COMPANY REGISTRATION NUMBEIL. 07832678 CHARrrY REGISTRATION NUMBEIL. 1144855 SAVING LIVES Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS 30 NOVEMBER 2025 LANGARD LIFFORD HALL LIMITED Accountants & Registered Auditors Lifford Hall Lifford Lane Kings Norton Birniingham B30 3JN SAVING LIVES COMPANY LIMrrED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 30 NOVEMBER 2015 Page Trustees, Annual Report (Incorp￿atIng the Directovs Report) Independent Examlnei's Report to the Trustees Statement OF Financial Activities (Including Income and Ex￿ndItuTe Account) io Statement of Financial Position li Notes to the Financial Statements 12 Pase I SAVING LIVES COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) YEAR ENDED 30 NOVEMBER 2025 The Trustees, who are also the directors for the purposes of company law, present their report and the unaudited financxal Staten￿nts of the Charity for the year ended 30 November 2025. Reference and Administrative Details Registered Charity name SavAng Lives Charity registration number 1144855 Company registration numb 07832678 Principal office and registered office lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN The Trustees D W Hartland c tA)veday T Haye5 C Mark C D'Aguilar S M Hallam S Amardeep N Sutton Company Secretary D W Hartland Independent Examiner K S Chambers Lifford Hall tAfford tAne Kin85 Norton Birminghaln B30 3JN Page 2 SAVING LIVES COMPANY LIMrrED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) (rnhtiJF- YEAR ENDED 30 NOVEMBER 2015 Structure. Governance and Management The Charity was incorporated as a company liT￿ted by guarantee on 2 November 2011 (company number 07832678) and obtained charitsble status on 29 November 2011 (Charity number 1144855). The Charity is a limited company by guarantee. In the event of the company being wound up. the liability in respect of the guarantee is limited to llo per member. Appointment of Trustees is governed by the Memorandum and Articles ol A55(￿latiOn. Objectives and Activities There were no changes to our charitable aims and objectives in the last twelve months. Per OUT registry at the Charity CoMmi￿i0n. we aim to advance the overall education of the public in the field of prevention, diagnosis and treatment of HIV and other sexually transmitted inEections, as well as other communicable diseases, primarily in the United Kingdom and further inteniationally. Whtle our goals permit us to operate broadly* we remain particularly focused on Htv and BBVS. "To advance the education of the public in the preventiory diagn05i5 and treatment of HIV and other blood-borne viruses. sexually transmitted infections, and communicable diseases, particularly those transmitted virally; and the promotion of conttnuing medical research in the prevention, diagnosis. treatment and physical and psychological Telief of people affected by those same conditions.. UKHSA Respiratory Virus Surveillance 2024-5 saw us reach the half-way point a five-year peri(xl of work with UKHSA on respiratory virus surveillan￿. We have undertaken thi5 work in partnership with UKHSA and RCGP since 2020, and won an open tender during 2(Y22-3 to contAnue to provide this work. During the present period. the Kope and range of this project has increased. to include FFX incident response and to account for a significant and sustained increase in testins volumes. Much of 2024-5 was spent designing and working on this demanding project. with the offeT now ready to respond to novel pathogens as required. We continue to enjoy extremely giK)d working relationships Wkth the convnissioner. attending regular meetings with the operational group onIine and in person at UKHSA and Oxford's Nuffield Departn￿nt of Primary Care Health kiences, where the Research and Surveillance Centre is presently based. We continue to work with colleagues to enhance the quality and seope of respiratory viru5 surveillan￿. and the use of self-sampling in achieving this. 2024-5 Saw a shift in testing laboratory on the project from UKHSA Colindale to UKHSA Bristol. this involved considerable work by the operational te￿ for which the Charity has been fully reimbuT5ed. The income on this project is a mix of regular service fees, per-kit income generated by volume. and one-off fees where additional bespoke work is required. During this period, we also took on responsibility for sourcing kit components and Royal Mail Tracked 24 return postage for this project; these costs are reimbursed at the end of each financial year {April-April) via reconaIiation. Pase 3 SAVING LIVES COMPANY LIMTfED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) (CO￿lIN￿r￿) YEAR ENDED 30 NOVEMBER 2025 UKHSA Respiratory Virus Surveillance (rvlltimied) We have also worked alongside the Research and Surveillance Centre to increase sampling rates - 2024-5 saw the busiest weeks of our involvement with this