2022-03-31-accounts

Annual Report of the Board of Trustees and Financial Statements: Year ended 31[st] March 2022

Charity Number: 1143138 Company Number: 07575379

George House Trust

Financial Statements

For the year ended 31 March 2022

Contents

	Page
Key Organisational Information	1
Annual Report of the Board of Trustees	2 - 17
Auditor’s Report	18 - 21
Statement of Financial Activities	22 - 23
Balance Sheet	24
Statement of Cash Flows	25
Notes to Financial Statements	26 - 46

Key organisational information

Charity Trustees and Company Directors Andrew Eadsforth (appointed 29[th] September 2021) Andrew Sloan, Chair David Cartwright, Treasurer John (Ged) Hutton (appointed 29[th] September 2021) John Lucas Sharon Martin (appointed 24[th] November 2021) Vanessa Jackson, Deputy Chair Yvonne Richards (appointed 19[th] June 2022) Joanna Hancock (term ended 29[th] September 2021) Christopher Kingston (term ended 29[th] September 2021) Gary Quinn (term ended 29[th] September 2021) David Booth (resigned 29[th] September 2021) Bryan Carter (resigned 27[th] April 2022) Jonathan (Joe) Tetley (resigned 9[th] May 2022)

Chief Executive and Company Secretary

Darren Knight

Registered Charity Number

1143138

Company Number

07575379

Principal and Registered Office

75 – 77 Ardwick Green North, Manchester, M12 6FX.

Bankers

Unity Trust Bank plc , Nine Brindley Place, Birmingham, B1 2HB. Co-operative Bank , PO Box 101, Balloon Street, Manchester, M60 4EP. Charity Bank , 182 High Street, Tonbridge, TN9 1BE. Tridos Bank , Deanery Road, Bristol, BL1 5AS. Royal Bank of Scotland plc , 5[th] floor The Victoria, 150/185 The Quays, Salford, M5 2SY.

Auditors

Barlow Andrews , Carlyle House, 78 Chorley New Road, Bolton, BL1 4BY.

Organisation Contact Details

Telephone: [phone]. Email: [e-mail]. Website: https://ght.org.uk.

Page 1

The Annual Report of The Board of Trustees of George House Trust

The Board of Trustees presents its annual report and audited financial statements for the year ended 31[st] March 2022. These are prepared to meet the requirements for a Trustee’s Report and Accounts for Companies Act purposes.

The reference and administrative information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in the notes and comply with the Charities Act 2011, The Companies Act 2006, George House Trust’s Memorandum and Articles of Association and the 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[st] January 2019).

Public Benefit Statement

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives, planning future activities and setting the grant making policy for the year.

Charitable Status and Objects

George House Trust is a registered charity in England and Wales, Charity Number 1143138 and registered as a Company Limited by Guarantee with Companies House, Company Number 07575379 .

George House Trust was initially founded and established as Manchester AIDS Line in 1985 and later changed its name to George House Trust. The charity was incorporated on 23[rd] March 2011.

George House Trust’s Governing Document is the Memorandum and Articles of Association, which were reviewed by trustees and formally approved at a Members’ Meeting on 5[th] August 2020.

George House Trust’s charitable objects are:

• 1) the relief of need of people living with, and affected by, HIV in the North West of England by the provision of responsive and relevant services.

• 2) to advance the education of the general public in all areas relating to HIV.

Purpose, Vision and Values

The purpose, vision and values of George House Trust drive the organisation’s strategy, focus and service delivery and are as follows:

George House Trust’s vision is:

A world where HIV holds no one back.

George House Trust’s purpose is:

Inspiring people living with HIV to live health and confident lives.

George House Trust has three organisational values are:

Passionate. Inclusive. Responsive.

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George House Trust Membership

George House Trust is a member-led HIV charity with an active membership of 159 individuals at 31[st] March 2022.

Membership is open to people living with or affected by HIV. It is also open to any George House Trust supporter, volunteer, ally and ambassador. Members attend Member meetings (usually 4 each year) and are involved at all levels of the charity including through:

• election and appointment of members to the Board of Trustees.

• agreeing governance and constitutional changes to George House Trust's governing document.

• supporting strong and effective governance.

• co-design and engagement in developing policy positions, plans and ideas.

80% of members are living with HIV.

Governance

There were 9 trustees on the board at 31[st] March 2022, 5 member elected trustees and 4 co-opted trustees. Trustees meet at least four times each year as a full Board of Trustees, with regular committee meetings and strategy workshops scheduled throughout the year. There are two board committees:

1. Governance and Risk Committee, chaired by the Deputy Chair.

2. Finance and Fundraising Committee, chaired by the Treasurer.

The Company Secretary holds key responsibilities for compliance and submissions to statutory agencies such as Companies House and the Charity Commission. The Chief Executive holds responsibility for day-to-day operational and risk management.

George House Trust’s Governance Structure:

Recruitment and appointment of trustees

George House Trust’s trustees have responsibility for ensuring that the organisation delivers its charitable objects and public benefit, in line with agreed strategies and plans.

There are two routes of appointment for trustees at George House Trust:

1. Member elected trustees are elected and appointed by and from within the membership to sit on the Board of Trustees.

2. Co-opted trustees are appointed by the Board of Trustees. Co-opted trustees are appointed to enhance the skills blend of the board and to provide specific areas of specialism, experience or expertise as required.

Co-opted trustees have parity with member elected trustees in decision making and votes. The revised Memorandum and Articles of Association allow for a maximum total of 12 trustees and no less than 8. A maximum of 6 trustees may be co-opted to the Board at any time.

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The term of office for trustees is three years. After three years trustees are eligible to stand for election for a second three-year term. Following two terms of service, trustees are required to stand down for a minimum period of one year. The benefits of this approach is in creating the space for new thinking and opening up opportunities to others, building on our organisational commitment to inclusion.

Trustee Induction and Training

New trustees receive an induction into the role to support their understanding of their duties and legal responsibilities. All new trustees participate in an induction programme which covers the legal responsibilities of charity Trustees and Directors of a Company Limited by Guarantee. It also covers the organisation’s governing document, a summary of the charity’s objectives, a copy of the Charity Commission’s guidance on the duties of a trustee, the most recent financial statements and other relevant information. New trustees are encouraged to connect with longer-standing trustees to support their knowledge and learning and there are ongoing learning opportunities for all trustees including a dedicated development budget.

The board undergoes an annual Review of Contribution, in which members and staff are involved and the feedback is shared with the trustees. The Review of Contribution is led by the Deputy Chair and one other self-nominated trustee. Feedback on the Board Review of Contribution is shared with members and staff. There is also a skills audit completed which provides the opportunity to look at the training and development needs of the board as a collective.

Remuneration

All trustees give their time freely as volunteers and no trustee remuneration was paid during the year. Details of any payments and expenses reimbursed to certain trustees are disclosed in the notes to the financial statements.

Remuneration for all staff is reviewed annually by trustees as part of the budget setting process. The pay of the Chief Executive is reviewed annually and benchmarked by a Remuneration Committee established by the board. The Board have also established a Nominations Committee to support the future planning of the organisation.

Operational Structure

At 31[st] March 2022, George House Trust employed 18 people. The staff team is led by the Chief Executive who holds responsibility for the delivery of the organisational strategy, business planning, risk management, innovation, performance, impact, communications, organisational development and income generation. The Chief Executive leads and coaches the Services Director who holds responsibility for service delivery and the services team, safeguarding and performance and the Finance Director who is responsible for ensuring that the finance, facilities, data and IT is all managed effectively.

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George House Trust Operational Structure:

Our commitment to inclusion

George House Trust’s trustees, members, staff and volunteers are all committed to inclusion and there’s a clear organisational Inclusion and Diversity Statement:

We aim to create an environment which respects and welcomes everyone, and in which no form of bullying, harassment, victimisation, disrespectful or discriminatory behaviour is tolerated by anyone towards anyone. This particularly applies in relation to the ‘protected characteristics’ named in the Equality Act 2010: Age, disability, gender reassignment, income, marriage or civil partnership status, pregnancy and maternity, race, religion or belief, sex and sexual orientation.

Fundraising compliance

George House Trust is registered with the Fundraising Regulator which demonstrates our commitment to good fundraising practice and we have committed to follow the Code of Fundraising Practice and the Fundraising Promise.

The Chief Executive holds operational responsibility for the teams adherance to the Code of Fundraising Practice, supported by the Income Generation Lead who leads day-to-day fundraising activities.

Grant Making Policy

George House Trust operates a Welfare Fund which exists to help relieve poverty amongst people living with HIV. The welfare fund is administered by George House Trust and the grants panel meet monthly to review applications and allocate grants in line with agreed budgets. All applicants are formally notified of the decision within four weeks of the panel meeting. George House Trust obtains ‘confirmation of HIV status’ for applicants when required in order for individuals to be eligible for this service. There are set limits on the size and number of grant allocations that will be made to an individual within any 12-month period.

