# **Annual Report of the Board of Trustees and Financial Statements: Year ended 31[st] March 2024**
Charity Number: **1143138** Company Number: **07575379**
## **George House Trust**
## **Financial Statements**
## **For the year ended 31 March 2024**
## **Contents**
||**Page**|
|---|---|
|Key Organisational Information|1|
|Annual Report of the Board of Trustees|2 - 19|
|Auditor’s Report|20 - 23|
|Statement of Financial Activities|24|
|Balance Sheet|25|
|Statement of Cash Flows|26|
|Notes to Financial Statements|27 - 46|
## **Key organisational information**
## **Charity Trustees and Company Directors**
Andrew Eadsforth Andrew Sloan, **Chair** Anthony Williams, **Treasurer** _(appointed 16 January 2024)_ David Cartwright John (Ged) Hutton John Lucas Kieran Yates Sharon White Vanessa Jackson, **Deputy Chair** Yvonne Richards ( _resigned 12[th] June 2023_ )
## **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.** , **Co-operative Bank** , **Charity Bank** , Nine Brindley Place, PO Box 101, Balloon Street, 182 High Street, Birmingham, B1 2HB. Manchester, M60 4EP. Tonbridge, TN9 1BE.
**Triodos Bank** , **Royal Bank of Scotland plc.** , Deanery Road, 5[th] floor, The Victoria, 150/185 The Quays, Bristol, BL1 5AS. Salford, M5 2SY.
## **Auditors**
**Barlow Andrews** , Carlyle House, 78 Chorley New Road, Bolton, BL1 4BY.
## **Organisation Contact Details**
Telephone: 0161 274 4499. Email: info@ght.org.uk. Website: https://ght.org.uk.
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## **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 2024. These are prepared to meet the requirements for a trustees’ 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).
## **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.
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 and approaches to 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 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.
## **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 was reviewed by trustees and formally approved at a Members’ Meeting on 5[th] August 2020, with an amendment to the charitable objects agreed by the Membership on 29[th] September 2022. George House Trust’s revised charitable objects are:
- 1) the relief of need of people living with, and affected by, HIV by the provision of responsive and relevant services.
- 2) to advance the education of the general public in all areas relating to HIV.
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## **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 nobody back.
## _George House Trust’s purpose is:_
Inspiring people living with HIV to live healthy and confident lives.
_George House Trust has three organisational values which are:_ Passionate. Inclusive. Responsive.
## **George House Trust Membership**
George House Trust is a member-led HIV charity with an active membership of **161** individuals at 31[st] March 2024.
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 and the Annual General Meeting [AGM] 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.
**82%** of members are living with HIV.
## **Governance**
There were **9** trustees on the board at 31[st] March 2024. The trustees have responsibility for working with the Chief Executive and wider leadership team in developing and delivering the strategy and key strategic decision making. Trustees meet at least four times each year as a full Board of Trustees, with regular focused meetings and strategy workshops scheduled throughout the year.
The Membership have responsibility for agreeing any constitutional decisions, such as any changes to the Charitable Objects.
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.
## **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.
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The process for recruiting trustees has been adapted to reflect the needs of the organisation, with the process now being:
[i] The Board of Trustees undertake a recruitment process through the Membership.
[ii] An interview takes place with internal stakeholders including two or more trustees, an employee, a volunteer and where it is possible, someone who accesses support.
[iii] The trustees make a recommendation to the Membership to appoint the person.
[iv] The trustee is appointed.
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 fewer than 8 for quoracy. A maximum of 6 trustees may be co-opted to the Board at any time.
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.
## **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 is committed to continuous feedback through Member engagement events and providing opportunities for employees, volunteers and people who access support from George House Trust to provide feedback through surveys and other engagement mechanisms. Feedback on the trustee performance is shared at the Annual General Meeting. George House Trust’s trustees commit to completing a regular skills audit which outlines any training needs for 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 trustees. The Board have also established a Nominations Committee to support the future planning and sustainability of the organisation.
## **Operational Structure**
At 31[st] March 2024, George House Trust employed **22** people. The 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. A Director of Operations and Delivery was appointed in June 2024, following structural changes in the Senior Leadership Team in the financial year.
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## **Operational Leadership Team**
**----- Start of picture text -----**
Chief Executive
35 hours. 1FTE.
Director of Operations
and Delivery.
35 hours. 1FTE.
Advice and Information Wellbeing Volunteering Finance Manager. Fundraising Manager.
Services Manager. Programmes Manager.
35 hours. 1FTE. Manager. 28 hours. 0.8FTE. 21 hours. 0.6 FTE. 35 hours. 1FTE.
**----- End of picture text -----**
## **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 following the Code of Fundraising Practice and the Fundraising Promise.
The Chief Executive holds operational responsibility for the team’s adherence to the Code of Fundraising Practice, supported by the Fundraising Manager who takes the lead on all day-to-day fundraising activity and administration.
## **Grant Making Policy**
George House Trust operated a ‘Wellbeing Fund’ [previously the ‘Welfare Fund’] in the period covered by this report. The Wellbeing Fund aims to provide items and services that help to relieve poverty amongst people living with HIV, in line with our charitable objects. The grants panel met every two months to review applications and allocate grants in line with agreed budgets. All applicants were 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 have been eligible for this service. There were set limits on the size and the number of grant allocations that could be made to an individual within any 12-month period. Since the Wellbeing Fund was introduced on 1st April 2023, the fund has focused on the most vulnerable people living with HIV and better evaluating the financial situation of applicants to ensure that those with the greatest need are prioritised.
George House Trust also established the Greater Manchester LGBTQ+ Community Fund in partnership with LGBT Foundation in 2021. Both organisations invested into the fund to distribute essential funds 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 trustees from each organisation and also included independent panel members. The fund was distributed during Summer 2023/Autumn 2023.
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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. The risk register is reviewed regularly by the Board of Trustees 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 inplace to effectively prepare for and manage those risks.
## **George House Trust’s Significant Assets**
George House Trust owns two properties:
- 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 designate within the budget 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 that 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:
The Board of Trustees review and agree the reserves policy annually, aligned with the annual budget setting process.
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## **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, with a focus on securing unrestricted income.
There are 4 strategic objectives for George House Trust which are:
| We will increase our reach.| We willprovidequalityservices.|
|---|---|
| We will involve morepeople livingwith HIV.| We will improve the waywe do things.|
The board measures performance against the strategic objectives through a cycle of reporting and presentations at Board Meetings through financial reporting, performance and impact reporting, all providing trustees with the assurance that George House Trust is meeting its charitable objects and agreed performance indicators.
George House Trust provided advice, information, support and guidance to **2,666** people living with HIV in the year.
Through our HIV stigma work, we reached **4,925** people through our Positive Speakers programme, **112** people through our Ageing Well Training and **10** people through our Skilling Up Employer Training.
We’ve included below some of the key areas of focus in the year against the four strategic objectives:
## **Strategic Objective 1:** _**We will increase our reach.**_
We continued to expand our offer, grow the team and ensure that more people benefitted from the support of George House Trust. We directly connected with **2,666** people living with HIV in the year through providing our dedicated, person-centred services and support.
We secured a 3-year investment in our ageing offer from The National Lottery Community Fund, creating the Ageing Well with HIV [Ageing Well] programme, expanding the support offer and reach across Greater Manchester and Liverpool for people aged 50+.
## **Strategic Objective 2:** _**We will provide quality services**_ .
We undertook our annual Impact Survey to establish the impact of the work that we do. There were more than **200** respondents, with **95%** stating that they were either ‘ _very satisfied_ ’ or ‘ _satisfied_ ’ with George House Trust. The feedback and insight from the Impact Survey has enabled us to review key areas of service delivery and explore identified gaps, which has led to the development of the offer around support to stop smoking.
During the year we commissioned Phoenix Digital to undertake a review of our digital services offer, the insight was used by the trustees to develop a specification for a website redesign to improve the digital experience of people connecting with George House Trust.
