COMPANY REGisfRATION NUMBER: 07832678 CHARrrY REGISTRATION NUMBER: 1144855 SAVING LIVES Company Limited by Guarantee UNAUDrrED FINANCIAL sTATEmE￿s 30 NOVEMBER 2023 LANGARD LIFFORD HALL LIMITED Accountsnts & Registered Auditors Lifford Hall tifford tane Kin8s Norton B30 3JN SAVING LtVES COMPANY LIMrrED BY GUARANTEE FINANCIAL STATEMEivrs YEAR ENDED 30 NOVEMBER 2023 Page Trustees, Annual Report (byorporating the Director's Reprt) Independent Examiner's Report to the Trustees Statement of Financial Activities (I￿lUdIng IEKome and Expenditure Account) Statement of Financi￿ Position Notes to the Financial Statements io Page I SA￿NG LIVES COMPANY LtMrrED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRE￿OR's REPORT) YEAR ENDED 30 NOVEMBER 2023 The trustees, who are aIso the directors for the PUTP05es of company law, present their report and the unaudited Financial statements of the charity for the year ended 30 NovemFEr 2023. Reference and Athninistrative Details Registered charity name Saving Lives Charity registration number 1144855 Company regAstration number IY7832678 Principal office and registered office Lifford Hall tAffoTd IAne Kings Norton B30 3JN The Trustees S Taylor D W Hartland C IA)veday T Hayes S Chidzoml C Mark N Sutton Company Secretary D W Hartland Independent Fxaniiner K S Chambers Li(foTd Hall LiffoTd Lane Kings Norton 3JN Page 2 SAVING LIVES COMPANY LIMTTED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT)( coHhxued) YEAR ENDED 30 NOVEMBER 2013 Structure, Governance and Management The Charity wa5 Ir￿rporated as a company limited by guarantee on 2 November 2011 {company number 07832678) and obtained charitable status on 29 NovemEer 2011 (Charity nunther 1144855). The Charity is a limited company by guarantee. In the event of the company ￿￿n8 wound up. the liabiIity in respect of the guarantee is Ilmited to £10 per rneM￿r. Appoinknent of Trustees is governed by the Memorandum and Articles of AssociatiorL Objectives and A¢tivitie8 There have been no changes to our charitsble aiEnS and obj'ectives in the Iast twelve months. Per our registry at the Charity commi￿orn we continue to aim to advan￿ the overall education of the public in the field of prevention. diagnosis and treatrnent ol HIV and other sexually transmitted infections. primarily in the United Kingdom and further intemationally. 'To advance the overall education of the public in the fAeld of Preventio￿ diagnos15 Emd treahnent of Htv and other blood-borne viruses. other sexually tranSmRtted infections. and other communicable diseases, in particular those transmitted virally,. the promotion of continuing tnedicaI research in the fields of Preventio￿ diagnosis, treatment and the physical and psychological relief of people affected by the conditions we seek to prevent, (liagnose and treat.. TakeATe8tUK and FreeTestUK Trustees will recall that our self-sampIing artivity can ￿ broken into three distinct arms: Offering a testing service via FreeTestUK to NHS and other healthcare Providers seeking to offer home seIf-sampling powered by digital technology. Management of and partiopation in a research and outreach projects which investigate or require ￿lE_Samp]Ing provision. The -customer-facing" TakeATestUK website enables testing for end users and awareness-raising activlties. which offer free klts for a range of individua]s and as part of variou5 campaigns. This aspeet of our provision ha5 been heavily de-emphasised. but ren￿InS in place at no cost to the chaTity. In the last year. we have delivered NHS testing services for Royal Bolton NHS Foundation TnLSt. as well as the Hepatitis C Tft￿t. Many NHS Tntsts are currently selecting self-sampling services via a national pr(turement framework on which our services are not listed. and the charity's goal És to achieve listing at the earliest opportunity - the framework. however. is only open to new bidders at set. and quite broad, intervals. Trustees should note that our contract with Bolton has ended as of 31/12/23, outside of the peri(xl covered by this report. We wiIl continue to deliver legacy services to Bolton for some time. charging for samples arriving from kits requested during the contract perio 4.5°A) across the UK - including in most parts of the West Midlands - requires sAgnificant input Erom the third sectOT. IO% of the UK Government funds all(xated to this twelve-month extension of the long-standing opt-out arrangements in l￿dOn ha5 E￿1 all(Kated to peer support services. Savtng Lives has already reached out in Birmingham. and across the wider West Midlands re8lOIL to offer our support in thls area to interested parties. Our longstanding relationship with the voluntary and unim)ryorated support serviees in the regiorn including Birmingham's Positive Peers not least in OUT work with the Birniinsham AIDS & HIV Memorial - puts us in a good position