Within the year, George House Trust established the Greater Manchester LGBTQ+ Community Fund in partnership with LGBT Foundation. Both organisations invested £10,000 into the fund to distribute to LGBTQ+ and HIV grass-roots good causes across Greater Manchester aligned to our individual organisation’s charitable objects. The Board approved the principles for grant making and all funding decisions were made through a panel which included representation from the Leadership Team and Trustees from each organisation and also included independent panel members.

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Risk Management

The organisational risk register outlines the major risks that the charity is exposed to, together with clear actions for mitigating the individual risks. Progress against risks is reviewed regularly by the Governance and Risk committee and an update on risk is provided at each full board meeting, highlighting risk escalations and the addition and removal of risks, in addition to providing the full risk register for the perusal of trustees. A comprehensive review of all risks in the organisational risk register with trustees is completed annually at a trustee meeting. George House Trust’s trustees have considered the major risks to which the charity is exposed and satisfied themselves that the systems and procedures are in-place in order to effectively prepare for and manage those risks.

In the financial year, trustees continued to reduce the risk on cash held at the bank through distributing it across different banking providers to secure government protection on deposits up to £85,000 per banking provider.

George House Trust’s Significant Assets

George House Trust owns two buildings:

• 75 – 77 Ardwick Green North, which is also the registered office.

• 69 Ardwick Green North, which is noted as an investment property for accounting purposes.

As George House Trust is a landlord for the investment property, the trustees retain an additional £20,000 to cover the costs of any urgent or significant building or cosmetic maintenance and repairs to the property.

There is a charge from the NHS from 75-77 Ardwick Green North, which means in the event of a sale of the property, a proportion of the sale would be returned to the NHS.

George House Trust’s Reserves Policy

George House Trust’s reserves policy is reviewed annually in conjunction with setting the annual budget. Trustees have identified the need to maintain reserves in order to ensure continuity of services and financial sustainability.

The following formula is used to calculate the required reserves for George House Trust:

----- Start of picture text -----
Operating Service Designated
Cost of Required
costs. offer funds (including
redundancies. reserves.
(9 months). (9 months). investments).
----- End of picture text -----

The Board of Trustees review and agree the Reserves Policy annually, aligned with the annual budget setting process.

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The public benefit of the work of George House Trust

George House Trust delivers a wide range of HIV support and projects funded through a variety of income sources. Through co-design and co-production with people living with HIV, we continue to identify new innovations in our service offer in order to ensure that we meet the diverse and changing needs of people living with HIV.

Our current offer includes: one-to-one appointments with Services Advisers; advocacy, information and referral to partner agencies; therapeutic interventions and talking therapies; group events and activities; sexual health information and advice including providing condoms and femidoms; person centred counselling; training courses and wellbeing workshops; health and wellbeing assessments; money management and debt advice; support for children, young people and families; young people’s peer support groups; formula milk and steriliser kits; financial support through welfare grants; food parcels; peer mentoring; and influencing policy.

All outcomes related to what we deliver align to our purpose of ‘inspiring people living with HIV to live healthy and confident lives’ and are directly aligned to our charitable objects.

Organisational strategy

The high-level strategic priorities for George House Trust are: [a] Ensure our work meets the changing needs of people living with HIV [b] Diversify the income portfolio to strengthen the organisation’s financial position.

There are 4 strategic objectives for George House Trust which are:

• We will increase our reach.

• We will provide quality services.

• We will involve more people living with HIV.

• We will improve the way we do things.

The board measures performance against the strategic objectives through a cycle of presentations and reports from across the staff team. Financial, performance and impact reporting provides trustees with the assurance that George House Trust is meeting its charitable objects and agreed performance indicators.

George House Trust’s continued response to Covid

The organisational response to Covid continued throughout the year, with a continuing impact on key operational areas including volunteering, community fundraising, events and service delivery. The team were robust and swift in their response to external challenges and maintained a hybrid service offer that enabled us to continue to support anyone who needed a service.

Whilst December 2021 saw the emergence of the Omicron variant of Covid, the team were able to bring people that access services together for the Christmas Celebration in a Covid-safe way, maintaining our commitment to connecting people, reducing isolation and providing stimulating and engaging activities.

Our learning through Covid has been that people that access our support welcome a flexible, person-centred and blended support offer, so we’ve embraced that and continue to provide our support in-person, over the phone and online, depending on the preferences of people living with HIV.

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Our year in summary

• George House Trust’s team of staff and volunteers directly connected with 2,367 people in the year, an increase of +14% when compared to the previous year.

• We provided tailored, person-centred support to 895 individuals through our one-to-one services offer which includes our Advice Support, Intensive Support, Peer Mentoring and Counselling.

• 310 people were referred for support directly from HIV clinics from across Greater Manchester.

• George House Trust led a working group on re-storing and refreshing the Beacon of Hope , Manchester’s HIV memorial.

• We introduced a refreshed organisational purpose , vision and values after engaging with staff, volunteers, trustees, members and people that access services and support.

• We launched the Age+ Programme , delivering targeted support to people aged 55+, increasing our support offer to enable people to age well with HIV.

• We launched the African Men’s Engagement Programme and re-introduced the Calabash Group, all focused on increasing access to our support by African Men.

• We secured investment to continue the Intensive Support Service until 31[st] March 2023, enabling us to continue and enhance our support for people who are living with HIV and facing complex issues. This innovative project has been profiled nationally as a key part of Greater Manchester’s Fast Track City programme.

• We established a new project in partnership with Survivors Manchester , focussed on sex, drugs, consent and HIV and how we can target communications around that issue and improve knowledge and awareness in the criminal justice system.

• We worked with Manchester Foundation Trust and Dibby Theatre on developing the HIV Stigma Module for the NHS, an innovative learning tool for NHS staff.

• We marked International Women’s Month , providing a platform for women living with HIV to share their stories and raising the profile on services and support for women.

• We hosted the Red Ribbon Reception , with a focus on engaging major donors, supported by Sir Warren Smith , the Sunday Boys , Cheddar Gorgeous and our corporate partner Kimpton Clocktower Hotel .

• We were absolutely thrilled at the community response from the Village Licensced Business Association in their commitment to fundraising to support George House Trust’s Welfare Fund and had secured £29k in funding.

• We delivered an engagement project with Youth Leads UK which involved staff and volunteers working with a group of young people on producing online and print content about HIV to increase awareness and tackle stigma.

• We established the Greater Manchester LGBTQ+ Community Fund in partnership with LGBT Foundation to support grassroots HIV and LGBTQ+ initiatives across all 10 boroughs, funding 25 entities to do good in their communities.

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• Through the Passionate about Sexual Health ( PaSH ) Partnership in Greater Manchester in partnership with BHA for Equality and LGBT Foundation we delivered a moving and inclusive World AIDS Day Vigil on 1[st] December, celebrating HIV activism across the spectrum.

What we delivered

George House Trust continued to deliver all services and support throughout the year, in person, over the phone and on-line. Here’s a summary of what was achieved across the organisation:

Our specialist one-to-one HIV Advice enabled 505 people living with HIV to benefit from the knowledge, advice and support of the team through 910 Service Advisor appointments in the year.

The Counselling Service provided 481 counselling sessions, an increase of 12% when compared against the previous year and up almost 50% since 2019/2020. We continued to offer people the option to see a counsellor remotely as we recognise this massively reduces barriers to access for many people. As the year progressed we were able to increase provision of face to face counselling and by the end of the year was an almost even split between face to face and remote appointments.

Counsellors undertook an audit of our service within the year which highlighted that clients presented with increased levels of mental distress as the pandemic progressed. The audit also showed that on average clients experience a significant improvement in their mental wellbeing as a result of accessing counselling at George House Trust and the audit concluded: “ the Counselling Service is very important and continues to have a significant positive impact for service users accessing support ”.

Our commitment towards increasing the number of clients engaged from diverse communities continued and we held a mental health and counselling awareness seminar aimed at women of colour which resulted in many of the attendees going on to access the service. Additionally, we worked with our African Men’s Engagement Worker to increase the number of African men accessing counselling and engaged 7 African men in the period.

“ I think counselling changes lives because it helps you to really go through your thoughts. I feel so much better about myself and my life after the sessions. After each one, I felt better and I feel like my counsellor and GHT have really helped me accept myself and gave me back my self-worth. Thank you. ”

A quote from a person accessing George House Trust’s support.

Through George House Trust’s Welfare Grants Scheme, we provided over £27,146 of grants including: 87 clothing vouchers, 32 cookers, 49 white goods, 14 beds and mattresses and 14 other items. In total we supported 164 people living with HIV through the scheme. The feedback that we receive from grant recipients is positive and the help is valued by people who benefit from the support.

“Thank you so much. You don’t know how much easier that will make my life.”

A quote from a person accessing George House Trust’s support.

Demand for our Money Advice support continued to grow throughout the year. Many people living with HIV struggle on low incomes and often fall into debt which can be very stressful and difficult to resolve without support. The cost of living rise has also had an impact. Through the year, we provided support to 198 individuals, helping people with a range of money-related issues. A lot of work involves stabilising people’s income and providing advice and advocacy around Welfare Benefits.

Much of the work was around welfare benefits as more people found themselves out of work and having to face a complicated system.