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**Strategic Objective 3:** _**We will involve more people living with HIV**_ .
During the year we embarked on a membership review, led by the Membership Working Group, with a focus on ensuring that the voice of people living with HIV was at the heart of all service design, delivery and development at George House Trust. The recommendation from the Membership Working Group was to design a new model of inclusion for the organisation, _The Friends of George House Trust_ .
During the year, the trustees committed to continuing providing Peer Mentoring as a core service offer, considering that there was no direct funding to support that programme of work.
We delivered a research project, funded by Manchester City Council to explore the experiences of people living with HIV accessing beauty treatments. We had over **400** responses to a survey and had really positive engagement with the beauty industry, including developing targeted resources and information.
## **Strategic Objective 4:** _**We will improve the way we do things**_ .
George House Trust implemented a restructure in the year, introducing a new Operational Management Team to strengthen the support and development of colleagues and enable more agile and autonomous decision making.
## **Providing advice, support and information for people living with HIV**
The **African Men's Engagement Project** continues to significantly increase the involvement of African men at George House Trust. Through collaborative efforts with clinicians in Greater Manchester, the Axess sexual health clinic in Liverpool and community outreach initiatives, there continues to be an increase in the number of referrals of African men to George House Trust.
The tailored and culturally aware support offered by the African Men’s Engagement Worker, continues to effectively address long-standing challenges such as HIV stigma, social barriers to participation and immigration hurdles that previously hindered these men from accessing services. This project has also played a key role in elevating the visibility of African men through engaging in volunteering opportunities and using their lived experience to become Positive Speakers.
**258** African men have been engaged in the last year with **181** one-to-one sessions completed with **92** people. **3** African men have joined the positive speaker programme making a total of **5** African men who are now positive speakers. **2** individuals have become volunteers making a total of **8** African men volunteering.
“ _I am incredibly grateful for the assistance I received from George House Trust, and I know that their continued efforts will continue to positively impact countless lives._ ”
**Ageing Well** has been designed to equip people aged 50+ who are living with HIV in Greater Manchester and Liverpool with the confidence to live a healthy life free from stigma and discrimination. We’ve connected to **789** people living with HIV and 50+ through one-to-one support, regular correspondence and engagement and group activities and information sessions.
**80** individuals have received one-to-one support. **61** people have made **277** attendances at events, activities and information sessions including Knit and Natter.
- 100% of Ageing Well event attendees reported feeling better connected.
- 99% reported improved confidence.
- 100% reported an improvement of skills and knowledge.
- 99% reported an improvement to in their general wellbeing.
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We continue to work in collaboration with paediatric and adult HIV teams at North Manchester General Hospital to deliver the **Children, Young People and Families** . The focus of the project has been to ensure that there’s up to date information about, and developments around HIV, the ability to meet other families that are living with HIV and form friendships that are supportive and an understanding about what its like to live with HIV within the family. It has given a voice to children and parents within clinic about their wishes, feelings and needs regarding their treatment and care.
Over the last year, **20** Children under the age of 18 and their families have accessed services and or support.
- There have been **30** one to one sessions.
- **3** peer support groups, **2** zoom sessions and **1** Christmas Event in this 12-month period.
- This year there has been an increase of **3** new Children to the service, that have accessed support, this emphasises the ongoing need and support for this service.
_“I was worried that I had to tell people about my HIV diagnosis, so thank you for your support, I feel much better now.”_
## **Young person**
We continued to provide **Destitution Support** to **6** people living with HIV during the year, supporting people who have no access to public funds to engage with their HIV treatment and care.
George House Trust continued to provide **Formula Milk** for new babies across Greater Manchester.
George House Trust, with funding from all **10** local authorities in Greater Manchester, provide free formula and a complete steriliser kit as an essential HIV prevention intervention.
The provision of formula milk has enhanced engagement in the wider services offer at George House Trust and general HIV care post-pregnancy. People report feeling relaxed because they do not worry about their baby’s milk, and others have mentioned they have managed to save some money, thus being able to pay other bills, e.g., electricity, and buy healthier food. People who are bottle feeding do not worry about the transmission of HIV through breastfeeding.
**21** families received **855** tins of formula milk in the period.
George House Trust’s **Intensive Support Programme** continued to provide intensive, person-centred support for people living with HIV who have a detectable viral load and are facing barriers in engaging with their HIV treatment and care. The programme focuses on the psycho-social needs of the individuals referred, and improves HIV medication adherence.
The service is available to those who are at risk of hospital admission, have a detectable viral load and have poor quality of life. During 2023/24 **2** Intensive Support Workers saw **58** individuals through the programme. Within the year:
- **27** had achieved an undetectable viral load.
- A further **two** have seen improvements in their Viral Load results.
- **47%** of clients (27/58) experienced an increase in CD4 count.
- **41%** reported an improvement in their engagement with their clinical appointments.
- Of those monitored during the period, **100%** of people reported an improvement in emotional health and improved wellbeing.
Of the total cases reviewed, **22%** were closed during the year, and **14%** (8 people) disengaged from the service. Sadly, **4** people passed away whilst receiving support from the team.
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“ _Having had HIV since the 80s I thought, oh here's another one of them ‘do gooders’ coming around again, let's see what pans out here, but little by little things kept changing. George House Trust would come round every week and help me to do things I had put off for years. I'm at a point now where I can do these things for myself and my life has completely changed. I'm happy to start living again now._ ”
## **Person accessing Intensive Support**
George House Trust continued to provide **Money and Debt Support** for people living with HIV, providing **280** one-to-one support sessions to **162** people. A total of **129** benefits issues and **124** individuals debts presented through the service.
Financial Gains through the information and support provided totals **£632,728.25**
- **£ 608,104.02** for successful benefit claims and appeals.
- **£10,308.82** debt reduction.
- **£ 6,893.83** in debt written off.
- **£ 5,714.62** Trust Fund awards.
- **£ 1,706.96** miscellaneous money obtained.
- **£130,214.76** – total debt dealt with.
- **86** debts resolved through advocacy.
“ _I just felt like saying thank you once more. I really appreciate your help and understanding with helping me navigate through this situation over the years. It’s been a massive help to me and I’m sure many others too so thank you very much, you are valued beyond measure._ ” **Person receiving benefits advice.**
We continued to provide a comprehensive programme of **One-to-one Support** for people living with HIV across Greater Manchester and Liverpool.
In Liverpool, we connected **150** people living with HIV through our offer. Through our one-to-one support in Liverpool, we provided **270** interventions with **106** people. There were **122** attendances at events and information sessions with **43** individuals.
There were **12** Positivity Group Meetings (Liverpool’s Peer Support Group) and **9** Positivity+ Group Sessions (events in the community across Liverpool), events took place in the year, including sessions on: living with HIV, managing your HIV and a number of social activities.
We supported **10** people with PIP Applications, supported **5** people with PIP Assessments, supported **4** people with Universal Credit. We issued **25** Foodbank Vouchers and we supported **8** people who were housebound through community outreach visits.
“ _George House Trust has been for me an absolutely brilliant service, after I had a stroke I have been 100% supported, nothing has been too much and I say trust in the Trust, well done, amazing, wonderful and thank you!_ ”
**Person accessing support in Liverpool**
George House Trust’s **Peer Mentors** are volunteers who share their knowledge and lived experience to help others live healthy and confident lives with HIV.
Peer mentoring leads to positive change for both the mentor and mentee. After the Peer Mentor training course, one participant told us:
_“I have never been comfortable talking about my experience and the course has given me the confidence to help others by sharing my story.”_
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In the year, there was **22** active Peer Mentor Volunteers and **26** people received Peer Mentoring in the year. There was a total of **109** Peer Mentoring Sessions delivered, with **151** hours of support provided.
- **100%** said they felt comfortable with their mentor.
- **100%** said they felt that their mentor had the right knowledge and skills to answer questions and offer support.
- **64%** stated they felt more confident seeking support from people around you, including friends and family.
- **73%** stated they felt more able to deal with personal issues as they arise as a result of the support.