tt) provide a firm organisational home for the various. currently disparate and unfunded. ad hoc peer 5UPPOrt solutions in pEace (and not in place) across the region The NHS in Birmingham havÈ responded positively to OUT suggestion that we work together. and we look fornyard to working in 20￿24 on contributing to this important. and potentially transfonnative. moment for HIV testing and care in the UIC Structure and Staff 2022-23 saw no rises in costs for staff. and towards its close a voluntary reduction in pay from key staff. Our two Health Advisors continue to paid a Eee each per month,. Cynthia D'Aguilar {CD) continues on a retainer for her Logistics support work,. Dan Hartland (DH) and Tom Haye5 (TH) undertake the remainder of regular paid Work for the charity, with DH working primarily in a ￿0 role. managing accounts and negotiating with clients. and TH f(￿uSing on especially social media PR. Both operate under a cost ceiling with the agreement of, and monthly sigTroff of payments by. other Trustees. SAVING LIVES TRUSTEES, ANNUAL REPORT (INCORPORATING THE D￿RE￿OR's REPORD (A Savins Iave8 this Y￿ conttnued to work with kntt samrn￿ of Ill8hthou￿ IG as Da Security and Protth Toolkit re￿tration in laie spring of 2LY22. With his work on also signif￿t savins (c. £13IMM)) for the charity movin8 forwards. C(kn relating to TakeATestUK and FreeTestUK LI)nti￿ to be met by Savins taves. and these include payjmits to a ran8e of IM1th￿S and providern - 5￿callY. MedDX foT kit Q*Jr Trustees contimie to be kept awaTe of the work and its SI￿1r￿a￿e. Thar COmn￿[claI W of QUT wozk Methal Di1￿ Dr Strve Taylor is a si￿tory to the Dr Taylor and the other UThd￿ the Thall￿ d Cynthla IYAguilar. aclivity As governed by our founding d(tuD￿nts. Jn additio￿ Saving LiveB enjoys suP￿rt from Heart of England NHS Foundatim TnJs¥ within whith there sits a fund dedicated to the work of NH5 Saving live& Page 7 SAVING LIVES COMPANY LIMITED BY GUARANfEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAVING LIVES YEAR ENDED 30 NOVEMBER 2023 report to the trustees on my exam1Z￿tion of the financial statements of Saving IAves ('the charity,) for the year ended 30 NovemFEr 2023. Responsibilities and Basis of Report The trustees (who are alyA) the directors of fhe company for the purposes of company law) are responsible for the preparation of the accounts. The trust￿$ consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charxty is not sllbiect to audit under company law and is eligible for independent examination, it is my resFX)nsibility to: examine the accounts under section 145 of the 2011 ACL. follow the pr(Kedures laid down in the general Directions given by the Charity Commission under section 1495)(b) of the 2011 ACL and state whether particular matters have come to my attentioTL Basis of independent examinevs Teport My examination wa5 carried out in acconlance with the general DiTectiorLS given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disdosures in the accounts, and seeking explanations frotn you as trustees concerning any such matters. The Pr{￿ed￿re8 undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given a5 to whether the accounts present a "true and fair view" and the ￿POrt is limited to those matiers set out Én the Statement below. Independent Exami￿,6 Statement Since the charitys gross income exceeded Q501MJ) your examiner must be a MeM￿r of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a meml*r of the Ass(Kiation of Chartered Certified Accountants. which is one of the listed b)dies. In connection with my examxnation, no matter has come to my attention: . which gives me reasonable cause to Wieve thal in any material re5F￿¢ ￿ requirements: to keep accounting records in accordan￿ with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accollnting records. comply with the accounting reqU1￿ments of section 396 of the Companies Act 2[m￿ and with the methods and principles of the Statement of Recomrnended Practice: Accounling and Reporting by have not EEen met,. or 2. to whicFb in my opinion, attention should iE drawn in order to enable a proper understanding of the accounts to be reached. am 1nde￿Thde￿t Examiner Lifford Hall, tifford I￿ne Kings Norton Birmingham B30 3]N 13 August 2024 Page 8 SAVING LIVES COMPANY LIMrfED BY GUARAiwfEE STATEMENT OF FINANCIAL AcrIvrrIES (INCLUDING INCOME AND EXPENDrruRE ACCOUNT) YEAR ENDED 30 NOVEMBER 201q 2022 Unrestricted Restricted funds Total funds Total funds Note Income and endowments Donations and legaaes Investment income 324￿3 955 14.172 339.055 519.890 Total income 325￿38 14,In 340,(llO 519,890 Expenditure Expenditure on charitable activities 7A8 Total expenditure 318A827 33.131 351,958 619,742 318817 33.131 351,958 619,742 Net expenditure and net movement in funds 7.011 (18.959) (11.948) (99.852) Reconciliation of funds Total funds