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The debts of people accessing George House Trust’s Money Advice Service totalled £145,060 and advice and advocacy was provided on 119 individual debts. We liaised with creditors to find a solution which included payment plans, grant applications, write-offs, insolvency and Debt Management Plans. Of the debts we dealt with, 83 were resolved in the period with £22,782 being written off.

“I can now tell you that we are no longer in debt and managing so well and only working on paying off the electricity bill which is now on pay as you go. I feel that you needed to know this, that your support changes lives. This has positively improved our family life, thanks to you.”

A quote from a person accessing George House Trust’s support.

Whilst all of our support benefits people, ‘stand out’ moments from the year include:

• Identifying a missing benefit entitlement which resulted in a £20,000 backdated payment.

• Securing the disability benefit (following an appeal) which resulted in an additional £216.00 per week plus over £3,000.00 backdated payment and the improvement in their circumstances helped them improve their emotional wellbeing.

We established Telephone Buddies as part of our initial response to Covid in order to tackle lonliness and isolation and we continued to deliver the support in this financial year thanks to continued funding from Manchester City Council. Over the year 13 volunteers provided 70 hours of phone support to 15 people through the scheme.

"As someone who doesn't have much of social life as well as social anxiety, having this weekly call was helpf ul. It made me feel seen and like I was not an outcast.”

A quote from a person accessing George House Trust’s support.

Our Destitution Support continued giving direct support to 10 individuals throughout the year and provided both food and financial support, with 120 monthly food vouchers provided and additional financial and service support offered throughout the year. 100 % beneficiaries said the service has been very helpful to them.

In response to Covid, George House Trust changed the way we provided destitution support, switching from food parcels to vouchers. 100% beneficiaries said receiving food voucher was empowering and provided them with a choice when shopping.

“I am able to have food, not go hungry and have money for hospital travel expenses to attend appointments. I can talk to a service adviser about other needs when I come to collect my food voucher and payment. This support I receive is beyond my gratitude.”

A quote from a person accessing George House Trust’s support.

After much advocacy and campaigning, George House Trust’s unique Formula Milk Scheme secured agreement from all 10 Greater Manchester boroughs, meaning that parents living with HIV who choose not to breastfeed can access formula milk for 12-months, as well as steriliser kit and on-going support from George House Trust.

In the year, George House Trust provided formula milk to 36 mothers and babies across Greater Manchester.

78% of women benefiting from the service said receiving free formula milk for their babies has helped them to save money, meaning they can also spend it on other things, e.g. Food for them and their wider family.

“At this point in time I know situation is hard, but I just wanna appreciate the effort made by the GHT team, my baby is assured of formula milk every month.”

A quote from a person accessing George House Trust’s support.

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George House Trust continued to provide one-to-one support to people living with HIV in Prison through our Prison Volunteer offer. Whilst visits had been impacted by Covid, the service continued and has recently reestablished in-person support. George House Trust is committed to widening the offer to other prisons.

The Intensive Support Work Programme, funded through the Greater Manchester Health and Social Care Partnership’s ‘Ending HIV in a Generation’ (HIVe) programme continued to support people living with HIV and having complex needs.

Over the year, the Intensive Support Workers supported 57 individuals. Almost 50% of those being supported were Manchester residents, 20% from Salford and the remainder from across the other boroughs of Greater Manchester. Over 50% of individuals supported through our Intensive Support work identified as heterosexual and 35% identified their ethnicity as Black African.

The focus of Intensive Support is to ensure that people engage with their HIV care and by the end of March 2022:

• 96% of the individuals referred to the service had improved their engagement with their clinic.

• 79% had achieved an undetectable viral load or were expected to at their next appointment.

• 79% reported an improvement in their emotional wellbeing and 85% in general wellness.

• 85% had been stepped down to another service down to the improvement in their engagement and progress when supported through the Intensive Support programme.

In addition to the measurable outcomes above, there have been a number of notable improvements to service users’ lives. Many now live in much more suitable housing. Some have reduced their drug or alcohol use whilst others have been discharged from hospital specialties other than HIV as their health has improved. There have been families who were open to Children’s Services for early help but are now managing without support. There have been many successful applications for personal independence payments made with the help of George House Trust’s Services Adviser. People have reported feeling less overwhelmed and more in control of their lives.

Sadly 5 people supported by the service died during the year, mostly unrelated to their HIV. They and their families very much appreciated the support the service continued to offer throughout their final months. We have involved the families and offered support when needed following the loss of their relative.

“I love how we can chat like old friends, when really we are talking big business about my health.”

A quote from a person accessing George House Trust’s support.

“I have found the support very, very helpful. I don’t know how I would have survived without it. Any problem I have, I think of you to call. You guys have helped me and my baby so much.”

A quote from a person accessing George House Trust’s support.

“Thank you for being there when other people should have been. I don’t know how people cope without a service like yours.”

A quote from a relative who lost both her brother and his husband.

Peer Mentoring is a core element of George House Trust’s service offer and Better Together was a 5-year project with the aim of providing high quality peer mentoring and support in HIV clinics, at George House Trust and in the community. The funding from The National Lottery Community Fund ended on 31[st] March 2022 and the trustees at George House Trust valued the impact and benefit of what has been achieved and agreed to fund the delivery of Peer Mentoring from reserves until alternative funding is identified.

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Peer Mentoring aims to empower people living with HIV to use their own lived experience to help others. Mentors act as role models, showing what a confident life with HIV can look like – they bring a unique perspective, one based on understanding and empathy.

Over the last year, we trained 12 Peer Mentor Volunteers. 34 people received one-to-one peer mentoring and 204 peer mentoring sessions were delivered. In addition, 18 people received life coaching with 110 life coaching sessions delivered and 16 people engaged in a Personal Development Programme that was connected to the Peer Mentoring offer.

Outcomes from our Peer Mentoring work include:

• 87% felt that mentoring improved their ability to live happily and confidently with HIV.

• 85% felt mentoring helped them to live healthily with HIV.

• 81% felt mentoring helped them to deal with personal issues as and when they arise.

• 80% felt better able to manage HIV as a long-term health condition.

• 99% felt listened to.

• 98% felt comfortable talking to their mentor.

• 98% felt that their mentor had the right knowledge and skills to answer questions and offer support.

The Groupwork and Events programme of activities continued to provide social connectivity and information sessions for people living with HIV. For the first part of the year until September, we continued to host our activities online in recognition of the Covid restrictions. Over the Summer we undertook a review and reinstated in-person events to meet the needs of people living with HIV.

Coffee Morning is held monthly and is open to anyone living with HIV that wants to meet others offering social and peer support. There were 77 attendances over 7 sessions during the period from September 2021 through to March 2022. The Saturday Social returned following the relaxing of Covid restrictions and has been well attended with 116 attendances over 7 sessions. Our LGBT Group had 23 attendances over 5 sessions and included activities such as a LGBT History Walk in Manchester and a visit to ‘The Dolly Show’. The Women’s Group met 6 times with 59 attendances and looked at a range of different things including a workshop focused on mental health and ten-pin bowling. Our Straight Talking social and support group for heterosexual men has grown in popularity and there’s a new enthusiasm for the group with a range of activities including a focus on Football and a focus group with a GP. There were 23 attendances over 4 sessions during the year.

We continued our partnership work with The Food Chain , supporting people living with HIV to eat well and to make healthier food choices to support their wellbeing. Alongside one-to-one support from The Food Chain we also held two workshops focusing on eating on a budget and energy balance. One of the workshops took place online and focused on theory and budgeting and the other was held in our training room and took the form of a practical cooking session. 14 people engaged with the workshops.

Our commitment to skilling up people living with HIV to live healthy and confidently through our training programme continued and although impacted by external factors, 9 people completed the Talking HIV Confident course. Out of those completing the course, 100% said they found it useful exploring the topic with other people living with HIV and 100% reported the course made them feel more confident at the prospect of talking about HIV .

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We continued to deliver our Children, Young People and Families , focussed on providing support, advice and information to families with HIV positive children; with a focus on person-centred support for the young people. In the past 12 months, 27 children, young people and their families have accessed services and support, 18 of which are under 18 years old. 6 new referals were made in the past 12 months, emphasising the ongoing need and support for this service. The support offered enabled children, young people and their families to have access to up-to-date HIV information, to find out about developments relating to HIV, provided the opportunity to meet other families that are living with HIV and form friendships that are supportive. The work has enabled the young people to find and use their voice, to speak up about their HIV status and to use their experience to inform how other agencies offer them support. We’ve also been able to support a range of professionals around the complexities, stigma and challenges that young people face living with HIV to inform how they provide support too.

We also provided support and training to over 100 health, social care and teaching staff around young carers and HIV and continue to offer support to HIV paediatric and adult HIV teams across Greater Manchester.

Our Positive Speakers project is a core component of George House Trust’s activities to tackle the discrimination, fear and stigma that continues to impact the lives of people living with HIV. We have developed an ongoing relationship with 9 schools in Manchester which continues to grow and develop which Positive Speakers support. We have received funding from the HIVe programme to run 12 sessions for staff in Emergency department as well as in primary and secondary care linked to the new opt-out testing in Emergency Departments. We also received additional funding in the year to cover some staff costs for the Positive Speakers Co-ordinator which has increased the offer to health and social care audiences.