project (since 2020), with upwards of 500 kits ordered per week at peak periods. The additional workload has been supported by Thomas Hayes (engagement and health promotion) and Julie Sheridan (Tesults management and health advice). who have taken on additional responsibdities for this proiect alongside Dan Hartland and Mark Simp50n. This five-year contract wa5 renewable after the r￿st two years, and this extension was granted very smoothly. A second extension will take place at the end of year four, in July 2027. Peer Support In 20134. Savin8 lives added Birniin8ham Positive Peers as a Subsidiary, signing a letter OE recognition and engagement with its founder and manager, Rachel Greaves. Rachel is known to us through extensive aFworking over many years, on projects such a5 the Heartlands Patient Fornm and the Birniingham AIDS & HIV Memorial. She has also been a long-terni Saving Lives Ambassador. We began to build the peer support service outwards immedxately, offering Rachel an hourly rate to lead the development and meeting all experLses for training a regional cohort of mentors. We have also taken a lease on a small office in the Jewellery Quarter. All this resulted in an increase of Rachel's team from 3 to 25 volunteer ￿￿ntorS. All these costs were met through existing charity fimds, with a view to being in a position to bid for a range of contracts in the West Midlands. Eeginning with Birniingham itself, that were due to be granted funding dirertly from NHS England as part of the rollout of ED opt-out testing in the region. In 2024-5. we were conunissioned by Ix)th University Hospitals Birmingham and the IntegTated Care BoaTd of the Black Country to deliver peer support services across four Birmingham cites and Services in Walsall. wolverhampto￿ Sandwell and Dudley. Much OE the early period of the year was spent buildins the necessary relationships. and putttng Èn place referral strncture5 which were Often very different from site to site. The commissioning agreements aTe for two years and stretch across 202L5 into 202￿. Total funding from the two regions across two years is Q65.734, of which half was invoiced in 2024-5 (with £￿￿67 received; the other £61.(￿ was received shortly after the close of the accounting year). Feedback and progress has been very positive throughout 2024k5 on this strand, and we look forward to continuing to develop and expand the offering. It has been confirmed that the funding ICBS and Trusts receive for this work has i￿1 renewed for a further three years Erom 20￿7. we await the opportunity for our contracts to iE renewed or extended. Page 4 SAVING LIVES COMPANY LIMrrED BY GuARA￿rEE TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) I (vntinued) YEAR ENDED 30 NOVEMBER 2015 TakeATestUK and FreeTestUK Trustees will recall that our self-sampling activity has historically EEen broken into three distinct arll￿. Testing as a commercial service via FreeTestUK to NHS and other healthcare providers seeking to offer home self-sampling powered by digital technolosy. Management of and participation in a research projects which investigate or require self_sampling provision. The 'customer-facing" TakeATestUK website enables "retail" purchases for end users and awareness-raising activities, which can olfer free kits for a range of individuals and as part of various campaigns. We do not currentIy undertake any activity related to items two and three OE this list, although some research payments arrived with the Charity thxs year having been owed from the prior period. Work in category l is now also very limited - only the Hepatitis C Trust remains with us. Our UKHSA contract also utilises the TATUK system. The self-sampling market has significantly matured Sin￿ we fArst entered it, and demand is both Teduced and more f(￿used. Saving Lives continues to specialise in small-scale programmes or open lenders. while most commissAoning is currently undertaken via procurement fran￿wOrkS. This has now the situation for Some years, with little movement. Nevertheless. the Charity has pivoted to utilise TakeATestUK's infrastrncture lor specific proiects which enabIe it to remain a going concern. tn addition to the UKHSA work. an expected commission from Birniingham City Council to deliver enhanced BBV testing in collaboration with the aty's NHS TB outreach tea￿ while initially expected for 2024-5. will now commence in 202M. Our TATUK system will FE essential to the delivery of this programme, which will bring with it an estimated £63,425 of funding. Our TATUK work has also fostered an extremeEy productive and integrated partnership with Fit systen￿, whose MD. Mark Simpson. has been a&si8ned a Saving Lives ernaii account. Mark provides us with all aspects of rr development and desi8n* working especially closely with us on the UKHSA contract. We have also engaged him to work on developing