brought forward Total funds Canied fonyard 175,(XY7 15838 290,697 182.018 {3,121) I78￿97 190845 The ststement of financial activlties includes all gains and losses recognI￿d in the year. All income and expenditure derive from continuing activities. The notes on pages 10 to 16 forn] part of these financial statements. Pa8t 9 SAVING LIVES S[ATEm￿ OF FINANaAL posrrIoN Tangible fixed a&¥ets 2267 14 m7 28,19] Cash at bank and in hand 9,19] vAthiA one year iTrJ 188A78 Futtds of the eharity RestrACted funds 15 175m7 For the year el￿]ng ￿ Noveth 2crzs the clwity was entitled to tYonptAon from audit 8tatemeThts for the Y￿ in qu￿tiOn in accOrdan￿with ￿tIOn 476: on 13 AugustW24 and are on I￿alf of ￿ tKMrd bT. Page 10 SAVING LIVES COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEwrs YEAR ENDED 30 NOVEMBER 2023 General Inforniation The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton. Birniingham, B30 3JN. Statement of Complianee These finarKial statements have Treen prepared in compIiance with FRS 102. 'The Finanoal Reporting Standard appIicable in the UK and the Republic of Ireland,. the Statement of Recommended Practice appticable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {Charitie5 SORP (FRS 102)) and the Companies Act 2[m￿s. Accounting Policies Basi5 of preparation The financial statements have been prepared on the hi5torieal cost basis. as M￿Alfied by the revaluation of certain finall￿ assets and liabilities and investment properties measured at fair value through income OT expendkture. The financial statements are prepared in sterlin& which is the functional currency of the entity. Going concern There are no material uncertainties aknut the charity's abllity to conlinue. Judsements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements. estimates and assumptions that affert the amounts reported. These estin￿te5 and judgetnents are continually reviewed and are based on experience and other factors, induding expectations of future events that are EeIieved to be reasonable under the circun)siaJices. Fund accounting Income is categorised on the following: Unrestsieted funds being available for any purpose of the Charity and restricted funds given to the Charity for specific purposes; and Designated unrestsirted funds specifically allocated for a project. Incoming resourees All incoming resources are included in the statement of financial activities when entitlement has passed to the charity," it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be Teliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entidement to the gift. receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitIement is established. Page 11 SAVING LIVES COMPANY LIMrrED BY GUARAwfEE NOTES TO THE FINANCIAL STATEMENTS (crmti. YEAR ENDED 30 NOVEMBER 2023 Accounting Policies Incoming resources income from donated g(Kxls is measured at the fair value of the goods unless this is impractical to measure reliably. in which case the value 15 derived from the cost to the donor OT the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can ￿ reliably measured. No amounts are induded for the contributLon of general volunteers. income from contracts for the supply of service5 is Tecognised with the delivery of the contraeted service. This is da&sified as ur￿tricted funds unIess there is a contractual requtrement for it to be spent on a particular purFK)se and returned tf unspent. in which case it may I￿ regarded as restricted. Resources expended Expenditure is recognised (m an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot Ee fully recovered. and is cIassified under headings of the stateEnent OE financial activities to which it relates: eXpendi￿re on raising funds includes the costs of all fundraising activities. events. nOn￿arItable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that ￿rther its charitable aims for the Lwlefit of its benefi(iaries. including those support costs and costs relating to the governan￿ of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds Eor the charity nor part of its expenditure on chaTttable activities. All costs are all￿ated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonablei justifiable and consistent basis. Tangible assets All fixed assets are initially recorded at cosL Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. Ee5s Ats TesiduaE value, over the useful economic life of that asset as follows: Equipment 20% reducing balance Impairnient of fixed assets A review for indicators of impainnent is Ca￿led out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable a￿OuTrt, the asset is impaiTed accordingly. Prior impairnients are also T￿eWed for possible reversal at each reporting date. Page 12 SAVING LIVES COMPANY LIMrrED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENTS Ic4)ttthw¢dJ YEAR ENDED 30 NOVEMBER 2023 Accounting Policies (coNti#wea) Financial instruments A financial asset or a fInar￿ ]iability is recwi5ed only when the entity becomes a paty to the contractual provisi0Th5 of the instrumenL Basic financial instruments are initially recosnised at the amount receivable or payable including any related transaction costs. unle&s the arrangement constitutes a financing transactiorn where it 15 Tecognisd at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Limited by Guarantee The Charity is a limited company by guarantee. tn the event of the company beins wound up. the liability in re$￿t of the guarantee is lirnited to ao per menther. Donations and Legacies Unrestricted Restricted Total Funds Funds Funds 2023 Donations Other donatiotL8 Grants Walsall Hospitsls Uni Hospital B'hajn GBS RBSG Wirral Community Royal Wolverhampton The Hepatitis C Trust Birmingham AIDS and HIV Memorial project UKSHA Surveillance 913 913 17.492 141917 17.492 142,917 677 45.935 677 45.935 14,172 116,949 14.172 116.949 324.883 14,172 339,055 Unrestricted Restricted Total Funds Funds Funds 2022 Donations Other donations Grants Walsall Hospitals Urri Hospital B'ham GBSR 31.483 31,483 31514 27,651 86,183 531 136,453 21545 31,514 27,651 86,183 531 136,453 21y5 120,243 64,287 WiTral Commvnity Royal Wolverhampton The Hepatitis C Trust Birniingham AIDS and HIV Memorial project UKSHA Surveillance 120.243 64.287 399,647 120.243 519,8 Pase 13 SAVING LtVES COMPANY LIMITED BY GUARAKfEE NOTES TO THE FINANCIAL STATEMENTSI ¥mtixMed) YEAR ENDED 30 NOVEMBER 2011 Investment Income Unrestricted Total Funds Unrestricte Total Funds Funds 2023 d Funds 2022 Bank interest receivable 955 Expenditure on Charitable Artivities by Fund Type UnTestricted Restricted TotaI Funds Funds Funds 2023 Charitable activities Support cosL8 3032116 15,011 33,131 336,947 15.011 318*27 33.131 351,958 Unrestricted Restiicted Total Funds Funds Funds 2022 Charitable activities Support costs 441.620 13.357 164.765 606,385 13357 454.9T/ 164.765 619,742 Expenditure on Charitable Activities by Activity Type Activities undertaken directly Support Total funds Total fund Costs 2013 2022 Charitable activities Covemance eosts 336,947 336.947 15,011 606585 13J57 15.011 336.947 15.011 351,958 619,742 Net Expenditure Net expenditure is ststed after charging/(crediting): 20 2022 Depreciation of tangible fixed assets 473 592 Page 14 SAVING LIVES COMPANY LIMTfED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENfs (miitijwitd) YEAR ENDED ￿ NOVEMBER 2023 10. Independent Examination Fees 2023 Fees payable to the independent examiner for. Independent examination of the financial statements 3,150 3.150 IL Staff Costs The average head count of employees during the year was 9 (2021. 9). No employee received employee I￿lts of more than f£>O.(KK) during the year {2022: Nil). 12. Trustee Remuneration and Expenses Mr D Hartland received £36￿￿ (2022: £35.(W) durlng the year for services including copywritin& web maintenance and KKial media. ll￿rketIng and communication services and related administrative duties. 13. Tangible FAxed A55ets Equipment Total Cost At l December 21)22 and 30 November 2(Y13 6.745 6.745 Depreciation At l December 2022 Charge for the year At 30 November 2011 4378 473 4J78 473 4351 4￿1 Carrying amount At ￿ November 2023 IA94 1,894 At 30 NOVem￿r 2022 2267 2J67 14. Debtors 2022 Prepayments and accrued income Other debtOTS 649 694 27,496 43,037 28.190 Page 15 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEwfs (¢oMliN¥ed) YEAR ENDED 30 NOVEMBER 2023 15. Creditors: Amounts falling due within one year 2022 Trade creditors Accruals and deferred irKome 18041 6￿1x> 13,712 41 20,712 l(x Analysis of Charitable Funds Unrestricted funds At l Decemi*r At 30 November 2023 Income Exwiditure Transfers General funds 175.1K 325￿8 (318827) (8.121) I73￿97 At l DecemiEr 2021 At 30 November 2022 Income Expenditure Trdnsfers General funds 230337 399,647 (454,9T4 175,007 Restricted funds At At 30 NOVem￿r 2022 I￿orne Expenditure Transfers 2023 VIIV Healthcare Birmingham AIDS and HIV Memorial project 10838 14,IT2 (33,131) (33.131) 8.121 15B38 14.IT2 8.121 5AM)0 At At 30 November 2022 2021 Income Expenditure Transfers VIIV HealthcaTe Binningham AIDS and Htv Memorial project 5.000 55J60 120.243 (164.765) (164.765) 10.838 60J60 120,243 15,838 Page 16 SAVING LIVES COMPANY LIMTfED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENfs {(thilxKtre4) YEAR ENDED 30 NOVEMBER 2013 17. Analysis OE Net Assets Between Funds Unrestricted Restricted Total Funds Funds Funds 2023 Tansible fixed assets Current assets Creditor5 less than l year Net assets 1.894 197y4 (1Sa41) 173£97 1094 202J46 (25J41) 178,897 5.000 Unrestricted Restricted Total Funds Funds Funds 2022 Tangible fixed assets Current assets Creditors less than l year Net assets 2,367 209,190 (20,712) I￿)￿45 IIY3352 (20.712) 175XM)7 IS￿38 Is￿8