“Hearing stories from those living with HIV is really inspiring and moving. It allows you to see how normal it is and how it affects individuals differently. It will inform my work in the future.”

A quote from a Health psychology student Manchester University

In the year, we delivered 74 Positive Speaker sessions and events. We ran 38 sessions for young people in schools and reached 2,500 young people. In total we delivered sessions for 3,100 people during the year.

“It broke the stigma and negative attitudes about HIV. It was a safe space to ask any questions.“

A quote from a Year 10 pupil

“They were knowledgeable and organised; it is obvious they have a passion for their work. Seeing things from a patient’s point of view is really useful for me as a clinician “

A quote from a Doctor at Salford Royal Emergency Department

The comprehensive range of support delivered by George House Trust is supported through our role as a member of the Passionate about Sexual Health ( PaSH ) programme. Working in partnership with BHA for Equality and LGBT Foundation and funded by the 10 boroughs of Greater Manchester, PaSH enables us to deliver our essential HIV Advisor offer in addition to counselling, expanding our volunteer support and underpins key areas of work such as counselling, formula milk and finance and benefits information and support.

The HIVe project, working towards the goal of ending all new HIV transmissions within a generation, is funded by the Greater Manchester Health and Social Care Partnership . The PaSH Partnership, local HIV clinicians, commissioners and other strategic personnel have continued to work closely under the HIVe umbrella to continue to drive Greater Manchester’s HIV ambitions to end new transmission of HIV in a generation and to tackle HIV stigma. The HIVe programme has provided funding to support both the Intensive Support Programme and Positive Speakers.

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Communications, reach and engagement

A key organisational priority is to increase engagement with people living with HIV and in November 2021, we created the role of Engagement and Communications Co-ordinator , with responsibility for increasing the reach of our communications across all channels.

At 31[st] March 2022, George House Trust had 3,263 followers on Facebook , 5404 followers on Twitter and 3,169 followers on Instagram. During the year we also began more activity across other channels including LinkedIn and TikTok. 41% of service users told us that they feel more engaged with George House Trust’s messages as a result of increasing social media engagement. During the year, we increased our use of text messaging and WhatsApp to increase our reach to different communities.

The George House Trust website continues to be a source of information for many people with 64,291 visits through the year by 39,475 individual users.

A key focus for our engagement is increasing the participation and increasing the diversity of George House Trust’s membership. At 31[st] March 2022, George House Trust had a total of 159 members .

Service User Survey 2021

George House Trust’s Service User Survey was completed in November 2021 with 194 individuals responding to the survey, a 94% increase on the previous year. The survey sought to better understand how people would like to access George House Trust. Headlines included:

• ➔ 90% of people who accessed a George House Trust service in the last year found that the changes to the service offer as a result of Covid had made it easier to access support.

• ➔ 64% stated that they preferred to access support in person, 19% over the phone and 17% online.

• ➔ Over a ⅓ of respondents ( 34% ) stated that they don’t use social media.

This information has been useful in considering how George House Trust will develop services for the future.

Inclusion at George House Trust

A priority at George House Trust is inclusion and as agreed as part of our commitment to inclusion, we commit to sharing the demographic make-up of our both the Board and our Staff Team each year. This year provides the baseline for this monitoring following external support around our approach to inclusion in the last financial year.

Outlined below is the demographic breakdown of the staff team at 31[st] March 2022: 50% identify as female, 50% male.

28% identify that they live with a disability.

44% identify as heterosexual, 38% gay men, 6% lesbian, 6% bisexual and 6% other.

61% are aged under 50 years old.

83% identify as White British, 11% Black African and 6% other.

72% identify they have no religion, 17% Christian, 11% other.

6% identify as either trans or non-binary.

Outlined below is the demographic breakdown of the board at 31[st] March 2022: 22% identify as female, 78% male.

22% identify that they live with a disability. 33% identify as heterosexual and 66% identify as gay men.

33% are aged under 50 years old. 89% identify as White British and 11% as White Irish. 56% identify as Christian, 33% stated no religion and 11% as spiritual.

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Our work around inclusion continues with a focus on increasing the representation of all communities impacted by HIV across the board, staff, volunteer team and membership at George House Trust. We will continue to prioritise and focus on 2 areas of inclusion within our governance in the year ahead, which are race and gender. Whilst we have agreed priority areas at board level, we will continue to keep a close watch on reflecting the community that we exist to serve across all internal stakeholder groups including volunteers and members.

Income Generation

We can’t deliver what we offer without investment and income generation continues to be a core element of our activity. The core priorities around income generation at George House Trust continue to be the diversification of our income generation portfolio and securing unrestricted income. Both of which support our strategic objectives in enabling us to do more innovative and creative work for some of the most vulnerable and excluded people living with HIV, as well as continuing to deliver our core service offer.

During the year, we appointed an Income Generation Lead to enable us to achieve our income aspirations and we will retain focus on this area of the organisation and develop our fundraising capabilities.

Volunteering at George House Trust

A total of 98 volunteers were active with us at 31[st] March 2022 and George House Trust volunteers collectively donated 2,389 hours of their time through the year which equates to 341 full days of volunteering, almost a full year of volunteering, which is amazing. George House Trust achieved the Investor in Volunteering (IiV) accreditation in May 2021, recognising the support in place to enhance the George House Trust volunteer experience.

“Volunteering basically saved my life. I’d been very low but starting volunteering gave me purpose and I’m now involved in so many different roles! Since starting volunteering my health has improved significantly and I’m now undetectable too.” Quote from a Meet and Greet volunteer

Social Value at George House Trust

George House Trust is committed to maximising social value through taking account of the wider economic, social and environmental effects of our organisational actions. We aim to contribute to broader social outcomes from the work that we do and make the world within which we work a better place for everyone. George House Trust is an accredited Living Wage Employer , has been awarded the Investors in Volunteer Award and signed up to the ‘ Open to All ’ system, meaning that we don’t unnecessarily ask for details of qualifications as well as being recognised for our community benefit through the Queens Award for Voluntary Service . Through our work, we have connected people living with HIV to new skills, development and employment opportunities, providing space for community organisations and networks to meet and we recruit from the local area with 83.3% of employees being from Greater Manchester and 100% living in the North West.

Looking forward and the year ahead

The key priorities for George House Trust for 1[st] April 2022 through to 31[st] March 2023 include:

• ➔ Reach : Increasing our reach and supporting more people living with HIV.

• ➔ Quality : Providing quality support and services that reflect the changing needs of people living with HIV.

• ➔ Involvement : Involving people living with HIV in everything that we do.

• ➔ Income : Diversifying the income portfolio and increasing the amount of unrestricted investment to enable us to deliver our future plans.

George House Trust has been accepted onto the Pilotlight 360 Programme for the year. The Pilotlight programme will work with staff, volunteers and trustees to explore and tackle the pressing issues through harnessing the experience of business experts. This exciting programme will enable George House Trust to explore its strategic challenges and become sharper, more focused and increase our effectiveness.

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A special note of thanks to George House Trust's staff and volunteers The Board of Trustees recognise that the last year continued to present challenges to both staff and volunteers due to Covid and other factors. As a Boar(I, we couldn't be more impressed with the tenacitv, commitment. drive, passion and Creativity of the whole staff and volunteer team. Thank you for being passionate, inclusive and responsive in all that you've done for people living with HIV. Thanks to our ambassadors Every year, many people support George House Trust by sharing our message5, championing our work and influencin8 change for people living with HIV. We'd like to say a particular thanks to our Patron, Russel T. Davies who's continued support is so appreciated. We'd also like to say a massive thank you to all of our formal and informal ambassadors who've been essentlal in raising awareness of our work in the year. Thanks to our funders Every single penny that comes into George House Trust is invested in our life-changing work. We'd like to recognise the significant contribution of everyone who's donated money to George House Trust to support our work through a one-off donation, as a regular giver or simply making a donation for a red ribbon. We'd like to say thank you for everyone's who's completed 3 charity challenge such a5 running, walking or climbing or if you've baked cakes; whatever fundraising you've done to support our work; thank you. We'd like to say a masslve thank you to all the bars in Manchesterf5 Gay Village and specifically to the Village Licensed Bu5ines5 Association for all their support and fundraising to support our work and of course their ongoing support for World AIDS Day. We'd like to say thank you to all of the organisation's that have funded our essential work through grants and contracts including: Grèater Man¢he5ter Health and Social Care Partnership, Mac Viva Glam Imac AIDS Fund). Manchester City Council (Our Manchester VCS Grants Programmel, Manchester Health and Care Commissionin& Manchester Pride, The National Lottery Community Fund and Viiv Healthcare. We'd like to say thank you to all of our PaSH Partnership funders including.. Bolton Councll, Bury Councll, M8n¢hester City Council. Oldham Coun¢ll. Rochdale Council. Salford City Coun¢il, Stockport Council, Tameside Council, Trafford Council and Wigan Council. We'd also like to thank all 10 boroughs for all now being signed up to the George House Trust Formula Milk Scheme. Finally, we'd like to say a massive thank you to all of our corporate supporter5; not only does your investment make a difference, but we truly value the relationship we have and the mutual benefit of working collaboratively, so thank you Gay Pride Shopi Kimpton Clocktower Hotel, Autotrader and Homobloc. Financial Review The trustees agreed an annual budget of £626,975 for the financial year beginning I" April 2021 with a forecast defi¢it of £127,366. The actual income for the year was £807.438, resulting in a deficit at year end of £29,369. Unrestricted funds at the year-end amounted to £1,303.653 with £597,764 freely available. as £589,704 was invested in fixed assets and a further £116,185 designated to other funds. The free reseNes are in exce55 of the target agreed by the trustees, however recognising the continued operational and financial uncertainty as a result of Covid, the trustees felt it was prudent to maintain this posltion and keep the organisational budget and progress against income generation under review. The tru tee report was proved by the Board of Trustees. David Ca right {Tre Surer and Trustee) Dated- 28 September 2022 Page 16

Trustee Responsibilities

The trustees are responsible for preparing the Trustees’ Report and financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity including the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• Select suitable accounting policies and apply them consistently.