systems to enhance and improve our peer support stream. Whxle reduced. then. our TATUK offering remains central to our wider capacities. Page 5 SAVING LIVES COMPANY LIMrrED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (conli nurd) YEAR ENDED 30 NOVEMBER 2025 Other Activity In addition to these distinct strands of activity. Saving IAves has also undertaken a range of proFects across 2024-5: Operating as key partner of Birniin8ham Fast Track Citie5+, sitting on its steering comniittee and taking a career role as a sponsor and organiser of a cr05Svcity stakeholder conference in Novemkr. In this role the Charity has established itself as the leading voice of the Birniingham voluntary sector in HIV/BBVs. Our patrons, Lord Philip Hunt and Professor Jane Anderson. delivered the keynotes to the November conference - and leamin8s from the day centred on the twin challenges of testlng and stigma. This represents key input into PKJlicy and implementation in our home aty. World AEDS Day and 'artivisim'. We supported throughout the year Birniingham's preparations for World AtDS Day. which resulted in a day characterised by two major exhibition of artwork. at the Library of Binningham and National Trust Back-tO-Backs, and partnering wÉth l(Kal organisations Art Thou OK. Bab7 to pnxluce a dance presentation at Birniingham Hipp(Klrome. We have also continued to support Beyond Positive. the long-standing organisation managed by our Trustee Thomas Hayes, with an aim to establith itself as an inforniation and new5 resource for the HIV conununity. We continue to provide rr services ar￿ data support to the Brook sexual health service in Jersey, for which we hold funas and contracts for work ]argely undertaken by our rr parther, Fit Systems. 2024-5 saw an increase in our fees for this work. The Rtbbons Legacy. This ongoing chaTttable project aims to further the stigma- reduction and awareness-raising work of the Birniingham AIDS & Htv Memorial. It is funded entirely via small donations and grants. Expenditure is discretionary based on income. Stralesic Report The following sections for achievements and Perfornw￿e and financial review fonn the strategic rep)rt of the Charity. Page 6 SAVING LIVES COMPANY LIMrrED BY GUARANfEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) Icont ruritd) YEAR ENDED 30 NOVEMBER 2025 Achievements and Perfornunce Our Focus We continue to foeus upon.. Providing testing via self-sampling services and health promotion suppo Providing support. via our peer mentoring programme: Providing advocacy. advice and Inforn￿tiOn via our website. social media and other content: Sponsoring other projerts and events. Attendance at events through which we can communicate our message to target demographlcs" Making grants to orsanisations. such as grassriK)ts sport teams and international projects deserving of our SUPkX)rt; Providing other finance. such as sUPtK)rt to NHS Trusts in producing promotional material. Our main objectives for the year therefore continued to the promotion of Htv, BBV and sri testing and diagn()sis. via the means of reducing stigma. Financial Review Financial Summary The Charity has posted a surplus for the second year in a row. even when excluding unspent allocated fundins. Operationally the Charity is in a sustainable position. having diversified income streams and taken action to control. reduce and rationalise expenditures where po&sible. This has IEen achieved at a time when the gap between income and expenditure acr(yss the charity sectOT has been shrinking - to its lowest level in five years in 20134. according to the Charity Commissio The Tn￿teeS are agreed that Lt is prudent for the Charity to continue to spend wisely and continue to buiId a reserve in order to offer it some security and protection in future. The Trustees are also conscious that some of the Charity's surplus consists OE allocated funds awaitlng appropriate projects. and therefore consider the present remainder not as funds to be spent immediately but as a contribution to the Charity's long-term resi]ience. Plans for Future Periods Future Plans & Goals The Trn5tees agreed at their last meeting that 20134 had represented a promising achievement - a surplus was posted. and the FK)sition was promising. ￿Elle caution was rightly expressed as to the sustainability of this N)sitio￿ and continued care with conimitments and expenditures agreed. 