_“Initially I was uneasy talking in public about it [HIV] with people around and I think my mentor could sense that and tried not to mention the word HIV but spoke more broadly and as I became more comfortable and confident it became second nature to just say it.”_
## **Mentee**
The Peer Navigator Project, located at The Hathersage Centre, in partnership with Manchester Foundation Trust offers all patients living with HIV to be directly connected to social support from George House Trust at the point of diagnosis or at any point in their HIV treatment and care. The project provides the opportunity to engage people who may not ordinarily connect with wider support and helps people to navigate their way through the health and social care system.
**66% ‘** _strongly agreed’_ and **32%** ‘ _agreed’_ that they found seeing the Peer Navigator useful. Clinicians identified that the clinic support offer had been made more diverse and holistic by offering the opportunity to speak to someone who is both skilled in providing support and living with HIV. Clinicians also emphasized that the Peer Navigator’s presence in the clinic had made George House Trust and other community support a lot more accessible.
**138** people received direct support from the Peer Navigator through **316** support sessions [ **214** sessions face to face in clinic, **99** phone calls and **3** video calls].
_“It is painful and scary, but I know if I do it, it might help me.”_
## **Quote from someone receiving support from the Peer Navigator**
George House Trust continued to provide support to people living with HIV in prison by providing a listening ear and maintaining a connection between the prisoner and George House Trust’s services. The project also enables us to ensure prison staff are HIV aware.
There were **2** Prison Volunteers active in the period and we worked with **3** Prisons across the North-West.
**1** individual receiving support in prison has been released and has continued accessing support from George House Trust following their release.
The **Skilling Up Project** supports people living with HIV in Manchester City to get into employment, volunteering and education through tailored one-to-one sessions and group workshops.
We delivered a Digital Skills for Beginners course in partnership with Manchester Adult Education over a **6** - week period in January and February 2024. **12** students successfully completed the Digital Skills course and graduated receiving their certificate from Manchester Adult Education which can be added to their CV and used when applying for jobs.
**100%** found the course interesting and useful.
**90%** learned a new skill on the course.
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An HIV awareness session was delivered to a local Jobcentre and DWP staff to provide an overview of George House Trust and Skilling Up services. It was an opportunity to discuss the barriers and challenges people who are living with HIV face when they are unemployed, and how job coaches can better support people living with HIV who are struggling to look for work and the importance of fighting stigma due to ongoing HIV discrimination in the workplace.
**138** people have connected with the Skilling Up Project through activities, training and events in the year. An end of year feedback survey was completed by engaged service users who have accessed Skilling Up support:
- **90%** enjoyed their sessions with Skilling Up.
- **85%** felt more confident since engaging with Skilling Up.
- **90%** felt they had improved their skills set.
- **75%** reported there was no improvements needed for the project.
- **90%** increased their knowledge of job applications, volunteering and training opportunities in Manchester.
- **85%** of people felt their quality of life has improved since engaging with Skilling Up.
In total, **8** people have enrolled on college or university courses, **5** people have taken up volunteering roles and **8** people have secured paid employment.
The **Stepping Up Project** was delivered to increase the engagement with women living with HIV and support and enable women who are living with HIV to live healthy and confident lives.
Stepping Up continued the themes of increased emotional wellbeing, resilience, motivation, confidence and self-esteem. The programme, which was co-designed by women and included developing skills that looked beyond their HIV status. This was achieved by collaborating with two external providers who used workshops and personal coaching sessions to challenge the attitudes the women had about themselves; as well as broadening the skills and opportunities that the women experienced. Some of the facilitators were also HIV positive but living confidently as mothers, mentors and businesswomen. This gave the women a safe space to talk without feeling they had to edit who they were. The final catwalk event allowed the women to challenge how they felt about themselves but also how they were seen by others. Importantly the women were able to break the secrecy around their status and connect with their families, proudly in a public space. The event changed the feelings the women had of being excluded and invisible. It also challenged the community perceptions of HIV by allowing the women to celebrate their increased confidence with allies and those that mattered to them.
**51** women engaged **155** times through a programme of workshops, participation events and activities, together with a programme of life coaching sessions delivered by our partners at TLC.
“ _Another thing that came up, was the realisation that I was still dealing with some personal issues. HIV is very complex and affects people in different ways, one part is acceptance and feeling unsure on what to tell others and if I had said too much or not enough. I realised through the sessions that I have the power to say this is my story. I already knew this but it has really reiterated that I can tell it in my own way._ ”
**Stepping Up Participant**
George House Trust continued to provide the ‘ **Telephone Buddies** ’ support which is a telephone befriending service between a volunteer and a George House Trust service user who wants to feel more socially connected.
**12** volunteers supported **13** buddies in the year, with **114** phone calls and **73.25** hours of support provided.
**100%** of participants who completed a questionnaire at the end of their Telephone Buddy journey reported that the support they received was either very good or excellent.
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“It helped me and encouraged me to go to groups, such as Women's Groups and also in my area.”
## **Person accessing support.**
George House Trust’s **Wellbeing Fund** provides essential items to people living with HIV who are facing significant financial barriers. The Wellbeing Fund has helped **87** people living with HIV to acquire items they would not have been able to purchase themselves and contribute to improving their health and well-being.
- **87** people made **87** applications for the Wellbeing Fund, with **100%** of applications being approved.
- **51** Clothing Vouchers.
- **22** White Goods/Kitchen appliances.
- **7** Beds and mattresses.
- **7** Other items.
## **Groups at George House Trust**
**Calabash** is the peer support group for African men. **14** Calabash sessions were facilitated with **66** unique individuals attending the Calabash group sessions.
**100%** of the attendees reported an improvement in their overall well-being. **97.2%** of the attendees reported a decline in their feelings of social isolation.
**99.9%** of the attendees reported an improvement in their social connectivity. **100%** of the attendees reported an increased confidence in managing HIV.
**93.2%** of the attendees reported an increased confidence and ability to talk about HIV.
**92.2%** of the attendees reported an improved understanding of HIV.
“ _When we go to the Calabash groups, it’s good because each other speaks about how we feel. I get up and talk about how I’m feeling and what is going on for me and then another person does the same and explains and then later we ask each other questions such as, how are you feeling now? These activities have helped to build my confidence._ ”
George House Trust’s **Coffee Morning** provides a place for peer support, information, advice and socialising for people living with HIV. It remains the best attended group and provides a relaxed social space that helps people to build their confidence.
**71** individuals attended the **12** Coffee Morning sessions over the year, with **215** attendances.
**Saturday Social** provides a relaxed space for people to meet others and take part in an activity at the weekend. We have held various events such as an energy advice workshop, participatory activities, discussion groups and HIV workshops. **77** individuals attended **10** Saturday Social sessions over the year, with **102** attendances.
The **Straight Talking** Group continued to provide a space for heterosexual men to come together. Over the year we’ve extended the reach of the group to Liverpool. The men have helped each other through difficult times they were experiencing through peer support and lived experience. We held **5** group sessions over the year, with **13** individuals and **28** attendances.
George House Trust’s **Women’s Group** has grown from strength to strength, with the appointment of a Women’s Activities Officer in the year. This group provides a safe space for women to share their experiences, reducing social isolation, stigma, and discrimination, enhancing service user’s copying skills and retention in HIV services and care. The event acts as a stepping stone for some women, especially new service users, to attend the wider events, e.g. Coffee Morning and Saturday Social, this is because the women would have met others who introduced them to the wider events. **64** women attended the Saturday Women’s Group, **27** women attended the International Women’s Day event.
Page 13
## **Tackling HIV stigma**
George House Trust’s **Positive Speakers Project** aims to educate, inform and challenge people’s knowledge and understanding of HIV and tackle HIV stigma and discrimination in the workplace, in education, in health and in care settings through people living with HIV sharing their lived experience.
The team of dedicated volunteers delivered **128** Positive Speaker Sessions in the year and reached **4,925** people. The team have delivered sessions at public events such as Greater Manchester’s World AIDS Day Vigil, Pride Events, in schools, in GP Surgeries, with many different businesses, in Emergency Departments as part of Greater Manchester’s implementation of HIV opt-out testing and in many more places too.