• Observe the methods and principles of the Charities SORP.

• Make judgements and estimates that are reasonable and prudent.

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.

• Prepare the financial statements on the “going concern basis” unless it is inappropriate to presume the charity will continue in operation.

The trustees are responsible for maintaining accounting records that disclose with reasonable accuracy, at any time, the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts Reports) Regulations 2008 and the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of Disclosure to Auditor

So far as the Board of Trustees is aware:

• there is no relevant audit information of which the charity’s auditors are unaware

• it has taken all the steps that it ought to have taken as a Board in order to make itself aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

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Independent Auditors’ Report

To the Members of George House Trust

Opinion

We have audited the financial statements of George House Trust for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of Companies Act 2006.

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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Independent Auditors’ Report

To the Members of George House Trust (Continued)

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit:

• the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also directors of George House Trust for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditors’ Report

To the Members of George House Trust (Continued)

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities including fraud. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our commercial knowledge and experience of the charity sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation and employment legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual or unexpected relationships;

• tested journal entries to identify unusual transactions; and

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative or potential bias.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• • reading the minutes of meetings of those charged with governance; and

• enquiring of management as to actual and potential litigation and claims.

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There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect that those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the members as a body, for our audit work, for this report, or for the opinion we have formed.

David Kay FCA (Senior Statutory Auditor)

For and on behalf of Barlow Andrews LLP Chartered Accountants and Statutory Auditors Carlyle House, 78 Chorley New Road, Bolton

28 September 2022

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George House Trust

Statement of Financial Activities (Including Income and Expenditure Account)

For the Year Ended 31 March 2022

Notes 3 4 6 6 6 Income Donations and legacies Other trading activities Fundraising activities Training and conferences Venue hire Income from investments Rent received Bank interest Income from charitable activities Local Authorities M.A.C AIDS Fund UK ViiV Healthcare North Manchester General Hospital National Lottery Community Fund Manchester Pride LGBTQ Community Fund Other bodies Total income Expenditure Expenditure on raising funds Costs of generating voluntary income Fundraising trading: costs of goods sold and other costs Expenditure on charitable activities Total expenditure Net movement before transfers between funds Transfers between funds Net movement in funds	Restricted Funds 2022 £ Unrestricted Funds 2022 £ Total Funds 2022 £ As Restated Restricted Funds 2021 £ As Restated Unrestricted Funds 2021 £ As Restated Total Funds 2021 £ - 80,246 80,246 - 186,557 186,557 29,117 35,211 64,328 - 8,913 8,913 - 2,100 2,100 - 1,900 1,900 - 760 760 - 495 495 - 20,000 20,000 - 15,000 15,000 - 799 799 - 750 750 59,037 414,496 473,533 46,500 391,838 438,338 - - - 70,016 - 70,016 29,000 - 29,000 - - - - 18,500 18,500 - 18,500 18,500 84,422 - 84,422 101,237 - 101,237 10,000 - 10,000 - - - - 10,000 10,000 - - - 12,250 1,500 13,750 7,500 2,843 10,343
	223,826 583,612 807,438 225,253 626,796 852,049
	- 44,876 44,876 - 7,391 7,391 - 5,205 5,205 - 666 666 229,497 557,229 786,726 203,103 448,436 651,539
	229,497 607,310 836,807 203,103 456,493 659,596
	(5,671) (23,698) (29,369) 22,150 170,303 192,453 2,093 (2,093) - (80,983) 80,983 -
	(3,578) (25,791) (29,369) (58,833) 251,286 192,453

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George House Trust

Statement of Financial Activities (Including Income and Expenditure Account)

For the Year Ended 31 March 2022

Notes Net movement in funds Fund balances brought forward at 1 April 16 Fund balances carried forward at 31 March 16	Restricted Funds 2022 £ Unrestricted Funds 2022 £ Total Funds 2022 £ As Restated Restricted Funds 2021 £ As Restated Unrestricted Funds 2021 £ As Restated Total Funds 2021 £ (3,578) (25,791) (29,369) (58,833) 251,286 192,453 142,404 1,329,444 1,471,848 201,237 1,078,158 1,279,395
	138,826 1,303,653 1,442,479 142,404 1,329,444 1,471,848

All incoming resources and resources used arose on continuing activities. There are no recognised gains or losses other than as disclosed above.

The accompanying notes on pages 26 to 46 form part of these financial statements.

The figures for 2021 for income from charitable activities and transfers between funds have been restated as per note 21.

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George House Trust Balance Sheet As at 31 March 2022 Notes As Reststed 2021 2022 Fixed a55etS Tangible assets Investments li 363,388 300,000 663,388 378,012 300,000 12 678,012 Current assets Debtors Cash at bank and in hand 13 141,876 839,806 981,682 1202,5911 141,926 868,588 1,010,514 1216,6781 Creditors: Amounts falling due within one year 14 Net current assets 779.091 793,836 Net assets 1,442,479 1,471,848 The funds otthe charity Restricted funds 16 138,826 142,404 Unrestrictedfunds Designated funds 16 751,902 760,085 General fund 16 551,751 569,359 Total charity funds 1,442,479 1,471,848 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The financial statements on pages 22 to 46 were approved by the Board of Trustees on 28 September 2022. Andrew Sloan (Chair) Davld Ca rig {Tre surer) The accompanying notes are an integral part of this balance sheet. The 2021 figure for debtors has been restated, as per note 21. Page 24

George House Trust

Statement of Cash Flows

For the Year Ended 31 March 2022

Notes Cash flows from operating activities: Net cash used in operating activities 18 Cash flows from investing activities: Interest and rental income Purchase of tangible fixed assets Net cash used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year Analysis of cash and cash equivalents Cash at bank and in hand Total cash and cash equivalents 19	2022 £ (44,568) 20,799 (5,013) 15,786 (28,782) 868,588 839,806 839,806 839,806	2021 £ 231,326
		15,750 -
		15,750
		247,076 621,512
		868,588
		868,588
		868,588

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George House Trust

Notes to the Financial Statements

For the Year Ended 31 March 2022

1. Accounting Policies

a) General information

George House Trust is a company limited by guarantee, registered in England and Wales, and accordingly does not have a share capital. Every member of the company undertakes to contribute £1 in the event of the charitable company being wound up while he or she is a member. The company number, charity number and address of the registered office is given in the reference and administration information on page 1 of these financial statements. The principal nature of the charity's operations is to support people living with and affected by HIV in the North-West of England, to deliver interventions to help prevent the transmission of HIV and to campaign and educate to bring an end to HIV related stigma and discrimination.

b) Basis of accounting

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

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 2019) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

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

c) Preparation of financial statements on a going concern basis

The accounts are prepared on a going concern basis. In response to the COVID-19 pandemic, the Trustees have considered the impact on the charity of possible scenarios as a result of COVID-19, and believe there are sufficient reserves for the charity to continue as a going concern. The Trustees consider that there are no material uncertainties about the trust's ability to continue as a going concern.

d) Volunteers

Other than significant donated gifts-in-kind, no amounts are included in respect of the substantial contributions made by the many volunteers and volunteer organisations who provide various services and supplies free of charge. Further details of the contribution made by volunteers can be found in the management committee's report.

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George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

1. Accounting Polices (continued)

e) Fund accounting

Unrestricted funds comprise the accumulated surplus or deficit on the statement of financial activities. They are available for use at the discretion of the Trustees in furtherance of the general objectives of George House Trust.

Restricted funds are funds subject to specific restrictive conditions imposed by donors or by the nature of the appeal. The purpose and use of the restricted funds are set out in the notes to the financial statements.

All incoming resources and resources expended are shown in the statement of financial activities on pages 22 and 23.

Designated funds comprise unrestricted funds which have been set aside at the discretion of the Trustees for specific purposes. The purpose and use of the designated funds are set out in the notes to the financial statements.

f) Incoming resources

Voluntary income including donations, gifts and legacies and grants that provide core funding or are of general nature are recognised where there is entitlement, it is probable the income will be received and the amount can be measured with sufficient reliability. Such income is only deferred when:

• The donor specifies that the grant or donation must only be used in future accounting periods: or

• The donor has imposed conditions which must be met before the charity has unconditional entitlement.