202¥5 has akn seen a surplus posted, and signrficant new workstreams opened up. This is promisin& and is suggestive of underlying sustainability. Our flexible m(xlel is enabling us to deliver services, meet our costs. and fund discrete charitable activity. We have also grown £￿T reserves. Pase 7 SAVING LIVES COMPANY LIMrrED BY GUAIiAKfEE TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) (cwitinvwd) YEAR ENDED 30 NOVEMBER 2025 Plans for Future Periods Future Plans & Goals (co￿tin￿ed) Specifically, the TakeATestUK system has proven itseIf again an excellent investment for the ChaTity, which _ while involving SI￿If1Cant overheads. including server space and data hostin& and despite the nature of the testing work being undertaken having shifted in recent years- continues to generate income in excess its operating costs. Launching the peer support service has Ewi a very positive experience for the Charity. The partnership with Positive Peer5 has proved extremely productive. and Saving lives handles all contracting and fund-holding on the project: governan￿ and oversight has also been enhanced via this partnership. and conversations with other peer support services nationwide are ongoing. There is ample room for growth and disbursement wtthin this workstreanL and the Charity is extreniely proud to have supported more than l(K) individuals in its first year of provision. We should continue to consider our charitable projects. The Ribbons Legacy and Art Thou OK. Bab? Projects are both excellent means to deliver education and health promotion work via arts organisations. Further funding for these streams - to a total of £41K>O - was approved by the Trustees for 2025-6. and other fundraising will undertaken. Trustees agreed to the return of our Grassroots Grants project for 202￿, which offer5 small amounts of fimding to growing charitxes in the sector. Trustee Naomi Sutton is leading on social media-based promotion campaigrL5 which Saving Lives ￿gan to fund in 2024-5 and will continue to do in 20￿6. Finally. we hold a significant le￿cY donation focused on the south Asian community the appropriate disbursement of which the Trustees wtil continue to discuss among each other and with partners. 2024-5 proved a year in which the Charity was able to rnaintain a solid base, work as a consequence to establish itself as the leading third-sector voice in the West Mi(llands. and continue to build servtces for our partners which receive very positive feedback. We can enter 2025-6 with an eye on modest expansion. some additional charitable and promotioiul work, and continued development of EK)th our peer support and seif-samplins testing. Structure and Staff The TTUStees extended a particular thanks to the Charity's skff and Suppliers, who continue to provide excellent leve]s of service while working within the Charity's budgets and means. 20234 saw an incTease in stsffing costs compared with 2022-3, largely based around the additional work Tequired to complete the peer support work. For the most part. Peer Support staff costs are included under the service's budget Iine item. The service is led by Rachel Greaves IRG). A small proportion of the 'management' staff costs are met via thts fund,. a larger proportion is directly funded by UKHSA work; the remaining sum is gathered from SUTplus generated across all activiti,. The Trustees agreed to consider all grants and donations made to lund peer support as all{￿ated funds: all paytnents lor service delivery will be considered general income. Page 8 SAVING LIVES COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REIX)RT (INCORPORATING THE DIREcfoR'S RF.PORT) ( YLAR ENDED 30 NOVEMBER 2025 Structure and Staff Of the Board, Cvnthla D'Aguilar (CD) conts'nues to be retalned for her LO￿5￿(S support work, at a ionlinued rate of .499 Funds of the Charity Restricted funds L.'nrestrii ted funds 117,729 1,979 i9,669 Total c.harity fund5 17 329,708 235,499 ror the !*ar ending 30 NoveM1￿r 2025 the ChJrih' w'as entitled to exemption from auilil under section 477 of the Companies Act 2(M)6 relating lo small companies. Dire( tors, resry)nsibilities'. The members have not required the compan!. to obtain an audit of ils financidl Statements for thL vcaT in queslion in accordance iyith settion 476- The clireitors aCknO￿'1elIgQ thÈir reS￿nsibIlitieS For compllsing with the rEyuiremenls of Ihv Ail with respect to aicounting rtxord5 and the preparation of financial statement5. TheNse financtdl statements hai'e iw7 prepared in aiiordance with the Provisions applilable to conipdnies 5ubjtx I to the small iompanies, rpgime. These financial statements were approved b!, Ihe knrd of trustees and authorised for issue on 24 April 2026, and a￿ signed on behalf ol the board bi": D M, Flariland Direi tor Page 12 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEM￿5 YEAR ENDED 30 NOVEMBER 2025 General Infornution The Charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity Fn England and Wales. The address of the Tegistered oflice is Lifford Hall. Lifford 14ne, Kings Nort0￿ Birmingha B30 3JN. I Statement of Compliance These financial statements have i*en prepared in comPliar￿e with FRS IIY2. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireknd,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repubtic of Ireland (FRS 102) (Charilies ￿RF (FRS 102)) and the Companies Act 2(K)6. Accounting Policies Basis of preparation The financial statements have Lwn prepared on the historical c05t basis, as modrfied by the revaluation of certain finarrial asseis and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterlin& which is the functional currency of the entity. Going concern There are no material uncertainties atK)ut the Charity's abiIity to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to Jnake judgements, estimates and assumptiorLS that affect the amounts reported. These estin￿te5 and judgements are continually reviewed and are based on experience and other factors. including expcrtations of (uture events that aTe believed to be reasonable under the circumstances. Fund accounting Income is categorised on the following: Unrestricted funds being available for any purpose of the Charity and restricted funds given to the Charity for specific purpose5,' and Designated unrestricted funds SP￿ifiCallY all(tated for a project. Page 13 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANc￿L STATEMENTS ( YEAR ENDED 30 NOVEMBER 2015 Aceounting Policies (¢oRtrJMed) Incoming resources All incoming resources are included in the statement of financial activities when entitlement ha5 passed to the Charity." it is probable that the economic benefits ass(Kiated with the traTJsaction wlll flow to the Charity and the amount can be reliably measured. The following specific policies are appIied to pariicular categories of income: income from donations or grants is reCo￿lsea when there is evidence of entitlement to the gif¢ receipt is probable and its amount can be measured reliably. legacy income is recosnised when re￿Ipt is probable and entitlement is established. income from donated g(*xls is measured at the fair value of the goods unless this is impractical to measure reliably. in which case the value is derived from the cost to the donor or the estimated resaIe value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution o(8eneral volunteers. income from contracts foT the supply of services is recognised with the delivery of the contracted service. This is da￿lfIed as unrestrlcted funds unless there As a contractual requirement for it to be spent on a particular purpose and retumed if unspent. in which &￿e it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basi5 as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities. events. non-charitabIe trading activitie5. and the sale of donated soods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneEiciaTies. including those support costs and costs relaling to the governance of the Charity apportioned to charitable activitics. other expenditure includes all expenditure that is neither related to raising funds for the Charity nor part of its expenditure on charitable activities. All costs are alliKated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity aTe all(Kated directly to that aetivity. Shared costs are ap[￿rtIOned ￿tween the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets All fixed assets are initÈally recorded at cost. Page 14 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENfs rcvNtinued) YEAR ENDED 30 NOVEMBER 2025 Aeeounting Policies l¢onl¥Rwtd) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value. over the useful economic life of that asset as follows: Equipment 20% reducing balance Impairment of fixed assets A review for indicators of lmpa1rn￿nt ts carried out at each reporting date. with the recoverable amount being estimated where such indicatOTS exist. Where the carrying value exceeds the recoverable amount, the asset 15 impaired accordingly. Prior impairnients" are also reviewed for possible reversal at each reporting date. Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not Tecognised until there is reasonable assurance that the Charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specifxed future perfOrn￿nce-re1ated conditions on the recipient. it is recognised in IT￿ome when the grant Pr(￿eedS are received or receivable. Where the srant does impose specified future perfOrn￿nce-reLated conditions on the recipient. it is Tecognised in income only when the performance-related conditions have ixen meL Where grants received are prior to sattsfying the revenue recognktion criteria. they are recognised as a liabiIity. Financial instrnments A financial asset or a financ￿1 liability ts reeosnised only when the entity becomes a party to the contractual provislons of the lrLstrun￿nt. Basic financial inStrum￿ts are Ansliaily reCogni￿d at the amount re￿1Vable or payable including any related transactton costs. unless the arrangement constitutes a financing transaction. where it is Tecosnised at the present vaIue ol the fubJTe paynients discounted at a market rate of inierest for a similar debt itLstrument. Linuted by Guarantee The Charity is a Iimited