“ _I liked the U=U message (undetectable = untransmittable) I think its cool._ ”
## **Year 10 student - Wright Robinson School**
“ _I found the session so useful to my work. I had not realised how damaging HIV related stigma and self-stigma were or the importance of peer support to people living with HIV._ ”
## **Doctor - Salford Royal Hospital**
**112** people who support older people in care homes or for domiciliary care providers have received George House Trust’s **HIV awareness training for care providers** in the boroughs of Tameside, Wigan, Salford and Trafford.
**90%** of HIV awareness training attendees reported that their knowledge and understanding of HIV and ageing had improved following training and that they were confident that they could support appropriately support someone living with HIV.
## **Communications and engagement**
Over the past couple of years, George House Trust has continued to build the resource to increase our communications and engagement reach, with a focus on ensuring:
- people living with HIV see themselves in our communications and materials.
- the public engages with our key messages around HIV facts and HV stigma, helping to educate people about how HIV has changed.
- the public see and hear from real people who are not just living with, but are thriving with HIV.
- that people understand that support is still needed due to the health inequalities, stigma and discrimination that people living with HIV continue to face today.
- the people attending George House Trust events feel energised, connected, inspired and informed.
In the year, we commissioned a piece of engagement from Phoenix Digital to engage people living with HIV about what they want from our digital services, advice, information and support.
There have been a range of standout communications events in the year, including being awarded **Best Overall Entry** at _Manchester Pride, August 2023_ .
## **Volunteering**
George House Trust offers a range of volunteer roles that provide opportunities for people to support us to work towards a world where HIV holds no one back and our volunteers bring passion, dedication and commitment in every minute that they give to the organisation. At 31[st] March 2024, there were **136** active volunteers who collectively delivered **3,920** hours of volunteering over the year, across **17** different volunteer roles.
Page 14
We have continued to diversify our volunteer base and this has delivered positive results, including: **16%** of volunteers identify as Black African. **32%** of volunteers are from backgrounds that are not described as ‘white’. **46%** of volunteers are living with HIV.
**54%** of volunteers identified as ‘gay’.
“ _…thank you for allowing me to volunteer for George House Trust. It was such a great experience for me and really helped me climb out of a very dark spot. I don’t think I would’ve been offered my new job without my time there. I really can’t believe how much has changed in just a year and what has been possible in that time._ ”
“ _Volunteering has broadened my life. I come into contact with people I would otherwise not meet. It makes me aware of the everyday life issues other people face. It has enabled me to consider what I want to achieve for my own life. I have learnt so much from engaging in supporting others._ ”
## **Volunteer**
“ _I love volunteering here, it has been one of the best things I’ve done in my life. I feel happy when I’m here and appreciated_ ” **Volunteer**
## **Our social value impact**
As a member-led organisation, George House Trust is committed to embedding social value across everything that we do and the environment is one of our key priorities. As a user-led organisation, with lived experience at the heart of the Membership, Board, Leadership, Team and Volunteering, we ensure that our absolute focus is around the involvement of people living with HIV in all that we do.
George House Trust is a charity that values the contribution of volunteers. At 31[st] March 2024, **136** individuals actively donated **3,920** hours across the 12-months to provide support for people living with HIV. **83%** of volunteers live within Greater Manchester and **39%** in Manchester.
George House Trust received the **Queens Award** for Volunteering in 2020, the highest form of recognition for volunteer involving organisations. In October 2023, we were awarded the ‘ **Investors in People** ’ accreditation after undertaking a full assessment process.
George House Trust employed **22** people at 31[st] March 2024, with **18** of them living within Greater Manchester, **10** of them living in Manchester and **2** living in Merseyside. George House Trust is an accredited **Living Wage Foundation employer** and has been formally accredited since 2021.
We have a commitment to reducing waste, increasing recycling and reducing our carbon footprint through positive action in reducing electricity usage and reducing travel by staff and volunteers. We provide secure bike storage facilities and we offer a cycle-to-work scheme with Evans Cycles and **12%** of our workforce regularly cycle to work. George House Trust has made our commitment to act in support of **Zero Carbon Manchester 2038** in October 2022 and has appointed an Environmental Champion from within the team to lead the activity. One of the key actions that we’ve taken is that we prioritise operational contracts with suppliers from within Manchester and Greater Manchester to reduce the carbon footprint of our suppliers.
As an organisation, George House Trust is committed to partnership working and as well as providing operating space to our _Passionate about Sexual Health [PaSH]_ partners, we provide space for workshops and meetings for our neighbours and other charities and partners. We also provided some free space to community groups and organisations in the year.
Page 15
As part of our commitment to LGBTQ+ and HIV grassroots activism in Greater Manchester, George House Trust joined forces with LGBT Foundation to deliver the _Greater Manchester LGBTQ+ Community Fund_ , providing grants of up to **£1,000** to support change makers to make a difference on issues that matter to them. Through funding from _Homobloc_ and through investment from _LGBT Foundation_ and George House Trust, we delivered the 3[rd] round of the fund in Autumn 2023, demonstrating our ongoing commitment to supporting grass roots community action.
## **Impact Survey 2024**
George House Trust undertakes an annual survey with people who access services and support, to better understand the impact of the support we provide and their experience. In total, there were **203** responses to the survey and the findings of the survey have helped to inform the development of existing services and the design of future services. A key element of the data analysis for this year’s survey was to understand the differences in experience across different demographics and whilst there were some slight variance in experiences for different groups outlined in the data, the overall experience of everyone accessing George House Trust was incredibly positive and that’s down to the highly skilled and dedicated staff and volunteer team. **63%** of respondents identified as ‘White British’ and **19%** identified as ‘Black African’.
## Key headlines included:
**95%** stated that George House Trust had helped in _**how they feel on a day-to-day basis**_ . **95%** stated that George House Trust had helped in _**feeling confident about their sexual health**_ **97%** stated that George House Trust had helped in _**finding up-to-date information**_ .
As a result of the financial and money management support received from George House Trust: **98%** feel better able to manage their money. **98%** feel more able to focus on other parts of their life as a result.
“George House Trust gave me confidence to be able to find a relationship, be happy and not feel lonely.”
**Impact Survey Respondent.**
“Having a service that really understands makes it easier to share and be open and resolve feelings and fears.”
**Impact Survey Respondent.**
## **Inclusion at George House Trust**
Our work around inclusion continues with a focus on increasing the representation of all communities impacted by HIV across the Board of Trustees, employees, 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 communities that we exist to support. A key 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 all employees each year. During the year, there were no significant shifts in gender or ethnicity on the board and this has remained an area of both challenge and focus. The proposed changes to the membership should enable a more inclusive approach to trustee recruitment, widening the field for potential trustee appointments. During the year, as in the year before, there continued to be an increase in the visibility of both women volunteers across the organisation and African men, aligned to the focus on engagement with those two priority groups.
We will continue to actively promote race and gender in recruitment for trustees, employees and volunteers.
Page 16
## **Looking forward and the year ahead**
The key priorities for George House Trust for 1[st] April 2024 through to 31[st] March 2025 include:
- Preparing for the 40[th] anniversary of George House Trust and the implementation of the Heritage Lottery funded project.
- Expansion of the Intensive Support Programme.
- Expansion and development of the Peer Navigator offer and ‘in clinic’ offer.
- Developing our partnerships and targeted offer around substance use.
We will continue to deliver our core-offer for people living with HIV and work with our PaSH Partners in strengthening the support offered across Greater Manchester and Liverpool.
Fundraising remains a priority so that we can continue to offer the wide ranging, comprehensive and quality support offer that people living with HIV rightly expect from George House Trust.
## **A special note of thanks to George House Trust’s volunteers**
George House Trust’s volunteers contribute so much to the impact of what we deliver, ensuring that our services and support meet the diverse needs of people living with HIV. The time, passion and skills of each and every volunteer makes a difference to the lives of people living with HIV and we really couldn’t do the work we do without our volunteers and the board and the team can’t thank all of our volunteers enough.