Investment income, including rents from investment properties, is recognised on a receivable basis.

Income from charitable activities, including income received under contract or where entitlement to grant funding is subject to specific performance conditions, is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support welfare and support services and is recognised where there is entitlement, it is probable the income will be received, and the amount can be measured with sufficient reliability. Income is deferred when the income is received in advance of the service to be provided.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

1. Accounting Policies (continued)

g) Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. The Contractual arrangements are recognised as services are supplied.

• Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

• Charitable activities include expenditure associated with the payment of welfare grants to relieve poverty of people living with HIV and various other support services.

• Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

• Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

h) Transfers

Transfers will be made from unrestricted funds to cover an overspend on a restricted fund. Transfers between designated funds and general funds are made at the discretion of the trustees as explained in note 16. In the prior year, transfers were recognised between restricted and unrestricted funds to correctly represent depreciation charged on fixed assets.

i) Grants payable

Grants are charged in the financial statements when approved.

j) Tangible fixed assets

There is no limit below which fixed assets are not capitalised. Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life as follows:

Fixtures and equipment - 20%/33[1/3 ] % on a reducing balance/straight-line basis, respectively Freehold property - Over 50 years straight-line

k) Investments

Investment property is included at market value at the balance sheet date. Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the statement of financial activities based on the market value at year end.

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George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

1. Accounting Policies (continued)

l) Pension costs

The trust pays contributions into employees' auto enrolment plans or their own money purchase pension plans. The contributions to the plans are charged as expenditure as they become payable.

m) Employee benefits

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

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

n) Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities as incurred.

o) Debtors

Trade and other debtors are recognised at the settlement amount due.

p) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid bank deposits.

q) Creditors

Creditors are recognised when 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 can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Deferred income is income which is included in the year in creditors or has been received into the bank, but which relates to a subsequent period, such as a grant relating specifically to a future period, is recognised in the Statement of Financial Activities of that period.

r) Financial instruments

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

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

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

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George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

1. Accounting Policies (continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as receivable within one year are not amortised.

2. Judgements and key sources of estimation uncertainty

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

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

3. Donations and legacies

Donations Legacies	2022 £ 70,246 10,000 80,246	2021 £ 36,557 150,000
		186,557

All the income from donations and legacies in 2022 and 2021 were unrestricted.

4. Local authority funding

Public health Other local authority funds	2022 £ 415,046 58,487 473,533	2021 £ 399,830 38,508
		438,338

During the year £59,037 (2021 - £46,500) of the local authority funding was restricted.

Page 30

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

5. Grants paid

Grants paid
George House Trust Welfare Fund – see note 6 LGBTQ Community Fund Agency welfare – see note 17	2022 £ 35,289 20,000 - 55,289	2021 £ 45,035 - -
		45,035

Welfare grants were made to 164 (2021 – 281) individuals.

During the year 1 trustee, who is a service user, received welfare payments from the George House Trust Welfare Fund totalling £214 (2021 - £75 to 1 trustee) and no trustees received agency (external to George House Trust) welfare payments this year (2021 - £125 to 1 trustee). No payments were made to individuals in their capacity as trustees.

During the year, welfare grant payments of £27,146 (2021 - £35,643) were restricted.

Page 31

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

6. Expenditure

Basis of Allocation Costs directly allocated to activities Grants (note 5) Direct Volunteer expenses Direct Project Staff costs (including training) Direct User expenses Direct Fundraising events Direct Telephone, postage & printing costs Direct Publicity and distribution Direct Support costs allocated to activities Computer costs Usage Rent and rates Usage Repairs and maintenance Usage Heat, light and power Usage Security Usage Cleaning Usage Insurance Usage Printing and stationary Usage Publications and affiliations Usage Telephone and facsimile Usage Postage Usage Recruitment Usage

Expenditure on raising funds Expenditure on charitable activities Voluntary Income Fundraising Total expenditure on raising funds Welfare Grants Volunteer & User Activities Support Costs Total expenditure on charitable activities 2022 Total expenditure 2021 Total expenditure £ £ £ £ £ £ £ £ £ - - - 27,146 28,143 - 55,289 55,289 45,035 - - - - 13,282 - 13,282 13,282 6,144 - - - - 424,482 - 424,482 424,482 329,820 - - - - 47,828 - 47,828 47,828 60,526 - 5,205 5,205 - - - - 5,205 666 - - - - 5,740 - 5,740 5,740 9,699 290 - 290 - 5,519 - 5,519 5,809 4,330 486 - 486 - 11,950 2,299 14,249 14,735 14,986 226 - 226 - 5,555 1,069 6,624 6,850 7,074 282 - 282 - 6,919 1,331 8,250 8,532 4,838 263 - 263 - 6,461 1,243 7,704 7,967 5,240 63 - 63 - 1,540 296 1,836 1,899 2,208 472 - 472 - 11,606 2,233 13,839 14,311 10,837 237 - 237 - 5,824 1,120 6,944 7,181 6,061 301 - 301 - 7,457 1,434 8,891 9,192 6,658 65 - 65 - 1,597 307 1,904 1,969 1,140 181 - 181 - 4,437 853 5,290 5,471 9,001 46 - 46 - 1,123 216 1,339 1,385 1,017 10 - 10 - 244 47 291 301 18,615

Page 32

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

6. Expenditure (continued)

.Expenditure (continued)
Basis of Allocation Staff costs Staff time Staff training and travel Staff time Bad debt (credit)/expense Usage Depreciation Usage Governance costs: Bank charges Usage Trustee training, meetings and travel Usage Legal and professional fees Usage Audit Usage		Expenditure on raising funds Expenditure on charitable activities Voluntary Income Fundraising Total expenditure on raising funds Welfare Grants Volunteer & User Activities Support Costs Total expenditure on charitable activities 2022 Total expenditure 2021 Total expenditure £ £ £ £ £ £ £ £ £ 38,194 - 38,194 - 7,667 96,280 103,947 142,141 74,181 3,109 - 3,109 - 624 7,838 8,462 11,571 2,555 1 - 1 - 24 5 29 30 300 650 - 650 - 15,924 3,063 18,987 19,637 21,137 - - - - - 1,722 1,722 1,722 1,208 - - - - - 4,364 4,364 4,364 826 - - - - - 14,914 14,914 14,914 11,394 - - - - - 5,000 5,000 5,000 4,100
		44,876 5,205 50,081 27,146 613,946 145,634 786,726 836,807 659,596

All the expenditure of £50,081 (2021 - £8,057) on raising funds was unrestricted. Expenditure on charitable activities was £786,726 (2021 - £651,539) of which £557,229 (2021 - £448,436) was unrestricted and £229,497 (2021 - £203,103) was restricted.

Page 33

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

6. Expenditure – prior year information

		Expenditure on raising	Expenditure on raising	funds	Expenditure on charitable activities	Expenditure on charitable activities	Expenditure on charitable activities
	Basis of	Voluntary	Fundraising	Total	Welfare	Volunteer &	Support	Total	2021
	Allocation	Income		expenditure	Grants	User	Costs	expenditure on	Total
				on raising		Activities		charitable	expenditure
				funds				activities
		£	£	£	£	£	£	£	£
Costs directly allocated to activities
Grants (note 5)	Direct	-	-	-	35,643	9,392	-	45,035	45,035
Volunteer expenses	Direct	-	-	-	-	6,144	-	6,144	6,144
Project staff costs (Including training)	Direct	-	-	-	-	329,820	-	329,820	329,820
User expenses	Direct	-	-	-	-	60,526	-	60,526	60,526
Fundraising events	Direct	-	666	666	-	-	-	-	666
Telephone, postage & printing costs	Direct	-	-	-	-	9,699	-	9,699	9,699
Publicity and distribution costs	Direct	216	-	216	-	4,114	-	4,114	4,330
Support costs allocated to activities
Computer costs	Usage	494	-	494	-	12,154	2,338	14,492	14,986
Rent and rates	Usage	233	-	233	-	5,737	1,104	6,841	7,074
Repairs and maintenance	Usage	160	-	160	-	3,923	755	4,678	4,838
Heat, light and power	Usage	173	-	173	-	4,250	817	5,067	5,240
Security	Usage	72	-	72	-	1,791	345	2,136	2,208
Cleaning	Usage	358	-	358	-	8,788	1,691	10,479	10,837
Insurance	Usage	200	-	200	-	4,915	946	5,861	6,061

Page 34

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

6. Expenditure – Comparative information (continued)

Basis of Allocation Support costs allocated to activities (continued) Printing and stationery Usage Publications and affiliations Usage Telephone and facsimile Usage Postage Usage Recruitment Usage Staff costs Staff Staff training and travel Staff Bad debt (credit)/expense Usage Depreciation Usage Governance costs: Bank charges Usage Trustee training, meetings and travel Usage Legal and professional fees Usage Audit Usage	Expenditure on raising funds Voluntary Income Fundraising Total expenditure on raising funds Welfare Grants £ £ £ £ 220 - 220 38 - 38 297 - 297 34 - 34 614 - 614 3,454 - 3,454 120 - 120 10 - 10 698 - 698 - - - - - - - - - - - -	Expenditure on charitable activities Volunteer & User Activities Support Costs Total expenditure on charitable activities 2021 Total expenditur e £ £ £ £ - 5,399 1,039 6,438 6,658 - 924 178 1,102 1,140 - 7,300 1,404 8,704 9,001 - 824 159 983 1,017 - 15,097 2,904 18,001 18,615 - 3,570 67,157 70,727 74,181 - 123 2,312 2,435 2,555 - 243 47 290 300 - 17,142 3,297 20,439 21,137 - - 1,208 1,208 1,208 - - 826 826 826 - - 11,394 11,394 11,394 - - 4,100 4,100 4,100
	7,391 666 8,057 35,643	511,875 104,021 651,539 659,596

All the expenditure of £8,057 (2020 - £45,382) on raising funds was unrestricted. Expenditure on charitable activities was £651,539 (2020 - £638,816) of which £448,436 (2020 - £499,104) was unrestricted and £203,103 (2020 - £139,712) was restricted.