company by guarantee. In the event of the company being wound up. the Iiability in respect of the guarantee Is limited to £10 per member. Page 15 SAVING LIVES COMPANY LIMrrED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENTS ( YEAR ENDED 30 NOVEMBER 2025 Donations and Legaeies Unrestricted Restricted Total Funds Funds Funds Donations Other donations 1,728 Legacies Legacies 20350 20J50 Grants Uni Hospital B'ham GBS RBSG Royal Wolverhatnptt)n The Hepatitis C Trust UKSHA Surveillance Ribt(>ns Legacy project HIV Peer Support Testing services provided 294 50 23J73 215593 23J73 215593 £1 132ffi7 4,1￿) 71867 61.iXIO 038 96,407 398.445 Unrestricted Restricted Total Funds Funds Funds 2024 Donations Other donations 1.130 1,130 Legatieg tEgacies io, 51004 61,804 Grants Uni Hospital B'ham GBS RBSG Royal Wolverhampton The Hepatitis C Trust UKSHA Surveillance Ribbons Legacy pn)ject HIV Peer Support Testing services provided 7511) 43.052 7,500 3,052 796 26,547 135.953 7.865 26y7 135,953 15530 15,530 240J 59,669 3(X),177 Page 16 SAVING LIVES COMPANY LIMITED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENTS ( CONtinwrd) YEAR ENDED 30 NOVEMBER 2025 Investment I￿ome UnrestrÉcted Total Funds Unrestricte Total Funds Funds 2025 d Funds 2024 Bank interest T￿1Vable 1207 2.244 2.244 ExpendAture on Charitable Activities by Fund Type Unrestricted Restricted Total Funds Funds Funds 2025 Charitable activities Support costs 254.111 13,985 26,159 12.188 280,270 26.174 268,096 38J47 306,444 Unrestricted RestrÉcted Total Funds Fund5 Funds 2024 Charitable activities Support costs 215,938 29,882 215,918 29,882 245£20 245A20 Expenditure on Charitable Activities by Activity Type Activities undertaken directly Support Total funds Totsl fund costs 2025 2024 Charitable activities Governance costs 280270 280,270 26,174 215,938 29.882 26.174 180,270 26,174 )6A44 245.820 Page 17 SAVING LIVES COMPANY LIMrrED BY GUARANfEE NOTES TO THE FINANCIAL STATEMENfs (co*lTpwed) YEAR ENDED 30 NOVEMBER 2025 Net Income Net income is stated after charging/(crediting): 2024 Depreciation of tangtble fixed a&sets 574 379 10. Independent Examination Fees 2024 Fee5 payable to the independent examiner for: Independent examination of the financial statements 3,168 3.168 11. Staff Costs The average head count of employees during the year was 10 {2024: 9). No employee received employee benefits of more than £60.(X)O during the year (2024.. Nil). 11 Trustee Remuneration and Expenses Mr D Hartland received £43.(m (2tr24: £10,5tM)) during the year for services including copyHryiting, web maintenance and Social media. U￿rketIng and con)munication seNices and related administrative duties. Pase 18 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (¢ONtiNutd) YEAR ENDED 30 NOVEMBER 2025 13. Tangible Fixed Assets Equipment Total Cost At l December 2024 AdditiOnS 6,745 1356 6.745 lJ56 At 30 November 2025 8.101 8,101 DepreciatAon At l December 2024 Charge for the year At ￿ November 2015 5230 574 574 Carrylng amount At 30 November 21ll5 2.297 2,297 At 30 NOVem￿r 2024 1515 1515 14. Debtor5 2015 2024 Prepayments and accrued income Other debtOTS 703 68,152 673 27,2 68￿55 27,873 15. Creditors: Amounts falling due within (me year 2025 2024 Trade creditors Accruals and deferred irmme 10,167 7.000 13,136 16. Government Grants The amounts Tecognised in the finaJ]cial statements for government grants are as follows- 2025 2024 Recogni5ed in income from donations and legacies: Government grants income Page 19 SAVING LIVES COMPANY LIMrrED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEwfs Ironti¥ir*ed) YEAR ENDED 30 NOVEMBER 2025 17. Analysis of Charilable Funds Unrestricted funds At l December At November 2025 2024 Income Expenditure Transfers General funds 175,830 3(H.245 (268.096) 211,979 At l December At 30 November 2024 Income Expendlture Transfers General funds 173398 242,752 c245￿20} 175.870 Restricted funds At l December 2024 At 30 November 2025 Income Expenditure Transfers VIIV Healthcare The Dowler Fund Ribbons Legacy project HIV Peer Support 5JJH 20J50 72,154 4.1￿) 71*67 (9,948) (28599) (38Y4 2.107 43.468 59.669 117,729 At l D￿mIEr 2013 At 30 November 2024 Income Expenditure Transfers Vllv Healthcare The t)owler Fund Ribb)ns Legacy project HEV Peer Support (5.(KJO) 51J(fvl 51.804 7.865 59.669 (5,000) 59,669 Page 20 SAVING LIVES COMPANY LIMrrED BY GUARAwfEE NOTES TO THE FINANCIAL STATEMENTS I YEAR ENDED ￿ NOVEMBER 2015 18. Analysis of Net Assets Between Funds Unrestricted Restricted Total Funds Funds Funds 2025 Tangible fixed assets Current assets Creditors less than l year Net assets 1.212 2.297 340547 (13.136) 329,708 116,644 (13,136) 211,979 117,729 Unrestricted RestTiCted Total Funds Funds Funds 2024 Tangible fixed assets Current assets Creditors less than l year Net assets 1515 181.420 (7,005) 175.830 1,515 240,989 (7,iX)5) 235,499 59,669 59,669