## **Thanks to all employees**
This report summarises some key elements of the work of the team throughout the year, but it in no way captures the complexity and skill required to provide the advocacy, advice, guidance and information that George House Trust’s colleagues offer every day, together with those who ensure the smooth running of the charity. For those colleagues who left us in the year and those who’ve joined us too, thank you so much for being purpose driven and for the impact you’ve had on people living with HIV.
## **Thanks to our Ambassadors**
In the year, we saw George House Trust’s Ambassadors help us fundraise, build new relationships with supporters, helped us strengthen partnerships and gave guidance on developing our projects. We’d like to once again express a special thanks to **Carl Austin-Behan** , **Misty Chance** , **Anna Phylactic** , **Nick Curtis** and **John Hamilton** , all of whom have gone far beyond our expectations in giving their time to help us make a difference at George House Trust. We really couldn’t have delivered the Drag Ball fundraiser in 2023 without Misty giving us lots of their time to make that event the spectacle that it was.
## **Thanks to our Patrons**
George House Trust is proud to have the support of our amazing patrons, **Russell T. Davies** and **Cheddar Gorgeous** . Their unwavering commitment to our cause has helped us reach new audiences and helped with our fundraising efforts, using their significant platforms to educate and inform people about HIV.
Page 17
## **Thanks to our funders**
Every single penny invested in work is used to achieve our charitable objects, whether relieving the need of people living with HIV or educating people on the facts relating to HIV and we couldn’t do that without the support of our funders and donors. Thanks to all members of the **Village Licensed Business Association** who continued to support our work and fundraise for us through the year. Thanks to **NHS Greater Manchester** for continuing to see the impact of our life-changing Intensive Support Work and expanding that investment. Thanks to **Mac Viva Glam** (Mac AIDS Fund), for not only supporting our work, but marching with pride with us and supporting our women’s programme and our support for the most vulnerable people living with HIV. Thanks to The **National Lottery Community Fund** for recognising the importance of our work supporting people to age well with HIV and investing in that activity. Thanks to **Manchester City Council** for their continued support for our work, far beyond our PaSH funded activity, including the _Our Manchester VCS Grants Programme_ , as well as other opportunities such as our Positive Speakers Programme and our work with the beauty industry. Thanks to **Gilead Sciences** as crucial industry partners who work with us to support people to live well with HIV and who invested in our African Men’s Engagement work and funded an amazing video which beautifully told the story of the collective impact of our activities across the organisation.
Thanks to all of our PaSH in Greater Manchester Partnership funders including: **Bolton Council** , **Bury Council** , **Manchester City Council** , **Oldham Council** , **Rochdale Council** , **Salford City Council** , **Stockport Council** , **Tameside Council** , **Trafford Council** and **Wigan Council** . Thanks also to all 10 Greater Manchester boroughs for continuing to invest in the crucial Formula Milk Scheme. Thanks also to **Liverpool City Council** for investing in our important work in Liverpool, through the PaSH in Liverpool programme.
It's important to recognise the individual and collective impact of all of our corporate supporters in the year; not only does their investment make a significant difference, but we truly value the relationship we have and the mutual benefit of working collaboratively, so thank you **Cadent, Gay Pride Shop** , **Kimpton Clocktower Hotel** , **Autotrader** and **Homobloc** .
The individual contributions of everyone who’s fundraised, donated, planned a legacy or sponsored someone who’s raising money for George House Trust enables us to provide direct support to people living with HIV. Thanks to everyone who’s supported us financially.
## **Financial Review**
Total income for the year was **£1,157,182** , resulting in a surplus for the year of **£191,859** , although this includes a £145,000 uplift in the valuation of the investment property.
Unrestricted funds at the year-end amounted to **£1,112,596** with **£347,058** freely available, as **£7,967** was invested in fixed assets and a further **£757,571** designated to other funds. The free reserves remained around the target level agreed by the trustees.
Page 18
## **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.
The trustees’ report was approved by the Board of Trustees.
## **Anthony Williams (Treasurer and Trustee)**
Dated: 13 November 2024
Page 19
## **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 2024 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 2024 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.
Page 20
## **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.
Page 21
## **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;
- 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.
Page 22
## **Independent Auditors’ Report**
## **To the Members of George House Trust (Continued)**
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**
**13 November 2024**
Page 23
## **George House Trust**
## **Statement of Financial Activities (Including Income and Expenditure Account)**
## **For the Year Ended 31 March 2024**
|**Notes**
**Income**
**Donations and legacies**
3
**Other trading activities**
Fundraising activities
Positive speakers and training
sessions
Venue hire
**Income from investments**
Rent received
Bank interest
**Income from charitable activities**
Local Authorities
4
ViiV Healthcare
North Manchester General Hospital
LGBTQ Community Fund
Positively Tackling Poverty
Gilead Sciences Ltd
National Lottery Community Fund
Other bodies
**Total income**
**Expenditure**
**Expenditure on raising funds**
Costs of generating voluntary
income
6
Fundraising trading: costs of goods
sold and other costs
6
**Expenditure on charitable**
**activities**
6
**Total expenditure**
Gain on revaluation of investment
property
**Net movement before transfers**
Transfers between funds
16
**Net movement in funds**
Fund balances brought forward
16
**Fund balances carried forward**
16|**Restricted**
**Funds**
**2024**
**£**
**Unrestricted**
**Funds**
**2024**
**£**
**Total**
**Funds**
**2024**
**£**
**Restricted**
**Funds**
**2023**
**£**
**Unrestricted**
**Funds**
**2023**
**£**
**Total**
**Funds**
**2023**
**£**
-
61,641
61,641
-
68,601
68,601
-
53,942
53,942
11,648
21,667
33,315
-
28,872
28,872
-
12,115
12,115
-
10,609
10,609
-
1,110
1,110
-
20,000
20,000
-
20,000
20,000
-
14,917
14,917
-
802
802
60,751
468,505
529,256
122,455
450,095
572,550
-
-
-
19,840
-
19,840
18,500
-
18,500
-
18,500
18,500
-
-
-
12,144
500
12,644
60,000
-
60,000
35,000
-
35,000
28,537
1,600
30,137
12,916
-
12,916
303,334
-
303,334
-
-
-
10,934
15,040
25,974
9,750
17,220
26,970|
|---|---|
||**482,056**
**675,126**
**1,157,182**
**223,753**
**610,610**
**834,363**|
||-
61,094
61,094
-
43,638
43,638
-
37,849
37,849
-
14,484
14,484
260,118
751,262
1,011,380
211,154
672,913
884,067|
||**260,118**
**850,205**
**1,110,323**
**211,154**
**731,035**
**942,189**|
||**-**
145,000
145,000
**-**
**-**
**-**|
||**221,938**
**(30,079)**
**191,859**
**12,599**
**(120,425)**
**(107,826)**
(743)
743
-
41,296
(41,296)
-|
||**221,195**
**(29,336)**
**191,859**
**53,895**
**(161,721)**
**(107,826)**
192,721
1,141,932
1,334,653
138,826
1,303,653
1,442,479|
||**413,916**
**1,112,596**
**1,526,512**
**192,721**
**1,141,932**
**1,334,653**|
Page 24
## **George House Trust**
## **Balance Sheet**
## **As at 31 March 2024**
|**Notes**
**Fixed assets**
Tangible assets
11
Investments
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors:**Amounts falling due within one year
14
**Net current assets**
**Net assets**
**The funds of the charity**
Restricted funds
16
_Unrestricted funds_
Designated funds
16
General fund
16
**Total charity funds**|**2024**
**£**
336,486
445,000
781,486
338,501
459,318
797,819
(52,793)
745,026
1,526,512
413,916
757,571
355,025
1,526,512|**2023**
**£**
348,236
300,000|
|---|---|---|
|||648,236
163,826
685,930|
|||849,756|
|||(163,339)|
|||686,417|
|||1,334,653|
|||192,721
721,674
420,258|
|||1,334,653|
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 24 to 46 were approved by the Board of Trustees on 13 November 2024.