Page 35

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

7. Analysis of staff costs, trustee expenses and key management personnel remuneration

Wages and salaries Social security costs Other pension costs	2022 £ 469,852 39,562 33,801 543,215	2021 £ 334,895 30,123 26,889
		391,907

The average number of employees during the year was 17 (2021 – 14)

The average monthly number of employees, calculated on the basis of full time equivalents, during the year and analysed by function was:

lysed by function was:
Charitable activities including support costs Fundraising and publicity Management and administration	2022 Number 11 1 3 15	2021 Number 9 1 2
		12

None of the trustees received any remuneration (2021 - none). Expenses reimbursed to 6 trustees (2021 - 2 trustees) for travel and subsistence amounted to £952 (2021 - £386).

A number of the trustees are active volunteers in the organisation, fulfilling roles additional to their responsibilities as trustees. The above figure of £952(2021 - £386) consists of £574 (2021- £286) in relation to volunteer activities and £378 (2021 - £100) in relation to governance responsibilities.

The key management personnel of the charity comprise the trustees, chief executive officer, services director and financial director.

During the financial year, the total employment benefits of the key management personnel including any employer pension contributions were £163,551 (2021 - £131,083).

No employees received emoluments exceeding £60,000 (2021- none).

8. Related party transactions

In addition to those items recorded in notes 5 and 7 in relation to trustees, a £2,000 donation was received in the year from Adam Recruitment Ltd, of which a trustee, Vanessa Jackson, is a director. Also, recruitment fees of £12,480 were paid to this company in the prior year, the transaction being on an arm’s length basis and competitively priced.

Page 36

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

9. Pension costs

The charity operates a defined contribution pension scheme on behalf of its employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The contributions payable for the year amounted to £33,801 (2021 - £26,889). Contributions totalling £2,234 (2021 - £2,174) were payable to the scheme at the end of the year and are included in creditors.

10. Net expenditure for the year

	2022	2021
	£	£
Net expenditure for the year is stated after charging:
Auditor’s remuneration:
Audit fee	5,000	4,100
Accountancy	3,280	2,020
Depreciation	19,637	21,137

11. Fixed assets

Freehold land & buildings £ Cost At start of year 559,101 Additions - _ At end of year 559,101 __ Depreciation At start of year 197,033 Charge for the year 11,183 __ At end of year 208,216 _ Net book value 31 March 2021 _362,068 31 March 2022 _350,885	Fixtures & Equipment £ 420,739 5,013 _ 425,752 _ 404,795 8,454 _ _ 413,249 _ __ 15,944 ____12,503 ___	Total £ 979,840 5,013 _ 984,853 ________ 601,828 19,637 ________ 621,465 ________ _378,012 363,388

The property included in freehold land and buildings is subject to a legal charge in the form a restriction, based on a contribution of £150,000 made towards the original purchase price of the property. Upon sale of the property, George House Trust will be required to repay this amount plus a proportion of any gains made.

Page 37

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

12. Investments
	Investment
	Property
	£
Fair value
Beginning of year	300,000
Revaluations	-
End of year	300,000
Net book value
Beginning of year	300,000
End of year	300,000

The investment property was valued by the Trustees, as they believe there have been no material movements since the professional valuation carried out by WT Gunson on 31 July 2020.

If investment properties had not been revalued, they would have been included at the following historical cost:

Cost 13. Debtors Trade debtors Other debtors Prepayments Accrued income		2022 £ 322,603__ 2022 £ 110,685 3 21,964 9,224 141,876	_	2021 £ 322,603
				2021 £ 83,289 3 20,543 38,091 141,926

Page 38

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

14. Creditors: Amounts falling due within one year

Trade creditors Taxation and social security Other creditors Accruals Deferred income (see below) Deferred income included above Balance at beginning of year Amount released to incoming resources Amount deferred in year Balance at end of year	2022 £ 26,644 11,727 6,283 21,592 136,345 202,591 149,898 (133,895) 120,342 136,345	2021 £ 34,144 8,594 6,087 17,955 149,898 216,678 63,855 (63,855) 149,898 149,898

15. Analysis of net assets between funds

Fixed assets £ Restricted funds Properties 73,684 Other - Unrestricted funds Designated funds 577,201 General funds 12,503 Total funds 663,388 Tangible Prior year: Fixed assets £ Restricted funds Properties 76,684 Other - Unrestricted funds Designated funds 585,384 General funds 15,944 Total funds 678,012	Net current assets £ - 65,142 116,185 597,764 779,091 Net current assets £ - 65,720 174,701 553,415 793,836		Total £ 73,684 65,142 693,386 610,267
			1,442,479
			Total £ 76,684 65,720 760,085 569,359
			1,487,851

Page 39

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

16. Statement of funds

1 April 2021 £ 569,359 27,501 45,000 15,000 60,000 7,200 300,000 285,384 20,000 1,329,444 76,684 Current year: General funds Designated funds Building maintenance Income generation lead Age+ Project Welfare Fund Destitution Fund Gregory’s Place Fund 77 Ardwick Green unrestricted property Landlord fund Total unrestricted funds Restricted funds Properties Vodafone Word of Difference 153 30,552 1,273 14,618 - 3,744 521 14,345 M.A.C. Aids Fund UK Lloyds TSB Foundation Funding National Lottery Community Fund B & Q Foundation GM Boroughs Manchester Guardian Society Manchester City Council Manchester City Council – Formula Milk - Manchester City Council – African Men’s Engagement - Manchester Pride - MSD - Parent’s Guide Project - Salford City Council 514 ViiV Healthcare - Virgin Media 02 - VLBA - Total restricted funds 142,404 Total funds 1,471,848	Income Expenditure £ £ 583,612 (515,533) - (8,535) - (36,355) - (4,894) - (27,960) - (5,850) - - - (8,183) __- ____- 583,612 (607,310) - (3,000) - - - (30,209) - - 84,422 (82,378) 5,000 - 4,795 (5,234) - - 11,159 (22,564) 5,000 (6,333) 32,083 (32,083) 10,000 (10,000) 6,250 (5,852) 3,000 - 3,000 (2,084) 29,000 (29,760) 1,000 - 29,117 - 223,826 (229,497) 807,438 (836,807)	Transfers in/(out) £ (27,171) 8,534 - 10,894 - 5,650 - - - (2,093) - - - - - - - - - 1,333 - - - - 760 - - 2,093 -	Gains & losses £ - - - - - - - __ - - - - - - - - - - - - - - - - - - - - - -	31 March 2022 £ 610,267 27,500 8,645 21,000 32,040 7,000 300,000 277,201 20,000
				1,303,653
				73,684 153 343 1,273 16,662 5,000 3,305 521 2,940 - - - 398 3,000 1,430 - 1,000 29,117 138,826 1,442,479

The designated funds represent:

• (a) The buildings maintenance fund represents funds set aside for the maintenance and upkeep of buildings. During the year, £8,535 was spent on building repairs, with a transfer from general funds of £8,534 also being made to maintain the designated fund at £27,500.

• (b) The Gregory’s Place Fund represents the value of the property which is to be used as the Gregory’s Place HIV Family Centre. There have been no movements for the current year. Any movement in funds relates to fair value movements in the investment property.

Page 40

George House Trust

Notes to the Financial Statements (Continued)

For the year ended 31 March 2022

16. Statement of funds (continued)

• (c) The unrestricted part of the 77 Ardwick Green North property has been transferred into a separate designated fund to enable the movements to be monitored by the trustees. Each year an amount representing the movement in the net book value of this property will be transferred to or from the fund.

• (d) As George House Trust is a landlord, a designated fund of £20,000 has been created to ensure that any costs associated with this position can be met from it.

• (e) The Welfare Fund is designated as the trustees recognise the huge impact the grants of goods such as washing machines, cookers or clothing from the George House Trust make to people in financial hardship. During the year, £27,960 was spent from the fund.

