted Restricted Total
fund fund funds
£ £ £
NET INCOME 26,588 26,588
RECONCILIATION OF FUNDS
Total funds brought forward 32,685 32,685
TOTAL FUNDS CARRIED FORWARD 59,273 59,273
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£ £
VAT 246 100
Prepayments 379 368
625 468
5. ANALYSIS OF NET ASSETS BETWEEN FUNDS
29.2.24 28.2.23
Unrestricted Restricted Total Total
fund fund funds funds
£ £ £ £
Current assets 60,538 60,538 59,273
6. MOVEMENTINFUNDS
Net
movement At
At 1.3.23 in funds 29.2.24
£ £ £
Unrestricted funds
General fund 59,273 1,265 60,538
TOTAL FUNDS 59,273 1,265 60,538

Page 17

continued ...

CHIVA AFRICA

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 29 FEBRUARY 2024

6. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
23,842		 (22,577) 1,265
Restricted funds
Restricted
9,800		 (9,800)
TOTAL FUNDS
33,642		 (32,377) 1,265
Comparatives for movement in funds
Net
movement At
At 1.3.22 in funds 28.2.23
£ £ £
Unrestricted funds
General fund
32,685		 26,588 59,273
TOTAL FUNDS
32,685		 26,588 59,273
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
38,905		 (12,317) 26,588
Restricted funds
Restricted
3,500		 (3,500)
TOTAL FUNDS
42,405		 (15,817) 26,588

Page 18

continued ...

CHIV A AFRICA

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 29 FEBRUARY 2024

6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.3.22 in funds 29.2.24
£ £ £
Unrestricted funds
General fund 32,685 27,853 60,538
TOTAL FUNDS 32,685 27,853 60,538

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as
follows:		 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 62,747 (34,894) 27,853
Restricted funds
Restricted 13,300 (13,300)
TOTAL FUNDS 76,047 (48,194) 27,853

7. RELATED PARTY DISCLOSURES

Chiva Africa Trust (South Africa)

Karyn Mosha( is the charity's trustee and also trustee of Chiva Africa Trust (South Africa).

8. INK.IND INCOME AND EXPENSES

It is confirmed that the Inkind Income in the year was £0 with the Inkind Expenses being £0 for the same period.

Page 19

CHIV A AFRICA

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024
29.2.24 28.2.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 23,842 38,905
Grants 9,800 3,500
33,642 42,405
Total incoming resources 33,642 42,405
EXPENDITURE
Raising donations and legacies
Fundraising Expenses 50 50
Postage and carriage 193 95
243 145
Charitable activities
Audit and Accountancy fe s 2,010 1,869
Consultancy Fees 8,775 8,250
Bank charges 168 106
I. T. expenses 983 941
Insurance 398 862
CHIV A SA - Programme Funding
Events/Conferences		 19,800 3,500
35
Rent 109
32,134 15,672
Total resources expended 32,377 15,817
Net income 1,265 26,588

Page 20 This page does not form part of the statutory financial statements