**Andrew Sloan (Chair)**
**Anthony Williams (Treasurer)**
The accompanying notes are an integral part of this balance sheet.
Page 25
## **George House Trust**
## **Statement of Cash Flows**
## **For the Year Ended 31 March 2024**
|**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**
**Net decrease in cash and cash equivalents in the year**
Cash and cash equivalents brought forward
**Total cash and cash equivalents carried forward**
**Analysis of cash and cash equivalents**
Cash at bank and in hand
**Total cash and cash equivalents**
19|**2024**
**£**
(259,277)
34,917
(2,252)
32,665
(226,612)
685,930
459,318
459,318
459,318|**2023**
**£**
(169,991)|
|---|---|---|
|||20,802
(4,687)|
|||16,115|
|||(153,876)
839,806|
|||685,930|
|||685,930|
|||685,930|
Page 26
## **George House Trust**
## **Notes to the Financial Statements**
## **For the Year Ended 31 March 2024**
## **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. 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.
Page 27
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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 page 24.
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.
Page 28
**George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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.
Page 29
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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 costs of short-term employee benefits are recognised as a liability and an expense.
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.
Page 30
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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|**2024**
**£**
61,641
-
61,641|**2023**
**£**
68,601
-
68,601|
|---|---|---|
All the income from donations and legacies in 2024 and 2023 were unrestricted.
## **4. Local authority funding**
|Public health
Other local authority funds|**2024**
**£**
427,911
101,345
529,256|**2023**
**£**
507,551
64,999
572,550|
|---|---|---|
During the year £60,751 (2023 - £122,455) of the local authority funding was restricted.
Page 31
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
|**5. Grants paid**
George House Trust Welfare Fund – see note 6
Agency welfare – see note 17|**2024**
**£**
25,739
-
25,739|**2023**
**£**
31,622
-
31,622|
|---|---|---|
Welfare grants were made to 87 (2023 – 130) individuals.
During the year, welfare grant payments of £11,644 (2023 - £23,376) were restricted.
Page 32
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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**
**2024**
**Total**
**expenditure**
**2023**
**Total**
**expenditure**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
10,740
10,740
14,999
-
-
14,999
25,739
31,622
-
-
-
-
7,229
-
7,229
7,229
20,940
-
-
-
-
560,782
-
560,782
560,782
484,492
-
-
-
-
76,252
-
76,252
76,252
60,961
-
27,109
27,109
-
-
-
-
27,109
14,484
-
-
-
-
4,490
-
4,490
4,490
13,856
-
-
-
-
8,765
-
8,765
8,765
5,156
1,457
-
1,457
-
15,821
3,539
19,360
20,817
19,079
1,188
-
1,188
-
12,896
2,885
15,781
16,969
6,677
942
-
942
-
10,232
2,289
12,521
13,463
15,967
698
-
698
-
7,573
1,694
9,267
9,965
7,724
173
-
173
-
1,874
419
2,293
2,466
2,246
917
-
917
-
9,960
2,228
12,188
13,105
12,970
580
-
580
-
6,293
1,408
7,701
8,281
6,755
1,232
-
1,232
-
13,371
2,991
16,362
17,594
14,175
93
-
93
-
1,015
227
1,242
1,335
1,881
833
-
833
-
9,044
2,023
11,067
11,900
2,624
99
-
99
-
1,071
241
1,312
1,411
1,289
1,303
-
1,303
-
14,142
3,163
17,305
18,608
6,810|
|---|---|
Page 33
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **6. Expenditure (continued)**
|**Basis of**
**Allocation**
Staff costs
Staff time
Staff training and travel
Staff time
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**
**2024**
**Total**
**expenditure**
**2023**
**Total**
**expenditure**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
46,116
-
46,116
-
30,739
112,390
143,129
189,245
158,311
4,483
-
4,483
-
2,988
10,924
13,912
18,395
14,463
980
-
980
-
10,642
2,380
13,022
14,002
19,837
-
-
-
-
-
1,211
1,211
1,211
1,118
-
-
-
-
-
1,820
1,820
1,820
2,959
-
-
-
-
-
30,870
30,870
30,870
9,793
-
-
-
-
-
8,500
8,500
8,500
6,000
61,094
37,849
98,943
14,999
805,179
191,202
1,011,380
1,110,323
942,189|
|---|---|---|
||||
All the expenditure of £98,943 (2023 - £58,122) on raising funds was unrestricted. Expenditure on charitable activities was £1,011,380 (2023 - £884,067) of which £751,262 (2023 - £672,913) was unrestricted and £260,118 (2023 - £211,154) was restricted.
Page 34
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **6. Expenditure – prior year information**
|**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**
**2023**
**Total**
**expenditure**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
31,622
-
-
31,622
31,622
-
-
-
-
20,940
-
20,940
20,940
-
-
-
-
484,492
-
484,492
484,492
-
-
-
-
60,961
-
60,961
60,961
-
14,484
14,484
-
-
-
-
14,484
-
-
-
-
13,856
-
13,856
13,856
-
-
-
-
5,156
-
5,156
5,156
1,336
-
1,336
-
14,500
3,243
17,743
19,079
467
-
467
-
5,075
1,135
6,210
6,677
1,118
-
1,118
-
12,135
2,714
14,849
15,967
541
-
541
-
5,870
1,313
7,183
7,724
157
-
157
-
1,707
382
2,089
2,246
908
-
908
-
9,857
2,205
12,062
12,970
473
-
473
-
5,134
1,148
6,282
6,755
992
-
992
-
10,773
2,410
13,183
14,175
132
-
132
-
1,429
320
1,749
1,881
184
-
184
-
1,994
446
2,440
2,624
90
-
90
-
980
219
1,199
1,289
476
-
476
-
5,176
1,158
6,334
6,810|
|---|---|
Page 35
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **6. Expenditure – Comparative information (continued)**
|**Basis of**
**Allocation**
Staff costs
Staff time
Staff training and travel
Staff time
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**
**2023**
**Total**
**expenditure**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
34,954
-
34,954
-
16,810
106,547
123,357
158,311
818
-
818
-
11,150
2,495
13,645
14,463
992
-
992
-
18,845
-
18,845
19,837
-
-
-
-
-
1,118
1,118
1,118
-
-
-
-
-
2,959
2,959
2,959
-
-
-
-
-
9,793
9,793
9,793
-
-
-
-
-
6,000
6,000
6,000
43,638
14,484
58,122
31,622
706,840
145,605
884,067
942,189|
|---|---|---|
||||
Page 36
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **7. Analysis of staff costs, trustee expenses and key management personnel remuneration**
|Wages and salaries
Social security costs
Other pension costs|**2024**
**£**
635,806
56,907
49,395
742,108|**2023**
**£**
527,176
48,676
41,796
617,648|
|---|---|---|
The average number of employees during the year was 20 (2023 – 17).
The average monthly number of employees, calculated on the basis of full time equivalents, during the year and analysed by function was:
|Charitable activities including support costs
Fundraising and publicity
Management and administration|**2024**
**Number**
16
1
3
20|**2023**
**Number**
12
1
3
16|
|---|---|---|
None of the trustees received any remuneration (2023 - none). Expenses reimbursed to 1 trustee (2023 - 2 trustees) for travel and subsistence amounted to £87 (2023 - £203).
A number of the trustees are active volunteers in the organisation, fulfilling roles additional to their responsibilities as trustees. The above figure of £87 (2023 - £203) consists of £87 (2023 - £50) in relation to volunteer activities and £nil (2023 - £153) 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 £177,538 (2023 - £180,544).
One employee received emoluments in the band between £60,001 and £70,000 (2023 – no employees received emoluments exceeding £60,000).
## **8. Related party transactions**
Other than those items recorded in note 7 in relation to trustees, no related party transactions were noted during the current or prior year which require disclosure.