• (f) The George House Trust Destitution Fund provides access to small cash grants for people living with HIV who have no recourse to public funds for the purchase of essential and/or personal items. During the year £5,850 was spent from the fund and a transfer from general funds was made of £5,650 to maintain the fund at £7,000.

• (g) The post of Income Generation Lead was secured in May 2021, with the postholder undertaking occasional hours in May and full-time hours from the end of May. The cost of recruitment, salary and other costs relating to the post in the year was £36,355.

• (h) Age+, a new project in the prior year, initially for 12 months, is designed to meet the needs of an ageing population of people living with HIV. The fund supports the Age+ Project Coordinator to develop activities and events including HIV-focused and general health information sessions, peer support groups, creative and health and wellbeing workshops, cultural activities and visits to local events and attractions. During the year, £4,894 was spent against this fund, with a transfer from general funds of £10,894 being made to maintain the fund at £21,000.

The restricted funds represent:

• (a) The property fund which comprises land and buildings purchased from restricted donations and contributions from donors.

• (b) MAC Viva Glam continues to fund elements of our work to reduce barriers and address poverty for people living with HIV and also to fund elements of service delivery.

The funds are used to:

• Supply food and activities at events and courses

• Reimburse public transport costs to attend appointments at George House Trust

• Provide food parcel vouchers.

• Provide supervision to our volunteer counsellors.

• Provide interpreting services to service users who do not speak English.

Page 41

George House Trust

Notes to the Financial Statements (Continued)

For the year ended 31 March 2022

16. Statement of funds (continued)

• (c) The National Lottery Community Fund provided a grant to fund our Better Together Peer Mentoring Project. The Project runs for five years to March 2022 and provides peer-led support for people living with HIV across Greater Manchester by training and developing people living with HIV as Volunteer Peer Mentors. Peer Mentors will be matched with mentees at George House Trust to provide a mix of short, medium and longer-term mentoring to people living with HIV in the community. A project legacy is being created through the production of videos and other online content about peer mentoring and a women’s empowerment project.

• (d) The ‘Our Manchester’ fund (funded by Manchester City Council) provides additional hours for our Volunteer Coordinator to manage our Telephone Buddies project. The funding will support the volunteering process and associated costs. The Volunteer Coordinator will seek to recruit, train and manage additional volunteers who reach out to those people who have experienced, or who may have been experiencing social isolation.

The fund also supports Manchester residents living with HIV to access group events, which provide the opportunity for service users to meet and enable informal peer support in a relaxed setting.

The Manchester City Council ‘Formula Milk’ grant funds start-up equipment (bottles, steriliser, cleaning equipment) and formula milk for the first 12 months of a baby’s life. The aim of the scheme is to eradicate the risk of vertical transmission of HIV to infants born to mothers with HIV and to improve maternal and infant health and wellbeing.

A grant from Manchester City Council enabled us to recruit an African Men’s Engagement Worker to launch our African Men’s Engagement Programme – ‘Calabash’. The programme seeks to increase the opportunities to access services for African men through the Calabash group and one-to-one support.

• (e) The Salford City Council ‘Formula Milk’ grant funds start-up equipment (bottles, steriliser, cleaning equipment) and formula milk for the first 12 months of a baby’s life. The aim of the scheme is to eradicate the risk of vertical transmission of HIV to infants form to mothers with HIV and to improve maternal and infant health and wellbeing.

• (f) Bolton, Bury, Oldham, Rochdale, Stockport, Tameside, Trafford and Wigan Metropolitan Borough Councils also provide support to new mothers through the ‘sport-purchase’ of our service to provide a start-up kit (bottles, steriliser, cleaning equipment) and formula milk for the first 12 months of the baby’s life.

• (g) Our grant from MSD enabled us to recruit a part-time project coordinator for 12 months to our Positive Speakers programme on a 12-month contract. The aim is to increase the number of trained volunteers; increase the diversity of our volunteers and to establish future sustainable income to continue and build on the Positive Speaker programme beyond the end of the MSD grant.

Page 42

George House Trust

Notes to the Financial Statements (Continued)

For the year ended 31 March 2022

16. Statement of funds (continued)

• (h) Manchester Pride granted £10,000 towards our Welfare Fund, which exists to provide support to anyone living with HIV in the Northwest who is facing financial hardship. Applications to the fund are considered for items such as clothing, cookers, washing machines etc. or other items that would make a positive contribution to someone’s health & wellbeing.

• (i) We received a grant from the B&Q Foundation to redecorate our four counselling rooms to create a welcoming, friendly and supportive environment.

• (j) ViiV Healthcare generously supported our Age+ project by funding the fulltime Age+ Project Coordinator post. The Age+ Project works with and supports people over the age of 55 and living with HIV. The Project Coordinator will also co-develop, with people living with HIV, a ‘kite marked’ training module on HIV and ageing with HIV for local residential care homes and care providers.

• (k) The Village Licensed Businesses Association in Manchester launched a fundraiser to in August 2021. 50% of the funds raised are distributed to LGBT Foundation and 50% to George House Trust, which is allocated to our Welfare Fund, providing support to people facing financial hardship.

Page 43

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

16. Statement of funds (continued)

Prior year: General funds Designated funds Building maintenance Income generation lead Age+ Project Welfare Fund Destitution Fund Gregory’s Place Fund 77 Ardwick Green unrestricted property Landlord fund Total unrestricted funds Restricted funds Properties Vodafone Word of Difference M.A.C. Aids Fund UK Lloyds TSB Foundation Funding National Lottery Community Fund Cotton District GM Boroughs Manchester Guardian Society Manchester City Council Manchester City Council – Formula Milk Manchester Relief in Need Salford City Council Tesco Bags of Life Total restricted funds Total funds	1 April 2020 £ 522,202 28,327 - - - - 300,000 207,629 20,000 1,078,158 165,621 153 879 1,273 11,368 - - 521 19,821 1,197 - 404 - 201,237 1,279,395	Income Expenditure £ £ 626,796 (451,546) - - - - - - - - - - - - - (4,947) _____- 626,796 (456,493) - (6,235) - 70,016 (40,343) - - 101,237 (97,987) 2,000 (2,000) 9,591 (5,847) - - 29,159 (34,635) 4,000 (6,908) 5,000 (5,000) 3,750 (3,640) 500 (508) 225,253 (203,103) 852,049 (659,596)	Transfers in/(out) £ (128,093) (826) 45,000 15,000 60,000 7,200 - 82,702 __- 80,983 (82,702) - - - - - - - - 1,711 - - 8 (80,983) -	Gains & losses £ - - - - - - - - __ - - - - - - - - - - - - - - - - -	_	31 March 2021 £ 569,359 27,501 45,000 15,000 60,000 7,200 300,000 285,384 _20,000 1,329,444
						76,684 153 30,552 1,273 14,618 - 3,744 521 14,345 - - 514 -
						142,404 1,471,848

17. Other activities

In its role as an agency for administering payments, the charity collected £6,451 (2021 - £9,230) from other charities for disbursement to individuals. The amount disbursed in the year amounted to £6,451 (2021 - £9,230). These transactions are not included in the Statement of Financial Activities. The charity held £nil (2021 - £nil) at the year end which had not yet been disbursed to individuals. This amount is not included in the balance sheet.

Page 44

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

18. Reconciliation of net expenditure to net

cash flow from operating activities

2022 £ Net (expenditure)/income for the year (29,369) Adjustments for: Depreciation 19,637 Gains on investments - Interest and rental income (20,799) Decrease/(increase) in debtors 50 (Decrease)/increase in creditors (14,087) Net cash (used in)/provided operating activities (44,568) 19. Analysis of cash and cash equivalents Other non- cash 2021 Cash flows changes £ £ £ Bank balances 868,588 28,782 - 868,588 28,782 - Total 868,588 28,782 -	2021 £ 208,456 21,137 - (15,750) (65,912) 83,395
	231,326
	31 March 2022 £ 839,806
	839,806 839,806

20. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years	_	2022 £ 1,882 5,645 7,527	2021 £ 1,882 7,527
			9,409

Page 45

George House Trust

Notes to the Financial Statements (Continued)

For the Year Ended 31 March 2022

21. Prior year adjustment

Upon review, it was felt that grant income of £30,000 received from the M.A.C AIDS Fund UK should have been included as income in 2021. It hadn’t been treated this way in 2021 because the income wasn’t received until April 2021, however given that the funding had been committed to by the donor in March 2021, this was when the income should have been recognised, and so an adjustment has been made to include this as accrued income in the prior year. This had the effect of increasing restricted and total funds by £30,000 as at 31 March 2021.

In addition, upon further information coming to light regarding the restriction on the freehold property 7577 Ardwick Green North, an adjustment was made to the amount of prior year transfer between funds, as too great a proportion of the property’s overall stated book value was being classed as restricted funding. Consequently, a transfer of £82,702 from restricted funds to designated funds has been recognised in the prior year to correct the restricted fund element of the property as at 31 March 2021.

The net effect of the two prior year adjustments noted above was to reduce restricted funds as at 31 March 2021 by £52,702, increase designated funds as at 31 March 2021 by £82,702 and to increase total funds as at 31 March 2021 by £30,000.

Page 46