Page 37
**George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **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 £49,395 (2023 - £41,796). Contributions totalling £11,976 (2023 - £3,309) were payable to the scheme at the end of the year and are included in creditors.
## **10. Net expenditure for the year**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|**Net expenditure for the year is stated after charging:**|||
|Auditor’s remuneration:|||
|Audit fee|6,500|6,000|
|Accountancy|2,000|1,800|
|Depreciation|14,002|19,837|
## **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
219,399
Charge for the year
11,181
_______
At end of year
230,580
_______
**Net book value**
31 March 2023
339,702
31 March 2024
328,521
|**Fixtures**
**&**
**equipment**
**£**
430,437
2,252
__________
_
432,689
__________
_
421,903
2,821
__________
__
424,724
__________
__
__ _ 8,534 ____
__ _ 7,965 ____|**Total**
**£**
989,538
2,252
________
991,790
________
641,302
14,002
________
655,304
________
348,236|
|---|---|---|
|||_
_ 336,486|
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 38
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **12. Investments**
|**12. Investments**|**12. Investments**|**12. Investments**|
|---|---|---|
|**Investment**
**property**
**£**
**Fair value**
Beginning of year
300,000
Revaluations
145,000
End of year
445,000
**Net book value**
Beginning of year
300,000
End of year
445,000|||
|||
445,000|
||
|
300,000|
||
|
445,000|
The investment property was professionally revalued by Thwaites Real Estate in August 2024. The trustees do not believe there to be any material movements between the year end and the date of revaluation and have therefore used this valuation as an approximation of the year end value for the purpose of these financial statements.
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|**2024**
**£**
322,603|**2024**
**£**
322,603|**2023**
**£**
322,603|
|---|---|---|---|
||__|
**2024**
**£**
55,957
-
13,180
269,364
338,501|
**2023**
**£**
129,473
41
25,983
8,329
163,826|
Accrued income includes £153,476 (2023: £nil) which is due after more than one year.
Page 39
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **14. Creditors: Amounts falling due within one year**
|Trade creditors
Taxation and social security
Other creditors
Deferred income (see below)
Accruals
**Deferred income included above**
Balance at beginning of year
Amount released to incoming resources
Amount deferred in year
Balance at end of year|**2024**
**£**
27,850
-
12,320
-
12,623
52,793
81,445
(81,445)
-
-|**2023**
**£**
37,959
12,836
12,835
81,445
18,264
163,339
136,345
(136,345)
81,445
81,445|
|---|---|---|
## **15. Analysis of net assets between funds**
|**Fixed assets**
**£**
**Restricted funds**
Properties
67,684
Other
-
**Unrestricted funds**
Designated funds
705,835
General funds
_ 7,967
**Total funds**
781,486
**Prior year:**
**Fixed assets**
**£**
**Restricted funds**
Properties
70,684
Other
-
**Unrestricted funds**
Designated funds
569,018
General funds
_ 8,535
**Total funds**
648,237|**Net**
**current**
**assets**
**£**
-
346,232
51,736
347,058
745,026
**Net**
**current**
**assets**
**£**
-
122,037
152,656
411,723
686,416|**Total**
**£**
67,684
346,232
757,571
355,025
1,526,512
**Total**
**£**
70,684
122,037
721,674
420,258
1,334,653|
|---|---|---|
Page 40
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **16. Statement of funds**
|**16. Statement of funds**|||||||
|---|---|---|---|---|---|---|
||**31 March**|||**Transfers**|**Gains &**|**31 March**|
|**Current year:**|**2023**|**Income**|**Expenditure**|**in/(out)**|**losses**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**General funds**|420,258|675,126|(753,528)|13,169|-|355,025|
|**Designated funds**|||||||
|Building maintenance|27,500|-|(13,464)|13,464|-|27,500|
|Age+ Project|39,500|-|(29,216)|(10,284)|-|-|
|Calabash project|39,500|-|(26,294)|(13,206)|-|-|
|Destitution Fund|7,500|-|(3,264)|-|-|4,236|
|Discretionary Fund|2,400|-|-|(2,400)|-|-|
|Peer Mentoring|11,000|-|(11,000)|-|-|-|
|Volunteer Management|4,750|-|(4,750)|-|-|-|
|69 Ardwick Green North|||||||
|investment property|300,000|-|-|-|145,000|445,000|
|77 Ardwick Green North|||||||
|unrestricted property|269,018|-|(8,183)|-|-|260,835|
|Landlord Fund|20,000|-|-|-|-|20,000|
|LGBTQ Community Fund|506|-|(506)|-|-|-|
|**Total unrestricted funds**|1,141,932|675,126|(850,205)|743|145,000|1,112,596|
|**Restricted funds**|||||||
|Properties|70,684|-|(3,000)|-|-|67,684|
|Vodafone Word of Difference|153|-|-|(153)|-|-|
|M.A.C. Aids Fund UK|-|60,000|(51,188)|-|-|8,812|
|Lloyds TSB Foundation Funding|1,273|-|-|(1,273)|-|-|
|B & Q Foundation|1,769|-|(1,769)|-|-|-|
|GM Boroughs|7,108|10,985|(10,179)|-|-|7,914|
|Manchester Guardian Society|521|-|-|-|-|521|
|Manchester City Council|||||||
|- Skilling Up Project|-|46,291|(34,421)|-|-|11,870|
|- Formula Milk|-|3,475|(4,158)|683|-|-|
|- Telebuddies|53|-|(53)|-|-|-|
|Parent’s Guide Project|3,000|-|-|-|-|3,000|
|Salford City Council|3,904|-|(1,656)|-|-|2,248|
|ViiV Healthcare|19,840|-|(19,840)|-|-|-|
|Virgin Media 02|76|-|(76)|-|-|-|
|VLBA|12,817|-|(12,817)|-|-|-|
|HIVe – ED Testing|47,641|-|(38,567)|-|-|9,074|
|Gilead Sciences|11,738|28,537|(37,559)|-|-|2,716|
|Homobloc LGBTQ Community|||||||
|Fund|12,144|-|(11,644)|-|-|500|
|National Lottery Community Fund|-|303,334|(6,691)|-|-|296,643|
|Lucas Project|-|8,000|(8,000)|-|-|-|
|North Manchester General Hospital|
-|18,500|(18,500)|-|-|-|
|NMGH – Paediatric HIV Team|-|2,934|-|-|-|2,934|
|**Total restricted funds**|192,721|482,056|(260,118)|(743)|-|413,916|
|**Total funds**
|1,334,653|1,157,182|(1,110,323)|-|145,000|1,526,512|
Page 41
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the year ended 31 March 2024**
## **16. Statement of funds (continued)**
Designated funds:
- (a) The building maintenance fund represents funds set aside for the maintenance and upkeep of buildings. During the year, £13,464 was spent on building repairs, with a transfer from general funds of £13,464 also being made to maintain the designated fund at £27,500.
- (b) 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. The 69 Ardwick Green North investment property has also been transferred to designated funds to enable the trustees to track the movement in its value. Any gains or losses on revaluation will be transferred to or from the fund, as necessary.
- (c) 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 for managing the property at 69 Ardwick Green North.
- (d) 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, £3,264 was spent from the fund.
- (e) Age+ was designed to meet the needs of an ageing population of people living with HIV. The fund supported 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 for the period to 31[st] January 2024.
- (f) The African Men’s Engagement Project is a project that provides one-to-one support services and facilities for African men to support each other and share experiences and ideas around issues raised by living with HIV, which includes the Calabash Group for African Men.
- (g) The discretionary fund was set up to provide for small cash grants to cover an acute need of some of our most vulnerable service users, such as gas or electricity top-ups and travel to more distant but vital appointments. Such expenditure incurred during the year was spent using eligible restricted funding and therefore the designated amounts were transferred back to unrestricted funds.
- (h) Peer mentoring is provided by volunteers and is in the form of mentorship that takes place between a person living with HIV who has lived through a specific experience and a person who is also living with HIV and new to that experience or requires additional support. We are currently providing peer mentoring in Greater Manchester and the city of Liverpool. The fund covers volunteer expenses and staff time overseeing the project. The project was previously funded, but the trustees recognise the significant contribution the support provides.
Page 42
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the year ended 31 March 2024**
## **16. Statement of funds (continued)**
- (i) The Volunteer Management Fund provides for volunteer training, volunteer management costs and volunteer expenses, particularly volunteer fundraising expenses, that are not covered within other funded projects.
- (j) The LGBTQ Community Fund was set up by donations from George House Trust and LGBT Foundation to support new creative projects, events and activities by organisations and community groups based in the region that improve the experience of LGBTQ+ groups and spotlights the issues that affect their lives. It also supports new programmes that educate people about HIV. This residual fund from the first two rounds of support will continue through the generous support and donation from Homobloc.
## Restricted funds:
- (a) The property fund 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.
- (c) The National Lottery Community Fund provided a grant to fund our Ageing Well Project with effect from 1[st] February 2024. The project is focused on strengthening the offer of support for people aged 50+, including social activities, one-to-one support, peer support and a range of activities aimed at tackling loneliness and isolation. A key element of this project is educating the workforce across adult social care and other settings to tackle HIV stigma across Greater Manchester and Liverpool.
- (d) The Our Manchester Voluntary and Community Sector fund (funded by Manchester City Council) funds the Skilling Up Project, a project which is focused on building the skills, education, employment and volunteering opportunities for people living with HIV.
- (e) The Manchester and Salford City Councils’ ‘Formula Milk’ grants fund start-up equipment (bottles, steriliser, cleaning equipment) and formula milk for the first 12 months of a baby’s life. The aim of the schemes are 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.
- (f) Bolton, Bury, Oldham, Rochdale, Stockport, Tameside, Trafford and Wigan Metropolitan Borough Councils also provide support to new mothers through the ‘spot-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.
Page 43
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the year ended 31 March 2024**
## **16. Statement of funds (continued)**
- (g) ViiV Healthcare generously supported women’s engagement, funding the activities celebrating women living with HIV.
- (h) The Village Licensed Businesses Association in Manchester launched a fundraiser 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.
- (i) The HIV-e programme, funded through a contract with NHS Greater Manchester, aims to support to the Emergency Department opt-out testing project in Greater Manchester. Across 4 sites, the activity will work with clinical staff to re-engage those lost to clinical care as well as the pathway into wider support for those newly diagnosed. A key element will be working with individual clinics to work to address the wider determinants, and challenges that prove to be barriers to taking up and staying on life saving treatment.
- (j) The Gilead Sciences funding began funding our work with African Men with effect from 1[st] November 2023.
- (k) Supported by Homobloc, the Greater Manchester LGBTQ+ Community Fund inspires action and encourages inclusion across Greater Manchester, benefiting LGBTQ+ people and communities. The fund supports new creative projects, events and activities by organisations and community groups based in the region that improve the experience of LGBTQ+ groups and spotlights the issues that affect their lives. It will also support new programmes that educate people about HIV.
- (l) We received funding from NHS Greater Manchester to develop a guide for parents and children living with HIV, which aims to break down barriers to communication between children and their parents about talking about HIV.
- (m) We received a restricted donation from John Lucas in the year, a George House Trust volunteer and trustee. The donation focused on supporting a piece of engagement around how people living with HIV viewed digital services and what people living with HIV want for the future. The project was called ‘The Lucas Project’ to recognise John’s generous contribution to support our work.
- (n) North Manchester General Hospital funded two key areas of work for George House Trust, the first being the Children, Young People and Families Project and worker, and a separate fund held for development and events, to be decided in partnership with the HIV Paediatric Team.
Page 44
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **16. Statement of funds (continued)**
|**Prior year:**
**General funds**
**Designated funds**
Building maintenance
Income generation lead
Age+ Project
Calabash project
Welfare Fund
Destitution Fund
Discretionary Fund
Peer Mentoring
Volunteer Management
Gregory’s Place Fund
77 Ardwick Green
unrestricted property
Landlord Fund
LGBTQ Community Fund
**Total unrestricted funds**
**Restricted funds**
Properties
Vodafone Word of Difference
M.A.C. Aids Fund UK
Lloyds TSB Foundation Funding
Big Lottery Fund
B & Q Foundation
GM Boroughs
Manchester Guardian Society
Manchester City Council
- Skilling Up Project
- Formula Milk
- African Men’s Engagement
- Telebuddies
MSD
Parent’s Guide Project
Salford City Council
ViiV Healthcare
Virgin Media 02
VLBA
Duchy of Lancaster Fund
HIVe – ED Testing
Gilead Sciences
Homobloc LGBTQ Community
Fund
**Total restricted funds**
**Total funds**|**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|**Income**
**Expenditure**
**£**
**£**
610,610
(649,926)
-
(15,968)
-
(8,645)
-
(21,000)
-
-
-
(23,063)
-
(4,250)
-
-
-
-
-
-
-
-
-
(8,183)
-
-
______-
______-
610,610
(731,035)
-
(3,000)
-
-
35,000
(37,175)
-
-
-
(16,662)
-
(3,231)
12,788
(8,985)
-
-
12,885
(36,825)
7,500
(7,682)
19,167
(37,420)
8,115
(8,062)
8,750
(9,177)
-
-
5,000
(2,526)
19,840
-
-
(924)
11,648
(27,948)
1,000
(1,000)
57,000
(9,359)
12,916
(1,178)
12,144
-
223,753
(211,154)
834,363
(942,189)||**Transfers**
**in/(out)**
**£**
(150,693)
15,968
-
39,500
39,500
(8,977)
4,750
2,400
11,000
4,750
-
-
-
_ _506
(41,296)
-
-
1,832
-
-
-
-
-
21,000
182
18,253
-
29
-
-
-
-
-
-
-
-
-
41,296
-|**Gains &**
**losses**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
__ -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**31 March**
**2023**
**£**
420,258
27,500
-
39,500
39,500
-
7,500
2,400
11,000
4,750
300,000
269,018
20,000
506|
|---|---|---|---|---|---|---|
|||||||1,141,932|
||||
|||70,684
153
-
1,273
-
1,769
7,108
521
-
-
-
53
-
3,000
3,904
19,840
76
12,817
-
47,641
11,738
12,144
192,721
1,334,653|
||||||||
||||||||
Page 45
## **George House Trust**
## **Notes to the Financial Statements (Continued)**
## **For the Year Ended 31 March 2024**
## **17. Other activities**
In its role as an agency for administering payments, the charity collected £30,940 (2023 - £6,680) from other charities for disbursement to individuals. The amount disbursed in the year amounted to £30,940 (2023 - £6,680). These transactions are not included in the Statement of Financial Activities. The charity held £nil (2023 - £nil) at the year end which had not yet been disbursed to individuals. This amount is not included in the balance sheet.
## **18. Reconciliation of net income/(expenditure) to net**
## **cash flow from operating activities**
|**Net income/(expenditure) for the year**
**_Adjustments for:_**
Depreciation
Interest and rental income
Revaluation of investment property
Increase in debtors
Decrease in creditors
**Net cash used in operating activities**
**19. Analysis of cash and cash equivalents**
Bank balances
Total|**1 April**
**2023**
**£**
685,930
685,930|**Cash flows**
**£**
(226,612)
(226,612)|**2024**
**£**
191,859
14,002
(34,917)
(145,000)
(174,675)
(110,546)
(259,277)
**Other**
**non-cash**
**changes**
**£**
-
-||**2023**
**£**
(107,826)
19,837
(20,802)
-
(21,949)
(39,251)|
|---|---|---|---|---|---|
||||||
(169,991)|
||||||
**31 March**
**2024**
**£**
459,318|
||||||459,318|
## **20. Leasing agreements**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years
|**2024**
**£**
1,882
1,882
3,764|**2023**
**£**
1,882
3,763|
|---|---|---|
|||
5,645|
Page 46